Gaois

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27 results

  1. EDUCATION AND COMMUNICATIONS|information technology and data processing

    #628381

    IATE #1439911
    taifead iniúchóireachta Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Prüfpad | Protokoallaufzeichungen | Prüfbericht | Überwachungsinformationen | Journalführung | Buchungskontrolle | Prüfliste
    de
    Definition Informationen über gewisse Programme und Daten, die von Protokollierungseinrichtungen zur nachträglichen Analyse (oder Post-Mortem-Analyse) gesammelt werden Reference HMD 9/4/14
    audit trail | audit log
    en
    Definition chronological record of system activities to enable the reconstruction and examination of the sequence of events and/or changes in an event Reference "Wikipedia. Audit trail, http://en.wikipedia.org/wiki/Audit_trail [29.5.2015]"
    historique | vérification à rebours | information de contrôle | analyse rétrospective | trace historique | journal des modifications
    fr
    Definition information enregistrant toutes les opérations-ou toutes les opérations d'un certain type-pour permettre une inspection ultérieure ou une analyse post-mortem Reference Ordinateur et vie privée,Paragraphe 23(1-DF)
  2. FINANCE · FINANCE|financing and investment

    #641740

    IATE #3503596
    sócmhainn leagáide Reference "Ráiteas Bliantúil Feidhmíochta (Rialáil Airgeadais) 2012 - 2013, Banc Ceannais na hÉireann"
    ga
    sócmhainn oidhreachta Reference "An Chomhairle Eorpach 14 agus 15 Márta 2013. Conclúidí (EUCO 23/13) http://www.consilium.europa.eu/uedocs/cms_data/docs/pressdata/ga/ec/136155.pdf"
    ga
    Context '...ba cheart teacht ar chomhaontú, chomh luath agus is féidir sa chéad seimeastar den bhliain 2013, maidir le creat oibríochtúil, lena n-áirítear sainmhíniú ar shócmhainní oidhreachta ionas gurb amhlaidh...' Reference "An Chomhairle Eorpach 14 agus 15 Márta 2013. Conclúidí (EUCO 23/13) http://www.consilium.europa.eu/uedocs/cms_data/docs/pressdata/ga/ec/136155.pdf"
    Altlasten | illiquide Vermögenswerte | illiquider Vermögenswert
    de
    Definition geringwertige Aktiva, die ein Erbe der Finanzkrise sind, sich negativ auf die Bilanzen der Banken auswirken, zu Unsicherheit hinsichtlich ihrer Solvenz führen und die Kreditvergabe beeinträchtigen Reference Council-DE
    Comment DIV: ds, 22.3.2013
    legacy asset
    en
    Definition the toxic leftovers from the bubble years that are clogging up bank balance sheets, creating uncertainty about the solvency of financial institutions and deterring new lending Reference "Financial Times, 23.3.2009, http://www.ft.com/cms/s/0/41edecbc-17da-11de-8c9d-0000779fd2ac.html [13.3.2013]"
    Comment "The European Council decided to produce a ""definition"" of legacy assets in the first half of 2013 - see: http://www.consilium.europa.eu/uedocs/cms_data/docs/pressdata/en/ec/134321.pdf [13.3.2013]"
    actif historique
    fr
  3. BUSINESS AND COMPETITION|accounting

    #566357

    IATE #1858784
    dímheas ar an gcostas stairiúil Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Anschaffungskostenabschreibung
    de
    Definition die ursprünglichen Anschaffungskosten für das Wirtschaftsgut geteilt durch dessen Lebensdauer Reference Abl. EG L 141/1998
    historical cost depreciation
    en
    Definition it is the original acquisition cost divided by the asset life Reference OJEC L 141/1998
    amortissement au coût historique
    fr
    Definition il se calcule en divisant le coût initial d'acquisition par la durée de vie de l'actif Reference JOCE L 141/1998
  4. SOCIAL QUESTIONS|construction and town planning

