TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

An individual(whether internal or external to the office) who has practical audit experience and a reasonable understanding of(i) audit processes,(ii) [generally accepted auditing standards] and applicable legal and regulatory requirements,(iii) the business environment in which the entity operates, and(iv) auditing and financial reporting issues, as applicable to the audit and relevant to the entity's industry.  2, record 1, English, - experienced%20auditor

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

Personne (interne ou externe au cabinet) qui a une expérience de la pratique de l'audit et une compréhension raisonnable : i) des processus d'audit; ii) des normes d'audit [...] généralement reconnues [...] et des exigences des textes légaux et réglementaires applicables; iii) de l'environnement dans lequel l'entité exerce ses activités; iv) des questions d'audit et d'information financière pertinentes par rapport au secteur d'activité de l'entité.  3, record 1, French, - auditeur%20exp%C3%A9riment%C3%A9

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 OBS

"High filter" is defined in the above source as a particular type of low-pass filter. "Low-pass filter" is more generally applicable.  6, record 2, English, - low%20pass%20filter

Record number: 2, Textual support number: 2 OBS

low-pass filter: term standardized by IEC and USAS; officially approved by the International Civil Aviation Organization (ICAO).  7, record 2, English, - low%20pass%20filter

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 OBS

filtre LPF : terme accepté par le comité de terminologie spatiale.  2, record 2, French, - filtre%20passe%2Dbas

Record number: 2, Textual support number: 2 OBS

filtre passe-bas : terme uniformisé par l'Organisation de l'aviation civile internationale (OACI).  3, record 2, French, - filtre%20passe%2Dbas

Record 2,  Textual support,  Spanish

Record number: 2, Textual support number: 1 DEF

Dispositivo de filtración que permite el paso con poca atenuación, solamente a los componentes de las señales cuyas frecuencias, en el dominio de transformación de Fourier, caigan por debajo de un valor crítico, mientras que todos los otros componentes son altamente atenuados.  2, record 2, Spanish, - filtro%20de%20paso%20bajo

Record number: 2, Textual support number: 1 OBS

filtro de paso bajo: término aceptado oficialmente por la Organización de Aviación Civil Internacional (OACI).  3, record 2, Spanish, - filtro%20de%20paso%20bajo

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 DEF

A degree of stiffening of a mixture of cement and water greater than initial set.  1, record 3, English, - final%20set

Record number: 3, Textual support number: 1 OBS

Generally stated as an empirical value indicating the time in hours and minutes required for a cement paste to stiffen sufficiently to resist to an established degree, the penetration of a weighted test needle; also applicable to concrete and mortar mixtures with use of suitable test procedures.  1, record 3, English, - final%20set

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 DEF

Degré de durcissement d'un mélange de ciment et d'eau supérieur à la prise initiale.  1, record 3, French, - prise%20finale

Record number: 3, Textual support number: 1 OBS

Généralement exprimé de façon empirique, en heures et en minutes, il représente le temps nécessaire pour que la pâte de ciment durcisse suffisamment pour résister à une contrainte ou à la pénétration d'une aiguille normalisée. Applicable aussi pour les mélanges de béton et de mortier avec l'utilisation de procédures d'essais appropriées.  1, record 3, French, - prise%20finale

Record 3,  Textual support,  Spanish

Record number: 3, Textual support number: 1 PHR

Tiempo de fraguado final del concreto.  1, record 3, Spanish, - fraguado%20final

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 OBS

The concept of limitation must be contrasted with the concept of prescription. The former was unknown to the common law and is wholly a creature of statute. The latter was a common law rule of evidence based on the presumption of lost modern grant. The former abolishes stale or obsolete claims and operates in a negative fashion. The latter creates or establishes rights in land such as easements and operates in a positive fashion. (Anger & Honsberger, 2nd ed., 1985, p. 1496).  1, record 4, English, - limitation

Record number: 4, Textual support number: 2 OBS

Statutes of Limitation are generally regarded as a means of protecting the defendant against a stale or unjust claim. Except in actions chiefly concerned with real property, in which, by the judicial interpretation of the limitation provisions applicable thereto, it has been held that the lapse of the statutory period operates to extinguish the right, "The Limitations Act" operates merely as a bar to the remedy by proceedings in the courts. Except where the statute by its terms absolutely extinguishes the debt or demand itself, the general rule with respect to debts, or more money demands is that statutes of limitation are regarded as barring the remedy, and not as extinguishing the cause of action.("C. E. D. "(Ont., 2nd), Vol. 13, p. 5).  1, record 4, English, - limitation

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 OBS

prescription extinctive; prescription : termes normalisés par le Comité de normalisation dans le cadre du Programme national de l'administration de la justice dans les deux langues officielles (PAJLO).  2, record 4, French, - prescription%20extinctive

Record number: 4, Textual support number: 2 OBS

La distinction entre «limitation» et «prescription» est exprimée en français par les adjectifs «extinctif» et «acquisitif». L'expression «prescription extinctive» peut toutefois s'abréger en «prescription» lorsque le contexte le permet.  1, record 4, French, - prescription%20extinctive

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

The conditions of lawfulness of user licenses and, in particular, licenses in plastic packaging, known as «shrink wrap»,... are questions which fall under the jurisdiction of the domestic law of each country. Generally, however, the validity of «shrink wrap» licenses in most countries is determined by the case-law applicable to adhesion contracts.  1, record 5, English, - license%20in%20plastic%20packaging

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 CONT

Les conditions de validité des licences d'utilisation et, en particulier, des licences sous emballage de plastique dites «shrink wrap» [...] sont des questions qui sont du ressort du droit interne de chaque pays. En général, la validité des licences dites «shrink wrap» relèverait dans la plupart des pays de la jurisprudence applicable aux contrats d'adhésion.  1, record 5, French, - licence%20d%27adh%C3%A9sion%20par%20d%C3%A9ballage

