Gaois

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41 results

  2. ENVIRONMENT|natural environment|wildlife · SCIENCE|natural and applied sciences|life sciences · ENVIRONMENT

    #619533

    IATE #1114158
    turtar blaoscbhog péacóige Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Pfauenaugen-Weichschildkroete | Pfauenaugen-Weichschildkröte
    de
    peacock-marked soft-shelled turtle | peacock soft-shelled turtle | brown soft-shelled turtle | peacock softshelled turtle | Peacock-marked soft shell turtle | peacock softshell turtle | brown soft-shell turtle
    en
    trionyx paon | tortue molle ocellée
    fr
    Aspideretes hurum | Nilssonia hurum | Trionyx hurum
    la
  6. FINANCE|financial institutions and credit · FINANCE|free movement of capital|free movement of capital|capital movement|recycling of capital|money laundering · FINANCE|free movement of capital|financial market|financial supervision

    #637908

    IATE #1911157
    banc caoch Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Bank-Mantelgesellschaft
    de
    Definition Kreditinstitut, ein Finanzinstitut oder ein Institut, das Tätigkeiten ausübt, die denen eines Kreditinstituts oder eines Finanzinstituts gleichwertig sind, das in einem Land eingetragen ist, in dem es nicht physisch präsent ist, so dass eine echte Leitung und Verwaltung stattfinden könnte, und das keiner regulierten Finanzgruppe angeschlossen ist Reference "Richtlinie (EU) 2015/849 des Europäischen Parlaments und des Rates vom 20. Mai 2015 zur Verhinderung der Nutzung des Finanzsystems zum Zwecke der Geldwäsche und der Terrorismusfinanzierung, zur Änderung der Verordnung (EU) Nr. 648/2012 des Europäischen Parlaments und des Rates und zur Aufhebung der Richtlinie 2005/60/EG des Europäischen Parlaments und des Rates und der Richtlinie 2006/70/EG der Kommission (Text von Bedeutung für den EWR)Text von Bedeutung für den EWR"
    shell bank
    en
    Definition credit institution or financial institution, or an institution that carries out activities equivalent to those carried out by credit institutions and financial institutions, incorporated in a jurisdiction in which it has no physical presence, involving meaningful mind and management, and which is unaffiliated with a regulated financial group Reference "Directive (EU) 2015/849 on the prevention of the use of the financial system for the purposes of money laundering or terrorist financing, amending Regulation (EU) No 648/2012, Article 3 point (17)"
    société bancaire écran | banque fictive
    fr
    Definition établissement de crédit ou établissement financier, ou établissement exerçant des activités équivalentes à celles exercées par des établissements de crédit ou des établissements financiers, constitué dans un pays ou territoire où il n'a aucune présence physique par laquelle s'exerceraient une direction et une gestion véritables et qui n'est pas rattaché à un groupe financier réglementé Reference "DIRECTIVE (UE) 2015/849 DU PARLEMENT EUROPÉEN ET DU CONSEIL du 20 mai 2015 relative à la prévention de l'utilisation du système financier aux fins du blanchiment de capitaux ou du financement du terrorisme, modifiant le règlement (UE) nº 648/2012 du Parlement européen et du Conseil et abrogeant la directive 2005/60/CE du Parlement européen et du Conseil et la directive 2006/70/CE de la Commission (20.12.2021)"
  7. FINANCE|taxation · BUSINESS AND COMPETITION|business organisation · LAW