    #671262

    IATE #46989
    lár stairiúil na cathrach Reference an Ghníomhaireacht Eorpach Comhshaoil (GEC)
    ga
    Altstadt | historischer Stadtkern | historisches Zentrum | historische Stadtmitte | historischer Mittelpunkt
    de
    Definition der (meist ursprüngliche) Teil einer Stadt, der spätestens um die Wende des Mittelalters und der Neuzeit entstanden ist Reference Institut für Landschaftsplanung,Universität Stuttgart
    historic centre | historic city centre | historic core of a town | historic town centre | historic core of a city | historic nucleus
    en
    Definition town or city centre covering the same area as a pre-modern settlement and enclosed within a modern town or city Reference "COM-EN, based on:United Nations Educational, Scientific and Cultural Organization. 2017. The Operational Guidelines for the Implementation of the World Heritage Convention. United Nations, https://whc.unesco.org/en/guidelines/ [13.3.2018]"
    centre historique | noyau historique
    fr
    Definition centre d'une agglomération lors de sa création Reference BTP,Term urbanisme et aménagement du territoire,1978
  9. TRADE · BUSINESS AND COMPETITION|accounting

    #602617

    IATE #170770
    LOCOM Reference "Faofa ag an gCoiste Téarmaíochta, www.tearma.ie ;Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    an luach is ísle idir costas agus margadhluach Reference "Faofa ag an gCoiste Téarmaíochta, www.tearma.ie ;Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    Niederstwertprinzip
    de
    Definition Prinzip, das Abschreibungen bei Vermögensgegenständen des Anlage- und Umlaufvermögens vorschreibt, wenn am Abschlussstichtag ein Vergleichswert existiert, der niedriger ist als die Anschaffungs- oder Herstellungskosten Reference "Wirtschaftslexikon > Niederstwertprinzip, http://www.wirtschaftslexikon.co/d/niederstwertprinzip/niederstwertprinzip.htm (9.6.2017)"
    LOCOM | LCM | lower of cost or market value
    en
    Definition conservative approach to valuing and reporting inventory Reference """lower of cost or market"", WIKIPEDIA, https://en.wikipedia.org/wiki/Lower_of_cost_or_market [19.5.2017]"
    Comment "Normally, ending inventory is stated at historical cost. However, there are times when the original cost of the ending inventory is greater than the net realizable value, and thus the inventory has lost value. If the inventory has decreased in value below historical cost, then its carrying value is reduced and reported on the balance sheet. The criterion for reporting this is the current market value. Any loss resulting from the decline in the value of inventory is charged to ""Cost of goods sold"" (COGS) [ IATE:1239814 ] if non-material, or ""Loss on the reduction of inventory to LCM"" if material. ""lower of cost or market"", WIKIPEDIA, https://en.wikipedia.org/wiki/Lower_of_cost_or_market [19.5.2017]"
    méthode de la valeur minimale | méthode d'évaluation au plus petit du coût ou de la valeur du marché | méthode d'évaluation au plus petit de la valeur ou du coût | évaluation à la moindre valeur | méthode d'évaluation au plus petit du coût ou de la valeur | méthode d'évaluation à la valeur inférieure du marché | méthode de la moindre valeur | méthode d'évaluation au moindre du coût et de la valeur marchande | LOCOM | évaluation en coût historique ou à la valeur la plus faible entre ce coût et la valeur de marché | évaluation au prix d'acquisition ou, si elle est plus faible, à la valeur du marché
    fr
    Definition [évaluation], dans l'application du principe de prudence, de certains biens (par exemple les stocks et les titres de placement) à leur coût historique ou à leur valeur de marché, selon le moins élevé des deux Reference «Dictionnaire de la comptabilité et de la gestion financière», L. Ménard, 2004, Institut canadien des comptables agréés, ISBN: 1-55385-121-8
  12. EMPLOYMENT AND WORKING CONDITIONS|employment

