TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 OBS

The objective of the Canadian Agricultural Economics Society is to encourage, coordinate and promote the study and application of economics to benefit the agricultural, food and related sectors in Canada. Our discipline, and therefore our association, is dedicated to the use of applied economics and the vocational experience of its members to improve the welfare of the present and future generations of Canadians.  7, record 1, English, - Canadian%20Agricultural%20Economics%20Society

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 OBS

L'objectif de la Société canadienne d'agroéconomie est d'encourager, de coordonner et de promouvoir l'étude et l'application de l'économie pour le bénéfice de l'agriculture, de l'alimentation et des autres secteurs connexes au Canada. Notre discipline, et par conséquent notre association, se consacre à l'utilisation des sciences économiques appliquées et fait appel à l'expérience professionnelle de ses membres afin d'améliorer le bien-être des canadiens au cours des générations actuelles et futures.  1, record 1, French, - Soci%C3%A9t%C3%A9%20canadienne%20d%27agro%C3%A9conomie

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 OBS

... the Government [of Canada] announces its intent to amend the Copyright Act to create an artist's resale right in Canada, ensuring Canadian visual artists benefit from future sales of their work.  1, record 2, English, - artist%27s%20resale%20right

Record number: 2, Textual support number: 2 OBS

artist’s resale right: initiative announced in the 2024 Fall Economic Statement.  2, record 2, English, - artist%27s%20resale%20right

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 OBS

[...] le gouvernement [du Canada] annonce son intention de modifier la Loi sur le droit d'auteur pour instituer le droit de suite de l'artiste au Canada afin que les membres de la communauté canadienne des arts visuels profitent des ventes futures de leurs œuvres.  1, record 2, French, - droit%20de%20suite%20de%20l%27artiste

Record number: 2, Textual support number: 2 OBS

droit de suite de l'artiste : initiative annoncée dans l'Énoncé économique de l'automne de 2024.  2, record 2, French, - droit%20de%20suite%20de%20l%27artiste

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 OBS

ministère de l’Environnement, de la Lutte contre les changements climatiques, de la Faune et des Parcs: title in use since October 20, 2022.  7, record 3, English, - minist%C3%A8re%20de%20l%27Environnement%2C%20de%20la%20Lutte%20contre%20les%20changements%20climatiques%2C%20de%20la%20Faune%20et%20des%20Parcs

Record number: 3, Textual support number: 2 OBS

The ministère de l'Environnement et de la Lutte contre les changements climatiques contributes to the sustainable development of Quebec by playing a key role in the fight against climate change, the protection of the environment and the conservation of biodiversity, for the benefit of current and future generations.  8, record 3, English, - minist%C3%A8re%20de%20l%27Environnement%2C%20de%20la%20Lutte%20contre%20les%20changements%20climatiques%2C%20de%20la%20Faune%20et%20des%20Parcs

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 OBS

ministère de l'Environnement, de la Lutte contre les changements climatiques, de la Faune et des Parcs : titre en vigueur depuis le 20 octobre 2022.  7, record 3, French, - minist%C3%A8re%20de%20l%27Environnement%2C%20de%20la%20Lutte%20contre%20les%20changements%20climatiques%2C%20de%20la%20Faune%20et%20des%20Parcs

Record number: 3, Textual support number: 2 OBS

Le ministère de l'Environnement et de la Lutte contre les changements climatiques contribue au développement durable du Québec en jouant un rôle clé dans la lutte contre les changements climatiques, la protection de l'environnement et la conservation de la biodiversité au bénéfice des générations actuelles et futures.  4, record 3, French, - minist%C3%A8re%20de%20l%27Environnement%2C%20de%20la%20Lutte%20contre%20les%20changements%20climatiques%2C%20de%20la%20Faune%20et%20des%20Parcs

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 OBS

Mi’kmaq Environmental Learning Centre [(MELC) ] is a tribute to Mi’kmaq Elders who generously share their knowledge on... traditional values and perspectives. MELC' s objective is to keep these teachings alive [to pass them on] for the benefit of future generations.  2, record 4, English, - Mi%27kmaq%20Environmental%20Learning%20Centre

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 OBS

Centre d'apprentissage environnemental micmac; CAEM: bien que cette appellation et son acronyme soient utilisés, ils ne sont pas officiels.  3, record 4, French, - Mi%27kmaq%20Environmental%20Learning%20Centre

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 OBS

The mission of the Canadian Academy of Engineering is to : 1) demonstrate leadership in the responsible application of engineering knowledge for the benefit of Canadians, provide strategic advice to decision-makers, and contribute to shaping the future of engineering; 2) recognize and honour outstanding engineering achievements and service to the profession.  1, record 5, English, - Canadian%20Academy%20of%20Engineering

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 OBS

La mission de l'Académie canadienne du génie est la suivante : 1) faire preuve de leadership dans l'application responsable des connaissances en ingénierie au profit des Canadiens, fournir des conseils stratégiques aux décideurs et contribuer à façonner l'avenir de l'ingénierie; 2) reconnaître et honorer les réalisations exceptionnelles en ingénierie et les services rendus à la profession.  3, record 5, French, - Acad%C3%A9mie%20canadienne%20du%20g%C3%A9nie

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 OBS

The Nile Association of Ontario is a non-profit organization, established to promote the social coherence of the Egyptian community and to provide assistance, help, and guidance to new immigrants.  4, record 6, English, - The%20Nile%20Association%20of%20Ontario

Record number: 6, Textual support number: 2 OBS

The activities of the NAO aim at preserving and promoting the Egyptian heritage and culture for the benefit of present and future generations of Canadians of Egyptian origin.  5, record 6, English, - The%20Nile%20Association%20of%20Ontario

Record 6,  Textual support,  French

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 OBS

The purpose of the [Fredericton Fish and Game Association is to] foster sound management and wise use of the renewable and non-renewable natural resources of [New Brunswick], in order that [its] very great economic, recreational and aesthetic values may continue to benefit [the current] and all future [generations].  2, record 7, English, - Fredericton%20Fish%20and%20Game%20Association

Record 7,  Textual support,  French

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 OBS

Friends of Killarney Park is a non-profit organization supporting the goals of Killarney Provincial Park. For the past 30 years, the Friends have been working in partnership with Ontario Parks to keep the Park wild for the benefit of future generations.  1, record 8, English, - Friends%20of%20Killarney%20Park

Record 8,  Textual support,  French

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 OBS

Mathematicians and statisticians research mathematical or statistical theories, and develop and apply mathematical or statistical techniques for solving problems in such fields as science, engineering, business and social science. Actuaries apply mathematics, statistics, probability and risk theory to assess potential financial impacts of future events. Mathematicians, statisticians and actuaries are employed by universities, governments, bank and trust companies, insurance companies, pension benefit consulting firms, professional associations, and science and engineering consulting firms.  1, record 9, English, - Mathematicians%2C%20statisticians%20and%20actuaries

Record number: 9, Textual support number: 2 OBS

2161: classification system code in the National Occupational Classification.  2, record 9, English, - Mathematicians%2C%20statisticians%20and%20actuaries

