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1 Cauchy principle value
Универсальный англо-русский словарь > Cauchy principle value
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2 principle
засада, принцип; норма, правило; доктрина; головне правило; першопричина, причинаprinciple of affirmative action — принцип сприяння меншинам ( або знедоленим)
principle of equal remuneration for works of equal value — принцип рівної винагороди за працю рівної вартості
principle of equality of the sexes in financial and property matters — принцип рівності статей у фінансових і майнових питаннях
principle of excluding women from the succession — принцип ненадання жінкам права успадкування, принцип виключення жінок з правонаступництва
principle of justice to all peoples and nationalities — принцип справедливості для всіх народів і національностей
principle of national sovereignty — принцип державного ( або національного) суверенітету
principle of negotiated tariff reduction among nations — принцип узгодженого між державами зменшення тарифних ставок
principle of "no taxation without representation" — принцип неприпустимості обкладання податками без представництва в законодавчому органі
principle of "one person, one vote" — принцип "одна особа - один голос"
principle of racial segregation — принцип расової сегрегації, принцип роздільного проживання рас
principle of the responsibility of the executive to the elected branch of the legislature — принцип відповідальності виконавчої влади перед обраним народом законодавчим органом
principle of "separate but equal" — принцип сегрегації ( рас) за умови забезпечення рівності їх прав
principle of the larger the state, the greater its representation — принцип, згідно якому чим більше штат, тим більшим повинно бути його представництво (в законодавчому органі) ( у США)
principles embodied in the UN Charter — принципи, закріплені в Статуті ООН
principle of non-interference in the domestic affairs of other countries — = principle of non-interference in the internal affairs of other countries принцип невтручання у внутрішні справи інших країн
principle of non-interference in the internal affairs of other countries — = principle of non-interference in the domestic affairs of other countries
principle of one-man administration — = principle of one-man management принцип єдиноначальності
- principle of criminal justiceprinciple of one-man management — = principle of one-man administration
- principle of deliberation
- principle of division of power
- principle of elective monarchy
- principle of equal opportunity
- principle of equal pay
- principle of equal security
- principle of equality
- principle of horizontal equity
- principle of international law
- principle of judicial review
- principle of justice
- principle of law
- principle of lay involvement
- principle of legal certainty
- principle of legal ethics
- principle of legality
- principle of majority
- principle of majority rule
- principle of non-aggression
- principle of non-interference
- principle of oral proceedings
- principle of organization
- principle of patriapotestas
- principle of proportionality
- principle of protective duties
- principle of reciprocity
- principle of represenattion
- principle of res judicata
- principle of scission
- principle of solidarity
- principle of sovereignty
- principle of stare decisis
- principle of surrogation
- principle of taxation
- principle of territoriality
- principle of toleration
- principle of unanimity
- principle of vertical equity
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3 value added tax
сокр. VAT гос. фин. налог на добавленную стоимость, НДС (косвенный налог, взимаемый со стоимости, добавленной на каждом этапе производства и обмена товаров и услуг, т. е. с разницы между стоимостью продукта или услуги и стоимостью ресурсов, использованных при производстве данного товара или оказании данной услуги)See:value added, input VAT, output VAT, indirect tax, purchase tax, goods and service tax, destination principle, origin principle, consumption tax, consumption-type VAT, net income-type VAT, gross income-type VAT, addition method, commodity tax, consumption taxation, VAT declaration, VATable, VAT-free, indirect taxation, tax point, transfer of a going concern, zero rating -
4 value additivity principle
Инвестиции: принцип аддитивности стоимостиУниверсальный англо-русский словарь > value additivity principle
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5 Value additivity principle
. Преимущественно используется, когда стоимость целой группы активов в точности равна сумме стоимостей отдельных активов, составляющих данную группу. Иными словами, принцип, согласно которому чистая текущая стоимость группы независимых проектов равна сумме чистых текущих стоимостей каждого из проектов . Инвестиционная деятельность .Англо-русский экономический словарь > Value additivity principle
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6 destination principle
гос. фин., межд. эк. принцип страны назначения (принцип взимания НДС, предполагающий, что НДС должен взиматься в той стране, в которой данные товары будут продаваться, независимо от того, в какой стране они произведены; согласно данному принципу, при импорте товаров НДС взимается, а при реализации на экспорт — нет)Syn:Ant:See: -
7 origin principle
гос. фин., межд. эк. принцип страны происхождения (один из принципов взимания НДС: НДС должен взиматься в той стране, в которой товары были произведены; в соответствии с этим принципом не производится ни взимание НДС с импортных товаров, ни возмещение НДС экспортерам)Syn:Ant:See: -
8 nominal-value principle
nominal-value principle ACC, ECON Nominalwertprinzip n (1 Euro = 1 Euro, a fiction in an inflationary environment)Englisch-Deutsch Fachwörterbuch der Wirtschaft > nominal-value principle
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9 Pareto principle
принцип Парето
(ITIL Service Operation)
Методика, используемая для приоритизации деятельности. Принцип Парето гласит, что на создание 80 % ценности любого вида деятельности требуется 20 % усилий. Анализ Парето также используется в управлении проблемами для приоритизации исследования возможных причин проблем.