    #627288

    IATE #1397847
    stair fostaíochta Reference "Rialachán (AE) Uimh. 549/2013 maidir leis an gcóras Eorpach cuntas náisiúnta agus réigiúnach san Aontas Eorpach, CELEX:32013R0549/GA ;Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    Erwerbsbiografie
    de
    Definition beruflicher Werdegang einer Person Reference "Duden online > Erwerbsbiografie, http://www.duden.de/rechtschreibung/Erwerbsbiografie (7.6.2017)"
    work history | employment history
    en
    Definition information about an individual's past employers, locations, employment dates, positions held and duties attended to Reference "COM-Terminology Coordination, based on - Business Dictionary, 'employment history', http://www.businessdictionary.com/definition/employment-history.html [31.5.2017] - the balance, 'What is Work History?', https://www.thebalance.com/work-history-definition-with-examples-2060468 [31.5.2017]"
    carrière professionnelle | antécédents professionnels | antécédants | historique professionnel | parcours professionnel
    fr
    Definition ensemble de données qui comprennent en général:1) les périodes et lieux d'emploi et de chômage; 2) la nature des emplois tenus; 3) leur ordre chronologique; 4) les obligations et responsabilités qu'ils comportaient; 5) les raisons de leur abandon. Reference "Le grand dictionnaire terminologique, Office québécois de la langue française > Antécédents professionnels (1984), http://www.granddictionnaire.com/ficheOqlf.aspx?Id_Fiche=8882511 [20.10.2017]"
  13. ENVIRONMENT|environmental policy|climate change policy|emission trading|EU Emissions Trading Scheme

    #682884

    IATE #3534339
    leibhéal gníomhaíochta stairiúil teasa Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    wärmebezogene historische Aktivitätsrate
    de
    heat-related historical activity level
    en
    Definition "median of annual historical activity level during the baseline period for- import from an installation covered by the EU ETS (other than installations covered by the EU ETS only for the purposes of Articles 14 and 15 of Directive 2003/87/EC),- production, - or both,of net measurable heat consumed within the installation's boundaries for the production of products, for the production of mechanical energy other than used for the production of electricity, for heating or cooling with the exception of the consumption for the production of electricity, or exported to an installation or other entity not covered by the EU ETS with the exception of the export for the production of electricity expressed as terajoule per year" Reference "COM-EN, based on: Commission Delegated Regulation (EU) 2024/873 of 30 January 2024 amending Delegated Regulation (EU) 2019/331 as regards transitional Union-wide rules for harmonised free allocation of emission allowances"
    niveau d’activité historique relatif à la chaleur
    fr
  14. ENVIRONMENT|environmental policy|climate change policy|emission trading|EU Emissions Trading Scheme

    #682883

    IATE #3534338
    leibhéal gníomhaíochta stairiúil táirgí Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    produktbezogene historische Aktivitätsrate
    de
    product-related historical activity level
    en
    Definition "median, for each product for which a product benchmark has been determined as referred to in Annex I to Regulation (EU) 2019/331, of annual historical production of that product in the installation concerned during the baseline period " Reference COM-Terminology Coordination, based on: COM-Internal document: CLIMA-2023-00633 (emission allowances)
    niveau d’activité historique relatif au produit
    fr
  15. ENVIRONMENT|environmental policy|climate change policy|emission trading|EU Emissions Trading Scheme

    #682885

    IATE #3534340
    leibhéal gníomhaíochta stairiúil breosla Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    brennstoffbezogene historische Aktivitätsrate
    de
    fuel-related historical activity level
    en
    Definition "median of annual historical consumption of energy used for the primary purpose of the production of non-mesurable heat consumed for the production of products, for the production of mechanical energy other than used for the production of electricity, for heating or cooling with the exception of the consumption for the production of electricity, including safety flaring, during the baseline period expressed as terajoule per year" Reference "Commission Delegated Regulation (EU) 2024/873 of 30 January 2024 amending Delegated Regulation (EU) 2019/331 as regards transitional Union-wide rules for harmonised free allocation of emission allowances"
    niveau d’activité historique relatif aux combustibles
    fr
  17. EDUCATION AND COMMUNICATIONS|communications · BUSINESS AND COMPETITION|competition|restriction on competition · TRANSPORT|transport policy|transport price

