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FUNDAMENTAL SUBJECT [11 records]

Record 1 2024-08-21

English

Subject field(s)
  • Auditing (Accounting)
CONT

Accounting estimates are monetary amounts that are a fundamental part of the financial statements of many entities. Once the need for an accounting estimate is recognized, the measurement of these monetary amounts is subject to estimation uncertainty because of inherent limitations in knowledge or data.

French

Domaine(s)
  • Vérification (Comptabilité)
CONT

Les estimations comptables sont des montants en numéraire qui constituent un élément fondamental des états financiers de nombreuses entités. L'évaluation de ces montants comporte une incertitude d'estimation en raison des limites inhérentes aux connaissances ou aux données.

Spanish

Save record 1

Record 2 2014-12-03

English

Subject field(s)
  • Honorary Distinctions
OBS

Awarded by the Royal Society of Canada for the best fundamental work on a bacteriological subject, excluding work done for direct clinical application in human or veterinary medicine, but including work of general scientific importance.

French

Domaine(s)
  • Titres honorifiques et décorations
OBS

Accordé par la Société royale du Canada pour récompenser la meilleure œuvre fondamentale en bactériologie, à l'exclusion des travaux reliés directement à la médecine humaine ou à la médecine vétérinaire, mais y compris les travaux d'importance scientifique générale.

Spanish

Save record 2

Record 3 2013-06-11

English

Subject field(s)
  • PAJLO
  • Property Law (common law)
OBS

We should pause here to emphasise what now appears as a fundamental distinction between land and chattels; land is held at common law by tenure and the tenant's interest is defined as an estate; chattels are not the subject of tenurial rights; they can be fully owned and estates in chattels, "e. g. ", in tail or for life, are not possible at law....(Crossley Vaines, 5th ed., 1973, p. 6).

French

Domaine(s)
  • PAJLO
  • Droit des biens et de la propriété (common law)
OBS

droit de tenure : terme normalisé par le Comité de normalisation dans le cadre du Programme national de l'administration de la justice dans les deux langues officielles (PAJLO).

Spanish

Save record 3

Record 4 2013-05-28

English

Subject field(s)
  • PAJLO
  • Property Law (common law)
OBS

It is a fundamental principle... that property must not be rendered inalienable. It is therefore necessary to prohibit... immediate gifts which are subject to some permanent restraint upon alienation.... Restraints upon alienation attached to direct gifts of property are generally invalid on their face, as repugnant to the interest granted.(Megarry and Wade, p. 267)(Megarry & Wade, 4th ed., 1975, p. 267)

French

Domaine(s)
  • PAJLO
  • Droit des biens et de la propriété (common law)
OBS

règle d'interdiction de l'inaliénabilité : terme normalisé par le Comité de normalisation dans le cadre du Programme national de l'administration de la justice dans les deux langues officielles (PAJLO).

Spanish

Save record 4

Record 5 2013-05-15

English

Subject field(s)
  • PAJLO
  • Property Law (common law)
DEF

A limitation or condition placed on the right to transfer property.

CONT

It is fundamental principle of English law that property must not be rendered inalienable. It is therefore necessary to prohibit not only indefeasible future interests which are unduly remote, but immediate gifts which are subject to some permanent restraint upon alienation.... Restraints upon alienation attached to direct gifts of property are generally invalid on their face, as repugnant to the interest granted.(Megarry and Wade, p. 267)

OBS

Restraints can take the form of conditions and covenants in deeds or restraints on use of the property. (Reilly, 2nd ed.,1982, p. 413)

French

Domaine(s)
  • PAJLO
  • Droit des biens et de la propriété (common law)
OBS

restriction d'aliénabilité : terme normalisé par le Comité de normalisation dans le cadre du Programme national de l'administration de la justice dans les deux langues officielles (PAJLO).

Spanish

Save record 5

Record 6 2010-05-25

English

Subject field(s)
  • Social Organization
  • Special-Language Phraseology
CONT

In this connection, the notions of citizen and citizenship are fundamental. The citizen is the active subject of civil society. A modern notion of citizenship must reconcile the notion of republican "common good" with the liberal emphasis on pluralism.

French

Domaine(s)
  • Organisation sociale
  • Phraséologie des langues de spécialité
CONT

Dans cette problématique, les notions de citoyen et de citoyenneté; sont fondamentales. Le citoyen et la citoyenne sont les sujets actifs de la société civile. Une approche moderne de la citoyenneté doit réconcilier la notion républicaine du "bien commun" et l'attachement libéral au pluralisme.