[Словарь терминов ITIL версия 1.0, 29 июля 2011 г.]EN
Pareto principle
(ITIL Service Operation)
A technique used to prioritize activities. The Pareto principle says that 80 % of the value of any activity is created with 20 % of the effort. Pareto analysis is also used in problem management to prioritize possible problem causes for investigation.
[Словарь терминов ITIL версия 1.0, 29 июля 2011 г.]Тематики
EN
Англо-русский словарь нормативно-технической терминологии > Pareto principle
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10 time value of money
time value of money GEN, FIN Zeitwert m des Geldes (synonymous: present discounted value; a core principle of finance which holds that, provided money can earn interest, any amount of money is worth more the sooner it is received, due to its potential earning capacity)Englisch-Deutsch Fachwörterbuch der Wirtschaft > time value of money
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11 et cetera principle
соц., юр. принцип [условие\] et cetera (в этнометодологии: интерпретация социальных правил и норм для действия в новой и/или неопределенной ситуации)See: -
12 matching principle
A rule that specifies whether matching cost and revenue on a fixed-price project should be handled as one transaction (sales value) or as two transactions (production + profit). -
13 lowest value principle
SAP.тех. принцип оценки по минимальной стоимостиУниверсальный англо-русский словарь > lowest value principle
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14 strict lowest value principle
SAP.фин. строгий принцип оценки по минимальной стоимостиУниверсальный англо-русский словарь > strict lowest value principle
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15 PV
1) Общая лексика: promotional video2) Геология: Potomac Valley3) Биология: papilloma virus4) Медицина: pemphigus vulgaris5) Спорт: Point Value6) Латинский язык: Phaseolus Vulgaris7) Военный термин: Production Validation, physical vulnerability, positive vetting, prevailing visibility, product verification, professional volunteer8) Техника: phase velocity, phase vocoder, phonon velocity, piezoelectric vibrator, pipe ventilated, piping and valves, pit volume, planar varactor, plasma velocity, pressure valve, pressure-velocity, propagation vector, pump voltage, primary variable9) Химия: Pressure Volume, Peroxide Value (перекисное число)11) Экономика: (Planned Value - Плановый объем (Утвержденный бюджет, выделенный на плановые работы, выполняемые в рамках плановой операции или элемента иерархической структуры работ)12) Бухгалтерия: Principle Value, present value13) Страхование: Pilot vessel14) Музыка: Perspective View15) Сокращение: Patrol Vessel, Photovoltaic, Positive Vetting (UK), Production Verification, plain view, plan view, pressure vessel16) Физиология: Paravertebral, Peripheral Vision, Polycythemia Vera17) Электроника: Photo Voltaic, Pulsed Vertical18) Вычислительная техника: Physical Volume (LVM, HDD), Photovoltaic (Space)19) Нефть: pore volume, поровое пространство (pore volume), структурная вязкость (plastic viscosity), ёмкость чана (для бурового раствора; pit volume), число пептизации (peptization value)20) Транспорт: Passenger Vehicle21) Деловая лексика: Performance And Value, Principal Value, Production Value22) SAP. ВП23) Бурение: пластическая вязкость (plastic viscosity)24) Глоссарий компании Сахалин Энерджи: клапан регулятора давления (pressure control valve), клапан-регулятор давления (pressure control valve), pore volume (product of porosity, height, and area of a reservoir)25) Нефтепромысловый: Production Vessel26) Сетевые технологии: physical volume, физический том27) Солнечная энергия: фотовольтаика28) Полимеры: pigment volume, pressure viscosimeter, pressure x velocity (при определении коэффициента трения)29) Полупроводники: photo-voltaic30) Сахалин Р: plastic viscosity, pressure control valve31) Океанография: Potential Vorticity32) Химическое оружие: Process variable33) Авиационная медицина: phonation volume, plasma volume34) Интернет: просмотр страницы (Page-View) (важное понятие в Интернет-рекламе, просмотр контента, выводимого на экран в результате действий пользователя (а не вследствие автоматического обновления страницы или других причин))35) Расширение файла: Analysis data (Phase Vocorder)36) Нефть и газ: current phase step name, instantaneous flow rate37) Фантастика Planet Vampire38) Фармация: pharmacovigilance39) ООН: Peasant Village40) Правительство: Paradise Valley, Pine Valley41) NYSE. Pfeiffer Vacuum Technology, A. G.42) Федеральное бюро расследований: Parole Violator -
16 Pv
1) Общая лексика: promotional video2) Геология: Potomac Valley3) Биология: papilloma virus4) Медицина: pemphigus vulgaris5) Спорт: Point Value6) Латинский язык: Phaseolus Vulgaris7) Военный термин: Production Validation, physical vulnerability, positive vetting, prevailing visibility, product verification, professional volunteer8) Техника: phase velocity, phase vocoder, phonon velocity, piezoelectric vibrator, pipe ventilated, piping and valves, pit volume, planar varactor, plasma velocity, pressure valve, pressure-velocity, propagation vector, pump voltage, primary variable9) Химия: Pressure Volume, Peroxide Value (перекисное число)11) Экономика: (Planned Value - Плановый объем (Утвержденный бюджет, выделенный на плановые работы, выполняемые в рамках плановой операции или элемента иерархической структуры работ)12) Бухгалтерия: Principle Value, present value13) Страхование: Pilot vessel14) Музыка: Perspective View15) Сокращение: Patrol Vessel, Photovoltaic, Positive Vetting (UK), Production Verification, plain view, plan view, pressure vessel16) Физиология: Paravertebral, Peripheral Vision, Polycythemia Vera17) Электроника: Photo Voltaic, Pulsed Vertical18) Вычислительная техника: Physical Volume (LVM, HDD), Photovoltaic (Space)19) Нефть: pore volume, поровое пространство (pore volume), структурная вязкость (plastic viscosity), ёмкость чана (для бурового раствора; pit volume), число пептизации (peptization value)20) Транспорт: Passenger Vehicle21) Деловая лексика: Performance And Value, Principal Value, Production Value22) SAP. ВП23) Бурение: