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These laws […] opel.ie opel.ie |
Соответствующее законодатель‐ ство может […] opel.ru opel.ru |
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Refer to your owner’s manual for a list of […] all functions of your stopwatch. macbook-covers.net macbook-covers.net |
Обратитесь к руководству пользователя для […] получения списка всех функций секундомера. macbook-covers.net macbook-covers.net |
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Check your owner’s manual or the help file […] that came pre-installed on your machine to determine how to use the device. macbook-covers.net macbook-covers.net |
Обратитесь к руководству пользователя или […] файл справки, прилагаемой предварительно установлена на вашей машине, чтобы […] определить, как использовать устройство. macbook-covers.net macbook-covers.net |
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If the operating power requirement cannot be found on the back of the […] macbook-covers.net macbook-covers.net |
Если операционная потребляемая […] мощность не может быть найден на задней […] к производителю. macbook-covers.net macbook-covers.net |
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On these model series, all Vehicle and Key Memory functions are programmed directly in […] the vehicle (please refer to […] a maximum of 3 remote control […] units via the display in the instrument cluster or via the Central Information Display). bmwicom.net bmwicom.net |
Все функции памяти […] автомобиля и ключа на этих сериях […] раздел «Персональный профиль»: […] персональные установки для 3 ключей с помощью дисплея в комбинации приборов или центрального информационного дисплея). bmwicom.net bmwicom.net |
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Adhere to the instructions and maintenance schedule in your owner’s manual. kawasaki.co.uk kawasaki.co.uk |
Выполнять указания и […] kawasaki.ru kawasaki.ru |
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Power steering with self-levelling suspension and brake booster servo (where fitted- reservoir in engine compartment): E24, E28; Refer To Owner’s Manual/Refer To Owner’s Manual prior to 9/87. lubematch.shell.co.za lubematch.shell.co.za |
Усилитель рулевого управления с самовыравнивающейся подвеской и сервоцилиндром тормозного усилителя (резервуар в капоте двигателя, если установлен): E24, E28; См. рекомендации производителя/LHM-S выпуска до 9/87. lubematch.shell.com.ru lubematch.shell.com.ru |
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If you are using wireless cameras, you will need to complete the […] macbook-covers.net macbook-covers.net |
Если вы используете беспроводные камеры, вам нужно завершить настройку […] macbook-covers.net macbook-covers.net |
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This Owner’s Manual provides you with all the necessary information […] to enable you to drive your vehicle safely and efficiently. opel.ie opel.ie |
Настоящее Руководство пользова‐ теля содержит всю необходимую […] для уверенного и эффективного управления Вашим автомобилем информацию. opel.ru opel.ru |
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Stopwatches will only hold a certain amount of split […] times your watch holds. macbook-covers.net macbook-covers.net |
Секундомеры будет содержать только […] определенное количество раз […] увидеть, сколько раз разделить ваши […] часы имеет место. macbook-covers.net macbook-covers.net |
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Manual gearboxes: units with orange label with wording ‘ATF Oil’, Spirax S4 ATF HDX; units with green label with wording ‘Special Oil’, Refer To Owner’s Manual; units with yellow label with wording ‘MTF-LT-1’, GO PN BMW 8942; units with no label, Spirax S3 G 80W. lubematch.shell.co.za lubematch.shell.co.za |
Ручные коробки передач: блоки с оранжевой этикеткой с надписью ‘Масло для автоматических коробок передач’, См. рекомендации производителя; блоки с зеленой этикеткой с надписью ‘Специальное масло’, См. рекомендации производителя; блоки с желтой этикеткой с надписью ‘MTF-LT-1’, GO PN BMW 8942; блоки без этикетки, Spirax S6 GXME 75W-80 / Spirax S3 G 80W. lubematch.shell.com.ru lubematch.shell.com.ru |
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Models from 1999 (i.e VIN 042635 for XK8; 878389 for XJ8; S type all from […] first build and all subsequent […] coloured orange and MUST NOT BE MIXED with other coolants lubematch.shell.co.za lubematch.shell.co.za |
Модели от 1999 г. (т.е. VIN 042635 для XK8; 878389 для XJ8; все типы S от первого […] построения) использовать […] службы, оранжевого цвета и НЕЛЬЗЯ […] СМЕШИВАТЬ с другими хладагентами lubematch.shell.com.ru lubematch.shell.com.ru |
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If you are unsure of the lumens produced by your […] macbook-covers.net macbook-covers.net |
Если вы не […] проектора, или обратитесь к производителю. macbook-covers.net macbook-covers.net |
