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1 business entity concept
Finthe concept that financial accounting information relates only to the activities of the business entity and not to the activities of its owner(s) -
2 business entity concept
Англо-русский экономический словарь > business entity concept
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3 business entity concept
Универсальный англо-русский словарь > business entity concept
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4 business entity
1) эк., юр. организационно-правовая форма хозяйствования, организация (форма образования субъекта предпринимательской деятельности; напр., общество с ограниченной ответственностью, частный предприниматель, акционерное общество, кооператив и т. п.)to select the best business entity — Limited Liability Company, Corporation, S Corporation, Partnership — выбрать наиболее подходящую организационно-правовую форму — компания с ограниченной ответственностью, S-корпорация, партнерство
The Limited Liability Company is a form of business entity just now becoming popular in the USA. — Такая организационно-правовая форма, как компания с ограниченной ответственностью, только сейчас становится популярной в США.
Syn:legal form 2), business form 1)See:legal entity, sole proprietorship, general partnership, partnership, corporation, C Corporation, limited liability company2) учет хозяйствующий субъект, субъект хозяйственной деятельностиbusiness/accounting entity concept — концепция самостоятельного хозяйствующего субъекта
The nature of the business, or accounting, entity, and its relationship to the society in which it functions is, as we have observed, critical to the way in which the environmental impacts of business are handled. — Специфика определенного хозяйствующего субъекта и характер его взаимоотношений с обществом представляются нам ключевыми факторами, влияющими на применяемые им методы контроля своего воздействия на окружающую среду.
Syn:3) упр. фирма, компания, коммерческая организация, хозяйственная единица (юридическое лицо, занимающееся экономической деятельностью ради получения прибыли)Unfortunately, you will not always be able to choose the name you want for your business entity. There are a number of regulations that apply when a company name is chosen. — К сожалению, вы не всегда сможете выбрать такое название для вашей компании, какое вы хотите. Существуют определенные нормативы, которыми нужно руководствоваться при выборе названия для компании.
A user fee is the money directly collected from individuals, households and business entities for goods and services they receive from government. — Плата за пользование — это денежная сумма, взимаемая государством с частных лиц, домохозяйств и фирм за предоставляемые им товары и услуги.
Syn: -
5 separate-entity concept
учет принцип автономности, концепция хозяйственной [учетной\] единицы (принцип бухгалтерского учета, согласно которому предприятие рассматривается как хозяйствующий субъект, обособленный от своих собственников; является обязательным для всех форм предпринимательства, в т. ч. для индивидуальных предпринимателей)Syn:See:Англо-русский экономический словарь > separate-entity concept
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6 entity accounting
учет (бухгалтерский) учет хозяйствующего субъекта* (напр., государственного органа, коммерческой или некоммерческой организации, дочерней компании и т. п.)corporate entity accounting — корпоративный учет, (бухгалтерский) учет корпорации
The primary responsibility for establishing an entity's accounting principles rests with management. — Руководство несет наибольшую ответственность за разработку учетных принципов хозяйственной единицы.