пластическая вязкость (plastic viscosity)24) Глоссарий компании Сахалин Энерджи: клапан регулятора давления (pressure control valve), клапан-регулятор давления (pressure control valve), pore volume (product of porosity, height, and area of a reservoir)25) Нефтепромысловый: Production Vessel26) Сетевые технологии: physical volume, физический том27) Солнечная энергия: фотовольтаика28) Полимеры: pigment volume, pressure viscosimeter, pressure x velocity (при определении коэффициента трения)29) Полупроводники: photo-voltaic30) Сахалин Р: plastic viscosity, pressure control valve31) Океанография: Potential Vorticity32) Химическое оружие: Process variable33) Авиационная медицина: phonation volume, plasma volume34) Интернет: просмотр страницы (Page-View) (важное понятие в Интернет-рекламе, просмотр контента, выводимого на экран в результате действий пользователя (а не вследствие автоматического обновления страницы или других причин))35) Расширение файла: Analysis data (Phase Vocorder)36) Нефть и газ: current phase step name, instantaneous flow rate37) Фантастика Planet Vampire38) Фармация: pharmacovigilance39) ООН: Peasant Village40) Правительство: Paradise Valley, Pine Valley41) NYSE. Pfeiffer Vacuum Technology, A. G.42) Федеральное бюро расследований: Parole Violator -
17 pv
1) Общая лексика: promotional video2) Геология: Potomac Valley3) Биология: papilloma virus4) Медицина: pemphigus vulgaris5) Спорт: Point Value6) Латинский язык: Phaseolus Vulgaris7) Военный термин: Production Validation, physical vulnerability, positive vetting, prevailing visibility, product verification, professional volunteer8) Техника: phase velocity, phase vocoder, phonon velocity, piezoelectric vibrator, pipe ventilated, piping and valves, pit volume, planar varactor, plasma velocity, pressure valve, pressure-velocity, propagation vector, pump voltage, primary variable9) Химия: Pressure Volume, Peroxide Value (перекисное число)11) Экономика: (Planned Value - Плановый объем (Утвержденный бюджет, выделенный на плановые работы, выполняемые в рамках плановой операции или элемента иерархической структуры работ)12) Бухгалтерия: Principle Value, present value13) Страхование: Pilot vessel14) Музыка: Perspective View15) Сокращение: Patrol Vessel, Photovoltaic, Positive Vetting (UK), Production Verification, plain view, plan view, pressure vessel16) Физиология: Paravertebral, Peripheral Vision, Polycythemia Vera17) Электроника: Photo Voltaic, Pulsed Vertical18) Вычислительная техника: Physical Volume (LVM, HDD), Photovoltaic (Space)19) Нефть: pore volume, поровое пространство (pore volume), структурная вязкость (plastic viscosity), ёмкость чана (для бурового раствора; pit volume), число пептизации (peptization value)20) Транспорт: Passenger Vehicle21) Деловая лексика: Performance And Value, Principal Value, Production Value22) SAP. ВП23) Бурение: пластическая вязкость (plastic viscosity)24) Глоссарий компании Сахалин Энерджи: клапан регулятора давления (pressure control valve), клапан-регулятор давления (pressure control valve), pore volume (product of porosity, height, and area of a reservoir)25) Нефтепромысловый: Production Vessel26) Сетевые технологии: physical volume, физический том27) Солнечная энергия: фотовольтаика28) Полимеры: pigment volume, pressure viscosimeter, pressure x velocity (при определении коэффициента трения)29) Полупроводники: photo-voltaic30) Сахалин Р: plastic viscosity, pressure control valve31) Океанография: Potential Vorticity32) Химическое оружие: Process variable33) Авиационная медицина: phonation volume, plasma volume34) Интернет: просмотр страницы (Page-View) (важное понятие в Интернет-рекламе, просмотр контента, выводимого на экран в результате действий пользователя (а не вследствие автоматического обновления страницы или других причин))35) Расширение файла: Analysis data (Phase Vocorder)36) Нефть и газ: current phase step name, instantaneous flow rate37) Фантастика Planet Vampire38) Фармация: pharmacovigilance39) ООН: Peasant Village40) Правительство: Paradise Valley, Pine Valley41) NYSE. Pfeiffer Vacuum Technology, A. G.42) Федеральное бюро расследований: Parole Violator -
18 Computers
The brain has been compared to a digital computer because the neuron, like a switch or valve, either does or does not complete a circuit. But at that point the similarity ends. The switch in the digital computer is constant in its effect, and its effect is large in proportion to the total output of the machine. The effect produced by the neuron varies with its recovery from [the] refractory phase and with its metabolic state. The number of neurons involved in any action runs into millions so that the influence of any one is negligible.... Any cell in the system can be dispensed with.... The brain is an analogical machine, not digital. Analysis of the integrative activities will probably have to be in statistical terms. (Lashley, quoted in Beach, Hebb, Morgan & Nissen, 1960, p. 539)It is essential to realize that a computer is not a mere "number cruncher," or supercalculating arithmetic machine, although this is how computers are commonly regarded by people having no familiarity with artificial intelligence. Computers do not crunch numbers; they manipulate symbols.... Digital computers originally developed with mathematical problems in mind, are in fact general purpose symbol manipulating machines....The terms "computer" and "computation" are themselves unfortunate, in view of their misleading arithmetical connotations. The definition of artificial intelligence previously cited-"the study of intelligence as computation"-does not imply that intelligence is really counting. Intelligence may be defined as the ability creatively to manipulate symbols, or process information, given the requirements of the task in hand. (Boden, 1981, pp. 15, 16-17)The task is to get computers to explain things to themselves, to ask questions about their experiences so as to cause those explanations to be forthcoming, and to be creative in coming up with explanations that have not been previously available. (Schank, 1986, p. 19)In What Computers Can't Do, written in 1969 (2nd edition, 1972), the main objection