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 OBS

Les mathématiciens et les statisticiens font des recherches sur les théories mathématiques ou statistiques, élaborent des techniques mathématiques ou statistiques et les appliquent pour résoudre des problèmes relevant de la science, du génie, du commerce et des sciences sociales. Les actuaires appliquent les principes des mathématiques, de la statistique, des probabilités et de la théorie du risque pour évaluer l'incidence financière éventuelle de circonstances futures. Les mathématiciens, les statisticiens et les actuaires travaillent dans les universités, la fonction publique, les banques et les sociétés de fiducie, les compagnies d'assurance, les firmes d'experts-conseils en prestations de retraite, les associations professionnelles ou les firmes d'experts-conseils en sciences et en génie.  1, record 9, French, - Math%C3%A9maticiens%2Fmath%C3%A9maticiennes%2C%20statisticiens%2Fstatisticiennes%20et%20actuaires

Record number: 9, Textual support number: 2 OBS

2161 : code du système de classification de la Classification nationale des professions.  2, record 9, French, - Math%C3%A9maticiens%2Fmath%C3%A9maticiennes%2C%20statisticiens%2Fstatisticiennes%20et%20actuaires

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 OBS

At each of its international conferences held in the past 16 years, ABIC generated strategic alliances among key bioscience organizations, governments, and those concerned with the developing world... ABIC has planned its future with a vision of creating value in agriculture, food, health, energy, and bio-based industries for the benefit of human kind.  1, record 10, English, - Agricultural%20Biotechnology%20International%20Conference

Record 10,  Textual support,  French

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 CONT

Reduction in contribution on qualification for paid-up benefit of $500. In the case of a participant employed in the Public Service who(1) has attained the age of sixty-five years, and(2) has completed(a) five years of substantially continuous employment, or(b) five years of continuous participation in the plan, the government will pay a lump sum premium representing all future contributions in respect of $500 of the participant's basic benefit and this portion of his benefit then becomes "paid up".  2, record 11, English, - paid%20up%20benefit

Record number: 11, Textual support number: 1 OBS

See section "Supplementary Death Benefit", p. 22 in CSSSU.  3, record 11, English, - paid%20up%20benefit

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 CONT

Réduction de la cotisation lors de l'admissibilité à la prestation acquittée de $500. Dans le cas d'un participant employé dans la Fonction publique qui (1) a atteint l'âge de soixante-cinq ans, et (2) compte (a) cinq ans d'emploi sans interruption sensible, ou (b) cinq ans de participation continue au régime, le gouvernement verse, sous forme d'une somme globale, une prime représentant toutes les cotisations à venir à l'égard de la prestation de base de $500 du participant et cette portion de sa prestation devient sur ce "acquittée".  2, record 11, French, - prestation%20acquitt%C3%A9e

Record number: 11, Textual support number: 1 OBS

Voir le chapitre "Prestation de décès supplémentaire", p. 22 dans CSSSU.  3, record 11, French, - prestation%20acquitt%C3%A9e

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 OBS

The Commission for Environmental Cooperation facilitates collaboration and public participation to foster conservation, protection and enhancement of the North American environment for the benefit of present and future generations, in the context of increasing economic, trade, and social links among Canada, Mexico, and the United States.  1, record 12, English, - Commission%20for%20Environmental%20Cooperation%20of%20North%20America

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 OBS

La CCE encourage la coopération et la participation du public afin de favoriser la conservation, la protection et l'amélioration de l'environnement en Amérique du Nord pour le bien-être des générations actuelles et futures, dans le contexte des liens économiques, commerciaux et sociaux de plus en plus nombreux qui unissent le Canada, le Mexique et les États-Unis.  1, record 12, French, - Commission%20de%20coop%C3%A9ration%20environnementale%20de%20l%27Am%C3%A9rique%20du%20Nord

Record 12,  Textual support,  Spanish

Record number: 12, Textual support number: 1 OBS

Canadá, Estados Unidos y México crearon en 1994 la Comisión para la Cooperación Ambiental (CCA), en términos del Acuerdo de Cooperación Ambiental de América del Norte (ACAAN). El propósito de esta organización internacional es ocuparse de los asuntos ambientales de preocupación común, contribuir a prevenir posibles conflictos ambientales derivados de la relación comercial y promover la aplicación efectiva de la legislación ambiental.  1, record 12, Spanish, - Comisi%C3%B3n%20para%20la%20Cooperaci%C3%B3n%20Ambiental%20de%20Am%C3%A9rica%20del%20Norte

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 OBS

The Canadian Forest Service(CFS) is a sector of the Canadian government department of Natural Resources Canada. Part of the federal government since 1899, the CFS is a science-based policy organization responsible for promoting the sustainable development of Canada's forests and competitiveness of the forest sector to benefit present and future Canadians.  7, record 13, English, - Canadian%20Forest%20Service

Record number: 13, Textual support number: 2 OBS

1984: Canadian Forestry Service transfers to Department of Agriculture / 1985: Canadian Forestry Service transfers back to Environment / 1988: Forestry Canada becomes a department designate / 1989: Forestry Canada fully established as department / 1993: Department of Forestry and Department of Energy, Mines and Resources merge to form Department of Natural Resources.  7, record 13, English, - Canadian%20Forest%20Service

Record number: 13, Textual support number: 3 OBS

[Former] legal title: Department of Forestry. [Former] applied title: Forestry Canada.  3, record 13, English, - Canadian%20Forest%20Service

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 OBS

Le Service canadien des forêts (SCF) est la voix nationale et internationale du secteur forestier du Canada. Le SCF fait partie de Ressources naturelles Canada, un ministère fédéral. L’organisation offre une expertise et des avis scientifiques et politiques sur des enjeux nationaux liés au secteur forestier, tout en travaillant avec l’étroite collaboration des provinces et des territoires.  2, record 13, French, - Service%20canadien%20des%20for%C3%AAts

Record number: 13, Textual support number: 2 OBS

Au fil des années, le SCF qui était un service initialement, est devenu un ministère à part entière à la fin des années 80 pour ensuite redevenir un service.  5, record 13, French, - Service%20canadien%20des%20for%C3%AAts

Record number: 13, Textual support number: 3 OBS

[Ancien] titre légal : ministère des Forêts. [Ancien] titre d'usage : Forêts Canada.  3, record 13, French, - Service%20canadien%20des%20for%C3%AAts

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 DEF

Management that maintains and enhances the long-term health of forest ecosystems for the benefit of all living things, while providing environmental, economic, social and cultural opportunities for present and future generations.  3, record 14, English, - sustainable%20forest%20management

Record 14,  Textual support,  French

Record number: 14, Textual support number: 1 DEF

Régime d'aménagement d'un territoire forestier qui vise à maintenir les capacités de production et de renouvellement de même que la diversité génétique, spécifique et écologique des écosystèmes forestiers.  4, record 14, French, - am%C3%A9nagement%20forestier%20durable

