ECONOMICS · TRADE|marketing|preparation for market
- frithfhógra Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
66 results
- FINANCE|taxation
- GRCM Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- sásra aistrithe táillí ginearálaithe Reference 'Sásra aistrithe táillí CBL: calaois CBL a chosc,' an Chomhairle Eorpach, Comhairle an Aontais Eorpaigh, http://www.consilium.europa.eu/ga/policies/vat-reverse-charge/ [18.6.2018] ; Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- generalised reverse charge mechanism | generalised domestic reverse charge mechanism | GRCM
- en
- Definition mechanism which allows Member States particularly affected by tax fraud to take temporary measures whereby VAT on domestic business-to-business supplies of goods/services are payable by the recipient rather than the supplier Reference COM-EN based on 'Fighting VAT fraud: Commission proposal on generalised domestic reverse charge mechanism', Deloitte, https://www2.deloitte.com/nl/nl/pages/tax/articles/fighting-vat-fraud-commission-proposal-generalised-domestic-reverse-charge-mechanism.html [9.10.2017]
- mécanisme d'autoliquidation généralisé | MALG
- fr
- Definition mécanisme autorisant certains États membres particulièrement touchés par la fraude à la TVA à transférer la responsabilité de la notification de la TVA du vendeur à l'acheteur d'un bien ou d'un service Reference COM-FR, d'après le site du Conseil européen et du Conseil de l'Union européenne > Politiques > Mécanisme d'autoliquidation: prévenir la fraude à la TVA, http://www.consilium.europa.eu/fr/policies/vat-reverse-charge/ [18.10.2017]
- BUSINESS AND COMPETITION|accounting
- éadáil droim ar ais Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- umgekehrter Unternehmenserwerb
- de
- Definition Transaktion, bei der der Erwerber das Unternehmen ist, dessen Eigenkapitalanteile erworben wurden und das emittierende Unternehmen das erworbene Unternehmen ist Reference Terminologiedienst Fidacta - Wirtschaftsprüfer (WP) und Chartered Certified Accountant (FCCA) basierend auf Verordnung (EG) Nr. 495/2009 (IFRS 3), vgl. IFRS 3.B16 und IFRS 3.B19, CELEX:32009R0495/DE
- reverse acquisition
- en
- Definition An acquisition when an enterprise obtains ownership of the shares of another enterprise but as part of the exchange transaction issues enough voting shares, as consideration, such that control of the combined enterprise passes to the owners of the enterprise whose shares have been acquired. Reference IASCF, Key term list
- ENVIRONMENT · FINANCE
- ceant droim ar ais Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- Einkaufsauktion | Nachfrageauktion | umgekehrte Auktion | Beschaffungsauktion
- de
- Definition Ausschreibung/ Auktion, bei der das niedrigste Angebot den Zuschlag erhält Reference Council-DE, vgl. Mittlg. KOM(2004)479 endg. - Vertrauenswürdigkeit elektronischer B2B-Marktplätze, Nr.1 CELEX:52004DC0479/DE
- Comment wird vor allem bei der Beschaffung von Gütern und Dienstleistungen eingesetzt, aber auch bei der Vergabe von Fördergeldern, wobei das Projekt mit dem geringsten Bedarf erhält als Erstes oder Einziges die Mittel erhält (vgl. http://diepresse.com/home/meinung/kommentare/1384682/Zum-Dritten-zum-Zweiten-zum-Ersten ; http://thomas.loc.gov/cgi-bin/cpquery/?&sid=cp111p0OD6&refer=&r_n=hr137.111&db_id=111&item=&sel=TOC_107030&; ) (beide: 17.11.15); eine Variante ist der Ankauf wertgeminderter Aktiva, bei der die Ankaufsumme festgesetzt ist und der Bieter mit dem höchsten Mengengebot den Zuschlag erhält (vgl. http://www.cramton.umd.edu/papers2005-2009/ausubel-cramton-troubled-asset-reverse-auction.pdf ) (17.11.15)
- procurement auction | reverse auction
- en
- Definition An auction in which the price decreases during the course of bidding and in which the lowest bid wins. Reference Council CENTERM (01.09.2009)
- Comment Reverse auctions can be held for example by buyers of goods, services or any tradable units, such as carbon credits, as well as by authorities wishing to award subsidies to projects. "Reverse" because sellers compete to sell a product or service, as opposed to buyers competing to buy it
- enchères inversées
- fr
- Definition système d'enchères dans lequel l'acheteur met aux enchères un besoin (biens ou plus généralement un service) et les différents fournisseurs-vendeurs font des offres descendantes Reference D'après: Le marché des enchères publiques en France, avis du Conseil économique et social sur le rapport présenté par M. Pierre Simon au nom de la section des finances, 26.3.2008, glossaire
- Comment Voir "enchères électroniques inversées", IATE:926032 .