See: -
7 accounting entity
учет хозяйствующий [учетный, отчетный\] субъект (самостоятельный хозяйствующий субъект (организация), для которого составляется отдельная финансовая отчетность)Syn:See:separate-entity concept, change in reporting entity, consolidated financial statement, economic unit* * *учетное подразделение, находящееся на самостоятельном балансе* * *. . Словарь экономических терминов . -
8 going concern concept
Finthe assumption that an entity will continue in operational existence for the foreseeable future. The assumption that a particular entity is a going concern can now be operationally tested by statistical models for firms operating in well-defined business areas. -
9 принцип обособленного предприятия
Accounting: business entity concept, entity theoryУниверсальный русско-английский словарь > принцип обособленного предприятия
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10 принцип целостности предприятия
Accounting: business entity conceptУниверсальный русско-английский словарь > принцип целостности предприятия
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11 separately reportable segment
учет отчетный сегмент (сегмент компании, по которому составляется отдельная отчетность)See:
* * *
= business segment reporting.Англо-русский экономический словарь > separately reportable segment
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12 concreto
adj.1 concrete, definite, particular, specific.2 concrete, physical, non-abstract.m.1 concrete.2 concrete noun.pres.indicat.1st person singular (yo) present indicative of spanish verb: concretar.* * *► adjetivo1 (real) concrete, real2 (particular) particular, specific\en el caso concreto de... in the particular case of...* * *(f. - concreta)adj.1) concrete2) specific* * *1. ADJ1) (=específico) [medida, propuesta] specific, concrete; [hecho, resultado] specific; [fecha, hora] definite, particularen un plazo breve tendremos datos más concretos — we will have more specific o precise information shortly
no me dijo ninguna hora concreta — he didn't tell me any definite o particular time
2) (=no abstracto) concrete3)•
en concreto —a) [con verbos]nos referimos, en concreto, al abuso del alcohol — we are referring specifically to alcohol abuse
he viajado mucho por África, en concreto, por Kenia y Tanzania — I've travelled a lot in Africa, specifically in Kenya and Tanzania o in Kenya and Tanzania to be precise
¿qué dijo en concreto? — what exactly did he say?
b) [con sustantivos]¿busca algún libro en concreto? — are you looking for a particular o specific book?, are you looking for any book in particular?
no se ha decidido nada en concreto — nothing definite o specific has been decided
2.SM LAm (=hormigón) concrete* * *I- ta adjetivoa) ( específico) <política/acusación> concrete, specific; <motivo/ejemplo/pregunta> specific; <fecha/hora> definite; < lugar> specific, particularquiero saber, en concreto, cuánto cuesta — what I want to know specifically is how much it costs
una conferencia sobre historia, en concreto, el siglo XV — a lecture on history, the XV century to be precise
en una zona en concreto — in a particular o specific area
b) ( no abstracto) concreteIImasculino (AmL) concrete* * *= definite, fine [finer -comp., finest -sup.], given, individual, one, specific, specified, single, particular, defined, concrete, designated, circumscribed, targeted, coextensive [co-extensive], narrowly focused.Ex. I don't see that we are going to stand a chance unless there is something very definite coming out of this conference and similar conferences where these ideas are advanced.Ex. A longer abstract can help in the finer points of selection, but will take longer to write and also longer to scan.Ex. The notation for any given geographical division varies between classes and between different parts of the same classes.Ex. The series area includes the series title, an indication of the responsibility for the series (often series editors), and the number of the individual work within the series, if the work is one of a numbered series.Ex. Note the different definitions, and the different boundaries for this one subject area.Ex. Various publishers have reputations for specific styles, subject areas or works for specific audiences.Ex. If access is limited to certain specified times, the term 'off-line' is applied.Ex. In other words, the elements of any single case may point to several concepts; in this sense, the cases are like icebergs -- more is hidden han appears on the surface.Ex. It is possible to identify an item uniquely within a particular institution or agency by a running accession number.Ex. The Pearson correlation coefficient has been calculated to find out the correlation and to test the null hypothesis that there is no correlation among publishing in journals, citing from journals and use of journals by a defined set of researchers.Ex. The second exercise in this course was to outline priorities in library services which had to be concrete, describable and achievable.Ex. It is tremendously valuable to library staff (particularly in libraries with a designated departmental structure) to maintain close professional ties with local academic departments.Ex. Library and Information Plans (LIP) are 5-year management plans for information provision in a circumscribed region.Ex. Threats to the integrity of science include interest in paranormal phenomena, sensationalism of science and pressure for targeted research.Ex. Bibliographies in general are also retrieval devices; the difference here is that the bibliography is not coextensive with the stock of the library it may omit items in stock and include others not in stock.Ex. Some articles cover broad themes while others are more narrowly focused.----* adaptar a una aplicación concreta = harness.* búsqueda de documentos concretos = item search.* confinado a un lugar concreto = site-bound.* detalles concretos = fine detail(s).* en concreto = in particular, to be specific.* enfocado hacia un objetivo concreto = focused [focussed].* en la situación concreta = on the scene.* ente concreto = concrete entity.* en un momento concreto = at a particular point in time.* especializado en un mercado concreto = niche.* relacionado a un caso concreto = case-related.* * *I- ta adjetivoa) ( específico) <política/acusación> concrete, specific; <motivo/ejemplo/pregunta> specific; <fecha/hora> definite; < lugar> specific, particularquiero saber, en concreto, cuánto cuesta — what I want to know specifically is how much it costs
