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21 operation
[ɒpə'reɪʃn] noun1) (causing to work) (of machine) Bedienung, die; (of lever, brake) Betätigung, die; (of factory, mine, etc.) Betrieb, der; (of bus service etc.) Unterhaltung, die2) (way something works) Arbeitsweise, die3) (being operative)come into operation — [Gesetz, Gebühr usw.:] in Kraft treten
be in operation — [Maschine, Gerät usw.:] in Betrieb sein; [Service:] zur Verfügung stehen; [Gesetz:] in Kraft sein
be out of operation — [Maschine, Gerät usw.:] außer Betrieb sein
4) (performance) Tätigkeit, dierepeat the operation — das Ganze [noch einmal] wiederholen
5) (Med.) Operation, diehave an operation [on one's foot] — [am Fuß] operiert werden
6) (Mil.) Einsatz, der* * *1) (an action or process, especially when planned: a rescue operation.) das Unternehmen2) (the process of working: Our plan is now in operation.) der Betrieb3) (the act of surgically cutting a part of the body in order to cure disease: an operation for appendicitis.) die Operation4) ((often in plural) the movement, fighting etc of armies: The general was in command of operations in the north.) der Einsatz* * *op·era·tion[ˌɒpərˈeɪʃən, AM ˌɑ:pəˈreɪ-]nthe \operation of communism requires people to give up their individual identities der Kommunismus kann nur dann funktionieren, wenn die Menschen ihre Eigenständigkeit aufgebenthe \operation of gravity keeps us standing on the ground dank der Schwerkraft bleiben wir auf dem Boden stehenday-to-day [or everyday] \operation gewöhnlicher Betriebsablauf, Geschäftsgang mhours of \operation Geschäftszeiten plby \operation of law kraft Gesetzesdaily/hourly \operation täglicher/stündlicher Betriebthe bus service is in hourly \operation during off-peak times außerhalb der Stoßzeiten fahren die Busse stündlichto come into \operation machines in Gang kommen [o Betrieb genommen werden]; plan, rule, law in Kraft treten, wirksam werdento put sth into \operation machine etw in Betrieb nehmen; regulations etw anwenden; scheme, plan etw in die Tat umsetzenrepairing this old watch is a very delicate \operation das Reparieren dieser alten Uhr ist eine sehr diffizile Angelegenheitto undertake an \operation etwas vornehmen, an eine Sache herangehenhow is the \operation going these days? wie läuft denn der Betrieb jetzt so?the company's \operations in West Africa.. die Geschäfte der Firma in West Afrika...; MIL Operation f, Einsatz mO\operation Desert Storm Operation Wüstensturmrescue \operation Rettungsaktion fsecurity \operation Sicherheitsmaßnahmen pl, Einsatz m von Sicherheitskräftenhumanitarian \operation humanitärer Einsatzto launch an \operation mit einer Aktion beginnento start \operations on sth die Arbeit an etw dat aufnehmenheart/lung \operation Herz-/Lungenoperation fto perform an \operation eine Operation durchführen7. FIN [finanzielle] Transaktionmathematical \operation mathematische Operation, Rechenvorgang m* * *["ɒpə'reISən]n1) (= act of operating as in vi) (of machine, mechanism, system) Funktionieren nt; (of plan) Durchführung f; (of theory) Anwendung f; (= method of functioning) (of machine, organization) Arbeitsweise f; (of system, organ) Funktionsweise f; (of law) Wirkungsweise fto be in operation (machine) — in Betrieb sein; (law) in Kraft sein; (plan) durchgeführt werden
to be out of operation — außer Betrieb sein; ( fig : person ) nicht einsatzfähig sein
to come into operation (machine) — in Gang kommen; (law) in Kraft treten; (plan) zur Anwendung gelangen
2) (= act of operating as in vt) (of machine etc) Bedienung f, Handhabung f; (of small mechanism) Betätigung f; (of business) Betreiben nt, Führen nt; (of system, policy) Anwendung f; (of plan, law) Durchführung f; (of route) Bedienung f; (of bus service etc) Unterhaltung f; (of tours) Veranstaltung fto have a serious/heart operation — sich einer schweren Operation/einer Herzoperation unterziehen
4) (= enterprise) Unternehmen nt, Unternehmung f, Operation f; (= task, stage in undertaking) Arbeitsgang m; (MATH) Rechenvorgang m, Operation fto cease/resume operations — den Geschäftsverkehr einstellen/wieder aufnehmen
* * *on auf akk)by operation of law kraft Gesetzes;come into operation wirksam werden, in Kraft treten;be in operation in Kraft oder wirksam sein3. TECH Betrieb m, Tätigkeit f, Lauf m (einer Maschine etc):in operation in Betrieb;put ( oder set) in (out of) operation in (außer) Betrieb setzen; → academic.ru/60521/ready">ready A 1a) Wirkungs-, Arbeitsweise fb) Arbeits(vor)gang m, Verfahren n, (Arbeits)Prozess m:operation of thinking fig Denkvorgang, -prozess;chemical operation chemischer Prozess;operations scheduling Arbeitsvorbereitung f, zeitliche Arbeitsplanung5. TECH Inbetriebsetzung f, Handhabung f, Bedienung f (einer Maschine etc)6. Arbeit f:building operations Bauarbeiten7. WIRTSCHa) Betrieb m:continuous operation durchgehender (Tag- und Nacht)Betrieb;in operation in Betriebb) Unternehmen n, -nehmung f, Betrieb m:c) Geschäft n8. MATH Operation f, Ausführung f (einer Rechenvorschrift)9. MED Operation f, (chirurgischer) Eingriff:operation for appendicitis Blinddarmoperation;have an operation operiert werden;perform an operation (on sb) (an jemandem) einen (chirurgischen) Eingriff vornehmen;major (minor) operationa) größere (kleinere oder harmlose) Operation,b) umg große Sache, schwere Geburt (Kleinigkeit f)10. MIL Operation f, Einsatz m, Unternehmung f, (Angriffs)Unternehmen n:op. abk1. opera2. operation3. operator4. opposite5. optical opt.6. opus Op.* * *[ɒpə'reɪʃn] noun1) (causing to work) (of machine) Bedienung, die; (of lever, brake) Betätigung, die; (of factory, mine, etc.) Betrieb, der; (of bus service etc.) Unterhaltung, die2) (way something works) Arbeitsweise, diecome into operation — [Gesetz, Gebühr usw.:] in Kraft treten
be in operation — [Maschine, Gerät usw.:] in Betrieb sein; [Service:] zur Verfügung stehen; [Gesetz:] in Kraft sein
be out of operation — [Maschine, Gerät usw.:] außer Betrieb sein
4) (performance) Tätigkeit, dierepeat the operation — das Ganze [noch einmal] wiederholen
5) (Med.) Operation, diehave an operation [on one's foot] — [am Fuß] operiert werden
6) (Mil.) Einsatz, der* * *(surgery) n.Operation (Chirurgie) f. n.Arbeitsablauf m.Arbeitsgang m.Bedienung f.Betrieb -e m.Gang ¨-e m.Operation f.Tätigkeit f.Verfahren n. -
22 Chronology
15,000-3,000 BCE Paleolithic cultures in western Portugal.400-200 BCE Greek and Carthaginian trade settlements on coast.202 BCE Roman armies invade ancient Lusitania.137 BCE Intensive Romanization of Lusitania begins.410 CE Germanic tribes — Suevi and Visigoths—begin conquest of Roman Lusitania and Galicia.714—16 Muslims begin conquest of Visigothic Lusitania.1034 Christian Reconquest frontier reaches Mondego River.1064 Christians conquer Coimbra.1139 Burgundian Count Afonso Henriques proclaims himself king of Portugal; birth of Portugal. Battle of Ourique: Afonso Henriques defeats Muslims.1147 With English Crusaders' help, Portuguese seize Lisbon from Muslims.1179 Papacy formally recognizes Portugal's independence (Pope Alexander III).1226 Campaign to reclaim Alentejo from Muslims begins.1249 Last Muslim city (Silves) falls to Portuguese Army.1381 Beginning of third war between Castile and Portugal.1383 Master of Aviz, João, proclaimed regent by Lisbon populace.1385 April: Master of Aviz, João I, proclaimed king of Portugal by Cortes of Coimbra. 14 August: Battle of Aljubarrota, Castilians defeated by royal forces, with assistance of English army.1394 Birth of "Prince Henry the Navigator," son of King João I.1415 Beginning of overseas expansion as Portugal captures Moroccan city of Ceuta.1419 Discovery of Madeira Islands.1425-28 Prince D. Pedro, older brother of Prince Henry, travels in Europe.1427 Discovery (or rediscovery?) of Azores Islands.1434 Prince Henry the Navigator's ships pass beyond Cape Bojador, West Africa.1437 Disaster at Tangier, Morocco, as Portuguese fail to capture city.1441 First African slaves from western Africa reach Portugal.1460 Death of Prince Henry. Portuguese reach what is now Senegal, West Africa.1470s Portuguese explore West African coast and reach what is now Ghana and Nigeria and begin colonizing islands of São Tomé and Príncipe.1479 Treaty of Alcáçovas between kings of Portugal and Spain.1482 Portuguese establish post at São Jorge da Mina, Gold Coast (now Ghana).1482-83 Portuguese navigator Diogo Cão reaches mouth of Congo River and Angola.1488 Navigator Bartolomeu Dias rounds Cape of Good Hope, South Africa, and finds route to Indian Ocean.1492-93 Columbus's first voyage to West Indies.1493 Columbus visits Azores and Portugal on return from first voyage; tells of discovery of New World. Treaty of Tordesillas signed between kings of Portugal and Spain: delimits spheres of conquest with line 370 leagues west of Cape Verde Islands (claimed by Portugal); Portugal's sphere to east of line includes, in effect, Brazil.King Manuel I and Royal Council decide to continue seeking all-water route around Africa to Asia.King Manuel I expels unconverted Jews from Portugal.1497-99 Epic voyage of Vasco da Gama from Portugal around Africa to west India, successful completion of sea route to Asia project; da Gama returns to Portugal with samples of Asian spices.1500 Bound for India, Navigator Pedro Álvares Cabral "discovers" coast of Brazil and claims it for Portugal.1506 Anti-Jewish riots in Lisbon.Battle of Diu, India; Portugal's command of Indian Ocean assured for some time with Francisco de Almeida's naval victory over Egyptian and Gujerati fleets.Afonso de Albuquerque conquers Goa, India; beginning of Portuguese hegemony in south Asia.Portuguese conquest of Malacca; commerce in Spice Islands.1519 Magellan begins circumnavigation voyage.1536 Inquisition begins in Portugal.1543 Portuguese merchants reach Japan.1557 Portuguese merchants granted Chinese territory of Macau for trading factory.1572 Luís de Camões publishes epic poem, Os Lusíadas.1578 Battle of Alcácer-Quivir; Moroccan forces defeat army of King Sebastião of Portugal; King Sebastião dies in battle. Portuguese succession crisis.1580 King Phillip II of Spain claims and conquers Portugal; Spanish rule of Portugal, 1580-1640.1607-24 Dutch conquer sections of Asia and Brazil formerly held by Portugal.1640 1 December: Portuguese revolution in Lisbon overthrows Spanish rule, restores independence. Beginning of Portugal's Braganza royal dynasty.1654 Following Dutch invasions and conquest of parts of Brazil and Angola, Dutch expelled by force.1661 Anglo-Portuguese Alliance treaty signed: England pledges to defend Portugal "as if it were England itself." Queen Catherine of Bra-ganza marries England's Charles II.1668 February: In Portuguese-Spanish peace treaty, Spain recognizes independence of Portugal, thus ending 28-year War of Restoration.1703 Methuen Treaties signed, key commercial trade agreement and defense treaty between England and Portugal.1750 Pombal becomes chief minister of King José I.1755 1 November: Massive Lisbon earthquake, tidal wave, and fire.1759 Expulsion of Jesuits from Portugal and colonies.1761 Slavery abolished in continental Portugal.1769 Abandonment of Mazagão, Morocco, last Portuguese outpost.1777 Pombal dismissed as chief minister by Queen Maria I, after death of José I.1791 Portugal and United States establish full diplomatic relations.1807 November: First Napoleonic invasion; French forces under Junot conquer Portugal. Royal family flees to colony of Brazil and remains there until 1821.1809 Second French invasion of Portugal under General Soult.1811 Third French invasion of Portugal under General Masséna.1813 Following British general Wellington's military victories, French forces evacuate Portugal.1817 Liberal, constitutional movements against absolutist monarchist rule break out in Brazil (Pernambuco) and Portugal (Lisbon, under General Gomes Freire); crushed by government. British marshal of Portugal's army, Beresford, rules Portugal.Liberal insurrection in army officer corps breaks out in Cadiz, Spain, and influences similar movement in Portugal's armed forces first in Oporto.King João VI returns from Rio de Janeiro, Brazil, and early draft of constitution; era of constitutional monarchy begins.1822 7 September: João VI's son Pedro proclaims independence ofBrazil from Portugal and is named emperor. 