TERMIUM Plus^®

Fiche 1,  Justifications,  Anglais

Record number: 1, Textual support number: 1 CONT

Acquired intangible asset. An intangible asset should be recognized apart from goodwill when(a) the asset results from contractual or other legal rights(regardless of wether those rights are transferable or separable from the acquired entreprise or from other rights and obligations) ;or(b) the asset is capable of being separated or divided from the acquired entreprise and sold, transferred, licensed, rented, or exchanged(regardless of whether there is an intent to do so).  1, fiche 1, Anglais, - acquired%20intangible%20asset

Fiche 1,  Justifications,  Français

Record number: 1, Textual support number: 1 CONT

Le critière de séparabilité signifie que l'immobilisation incorporelle acquise est susceptible d'être séparée ou dissociée de l'entreprise acquise et d'être vendue, cédée, concédée sous licence, louée ou échangée, soit individuellement, soit en association avec un contrat, un actif ou un passif lié.  1, fiche 1, Français, - immobilisation%20incorporelle%20acquise

Fiche 1,  Justifications,  Espagnol

Fiche 2,  Justifications,  Anglais

Record number: 2, Textual support number: 1 CONT

Soft results are almost impossible to quantify … how can we measure: diversity, employee satisfaction, or personal change --the most important factors in determining organizational change.  3, fiche 2, Anglais, - soft%20results

Record number: 2, Textual support number: 2 CONT

Hard results are usually reported in quantitative terms (e.g., monetary return or improvement in wages), while soft results are more qualitative in nature (e.g., non-monetary return or trainees’ perceived impacts of training).  4, fiche 2, Anglais, - soft%20results

Record number: 2, Textual support number: 3 CONT

... data collected in the study also demonstrated that government investments also led to many other intangible results such as the valuing of bilingualism, the maintaining of existing businesses within the communities as well as the attraction of a workforce to work in the newly created business concerns.  2, fiche 2, Anglais, - soft%20results

Fiche 2,  Justifications,  Français

Record number: 2, Textual support number: 1 CONT

[...] il peut être difficile de mesurer les résultats intangibles et les retombées des investissements dans la culture [...]  1, fiche 2, Français, - r%C3%A9sultats%20intangibles

Fiche 2,  Justifications,  Espagnol

Record number: 2, Textual support number: 1 CONT

Se entiende por "resultados intangibles o cualitativos", los logros que se miden por criterios y no cuantificables necesariamente.  1, fiche 2, Espagnol, - resultados%20intangibles