una conferencia sobre historia, en concreto, el siglo XV — a lecture on history, the XV century to be precise
en una zona en concreto — in a particular o specific area
b) ( no abstracto) concreteIImasculino (AmL) concrete* * *= definite, fine [finer -comp., finest -sup.], given, individual, one, specific, specified, single, particular, defined, concrete, designated, circumscribed, targeted, coextensive [co-extensive], narrowly focused.Ex: I don't see that we are going to stand a chance unless there is something very definite coming out of this conference and similar conferences where these ideas are advanced.
Ex: A longer abstract can help in the finer points of selection, but will take longer to write and also longer to scan.Ex: The notation for any given geographical division varies between classes and between different parts of the same classes.Ex: The series area includes the series title, an indication of the responsibility for the series (often series editors), and the number of the individual work within the series, if the work is one of a numbered series.Ex: Note the different definitions, and the different boundaries for this one subject area.Ex: Various publishers have reputations for specific styles, subject areas or works for specific audiences.Ex: If access is limited to certain specified times, the term 'off-line' is applied.Ex: In other words, the elements of any single case may point to several concepts; in this sense, the cases are like icebergs -- more is hidden han appears on the surface.Ex: It is possible to identify an item uniquely within a particular institution or agency by a running accession number.Ex: The Pearson correlation coefficient has been calculated to find out the correlation and to test the null hypothesis that there is no correlation among publishing in journals, citing from journals and use of journals by a defined set of researchers.Ex: The second exercise in this course was to outline priorities in library services which had to be concrete, describable and achievable.Ex: It is tremendously valuable to library staff (particularly in libraries with a designated departmental structure) to maintain close professional ties with local academic departments.Ex: Library and Information Plans (LIP) are 5-year management plans for information provision in a circumscribed region.Ex: Threats to the integrity of science include interest in paranormal phenomena, sensationalism of science and pressure for targeted research.Ex: Bibliographies in general are also retrieval devices; the difference here is that the bibliography is not coextensive with the stock of the library it may omit items in stock and include others not in stock.Ex: Some articles cover broad themes while others are more narrowly focused.* adaptar a una aplicación concreta = harness.* búsqueda de documentos concretos = item search.* confinado a un lugar concreto = site-bound.* detalles concretos = fine detail(s).* en concreto = in particular, to be specific.* enfocado hacia un objetivo concreto = focused [focussed].* en la situación concreta = on the scene.* ente concreto = concrete entity.* en un momento concreto = at a particular point in time.* especializado en un mercado concreto = niche.* relacionado a un caso concreto = case-related.* * *1 (específico) ‹política/acusación› concrete, specificen tu caso concreto in your particular casepor un motivo concreto for a specific reasonfijemos una fecha/hora concreta let's fix a definite date/timequieren reformas/soluciones concretas they want real o concrete reforms/solutionsun lugar concreto a specific o particular placeuna pregunta concreta a specific questionen concreto: quiero saber, en concreto, cuánto me va a costar what I want to know specifically is how much it is going to costla conferencia versó sobre pintura española, en concreto, Goya y Velázquez the lecture was on Spanish painting, Goya and Velázquez, to be precise o to be more specificen una zona en concreto in a particular o specific area2 (no abstracto) concretelo concreto y lo abstracto the concrete and the abstract( AmL)concreteCompuesto:reinforced concrete* * *
Del verbo concretar: ( conjugate concretar)
concreto es:
1ª persona singular (yo) presente indicativo
concretó es:
3ª persona singular (él/ella/usted) pretérito indicativo
Multiple Entries:
concretar
concreto
concretar ( conjugate concretar) verbo transitivo
verbo intransitivo:
llámame para concreto give me a call to arrange the details
concretarse verbo pronominal
to become a reality
concreto 1 -ta adjetivo
‹motivo/ejemplo/pregunta› specific;
‹fecha/hora› definite;
‹ caso› particular;
‹ lugar› specific, particular;
en concreto specifically;
en una zona en concreto in a particular o specific area;
no sé nada en concreto I don't know anything definite
concreto 2 sustantivo masculino (AmL) concrete;
concretar verbo transitivo
1 (precisar un tema, un punto) to specify
2 (concertar una fecha, hora) to fix
concreto,-a
I adjetivo
1 (preciso, real) concrete
2 (particular) specific
en este caso concreto..., in this particular case...
