Gaois

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8 results

  1. LAW · SOCIAL QUESTIONS|social affairs

    #606590

    IATE #786342
    ríomh pro rata Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    cionroinnt Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    anteilige Berechnung | Proratisierung | proratisieren
    de
    Definition Berechnung des Rentenbetrags nach den Regeln gemäß Art.46 Abs.2 der BasisVO 1408/71, d.h. nach dem Verhältnis der in den verschiedenen MS zurückgelegten Versicherungszeiten Reference ---
    Comment CONTEXT: soziale Sicherheit d. Wanderarbeitnehmer;XREF: zeitanteilig (prorata temporis) (A230964);DIV: RSZ 28/04/2003
    apportionment | pro rata calculation
    en
    Comment CONTEXT: Social benefits
    proratisation
    fr
    Definition Utilisation de la méthode de calcul prorata temporis en matière de coordination des divers régimes d'assurance-vieillesse en Droit interne ou des droits acquis par les travailleurs migrants sous diverses législations, conduisant à déterminer la part de pension incombant à chaque régime. Reference G. Cornu, Vocabulaire juridique, 2000
    Comment XREF: prorata temporis (A230964).
  3. FINANCE|budget · EUROPEAN UNION|EU finance

    #606921

    IATE #791028
    treoir ranníoca Reference "An Conradh lena mbunaítear an Sásra Cobhsaíochta Eorpach (2012)"
    ga
    Context 'Ní chuirfear scaireanna stoic chaipitiúil údaraithe faoi eire ná i ngeall ar shlí ar bith ná ní bheidh siad inaistrithe, cé is moite d'aistrithe ar mhaithe le coigeartuithe ar an treoir ranníoca dá bhforáiltear in Airteagal 11 a chur chun feidhme a mhéid is gá lena áirithiú go bhfreagraíonn dáileadh na scaireanna don treoir choigeartaithe.' Reference "An Conradh lena mbunaítear an Sásra Cobhsaíochta Eorpach (2012)"
    scála ranníocaíochtaí Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Language usage Tá an dá théarma 'scála' agus 'ranníocaíochtaí' sna Conarthaí.
    Beitragsschlüssel
    de
    Definition Methode zur Kostenteilung (z. B. zwischen Mitgliedstaaten) Reference Council-DE, gestützt auf Council-EN
    Comment "der Schlüssel für Beiträge der EU-Mitgliedstaaten zu Organisationen, Fonds usw. ist häufig das Bruttosozialprodukt IATE:791191"
    contribution key | contribution scale | allocation key | distribution key | formula for establishing contributions | cost-sharing formula | scale of contributions | basis of apportionment | financial scale
    en
    Definition basis on which costs are shared among different parties (e.g. Member States) Reference Council-EN
    clé de contribution | clef de contribution
    fr
    Definition règle de calcul permettant de définir, sur la base de certains critères donnés, le montant dont chaque partie (par exemple les États membres) devra s'accquiter pour alimenter un fonds, un programme ou tout autre insturment commun Reference Conseil-FR
    Comment "Voir par exemple la clé de contribution prévue à l'article 11 du Traité institutant le mécanisme européen de stabilité. (2.9.2020)"
  4. ECONOMICS · TRADE|marketing|preparation for market

    #551301

    IATE #1239666
    cionroinnt na gcostas Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Kostenverteilung
    de
    Definition Verrechnung der Stellenkosten auf die Kostenträger Reference International Accounting Lexicon(U.E.C.)-Konzernrechnungslegung
    cost apportionment
    en
    Definition the allocation of total costs per cost centre to unit costs Reference Internat.Account.Lex.,UEC-Group Accounts
    imputation des frais
    fr
    Definition transfert des coûts de sections homogènes aux prix de revient Reference Internat.Accounting Lex.,UEC-Comptes de groupe
  5. TRADE|marketing|preparation for market

