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21 revise
1) (to correct faults and make improvements in (a book etc): This dictionary has been completely revised.) popraviti in izboljšati2) (to study one's previous work, notes etc in preparation for an examination etc: You'd better start revising (your Latin) for your exam.) ponoviti3) (to change (one's opinion etc).) spremeniti•- revision* * *[riváiz]1.transitive verbzopet (nanovo) pregledati in popraviti, revidirati; juridically zopet preiskati, revidirati (sodbo); predrugačiti, popraviti; printing brati drugo korekturo, revidiratirevised edition — popravljena, izboljšana izdajato revise one's opinion — revidirati, spremeniti svoje mnenje;2.noun (= revise proof) printingkorekturni odtis (pola) -
22 revise
• viimeistellä• uusia• uudistaa• kerrata• muuntua• muuttaa• muokata (muuttaa)• muokata• muovailla• muovata• parannellaprinting (graphic) industry• tarkistusvedos• tarkistaa (oik.)• tarkastaa• tarkistaa• korjata* * *1) (to correct faults and make improvements in (a book etc): This dictionary has been completely revised.) tarkistaa ja korjata2) (to study one's previous work, notes etc in preparation for an examination etc: You'd better start revising (your Latin) for your exam.) kerrata3) (to change (one's opinion etc).) tarkistaa•- revision -
23 revise
I [rɪ'vaɪz]nome tip. seconda bozza f.II 1. [rɪ'vaɪz]to revise one's opinion of sb., sth. — cambiare opinione su qcn., qcs.
2.to be revised upwards, downwards — [ figures] essere arrotondato per eccesso, per difetto
verbo intransitivo BE ripassare* * *1) (to correct faults and make improvements in (a book etc): This dictionary has been completely revised.) rivedere, revisionare2) (to study one's previous work, notes etc in preparation for an examination etc: You'd better start revising (your Latin) for your exam.) ripassare3) (to change (one's opinion etc).) rivedere, modificare•- revision* * *revise /rɪˈvaɪz/n.(tipogr.) bozza corretta; seconda bozza● second revise, terza bozza ( di stampa).(to) revise /rɪˈvaɪz/A v. t.1 rivedere; modificare ( cifre, previsioni, ecc.): to revise an estimate, rivedere un preventivo; to revise one's opinion, modificare la propria opinione; to revise tariffs, ritoccare le tariffe2 rivedere; correggere (un testo): to revise a manuscript [a printer's proof], rivedere un manoscritto [una bozza di stampa]3 (ingl.) ripassare; studiare ( per un esame): I need to revise my French vocabulary for tomorrow's test, devo ripassare il mio vocabolario di francese per il test di domaniB v. i.ripassare; studiare: DIALOGO → - Before an exam- Are you just nervous or haven't you revised enough?, sei solo tesa o non hai studiato abbastanza?; You should revise for your exam next week, dovresti ripassare per l'esame della settimana prossimareviseda.riveduto; emendato; the revised version of a text, la versione emendata di un testo; the second revised edition of a book, la seconda edizione riveduta e corretta di un libro● (relig.) the Revised Version, la Versione Riveduta ( della Bibbia Anglicana 1881-95)revisern.revisore.* * *I [rɪ'vaɪz]nome tip. seconda bozza f.II 1. [rɪ'vaɪz]to revise one's opinion of sb., sth. — cambiare opinione su qcn., qcs.
