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The Finance Act 2004 introduced an income tax regime known as "pre-owned asset tax" which aims to reduce the use of common methods of inheritance tax avoidance.

TAXATION IN THE UNITED KINGDOM (4)

Value added tax

The third largest source of government revenues is value added tax (VAT), charged at the standard rate of 17.5% (temporarily cut to 15% between December 2008 and December 2009) on supplies of goods and services. It is therefore a tax on consumer expenditure. A document posted on the Parliament website on November 25 2008 suggested that the government was planning a higher 18.5% VAT after this time elapsed, but the Treasury has said this was "an option that was considered and rejected."

Certain goods and services are exempt from VAT, and others are subject to VAT at a lower rate of 5% (the reduced rate, such as domestic gas supplies) or 0% ("zero-rated", such as most food and children's clothing). Exemptions are intended to relieve the tax burden on essentials while placing the full tax on luxuries, but disputes based on fine distinctions arise, such as the notorious "Jaffa Cake Case" which hinged on whether Jaffa Cakes were classed as (zero-rated) cakes—as was eventually decided—or (fullytaxed) chocolate-covered biscuits. Until 2001, VAT was charged at the full rate on women's sanitary towels, presumably because they were considered luxury or non-essential articles.

Corporation tax

The fourth largest source of government revenues is corporation tax, charged on the profits and chargeable gains of companies. The main rate is 30%, which is levied on taxable income above £1.5m. In 2005-06, income below this level was taxed at 0% and 19%, but with marginal reliefs in between the bands. The 0% starting rate has been abolished with effect from 1 April 2006.

There is also a Supplementary charge to Corporation Tax for companies involved in petroleum exploration (for example in the North Sea) which is levied at a rate of 20% for profits arising from 1 January 2006 (previously the rate was 10%).

Excise duties. Excise duties are charged on, amongst other things, motor fuel, alcohol, tobacco, betting and vehicles.

Stamp duty. Stamp duty is charged on the transfer of shares and certain securities at a rate of 0.5%. Modernised versions of stamp duty, stamp duty land tax and stamp duty reserve tax, are charged respectively on the transfer of real estate and shares and securities, at rates of up to 4% and 0.5% respectively.

PENSION PROVISION IN THE UNITED KINGDOM (1)

UK Pension Provision falls into seven major divisions; Basic State Pension, State Second Pension (S2P), Occupational Pensions, Stakeholder Pensions, Group Personal Pensions and Personal or Individual Pensions. Personal Accounts, automatic enrolment and the minimum employer contribution will be new policies joining these from 2012.

The state provides basic pension provision intended to prevent poverty in old age. Men over the age of 65 and women over the age of 60 are entitled to claim state pension, although from 2010 the state pension age will start to be equalised and for women will rise, eventually reaching the age of 65 by 2020.

The basic state pension, then known as the "Old Age Pension" was introduced in the United Kingdom

(including Ireland) in January 1909. A pension of 5 shillings per week (25p, equivalent to £19 in present day terms), or 7s.6d per week (equivalent to £28 today) for a married couple, was payable to a person with an income below £21 per annum (equivalent to £1,600 today), following the passage of the Old Age

Pensions Act 1908. The qualifying age was 70, and the pensions were subject to a means test.

State Pensions. State pension comprises three main elements - the basic pension, additional pensions, and pension guarantee. These are described in the following sections.

Basic State Pension (BSP) or State Retirement Pension (SRP). Qualification for Basic State Pension is a "contribution based" benefit, and depends on an individual's National Insurance (NI) contribution history. For someone with the full number of qualifying years (years in which NI contribution was paid - typically 44 for a man and 39 for a woman, although this reduces to 30 years on 6 April 2010), it is payable at a flat rate of £90.70 per week (2008/09). Less pension is paid for someone with fewer qualify-

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ing years. An "Age Addition" was introduced in 1971, with 25p per week added to the State Pension for people aged 80 or over. It remains at this level.

State Pension can be claimed from State Pension age: currently 65 for men and 60 for women (rising to 65 by 2020). It is also possible to defer claiming the SRP at pension age. Deferring claiming in this way currently (2008) gives an enhancement of approximately 10.4% to the pension per year deferred, or a lump sum and an unenhanced pension. The enhancement is actually 1% per 5 weeks the pension is not claimed, and the lump sum is the amount not claimed plus interest at 2% over the Bank of England's base rate.

