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  • 41 tax

    1. n
    налог, сбор; пошлина

    - accrued tax
    - accumulated-earnings tax
    - accumulated profits tax
    - ad valorem tax
    - advance tax
    - advance corporate tax
    - advertising tax
    - alcohol tax
    - alcoholic beverage tax
    - amusement tax
    - annual tax
    - assessed tax
    - average tax
    - back tax
    - bequest tax
    - beverage tax
    - bill tax
    - bills of exchange tax
    - budgeted taxes
    - building tax
    - business tax
    - capital tax
    - capital acquisition tax
    - capital gains tax
    - capital transactions tax
    - capital transfer tax
    - capital yield tax
    - capitation tax
    - car tax
    - cargo tax
    - cascade tax
    - chain-store tax
    - company income tax
    - compensating tax
    - complementary tax
    - concession tax
    - consumption tax
    - conveyance tax
    - corporate tax
    - corporate income tax
    - corporate profit tax
    - corporation tax
    - corporation income tax
    - court taxes
    - death tax
    - death and gift tax
    - defence tax
    - deferred taxes
    - deferred income taxes
    - degressive tax
    - delinquent tax
    - direct tax
    - discriminatory tax
    - dividend withholding tax
    - documentary stamp tax
    - domestic tax
    - donor's tax
    - double tax
    - earned income tax
    - employment tax
    - entertainment taxes
    - environmental tax
    - equalization tax
    - estate tax
    - excessive tax
    - excess profits tax
    - exchange tax
    - excise tax
    - export tax
    - federal tax
    - fixed assets tax
    - flat tax
    - flat rate tax
    - foreign exchange tax
    - foreign trade tax
    - foreign withholding tax
    - franchise tax
    - gambling tax
    - gasoline tax
    - general property tax
    - general sales tax
    - gift tax
    - graded tax
    - graduated tax
    - graduated income tax
    - graduated poll tax
    - green tax
    - gross income tax
    - gross profits tax
    - gross receipts tax
    - head tax
    - hidden tax
    - highway tax
    - immovable property tax
    - immovable property gains tax
    - immovable property transfer tax
    - import tax
    - import equalization tax
    - import turnover tax
    - imposed tax
    - income tax
    - income tax on corporations
    - income tax on individuals
    - income tax on shareholders
    - indirect tax
    - industrial and commercial profits tax
    - inheritance tax
    - insurance tax
    - land tax
    - land-value tax
    - legacy tax
    - legal entity tax
    - licence tax
    - liquor tax
    - local taxes
    - long-term capital gains tax
    - lump-sum tax
    - luxury tax
    - matured tax
    - maximum tax
    - minimum tax
    - mortgage tax
    - motor vehicle tax
    - multiple stages tax
    - multistage cumulative turnover tax
    - municipal taxes
    - national tax
    - negative income tax
    - net wealth tax
    - net worth tax
    - normal tax
    - nuisance tax
    - occupational tax
    - oil tax
    - one-time tax
    - oppressive taxes
    - outlay taxes
    - output tax
    - pay-as-you-earn tax
    - pay-as-you-go tax
    - payroll tax
    - penalty tax
    - per capita tax
    - personal property tax
    - poll tax
    - pollution tax
    - premium taxes
    - profits tax
    - progressive tax
    - prohibitive tax
    - property tax
    - proportional tax
    - provincial tax
    - provisional tax
    - public tax
    - purchase tax
    - pyramidal tax
    - real estate tax
    - real property tax
    - real property transfer tax
    - realty transfer tax
    - receipts tax
    - regressive tax
    - remittance tax
    - repressive tax
    - resource tax
    - retail sales tax
    - retained profits tax
    - revaluation tax
    - revenue tax
    - road taxes
    - sales tax
    - sales and turnover tax
    - schedular tax
    - securities tax
    - security tax
    - self-employment tax
    - separate tax
    - service tax
    - severance tax
    - short-term capital gains tax
    - sin tax
    - single tax
    - social security tax
    - specific tax
    - spendings tax
    - stamp tax
    - state tax
    - state excise taxes
    - stock exchange turnover tax
    - stockhoder's tax
    - stock transfer tax
    - sumptuary tax
    - supplementary tax
    - tonnage tax
    - trade tax
    - transaction tax
    - transfer tax
    - turnover tax
    - underlying tax
    - undistributed profit tax
    - unpaid tax
    - use tax
    - value-added tax
    - wage tax
    - wealth tax
    - wholesale sale tax
    - windfall profits tax
    - withholding tax
    - withholding tax on dividends
    - withholding tax on savings
    - tax at source
    - tax in kind
    - tax on cargo
    - tax on corporation
    - tax on dividends
    - tax on excess profits
    - tax on gross receipts
    - tax on gross revenue
    - tax on importation
    - tax on the income
    - tax on inheritance
    - tax on interest income
    - tax on international transactions
    - tax on land
    - tax on motor vehicles
    - tax on patents
    - tax on personal income
    - tax on profits
    - tax on purchase of a motor vehicle
    - tax on savings
    - tax on stock exchange dealings
    - tax on trade
    - tax chargeable on the income
    - tax due
    - taxes levied at a flat rate
    - tax payable
    - tax withheld
    - after taxes
    - before taxes
    - exempt from taxes
    - free of taxes
    - liable to tax
    - subject to tax
    - abate a tax
    - abolish a tax
    - apply taxes
    - assess a tax
    - be exempt from taxes
    - be liable to tax
    - calculate tax on profits
    - charge a tax
    - collect taxes
    - compute a tax
    - cut down taxes
    - decrease taxes
    - deduct taxes
    - deduct taxes at source
    - defer taxes
    - dodge taxes
    - evade taxes
    - exempt from taxes
    - impose a tax
    - increase taxes
    - kick against taxes
    - lay a tax
    - levy a tax
    - lower a tax
    - pay a tax
    - raise taxes
    - rebate a tax
    - recover a tax
    - reduce taxes
    - reform taxes
    - relieve from taxes
    - remit taxes to appropriate authorities
    - withhold taxes
    2. attr.

    - tax abatement
    - tax accruals
    - tax arrears
    - tax assessment form
    - tax audit
    - tax bracket
    - tax declaration
    - tax delinquency
    - tax divide
    - tax fraud
    - tax offence
    - tax rate
    - tax rebate
    - tax receipts
    - tax return
    - tax roll
    - tax status
    - tax treatment
    - tax yield
    3. v

    - tax at source
    - tax capital gains
    - tax capital gains realized on the disposal of immovable property
    - tax income

    English-russian dctionary of contemporary Economics > tax

  • 42 right

    1. n
    2) (the right) полит. правые

    to abolish / to abrogate a right — отменять право

    to abuse smb's rights — 1) нарушать / ущемлять чьи-л. права 2) злоупотреблять правами

    to achieve one's legitimate rights — добиваться осуществления своих законных прав

    to assert smb's rights — отстаивать / защищать чьи-л. права, выступать в защиту чьих-л. прав

    to challenge smb's right — оспаривать чье-л. право

    to champion smb's rights — отстаивать / защищать чьи-л. права, выступать в защиту чьих-л. прав

    to come out in support of smb's rights — отстаивать / защищать чьи-л. права, выступать в защиту чьих-л. прав

    to consolidate smb's rights — усиливать чьи-л. права

    to contest smb's right — оспаривать чье-л. право

    to curtail the rightsурезать кого-л. в правах, ограничивать чьи-л. права

    to deny smb's right — лишать кого-л. права, отказывать кому-л. в праве

    to deprive smb of right — лишать кого-л. права, отказывать кому-л. в праве

    to dispute smb's right — оспаривать чье-л. право

    to enjoy a right to smth / to do smth — обладать / пользоваться правом, иметь право на что-л. / делать что-л.

    to erode smb's rights — ущемлять чьи-л. права

    to exercise a right — использовать / осуществлять право, пользоваться правом

    to forfeit one's right — утрачивать / лишаться своего права

    to give / to grant smb a right — предоставлять кому-л. право

    to have a right to smth / to do smth — обладать / пользоваться правом, иметь право на что-л. / делать что-л.

    to implement a right — использовать / осуществлять право, пользоваться правом

    to infringe smb's rights — ущемлять чьи-л. права

    to maintain smb's rights — отстаивать / защищать чьи-л. права, выступать в защиту чьих-л. прав

    to push smb to the right — полит. жарг. приводить к чьему-л. сдвигу вправо

    to reaffirm one's right — подтверждать свое право

    to realize a right — использовать / осуществлять право; пользоваться правом

    to redeem one's rights — восстанавливать свои права

    to refuse smb right — лишать кого-л. права, отказывать кому-л. в праве

    to relinquish / to renounce a right — отказываться от права

    to remove smb's right — лишать кого-л. права, отказывать кому-л. в праве

    to reserve a right to do smth — оставлять / сохранять за собой право делать что-л.

    to restore one's rights — восстанавливать свои права

    to revive one's rights — восстанавливать свои права

    to revoke smb's rights — аннулировать чьи-л. права

    to stand up for smb's rights — отстаивать / защищать чьи-л. права, выступать в защиту чьих-л. прав

    to strengthen smb's rights — усиливать чьи-л. права

    to strip smb of a right — лишать кого-л. права, отказывать кому-л. в праве

    to suppress smb's right — подавлять чьи-л. права

    to vindicate smb's rights — отстаивать / защищать чьи-л. права, выступать в защиту чьих-л. прав

    to violate smb's rights — нарушать / ущемлять чьи-л. права

    - abortion right
    - abridgment of rights
    - abuse of rights
    - advocates of human rights
    - assault on smb's rights
    - basic rights
    - belligerent rights
    - campaigner for human rights
    - capitulations rights
    - center right
    - champion of human rights
    - civic rights
    - civil rights
    - commitment to human rights
    - confirmation right
    - constitutional right
    - contractual rights
    - country's record on human rights
    - cultural rights
    - curtailment of rights
    - declaration of rights
    - declaration on rights
    - defendant's right to silence
    - democratic rights
    - deprivation of rights
    - disregard for human rights
    - disregard of human rights
    - drift to the right in the government
    - drift to the right
    - economic rights
    - electoral right
    - entry rights to a country
    - equal rights
    - essential right
    - European Court of Human Rights
    - exclusive rights
    - explicit recognition of a country's right to exist
    - fishing right
    - flagrant violation of rights
    - flagrant violations of rights
    - frustration of rights
    - full right
    - fundamental rights
    - gay rights
    - guaranteed right
    - honorable right
    - human rights
    - hypocrisy over human rights
    - immutable right
    - implementation of rights
    - improved human rights
    - inalienable right
    - individual rights
    - infringement of smb's rights
    - infringements of smb's rights
    - inherent right
    - International Covenant on Civil and Political Rights
    - invasion of smb's rights
    - irrevocable right
    - lack of rights
    - lacking rights
    - land right
    - landing right
    - lawful right
    - legal right
    - legitimate right
    - minority rights
    - monopoly right
    - moral-political right
    - national rights
    - nation's right to self-determination
    - navigation right
    - negotiating right
    - oil exploration right
    - on the political right
    - overflying right
    - parental rights
    - people's basic rights
    - personal rights
    - political rights
    - port right
    - postures about human rights
    - preferential right
    - procedural rights
    - proprietary right
    - protection of rights
    - realization of rights
    - recognition of rights
    - religious right
    - respect for rights
    - respect of rights
    - restoration of rights to smb
    - restoration of smb's rights
    - right of abode
    - right of accession
    - right of appeal
    - right of assembly
    - right of association
    - right of asylum
    - right of authorship
    - right of conscience
    - right of defense
    - right of entry to a country
    - right of freedom of thought, conscience and religion
    - right of impeachment of the President
    - right of inheritance
    - right of innocent passage
    - right of learning
    - right of nations / peoples of self-determination
    - right of nations / peoples to self-determination
    - right of navigation
    - right of passage
    - right of peoples to determine their own destiny
    - right of peoples to order their own destinies
    - right of possession
    - right of property
    - right of publication
    - right of recourse
    - right of reply
    - right of secession
    - right of self-defense
    - right of settlement
    - right of sovereignty
    - right of the defendant to remain silence
    - right of veto
    - right of visit
    - right of workers to strike
    - right to assembly
    - right to associate in public organizations
    - right to choose one's own destiny
    - right to demonstrate
    - right to education
    - right to elect and be elected
    - right to emigrate
    - right to equality before the law
    - right to exist
    - right to fly a maritime flag
    - right to form and to join trade unions
    - right to free choice of employment
    - right to free education
    - right to free medical services
    - right to free speech
    - right to freedom of conscience
    - right to freedom of opinion and expression
    - right to freedom of peaceful assembly and association
    - right to freedom of religion
    - right to freedom of thought
    - right to health protection
    - right to housing
    - right to independence
    - right to inherit
    - right to juridical equality
    - right to keep and bear arms
    - right to know
    - right to labor
    - right to life, liberty and security of person
    - right to maintenance
    - right to marry and to found a family
    - right to material security in old age, sickness and disability
    - right to national autonomy
    - right to national independence and sovereignty
    - right to one's own convictions
    - right to own property
    - right to privacy
    - right to residence
    - right to rest and leisure
    - right to rest
    - right to run the country
    - right to sail
    - right to secede
    - right to security of person
    - right to self-rule
    - right to silence
    - right to sit the case before the court
    - right to social insurance
    - right to speedy trial
    - right to study in the native language
    - right to take part in government
    - right to take part in the management and administration of state and public affairs
    - right to territorial integrity
    - right to trial by jury
    - right to vote
    - right to work
    - rights don't come without responsibilities
    - rights of a man
    - rights of minorities
    - rights of national minorities
    - rights of small states
    - rights of the child
    - rights of trade unions
    - sacred right
    - SDR
    - social rights
    - socio-political rights
    - sole right
    - sovereign right
    - special drawing rights
    - swing to the right in the government
    - swing to the right
    - tensions on human rights
    - territorial rights
    - theoretical right to secede from a country
    - trade union rights
    - transit right
    - treaty rights
    - unconditional right
    - undisputed right
    - unequal rights
    - veto right
    - vital rights
    - voting right
    - waiver of a right
    - with a right to vote
    - without a right to vote
    2. a
    1) правый, правильный
    2) полит. ( часто Right) правый
    - far right

    Politics english-russian dictionary > right

  • 43 machinery

    1. организационный аппарат
    2. оборудование
    3. механизм
    4. машины и оборудование
    5. машины
    6. машинное оборудование

     

    машинное оборудование
    термин " машинное оборудование" означает:
    - сборочную единицу, состоящую из соединенных частей или компонентов, по крайней мере, одна из которых находится в движении, имеет соответствующие приводы, схему управления, цепь питания, и т.д., соединенные вместе с целью специального применения, в частности, для производства, обработки, перемещения или упаковки материала;
    - группу машин, которые для достижения той же цели организованы и управляется таким образом, что они функционируют как единое целое;
    - взаимозаменяемое оборудование, модифицирующее функции машины, которое отдельно поставляется на рынок и предназначено для установки на машине или на серии различных машин или на приводном устройстве самим оператором, при условии, что данное оборудование не является запасной частью или инструментом.
    [Директива 98/37/ЕЭС по машинному оборудованию]

    EN

    machinery
    ‘machinery’ means:
    — an assembly of linked parts or components, at least one of which moves, with the appropriate
    actuators, control and power circuits, etc., joined together for a specific application, in particular
    for the processing, treatment, moving or packaging of a material,
    — an assembly of machines which, in order to achieve the same end, are arranged and controlled so that they function as an integral whole,
    — interchangeable equipment modifying the function of a machine, which is placed on the market for the purpose of being assembled with a machine or a series of different machines or with a tractor by the operator himself in so far as this equipment is not a spare part or a tool
    [DIRECTIVE 98/37/EC OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL]

    Параллельные тексты EN-RU

    3. The following are excluded from the scope of this Directive:

    3. Из области применения данной Директивы исключаются:

    — machinery whose only power source is directly applied manual effort, unless it is a machine used for lifting or lowering loads,

    - машинное оборудование, для которых источником энергии является исключительно непосредственное применение ручной силы, за исключением механизмов для подъема и опускания грузов;

    — machinery for medical use used in direct contact with patients,

    - медицинские приборы;

    — special equipment for use in fairgrounds and/or amusement parks,

    - специальное оборудование для использования в аттракционах и/или парках для развлечений;

    — steam boilers, tanks and pressure vessels,

    - паровые котлы, резервуары и сосуды под давлением;

    — machinery specially designed or put into service for nuclear purposes which, in the event of failure, may result in an emission of radioactivity,

    - машинное оборудование, специально сконструированное или используемое в атомной отрасли, которые в случае аварии могут привести к выделению радиоактивных веществ;

    — radioactive sources forming part of a machine,

    - радиоактивные источники, составляющие часть машин;

    — firearms,

    - стрелковое оружие;

    — storage tanks and pipelines for petrol, diesel fuel, inflammable liquids and dangerous substances,

    - емкости для хранения или трубопроводы для бензина, дизельного топлива, огнеопасных жидкостей и опасных веществ;

    — means of transport, i.e. vehicles and their trailers intended solely for transporting passengers by air or on road, rail or water networks, as well as means of transport in so far as such means are designed for transporting goods by air, on public road or rail networks or on water. Vehicles used in the mineral extraction industry shall not be excluded,

    - транспортные средства, т.е. средства перевозки и их прицепы, предназначенные исключительно для перевозки пассажиров по воздуху, автодороге, железной дороге, или водными путями, а также транспортные средства, сконструированные для транспортировки грузов по воздуху, по общедоступным дорогам, железным дорогам или водным путям. Средства транспортировки, используемые в горнодобывающей промышленности, не исключаются из области применения настоящей Директивы;

    — seagoing vessels and mobile offshore units together with equipment on board such vessels or units,

    - морские суда и мобильные береговые агрегаты вместе с оборудованием на борту, такие как танки или установки;

    — cableways, including funicular railways, for the public or private transportation of persons,

    - канатные дороги, включая фуникулерные железные дороги для общественного или частного пользования, предназначенные для транспортировки людей;

    — agricultural and forestry tractors, as defined in Article 1(1) of Directive 74/150/EEC (1),

    (1) Council Directive 74/150/EEC of 4 March 1974 on the approximation of the laws of the Member States relating to the type-approval of wheeled agricultural or forestry tractors (OJ L 84, 28.3.1974, p. 10). Directive as last amended by Decision 95/1/EC, Euratom, ECSC (OJ L 1.1.1995, p. 1).

    -сельскохозяйственные и лесные тракторы, подпадающие под определение статьи 1 (1) Директивы Совета 74/150/ЕЭС(1);

    (1) Директива Совета 74/150/ЕЭС от 4 марта 1974 г. по сближению законодательных актов Государств-членов, относящихся к одобрению типов колесных сельскохозяйственных или лесных тракторов (Официальный журнал Европейских сообществ № L 84, 28.3.1974 г., стр.10). Директива, измененная последний раз Решением 95/1/ЕЭС, Евроатом, ECSC (Официальный журнал Европейских сообществ № L 1/1/1995 г., стр 1)

    — machines specially designed and constructed for military or police purposes,

    - машины, специально сконструированные и созданные для военных и полицейских целей;

    — lifts which permanently serve specific levels of buildings and constructions, having a car moving between guides which are rigid and inclined at an angle of more than 15 degrees to the horizontal and designed for the transport of:
    (i) persons;
    (ii) persons and goods;
    (iii) goods alone if the car is accessible, that is to say, a person may enter it without difficulty, and fitted with controls situated inside the car or within reach of a person inside,

    - лифты и подъемные устройства, постоянно обслуживающие определенные уровни зданий и конструкций, имеющие транспортную тележку, движущуюся между жесткими направляющими, которые имеют угол наклона более 15 градусов к горизонтальной поверхности и сконструированы для транспортировки:
    (i) людей;
    (ii) людей и имущества;
    (iii) только имущества, в том случае, если кабина лифта открыта, т.е. человек может легко войти в такое транспортное средство и манипулировать средствами управления, находящимися внутри кабины или в пределах досягаемости для человека;

    — means of transport of persons using rack and pinion rail mounted vehicles,

    - транспортные средства для перевозки людей, с использованием зубчатых или реечных рельс, по которым перемещается транспортные средства;

    — mine winding gear,

    - шахтные канатные подъемные устройства;

    — theatre elevators,

    - театральные подъемники;

    — construction site hoists intended for lifting persons or persons and goods.

    - строительные подъемники, предназначенные для подъема людей или людей и грузов.

    4. Where, for machinery or safety components, the risks referred to in this Directive are wholly or partly covered by specific Community Directives, this Directive shall not apply, or shall cease to apply, in the case of such machinery or safety components and of such risks on the implementation of these specific Directives.

    4. Когда для машинного оборудования и компонентов безопасности риски, определенные в настоящей Директиве, полностью или частично покрываются специальными Директивами Сообщества, настоящая Директива не применяется или прекращает свое действие, такое машинное оборудование и компоненты безопасности и такие риски подпадают под действие этих специальных Директив.

    5. Where, for machinery, the risks are mainly of electrical origin, such machinery shall be covered exclusively by Directive 73/23/EEC (2).

    (2) Council Directive 73/23/EEC of 19 February 1973 on the harmonisation of the laws of Member States relating to electrical equipment designed for use within certain voltage limits (OJ L 77, 26.3.1973, p. 29). Directive as last amended by Directive 93/68/EEC (OJ L 220, 30.8.1993, p. 1).

    5. Когда риски применения машинного оборудования связаны с электрическими источниками, то такое оборудование охватываются исключительно Директивой 73/23/ЕЭС(2).

    (2) Директива Совета 73/23/ЕЭС/ от 19 февраля 1973 года о гармонизации законов Государств-Участников в отношении электрооборудования, предназначенного для использования в условиях определенных пределов напряжения (Официальный журнал Европейских сообществ № L 77, 26.03.1973, стр. 29). Директива с последней поправкой Директивой 93/68/ЕЭС (Официальный журнал Европейских сообществ № L 220, 30.08.1993, стр.1).