to AI was the impossibility of using rules to select only those facts about the real world that were relevant in a given situation. The "Introduction" to the paperback edition of the book, published by Harper & Row in 1979, pointed out further that no one had the slightest idea how to represent the common sense understanding possessed even by a four-year-old. (Dreyfus & Dreyfus, 1986, p. 102)A popular myth says that the invention of the computer diminishes our sense of ourselves, because it shows that rational thought is not special to human beings, but can be carried on by a mere machine. It is a short stop from there to the conclusion that intelligence is mechanical, which many people find to be an affront to all that is most precious and singular about their humanness.In fact, the computer, early in its career, was not an instrument of the philistines, but a humanizing influence. It helped to revive an idea that had fallen into disrepute: the idea that the mind is real, that it has an inner structure and a complex organization, and can be understood in scientific terms. For some three decades, until the 1940s, American psychology had lain in the grip of the ice age of behaviorism, which was antimental through and through. During these years, extreme behaviorists banished the study of thought from their agenda. Mind and consciousness, thinking, imagining, planning, solving problems, were dismissed as worthless for anything except speculation. Only the external aspects of behavior, the surface manifestations, were grist for the scientist's mill, because only they could be observed and measured....It is one of the surprising gifts of the computer in the history of ideas that it played a part in giving back to psychology what it had lost, which was nothing less than the mind itself. In particular, there was a revival of interest in how the mind represents the world internally to itself, by means of knowledge structures such as ideas, symbols, images, and inner narratives, all of which had been consigned to the realm of mysticism. (Campbell, 1989, p. 10)[Our artifacts] only have meaning because we give it to them; their intentionality, like that of smoke signals and writing, is essentially borrowed, hence derivative. To put it bluntly: computers themselves don't mean anything by their tokens (any more than books do)-they only mean what we say they do. Genuine understanding, on the other hand, is intentional "in its own right" and not derivatively from something else. (Haugeland, 1981a, pp. 32-33)he debate over the possibility of computer thought will never be won or lost; it will simply cease to be of interest, like the previous debate over man as a clockwork mechanism. (Bolter, 1984, p. 190)t takes us a long time to emotionally digest a new idea. The computer is too big a step, and too recently made, for us to quickly recover our balance and gauge its potential. It's an enormous accelerator, perhaps the greatest one since the plow, twelve thousand years ago. As an intelligence amplifier, it speeds up everything-including itself-and it continually improves because its heart is information or, more plainly, ideas. We can no more calculate its consequences than Babbage could have foreseen antibiotics, the Pill, or space stations.Further, the effects of those ideas are rapidly compounding, because a computer design is itself just a set of ideas. As we get better at manipulating ideas by building ever better computers, we get better at building even better computers-it's an ever-escalating upward spiral. The early nineteenth century, when the computer's story began, is already so far back that it may as well be the Stone Age. (Rawlins, 1997, p. 19)According to weak AI, the principle value of the computer in the study of the mind is that it gives us a very powerful tool. For example, it enables us to formulate and test hypotheses in a more rigorous and precise fashion than before. But according to strong AI the computer is not merely a tool in the study of the mind; rather the appropriately programmed computer really is a mind in the sense that computers given the right programs can be literally said to understand and have other cognitive states. And according to strong AI, because the programmed computer has cognitive states, the programs are not mere tools that enable us to test psychological explanations; rather, the programs are themselves the explanations. (Searle, 1981b, p. 353)What makes people smarter than machines? They certainly are not quicker or more precise. Yet people are far better at perceiving objects in natural scenes and noting their relations, at understanding language and retrieving contextually appropriate information from memory, at making plans and carrying out contextually appropriate actions, and at a wide range of other natural cognitive tasks. People are also far better at learning to do these things more accurately and fluently through processing experience.What is the basis for these differences? One answer, perhaps the classic one we might expect from artificial intelligence, is "software." If we only had the right computer program, the argument goes, we might be able to capture the fluidity and adaptability of human information processing. Certainly this answer is partially correct. There have been great breakthroughs in our understanding of cognition as a result of the development of expressive high-level computer languages and powerful algorithms. However, we do not think that software is the whole story.In our view, people are smarter than today's computers because the brain employs a basic computational architecture that is more suited to deal with a central aspect of the natural information processing tasks that people are so good at.... hese tasks generally require the simultaneous consideration of many pieces of information or constraints. Each constraint may be imperfectly specified and ambiguous, yet each can play a potentially decisive role in determining the outcome of processing. (McClelland, Rumelhart & Hinton, 1986, pp. 3-4)Historical dictionary of quotations in cognitive science > Computers