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Use Refer To Owner’s Manual at a concentration of 50% or one part Refer To Owner’s Manual with one part water. lubematch.shell.co.za lubematch.shell.co.za |
Использовать См. рекомендации производителя при концентрации 50% или одну часть См. рекомендации производителя с одной частью воды. lubematch.shell.com.ru lubematch.shell.com.ru |
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It is the policy Agora Gallery to terminate all relations with any artist who infringes copyright upon prompt notification to Agora Gallery by the copyright owner or the copyright owner’s legal agent without limiting the foregoing. agora-gallery.com agora-gallery.com |
Политика галереи Agora Gallery такова, что она незамедлительно прекращает все отношения с любым художником, который нарушает авторские права без ограничения вышеизложенного. agora-gallery.com agora-gallery.com |
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One day, one of the record company‘s owner’s daughter saw the website, listened to his music and told her father about him. israstage.com israstage.com |
В один из дней дочь владельза одной из звукозаписывающих студий увидела сайт и прослушав музыку рассказала отцу. israstage.com israstage.com |
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Now the most important data can be displayed right […] marks and integrated […] into local network RFID scanner: the data on tire’s working temperature, pressure, roll-on operation, maximum velocity, protector condition, forecast maintenance service and probable problems the tires may face. omega-auto.biz omega-auto.biz |
Сегодня важнейшая информация может выводиться […] непосредственно на […] же радиочастотные метки и интегрированный […] в локальную сеть RFID-сканер: данные о рабочей температуре шины, давлении, пробеге, максимальной скорости, состоянии протектора, предстоящем сервисном обслуживании и возможных проблемах, с которыми могут столкнуться шины. omega-auto.biz omega-auto.biz |
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If you press on the current owner’s name, the list of employees should appear where you can choose a new owner. teamwox.com teamwox.com |
При нажатии на текущем имени владельца появится список сотрудников, из которого можно выбрать нового владельца ящика. teamwox.com teamwox.com |
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Indeed the professionalism and experience of projector and designer in this case determines not only […] positive result of replanning permission execution but also such […] indeks.pro indeks.pro |
Ведь профессионализм и опыт проектировщика и дизайнера в данном случае определяет не только положительный результат процедуры оформления […] разрешения на перепланировку, но и такие […] владельца квартиры. indeks.pro indeks.pro |
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Upon MedWOW’s request, sellers must promptly provide MedWOW with a written and duly signed power of […] zh.medwow.com zh.medwow.com |
По запросу MedWOW продавец обязан […] незамедлительно предоставить надлежащим образом оформленную письменную доверенность, […] ru.medwow.com ru.medwow.com |
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Copyright in the whole and every part of this website belongs to Premier Farnell UK Limited («the Owner») and may not be used, sold, licensed, transferred, copied or reproduced in whole or in part in any manner or form […] or in or on any media to any […] uk.farnell.com uk.farnell.com |
Авторские права на каждую часть этого веб-сайта и на веб-сайт в целом принадлежат компании Premier Farnell UK Limited (далее «Владелец»), и они не могут использоваться, продаваться, предоставляться по лицензии, передаваться, копироваться и воспроизводиться целиком или по частям каким-либо образом и […] в любой форме, а также […] письменного […] согласия Владельца. ru.farnell.com ru.farnell.com |
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The complex is a wonderful combination between ultramodern building, offer our residents all the conveniences, several centers for […] entertainment excellent, […] location, which is further proof […] of the class and the attractiveness of this complex. investmentproject.ru investmentproject.ru |
Комплекс является чудесной комбинацией между ультрасовременным зданием, предлагающем своим обитателям все удобства, несколькими центрами для развлечений отличного […] выполнения, безукоризненно […] подобранным местоположением, […] которое является еще одним доказательством класса и привлекательности этого комплекса. investmentproject.ru investmentproject.ru |
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d) A signed certified statement that the above information is accurate; that you have a good faith belief that the […] identified use of the material is not authorized […] de-be.billionhomes.com de-be.billionhomes.com |
d) Предоставьте подписанное вами заявление о том, что выше отмеченная информация является достоверной; что у вас добросовестное предположение о том, что использование материала не было разрешено владельцем авторских […] прав, его агентом и не подкреплено законом; […] ru-de.billionhomes.com ru-de.billionhomes.com |