2.to be revised upwards, downwards — [ figures] essere arrotondato per eccesso, per difetto
verbo intransitivo BE ripassare -
24 improvement *** im·prove·ment n
[ɪm'pruːvmənt]improvement (in) — (gen) miglioramento (in), (in production, salary) aumento (di or in)
there is room for improvement — si può migliorare or far meglio
to make improvements to — migliorare, (property) apportare migliorie a, (method) perfezionare
English-Italian dictionary > improvement *** im·prove·ment n
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25 revise
transitive verb1) (amend) revidieren [Urteil, Gesetz, Vorschlag]2) (check over) durchsehen [Manuskript, Text, Notizen]3) (reread) noch einmal durchlesen [Notizen]; abs. lernenrevise one's maths — Mathe (ugs.) wiederholen
* * *1) (to correct faults and make improvements in (a book etc): This dictionary has been completely revised.) überarbeiten2) (to study one's previous work, notes etc in preparation for an examination etc: You'd better start revising (your Latin) for your exam.) überprüfen3) (to change (one's opinion etc).) ändern•- academic.ru/62116/revision">revision* * *re·vise[rɪˈvaɪz]I. vt▪ to \revise sth1. (reread) etw überarbeitento \revise a book ein Buch redigierento \revise one's opinion seine Meinung ändern3. BRIT, AUS (increase/decrease)5. COMPUT etw überarbeiten [o revidierenII. vi BRIT, AUS den Stoff wiederholen* * *[rI'vaɪz]1. vt1) (= change) opinion, estimate, law revidierento revise the constitution — die Verfassung überarbeiten
2) (= correct) proof, text revidieren, überarbeiten3) (Brit: learn up) wiederholen2. vi (Brit)(den Stoff) wiederholen* * *A v/t1. revidieren:a) seine Ansicht ändern:revise one’s thinking umdenkenb) ein Buch etc überarbeiten (u. verbessern):revised edition verbesserte Auflage;c) TYPO in zweiter Korrektur lesen2. überprüfen, (wieder) durchsehenC s* * *transitive verb1) (amend) revidieren [Urteil, Gesetz, Vorschlag]2) (check over) durchsehen [Manuskript, Text, Notizen]3) (reread) noch einmal durchlesen [Notizen]; abs. lernenrevise one's maths — Mathe (ugs.) wiederholen
* * *v.revidieren v.überarbeiten v.überprüfen v. -
26 revise
[rɪ'vaɪz] 1. vtmanuscript poprawiać (poprawić perf); opinion, attitude rewidować (zrewidować perf); price, procedure korygować (skorygować perf)2. vi( for exam etc) powtarzać (materiał)* * *1) (to correct faults and make improvements in (a book etc): This dictionary has been completely revised.) poprawić, dokonywać zmian, przerobić2) (to study one's previous work, notes etc in preparation for an examination etc: You'd better start revising (your Latin) for your exam.) powtarzać3) (to change (one's opinion etc).) zrewidować, zmodyfikować•- revision -
27 revise
1) (to correct faults and make improvements in (a book etc): This dictionary has been completely revised.) izlabot (kļūdas); uzlabot; pārstrādāt2) (to study one's previous work, notes etc in preparation for an examination etc: You'd better start revising (your Latin) for your exam.) atkārtot3) (to change (one's opinion etc).) revidēt/mainīt uzskatus•- revision* * *otrā korektūra, revīzija; izlabot, pārstrādāt; mainīt; atkārtot mācību vielu -
28 revise
1) (to correct faults and make improvements in (a book etc): This dictionary has been completely revised.) (pa)taisyti, (pa)keisti2) (to study one's previous work, notes etc in preparation for an examination etc: You'd better start revising (your Latin) for your exam.) kartoti, ruoštis (egzaminui)3) (to change (one's opinion etc).) pakeisti•- revision -
29 revise
n. nytt korrektur; ändring--------v. ändra; bearbeta; revidera* * *1) (to correct faults and make improvements in (a book etc): This dictionary has been completely revised.) granska, bearbeta, revidera2) (to study one's previous work, notes etc in preparation for an examination etc: You'd better start revising (your Latin) for your exam.) repetera3) (to change (one's opinion etc).) ändra, revidera•- revision -
30 revise
1) (to correct faults and make improvements in (a book etc): This dictionary has been completely revised.) revidovat2) (to study one's previous work, notes etc in preparation for an examination etc: You'd better start revising (your Latin) for your exam.) znovu projít3) (to change (one's opinion etc).) zrevidovat•- revision* * *• zrevidovat• revidovat• opravovat• opravit -
31 revise
1) (to correct faults and make improvements in (a book etc): This dictionary has been completely revised.) revidovať2) (to study one's previous work, notes etc in preparation for an examination etc: You'd better start revising (your Latin) for your exam.) znova prezrieť3) (to change (one's opinion etc).) zrevidovať•- revision* * *• znovu prehliadnut• zrevidovat• skorigovat• skontrolovat• upravit• previest korektúru• pripravit k novému vydani• previest náhlad• prepracovat• revidovat• revidovanie• opravit• posledná korektúra• kontrola• kontrolovanie• kontrola pred tlacou -
