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Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

Associative logic means we put things together in surprising and unexpected ways to solve dilemmas, address challenges and open up new horizons. It is typically defined, for business purposes, as a process involved in discerning and applying connections between unrelated or distantly related concepts.  2, record 1, English, - associative%20logic

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 CONT

La logique associative est la capacité à faire des liens entre les idées ou les sujets sans se préoccuper de la logique et d'une relation de cause à effet. C'est le mécanisme amenant les idées originales.  2, record 1, French, - logique%20associative

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 DEF

Countertrade in which a company agrees to buy products unrelated to its normal business to complete a sale.  2, record 2, English, - offset%20agreement

Record 2,  Textual support,  French

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 DEF

In relation to a charity includes a business that is unrelated to the objects of the charity if substantially all persons employed by the charity in the carrying on of that business are not remunerated for that employment.  2, record 3, English, - related%20business

Record number: 3, Textual support number: 1 CONT

The Income Tax recognizes a distinction between the "related" and "unrelated" business activities of charities. The distinction, as we shall see, is poorly defined at the margins, but the core idea is clear : a business is related if it directly advances the goals of the charity. The sales outlets of Goodwill Industries are a good example. An unrelated business, conversely, is one that does not directly advance the charitable purpose.  3, record 3, English, - related%20business

Record number: 3, Textual support number: 1 OBS

Source: Income Tax Act, S. 149.1(1).  4, record 3, English, - related%20business

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 DEF

Relativement à un organisme de bienfaisance, est assimilée à une activité commerciale complémentaire une activité commerciale étrangère aux fins de l'organisme de bienfaisance si, de toutes les personnes employées par l'organisme de bienfaisance pour exercer cette activité, il n'en est presque aucune qui soit rémunérée à ce titre.  2, record 3, French, - activit%C3%A9%20commerciale%20compl%C3%A9mentaire

Record number: 3, Textual support number: 1 OBS

Source : Loi de l'impôt sur le revenu, art. 149.1(1).  3, record 3, French, - activit%C3%A9%20commerciale%20compl%C3%A9mentaire

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 CONT

The Income Tax Act prohibits charities from engaging in "unrelated business activities". This is usually interpreted to mean that charities cannot engage in business activities unrelated to their objects, or that do not help achieve their objects.  2, record 4, English, - unrelated%20business%20activity

Record number: 4, Textual support number: 2 CONT

The Income Tax Act recognizes a distinction between the "related" and "unrelated" business activities of charities. The distinction, as we shall see, is poorly defined at the margins, but the core idea is clear : a business is related if it directly advances the goals of the charity. The sales outlets of Goodwill Industries are a good example. An unrelated business, conversely, is one that does not directly advance the charitable purpose.  1, record 4, English, - unrelated%20business%20activity

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 DEF

Activité commerciale étrangère aux fins d'un organisme de bienfaisance.  2, record 4, French, - activit%C3%A9%20commerciale%20non%20compl%C3%A9mentaire

Record number: 4, Textual support number: 1 OBS

S'oppose à «activité commerciale complémentaire».  2, record 4, French, - activit%C3%A9%20commerciale%20non%20compl%C3%A9mentaire

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 DEF

As applied to corporations, the entry into new types of businesses or product lines, so as to reduce the risk of becoming too dependent on a single or restricted product line that could become obsolete, or to expand opportunities for higher profits.  2, record 5, English, - diversification

Record number: 5, Textual support number: 1 OBS

A company may diversify into related or unrelated areas of business. For example, a sugar company could diversify into convenience foods, soft drinks, fast-food restaurants, and other related areas; or it could diversify into property development, cable television, and other unrelated areas.  2, record 5, English, - diversification

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 DEF

Stratégie de développement de l'entreprise consistant pour celle-ci à prendre position dans de nouvelles productions ou prestations de services ou de nouveaux marchés et à se créer ainsi de nouveaux secteurs d'activité.  1, record 5, French, - diversification

Record number: 5, Textual support number: 1 OBS

La «diversification» peut être «horizontale», «verticale» ou «latérale». Elle est horizontale lorsque le nouveau produit est conforme à la pratique, à l'expérience et à la technique actuelles de l'entreprise; elle est verticale lorsque l'entreprise étend son activité actuelle vers l'«amont» ou vers l'«aval»; elle est latérale lorsqu'elle est caractérisée par l'entrée de l'entreprise dans un nouveau domaine d'activité, par exemple le lancement d'un produit sur un marché non encore exploité.  1, record 5, French, - diversification

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 DEF

[a] Japanese high-tech finance involving the aggressive management of investments at home and abroad.  2, record 6, English, - zaitech

Record number: 6, Textual support number: 1 CONT

Roughly defined, zaitech means the aggressive management of Japan's investments at home and abroad. Following the lead of American money managers, Japan's zaitech players seek out a maximum return, shifting quickly from one investment to another. Sometimes the practice takes the form of aggressive financial dealing-or, occasionally, outright speculation-in areas unrelated to a company's main line of business.  3, record 6, English, - zaitech

Record 6,  Textual support,  French

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  French

Record 7,  Textual support,  Spanish