Record 14,  Textual support,  Spanish

Record number: 14, Textual support number: 1 DEF

Organización, administración y uso de los montes de forma e intensidad que permita mantener su biodiversidad, productividad, vitalidad, potencialidad y capacidad de regeneración, para atender, ahora y en un futuro, las funciones ecológicas, económicas y sociales relevantes a escala local, nacional y global, y sin producir daños a otros ecosistemas.  1, record 14, Spanish, - gesti%C3%B3n%20forestal%20sostenible

Record number: 14, Textual support number: 1 CONT

La ordenación sostenible de los bosques se propone responder a las necesidades actuales de bienes y servicios forestales asegurando al mismo tiempo su disponibilidad continua a largo plazo. El concepto combina la producción maderera y no maderera con la conservación del suelo, de las aguas y de la diversidad biológica, preservando o potenciando, al mismo tiempo, los valores socioeconómicos, culturales y espirituales de los bosques.  4, record 14, Spanish, - gesti%C3%B3n%20forestal%20sostenible

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 OBS

Where satisfaction of conditions in a purchase contract depended upon a future uncertain event, the happening of which depends entirely on the will of a third party(for example, approval of a local council to an annexation, or a plan of subdivision, or the acquisition by the purchaser of an adjoining property), such conditions were held by the Supreme Court to be "true conditions precedent", which could not be waived by one of the parties to the contract, even if it could be shown that the condition was inserted for the benefit of that party.(Anger & Honsberger 2nd ed., 1985, p. 1097)  1, record 15, English, - true%20condition%20precedent

Record 15,  Textual support,  French

Record number: 15, Textual support number: 1 OBS

condition suspensive véritable : 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).  2, record 15, French, - condition%20suspensive%20v%C3%A9ritable

Record 15,  Textual support,  Spanish

Record 16,  Textual support,  English

Record number: 16, Textual support number: 1 DEF

Source of wealth with continuing benefit for future periods, expressed, for accounting purposes, in terms of its cost, or other value, such as current or replacement cost and reflected in a balance sheet.  2, record 16, English, - asset

Record number: 16, Textual support number: 1 OBS

Examples are cash, investments, claims against others (receivables), materials, supplies, goods in process of manufacture or held for sale, land, buildings, machinery, tools and other plant assets, prepaid expenses, purchased goodwill, patents, and trademarks.  2, record 16, English, - asset

Record 16,  Textual support,  French

Record number: 16, Textual support number: 1 DEF

De façon générale, bien, créance ou autre valeur appartenant en propre à une personne physique ou morale.  4, record 16, French, - actif

Record 16,  Textual support,  Spanish

Record number: 16, Textual support number: 1 DEF

[...] total de los bienes materiales, créditos y derechos de una persona, de una sociedad, de una corporación, de una asociación, de una sucesión o de una empresa cualquiera.  4, record 16, Spanish, - activo

Record number: 16, Textual support number: 1 CONT

[...] activos están en la forma de terreno, planta, inventarios de equipo, gastos pagados con anticipación, efectivo, cuentas por cobrar, etc.  3, record 16, Spanish, - activo

Record number: 16, Textual support number: 1 OBS

A menudo, se usa la forma plural para este concepto.  5, record 16, Spanish, - activo

Record number: 16, Textual support number: 2 OBS

El término valor patrimonial se utilisa más en la forma plural.  3, record 16, Spanish, - activo

Record number: 16, Textual support number: 3 OBS

Reproducido del Glosario Provisional de Términos Jurídicos con la autorización de la Oficina de las Naciones Unidas en Ginebra.  6, record 16, Spanish, - activo

Record 17,  Textual support,  English

Record number: 17, Textual support number: 1 OBS

The Gwich’in Land and Water Board is a regulatory authority established under the Gwich’in Comprehensive Land Claim Agreement and given effect by the Mackenzie Valley Resource Management Act to provide for an integrated and coordinated system of land management in the Mackenzie Valley of the Northwest Territories. The object of the Board is to provide for conservation, development and utilization of the land and water resources in the Gwich’in settlement area in a manner that will provide the optimum benefit for present and future residents of the settlement area and the Mackenzie Valley and for all Canadians.  3, record 17, English, - Gwich%27in%20Land%20and%20Water%20Board

Record 17,  Textual support,  French

Record number: 17, Textual support number: 1 OBS

L'Office est l'organisme de réglementation créé en vertu de l'Entente et mandaté par la Loi sur la gestion des ressources de la vallée du Mackenzie pour réglementer l'exploitation des terres et des eaux dans toute la région visée, y compris le territoire gwich'in. L'Office est chargé de veiller à la conservation, à l'exploitation et à l'utilisation des ressources du sol et des eaux de la région visée par l'Entente de façon à en optimiser les avantages pour ses résidants actuels et futurs, pour ceux de la vallée du Mackenzie et pour tous les Canadiens.  2, record 17, French, - Gwich%27in%20Land%20and%20Water%20Board

Record number: 17, Textual support number: 2 OBS

Aucune traduction officielle française, selon l'organisme. Ces traductions ont déjà été utilisées : Office gwich'in des terres et des eaux, Office des terres et des eaux des Gwich'in, ainsi que l'abréviation suivante : OGTE. À titre d'information seulement.  3, record 17, French, - Gwich%27in%20Land%20and%20Water%20Board

Record 17,  Textual support,  Spanish

Record 18,  Textual support,  English

Record number: 18, Textual support number: 1 DEF

A kind of park in one of the six classes of Provincial Parks in the Park Classification and Zoning System of Parks Division, Department of Culture, Recreation, and Youth, Government of Newfoundland and Labrador, as of 1988.  2, record 18, English, - wilderness%20and%20ecological%20reserve

Record number: 18, Textual support number: 1 OBS

Wilderness and Ecological Reserves. OBJECTIVE : To preserve and protect in an undisturbed state, representative and unique natural features, sites, objects and landscapes of provincial significance for scientific and educational purposes for the benefit of present and future generations.  1, record 18, English, - wilderness%20and%20ecological%20reserve

Record number: 18, Textual support number: 2 OBS

When stating the park class, capitalize and note the "s" to be added to "Reserves".  2, record 18, English, - wilderness%20and%20ecological%20reserve

Record 18,  Textual support,  French

Record number: 18, Textual support number: 1 DEF

Un genre de parc de l'une des six catégories du système de classification des parcs provinciaux du Gouvernement de Terre-Neuve et du Labrador [devenu officiellement le «Gouvernement de Terre-Neuve-et-Labrador» le 6 décembre 2001].  1, record 18, French, - r%C3%A9serve%20d%27une%20r%C3%A9gion%20sauvage%20et%20%C3%A9cologique