    #634342

    IATE #1683694
    cuideachta chaoch Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Briefkastenfirma | Strohfirma
    de
    Definition Firma, die nur die elementaren Anforderungen an Organisation und Eintragung in einem Staat erfüllt, ohne dort wesentliche Vermögenswerte zu haben oder Tätigkeiten auszuführen Reference EP/DE, in Anlehnung an EN Definition
    letterbox company | mailbox company | paper company | shell company | shell corporation | money box company | front company | dummy company | brass plate company | shell entity | letter box company | letter-box company
    en
    Definition company which has complied only with the bare essentials for organization and registration in a particular country without having any significant assets or operations Reference "COM-EN, based on: 1) OECD Centre for Tax Policy and Administration > Glossary of Tax Terms (18.8.2015)2) Wikipedia > Shell corporation (19.1.2012)"
    Comment A classic tax avoidance operation is based on the buying and selling through tax haven shell companies to disguise true profits. The firm does its international operations through this shell corporation, thus not having to report to its country the sums involved, avoiding any taxes.
    société-écran | société boîte aux lettres | société fictive | compagnie écran | firme boîte aux lettres | entreprise boîte aux lettres
    fr
    Definition entité juridique établie dans un pays où elle n'a aucune activité économique (ou très peu) afin de profiter du régime le plus avantageux possible (impôt, salaires, etc.) Reference "EP-FR, d'après le site de la Confédération européenne des syndicats, ""Le recours aux sociétés boîtes aux lettre: une pratique visant à échapper à l'impôt qui se traduit par une exploitation des travailleurs partout en Europe"" (7.1.2020)"
  8. LAW|civil law|civil law|legal status

    #669526

    IATE #3643415
    cuideachta chaoch Reference "EUR-Lex, Breithiúnas na Cúirte (an tOchtú Dlísheomra), (Tarchur chun réamhrialú — Cánachas díreach — Saoirse bhunaíochta — Cáin chorparáide — Socruithe frithsheachanta cánach do chuideachtaí caocha — Ioncam inchánach a shocrú ar bhonn ioncaim íosta toimhdithe — Cuideachtaí agus eintitis atá liostaithe ar mhargaí náisiúnta rialáilte a eisiamh ó raon feidhme na socruithe cánach seo), 6.10.2022, https://eur-lex.europa.eu/legal-content/GA/TXT/HTML/?uri=CELEX:62021CJ0433&from=EN [9.6.2023]"
    ga
    Context “An gcuirtear toirmeasc le hAirteagail 18 (sean‑Airteagal 12 CE) agus 49 (sean‑Airteagal 43 CE) CFAE ar reachtaíocht náisiúnta, amhail Airteagal 30(1)(5) de [Dlí Uimh. 724/1994], sa leagan is infheidhme ratione temporis, roimh na leasuithe a tugadh isteach le [Dlí Uimh. 296/2006], nach n‑eisiatar leis ó raon feidhme na socruithe frithsheachanta cánach do chuideachtaí caocha — atá bunaithe ar íosrialacha a shocrú maidir leis an ioncam agus na fáltais atá nasctha le luach sócmhainní sonracha cuideachta, ar tásc nach mbaintear na híosmhéideanna seo amach gur cuideachta chaoch an chuideachta lena mbaineann agus lena socraítear an t‑ioncam atá inchánach ar bhonn toimhdithe Reference "EUR-Lex, Breithiúnas na Cúirte (an tOchtú Dlísheomra), (Tarchur chun réamhrialú — Cánachas díreach — Saoirse bhunaíochta — Cáin chorparáide — Socruithe frithsheachanta cánach do chuideachtaí caocha — Ioncam inchánach a shocrú ar bhonn ioncaim íosta toimhdithe — Cuideachtaí agus eintitis atá liostaithe ar mhargaí náisiúnta rialáilte a eisiamh ó raon feidhme na socruithe cánach seo), 6.10.2022, https://eur-lex.europa.eu/legal-content/GA/TXT/HTML/?uri=CELEX:62021CJ0433&from=EN [9.6.2023]"
    Definition cuideachta nach ndearna ach na bunriachtanais loma a chomhlíonadh maidir le heagrú agus clárú i dtír ar leith gan aon sócmhainní nó oibríochtaí suntasacha a bheith aici agus a ndéantar a ngníomhaíochtaí tráchtála i dtír eile Reference Oifig an Ionchúisitheora Phoiblí Eorpaigh (OIPE), [9.6.2023]
    Comment Is féidir le hoibreoirí calaoiseacha iad a chur ar bun chun scéimeanna imghabhála cánach a cheilt.
    Briefkastenfirma | Briefkastengesellschaft | Basisgesellschaft | Offshore-Firma | Domizilgesellschaft
    de
    Definition Unternehmen, das nur die grundlegenden Anforderungen an die Organisation und Eintragung in einem bestimmten Land erfüllt hat, ohne über nennenswerte Vermögenswerte oder Geschäftstätigkeiten zu verfügen, und dessen gewerbliche Tätigkeiten in einem anderen Land ausgeübt werden Reference Europäische Staatsanwaltschaft (EUStA) (2.6.2023)
    Comment kann von betrügerischen Wirtschaftsbeteiligten als Deckmantel für Steuerhinterziehungspläne benutzt werden
    shell company | shell corporation | letterbox company | paper company | money box company | front company | dummy company | brass plate company
    en
    Definition company which has complied only with the bare essentials for organisation and registration in a particular country without having any significant assets or operations and whose commercial activities are carried out in another country Reference "letter-box company', OECD, Centre for Tax Policy and Administration, 'Glossary of Tax Terms', https://www.oecd.org/ctp/glossaryoftaxterms.htm#S (21.2.2023)"
    Comment Can be set up by fraudulent operators as a front to conceal tax evasion schemes.
  9. SOCIAL QUESTIONS|health|nutrition · AGRICULTURE, FORESTRY AND FISHERIES|fisheries|fishery resources|mollusc · AGRICULTURE, FORESTRY AND FISHERIES|fisheries|aquaculture|shellfish farming