23 September: Constitution of 1822 ratified.Portugal recognizes sovereign independence of Brazil.King João VI dies; power struggle for throne ensues between his sons, brothers Pedro and Miguel; Pedro, emperor of Brazil, abdicates Portuguese throne in favor of his daughter, D. Maria II, too young to assume crown. By agreement, Miguel, uncle of D. Maria, is to accept constitution and rule in her stead.1828 Miguel takes throne and abolishes constitution. Sections of Portugal rebel against Miguelite rule.1831 Emperor Pedro abdicates throne of Brazil and returns to Portugal to expel King Miguel from Portuguese throne.1832-34 Civil war between absolutist King Miguel and constitutionalist Pedro, who abandons throne of Brazil to restore his young daughter Maria to throne of Portugal; Miguel's armed forces defeated by those of Pedro. Miguel leaves for exile and constitution (1826 Charter) is restored.1834-53 Constitutional monarchy consolidated under rule of Queen Maria II, who dies in 1853.1851-71 Regeneration period of economic development and political stability; public works projects sponsored by Minister Fontes Pereira de Melo.1871-90 Rotativism period of alternating party governments; achieves political stability and less military intervention in politics and government. Expansion of colonial territory in tropical Africa.January: Following territorial dispute in central Africa, Britain delivers "Ultimatum" to Portugal demanding withdrawal of Portugal's forces from what is now Malawi and Zimbabwe. Portugal's government, humiliated in accepting demand under threat of a diplomatic break, falls. Beginning of governmental and political instability; monarchist decline and republicanism's rise.Anglo-Portuguese treaties signed relating to delimitation of frontiers in colonial Africa.1899 Treaty of Windsor; renewal of Anglo-Portuguese defense and friendship alliance.1903 Triumphal visit of King Edward VII to Portugal.1906 Politician João Franco supported by King Carlos I in dictatorship to restore order and reform.1908 1 February: Murder in Lisbon of King Carlos I and his heir apparent, Prince Dom Luís, by Portuguese anarchists. Eighteen-year-old King Manuel II assumes throne.1910 3-5 October: Following republican-led military insurrection in armed forces, monarchy falls and first Portuguese republic is proclaimed. Beginning of unstable, economically troubled, parliamentary republic form of government.May: Violent insurrection in Lisbon overturns government of General Pimenta de Castro; nearly a thousand casualties from several days of armed combat in capital.March: Following Portugal's honoring ally Britain's request to confiscate German shipping in Portuguese harbors, Germany declares war on Portugal; Portugal enters World War I on Allied side.Portugal organizes and dispatches Portuguese Expeditionary Corps to fight on the Western Front. 9 April: Portuguese forces mauled by German offensive in Battle of Lys. Food rationing and riots in Lisbon. Portuguese military operations in Mozambique against German expedition's invasion from German East Africa. 5 December: Authoritarian, presidentialist government under Major Sidónio Pais takes power in Lisbon, following a successful military coup.1918 11 November: Armistice brings cessation of hostilities on Western Front in World War I. Portuguese expeditionary forces stationed in Angola, Mozambique, and Flanders begin return trip to Portugal. 14 December: President Sidónio Pais assassinated. Chaotic period of ephemeral civil war ensues.1919-21 Excessively unstable political period, including January1919 abortive effort of Portuguese monarchists to restore Braganza dynasty to power. Republican forces prevail, but level of public violence, economic distress, and deprivation remains high.1921 October: Political violence attains peak with murder of former prime minister and other prominent political figures in Lisbon. Sectors of armed forces and Guarda Nacional Republicana are mutinous. Year of financial and corruption scandals, including Portuguese bank note (fraud) case; military court acquits guilty military insurrectionists, and one military judge declares "the country is sick."28 May: Republic overthrown by military coup or pronunciamento and conspiracy among officer corps. Parliament's doors locked and parliament closed for nearly nine years to January 1935. End of parliamentary republic, Western Europe's most unstable political system in this century, beginning of the Portuguese dictatorship, after 1930 known as the Estado Novo. Officer corps assumes reins of government, initiates military censorship of the press, and suppresses opposition.February: Military dictatorship under General Óscar Carmona crushes failed republican armed insurrection in Oporto and Lisbon.April: Military dictatorship names Professor Antônio de Oliveira Salazar minister of finance, with dictatorial powers over budget, to stabilize finances and rebuild economy. Insurrectionism among military elements continues into 1931.1930 Dr. Salazar named minister for colonies and announces balanced budgets. Salazar consolidates support by various means, including creation of official regime "movement," the National Union. Salazar engineers Colonial Act to ensure Lisbon's control of bankrupt African colonies by means of new fiscal controls and centralization of authority. July: Military dictatorship names Salazar prime minister for first time, and cabinet composition undergoes civilianization; academic colleagues and protégés plan conservative reform and rejuvenation of society, polity, and economy. Regime comes to be called the Estado Novo (New State). New State's constitution ratified by new parliament, the National Assembly; Portugal described in document as "unitary, corporative Republic" and governance influenced by Salazar's stern personality and doctrines such as integralism, Catholicism, and fiscal conservatism.1936 Violent instability and ensuing civil war in neighboring Spain, soon internationalized by fascist and communist intervention, shake Estado Novo regime. Pseudofascist period of regime features creation of imitation Fascist institutions to defend regime from leftist threats; Portugal institutes "Portuguese Youth" and "Portuguese Legion."1939 3 September: Prime Minister Salazar declares Portugal's neutrality in World War II. October: Anglo-Portuguese agreement grants naval and air base facilities to Britain and later to United States for Battle of the Atlantic and Normandy invasion support. Third Reich protests breach of Portugal's neutrality.6 June: On day of Allies' Normandy invasion, Portugal suspends mining and export of wolfram ore to both sides in war.8 May: Popular celebrations of Allied victory and Fascist defeat in Lisbon and Oporto coincide with Victory in Europe Day. Following managed elections for Estado Novo's National Assembly in November, regime police, renamed PIDE, with increased powers, represses opposition.1947 Abortive military coup in central Portugal easily crushed by regime. Independence of India and initiation of Indian protests against Portuguese colonial rule in Goa and other enclaves.1949 Portugal becomes founding member of NATO.1951 Portugal alters constitution and renames overseas colonies "Overseas Provinces." Portugal and United States sign military base agreements for use of air and naval facilities in Azores Islands and military aid to Lisbon. President Carmona dies in office, succeeded by General Craveiro Lopes (1951-58). July: Indians occupy enclave of Portuguese India (dependency of Damão) by means of passive resistance movement. August: Indian passive resistance movement in Portuguese India repelled by Portuguese forces with loss of life. December: With U.S. backing, Portugal admitted as member of United Nations (along with Spain). Air force general Humberto Delgado, in opposition, challenges Estado Novo's hand-picked successor to Craveiro Lopes, Admiral Américo Tomás. Delgado rallies coalition of democratic, liberal, and communist opposition but loses rigged election and later flees to exile in Brazil. Portugal joins European Free Trade Association (EFTA).January and February: Estado Novo rocked by armed African insurrection in northern Angola, crushed by armed forces. Hijacking of Portuguese ocean liner by ally of Delgado, Captain Henrique Galvão. April: Salazar defeats attempted military coup and reshuffles cabinet with group of younger figures who seek to reform colonial rule and strengthen the regime's image abroad. 18 December: Indian army rapidly defeats Portugal's defense force in Goa, Damão, and Diu and incorporates Portugal's Indian possessions into Indian Union. January: Abortive military coup in Beja, Portugal.1965 February: General Delgado and his Brazilian secretary murdered and secretly buried near Spanish frontier by political police, PIDE.1968 August and September: Prime Minister Salazar, aged 79, suffers crippling stoke. President Tomás names former cabinet officer Marcello Caetano as Salazar's successor. Caetano institutes modest reforms in Portugal and overseas.1971 Caetano government ratifies amended constitution that allows slight devolution and autonomy to overseas provinces in Africa and Asia. Right-wing loyalists oppose reforms in Portugal. 25 April: Military coup engineered by Armed Forces Movement overthrows Estado Novo and establishes provisional government emphasizing democratization, development, and decolonization. Limited resistance by loyalists. President Tomás and Premier Caetano flown to exile first in Madeira and then in Brazil. General Spínola appointed president. September: Revolution moves to left, as President Spínola, thwarted in his program, resigns.March: Military coup by conservative forces fails, and leftist response includes nationalization of major portion of economy. Polarization between forces and parties of left and right. 25 November: Military coup by moderate military elements thwarts leftist forces. Constituent Assembly prepares constitution. Revolution moves from left to center and then right.March: Constitution ratified by Assembly of the Republic. 