- SOCIAL QUESTIONS|migration
- filleadh daoine oilte Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- Rückwanderung von Hochqualifizierten | Rückwanderung hochqualifizierter Arbeitskräfte
- de
- Definition Rückkehr hochqualifizierter Arbeitskräfte wie Wissenschaftler und Intellektueller in ihr Heimatland Reference Council-DE
- Comment siehe auch Abwanderung von Hochqualifizierten ( IATE:760255 ); Zuwanderung von Hochqualifizierten ( IATE:2208298 )
- reverse brain drain | brain regain
- en
- Definition return of trained and talented individuals to their country of origin Reference Council-EN
- Comment See IATE:760255 for "brain drain" and IATE:2208298 for "brain gain".
- retour des cerveaux | rapatriement des cerveaux
- fr
- Definition retour vers leur pays d'origine de certains groupes d'étrangers hautement qualifiés, jeunes diplômés ou professionnels confirmés Reference Conseil-FR, d'après Mots pluriels, Revue internationale en ligne de lettres et de sciences humaines, nº20, février 2002, http://motspluriels.arts.uwa.edu.au/MP2002ajg.html, [24.6.2014]
- SOCIAL QUESTIONS|health|medical science
- cúl-scagthástáil chascáideach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- claon-scagthástáil chascáideach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- scagthástáil chascáideach droim ar ais Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
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- reverse cascade screening
- en
- Definition screening that identifies the asymptomatic individual (who is at risk of developing a disease) first and uses this information to identify undiagnosed affected relatives Reference E Cadet, D Capron, M Gallet, M-L Omanga-Léké, H Boutignon, C Julier, K J H Robson and J Rochette. J. Med. Genet. Reverse cascade screening of newborns for hereditary haemochromatosis: a model for other late onset diseases? J. Med. Genet. 2005;42;390-395 http://jmg.bmj.com/cgi/reprint/42/5/390.pdf [15.9.2008]
- Comment See also cascade screening ( IATE:2250823 ), which is used to identify asymptomatic individuals who are at risk of developing a disease because they have an affected relative.
- FINANCE|taxation · FINANCE|taxation|tax on consumption
- nós imeachta aistrithe táillí Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- Verlagerung der Steuerschuld | Umkehrung der Steuerschuldnerschaft
- de
- Definition Bestimmung des Empfängers einer steuerpflichtigen Lieferung oder Dienstleistung zum Steuerschuldner in Umkehrung der üblichen Regelung, nach der der Lieferer bzw. Dl.erbringer die MWSt schuldet Reference Council-DE
- Comment geregelt in Art. 194-199b d. RL 2006/112/EG über das gemeinsame Mehrwertsteuersystem http://eur-lex.europa.eu/legal-content/DE/TXT/?qid=1400154964055&uri=CELEX:02006L0112-20130815 (konsolid. Fassung) DIV: RSZ 15.5.14
- RCM | reverse charge procedure | reverse charge mechanism | self-billing mechanism
- en
- Definition procedure whereby Member States may designate the purchaser rather than the seller as the person liable to pay the tax on a transaction Reference Council Directive 98/80/EC of 12 October 1998 supplementing the common system of value added tax and amending Directive 77/388/EEC - Special scheme for investment gold, CELEX:31998L0080
- mécanisme de "reverse charge" | autoliquidation | procédure de "reverse charge" | mécanisme d'autoliquidation | procédure dite de "reverse charge"
- fr
- Definition procédure par laquelle les Etats membres peuvent désigner l'acheteur comme étant la personne redevable de la taxe, en lieu et place du vendeur Reference Sur base de la directive 98/80/CE complétant le système de taxe sur la valeur ajoutée et modifiant la directive 77/388/CEE - Régime particulier applicable à l'or d'investissement, CELEX:31998L0080/FR