Record number: 18, Textual support number: 1 OBS

Il faut écrire «Réserves de régions sauvages et écologiques», avec une majuscule et au pluriel, si l'on nomme la catégorie. Au pluriel, on désigne plusieurs réserves de ce genre par «réserves de régions sauvages et écologiques». Au singulier, «une région» désigne le cas d'une zone protégée en raison d'un seul élément à préserver et n'exclut en rien la possibilité qu'il y ait plusieurs caractéristiques naturelles spéciales à conserver dans une même zone.  1, record 18, French, - r%C3%A9serve%20d%27une%20r%C3%A9gion%20sauvage%20et%20%C3%A9cologique

Record 18,  Textual support,  Spanish

Record 19,  Textual support,  English

Record number: 19, Textual support number: 1 DEF

An employee benefit plan in which the company's past contributions are insufficient to cover current and future liabilities.  3, record 19, English, - partially%20funded%20benefit%20plan

Record 19,  Textual support,  French

Record number: 19, Textual support number: 1 DEF

Régime par capitalisation dont la caisse n'est pas dotée d'un actif suffisant pour couvrir entièrement les engagements du régime.  1, record 19, French, - r%C3%A9gime%20partiellement%20capitalis%C3%A9

Record 19,  Textual support,  Spanish

Record 20,  Textual support,  English

Record number: 20, Textual support number: 1 OBS

Canada's Minister of the Department of Fisheries and Oceans(DFO) established the Fisheries Joint Management Committee(FJMC) in 1986, as required by the Inuvialuit Final Agreement(IFA). FJMC Mission Statement : To ensure that the renewable marine, anadromous and freshwater resources of the Inuvialuit Settlement Region are managed and conserved for the wise use and benefit of present and future generations.  2, record 20, English, - Fisheries%20Joint%20Management%20Committee

Record 20,  Textual support,  French

Record number: 20, Textual support number: 1 OBS

Le Comité mixte de gestion de la pêche (CMGP), organisme de cogestion regroupant les Inuvialuits et le gouvernement du Canada, a encouragé la collaboration entre les chasseurs, les collectivités et les chercheurs. L’idée était de maintenir un écosystème sain afin de permettre une récolte durable. Dans l’esprit de cet objectif, le CMGP travaille en vue d’unir les forces et de forger des liens entre la science, le savoir traditionnel et la surveillance communautaire. En recueillant différents types de connaissances, il vise à assurer la santé future de la population de bélugas reflétant un écosystème sain.  1, record 20, French, - Comit%C3%A9%20mixte%20de%20gestion%20de%20la%20p%C3%AAche

Record 20,  Textual support,  Spanish

Record 21,  Textual support,  English

Record number: 21, Textual support number: 1 DEF

[An] item representing a resource of the entity or something expected to have future economic benefit … not shown on the balance sheet.  2, record 21, English, - off%2Dbalance%20sheet%20asset

Record number: 21, Textual support number: 1 OBS

[Off-balance sheet assets] include a tax loss carryforward benefit, a purchase contract for an item at a price significantly less than the going rate, anticipated rebates, and a contingent asset (as when the entity may receive a payment if a certain event occurs).  2, record 21, English, - off%2Dbalance%20sheet%20asset

Record 21,  Textual support,  French

Record number: 21, Textual support number: 1 DEF

Droit qui n’est pas présenté comme actif dans le bilan, même s’il est susceptible de procurer à l’entité des avantages économiques futurs, par exemple une garantie ou caution reçue, un contrat d’approvisionnement aux conditions fort avantageuses et une économie d’impôts découlant du report en avant de pertes fiscales dont la réalisation est plus improbable que probable.  1, record 21, French, - droit%20hors%20bilan

Record number: 21, Textual support number: 1 CONT

Un droit hors bilan constitue généralement un actif éventuel ou potentiel pour l'entité, c'est-à-dire un droit de créance que l'entité pourrait détenir sur le tiers en cas d'exécution de l'engagement ou de réalisation du droit.  1, record 21, French, - droit%20hors%20bilan

Record 21,  Textual support,  Spanish

Record 22,  Textual support,  English

Record number: 22, Textual support number: 1 OBS

The National Historic Sites Policy objectives are : To foster knowledge and appreciation of Canada's past through a national program of historical commemoration; To ensure the commemorative integrity of national historic sites administered by Parks Canada by protecting and presenting them or the benefit, education and enjoyment of this and future generations, in a manner that respects the significant and irreplaceable legacy represented by these places and their associated resources; To encourage and support the protection and presentation by others of places of national historic significance that are not administered by Parks Canada.  1, record 22, English, - National%20Historic%20Sites%20Policy

Record 22,  Textual support,  French

Record number: 22, Textual support number: 1 OBS

Les objectifs de la Politique sur les lieux historiques nationaux sont de : favoriser la connaissance et l'appréciation de l'histoire du Canada grâce à un programme national de commémoration historique; d'assurer l'intégrité commémorative des lieux historiques nationaux administrés par Parcs Canada et à cette fin, les protéger et les mettre en valeur pour le bénéfice, l'éducation et la jouissance des générations actuelles et futures, avec tous les égards que mérite l'héritage précieux et irremplaçable que représentent ces lieux et leurs ressources; d'encourager et appuyer les initiatives visant la protection et la mise en valeur d'endroits d'importance historique nationale qui ne sont pas administrés par Parcs Canada.  1, record 22, French, - Politique%20sur%20les%20lieux%20historiques%20nationaux

Record 22,  Textual support,  Spanish

Record 23,  Textual support,  English

Record number: 23, Textual support number: 1 OBS

Nineteen ninety-nine marked one very important change to the way the Department of Canadian Heritage is organized. We said goodbye to Parks Canada as a part of the Department, and welcomed Parks Canada to the Canadian Heritage portfolio as an agency. This new structure allows Parks Canada more flexibility to work with Canadians and do a better job meeting its number one priority-ensuring the ecological and commemorative integrity of nationally significant examples of Canada's natural and cultural heritage, for the benefit of present and future generations of Canadians.  1, record 23, English, - Changing%20for%20a%20Changing%20World

Record 23,  Textual support,  French

Record number: 23, Textual support number: 1 OBS

L'année 1999 a été l'occasion d'une profonde réorganisation du ministère du Patrimoine canadien. Ainsi, Parcs Canada, qui faisait partie du Ministère, est devenu un organisme du portefeuille. Cette nouvelle structure donne plus de souplesse à Parcs Canada pour collaborer avec les Canadiens et les Canadiennes et pour mieux remplir son mandat primordial, qui est de veiller à l'intégrité écologique et commémorative d'exemples significatifs du patrimoine naturel et culturel du Canada à l'échelle nationale, pour le plus grand profit des générations actuelles et à venir.  1, record 23, French, - S%27adapter%20%C3%A0%20un%20monde%20en%20transformation

Record 23,  Textual support,  Spanish

Record 24,  Textual support,  English

Record number: 24, Textual support number: 1 DEF

The external benefit that accrues to individuals through the assurance that future generations will also have access to forests.  2, record 24, English, - bequest%20value

Record 24,  Textual support,  French

Record number: 24, Textual support number: 1 DEF

Avantage extrinsèque que représente pour quiconque l'assurance que les générations futures auront elles aussi accès aux forêts.  3, record 24, French, - valeur%20de%20transmission