    Article 2
    1. Member States shall take all appropriate measures to ensure that machinery or safety components covered by this Directive may be placed on the market and put into service only if they do not endanger the health or safety of persons and, where appropriate, domestic animals or property, when properly installed and maintained and used for their intended purpose.

    Статья 2
    1. Государства - члены должны предпринимать все необходимые меры для обеспечения того, чтобы машинное оборудование или компоненты безопасности, попадающие под действие настоящей Директивы, поставлялись на рынок и вводились в эксплуатацию, только если они не составляют угрозу для здоровья и безопасности людей и домашних животных, или имуществу при условии надлежащей установки и обслуживания, а также использования по прямому назначению.

    2. This Directive shall not affect Member States’ entitlement to lay down, in due observance of the Treaty, such requirements as they may deem necessary to ensure that persons and in particular workers are protected when using the machinery or safety components in question, provided that this does not mean that the machinery or safety components are modified in a way not specified in the Directive.

    2. Настоящая Директива не ограничивает права Государств - членов устанавливать при должном соблюдении Договора такие требования, которые они посчитают необходимыми для обеспечения защиты людей, особенно работников, при использовании машинного оборудования или компонентов безопасности, при условии, что модификация такого машинного оборудования и компонентов безопасности была произведена в соответствии с положениями настоящей Директивы.

    3. At trade fairs, exhibitions, demonstrations, etc., Member States shall not prevent the showing of machinery or safety components which do not conform to the provisions of this Directive, provided that a visible sign clearly indicates that such machinery or safety components do not conform and that they are not for sale until they have been brought into conformity by the manufacturer or his authorised representative established in the Community. During demonstrations, adequate safety measures shall be taken to ensure the protection of persons.

    3. На торговых ярмарках, выставках, демонстрациях и т.п. Государства - члены не должны препятствовать демонстрации машинного оборудования или компонентов безопасности, которые не соответствуют положениям настоящей Директивы, при условии, что видимый знак четко указывает, что такое машинное оборудование или компоненты безопасности не соответствуют данной Директиве, и что они не предназначаются для продажи до тех пор, пока изготовитель или его уполномоченный представитель в Сообществе не приведет их в полное соответствие с Директивой. Во время демонстраций должны приниматься адекватные меры для обеспечения безопасности граждан.

    Article 3
    Machinery and safety components covered by this Directive shall satisfy the essential health and safety requirements set out in Annex I.

    Статья 3
    Машинное оборудование, а также компоненты безопасности, относящиеся к области действия настоящей Директивы, должны полностью удовлетворять основным требованиям по обеспечению здоровья и безопасности, изложенным в Приложении 1.

    Article 4
    1. Member States shall not prohibit, restrict or impede the placing on the market and putting into service in their territory of machinery and safety components which comply with this Directive.

    Статья 4
    1. Государства - члены не должны запрещать, ограничивать или препятствовать поставке на рынок машинного оборудования, а также компонентов безопасности, которые соответствуют
    требованиям настоящей Директивы.

    2. Member States shall not prohibit, restrict or impede the placing on the market of machinery where the manufacturer or his authorised representative established in the Community declares in accordance with point B of Annex II that it is intended to be incorporated into machinery or assembled with other machinery to constitute machinery covered by this Directive, except where it can function independently.

    ‘Interchangeable equipment’, as referred to in the third indent of Article 1(2)(a), must in all cases bear the CE marking and be accompanied by the EC declaration of conformity referred to in Annex II, point A.

    2. Государства - члены не должны запрещать, ограничивать или препятствовать поставке на рынок машинного оборудования, если изготовитель или его уполномоченный представитель в Сообществе заявляет в соответствии с Приложением II B, что они предназначены для включения в машинное оборудование или компоноваться с другим оборудованием, так, что в соединении они составят машинное оборудование, отвечающее требованиям настоящей Директивы, за исключением тех случаев, когда они могут функционировать независимо.

    "Взаимозаменяемое оборудование" в смысле третьего абзаца с черточкой в Статье 1 (2) (a) должно во всех случаях иметь маркировку "СЕ" и сопровождаться декларацией соответствия, определенной в Приложении II, пункте А.

    3. Member States may not prohibit, restrict or impede the placing on the market of safety components as defined in Article 1(2) where they are accompanied by an EC declaration of conformity by the manufacturer or his authorised representative established in the Community as referred to in Annex II, point C.

    3. Государства - члены не имеют права запрещать, ограничивать или препятствовать распространению на рынке компонентов безопасности, определенных Статьей 1 (2), если эти компоненты сопровождаются декларацией соответствия ЕС, заявленной изготовителем или его уполномоченным представителем в Сообществе, как определено в Приложении II, пункте С.

    Article 5
    1. Member States shall regard the following as conforming to all the provisions of this Directive, including the procedures for checking the conformity provided for in Chapter II:
    — machinery bearing the CE marking and accompanied by the EC declaration of conformity referred to in Annex II, point A,
    — safety components accompanied by the EC declaration of conformity referred to in Annex II, point C.

    Статья 5
    1. Государства - члены должны считать нижеследующее соответствующим всем положениям настоящей Директивы, включая процедуры проверки соответствия, предусмотренной в Главе II:
    - машинное оборудование, имеющее маркировку "СЕ" и сопровождаемое декларацией соответствия ЕС, как указано в Приложении II, пункте A;
    - компоненты безопасности, сопровождаемые декларацией соответствия ЕС, как указано в Приложении II, пункте C.

    При отсутствии гармонизированных стандартов Государства - члены должны предпринимать любые меры, которые они сочтут необходимыми, для привлечения внимания заинтересованных сторон к существующим национальным техническим стандартам и спецификациям, которые считаются важными или относятся к выполнению основных требований по обеспечению здоровья и безопасности в соответствии с Приложением 1.

    2. Where a national standard transposing a harmonised standard, the reference for which has been published in the Official Journal of the European Communities, covers one or more of the essential safety requirements, machinery or safety components constructed in accordance with this standard shall be presumed to comply with the relevant essential requirements.
    Member States shall publish the references of national standards transposing harmonised standards.

    2. В тех случаях, когда национальный стандарт, заменяющий гармонизированный стандарт, ссылка на который была опубликована в Официальном журнале Европейских сообществ, покрывает одно или несколько основных требований безопасности, машинное оборудование или компоненты безопасности, сконструированные в соответствии с таким стандартом, должны считаться соответствующими основным требованиям.
    Государства - члены должны публиковать ссылки на национальные стандарты, заменяющие гармонизированные стандарты.

    3. Member States shall ensure that appropriate measures are taken to enable the social partners to have an influence at national level on the process of preparing and monitoring the harmonised standards.

    3. Государства - члены должны обеспечивать принятие необходимых мер для того, чтобы их социальные партнеры получали возможность влиять на национальном уровне на процессы подготовки и отслеживания гармонизированных стандартов.

    Article 6
    1. Where a Member State or the Commission considers that the harmonised standards referred to in Article 5(2) do not entirely satisfy the essential requirements referred to in Article 3, the Commission or the Member State concerned shall bring the matter before the committee set up under Directive 83/189/EEC, giving the reasons therefor. The committee shall deliver an opinion without delay.
    Upon receipt of the committee’s opinion, the Commission shall inform the Member States whether or not it is necessary to withdraw those standards from the published information referred to in Article 5(2).

    Статья 6
    1. В случае, если Государство - член или Комиссия считают, что гармонизированные стандарты, рассмотренные в Статье 5 (2), не полностью соответствуют основным требованиям, определенным в Статье 3, Комиссия или заинтересованное Государство - член должны поставить этот вопрос на рассмотрение комитета, созданного в соответствии с Директивой 83/189/ЕЭС, обосновав причины такого обращения. Комитет должен безотлагательно вынести решение.
    После получения такого решения комитета Комиссия должна информировать Государства – члены, необходимо или нет отозвать эти стандарты из опубликованной информации, определенной в Статье 5 (2).

    2. A standing committee shall be set up, consisting of representatives appointed by the Member States and chaired by a representative of the Commission.

    The standing committee shall draw up its own rules of procedure.

    Any matter relating to the implementation and practical application of this Directive may be brought before the standing committee, in accordance with the following procedure:

    The representative of the Commission shall submit to the committee a draft of the measures to be taken. The committee shall deliver its opinion on the draft, within a time limit which the chairman may lay down according to the urgency of the matter, if necessary by taking a vote.

    The opinion shall be recorded in the minutes; in addition, each Member State shall have the right to ask to have its position recorded in the minutes.
    The Commission shall take the utmost account of the opinion delivered by the committee.
    It shall inform the committee of the manner in which its opinion has been taken into account.

    2. Должен быть создан постоянно действующий комитет, состоящий из представителей, назначенных Государствами – членами, и возглавляемый представителем Комиссии.

    Постоянно действующий комитет будет сам устанавливать порядок действий и процедуры.

    Любой вопрос, относящийся к выполнению и практическому применению настоящей Директивы, может быть поставлен на рассмотрение постоянно действующего комитета, в соответствии со следующими правилами:

    Представитель Комиссии должен представить комитету проект предполагаемых к принятию мер. Комитет должен выразить свое мнение по проекту за время, установленное председателем в соответствии со срочностью вопроса, при необходимости определяемого путем голосования.

    Это мнение должно быть зафиксировано в протоколе; кроме того, каждое Государство - член имеет право потребовать отразить свою позицию в протоколе. Комиссия должна максимально учитывать мнение, вынесенное комитетом.
    Она должна проинформировать комитет, каким образом было учтено его мнение.

    Article 7
    1. Where a Member State ascertains that:
    — machinery bearing the CE marking, or
    — safety components accompanied by the EC declaration of conformity, used in accordance with their intended purpose are liable to endanger the safety of persons, and, where appropriate, domestic animals or property, it shall take all appropriate measures to withdraw such machinery or safety components from the market, to prohibit the placing on the market, putting into service or use thereof, or to restrict free movement thereof.

    Member States shall immediately inform the Commission of any such measure, indicating the reason for its decision and, in particular, whether non-conformity is due to:
    (a) failure to satisfy the essential requirements referred to in Article 3;
    (b) incorrect application of the standards referred to in Article 5(2);
    (c) shortcomings in the standards themselves referred to in Article 5(2).

    Статья 7
    1. Если Государство - член устанавливает, что:
    - машинное оборудование, имеющее маркировку "СЕ", либо
    - компоненты безопасности, сопровождаемые декларацией соответствия ЕС, используемые в соответствии с их назначением, могут нести угрозу безопасности людям, и, если это имеет место, домашним животным или собственности, оно должно принять все необходимые меры для изъятия такого машинного оборудования, либо компонентов безопасности с рынка, запретить их поставку на рынок, ввод в эксплуатацию или использование, либо ограничить их свободное обращение.

    Государства - члены должны немедленно информировать Комиссию о любых подобных мерах, указать причины такого решения и, в особенности, информировать о том, явилось ли это несоответствие результатом:
    a) неспособности удовлетворить основным требованиям, определенным в Статье 3;
    b) неправильного применения стандартов, определенных в Статье 5 (п.2);
    c) недостатков самих стандартов, определенных в Статье 5 (п. 2).

    2. The Commission shall enter into consultation with the parties concerned without delay. Where the Commission considers, after this consultation, that the measure is justified, it shall immediately so inform the Member State which took the initiative and the other Member States. Where the Commission considers, after this consultation, that the action is unjustified, it shall immediately so inform the Member State which took the initiative and the manufacturer or his authorised representative established within the Community.

    Where the decision referred to in paragraph 1 is based on a shortcoming in the standards, and where the Member State at the origin of the decision maintains its position, the Commission shall immediately inform the committee in order to initiate the procedures referred to in Article 6(1).

    2. Комиссия должна безотлагательно провести консультацию с заинтересованными сторонами. В случае, если после проведения такой консультации, Комиссия полагает, что такая мера обоснована, она должна немедленно информировать об этом Государство - член, которое выдвинуло эту инициативу, а также остальные Государства - члены. Если Комиссия после проведения такой консультации полагает, что действия не были обоснованными, она немедленно извещает об этом Государство - член, проявившее инициативу, и изготовителя, либо его уполномоченного представителя в Сообществе.

    Если решение, указанное в параграфе 1, основано на недостатках в стандартах, и если Государство - член на основании такого решения сохраняет свои позиции, то Комиссия должна немедленно информировать комитет для того, чтобы начать процедуры, описанные в Статье 6 (п. 1).

    3. Where:
    — machinery which does not comply bears the CE marking,
    — a safety component which does not comply is accompanied by an EC declaration of conformity,
    the competent Member State shall take appropriate action against whom so ever has affixed the marking or drawn up the declaration and shall so inform the Commission and other Member States.

    3. Если:
    - машинное оборудование, не соответствующие требованиям, имеют маркировку "СЕ",
    - компоненты безопасности, не соответствующие требованиям, имеют декларацию соответствия ЕС,
    компетентное Государство - член должно начать соответствующие действия против любого, кто поставил маркировку, или составил декларацию, и должно проинформировать об этом Комиссию и другие Государства - члены.

    4. The Commission shall ensure that Member States are kept informed of the progress and outcome of this procedure.

    4. Комиссия должна обеспечить, чтобы Государства – члены были постоянно информированы о ходе и результатах данной процедуры.

    CHAPTER II
    CONFORMITY ASSESSMENT PROCEDURES
    Article 8

    1. The manufacturer or his authorised representative established in the Community must, in order to certify that machinery and safety components are in conformity with this Directive, draw up for all machinery or safety components manufactured an EC declaration of conformity based on the model given in Annex II, point A or C as appropriate.

    In addition, for machinery alone, the manufacturer or his authorised representatives established in the Community must affix to the machine the CE marking.

    Глава II
    Процедуры оценки соответствия
    Статья 8

    1. Для подтверждения того, что машинное оборудование, а также компоненты безопасности соответствуют положениям настоящей Директивы, изготовитель или его уполномоченный представитель в Сообществе должен составить декларацию ЕС о соответствии на произведенное машинное оборудование и компоненты безопасности по образцу, приведенному в Приложении II, соответственно пунктам A или C.

    Корме того, на машинное оборудование изготовитель или его уполномоченный представитель в Сообществе должен нанести маркировку "СЕ" в соответствии со Статьей 10.

    2. Before placing on the market, the manufacturer, or his authorised representative established in the Community, shall:
    (a) if the machinery is not referred to in Annex IV, draw up the file provided for in Annex V;
    (b) if the machinery is referred to in Annex IV and its manufacturer does not comply, or only partly complies, with the standards referred to in Article 5(2) or if there are no such standards, submit an example of the machinery for the EC type-examination referred to in Annex VI;
    (c) if the machinery is referred to in Annex IV and is manufactured in accordance with the standards referred to in Article 5(2):
    — either draw up the file referred to in Annex VI and forward it to a notified body, which will acknowledge receipt of the file as soon as possible and keep it,
    — submit the file referred to in Annex VI to the notified body, which will simply verify that the standards referred to in Article 5(2) have been correctly applied and will draw up a certificate of adequacy for the file,
    — or submit the example of the machinery for the EC type-examination referred to in Annex VI.

    2. Перед поставкой на рынок изготовитель или его уполномоченный представитель в Сообществе должен:
    (a) в случае, если машинное оборудование не указано в Приложении IV, составить документацию, предусмотренную Приложением V;
    (b) если машинное оборудование указано в Приложении IV, и их изготовитель не выполняет, либо выполняет лишь частично требования стандартов, упомянутых в Статье 5 (2), либо, если таких стандартов не существует, то представить образец машинного оборудования для его испытания ЕС, определенного в Приложении VI;
    (c) если машинное оборудование указано в Приложении IV и изготовлено в соответствии со стандартами, определенными в Статье 5 (п. 2):
    - либо составить документацию, указанную в Приложении VI, и передать ее нотифицированному органу, который подтверждает получение документации в возможно короткие сроки, а также сохраняет ее;
    - представить документацию, указанную в Приложении VI, нотифицированному органу, который просто проверит, что стандарты, упомянутые в Статье 5 (2), были применены правильно и составит сертификат соответствия по этой документации;
    - либо представить образец машинного оборудования для испытания ЕС типового образца, определенного в Приложении VI.

    3. Where the first indent of paragraph 2(c) of this Article applies, the provisions of the first sentence of paragraphs 5 and 7 of Annex VI shall also apply.

    Where the second indent of paragraph 2(c) of this Article applies, the provisions of paragraphs 5, 6 and 7 of Annex VI shall also apply.

    3. В тех случаях, когда может быть применен первый абзац параграфа 2 (с) этой Статьи должны также применяться положения первого предложения параграфов 5 и 7 Приложения VI.

    В тех случаях, когда может быть применен второй абзац пункта 2 (с), должны также применяться положения параграфов 5, 6 и 7 Приложения VI.

    4. Where paragraph 2(a) and the first and second indents of paragraph 2(c) apply, the EC declaration of conformity shall solely state conformity with the essential requirements of the Directive.

    Where paragraph 2(b) and the third indent of paragraph 2(c) apply, the EC declaration of conformity shall state conformity with the example that underwent EC type-examination.

    4. В тех случаях, когда применяется параграф 2 (а) и первый и второй абзацы параграфа 2 (c), декларация ЕС о соответствии должна удостоверить соответствие основным требованиям настоящей Директивы.

    В случае, когда применяется параграф 2 (b) и третий абзац параграфа 2 (c), декларация ЕС о соответствии должна удостоверить соответствие образцу, прошедшему испытание ЕС типового образца.

    5. Safety components shall be subject to the certification procedures applicable to machinery pursuant to paragraphs 2, 3 and 4. Furthermore, during EC type-examination, the notified body shall verify the suitability of the safety component for fulfilling the safety functions declared by the manufacturer.

    5.Компоненты безопасности должны подвергаться процедурам сертификации, применимым к машинному оборудованию в соответствии с параграфами 2, 3, 4. Более того, во время испытания ЕС типового образца нотифицированный орган должен проверить пригодность компонентов безопасности для выполнения тех функций безопасности, которые заявлены изготовителем.

    6. (a) Where the machinery is subject to other Directives concerning other aspects and which also provide for the affixing of the CE marking, the latter shall indicate that the machinery is also presumed to conform to the provisions of those other Directives.
    (b) However, where one or more of those Directives allow the manufacturer, during a transitional period, to choose which arrangements to apply, the CE marking shall indicate conformity only to the Directives applied by the manufacturer. In this case, particulars of the Directives applied, as published in the Official Journal of the European Communities, must be given in the documents, notices or instructions required by the directives and accompanying such machinery.

    6. (a) В тех случаях, когда машинное оборудование подпадает под действие Директив по другим аспектам, которые также предусматривают нанесение маркировки "СЕ", последняя указывает, что такое машинное оборудование соответствуют положениям этих прочих директив.
    (b) Тем не менее, когда одна или несколько таких Директив позволяют изготовителям в течение переходного периода выбирать, какие из положений применить, маркировка "СЕ" будет указывать на соответствие только тем Директивам, которые применялись изготовителем. В этом случае подробная информация о примененных Директивах, опубликованных в Официальном журнале Европейских сообществ, должен приводиться в документах, аннотациях или инструкциях, требуемых в соответствии с Директивами, и сопровождать такое машинное оборудование.

    7. Where neither the manufacturer nor his authorised representative established in the Community fulfils the obligations of paragraphs 1 to 6, these obligations shall fall to any person placing the machinery or safety component on the market in the Community. The same obligations shall apply to any person assembling machinery or parts thereof or safety components of various origins or constructing machinery or safety components for his own use.

    7. Если ни изготовитель, ни его уполномоченный представитель в Сообществе не выполнят своих обязательств по предыдущим параграфам, то эти обязательства должны быть выполнены любыми лицами, поставляющими машинное оборудование или компоненты безопасности на рынок Сообщества. Такие же обязательства возлагаются на любые лица, осуществляющие сборку машинного оборудования, либо его частей или компонентов безопасности различного происхождения, либо создающие машинное оборудование или компоненты безопасности для собственного пользования.

    8. The obligations referred to in paragraph 7 shall not apply to persons who assemble with a machine or tractor interchangeable equipment as provided for in Article 1, provided that the parts are compatible and each of the constituent parts of the assembled machine bears the CE marking and is accompanied by the EC declaration of conformity.

    8. Обязательства, изложенные в параграфе 7, не применяются к лицам, которые собирают с машиной, механизмом или транспортным средством взаимозаменяемое оборудование, указанное в Статье 1, при условии, что эти части совместимы, и каждая из частей машины в сборе имеет маркировку "СЕ" и Декларацию ЕС о соответствии.

    Article 9
    1. Member States shall notify the Commission and the other Member States of the approved bodies which they have appointed to carry out the procedures referred to in Article 8 together with the specific tasks which these bodies have been appointed to carry out and the identification numbers assigned to them beforehand by the Commission.
    The Commission shall publish in the Official Journal of the European Communities a list of the notified bodies and their identification numbers and the tasks for which they have been notified. The Commission shall ensure that this list is kept up to date.

    Статья 9
    1. Государства - члены должны уведомить Комиссию и другие Государства - члены об утвержденных органах, которые назначаются для выполнения процедур, описанных в Статье 8, также как и для различных особых задач, которые этим органам предназначено выполнять, и об идентификационных номерах, предварительно присвоенных им Комиссией.

    В Официальном журнале Европейских сообществ Комиссия должна публиковать список таких нотифицированных органов и их идентификационные номера, а также задачи, для решения которых они предназначены. Комиссия должна обеспечить своевременность обновления списка.

    2. Member States shall apply the criteria laid down in Annex VII in assessing the bodies to be indicated in such notification. Bodies meeting the assessment criteria laid down in the relevant harmonised standards shall be presumed to fulfil those criteria.