PENSION PROVISION IN THE UNITED KINGDOM (2)

UK Pension Provision falls into seven major divisions; Basic State Pension, State Second Pension (S2P), Occupational Pensions, Stakeholder Pensions, Group Personal Pensions and Personal or Individual Pensions. Personal Accounts, automatic enrolment and the minimum employer contribution will be new policies joining these from 2012.

Political pensions. These are type sui generis as they either reward a career in domestic politics or are awarded in the colonial context not on grounds of justice, contract or socio-economic merits, but as a political decision, in order to take a politically significant person (often deemed a potential political danger) out of the picture by paying him or her off, regardless of seniority.

Civil list pensions. These are pensions granted by the sovereign from the civil list upon the recommendation of the first lord of the treasury. By I & 2 Vict. c. 2 they are to be granted to such persons only as have just claims on the royal beneficence or who by their personal services to the Crown, or by the performance of duties to the public, or by their useful discoveries in science and attainments in literature and the arts, have merited the gracious consideration of their sovereign and the gratitude of their country. As of 1911, a sum of £1200 was allotted each year from the civil list, in addition to the pensions already in force. From a Return issued in 1908, the total of civil list pensions payable in that year amounted to 24,665.

Judicial, municipal, etc. There are certain offices of the executive whose pensions are regulated by particular acts of parliament. Judges of the Supreme Court, on completing fifteen years services or becoming permanently incapacitated for duty, whatever their length of service, may be granted a pension equal to two-thirds of their salary (Judicature Act 5873).

The Lord Chancellor of England however short a time he may have held office, receives a pension of

£45,000, but he usually continues to sit as a Law Lord in the House of Lords so also does the Lord Chancellor of Northern Ireland, who receives a pension of 3,692.6s. A considerable number of local authorities have obtained special parliamentary powers for the purpose of superannuating their officials and workmen who have reached the age of 65. Poor law officers receive superannuation allowances under the Poor Law Officers Superannuation Act 1864–1897.

NATIONAL INSURANCE CONTRIBUTIONS

Taxation in the United Kingdom may involve payments to a minimum of two different levels of government: the central government (Her Majesty's Revenue and Customs) and local government. Central government revenues come primarily from income tax, National Insurance contributions, value added tax, corporation tax and fuel duty. Local government revenues come primarily from grants from central government funds, business rates in England and Wales, Council Tax and increasingly from fees and charges such as those from on-street parking. In the fiscal year 2007-08, total government revenue was 39.2 per cent of GDP, with net taxes and National Insurance contributions standing at 36.9 per cent of GDP.

The second largest source of government revenues is National Insurance contributions (NIC), payable by employees, employers and the self-employed. Unlike income tax, Class 1 (non self-employed persons) NIC is paid between lower and upper thresholds, or between £105 and £770 per week for 2008-09. A zero rate of NIC applies to earnings between the lower earnings limit of £90 per week and the earnings threshold of £105 per week (in 2008-09) to protect employees' contributory benefit entitlements. National Insurance is levied at 11% (that is, 11p in the £), but can be contracted-out for persons with a qual-

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ifying pension scheme with a reduction of 1.6%. There has also been the addition of a 1% rate on income above the upper threshold in recent years. Employers pay an additional 12.8% on earnings over the lower earnings threshold (£105 per week), but without the upper threshold, so total earnings are taxed at

12.8% per employee.

Employers are additionally liable to Class 1A NIC at 12.8% on most benefits-in-kind provided to employees which are subject to income tax in the hands of the employee, and to Class 1B NIC (also at 12.8%) on the value of the tax and on certain benefits paid via a "PAYE Settlement Agreement".

There are also separate arrangements for self-employed persons (who are normally liable to Class 2 flat rate NIC and Class 4 earnings-related NIC), married women, and voluntary sector workers.

The third largest source of government revenues is value added tax (VAT), charged at the standard rate of 17.5% (temporarily cut to 15% between December 2008 and December 2009) on supplies of goods and services.

ECONOMIC POLICIES OF THE UNITED STATES

Since the 1980s, the U.S. has increased the use of neoliberal economic policies that reduce government intervention and reduce the size of the welfare state, backing away from the more interventionist Keynsian economic policies that had been in favor since the Great Depression. As a result, the United States provides fewer government-delivered social welfare services than most industrialized nations, choosing instead to keep its tax burden lower and relying more heavily on the free market and private charities.

