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1 additional advantages
Политика: дополнительные льготы -
2 forgo additional advantages
Дипломатический термин: отказаться от дополнительных выгодУниверсальный англо-русский словарь > forgo additional advantages
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3 forgo additional advantages
Англо-русский дипломатический словарь > forgo additional advantages
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4 to forgo additional advantages
English-russian dctionary of diplomacy > to forgo additional advantages
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5 additional
additional [ə'dɪʃənəl]∎ additional infor-mation can be found on page 28 se référer à la page 28 pour des informations complémen-taires;∎ this will require additional investment cela nécessitera un investissement supplé-mentaire;∎ additional advantages des avantages supplémentaires;∎ there is an additional charge on certain trains il y a un supplément à payer pour certains trains;∎ for or at no additional charge sans supplément►► Law additional clause avenant m;Finance additional payment supplément m;additional postage surtaxe f postale;Finance additional voluntary contribution supplément m de cotisation retraite (payé volontairement) -
6 forgo
отказываться, воздерживаться (от чего-л.) -
7 advantage
n1) преимущество2) выгода; польза; льгота
- added advantage
- additional advantage
- basic advantage
- common advantage
- comparative advantages
- decided advantage
- distinct advantage
- economic advantage
- equal advantage
- financial advantage
- incidental advantage
- main advantage
- major advantage
- manifold advantages
- marketing advantages
- maximum advantage
- mutual advantage
- natural advantages
- net advantages
- obvious advantage
- numerous advantages
- preferential advantages
- price advantages
- prime advantage
- singular advantage
- tax advantages
- for mutual advantage
- assess advantage
- carry a tax advantage over smth
- derive advantage
- evaluate advantage
- gain an advantage
- give advantages
- offset tax advantages
- provide advantages
- score an advantage
- turn to advantage
- use to advantageEnglish-russian dctionary of contemporary Economics > advantage
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8 advantage
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9 patent
ˈpeɪtənt
1. прил.
1) открытый;
доступный, беспрепятственный, свободный a patent entrance ≈ открытый вход, свободный вход Syn: unobstructed
2) очевидный, явный Syn: overt, evident, obvious
3) а) патентованный;
составляющий чью-л. собственность Syn: proprietary б) разг. собственного изобретения;
оригинальный, остроумный
2. сущ.
1) а) патент (тж. амер. patient right) ;
диплом б) ист. жалованная грамота;
индульгенция patent office ≈ бюро патентов
2) право( на что-л.), получаемое благодаря патенту;
исключительное право
3) знак, признак, печать( благородства, ума, гениальности и т.д.) His hand was in itself a patent of gentility. ≈ Его рука сама по себе была признаком знатного происхождения.
4) амер. пожалование земли правительством
3. also гл.
1) а) патентовать;
брать патент( на что-л.) He patented many different modes of carrying his invention into effect. ≈ Он запатентовал множество различных способов практического воплощения своего изобретения. б) перен. быть родоначальником (чего-л.), давать начало( чему-л.)
2) выдать патент( на что-л.)