    2. Государства - члены должны применять критерии, изложенные в Приложении VII, для определения органов, которые будут указаны в таких назначениях. Органы, удовлетворяющие критериям, изложенным в соответствующих гармонизированных стандартах, считаются соответствующими критериям.

    3. A Member State which has approved a body must withdraw its notification if it finds that the body no longer meets the criteria referred to in Annex VII. It shall immediately inform the Commission and the other Member States accordingly.

    3. Государство - член, утвердившее такой орган, должно отменить его назначение, если оно обнаружит, что он больше не соответствует критериям, изложенным в Приложении VII. Государство - член должно немедленно известить об этом Комиссию и другие Государства - члены.

    CHAPTER III
    CE MARKING
    Article 10
    1. The CE conformity marking shall consist of the initials ‘CE’. The form of the marking to be used is shown in Annex III.

    ГЛАВА III
    МАРКИРОВКА "СЕ"
    Статья 10
    1. Маркировка "СЕ" состоит из заглавных букв "СЕ". Форма маркировки, которая будет использоваться, указана в Приложении III.

    2. The CE marking shall be affixed to machinery distinctly and visibly in accordance with point 1.7.3 of Annex I.

    2. Маркировка "СЕ" должна наноситься на машинное оборудование четко, на видном месте в соответствии с пунктом 1.7.3. Приложения I.

    3. The affixing of markings on the machinery which are likely to deceive third parties as to the meaning and form of the CE marking shall be prohibited. Any other marking may be affixed to the machinery provided that the visibility and legibility of the CE marking is not thereby reduced.

    3. Нанесение маркировок на машинное оборудование таким образом, что это может ввести в заблуждение относительно значения и формы маркировки "СЕ", запрещено. Любые другие маркировки могут быть нанесены на машинное оборудование таким образом, чтобы не мешать видимости и различимости маркировки "СЕ".

    4. Without prejudice to Article 7:
    (a) where a Member State establishes that the CE marking has been affixed unduly, the manufacturer or his authorised representative established within the Community shall be obliged to make the product conform as regards the provisions concerning the CE marking and to end the infringement under the conditions imposed by the Member State;

    (b) where non-conformity continues, the Member State must take all appropriate measures to restrict or prohibit the placing on the market of the product in question or to ensure that it is withdrawn from the market in accordance with the procedure laid down in Article 7.

    4. Без ограничения применения Статьи 7:
    (a) если Государство - член устанавливает, что маркировка "СЕ" была нанесена неправильно, изготовитель или его уполномоченный представитель в Сообществе будет обязан привести продукцию в соответствии с положениями, касающимися маркировки "СЕ" и положить конец нарушениям на условиях, установленных Государством - членом;

    (b) если такое несоответствие будет продолжаться, то Государство - член должно принять все соответствующие меры для ограничения или запрещения поставки на рынок такой продукции, либо обеспечить изъятие ее с рынка в соответствии с процедурами, изложенными в Статье 7.

    CHAPTER IV
    FINAL PROVISIONS
    Article 11

    Any decision taken pursuant to this Directive which restricts the placing on the market and putting into service of machinery or a safety component shall state the exact grounds on which it is based. Such a decision shall be notified as soon as possible to the party concerned, who shall at the same time be informed of the legal remedies available to him under the laws in force in the Member State concerned and of the time limits to which such remedies are subject.

    ГЛАВА IV
    ЗАКЛЮЧИТЕЛЬНЫЕ ПОЛОЖЕНИЯ
    Статья 11

    Любое решение, принятое в исполнение настоящей Директивы, ограничивающее поставку на рынок и ввод в эксплуатацию машинного оборудования или компонентов безопасности, должно указывать точные причины, на которых оно основано. Такое решение должно быть по возможности быстро доведено до сведения заинтересованных сторон, их также следует проинформировать о законных мерах, которые могут быть предприняты по действующему законодательству в соответствующем Государстве - члене и о сроках, в которые данные меры применяются.

    Article 12
    The Commission will take the necessary steps to have information on all the relevant decisions relating to the management of this Directive made available.

    Статья 12
    Комиссия предпримет все необходимые шаги для получения информации по всем соответствующим решениям, касающимся применения и распространения настоящей Директивы.

    Article 13
    1. Member States shall communicate to the Commission the texts of the provisions of national law which they adopt in the field governed by this Directive.

    2. The Commission shall, before 1 January 1994, examine the progress made in the standardisation work relating to this Directive and propose any appropriate measures.

    Статья 13
    1. Государства - члены должны передать Комиссии тексты положений национальных законодательных актов, принимаемых в сфере, определяемой настоящей Директивой.

    2. Комиссия должна до 1 января 1994 г. изучить развитие работ по стандартизации, относящиеся к области действия настоящей Директивы и предложить любые целесообразные меры.

    Тематики

    EN

     

    машины
    оборудование


    [Я.Н.Лугинский, М.С.Фези-Жилинская, Ю.С.Кабиров. Англо-русский словарь по электротехнике и электроэнергетике, Москва]

    машины
    Машина представляет собой аппарат, использующий или применяющий механическую энергию, состоящий из нескольких частей — каждая со своими определенными функциями, которые вместе выполняют некоторые виды работ. Для целей анализа это понятие включает отдельные машины или наборы машин. См. Машины и оборудование (МСО)
    [ http://slovar-lopatnikov.ru/]

    Тематики

    Синонимы

    EN

     

    машины и оборудование

    [ http://www.eionet.europa.eu/gemet/alphabetic?langcode=en]

    машины и оборудование
    МСО
    Часть основных фондов компании (предприятия), которая включает устройства, преобразующие энергию, материалы и информацию. В аналитической и оценочной практике в общее понятие М. и о. включаются отдельно оцениваемые установки, машины, оборудование и транспортные средства, подразделяемые на виды, а каждый вид – на марки (последним термином для краткости можно обозначать разные модели и модификации машины). Разные марки машин одного вида используются для одних и тех же целей: они способны производить одну и ту же продукцию, выполнять одни и те же работы или оказывать одни и те же услуги ( в противном случае их надо относить в другому виду машин), а следовательно, «взаимозаменяемы» и являются товарами, конкурирующими между собой на рынке Рынок машин каждого вида делится на первичный (новые М..) и вторичный (бывшие в эксплуатации), для которых применяются разные оценочные приемы и инструменты.. М.и о. являются главным объектом инвестирования при разработке и реализации инвестиционного проекта, и, соответственно, одним из основных элементов оценки инвестиционных проектов. Важно, что в отличие от ценных бумаг, акций, М.и о. являются объектами реальных инвестиций, а не финансовых инвестиций.
    [ http://slovar-lopatnikov.ru/]

    EN

    machinery
    A group of parts or machines arranged to perform a useful function. (Source: MGH)
    [http://www.eionet.europa.eu/gemet/alphabetic?langcode=en]

    Тематики

    Синонимы

    EN

    DE

    FR

     

    механизм
    Совокупность подвижно соединённых звеньев, совершающих под действием приложенных сил заранее определённые целесообразные движения
    [Терминологический словарь по строительству на 12 языках (ВНИИИС Госстроя СССР)]

    машины, механизмы

    Совокупность связанных между собой частей и устройств, как минимум одно из которых движется, имеет соответствующий привод, органы управления и энергетические узлы, соединенные вместе для определенного применения, например для обработки, переработки, производства, транспортирования или упаковки материалов.
    Термины «машина» и «механизм» также распространяются на совокупность машин, которые размещаются и управляются таким образом, чтобы функционировать как единое целое.
    Примечание
    В приложении А приведено общее схематическое изображение машины.
    [ ГОСТ Р ИСО 12100-1:2007]

    EN

    DE

    FR

     

    оборудование
    Совокупность связанных между собой частей или устройств, из которых по крайней мере одно движется, а также элементы привода, управления и энергетические узлы, которые предназначены для определенного применения, в частности для обработки, производства, перемещения или упаковки материала. К термину «оборудование» относят также машину и совокупность машин, которые так устроены и управляемы, что они функционируют как единое целое для достижения одной и той же цели.
    [ГОСТ ЕН 1070-2003]

    оборудование
    -

    [IEV number 151-11-25 ]

    оборудование
    Оснащение, материалы, приспособления, устройства, механизмы, приборы, инструменты и другие принадлежности, используемые в качестве частей электрической установки или в соединении с ней.
    [ ГОСТ Р МЭК 60204-1-2007]

    EN

    equipment
    single apparatus or set of devices or apparatuses, or the set of main devices of an installation, or all devices necessary to perform a specific task
    NOTE – Examples of equipment are a power transformer, the equipment of a substation, measuring equipment.
    [IEV number 151-11-25 ]

    equipment
    material, fittings, devices, components, appliances, fixtures, apparatus, and the like used as part of, or in connection with, the electrical equipment of machines
    [IEC 60204-1-2006]

    FR

    équipement, m
    matériel, m
    appareil unique ou ensemble de dispositifs ou appareils, ou ensemble des dispositifs principaux d'une installation, ou ensemble des dispositifs nécessaires à l'accomplissement d'une tâche particulière
    NOTE – Des exemples d’équipement ou de matériel sont un transformateur de puissance, l’équipement d’une sous-station, un équipement de mesure.
    [IEV number 151-11-25]

    Тематики

    EN

    DE

    FR

     

    организационный аппарат

    [ http://www.iks-media.ru/glossary/index.html?glossid=2400324]

    Тематики

    • электросвязь, основные понятия

    EN

    3.26 машины (machinery): Устройство, состоящее из соединенных между собой частей или компонентов, по крайней мере, один из которых движется, с соответствующими исполнительными механизмами, силовыми цепями и цепями управления и т.д., объединенных вместе в целях конкретного применения, в частности, для обработки, переработки, перемещения или упаковки материала (материал означает эквивалент вещества или изделия).

    Термин «машины» одновременно означает совокупность машин и механизмов, которые для достижения одной и той же цели установлены и управляются таким образом, что они функционируют как единое целое.

    Источник: ГОСТ Р ЕН 1127-2-2009: Взрывоопасные среды. Взрывозащита и предотвращение взрыва. Часть 2. Основополагающая концепция и методология (для подземных выработок)

    Англо-русский словарь нормативно-технической терминологии > machinery

  • 44 administration

    ədˌmɪnɪsˈtreɪʃən сущ.
    1) управление, ведение (дел) business administrationведение дел, управление делами The principles which are right in the administration of a few fields, are right also in the administration of a great country. ≈ Принципы, которые верны для управления отдельными отраслями, верны и для управления всей страной. Syn: management
    1)
    2) администрация public administration ≈ общественное управление, органы общественного управления medical administration ≈ управление здравоохранением;
    администрация лечебного учреждения Syn: management
    3)
    3) амер. период нахождения у власти правительства, президента и т. п.
    4) правительство, исполнительная власть centralized administration ≈ централизованное управление colonial administration ≈ колониальный режим decentralized administration ≈ анархическая форма правления federal administration ≈ федеральное правительство
    5) юр. управление наследством душеприказчиком
    6) отправление( правосудия, обрядов и т. п.)
    7) назначение или применение( лекарств)
    управление делами;
    - * of a school дирекция школы ведение дела, предприятия;
    управление чем-л.;
    - * of a home ведение домашнего хозяйства;
    - * of a big business requires skill управление большим предприятием требует квалификации (военное) управление тылом администрация;
    руководство;
    - military * военная администрация (американизм) администрация, правительство;
    - the * правительство США;
    американская администрация;
    - the Liberal * in Canada правительство либералов в Канаде (американизм) исполнительная власть в США( американизм) президенство;
    - during the Eisenhower * когда президентом был Эйзенхауэр оказание помощи;
    снабжение;
    распределение;
    - * and supply group (американизм) (военное) административно-снабженческая группа;
    - the Red Cross handled the * of aid распределением помощи занимался Красный Крест отправление правосудия;
    - * of the law обеспечение правопорядка;
    применение наказания назначение или применение лекарств (церковное) отправление обрядов;
    - * of last sacraments соборование (юридическое) управление и распоряжение наследством
    administration администрация ~ ведение дела ~ ведомство ~ министерство ~ назначение или прием( лекарств) ~ орган управления ~ отправление (правосудия) ~ отправление правосудия ~ правительство Administration: Administration правительство (США) administration: administration применение наказания ~ регулирование ~ руководство ~ снабжение ~ срок президентских полномочий ~ управление (делами) ~ управление делами ~ управление и распоряжение наследством Administration: Administration: ~ of Estates Act Закон об управлении имуществом (Великобритания) administration: administration: ~ of guarantees предоставление гарантий
    ~ by court управление и распоряжение наследством через суд
    ~ by executor управление и распоряжение наследством через судебного исполнителя
    ~ of an office администрация
    ~ of estate пользование земельной собственностью на условиях аренды ~ of estate управление имуществом
    administration: ~ of guarantees предоставление гарантий
    ~ of justice обеспечение правопорядка ~ of justice отправление правосудия ~ of justice применение (наказания) ~ of justice применение норм права
    ~ of property управление земельной собственностью ~ of property управление собственностью
    case ~ ведение дела
    central ~ центральная администрация central ~ центральная власть
    civil ~ гражданская администрация
    crown lands ~ администрация государственных земель (Великобритания)
    environmental ~ управление по охране окружающей среды
    estate ~ управление имуществом
    fiscal ~ налоговое управление fiscal ~ финансовое управление
    forced ~ принудительное ведение дел forced ~ принудительное управление
    harbour ~ суд. управление порта
    health ~ управление здравоохранения
    joint ~ объединенная администрация
    judicial ~ судебная администрация
    labour ~ администрация труда, управление вопросами труда
    limited ~ управление с ограниченной ответственностью
    local ~ местная администрация
    local government ~ местный орган власти local government ~ орган местного самоуправления
    military ~ военная администрация
    municipal ~ городская администрация municipal ~ муниципальные власти
    national ~ государственное управление national ~ правительство (США)
    pay ~ управление зарплаты
    personel ~ кадровое управление
    personnel ~ управление кадрами
    port ~ портовая администрация
    prison ~ тюремная администрация
    public ~ муниципальная администрация public ~ область управления государственными и местными органами public ~ управление на государственном и местном уровнях
    public lands ~ управление государственными землями
    real estate ~ ведомство, занимающееся вопросами недвижимости
    responsible ~ ответственное руководство
    salary ~ управление оплатой труда
    securities ~ ведение операций с ценными бумагами
    social ~ социальная администрация social ~ управление социальными делами
    social work ~ управление социальной работой
    special ~ специальное управление
    state ~ государственное управление
    wage ~ управление вопросами заработной платы

    Большой англо-русский и русско-английский словарь > administration

  • 45 trust

    trʌst
    1. сущ.
    1) а) вера, доверие to abuse smb.'s trust ≈ злоупотреблять чьим-л. доверием absolute trustполное доверие blind, unquestioning trust ≈ слепая вера, беспрекословное доверие to have trust in, put trust in, repose trust inдоверять to take on trustпринимать на веру Syn: confidence, faith, reliance Ant: anxiety, distrust, doubt, unbelief б) надежда He puts trust in the future. ≈ Он надеется на будущее. в) коммерч. кредит to supply goods on trustотпускать товар в кредит г) юр. доверительная собственность;
    имущество, управляемое по доверенности;
    управление имуществом по доверенности to hold in trust ≈ сохранять voting trustпередача права голоса по доверенности
    2) а) долг, обязательство, ответственность breach of trustнарушение доверенным лицом своих обязательств position of trustответственный пост б) опека (над имуществом и т. п.) to have in trust ≈ получить опеку (над чем-л.)
    3) трест public trust ≈ благотворительный/публичный траст
    2. прил. доверенный( кому-л. или кем-л.)
    3. гл.
    1) а) верить, доверять(ся), полагаться( на кого-л.) б) вверять, поручать попечению в) давать в кредит
    2) надеяться;
    считать, полагатьtrust for trust in trust to trust with доверие - to have /to put, to repose/ one's * in smb., smth. доверять кому-л., чему-л. - to inspire a certain * внушать некоторое доверие - to gain /to win/ the * of one's associates завоевать доверие коллег - I don't have any * in what he says у меня нет никакого доверия к его словам вера - * in providential guidance of history вера в то, что историей управляет провидение - to take smth. on * принимать что-л. на веру - I guess we've got to take his story on * я думаю, что нам придется принять его рассказ на веру ответственное положение - he holds a position of great *, he is in a position of great * он занимает ответственный пост долг, обязанность;
    ответственность - breach of * обманные действия;
    (юридическое) нарушение доверительным собственником своих обязанностей - to regard smth. as a sacred * считать что-л. своим священным долгом - to be faitful to one's * быть верным своему долгу - to fulfil one's * исполнить свой долг - to fail in one's *, to violate one's * не справиться со своими обязанностями6 не оправдать доверия - he would not desert his * он не станет отказываться от( исполнения) своей обязанности надежда - to put * in the future надеяться на будущее - our * is that she will soon be well мы надеемся /питаем надежду/, что она скоро поправится надежда, источник надежды - he is our sole * он наша единственная надежда (юридическое) доверительная собственность или имущество, вверенное попечению управление имуществом доверительным собственником;
    опека - cestui que * бенефициарий - in * в руках или во власти опекуна - to commit the farm to smb.'s *, to leave the farm in the * of smb. доверить кому-л. управление своей фермой - I am holding the property in * for my nephew я управляю имуществом моего племянника на правах опекуна - the property is not mine;
    it is a * это не мое имущество, я управляю им по доверенности опека;
    охрана - National T. (национальное) общество охраны памятников (коммерческое) кредит - on * в кредит - to sell on * торговать в кредит - to give * предоставлять кредит (экономика) трест;
    концерн - vertical * вертикальный трест доверенный (кому-л кем-л.) - * estate( юридическое) имущество, являющееся предметом доверительной собственности;
    права доверительного собственника;
    права бенефициария - * receipt сохранная расписка - * property доверительная собственность;
    имущество, переданное в управление доверительному собственнику - * agreement договор о передаче имущества другому лицу на ответственное хранение и управление управляемый по доверенности - * territory подопечная территория относящийся к тресту - * company трест-компания (один из видов коммерческих банков в США) доверять, верить - I * him as I would myself я верю ему, как самому себе - he is not a man to be *ed этому человеку нельзя доверять - it is hard to * where respect is lacking трудно доверять тому, кого не уважаешь;
    где нет уважения, нет и доверия верить;
    полагаться на показания органов чувств - I could scarcely * my own eyes я не верил своим глазам (in) доверяться - I want somebody I can * in мне нужен человек, которому я мог бы довериться (тж. to) полагаться, доверяться - to * smb.'s instinct полагаться на чей-л. инстинкт - you may * this account этот отчет вполне надежен - don't * to change не надейтесь на счастливый случай - you * (to) your memory too much вы слишком полагаетесь на свою память - he may be *ed to do the work ему можно доверить эту работу (in) верить, надеяться, полагаться - to * in Providence полагаться на провидение - * in your star(s) ! верь своей звезде! доверять, вверять;
    поручать попечение - to * smb. to do smth. /to get smth. done/ доверить /поручить/ кому-л. сделать что-л. - I * my affairs to an experienced lawyer я доверяю ведение своих дел опытному юристу - he may be perfectly well *ed with large sums of money, large sums of money may be perfectly well *ed to him ему можно совершенно спокойно доверить большую сумму денег - do not * him with your typewriter не давайте ему вашу пишущую машинку - I can't * him with buying furniture я не могу доверить ему покупку мебели в отрицательных или вопросительных предложениях: бояться доверить или позволить - not to * the children out of doors не выпускать детей (одних) на улицу - not to * smb. out of one's sight не спускать глаз с кого-л. - I couldn't * myself to speak я боялся заговорить и голосом выдать свое волнение( книжное) надеяться;
    полагать - *ing to receive your favourable reply надеясь получить от вас благоприятный ответ - you're quite well, I * я надеюсь, вы вполне здоровы - I * to be able to join you я полагаю, что смогу к вам присоединиться - I * this is the book you wanted я надеюсь, что вам была нужна именно эта книга - I * you to make all the arrangements надеюсь, что вы все устроите наилучшим образом - I * I shall hear from you soon надеюсь на скорый ответ (концовка письма) (коммерческое) давать в кредит - to * a person up to... pounds разрешить кому-л. кредит до... фунтов - to * smb. for meat отпускать кому-л. мясо в кредит - the bank *ed him for a million dollars банк открыл ему кредит на миллион долларов > to * as far as one can fling a bull by the tail совершенно не доверять, не испытывать ни малейшего доверия > it is an equal falling to * everybody and to * nobody (пословица) доверять всем и никому не доверять - одинаково плохо > * him to say that! он не мог не сказать чего-нибудь в этом роде;
    в этих словах он весь accumulation ~ накопительный траст bare ~ юр. траст, по которому доверенное лицо не имеет активных обязанностей bring a ~ to an end прекращать управление имуществом по доверенности cestui que ~ бенефициарий charitable ~ благотворительный фонд completely constituted ~ полностью оформленная доверительная собственность constructive ~ доверительная собственность в силу закона constructive ~ подразумеваемая доверительная собственность create a ~ for создавать траст create a ~ for учреждать траст dividend-paying unit ~ общий инвестиционный траст-фонд, выплачивающий дивиденды executed ~ управление собственностью по оформленной доверенности express ~ траст, учрежденный согласно намерениям сторон и зафиксированный письменно и устно family ~ семейный доверительный фонд family ~ управление семейной собственностью по доверенности financial ~ финансовый траст ~ опека (над имуществом и т. п.) ;
    to have (smth.) in trust получить опеку (над чем-л.) ~ доверие, вера;
    to have (или to put, to repose) trust in доверять;
    to take on trust принимать на веру he may be trusted to do the work well можно быть уверенным, что он выполнит работу хорошо ~ надежда;
    he puts trust in the future он надеется на будущее ~ надеяться;
    полагать;
    I trust you will be better soon я надеюсь, вы скоро поправитесь incompletely constituted ~ не вполне законное доверие investment ~ инвестиционная компания investment ~ инвестиционный траст law of ~ правовые нормы о доверительной собственности limited ~ частичное ограничение использования наследства limited ~ частичное распоряжение имуществом на началах доверительной собственности ~ доверять(ся) ;
    полагаться (на кого-л.) ;
    a man not to be trusted человек, на которого нельзя положиться;
    ненадежный человек mixed investment ~ смешанная инвестиционная компания mixed investment ~ смешанный инвестиционный фонд national ~ государственная трастовая компания open-end investment ~ инвестиционная компания открытого типа pension ~ пенсионный трест private ~ доверительная собственность, учрежденная в пользу частного лица real estate ~ компания, управляющая недвижимостью по доверенности resulting ~ доверительная собственность в силу правовой презумпции revoke the ~ аннулировать управление имуществом по доверенности simple ~ простая доверительная собственность special ~ специальная доверительная собственность split-level ~ инвестиционный фонд с двумя типами паев или акций statutory ~ доверительный траст, учрежденный специальным законом ~ ком. кредит;
    to supply goods on trust отпускать товар в кредит terminate a ~ ликвидировать опеку testamentary ~ опека по завещанию доверителя trust вверять, поручать попечению;
    to trust (smb. with smth)., to trust (smth.) (to smb.) поручать, вверять (что-л.) (кому-л.) trust вверять, поручать попечению;
    to trust (smb. with smth)., to trust (smth.) (to smb.) поручать, вверять (что-л.) (кому-л.) trust вверять, поручать попечению;
    to trust (smb. with smth)., to trust (smth.) (to smb.) поручать, вверять (что-л.) (кому-л.) ~ вверять ~ вера, доверие ~ вера ~ давать в кредит ~ доверенный (кому-л. или кем-л.) ~ доверенный ~ доверие, вера;
    to have (или to put, to repose) trust in доверять;
    to take on trust принимать на веру ~ доверие ~ юр. доверительная собственность;
    имущество,управляемоепо доверенности;
    управление имуществом по доверенности;
    to hold in trust сохранять ~ доверительная собственность;
    распоряжение имуществом на началах доверительной собственности ~ доверительная собственность ~ доверительные имущественные отношения ~ доверительный фонд ~ доверять(ся) ;
    полагаться (на кого-л.) ;
    a man not to be trusted человек, на которого нельзя положиться;
    ненадежный человек ~ доверять ~ долг ~ имущество, вверенное попечению ~ концерн ~ ком. кредит;
    to supply goods on trust отпускать товар в кредит ~ кредит ~ надежда;
    he puts trust in the future он надеется на будущее ~ надеяться;
    полагать;
    I trust you will be better soon я надеюсь, вы скоро поправитесь ~ обязанность ~ опека (над имуществом и т. п.) ;
    to have (smth.) in trust получить опеку (над чем-л.) ~ опека ~ ответственное положение ~ ответственность, долг, обязательство;
    a position of trust ответственный пост;
    breach of trust нарушение доверенным лицом своих обязательств ~ ответственность ~ полагаться ~ поручать попечению ~ предоставлять кредит ~ промышленное объединение ~ распоряжение имуществом на правах доверительной собственности ~ траст ~ трест ~ трест ~ управление собственностью по доверенности ~ управляемый по доверенности ~ for sale управляемое по доверенности имущество на продажу ~ of limited duration опека на ограниченный срок unit ~ общий инвестиционный траст-фонд (Великобритания)

