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represents

  • 61 represent

    ˌreprɪˈzent гл.
    1) изображать а) быть изображением;
    представлять( as - в виде кого-л., чего-л.) Love is represented as a child with a flower. ≈ Любовь изображают в виде ребенка с цветком в руках. This photograph represents my childhood. ≈ На этой фотографии я маленький. Syn: portray, depict б) представлять (кого-л.) (as - как, в качестве кого-л.) ;
    показывать (себя) (as - в каком-л. свете) ;
    выдавать( себя) (as - за кого-л.) Never represent yourself as perfect. ≈ Никогда не пытайся внушить людям, что ты - само совершенство. Syn: present II
    2. в) означать;
    символизировать;
    олицетворять She represented the ideal of American culture. ≈ В ней воплощается идеал американской культуры. What does that symbol represent? ≈ Что означает этот символ? Syn: typify г) излагать, формулировать;
    объяснять, разъяснять How do you intend to represent your ideas to the committee? ≈ Как вы намерены рассказать комитету о ваших идеях? I represented to him that it would be dangerous to do what he suggested. ≈ Я доказал ему, что делать, как он предлагает, опасно. д) исполнять роль( на сцене) Syn: perform
    2) быть представителем, представлять (какое-л. лицо или организацию) Our firm is represented in USA by Mr. Smith. ≈ Наш представитель в Соединенных Штатах - мистер Смит. She represented France in the OlympicGames. ≈ Она представляла Францию на Олимпийских Играх.
    3) протестовать, выражать протест Syn: protest
    2. изображать или представлять (в каком-л. аспекте) ;
    разъяснять - the work *s the character of the country в этой работе описывается характер страны - I will * to him the danger he is running я расскажу ему о тех опасностях, которым он подвергается - let me try to * my idea to you in another way /in different terms/ разрешите изложить свою мысль несколько иначе /другими словами/ изображать, рисовать и т. п. - she desired to be *ed as a shepherdess ей хотелось, чтобы художник изобразил ее в виде пастушки быть изображением, изображать - the picture *s a hunting scene картина изображает охотничью сцену обозначать - to * musical sounds by notes обозначать звуки музыки нотами - phonetic signs * sounds фонетические значки изображают звуки - such excuses * nothing to me подобные оправдания ничего для меня не значат олицетворять;
    символизировать - the flag *s the nation флаг - символ страны - a movie hero who *s the ideal of our culture киногерой, олицетворяющий идеал современной культуры исполнять роль - the characters he *ed on the stage те характеры, которые он изображал на сцене ставить на сцене - to * a play поставить пьесу на сцене;
    сыграть пьесу представлять - all the twelve guilds were *ed in the procession все двенадцать гильдий были представлены в процессии - our firm is *ed in India by Mr.N. представителем нашей фирмы в Индии является г-н Н. - many countries were *ed by their Ambassadors многие страны были представлены своими послами - a genus *ed by two species род, состоящий из двух видов быть представителем, представлять - he *ed the town in Parliament он был представителем города в парламенте - to * one's government in a foreign country представлять свое правительство в одном из иностранных государств - Mps *ing Welsh constituencies члены парламента от валлийских избирательных округов (часто as) изображать (кого-л.) ;
    выдавать (за кого-л.) - he *ed himself as an expert он выдавал себя за эксперта;
    он изображал специалиста - the candidate was careful to * himself as a man of the people кандидат усиленно подчеркивал, что он выходец из народа - I'm not what you *ed me to be я не таков, каким вы меня изобразили заявлять( протест и т. п.) ;
    делать представление - they *ed their grievances to the governor они изложили свои жалобы губернатору - he *ed to the magistrate that the offender was only a child (юридическое) он обратил внимание судьи, что правонарушителю еще нет четырнадцати лет представлять себе;
    создавать мысленный образ;
    вызывать в памяти соответствовать, заменять, быть эквивалентом represent быть представителем, представлять ( какое-л. лицо или организацию) ~ быть представителем ~ давать сведения о фактах ~ заявлять ~ излагать, формулировать;
    объяснять ~ изображать, представлять в определенном свете (as) ~ изображать ~ исполнять (роль) ~ представлять, олицетворять ~ представлять, быть представителем ~ представлять ~ представлять себе ~ символизировать;
    означать ~ создавать у другой стороны определенное представление о фактическом положении вещей ~ сообщать, заявлять, давать сведения о фактах, создавать у другой стороны определенное представление о фактическом положении вещей ~ сообщать ~ to the world представлять общественности