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19 near cash
!гос. фин. The resource budget contains a separate control total for “near cash” expenditure, that is expenditure such as pay and current grants which impacts directly on the measure of the golden rule.This paper provides background information on the framework for the planning and control of public expenditure in the UK which has been operated since the 1998 Comprehensive Spending Review (CSR). It sets out the different classifications of spending for budgeting purposes and why these distinctions have been adopted. It discusses how the public expenditure framework is designed to ensure both sound public finances and an outcome-focused approach to public expenditure.The UK's public spending framework is based on several key principles:"consistency with a long-term, prudent and transparent regime for managing the public finances as a whole;" "the judgement of success by policy outcomes rather than resource inputs;" "strong incentives for departments and their partners in service delivery to plan over several years and plan together where appropriate so as to deliver better public services with greater cost effectiveness; and"the proper costing and management of capital assets to provide the right incentives for public investment.The Government sets policy to meet two firm fiscal rules:"the Golden Rule states that over the economic cycle, the Government will borrow only to invest and not to fund current spending; and"the Sustainable Investment Rule states that net public debt as a proportion of GDP will be held over the economic cycle at a stable and prudent level. Other things being equal, net debt will be maintained below 40 per cent of GDP over the economic cycle.Achievement of the fiscal rules is assessed by reference to the national accounts, which are produced by the Office for National Statistics, acting as an independent agency. The Government sets its spending envelope to comply with these fiscal rules.Departmental Expenditure Limits ( DEL) and Annually Managed Expenditure (AME)"Departmental Expenditure Limit ( DEL) spending, which is planned and controlled on a three year basis in Spending Reviews; and"Annually Managed Expenditure ( AME), which is expenditure which cannot reasonably be subject to firm, multi-year limits in the same way as DEL. AME includes social security benefits, local authority self-financed expenditure, debt interest, and payments to EU institutions.More information about DEL and AME is set out below.In Spending Reviews, firm DEL plans are set for departments for three years. To ensure consistency with the Government's fiscal rules departments are set separate resource (current) and capital budgets. The resource budget contains a separate control total for “near cash” expenditure, that is expenditure such as pay and current grants which impacts directly on the measure of the golden rule.To encourage departments to plan over the medium term departments may carry forward unspent DEL provision from one year into the next and, subject to the normal tests for tautness and realism of plans, may be drawn down in future years. This end-year flexibility also removes any incentive for departments to use up their provision as the year end approaches with less regard to value for money. For the full benefits of this flexibility and of three year plans to feed through into improved public service delivery, end-year flexibility and three year budgets should be cascaded from departments to executive agencies and other budget holders.Three year budgets and end-year flexibility give those managing public services the stability to plan their operations on a sensible time scale. Further, the system means that departments cannot seek to bid up funds each year (before 1997, three year plans were set and reviewed in annual Public Expenditure Surveys). So the credibility of medium-term plans has been enhanced at both central and departmental level.Departments have certainty over the budgetary allocation over the medium term and these multi-year DEL plans are strictly enforced. Departments are expected to prioritise competing pressures and fund these within their overall annual limits, as set in Spending Reviews. So the DEL system provides a strong incentive to control costs and maximise value for money.There is a small centrally held DEL Reserve. Support from the Reserve is available only for genuinely unforeseeable contingencies which departments cannot be expected to manage within their DEL.AME typically consists of programmes which are large, volatile and demand-led, and which therefore cannot reasonably be subject to firm multi-year limits. The biggest single element is social security spending. Other items include tax credits, Local Authority Self Financed Expenditure, Scottish Executive spending financed by non-domestic rates, and spending financed from the proceeds of the National Lottery.AME is reviewed twice a year as part of the Budget and Pre-Budget Report process reflecting the close integration of the tax and benefit system, which was enhanced by the introduction of tax credits.AME is not subject to the same three year expenditure limits as DEL, but is still part of the overall envelope for public expenditure. Affordability is taken into account when policy decisions affecting AME are made. The Government has committed itself not to take policy measures which are likely to have the effect of increasing social security or other elements of AME without taking steps to ensure that the effects of those decisions can be accommodated prudently within the Government's fiscal rules.Given an overall envelope for public spending, forecasts of AME affect the level of resources available for DEL spending. Cautious estimates and the AME margin are built in to these AME forecasts and reduce the risk of overspending on AME.Together, DEL plus AME sum to Total Managed Expenditure (TME). TME is a measure drawn from national accounts. It represents the current and capital spending of the public sector. The public sector is made up of central government, local government and public corporations.Resource and Capital