    #635721

    IATE #1858703
    etablierter Betreiber
    de
    incumbent operator
    en
    Definition established, usually state-owned, dominant operator, formerly a monopoly Reference "COM-EN, based on:1) Moneyterms > Incumbent telco. http://moneyterms.co.uk/incumbent-telco/ [4.8.2011] and2) UK Parliament > Parliamentary business > Publications & records > Recast of the First Rail Freight Package - European Union Committee Contents > Appendix 5: Glossary of Terms and Abbreviations. http://www.parliament.the-stationery-office.co.uk/pa/ld200809/ldselect/ldeucom/90/9015.htm [4.8.2011]"
    Comment "Incumbent telecoms companies are in a very strong position. Even though their legal monopolies have been removed in almost all countries, they still continue to have considerable monopoly power because the infrastructure they have built over the years results in high barriers to entry. Without regulation there would also be very strong network effects.Note ref.: Moneyterms > Incumbent telco. http://moneyterms.co.uk/incumbent-telco/ [4.8.2011]"
    opérateur historique | opérateur en place
    fr
    Definition entreprise ayant le plus souvent appartenu à l'Etat et qui détenait le monopole d'un secteur avant l'ouverture de celui-ci à la concurrence Reference "lexique de la concurrence, collectif Libre Choix, http://www.collectiflibrechoix.com/lexique-de-la-concurrence/operateur-historique [13.04.2012]"
  19. ENVIRONMENT

    #690936

    IATE #3649243
    truailliú ó oidhreacht Reference Téarmeolaithe COM-GA
    ga
    Definition ábhair atá seasmhach sa chomhshaol, ar tháinig ann dóibh de dheasca tionscal nó próiseas truaillitheach agus a maireann a n-éifeachtaí truaillithe i ndiaidh an phróisis sin Reference "Téarmeolaithe COM-GA; arna bhunú ar:- Wikipedia > Legacy pollution (23.1.2025)"
    Altlasten
    de
    Definition Altablagerungen und Altstandorte, durch die schädliche Bodenveränderungen oder sonstige Gefahren hervorgerufen werden Reference "Ministerium für Umwelt, Klima und Energiewirtschaft Baden-Württemberg > Was genau sind Altlasten? (14.2.2025)"
    legacy pollution | historical pollution
    en
    Definition persistent materials in the environment that were created through a polluting industry or process that have polluting effects after the process has finished Reference "Wikipedia > Legacy pollution (23.1.2025)"
    Comment "Notable legacy pollutants include mercury, PCBs, Dioxins and other chemicals that are widespread health and environmental effects. Sites for legacy pollutants include mining sites, industrial parks, waterways contaminated by industry, and other dump sites. According to DG ENV legacy pollution and historical pollution can be considered synonymous in the contexts they use those terms."
    pollution historique | pollution héritée du passé
    fr
    Definition pollution qui résulte d'une activité humaine passée Reference "COM-FR, d’après:- Dictionnaire environnement et développement durable > pollution historique (27.1.2025)- République française, Eaufrance (service public d’information sur l’économie de l’eau), Accueil > Glossaire > Pollution historique (27.1.2025)"
  20. ECONOMICS · TRADE|marketing|preparation for market

    #551390

    IATE #1239817
    costas stairiúil Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    nachkalkulierte Kosten
    de
    Definition selbstkosten einer Einheit, die nachträglich aufgrund der tatsächlich angefallenen Kosten festgestellt werden Reference International Accounting Lexicon(U.E.C.)-Konzernrechnungslegung
    historical cost
    en
    Definition the unit cost calculated from the actual costs incurred Reference Internat.Account.Lex.,UEC-Group Accounts
    prix de revient réel | prix de revient historique
    fr
    Definition prix de revient calculé à posteriori d'après les frais et charges réels de l'entreprise Reference Internat.Accounting Lex.,UEC-Comptes de groupe