    Большой англо-русский и русско-английский словарь > trust

  • 46 Alliance of American Insurers

    орг.
    сокр. AAI страх., амер. Союз [Альянс\] американских страховщиков* (организация, представлявшая интересы американских страховых компаний, специализирующихся на страховании имущества и страховании гражданской ответственности; создан в 1922 г.; в 2004 г. слился с Национальной ассоциацией независимых страховщиков, в результате чего была образована Американская ассоциация страховщиков, специализирующихся на имущественном страховании и страховании от непредвиденных событий)
    See:

    Англо-русский экономический словарь > Alliance of American Insurers

  • 47 accounting

    n бухг., рах. бухгалтерський облік; облік; рахівництво; методика обліку; запис; a бухгалтерський; балансовий; розрахунковий; обліковий; звітний
    1. система суцільного збору, запису, класифікації та обробки фінансових операцій (transaction¹) окремої особи або одиниці (entity); ♦ за бухгалтерським обліком підсумовуються, аналізуються, тлумачаться результати тих операцій, на основі яких здійснюються планування (planning) і контроль господарської діяльності організації; до найбільш відомих бухгалтерських/аудиторських (audit¹) фірм під назвою «Велика Шістка» (Big Six) входять: Артур Андерсен (Arthur Andersen); Куперс енд Лайбранд (Coopers & Lybrand); Делойт Туш Томатсу Інтернаціонал (Deloitte Touche Tohmatsu International); Ернст енд Янг (Ernst & Young); КПМГ Піт Марвик (KPMG Peat Marwick); Прайс Вотер-хаус (Price Waterhouse); 2. поняття, що об'єднує споріднені галузі, напр., оподаткування (taxation), ревізування (auditing), обліку за сферами відповідальності (responsibility accounting), управлінського обліку (management accounting)
    ═════════■═════════
    accrual accounting облік методикою нарахування; acquisition accounting облік за придбанням; activity accounting функціональний бухгалтерський облік; activity-based accounting (ABA) функціональний бухгалтерський облік • облік за сферами відповідальності; actuarial accounting страховий облік; administrative accounting адміністративний облік • оперативний облік; allocation accounting облік за розміщенням; backflush accounting облік зі зворотним віднесенням витрат; bank accounting бухгалтерський облік в банку; bank cost accounting аналіз операційної діяльності банку; branch accounting філіальний облік; business accounting бухгалтерський облік комерційних операцій; cash accounting касова методика обліку; cash basis accounting касова методика обліку; cash flow accounting облік за грошовими потоками; composite property accounting змішана методика обліку основного капіталу; consolidation accounting облік за об'єднанням компаній; continuously contemporary accounting облік за поточною грошовою вартістю; cost accounting виробничий облік • облік виробничих витрат • калькулювання; creative accounting творчий облік; critical path accounting облік за методикою критичного шляху; current cost accounting (CCA) методика обліку за поточною вартістю; current purchasing power accounting (CPP) облік за поточною купівельною спроможністю; current value accounting облік за поточною вартістю; depreciation accounting облік амортизації • амортизаційна методика бухгалтерського обліку; discovery value accounting облік розвідуваних ресурсів; distribution cost accounting облік витрат у торгівлі; double-entry accounting облік за методикою подвійного запису; enterprise accounting бухгалтерський облік підприємства; entity accounting облік на основі самостійного балансу • бухгалтерський облік самостійного підрозділу; equity accounting облік за інвестиціями в дочірніх компаніях; financial accounting фінансовий облік; fiscal accounting податковий облік; forward accounting перспективний облік; full-cost accounting фінансовий облік за повною вартістю; functions accounting облік за видом діяльності; fund accounting система обліку за фондами; general price index accounting облік на основі загального рівня цін; government accounting державний облік; group depreciation accounting методика єдиної норми амортизації; group property accounting групова методика обліку основного капіталу; historical cost accounting (HCA) облік за первісною вартістю; human resources accounting облік людських ресурсів; industrial accounting бухгалтерський облік на промисловому підприємстві; inflation accounting інфляційний облік • облік в умовах інфляції • облік впливу інфляції; international accounting облік за міжнародними операціями і звітністю; inventory accounting облік запасів товарно-матеріальних цінностей; item property accounting попредметна методика обліку основного капіталу; macro-accounting облік на макрорівні; management accounting управлінський облік; micro-accounting облік на мікро-рівні; managerial accounting управлінський облік; national economic accounting система національних рахунків; national income accounting облік національного доходу; net realizable value accounting (NRVA) методика обліку за вихідною вартістю активів; oil and gas accounting облік за родовищами й запасами нафти і газу; price level accounting облік з поправкою на індекс цін споживчих товарів; profitability accounting облік за прибутковістю • облік за рентабельністю; public accounting громадський бухгалтерський облік і ревізія; replacement cost accounting облік за відновленою вартістю; reserve accounting облік резервів; responsibility accounting облік за сферами відповідальності; retirement reserve accounting облік зношення за методикою разового нарахування; routine accounting оперативний облік; social responsibility accounting облік за діяльністю громадської відповідальності; stock accounting облік запасів; store accounting облік запасів; tax-effect accounting облік за податковим ефектом
    ═════════□═════════
    accounting assumptions бухгалтерські припущення; accounting basis основа бухгалтерського обліку; accounting concepts бухгалтерські концепції; accounting consultant консультант з бухгалтерського обліку • дорадник з бухгалтерського обліку; accounting cost бухгалтерські витрати • балансові витрати • облікові витрати; accounting cycle кругообіг процедури бухгалтерського обліку • обліковий цикл; accounting data of costs бухгалтерські дані про витрати; accounting day обліковий день; accounting department відділ бухгалтерського обліку • бухгалтерія • головна бухгалтерія компанії; accounting economy розрахункова економіка; accounting education бухгалтерська освіта; accounting entry запис на рахунку; accounting; accounting error помилка бухгалтерського обліку; accounting estimate попередній облік; accounting figures дані бухгалтерського обліку; accounting firms бухгалтерські фірми • аудиторські фірми; accounting identity; accounting income дохід за звітний період; accounting information system (AIS) система опрацювання облікових даних; Accounting Institute орган бухгалтерського обліку • Інститут бухгалтерського обліку; accounting loss розрахункові збитки; accounting machine бухгалтерська машина; accounting measurement облікові виміри • облікові вимірювання; accounting method методика бухгалтерської звітності • методика бухгалтерського обліку; accounting par value облік за номінальною вартістю; accounting period (A/P) звітний період • розрахунковий період • період бухгалтерської звітності; accounting policy загальні принципи бухгалтерського обліку; accounting practice практика звітності; accounting principles принципи бухгалтерського обліку; Accounting Principles Board (APB) Бюро з розробки принципів бухгалтерського обліку; accounting procedures форми ведення обліку; accounting profit бухгалтерський прибуток • розрахунковий прибуток; accounting profit and loss облік прибутків і збитків; accounting profit or loss облік прибутків або збитків; accounting rate of return (ARR) обліковий коефіцієнт окупності; accounting ratio обліковий показник; accounting record бухгалтерська книга; accounting records; accounting report бухгалтерський звіт; accounting staff персонал служби бухгалтерського обліку; accounting standard; Accounting Standards Board (ASB) (англ.) Бюро бухгалтерських стандартів; accounting statement бухгалтерський звіт; accounting system система бухгалтерського обліку; accounting treatment опрацювання бухгалтерських рахунків; accounting unit одиниця обліку реального основного капіталу • рахунок, який відтворює собівартість об'єкта; accounting year звітний рік • фінансовий рік; American Accounting Association (AAA) Американська бухгалтерська асоціація; Financial Accounting Standards Board (FASB) (амер.) Бюро стандартів фінансового обліку; International Accounting Standards (IAS) Міжнародні стандарти бухгалтерського обліку; International Accounting Standards Committee (IASC) Комітет міжнародних бухгалтерських стандартів
    accounting¹:: accountancy²; accounting² ‡ accounting (382)
    * * *
    бухгалтерський облік; звітність; фінансова звітність

    The English-Ukrainian Dictionary > accounting

  • 48 Article 71

    The jurisdiction of the Russian Federation includes:
    a) adoption and amending of the Constitution of the Russian Federation and federal laws, control over their observance;
    b) federal structure and the territory of the Russian Federation; c) regulation and protection of the rights and freedoms of man and citizen; citizenship in the Russian Federation, regulation and protection of the rights of national minorities; d) establishment of the system of federal bodies of legislative, executive and judicial authority, the rules of their organization and activities, formation of federal bodies of state authority; e) federal state property and its management; f) establishment of the principles of federal policy and federal programmes in the sphere of state, economic, ecological, social, cultural and national development of the Russian Federation; g) establishment of legal groups for a single market; financial, currency, credit, and customs regulation, money issue, the principles of pricing policy; federal economic services, including federal banks; h) federal budget, federal taxes and dues, federal funds of regional development; i) federal power systems, nuclear power-engineering, fission materials, federal transport, railways, information and communication, outer space activities; j) foreign policy and international relations of the Russian Federation, international treaties and agreements of the Russian Federation, issues of war and peace; k) foreign economic relations of the Russian Federation; l) defence and security; military production; determination of rules of selling and purchasing weapons, ammunition, military equipment and other military property; production of poisonous substances, narcotic substances and rules of their use; m) determination of the status and protection of the state border, territorial sea, air space, exclusive economic zone and continental shelf of the expenditures; n) judicial system, procurator's office, criminal, criminal procedure and criminal-executive legislation, amnesty and pardoning, civil, civil procedure and arbitration procedure legislation, legal regulation of intellectual property; o) federal law of conflict of laws; p) meteorological service, standards, metric system, horometry accounting, geodesy and cartography, names of geographical units, official statistics and accounting; q) state awards and honourary titles of the Russian Federation; r) federal state service.
    __________
    <На русском языке см. [ref dict="The Constitution of Russia (Russian)"]Статья 71[/ref]> <На немецком языке см. [ref dict="The Constitution of Russia (German)"]Artikel 71[/ref]> <На французском языке см. [ref dict="The Constitution of Russia (French)"]Article 71[/ref]>

    The Constitution of Russia. English-Russian dictionary > Article 71

  • 49 income

    n
    1) доход; заработок, доходы; поступления
    2) амер. прибыль

    - accounting income
    - accrued income
    - accrued coupon income
    - accumulated income
    - accumulated taxable income
    - active income
    - actual income
    - additional income
    - adjusted income
    - adjusted gross income
    - after-tax income
    - agency income
    - aggregate income
    - alternative minimum taxable income
    - annual income
    - assessable income
    - average income
    - average annual income
    - before-tax income
    - blocked income
    - book income
    - business income
    - capital income
    - cash income
    - casual income
    - combined income
    - commission income
    - community property income
    - consolidated taxable income
    - constant income
    - consumer income
    - cumulative taxable income
    - current income
    - declared income
    - deferred income
    - derivative income
    - determinable income
    - discretionary income
    - disposable income
    - disposable personal income
    - dividend income
    - earned income
    - excessive income
    - expected income
    - export income
    - extra income
    - extraordinary income
    - factor income
    - family income
    - farm income
    - fiduciary accounting income
    - financial income
    - financial services income
    - fixed income
    - foregone income
    - foreign earned income
    - foreign exchange trading income
    - foreign source income
    - franked income
    - gambling income
    - gift income
    - gross income
    - gross national income
    - gross operating income
    - guaranteed minimum income
    - habitual income
    - hidden income
    - household income
    - illegal income
    - imputed income
    - individual income
    - interest income
    - interest income on advances to customers
    - interest income on commercial loans
    - interest income on loans
    - investment income
    - invisible income
    - irregular income
    - labour income
    - large income
    - licensing income
    - life income
    - low income
    - manufacturing income
    - marginal income
    - minimum income
    - miscellaneous income
    - money income
    - national income
    - negative income
    - net income
    - net income before exemptions
    - net income of society
    - net income per share
    - net capital income
    - net interest income
    - net operating income
    - net operating income before provisions for losses
    - nominal income
    - noninterest income
    - noninterest operating income
    - nonoperating income
    - nontaxable income
    - nontrading income
    - notional income
    - operating income
    - operational income
    - ordinary income
    - ordinary gross income
    - original income
    - other income
    - ownership incomes
    - passive income
    - passive activity income
    - passive investment income
    - per capita income
    - per head income
    - periodical income
    - permanent income
    - personal income
    - portfolio income
    - premium income
    - pretax income
    - primary income
    - private income
    - professional income
    - projected income
    - property income
    - psychic income
    - real income
    - regular income
    - relative income
    - rent income
    - rental income
    - rentier income
    - residual income
    - retained income
    - retained taxable income
    - retirement income
    - sales income
    - self-employment income
    - separate taxable income
    - service income
    - settled income
    - sheltered income
    - social income
    - spendable income
    - steady income
    - supplementary income
    - take home income
    - taxable income
    - tax-exempt income
    - tax-exempt interest income
    - tax-free income
    - total income
    - trading income
    - transitory income
    - undistributed income
    - unearned income
    - unexpected income
    - unreported income
    - wage and salary income
    - yearly income
    - income for the year
    - income from affiliates
    - income from business
    - income from capital
    - income from commercial activities
    - income from currency transactions
    - income from customer transactions
    - income from entrepreneurship
    - income from finance leases
    - income from investment of capital
    - income from investments
    - income from off-balance-sheet transactions
    - income from operations
    - income from property
    - income from rentals
    - income from sales
    - income from self-employment
    - income from treasury and interbank transactions
    - income from work
    - income in foreign currency
    - income in kind
    - income of an enterprise
    - income of investment
    - incomes of the population
    - income on currency operations
    - income on securities transactions
    - income on trust activities
    - income per head
    - income and expenditure
    - income and expense
    - income attributable to gross receipts from foreign trade
    - income exempt from taxes
    - income generated by
    - income liable to tax
    - income subject to tax
    - accumulate income beyond the reasonable needs of business
    - assign income to another person for tax purposes
    - boost income
    - bring in an income
    - compute taxable income
    - conceal income from taxation
    - declare income
    - defer income
    - derive income from activities
    - detect illegal income
    - draw income
    - earn income
    - ensure income
    - exclude income
    - gain income
    - generate an income
    - redistribute the income
    - reflect taxable income inaccurately
    - report income
    - split the income
    - tax income
    - underreport income

    English-russian dctionary of contemporary Economics > income

  • 50 administration

    [ədˌmɪnɪsˈtreɪʃən]
    administration администрация administration ведение дела administration ведомство administration министерство administration назначение или прием (лекарств) administration орган управления administration отправление (правосудия) administration отправление правосудия administration правительство Administration: Administration правительство (США) administration: administration применение наказания administration регулирование administration руководство administration снабжение administration срок президентских полномочий administration управление (делами) administration управление делами administration управление и распоряжение наследством Administration: Administration: administration of Estates Act Закон об управлении имуществом (Великобритания) administration: administration: administration of guarantees предоставление гарантий administration by court управление и распоряжение наследством через суд administration by executor управление и распоряжение наследством через судебного исполнителя administration of accounts ведение счетов administration of an office администрация administration of assets управление активами по поручению их владельца administration of estate пользование земельной собственностью на условиях аренды administration of estate управление имуществом administration: administration of guarantees предоставление гарантий administration of justice обеспечение правопорядка administration of justice отправление правосудия administration of justice применение (наказания) administration of justice применение норм права administration of loans предоставление кредитов administration of oath приведение к присяге administration of oath принятие присяги administration of property управление земельной собственностью administration of property управление собственностью case administration ведение дела central administration центральная администрация central administration центральная власть civil administration гражданская администрация crown lands administration администрация государственных земель (Великобритания) data administration вчт. организация прохождения данных environmental administration управление по охране окружающей среды estate administration управление имуществом financial administration ведение финансовых дел financial administration управление финансами, финансовое управление financial administration финансовое управление fiscal administration налоговое управление fiscal administration финансовое управление forced administration принудительное ведение дел forced administration принудительное управление harbour administration суд. управление порта health administration управление здравоохранения joint administration объединенная администрация judicial administration судебная администрация labour administration администрация труда, управление вопросами труда limited administration управление с ограниченной ответственностью local administration местная администрация local government administration местный орган власти local government administration орган местного самоуправления military administration военная администрация municipal administration городская администрация municipal administration муниципальные власти national administration государственное управление national administration правительство (США) pay administration управление зарплаты personel administration кадровое управление personnel administration управление кадрами port administration портовая администрация prison administration тюремная администрация property administration управление недвижимостью public administration муниципальная администрация public administration область управления государственными и местными органами public administration управление на государственном и местном уровнях public lands administration управление государственными землями real estate administration ведомство, занимающееся вопросами недвижимости registering administration приемная комиссия responsible administration ответственное руководство salary administration управление оплатой труда securities administration ведение операций с ценными бумагами social administration социальная администрация social administration управление социальными делами social work administration управление социальной работой special administration специальное управление state administration государственное управление tax administration налоговое ведомство wage administration управление вопросами заработной платы

    English-Russian short dictionary > administration

  • 51 law

    5) юстиция; юристы

    according to law — в соответствии с правом, с законом; правомерно | соответствующий праву, закону; правомерный, законный;

    law and order — правопорядок;

    law and usage of Parliament — парламентский обычай;

    law as amended — закон в изменённой редакции;

    law as fact — право как факт, право как сущее;

    law as norm — право как норма, право как должное;

    at law — в соответствии с правом, в силу права, в области права; в рамках общего права;

    law Christian — церковное право;

    contrary to law — в противоречии с правом; в противоречии с законом | противоречащий праву; противоречащий закону;

    law due to expire — закон с истекающим сроком действия;

    law for the time being — закон, действующий в настоящее время;

    law in force — 1. действующее право 2. действующий закон;

    in law — по закону;

    contemplation in law — 1. юридически значимые намерения, цель 2. точка зрения закона;

    law in vigour — действующий закон;

    law martial — военное положение;

    law merchant — торговое право; обычное торговое право;

    law spiritual — церковное право;

    to be in trouble with the law — вступить в конфликт с законом;

    to carry law into effect — ввести закон в действие;

    to clarify the law — разъяснить смысл правовой нормы, закона;

    to consult the law — обратиться за разъяснением к закону; обратиться за консультацией к юристу, к адвокату;

    to continue existing law — продлевать действие существующей правовой нормы, закона;

    to create new law — создавать новую правовую норму; принимать (новый) закон;

    to elaborate the law — разрабатывать закон;

    to emerge as law — обретать силу закона;

    to get into difficulty with the law — вступить в конфликт с законом;

    to go to law — обратиться к правосудию;

    to keep law current — модернизировать право, закон;

    to make laws — законодательствовать;

    to practice law — заниматься юридической [адвокатской] практикой;

    to provide for by law — предусмотреть законом, узаконить;

    to restate the law — переформулировать, перередактировать правовую норму, закон;

    to stand to the law — предстать перед судом;

    to strain the law — допустить натяжку в истолковании закона;

    to teach law — преподавать право;

    law unacted upon — закон, который не соблюдается;

    within the law — в рамках закона, в пределах закона

    law of international organizations — право, регулирующее деятельность международных организаций