- INDUSTRY|building and public works · TRANSPORT|land transport|land transport
- cuar cúlaithe Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- Doppelkurve
- de
- Definition s-förmig verlaufender Fahrweg Reference WB Nahverkehr,Alba 1981
- reverse curve
- en
- Definition an "S" bend on a guideway i.e.,a curve in one direction followed immediately by one in the opposite direction Reference Dict.Public Transport,Alba 1981
- INDUSTRY|mechanical engineering|mechanical engineering · TRANSPORT|land transport|land transport
- cuar cúlaithe Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- reverse curve | reverse curves
- en
- Definition two abutting curves of opposite flexure or hand Reference Decision 2008/217/EC concerning a technical specification for interoperability relating to the infrastructure sub-system of the trans-European high-speed rail system CELEX:32008D0217/EN
- contre-courbe | courbes et contre-courbes
- fr
- Definition courbe suivant immédiatement une autre courbe dont la courbure ou l'aiguille est opposée Reference COM-FR, d'après la décision 2011/275/UE concernant une spécification technique d’interopérabilité relative au sous-système «infrastructure» du système ferroviaire transeuropéen conventionnel, CELEX:32011D0275/FR
- EDUCATION AND COMMUNICATIONS|information technology and data processing · SCIENCE|humanities
- foclóir aisiompaithe Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- reverse dictionary
- en
- Definition a dictionary organized in a non-standard order (usually referring to being in a so-called "reverse" order) that provides the user with information that would be difficult to obtain from a traditionally alphabetized dictionary Reference Wikipedia, Reverse dictionary, https://en.wikipedia.org/wiki/Reverse_dictionary [24.8.2016]
- Comment There are two principal types of reverse dictionaries: reverse word dictionaries, and reverse concept dictionaries (conceptual dictionary).
- EMPLOYMENT AND WORKING CONDITIONS · LAW|rights and freedoms · SOCIAL QUESTIONS
- idirdhealú dearfach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- reverse discrimination | positive discrimination | positive action | affirmative action
- en
- Definition practice or policy of favouring individuals belonging to groups known to have been discriminated against previously Reference 'positive discrimination' (4.12.2020), Lexico.com, Oxford University Press, 2020
- Comment In employment, positive discrimination is the act of favouring someone based on a 'protected characteristic' over other candidates who may be more qualified. Examples include age, marital status, being pregnant or on maternity leave, disability, race, religion, sex or sexual orientation.Unlike positive action, which covers a much broader range of measures aimed at ensuring equal treatment, positive discrimination is considered to be an unlawful practice that has a negative impact on those who fall outside the scope of the policy in question.
- action positive | discrimination positive
- fr
- Definition pratique ou politique consistant à favoriser les membres d'un groupe victime de discriminations systématiques, sans aucun autre fondement que l'appartenance à ce groupe Reference Conseil-FR, d'après le rapport de la Commission au Conseil et au Parlement européen sur l'application de la directive 2000/43/CE relative à la mise en œuvre du principe de l'égalité de traitement entre les personnes sans distinction de race ou d'origine ethnique
- Comment Interdite, la discrimination positive, qui consiste à donner une préférence automatique et absolue, est à distinguer de l'action positive, autorisée, qui désigne un ensemble de mesures spécifiques et temporaires destinées à prévenir ou à compenser des désavantages liés à un "critère protégé" (âge, sexe, origine ethnique, etc.).