32 revise
1) (to correct faults and make improvements in (a book etc): This dictionary has been completely revised.) a revizui; a corecta2) (to study one's previous work, notes etc in preparation for an examination etc: You'd better start revising (your Latin) for your exam.) a recapitula3) (to change (one's opinion etc).) a revizui•- revision -
33 revise
1) (to correct faults and make improvements in (a book etc): This dictionary has been completely revised.) διορθώνω, αναθεωρώ2) (to study one's previous work, notes etc in preparation for an examination etc: You'd better start revising (your Latin) for your exam.) κάνω επανάληψη3) (to change (one's opinion etc).) αναθεωρώ•- revision -
34 revise
1) (to correct faults and make improvements in (a book etc): This dictionary has been completely revised.) réviser, revoir2) (to study one's previous work, notes etc in preparation for an examination etc: You'd better start revising (your Latin) for your exam.) réviser3) (to change (one's opinion etc).) réviser•- revision -
35 revise
1) (to correct faults and make improvements in (a book etc): This dictionary has been completely revised.) revisar2) (to study one's previous work, notes etc in preparation for an examination etc: You'd better start revising (your Latin) for your exam.) rever3) (to change (one's opinion etc).) rever•- revision -
36 Crompton, Samuel
SUBJECT AREA: Textiles[br]b. 3 December 1753 Firwood, near Bolton, Lancashire, Englandd. 26 June 1827 Bolton, Lancashire, England[br]English inventor of the spinning mule.[br]Samuel Crompton was the son of a tenant farmer, George, who became the caretaker of the old house Hall-i-th-Wood, near Bolton, where he died in 1759. As a boy, Samuel helped his widowed mother in various tasks at home, including weaving. He liked music and made his own violin, with which he later was to earn some money to pay for tools for building his spinning mule. He was set to work at spinning and so in 1769 became familiar with the spinning jenny designed by James Hargreaves; he soon noticed the poor quality of the yarn produced and its tendency to break. Crompton became so exasperated with the jenny that in 1772 he decided to improve it. After seven years' work, in 1779 he produced his famous spinning "mule". He built the first one entirely by himself, principally from wood. He adapted rollers similar to those already patented by Arkwright for drawing out the cotton rovings, but it seems that he did not know of Arkwright's invention. The rollers were placed at the back of the mule and paid out the fibres to the spindles, which were mounted on a moving carriage that was drawn away from the rollers as the yarn was paid out. The spindles were rotated to put in twist. At the end of the draw, or shortly before, the rollers were stopped but the spindles continued to rotate. This not only twisted the yarn further, but slightly stretched it and so helped to even out any irregularities; it was this feature that gave the mule yarn extra quality. Then, after the spindles had been turned backwards to unwind the yarn from their tips, they were rotated in the spinning direction again and the yarn was wound on as the carriage was pushed up to the rollers.The mule was a very versatile machine, making it possible to spin almost every type of yarn. In fact, Samuel Crompton was soon producing yarn of a much finer quality than had ever been spun in Bolton, and people attempted to break into Hall-i-th-Wood to see how he produced it. Crompton did not patent his invention, perhaps because it consisted basically of the essential features of the earlier machines of Hargreaves and Arkwright, or perhaps through lack of funds. Under promise of a generous subscription, he disclosed his invention to the spinning industry, but was shabbily treated because most of the promised money was never paid. Crompton's first mule had forty-eight spindles, but it did not long remain in its original form for many people started to make improvements to it. The mule soon became more popular than Arkwright's waterframe because it could spin such fine yarn, which enabled weavers to produce the best muslin cloth, rivalling that woven in India and leading to an enormous expansion in the British cotton-textile industry. Crompton eventually saved enough capital to set up as a manufacturer himself and around 1784 he experimented with an improved carding engine, although he was not successful. In 1800, local manufacturers raised a sum of £500 for him, and eventually in 1812 he received a government grant of £5,000, but this was trifling in relation to the immense financial benefits his invention had conferred on the industry, to say nothing of his expenses. When Crompton was seeking evidence in 1811 to support his claim for financial assistance, he found that there were 4,209,570 mule spindles compared with 155,880 jenny and 310,516 waterframe spindles. He later set up as a bleacher and again as a cotton manufacturer, but only the gift of a small annuity by his friends saved him from dying in total poverty.