    - law of arms
    - law of civil procedure
    - law of conflict of laws
    - law of conflict
    - law of contract
    - law of copyright
    - law of corrections
    - law of crimes
    - law of crime
    - law of criminal procedure
    - law of domestical relations
    - law of domestic relations
    - law of employment
    - law of equity
    - law of evidence
    - law of God
    - law of honour
    - law of industrial relations
    - law of international trade
    - law of landlord and tenant
    - law of marriage
    - law of master and servant
    - law of merchants
    - law of merchant shipping
    - law of nations
    - law of nature
    - law of neighbouring tenements
    - law of obligation
    - law of outer space
    - law of peace
    - law of personal property
    - law of persons
    - law of power
    - law of practice
    - law of prize
    - law of procedure
    - law of property
    - law of quasi-contract
    - law of real property
    - law of shipping
    - law of substance
    - law of succession
    - law of taxation
    - law of the air
    - law of the case
    - law of the church
    - law of the Constitution
    - law of the court
    - law of the flag
    - law of the land
    - law of the sea
    - law of the situs
    - law of the staple
    - law of torts
    - law of treaties
    - law of trusts
    - law of war
    - abnormal law
    - absolute law
    - actual law
    - adjective law
    - adjective patent law
    - administrative law
    - admiralty law
    - admitted law
    - agrarian law
    - air carriage law
    - ambassadorial law
    - American Indian law
    - American international law
    - Antarctic law
    - anti-corrupt practices laws
    - antipollution laws
    - anti-trust laws
    - antiunion laws
    - applicable law
    - applied law
    - bad law
    - banking law
    - basic law
    - binding law
    - blue law
    - blue sky laws
    - Brehon laws
    - broken law
    - business law
    - canon law
    - case law
    - census disclosure law
    - church law
    - cited law
    - civil law
    - club law
    - commercial law
    - commitment law
    - common law
    - company law
    - comparative law
    - compiled laws
    - congressional law
    - conservation laws
    - consolidated laws
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    - quarantine laws
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    - merchant law
    - statutory law

    Англо-русский юридический словарь > law

  • 52 taxation

    tækˈseɪʃən сущ.
    1) обложение налогом;
    налогообложение;
    взимание налога double taxation increase of taxation supplementary taxation
    2) размер, сумма налога heavy taxation
    3) доход от налогообложения
    4) юр. установление размера судебных издержек обложение налогом;
    налогообложение;
    взимание налога - double * двойное обложение - increase of *, supplementary * повышение налогов;
    рост налогового бремени размер налога - heavy * большие налоги доход от налогообложения (юридическое) установление размера судебных издержек (лесохозяйственное) таксация;
    определение ежегодного прироста древесины assessed ~ налогообложение business ~ налогообложение предпринимателя business ~ налогообложение торгово-промышленного предприятия capital gains ~ обложение налогом прироста капитала city ~ обложение муниципальным налогом company ~ налогообложение компании company ~ налогообложение компаний consumer ~ налогообложение потребителя cooperative ~ совместное налогообложение corporate ~ налогообложение корпорации cumulative ~ совокупное налогообложение current ~ действующее налогообложение deferred ~ отсроченная уплата налогов deferred ~ отсроченное налогообложение direct ~ прямое налогообложение double ~ двойное налогообложение double ~ convention соглашение о защите от двойного налогообложения dual ~ двойное налогообложение energy ~ налогообложение энергоресурсов exemption from ~ освобождение от налогообложения faculty principle of ~ факультативный принцип налогообложения fair ~ справедливое налогообложение graduated ~ прогрессивное налогообложение group ~ налогообложение группы компаний incentive ~ стимулирующее налогообложение income ~ обложение подоходным налогом indirect ~ косвенное налогообложение institutional ~ установленное налогообложение intermunicipal ~ межмуниципальное налогообложение joint ~ общее налогообложение land ~ земельная таксация land ~ таксация земли land value ~ налогообложение стоимости земли local ~ местное налогообложение municipal ~ муниципальное налогообложение national ~ государственное налогообложение progressive ~ прогрессивное налогообложение property ~ налогообложение имущества regressive ~ регрессивное налогообложение specific ~ специальное налогообложение spouse ~ взимание налогов с одного из супругов state ~ государственное налогообложение supplementary ~ дополнительное налогоообложение taxation взимание налогов ~ налогообложение ~ обложение налогом;
    взимание налога ~ размер, сумма налога ~ таксация (судебных издержек) Taxation: Taxation: ~ of Foundations Act Закон о налогообложении общественных фондов taxation: taxation: ~ of income взимание подоходного налога ~ of capital налогообложение капитала ~ of capital gains on bonds налогообложение дохода от облигаций ~ of capital gains on securities налогообложение дохода от ценных бумаг ~ of capital gains on shares налогообложение дохода от акций ~ of capital yield налогообложение дохода от капитала ~ of consumption налогообложение потребления ~ of corporations налогообложение корпораций ~ of costs налогообложение затрат ~ of costs таксация судебных издержек ~ of foundations налогообложение общественных фондов taxation: ~ of income взимание подоходного налога ~ of income and property налогообложение доходов и имущества ~ of motor vehicles налогообложение автотранспортных средств ~ of pensions налогообложение пенсий ~ of profit взимание налога на прибыли ~ of profit from sale of real property взимание налога на прибыли от продажи недвижимости ~ of property налогообложение имущества ~ of real estate налогообложение недвижимого имущества ~ of real property налогообложение недвижимого имущества ~ of shareholders налогообложение акционеров ~ of trusts налогообложение доверительных фондов ~ on real estate and working assets налогообложение недвижимости и оборотного капитала

    Большой англо-русский и русско-английский словарь > taxation

  • 53 trust

    1. n
    1) довір'я, віра

    to have (to put, to repose) one's trust in smb., smth. — довіряти комусь, чомусь

    to take smth. on trust — приймати щось на віру

    2) відповідальна посада; відповідальне становище
    3) обов'язок; відповідальність; повинність

    breach of trust — зловживання довір'ям; обманні дії

    4) надія
    5) довірене майно
    6) опіка (над чимсь)
    7) кредит

    to supply goods (up)on trust — постачати товари у кредит

    8) ек. трест; концерн
    9) управління майном за дорученням

    the property is not mine, it is a trust — це не моє майно, я управляю ним за дорученням

    2. adj
    1) довірений, доручений
    2) керований за дорученням
    3) що належить тресту

    trust deedюр. доручення

    3. v
    1) довіряти, вірити

    I trust him as I would myself — я вірю йому, як самому собі

    2) покладатися, довірятися
    3) доручати
    4) сподіватися, гадати, вважати

    you are quite well, I trust — гадаю, ви цілком здорові

    I trust you will be better soon — сподіваюся, що ви незабаром одужаєте

    5) давати у кредит
    * * *
    I [trvst] n

    to have /to put, to repose/ one's trust in smb; smth — довіряти кому-н., чому-н.

    to gain /to win/ the trust of one's associates — завоювати довіру колег

    I don't have any trust in what he says — у мене немає ніякої довіри до його слів; віра

    trust in providential guidance of history — віра в те, що історією управляє провидіння

    to take smth on trust — приймати що-н. на віру

    I guess we've got to take his story on trust — я думаю, що нам доведеться прийняти його розповідь на віру

    he holds a position of great trust, he is in a position of great trust — він займає відповідальний пост; борг, обов'язок; відповідальність

    breach of trust — обманні дії; юp. порушення довірчим власником своїх обов'язків звістка

    to regard smth as a sacred trust — вважати що-н. своїм священним обов'язком

    to fail in one's trust, to violate one's trust — не справитися з своїми обов'язками, не виправдати довіри

    our trust is that she will soon be well — ми сподіваємося, що вона скоро видужає; надія, джерело надії

    4) юp. довірча власність або майно, довірене піклуванню; управління майном довірчим власником; опіка

    to commit the farm to smb 's trust, to leave the farm in the trust of smb — довірити кому-н. управління своєю фермою

    the property is not mine. it is a trust — це не моє майно, я керую їм за дорученням; опіка; охорона

    National Trust( національне) об'єднання охорони пам'ятників

    5) кoм. кредит
    6) eк. трест; концерн
    II [trvst] a
    1) довірений (кому-н. ким-н.); trust estate юp. майно, що є предметом довірчої власності; права довірчого власника; права бенефіциарія

    trust property — довірча власність; майно, передане в управління довірчому власникові

    trust agreement — договір про передачу майна іншій особі під відповідальне зберігання, управління

    III [trvst] v
    1) довіряти, вірити; I trust him as I would myself я вірю йому, як самому собі

    it is hard to trust where respect is acking — важко довіряти тому, кого не поважаєш; де немає пошани, немає, довіри; вірити; покладатися на органи чуття

    I could scarcely trust my own eyes — я не вірив своїм очам; (in) довірятися

    I want somebody I can trust in — мені потрібна людина, якій я міг би довіритися

    2) (to) покладатися, довірятися

    to trust to smb 's instinct — покладатися на чий-е. інстинкт [на чию-н. інтуїцію]

    you trust (to) your memory too much — ви дуже покладаєтеся на свою пам'ять

    he may be trusted to do the work — йому можна довірити цю роботу; (in) вірити, сподіватися, покладатися

    trust in your star (s)! — вір своїй зірці!

    3) довіряти, ввіряти; доручати піклування

    to trust smb to do smth /to get smth done/ — довірити /доручити/ кому-н. зробити що-н.; I trust my affairs to an experienced lawyer я довіряю ведення своїх справ досвідченому юристові

    he may be perfectly well trusted with large sums of money, large sums of money may be perfectly well trusted to him — йому можна абсолютно спокійно довірити велику суму грошей

    I can't trust him with buying furniture — я не можу довірити йому покупку меблів; у заперечних або питальних реченнях боятися довірити або дозволити

    not to trust smb out of one's sight — не спускати око з кого-н.

    I couldn't trust myself to speak — я боявся заговоритися, голосом видати своє хвилювання

    4) сподіватися; вважати

    you're quite well, I trust — я сподіваюся, ви цілком здорові

    I trust to be able to join you — я вважаю, що зможу до вас приєднатися

    I trust this is the book you wanted — я сподіваюся, що вам була потрібна саме ця книга

    I trust you to make all the arrangements — сподіваюся, що ви всі влаштуєтеся ( найкращим чином)

    5) кoм. давати в кредит

    to trust a person up to... pounds — вирішити кому-н. кредит до... фунтів

    to trust smb for meat — відпускати кому-н. м'ясо в кредит

    to trust as far as one can fling a bull by the tail — = абсолютно не довіряти, не мати анінайменшої довіри

    it is an equal failing to trust everybody and to trust nobodyпpиcл. довіряти всім, нікому не довіряти - однаково погано

    trust him to say that I — він не міг не сказати чого-небудь в цьому роді; у цих словах він весь

    English-Ukrainian dictionary > trust

  • 54 taxation

    [tækˈseɪʃən]
    assessed taxation налогообложение business taxation налогообложение предпринимателя business taxation налогообложение торгово-промышленного предприятия capital gains taxation обложение налогом прироста капитала city taxation обложение муниципальным налогом company taxation налогообложение компании company taxation налогообложение компаний consumer taxation налогообложение потребителя cooperative taxation совместное налогообложение corporate taxation налогообложение корпорации cumulative taxation совокупное налогообложение current taxation действующее налогообложение deferred taxation отсроченная уплата налогов deferred taxation отсроченное налогообложение direct taxation прямое налогообложение double taxation двойное налогообложение double taxation convention соглашение о защите от двойного налогообложения dual taxation двойное налогообложение energy taxation налогообложение энергоресурсов exemption from taxation освобождение от налогообложения faculty principle of taxation факультативный принцип налогообложения fair taxation справедливое налогообложение graduated taxation прогрессивное налогообложение group taxation налогообложение группы компаний incentive taxation стимулирующее налогообложение income taxation обложение подоходным налогом indirect taxation косвенное налогообложение institutional taxation установленное налогообложение intermunicipal taxation межмуниципальное налогообложение joint taxation общее налогообложение land taxation земельная таксация land taxation таксация земли land value taxation налогообложение стоимости земли local taxation местное налогообложение municipal taxation муниципальное налогообложение national taxation государственное налогообложение progressive taxation прогрессивное налогообложение property taxation налогообложение имущества regressive taxation регрессивное налогообложение specific taxation специальное налогообложение spouse taxation взимание налогов с одного из супругов state taxation государственное налогообложение supplementary taxation дополнительное налогоообложение taxation взимание налогов taxation налогообложение taxation обложение налогом; взимание налога taxation размер, сумма налога taxation таксация (судебных издержек) Taxation: Taxation: taxation of Foundations Act Закон о налогообложении общественных фондов taxation: taxation: taxation of income взимание подоходного налога taxation of capital налогообложение капитала taxation of capital gains on bonds налогообложение дохода от облигаций taxation of capital gains on securities налогообложение дохода от ценных бумаг taxation of capital gains on shares налогообложение дохода от акций taxation of capital yield налогообложение дохода от капитала taxation of consumption налогообложение потребления taxation of corporations налогообложение корпораций taxation of costs налогообложение затрат taxation of costs таксация судебных издержек taxation of foundations налогообложение общественных фондов taxation: taxation of income взимание подоходного налога taxation of income and property налогообложение доходов и имущества taxation of motor vehicles налогообложение автотранспортных средств taxation of pensions налогообложение пенсий taxation of profit взимание налога на прибыли taxation of profit from sale of real property взимание налога на прибыли от продажи недвижимости taxation of property налогообложение имущества taxation of real estate налогообложение недвижимого имущества taxation of real property налогообложение недвижимого имущества taxation of shareholders налогообложение акционеров taxation of trusts налогообложение доверительных фондов taxation on real estate and working assets налогообложение недвижимости и оборотного капитала

    English-Russian short dictionary > taxation

  • 55 underwriter

    сущ.
    сокр. UW, U/W
    1) фин. андеррайтер, гарант (размещения), поручитель (сторона, гарантирующая эмитенту продажу выпуска ценных бумаг; андеррайтер приобретает ценные бумаги у эмитента и перепродает их инвесторам; обычно в качестве андеррайтера выступает инвестиционный банк, биржевой брокер или синдикат нескольких банков или брокеров)
    See:
    2)
    а) страх. андеррайтер (ответственное лицо страховщика, уполномоченное выполнять необходимые процедуры по рассмотрению предложений и принятию рисков на страхование (перестрахование); оценивает риск, определяет цену и прочие условия страхования, оформляет страховые полисы)
    See:
    б) страх. страховщик, андеррайтер; страховая компания (лицо, принимающее риск на страхование)

    life insurance underwriter, underwriter of life insurance — страховщик жизни; страховая компания, специализирующаяся на страховании жизни; андеррайтер по страхованию жизни

    property insurance underwriter, underwriter of property insurance — страховщик имущества; страховая компания, специализирующаяся на страховании имущества; андеррайтер по страхованию имущества

    Syn:
    See:

    * * *
    abbrev.: UW underwriter андеррайтер: 1) гарант размещения ценных бумаг (на определенную часть займа); покупает ценные бумаги от своего имени или действует как посредник для размещения бумаг среди конечных инвесторов; см. stand-by underwriter; 2) тот, кто принимает на себя страховой риск; 3) сотрудник страховой фирмы, который оценивает риски и определяет условия страхового полиса.
    * * *
    андеррайтер; гарант покупки и размещения выпуска; гарант размещения выпуска; страховщик
    . . Словарь экономических терминов .
    * * *
    см. insurer
    лицо, уполномоченное компанией страховой (перестраховочной) или синдикатом «Ллойда» принимать на страхование (перестрахование) риски
    -----
    финансовый институт, как правило, эмиссионный дом или торговый банк, который гарантирует приобретение части непроданных акций при публичном размещении нового выпуска

    Англо-русский экономический словарь > underwriter

  • 56 trust

    1. verb
    1) (to have confidence or faith; to believe: She trusted (in) him.) confiar (en)
    2) (to give (something to someone), believing that it will be used well and responsibly: I can't trust him with my car; I can't trust my car to him.) confiar algo a alguien
    3) (to hope or be confident (that): I trust (that) you had / will have a good journey.) esperar; confiar (en que)

    2. noun
    1) (belief or confidence in the power, reality, truth, goodness etc of a person or thing: The firm has a great deal of trust in your ability; trust in God.) confianza
    2) (charge or care; responsibility: The child was placed in my trust.) carga, cuidado; responsabilidad
    3) (a task etc given to a person by someone who believes that they will do it, look after it etc well: He holds a position of trust in the firm.) responsabilidad
    4) (arrangement(s) by which something (eg money) is given to a person to use in a particular way, or to keep until a particular time: The money was to be held in trust for his children; (also adjective) a trust fund) fideicomiso; fondo de inversión
    5) (a group of business firms working together: The companies formed a trust.) trust, cartel
    - trustworthy
    - trustworthiness
    - trusty
    - trustily
    - trustiness

    trust1 n confianza
    trust2 vb confiar / fiarse
    don't trust her, she's a liar no te fíes de ella, es una mentirosa
    trust me! ¡confía en mí!

    trust m Com trust ' trust' also found in these entries: Spanish: absoluta - absoluto - abuso - callar - componenda - confiar - creer - desconfiar - fiar - fiarse - oportuna - oportuno - sabiduría - azar - confianza - fe English: anti-trust - breach - misplaced - National Trust - trust - unit trust - absolute - confidence - faith - implicit - keeping
    tr[trʌst]
    1 (confidence) confianza
    3 SMALLFINANCE/SMALL (money, property) fondo de inversión
    5 (foundation) patronato, fundación nombre femenino
    6 SMALLFINANCE/SMALL (cartel) trust nombre masculino, cartel nombre masculino
    1 (have faith in, rely on) confiar en, fiarse de
    do you trust me? ¿confías en mí?, ¿te fías de mí?
    can I trust you to lock up? ¿me puedo fiar de que cerrarás con llave?
    2 (hope, expect) esperar
    3 (entrust) confiar
    can I trust you with all this money? ¿puedo confiarte todo este dinero?
    1 confiar (in, en), tener confianza (in, en)
    \
    SMALLIDIOMATIC EXPRESSION/SMALL
    in trust en fideicomiso
    on trust (without proof) a ojos cerrados 2 (on credit) a crédito
    to trust something to luck dejar algo librado,-a al azar
    trust you! ¡típico!
    trust company compañía de fideicomiso
    trust fund patronato
    trust ['trʌst] vi
    : confiar, esperar
    to trust in God: confiar en Dios
    trust vt
    1) entrust: confiar, encomendar
    2) : confiar en, tenerle confianza a
    I trust you: te tengo confianza
    1) confidence: confianza f
    2) hope: esperanza f, fe f
    3) credit: crédito m
    4) : fideicomiso m
    to hold in trust: guardar en fideicomiso
    5) : trust m (consorcio empresarial)
    6) custody: responsabilidad f, custodia f
    v.
    confiar v.
    confiar en v.
    fiarse de v.
    n.
    cargo s.m.
    confianza s.f.
    crédito s.m.
    depositaría s.f.
    depósito s.m.
    fideicomiso s.m.
    trʌst
    I
    1)
    a) u (confidence, faith) confianza f

    to have trust IN somebody/something — tener* confianza en alguien/algo

    on trust — ( without verification) bajo palabra; ( on credit) a crédito

    to put o place one's trust in somebody/something — depositar su (or mi etc) confianza en alguien/algo

    to take somebody on trust — fiarse* de alguien

    take it on trust that... — ten por seguro que...

    b) u c ( responsibility)
    2) ( Fin)
    a) c (money, property) fondo m de inversiones
    b) c ( institution) fundación f
    c) u ( custody) ( Law) fideicomiso m

    to hold something in trust for somebody — mantener* algo en fideicomiso para alguien


    II
    1.
    1) ( have confidence in) \<\<person\>\> confiar* en, tener* confianza en; ( in negative sentences) fiarse* de

    to trust somebody to + INF: can they be trusted to be there on time? ¿podemos confiar en que van a llegar a tiempo?; I don't trust them to do as they're told no me fío de que vayan a obedecer; I've broken it - trust you! (iro) se me ha roto - típico!; to trust somebody WITH something — confiarle* algo a alguien

    2) (hope, assume) (frml) esperar

    2.
    vi

    to trust IN somebody/something — confiar* or tener* confianza en alguien/algo

    to trust TO something — confiar* en algo

    [trʌst]
    1. N
    1) (=faith, confidence) confianza f (in en)

    you've betrayed their trust — has traicionado la confianza que tenían puesta en ti

    I have complete trust in you — confío plenamente en ti, tengo absoluta confianza en ti

    to take sth/sb on trust — fiarse de algo/algn

    to put one's trust in sth/sb — depositar su confianza en algo/algn

    2) (=responsibility)

    to give sth into sb's trust — confiar algo a algn

    to be in a position of trust — tener un puesto de confianza or responsabilidad

    a sacred trust — un deber sagrado

    3) (Jur) (=money) (for third party) fondo m fiduciario, fondo m de fideicomiso; (Econ) (=investment) fondo m de inversiones; (=institution) fundación f

    charitable trust — fundación f benéfica

    in trust — en fideicomiso

    to put or place sth in trust — dejar algo en fideicomiso

    to set up a trust — crear un fondo fiduciario or de fideicomiso

    charitable, investment, unit
    4) (Comm, Econ) (also: trust company) trust m, compañía f fiduciaria, compañía f de fideicomiso
    5) (also: trust hospital) fundación f hospitalaria
    2. VT
    1) (=consider honest, reliable) [+ person, judgment, instincts] fiarse de

    don't you trust me? — ¿no te fías de mí?

    do you think we can trust him? — ¿crees que nos podemos fiar de él?, ¿crees que podemos confiar or tener confianza en él?

    to trust sb to do sth: I trust you to keep this secret — confío en que guardes este secreto

    do you think we can trust him to give us our share? — ¿crees que podemos fiarnos de que nos va a dar nuestra parte?

    you can't trust a word he says — es imposible creer ninguna palabra suya, no se puede uno fiar de nada de lo que dice

    2) (=have confidence in) confiar en, tener confianza en

    trust me, I know what I'm doing — confía en mí, sé lo que estoy haciendo

    "I forgot" - "trust you!" — -se me olvidó -¡mira por dónde! or -¡cómo no!

    trust you to break it! — ¡era de esperar que lo rompieses!