- TRADE|marketing|preparation for market
- aisiompú iontrála Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- Stornierung | Stornobuchung
- de
- Definition Annulierung einer Buchung durch Gegenbuchung Reference International Accounting Lexicon(U.E.C.)-Konzernrechnungslegung
- cancellation of an entry | reversal of a posting | reversal of an entry | reverse entry
- en
- Definition the cancelling of a bookkeeping entry by means of a reversing entry Reference Internat.Account.Lex.,UEC-Group Accounts
- annulation | contre-passation | extourne
- fr
- Definition annulation d'une écriture au moyen d'une écriture inverse Reference Internat.Accounting Lex.,UEC-Comptes de groupe
- INDUSTRY|chemistry|chemical industry
- ais-eitseáil Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- reverse etching
- en
- Definition the passage of an electric current through a solution containing a hexavalent chromium compound, in a tank connected to a rectifier, in order to produce an etch on a metal or other substrate Reference Government of Canada > Justice Laws Website > Consolidated Regulations > SOR/2009-162 - Table of Contents SOR/2009-162 > Chromium Electroplating, Chromium Anodizing and Reverse Etching Regulations, http://laws-lois.justice.gc.ca/eng/regulations/SOR-2009-162/page-1.html [4.2.2016]
- INDUSTRY|mechanical engineering
- dóire frithshreibhe Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- cuasán dó go sreabhadh cúltreo Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- cuasán dó cúlsreabh Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- cuasan dó cúlsreibhe Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- counterflow burner | reverse flow combustion chamber
- en
- Definition a form of burner used in gas-turbine engines in which air from the compressor travels the full length of the chamber and then has its direction of flow reversed to enter the flame tube or inner liner,the exhaust gases issuing from the chamber near the end where the compressor air is introduced Reference Multilingual Aeronautical Dictionary(AGARD,1980)
- INDUSTRY|mechanical engineering · TRANSPORT|land transport|land transport
- giar cúlaithe Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- reverse gear
- en
- Definition very low gear for driving backwards, denoted by the letter R on a gear knob or gear selector Reference "reverse gear". Motor Era, Dictionary of Automotive Terms. http://www.motorera.com/dictionary/re.htm [16.4.2013]
- FINANCE
- eintiteas hibrideach droim ar ais Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- umgekehrt hybrides Unternehmen | umgekehrt hybride Gestaltung | umgekehrt hybrider Rechtsträger
- de
- Definition Unternehmen, das in dem Steuergebiet, in dem es gegründet oder gebildet wurde, als steuerlich transparent und von einem anderen Steuergebiet als steuerlich nicht transparent behandelt wird Reference Vorschlag COM(2016) 687 final für eine Richtlinie des Rates zur Änderung der Richtlinie (EU) 2016/1164 bezüglich hybrider Gestaltungen mit Drittländern CELEX:52016PC0687/DE
- Comment siehe auch 'hybrides Unternehmen' IATE:3550607
- reverse hybrid | reverse hybrid entity
- en
- Definition entity which is treated as transparent in the jurisdiction in which it was originally formed or created and as non-transparent by another jurisdiction Reference Explanatory memorandum (footnote 2) of the proposal for a Council Directive amending Directive (EU) 2016/1164 as regards hybrid mismatches with third countries CELEX:52016PC0687
- Comment See also 'hybrid entity' [ IATE:3550607 ]
- entité hybride inversée
- fr
- Definition entité considérée comme transparente dans la juridiction où elle a été initialement constituée ou créée et comme non transparente par une autre juridiction Reference Exposé des motifs (nbp 2) de la proposition de directive du Conseil modifiant la directive (UE) 2016/1164 en ce qui concerne les dispositifs hybrides faisant intervenir des pays tiers, CELEX:52016PC0687/fr
- Comment Voir aussi "entité hybride" [IATE:3550607]
- SCIENCE|natural and applied sciences|life sciences
- measúnacht hibridiúcháin aisiompaithe Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- hibridiú aisiompaithe Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- hybridisation | reverse hybridisation assay | reverse hybridisation