    #622067

    IATE #1201579
    sliogiasc Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Nuair a bhí mé faoin uisce b’iomaí iasc agus sliogiasc a ghluais thar bráid, gach ceann acu ar na héisc is gile agus is ildaite dá bhfaca mé riamh. Bhí fásra mara agus an mhórsceir le feiceáil go soiléir faoin uisce freisin ach níl cead ag na turasóirí lámh a leagan orthu toisc a leochailí is atá siad.' Reference "I mBád Aeir Chuig Sceir Mhór na hAstráile', http://www.beo.ie/alt-i-mbad-aeir-chuig-sceir-mhor-na-hastraile.aspx [22.3.2016]"
    Meeresfrüchte
    de
    Definition alle essbaren Meerestiere, die keine Wirbeltiere sind Reference "Wikipedia, s. v. „Meeresfrüchte“, http://de.wikipedia.org/wiki/Meeresfr%C3%BCchte (13.6.2014)"
    Comment Typische Meeresfrüchte sind Muscheln und Wasserschnecken, Tintenfische und Kalmare, Garnelen, Krabben, Langusten und Hummer
    shellfish | shell fish
    en
    Definition "exoskeleton-bearing aquatic invertebrates used as food, including various species of molluscs, crustaceans, and echinoderms" Reference "Wikipedia > Shellfish (6.4.2021)"
    Comment Molluscs used as a food source by humans include many species of clams, mussels, oysters, winkles, and scallops. Some crustaceans that are commonly eaten are shrimp, lobsters, crayfish, and crabs. Echinoderms are not as frequently harvested for food as molluscs and crustaceans; however, sea urchin roe is quite popular in many parts of the world, where the live delicacy is harder to transport.
    mollusques et crustacés | coquillages
    fr
    Definition petits animaux aquatiques pourvus d'une carapace chitineuse ou d'une coquille Reference COM-FR
    Comment "L'anglais regroupe sous le terme générique de «shellfish» les crustacés [IATE:111917 ] tels que les langoustes et les mollusques [IATE:1114512 ] à coquille ou coquillages tels que les huîtres."
  10. AGRI-FOODSTUFFS|foodstuff|foodstuff|perishable goods · AGRICULTURE, FORESTRY AND FISHERIES|fisheries|fishing industry|fishery product