Record 24,  Textual support,  Spanish

Record 25,  Textual support,  English

Record number: 25, Textual support number: 1 DEF

The method of applying tax allocation where the tax effect applicable to timing differences is considered to represent the deferral to future periods of a benefit obtained or expenditure currently incurred.  3, record 25, English, - deferral%20method%20of%20tax%20allocation

Record number: 25, Textual support number: 1 OBS

[Under the deferral method,] adjustments are not made to accumulated amounts to reflect changes in tax rates.  3, record 25, English, - deferral%20method%20of%20tax%20allocation

Record 25,  Textual support,  French

Record number: 25, Textual support number: 1 DEF

Mode d'application de la méthode du report d'impôts selon lequel les effets des écarts temporaires entre le résultat comptable et le résultat fiscal sont déterminés et constatés au moyen des taux d'imposition et des lois en vigueur au moment où naissent les écarts temporaires, et les passifs ou actifs d'impôts futurs (ou différés) qui en découlent ne font pas l'objet d'ajustements au cours des exercices suivants, même en cas de modification des taux d'imposition ou des lois fiscales.  1, record 25, French, - m%C3%A9thode%20du%20report%20d%27imp%C3%B4ts%20fixe

Record 25,  Textual support,  Spanish

Record 26,  Textual support,  English

Record number: 26, Textual support number: 1 DEF

Assets of an acquired company that can be assigned a fair value and can be reasonably expected to provide a benefit for the purchasing company in the future.  3, record 26, English, - identifiable%20assets

Record number: 26, Textual support number: 1 OBS

Identifiable assets can be both tangible and intangible assets.  3, record 26, English, - identifiable%20assets

Record number: 26, Textual support number: 2 OBS

Terms generally used in the plural.  4, record 26, English, - identifiable%20assets

Record 26,  Textual support,  French

Record number: 26, Textual support number: 1 DEF

Lors d'un regroupement d'entreprises, actifs de l'entreprise acquise qui sont susceptibles de faire l'objet d'une évaluation et d'une présentation séparées dans le bilan de l'acquéreur ou dans le bilan consolidé.  1, record 26, French, - actifs%20identifiables

Record number: 26, Textual support number: 1 OBS

Termes habituellement utilisés au pluriel.  2, record 26, French, - actifs%20identifiables

Record 26,  Textual support,  Spanish

Record 27,  Textual support,  English

Record number: 27, Textual support number: 1 OBS

A Holistic Scientific Vision of the Future World. Mission statement :-1. Design, Build and Operate The Open Research Establishment by 2050 for the future benefit of all Humankind-The ORE-STEM Complex;-2. Design, Build and Operate over 1, 000 ORE-Incubator Centres Throughout the World by 2050 for the Benefit of all Peaceful Nations;-3. Government Advisers to Non-Aggressive Nations;-4. Advisers to Environmentally Conscientious Corporate Entities.  1, record 27, English, - World%20Innovation%20Foundation

Record 27,  Textual support,  French

Record number: 27, Textual support number: 1 OBS

L'organisme n'a pas d'appellation officielle en français. Renseignement obtenu de l'organisme.  1, record 27, French, - World%20Innovation%20Foundation

Record 27,  Textual support,  Spanish

Record 28,  Textual support,  English

Record number: 28, Textual support number: 1 OBS

The Ontario Heritage Trust-the province's lead heritage agency-is dedicated to identifying, preserving, protecting and promoting Ontario's rich and varied heritage for the benefit of present and future generations.  1, record 28, English, - Ontario%20Heritage%20Trust

Record 28,  Textual support,  French

Record number: 28, Textual support number: 1 OBS

La Fiducie du patrimoine ontarien - le principal organisme provincial responsable du patrimoine - à pour mission d'identifier, de préserver, de protéger et de promouvoir le patrimoine riche et divers de l'Ontario, au profit des générations actuelles et suivantes.  1, record 28, French, - Fiducie%20du%20patrimoine%20ontarien

Record 28,  Textual support,  Spanish

Record 29,  Textual support,  English

Record number: 29, Textual support number: 1 OBS

The Canadian Association of Income Trusts Investors’ mission is to preserve the ongoing viability and sustainability of the Canadian income trust market for the benefit of Canadians saving for retirement and those Canadians seeking retirement income, and ensuring that this important investment choice is preserved not just for today but for the benefit of all Canadians in the future.  1, record 29, English, - Canadian%20Association%20of%20Income%20Trusts%20Investors

Record 29,  Textual support,  French

Record number: 29, Textual support number: 1 OBS

Appellation confirmée par l'organisme.  2, record 29, French, - Association%20canadienne%20d%27investissement%20dans%20des%20fiducies%20de%20revenu

Record 29,  Textual support,  Spanish

Record 30,  Textual support,  English

Record number: 30, Textual support number: 1 DEF

An expenditure, other than a capital expenditure, the benefit of which will extend over a period of years from the time of incurrence and meanwhile is carried forward to be charged to expense in future periods.  5, record 30, English, - deferred%20charge

Record number: 30, Textual support number: 1 OBS

See related term: prepaid expenses.  6, record 30, English, - deferred%20charge

Record 30,  Textual support,  French

Record number: 30, Textual support number: 1 DEF

Dépense autre qu'une dépense en capital qui, plutôt qu'être passée en charges dans l'exercice au cours duquel elle est effectuée, est portée à l'actif en raison des avantages qu'elle est censée procurer à l'entité durant un certain nombre d'exercices futurs et figure dans le bilan jusqu'à répartition complète entre les exercices considérés.  2, record 30, French, - charge%20report%C3%A9e

Record number: 30, Textual support number: 1 OBS

Dans un sens large, le terme «frais reportés» peut englober les frais d'établissement et certaines immobilisations incorporelles comme les frais de développement capitalisés. Tous ces éléments, qui ne constituent pas à proprement parler des valeurs actives mais des charges à imputer aux exercices futurs, figurent dans le bilan pour des raisons techniques et comptables, et ils sont parfois désignés par le terme «non-valeurs».  2, record 30, French, - charge%20report%C3%A9e

Record 30,  Textual support,  Spanish

Record 31,  Textual support,  English

Record number: 31, Textual support number: 1 CONT

An Advance Market Commitment(AMC) is an innovative and efficient way to save millions of lives by getting vaccines developed and distributed to those who would most benefit from them. An AMC for vaccines is a financial commitment by donor countries like Canada to provide funding for the future purchase of vaccines created to meet the specific needs of developing countries.  3, record 31, English, - advance%20market%20commitment

Record 31,  Textual support,  French

Record number: 31, Textual support number: 1 CONT

La garantie de marché est un moyen innovateur et efficace de sauver des millions de vies en assurant le développement de vaccins et leur distribution à ceux qui peuvent en profiter le plus. La garantie pour des vaccins est un engagement financier de pays donateurs comme le Canada, qui annoncent qu'ils financeront l'achat futur de vaccins créés pour satisfaire aux besoins particuliers des pays en développement.  3, record 31, French, - garantie%20de%20march%C3%A9