Spanish

Save record 6

Record 7 2007-07-16

English

Subject field(s)
  • Defence Planning and Military Doctrine
DEF

A manual of seminal importance under an overarching capstone manual within a hierarchy of publications that deals with the fundamental aspects of a specific subject matter, and on which are based related supporting manuals published in the same field.

OBS

keystone manual: term and definition officially approved by the Army Terminology Panel and by the Defence Terminology Standardization Board.

French

Domaine(s)
  • Doctrine militaire et planification de défense
DEF

Manuel important qui relève d'un manuel cadre et traite des aspects fondamentaux d'un sujet particulier et sur lequel s'appuient les manuels connexes dans le même domaine.

OBS

manuel-clé : terme et définition uniformisés par le Groupe d'experts en terminologie de l'Armée de terre et par le Conseil de normalisation de terminologie de la Défense.

Key term(s)
  • manuel clé

Spanish

Save record 7

Record 8 2007-07-16

English

Subject field(s)
  • Defence Planning and Military Doctrine
DEF

A manual of overarching importance within a hierarchy of manuals that deals with the fundamental aspects of a broad subject matter, and having precedence over all other manuals within that subject regardless of the sub-domain.

OBS

capstone manual: term and definition officially approved by the Army Terminology Panel and by the Defence Terminology Standardization Board.

French

Domaine(s)
  • Doctrine militaire et planification de défense
DEF

Ouvrage dominant d'une hiérarchie de manuels, qui traite des aspects fondamentaux d'un vaste sujet et a la priorité sur tous les autres manuels du même domaine, peu importe le sous-domaine.

OBS

manuel cadre : terme et définition uniformisés par le Groupe d'experts en terminologie de l'Armée de terre et par le Conseil de normalisation de terminologie de la Défense.

Spanish

Save record 8

Record 9 2004-08-06

English

Subject field(s)
  • Geochemistry
  • Erosion and Weathering (Geol.)
  • Metals Mining
CONT

Genetic models for mesothermal vein deposits are still the subject of much debate.... In the metamorphic model, gold is derived from the underlying host rocks by dissolution into a metamorphic fluid released during prograde metamorphism, and focused into shear zones, faults, and related dilational zones. Interaction of such metamorphic fluids with magmas and magmatic fluids may be fundamental to production of a fluid with an appropriate composition to dissolve the gold and other vein constituents...

French

Domaine(s)
  • Géochimie
  • Érosion et corrosion (Géologie)
  • Mines métalliques
CONT

Le zinc (100 p.p.m. dans les tholéites à olivine non altérées) est lessivé dans toutes les roches fortement altérées des zones perméables et transporté par les fluides métamorphiques. Le nickel est peu déplacé lors des processus métamorphiques.

Spanish

Save record 9

Record 10 1999-10-14

English

Subject field(s)
  • International Public Law
CONT

... because of the close dependence of the territorial sea upon the land domain, "the drawing of baselines must not depart to any appreciable extent from the general direction of the coast". Secondly, a close geographical relationship between sea areas and land formation is a "fundamental consideration" in deciding "whether certain sea areas lying within(the baselines) are sufficiently closely linked to the land domain to be subject to the regime of internal waters".

French

Domaine(s)
  • Droit international public
DEF

Espace terrestre [...] sur lequel l'État exerce sa souveraineté territoriale.

Spanish

Save record 10

Record 11 1995-04-04

English

Subject field(s)
  • Artificial Intelligence
OBS

There is no fundamental difference between the declarative and procedural representations, for any program is merely data for some other program. And yet, while it is conceded that the proceduralists and the declarativists secretly agree..., the procedural versus declarative issue has been the subject of much discussion in artificial intelligence.

French

Domaine(s)
  • Intelligence artificielle
DEF

Défenseur d'une représentation des connaissances sous forme de procédures actives, i.e. de programmes.

DEF

Adepte de la représentation de connaissances sous forme procédurale où tout contrôle, raisonnement, connaissances factuelles est codé et figé dans un langage de programmation.

OBS

La distinction entre les représentations déclaratives et procédurales est de plus en plus contestée par Minsky, Schank, Kay, Cointe, car les bases de données à cadres, à scripte on orientées objets contiennent des procédures qui coexistent avec des structures déclaratives, et aux structures déclaratives sont associées des procédures rendant - du coup - ces structures actives.

Spanish

Save record 11

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