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The State party quotes the Manual on the Effective Investigation […] and Documentation of Torture and Other Cruel, Inhuman or […] Degrading Treatment (the Istanbul Protocol) which, in paragraph 187 (b) states that “consistent with” generally means that the “lesion could have been caused by the trauma described, but it is non-specific and there are many other possible causes. daccess-ods.un.org daccess-ods.un.org |
Государство-участник цитирует Руководство по эффективному расследованию […] и документированию пыток и других жестоких, бесчеловечных […] или унижающих достоинство видов обращения и наказания (Стамбульский протокол), в пункте 187 b) которого говорится, что термин «соответствует», как правило, означает, что «повреждение могло быть вызвано указанной травмой, но оно не специфично и могло быть вызвано множеством других причин». daccess-ods.un.org daccess-ods.un.org |
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These partnerships have allowed the launching of regional committees for the adaptation of the UIA/UNESCO Charter for […] Architect Education, the […] reinforcement of international […] site workshops for young planners and the promotion of young city professionals through the awarding of UNESCO Prizes in Architecture and Landscape design. unesdoc.unesco.org unesdoc.unesco.org |
Эти партнерские связи позволили создать региональные комитеты для адаптации Хартии […] архитектурного образования МСА/ЮНЕСКО, […] укрепить Интернет-сайт Международного […] семинара для молодых планировщиков и стимулировать молодых специалистов в области градостроительства с помощью присуждения премий ЮНЕСКО по архитектуре и ландшафтной архитектуре. unesdoc.unesco.org unesdoc.unesco.org |
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The basic tool for teaching of copyright in the […] framework of the UNESCO Copyright Chairs […] and Neighbouring Rights, after its publications […] in Spanish, French and English, had been translated into Chinese in 2001, into Russian in 2002 and into Arabic in 2004. unesdoc.unesco.org unesdoc.unesco.org |
Пособие по авторскому праву и смежным правам, являющееся основным средством для […] преподавания в рамках программы ЮНЕСКО в области […] на испанском, французском и английском […] языках, было в 2001 г. переведено на китайский язык, в 2002 г. – на русский и в 2004 г. – на арабский. unesdoc.unesco.org unesdoc.unesco.org |
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He drew attention, […] to Armed Conflict at Sea adopted in June […] 1994, paragraph 103 of which stipulated: “If the civilian population of the blockaded territory is inadequately provided with food and other objects essential for its survival, the blockading party must provide for free passage of such foodstuffs and other essential supplies. daccess-ods.un.org daccess-ods.un.org |
Однако он […] права, применимых к вооруженному конфликту на […] море, которое было принято в июне 1994 года и в пункте 103 которого предусматривается: «Если гражданское население находящейся под блокадой территории ненадле жащим образом обеспечивается продуктами питания и другими предметами, жизненно важными для его дальнейшего существования, осуществляющая блокаду сторона должна обеспечить свободный провоз продуктов питания и других жизненно важных товаров». daccess-ods.un.org daccess-ods.un.org |
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The resource budget contains a separate control total for “near cash” expenditure, that is expenditure such as pay and current grants which impacts directly on the measure of the golden rule.
This paper provides background information on the framework for the planning and control of public expenditure in the UK which has been operated since the 1998 Comprehensive Spending Review (CSR). It sets out the different classifications of spending for budgeting purposes and why these distinctions have been adopted. It discusses how the public expenditure framework is designed to ensure both sound public finances and an outcome-focused approach to public expenditure.
The UK’s public spending framework is based on several key principles:
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consistency with a long-term, prudent and transparent regime for managing the public finances as a whole;
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the judgement of success by policy outcomes rather than resource inputs;
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strong incentives for departments and their partners in service delivery to plan over several years and plan together where appropriate so as to deliver better public services with greater cost effectiveness; and
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the proper costing and management of capital assets to provide the right incentives for public investment.