II sustantivo masculino LAm (hormigón) concrete
♦ Locuciones: en concreto, specifically: lo veré esta semana, el martes en concreto, I'll meet him this week, Tuesday to be precise
no sé nada en c., I have no firm information
' concreto' also found in these entries:
Spanish:
actual
- ceñirse
- concreta
- concretamente
- determinada
- determinado
- particular
- puntual
- regalar
- sala
English:
actual
- concrete
- particular
- specific
- specifically
* * *concreto1, -a adj1. [no abstracto] concrete;un concepto concreto a concrete concept2. [determinado] specific, particular;aún no tenemos una fecha concreta we don't have a definite date yet;estoy buscando un disco concreto, no me vale cualquiera I'm looking for a particular o specific record, not just any one;si no me das los detalles concretos no te podré ayudar if you don't give me the specific o precise details I won't be able to help you;en el caso concreto de Nicaragua,… in the specific case of Nicaragua,…;en concreto, todavía no sabemos nada in short, we don't know anything yet;piensa volver a Europa, en concreto a Francia she's thinking of coming back to Europe, to France to be precise;es un experto en economía, y más en concreto, en gestión de empresas he's an expert in economics, more specifically in business management;nada en concreto nothing definite;la culpa no se le puede atribuir a nadie en concreto there is no one person who is to blame;en ningún sitio en concreto nowhere in particular, not in any one placeconcreto2 nmAm concrete concreto armado reinforced concrete* * *I adj1 specific;en concreto specifically;nada en concreto nothing specific2 (no abstracto) concreteII m L.Am.concrete* * *concreto, -ta adj1) : concrete, actual2) : definite, specificen concreto: specifically♦ concretamente advconcreto nmhormigón: concrete* * *concreto adj1. (particular) specific2. (real) actual -
13 legal
1) законна дія2) законний, легальний; заснований на законі; заснований на загальному праві, який регулюється загальним правом; легітимний; правовий; правознавчий; правомірний; правосудний; судовий; узаконений; юридичний•legal and administrative machinery for family support — правові і адміністративні заходи підтримки сім'ї
legal gap in protection afforded — прогалина у правовому захисті, що надається
- legal abortionlegal power to correct legal errors — надане законом право виправляти юридичні ( або судові) помилки
- legal abuse
- legal access
- legal accountability
- legal acquisition
- legal act
- legal action
- legal activities
- legal activities activity
- legal acts
- legal address
- legal administration
- legal advertisement
- legal advice
- legal advice bureau
- legal advice center
- legal advice centre
- legal advice office
- legal adviser
- legal advisor
- legal age
- legal agency
- legal agent
- legal aid
- legal aid agency
- legal aid bureau
- legal aid office
- legal aid order
- legal alien
- legal analogy
- legal analysis
- legal approach
- legal area
- legal argument
- legal arrest
- legal aspect
- legal assets
- legal assignment
- legal assistance
- legal assistant
- legal assumption
- legal author
- legal autonomy
- legal awareness
- legal bar
- legal barrier
- legal basis
- legal bill
- legal body
- legal bond
- legal boundary
- legal burden
- legal business
- legal cadres
- legal calendar
- legal capacity
- legal capital
- legal career
- legal case
- legal category
- legal cause
- legal certainty
- legal challenge
- legal changes
- legal charge
- legal check
- legal cheque
- legal circumstance
- legal citation
- legal claim
- legal closing time
- legal code
- legal coercion
- legal committee
- legal competence
- legal complexity
- legal concept
- legal condition
- legal confinement
- legal conflict
- legal conscience
- legal consequence
- legal consequences
- legal consideration
- legal construction
- legal consultation
- legal context
- legal continuity
- legal control
