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Kampjuni ta' traduzzjonijiet sottomessi: 6
English to Maltese: Exhibit 1
Test tas-sors - English Audit Mandate
In terms of Section 108 subsection 5 of the Constitution and Section 7 of the First Schedule of the Auditor General and National Audit Office Act, 1997 I am hereby reporting on the observations of the audits performed for the financial year under review.
Respective Responsibilities of the Accountant General and Accounting Officers
As determined by the Financial Administration and Audit Act, 1962, the onus for the proper discharge of financial administration and the preparation of financial statements rests with the Accountant General and the Accounting Officers.
Basis of Opinion
The International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics and Auditing Standards were used as guidelines of practices to be followed in the conduct of the audits.
The administrative and accounting organisation, as well as their internal control procedures within Ministries and Departments subjected to our audit were examined.
Where necessary we dealt with the weaknesses in the internal control system in our audits by forwarding recommendations for consideration by the respective auditees.
This Audit Report covers only matters which have been examined on a risk and systems basis. The opinion does not cover or draw conclusions upon areas that have not been examined.
This Audit Report together with the Mid-Year Report on the Public Accounts 2005 (Annex A refers) that was presented to Parliament in July 2006 form the basis of this Opinion.
Opinion
Proper and consistent application of internal controls and compliance with a number of rules and regulations need to be strengthened.
Except for the relevant comments contained in this report and in the Mid-year Report, the accounts and records subjected to our audit were fairly stated.
In terms of paragraph 5 (ii) of the First Schedule of the Act, I am to report that, subject to instances referred to in the findings of the Report, I received all the information and explanations required for the carrying out of my duties.
J. G. Galea
Auditor General December 2006
(Source: National Audit Office. ‘Report by the Auditor General: Public Accounts 2005’, p 8.)
Test tas-sors - Maltese Il-Kunsill Nazzjonali tal-Ilsien Malti L-20 ta’ Frar 2008
Stqarrija għall-Istampa
Il-kitba tal-kliem li dieħel fil-Malti mill-Ingliż
Fit-12 ta’ April li ġej il-Kunsill Nazzjonali tal-Ilsien Malti [KNLM] se jorganizza seminar pubbliku fuq il-kitba tal-kliem li daħal u dieħel fil-Malti mill-Ingliż, u qed jistieden lil kull min hu interessat biex jagħti fehemtu. Dan huwa t-tieni seminar fis-sensiela “Innaqqsu l-Inċertezzi” li biha l-Kunsill qiegħed jagħti lill-Malti dehra aktar aġġornata u dinjituża.
Għalkemm ir-regoli attwali jagħtu xi linji dwar kif għandu jinkiteb il-kliem li ġej mill-Ingliż, dawn il-linji huma wiesgħa u vagi ħafna, tant li għad hawn bosta inċertezzi u nuqqas ta’ qbil dwar l-interpretazzjoni tagħhom fi kliem partikolari. Din hija sitwazzjoni ta’ ħsara għall-iżvilupp armonjuż tal-kitba Maltija u ta’ tfixkil għal bosta
ġurnalisti, tradutturi u għalliema fix-xogħol tagħhom. Mhux ta’ b’xejn li l-kitba tal-kliem Ingliż fil-Malti kultant żmien qed tkun it-tema ta’ korrispondenza mqanqla fil-gazzetti tagħna.
Dejjem bil-ħsieb li jwarrab it-tfixkil u jnaqqas l-inċertezzi fil-kitba ta’ lsienna, il-Kunsill tal-Malti ħaseb biex, qabel ma jikkunsidra li jirrevedi, jiċċara jew jibdel ir-regoli eżistenti, ilaqqa’ lil kull min huwa interessat f’dan id-dibattitu biex jgħid tiegħu f’seminar ta’ ġurnata. Dan ikun eżerċizzju li jinvolvi lil kull min hu interessat, imma b’mod speċjali l-għalliema, il-qarrejja tal-provi, it-tradutturi, il-kittieba, il-ġurnalisti, l-eżaminaturi u l-lingwisti.
Min jinteressah jattendi dan is-seminar hu mitlub javża lill-Kunsill billi jiktiblu fl-indirizz elettroniku [email protected] jew inkella jżur www.kunsilltalmalti.gov.mt Kull min jixtieq jikteb fehemtu fuq is-suġġett jista’ jibgħatha fl-istess indirizz elettroniku.
[Sar tibdil fl-ortografija oriġinali tas-sors li jirrifletti l-aġġornament il-ġdid tar-regoli mill-KNLM, li uffiċjalment daħal fis-seħħ fil-25 ta’ Lulju 2008.]