The United States's minimum wage is among the lowest in the industrialized world relative to similar per capita economies. Beginning in the latter part of the 20th century this led to a "living wage" movement; this has met success primarily in urban centers, along with a minority of states that have passed legislation increasing wages. When adjusted for inflation median wages in some states have decreased since 1979.

This pared with tax structures found in some areas, such as Utah, where the poor pay more of their income as a total percentage on taxes, i.e. those making below $16,000 annually pay 11.4% of their income on taxes while those earning at least $280,000 pay 5.5% (because citizens reach the top tax bracket at $4,313 for a single person), has led to growing number of poor and a wider gap between the rich. Tax systems constructed along these lines have been called "regressive".

Nationally, as of 2005, the top federal tax bracket for a single person is 35% and reached at an income of $326,451. When compared to other countries, especially in Europe, America's economy has a high level of social inequality.

The United States is said to have a mixed economy because privately owned businesses and government both play important roles. Indeed, some of the most enduring debates of American economic history focus on the relative roles of the public and private sectors.

The American free enterprise system emphasizes private ownership. Private businesses produce most goods and services, and almost two-thirds of the nation's total economic output goes to individuals for personal use (the remaining one-third is bought by government and business). The consumer role is so great, in fact, that the nation is sometimes characterized as having a "consumer economy."

GOVERNMENT'S ROLE IN THE U.S. ECONOMY (1)

While consumers and producers make most decisions that mold the economy, government activities have a powerful effect on the U.S. economy in at least four areas. Strong government regulation in the U.S. economy started in the early 1900s; before that date, it was a nearly pure free market economy.

Perhaps most importantly, the federal government guides the overall pace of economic activity, attempting to maintain steady growth, high levels of employment, and price stability. By adjusting spending and tax rates (fiscal policy) or managing the money supply and controlling the use of credit (monetary policy), it can slow down or speed up the economy's rate of growth—in the process, affecting the level of prices and employment.

For many years following the Great Depression of the 1930s, recessions—periods of slow economic growth and high unemployment—were viewed as the greatest of economic threats. When the danger of

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recession appeared most serious, government sought to strengthen the economy by spending heavily itself or cutting taxes so that consumers would spend more, and by fostering rapid growth in the money supply, which also encouraged more spending. In the 1970s, major price increases, particularly for energy, created a strong fear of inflation—increases in the overall level of prices. As a result, government leaders came to concentrate more on controlling inflation than on combating recession by limiting spending, resisting tax cuts, and reining in growth in the money supply.

Ideas about the best tools for stabilizing the economy changed substantially between the 1960s and the 1990s. In the 1960s, government had great faith in fiscal policy—manipulation of government revenues to influence the economy. Since spending and taxes are controlled by the president and the U.S. Congress, these elected officials played a leading role in directing the economy. A period of high inflation, high unemployment, and huge government deficits weakened confidence in fiscal policy as a tool for regulating the overall pace of economic activity. Instead, monetary policy—controlling the nation's money supply through such devices as interest rates—assumed growing prominence.

GOVERNMENT'S ROLE IN THE U.S. ECONOMY (2)

In the 1960s, government had great faith in fiscal policy—manipulation of government revenues to influence the economy. Since spending and taxes are controlled by the president and the U.S. Congress, these elected officials played a leading role in directing the economy. A period of high inflation, high unemployment, and huge government deficits weakened confidence in fiscal policy as a tool for regulating the overall pace of economic activity. Instead, monetary policy assumed growing prominence. Monetary policy is directed by the nation's central bank, known as the Federal Reserve Board, with considerable independence from the president and the Congress.

The U.S. federal government regulates private enterprise in numerous ways. Regulation falls into two general categories. Economic regulation seeks, either directly or indirectly, to control prices. Traditionally, the government has sought to prevent monopolies such as electric utilities from raising prices beyond the level that would ensure them reasonable profits. At times, the government has extended economic control to other kinds of industries as well. In the years following the Great Depression, it devised a complex system to stabilize prices for agricultural goods, which tend to fluctuate wildly in response to rapidly changing supply and demand. A number of other industries—trucking and, later, airlines—successfully sought regulation themselves to limit what they considered harmful price cutting.

Another form of economic regulation, antitrust law, seeks to strengthen market forces so that direct regulation is unnecessary. The government—and, sometimes, private parties—have used antitrust law to prohibit practices or mergers that would unduly limit competition.