25 April: Second general legislative election gives largest share of seats to Socialist Party (PS). Former oppositionist lawyer, Mário Soares, elected deputy and named prime minister.1977-85 Political pendulum of democratic Portugal moves from center-left to center-right, as Social Democratic Party (PSD) increases hold on assembly and take office under Prime Minister Cavaco Silva. July1985 elections give edge to PSD who advocate strong free-enterprise measures and revision of leftist-generated 1976 Constitution, amended modestly in 1982.1986 January: Portugal joins European Economic Community (EEC).1987 July: General, legislative elections for assembly give more than 50 percent to PSD led by Prime Minister Cavaco Silva. For first time, since 1974, Portugal has a working majority government.1989 June: Following revisions of 1976 Constitution, reprivatization of economy begins, under PS government.January: Presidential elections, Mário Soares reelected for second term. July: General, legislative elections for assembly result in new PSD victory and majority government.January-July: Portugal holds presidency of the Council of the European Economic Community (EEC). December: Tariff barriers fall as fully integrated Common Market established in the EEC.November: Treaty of Maastricht comes into force. The EEC officially becomes the European Union (EU). Portugal is signatory with 11 other member-nations.October: General, legislative elections for assembly result in PS victory and naming of Prime Minister Guterres. PS replace PSD as leading political party. November: Excavations for Lisbon bank uncover ancient Phoenician, Roman, and Christian ruins.January: General, presidential elections; socialist Jorge Sampaio defeats PSD's Cavaco Silva and assumes presidency from Dr. Mário Soares. July: Community of Portuguese Languages Countries (CPLP) cofounded by Portugal and Brazil.May-September: Expo '98 held in Lisbon. Opening of Vasco da Gama Bridge across Tagus River, Europe's longest (17 kilometers/ 11 miles). June: National referendum on abortion law change defeated after low voter turnout. November: National referendum on regionaliza-tion and devolution of power defeated after another low voter turnout.October: General, legislative elections: PS victory over PSD lacks clear majority in parliament. Following East Timor referendum, which votes for independence and withdrawal of Indonesia, outburst of popular outrage in streets, media, and communications of Portugal approves armed intervention and administration of United Nations (and withdrawal of Indonesia) in East Timor. Portugal and Indonesia restore diplomatic relations. December: A Special Territory since 1975, Colony of Macau transferred to sovereignty of People's Republic of China.January-June: Portugal holds presidency of the Council of the EU; end of Discoveries Historical Commemoration Cycle (1988-2000).United Nations forces continue to occupy and administer former colony of East Timor, with Portugal's approval.January: General, presidential elections; PS president Sampaio reelected for second term. City of Oporto, "European City of Culture" for the year, hosts arts festival. December: Municipal elections: PSD defeats PS; socialist prime minister Guterres resigns; President Sampaio calls March parliamentary elections.1 January: Portugal enters single European Currency system. Euro currency adopted and ceases use of former national currency, the escudo. March: Parliamentary elections; PSD defeats PS and José Durão Barroso becomes prime minister. Military modernization law passed. Portugal holds chairmanship of Organization for Security and Co-operation in Europe (OSCE).May: Municipal law passed permitting municipalities to reorganize in new ways.June: Prime Minister Durão Barroso, invited to succeed Romano Prodi as president of EU Commission, resigns. Pedro Santana Lopes becomes prime minister. European Parliament elections held. Conscription for national service in army and navy ended. Mass grave uncovered at Academy of Sciences Museum, Lisbon, revealing remains of several thousand victims of Lisbon earthquake, 1755.February: Parliamentary elections; PS defeats PSD, socialists win first absolute majority in parliament since 1975. José Sócrates becomes prime minister.January: Presidential elections; PSD candidate Aníbal Cavaco Silva elected and assumes presidency from Jorge Sampaio. Portugal's national soccer team ranked 7th out of 205 countries by international soccer association. European Union's Bologna Process in educational reform initiated in Portugal.July-December: Portugal holds presidency of the Council of the European Union. For reasons of economy, Portugal announces closure of many consulates, especially in France and the eastern US. Government begins official inspections of private institutions of higher education, following scandals.2008 January: Prime Minister Sócrates announces location of new Lisbon area airport as Alcochete, on south bank of Tagus River, site of air force shooting range. February: Portuguese Army begins to receive new modern battle tanks (Leopard 2 A6). March: Mass protest of 85,000 public school (primary and secondary levels) teachers in Lisbon schools dispute recent educational policies of minister of education and prime minister. -
23 formation
утворення, заснування; формування; укладання (документа, угоди тощо)formation of an armed band for the purpose of assault — = formation of an armed gang for the purpose of assault, formation of an armed gang for the purpose of attack, formation of an armed band for the purpose of attack організація озброєної банди з метою нападу
formation of an armed gang for the purpose of assault — = formation of an armed band for the purpose of assault
formation of an armed gang for the purpose of attack — = formation of an armed band for the purpose of assault
formation of an armed band for the purpose of attack — = formation of an armed band for the purpose of assault
- formation documentformation of legislative coalitions on bills and amendments — формування коаліцій в законодавчому органі з метою прийняття законів та поправок
- formation of a company
- formation of a contract
- formation of a law
- formation of a separate state
- formation of a shell company
- formation of a state
- formation of a trust
- formation of international law
- formation of political parties -
24 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.———————————————————————————————————————— -
25 spirit
1. noun2) (mental attitude) Geisteshaltung, diein the right/wrong spirit — mit der richtigen/falschen Einstellung
take something in the spirit in which it is meant — etwas so auffassen, wie es gemeint ist
enter into the spirit of something — innerlich bei einer Sache [beteiligt] sein od. dabei sein
3) (courage) Mut, der4) (vital principle, soul, inner qualities) Geist, derbe with somebody in spirit — in Gedanken od. im Geist[e] bei jemandem sein
the spirit of the age or times — der Zeitgeist
7)high spirits — gehobene Stimmung; gute Laune
2. transitive verbin poor or low spirits — niedergedrückt
spirit away, spirit off — verschwinden lassen
* * *['spirit]1) (a principle or emotion which makes someone act: The spirit of kindness seems to be lacking in the world nowadays.) der Geist2) (a person's mind, will, personality etc thought of as distinct from the body, or as remaining alive eg as a ghost when the body dies: Our great leader may be dead, but his spirit still lives on; ( also adjective) the spirit world; Evil spirits have taken possession of him.) der Geist3) (liveliness; courage: He acted with spirit.) der Elan•- academic.ru/69592/spirited">spirited- spiritedly
- spirits
- spiritual
- spiritually
- spirit level* * *spir·it[ˈspɪrɪt]I. nhis \spirit will be with us always sein Geist wird uns immer begleitento be with sb in \spirit im Geiste bei jdm seinevil \spirit böser Geist3. (the Holy Spirit)▪ the S\spirit der Heilige Geistthat's the \spirit das ist die richtige Einstellungwe acted in a \spirit of co-operation wir handelten im Geiste der Zusammenarbeitthe \spirit of the age der Zeitgeistthe \spirit of brotherhood/confidence/forgiveness der Geist der Brüderlichkeit/des Vertrauens/der Vergebungthe \spirit of Christmas die weihnachtliche Stimmungfighting \spirit Kampfgeist mparty \spirit Partystimmung fteam \spirit Teamgeist mtry to get into the \spirit of things! versuch dich in die Sachen hineinzuversetzen!5. (mood)her \spirits rose as she read the letter sie bekam neuen Mut, als sie den Brief laskeep your \spirits up lass den Mut nicht sinkento be in high/low \spirits in gehobener/gedrückter Stimmung seinto be out of \spirits schlecht gelaunt seinto dash sb's \spirits auf jds Stimmung drückento lift sb's \spirits jds Stimmung hebenbrave/generous \spirit mutige/gute Seelethe moving \spirit of sth die treibende Kraft einer S. gento have a broken \spirit seelisch gebrochen seinto be troubled in \spirit etw auf der Seele lasten habento be young in \spirit geistig jung geblieben seinto perform/sing with \spirit mit Inbrunst spielen/singenwith \spirit voller Enthusiasmus; horse feurigyou did not take my comment in the \spirit in which it was meant du hast meine Bemerkung nicht so aufgenommen, wie sie gemeint warthe \spirit of the law der Geist [o Sinn] des Gesetzes▪ \spirits pl Spirituosen pl\spirits of turpentine Terpentinöl nt\spirit of ammonia Ammoniumhydroxid nt, Salmiakgeist m\spirit of melissa Melissengeist m13.▶ the \spirit is willing but the flesh is weak ( saying) der Geist ist willig, aber das Fleisch ist schwach provIII. vt▪ to \spirit sb/sth away [or off] jdn/etw verschwinden lassen [o wegzaubern]* * *['spIrɪt]1. n1) (= soul) Geist mthe spirit is willing (but the flesh is weak) — der Geist ist willig(, aber das Fleisch ist schwach)
2) (= supernatural being, ghost) Geist mto break sb's spirit —
5) (= mental attitude of country, group of people, doctrine, reform etc) Geist m; (= mood) Stimmung fa spirit of optimism/rebellion — eine optimistische/rebellische Stimmung
to do sth in a spirit of optimism/humility — etw voll Optimismus/voller Demut tun
in a spirit of forgiveness/revenge — aus einer vergebenden/rachsüchtigen Stimmung heraus
he has the right spirit — er hat die richtige Einstellung
to enter into the spirit of sth —
that's the spirit! (inf) — so ists recht! (inf)
6) no pl (= intention) Geist mthe spirit of the law — der Geist or Sinn des Gesetzes
to take sth in the right/wrong spirit — etw richtig/falsch auffassen
to take sth in the spirit in which it was intended —
to be in good/low spirits — guter/schlechter Laune sein
her spirits fell — ihr sank der Mut
8) pl (= alcohol) Branntwein m, Spirituosen pl, geistige Getränke pl2. vtto spirit sb/sth away or off — jdn/etw verschwinden lassen or wegzaubern
to spirit sb out of a room etc — jdn aus einem Zimmer etc wegzaubern
* * *spirit [ˈspırıt]A s1. allg Geist m:the spirit is willing but the flesh is weak der Geist ist willig, aber das Fleisch ist schwach2. Geist m, Lebenshauch m3. Geist m:a) Seele f (eines Toten)b) Gespenst n4. Spirit (göttlicher) Geist5. Geist m, (innere) Vorstellung:in (the) spirit im Geiste (nicht wirklich)the world of the spirit die geistige Welt7. Geist m:a) Gesinnung f, (Gemein- etc) Sinn m:spirit of the party Parteigeistc) Sinn m:8. meist pl Gemütsverfassung f, Stimmung f:a) Hochstimmung,b) Ausgelassenheit f;in high (low) spirits in gehobener (gedrückter) Stimmung;keep up one’s spirits sich bei Laune halten;9. fig Feuer n, Schwung m, Elan m, Mut m, pl auch Lebensgeister pl:full of spirits voll Feuer, voller Schwung;10. (Mann m von) Geist m, Kopf m11. fig Seele f, treibende Kraft (eines Unternehmens etc)13. CHEMa) Spiritus m:spirit varnish Spirituslack mb) Destillat n, Geist m, Spiritus m:14. pl Spirituosen pl, stark alkoholische Getränke pl15. auch pl CHEM US Alkohol mB v/t* * *1. noun1) in pl. (distilled liquor) Spirituosen Pl.2) (mental attitude) Geisteshaltung, diein the right/wrong spirit — mit der richtigen/falschen Einstellung
take something in the spirit in which it is meant — etwas so auffassen, wie es gemeint ist
enter into the spirit of something — innerlich bei einer Sache [beteiligt] sein od. dabei sein
3) (courage) Mut, der4) (vital principle, soul, inner qualities) Geist, derin spirit — innerlich; im Geiste
be with somebody in spirit — in Gedanken od. im Geist[e] bei jemandem sein
the spirit of the age or times — der Zeitgeist
7)high spirits — gehobene Stimmung; gute Laune
2. transitive verbin poor or low spirits — niedergedrückt
spirit away, spirit off — verschwinden lassen
* * *n.Elan nur sing. m.Geist -er m.Gespenst -er n.Seele -n f.Spiritus m.Sprit nur sing. m. -
26 national
ˈnæʃənl
1. прил.
1) народный, национальный, относящийся к какой-л. нации national feelings ≈ национальные чувства national self-determination ≈ национальное самоопределение national minority ≈ национальное меньшинство national convention ≈ амер. национальный партийный съезд
2) государственный national anthem ≈ государственный гимн national park амер. ≈ заповедник;
национальный парк national team спорт ≈ сборная страны, национальная сборная Syn: state, public
2. сущ.;
часто мн.
