TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

The application of the equity method of accounting to the financial statements of an organization that uses a basis of accounting other than that of the reporting entity without adjustment to the basis of accounting used by that reporting entity.  3, record 1, English, - modified%20equity%20method%20of%20accounting

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

Application, par l'entité détentrice, de la méthode de la mise en équivalence à sa participation dans une entité émettrice qui utilise une méthode comptable différente de celle utilisée par l'entité détentrice, sans que les états financiers de l'entité émettrice soient redressés en vue d'assurer l'harmonisation des méthodes.  2, record 1, French, - m%C3%A9thode%20modifi%C3%A9e%20de%20comptabilisation%20%C3%A0%20la%20valeur%20de%20consolidation

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

Temporal Paul wavelet analysis for instantaneous phase extraction using shadow moiré technique is proposed. Unlike the Morlet wavelet, the Paul wavelet has less restriction on the adjustment of wavelet parameters and can provide an optimal time and frequency resolution for a particular application by selecting the proper parameters. The Paul wavelet is a complex wavelet and is suitable for processing the temporal intensity data obtained from the shadow moiré technique for the phase retrieval. The proposed method can extract the phase information related to the state of the dynamic object at every instant in temporal domain. The phase information is associated to the displacement, three-dimensional(3D) surface-profile and the instantaneous state of the dynamic object. In addition, the instantaneous frequency of vibrating object can be obtained using the scale of the wavelet ridge by direct integration without temporal and spatial phase unwrapping. Thus the phase unwrapping error can be avoided. An experiment is conducted on the central loaded beam to demonstrate the validity of the proposed technique.  3, record 2, English, - shadow%20moir%C3%A9%20technique

Record number: 2, Textual support number: 1 OBS

The term “moiré” is ... a French word referring to “an irregular wavy finish usually produced on a fabric by pressing between engraved rollers” (Webster’s 1981). In optics it refers to a beat pattern produced between two gratings of approximately equal spacing. It can be seen in everyday things such as the overlapping of two window screens, the rescreening of a half-tone picture, or with a striped shirt seen on television. The use of moiré for reduced sensitivity testing was introduced by Lord Rayleigh in 1874. Lord Rayleigh looked at the moiré between two identical gratings to determine their quality even though each individual grating could not be resolved under a microscope. ... Since Lord Rayleigh first noticed the phenomena of moiré fringes, moiré techniques have been used for a number of testing applications. Righi (1887) first noticed that the relative displacement of two gratings could be determined by observing the movement of the moiré fringes. The next significant advance in the use of moiré was presented by Weller and Shepherd (1948). They used moiré to measure the deformation of an object under applied stress by looking at the differences in a grating pattern before and after the applied stress. They were the first to use shadow moiré, where a grating is placed in front of a nonflat surface to determine the shape of the object behind it by using the shape of the moiré fringes.  4, record 2, English, - shadow%20moir%C3%A9%20technique

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 CONT

Le moiré d’ombre. Cette technique […] consiste à créer un moiré entre une grille de référence placée juste devant l’objet, et l’ombre de cette même grille projetée sur la surface étudiée. Les déformations de cette surface modifient le pas du réseau «ombre» créant ainsi le moiré. Une mesure du pas de ce moiré permet, à l’aide des équations précédentes, de remont3er aux déformations locales et de dresser la carte des hauteurs.  5, record 2, French, - technique%20du%20moir%C3%A9%20d%27ombre

Record number: 2, Textual support number: 2 CONT

Le moiré d’ombre. Il s’agit d’un dérivé (conceptuellement, pas historiquement) de la mesure de forme par projection de frange.  6, record 2, French, - technique%20du%20moir%C3%A9%20d%27ombre

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 DEF

The process of working out a satisfactory method whereby the debtor country can repay external debt, including restructuring, adjustment, and the provision of new money.  3, record 3, English, - debt%20workout

Record 3,  Textual support,  French

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 CONT

"solvency asset adjustment", in relation to a report, means the sum of,(a) the amount, positive or negative, by which the value of the solvency assets are adjusted as a result of applying an averaging method that stabilizes short-term fluctuations in the market value of the plan assets calculated over a period of not more than five years,(b) the present value of the special payments referred to in clause 5(1)(a),(c) the present value of the special payments required to liquidate any past service unfunded liability arising on or after the 1st day of January, 1988, and(d) the present value of the special payments referred to in clauses 5(1)(b) to(e), other than those referred to in clause(c) of this definition and those required to liquidate any solvency deficiency determined in the report, that are scheduled for payment,(i) within a period of five years beginning on the valuation date of the report, or(ii) within the period beginning on the valuation date of the report and ending on the 31st day of December, 2002,...  1, record 4, English, - solvency%20asset%20adjustment