Since the 1970s, government has also exercised control over private companies to achieve social goals, such as protecting the public's health and safety or maintaining a clean and healthy environment. The U.S. Food and Drug Administration tightly regulates what drugs may reach the market, for example; the Occupational Safety and Health Administration protects workers from hazards they may encounter in their jobs; and the Environmental Protection Agency seeks to control water and air pollution.

NOTES:

Federal Reserve Board (FRB) - Совет (управляющих) Федеральной резервной системы [ФРС] (управляющий орган Федеральной резервной системы США, семь членов которого назначаются президентом и утверждаются Сенатом).

Food and Drug Administration (FDA) - Управление по санитарному надзору за качеством пищевых продуктов и медикаментов (агентство Министерства здравоохранения и социальных услуг США; систематически обновляет перечень требований к качеству тех или иных продуктов)/

Occupational Safety and Health Administration (OSHA) - Управление охраны труда (агентство Министерства труда США; создано на основе закона "Об охране труда", 1970 г.; правомочно издавать правила безопасности рабочего места, обязательные для компаний федерального уровня, инспектировать рабочие места на предмет проверки их безопасности и наказывать компании, нарушающие правила)/

Environmental Protection Agency - Управление по охране окружающей среды (в США)/

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GOVERNMENT'S ROLE IN THE U.S. ECONOMY (3)

Since the 1970s, government has also exercised control over private companies to achieve social goals, such as protecting the public's health and safety or maintaining a clean and healthy environment. The U.S. Food and Drug Administration tightly regulates what drugs may reach the market, for example; the Occupational Safety and Health Administration protects workers from hazards they may encounter in their jobs; and the Environmental Protection Agency seeks to control water and air pollution. Such agencies draw heavy criticism from conservatives, who question the agencies' efficiency and necessity.

American attitudes about regulation changed substantially during the final three decades of the 20th century. Beginning in the 1970s, policy makers grew increasingly concerned that economic regulation protected inefficient companies at the expense of consumers in industries such as airlines and trucking. At the same time, technological changes spawned new competitors in some industries, such as telecommunications, that once were considered natural monopolies. Both developments led to a succession of laws easing regulation.

While leaders of America's two most influential political parties generally favored economic deregulation during the 1970s, 1980s, and 1990s, there was less agreement concerning regulations designed to achieve social goals. Social regulation had assumed growing importance in the years following the Depression and World War II, and again in the 1960s and 1970s. But during the presidency of Ronald Reagan in the 1980s, the government relaxed rules intended to protect workers, consumers, and the environment, arguing that regulation interfered with free enterprise, increased the costs of doing business, and thus contributed to inflation. Still, many Americans continued to voice concerns about specific events or trends, prompting the government to issue new regulations in some areas, including environmental protection. As of March 2004, it is estimated that compliance with government regulation costs the U.S. economy $1.3 trillion a year.

Some citizens, meanwhile, have turned to the courts when they feel their elected officials are not addressing certain issues quickly or strongly enough.

GOVERNMENT'S ROLE IN THE U.S. ECONOMY (4)

Some citizens, meanwhile, have turned to the courts when they feel their elected officials are not addressing certain issues quickly or strongly enough. For instance, in the 1990s, individuals, and eventually government itself, sued tobacco companies over the health risks of cigarette smoking. A large financial settlement provided states with long-term payments to cover medical costs to treat smoking-related illnesses. The money is mostly spent for other purposes.

Each level of government provides many direct services. The federal government, for example, is responsible for national defense, backs research that often leads to the development of new products, conducts space exploration, and runs numerous programs designed to help workers develop workplace skills and find jobs. Government spending has a significant effect on local and regional economies—and even on the overall pace of economic activity.

State governments, meanwhile, are responsible for the construction and maintenance of most highways. State, county, or city governments play the leading role in financing and operating public schools. Local governments are primarily responsible for police and fire protection. Government spending in each of these areas can also affect local and regional economies, although federal decisions generally have the greatest economic impact. Overall, federal, state, and local spending accounted for almost 18% of gross domestic product in 1997.

Government also provides many kinds of help to businesses and individuals. It offers low-interest loans and technical assistance to small businesses, and it provides loans to help students attend college. Government-sponsored enterprises buy home mortgages from lenders and turn them into securities that can be bought and sold by investors, thereby encouraging home lending. Government also actively promotes exports and seeks to prevent foreign countries from maintaining trade barriers that restrict imports.