1) соотечественник Syn: compatriot, fellow countryman
2) подданный, гражданин( какого-л. государства) a Sri Lankan-born British national ≈ британский подданный, родившийся в Шри-Ланке enemy nationals ≈ подданные враждебного государства
3) ам. спортивные соревнования в масштабе всей страны гражданин, подданный (какого-л. государства) - French *s французские граждане - Belgian *s бельгийские подданные - enemy *s граждане враждебного государства - fellow *s, one's own *s сограждане, соотечественники (американизм) национал (в отличие от полноправного гражданина) - natives of territories are *s but not citizens of the USA уроженцы территорий являются националами, но не гражданами США( американизм) (спортивное) турнир, состязание в масштабе всей страны национальный, государственный;
народный, всенародный - * anthem государственный гимн - * spirit /genius/ дух народа - * theatre государственный театр - * economy народное хозяйство - * income (экономика) национальный доход - * debt (экономика) государственный долг - * forest государственный лес;
лесной заповедник - * elections всеобщие выборы - * calamity народное бедствие - * papers центральные газеты - * roads государственные дороги, автострады - * bank государственный банк;
(американизм) национальный банк (частный коммерческий банк) - * price level( экономика) уровень внутренних цен по стране - * law (юридическое) внутригосударственное /национальное/ право - * treatment( юридическое) национальный режим - * government центральное /национальное/ правительство (в отличие от властей штата, провинции) ;
коалиционное правительство - * committee( американизм) национальный комитет (центральный комитет партии) - * chairman( американизм) председатель национального комитета (партии) - * convention( американизм) национальный (партийный) съезд - * salute( военное) (морское) салют государственному флагу;
салют наций - * figure человек, которого знает вся страна;
видный деятель - * command национальные войска, войска государства;
войска государства, входящего в военный союз;
национальное командование - * emergency чрезвычайное положение в стране - * markings государственные опознавательные /отличительные/ знаки (самолета и т. п.) - * defence оборона страны, национальная оборона - * defence forces вооруженные силы( государства) - * defence information сведения, составляющие государственную военную тайну - * security национальная /государственная/ безопасность;
оборона государства, национальная оборона - * serviceman призванный по закону о воинской повинности (в Великобритании) - N. Association for the Advancement of Colored People Национальная ассоциация содействия прогрессу цветного населения (в США) (американизм) федеральный, относящийся к ведению ценрального правительства (а не к ведению властей отдельного штата) национальный, относящийся к нации, национальности;
относящийся к какому-л. народу - * minority национальное меньшинство - * self-determination национальное самоопределение, самоопределение народов - * feelings национальные чувства - * origin(s) национальное происхождение - * liberation movement национально-освободительное движение( редкое) националистический - to be * быть националистом (N.) (американизм) (историческое) союзный, северный (во время гражданской войны 1861- 65 г.г.) - N. troops армии Севера - N. and Confederate writers писатели Союза /Севера/ и Конфедерации /Юга/ > N. game (американизм) бейсбол national (часто pl) подданный (или гражданин) (какого-л.) государства;
enemy nationals подданные враждебного государства foreign ~ иностранный подданный national (часто pl) подданный (или гражданин) (какого-л.) государства;
enemy nationals подданные враждебного государства ~ государственный;
national anthem государственный гимн;
national bank государственный банк;
national park амер. заповедник;
национальный парк ~ государственный ~ гражданин, подданный ~ гражданин ~ гражданин представляемого государства ~ национальный, народный;
national assembly национальное собрание ~ национальный, государственный ~ национальный ~ отечество ~ подданный ~ (часто pl) соотечественник, согражданин ~ федеральный ~ федеральный (США) ~ economy народное хозяйство;
national minority национальное меньшинство;
national convention амер. национальный партийный съезд ~ enterprise государственное предприятие;
national forces вооруженные силы страны;
National Service воинская или трудовая повинность ~ enterprise государственное предприятие;
national forces вооруженные силы страны;
National Service воинская или трудовая повинность ~ government амер. центральное правительство;
national team спорт. сборная страны, национальная сборная ~ государственный;
national anthem государственный гимн;
national bank государственный банк;
national park амер. заповедник;
национальный парк park: national ~ национальный парк ~ enterprise государственное предприятие;
national forces вооруженные силы страны;
National Service воинская или трудовая повинность service: ~ служба (область работы и т. п.) ;
Civil Service государственная (гражданская) служба;
National Service воинская или трудовая повинность (в Англии) national ~ воинская служба ~ government амер. центральное правительство;
national team спорт. сборная страны, национальная сборнаяБольшой англо-русский и русско-английский словарь > national
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27 Private
1. adjective1) (outside State system) privat; Privat[unterricht, -schule, -industrie, -klinik, -patient, -station usw.]a doctor working in private medicine — ein Arzt, der Privatpatienten hat
2) (belonging to individual, not public, not business) persönlich [Dinge]; nichtöffentlich [Versammlung, Sitzung]; privat [Telefongespräch, Schriftverkehr]; Privat[eigentum, -wagen, -flugzeug, -strand, -parkplatz, -leben, -konto]‘private’ — (on door) "Privat"; (in public building) "kein Zutritt"; (on private land) ‘Betreten verboten’
for [one's own] private use — für den persönlichen Gebrauch
3) (personal, affecting individual) persönlich [Meinung, Interesse, Überzeugung, Rache]; privat [Vereinbarung, Zweck]4) (not for public disclosure) geheim [Verhandlung, Geschäft, Tränen]; still [Gebet, Nachdenken, Grübeln]; persönlich [Gründe]; (confidential) vertraulich5) (secluded) still [Ort]; (undisturbed) ungestört2. nounprivate citizen or individual — Privatperson, die
1) (Brit. Mil.) einfacher Soldat2)in private — privat; in kleinem Kreis [feiern]; (confidentially) ganz im Vertrauen
* * *1. adjective1) (of, for, or belonging to, one person or group, not to the general public: The headmaster lives in a private apartment in the school; in my private (=personal) opinion; This information is to be kept strictly private; You shouldn't listen to private conversations.) privat2) (having no public or official position or rank: It is your duty as a private citizen to report this matter to the police.) Privat-...2. noun(in the army, an ordinary soldier, not an officer.) gewöhnlicher Soldat- academic.ru/58044/privacy">privacy- privately
- private enterprise
- private means
- in private* * *pri·vate[ˈpraɪvɪt, AM -vət]I. adj\private initiative/life Privatinitiative f/-leben nt\private joke Insiderwitz m famto speak in some \private language in seiner eigenen Sprache redensb's \private opinion jds persönliche Meinung\private papers persönliche Papiere\private beach/club/collection Privatstrand m/-klub m/-sammlung f\private function Privatveranstaltung f, private Feier\private funeral Beerdigung f in aller Stille\private land Privatgrund m\private wedding ceremony Hochzeitsfeier f im engsten Familienkreis3. (confidential) vertraulichto keep sth \private etw für sich akk behalten4. (not social) zurückhaltend, introvertiert\private business Privatwirtschaft f\private financing Privatfinanzierung f\private funds private Gelder\private hospital Privatklinik f7. (not as official)as a \private person als PrivatpersonII. n▪ \privates pl Geschlechtsteile pl* * *['praIvɪt]1. adj1) privat; (= personal) letter, reasons persönlich, privat; (= confidential) matter, affair vertraulich; conversation, meeting, interview privat, vertraulich; (= secluded) place abgelegen; dining room separat; (= not public) funeral, wedding im engsten Kreis; hearing, sitting nicht öffentlich, nichtöffentlichit's just a private joke between us —
no private jokes! — lass uns auch mitlachen!
he acted in a private capacity — er handelte als Privatperson
2)private law — Privatrecht nt
private limited company — ≈ Aktiengesellschaft f (die nicht an der Börse notiert ist)
private pupil — Privatschüler(in) m(f)
private tutor — Privatlehrer(in) m(f)
2. nprivate first class (US) — Obergefreite(r) mf
2) pl (= genitals) Geschlechtsteile pl3)in private — privat; (Jur) unter Ausschluss der Öffentlichkeit
* * ** * *1. adjective1) (outside State system) privat; Privat[unterricht, -schule, -industrie, -klinik, -patient, -station usw.]a doctor working in private medicine — ein Arzt, der Privatpatienten hat
2) (belonging to individual, not public, not business) persönlich [Dinge]; nichtöffentlich [Versammlung, Sitzung]; privat [Telefongespräch, Schriftverkehr]; Privat[eigentum, -wagen, -flugzeug, -strand, -parkplatz, -leben, -konto]‘private’ — (on door) "Privat"; (in public building) "kein Zutritt"; (on private land) ‘Betreten verboten’
for [one's own] private use — für den persönlichen Gebrauch
3) (personal, affecting individual) persönlich [Meinung, Interesse, Überzeugung, Rache]; privat [Vereinbarung, Zweck]4) (not for public disclosure) geheim [Verhandlung, Geschäft, Tränen]; still [Gebet, Nachdenken, Grübeln]; persönlich [Gründe]; (confidential) vertraulich5) (secluded) still [Ort]; (undisturbed) ungestört2. nounprivate citizen or individual — Privatperson, die
1) (Brit. Mil.) einfacher Soldat2)in private — privat; in kleinem Kreis [feiern]; (confidentially) ganz im Vertrauen
* * *(military) n.nicht öffentlich adj.persönlich adj.privat adj. -
28 private
private ['praɪvɪt](a) (not for the public) privé;∎ the funeral will be private les obsèques auront lieu dans la plus stricte intimité;∎ they want a private wedding ils veulent se marier dans l'intimité(b) (not state-run) privé;∎ they operate a private pension scheme ils ont leur propre caisse de retraite;∎ the private sector le secteur privé(c) (personal) privé, personnel;∎ for private reasons pour des raisons personnelles;∎ don't interfere in my private affairs or business ne vous mêlez pas de mes affaires personnelles;∎ private agreement accord m à l'amiable;∎ I thought we had a private agreement about it je croyais que nous avions réglé ce problème entre nous;∎ for your private information à titre confidentiel;∎ it's my private opinion c'est mon opinion personnelle;∎ it's a private joke c'est une blague entre nous/eux/ etc;∎ she lives in her own private fantasy world elle vit dans un monde imaginaire bien à elle;∎ she keeps her private thoughts to herself elle garde pour elle ses opinions personnelles(d) (confidential) privé, confidentiel, personnel;∎ a private conversation une conversation privée ou à caractère privé;∎ we had a private meeting nous nous sommes vus en privé;∎ I have some private information about him j'ai des renseignements confidentiels à son sujet ou le concernant;∎ keep it private gardez-le pour vous;∎ can I tell him? - no, it's private je peux le lui dire? - non, c'est personnel;∎ private and confidential secret et confidentiel;∎ private (on envelope) personnel∎ she has private lessons in French elle prend des cours particuliers de français;∎ this is a private house c'est une maison particulière ou qui appartient à des particuliers;∎ in my private capacity à titre personnel;∎ for your private use pour votre usage personnel;∎ this is his own private room c'est sa pièce à lui(f) (quiet, intimate) intime, privé;∎ a private place un endroit tranquille;∎ he's a very private person c'est quelqu'un de très discret;∎ do you have a private room where we can talk? avez-vous une pièce où l'on puisse parler tranquillement?∎ a private citizen or individual un (simple) citoyen, un particulier2 nounMilitary (simple) soldat m, soldat m de deuxième classe;∎ it belongs to Private Hopkins ça appartient au soldat Hopkins;∎ the privates and the NCOs la troupe et les gradés;∎ Private Murdoch! soldat Murdoch!(confidentially) en privé, en confidence; (in private life) en privé, dans la vie privée; (with close family) dans l'intimité; (with friends, not in public) dans le privé;∎ to sit in private (assembly) se réunir en séance privée ou à huis clos;∎ Law to hear a case in private juger une affaire à huis clos;∎ to speak to sb in private parler à qn en privé;∎ in private she admitted she was worried en privé, elle a admis qu'elle était inquiète; (to herself) dans son for intérieur elle a admis qu'elle était inquiète►► private address adresse f personnelle, domicile m;Law private agreement acte m sous seing privé;Telecommunications private automatic exchange central m automatique privé;private bank banque f privée;private bar = salon dans un pub;private car voiture f particulière;private citizen simple particulier m;private company entreprise f ou société f privée;private dance bal m sur invitation;private detective détective m privé;private education enseignement m privé;private enterprise entreprise f privée; (principle) libre entreprise f;Press Private Eye = bimensuel satirique britannique fondé en 1960, dont le ton irrévérencieux rappelle celui du 'Canard enchaîné' en France;familiar private eye (private detective) privé m;private finance initiative partenariat m public-privé;private fishing pêche f gardée;private health insurance assurance f maladie privée;Law private hearing audience f à huis clos;private hotel ≃ pension f de famille;private income rentes fpl;∎ to live on or off a private income vivre de ses rentes;private industry privé m;private investigator détective m privé;Finance private investment investissement m ou placement m privé;Finance private investor investisseur(euse) m,f privé(e);private land terrain m privé;private life vie f privée;∎ in (his) private life dans sa vie privée, en privé;∎ she has no private life elle n'a pas de vie privée;Finance private limited company société f à responsabilité limitée;Telecommunications private line ligne f privée;private means rentes fpl, fortune f personnelle;∎ a man of private means un rentier;Parliament private member = simple député m;Parliament private member's bill = proposition de loi faite par un simple député;private ownership propriété f privée;private patient = patient d'un médecin dont les consultations ne sont pas prises en charge par les services de santé;Finance private pension retraite f complémentaire;Theatre private performance représentation f privée;Medicine private practice médecine f privée or non conventionnée;∎ she's in private practice elle a un cabinet (médical) privé;private property propriété f privée;∎ private property, keep out! (sign) propriété privée, défense d'entrer;private pupil élève mf (à qui l'on donne des cours particuliers);∎ he has a lot of private pupils il donne beaucoup de cours particuliers;private road voie f privée;private room (in hospital) chambre f particulière;private sale vente f à l'amiable;private school école f privée;private secretary secrétaire mf particulier(ère); British Politics = haut fonctionnaire dont le rôle est d'assister un ministre;Cinema private showing projection f privée;private soldier simple soldat m, (soldat m de) deuxième classe m;private teacher précepteur(trice) m,f;Art private view vernissage m;Law private wrong atteinte f aux droits d'un individu -
29 Article 43
1. Everyone shall have the right to education.2. Guarantees shall be provided for general access to and free pre-school, secondary and high vocational education in state or municipal educational establishments and at enterprises. 3. Everyone shall have the right to receive on a competitive basis a free higher education in a state or municipal educational establishment and at an enterprise. 4. The basic general education shall be free of charge. Parents or persons in law parents shall enable their children to receive a basic general education. 5. The Russian Federation shall establish federal state educational standards and support various forms of education and self-education. __________ <На русском языке см. [ref dict="The Constitution of Russia (Russian)"]Статья 43[/ref]> <На немецком языке см. [ref dict="The Constitution of Russia (German)"]Artikel 43[/ref]> <На французском языке см. [ref dict="The Constitution of Russia (French)"]Article 43[/ref]>The Constitution of Russia. English-Russian dictionary > Article 43
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30 tax
tæks
1. сущ.