    #618695

    IATE #1098655
    forfhuarú Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Superchilling
    de
    superchilling | partial freezing | deep chilling | light freezing | sub-chilling | shell freezing
    en
    Definition "technique which entails lowering the temperature of a fishery product to between its initial freezing point (always below the temperature of melting ice, i.e. < 0°C) and about 1 to 2°C lower" Reference "COM-Terminology Coordination and COM-EN, based on: - Commission Delegated Regulation (EU) 2022/2258 amending and correcting Annex III to Regulation (EC) No 853/2004 of the European Parliament and of the Council on specific hygiene requirements for food of animal origin as regards fishery products, eggs and certain highly refined products, and amending Commission Delegated Regulation (EU) 2019/624 as regards certain bivalve molluscs- EFSA Panel on Biological Hazards, 'Scientific Opinion on the use of the so-called ‘superchilling’ technique for the transport of fresh fishery products' (3.8.2022), EFSA Journal, 19(1):6378, 2021"
    Comment The primary purpose of superchilling fresh fishery products is the extension of the shelf-life of fresh fish due to the reduction of the growth rate of spoilage bacteria at superchilling temperatures in comparison with the conventional chilling temperature. The main principle behind the term ‘superchilling’ is that the product appears non-frozen despite the presence of a certain fraction ice crystals present inside the food matrix. Despite some experts considering superchilling to have occurred when the temperature is just below 0°C without ice crystals being generated, this definition instead corresponds to the conditions for ‘supercooling’. Thus, the term ‘supercooling’ refers to products that are also stored at temperatures between 0°C and the initial freezing point of the fish.Superchilling technology comprises two stages–the actual superchilling process and the subsequent superchilling storage. Additionally, in the superchilling technology for fish, the pre-cooling (to lower the temperature difference between pre- and post-superchilling) is also key for the quality of the superchilled fish as it influences the ice crystal formation during superchilling, together with the rate of the superchilling and the storage conditions.
  11. EDUCATION AND COMMUNICATIONS|information technology and data processing

    #665669

    IATE #3599648
    sceallsamhail Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Schalenmodell
    de
    shell model
    en
    Definition model for validation of certificate chains where all certificates have to be valid at a given time Reference "COM-Terminology Coordination, based on:ETSI EN 319 102-1 V1.1.1 (2016-05). Electronic Signatures and Infrastructures (ESI); Procedures for Creation and Validation of AdES Digital Signatures; Part 1: Creation and Validation (24.6.2021)"
    modèle shell
    fr
    Definition modèle de validation d'un chemin de certification dans lequel tous les certificats doivent être valables à un moment précis Reference "COM-FR d'après:Site de l'Institut européen des normes de télécommunications (ETSI), EN 319 102-1 - V1.1.1 - Electronic Signatures and Infrastructures (ESI); Procedures for Creation and Validation of AdES Digital Signatures; Part 1: Creation and Validation (etsi.org) (26.10.2021)"
  12. TRANSPORT|maritime and inland waterway transport · AGRICULTURE, FORESTRY AND FISHERIES|fisheries

    #632073

    IATE #1593329
    plátáil chabhlach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Außenhautbeplattung | Beplattung
    de
    Definition Bei Stahlschiffen, Boden-und Seitenbeplattung des Schiffskörpers. Reference O.Krappinger,HSVA
    shell plating | hull plating
    en
    Definition outer plating of a vessel, comprising bottom plating, bilge plating, and side plating Reference Commission of the European Communities, Multilingual Dictionary of Fishing Vessels and Safety on Board, 2nd Edition, Fishing News Books and the Office for Official Publications of the European Communities, Brussels – Luxembourg, 1992
    tôles de bordé
    fr
    Definition Ensemble des tôles formant l'enveloppe extérieure du navire. Reference C. Nédélec, IFREMER
  13. AGRICULTURE, FORESTRY AND FISHERIES|means of agricultural production|means of agricultural production · INDUSTRY|chemistry|chemical compound