Budgets are set in terms of accruals information. Accruals information measures resources as they are consumed rather than when the cash is paid. So for example the Resource Budget includes a charge for depreciation, a measure of the consumption or wearing out of capital assets."Non cash charges in budgets do not impact directly on the fiscal framework. That may be because the national accounts use a different way of measuring the same thing, for example in the case of the depreciation of departmental assets. Or it may be that the national accounts measure something different: for example, resource budgets include a cost of capital charge reflecting the opportunity cost of holding capital; the national accounts include debt interest."Within the Resource Budget DEL, departments have separate controls on:"Near cash spending, the sub set of Resource Budgets which impacts directly on the Golden Rule; and"The amount of their Resource Budget DEL that departments may spend on running themselves (e.g. paying most civil servants’ salaries) is limited by Administration Budgets, which are set in Spending Reviews. Administration Budgets are used to ensure that as much money as practicable is available for front line services and programmes. These budgets also help to drive efficiency improvements in departments’ own activities. Administration Budgets exclude the costs of frontline services delivered directly by departments.The Budget preceding a Spending Review sets an overall envelope for public spending that is consistent with the fiscal rules for the period covered by the Spending Review. In the Spending Review, the Budget AME forecast for year one of the Spending Review period is updated, and AME forecasts are made for the later years of the Spending Review period.The 1998 Comprehensive Spending Review ( CSR), which was published in July 1998, was a comprehensive review of departmental aims and objectives alongside a zero-based analysis of each spending programme to determine the best way of delivering the Government's objectives. The 1998 CSR allocated substantial additional resources to the Government's key priorities, particularly education and health, for the three year period from 1999-2000 to 2001-02.Delivering better public services does not just depend on how much money the Government spends, but also on how well it spends it. Therefore the 1998 CSR introduced Public Service Agreements (PSAs). Each major government department was given its own PSA setting out clear targets for achievements in terms of public service improvements.The 1998 CSR also introduced the DEL/ AME framework for the control of public spending, and made other framework changes. Building on the investment and reforms delivered by the 1998 CSR, successive spending reviews in 2000, 2002 and 2004 have:"provided significant increase in resources for the Government’s priorities, in particular health and education, and cross-cutting themes such as raising productivity; extending opportunity; and building strong and secure communities;" "enabled the Government significantly to increase investment in public assets and address the legacy of under investment from past decades. Departmental Investment Strategies were introduced in SR2000. As a result there has been a steady increase in public sector net investment from less than ¾ of a per cent of GDP in 1997-98 to 2¼ per cent of GDP in 2005-06, providing better infrastructure across public services;" "introduced further refinements to the performance management framework. PSA targets have been reduced in number over successive spending reviews from around 300 to 110 to give greater focus to the Government’s highest priorities. The targets have become increasingly outcome-focused to deliver further improvements in key areas of public service delivery across Government. They have also been refined in line with the conclusions of the Devolving Decision Making Review to provide a framework which encourages greater devolution and local flexibility. Technical Notes were introduced in SR2000 explaining how performance against each PSA target will be measured; and"not only allocated near cash spending to departments, but also – since SR2002 - set Resource DEL plans for non cash spending.To identify what further investments and reforms are needed to equip the UK for the global challenges of the decade ahead, on 19 July 2005 the Chief Secretary to the Treasury announced that the Government intends to launch a second Comprehensive Spending Review (CSR) reporting in 2007.A decade on from the first CSR, the 2007 CSR will represent a long-term and fundamental review of government expenditure. It will cover departmental allocations for 2008-09, 2009-10 and 2010 11. Allocations for 2007-08 will be held to the agreed figures already announced by the 2004 Spending Review. To provide a rigorous analytical framework for these departmental allocations, the Government will be taking forward a programme of preparatory work over 2006 involving:"an assessment of what the sustained increases in spending and reforms to public service delivery have achieved since the first CSR. The assessment will inform the setting of new objectives for the decade ahead;" "an examination of the key long-term trends and challenges that will shape the next decade – including demographic and socio-economic change, globalisation, climate and environmental change, global insecurity and technological change – together with an assessment of how public services will need to respond;" "to release the resources needed to address these challenges, and to continue to secure maximum value for money from public spending over the CSR period, a set of zero-based reviews of departments’ baseline expenditure to assess its effectiveness in delivering the Government’s long-term objectives; together with"further development of the efficiency programme, building on the cross cutting areas identified in the Gershon Review, to embed and extend ongoing efficiency savings into departmental expenditure planning.The 2007 CSR also offers the opportunity to continue to refine the PSA framework so that it drives