    3) (=entrust)

    to trust sth to sb — confiar algo a algn

    to trust sb with sth, he's not the sort of person to be trusted with a gun — no es la clase de persona de la que se puede uno fiar con una pistola, no es la clase de persona a la que se puede confiar una pistola

    4) frm (=hope) esperar
    3.
    VI

    to trust in sth/sb — confiar en algo/algn

    to trust to luck/fate — encomendarse a la suerte/al destino

    4.
    CPD

    trust account Ncuenta f fiduciaria, cuenta f de fideicomiso

    trust company Ncompañía f fiduciaria, compañía f de fideicomiso

    trust fund Nfondo m fiduciario, fondo m de fideicomiso

    trust hospital Nfundación f hospitalaria

    * * *
    [trʌst]
    I
    1)
    a) u (confidence, faith) confianza f

    to have trust IN somebody/something — tener* confianza en alguien/algo

    on trust — ( without verification) bajo palabra; ( on credit) a crédito

    to put o place one's trust in somebody/something — depositar su (or mi etc) confianza en alguien/algo

    to take somebody on trust — fiarse* de alguien

    take it on trust that... — ten por seguro que...

    b) u c ( responsibility)
    2) ( Fin)
    a) c (money, property) fondo m de inversiones
    b) c ( institution) fundación f
    c) u ( custody) ( Law) fideicomiso m

    to hold something in trust for somebody — mantener* algo en fideicomiso para alguien


    II
    1.
    1) ( have confidence in) \<\<person\>\> confiar* en, tener* confianza en; ( in negative sentences) fiarse* de

    to trust somebody to + INF: can they be trusted to be there on time? ¿podemos confiar en que van a llegar a tiempo?; I don't trust them to do as they're told no me fío de que vayan a obedecer; I've broken it - trust you! (iro) se me ha roto - típico!; to trust somebody WITH something — confiarle* algo a alguien

    2) (hope, assume) (frml) esperar

    2.
    vi

    to trust IN somebody/something — confiar* or tener* confianza en alguien/algo

    to trust TO something — confiar* en algo

    English-spanish dictionary > trust

  • 57 tax

    1) налог; сбор; пошлина; подать
    2) обложение || облагать налогом или пошлиной
    3) амер. разг. размер счёта
    4) амер. членские взносы || взимать членские взносы
    5) амер. разг. назначать или спрашивать цену