Test tas-sors - Italian Ente Nazionale per l’Aviazione Civile Roma, 22 Settembre 2008
Comunicato stampa
Il Commissario Straordinario Fantozzi in ENAC: entro giovedì 25 dovrà presentare un piano realistico sul futuro economico-finanziario dell’Alitalia per mantenere le licenze
Il Presidente ed il Direttore Generale dell’ENAC, Vito Riggio e Silvano Manera, hanno incontrato questa mattina Augusto Fantozzi, Commissario Straordinario di Alitalia S.p.A., di Alitalia Express S.p.A. e di Volare S.p.A., per verificare se permangono le condizioni per il mantenimento delle licenze in base al Regolamento Comunitario n. 2407/92.
Constatato lo stato di chiara crisi economico finanziaria della compagnia e l’attuale assenza di offerte, dato il ritiro della società CAI, l’ENAC ha chiesto al Commissario Straordinario di presentare entro giovedì 25 settembre una relazione contenente un piano di emergenza che abbia le stesse caratteristiche di concretezza e di realismo in base alle quali l’ENAC aveva precedentemente rilasciato le licenze provvisorie.
L’eventuale carenza dei requisiti per il mantenimento delle licenze o l’assenza di nuove offerte determineranno inevitabilmente il decadere delle stesse.
Il Commissario Straordinario Fantozzi ha dichiarato che in caso di mancanza di un piano realistico sarà lui stesso a chiedere l’autosospensione delle operazioni di volo.
L’ENAC precisa, inoltre, che continua a verificare quotidianamente il mantenimento dei requisiti previsti dalla normativa in termini di sicurezza della compagnia aerea.
Test tas-sors - Italian 1-bis. Al fine di assicurare un elevato livello di tutela dei consumatori e di evitare che siano indotti in errore, è vietata nelle etichettature delle miscele di formaggi l'indicazione di formaggi a denominazione di origine protetta (DOP), fatta salva l'indicazione tra gli ingredienti della percentuale dei formaggi DOP utilizzati, a condizione che sia riportata con i medesimi caratteri, dimensioni e colori delle altre indicazioni.
1-ter. È istituito il sistema di qualità nazionale « Sistema di produzione integrata », di seguito denominato « Sistema ». Il Sistema è finalizzato a garantire una qualità del prodotto finale significativamente superiore alle norme commerciali correnti in termini di sanità pubblica, salute delle piante e degli animali, benessere degli animali e tutela ambientale. Il Sistema è strutturato per gestire le pratiche agricole e zootecniche conformemente a una disciplina di produzione denominata « produzione integrata », la cui verifica, eseguita in base a uno specifico piano di controllo, è demandata a organismi terzi accreditati in base alle norme vigenti.
1-quater. Si definisce «produzione integrata » il sistema di produzione agroalimentare che utilizza tutti i mezzi produttivi e di difesa dalle avversità delle produzioni agricole, volti a ridurre al minimo l'uso delle sostanze chimiche di sintesi e a razionalizzare la fertilizzazione, nel rispetto dei princìpi ecologici, economici e tossicologici. I requisiti e i dettagli tecnici che contraddistinguono la produzione integrata sono definiti con decreto del Ministro delle politiche agricole alimentari e forestali, previa intesa in sede di Conferenza permanente per i rapporti tra lo Stato, le regioni e le province autonome di Trento e di Bolzano. La produzione che risulta conforme al Sistema può essere contraddistinta da uno specifico segno distintivo.
(Fonte: Disegno di legge presentato dal Ministro delle politiche agricole alimentari e forestali, di concerto con il Ministro dell’ambiente e della tutela del territorio e del mare, con il Ministro per i rapporti con le regioni, e con il Ministro per le politiche europee. Disposizioni per il rafforzamento della competitività del settore agroalimentare. 4 marzo 2009.)
Traduzzjoni - English 1-2. In order to guarantee consumers a high level of protection and to avoid their being misled, indications of cheeses of a denomination of protected origin (DPO) are prohibited in the labelling of cheese blends, without prejudice to indications of DPO cheeses in the ingredients used, unless stated in the same fonts, sizes and colours of the other indications.
1-3. A national quality system, the Integrated Production System, hereinafter referred to as ‘System’, has been established. The System is aimed at ensuring that the quality of end products is significantly higher than that of current business norms where public health, plant and animal health, animal welfare and environmental protection are concerned. The System is designed to manage agricultural practices and livestock production according to a farming system referred to as ‘integrated production’, the verification of which is carried out according to an audit programme and entrusted to accredited third-party institutions under the rules in force.
1-4. ‘Integrated production’ is defined as an agro-food production system using all productive means and defensive ones against the adversities of agricultural production, aimed at the minimization of the use of synthetic chemicals and the rationalization of fertilization, in conformity with ecologic, economic and toxicologic principles. The technical requirements and details marking integrated production are defined in the order of the Minister for Agro-Food and Afforestation Policy, by resolution of the Permanent Conference on the relations between the State, and the autonomous regions and provinces of Trento and Bolzano. Those products which are verified as complying with the System may be identified by means of a specific mark of distinction.
