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1 dramatic example
Общая лексика: наглядный пример -
2 a dramatic example
Математика: яркий пример -
3 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. -
4 sea circulation
циркуляция морской воды
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[ http://www.eionet.europa.eu/gemet/alphabetic?langcode=en]EN
sea circulation
Large-scale horizontal water motion within an ocean. The way energy from the sun, stored in the sea, is transported around the world. The currents explain, for example, why the UK has ice-free ports in winter, while St. Petersburg, at the same latitude as the Shetland Islands, needs ice breakers. Evidence is growing that the world's ocean circulation was very different during the last ice age and has changed several times in the distant past, with dramatic effects on climate. The oceans are vital as storehouses, as they absorb more than half the sun's heat reaching the earth. This heat, which is primarily absorbed near the equator is carried around the world and released elsewhere, creating currents which last up to 1.000 years. As the Earth rotates and the wind acts upon the surface, currents carry warm tropical water to the cooler parts of the world. The strength and direction of the currents are affected by landmasses, bottlenecks through narrow straits, and even the shape of the sea-bed. When the warm water reaches polar regions its heat evaporates into the atmosphere, reducing its temperature and increasing its density. When sea-water freezes it leaves salt behind in the unfrozen water and this cold water sinks into the ocean and begins to flow back to the tropics. Eventually it is heated and begins the cycle all over again. (Source: MGH / WRIGHT)
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Англо-русский словарь нормативно-технической терминологии > sea circulation
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