- en
- Definition molecular diagnostic method for the detection and characterisation of microbial pathogens and especially analysis after the amplification of genetic material (postamplification analysis); the opposite of the Southern blot technique [ IATE:1687545 ] Reference COM-EN, based on:Gary W. Procop. Molecular Diagnostics for the Detection and Characterization of Microbial Pathogens. Clin Infect Dis. (2007) 45 (Supplement 2): S99-S111 http://cid.oxfordjournals.org/content/45/Supplement_2/S99.full [10.11.2011]
- Comment For more information, see: Gary W. Procop. Molecular Diagnostics for the Detection and Characterization of Microbial Pathogens. Clin Infect Dis. (2007) 45 (Supplement 2): S99-S111 http://cid.oxfordjournals.org/content/45/Supplement_2/S99.full [10.11.2011]
- EDUCATION AND COMMUNICATIONS|education|education policy · SOCIAL QUESTIONS
- ionchuimsiú aisiompaithe Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- reverse inclusion
- en
- Definition the process of including typically developing children in a special education classroom so that these children can be social and educational role models for the students with disabilities Reference EP-TERMCOORD based on- Albemarle County Public SchoolsDepartment of Student Learning > Special Education > ECSE reverse inclusion, https://www2.k12albemarle.org/dept/instruction/sped/Pages/ECSE-reverse-inclusion.aspx [7.8.2018] - Bright Hub Education > Home > Special Ed > Inclusion StrategiesPerles K., ‘What Do You Think About Reverse Inclusion?’, Bright Hub Education, 17.1.2012, https://www.brighthubeducation.com/special-ed-inclusion-strategies/66812-what-is-reverse-inclusion-bringing-traditional-students-into-special-ed-classes/ [18.8.2018]
- inclusion à l’envers | inclusion inversée | inclusion inv
- fr
- Definition situation dans laquelle les élèves ordinaires sont invités à se joindre au programme des élèves en situation de handicap Reference Inclusion et bien-être des élèves en situation de handicap moteur : analyse des pratiques différenciées d’enseignants d’éducation physique et sportive, Maxime Tant et Éric Watelain, 2015, Revue Education, Santé, Sociétés, Vol. 2, No. 1, UNIRéS, Archives contemporaines, ISBN: 9782813002273, https://books.google.lu/books?id=3ZqKCwAAQBAJ&pg=PA57&lpg=PA57&dq=situation+dans+laquelle+les+%C3%A9l%C3%A8ves+ordinaires+sont+invit%C3%A9s+%C3%A0+se&source=bl&ots=2_PrJ-L3qO&sig=tw-0qQhEicou2Mtvx9eMhdKN84A&hl=fr&sa=X&ved=2ahUKEwi2mImtnvTeAhUPDOwKHSPwBRoQ6AEwAHoECAkQAQ#v=onepage&q=situation%20dans%20laquelle%20les%20%C3%A9l%C3%A8ves%20ordinaires%20sont%20invit%C3%A9s%20%C3%A0%20se&f=false [28.11.2018]
- INDUSTRY|chemistry
- anailís trí chaolú iseatópach aisiompaithe Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- inverse isotopes dilution method | inverse isotope dilution method | reverse isotope dilution analysis | reversed isotope dilution analysis | inverse isotope dilution analysis
- en
- Definition isotope dilution analysis [ IATE:1530947 ] used for the determination of the isotopic carrier in a solution of a radionuclide with the aid of one of its stable isotopes Reference IUPAC. Compendium of Chemical Terminology, 2nd ed. (the "Gold Book"). Compiled by A. D. McNaught and A. Wilkinson. Blackwell Scientific Publications, Oxford (1997). XML on-line corrected version: http://goldbook.iupac.org (2006-) created by M. Nic, J. Jirat, B. Kosata; updates compiled by A. Jenkins. ISBN 0-9678550-9-8 http://goldbook.iupac.org/R05375.html [1.7.2010]
- EDUCATION AND COMMUNICATIONS|communications|communications systems
- nasc anall Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- Rückkanal
- de
- Definition Funkverbindung von einem mobilen Nutzer zu einer festen Station Reference ITWissen.info > Rückkanal, http://www.itwissen.info/Rueckkanal-back-channel.html (15.1.2018)
- reverse link
- en
- Definition communications link that characterizes the flow of information from the user to the service provider Reference Innovation, Science and Economic Development Canada > Internet, Radio, and Wireless > Spectrum Management and Telecommunications > Reports and References > Radio Spectrum Inventory: A 2010 Snapshot — Canada, Chapter 7 - Satellite Services, https://www.ic.gc.ca/eic/site/smt-gst.nsf/eng/sf10326.html [23.1.2017]