1) (государственный) налог;
пошлина, сбор to levy a tax on ≈ облагать( кого-л., что-л.) налогом direct taxes ≈ прямые налоги admissions tax ≈ налог на зрелищные предприятия classified tax ≈ дифференцированный налог (система с разной ставкой налогообложения в зависимости от вида собственности) delinquent tax ≈ налоги, не выплаченные в срок earmarked tax ≈ адресный налог (сборы от него должны быть использованы на определенные цели) franchise tax ≈ франшизный налог (налог штата на зарегистрированную в нем корпорацию за право заниматься франшизным бизнесом) heavy tax ≈ большой налог income tax ≈ подоходный налог indirect taxes ≈ косвенные налоги individual income tax ≈ личный подоходный налог nuisance tax ≈ небольшой налог (выплачивается по частям) payroll tax ≈ налог на заработную плату pollution tax ≈ 'налог на загрязнение' (налагаемый на компанию, если ее производственная деятельность загрязняет окружающую среду) sales tax ≈ налог с оборота school tax ≈ школьный налог (налог, которым облагаются жители округа;
собранные средства идут на содержание школ) sin tax ≈ налог на табак, алкогольные напитки, азартные игры и т. п. single tax ≈ единый земельный налог state income tax ≈ подоходный налог штата windfall profit tax ≈ налог на сверхприбыль tax avoidance ≈ уменьшение в результате перерасчета суммы налога tax exile ≈ эмиграция из-за налогов, бегство от налогов
2) бремя, гнет, груз, испытание, напряжение Syn: burden, load
2. гл.
1) а) облагать налогом;
подвергать налоговому обложению б) юр. таксировать, определять размер убытков, штрафа, судебных издержек Syn: assess, impose, levy
2) чрезмерно напрягать, утомлять;
подвергать испытанию (память, свои силы и т. п.) she taxes my patience ≈ она испытывает мое терпение
3) делать выговор, отчитывать( кого-л.) ;
обвинять, осуждать( with) to tax smb. with ingratitude ≈ упрекать кого-л. в неблагодарности. to tax smb. with trickery ≈ обвинить кого-л. в мошенничестве.
4) амер.;
разг. спрашивать или назначать цену;
устанавливать или брать плату What will you tax me? ≈ Сколько это будет (мне) стоить? Syn: charge налог, сбор;
пошлина - national *es государственные налоги - local *es местные сборы - direct *es прямые налоги - income * подоходный налог - single * единый земельный налог - inheritance * налог на наследство - profits * налоги на прибыли - corporation * налог на корпорацию - purchase * торговая пошлина - inspector of *es налоговый или финансовый инспектор - collector of *es = tax-collector - free of * сборщик налогов - after * после удержания налога;
за вычетом налога, "чистый" - * assessment налогообложение - * revenue поступление в казну от налогов - * benefit выигрыш на налогах - * incentives налоговые льготы (для поощрения, капиталовложений) - * rates величина налога - * rates on the unemployed налоги на безработных - * сuts сокращение налогов - to lower * rates уменьшить налоги - to impose a * on smb., smth. облагать кого-л., что-л. налогом - to collect *es взимать налоги;
собирать пошлину - to pay *es платить налоги - to pay a hundred dollars in *es заплатить налог в сумме ста долларов издержки - court *es судебные издержки бремя, испытание;
чрезмерное требование - this is a * on her strenght это подрывает ее силы - this was a * on his patience ему пришлось запастись терпением - this was a * on my time это отняло у меня уйму времени (американизм) (разговорное) размер счета (американизм) членские взносы( в обществе, профсоюзе и т. п.) облагать налогом;
подвергать обложению (налогом) - to * incomes брать налог с доходов, подвергать доходы налогообложению - to be heavily *ed нести тяжелое налоговое бремя (юридическое) таксировать, определять или устанавливать размер (штрафа, издержек, убытков) - to * the costs of an action определять размер судебных издержек испытывать, подвергать испытанию - to * smb.'s patience испытывать чье-л. терпение - to * one's powers to the utmost требовать максимального напряжения сил - it *es one's memory надо напрячь память делать выговор, выговаривать( кому-л. за что-л.) ;
упрекать - to * smb. with rudeness упрекать кого-л. в грубости обвинять, осуждать - to * smb. with trickery обвинить кого-л. в мошенничестве - to * smb. with a failure возложить на кого-л. ответственность за провал( американизм) (разговорное) назначать или спрашивать цену;
брать плату - what will you * me? сколько вы с меня возьмете? (американизм) взимать членские взносы (в обществе, профсоюзе) accrued ~ накопившаяся задолженность по выплате налогов achieve a ~ saving добиваться экономии за счет уменьшения налоговых платежей ad valorem ~ налог на стоимость additional income ~ дополнительный подоходный налог additional ~ дополнительный налог additional value for ~ purposes добавленная стоимость для налогообложения advance corporation ~ (ACT) авансовый налог с корпорации advance ~ предварительное определение судебных издержек after ~ после удержания налога airport ~ налог с пассажиров, отбывающих за границу из данного аэропорта allowance against ~ налоговая льгота alternative minimum ~ (AMT) минимальный альтернативный налог amusement ~ налог на развлечения (на билеты в кино, театры и т.п.) amusement ~ налог на развлечения attract income ~ взимать подоходный налог basic rate income ~ базисная ставка подоходного налога basic rate of ~ базисная налоговая ставка beverage ~ налог на продажу напитков business ~ налог на предпринимателя business ~ налог на предприятие business ~ налог на торгово-промышленное предприятие calculated income ~ вычисленный подоходный налог capital gains ~ налог на доход от прироста капитала capital gains ~ налог на доходы от прироста капитала capital gains ~ налог на увеличение рыночной стоимости капитала capital gains ~ on shares налог на доход от прироста капитала от акций capital ~ налог на капитал capital transfer ~ налог на перевод капитала capital yields ~ налог на доход от капитала car ~ налог на автомобиль carbon dioxide ~ налог на выбросы в атмосферу диоксида углерода charge ~ облагать налогом charter ~ чартерный налог church ~ церковный налог city ~ муниципальный налог climate improvement ~ налог на выбросы в атмосферу диоксида углерода commercial earnings ~ налог на доходы от торговли commercial enterprise subject to value-added ~ торговое предприятие, облагаемое налогом на добавленную стоимость community ~ местный налог company ~ налог на доходы компании company ~ налог с доходов компании consumption ~ налог на потребление consumption ~ налог потребления contingent ~ скрытый налог corporate income ~ налог с доходов корпорации corporate income ~ подоходный налог корпорации corporate profits ~ налог на прибыли корпорации corporate ~ налог с доходов компаний или корпораций corporate ~ налог с доходов корпорации corporation ~ налог на корпорацию county ~ муниципальный налог coupon ~ купонный налог current ~ on wealth действующий налог на имущество death ~ налог на наследство deduct ~ удерживать налоги deferred income ~ налог на доход будущего периода deferred ~ отсроченный налог delinquent ~ неуплаченный налог development ~ налог на строительство direct ~ прямой налог ~ (государственный) налог;
пошлина;
сбор;
direct (indirect) taxes прямые (косвенные) налоги dividend ~ налог на дивиденды due ~ причитающийся налог emergency ~ чрезвычайный налог entrance ~ вступительный налог equalization ~ уравнительный налог equalizing ~ равномерное распределение налогов estate ~ налог на наследство estate ~ налог на передачу имущества по наследству excise ~ акциз excise ~ акцизный налог excise ~ акцизный сбор expenditure ~ налог на расходы extraordinary ~ особый налог federal ~ федеральный налог final ~ окончательный размер налога flat-rate ~ налог, взимаемый по единой ставке flat-rate ~ пропорциональный налог for ~ purposes в целях налогообложения for ~ reasons по причинам налогообложения franchise ~ налог на монопольные права и привилегии full-year ~ сумма налогов за год general consumption ~ налог на все виды потребления gift ~ налог на дарение gift ~ налог на дарения (США) graduated income ~ прогрессивный подоходный налог graduated ~ прогрессивный налог head ~ налог. подушный налог heavy ~ большой, обременительный налог;
nuisance tax амер. небольшой налог, выплачиваемый по частям hidden ~ налог. скрытый налог hydrocarbon ~ налог. налог за выбросы углеводородов в окружающую среду I cannot ~ my memory не могу вспомнить;
to tax (smb.'s) patience испытывать (чье-л.) терпение impose a ~ облагать налогом income ~ подоходный налог individual income ~ персональный подоходный налог industrial ~ промышленный налог inheritance ~ налог на наследство initial car ~ регистрационный налог на автомобиль inland revenue ~ государственный налог input ~ налог на производственные затраты input value-added ~ налог на добавленную стоимость insurance ~ налог на страхование interest equalization ~ уравнительный налог на доход от процентов internal revenue ~ налог на внутренние доходы investment income ~ подоходный налог на капиталовложения investment ~ налог на капиталовложения ~ напряжение, бремя, испытание;
it is a great tax on my time это требует от меня слишком много времени land ~ земельный налог land ~ налог на земельную собственность land transfer ~ налог на перевод за границу платежей за землю land value ~ налог на стоимость земельных участков levy a ~ облагать налогом single ~ единый земельный налог;
to levy a tax (on smb., smth.) облагать (кого-л., что-л.) налогом local income ~ местный подоходный налог local income ~ муниципальный подоходный налог local property ~ местный налог на недвижимое имущество local property ~ местный поимущественный налог local ~ местный налог local ~ муниципальный налог lump sum ~ аккордный налог lump sum ~ налог на совокупную сумму доходов motor vehicle ~ налог на автомобиль multistage ~ многоступенчатый налог municipal ~ муниципальный налог national income ~ государственный подоходный налог national ~ государственный налог national ~ федеральный налог negative income ~ отрицательный подоходный налог (лица с доходом ниже установленного уровня и имеющие семью освобождаются от налога и пучают финансовую помощь от налоговой системы) negative income ~ отрицательный подоходный налог net wealth ~ налог на имущество, исключая долги net worth ~ налог на собственность nonpersonal ~ налог на недвижимое имущество nonrecurring ~ единовременный налог nonrefundable purchase ~ невозмещаемый налог на покупки heavy ~ большой, обременительный налог;
nuisance tax амер. небольшой налог, выплачиваемый по частям output ~ налог на объем производства overall ~ effect эффект полного налогообложения overpaid ~ переплаченный налог pay-as-you-earn ~ налог, взимаемый по мере поступления доходов pay-as-you-earn ~ (PAYE ~) подоходный налог, автоматически вычитаемый из заработной платы payroll ~ налог на заработную плату penalty ~ пеня personal income ~ личный подоходный налог personal property ~ личный поимущественный налог personal property ~ налог на личное имущество personal ~ личный подоходный налог personal ~ налог на движимое имущество personal ~ подушный налог petrol ~ налог на нефть petroleum revenue ~ (PRT) налог на доход от продажи нефти poll ~ подушный налог price excluding ~ цена без учета налога profits ~ налог на прибыли progressive ~ прогрессивный налог property transfer ~ налог на передачу правового титула proportional ~ пропорциональный налог provisional ~ временная налоговая ставка raw materials ~ налог на сырье real estate ~ налог на недвижимость registration ~ сбор за регистрацию regressive ~ регрессивный налог relief from ~ освобождение от уплаты налога relief from ~ скидка с налога remit ~ освобождать от уплаты налога residual ~ остаточный налог retail sales ~ налог с розничного оборота retained ~ удержанный налог sales ~ налог на доходы от продаж sales ~ налог на продажи sales ~ налог с оборота sales ~ торговый сбор seamen's income ~ подоходный налог с моряков seamen's ~ налогообложение моряков single ~ единый земельный налог;
to levy a tax (on smb., smth.) облагать (кого-л., что-л.) налогом single ~ единый налог specific ~ индивидуально определенный налог specific ~ специальный налог state ~ государственный налог substantive ~ law материальное налоговое законодательство succession ~ налог на наследуемую недвижимость supplementary ~ дополнительный налог surplus ~ чрезмерный налог tax взимать членские взносы ~ делать выговор, отчитывать (кого-л.) ;
обвинять, осуждать (with) ~ назначать цену ~ (государственный) налог;
пошлина;
сбор;
direct (indirect) taxes прямые (косвенные) налоги ~ налог ~ напряжение, бремя, испытание;