Record number: 31, Textual support number: 1 OBS

garantie de marché : terme utilisé au ministère des Finances Canada et à l'Agence canadienne de développement international.  4, record 31, French, - garantie%20de%20march%C3%A9

Record 31,  Textual support,  Spanish

Record 32,  Textual support,  English

Record number: 32, Textual support number: 1 CONT

... an entity should recognize a valuation allowance for any excess of the adjusted benefit asset over the expected future benefit.  2, record 32, English, - adjusted%20benefit%20asset

Record 32,  Textual support,  French

Record number: 32, Textual support number: 1 DEF

Montant égal à la valeur de l'actif au titre des prestations constituées (ou avantages accumulés), diminuée, le cas échéant, de l'excédent du total des soldes non amortis du coût des services passés et des pertes actuarielles sur le total des gains actuariels non amortis.  1, record 32, French, - valeur%20ajust%C3%A9e%20de%20l%27actif%20au%20titre%20des%20prestations%20constitu%C3%A9es

Record number: 32, Textual support number: 1 OBS

Le Conseil des normes comptables internationales - CNCI (International Accounting Standards Board - IASB) fait usage de «valeur ajustée de l'actif au titre des avantages accumulées» pour décrire la notion.  2, record 32, French, - valeur%20ajust%C3%A9e%20de%20l%27actif%20au%20titre%20des%20prestations%20constitu%C3%A9es

Record 32,  Textual support,  Spanish

Record 33,  Textual support,  English

Record number: 33, Textual support number: 1 CONT

A bracket is the diagrammatic representation of the series of games played during a tournament, named as such because it appears to be a large number of interconnected (punctuational) brackets. There are several kinds of brackets, adapted to different types of tournaments. The most common are: Single elimination brackets (tennis, basketball); Double elimination brackets (9-ball).  4, record 33, English, - double%20elimination%20bracket

Record number: 33, Textual support number: 2 CONT

Take Thomas to win the tournament, but only after losing once in the double-elimination bracket.  2, record 33, English, - double%20elimination%20bracket

Record number: 33, Textual support number: 3 CONT

Splendid City Team Sports Scheduler and Sports Scheduling Software System is useful for people who organize team sport events. Use it to manage/publish sports schedules of any size and complexity. Automatically create high quality double or single elimination tournament brackets, round-robin, swiss round, cross divisional or practice schedules for any sport that requires pairings.  3, record 33, English, - double%20elimination%20bracket

Record number: 33, Textual support number: 1 OBS

Often a "bracket" is physically drawn on a sheet of paper or whiteboard for the benefit of spectators and players, especially in single-and double-elimination tournaments, showing who is playing whom, and making it easy to see who will be matched up in future rounds depending on who wins each game.  5, record 33, English, - double%20elimination%20bracket

Record 33,  Textual support,  French

Record number: 33, Textual support number: 1 CONT

Le championnat se déroule sous la forme d'un tableau à double élimination (une équipe doit perdre deux rencontres pour être éliminée).  1, record 33, French, - tableau%20%C3%A0%20double%20%C3%A9limination

Record 33,  Textual support,  Spanish

Record 34,  Textual support,  English

Record number: 34, Textual support number: 1 CONT

A bracket is the diagrammatic representation of the series of games played during a tournament, named as such because it appears to be a large number of interconnected (punctuational) brackets. There are several kinds of brackets, adapted to different types of tournaments. The most common are: Single elimination brackets (tennis, basketball); Double elimination brackets (9-ball).  4, record 34, English, - single%20elimination%20bracket

Record number: 34, Textual support number: 2 CONT

By looking at a single-elimination bracket, it quickly becomes clear that tournaments are easy to run only if they have a number of players which is a power of 2: i.e. 8, 16, 32, 64, 128, 256, etc. Having this exact number of players ensures that in each round, all players have somebody to compete against.  2, record 34, English, - single%20elimination%20bracket

Record number: 34, Textual support number: 3 CONT

Splendid City Team Sports Scheduler and Sports Scheduling Software System is useful for people who organize team sport events. Use it to manage/publish sports schedules of any size and complexity. Automatically create high quality double or single elimination tournament brackets, round-robin, swiss round, cross divisional or practice schedules for any sport that requires pairings.  3, record 34, English, - single%20elimination%20bracket

Record number: 34, Textual support number: 1 OBS

Often a "bracket" is physically drawn on a sheet of paper or whiteboard for the benefit of spectators and players, especially in single-and double-elimination tournaments, showing who is playing whom, and making it easy to see who will be matched up in future rounds depending on who wins each game.  2, record 34, English, - single%20elimination%20bracket

Record 34,  Textual support,  French

Record number: 34, Textual support number: 1 CONT

Chaque compétition (féminine et masculine) comprend 2 tournois : un tournoi de qualification sous forme de tableau à simple élimination à 32 équipes; un tournoi principal à double élimination à 32 équipes : 24 qualifiées d'office (classement mondial et wild card) et 8 issues du tournoi de qualification.  1, record 34, French, - tableau%20%C3%A0%20simple%20%C3%A9limination

Record number: 34, Textual support number: 1 OBS

Pour les épreuves de simple, les 16 têtes de série passent directement au tableau, alors que 48 autres joueurs doivent franchir les éliminatoires pour figurer parmi les 16 joueurs qualifiés. Le tableau est un tournoi à élimination directe.  3, record 34, French, - tableau%20%C3%A0%20simple%20%C3%A9limination

Record 34,  Textual support,  Spanish

Record 35,  Textual support,  English

Record number: 35, Textual support number: 1 CONT

Climate change is a threat to mankind. But no one is certain about its future effects or their severity.... Nevertheless, while the when, where, and how remain uncertain, the big picture painted by... climate models cries out for attention.... The poleward edges of the mid-latitude agricultural zones-northern Canada, Scandinavia, Russia, and Japan in the northern hemisphere, and southern Chile and Argentina in the southern hemisphere-might benefit from higher temperatures.  1, record 35, English, - mid%2Dlatitude%20agricultural%20zone

Record 35,  Textual support,  French

Record number: 35, Textual support number: 1 CONT

Les changements climatiques constituent une menace pour l'humanité mais personne n'en connait avec certitude les effets futurs ni la gravité. [...] Néanmoins, si la réponse aux questions quand, où et comment demeure incertaine, le tableau ébauché grâce à l'utilisation des modèles climatiques appelle toute notre attention. [...] Les bordures vers les pôles des régions agricoles de latitude moyenne, c'est-à-dire le nord du Canada, la Scandinavie, la Russie et le Japon dans l'hémisphère nord, et le sud du Chili et l'Argentine dans l'hémisphère sud, pourraient bénéficier de températures plus élevées.  1, record 35, French, - r%C3%A9gion%20agricole%20de%20latitude%20moyenne