    Большой англо-русский и русско-английский словарь > represent

  • 62 substance

    ˈsʌbstəns сущ.
    1) а) филос. вещество, материя, субстанция б) вещество chemical substance ≈ химическое вещество hard substance ≈ твердое вещество oily substance ≈ маслянистое вещество pure substance ≈ чистое вещество, вещество без примесей toxic substance ≈ токсичное вещество
    2) содержание, суть, сущность;
    существо in substance ≈ по существу;
    по сути Is there any substance to their claim? ≈ Их требования серьезны? Есть ли какое-нибудь рациональное зерно в их требованиях? Syn: essence, main point, kernel
    3) твердость, плотность;
    прочность Syn: hardness, solidity
    4) имущество, состояние вещество - heavy * тяжелое вещество - solid * твердое тело сущность, существо, суть, истинный смысл;
    содержание - emotional * эмоциональное содержание - the * of the case существо /суть/ дела - in * в сущности, по сути - I agree with you in * в основном я с вами согласен - the two statements agree in * эти два утверждения не противоречат друг другу на деле, в самом деле - this, in *, represents the opinion of two experts это, по существу дела, выражает мнение двух специалистов - an argument of little * не очень веский аргумент - to come to the * of the matter перейти к существу вопроса - there is no * in him у него нет ничего за душой, он пустой человек( философское) субстанция, материя твердость, плотность (юридическое) имущество, состояние - a man of * состоятельный человек - to waste one's * растратить свое состояние ~ сущность, суть, содержание;
    in substance по существу;
    по сути;
    to come to the substance of the matter перейти к существу вопроса harmful ~ вредное вещество hazardous ~ опасное вещество ~ сущность, суть, содержание;
    in substance по существу;
    по сути;
    to come to the substance of the matter перейти к существу вопроса ~ имущество, состояние;
    a man of substance состоятельный человек nuclear ~ радиоактивное вещество psychotropic ~s психотропные вещества ~ твердость, плотность;
    густота;
    soup without much substance жидкий суп substance вещество ~ имущество, состояние;
    a man of substance состоятельный человек ~ истинный смысл ~ филос. материя, вещество, субстанция ~ суть ~ существо ~ сущность, суть, содержание;
    in substance по существу;
    по сути;
    to come to the substance of the matter перейти к существу вопроса ~ сущность ~ твердость, плотность;
    густота;
    soup without much substance жидкий суп

    Большой англо-русский и русско-английский словарь > substance

  • 63 substance

    [ʹsʌbstəns] n
    1. вещество

    heavy [porous, yellow, transparent] substance - тяжёлое [пористое, жёлтое, прозрачное] вещество

    2. сущность, существо, суть, истинный смысл; содержание

    the substance of the case - существо /суть/ дела

    in substance - а) в сущности, по сути; I agree with you in substance - в основном я с вами согласен; the two statements agree in substance - эти два утверждения не противоречат друг другу; б) на деле, в самом деле; this, in substance, represents the opinion of two experts - это, по существу дела, выражает мнение двух специалистов

    there is no substance in him - у него нет ничего за душой, он пустой человек

    3. филос. субстанция, материя
    4. твёрдость, плотность
    5. юр. имущество, состояние

    НБАРС > substance

  • 64 arbitrage profit

    бирж. прибыль от арбитража, арбитражная прибыль (прибыль от перепродажи по более высокой цене по сравнению с ценой приобретения)
    Syn:
    See:
    arbitrage The Economics Glossary defines arbitrage opportunity as "the opportunity to buy an asset at a low price then immediately selling it on a different market for a higher price." If I can buy an asset for $5, turn around and sell it for $20 and make $15 for my trouble, that is arbitrage. The $15 I gain represents an arbitrage profit.
    * * *

    Англо-русский экономический словарь > arbitrage profit

  • 65 breakdown

    сущ.
    1) общ. разрыв, срыв (прекращение нормального течения какого-л. процесса, особенно в результате неспособности участников процесса договориться между собой)

    At its worst, this legislation represents a total breakdown of the US budget process. — Самое ужасным является то, что данное законодательство представляет собой полный срыв бюджетного процесса в США.

    See:
    2) мет. разбивка, расчленение, деление на категории [группы\], подразделение (разделение всего объема информации на структурные составляющие с целью более наглядного его представления)

    breakdown by countries — распределение [разбивка\] по странам

    A spending breakdown showed the average household spent about $50 per week. — Распределение расходов показывает, что домохозяйства в среднем тратили около $50 в неделю.

    Syn:
    3) тех. поломка, выход оборудования из строя, отказ

    I had a breakdown in the middle of the road. — Моя машина сломалась посреди дороги.

    What do you do in the event of a breakdown on the motorway? — Что вы делаете, если машина ломается в пути?

    4) эк. (экономический) крах, кризис, спад; развал, распад
    See:

    * * *
    разбивка, распределение по статьям, классификация, анализ.
    * * *
    Отказ. Поломка. Кризис. Крах.
    . . Словарь терминов по риск-медеджменту .
    * * *
    подразделение читательской аудитории издания по признаку отраслей промышленности или экономики, которые оно обслуживает

    Англо-русский экономический словарь > breakdown

  • 66 challenge

    сущ.
    1) общ. вызов
    2) общ. сложная задача, проблема, испытание (часто используется для обозначения серьезных трудностей, с которыми сталкивается какое-л. лицо при решении какой-л. задачи; иногда используется буквальный перевод "вызов", но более предпочтительными являются переводы "проблема" или "испытание" в зависимости от контекста)

    Piloting an organization through the growth process represents a formidable managerial challenge. — Провести организацией через процесс роста — это серьезное испытание для менеджмента.