it is a great tax on my time это требует от меня слишком много времени ~ облагать налогом;
таксировать ~ облагать налогом ~ облагать пошлиной ~ обложение ~ юр. определять размер убытков (штрафа и т. п.) ;
определять размер судебных издержек ~ пошлина ~ размер счета ~ сбор ~ амер. разг. спрашивать, назначать цену;
what will you tax me? сколько это будет (мне) стоить? ~ таксировать, определять размер (о судебных издержках) ~ членские взносы ~ чрезмерно напрягать, подвергать испытанию;
утомлять;
the work taxes my powers эта работа слишком тяжела для меня ~ in arrears просрочка уплаты налога ~ on capital налог на капитал ~ on capital accretion налог на прирост стоимости капитала ~ on corporate net wealth налог на нетто-активы корпорации ~ on distributions налог на оптовую торговлю ~ on energy налог на электроэнергию ~ on funds налог на капитал ~ on income подоходный налог ~ on income from capital налог на доход с капитала ~ on industry налог на промышленное производство ~ on land value increment налог на прирост стоимости земли ~ on personal net wealth налог на личные нетто-активы ~ on real rate of return налог на реальную ставку прибыли ~ on the conveyance of property налог на передачу права собственности ~ on the transfer of property налог на передачу права собственности ~ on unearned income налог на непроизводственный доход ~ on unearned income налог на нетрудовой доход ~ on unearned income налог на рентный доход ~ on value added налог на добавленную стоимость ~ on wealth налог на имущество ~ on yield of pension scheme assets налог на доход от капитала, вложенного в фонд пенсионного обеспечения I cannot ~ my memory не могу вспомнить;
to tax (smb.'s) patience испытывать (чье-л.) терпение trade ~ налог на торговую деятельность trade ~ торговый налог transfer ~ налог на передачу собственности turnover excluding ~ налог с учетом оборота turnover including ~ налог без учета оборота turnover ~ налог с оборота undistributed profit ~ налог на нераспределенную прибыль unearned income ~ налог на рентный доход value added ~ налог на добавленную стоимость vehicle ~ налог на автотранспортные средства wage bill ~ налог на фонд заработной платы wage ~ налог на заработную плату wealth ~ налог на имущество ~ амер. разг. спрашивать, назначать цену;
what will you tax me? сколько это будет (мне) стоить? windfall profits ~ налог на непредвиденную прибыль withholding ~ налог на процентный доход и дивиденды, выплачиваемые нерезидентам withholding ~ налог путем вычетов withholding ~ налог с суммы дивидендов, распределяемых среди держателей акций withholding ~ подоходный налог, взимаемый путем регулярных вычетов из заработной платы ~ чрезмерно напрягать, подвергать испытанию;
утомлять;
the work taxes my powers эта работа слишком тяжела для меня -
31 администрация
1) General subject: admin, administration, authority, front office (корпорации), management, reception2) Medicine: (медучреждений) Health Administrator3) Colloquial: front office (корпорации и т.п.)4) Military: (военная) administration, government5) Engineering: branch of administration6) British English: receptionist7) Law: administration of an office, administrative authority, office (для направления EN→RU, в таких выражениях, как office of the county clerk, office of the secretary of state и т. п.)8) Economy: administrative authorities10) Mining: general staff (рудника), general staff11) Politics: (президента США) executive office (of the US President)12) Business: administrative personnel, authorities, the administration13) Management: the authorities14) EBRD: boardroom, management (компании)15) Automation: supervisory personnel, top management16) leg.N.P. administration (public law), management (as of an enterprise or factory)17) Security: mastermind -
32 деятельность
сущ.activity; activities; enterprise; workзаниматься преступной (недозволенной) деятельностью — to be involved in (conduct) criminal (illicit, unlawful) activity
пособничать (содействовать) подрывной деятельности против другого государства — to assist subversive activities against another state
лицо, занимающееся предпринимательской деятельностью — person engaged in entrepreneurial activity
- государственная деятельностьдеятельность, квалифицируемая как фелония — felonious activity (enterprise)
- законная деятельность - информационная деятельность
- коммерческая деятельность
- лицензионная деятельность
- научно-исследовательская деятельность
- незаконная деятельность
- нормотворческая деятельность
- общественная деятельность
- оперативно-розыскная деятельность
- организованная преступная деятельность
- педагогическая деятельность
- подрывная деятельность
- предпринимательская деятельность
- преступная деятельность
- провокационная деятельность
- профсоюзная деятельность
- творческая деятельность
- текущая законодательная деятельность
- трудовая деятельность
- умственная деятельность
- хозяйственная деятельность
- юридическая деятельность -
33 public
1. adjectivea public danger/service — eine Gefahr für die/ein Dienst an der Allgemeinheit
in the public eye — im Blickpunkt der Öffentlichkeit
2. noun, no pl.; constr. as sing. or pl.make something public — etwas publik (geh.) od. bekannt machen
the general public — die Allgemeinheit; die breite Öffentlichkeit
member of the public — Bürger, der/Bürgerin, die
be open to the public — für den Publikumsverkehr geöffnet sein
3)behave oneself in public — sich in der Öffentlichkeit benehmen
* * *(of, for, or concerning, the people (of a community or nation) in general: a public library; a public meeting; Public opinion turned against him; The public announcements are on the back page of the newspaper; This information should be made public and not kept secret any longer.) öffentlich- academic.ru/58855/publicly">publicly- publicity
- publicize
- publicise
- public holiday
- public house
- public relations
- public service announcement
- public spirit
- public-spirited
- public transport
- in public
- the public
- public opinion poll* * *pub·lic[ˈpʌblɪk]1. (of the people) opinion öffentlich\public approval allgemeine Zustimmungin the \public interest im Interesse der Öffentlichkeit2. (for the people) library öffentlich\public institution öffentliche Einrichtung3. (not private) öffentlich\public announcement/hearing öffentliche Bekanntmachung/Anhörungto go \public with sth etw öffentlich bekanntgeben [o bekanntmachen]to make sth \public etw öffentlich bekanntgeben; (esp in writing) etw veröffentlichen4. (state) öffentlich, staatlich\public building öffentliches Gebäude5. STOCKEXthe company is going \public das Unternehmen wird in eine Aktiengesellschaft umgewandelt\public offering öffentliches Zeichnungsangebot\public placing AM öffentliche PlatzierungII. n + sing/pl vb1. (the people)▪ the \public die Öffentlichkeit, die Allgemeinheita member of the \public jemand aus der Öffentlichkeitthe general \public die allgemeine Öffentlichkeitthe American/British/Canadian \public die amerikanische/britische/kanadische Öffentlichkeit2. (patrons) Anhängerschaft f; of newspapers Leser(innen) m(f); of TV Zuschauer(innen) m(f), Publikum ntin \public in der Öffentlichkeit, öffentlich* * *['pʌblɪk]1. adjsupport, pressure, subsidy öffentlich; official öffentlich, staatlichat public expense — aus öffentlichen Mitteln
public pressure — Druck m der Öffentlichkeit
it's rather public here — es ist nicht gerade privat hier
he is a public figure or person — er ist eine Persönlichkeit des öffentlichen Lebens
to make sth public — etw bekannt geben, etw publik machen; (officially) etw öffentlich bekannt machen
2. n sing or plÖffentlichkeit fin public — in der Öffentlichkeit; speak also, agree, admit öffentlich
our/their etc public — unser/ihr etc Publikum
the viewing public — das Fernsehpublikum, die Zuschauer pl
the reading/sporting public — die lesende/sportinteressierte Öffentlichkeit
the racing public — die Freunde pl des Rennsports
the great American/British public (iro) — die breite amerikanische/britische Öffentlichkeit
* * *public [ˈpʌblık]a) öffentlich (stattfindend)b) öffentlich, allgemein bekanntc) öffentlich (Einrichtung, Straße etc)d) Staats…, staatlich:it’s a bit too public here hier sind (mir) zu viele Leute;with mit); WIRTSCH sich in eine Aktiengesellschaft umwandeln;make public publik machen, bekannt machen;public-address system Lautsprecheranlage f;over the public-address system über Lautsprecher;public appearance Auftreten n in der Öffentlichkeit;make one’s first public appearance zum ersten Mal öffentlich auftreten;public corporation öffentlich-rechtliche Körperschaft;public enemy Staatsfeind(in);public enterprise staatliches Unternehmertum;be in the public eye im Blickpunkt der Öffentlichkeit stehen;at the public expense auf Kosten des Steuerzahlers;public figure Persönlichkeit f des öffentlichen Lebens;public finances Staatsfinanzen;public health öffentliches Gesundheitswesen;public health policy Gesundheitspolitik f;public health service US staatlicher Gesundheitsdienst;public holiday gesetzlicher Feiertag;public information Unterrichtung f der Öffentlichkeit;be in the public interest im öffentlichen Interesse liegen;public law öffentliches Recht;public lending right Anspruch m (eines Autors) auf eine Bibliotheksabgabe;public library öffentliche Bücherei, Volksbücherei f;public life das öffentliche Leben;against public policy sittenwidrig;public pressure (der) Druck der Öffentlichkeit;public purse Staatskasse f;public relations department Public-Relations-Abteilung f;public relations officer Öffentlichkeitsreferent(in);public sale öffentliche Versteigerung, Auktion f;public school Br Public School f (Privatschule der Sekundarstufe mit angeschlossenem Internat); US staatliche Schule;public sector WIRTSCH öffentlicher Sektor;public securities WIRTSCH Staatspapiere;public servant Angestellte(r) m/f(m) im öffentlichen Dienst;public-service corporation US öffentlicher Versorgungsbetrieb;public spirit Gemeinsinn m;be public-spirited Gemeinsinn haben;public transport öffentliches Verkehrswesen; öffentliche Verkehrsmittel pl;public utility öffentlicher Versorgungsbetrieb;B s1. in public in der Öffentlichkeit, öffentlich2. (auch als pl konstruiert)a) (die) Öffentlichkeit:appear before the public an die Öffentlichkeit treten;be open to (members of) the public der Öffentlichkeit zugänglich sein;b) Publikum n, (eines Autors auch) Leserschaft f:bring sb’s pictures to a large public jemandes Bilder einer breiten Öffentlichkeit bekannt machenpub. abk1. public öffentl.2. publication3. published4. publisher5. publishing* * *1. adjectivepublic assembly — Volksversammlung, die
a public danger/service — eine Gefahr für die/ein Dienst an der Allgemeinheit
2. noun, no pl.; constr. as sing. or pl.make something public — etwas publik (geh.) od. bekannt machen
the general public — die Allgemeinheit; die breite Öffentlichkeit
member of the public — Bürger, der/Bürgerin, die
3)in public — (publicly) öffentlich; (openly) offen
* * *adj.allgemein adj.allgemein bekannt adj.öffentlich adj. n.Publikum -s n.Öffentlichkeit f. -
34 Whitney, Eli