Record number: 5, Textual support number: 1 OBS

[...] cette licence est emballée avec le programme d'ordinateur sous forme «shrink wrap» et [...] elle n'est pas visible au moment de l'achat dans une boutique.  1, record 5, French, - licence%20d%27adh%C3%A9sion%20par%20d%C3%A9ballage

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 CONT

dry standard cubic meters(dscm) : Concentration of contaminants in gases emitted from sources(such as cement kilns) are generally expressed as a weight of that material per a volume of gas. Emissions from sources often contain water vapor from evaporation of water in the processed material or as water from combustion of hydrocarbons. This amount varies from source to source and at variable temperatures from source to source. To make an emission rate meaningful for comparison to another source or to a permit limit, the emission rate must be stated as a weight per(dry) gas at standard conditions. The specific standard conditions are set by the applicable authority, often a national laboratory group.  3, record 6, English, - dry%20standard%20cubic%20meter

Record number: 6, Textual support number: 2 CONT

[The] MTEC (Maximum Theoretical Emissions Concentration) [is] calculated by dividing the feedrate by the stack gas flowrate and is expressed as micrograms per dry standard cubic meter (µg/dscm).  4, record 6, English, - dry%20standard%20cubic%20meter

Record number: 6, Textual support number: 3 CONT

Stack testing has determined that PAHs are detected in a facility’s stack gases at concentrations (g per dry standard cubic metre of gas) ...  2, record 6, English, - dry%20standard%20cubic%20meter

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 CONT

Les tests effectués à la sortie des cheminées ont déterminé la présence d'HAP dans les gaz émis (en grammes par mètre cube normalisé de gaz à sec) [...]  1, record 6, French, - m%C3%A8tre%20cube%20normalis%C3%A9%20%C3%A0%20sec

Record number: 6, Textual support number: 2 CONT

[...] mg/dscm (milligrammes par mètre cube standard à sec) [...]  2, record 6, French, - m%C3%A8tre%20cube%20normalis%C3%A9%20%C3%A0%20sec

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 CONT

As specified in the abstract, This document does not incriminate any specific product. W3C does not generally track bugs or errors in implementations. However, we welcome implementors and advanced users of such technologies to contribute to this document by providing techniques related to this note's applicable guidelines and checkpoints for a specific implementation.  1, record 7, English, - implementor

Record number: 7, Textual support number: 1 OBS

The English terminology on this record is standardized by the World Wide Web Consortium (W3C) whose role it is to establish standards relating to Internet technology. The French terminology was proposed by translators certified by the W3C and was verified by the author of this record.  2, record 7, English, - implementor

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 CONT

Comme indiqué dans le résumé, « Ce document n'incrimine aucun produit particulier. Le W3C n'assure pas en général le suivi des bogues ou des erreurs dans les implémentations ». Cependant, nous invitons les implémenteurs et les utilisateurs confirmés de ces technologies à contribuer à ce document en fournissant des techniques relatives aux principes directeurs et aux points de contrôle applicables de cette note pour une implémentation spécifique.  1, record 7, French, - impl%C3%A9menteur

Record number: 7, Textual support number: 1 OBS

La terminologie anglaise de cette fiche est normalisée par le World Wide Web Consortium (consortium W3C) dont le rôle principal est d'établir les normes reliées aux technologies Internet. La terminologie française est proposée par des traducteurs agréés par le Consortium et elle a été vérifiée par l'auteur de cette fiche.  2, record 7, French, - impl%C3%A9menteur

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 CONT

A systematic approach to pesticide identification developed by Suzuki uses column chromatography, thin-layer chromatography and gas-liquid chromatography. Mass spectroscopy(MS) is also a powerful tool for the identification of compounds.... The Environmental Protection Agency(EPA) had defined volatile priority pollutants as those amenable to analysis by the purge-and-trap method of sample preparation.... This method is generally applicable for substances with low water solubility and boiling points below 130 ° C.  1, record 8, English, - purge%2Dand%2Dtrap%20method%20of%20sample%20preparation

Record number: 8, Textual support number: 2 CONT

The EPA method of screening for volatile compounds involves purging the sample with helium and trapping the volatilized organic compounds on a column of Tenax GC and silica gel at room temperature. The organic material is then thermally desorbed onto the gas chromatographic column. ... The purge-and-trap methods cited most often are those developed by Bellar and Lichtemberg although many similar techniques have been developed by other researchers.  1, record 8, English, - purge%2Dand%2Dtrap%20method%20of%20sample%20preparation

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 OBS

(...) il paraît plus judicieux d'introduire les substances séparées par la colonne chromatographique dans un autre appareil généralement destiné à identifier les échantillons qui lui sont soumis. Le couplage est dit en ligne lorsque les solutés vont directement de la sortie de la colonne au second appareil, sans piégeage intermédiaire.  2, record 8, French, - m%C3%A9thode%20de%20pr%C3%A9paration%20d%27%C3%A9chantillons%20par%20purge%20et%20pi%C3%A9geage

Record number: 8, Textual support number: 2 OBS

Une difficulté est de piéger avec le meilleur rendement possible les solutés à la sortie de la colonne. (...) On fait aussi de la chromatographie préparatoire quand on piège un peu de soluté pour l'introduire dans un spectromètre infrarouge aux fins d'identification, mais les colonnes analytiques classiques suffisent.  3, record 8, French, - m%C3%A9thode%20de%20pr%C3%A9paration%20d%27%C3%A9chantillons%20par%20purge%20et%20pi%C3%A9geage

Record 8,  Textual support,  Spanish