    * * *
    опротестовывать (решение, денежный документ); ставить под сомнение (законность платежного поручения и т. п.)
    . . Словарь экономических терминов .

    Англо-русский экономический словарь > challenge

  • 67 constituency

    сущ.
    1) пол. избиратели, электорат (люди, обладающие правом голоса и поддерживающие того или иного кандидата)

    The leader's natural constituency is the working class. — Основной электорат лидера партии — это рабочий класс.

    See:
    2) пол. избирательный округ (территория, жители которой избирают представителя в законодательный орган)

    constituency member seat — место в парламенте, депутатский мандат

    good constituency member of parliament — депутат, заботящийся о нуждах своего округа

    He represents one of the northern constituencies. — Он представляет один из северных избирательных округов.

    The UK is divided into 650 single-member constituencies. — Соединенное Королевство делится на 650 одномандатных округов.

    Syn:
    See:
    3) амер., разг. клиентура (покупатели, посетители магазинов, подписчики газет и журналов и т. д.)
    4) амер. группа меценатов [спонсоров\] (поддерживающих развитие какого-л. проекта)
    * * *
    директорская группа; дирекция; представляемые страны и организации
    . . Словарь экономических терминов .

    Англо-русский экономический словарь > constituency

  • 68 decertification

    сущ.
    десертификация, отзыв сертификации, отзыв [аннулирование\] разрешения [сертификата, права, полномочий\]*
    а) эк., юр. (отзыв разрешения на проведение какой-л. деятельности; напр., отзыв разрешения на оказание медицинских услуг; в американской практике термин также может относиться к лишению медицинского учреждения статуса участника программы "Медикэйд" или "Медикэр")

    decertification of a hospital from Medicare — отстранение больницы от участия в программе "Медикэр", аннулирование сертификата участника программы "Медикэр"

    See:
    б) эк. тр., юр., амер. (аннулирование полномочий профсоюза на проведение коллективных переговоров с работодателями в результате голосования группы уполномоченных работников; обычно проводится под контролем государственного органа, напр., Национального совета по трудовым отношениям)

    An employee who represents a majority of employees in the bargaining unit may apply to the Board for decertification of the union. — Представители интересов большинства работников, объединенных коллективным соглашением, могут подать в совет заявление об аннулировании полномочий профсоюза.

    Ant:
    See:

    * * *
    десертификация: отзыв полномочий профсоюза проводить коллективные переговоры с работодателями в результате голосования работников под наблюдением Национального совета по трудовым отношениям США (National Labor Relations Board).

    Англо-русский экономический словарь > decertification

  • 69 deferred charge

    учет расходы будущих периодов, отложенные начисления, отсроченные расходы (расходы, которые учитываются в качестве активов до наступления сроков их использования; напр., авансовая арендная плата до фактического истечения срока оплаченной аренды или страховая премия)
    Syn:
    See:

    * * *
    отсроченные расходы: расходы, которые учитываются в качестве активов до наступления сроков их использования (напр., авансовая арендная плата до фактического истечения срока оплаченной арены или страховая премия); = deferred cost; deferred debit; deferred expense; см. deferred income.
    * * *
    отложенный платеж; платеж будущего периода
    . An expenditure carried as an asset until the amount represents a true expense for the period. For example, if a one-year insurance premium is paid three months before the end of the fiscal year, three months of the premium would be an expense in the year paid, nine months would be an expense of the following year. Thus, 9/12 of the premium would be a deferred charge. In this case it would be represented by an account called prepaid insurance. Deferred income is the opposite situation. For example, six months rent received in advance. Any amount not properly credited to the current period would be represent a liability. . Словарь экономических терминов .

    Англо-русский экономический словарь > deferred charge

  • 70 exit multiple

    фин. конечное кратное*, конечный мультипликатор* (коэффициент, используемый при оценке стоимости компании, пакета акций и т. д. к концу периода инвестирования; устанавливается как соотношение стоимости предприятия или пакета акций на конец периода инвестирования и какого-л. показателя, характеризующего величину доходов, приносимых данным предприятием или пакетом акций; при оценке стоимости пакетов акций в качестве такого коэффициента обычно выступает соотношение цена/прибыль, а при оценке стоимости компании данный коэффициент часто устанавливается как величина, кратная размеру свободного денежного потока, операционной прибыли, прибыли до уплаты налогов и процентов за кредит или прибыли до вычета процентов, налогов и амортизации)

    The sale price of £71 million represents an historic exit multiple of 9.5 times profit before interest, taxation and depreciation. — Цена продажи в размере £71 млн. представляет собой произведение исторического конечного кратного (равного 9,5) и прибыли до вычета процентов, налогов и амортизации.