[br]b. 8 December 1765 Westborough, Massachusetts, USAd. 8 January 1825 New Haven, Connecticut, USA[br]American inventor of the cotton gin and manufacturer of firearms.[br]The son of a prosperous farmer, Eli Whitney as a teenager showed more interest in mechanics than school work. At the age of 15 he began an enterprise business manufacturing nails in his father's workshop, even having to hire help to fulfil his orders. He later determined to acquire a university education and, his father having declined to provide funds, he taught at local schools to obtain the means to attend Leicester Academy, Massachusetts, in preparation for his entry to Yale in 1789. He graduated in 1792 and then decided to study law. He accepted a position in Georgia as a tutor that would have given him time for study; this post did not materialize, but on his journey south he met General Nathanael Greene's widow and the manager of her plantations, Phineas Miller (1764–1803). A feature of agriculture in the southern states was that the land was unsuitable for long-staple cotton but could yield large crops of green-seed cotton. Green-seed cotton was difficult to separate from its seed, and when Whitney learned of the problem in 1793 he quickly devised a machine known as the cotton gin, which provided an effective solution. He formed a partnership with Miller to manufacture the gin and in 1794 obtained a patent. This invention made possible the extraordinary growth of the cotton industry in the United States, but the patent was widely infringed and it was not until 1807, after amendment of the patent laws, that Whitney was able to obtain a favourable decision in the courts and some financial return.In 1798 Whitney was in financial difficulties following the failure of the initial legal action against infringement of the cotton gin patent, but in that year he obtained a government contract to supply 10,000 muskets within two years with generous advance payments. He built a factory at New Haven, Connecticut, and proposed to use a new method of manufacture, perhaps the first application of the system of interchangeable parts. He failed to supply the firearms in the specified time, and in fact the first 500 guns were not delivered until 1801 and the full contract was not completed until 1809.In 1812 Whitney made application for a renewal of his cotton gin patent, but this was refused. In the same year, however, he obtained a second contract from the Government for 15,000 firearms and a similar one from New York State which ensured the success of his business.[br]Further ReadingJ.Mirsky and A.Nevins, 1952, The World of Eli Whitney, New York (a good biography). P.J.Federico, 1960, "Records of Eli Whitney's cotton gin patent", Technology and Culture 1: 168–76 (for details of the cotton gin patent).R.S.Woodbury, 1960, The legend of Eli Whitney and interchangeable parts', Technology and Culture 1:235–53 (challenges the traditional view of Eli Whitney as the sole originator of the "American" system of manufacture).See also Technology and Culture 14(1973):592–8; 18(1977):146–8; 19(1978):609–11.RTS -
35 free
free [fri:]libre ⇒ 1 (a)-(c), 1 (e) gratuit ⇒ 1 (d) franco ⇒ 1 (i) gratuitement ⇒ 2 (a) librement ⇒ 2 (b) libérer ⇒ 3 (a), 3 (c), 3 (d) dégager ⇒ 3 (b) déboucher ⇒ 3 (c)(a) (unconfined, unrestricted → person, animal, passage, way) libre;∎ as free as the air or a bird libre comme l'air;∎ the hostage managed to get free l'otage a réussi à se libérer;∎ to cut sb free délivrer qn en coupant ses liens;∎ to let sb go free relâcher qn, remettre qn en liberté;∎ you are free to leave vous êtes libre de partir;∎ you are free to refuse libre à vous de refuser;∎ they gave us free access to their files ils nous ont donné libre accès à leurs dossiers;∎ to make a free choice décider librement ou en toute liberté;∎ feel free to visit us any time ne vous gênez pas pour nous rendre visite quand vous voulez;∎ feel free to speak your mind n'hésitez pas à dire ce que vous pensez;∎ can I use the phone? - yes, feel free puis-je téléphoner? - mais certainement;∎ free seating (sign) places non numérotées(b) (unattached) libre, sans attaches;∎ with his free hand avec sa main libre;∎ grab the free end of the rope attrape le bout libre de la corde(c) (democratic) libre;∎ it's a free country! on est en démocratie!;∎ a free press une presse libre(d) (at no cost) gratuit;∎ free admission entrée f gratuite ou libre;∎ free demonstration démonstration f gracieuse;∎ figurative there's no such thing as a free lunch les gens sont tous intéressés(e) (not in use, unoccupied) libre;∎ is that seat free? est-ce que ce siège est libre?;∎ she doesn't have a free moment elle n'a pas un moment de libre;∎ are you free for lunch today? êtes-vous libre pour déjeuner aujourd'hui?;∎ could you let us know when you're free? pourriez-vous nous faire savoir quand vous êtes libre ou disponible?;∎ what do you do in your free time? que faites-vous pendant vos loisirs?;∎ she has very little free time elle a peu de temps libre∎ the jury was not entirely free of or from prejudice les jurés n'étaient pas entièrement sans préjugés ou parti pris;∎ to be free from care être sans souci;∎ to be free from pain ne pas souffrir;∎ I just want to be free of him! je veux être débarrassé de lui!;∎ they're trying to keep Antarctica free from pollution ils essaient de préserver l'Antarctique de la pollution∎ free and easy désinvolte, décontracté;∎ she has a very free and easy attitude to life elle prend la vie de façon très décontractée∎ free carrier franco transporteur;∎ free overside franco allège;∎ free in and out bord à bord;∎ free alongside ship, free at quay franco long du quai, franco long du bord;∎ free at frontier franco frontière;∎ free of all average franc de toute avarie;∎ free of general average franc d'avarie commune;∎ free of particular average franc d'avarie particulière;∎ free on board franco à bord;∎ Customs free of duty exempt de droits d'entrée;∎ free on rail franco wagon;∎ free of tax franc d'impôts;∎ free on truck franco camion;∎ free on wharf franco long du quai, franco long du bord∎ to be free with one's time être généreux de son temps;∎ to be free with one's money être prodigue de son argent;∎ he was very free with his advice il a été très prodigue en conseils;∎ she's very free with her criticism elle ne ménage pas ses critiques(k) (disrespectful) trop familier;∎ he's a bit free in his manners for my liking il est un peu trop sans gêne à mon goût∎ free nitrogen azote m à l'état libre2 adverb(a) (at no cost) gratuitement;∎ they will deliver free of charge ils livreront gratuitement;∎ children travel (for) free les enfants voyagent gratuitement;∎ it came free with the magazine c'était en prime pour l'achat du magazine(b) (without restraint) librement;∎ wolves roamed free through the forests les loups rôdaient librement à travers les forêts;∎ to make free with sth se servir de qch sans se gêner;∎ he made very free with his wife's money il ne se gênait pas pour dépenser l'argent de sa femme(a) (release → gen) libérer; (→ prisoner) libérer, relâcher; (→ tied-up animal) détacher; (→ caged animal) libérer; (→ slave, colony) affranchir;∎ to free sb's hands (untie) détacher les mains de qn;∎ giving up work has freed me to get on with my painting arrêter de travailler m'a permis de continuer à peindre(b) (disengage, disentangle) dégager;∎ it took two hours to free the driver from the wreckage il a fallu deux heures pour dégager le conducteur de sa voiture;∎ she tried to free herself from his grasp elle essaya de se libérer ou dégager de son étreinte;∎ figurative to free sb from an obligation libérer qn d'une obligation;∎ to free oneself from one's commitments se libérer ou se délier de ses engagements;∎ he cannot free himself of guilt il ne peut pas se débarrasser d'un sentiment de culpabilité►► free agent personne f libre ou indépendante; (sports player) joueur(euse) m,f indépendant(e);∎ I'm a free agent je ne dépends de personne;Psychology free association association f libre;Free Church Église f protestante d'Écosse;the Free Church of Scotland = secte protestante écossaise à tendance traditionnaliste;Sport free climbing escalade f libre;free competition libre concurrence f;School free composition composition f libre;free diver plongeur(euse) m,f autonome;free diving plongée f sous-marine autonome;Golf free drop free drop m, drop m sans pénalité;Economics free enterprise libre entreprise f;free fall chute f libre;free flight vol m ballistique;Stock Exchange free float actions fpl disponibles (au marché);History Free France la France libre;History the Free French les Français mpl libres;Commerce free gift cadeau m;free hand liberté f d'action;∎ to give sb a free hand to do sth donner carte blanche à qn pour faire qch;∎ they gave me a completely free hand ils m'ont donné toute liberté d'action;British free house = pub libre de ses approvisionnements (et non lié à une brasserie particulière);free indirect speech style m indirect libre;Stock Exchange free issue attribution f d'actions gratuites;Music free jazz free-jazz m inv;Sport free kick coup m franc;free love union f libre;Economics free market économie f de marché;Law free pardon grâce f;Customs free port port m franc;free press liberté f de la presse;Medicine free radical radical m libre;familiar Industry free rider = ouvrier non-syndiqué qui profite des avantages gagnés par les syndicats;Commerce free sample échantillon m gratuit;free skating figures fpl libres;free speech liberté f de parole ou d'expression;free spirit non-conformiste mf;History Free Stater partisan m de l'État libre d'Irlande;free thought libre pensée f;Sport free throw (in basketball) lancer m franc;Economics free trade libre-échange m;Economics free trade area zone f de libre-échange;Economics free trade policy politique f antiprotectionniste, politique f de libre-échange;Economics free trader libre-échangiste mf;Economics free trade zone zone f de libre-échange;Commerce free trial essai m gratuit;Commerce free trial period période f d'essai gratuit;free verse vers m libre;free vote vote m libre;free will libre arbitre m;∎ to do sth of one's own free will faire qch de son plein gré;Politics the Free World le monde libre(funds) dégager; (time, space) libérer;∎ this will free up sales people to do more actual selling cela donnera plus de temps au personnel de vente pour se consacrer à la vente même -
36 tax
[tæks]accrued tax накопившаяся задолженность по выплате налогов achieve a tax saving добиваться экономии за счет уменьшения налоговых платежей ad valorem tax налог на стоимость additional income tax дополнительный подоходный налог additional tax дополнительный налог additional value for tax purposes добавленная стоимость для налогообложения advance corporation tax (ACT) авансовый налог с корпорации advance tax предварительное определение судебных издержек after tax после удержания налога airport tax налог с пассажиров, отбывающих за границу из данного аэропорта allowance against tax налоговая льгота alternative minimum tax (AMT) минимальный альтернативный налог amusement tax налог на развлечения (на билеты в кино, театры и т.п.) amusement tax налог на развлечения attract income tax взимать подоходный налог basic rate income tax базисная ставка подоходного налога basic rate of tax базисная налоговая ставка beverage tax налог на продажу напитков business tax налог на предпринимателя business tax налог на предприятие business tax налог на торгово-промышленное предприятие calculated income tax вычисленный подоходный налог capital gains tax налог на доход от прироста капитала capital gains tax налог на доходы от прироста капитала capital gains tax налог на увеличение рыночной стоимости капитала capital gains tax on shares налог на доход от прироста капитала от акций capital tax налог на капитал capital transfer tax налог на перевод капитала capital yields tax налог на доход от капитала car tax налог на автомобиль carbon dioxide tax налог на выбросы в атмосферу диоксида углерода charge tax облагать налогом charter tax чартерный налог church tax церковный налог city tax муниципальный налог climate improvement tax налог на выбросы в атмосферу диоксида углерода commercial earnings tax налог на доходы от торговли commercial enterprise subject to value-added tax торговое предприятие, облагаемое налогом на добавленную стоимость community tax местный налог company tax налог на доходы компании company tax налог с доходов компании consumption tax налог на потребление consumption tax налог потребления contingent tax скрытый налог corporate income tax налог с доходов корпорации corporate income tax подоходный налог корпорации corporate profits tax налог на прибыли корпорации corporate tax налог с доходов компаний или корпораций corporate tax налог с доходов корпорации corporation tax налог на корпорацию county tax муниципальный налог coupon tax купонный налог current tax on wealth действующий налог на имущество death tax налог на наследство deduct tax удерживать налоги deferred income tax налог на доход будущего периода deferred tax отсроченный налог delinquent tax неуплаченный налог development tax налог на строительство direct tax прямой налог tax (государственный) налог; пошлина; сбор; direct (indirect) taxes прямые (косвенные) налоги dividend tax налог на дивиденды due tax причитающийся налог emergency tax чрезвычайный налог entrance tax вступительный налог equalization tax уравнительный налог equalizing tax равномерное распределение налогов estate tax налог на наследство estate tax налог на передачу имущества по наследству excise tax акциз excise tax акцизный налог excise tax акцизный сбор expenditure tax налог на расходы extraordinary tax особый налог federal tax федеральный налог final tax окончательный размер налога flat-rate tax налог, взимаемый по единой ставке flat-rate tax пропорциональный налог for tax purposes в целях налогообложения for tax reasons по причинам налогообложения