Glossary

• Central administration: : Made up of the three powers of the state and other institutions, structured in accordance with the national constitution and its legal bodies. Operatively and functionally, these are financed by resources coming from contributions and/or transfers from the Public Treasury and other income established in the legal dispositions in force (Decreto 8.127/2000).

• Tax adjustment: : In general in economics an adjustment is defined as the collection of measures implemented with the intention of putting an end to various economic and financial inequalities in the country. When the aim is to put an end to a chronic tax deficit, this is called a tax adjustment which can be approached by increasing the taxes collected and/or reducing public expenditure (Diccionario Consultor de Economía).

• Drinking Water: Water treated in order to be safe for human consumption.

•Human capital: The knowledge, skills and experience of human beings, which make them economically productive. Human capital can be increased through investment in education, attention to healthcare and work training.

• Social capital: Collection of characteristics of social organization such as networks, norms and social confidence/ trust which facilitate coordination and cooperation for mutual benefit, therefore having an effect on social and economic production in the development and consolidation of democracy.

• Tax deficit: That which is produced in governmental accounts when the amount of public expenditure is higher than that obtained by the collection of taxes (Diccionario Consultor de Economía).

• Global malnutrition: The result of past and present nutritional inequalities. It is considered that a child of a given age is of an insufficient weight when this is lower than the minimum expected at this age according to the patterns of physical development established by a determined population. It is a relationship between the weight and the age of a child. The number of children under the age of 5 years is the indicator of global malnutrition or low weight for this age expressed as a percentage of the total children of this age group in a determined year. Global malnutrition is the deficiency of weight with relation to age.

• Initial Education and Basic School Education: Since 1994 the Educational Reform has been in practice within the classroom; going from a distinction between Primary and Secondary education, each 6 years long from age 7 to 18, to Basic School Education (EEB) which has 3 cycles, each of which 3 years long, plus further education of 3 years, from ages 6 to 14 and 15 to 17, respectively. In 2001 the change to EEB was completed with the 9th grade. Initial Education therefore corresponds to kindergarten and pre-school programs, and Basic School to grades 1 to 9. For the purposes of this study initial education is considered to include pre-school and children of 5 years old.

• Decentralized bodies: This includes the collection of public institutions created by the law, with administrative faculties in their institutional heritage, whose expenditure is financing by resources originating in respective organic laws and with intergovernmental income and/or transfers or other resources from legal dispositions in force (Decreto 8.127/2000).

• Obligated expenditure:A commitment to payment originating in a financial legal link between an organization or state body and a physical or legal person.

• Social expenditure: That which attends to the needs of people in education, health, social promotion and action, investment in social service, social security, science and technology, working relationships, housing and town planning, drinking water, sewage management and other urban services.

• Registration: Collection of students registered in an educational institution in order to receive tuition.

• Zero base budget:Is that which is drawn up on the base of clearly defined goals and aims. This technique seeks to avoid budgets becoming simple repetitions of the budgets of previous years plus a percentage of increase.

• Extreme poverty:In Paraguay, people in a situation of extreme poverty (destitution) are defined as those incapable of meeting basic food needs (CBA) which in 2001 was 1.74 US$ per day per person, an amount similar to that of the Goal that may be used to estimate the proportion of people suffering from hunger.

• National Budget:It is the totality of income and expenditure foreseen by the government of a country for a period called the “fiscal year”.

• Budget in force:Is the budget including the modifications due to reprogamming on a determined date of the term.

• Budget item:A name used to refer to the budgetary accounts and parties.

• Basic sanitation:Provision of sanitary engineering and sewage elimination systems and other urban services.

• Basic Social Services:Following the specification adopted at the Oslo summit, basic social servcies are those which meet the most basic needs of people: basic education; primary healthcare, including reproductive health and population programs; nutritional programs; drinking water and rural or low-cost sanitation; as well as the institutional capacity to provide these services.

• Net enrolment ratio:Obtained by dividing the registration of an educational level or cycle in a given age group (official age) and the population of the same age group in a determined year.

• Real or constant values:: Is the value of goods and services from which the effect of price inflation is subtracted.

• Nominal or current values:Is the value of goods and services at market prices.