- legal controversy
- legal conviction
- legal-correctional process
- legal costs
- legal councilor
- legal councillor
- legal counsel
- legal counseling
- legal counselor
- legal counsellor
- legal crackdown
- legal crime
- legal culture
- legal currency
- legal custody
- legal custom
- legal decision
- legal deduction
- legal defect
- legal defence
- legal defense
- legal deficiency
- legal definition
- legal delinquency
- legal delivery
- legal demand
- legal deontology
- legal department
- legal dependence
- legal deposit copy
- legal deposit library
- legal descent
- legal details
- legal detention
- legal device
- legal difference
- legal disability
- legal disadvantage
- legal discretion
- legal discrimination
- legal dispute
- legal doctrine
- legal document
- legal documentation
- legal drinking
- legal drinking age
- legal drinking limit
- legal drug
- legal duty
- legal duty
- legal eagle
- legal eavesdropping
- legal education
- legal effect
- legal effectiveness
- legal efficacy
- legal enforcement
- legal enforcement of law
- legal enforcement procedure
- legal entity under public law
- legal entity
- legal environment
- legal equality
- legal equality of the sexes
- legal error
- legal essence
- legal estate
- legal ethics
- legal evaluation
- legal evidence
- legal excuse
- legal execution
- legal executive
- legal exemption
- legal expenses
- legal expenses insurance
- legal experience
- legal expert
- legal expertise
- legal explanation
- legal exposition
- legal fact
- legal father
- legal fees
- legal fetishism
- legal fiction
- legal field
- legal fight
- legal force
- legal form
- legal formality
- legal formula
- legal formulation
- legal foundation
- legal foundations
- legal frame
- legal framework
- legal framing
- legal fraud
- legal function
- legal gambler
- legal gambling
- legal gap
- legal glossator
- legal government
- legal ground
- legal groundwork
- legal guarantee
- legal guarantees
- legal guardian
- legal guilt
- legal hearing
- legal historian
- legal history
- legal holder
- legal holiday
- legal home
- legal humanism
- legal hypothesis
- legal identity
- legal immigration
- legal immunity
- legal implementation
- legal implication
- legal implications
- legal impossibility
- legal incapacity
- legal incident
- legal income
- legal incompetence
- legal information
- legal injury
- legal innovation
- legal innovation
- legal innovations
- legal insanity
- legal institution
- legal instruction
- legal instrument
- legal intent
- legal interest
- legal interest rate
- legal interpretation
- legal investigation
- legal investigator
- legal irregularity
- legal issue
- legal journal
- legal judge
- legal judgement
- legal judgment
- legal jurisdiction
- legal justice
- legal justification
- legal killer
- legal killing
- legal knowledge
- legal language
- legal liability
- legal lien
- legal limit
- legal limitation
- legal literature
- legal loophole
- legal lynching
- legal malice
- legal malpractice
- legal manufacture
- legal marriage
- legal matter
- legal maxim
- legal means
- legal means of social control
- legal measure
- legal mechanism
- legal medicine
- legal methodology
- legal minimum age of marriage
- legal minimum wage rate
- legal minimum wage rates
- legal minor
- legal monopoly
- legal monument
- legal mortgage
- legal mother
- legal name
- legal nationality
- legal negligence
- legal nihilism
- legal nomenclature
- legal norm
- legal notice
- legal notification
- legal notion
- legal object
- legal objection
- legal objective
- legal obligation
- legal observation method
- legal observer
- legal obstruction
- legal office
- legal office
- legal officer
- legal official
- legal operation
- legal opinion
- legal order
- legal organization
- legal owner
- legal parlance
- legal papers
- legal participation
- legal perjury
- legal permissibility
- legal permission
- legal person