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 CONT

«rajustement de l'actif de solvabilité» relativement à un rapport [est] la somme des éléments suivants : a) le montant, positif ou négatif, du rajustement de la valeur de l'actif de solvabilité en raison de l'application d'une méthode d'étalement qui stabilise les fluctuations à court terme de la valeur marchande de l'actif du régime, calculé sur une période maximale de cinq ans; b) la valeur actuelle des paiements spéciaux visés à l'alinéa 5 (1) a); c) la valeur actuelle des paiements spéciaux exigés pour acquitter le passif pour services antérieurs non capitalisé naissant le 1er janvier 1988 ou après cette date; d) la valeur actuelle des paiements spéciaux visés aux alinéas 5 (1) b) à e), à l'exception de ceux qui sont mentionnés à l'alinéa c) de la présente définition et de ceux qui sont exigés pour acquitter un déficit de solvabilité déterminé dans le rapport, et qui sont censés être faits au cours de la plus longue des périodes suivantes : (i) la période de cinq ans commençant à la date d'évaluation du rapport, (ii) la période commençant à la date d'évaluation du rapport et se terminant le 31 décembre 2002.  1, record 4, French, - rajustement%20de%20l%27actif%20de%20solvabilit%C3%A9

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

The method to determine the overall of the cost to the Crown, will take into consideration; the total bid cost plus the one item cost to the Government associated with the employees benefits under the work force adjustment initiative.  3, record 5, English, - work%20force%20adjustment%20initiative

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 CONT

La méthode permettant de calculer l'ensemble du coût à supporter par la Couronne tiendra compte du coût total de la soumission, majoré du coût ponctuel à supporter par le gouvernement au titre des avantages sociaux dans le cadre du projet de réaménagement des effectifs.  2, record 5, French, - projet%20de%20r%C3%A9am%C3%A9nagement%20des%20effectifs

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 DEF

In artillery and naval fire support : A method of control transmitted in the call for fire by the observer or spotter to indicate that he will control the adjustment.  1, record 6, English, - adjust%20fire

Record number: 6, Textual support number: 1 OBS

adjust fire: term and definition standardized by NATO.  2, record 6, English, - adjust%20fire

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 DEF

En artillerie et en appui feu naval, communication faite par l'observateur afin d'indiquer qu'il conduira le réglage.  1, record 6, French, - pr%C3%AAt%20%C3%A0%20r%C3%A9gler

Record number: 6, Textual support number: 1 OBS

prêt à régler : terme et définition normalisés par l'OTAN.  2, record 6, French, - pr%C3%AAt%20%C3%A0%20r%C3%A9gler

Record 6,  Textual support,  Spanish

Record number: 6, Textual support number: 1 DEF

En artillería terrestre y fuego naval de apoyo: comunicación transmitida por un observador para indicar que él controlará la corrección.  1, record 6, Spanish, - corregir%C3%A9

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 OBS

Measurement Method : The percentage of long distance calls requiring an adjustment because they have been denied and after investigation were found to be unbillable to the original subscriber.  1, record 7, English, - accuracy%2Dlong%20distance%20call

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 OBS

Méthode d'évaluation : Pourcentage des appels interurbains qui nécessitent un rajustement parce que les abonnés nient les avoir faits et que l'on s'est aperçu après enquête qu'ils ne pouvaient être facturés à l'abonné initial.  1, record 7, French, - exactitude%20des%20appels%20interurbains

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 CONT

Several programs have been developed for the adjustment of aerotriangulation measurements. Programs which adjust the entire block of photographs simultaneously are more rigourous & provide greater accuracy than programs using approximate or sequential methods. Recent progress has been made in the development of an adjustment program which compensates for factors such as non-uniform film deformation, departures from flatness of camera platen, & changes in lens distortion. This method is known as the bundle adjustment method with self-calibration.  1, record 8, English, - bundle%20adjustment

Record 8,  Textual support,  French

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 DEF

A method of adjustment of observations which determines corrections to observed directions. The direction method is used in the adjustment of triangulation figures which are composed of overlapping triangles.  1, record 9, English, - direction%20method%20of%20adjustment

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 DEF

Méthode de compensation où l'on adopte directement comme inconnues les corrections à apporter aux «directions nouvelles» pour rendre géométrique le réseau observé.  1, record 9, French, - compensation%20par%20la%20m%C3%A9thode%20des%20directions

Record 9,  Textual support,  Spanish