    See:

    Англо-русский экономический словарь > exit multiple

  • 71 leading edge research

    That work represents leading edge research in an academic sense. — Эта работа представляет собой передовые исследования в академическом смысле.

    Англо-русский экономический словарь > leading edge research

  • 72 negative goodwill

    учет отрицательная деловая репутация*, отрицательный гудвилл* (отрицательная разность между продажной стоимостью предприятия и балансовой стоимостью его чистых активов)

    Negative goodwill arising on an acquisition represents the excess of the fair value of the net identifiable assets acquired over the cost of acquisition. — Отрицательный гудвилл возникает при покупке компании по цене, которая превышает справедливую стоимость ее чистых идентифицируемых активов.

    See:
    * * *
    . . Словарь экономических терминов .

    Англо-русский экономический словарь > negative goodwill

  • 73 near cash

    !
    гос. фин. The resource budget contains a separate control total for “near cash” expenditure, that is expenditure such as pay and current grants which impacts directly on the measure of the golden rule.
    This paper provides background information on the framework for the planning and control of public expenditure in the UK which has been operated since the 1998 Comprehensive Spending Review (CSR). It sets out the different classifications of spending for budgeting purposes and why these distinctions have been adopted. It discusses how the public expenditure framework is designed to ensure both sound public finances and an outcome-focused approach to public expenditure.
    The UK's public spending framework is based on several key principles:
    "
    consistency with a long-term, prudent and transparent regime for managing the public finances as a whole;
    " "
    the judgement of success by policy outcomes rather than resource inputs;
    " "
    strong incentives for departments and their partners in service delivery to plan over several years and plan together where appropriate so as to deliver better public services with greater cost effectiveness; and
    "
    the proper costing and management of capital assets to provide the right incentives for public investment.
    The Government sets policy to meet two firm fiscal rules:
    "
    the Golden Rule states that over the economic cycle, the Government will borrow only to invest and not to fund current spending; and
    "
    the Sustainable Investment Rule states that net public debt as a proportion of GDP will be held over the economic cycle at a stable and prudent level. Other things being equal, net debt will be maintained below 40 per cent of GDP over the economic cycle.
    Achievement of the fiscal rules is assessed by reference to the national accounts, which are produced by the Office for National Statistics, acting as an independent agency. The Government sets its spending envelope to comply with these fiscal rules.
    Departmental Expenditure Limits ( DEL) and Annually Managed Expenditure (AME)
    "
    Departmental Expenditure Limit ( DEL) spending, which is planned and controlled on a three year basis in Spending Reviews; and
    "
    Annually Managed Expenditure ( AME), which is expenditure which cannot reasonably be subject to firm, multi-year limits in the same way as DEL. AME includes social security benefits, local authority self-financed expenditure, debt interest, and payments to EU institutions.
    More information about DEL and AME is set out below.
    In Spending Reviews, firm DEL plans are set for departments for three years. To ensure consistency with the Government's fiscal rules departments are set separate resource (current) and capital budgets. The resource budget contains a separate control total for “near cash” expenditure, that is expenditure such as pay and current grants which impacts directly on the measure of the golden rule.
    To encourage departments to plan over the medium term departments may carry forward unspent DEL provision from one year into the next and, subject to the normal tests for tautness and realism of plans, may be drawn down in future years. This end-year flexibility also removes any incentive for departments to use up their provision as the year end approaches with less regard to value for money. For the full benefits of this flexibility and of three year plans to feed through into improved public service delivery, end-year flexibility and three year budgets should be cascaded from departments to executive agencies and other budget holders.
    Three year budgets and end-year flexibility give those managing public services the stability to plan their operations on a sensible time scale. Further, the system means that departments cannot seek to bid up funds each year (before 1997, three year plans were set and reviewed in annual Public Expenditure Surveys). So the credibility of medium-term plans has been enhanced at both central and departmental level.
    Departments have certainty over the budgetary allocation over the medium term and these multi-year DEL plans are strictly enforced. Departments are expected to prioritise competing pressures and fund these within their overall annual limits, as set in Spending Reviews. So the DEL system provides a strong incentive to control costs and maximise value for money.
    There is a small centrally held DEL Reserve. Support from the Reserve is available only for genuinely unforeseeable contingencies which departments cannot be expected to manage within their DEL.
    AME typically consists of programmes which are large, volatile and demand-led, and which therefore cannot reasonably be subject to firm multi-year limits. The biggest single element is social security spending. Other items include tax credits, Local Authority Self Financed Expenditure, Scottish Executive spending financed by non-domestic rates, and spending financed from the proceeds of the National Lottery.
    AME is reviewed twice a year as part of the Budget and Pre-Budget Report process reflecting the close integration of the tax and benefit system, which was enhanced by the introduction of tax credits.