Record 35,  Textual support,  Spanish

Record 36,  Textual support,  English

Record number: 36, Textual support number: 1 OBS

The BCWF is a province-wide voluntary conservation organization of hunters, anglers and recreational shooters, representing all British Columbians whose aims are to protect, enhance and promote the wise use of the environment for the benefit of present and future generations. The B. C. Wildlife Federation was incorporated under the B. C. Societies Act in 1951 and it became a registered charity in 1969. The Federation is British Columbia's largest and oldest conservation organization.  1, record 36, English, - British%20Columbia%20Wildlife%20Federation

Record number: 36, Textual support number: 2 OBS

Title and abbreviation confirmed by the association.  2, record 36, English, - British%20Columbia%20Wildlife%20Federation

Record 36,  Textual support,  French

Record number: 36, Textual support number: 1 OBS

Appellation et abréviation confirmées par l'organisme.  2, record 36, French, - British%20Columbia%20Wildlife%20Federation

Record 36,  Textual support,  Spanish

Record 37,  Textual support,  English

Record number: 37, Textual support number: 1 OBS

The Nature Trust of New Brunswick(Inc. 1987) is a charitable land trust dedicated to preserving nature for the benefit of present and future generations of New Brunswick citizens. The aims of the Nature Trust are to identify, classify, protect and preserve natural areas and landscapes in New Brunswick which have outstanding biological, geological or aesthetic value and to foster in the people of New Brunswick an awareness and appreciation of their natural heritage.  1, record 37, English, - The%20Nature%20Trust%20of%20New%20Brunswick%20Inc%2E

Record 37,  Textual support,  French

Record number: 37, Textual support number: 1 OBS

La Fondation pour la protection des sites naturels du Nouveau-Brunswick inc. est une société caritative de fiducie sans but lucratif établie depuis 1987. Elle s'efforce d'établir et de maintenir des réserves naturelles pour le bénéfice des générations néo-brunswickoises présentes et futures. Elle cherche également à sensibiliser les gens à l'importance de la conservation du patrimoine naturel.  1, record 37, French, - La%20Fondation%20pour%20la%20protection%20des%20sites%20naturels%20du%20Nouveau%2DBrunswick%20inc%2E

Record 37,  Textual support,  Spanish

Record 38,  Textual support,  English

Record number: 38, Textual support number: 1 OBS

Programme [whose] objective is the constant control and revision of the global environmental situation, promoting sustainable development to help with the preservation of the environment for the benefit of present and future generations. It carries out a coordination role between U. N. organizations and administers a fund set up by voluntary donations from governments.  2, record 38, English, - United%20Nations%20Environment%20Programme

Record number: 38, Textual support number: 2 OBS

Established 15 Dec 1972, by General Assembly Resolution 2997 (XXVII), in response to the report of the Secretary-General on the UN Conference on the Human Environment (5-16 June 1972, Stockholm). [See entry no. E4161g].  3, record 38, English, - United%20Nations%20Environment%20Programme

Record 38,  Textual support,  French

Record number: 38, Textual support number: 1 OBS

Programme constitué en 1972. Il contrôle et révise la situation de l'environnement dans le monde. Il a un rôle de coordination entre les organisations des Nations Unies et administre un fonds constitué par les contributions volontaires des gouvernements. Il favorise le développement durable des pays du point de vue de l'environnement.  3, record 38, French, - Programme%20des%20Nations%20Unies%20pour%20l%27environnement

Record 38,  Textual support,  Spanish

Record number: 38, Textual support number: 1 OBS

Programa establecido en 1972. Tiene como objetivo el control y revisión constante de la situación ambiental mundial promoviendo un desarrollo sostenible y ayudando a la preservación del medio ambiente en beneficio de las presentes y futuras generaciones. Ejerce un papel coordinador entre las organizaciones de las Naciones Unidas y administra un fondo constituido por contribuciones voluntarias de los gobiernos.  3, record 38, Spanish, - Programa%20de%20las%20Naciones%20Unidas%20para%20el%20Medio%20Ambiente

Record 39,  Textual support,  English

Record number: 39, Textual support number: 1 CONT

Comparisons of the predicted benefit of optimal use of ENSO [El Niño-Southern Oscillation] phase information with that of perfect rainfall tercile predictions, perfect forecasts of monthly mean climate variables, and perfect knowledge of future daily weather demonstrates the case for improved accuracy in forecasts.  5, record 39, English, - perfect%20weather%20forecast

Record number: 39, Textual support number: 2 CONT

"Perfect" forecasts are sometimes used as an upper limit to forecast value.  6, record 39, English, - perfect%20weather%20forecast

Record number: 39, Textual support number: 1 OBS

perfect prognosis method: Forecasting method based on statistical relationships, derived over a long period of time, between observed values of a predictand and of selected variables which can be forecast by a numerical model. The relationship is then applied to predicted values of the selected variables to obtain forecast values of the predictands.  7, record 39, English, - perfect%20weather%20forecast

Record 39,  Textual support,  French

Record number: 39, Textual support number: 1 CONT

Afin de comparer les performances de différents systèmes de prévision du temps, on propose une approche générale : évaluer les prévisions entre une référence basse - la climatologie - et une référence haute - la prévision parfaite.  3, record 39, French, - pr%C3%A9vision%20parfaite

Record number: 39, Textual support number: 1 OBS

méthode de la prévision parfaite : Méthode de prévision basée sur des relations statistiques, obtenues sur une longue période, entre les valeurs observées d'un prédictant et de variables choisies prévisibles par un modèle numérique. La relation est alors appliquée aux valeurs prévues des variables choisies pour obtenir la prévision des valeurs du prédictant.  4, record 39, French, - pr%C3%A9vision%20parfaite

Record 39,  Textual support,  Spanish

Record number: 39, Textual support number: 1 OBS

método de la predicción perfecta : Método de predicción que hace uso de relaciones de naturaleza estadística, obtenidas a partir de series cronológicas largas, entre los valores observados de un predictando y ciertas variables seleccionadas, cuya predicción es posible con un modelo numérico. La relación obtenida se aplica más tarde a las predicciones de los valores de las variables elegidas con objeto de obtener predicciones de los valores del predictando.  2, record 39, Spanish, - predicci%C3%B3n%20perfecta

Record 40,  Textual support,  English

Record number: 40, Textual support number: 1 DEF

... subject to the regulations, any interest or right to participate in or benefit from, either currently or in the future, other than by way of formal equity, the assets, revenues or business activities of another person...  1, record 40, English, - informal%20equity

Record 40,  Textual support,  French

Record number: 40, Textual support number: 1 DEF

Sous réserve des règlements, toute participation ou droit qui permet ou permettra de bénéficier, autrement que par une participation ordinaire, de l'actif, des revenus ou de l'exploitation commerciale d'autre personne ou d'y participer.  1, record 40, French, - participation%20non%20ordinaire