    #551426

    IATE #1239878
    cionroinnt na gcostas Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    ionsú forchostas Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Kostenverteilung
    de
    Definition Verteilung der Gemeinkosten auf die Kostenstellen Reference International Accounting Lexicon(U.E.C.)-Konzernrechnungslegung
    cost apportionment | overhead absorption
    en
    Definition the allocation of overheads to cost centres Reference Internat.Account.Lex.,UEC-Group Accounts
    répartition des frais
    fr
    Definition transfert des frais indirects aux sections homogènes Reference Internat.Accounting Lex.,UEC-Comptes de groupe
  6. BUSINESS AND COMPETITION|accounting

    #551478

    IATE #1239964
    ráiteas ar chionroinnt na gcostas Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Betriebsabrechnungsbogen
    de
    Definition tabellarische Übersicht, in der die Gemeinkosten einer Periode vertikal nach Kostenarten, horizontal nach Kostenstellen erfaßt sind Reference International Accounting Lexicon(U.E.C.)-Konzernrechnungslegung
    cost apportionment statement
    en
    Definition a tabular statement in which the indirect costs for a given period are apportioned to cost centres Reference Internat.Account.Lex.,UEC-Group Accounts
    tableau de répartition
    fr
    Definition récapitulation en forme de tableau à double entrée des charges indirectes d'une période, celles-ci étant ventilées verticalement par nature et horizontalement par section Reference Internat.Accounting Lex.,UEC-Comptes de groupe
  7. FINANCE|taxation

    #654435

    IATE #3566468
    cionroinnt de réir foirmle Reference "Faofa ag an gCoiste Téarmaíochta, www.tearma.ie ; Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    Formelaufteilung
    de
    formula apportionment | formulary apportionment | FA
    en
    Definition method of allocating profit earned (or loss incurred) by a corporation or corporate group to a particular tax jurisdiction in which the corporation or group has a taxable presence Reference "'formulary apportionment'. Wikipedia, https://en.wikipedia.org/wiki/Formulary_apportionment [21.2.2017]"
    Comment Formulary apportionment attributes the corporation's total worldwide profit (or loss) to each jurisdiction, based on factors such as the proportion of sales, assets or payroll in that jurisdiction. When applied to a corporate group, formulary apportionment requires combined reporting of the group's results. The parent and all of its subsidiaries are viewed as though they were a single entity.
    formule de répartition
    fr
  8. ENVIRONMENT|deterioration of the environment|pollution|atmospheric pollution

    #600850

    IATE #50755
    cionroinnt foinsí Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Tá an fhaisnéis sin riachtanach chun na leibhéil mhéadaithe a bhreithniú i gceantair níos truaillithe (ar nós ceantair uirbeacha, suíomhanna a bhaineann le tionscail, suíomhanna a bhaineann le trácht), measúnú a dhéanamh ar an rannchuidiú féideartha ó iompar fadraoin ó thruailleáin aeir, tacú le hanailís ar chionroinnt foinsí agus chun tuiscint a fháil ar thruailleáin shonracha amhail ábhar cáithníneach. Tá sé riachtanach freisin don úsáid mhéadaithe a bhaintear as samhaltú i gceantair uirbeacha.' Reference "Togra le haghaidh Treoir maidir le cáilíocht an aeir chomhthimpeallaigh agus aer níos glaine don Eoraip (athmhúnlú), CELEX:52022PC0542/GA"
    Comment <<<_not_supplied_>>>
    source apportionment
    en
    Definition technique used to relate emissions from various pollution sources to air pollution concentrations at a given location and for a given time period Reference "Thunis, P., Clappier, A., Pirovano, G.: 'Source apportionment to support air quality management practices, A fitness-for-purpose guide (V 3.1)' (9.12.2022), EUR30263, Publications Office of the European Union, 2020, ISBN 978-92-76-19744-7, doi:10.2760/47145, JRC120764"
    Comment Source apportionment means attributing shares of pollution in ambient air (e.g. a share of the particulate matter in the air) in a certain area to specific sources (e.g. traffic or heating) that have emitted this share of pollution. It aims to answer the question: what are the sources of pollution?