    AME is not subject to the same three year expenditure limits as DEL, but is still part of the overall envelope for public expenditure. Affordability is taken into account when policy decisions affecting AME are made. The Government has committed itself not to take policy measures which are likely to have the effect of increasing social security or other elements of AME without taking steps to ensure that the effects of those decisions can be accommodated prudently within the Government's fiscal rules.
    Given an overall envelope for public spending, forecasts of AME affect the level of resources available for DEL spending. Cautious estimates and the AME margin are built in to these AME forecasts and reduce the risk of overspending on AME.
    Together, DEL plus AME sum to Total Managed Expenditure (TME). TME is a measure drawn from national accounts. It represents the current and capital spending of the public sector. The public sector is made up of central government, local government and public corporations.
    Resource and Capital Budgets are set in terms of accruals information. Accruals information measures resources as they are consumed rather than when the cash is paid. So for example the Resource Budget includes a charge for depreciation, a measure of the consumption or wearing out of capital assets.
    "
    Non cash charges in budgets do not impact directly on the fiscal framework. That may be because the national accounts use a different way of measuring the same thing, for example in the case of the depreciation of departmental assets. Or it may be that the national accounts measure something different: for example, resource budgets include a cost of capital charge reflecting the opportunity cost of holding capital; the national accounts include debt interest.
    "
    Within the Resource Budget DEL, departments have separate controls on:
    "
    Near cash spending, the sub set of Resource Budgets which impacts directly on the Golden Rule; and
    "
    The amount of their Resource Budget DEL that departments may spend on running themselves (e.g. paying most civil servants’ salaries) is limited by Administration Budgets, which are set in Spending Reviews. Administration Budgets are used to ensure that as much money as practicable is available for front line services and programmes. These budgets also help to drive efficiency improvements in departments’ own activities. Administration Budgets exclude the costs of frontline services delivered directly by departments.
    The Budget preceding a Spending Review sets an overall envelope for public spending that is consistent with the fiscal rules for the period covered by the Spending Review. In the Spending Review, the Budget AME forecast for year one of the Spending Review period is updated, and AME forecasts are made for the later years of the Spending Review period.
    The 1998 Comprehensive Spending Review ( CSR), which was published in July 1998, was a comprehensive review of departmental aims and objectives alongside a zero-based analysis of each spending programme to determine the best way of delivering the Government's objectives. The 1998 CSR allocated substantial additional resources to the Government's key priorities, particularly education and health, for the three year period from 1999-2000 to 2001-02.
    Delivering better public services does not just depend on how much money the Government spends, but also on how well it spends it. Therefore the 1998 CSR introduced Public Service Agreements (PSAs). Each major government department was given its own PSA setting out clear targets for achievements in terms of public service improvements.
    The 1998 CSR also introduced the DEL/ AME framework for the control of public spending, and made other framework changes. Building on the investment and reforms delivered by the 1998 CSR, successive spending reviews in 2000, 2002 and 2004 have:
    "
    provided significant increase in resources for the Government’s priorities, in particular health and education, and cross-cutting themes such as raising productivity; extending opportunity; and building strong and secure communities;
    " "
    enabled the Government significantly to increase investment in public assets and address the legacy of under investment from past decades. Departmental Investment Strategies were introduced in SR2000. As a result there has been a steady increase in public sector net investment from less than ¾ of a per cent of GDP in 1997-98 to 2¼ per cent of GDP in 2005-06, providing better infrastructure across public services;
    " "
    introduced further refinements to the performance management framework. PSA targets have been reduced in number over successive spending reviews from around 300 to 110 to give greater focus to the Government’s highest priorities. The targets have become increasingly outcome-focused to deliver further improvements in key areas of public service delivery across Government. They have also been refined in line with the conclusions of the Devolving Decision Making Review to provide a framework which encourages greater devolution and local flexibility. Technical Notes were introduced in SR2000 explaining how performance against each PSA target will be measured; and
    "
    not only allocated near cash spending to departments, but also – since SR2002 - set Resource DEL plans for non cash spending.
    To identify what further investments and reforms are needed to equip the UK for the global challenges of the decade ahead, on 19 July 2005 the Chief Secretary to the Treasury announced that the Government intends to launch a second Comprehensive Spending Review (CSR) reporting in 2007.
    A decade on from the first CSR, the 2007 CSR will represent a long-term and fundamental review of government expenditure. It will cover departmental allocations for 2008-09, 2009-10 and 2010 11. Allocations for 2007-08 will be held to the agreed figures already announced by the 2004 Spending Review. To provide a rigorous analytical framework for these departmental allocations, the Government will be taking forward a programme of preparatory work over 2006 involving:
    "
    an assessment of what the sustained increases in spending and reforms to public service delivery have achieved since the first CSR. The assessment will inform the setting of new objectives for the decade ahead;
    " "
    an examination of the key long-term trends and challenges that will shape the next decade – including demographic and socio-economic change, globalisation, climate and environmental change, global insecurity and technological change – together with an assessment of how public services will need to respond;