[br]Further ReadingH.C.Cameron, 1951, Samuel Crompton, Inventor of the Spinning Mule, London (a rather discursive biography).Dobson \& Barlow Ltd, 1927, Samuel Crompton, the Inventor of the Spinning Mule, Bolton.G.J.French, 1859, The Life and Times of Samuel Crompton, Inventor of the Spinning Machine Called the Mule, London.The invention of the mule is fully described in H. Gatling, 1970, The Spinning Mule, Newton Abbot; W.English, 1969, The Textile Industry, London; R.L.Hills, 1970, Power in the Industrial Revolution, Manchester.C.Singer (ed.), 1958, A History of Technology, Vol. IV, Oxford: Clarendon Press (provides a brief account).RLH -
37 Assessment Toolkit
"A toolkit that helps you determine the quality of a running operating system or a set of components with regard to performance, reliability and functionality. The toolkit includes several assessments and provides the tools needed to run assessments on a local computer or on multiple computers, and review the results of the assessments to diagnose problems and determine how to make improvements." -
38 improvement
[ɪm'pruːvmənt]nулучшение, усовершенствование, исправление, развитиеThere is need for improvement in your handwriting. — Вам необходимо улучшить почерк.
This is a step towards social improvement. — Это уже шаг к социальным преобразованиям.
This is a distinct improvement in railway comfort. — Это явное улучшение условий езды в поездах.
This marked a further improvement in the street traffic. — Это явилось началом дальнейшего улучшения уличного движения.
The book shows a marked improvement on his other works. — Эта книга значительно лучше его остальных работ.
This is an improvement upon your first attempt. — По сравнению с вашей первой попыткой это уже прогресс.
- day-to-day improvementsIt would be difficult to suggest any improvement. — Не легко предложить еще какие-либо усовершенствования
- one's vocabulary improvement
- language improvement
- astonishing improvements
- great improvement in one's life
- improvement in building
- on the whole there is significant improvement
- undergo frequent and various improvements
- show no sign of improvement
- make about steady improvements
- introduce much improvement
- mark some improvement
- show much improvement
- notice a number of improvements in the town
- bring about make improvement in smb's health
- hope for an improvement in the weather
- number of improvements have been made
- it is certainly an improvement
- improvement takes place slowly
- if no improvement results... -
39 Cartwright, Revd Edmund
[br]b. 24 April 1743 Marnham, Nottingham, Englandd. 30 October 1823 Hastings, Sussex, England[br]English inventor of the power loom, a combing machine and machines for making ropes, bread and bricks as well as agricultural improvements.[br]Edmund Cartwright, the fourth son of William Cartwright, was educated at Wakefield Grammar School, and went to University College, Oxford, at the age of 14. By special act of convocation in 1764, he was elected Fellow of Magdalen College. He married Alice Whitaker in 1772 and soon after was given the ecclesiastical living of Brampton in Derbyshire. In 1779 he was presented with the living of Goadby, Marwood, Leicestershire, where he wrote poems, reviewed new works, and began agricultural experiments. A visit to Matlock in the summer of 1784 introduced him to the inventions of Richard Arkwright and he asked why weaving could not be mechanized in a similar manner to spinning. This began a remarkable career of inventions.Cartwright returned home and built a loom which required two strong men to operate it. This was the first attempt in England to develop a power loom. It had a vertical warp, the reed fell with the weight of at least half a hundredweight and, to quote Gartwright's own words, "the springs which threw the shuttle were strong enough to throw a Congreive [sic] rocket" (Strickland 19.71:8—for background to the "rocket" comparison, see Congreve, Sir William). Nevertheless, it had the same three basics of weaving that still remain today in modern power looms: shedding or dividing the warp; picking or projecting the shuttle with the weft; and beating that pick of weft into place with a reed. This loom he proudly patented in 1785, and then he went to look at hand looms and was surprised to see how simply they operated. Further improvements to his own loom, covered by two more patents in 1786 and 1787, produced a machine with the more conventional horizontal layout that showed promise; however, the Manchester merchants whom he visited were not interested. He patented more improvements in 1788 as a result of the experience gained in 1786 through establishing a factory at Doncaster with power looms worked by a bull that were the ancestors of modern ones. Twenty-four looms driven by steam-power were installed in Manchester in 1791, but the mill was burned down and no one repeated the experiment. The Doncaster mill was sold in 1793, Cartwright having lost £30,000, However, in 1809 Parliament voted him £10,000 because his looms were then coming into general use.In 1789 he began working on a wool-combing machine which he patented in 1790, with further improvements in 1792. This seems to have been the earliest instance of mechanized combing. It used a circular revolving comb from which the long fibres or "top" were. carried off into a can, and a smaller cylinder-comb for teasing out short fibres or "noils", which were taken off by hand. Its output equalled that of twenty hand combers, but it was only relatively successful. It was employed in various Leicestershire and Yorkshire mills, but infringements were frequent and costly to resist. The patent was prolonged for fourteen years after 1801, but even then Cartwright did not make any profit. His 1792 patent also included a machine to make ropes with the outstanding and basic invention of the "cordelier" which he communicated to his friends, including Robert Fulton, but again it brought little financial benefit. As a result of these problems and the lack of remuneration for his inventions, Cartwright moved to London in 1796 and for a time lived in a house built with geometrical bricks of his own design.Other inventions followed fast, including a tread-wheel for cranes, metallic packing for pistons in steam-engines, and bread-making and brick-making machines, to mention but a few. He had already returned to agricultural improvements and he put forward suggestions in 1793 for a reaping machine. In 1801 he received a prize from the Board of Agriculture for an essay on husbandry, which was followed in 1803 by a silver medal for the invention of a three-furrow plough and in 1805 by a gold medal for his essay on manures. From 1801 to 1807 he ran an experimental farm on the Duke of Bedford's estates at Woburn.From 1786 until his death he was a prebendary of Lincoln. In about 1810 he bought a small farm at Hollanden near Sevenoaks, Kent, where he continued his inventions, both agricultural and general. Inventing to the last, he died at Hastings and was buried in Battle church.[br]Principal Honours and DistinctionsBoard of Agriculture Prize 1801 (for an essay on agriculture). Society of Arts, Silver Medal 1803 (for his three-furrow plough); Gold Medal 1805 (for an essay on agricultural improvements).Bibliography1785. British patent no. 1,270 (power loom).1786. British patent no. 1,565 (improved power loom). 1787. British patent no. 1,616 (improved power loom).1788. British patent no. 1,676 (improved power loom). 1790, British patent no. 1,747 (wool-combing machine).1790, British patent no. 1,787 (wool-combing machine).1792, British patent no. 1,876 (improved wool-combing machine and rope-making machine with cordelier).Further ReadingM.Strickland, 1843, A Memoir of the Life, Writings and Mechanical Inventions of Edmund Cartwright, D.D., F.R.S., London (remains the fullest biography of Cartwright).Dictionary of National Biography (a good summary of Cartwright's life). For discussions of Cartwright's weaving inventions, see: A.Barlow, 1878, The History and Principles of Weaving by Hand and by Power, London; R.L. Hills, 1970, Power in the Industrial Revolution, Manchester. F.Nasmith, 1925–6, "Fathers of machine cotton manufacture", Transactions of theNewcomen Society 6.H.W.Dickinson, 1942–3, "A condensed history of rope-making", Transactions of the Newcomen Society 23.W.English, 1969, The Textile Industry, London (covers both his power loom and his wool -combing machine).RLHBiographical history of technology > Cartwright, Revd Edmund
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40 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.————————————————————————————————————————
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