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Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

The general prescribed rate used to determine the taxable benefit relating to the personal portion of automobile operating expenses paid by employers will remain at 14 cents per kilometre.  2, record 1, English, - prescribed%20rate

Record number: 1, Textual support number: 1 OBS

Source: Income Tax Act, section 80.4(7)(b).  3, record 1, English, - prescribed%20rate

Record number: 1, Textual support number: 1 PHR

General prescribed rate.  2, record 1, English, - prescribed%20rate

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 CONT

Le taux prescrit général servant à déterminer la valeur de l'avantage imposable qu'un employé reçoit à titre de la partie personnelle des frais de fonctionnement d'une automobile payés par l'employeur sur un véhicule fourni par ce dernier demeurera à 14 cents le kilomètre.  3, record 1, French, - taux%20prescrit

Record number: 1, Textual support number: 1 OBS

Source : Loi de l'impôt sur le revenu, article 80.4(7)(b).  4, record 1, French, - taux%20prescrit

Record number: 1, Textual support number: 1 PHR

Taux prescrit général.  3, record 1, French, - taux%20prescrit

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 DEF

... the costs associated with a company’s main operating activities and which are reported on its income statement.  3, record 2, English, - operating%20expenses

Record number: 2, Textual support number: 1 OBS

For example, a retailer's main operating activities are the buying and selling of merchandise or goods. Therefore, its operating expenses will include the cost of goods sold... selling, general and administrative expenses...  3, record 2, English, - operating%20expenses

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 DEF

Ensemble des charges ou des coûts engagés dans le cadre des activités normales et courantes de l'entité, y compris le coût des marchandises ou des produits vendus.  1, record 2, French, - charges%20d%27exploitation

Record number: 2, Textual support number: 1 OBS

charges opérationnelles : Étant donné les conceptions divergentes existant d'un pays à l'autre au sujet du classement des éléments exceptionnels dans l'état des résultats (ou compte de résultat), pour éviter toute erreur d'interprétation, les «operating expenses» ont été désignées par l'expression «charges opérationnelles» dans la version française des normes comptables internationales.  1, record 2, French, - charges%20d%27exploitation

Record 2,  Textual support,  Spanish

Record number: 2, Textual support number: 1 DEF

Los gastos, aparte de los del financiamiento, de llevar a cabo las actividades de una empresa. Los gastos de venta, generales y administrativos no se incluyen usualmente como un gasto de operación, pero sí se incorporan como gastos separados en la contabilidad del ingreso.  4, record 2, Spanish, - gastos%20de%20operaci%C3%B3n

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 DEF

miscellaneous expenses : Incidental expense, not classifiable as manufacturing, selling, administrative, or general expense, and appearing on an income statement below operating income or as a subdivision of income deductions.  3, record 3, English, - miscellaneous%20expense

Record number: 3, Textual support number: 1 OBS

miscellaneous expense; other expense; sundry expense: terms generally used in the plural.  4, record 3, English, - miscellaneous%20expense

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 DEF

charges diverses : Charges minimes, provenant d'opérations secondaires ou périphériques ou d'opérations qui ne sont pas typiques des activités d'exploitation normales de l'entité, qu'il n'est généralement pas nécessaire de présenter séparément dans l'état des résultats (ou compte de résultat).  1, record 3, French, - charge%20diverse

Record number: 3, Textual support number: 1 OBS

charge diverse; charge accessoire; autre charge; dépense accessoire : termes habituellement utilisés au pluriel.  3, record 3, French, - charge%20diverse

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 CONT

The process by which products are retrieved from specified storage locations on the basis of customer orders is in most companies a manual job. The order picking process is in general the most laborious of all warehouse processes and therefore contributes for a large extend to warehousing costs. According to Tompkins et al.(1996) order picking typically amounts to 55% of warehouse operating expenses. Furthermore, generally 50% of total order picking time is spent on traveling(Tompkins et al., 1996). Therefore, it is often possible to obtain a substantial reduction in order throughput times and obtain simultaneously a reduction of costs, by reducing the travel distances in the order picking process. One way to reduce travel distances is to optimize order picking routes. Given that the order picker has to collect a number of products in specified quantities at known locations, in what sequence should the order picker visit these locations in order to minimize the distance traveled?... In the near future, other issues like the layout of the order picking area and batching policies will be studied.  1, record 4, English, - order%20picking%20area

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 DEF

Endroit, dans un entrepôt, où les commandes sont exécutées et constituées en lots prêts à être livrés aux clients.  2, record 4, French, - zone%20de%20pr%C3%A9paration%20des%20commandes

Record number: 4, Textual support number: 1 CONT

[...] deux postes supplémentaires sont prévus : un pour le service achats et un pour la zone de préparation des commandes, car elle est assez éloignée de la zone administrative.  1, record 4, French, - zone%20de%20pr%C3%A9paration%20des%20commandes

Record 4,  Textual support,  Spanish