    #621271

    IATE #1163848
    foilpéad Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Folpet Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    2-[(tríchlóraimeitil)sulfainil]-1H-isiondól-1,3(2H)-dé-ón Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    N-(tríchlóraimeitiltia)tailimíd Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Folpet | 2-[(Trichlormethyl)sulfanyl]-1H-isoindol-1,3(2H)-dion | N-(Trichlor-methylthio)-phthalimid
    de
    Definition protektives Fungizid mit Breitenwirkung, das zur Bekämpfung von Pilzkrankheitserregern eingesetzt wird Reference "Deutscher Fachmann für Chemie nach University of Hertfordshire, Portal zu Pestiziden, s. v. „folpet“, https://sitem.herts.ac.uk/aeru/ppdb/en/Reports/354.htm (23.8.2018)"
    folpet | Ortho-Phaltan | Foltisan | Shell-Folpet | N-(trichloromethylthio)phthalimide | 2-[(trichloromethyl)sulfanyl]-1H-isoindole-1,3(2H)-dione
    en
    folpet
    fr
    C9H4Cl3NO2S
    mul
  14. TRADE|consumption · AGRICULTURE, FORESTRY AND FISHERIES|fisheries

    #624535

    IATE #1266261
    scilligeadh Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Entfernen der Schalen
    de
    shelling | deshelling
    en
    Definition removal of a crustacean shell Reference Correspondence with DG SANCO, dated 15.5.2014
    Comment "Not to be confused with:- shucking [ IATE:3557154 ]"
    décorticage
    fr
    Definition opération consistant à dépouiller un crustacé de sa carapace Reference COM-FR, d'après Le Grand Robert de la langue française > décortiquer [29.7.2014]
    Comment "À ne pas confondre avec décoquillage [IATE:3557154 ]"
  15. INTERNATIONAL RELATIONS|defence

    #603036

    IATE #268538
    tuairgneáil Reference "Cinneadh (CBES) 2022/883 lena leasaítear Cinneadh 2014/145/CBES a bhaineann le bearta sriantacha i ndáil le gníomhaíochtaí lena mbaintear an bonn d'iomláine chríochach, de cheannasacht agus de neamhspleáchas na hÚcráine nó ar bagairt iad na gníomhaíochtaí sin ar an méid sin"
    ga
    Beschuss | Artilleriebeschuss | Granatenbeschuss
    de
    Definition Beschießen von Zielen mit Wirkungsträgern wie Geschossen oder Granaten, die mit Sprengstoff gefüllt sind Reference "Council-DE in Anlehnung an Council-EN, s.a. Wikipedia Granate (1.2.2024)"
    shelling
    en
    Definition act of firing shells (= containers full of explosives) at something Reference "Cambridge Dictionary > 'shelling' (16.10.2023)"
    tir d'obus | tir d'artillerie | bombardement d'artillerie | bombardement | pilonnage
    fr
    Definition lancement d'obus par des pièces d'artillerie Reference Conseil-FR
  16. INTERNATIONAL RELATIONS|defence

    #622560

    IATE #1216284
    sliogán srapnail Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Definition diúracán a phléascann le linn a eitilte le gráin mharfacha luaidhe agus píosaí miotail eile a scaipeadh go forleathan Reference Fiontar, Ollscoil Chathair Bhaile Átha Cliath (DCU), bunaithe ar: 'Henry Shrapnel'. Hussey, M., Fréamh an Eolais, Coiscéim, Baile Átha Cliath, 2011.
    Schrapnellgranate | Schrapnell
    de
    Definition ein zum Flachbahnschuss bestimmtes, mit Bleikugeln gefuelltes Hohlgeschoss der Artillerie, das infolge Zuenderstellung kurz vor dem Ziel zerspringt Reference Zolltarif
    shrapnel shell
    en
    Definition a hollow projectile containing bullets or the like and a bursting charge, designed to explode before reaching the target, and to set free a shower of missiles Reference "Dictionary.reference.com > shrapnel, http://dictionary.reference.com/browse/shrapnel"
    Comment named after Henry Shrapnel (1761-1842), English army officer, its inventor [13.08.2015]
    obus à balles | shrapnel | shrapnell
    fr
    Definition obus rempli de balles, qu'il projette en éclatant Reference Tarif douanier
  17. SCIENCE|natural and applied sciences · AGRICULTURE, FORESTRY AND FISHERIES · ENVIRONMENT · ENVIRONMENT|natural environment|wildlife · SCIENCE|natural and applied sciences|life sciences