    " "
    to release the resources needed to address these challenges, and to continue to secure maximum value for money from public spending over the CSR period, a set of zero-based reviews of departments’ baseline expenditure to assess its effectiveness in delivering the Government’s long-term objectives; together with
    "
    further development of the efficiency programme, building on the cross cutting areas identified in the Gershon Review, to embed and extend ongoing efficiency savings into departmental expenditure planning.
    The 2007 CSR also offers the opportunity to continue to refine the PSA framework so that it drives effective delivery and the attainment of ambitious national standards.
    Public Service Agreements (PSAs) were introduced in the 1998 CSR. They set out agreed targets detailing the outputs and outcomes departments are expected to deliver with the resources allocated to them. The new spending regime places a strong emphasis on outcome targets, for example in providing for better health and higher educational standards or service standards. The introduction in SR2004 of PSA ‘standards’ will ensure that high standards in priority areas are maintained.
    The Government monitors progress against PSA targets, and departments report in detail twice a year in their annual Departmental Reports (published in spring) and in their autumn performance reports. These reports provide Parliament and the public with regular updates on departments’ performance against their targets.
    Technical Notes explain how performance against each PSA target will be measured.
    To make the most of both new investment and existing assets, there needs to be a coherent long term strategy against which investment decisions are taken. Departmental Investment Strategies (DIS) set out each department's plans to deliver the scale and quality of capital stock needed to underpin its objectives. The DIS includes information about the department's existing capital stock and future plans for that stock, as well as plans for new investment. It also sets out the systems that the department has in place to ensure that it delivers its capital programmes effectively.
    This document was updated on 19 December 2005.
    Near-cash resource expenditure that has a related cash implication, even though the timing of the cash payment may be slightly different. For example, expenditure on gas or electricity supply is incurred as the fuel is used, though the cash payment might be made in arrears on aquarterly basis. Other examples of near-cash expenditure are: pay, rental.Net cash requirement the upper limit agreed by Parliament on the cash which a department may draw from theConsolidated Fund to finance the expenditure within the ambit of its Request forResources. It is equal to the agreed amount of net resources and net capital less non-cashitems and working capital.Non-cash cost costs where there is no cash transaction but which are included in a body’s accounts (or taken into account in charging for a service) to establish the true cost of all the resourcesused.Non-departmental a body which has a role in the processes of government, but is not a government public body, NDPBdepartment or part of one. NDPBs accordingly operate at arm’s length from governmentMinisters.Notional cost of a cost which is taken into account in setting fees and charges to improve comparability with insuranceprivate sector service providers.The charge takes account of the fact that public bodies donot generally pay an insurance premium to a commercial insurer.the independent body responsible for collecting and publishing official statistics about theUK’s society and economy. (At the time of going to print legislation was progressing tochange this body to the Statistics Board).Office of Government an office of the Treasury, with a status similar to that of an agency, which aims to maximise Commerce, OGCthe government’s purchasing power for routine items and combine professional expertiseto bear on capital projects.Office of the the government department responsible for discharging the Paymaster General’s statutoryPaymaster General,responsibilities to hold accounts and make payments for government departments and OPGother public bodies.Orange bookthe informal title for Management of Risks: Principles and Concepts, which is published by theTreasury for the guidance of public sector bodies.Office for NationalStatistics, ONS60Managing Public Money
    ————————————————————————————————————————
    "
    GLOSSARYOverdraftan account with a negative balance.Parliament’s formal agreement to authorise an activity or expenditure.Prerogative powerspowers exercisable under the Royal Prerogative, ie powers which are unique to the Crown,as contrasted with common-law powers which may be available to the Crown on the samebasis as to natural persons.Primary legislationActs which have been passed by the Westminster Parliament and, where they haveappropriate powers, the Scottish Parliament and the Northern Ireland Assembly. Begin asBills until they have received Royal Assent.arrangements under which a public sector organisation contracts with a private sectorentity to construct a facility and provide associated services of a specified quality over asustained period. See annex 7.5.Proprietythe principle that patterns of resource consumption should respect Parliament’s intentions,conventions and control procedures, including any laid down by the PAC. See box 2.4.Public Accountssee Committee of Public Accounts.CommitteePublic corporationa trading body controlled by central government, local authority or other publiccorporation that has substantial day to day operating independence. See section 7.8.Public Dividend finance provided by government to public sector bodies as an equity stake; an alternative to Capital, PDCloan finance.Public Service sets out what the public can expect the government to deliver with its resources. EveryAgreement, PSAlarge government department has PSA(s) which specify deliverables as targets or aimsrelated to objectives.a structured arrangement between a public sector and a private sector organisation tosecure an outcome delivering good value for money for the public sector. It is