Activity

chartering of trucks using the freight exchange. En effet j'ai pu participer à cette activité en mettant en œuvre mes compétences en transport routier de marchandises comme la technique d'optimisation des camions. In fact I could participate in this activity by implementing my skills in road freight as the optimization technique trucks. Stage de deuxième année de GLT Second-year internship GLT Ce stage était plus spécifique que le précédent car un sujet de stage est défini dès le début. This course

we use in the zoos, like monkeys, elephants or dolphins? Language, as we already have told, is a form of communication. We could call it a way of explaining simpler an idea emerged in a human brain. Why simpler? Because I believe that the activity of a human brain can’t be represented in its entire reality. It’s to complex. Who could explain what’s going on in the mind (or brain) of a man the second before he jumps from the 10th stair and commits a suicide? I don’t think those mental activities

cliff. 23. ENEMY A person who hates sb or who acts or speaks against sb/sth He has a lot of enemies in the company. 24. ENERGY The ability to put effort and enthusiasm into an activity, work, etc. It’s a waste of time and energy. 25. FINANCING Money used to run a business, an activity or a project Finance for education comes from taxpayers 26. MADNESS The state of having a serious mental illness There may be a link between madness and creativity. 27. CRASH

Senior Fitness Association . . . . . . . . . . . . . . . . . . . www.seniorfitness.org Canadian Center for Activity and Aging . . . . . . . . . . . . . . . . www.uwo.ca/actage Centers for Disease Control and Prevention . . . . . . . . . . . . . www.cdc.gov Health and Age (Novartis Fondation for Gerontology) . . . . . www.healthandage.com/index.jsp International Society for Aging and Physical Activity . . . . . . . www.isapa.org Internet Health Resources . . . . . . . . . . . . . . . . . . . . . . . .

alpinistes. The practice of regular physical activity may be responsible for a potential risk of injury, variable in type and severity, depending on the sport, age and conditions of such practice The sport is a source of many health problems, and it is one of the best providers of medical consultations. It is estimated that the sport is responsible for about one thousand deaths per year and that 10% of cases, diseases are the result of a sporting activity. Deaths result not only spectacular accidents

already know if the consequences of this tourism will be good or bad about the fauna and the flora (and even the scientific work) in Arctic and Antarctic. How can we prevent that? Anyway, without the human activity, the ice floe melts in summer, and forms again in winter. But, human activity raises and produces lots of pollution, which leads to the global warming (because of the greenhouse effect). So, we have to produces less pollution, by taking the bus, or riding bike (or horse), we can’t save

it. I look forward to coming at home. Your village please me a lot and it is not far from New York. I like very munch to see the Statue of Liberty, descover Manhattan and Central Park. In you letter, I can saw that in Story Brook it is a lot of activity. I come to descover your way of life and your culture but especially to improve my English and to live a new experience. Thank you very much for your letter. It is really nice of you to present our family. Now, I'd like to introduce myself,

et Dugdale, 2002, p. 132). En 1988, James Brimson et Callie Berliner publient un ouvrage où ils décrivent cette méthode : Cost management for today’s advanced manufacturing : the CAM-I conceptual design. La dénomination adoptée par le CAM-I est activity accounting, mais en réalité les fondements de la méthode sont les mêmes que pour l’ABC. Le système de calcul des coûts proposé par le CAM-I émerge d’une part des évolutions constatées sur le terrain, notamment dans les entreprises américaines

deuxième étape suppose l’attribution des coûts des activités sur des porteurs de coûts (produits, activités, services). L’unité de mesure de l’activité, en permettant la relation entre les porteurs de coûts, sera nommée “inducteur d’activité”(driver activity) (une nouvelle unité de travail), en fonction de laquelle on détermine le coût unitaire , plus précisément: Cu da = CTA (i) N da (2) , où: Cuda = le coût unitaire d’un inducteur d’activité Nda = le nombre des inducteurs d’activité

de diffusion des innovations managériales en comptabilité et contrôle de gestion : Une étude comparative, Comptabilité – Contrôle – Audit, Numéro spécial, Mai 2003, p. 7-26. Argyris C., Kaplan R. S. (1994), Implementing new knowledge: the case of activity-based costing, Accounting Horizons, vol. 8, N° 3, p. 83-150. Berland N. (2002), Le contrôle budgétaire, Repères, Editions La découverte. Berland N. (2003), « Gestion sans budget : de timides débuts », Business Digest, juillet-août. Berland