3) метал. подвергнуть процедуре закалки (в свинцовой ванне) патент, диплом - consular * консульский патент - to drant a * предоставлять патент - to receive a * получать патент - the * runs out срок патента истекает (историческое) жалованная грамота;
привилегия знак, печать право, получаемое благодаря патенту;
исключительное право - a * for an invention право на изобретение запатентованный предмет, изобретение (американизм) пожалование земли правительством (американизм) документ о пожаловании земли правительством оригинальное решение;
метод явный, очевидный - * fact очевидный факт - * crime явное преступление - to have a * way of doing smth. иметь свою манеру - the advantages of the plan are * у этого плана явные преимущества патентованный - * food патентованные продукты - letters * жалованная грамота, патент запатентованный - a * lock запатентованный замок оригинальный, остроумный, новый;
собственного изобретения - * device оригинальное изобретение открытый - a verandah * to the sun открытая для солнца веранда - one extremity of the tube is sealed, the other is * один конец трубки запечатан, другой открыт (редкое) доступный, возможный (ботаника) раскрытый общеизвестный - it is * that cats dislike dogs не секрет, что кошки не любят собак общедоступный;
общественный высшего сорта (о муке) патентовать (что-либо) ;
брать патент (на что-либо) - he *ed many inventions он запатентовал много изобретений быть оригинальным, отличаться( чем-либо) - a style *ed by Conrad стиль, характеризующий Конрада (американизм) получать право на правительственную землю( редкое) жаловать additional ~ двойной патент Community ~ патент Европейского экономического сообщества file an application for a ~ подавать заявку на патент grant a ~ выдавать патент independent ~ независимый патент issue a ~ выдавать патент letters ~ патентная грамота letters ~ публично-правовой акт пожалования прав, жалованная грамота maintain a ~ сохранять патент в силе patent брать патент ~ жалованная грамота, публично-правовой акт пожалования прав ~ запатентованный ~ знак, печать (ума, гениальности) ~ общедоступный ~ общеизвестный ~ общественный ~ оригинальный ~ открытый, явный, очевидный ~ открытый;
доступный ~ очевидный ~ патент;
диплом;
ист. жалованная грамота ~ патент ~ патентный ~ патентованный ~ патентовать;
брать патент (на что-л.) ~ патентовать ~ амер. пожалование земли правительством ~ получать право на правительственную землю ~ право (на что-л.), получаемое благодаря патенту;
исключительное право ~ привилегированный ~ привилегия ~ публичный, публично-правовой ~ собственного изобретения ~ разг. собственного изобретения;
остроумный, оригинальный ~ явный, очевидный ~ явный ~ of addition дополнительный патент ~ office бюро патентов;
patent right амер. патент right: patent ~ патентное право process ~ патент на способ product ~ патент на изделие provisional ~ временный патент refuse a ~ отказывать в выдаче патента registered ~ (reg. pat.) зарегистрированный патент revoke a ~ аннулировать патент seal a ~ регистрировать патент seal a ~ скреплять патент печатью work a ~ использовать патент -
10 flow-through shares
фин. проточные акции* Details of the Flow-Through Shares (FTSs) and Flow-Through Warrants (FTWs) Subscribed.http:www.greaterkwchamber.com/market_watch_flowthru_Jun04.shtmlFlow-Through shares are one of the few remaining tax-assisted investment vehicles available to investors in Canada. Flow-Through Limited Partnerships are tax-advantaged vehicles designed to invest in a portfolio of flow-through shares, usually issued by resource-based companies. Since the introduction of the tax system in 1954, the Canadian government has been working on additional ways to encourage exploration and development in the resource sector. In the 1993 Federal budget, the government allowed certain investors to deduct exploration expenses against income. Since that time there has been a dramatic increase in exploration activity.Flow-through shares do not exist to circumvent any tax rules or to take advantage of any loopholes in the Tax Act. These flow-through shares benefit from certain provisions within the Tax Act that were explicitly created by government, as mentioned above.There are actually three advantages created by flow-through shares, with respect to taxation. The primary benefit of flow-through share investing is the ability of the investment to convert income, in the current year, into capital gains in future years. With the preferential tax treatment of capital gains over income, there is an immediate benefit to the investor. The second is that a tax deferral is created.It is assumed, unless in a highly inflationary environment, that if one can defer the payment of taxes to a later date, that individual has gained a definite advantage. The third advantage created is through tax efficiency. The purchase and subsequent tax credit creates an ACB or adjusted cost base of zero. This is part of the first advantage, whereby income is converted into capital gains. However, there is an added advantage with this conversion. It allows an individual to benefit from capital losses, those losses that have accumulated from past investments in non-registered accounts, by creating capital gains that can be partially or fully offset by those losses.In evaluating tax shelters, it is important to evaluate the tax shelter in the same way as a non-tax shelter investment. That is to say legal and accounting advisers should be consulted and the investment should be examined from a business risk and return point of view. For example, with a real estate investment, the real estate market in the target area should be examined. It may not make a lot of sense to acquire real estate, even if tax sheltered, in a market which is declining. -