Record 40,  Textual support,  Spanish

Record 41,  Textual support,  English

Record number: 41, Textual support number: 1 CONT

Larger companies, particularly publicly held corporations, are required to use the accrual basis of accounting. From the accrual accounting perspective, the purpose of the expenditure determines whether or not the expenditure is an expense at the time of payment. For example, if a business expends cash for office supplies, no expense occurs until the office supplies are used in business operations. The spending of cash is not the "critical event". Thus, when a business buys postage stamps, it has purchased an "asset", that is, an item that has a future potential to benefit the company. If the stamps are used to mail an invoice to a customer or supplier, then the "expense" occurs because the stamp(asset) has no further benefit for the company.  3, record 41, English, - accrual%20accounting%20perspective

Record 41,  Textual support,  French

Record 41,  Textual support,  Spanish

Record 42,  Textual support,  English

Record number: 42, Textual support number: 1 OBS

Workplace Safety and Insurance Board (Ontario).  1, record 42, English, - future%20economic%20loss

Record number: 42, Textual support number: 2 OBS

The FEL benefit applies to future loss of earnings as a result of workplace injury. Payment of a FEL benefit is adjusted annually for inflation and is based on 90 per cent of the difference between pre-injury net average earnings and expected post-injury earnings.  1, record 42, English, - future%20economic%20loss

Record 42,  Textual support,  French

Record number: 42, Textual support number: 1 OBS

L'indemnité pour PÉF est versée au travailleur afin de l'indemniser de la perte de gains future qui résulte de sa lésion professionnelle. Cette indemnité est rajustée annuellement en fonction de l'inflation et est basée sur 90 % de la différence entre les gains moyens nets que le travailleur touchait avant la lésion et ses gains moyens nets prévus après la lésion.  1, record 42, French, - perte%20%C3%A9conomique%20future

Record 42,  Textual support,  Spanish

Record 43,  Textual support,  English

Record number: 43, Textual support number: 1 OBS

Workplace Safety and Insurance Board (Ontario)  1, record 43, English, - future%20economic%20loss%20benefit

Record number: 43, Textual support number: 2 OBS

The FEL benefit applies to future loss of earnings as a result of workplace injury. Payment of a FEL benefit is adjusted annually for inflation and is based on 90 per cent of the difference between pre-injury net average earnings and expected post-injury net average earnings.  1, record 43, English, - future%20economic%20loss%20benefit

Record 43,  Textual support,  French

Record number: 43, Textual support number: 1 OBS

L'indemnité pour PÉF est versée au travailleur afin de l'indemniser de la perte de gains future qui résulte de sa lésion professionnelle. Cette indemnité est rajustée annuellement en fonction de l'inflation et est basée sur 90 % de la différence entre les gains moyens nets que le travailleur touchait avant la lésion et ses gains moyens nets prévus après la lésion.  1, record 43, French, - indemnit%C3%A9%20pour%20perte%20%C3%A9conomique%20future

Record 43,  Textual support,  Spanish

Record 44,  Textual support,  English

Record number: 44, Textual support number: 1 CONT

Psychologist Mihaly Czikszentmihalyi(1990) has studied optimal or "autotelic" experiences-what he refers to as "flow experiences. "The word "autotelic' derives from two Greek words, ’auto’ meaning self, and ’telos’ meaning goal. It refers to a self-contained activity, one that is done not with the expectation of some future benefit, but simply because the doing itself is the reward, i. e., compelling mental focus. Czikszentmihalyi explains, "The autotelic experience, or flow, lifts the course of life to a different level. Alienation gives way to involvement, enjoyment replaces boredom, helplessness turns into a feeling of control, and psychic energy works to reinforce the sense of self, instead of being lost in the service of external goals".  1, record 44, English, - autotelic

Record 44,  Textual support,  French

Record 44,  Textual support,  Spanish

Record 45,  Textual support,  English

Record number: 45, Textual support number: 1 CONT

To provide such essential services and facilities, a municipality must spend large sums of money. Since many of the assets used to provide these services are expected to last for twenty or more years, these assets will benefit future residents as well as present residents of the community. An attempt is therefore made to spread their cost over a period of years through the issuance of installment debentures.  1, record 45, English, - installment%20debenture

Record 45,  Textual support,  French

Record number: 45, Textual support number: 1 CONT

Afin de fournir ces installations et ces services essentiels, une municipalité doit dépenser de fortes sommes d'argent. Étant donné que la plupart de ces services peuvent durer vingt ans ou plus, ceux-ci profiteront aussi bien aux futurs résidents qu'aux résidents actuels. On essaie par conséquent de répartir leur coût sur un certain nombre d'années au moyen de l'émission de débentures à remboursements fixes échelonnés.  2, record 45, French, - d%C3%A9benture%20%C3%A0%20versements%20%C3%A9chelonn%C3%A9s

Record 45,  Textual support,  Spanish

Record 46,  Textual support,  English

Record number: 46, Textual support number: 1 OBS

The mission of the program is to ensure comprehensive and coordinated management, conservation and enhancement of California's ocean resources for their intrinsic value and for the benefit of current and future generations.  1, record 46, English, - California%20Ocean%20Resources%20Management%20Program

Record 46,  Textual support,  French

Record 46,  Textual support,  Spanish

Record 47,  Textual support,  English

Record number: 47, Textual support number: 1 CONT

At best, institutional advertising produces results some time in the future(which may not arrive in time to be of benefit to you, given today's hypercompetitive market).(Internet site : Piranha Marketing, Inc 1995).  1, record 47, English, - hypercompetitive%20market

Record 47,  Textual support,  French

Record number: 47, Textual support number: 1 CONT

Le marché hypercompétitif de l'informatique [...] s'est taillé une part du gâteau pour devenir le no 7 de l'ordinateur.  1, record 47, French, - march%C3%A9%20hypercomp%C3%A9titif

Record 47,  Textual support,  Spanish

Record 48,  Textual support,  English

Record number: 48, Textual support number: 1 DEF

The present value of all future benefit payments deemed earned by employees as at the date of the actuarial valuation.  1, record 48, English, - accrued%20actuarial%20obligation

Record 48,  Textual support,  French

Record 48,  Textual support,  Spanish

Record 49,  Textual support,  English

Record number: 49, Textual support number: 1 OBS

An individual' s concern for actions and achievements that will benefit future generations.  1, record 49, English, - generativity

Record 49,  Textual support,  French

Record number: 49, Textual support number: 1 OBS

pérennité: état, caractère de ce qui dure toujours, ou très longtemps.  2, record 49, French, - souci%20de%20p%C3%A9rennit%C3%A9

Record 49,  Textual support,  Spanish

Record 50,  Textual support,  English

Record number: 50, Textual support number: 1 OBS

Supplementary labour income which is defined as payments made by employers to funds for the future benefit of their employees, is composed of employer's contributions to employee welfare and pension funds.  1, record 50, English, - funds%20for%20the%20future%20benefit%20of%20employees

Record 50,  Textual support,  French

Record number: 50, Textual support number: 1 OBS

Comprend les cotisations des employeurs aux caisses de retraite et aux divers régimes d'assurance.  1, record 50, French, - fonds%20de%20pr%C3%A9voyance%20des%20employ%C3%A9s

Record 50,  Textual support,  Spanish