effective delivery and the attainment of ambitious national standards.Public Service Agreements (PSAs) were introduced in the 1998 CSR. They set out agreed targets detailing the outputs and outcomes departments are expected to deliver with the resources allocated to them. The new spending regime places a strong emphasis on outcome targets, for example in providing for better health and higher educational standards or service standards. The introduction in SR2004 of PSA ‘standards’ will ensure that high standards in priority areas are maintained.The Government monitors progress against PSA targets, and departments report in detail twice a year in their annual Departmental Reports (published in spring) and in their autumn performance reports. These reports provide Parliament and the public with regular updates on departments’ performance against their targets.Technical Notes explain how performance against each PSA target will be measured.To make the most of both new investment and existing assets, there needs to be a coherent long term strategy against which investment decisions are taken. Departmental Investment Strategies (DIS) set out each department's plans to deliver the scale and quality of capital stock needed to underpin its objectives. The DIS includes information about the department's existing capital stock and future plans for that stock, as well as plans for new investment. It also sets out the systems that the department has in place to ensure that it delivers its capital programmes effectively.This document was updated on 19 December 2005.Near-cash resource expenditure that has a related cash implication, even though the timing of the cash payment may be slightly different. For example, expenditure on gas or electricity supply is incurred as the fuel is used, though the cash payment might be made in arrears on aquarterly basis. Other examples of near-cash expenditure are: pay, rental.Net cash requirement the upper limit agreed by Parliament on the cash which a department may draw from theConsolidated Fund to finance the expenditure within the ambit of its Request forResources. It is equal to the agreed amount of net resources and net capital less non-cashitems and working capital.Non-cash cost costs where there is no cash transaction but which are included in a body’s accounts (or taken into account in charging for a service) to establish the true cost of all the resourcesused.Non-departmental a body which has a role in the processes of government, but is not a government public body, NDPBdepartment or part of one. NDPBs accordingly operate at arm’s length from governmentMinisters.Notional cost of a cost which is taken into account in setting fees and charges to improve comparability with insuranceprivate sector service providers.The charge takes account of the fact that public bodies donot generally pay an insurance premium to a commercial insurer.the independent body responsible for collecting and publishing official statistics about theUK’s society and economy. (At the time of going to print legislation was progressing tochange this body to the Statistics Board).Office of Government an office of the Treasury, with a status similar to that of an agency, which aims to maximise Commerce, OGCthe government’s purchasing power for routine items and combine professional expertiseto bear on capital projects.Office of the the government department responsible for discharging the Paymaster General’s statutoryPaymaster General,responsibilities to hold accounts and make payments for government departments and OPGother public bodies.Orange bookthe informal title for Management of Risks: Principles and Concepts, which is published by theTreasury for the guidance of public sector bodies.Office for NationalStatistics, ONS60Managing Public Money————————————————————————————————————————"GLOSSARYOverdraftan account with a negative balance.Parliament’s formal agreement to authorise an activity or expenditure.Prerogative powerspowers exercisable under the Royal Prerogative, ie powers which are unique to the Crown,as contrasted with common-law powers which may be available to the Crown on the samebasis as to natural persons.Primary legislationActs which have been passed by the Westminster Parliament and, where they haveappropriate powers, the Scottish Parliament and the Northern Ireland Assembly. Begin asBills until they have received Royal Assent.arrangements under which a public sector organisation contracts with a private sectorentity to construct a facility and provide associated services of a specified quality over asustained period. See annex 7.5.Proprietythe principle that patterns of resource consumption should respect Parliament’s intentions,conventions and control procedures, including any laid down by the PAC. See box 2.4.Public Accountssee Committee of Public Accounts.CommitteePublic corporationa trading body controlled by central government, local authority or other publiccorporation that has substantial day to day operating independence. See section 7.8.Public Dividend finance provided by government to public sector bodies as an equity stake; an alternative to Capital, PDCloan finance.Public Service sets out what the public can expect the government to deliver with its resources. EveryAgreement, PSAlarge government department has PSA(s) which specify deliverables as targets or aimsrelated to objectives.a structured arrangement between a public sector and a private sector organisation tosecure an outcome delivering good value for money for the public sector. It is classified tothe public or private sector according to which has more control.Rate of returnthe financial remuneration delivered by a particular project or enterprise, expressed as apercentage of the net assets employed.Regularitythe principle that resource consumption should accord with the relevant legislation, therelevant delegated authority and this document. See box 2.4.Request for the functional level into which departmental Estimates may be split. RfRs contain a number Resources, RfRof functions being carried out by the department in pursuit of one or more of thatdepartment’s objectives.Resource