11 Bodmer, Johann Georg
SUBJECT AREA: Mechanical, pneumatic and hydraulic engineering, Railways and locomotives, Steam and internal combustion engines, Textiles, Weapons and armour[br]b. 9 December 1786 Zurich, Switzerlandd. 30 May 1864 Zurich, Switzerland[br]Swiss mechanical engineer and inventor.[br]John George Bodmer (as he was known in England) showed signs of great inventive ability even as a child. Soon after completing his apprenticeship to a local millwright, he set up his own work-shop at Zussnacht. One of his first inventions, in 1805, was a shell which exploded on impact. Soon after this he went into partnership with Baron d'Eichthal to establish a cotton mill at St Blaise in the Black Forest. Bodmer designed the water-wheels and all the machinery. A few years later they established a factory for firearms and Bodmer designed special machine tools and developed a system of interchangeable manufacture comparable with American developments at that time. More inventions followed, including a detachable bayonet for breech-loading rifles and a rifled, breech-loading cannon for 12 lb (5.4 kg) shells.Bodmer was appointed by the Grand Duke of Baden to the posts of Director General of the Government Iron Works and Inspector of Artillery. He left St Blaise in 1816 and entered completely into the service of the Grand Duke, but before taking up his duties he visited Britain for the first time and made an intensive five-month tour of textile mills, iron works, workshops and similar establishments.In 1821 he returned to Switzerland and was engaged in setting up cotton mills and other engineering works. In 1824 he went back to England, where he obtained a patent for his improvements in cotton machinery and set up a mill near Bolton incorporating his ideas. His health failing, he was obliged to return to Switzerland in 1828, but he was soon busy with engineering works there and in France. In 1833 he went to England again, first to Bolton and four years later to Manchester in partnership with H.H.Birley. In the next ten years he patented many more inventions in the fields of textile machinery, steam engines and machine tools. These included a balanced steam engine, a mechanical stoker, steam engine valve gear, gear-cutting machines and a circular planer or vertical lathe, anticipating machines of this type later developed in America by E.P. Bullard. The metric system was used in his workshops and in gearing calculations he introduced the concept of diametral pitch, which then became known as "Manchester Pitch". The balanced engine was built in stationary form and in two locomotives, but although their running was remarkably smooth the additional complication prevented their wider use.After the death of H.H.Birley in 1846, Bodmer removed to London until 1848, when he went to Austria. About 1860 he returned to his native town of Zurich. He remained actively engaged in all kinds of inventions up to the end of his life. He obtained fourteen British patents, each of which describes many inventions; two of these patents were extended beyond the normal duration of fourteen years. Two others were obtained on his behalf, one by his brother James in 1813 for his cannon and one relating to railways by Charles Fox in 1847. Many of his inventions had little direct influence but anticipated much later developments. His ideas were sound and some of his engines and machine tools were in use for over sixty years. He was elected a Member of the Institution of Civil Engineers in 1835.[br]Bibliography1845, "The advantages of working stationary and marine engines with high-pressure steam, expansively and at great velocities; and of the compensating, or double crank system", Minutes of the Proceedings of the Institution of Civil Engineers 4:372–99.1846, "On the combustion of fuel in furnaces and steam-boilers, with a description of Bodmer's fire-grate", Minutes of the Proceedings of the Institution of Civil Engineers 5:362–8.Further ReadingObituary, 1868–9, Minutes of the Proceedings of the Institution of Civil Engineers 28:573–608.H.W.Dickinson, 1929–30, "Diary of John George Bodmer, 1816–17", Transactions of the Newcomen Society 10:102–14.D.Brownlie, 1925–6, John George Bodmer, his life and work, particularly in relation to the evolution of mechanical stoking', Transactions of the Newcomen Society 6:86–110.W.O.Henderson (ed.), 1968, Industrial Britain Under the Regency: The Diaries of Escher, Bodmer, May and de Gallois 1814–1818, London: Frank Cass (a more complete account of his visit to Britain).RTS
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