The Government sets policy to meet two firm fiscal rules:
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the Golden Rule states that over the economic cycle, the Government will borrow only to invest and not to fund current spending; and
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the Sustainable Investment Rule states that net public debt as a proportion of GDP will be held over the economic cycle at a stable and prudent level. Other things being equal, net debt will be maintained below 40 per cent of GDP over the economic cycle.
Achievement of the fiscal rules is assessed by reference to the national accounts, which are produced by the Office for National Statistics, acting as an independent agency. The Government sets its spending envelope to comply with these fiscal rules.
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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.
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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.
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Within the Resource Budget DEL, departments have separate controls on:
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Near cash spending, the sub set of Resource Budgets which impacts directly on the Golden Rule; and
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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:
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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;
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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;
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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
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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:
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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;
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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;
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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
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further development of the efficiency programme, building on the cross cutting areas identified in the Gershon Review, to embed and extend ongoing efficiency savings into departmental expenditure planning.
The 2007 CSR also offers the opportunity to continue to refine the PSA framework so that it drives effective delivery and the attainment of ambitious national standards.
Public Service Agreements (PSAs) were introduced in the 1998 CSR. They set out agreed targets detailing the outputs and outcomes departments are expected to deliver with the resources allocated to them. The new spending regime places a strong emphasis on outcome targets, for example in providing for better health and higher educational standards or service standards. The introduction in SR2004 of PSA ‘standards’ will ensure that high standards in priority areas are maintained.
The Government monitors progress against PSA targets, and departments report in detail twice a year in their annual Departmental Reports (published in spring) and in their autumn performance reports. These reports provide Parliament and the public with regular updates on departments’ performance against their targets.
Technical Notes explain how performance against each PSA target will be measured.
To make the most of both new investment and existing assets, there needs to be a coherent long term strategy against which investment decisions are taken. Departmental Investment Strategies (DIS) set out each department’s plans to deliver the scale and quality of capital stock needed to underpin its objectives. The DIS includes information about the department’s existing capital stock and future plans for that stock, as well as plans for new investment. It also sets out the systems that the department has in place to ensure that it delivers its capital programmes effectively.
This document was updated on 19 December 2005.
Near-cash resource expenditure that has a related cash implication, even though the timing of the cash payment may be slightly different. For example, expenditure on gas or electricity supply is incurred as the fuel is used, though the cash payment might be made in arrears on aquarterly basis. Other examples of near-cash expenditure are: pay, rental.Net cash requirement the upper limit agreed by Parliament on the cash which a department may draw from theConsolidated Fund to finance the expenditure within the ambit of its Request forResources. It is equal to the agreed amount of net resources and net capital less non-cashitems and working capital.Non-cash cost costs where there is no cash transaction but which are included in a body’s accounts (or taken into account in charging for a service) to establish the true cost of all the resourcesused.Non-departmental a body which has a role in the processes of government, but is not a government public body, NDPBdepartment or part of one. NDPBs accordingly operate at arm’s length from governmentMinisters.Notional cost of a cost which is taken into account in setting fees and charges to improve comparability with insuranceprivate sector service providers.The charge takes account of the fact that public bodies donot generally pay an insurance premium to a commercial insurer.the independent body responsible for collecting and publishing official statistics about theUK’s society and economy. (At the time of going to print legislation was progressing tochange this body to the Statistics Board).Office of Government an office of the Treasury, with a status similar to that of an agency, which aims to maximise Commerce, OGCthe government’s purchasing power for routine items and combine professional expertiseto bear on capital projects.Office of the the government department responsible for discharging the Paymaster General’s statutoryPaymaster General,responsibilities to hold accounts and make payments for government departments and OPGother public bodies.Orange bookthe informal title for Management of Risks: Principles and Concepts, which is published by theTreasury for the guidance of public sector bodies.Office for NationalStatistics, ONS60Managing Public Money