- legal personality
- legal phenomenon
- legal philosopher
- legal philosophy
- legal picketing
- legal platform
- legal play
- legal point
- legal point of view
- legal policy
- legal portion
- legal position
- legal positivism
- legal positivist
- legal possession
- legal power
- legal practice
- legal practitician
- legal practitioner
- legal precept
- legal predecessor
- legal prerequisite
- legal presumption
- legal presumption of death
- legal principle
- legal privilege
- legal problem
- legal procedure
- legal procedure publicity
- legal procedures
- legal proceeding
- legal proceedings
- legal process
- legal profession
- legal profession member
- legal professional
- legal professional privilege
- legal prohibition
- legal proposition
- legal propriety
- legal prosecution
- legal protectee
- legal protection
- legal protection of software
- legal provision
- legal psychiatry
- legal purism
- legal purist
- legal qualification
- legal question
- legal rationale
- legal realism
- legal reality
- legal reasoning
- legal recognition
- legal recourse
- legal redress
- legal reference
- legal reform
- legal reformer
- legal regime
- legal regulation
- legal rehabilitation
- legal rehabilitation
- legal relations
- legal relationship
- legal relationships
- legal relative
- legal relativism
- legal relevance
- legal relief
- legal remedy
- legal representation
- legal representative
- legal reputation
- legal requirement
- legal reservation
- legal reserve
- legal residence
- legal resolution
- legal restraint
- legal restriction
- legal right-enforcing
- legal right
- legal rights
- legal risk
- legal rule
- legal safeguard
- legal safety
- legal sanction
- legal scholar
- legal science
- legal scientist
- legal search
- legal secretary
- legal security
- legal self-help
- legal sense
- legal sentence
- legal sentencing
- legal separation
- legal service
- legal services
- legal significance
- legal source
- legal specialist
- legal speech
- legal sphere
- legal spokesman
- legal spouse
- legal staff
- legal standard
- legal state
- legal statement
- legal statistics
- legal status
- legal status of a person
- legal step
- legal storage period
- legal strike
- legal structure
- legal studies
- legal subbranch
- legal sub-branch
- legal subject
- legal subjectivity
- legal submission
- legal subrogation
- legal succession
- legal successor
- legal suit
- legal system
- legal tapping
- legal technicality
- legal technician
- legal technique
- legal techniques
- legal tender
- legal tender note
- legal term
- legal termination
- legal termination of marriage
- legal territory
- legal test
- legal text
- legal theorist
- legal theory
- legal thinker
- legal thinking
- legal thought
- legal title
- legal tool
- legal topic
- legal tradition
- legal training
- legal transaction
- legal treasury note
- legal treatise
- legal treatment
- legal trial
- legal ubiquity
- legal uncertainty
- legal unit
- legal usage
- legal vacuum
- legal validity
- legal venue
- legal view
- legal viewpoint
- legal violence
- legal volition
- legal voter
- legal waiver
- legal wife
- legal wiretap
- legal wiretapping
- legal wording
- legal work
- legal writer
- legal writing
- legal wrong
- legal year -
14 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.———————————————————————————————————————— -
15 organización
f.1 organization, hierarchy, array, structure.2 institution, entity, organism, foundation.3 organizing.* * *1 organization* * *noun f.* * *SF organizationOPEP* * *femenino organizationuna organización sindical — a labor (AmE) o (BrE) trade union
* * *femenino organizationuna organización sindical — a labor (AmE) o (BrE) trade union
* * *organización11 = establishment, organisation [organization, -USA], institution.Ex: Since BC adheres closely to the educational and scientific consensus, BC found most favour with libraries in educational establishments.