Government supports individuals who cannot or will not adequately care for themselves. Social Security, which is financed by a tax on employers and employees, accounts for the largest portion of Ameri-

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cans' retirement income. The Medicare program pays for many of the medical costs of the elderly. The Medicaid program finances medical care for low-income families.

NOTES:

Medicare - "Медикэр" (действующая с 1965 г. в США федеральная программа льготного медицинского страхования лиц старше шестидесяти пяти лет, некоторых категорий инвалидов и лиц, страдающих тяжелыми поражениями почек; программа частично финансируется за счет государственных средств, в частности за счет налога для медицинского обеспечения престарелых, входящего в систему пенсионных налогов, частично — за счет взносов работодателей и работников; слово образовано путем слияния "medical" и "care").

Medicaid - "Медикэйд" (в США государственная программа бесплатной или льготной медицинской помощи малоимущим и членам их семей; осуществляется на основе компенсации затрат на лечение).

GOVERNMENT'S ROLE IN THE U.S. ECONOMY (5)

Many social programs, including Social Security, trace their roots to the "New Deal" programs of President Franklin D. Roosevelt (1933 – 1945). Key to Roosevelt's reforms was a belief that poverty usually resulted from social and economic causes rather than from failed personal morals. This view repudiated a common notion whose roots lay in New England Puritanism that success was a sign of God's favor and failure a sign of God's displeasure. This was an important transformation in American social and economic thought. Even today echoes of the older notions are still heard in debates around certain issues, especially welfare.

Many other assistance programs for individuals and families, including Medicare and Medicaid, were begun in the 1960s during President Lyndon Johnson's (1963–1969) "War on Poverty." Although some of these programs encountered financial difficulties in the 1990s and various reforms were proposed, they continued to have strong support from both of the United States' major political parties. Critics argued, however, that providing welfare to unemployed but healthy individuals actually created dependency rather than solving problems. Welfare reform legislation enacted in 1996 under President Bill Clinton (1993–2001) requires people to work as a condition of receiving benefits and imposes limits on how long individuals may receive payments.

The national debt, more properly known as the federal debt, is one of the most controversial issues in the United States. It is usually expressed as an absolute number, but a more accurate measurement is the ratio of the debt to gross domestic product. Most citizens favor paying off the national debt, though the minority feel this could have negative economic consequences.

The borrowing cap debt ceiling as of 2004 stood at 8.2 trillion. At the current rate of growing indebtedness, this level will be reached sometime in 2005. It is expected that Senate will approve further increase of the cap, sometime before the ceiling is reached.

The size of the debt is in the trillions and consequently it has been part of popular culture to parody the growing debt with some type of doomsday clock, graphically showing the growing indebtedness every second.

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ОСОБЕННОСТИ РЕФЕРИРОВАНИЯ И АННОТИРОВАНИЯ ТЕКСТА

РЕФЕРИРОВАНИЕ

Реферат и аннотация представляют собой жанр научной прозы, который обладает рядом специфических отличительных черт, характерных только для этого жанра.

Реферат — это краткое изложение содержания первоисточника с основными фактическими сведениями и выводами на языке оригинала или родном языке.

Различают два вида рефератов: информативный, или реферат-конспект, и индикативный, или реферат-резюме.

Информативный реферат содержит в обобщенном (концентрированном виде) виде все положения реферируемой публикации.

Индикативный реферат содержит не все, а лишь основные положения, которые тесно связаны с темой реферируемой публикации.

На практике применяются чаще смешанные рефераты, сочетающие элементы информативного и индивидуального рефератов.

Структура реферата

1)Вводная часть, содержащая выходные данные, название публикации, фамилию автора, место издания, издательство, год, число страниц, иллюстраций. Независимо от того, на каком языке пишется реферат иностранного источника, заголовочная часть составляется на иностранном языке.

2)Собственно реферативная (описательная) часть, представляющая собой концентрированную передачу содержания реферируемого документа (главную идею и существенные положения). Эта часть строится на базе выделенных при чтении ключевых фрагментов. Здесь принято не выделять абзацы.

3)Заключительная часть, в которой содержатся основные выводы по работе. Иногда эта часть может входить в собственно реферативную.

Форма записи Реферат не содержит разделов и рубрик, не расчленяется на абзацы, так как он представляет

собой компактное изложение основного содержания первоисточника. Исключение из этого правила допускается лишь в рефератах большого объема с целью выделения основных вопросов.