classified tothe public or private sector according to which has more control.Rate of returnthe financial remuneration delivered by a particular project or enterprise, expressed as apercentage of the net assets employed.Regularitythe principle that resource consumption should accord with the relevant legislation, therelevant delegated authority and this document. See box 2.4.Request for the functional level into which departmental Estimates may be split. RfRs contain a number Resources, RfRof functions being carried out by the department in pursuit of one or more of thatdepartment’s objectives.Resource accountan accruals account produced in line with the Financial Reporting Manual (FReM).Resource accountingthe system under which budgets, Estimates and accounts are constructed in a similar wayto commercial audited accounts, so that both plans and records of expenditure allow in fullfor the goods and services which are to be, or have been, consumed – ie not just the cashexpended.Resource budgetthe means by which the government plans and controls the expenditure of resources tomeet its objectives.Restitutiona legal concept which allows money and property to be returned to its rightful owner. Ittypically operates where another person can be said to have been unjustly enriched byreceiving such monies.Return on capital the ratio of profit to capital employed of an accounting entity during an identified period.employed, ROCEVarious measures of profit and of capital employed may be used in calculating the ratio.Public Privatepartnership, PPPPrivate Finance Initiative, PFIParliamentaryauthority61Managing Public Money
    "
    ————————————————————————————————————————
    GLOSSARYRoyal charterthe document setting out the powers and constitution of a corporation established underprerogative power of the monarch acting on Privy Council advice.Second readingthe second formal time that a House of Parliament may debate a bill, although in practicethe first substantive debate on its content. If successful, it is deemed to denoteParliamentary approval of the principle of the proposed legislation.Secondary legislationlaws, including orders and regulations, which are made using powers in primary legislation.Normally used to set out technical and administrative provision in greater detail thanprimary legislation, they are subject to a less intense level of scrutiny in Parliament.European legislation is,however,often implemented in secondary legislation using powers inthe European Communities Act 1972.Service-level agreement between parties, setting out in detail the level of service to be performed.agreementWhere agreements are between central government bodies, they are not legally a contractbut have a similar function.Shareholder Executive a body created to improve the government’s performance as a shareholder in businesses.Spending reviewsets out the key improvements in public services that the public can expect over a givenperiod. It includes a thorough review of departmental aims and objectives to find the bestway of delivering the government’s objectives, and sets out the spending plans for the givenperiod.State aidstate support for a domestic body or company which could distort EU competition and sois not usually allowed. See annex 4.9.Statement of Excessa formal statement detailing departments’ overspends prepared by the Comptroller andAuditor General as a result of undertaking annual audits.Statement on Internal an annual statement that Accounting Officers are required to make as part of the accounts Control, SICon a range of risk and control issues.Subheadindividual elements of departmental expenditure identifiable in Estimates as single cells, forexample cell A1 being administration costs within a particular line of departmental spending.Supplyresources voted by Parliament in response to Estimates, for expenditure by governmentdepartments.Supply Estimatesa statement of the resources the government needs in the coming financial year, and forwhat purpose(s), by which Parliamentary authority is sought for the planned level ofexpenditure and income.Target rate of returnthe rate of return required of a project or enterprise over a given period, usually at least a year.Third sectorprivate sector bodies which do not act commercially,including charities,social and voluntaryorganisations and other not-for-profit collectives. See annex 7.7.Total Managed a Treasury budgeting term which covers all current and capital spending carried out by the Expenditure,TMEpublic sector (ie not just by central departments).Trading fundan organisation (either within a government department or forming one) which is largely orwholly financed from commercial revenue generated by its activities. Its Estimate shows itsnet impact, allowing its income from receipts to be devoted entirely to its business.Treasury Minutea formal administrative document drawn up by the Treasury, which may serve a wide varietyof purposes including seeking Parliamentary approval for the use of receipts asappropriations in aid, a remission of some or all of the principal of voted loans, andresponding on behalf of the government to reports by the Public Accounts Committee(PAC).62Managing Public Money
    ————————————————————————————————————————
    GLOSSARY63Managing Public MoneyValue for moneythe process under which organisation’s procurement, projects and processes aresystematically evaluated and assessed to provide confidence about suitability, effectiveness,prudence,quality,value and avoidance of error and other waste,judged for the public sectoras a whole.Virementthe process through which funds are moved between subheads such that additionalexpenditure on one is met by savings on one or more others.Votethe process by which Parliament approves funds in response to supply Estimates.Voted expenditureprovision for expenditure that has been authorised by Parliament. Parliament ‘votes’authority for public expenditure through the Supply Estimates process. Most expenditureby central government departments is authorised in this way.Wider market activity activities undertaken by central government organisations outside their statutory duties,using spare capacity and aimed at generating a commercial profit. See annex 7.6.Windfallmonies received by a department which were not anticipated in the spending review.
    ————————————————————————————————————————