    Англо-русский словарь по экономике и финансам > tax

  • 58 Historical Portugal

       Before Romans described western Iberia or Hispania as "Lusitania," ancient Iberians inhabited the land. Phoenician and Greek trading settlements grew up in the Tagus estuary area and nearby coasts. Beginning around 202 BCE, Romans invaded what is today southern Portugal. With Rome's defeat of Carthage, Romans proceeded to conquer and rule the western region north of the Tagus, which they named Roman "Lusitania." In the fourth century CE, as Rome's rule weakened, the area experienced yet another invasion—Germanic tribes, principally the Suevi, who eventually were Christianized. During the sixth century CE, the Suevi kingdom was superseded by yet another Germanic tribe—the Christian Visigoths.
       A major turning point in Portugal's history came in 711, as Muslim armies from North Africa, consisting of both Arab and Berber elements, invaded the Iberian Peninsula from across the Straits of Gibraltar. They entered what is now Portugal in 714, and proceeded to conquer most of the country except for the far north. For the next half a millennium, Islam and Muslim presence in Portugal left a significant mark upon the politics, government, language, and culture of the country.
       Islam, Reconquest, and Portugal Created, 714-1140
       The long frontier struggle between Muslim invaders and Christian communities in the north of the Iberian peninsula was called the Reconquista (Reconquest). It was during this struggle that the first dynasty of Portuguese kings (Burgundian) emerged and the independent monarchy of Portugal was established. Christian forces moved south from what is now the extreme north of Portugal and gradually defeated Muslim forces, besieging and capturing towns under Muslim sway. In the ninth century, as Christian forces slowly made their way southward, Christian elements were dominant only in the area between Minho province and the Douro River; this region became known as "territorium Portu-calense."
       In the 11th century, the advance of the Reconquest quickened as local Christian armies were reinforced by crusading knights from what is now France and England. Christian forces took Montemor (1034), at the Mondego River; Lamego (1058); Viseu (1058); and Coimbra (1064). In 1095, the king of Castile and Léon granted the country of "Portu-cale," what became northern Portugal, to a Burgundian count who had emigrated from France. This was the foundation of Portugal. In 1139, a descendant of this count, Afonso Henriques, proclaimed himself "King of Portugal." He was Portugal's first monarch, the "Founder," and the first of the Burgundian dynasty, which ruled until 1385.
       The emergence of Portugal in the 12th century as a separate monarchy in Iberia occurred before the Christian Reconquest of the peninsula. In the 1140s, the pope in Rome recognized Afonso Henriques as king of Portugal. In 1147, after a long, bloody siege, Muslim-occupied Lisbon fell to Afonso Henriques's army. Lisbon was the greatest prize of the 500-year war. Assisting this effort were English crusaders on their way to the Holy Land; the first bishop of Lisbon was an Englishman. When the Portuguese captured Faro and Silves in the Algarve province in 1248-50, the Reconquest of the extreme western portion of the Iberian peninsula was complete—significantly, more than two centuries before the Spanish crown completed the Reconquest of the eastern portion by capturing Granada in 1492.
       Consolidation and Independence of Burgundian Portugal, 1140-1385
       Two main themes of Portugal's early existence as a monarchy are the consolidation of control over the realm and the defeat of a Castil-ian threat from the east to its independence. At the end of this period came the birth of a new royal dynasty (Aviz), which prepared to carry the Christian Reconquest beyond continental Portugal across the straits of Gibraltar to North Africa. There was a variety of motives behind these developments. Portugal's independent existence was imperiled by threats from neighboring Iberian kingdoms to the north and east. Politics were dominated not only by efforts against the Muslims in
       Portugal (until 1250) and in nearby southern Spain (until 1492), but also by internecine warfare among the kingdoms of Castile, Léon, Aragon, and Portugal. A final comeback of Muslim forces was defeated at the battle of Salado (1340) by allied Castilian and Portuguese forces. In the emerging Kingdom of Portugal, the monarch gradually gained power over and neutralized the nobility and the Church.
       The historic and commonplace Portuguese saying "From Spain, neither a good wind nor a good marriage" was literally played out in diplomacy and war in the late 14th-century struggles for mastery in the peninsula. Larger, more populous Castile was pitted against smaller Portugal. Castile's Juan I intended to force a union between Castile and Portugal during this era of confusion and conflict. In late 1383, Portugal's King Fernando, the last king of the Burgundian dynasty, suddenly died prematurely at age 38, and the Master of Aviz, Portugal's most powerful nobleman, took up the cause of independence and resistance against Castile's invasion. The Master of Aviz, who became King João I of Portugal, was able to obtain foreign assistance. With the aid of English archers, Joao's armies defeated the Castilians in the crucial battle of Aljubarrota, on 14 August 1385, a victory that assured the independence of the Portuguese monarchy from its Castilian nemesis for several centuries.
       Aviz Dynasty and Portugal's First Overseas Empire, 1385-1580
       The results of the victory at Aljubarrota, much celebrated in Portugal's art and monuments, and the rise of the Aviz dynasty also helped to establish a new merchant class in Lisbon and Oporto, Portugal's second city. This group supported King João I's program of carrying the Reconquest to North Africa, since it was interested in expanding Portugal's foreign commerce and tapping into Muslim trade routes and resources in Africa. With the Reconquest against the Muslims completed in Portugal and the threat from Castile thwarted for the moment, the Aviz dynasty launched an era of overseas conquest, exploration, and trade. These efforts dominated Portugal's 15th and 16th centuries.
       The overseas empire and age of Discoveries began with Portugal's bold conquest in 1415 of the Moroccan city of Ceuta. One royal member of the 1415 expedition was young, 21-year-old Prince Henry, later known in history as "Prince Henry the Navigator." His part in the capture of Ceuta won Henry his knighthood and began Portugal's "Marvelous Century," during which the small kingdom was counted as a European and world power of consequence. Henry was the son of King João I and his English queen, Philippa of Lancaster, but he did not inherit the throne. Instead, he spent most of his life and his fortune, and that of the wealthy military Order of Christ, on various imperial ventures and on voyages of exploration down the African coast and into the Atlantic. While mythology has surrounded Henry's controversial role in the Discoveries, and this role has been exaggerated, there is no doubt that he played a vital part in the initiation of Portugal's first overseas empire and in encouraging exploration. He was naturally curious, had a sense of mission for Portugal, and was a strong leader. He also had wealth to expend; at least a third of the African voyages of the time were under his sponsorship. If Prince Henry himself knew little science, significant scientific advances in navigation were made in his day.
       What were Portugal's motives for this new imperial effort? The well-worn historical cliche of "God, Glory, and Gold" can only partly explain the motivation of a small kingdom with few natural resources and barely 1 million people, which was greatly outnumbered by the other powers it confronted. Among Portuguese objectives were the desire to exploit known North African trade routes and resources (gold, wheat, leather, weaponry, and other goods that were scarce in Iberia); the need to outflank the Muslim world in the Mediterranean by sailing around Africa, attacking Muslims en route; and the wish to ally with Christian kingdoms beyond Africa. This enterprise also involved a strategy of breaking the Venetian spice monopoly by trading directly with the East by means of discovering and exploiting a sea route around Africa to Asia. Besides the commercial motives, Portugal nurtured a strong crusading sense of Christian mission, and various classes in the kingdom saw an opportunity for fame and gain.
       By the time of Prince Henry's death in 1460, Portugal had gained control of the Atlantic archipelagos of the Azores and Madeiras, begun to colonize the Cape Verde Islands, failed to conquer the Canary Islands from Castile, captured various cities on Morocco's coast, and explored as far as Senegal, West Africa, down the African coast. By 1488, Bar-tolomeu Dias had rounded the Cape of Good Hope in South Africa and thereby discovered the way to the Indian Ocean.
       Portugal's largely coastal African empire and later its fragile Asian empire brought unexpected wealth but were purchased at a high price. Costs included wars of conquest and defense against rival powers, manning the far-flung navel and trade fleets and scattered castle-fortresses, and staffing its small but fierce armies, all of which entailed a loss of skills and population to maintain a scattered empire. Always short of capital, the monarchy became indebted to bankers. There were many defeats beginning in the 16th century at the hands of the larger imperial European monarchies (Spain, France, England, and Holland) and many attacks on Portugal and its strung-out empire. Typically, there was also the conflict that arose when a tenuously held world empire that rarely if ever paid its way demanded finance and manpower Portugal itself lacked.
       The first 80 years of the glorious imperial era, the golden age of Portugal's imperial power and world influence, was an African phase. During 1415-88, Portuguese navigators and explorers in small ships, some of them caravelas (caravels), explored the treacherous, disease-ridden coasts of Africa from Morocco to South Africa beyond the Cape of Good Hope. By the 1470s, the Portuguese had reached the Gulf of Guinea and, in the early 1480s, what is now Angola. Bartolomeu Dias's extraordinary voyage of 1487-88 to South Africa's coast and the edge of the Indian Ocean convinced Portugal that the best route to Asia's spices and Christians lay south, around the tip of southern Africa. Between 1488 and 1495, there was a hiatus caused in part by domestic conflict in Portugal, discussion of resources available for further conquests beyond Africa in Asia, and serious questions as to Portugal's capacity to reach beyond Africa. In 1495, King Manuel and his council decided to strike for Asia, whatever the consequences. In 1497-99, Vasco da Gama, under royal orders, made the epic two-year voyage that discovered the sea route to western India (Asia), outflanked Islam and Venice, and began Portugal's Asian empire. Within 50 years, Portugal had discovered and begun the exploitation of its largest colony, Brazil, and set up forts and trading posts from the Middle East (Aden and Ormuz), India (Calicut, Goa, etc.), Malacca, and Indonesia to Macau in China.
       By the 1550s, parts of its largely coastal, maritime trading post empire from Morocco to the Moluccas were under siege from various hostile forces, including Muslims, Christians, and Hindi. Although Moroccan forces expelled the Portuguese from the major coastal cities by 1550, the rival European monarchies of Castile (Spain), England, France, and later Holland began to seize portions of her undermanned, outgunned maritime empire.
       In 1580, Phillip II of Spain, whose mother was a Portuguese princess and who had a strong claim to the Portuguese throne, invaded Portugal, claimed the throne, and assumed control over the realm and, by extension, its African, Asian, and American empires. Phillip II filled the power vacuum that appeared in Portugal following the loss of most of Portugal's army and its young, headstrong King Sebastião in a disastrous war in Morocco. Sebastiao's death in battle (1578) and the lack of a natural heir to succeed him, as well as the weak leadership of the cardinal who briefly assumed control in Lisbon, led to a crisis that Spain's strong monarch exploited. As a result, Portugal lost its independence to Spain for a period of 60 years.
       Portugal under Spanish Rule, 1580-1640
       Despite the disastrous nature of Portugal's experience under Spanish rule, "The Babylonian Captivity" gave birth to modern Portuguese nationalism, its second overseas empire, and its modern alliance system with England. Although Spain allowed Portugal's weakened empire some autonomy, Spanish rule in Portugal became increasingly burdensome and unacceptable. Spain's ambitious imperial efforts in Europe and overseas had an impact on the Portuguese as Spain made greater and greater demands on its smaller neighbor for manpower and money. Portugal's culture underwent a controversial Castilianization, while its empire became hostage to Spain's fortunes. New rival powers England, France, and Holland attacked and took parts of Spain's empire and at the same time attacked Portugal's empire, as well as the mother country.
       Portugal's empire bore the consequences of being attacked by Spain's bitter enemies in what was a form of world war. Portuguese losses were heavy. By 1640, Portugal had lost most of its Moroccan cities as well as Ceylon, the Moluccas, and sections of India. With this, Portugal's Asian empire was gravely weakened. Only Goa, Damão, Diu, Bombay, Timor, and Macau remained and, in Brazil, Dutch forces occupied the northeast.
       On 1 December 1640, long commemorated as a national holiday, Portuguese rebels led by the duke of Braganza overthrew Spanish domination and took advantage of Spanish weakness following a more serious rebellion in Catalonia. Portugal regained independence from Spain, but at a price: dependence on foreign assistance to maintain its independence in the form of the renewal of the alliance with England.
       Restoration and Second Empire, 1640-1822
       Foreign affairs and empire dominated the restoration era and aftermath, and Portugal again briefly enjoyed greater European power and prestige. The Anglo-Portuguese Alliance was renewed and strengthened in treaties of 1642, 1654, and 1661, and Portugal's independence from Spain was underwritten by English pledges and armed assistance. In a Luso-Spanish treaty of 1668, Spain recognized Portugal's independence. Portugal's alliance with England was a marriage of convenience and necessity between two monarchies with important religious, cultural, and social differences. In return for legal, diplomatic, and trade privileges, as well as the use during war and peace of Portugal's great Lisbon harbor and colonial ports for England's navy, England pledged to protect Portugal and its scattered empire from any attack. The previously cited 17th-century alliance treaties were renewed later in the Treaty of Windsor, signed in London in 1899. On at least 10 different occasions after 1640, and during the next two centuries, England was central in helping prevent or repel foreign invasions of its ally, Portugal.
       Portugal's second empire (1640-1822) was largely Brazil-oriented. Portuguese colonization, exploitation of wealth, and emigration focused on Portuguese America, and imperial revenues came chiefly from Brazil. Between 1670 and 1740, Portugal's royalty and nobility grew wealthier on funds derived from Brazilian gold, diamonds, sugar, tobacco, and other crops, an enterprise supported by the Atlantic slave trade and the supply of African slave labor from West Africa and Angola. Visitors today can see where much of that wealth was invested: Portugal's rich legacy of monumental architecture. Meanwhile, the African slave trade took a toll in Angola and West Africa.
       In continental Portugal, absolutist monarchy dominated politics and government, and there was a struggle for position and power between the monarchy and other institutions, such as the Church and nobility. King José I's chief minister, usually known in history as the marquis of Pombal (ruled 1750-77), sharply suppressed the nobility and the
       Church (including the Inquisition, now a weak institution) and expelled the Jesuits. Pombal also made an effort to reduce economic dependence on England, Portugal's oldest ally. But his successes did not last much beyond his disputed time in office.
       Beginning in the late 18th century, the European-wide impact of the French Revolution and the rise of Napoleon placed Portugal in a vulnerable position. With the monarchy ineffectively led by an insane queen (Maria I) and her indecisive regent son (João VI), Portugal again became the focus of foreign ambition and aggression. With England unable to provide decisive assistance in time, France—with Spain's consent—invaded Portugal in 1807. As Napoleon's army under General Junot entered Lisbon meeting no resistance, Portugal's royal family fled on a British fleet to Brazil, where it remained in exile until 1821. In the meantime, Portugal's overseas empire was again under threat. There was a power vacuum as the monarch was absent, foreign armies were present, and new political notions of liberalism and constitutional monarchy were exciting various groups of citizens.
       Again England came to the rescue, this time in the form of the armies of the duke of Wellington. Three successive French invasions of Portugal were defeated and expelled, and Wellington succeeded in carrying the war against Napoleon across the Portuguese frontier into Spain. The presence of the English army, the new French-born liberal ideas, and the political vacuum combined to create revolutionary conditions. The French invasions and the peninsular wars, where Portuguese armed forces played a key role, marked the beginning of a new era in politics.
       Liberalism and Constitutional Monarchy, 1822-1910
       During 1807-22, foreign invasions, war, and civil strife over conflicting political ideas gravely damaged Portugal's commerce, economy, and novice industry. The next terrible blow was the loss of Brazil in 1822, the jewel in the imperial crown. Portugal's very independence seemed to be at risk. In vain, Portugal sought to resist Brazilian independence by force, but in 1825 it formally acknowledged Brazilian independence by treaty.
       Portugal's slow recovery from the destructive French invasions and the "war of independence" was complicated by civil strife over the form of constitutional monarchy that best suited Portugal. After struggles over these issues between 1820 and 1834, Portugal settled somewhat uncertainly into a moderate constitutional monarchy whose constitution (Charter of 1826) lent it strong political powers to exert a moderating influence between the executive and legislative branches of the government. It also featured a new upper middle class based on land ownership and commerce; a Catholic Church that, although still important, lived with reduced privileges and property; a largely African (third) empire to which Lisbon and Oporto devoted increasing spiritual and material resources, starting with the liberal imperial plans of 1836 and 1851, and continuing with the work of institutions like the Lisbon Society of Geography (established 1875); and a mass of rural peasants whose bonds to the land weakened after 1850 and who began to immigrate in increasing numbers to Brazil and North America.
       Chronic military intervention in national politics began in 19th-century Portugal. Such intervention, usually commencing with coups or pronunciamentos (military revolts), was a shortcut to the spoils of political office and could reflect popular discontent as well as the power of personalities. An early example of this was the 1817 golpe (coup) attempt of General Gomes Freire against British military rule in Portugal before the return of King João VI from Brazil. Except for a more stable period from 1851 to 1880, military intervention in politics, or the threat thereof, became a feature of the constitutional monarchy's political life, and it continued into the First Republic and the subsequent Estado Novo.
       Beginning with the Regeneration period (1851-80), Portugal experienced greater political stability and economic progress. Military intervention in politics virtually ceased; industrialization and construction of railroads, roads, and bridges proceeded; two political parties (Regenerators and Historicals) worked out a system of rotation in power; and leading intellectuals sparked a cultural revival in several fields. In 19th-century literature, there was a new golden age led by such figures as Alexandre Herculano (historian), Eça de Queirós (novelist), Almeida Garrett (playwright and essayist), Antero de Quental (poet), and Joaquim Oliveira Martins (historian and social scientist). In its third overseas empire, Portugal attempted to replace the slave trade and slavery with legitimate economic activities; to reform the administration; and to expand Portuguese holdings beyond coastal footholds deep into the African hinterlands in West, West Central, and East Africa. After 1841, to some extent, and especially after 1870, colonial affairs, combined with intense nationalism, pressures for economic profit in Africa, sentiment for national revival, and the drift of European affairs would make or break Lisbon governments.
       Beginning with the political crisis that arose out of the "English Ultimatum" affair of January 1890, the monarchy became discredtted and identified with the poorly functioning government, political parties splintered, and republicanism found more supporters. Portugal participated in the "Scramble for Africa," expanding its African holdings, but failed to annex territory connecting Angola and Mozambique. A growing foreign debt and state bankruptcy as of the early 1890s damaged the constitutional monarchy's reputation, despite the efforts of King Carlos in diplomacy, the renewal of the alliance in the Windsor Treaty of 1899, and the successful if bloody colonial wars in the empire (1880-97). Republicanism proclaimed that Portugal's weak economy and poor society were due to two historic institutions: the monarchy and the Catholic Church. A republic, its stalwarts claimed, would bring greater individual liberty; efficient, if more decentralized government; and a stronger colonial program while stripping the Church of its role in both society and education.
       As the monarchy lost support and republicans became more aggressive, violence increased in politics. King Carlos I and his heir Luís were murdered in Lisbon by anarchist-republicans on 1 February 1908. Following a military and civil insurrection and fighting between monarchist and republican forces, on 5 October 1910, King Manuel II fled Portugal and a republic was proclaimed.
       First Parliamentary Republic, 1910-26
       Portugal's first attempt at republican government was the most unstable, turbulent parliamentary republic in the history of 20th-century Western Europe. During a little under 16 years of the republic, there were 45 governments, a number of legislatures that did not complete normal terms, military coups, and only one president who completed his four-year term in office. Portuguese society was poorly prepared for this political experiment. Among the deadly legacies of the monarchy were a huge public debt; a largely rural, apolitical, and illiterate peasant population; conflict over the causes of the country's misfortunes; and lack of experience with a pluralist, democratic system.
       The republic had some talented leadership but lacked popular, institutional, and economic support. The 1911 republican constitution established only a limited democracy, as only a small portion of the adult male citizenry was eligible to vote. In a country where the majority was Catholic, the republic passed harshly anticlerical laws, and its institutions and supporters persecuted both the Church and its adherents. During its brief disjointed life, the First Republic drafted important reform plans in economic, social, and educational affairs; actively promoted development in the empire; and pursued a liberal, generous foreign policy. Following British requests for Portugal's assistance in World War I, Portugal entered the war on the Allied side in March 1916 and sent armies to Flanders and Portuguese Africa. Portugal's intervention in that conflict, however, was too costly in many respects, and the ultimate failure of the republic in part may be ascribed to Portugal's World War I activities.
       Unfortunately for the republic, its time coincided with new threats to Portugal's African possessions: World War I, social and political demands from various classes that could not be reconciled, excessive military intervention in politics, and, in particular, the worst economic and financial crisis Portugal had experienced since the 16th and 17th centuries. After the original Portuguese Republican Party (PRP, also known as the "Democrats") splintered into three warring groups in 1912, no true multiparty system emerged. The Democrats, except for only one or two elections, held an iron monopoly of electoral power, and political corruption became a major issue. As extreme right-wing dictatorships elsewhere in Europe began to take power in Italy (1922), neighboring Spain (1923), and Greece (1925), what scant popular support remained for the republic collapsed. Backed by a right-wing coalition of landowners from Alentejo, clergy, Coimbra University faculty and students, Catholic organizations, and big business, career military officers led by General Gomes da Costa executed a coup on 28 May 1926, turned out the last republican government, and established a military government.
       The Estado Novo (New State), 1926-74
       During the military phase (1926-32) of the Estado Novo, professional military officers, largely from the army, governed and administered Portugal and held key cabinet posts, but soon discovered that the military possessed no magic formula that could readily solve the problems inherited from the First Republic. Especially during the years 1926-31, the military dictatorship, even with its political repression of republican activities and institutions (military censorship of the press, political police action, and closure of the republic's rowdy parliament), was characterized by similar weaknesses: personalism and factionalism; military coups and political instability, including civil strife and loss of life; state debt and bankruptcy; and a weak economy. "Barracks parliamentarism" was not an acceptable alternative even to the "Nightmare Republic."
       Led by General Óscar Carmona, who had replaced and sent into exile General Gomes da Costa, the military dictatorship turned to a civilian expert in finance and economics to break the budget impasse and bring coherence to the disorganized system. Appointed minister of finance on 27 April 1928, the Coimbra University Law School professor of economics Antônio de Oliveira Salazar (1889-1970) first reformed finance, helped balance the budget, and then turned to other concerns as he garnered extraordinary governing powers. In 1930, he was appointed interim head of another key ministry (Colonies) and within a few years had become, in effect, a civilian dictator who, with the military hierarchy's support, provided the government with coherence, a program, and a set of policies.
       For nearly 40 years after he was appointed the first civilian prime minister in 1932, Salazar's personality dominated the government. Unlike extreme right-wing dictators elsewhere in Europe, Salazar was directly appointed by the army but was never endorsed by a popular political party, street militia, or voter base. The scholarly, reclusive former Coimbra University professor built up what became known after 1932 as the Estado Novo ("New State"), which at the time of its overthrow by another military coup in 1974, was the longest surviving authoritarian regime in Western Europe. The system of Salazar and the largely academic and technocratic ruling group he gathered in his cabinets was based on the central bureaucracy of the state, which was supported by the president of the republic—always a senior career military officer, General Óscar Carmona (1928-51), General Craveiro Lopes (1951-58), and Admiral Américo Tómaz (1958-74)—and the complicity of various institutions. These included a rubber-stamp legislature called the National Assembly (1935-74) and a political police known under various names: PVDE (1932-45), PIDE (1945-69),
       and DGS (1969-74). Other defenders of the Estado Novo security were paramilitary organizations such as the National Republican Guard (GNR); the Portuguese Legion (PL); and the Portuguese Youth [Movement]. In addition to censorship of the media, theater, and books, there was political repression and a deliberate policy of depoliticization. All political parties except for the approved movement of regime loyalists, the União Nacional or (National Union), were banned.
       The most vigorous and more popular period of the New State was 1932-44, when the basic structures were established. Never monolithic or entirely the work of one person (Salazar), the New State was constructed with the assistance of several dozen top associates who were mainly academics from law schools, some technocrats with specialized skills, and a handful of trusted career military officers. The 1933 Constitution declared Portugal to be a "unitary, corporative Republic," and pressures to restore the monarchy were resisted. Although some of the regime's followers were fascists and pseudofascists, many more were conservative Catholics, integralists, nationalists, and monarchists of different varieties, and even some reactionary republicans. If the New State was authoritarian, it was not totalitarian and, unlike fascism in Benito Mussolini's Italy or Adolf Hitler's Germany, it usually employed the minimum of violence necessary to defeat what remained a largely fractious, incoherent opposition.
       With the tumultuous Second Republic and the subsequent civil war in nearby Spain, the regime felt threatened and reinforced its defenses. During what Salazar rightly perceived as a time of foreign policy crisis for Portugal (1936-45), he assumed control of the Ministry of Foreign Affairs. From there, he pursued four basic foreign policy objectives: supporting the Nationalist rebels of General Francisco Franco in the Spanish Civil War (1936-39) and concluding defense treaties with a triumphant Franco; ensuring that General Franco in an exhausted Spain did not enter World War II on the Axis side; maintaining Portuguese neutrality in World War II with a post-1942 tilt toward the Allies, including granting Britain and the United States use of bases in the Azores Islands; and preserving and protecting Portugal's Atlantic Islands and its extensive, if poor, overseas empire in Africa and Asia.
       During the middle years of the New State (1944-58), many key Salazar associates in government either died or resigned, and there was greater social unrest in the form of unprecedented strikes and clandestine Communist activities, intensified opposition, and new threatening international pressures on Portugal's overseas empire. During the earlier phase of the Cold War (1947-60), Portugal became a steadfast, if weak, member of the US-dominated North Atlantic Treaty Organization alliance and, in 1955, with American support, Portugal joined the United Nations (UN). Colonial affairs remained a central concern of the regime. As of 1939, Portugal was the third largest colonial power in the world and possessed territories in tropical Africa (Angola, Mozambique, Guinea-Bissau, and São Tomé and Príncipe Islands) and the remnants of its 16th-century empire in Asia (Goa, Damão, Diu, East Timor, and Macau). Beginning in the early 1950s, following the independence of India in 1947, Portugal resisted Indian pressures to decolonize Portuguese India and used police forces to discourage internal opposition in its Asian and African colonies.
       The later years of the New State (1958-68) witnessed the aging of the increasingly isolated but feared Salazar and new threats both at home and overseas. Although the regime easily overcame the brief oppositionist threat from rival presidential candidate General Humberto Delgado in the spring of 1958, new developments in the African and Asian empires imperiled the authoritarian system. In February 1961, oppositionists hijacked the Portuguese ocean liner Santa Maria and, in following weeks, African insurgents in northern Angola, although they failed to expel the Portuguese, gained worldwide media attention, discredited the New State, and began the 13-year colonial war. After thwarting a dissident military coup against his continued leadership, Salazar and his ruling group mobilized military repression in Angola and attempted to develop the African colonies at a faster pace in order to ensure Portuguese control. Meanwhile, the other European colonial powers (Britain, France, Belgium, and Spain) rapidly granted political independence to their African territories.
       At the time of Salazar's removal from power in September 1968, following a stroke, Portugal's efforts to maintain control over its colonies appeared to be successful. President Americo Tomás appointed Dr. Marcello Caetano as Salazar's successor as prime minister. While maintaining the New State's basic structures, and continuing the regime's essential colonial policy, Caetano attempted wider reforms in colonial administration and some devolution of power from Lisbon, as well as more freedom of expression in Lisbon. Still, a great deal of the budget was devoted to supporting the wars against the insurgencies in Africa. Meanwhile in Asia, Portuguese India had fallen when the Indian army invaded in December 1961. The loss of Goa was a psychological blow to the leadership of the New State, and of the Asian empire only East Timor and Macau remained.
       The Caetano years (1968-74) were but a hiatus between the waning Salazar era and a new regime. There was greater political freedom and rapid economic growth (5-6 percent annually to late 1973), but Caetano's government was unable to reform the old system thoroughly and refused to consider new methods either at home or in the empire. In the end, regime change came from junior officers of the professional military who organized the Armed Forces Movement (MFA) against the Caetano government. It was this group of several hundred officers, mainly in the army and navy, which engineered a largely bloodless coup in Lisbon on 25 April 1974. Their unexpected action brought down the 48-year-old New State and made possible the eventual establishment and consolidation of democratic governance in Portugal, as well as a reorientation of the country away from the Atlantic toward Europe.
       Revolution of Carnations, 1974-76
       Following successful military operations of the Armed Forces Movement against the Caetano government, Portugal experienced what became known as the "Revolution of Carnations." It so happened that during the rainy week of the military golpe, Lisbon flower shops were featuring carnations, and the revolutionaries and their supporters adopted the red carnation as the common symbol of the event, as well as of the new freedom from dictatorship. The MFA, whose leaders at first were mostly little-known majors and captains, proclaimed a three-fold program of change for the new Portugal: democracy; decolonization of the overseas empire, after ending the colonial wars; and developing a backward economy in the spirit of opportunity and equality. During the first 24 months after the coup, there was civil strife, some anarchy, and a power struggle. With the passing of the Estado Novo, public euphoria burst forth as the new provisional military government proclaimed the freedoms of speech, press, and assembly, and abolished censorship, the political police, the Portuguese Legion, Portuguese Youth, and other New State organizations, including the National Union. Scores of political parties were born and joined the senior political party, the Portuguese Community Party (PCP), and the Socialist Party (PS), founded shortly before the coup.
       Portugal's Revolution of Carnations went through several phases. There was an attempt to take control by radical leftists, including the PCP and its allies. This was thwarted by moderate officers in the army, as well as by the efforts of two political parties: the PS and the Social Democrats (PPD, later PSD). The first phase was from April to September 1974. Provisional president General Antonio Spínola, whose 1974 book Portugal and the Future had helped prepare public opinion for the coup, met irresistible leftist pressures. After Spinola's efforts to avoid rapid decolonization of the African empire failed, he resigned in September 1974. During the second phase, from September 1974 to March 1975, radical military officers gained control, but a coup attempt by General Spínola and his supporters in Lisbon in March 1975 failed and Spínola fled to Spain.
       In the third phase of the Revolution, March-November 1975, a strong leftist reaction followed. Farm workers occupied and "nationalized" 1.1 million hectares of farmland in the Alentejo province, and radical military officers in the provisional government ordered the nationalization of Portuguese banks (foreign banks were exempted), utilities, and major industries, or about 60 percent of the economic system. There were power struggles among various political parties — a total of 50 emerged—and in the streets there was civil strife among labor, military, and law enforcement groups. A constituent assembly, elected on 25 April 1975, in Portugal's first free elections since 1926, drafted a democratic constitution. The Council of the Revolution (CR), briefly a revolutionary military watchdog committee, was entrenched as part of the government under the constitution, until a later revision. During the chaotic year of 1975, about 30 persons were killed in political frays while unstable provisional governments came and went. On 25 November 1975, moderate military forces led by Colonel Ramalho Eanes, who later was twice elected president of the republic (1976 and 1981), defeated radical, leftist military groups' revolutionary conspiracies.
       In the meantime, Portugal's scattered overseas empire experienced a precipitous and unprepared decolonization. One by one, the former colonies were granted and accepted independence—Guinea-Bissau (September 1974), Cape Verde Islands (July 1975), and Mozambique (July 1975). Portugal offered to turn over Macau to the People's Republic of China, but the offer was refused then and later negotiations led to the establishment of a formal decolonization or hand-over date of 1999. But in two former colonies, the process of decolonization had tragic results.
       In Angola, decolonization negotiations were greatly complicated by the fact that there were three rival nationalist movements in a struggle for power. The January 1975 Alvor Agreement signed by Portugal and these three parties was not effectively implemented. A bloody civil war broke out in Angola in the spring of 1975 and, when Portuguese armed forces withdrew and declared that Angola was independent on 11 November 1975, the bloodshed only increased. Meanwhile, most of the white Portuguese settlers from Angola and Mozambique fled during the course of 1975. Together with African refugees, more than 600,000 of these retornados ("returned ones") went by ship and air to Portugal and thousands more to Namibia, South Africa, Brazil, Canada, and the United States.
       The second major decolonization disaster was in Portugal's colony of East Timor in the Indonesian archipelago. Portugal's capacity to supervise and control a peaceful transition to independence in this isolated, neglected colony was limited by the strength of giant Indonesia, distance from Lisbon, and Portugal's revolutionary disorder and inability to defend Timor. In early December 1975, before Portugal granted formal independence and as one party, FRETILIN, unilaterally declared East Timor's independence, Indonesia's armed forces invaded, conquered, and annexed East Timor. Indonesian occupation encountered East Timorese resistance, and a heavy loss of life followed. The East Timor question remained a contentious international issue in the UN, as well as in Lisbon and Jakarta, for more than 20 years following Indonesia's invasion and annexation of the former colony of Portugal. Major changes occurred, beginning in 1998, after Indonesia underwent a political revolution and allowed a referendum in East Timor to decide that territory's political future in August 1999. Most East Timorese chose independence, but Indonesian forces resisted that verdict until
       UN intervention in September 1999. Following UN rule for several years, East Timor attained full independence on 20 May 2002.
       Consolidation of Democracy, 1976-2000
       After several free elections and record voter turnouts between 25 April 1975 and June 1976, civil war was averted and Portugal's second democratic republic began to stabilize. The MFA was dissolved, the military were returned to the barracks, and increasingly elected civilians took over the government of the country. The 1976 Constitution was revised several times beginning in 1982 and 1989, in order to reempha-size the principle of free enterprise in the economy while much of the large, nationalized sector was privatized. In June 1976, General Ram-alho Eanes was elected the first constitutional president of the republic (five-year term), and he appointed socialist leader Dr. Mário Soares as prime minister of the first constitutional government.
       From 1976 to 1985, Portugal's new system featured a weak economy and finances, labor unrest, and administrative and political instability. The difficult consolidation of democratic governance was eased in part by the strong currency and gold reserves inherited from the Estado Novo, but Lisbon seemed unable to cope with high unemployment, new debt, the complex impact of the refugees from Africa, world recession, and the agitation of political parties. Four major parties emerged from the maelstrom of 1974-75, except for the Communist Party, all newly founded. They were, from left to right, the Communists (PCP); the Socialists (PS), who managed to dominate governments and the legislature but not win a majority in the Assembly of the Republic; the Social Democrats (PSD); and the Christian Democrats (CDS). During this period, the annual growth rate was low (l-2 percent), and the nationalized sector of the economy stagnated.
       Enhanced economic growth, greater political stability, and more effective central government as of 1985, and especially 1987, were due to several developments. In 1977, Portugal applied for membership in the European Economic Community (EEC), now the European Union (EU) since 1993. In January 1986, with Spain, Portugal was granted membership, and economic and financial progress in the intervening years has been significantly influenced by the comparatively large investment, loans, technology, advice, and other assistance from the EEC. Low unemployment, high annual growth rates (5 percent), and moderate inflation have also been induced by the new political and administrative stability in Lisbon. Led by Prime Minister Cavaco Silva, an economist who was trained abroad, the PSD's strong organization, management, and electoral support since 1985 have assisted in encouraging economic recovery and development. In 1985, the PSD turned the PS out of office and won the general election, although they did not have an absolute majority of assembly seats. In 1986, Mário Soares was elected president of the republic, the first civilian to hold that office since the First Republic. In the elections of 1987 and 1991, however, the PSD was returned to power with clear majorities of over 50 percent of the vote.
       Although the PSD received 50.4 percent of the vote in the 1991 parliamentary elections and held a 42-seat majority in the Assembly of the Republic, the party began to lose public support following media revelations regarding corruption and complaints about Prime Minister Cavaco Silva's perceived arrogant leadership style. President Mário Soares voiced criticism of the PSD's seemingly untouchable majority and described a "tyranny of the majority." Economic growth slowed down. In the parliamentary elections of 1995 and the presidential election of 1996, the PSD's dominance ended for the time being. Prime Minister Antônio Guterres came to office when the PS won the October 1995 elections, and in the subsequent presidential contest, in January 1996, socialist Jorge Sampaio, the former mayor of Lisbon, was elected president of the republic, thus defeating Cavaco Silva's bid. Young and popular, Guterres moved the PS toward the center of the political spectrum. Under Guterres, the PS won the October 1999 parliamentary elections. The PS defeated the PSD but did not manage to win a clear, working majority of seats, and this made the PS dependent upon alliances with smaller parties, including the PCP.
       In the local elections in December 2001, the PSD's criticism of PS's heavy public spending allowed the PSD to take control of the key cities of Lisbon, Oporto, and Coimbra. Guterres resigned, and parliamentary elections were brought forward from 2004 to March 2002. The PSD won a narrow victory with 40 percent of the votes, and Jose Durão Barroso became prime minister. Having failed to win a majority of the seats in parliament forced the PSD to govern in coalition with the right-wing Popular Party (PP) led by Paulo Portas. Durão Barroso set about reducing government spending by cutting the budgets of local authorities, freezing civil service hiring, and reviving the economy by accelerating privatization of state-owned enterprises. These measures provoked a 24-hour strike by public-sector workers. Durão Barroso reacted with vows to press ahead with budget-cutting measures and imposed a wage freeze on all employees earning more than €1,000, which affected more than one-half of Portugal's work force.
       In June 2004, Durão Barroso was invited by Romano Prodi to succeed him as president of the European Commission. Durão Barroso accepted and resigned the prime ministership in July. Pedro Santana Lopes, the leader of the PSD, became prime minister. Already unpopular at the time of Durão Barroso's resignation, the PSD-led government became increasingly unpopular under Santana Lopes. A month-long delay in the start of the school year and confusion over his plan to cut taxes and raise public-sector salaries, eroded confidence even more. By November, Santana Lopes's government was so unpopular that President Jorge Sampaio was obliged to dissolve parliament and hold new elections, two years ahead of schedule.
       Parliamentary elections were held on 20 February 2005. The PS, which had promised the electorate disciplined and transparent governance, educational reform, the alleviation of poverty, and a boost in employment, won 45 percent of the vote and the majority of the seats in parliament. The leader of the PS, José Sôcrates became prime minister on 12 March 2005. In the regularly scheduled presidential elections held on 6 January 2006, the former leader of the PSD and prime minister, Aníbal Cavaco Silva, won a narrow victory and became president on 9 March 2006. With a mass protest, public teachers' strike, and street demonstrations in March 2008, Portugal's media, educational, and social systems experienced more severe pressures. With the spreading global recession beginning in September 2008, Portugal's economic and financial systems became more troubled.
       Owing to its geographic location on the southwestern most edge of continental Europe, Portugal has been historically in but not of Europe. Almost from the beginning of its existence in the 12th century as an independent monarchy, Portugal turned its back on Europe and oriented itself toward the Atlantic Ocean. After carving out a Christian kingdom on the western portion of the Iberian peninsula, Portuguese kings gradually built and maintained a vast seaborne global empire that became central to the way Portugal understood its individuality as a nation-state. While the creation of this empire allows Portugal to claim an unusual number of "firsts" or distinctions in world and Western history, it also retarded Portugal's economic, social, and political development. It can be reasonably argued that the Revolution of 25 April 1974 was the most decisive event in Portugal's long history because it finally ended Portugal's oceanic mission and view of itself as an imperial power. After the 1974 Revolution, Portugal turned away from its global mission and vigorously reoriented itself toward Europe. Contemporary Portugal is now both in and of Europe.
       The turn toward Europe began immediately after 25 April 1974. Portugal granted independence to its African colonies in 1975. It was admitted to the European Council and took the first steps toward accession to the European Economic Community (EEC) in 1976. On 28 March 1977, the Portuguese government officially applied for EEC membership. Because of Portugal's economic and social backwardness, which would require vast sums of EEC money to overcome, negotiations for membership were long and difficult. Finally, a treaty of accession was signed on 12 June 1985. Portugal officially joined the EEC (the European Union [EU] since 1993) on 1 January 1986. Since becoming a full-fledged member of the EU, Portugal has been steadily overcoming the economic and social underdevelopment caused by its imperial past and is becoming more like the rest of Europe.
       Membership in the EU has speeded up the structural transformation of Portugal's economy, which actually began during the Estado Novo. Investments made by the Estado Novo in Portugal's economy began to shift employment out of the agricultural sector, which, in 1950, accounted for 50 percent of Portugal's economically active population. Today, only 10 percent of the economically active population is employed in the agricultural sector (the highest among EU member states); 30 percent in the industrial sector (also the highest among EU member states); and 60 percent in the service sector (the lowest among EU member states). The economically active population numbers about 5,000,000 employed, 56 percent of whom are women. Women workers are the majority of the workforce in the agricultural and service sectors (the highest among the EU member states). The expansion of the service sector has been primarily in health care and education. Portugal has had the lowest unemployment rates among EU member states, with the overall rate never being more than 10 percent of the active population. Since joining the EU, the number of employers increased from 2.6 percent to 5.8 percent of the active population; self-employed from 16 to 19 percent; and employees from 65 to 70 percent. Twenty-six percent of the employers are women. Unemployment tends to hit younger workers in industry and transportation, women employed in domestic service, workers on short-term contracts, and poorly educated workers. Salaried workers earn only 63 percent of the EU average, and hourly workers only one-third to one-half of that earned by their EU counterparts. Despite having had the second highest growth of gross national product (GNP) per inhabitant (after Ireland) among EU member states, the above data suggest that while much has been accomplished in terms of modernizing the Portuguese economy, much remains to be done to bring Portugal's economy up to the level of the "average" EU member state.
       Membership in the EU has also speeded up changes in Portuguese society. Over the last 30 years, coastalization and urbanization have intensified. Fully 50 percent of Portuguese live in the coastal urban conurbations of Lisbon, Oporto, Braga, Aveiro, Coimbra, Viseu, Évora, and Faro. The Portuguese population is one of the oldest among EU member states (17.3 percent are 65 years of age or older) thanks to a considerable increase in life expectancy at birth (77.87 years for the total population, 74.6 years for men, 81.36 years for women) and one of the lowest birthrates (10.59 births/1,000) in Europe. Family size averages 2.8 persons per household, with the strict nuclear family (one or two generations) in which both parents work being typical. Common law marriages, cohabitating couples, and single-parent households are more and more common. The divorce rate has also increased. "Youth Culture" has developed. The young have their own meeting places, leisure-time activities, and nightlife (bars, clubs, and discos).
       All Portuguese citizens, whether they have contributed or not, have a right to an old-age pension, invalidity benefits, widowed persons' pension, as well as payments for disabilities, children, unemployment, and large families. There is a national minimum wage (€385 per month), which is low by EU standards. The rapid aging of Portugal's population has changed the ratio of contributors to pensioners to 1.7, the lowest in the EU. This has created deficits in Portugal's social security fund.
       The adult literacy rate is about 92 percent. Illiteracy is still found among the elderly. Although universal compulsory education up to grade 9 was achieved in 1980, only 21.2 percent of the population aged 25-64 had undergone secondary education, compared to an EU average of 65.7 percent. Portugal's higher education system currently consists of 14 state universities and 14 private universities, 15 state polytechnic institutions, one Catholic university, and one military academy. All in all, Portugal spends a greater percentage of its state budget on education than most EU member states. Despite this high level of expenditure, the troubled Portuguese education system does not perform well. Early leaving and repetition rates are among the highest among EU member states.
       After the Revolution of 25 April 1974, Portugal created a National Health Service, which today consists of 221 hospitals and 512 medical centers employing 33,751 doctors and 41,799 nurses. Like its education system, Portugal's medical system is inefficient. There are long waiting lists for appointments with specialists and for surgical procedures.
       Structural changes in Portugal's economy and society mean that social life in Portugal is not too different from that in other EU member states. A mass consumption society has been created. Televisions, telephones, refrigerators, cars, music equipment, mobile phones, and personal computers are commonplace. Sixty percent of Portuguese households possess at least one automobile, and 65 percent of Portuguese own their own home. Portuguese citizens are more aware of their legal rights than ever before. This has resulted in a trebling of the number of legal proceeding since 1960 and an eight-fold increase in the number of lawyers. In general, Portuguese society has become more permissive and secular; the Catholic Church and the armed forces are much less influential than in the past. Portugal's population is also much more culturally, religiously, and ethnically diverse, a consequence of the coming to Portugal of hundreds of thousands of immigrants, mainly from former African colonies.
       Portuguese are becoming more cosmopolitan and sophisticated through the impact of world media, the Internet, and the World Wide Web. A prime case in point came in the summer and early fall of 1999, with the extraordinary events in East Timor and the massive Portuguese popular responses. An internationally monitored referendum in East Timor, Portugal's former colony in the Indonesian archipelago and under Indonesian occupation from late 1975 to summer 1999, resulted in a vote of 78.5 percent for rejecting integration with Indonesia and for independence. When Indonesian prointegration gangs, aided by the Indonesian military, responded to the referendum with widespread brutality and threatened to reverse the verdict of the referendum, there was a spontaneous popular outpouring of protest in the cities and towns of Portugal. An avalanche of Portuguese e-mail fell on leaders and groups in the UN and in certain countries around the world as Portugal's diplomats, perhaps to compensate for the weak initial response to Indonesian armed aggression in 1975, called for the protection of East Timor as an independent state and for UN intervention to thwart Indonesian action. Using global communications networks, the Portuguese were able to mobilize UN and world public opinion against Indonesian actions and aided the eventual independence of East Timor on 20 May 2002.
       From the Revolution of 25 April 1974 until the 1990s, Portugal had a large number of political parties, one of the largest Communist parties in western Europe, frequent elections, and endemic cabinet instability. Since the 1990s, the number of political parties has been dramatically reduced and cabinet stability increased. Gradually, the Portuguese electorate has concentrated around two larger parties, the right-of-center Social Democrats (PSD) and the left-of-center Socialist (PS). In the 1980s, these two parties together garnered 65 percent of the vote and 70 percent of the seats in parliament. In 2005, these percentages had risen to 74 percent and 85 percent, respectively. In effect, Portugal is currently a two-party dominant system in which the two largest parties — PS and PSD—alternate in and out of power, not unlike the rotation of the two main political parties (the Regenerators and the Historicals) during the last decades (1850s to 1880s) of the liberal constitutional monarchy. As Portugal's democracy has consolidated, turnout rates for the eligible electorate have declined. In the 1970s, turnout was 85 percent. In Portugal's most recent parliamentary election (2005), turnout had fallen to 65 percent of the eligible electorate.
       Portugal has benefited greatly from membership in the EU, and whatever doubts remain about the price paid for membership, no Portuguese government in the near future can afford to sever this connection. The vast majority of Portuguese citizens see membership in the EU as a "good thing" and strongly believe that Portugal has benefited from membership. Only the Communist Party opposed membership because it reduces national sovereignty, serves the interests of capitalists not workers, and suffers from a democratic deficit. Despite the high level of support for the EU, Portuguese voters are increasingly not voting in elections for the European Parliament, however. Turnout for European Parliament elections fell from 40 percent of the eligible electorate in the 1999 elections to 38 percent in the 2004 elections.
       In sum, Portugal's turn toward Europe has done much to overcome its backwardness. However, despite the economic, social, and political progress made since 1986, Portugal has a long way to go before it can claim to be on a par with the level found even in Spain, much less the rest of western Europe. As Portugal struggles to move from underde-velopment, especially in the rural areas away from the coast, it must keep in mind the perils of too rapid modern development, which could damage two of its most precious assets: its scenery and environment. The growth and future prosperity of the economy will depend on the degree to which the government and the private sector will remain stewards of clean air, soil, water, and other finite resources on which the tourism industry depends and on which Portugal's world image as a unique place to visit rests. Currently, Portugal is investing heavily in renewable energy from solar, wind, and wave power in order to account for about 50 percent of its electricity needs by 2010. Portugal opened the world's largest solar power plant and the world's first commercial wave power farm in 2006.
       An American documentary film on Portugal produced in the 1970s described this little country as having "a Past in Search of a Future." In the years after the Revolution of 25 April 1974, it could be said that Portugal is now living in "a Present in Search of a Future." Increasingly, that future lies in Europe as an active and productive member of the EU.