Объем реферата Объем реферата нестабилен. Как правило, он зависит от объема оригинала, его научной ценно-

сти. Наиболее распространенным является реферат объемом около 200 слов, если статья не превышает 5 страниц.

АЛГОРИТМ СОСТАВЛЕНИЯ РЕФЕРАТА Процесс составления реферата состоит из двух этапов, каждый из которых включает ряд по-

следовательных целенаправленных действий.

Iэтап:

1.Определение темы публикации на основании заглавия и тематической направленности лексики (ознакомительное чтение).

2.Выявление композиционной структуры текста на основании деления текста на разделы и подразделы, подзаголовков или ознакомления с оглавлением (при реферировании монографий).

3.Выявление основного содержания через полное и последовательное восприятие текста.

4.Оценка информации в целом.

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IIэтап:

1.Составление логического плана публикации в форме утвердительных предложений или выписывание ключевых предложений и ключевых слов (по абзацам). При этом надо иметь в виду, что по своей структуре абзацы бывают однотематическими и многотематическими, в зависимости от количества развиваемых в них тем. С другой стороны, бывают абзацы, не несущие существенной информационной нагрузки. Такие абзацы исключаются.

2.Группировка пунктов логического плана в более крупные обобщающие пункты.

3.Составление реферата и его редактирование.

Здесь необходимо обратить особое внимание на лаконичность языка. В тексте реферата не должно быть информации, содержащейся в заголовке, повторений, уточнений, описания литературы вопроса и его истории, подкрепления теоретических положений примерами, подробного обоснования выдвинутых тезисов, противоречивых утверждений. Цифровые данные систематизируются и обобщаются.

Врефератах могут использоваться вводные слова типа «даны», «приведены», «перечислены», «описаны» и т.п.

Вреферате в основном употребляются простые распространенные предложения (около 70 %).

Всвязи с тем, что главное внимание сосредоточивается на фактах и действиях, а не лицах, их совершающих, в тексте реферата преобладают неопределенно-личные, безличные страдательные конструкции.

Основные штампы (key-patterns) реферата на английском и русском языках:

I.

1.The title of the article is…. - Название статьи - ….

2.The head-line of the article I have read is… - Статья, которую я прочитал, называется …

3.It is (en)titled… - Она называется…

II.

1.The author(s) of the article is (are) … - Автором(-ами) этой статьи является (являются)….

2.The article is written by … - Статья написана …

3.It is (was) published in … - Она (была) опубликована в …

III.

1.The main idea of the article is … - Основная идея статьи заключается в том, что …

2.The article is about … - Статья о …

3.The article is devoted to … - Статья посвящена…

4.The article deals with … - Статья имеет дело с …

5.The article touches upon … - Статья затрагивает …

6.The purpose (aim, objective) of this article is to give … - Цель этой статьи дать … (читателям определенную информацию о …) - (the readers some information on …)

IV.

1. In the first part of the article the author speaks about … - В первой части статьи автор говорит о

…

2.The author shows … - Автор показывает …

3.The author defines … - Автор определяет …

4.The author underlines … - Автор подчеркивает …

5.The author notes … - Автор отмечает …

6.The author emphasizes (marks out, pints out) … - Автор выделяет …

7.First of all it is necessary to underline… - Прежде всего необходимо подчеркнуть ….

8.The author begins with the describing … - Автор начинает с описания …

9.According to the text … - Согласно тексту….

10.Further the author reports (says) that … - Дальше автор сообщает, что…

11.In conclusion … - В заключении …

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12.The author comes to the conclusion that … - В заключении автор приходит к выводу, что…

13.The author concludes by emphasizing the fact that … - Автор заканчивает выделением такого факта, как …

V.

1.I find the article interesting. - Я нахожу, что статья интересна.

2.I consider the article important. - Я считаю, что статья важна.

3.I found the article of no value. - Я нахожу, что статья не имеет большой ценности.

4.The article holds much new for (to) me. - Статья содержит много нового для меня.

АННОТАЦИЯ

Аннотация – это краткая справка о тексте, патенте, книге, справочнике с точки зрения содержания. При аннотировании печатный материал излагается в предельно сжатой форме.

Специалисты и ученые обязаны уметь писать аннотации к своим научным статьям, докладам для конференций, используемой литературе и т.д.