Ex: The author of a document is the person or organisation responsible for its creation.Ex: The distinction between 'societies' and 'institutions' lies at the heart of the code.* Comité de las Organizaciones = Committee of Agricultural Producer Organizations (COPA).* comportamiento de las organizaciones = organisational behaviour.* comunicación dentro de una organización = organisational communication.* conducta de las organizaciones = organisational behaviour.* OPEC, la [Organización de Países Exportadores de Petróleo] = OPEC [Organization of Petroleum Exporting Countries].* organigrama de una organización = organisation chart.* organización afiliada = sister organisation.* organización agraria = agricultural organisation.* organización a la que pertenece = parent organisation.* organización benéfica = aid agency, aid organisation.* organización cívica = community organisation.* Organización Cultural, Científica y Educativa de las Naciones Unidas (UNESCO = UNESCO (United Nations Educational, Scientific, and Cultural Organization).* organización de voluntariado = voluntary body, voluntary agency, voluntary organisation.* organización empresarial = business organisation.* organización intergubernamental (OIG) = intergovernmental organisation (IGO).* organización internacional = international organisation.* Organización Internacional del Trabajo (OIT) = International Labour Organisation (ILO).* Organización Internacional de Normalización = ISO.* organización mafiosa = crime syndicate.* organización miembro de una asociación = partner organisation.* Organización Mundial de la Salud (OMS) = World Health Organisation (WHO).* Organización Mundial para el Comercio = World Trade Organization (WTO).* Organización para la Alimentación y la Agricultura (FAO) = FAO (Food and Agriculture Organisation).* Organización para la Cooperación y el Desarrollo Económico (OCDE) = Organization for Economic Cooperation and Development (OECD).* organización que actúa en representación de otras = umbrella organisation.* OTAN (Organización del Tratado del Atlántico Norte) = NATO (North Atlantic Treaty Organisation).* una pieza más en la organización = a cog in the wheel, a cog in the machine.* uno más de tantos en la organización = a cog in the wheel, a cog in the machine.organización22 = logistics, map, mapping, organisational setting, organising [organizing, -USA], setup [set-up], organisation [organization, -USA], work organisation, staging, set-up, structuring, implementation.Ex: Donald P Hammer, Executive Secretary of LITA, and Dorothy Butler, the Division's Administrative Secretary, handled all of the administrative details, arrangements, and logistics.