franchise tax налог на монопольные права и привилегии full-year tax сумма налогов за год general consumption tax налог на все виды потребления gift tax налог на дарение gift tax налог на дарения (США) graduated income tax прогрессивный подоходный налог graduated tax прогрессивный налог head tax налог. подушный налог heavy tax большой, обременительный налог; nuisance tax амер. небольшой налог, выплачиваемый по частям hidden tax налог. скрытый налог hydrocarbon tax налог. налог за выбросы углеводородов в окружающую среду I cannot tax my memory не могу вспомнить; to tax (smb.'s) patience испытывать (чье-л.) терпение impose a tax облагать налогом income tax подоходный налог individual income tax персональный подоходный налог industrial tax промышленный налог inheritance tax налог на наследство initial car tax регистрационный налог на автомобиль inland revenue tax государственный налог input tax налог на производственные затраты input value-added tax налог на добавленную стоимость insurance tax налог на страхование interest equalization tax уравнительный налог на доход от процентов internal revenue tax налог на внутренние доходы investment income tax подоходный налог на капиталовложения investment tax налог на капиталовложения tax напряжение, бремя, испытание; it is a great tax on my time это требует от меня слишком много времени land tax земельный налог land tax налог на земельную собственность land transfer tax налог на перевод за границу платежей за землю land value tax налог на стоимость земельных участков levy a tax облагать налогом single tax единый земельный налог; to levy a tax (on smb., smth.) облагать (кого-л., что-л.) налогом local income tax местный подоходный налог local income tax муниципальный подоходный налог local property tax местный налог на недвижимое имущество local property tax местный поимущественный налог local tax местный налог local tax муниципальный налог lump sum tax аккордный налог lump sum tax налог на совокупную сумму доходов motor vehicle tax налог на автомобиль multistage tax многоступенчатый налог municipal tax муниципальный налог national income tax государственный подоходный налог national tax государственный налог national tax федеральный налог negative income tax отрицательный подоходный налог (лица с доходом ниже установленного уровня и имеющие семью освобождаются от налога и пучают финансовую помощь от налоговой системы) negative income tax отрицательный подоходный налог net wealth tax налог на имущество, исключая долги net worth tax налог на собственность nonpersonal tax налог на недвижимое имущество nonrecurring tax единовременный налог nonrefundable purchase tax невозмещаемый налог на покупки heavy tax большой, обременительный налог; nuisance tax амер. небольшой налог, выплачиваемый по частям output tax налог на объем производства overall tax effect эффект полного налогообложения overpaid tax переплаченный налог pay-as-you-earn tax налог, взимаемый по мере поступления доходов pay-as-you-earn tax (PAYE tax) подоходный налог, автоматически вычитаемый из заработной платы payroll tax налог на заработную плату penalty tax пеня personal income tax личный подоходный налог personal property tax личный поимущественный налог personal property tax налог на личное имущество personal tax личный подоходный налог personal tax налог на движимое имущество personal tax подушный налог petrol tax налог на нефть petroleum revenue tax (PRT) налог на доход от продажи нефти poll tax подушный налог price excluding tax цена без учета налога profits tax налог на прибыли progressive tax прогрессивный налог property transfer tax налог на передачу правового титула proportional tax пропорциональный налог provisional tax временная налоговая ставка raw materials tax налог на сырье real estate tax налог на недвижимость registration tax сбор за регистрацию regressive tax регрессивный налог relief from tax освобождение от уплаты налога relief from tax скидка с налога remit tax освобождать от уплаты налога residual tax остаточный налог retail sales tax налог с розничного оборота retained tax удержанный налог sales tax налог на доходы от продаж sales tax налог на продажи sales tax налог с оборота sales tax торговый сбор seamen's income tax подоходный налог с моряков seamen's tax налогообложение моряков single tax единый земельный налог; to levy a tax (on smb., smth.) облагать (кого-л., что-л.) налогом single tax единый налог specific tax индивидуально определенный налог specific tax специальный налог state tax государственный налог substantive tax law материальное налоговое законодательство succession tax налог на наследуемую недвижимость supplementary tax дополнительный налог surplus tax чрезмерный налог tax взимать членские взносы tax делать выговор, отчитывать (кого-л.); обвинять, осуждать (with) tax назначать цену tax (государственный) налог; пошлина; сбор; direct (indirect) taxes прямые (косвенные) налоги tax налог tax напряжение, бремя, испытание; it is a great tax on my time это требует от меня слишком много времени tax облагать налогом; таксировать tax облагать налогом tax облагать пошлиной tax обложение tax юр. определять размер убытков (штрафа и т. п.); определять размер судебных издержек tax пошлина tax размер счета tax сбор tax амер. разг. спрашивать, назначать цену; what will you tax me? сколько это будет (мне) стоить? tax таксировать, определять размер (о судебных издержках) tax членские взносы tax чрезмерно напрягать, подвергать испытанию; утомлять; the work taxes my powers эта работа слишком тяжела для меня tax in arrears просрочка уплаты налога tax on capital налог на капитал tax on capital accretion налог на прирост стоимости капитала tax on corporate net wealth налог на нетто-активы корпорации tax on distributions налог на оптовую торговлю tax on energy налог на электроэнергию tax on funds налог на капитал tax on income подоходный налог tax on income from capital налог на доход с капитала tax on industry налог на промышленное производство tax on land value increment налог на прирост стоимости земли tax on personal net wealth налог на личные нетто-активы tax on real rate of return налог на реальную ставку прибыли tax on the conveyance of property налог на передачу права собственности tax on the transfer of property налог на передачу права собственности tax on unearned income налог на непроизводственный доход tax on unearned income налог на нетрудовой доход tax on unearned income налог на рентный доход tax on value added налог на добавленную стоимость tax on wealth налог на имущество tax on yield of pension scheme assets налог на доход от капитала, вложенного в фонд пенсионного обеспечения I cannot tax my memory не могу вспомнить; to tax (smb.'s) patience испытывать (чье-л.) терпение trade tax налог на торговую деятельность trade tax торговый налог transfer tax налог на передачу собственности turnover excluding tax налог с учетом оборота turnover including tax налог без учета оборота turnover tax налог с оборота undistributed profit tax налог на нераспределенную прибыль unearned income tax налог на рентный доход value added tax налог на добавленную стоимость vehicle tax налог на автотранспортные средства wage bill tax налог на фонд заработной платы wage tax налог на заработную плату wealth tax налог на имущество tax амер. разг. спрашивать, назначать цену; what will you tax me? сколько это будет (мне) стоить? windfall profits tax налог на непредвиденную прибыль withholding tax налог на процентный доход и дивиденды, выплачиваемые нерезидентам withholding tax налог путем вычетов withholding tax налог с суммы дивидендов, распределяемых среди держателей акций withholding tax подоходный налог, взимаемый путем регулярных вычетов из заработной платы tax чрезмерно напрягать, подвергать испытанию; утомлять; the work taxes my powers эта работа слишком тяжела для меня -
37 debt
nдолг; задолженность; долговое обязательство
- accruing debt
- accumulated debt
- active debt
- amortized debt
- assignable debt
- bad debt
- bank debt
- bill debt
- blocked debt
- bond debt
- bonded debt
- book debt
- bottomry debt
- business debt
- budget debts
- clearing debt
- collateral debt
- commercial debt
- company debts
- consolidated debt
- contract debt
- corporation debts
- crown debt
- current debt
- current external national debt
- deferred debt
- discounted debt
- distressed debt
- doubtful debt
- dubious debt
- due debt
- effective debt
- equalization debt
- external debt
- extinguished debt
- fixed debt
- floating debt
- foreign debt
- former debt
- frozen debt
- funded debt
- government debt
- government floating debt
- gross debt
- gross national debt
- heavy debt
- huge debt
- hypothecary debt
- inherited debt
- interest-bearing debt
- internal debt
- irrecoverable debt
- joint debt
- joint and several debt
- judgement debt
- junior debt
- liquid debt
- liquidated debt
- living debt
- long-term debt
- matured debt
- maturing debt
- money debt
- mortgage debt
- national debt
- net debt
- net bonded debt
- nonperforming debt
- nonrecoverable debt
- nonrepayable debt
- old debt
- ordinary debt
- outstanding debt
- overlapping debt
- paid debt
- past debt
- past due debt
- permanent debt
- petty debt
- plain debt
- preferential debt
- preferred debt
- privileged debt
- productive debt
- provable debts
- public debt
- recoverable debt
- recourse debt
- redeemed debt
- repaid debt
- residual debt
- retired debt
- rescheduled debt
- restructured debt
- secured debt
- senior debt
- short-term debt
- speciality debt
- stale debt
- state debt
- statute-barred debt
- subordinated debt
- total debt
- uncollectible debt
- undischarged debt
- unfunded debt
- unified debt
- unpaid debt
- unrecoverable debt
- unredeemed debt
- unsecured debt
- unserviced debt
- written-off debt
- debt at law
- debts in arrears
- debts in foreign countries
- debts of a business enterprise
- debt of deferred maturity
- debt on a bill
- debts on loans
- debt on pawn
- debt under a contract
- debts due
- debt issued by a general government body
- debts owing and accruing
- debts owing by and debts owing to
- debts receivable
- debts repayable in annual installments
- debt secured by a document
- without debts
- accumulate debt
- acknowledge a debt
- acquit a debt
- acquit from a debt
- amortize a debt
- assume a debt
- attach a debt
- be encumbered with debts
- be in debt
- be involved in debts
- be out of debt
- call a debt
- cancel a debt
- clear a debt
- collect debts
- consolidate a debt
- contract debts
- convert debts into bills
- cover a debt
- deduct a debt
- defer a debt
- discharge a debt
- encumber with debts
- extinguish a debt
- forgive a debt
- get into debts
- get out of debts
- have debts
- incur debts
- liquidate a debt
- make over a debt
- meet a debt
- pay a debt
- pay back a debt
- pay off a debt
- pile up debts
- recover a debt
- redeem a debt
- reduce a debt
- reimburse a debt
- release from a debt
- remit a debt
- repay a debt
- repudiate a debt
- reschedule a debt
- restructure a debt
- retire a debt
- roll over the debt
- run into debts
- run up a debt
- service a debt
- settle a debt
- sink a debt
- slash a debt
- sue for a debt
- waive a debt
- wipe out a debt
- work out a debt
- write off a debt
- 1
- 2
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The Irish (in Countries Other Than Ireland) — The Irish (in countries other than Ireland) † Catholic Encyclopedia ► The Irish (in countries other than Ireland) I. IN THE UNITED STATES Who were the first Irish to land on the American continent and the time of their arrival are … Catholic encyclopedia
State ownership — State ownership, also called public ownership, government ownership or state property, are property interests that are vested in the state, rather than an individual or communities.[1] State ownership may refer to state ownership or control of… … Wikipedia
The Byzantine Empire — The Byzantine Empire † Catholic Encyclopedia ► The Byzantine Empire The ancient Roman Empire having been divided into two parts, an Eastern and a Western, the Eastern remained subject to successors of Constantine, whose capital was at … Catholic encyclopedia
The Church — The Church † Catholic Encyclopedia ► The Church The term church (Anglo Saxon, cirice, circe; Modern German, Kirche; Sw., Kyrka) is the name employed in the Teutonic languages to render the Greek ekklesia (ecclesia), the term by which… … Catholic encyclopedia
The Pennsylvania State University — The Dickinson School of Law Motto Making Life Better Established 1834 Type … Wikipedia