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GLOSSARYOverdraftan account with a negative balance.Parliament’s formal agreement to authorise an activity or expenditure.Prerogative powerspowers exercisable under the Royal Prerogative, ie powers which are unique to the Crown,as contrasted with common-law powers which may be available to the Crown on the samebasis as to natural persons.Primary legislationActs which have been passed by the Westminster Parliament and, where they haveappropriate powers, the Scottish Parliament and the Northern Ireland Assembly. Begin asBills until they have received Royal Assent.arrangements under which a public sector organisation contracts with a private sectorentity to construct a facility and provide associated services of a specified quality over asustained period. See annex 7.5.Proprietythe principle that patterns of resource consumption should respect Parliament’s intentions,conventions and control procedures, including any laid down by the PAC. See box 2.4.Public Accountssee Committee of Public Accounts.CommitteePublic corporationa trading body controlled by central government, local authority or other publiccorporation that has substantial day to day operating independence. See section 7.8.Public Dividend finance provided by government to public sector bodies as an equity stake; an alternative to Capital, PDCloan finance.Public Service sets out what the public can expect the government to deliver with its resources. EveryAgreement, PSAlarge government department has PSA(s) which specify deliverables as targets or aimsrelated to objectives.a structured arrangement between a public sector and a private sector organisation tosecure an outcome delivering good value for money for the public sector. It is classified tothe public or private sector according to which has more control.Rate of returnthe financial remuneration delivered by a particular project or enterprise, expressed as apercentage of the net assets employed.Regularitythe principle that resource consumption should accord with the relevant legislation, therelevant delegated authority and this document. See box 2.4.Request for the functional level into which departmental Estimates may be split. RfRs contain a number Resources, RfRof functions being carried out by the department in pursuit of one or more of thatdepartment’s objectives.Resource accountan accruals account produced in line with the Financial Reporting Manual (FReM).Resource accountingthe system under which budgets, Estimates and accounts are constructed in a similar wayto commercial audited accounts, so that both plans and records of expenditure allow in fullfor the goods and services which are to be, or have been, consumed – ie not just the cashexpended.Resource budgetthe means by which the government plans and controls the expenditure of resources tomeet its objectives.Restitutiona legal concept which allows money and property to be returned to its rightful owner. Ittypically operates where another person can be said to have been unjustly enriched byreceiving such monies.Return on capital the ratio of profit to capital employed of an accounting entity during an identified period.employed, ROCEVarious measures of profit and of capital employed may be used in calculating the ratio.Public Privatepartnership, PPPPrivate Finance Initiative, PFIParliamentaryauthority61Managing Public Money
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GLOSSARYRoyal charterthe document setting out the powers and constitution of a corporation established underprerogative power of the monarch acting on Privy Council advice.Second readingthe second formal time that a House of Parliament may debate a bill, although in practicethe first substantive debate on its content. If successful, it is deemed to denoteParliamentary approval of the principle of the proposed legislation.Secondary legislationlaws, including orders and regulations, which are made using powers in primary legislation.Normally used to set out technical and administrative provision in greater detail thanprimary legislation, they are subject to a less intense level of scrutiny in Parliament.European legislation is,however,often implemented in secondary legislation using powers inthe European Communities Act 1972.Service-level agreement between parties, setting out in detail the level of service to be performed.agreementWhere agreements are between central government bodies, they are not legally a contractbut have a similar function.Shareholder Executive a body created to improve the government’s performance as a shareholder in businesses.Spending reviewsets out the key improvements in public services that the public can expect over a givenperiod. It includes a thorough review of departmental aims and objectives to find the bestway of delivering the government’s objectives, and sets out the spending plans for the givenperiod.State aidstate support for a domestic body or company which could distort EU competition and sois not usually allowed. See annex 4.9.Statement of Excessa formal statement detailing departments’ overspends prepared by the Comptroller andAuditor General as a result of undertaking annual audits.Statement on Internal an annual statement that Accounting Officers are required to make as part of the accounts Control, SICon a range of risk and control issues.Subheadindividual elements of departmental expenditure identifiable in Estimates as single cells, forexample cell A1 being administration costs within a particular line of departmental spending.Supplyresources voted by Parliament in response to Estimates, for expenditure by governmentdepartments.Supply Estimatesa statement of the resources the government needs in the coming financial year, and forwhat purpose(s), by which Parliamentary authority is sought for the planned level ofexpenditure and income.Target rate of returnthe rate of return required of a project or enterprise over a given period, usually at least a year.Third sectorprivate sector bodies which do not act commercially,including charities,social and voluntaryorganisations and other not-for-profit collectives. See annex 7.7.Total Managed a Treasury budgeting term which covers all current and capital spending carried out by the Expenditure,TMEpublic sector (ie not just by central departments).Trading fundan organisation (either within a government department or forming one) which is largely orwholly financed from commercial revenue generated by its activities. Its Estimate shows itsnet impact, allowing its income from receipts to be devoted entirely to its business.Treasury Minutea formal administrative document drawn up by the Treasury, which may serve a wide varietyof purposes including seeking Parliamentary approval for the use of receipts asappropriations in aid, a remission of some or all of the principal of voted loans, andresponding on behalf of the government to reports by the Public Accounts Committee(PAC).62Managing Public Money
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GLOSSARY63Managing Public MoneyValue for moneythe process under which organisation’s procurement, projects and processes aresystematically evaluated and assessed to provide confidence about suitability, effectiveness,prudence,quality,value and avoidance of error and other waste,judged for the public sectoras a whole.Virementthe process through which funds are moved between subheads such that additionalexpenditure on one is met by savings on one or more others.Votethe process by which Parliament approves funds in response to supply Estimates.Voted expenditureprovision for expenditure that has been authorised by Parliament. Parliament ‘votes’authority for public expenditure through the Supply Estimates process. Most expenditureby central government departments is authorised in this way.Wider market activity activities undertaken by central government organisations outside their statutory duties,using spare capacity and aimed at generating a commercial profit. See annex 7.6.Windfallmonies received by a department which were not anticipated in the spending review.