В отличие от реферата, который отвечает на вопрос: «ЧТО сказано, ЧТО излагается в первоисточнике?», аннотация отвечает на вопрос: «О ЧЕМ говорится в первоисточнике?»

Различают два вида аннотаций: описательную, или реферативную, и рекомендательную. Описательная аннотация в сжатой и конкретной форме раскрывает сущность содержания и

основные выводы аннотируемой публикации.

Структура аннотации

1.Справка к аннотации. В ней указываются следующие данные: автор, название работы на английском языке, перевод названия; количество страниц, таблиц, рисунков, ссылок на использованную литературу; на каком языке написана работа. Кроме того, для журнала – его название на английском языке, номер и год издания; для патентов – номер патента и запатентовавшая страна; для каталогов – фирма, выпустившая данный каталог; для книг, монографий, учебников – название издательства. Эта часть необязательна при аннотировании учебных текстов.

2.Основная часть должна отражать перечень наиболее характерных положений по содержанию текста.

3.Заключительная часть. В этой части должен быть общий вывод автора работы или указание на один какой-то вопрос, которому в работе уделено особое внимание, а также рекомендации, для кого данная работа может представлять особый интерес.

Рекомендательная аннотация содержит оценку публикации, цель которой состоит в том, чтобы помочь читателю в подборе нужной ему литературы.

Объем аннотации Аннотация может быть развернутой или краткой.

Развернутая аннотация, объем которой составляет приблизительно 75 слов (от 500 до 1000 печатных знаков), содержит сведения о публикации в более или менее подробном виде. Краткая аннотация состоит из нескольких фраз или слов.

Язык аннотации К аннотациям как на русском, так и на английском языке предъявляются следующие требова-

ния:

1.Лаконичность языка, т.е. использование простых предложений (глаголы употребляются всегда в настоящем времени в действительном или страдательном залоге. Модальные глаголы, как правило, отсутствуют).

2.Строгая логическая структура аннотации.

3.Обязательное введение в текст аннотации безличных конструкций и отдельных слов, например: «Сообщается…», «Подробно описывается», «Кратко рассматривается…», «Излагают-

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ся…», «Комментируются…» и др., с помощью которых происходит введение и описание текста оригинала.

4.Недопущение повторений в заглавии и тексте аннотации.

5.Точность в передаче заглавия оригинала, отдельных формулировок и определений.

6.Использование общепринятых сокращений слов, таких, как напр., и т.д., и т.п., и др.

7.Единство терминов и обозначений.

АЛГОРИТМ СОСТАВЛЕНИЯ АННОТАЦИИ

1.Первоначальное изучение аннотируемой публикации с целью определения ее тематики, общего характера и целевой направленности.

Для этого нужно внимательно просмотреть данные на титульном листе, оглавление, прочитать предисловие или введение, затем детально ознакомиться с текстом. Особое внимание нужно обратить на заключение, а также резюме, где автор суммирует основные положения своей книги или статьи.

2.Вторичный, более тщательный просмотр книги или статьи для проверки правильности первоначально сделанных выводов. При вторичном просмотре на отдельном листке бумаги выписывают предметы, вопросы и т.д., которые надо отметить в аннотации.

3.Объединение родственных проблем, предметов и т.д., которые освещены в аннотируемой работе в разных местах, и вычеркивание второстепенных, мало существенных сведений.

4.Составление аннотации с последующим редактированием, которое предполагает перестановку отдельных слов и фраз, сжатие текста и уточнение терминологии.

Основные штампы (key-patterns) аннотаций на английском и русском языках:

1.The article (paper, book, etc.) deals with… -Эта статья (работа, книга и т.д.) касается…

2.As the title implies the article describes… -Согласно названию, в статье описывается…

3.It is specially noted… - Особенно отмечается…

4.A mention should be made…. -Упоминается…

5.It is spoken in detail… - Подробно описывается…

6.…are noted - упоминаются…

7.It is reported… - сообщается…

8.The text gives a valuable information on… - Текст дает ценную информацию…

9.Much attention is given to… - Большое внимание уделяется…

10.The article is of great help to … - Эта статья окажет большую помощь…

11.The article is of interest to…- Эта статья представляет интерес для…

13.It draws our attention to… - Она (статья, работа) привлекает наше внимание к…

14.The difference between the terms…and…should be stressed - Следует подчеркнуть различие между терминами …и…

15.It should be stressed (emphasized) that… - Следует подчеркнуть, что…

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