TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

The agreed estimated cost normally used as a basis for determining profit formula.  2, record 1, English, - target%20cost

Record number: 1, Textual support number: 1 CONT

The target cost may not be the initial production cost, but instead the cost that is expected to be achieved during the mature production stage.... The target cost [is calculated] by subtracting the standard profit margin, warranty reserves, and any uncontrollable corporate allocations. If a bid includes non-recurring development costs, these are also subtracted. The target cost is allocated down to lower level assemblies of subsystems in a manner consistent with the structure of teams or individual designer responsibilities.  3, record 1, English, - target%20cost

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

Coût estimatif convenu permettant de fixer un prix rentable.  3, record 1, French, - co%C3%BBt%20cible

Record number: 1, Textual support number: 1 CONT

Le coût cible est imposé à la fois par le marché et par la stratégie de l'entreprise. En effet, il est la différence entre le prix que les clients accepteront de payer pour le produit et la marge que l'entreprise désire réaliser (coût-cible = prix cible - profit cible). Pour atteindre le coût cible, on utilise l'analyse de la valeur et l'amélioration continue.  4, record 1, French, - co%C3%BBt%20cible

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 DEF

An epithelial outgrowth of the cloaca in birds, which develops in a manner similar to that of the thymus in mammals, atrophying after 5 or 6 months and persisting as a fibrous remnant in sexually mature birds. It contains lymphoid follicles, and before involution is a site of formation of B lymphocytes associated with humoural or antibody immunity.  3, record 2, English, - bursa%20of%20Fabricius

Record number: 2, Textual support number: 1 OBS

May be very large in young chickens and compress the cloaca dorsally. It opens into the proctodeum, the most caudal of the three chambers of the cloaca.  3, record 2, English, - bursa%20of%20Fabricius

Record number: 2, Textual support number: 1 CONT

At the junction of the large intestine and the cloaca is a dorsal projection known as the bursa of Fabricius, a prominent lymphoid organ. (Avian Physiology, by P.D. Sturkie, 1976, p. 187).  4, record 2, English, - bursa%20of%20Fabricius

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 DEF

Formation lymphoïde particulière aux oiseaux. Elle est située sur la face dorsale du cloaque. Elle est le lieu de production des lymphocytes B.  2, record 2, French, - bourse%20de%20Fabricius

Record number: 2, Textual support number: 1 CONT

La bourse de Fabricius a la forme d'une vésicule à paroi épaisse appendue au cloaque; elle est volumineuse et acquiert son développement complet chez les oiseaux encore jeunes, puis diminue progressivement de volume après la puberté.  3, record 2, French, - bourse%20de%20Fabricius

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 OBS

to plan work in a mature and professional manner/to  1, record 3, English, - mature%20manner

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 OBS

organiser le travail d'une façon réfléchie et professionnelle (36)  1, record 3, French, - fa%C3%A7on%20r%C3%A9fl%C3%A9chie

Record 3,  Textual support,  Spanish