    Англо-русский экономический словарь > near cash

  • 74 Astasahasrika Prajna-paramita

    Религия: "Аштасахасрика Праджня-парамита сутра", ("8,000-Verse", the best-known work that represents the oldest of the major forms of Mahayana Buddhism) "Постоянство мудрости в 8 тысячах строк"

    Универсальный англо-русский словарь > Astasahasrika Prajna-paramita

  • 75 BCM

    2) Медицина: (birth control methods) методы контроля рождаемости (противозачаточные средства, презервативы и пр.)
    6) Автомобильный термин: body control module
    7) Грубое выражение: Bastard Condom Monkeys
    8) Горное дело: Bank cubic meters (a traditional unit of volume in coal mining. A bank cubic meter represents the contents of a cubic meter of rock in place, before it is drilled and blasted. м3 в целике)
    9) Телекоммуникации: Bit Compression Multiplexer, business continuity management
    10) Сокращение: Basic Combat Manoeuvring, Booklet/Coil Vending Machine
    12) Физиология: Body Cell Mass
    13) Вычислительная техника: Basic Control Monitor (OS, Xerox, Xerox 530)
    14) Деловая лексика: Boston Controls Managers
    15) Глоссарий компании Сахалин Энерджи: bcm
    16) Менеджмент: bid clarification meeting
    18) Химическое оружие: Burster cutting machine, matrix composition
    19) Расширение файла: Comms script backup (MS Works)
    20) Нефть и газ: billion cub. m, миллиардов кубометров, миллиардов «кубов», миллиардов кубических метров, млрд. куб.м
    21) США: Bay City, Michigan
    22) Имена и фамилии: Black Caped Man
    23) Высокочастотная электроника: block-coded modulation
    24) NYSE. Canadian Imperial Bank of Commerce
    25) Программное обеспечение: Berkeley Configuration Manager, Business Communication Module
    26) Единицы измерений: Billion Cubic Metre
    27) Международная торговля: Best Chinese Manufacturer

    Универсальный англо-русский словарь > BCM

  • 76 CXO

    1) Военный термин: crosstell output
    2) Электроника: Crystal Oscillator
    4) Деловая лексика: =CEO (http://www.acronymfinder.com/CXO.html)
    5) Корпоративное управление: Chief X Officer (generic term for job title where X represents the specific position - пример: "Top 12 question every CEO must ask his CXO team")

    Универсальный англо-русский словарь > CXO

  • 77 CxO

    1) Военный термин: crosstell output
    2) Электроника: Crystal Oscillator
    4) Деловая лексика: =CEO (http://www.acronymfinder.com/CXO.html)
    5) Корпоративное управление: Chief X Officer (generic term for job title where X represents the specific position - пример: "Top 12 question every CEO must ask his CXO team")

    Универсальный англо-русский словарь > CxO

  • 78 Hegira

    Универсальный англо-русский словарь > Hegira

  • 79 PROUD

    1) Юридический термин: Peacefully Resolving Our Unsettled Differences
    3) Деловая лексика: Product Represents Own Unique Design

    Универсальный англо-русский словарь > PROUD

  • 80 bcm

    2) Медицина: (birth control methods) методы контроля рождаемости (противозачаточные средства, презервативы и пр.)
    6) Автомобильный термин: body control module
    7) Грубое выражение: Bastard Condom Monkeys
    8) Горное дело: Bank cubic meters (a traditional unit of volume in coal mining. A bank cubic meter represents the contents of a cubic meter of rock in place, before it is drilled and blasted. м3 в целике)
    9) Телекоммуникации: Bit Compression Multiplexer, business continuity management
    10) Сокращение: Basic Combat Manoeuvring, Booklet/Coil Vending Machine
    12) Физиология: Body Cell Mass
    13) Вычислительная техника: Basic Control Monitor (OS, Xerox, Xerox 530)
    14) Деловая лексика: Boston Controls Managers
    15) Глоссарий компании Сахалин Энерджи: bcm
    16) Менеджмент: bid clarification meeting
    18) Химическое оружие: Burster cutting machine, matrix composition
    19) Расширение файла: Comms script backup (MS Works)
    20) Нефть и газ: billion cub. m, миллиардов кубометров, миллиардов «кубов», миллиардов кубических метров, млрд. куб.м
    21) США: Bay City, Michigan
    22) Имена и фамилии: Black Caped Man
    23) Высокочастотная электроника: block-coded modulation
    24) NYSE. Canadian Imperial Bank of Commerce
    25) Программное обеспечение: Berkeley Configuration Manager, Business Communication Module
    26) Единицы измерений: Billion Cubic Metre
    27) Международная торговля: Best Chinese Manufacturer

    Универсальный англо-русский словарь > bcm

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