    #619640

    IATE #1114758
    turtar blaoscbhog Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    echte Weichschildkroeten | Weichschildkroeten | Weichschildkröten
    de
    Definition Familie der Ordnung Schildkroeten mit stark zurueckgebildetem Panzer Reference UEBEREINKOMMEN UEBER DEN INTERNATIONALEN HANDEL MIT GEFAEHRDETEN FREILEBENDEN TIEREN UND PFLANZEN,ABL,C 243,22.9.1980
    soft-shelled turtles
    en
    Definition a family of soft shelled fresh-water turtles in which the horny plates of the carapace are placed by leathery skin Reference CONVENTION ON INTERNATIONAL TRADE IN ENDANGERED SPECIES OF WILD FAUNA AND FLORA,OJ,C 243,22.9.1980
    trionychidés | Trionychidae | tortues à carpace molle
    fr
    Definition famille de l'ordre Testudinata de la classe des reptiles Reference Convention sur le commerce international des espèces de faune et de flore sauvages menacées d'extinction, JO, C 243,22.9.1980
    Trionychidae
    la
  19. SCIENCE|natural and applied sciences|life sciences · ENVIRONMENT|natural environment|wildlife · AGRICULTURE, FORESTRY AND FISHERIES|fisheries|fishery resources

    #639454

    IATE #2231472
    sliogán trach soladach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    solid surf clam | thick trough shell
    en
    mactre épaisse | mactre solide | spisule épaisse
    fr
    Definition """Mactres (Mactra spp.) : Coquillages bivalves de la famille des mactridés. Ce sont des fouisseurs présents sur les fonds sableux ou sablo-vaseux de la zone infra-littorale en Atlantique et en Méditerranée. Leurs coquilles à valves ovales symétriques mesurent de 5 à 12 cm. Les espèces les plus communes en France sont :La mactre coralline (Mactra corallina) mesurant jusqu'à 7 cm, l'intérieur de ses valves est de couleur violette ;La mactre fauve (Mactra glauca) mesurant jusqu'à 11 cm ;La mactre épaisse (Mactra solida ; Spisula solida) ou spisule. Sa coquille est de couleur blanc-jaunâtre mesurant jusqu'à 5 cm.""" Reference "Ifremer, Glossaire, http://envlit.ifremer.fr/infos/glossaire/m/mactres"
    Comment "Elle vit sur les côtes sud de l’Islande, de la Norvège (mer du Nord) au nord juqu’aux côtes atlantiques marocaines au sud. Elle est présente également dans l'archipel de MadèreSource : Commission Nationale Environnement et Biologie Subaquatiques, http://doris.ffessm.fr/fiche.asp?varpositionf=32&sousgroupe_numero=&fiche_numero=2066&origine=groupe (3.1.2011)"
    Spisula solida
    la
    ULO
    mul
  20. AGRICULTURE, FORESTRY AND FISHERIES|fisheries · SCIENCE|natural and applied sciences|life sciences · ENVIRONMENT|natural environment|wildlife

    #657976

    IATE #3572615
    breallach maighdeogach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    maighdeog Reference Rialachán (CE) Uimh 218/2009 maidir le Ballstáit atá ag iascaireacht san Atlantach thoir thuaidh do thíolacadh staidrimh ar ghabháil ainmniúil, CELEX:32009R0218/GAFaomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Venusmuscheln
    de
    Venus clams | venerids | Venus shells | veneridae
    en
    Definition small to large saltwater clams in the family Veneridae Reference "National Biodiversity Network (NBN) Atlas, 'Veneridae' (15.1.2020)"
    praires | palourdes | vénus | clovisses | vénéridés | petites praires | Veneridae
    fr
    Definition famille de mollusques lamellibranches bivalves regroupant entre autres les vénus, les praires et les palourdes Reference "Conseil-FR, d'après:- Le trésor de la langue française informatisé, Vénéridés (8.5.2020)"
    Comment "Rang taxonomique: famille."
    Veneridae
    la
    Comment "Taxonomic rank: Family, IATE:907850 ."
    CLV
    mul