    Historical dictionary of Portugal > Historical Portugal

  • 59 near cash

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    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:
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    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
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    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
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    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)
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    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
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    "
    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
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    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.
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    Англо-русский экономический словарь > near cash

  • 60 office

    ˈɔfɪs сущ.
    1) а) пост, должность, служба assume an office be in office come into office enter upon office get into office hold office leave office resign office seek office an office under Government take office win office honorary office appointive office elective office high office б) долг, обязанность, функция It is my office to open the mail. ≈ В мои обязанности входит вскрывать почту. Syn: obligation, duty, business, function
    2) а) контора, канцелярия, офис to be in the office ≈ служить в конторе, в канцелярии;
    быть на месте at/in an office ≈ в офисе She works at our office. ≈ Она работает в нашем офисе. - branch office head office home office main office booking office box office ticket office dead-letter office doctor's office lawyer's office left-luggage office lost-and-found office lost property office met office meteorological office patent office post office printing office dentist's office recruiting office inquiry office office block public office б) ведомство, министерство;
    управление Foreign Office Foreign and Commonwealth Office Home Office Office of Education в) кабинет, комната( занимаемая каким-л. должностным лицом) ;
    авиац. сл. кабина пилота
    3) а) услуга, помощь good offices Syn: service, kindness, attention б) мн. службы( коммунальные - сарай, гараж и т.п.) в) отхожее место
    4) церковная служба;
    обряд Office for the Dead Office of the Mass last offices
    5) разг. знак, намек give the office take the office Syn: hint, signal служба, место, должность, пост - * under Government место на государственной службе - judicial * cудебная должность - holder of an * должностное лицо - to be in * занимать пост - to come into * принять дела;
    приступить к исполнению служебных обязанностей - to take * вступить в должность;
    приступить к исполнению служебных обязанностей - to leave * уйти со службы - he hasn't run for * for years он уже много лет не выставлял своей кандидатуры (на должность, пост и т. п.) - he was elected twice to the * of president он дважды избирался на пост президента нахождение у власти, на посту - term of * cрок полномочий - to renew the term of * возобновить мандат - to be in * быть у власти( о правительстве) входить в состав правительства, иметь министерский портфель - to take * прийти к власти - to put smb. in * поставить кого-л. у власти - to be corrupted by * поддаться разлагающему влиянию власти контора, офис, канцелярия - lawyer's * адвокатская контора - editorial * редакция - post * почтовое отделение;
    почта - publishing * издательство - inquiry * справочное бюро - doctor's * (американизм) кабинет врача - recruiting * призывной пункт - * expenses расходы на оргтехнику - * appliances оргтехника - * hours часы работы учреждения;
    приемные часы - his * hours are from 12 to 14 он бывает в конторе с 12 до 14 часов - * number исходящий номер - * furniture конторская мебель, конторское оборудование - * staff конторские служащие - * work канцелярская работа - our London * наше лондонское отделение;
    наша контора в Лондоне - to work at an * служить в учреждении - to be in an * быть служащим, клерком и т. п. служебное помещение, кабинет, офис - private * личный кабинет - the chairman's * is to the left кабинет председателя налево фирма, компания, особ. страховая компания( собирательнле) конторские служающие;
    служащие учреждений;
    клерки;
    сотрудники предприятия - the whole * was at her wedding на ее свадьбе присутствовали все сотрудники отдела ведомство, министерство;
    управление;
    комитет - War O. военное министерство - (the) Foreign O. министерство иностранных дел - Сolonial O. министерство по делам заморских территорий управление, отдел, бюро - International Labour O. международное бюро труда - Record O. Государственный архив - Patent O. патентное бюро - O. of Education упрвление по вопросам образования подсобные помещения;
    службы при доме (кладовые и т. п.) конюшни, амбары. коровники и т. п. на ферме обязанность, долг;
    функция;
    задача;
    роль;
    предназначение - little domestic *s несложные домашние обязанности - the * of host обязанности хозяина - consular * функции консула, консульские обязанности - he performs the * of treasurer он выполняет фунции казначея услуга;
    помощь - good *s добные услуги - ill * плохая услуга религиозный обря;
    церковная служба, ежедневное чтение молитв и псалмов;
    заупокойная месса - O. of Baptism обряд крещения - O. for the Dead заупокойная служба - O. of the Mass обедня - to say one's * читать вечерюю или утреннюю молитву - to perform the last *s for smb. совершать погребальный обряд над кем-л. (сленг) намек, сведения, знак;
    тайный сигнал - to give the * сделать намек;
    дать сведения > fat * доходное место > *s of profit оплачиваемый пост (занятие которого членом парламента влечет за собой его отставку) > Holy O. (историческое) Святая палата( официальное название инквизиции) accident ~ бюро по несчастным случаям accountant's ~ бухгалтерия accounting ~ бухгалтерия ~ служба, должность;
    an office under Government место на государственной службе;
    an honorary office почетная должность under: England ~ the Stuarts Англия в эпоху Стюартов;
    an office under Government государственная служба application for ~ просьба о зачислении на должность appointment to ~ назначение на должность appointment to ~ назначение на место appointment to ~ назначение на пост assay ~ пробирная палата assessment ~ налоговое управление audit ~ ревизионное управление automated ~ автоматизированное бюро to take (или to enter upon) ~ вступать в должность;
    to be in office быть у власти ~ контора, канцелярия;
    амер. кабинет врача;
    to be in the office служить в конторе, в канцелярии;
    dentist's office амер. зубоврачебный кабинет booking ~ билетная касса branch ~ отделение branch ~ филиал branch post ~ местное почтовое отделение branch post ~ филиал почтового отделения broking firm's ~ представительство брокерской фирмы building ~ строительное управление business ~ торговая контора Cabinet ~ секретариат кабинета министров cargo registration ~ бюро регистрации грузов cash ~ касса cash ~ помещение кассы cashier's ~ касса cashier's ~ помещение кассы central ~ главная контора central ~ главный офис clearance ~ расчетная палата clearance ~ расчетное учреждение clearing ~ расчетная палата clearing ~ расчетное учреждение company registration ~ бюро регистрации компаний complaints ~ бюро рекламаций county revenue ~ налоговая инспекция округа criminal records ~ учреждение, ведущее регистрацию преступлений customs ~ таможня data processing ~ отдел обработки данных delivery post ~ почтовое отделение доставки ~ контора, канцелярия;
    амер. кабинет врача;
    to be in the office служить в конторе, в канцелярии;
    dentist's office амер. зубоврачебный кабинет dismissal from ~ освобождение от должности dispatch ~ экспедиционная контора distraint ~ орган, налагающий арест на имущество в обеспечение выполнения долга district ~ окружная контора district ~ районное отделение district ~ районный офис drawing ~ конструкторский отдел drawing ~ конструкторское бюро eligibility for ~ право на занятие должности eligible for ~ имеющий право на занятие должности employment ~ бюро по найму рабочей силы employment ~ бюро по трудоустройству exchange control ~ центр валютного контроля exchange ~ пункт обмена валюты express parcels ~ отделение срочной доставки посылок foreign exchange ~ пункт обмена иностранной валюты forwarding ~ станция отправления forwarding ~ транспортно-экспедиторская контора forwarding ~ транспортно-экспедиторское учреждение front ~ администрация корпорации front ~ главное управление front ~ дилерская комната front ~ дирекция front ~ правление фирмы front ~ руководство организации front ~ руководящие круги full-time ~ штатная должность general post ~ главный почтамт to get (или to come) into ~ принять дела, приступить к исполнению служебных обязанностей;
    to win office победить на выборах, прийти к власти ~ разг. намек, знак;
    to give (to take) the office сделать (понять) намек ~ услуга;
    good office любезность, одолжение;
    ill office плохая услуга government ~ правительственное учреждение head ~ главная контора head ~ правление head ~ управление head post ~ почт. главный почтамт honorary ~ неоплачиваемая должность honorary ~ почетная должность housing ~ управление по жилищному строительству ~ услуга;
    good office любезность, одолжение;
    ill office плохая услуга in ~ в должности in ~ у власти ineligible for ~ лишенный права занятия должности, лишенный права на пребывание в должности information ~ справочно-информационное бюро inquiry ~ справочное бюро inquiry ~ справочный стол recruiting ~ призывной пункт;
    inquiry office справочное бюро;
    our London office наш филиал в Лондоне issuing ~ отдел исходящих документов ~ обязанность, долг;
    функция;
    it is my office to open the mail в мои обязанности входит вскрывать почту joint sales ~ совместный отдел сбыта judicial ~ судебная должность judicial ~ юридическое бюро (палаты лордов) labour ~ отдел кадров land registry ~ государственная контора, регистрирующая земельные сделки ~ церковная служба;
    обряд;
    Office for the Dead заупокойная служба;
    the Office of the Mass обедня;
    the last offices похоронный обряд law ~ адвокатская фирма law ~ контора адвокатов law ~ судебное ведомство law ~ юридическая фирма to hold ~ занимать пост;
    to leave (или to resign) office уйти с должности licensing ~ отдел лицензий life ~ контора по страхованию жизни local branch ~ контора местного отделения local government ~ муниципальное учреждение local ~ местная контора;
    местное бюро local ~ местная контора lost property ~ бюро находок luggage registration ~ отделение регистрации багажа main ~ главная контора main ~ главное управление mining ~ управление горной промышленности ministerial ~ канцелярия министра ministerial ~ министерство misconduct in ~ нарушение служебных обязанностей municipal architect's ~ управление архитектора города municipal ~ муниципальное управление national debt ~ отдел банка по государственному долгу national registration ~ государственное бюро записи актов гражданского состояния non-eligibility for ~ отсутствие права на занятие должности non-eligible for ~ не имеющий права на зянятие должности notary's ~ нотариальная контора office бюро ~ ведомство, министерство, контора, канцелярия ~ ведомство, министерство;
    управление;
    Office of Education Федеральное управление просвещенияСША) ~ ведомство ~ должность ~ канцелярия ~ контора, канцелярия;
    амер. кабинет врача;
    to be in the office служить в конторе, в канцелярии;
    dentist's office амер. зубоврачебный кабинет ~ контора ~ министерство ~ разг. намек, знак;
    to give (to take) the office сделать (понять) намек ~ обязанность, долг;
    функция;
    it is my office to open the mail в мои обязанности входит вскрывать почту ~ обязанность ~ офис ~ пост ~ расследование по вопросам, связанным с правом короны на недвижимое или движимое имущество ~ служба, должность;
    an office under Government место на государственной службе;
    an honorary office почетная должность ~ служба ~ pl службы при доме (кладовые и т. п.) ~ служебное помещение ~ управление ~ услуга ~ услуга;
    good office любезность, одолжение;
    ill office плохая услуга ~ учреждение ~ функция ~ церковная служба;
    обряд;
    Office for the Dead заупокойная служба;
    the Office of the Mass обедня;
    the last offices похоронный обряд ~ block административное здание;
    здание, в котором помещаются конторы разных фирм ~ церковная служба;
    обряд;
    Office for the Dead заупокойная служба;
    the Office of the Mass обедня;
    the last offices похоронный обряд ~ ведомство, министерство;
    управление;
    Office of Education Федеральное управление просвещения (в США) ~ of future отдел перспективного планирования ~ of issue эмитент ~ of notary public государственная нотариальная контора ~ of patent agents бюро патентных поверенных ~ церковная служба;
    обряд;
    Office for the Dead заупокойная служба;
    the Office of the Mass обедня;
    the last offices похоронный обряд recruiting ~ призывной пункт;
    inquiry office справочное бюро;
    our London office наш филиал в Лондоне paperless ~ вчт. безбумажное учреждение paperless ~ организация с безбумажным делопроизводством parcels ~ грузовая контора parcels ~ ж.-д. посылочное отделение patent ~ патентное бюро patent ~ патентное ведомство patent: ~ office бюро патентов;
    patent right амер. патент pay ~ платежная касса pay ~ платежное учреждение pay ~ финансовая часть payment ~ касса period in ~ период нахождения в должности personnel ~ отдел кадров placement ~ бюро трудоустройства post ~ почтовое отделение prefect's ~ префектура Prime Minister's Office канцелярия премьер-министра public employment ~ государственная контора по трудоустройству public ~ государственное учреждение public ~ муниципальное учреждение public: ~ общественный;
    государственный;
    public man общественный деятель;
    public office государственное, муниципальное или общественное учреждение public prosecutor's ~ прокуратура public record ~ государственный архив record: Record Office, Public Record Office Государственный архив public relations ~ отдел по связям с общественными организациями purchasing ~ офис компании, где оформляются все ее покупки Record Office государственный архив (Великобритания) record: Record Office, Public Record Office Государственный архив recruiting ~ призывной пункт;
    inquiry office справочное бюро;
    our London office наш филиал в Лондоне regional ~ региональное бюро regional ~ региональное управление register ~ бюро записи актов гражданского состояния register ~ регистратура register: ~ office = registry registered ~ зарегистрированная контора registered ~ официальный адрес правления компании registered ~ юридический адрес компании registrar's ~ регистрационное бюро registry ~ регистратура;
    отдел записи актов гражданского состояния removal from ~ смещение с должности representative ~ представительство revenue ~ бюро налогов и сборов salary ~ отдел заработной платы sales ~ отдел сбыта shipping ~ транспортная контора social service ~ бюро социального обслуживания social welfare ~ бюро социального обеспечения sorting ~ сортировочный отдел State Accident Compensation Office Государственное управление (бюро) по выплате компенсаций в связи с несчастным случаем status inquiry ~ орган обследования общественного положения to take (или to enter upon) ~ вступать в должность;
    to be in office быть у власти take ~ вступать в должность tax collector's ~ налоговое управление tax ~ налоговое управление ticket ~ билетная касса tourist information ~ туристическое бюро vacant ~ вакансия vacant ~ вакантная должность wage ~ касса wage ~ расчетный отдел to get (или to come) into ~ принять дела, приступить к исполнению служебных обязанностей;
    to win office победить на выборах, прийти к власти

    Большой англо-русский и русско-английский словарь > office

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