accountan accruals account produced in line with the Financial Reporting Manual (FReM).Resource accountingthe system under which budgets, Estimates and accounts are constructed in a similar wayto commercial audited accounts, so that both plans and records of expenditure allow in fullfor the goods and services which are to be, or have been, consumed – ie not just the cashexpended.Resource budgetthe means by which the government plans and controls the expenditure of resources tomeet its objectives.Restitutiona legal concept which allows money and property to be returned to its rightful owner. Ittypically operates where another person can be said to have been unjustly enriched byreceiving such monies.Return on capital the ratio of profit to capital employed of an accounting entity during an identified period.employed, ROCEVarious measures of profit and of capital employed may be used in calculating the ratio.Public Privatepartnership, PPPPrivate Finance Initiative, PFIParliamentaryauthority61Managing Public Money"————————————————————————————————————————GLOSSARYRoyal charterthe document setting out the powers and constitution of a corporation established underprerogative power of the monarch acting on Privy Council advice.Second readingthe second formal time that a House of Parliament may debate a bill, although in practicethe first substantive debate on its content. If successful, it is deemed to denoteParliamentary approval of the principle of the proposed legislation.Secondary legislationlaws, including orders and regulations, which are made using powers in primary legislation.Normally used to set out technical and administrative provision in greater detail thanprimary legislation, they are subject to a less intense level of scrutiny in Parliament.European legislation is,however,often implemented in secondary legislation using powers inthe European Communities Act 1972.Service-level agreement between parties, setting out in detail the level of service to be performed.agreementWhere agreements are between central government bodies, they are not legally a contractbut have a similar function.Shareholder Executive a body created to improve the government’s performance as a shareholder in businesses.Spending reviewsets out the key improvements in public services that the public can expect over a givenperiod. It includes a thorough review of departmental aims and objectives to find the bestway of delivering the government’s objectives, and sets out the spending plans for the givenperiod.State aidstate support for a domestic body or company which could distort EU competition and sois not usually allowed. See annex 4.9.Statement of Excessa formal statement detailing departments’ overspends prepared by the Comptroller andAuditor General as a result of undertaking annual audits.Statement on Internal an annual statement that Accounting Officers are required to make as part of the accounts Control, SICon a range of risk and control issues.Subheadindividual elements of departmental expenditure identifiable in Estimates as single cells, forexample cell A1 being administration costs within a particular line of departmental spending.Supplyresources voted by Parliament in response to Estimates, for expenditure by governmentdepartments.Supply Estimatesa statement of the resources the government needs in the coming financial year, and forwhat purpose(s), by which Parliamentary authority is sought for the planned level ofexpenditure and income.Target rate of returnthe rate of return required of a project or enterprise over a given period, usually at least a year.Third sectorprivate sector bodies which do not act commercially,including charities,social and voluntaryorganisations and other not-for-profit collectives. See annex 7.7.Total Managed a Treasury budgeting term which covers all current and capital spending carried out by the Expenditure,TMEpublic sector (ie not just by central departments).Trading fundan organisation (either within a government department or forming one) which is largely orwholly financed from commercial revenue generated by its activities. Its Estimate shows itsnet impact, allowing its income from receipts to be devoted entirely to its business.Treasury Minutea formal administrative document drawn up by the Treasury, which may serve a wide varietyof purposes including seeking Parliamentary approval for the use of receipts asappropriations in aid, a remission of some or all of the principal of voted loans, andresponding on behalf of the government to reports by the Public Accounts Committee(PAC).62Managing Public Money————————————————————————————————————————GLOSSARY63Managing Public MoneyValue for moneythe process under which organisation’s procurement, projects and processes aresystematically evaluated and assessed to provide confidence about suitability, effectiveness,prudence,quality,value and avoidance of error and other waste,judged for the public sectoras a whole.Virementthe process through which funds are moved between subheads such that additionalexpenditure on one is met by savings on one or more others.Votethe process by which Parliament approves funds in response to supply Estimates.Voted expenditureprovision for expenditure that has been authorised by Parliament. Parliament ‘votes’authority for public expenditure through the Supply Estimates process. Most expenditureby central government departments is authorised in this way.Wider market activity activities undertaken by central government organisations outside their statutory duties,using spare capacity and aimed at generating a commercial profit. See annex 7.6.Windfallmonies received by a department which were not anticipated in the spending review.———————————————————————————————————————— -
20 theorem
1. n теорема2. v редк. выражать посредством или в форме теоремыСинонимический ряд:1. principle (noun) assumption; axiom; fundamental; hypothesis; law; postulate; premise; principium; principle; rule; theoretical proposition; theory; thesis; universal2. symbolic representation (noun) formula; ratio; recipe; symbolic representation
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