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На основании Вашего запроса эти примеры могут содержать грубую лексику.
На основании Вашего запроса эти примеры могут содержать разговорную лексику.
руководство по эксплуатации
инструкция по эксплуатации
руководстве пользователя
руководстве по эксплуатации
руководству пользователя
руководством пользователя
руководству по эксплуатации
руководство владельца
руководством владельца
руководства пользователя
инструкции производителя
инструкция пользователя
инструкцию по эксплуатации
инструкции по эксплуатации
You should also be prepared to present both the written technical specifications of your particular vehicle and the owner’s manual during your inspection.
Вы также должны быть готовы представить как письменные технические характеристики вашего конкретного автомобиля, так и руководство по эксплуатации при осмотре.
You can also consult your vehicle’s owner’s manual and perhaps contact your local dealer.
Вы также можете проконсультироваться с вашего автомобиля руководство по эксплуатации и, возможно, обратитесь к своему дилеру.
Furthermore a very clear, extensive owner’s manual is included.
I may have to read the owner’s manual.
However, the vehicle owner’s manual should contain this information.
The owner’s manual can give you some idea of the type of oil which best suits your car.
Руководство по эксплуатации может дать вам представление о типе масла, которое лучше всего подходит для вашего автомобиля.
This owner’s manual is considered a permanent part of the generator and should remain with the generator if resold.
Настоящее Руководство по эксплуатации считается неотъемлемой комплектующей частью генератора и должно всегда находиться с ним.
Check your owner’s manual for directions for adding the coolant, as each vehicle manufacturer has specifications.
Проверьте руководство по эксплуатации для указания направления добавления охлаждающей жидкости, так как каждый производитель транспортного средства имеет спецификации.
Older vehicles probably require more frequent coolant replacement, so check your owner’s manual to be sure.
Старые автомобили, вероятно, требуют частой замены жидкости, так что проверьте руководство пользователя, чтобы быть полностью уверенным.
For technical assistance, refer to the printer owner’s manual or contact the printer manufacturer.
Для получения технической поддержки см. Руководство пользователя принтера или обратитесь к производителю принтера.
The best place to start a maintenance program is by reading your owner’s manual.
Лучшее начало для запуска программы технического обслуживания — это прочитать руководство пользователя.
The response to many of these questions is the same: Check your owner’s manual.
It was like an owner’s manual for a Golem.
The owner’s manual maintenance schedule will indicate how often the air filter should be replaced.
В графике технического обслуживания, содержащемся в руководстве владельца, указано, как часто должна производиться замена для вашего воздушного фильтра.
Study your owner’s manual and always inspect your Suzuki before riding.
Внимательно прочтите это руководство до начала эксплуатации Вашего Suzuki и время от времени просматривайте его.
The equipment described in the owner’s manual is not present in all cars.
Your owner’s manual will tell you how often to change the fuel filters.
Follow your owner’s manual to get recommendations.
Consult your owner’s manual to learn the recommended reserve capacity rating for your particular car model.
A complete list of these services can be found in your owner’s manual.
Результатов: 252. Точных совпадений: 252. Затраченное время: 106 мс