Ex: A detailed study of a co-citation map, its core documents' citation patterns and the related journal structures, is presented.Ex: Recently, proponents of co-citation cluster analysis have claimed that in principle their methodology makes possible the mapping of science using the data in the Science Citation Index.Ex: Many students, after working with cases, have testified to the help they received in developing a clearer concept of the dynamics of human relationships in organizational settings.Ex: No course on management would be complete without articulating the principles of management (i.e., planning, organizing, staffing, directing, controlling).Ex: 'You know,' she had said amiably, 'there might be a better job for you here once things get rolling with this new regional setup'.Ex: This article discusses the history of the organisation of readers' camps for students of secondary schools in Slovakia which dates back to 1979.Ex: Quality of Work Life (QWL) can be defined as 'the degree to which members of a work organisation are able to satisfy important personal needs through their experiences in the organisation'.Ex: The author describes the success of a library in staging a series of music concerts as a public relations exercise.Ex: Areas of particular concern are: equipment set-up and use; helping develop search strategies, logon/logoff procedures; and emergency assistance when things go wrong.Ex: There are also suggestions for rules for structuring corporate body names.Ex: This software is important to the further implementation of the record format, especially in developing countries.* conocimientos básicos de búsqueda, recuperación y organización de la informa = information literacy.* desorganización = disorganisation [disorganization, -USA].* metaorganización = meta-organisation.* modelo de organización = organisational scheme.* organización bibliográfica = bibliographic organisation.* organización bibliotecaria = library organisation.* organización del trabajo = workflow [work flow], working arrangement.* organización de materias = subject organisation.* organización horizontal = flat organisation, horizontal organisation.* organización interna = organisational structure.* organización laboral = job structuring.* reorganización = respacing.* una organización de = a pattern of.* * *1 (acción) organization2 (agrupación, institución) organizationuna organización ecologista an ecological organizationorganización de bienestar social welfare organizationCompuestos:Organization for Economic Cooperation and DevelopmentWorld Intellectual Property OrganizationWorld Trade Organization* * *
organización sustantivo femenino
organization
organización sustantivo femenino
1 organization: la organización del concierto fue un desastre, the concert was disastrously organized
2 (asociación) organization
Organización No Gubernamental (ONG), Non-Governmental Organization (NGO)
' organización' also found in these entries:
Spanish:
adherirse
- aparato
- desactivar
- endosar
- entrar
- escala
- F.A.O.
- INTERPOL
- lucro
- mafiosa
- mafioso
- ONG
- OTAN
- OUA
- sede
- seno
- terrorista
- adhesión
- articulación
- barón
- boda
- caritativo
- correr
- cuadro
- cúspide
- depurar
- disolución
- disolver
- emplear
- entidad
- funcionario
- infiltrar
- ingresar
- ingreso
- integrar
- jerarquía
- marina
- miembro
- obra
- ONCE
- ONU
- permanencia
- pertenencia
- programación
- radio
- remodelación
- remodelar
- renovación
- renovar
- representar
English:
base
- charitable
- charity
- disband
- entrance
- Interpol
- join
- lead
- motto
- NATO
- NGO
- nonprofit
- organization
- outfit
- patron
- picketing
- PLO
- policy
- reshape
- service
- set-up
- shake up
- show
- start
- superintendent
- system
- top-heavy
- trust
- umbrella organisation
- voluntary organization
- watchdog
- credit
- in-house
- insider
- second
- syndicate
- united
* * *organización nf1. [orden] organization2. [organismo] organization;organización de ayuda humanitaria humanitarian aid organization;organización benéfica charity, charitable organization;organización de consumidores consumer organization;Organización para la Cooperación y el Desarrollo Económico Organization for Economic Cooperation and Development;Organización de Estados Americanos Organization of American States;Organización Internacional de Normalización International Standards Organization;Organización Internacional del Trabajo International Labour Organization;Organización para la Liberación de Palestina Palestine Liberation Organization;Organización Mundial del Comercio World Trade Organization;Organización Mundial de la Salud World Health Organization;Organización de las Naciones Unidas United Nations Organization;organización no gubernamental non-governmental organization;Organización de Países Exportadores de Petróleo Organization of Petroleum Exporting Countries;Organización para la Seguridad y Cooperación en Europa Organization for Security and Cooperation in Europe;Organización para la Unidad Africana Organization of African Unity;Organización del Tratado del Atlántico Norte North Atlantic Treaty Organization* * *f organization* * ** * *organización n organization -
16 lean enterprise
Opsan organizational model that strategically applies the key ideas behind lean production. The concept of the lean enterprise was proposed by J. P. Womack and D. T. Jones in their 1994 Harvard Business Review article “From Lean Production to the Lean Enterprise.” They view the lean enterprise as a group of separate individuals, functions, or organizations that operate as one entity. The goal is to apply lean techniques that create individual breakthroughs in companies and to link these up and down the supply chain to form a continuous value stream to raise the whole chain to a higher level.
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