Test tas-sors - French CHAPITRE 243-11
PRÉVENTION DE LA POLLUTION
Article 243-11.01
Prévention de la pollution par les eaux usées
I. Lorsqu’un navire est équipé de toilettes, il comporte au moins l’un des dispositifs suivants:
– un ensemble de capacités de rétention des eaux usées des toilettes;
– une installation de traitement de ces eaux usées.
II. Lorsqu’un navire est équipé de réservoirs de rétention des eaux usées des toilettes, leur capacité atteint au minimum 1,5 litres par personne pouvant être embarquée.
III. Lorsqu’un navire est équipé d’une installation de traitement des eaux usées, elle doit pouvoir assurer le traitement d’au moins le quart de la quantité d’eaux usées indiquée au paragraphe II, et ce par tranche de vingt-quatre heures.
IV. L’ensemble des installations de rétention des eaux usées des toilettes marins est conforme à la norme EN/ISO 8099.
Article 243-11.02
Rétention des hydrocarbures dans les locaux de machines
I. Les locaux de machines sont conçus de manire (sic) à contenir les fuites d’hydrocarbures liquides. A cette fin, ils sont munis de gattes de rétention, ou de leurs équivalents formés par les éléments de la structure, placés sous les sources de fuites d’hydrocarbures, en particulier les carters de machines à combustion interne, les filtres, les purges et robinets des capacités d’hydrocarbures.
II. Les navires en bois comportent des dispositifs visant à empêcher l’absorption des hydrocarbures liquides par la structure.
(Source: MINISTÈRE DE L’ÉCOLOGIE, DE L’ÉNERGIE, DU DÉVELOPPEMENT DURABLE ET DE L’AMÉNAGEMENT DU TERRITOIRE. Journal Officiel de la République Française no 11 du 6 août 2008. Sécurité des navires. Annexe à l’arrêté du 7 juillet 2008.)
Test tas-sors - French Apports d’actifs et distribution de titres Anonyme
La société ABC International S.A.S. (apporteuse) a apporté à la société Anonyme en date du 1er avril 20XX, l’ensemble de ses biens immobiliers et ce pour un montant de 11 000 000 euros. L’opération d’apport est une opération de restructuration interne qui s’inscrit dans le cadre d’un regroupement au sein d’une même entité, à savoir la société Anonyme, de l’ensemble des actifs immobiliers du Groupe XYZ. L’apport realisé par la société ABC International S.A.S a été rémunéré par l’attribution à son profit de 1 999 999 actions ordinaires d’un montant nominal de 1,99 euro chacune, créées par la société bénéficiaire (Anonyme).
La société ABC International a précédé en date du 20 avril 20XX à une distribution en nature et en numéraire de réserves aux actionnaires pour une va1eur tota1e de 12 000 000 euros par attribution des actions Anonyme pour une valeur de 11 000 000 euros et d’un montant de 1 000 000 euros prélevés sur le compte « autres réserves ». Les actions Anonyme ont été attribuées à la société ABC S.A.S. à titre de paiement en nature, et les autres actionnaires ont bénéficié d’un paiement en numéraire de 1 000 000 euros, à raison de 500,00 euros par actions de ABC International, le tout par prélèvement sur le compte « autres réserves ». Ces versements ont été effectués en date du 20 avril 20XX.
La valorisation des titres Anonyme retenue pour la distribution de réserves à la société ABC S.A.S., soit chaque action Anonyme valorisée à 10,00 euros, est identique à la valorisation retenue en mars et avril 20XX lors de la rémunération en titres Anonyme des apports immobiliers réalisés en faveur d’Anonyme.
(Source: Comptes vérifiés d’ABC International S.A.S. Les noms, les dates et les chiffres ont été changés.)
Traduzzjoni - English Business transfers and Anonyme share issue
On April 1, 20XX, ABC International S.A.S. (transferer) brought all its immovable property into Anonyme for the sum of €11,000,000. The injection is an internal restructuring operation as part of the regrouping within the same entity, namely Anonyme, of all the immovable property assets of Groupe XYZ. The contribution made by ABC International S.A.S has been paid by the allocation of 1,999,999 ordinary shares on its account at a nominal value of €1.99 each, issued by the beneficiary company (Anonyme).
Before April 20, 20XX, ABC International distributed to its shareholders an amount in kind and in cash from reserves totalling €12,000,000 by the allocation of Anonyme shares valued at €11,000,000 and the sum of €1,000,000 taken from Other Reserves Account. Anonyme shares were allocated to ABC S.A.S. as a payment in kind, and the other shareholders benefitted from the cash payment of €1,000,000, at the rate of €500.00 per share in ABC International, wholly charged to the Other Reserves Account. These payments were effected on April 20, 20XX.
The valuation of the Anonyme shares for the capitalization of ABC S.A.S. reserves, where each Anonyme share was valued at €10.00, is the same valuation made in March and April 20XX at the time of the Anonyme bonus shares in regards to the profit on the investment property realized by Anonyme.
(Source: Audited accounts of ABC International S.A.S. Names, dates and figures have been changed.)