scholarly journals Translating Terminology in Business Annual Reports (English-Arabic)

2018 ◽  
pp. 161
Author(s):  
Khalfan S. Al Obaidani
Keyword(s):  
Qualitative Methods ◽  
Textual Analysis ◽  
Financial Analysts ◽  
Translation Studies ◽  
Financial Statements ◽  
Annual Reports ◽  
Annual Business ◽  
Information Requirements ◽  
Asset Impairment ◽  
Insight Into

Business annual reports are financial statements that contain key information about a company’s activities. The reports are distributed to interested parties (e.g. stockholders, creditors, financial analysts and customers) to satisfy their information requirements. In Oman, annual business reports are produced in English and translated into Arabic in order to provide Arab readers with vital information about the companies’ operations and their financial positions. This article analyzes lexical variations, i.e. financial and business terminologies in both English and Arabic versions of the annual reports. A comparison between the English and Arabic profiles of the reports found that the business terms, e.g. ‘currents assets’, ‘asset impairment’ and ‘changes in equity’ showed less variation than others that occurred more dominantly in earlier Arabic translations. This article contributes to the discipline of Translation Studies (TS) by investigating lexical variations of business terms within sociocultural and ideological contexts in Oman. It attempts to answer the following question, ‘with respect to business and financial terms, do the Arabic versions of the annual reports reflect the notion of standardization over the course of time in specific industrial domains?’ Qualitative methods are applied to compare, describe, and analyze the textual profiles of the two versions of the reports. It concludes that the Arabic business and financial terms have become more widely established over the course of time, thus reflecting the notion of standardization. Finally, this article suggests to integrate textual analysis with sociological input to have more insight into translation agents.

Management Going Concern Disclosure, Mitigation Plan, and Failure Prediction - Implications from ASU 2014-15

2021 ◽  
Author(s):  
Jingjing Wang
Keyword(s):  
Textual Analysis ◽  
Market Reaction ◽  
Failure Prediction ◽  
Financial Statements ◽  
Annual Reports ◽  
Debt Restructuring ◽  
Going Concern ◽  
Future Viability

The going concern (GC) assumption forms the basis for preparing financial statements unless liquidation becomes imminent. ASU 2014-15 requires management to evaluate GC uncertainties quarterly and provide disclosures in the notes. I compare management GC disclosures between the pre-standard and post-standard regimes. I find that the market reacts negatively to substantial doubt in GC only after ASU 2014-15. Next, I find the effect of ASU 2014-15 for quarterly reports, but not annual reports. More importantly, by employing detailed textual analysis to extract and categorize mitigation-plan discussions, I show that certain types of management mitigation plans are interpreted more positively by investors after ASU 2014-15, thereby alleviating the negative market reaction. These plans include issuing debt, debt restructuring, increasing revenue, and selling assets. Finally, I demonstrate that management GC conclusions are more indicative of corporate failures after ASU 2014-15 and that mitigation-plan discussions are associated with firms' future viability.

scholarly journals IMPLEMENTASI AKUNTANSI MURABAHAH PADA PEMBIAYAAN BSM OTO DI BANK SYARIAH MANDIRI: APAKAH SESUAI DENGAN PSAK 102?

2021 ◽  
Vol 8 (2) ◽  
pp. 193
Author(s):  
Muhammad Said Albana ◽  
Amrie Firmansyah
Keyword(s):  
Content Analysis ◽  
Qualitative Methods ◽  
Financial Statements ◽  
Annual Reports ◽  
Depth Information ◽  
Accounting Principles

ABSTRAKPenelitian ini bertujuan untuk mengulas penerapan akuntansi murabahah pada pada pembiayaan BSM OTO di Bank Syariah Mandiri. Penelitian ini menggunakan metode kualitatif dengan content analysis dan wawancara kepada dua informan. Informan terdiri dari Customer Sales Executive Bank Mandiri Cabang Depok dan dosen akuntansi syariah di STIEBI. Content analysis dilakukan untuk melakukan identifikasi transaksi murahabah yang terdapat dalam laporan keuangan dan laporan tahunan Bank Syariah Mandiri. Wawancara dilakukan untuk mengkonfirmasi dan menggali informasi lebih dalam berdasarkan hasil content analysis. Penelitian ini menyimpulkan bahwa Penerapan akuntansi murabahah yang terdapat dalam produk BSM OTO pada Bank Syariah Mandiri telah sesuai dengan prinsip-prinsip akuntansi murabahah yang berlaku di Indonesia.  Kata Kunci: murahabah, pembiayaan, akuntansi syariah. ABSTRACTThis study aims to review the implementation of murabahah accounting on OTO BSM financing at Bank Syariah Mandiri. This study uses qualitative methods with content analysis and interviews with two informants. Informants consisted of Customer Sales Executives at Bank Mandiri Depok Branch and sharia accounting lecturer in STIEBI. Content analysis was performed to identify murabahah transactions in the financial statements and annual reports of Bank Syariah Mandiri. Interviews were conducted to confirm and dig more in-depth information based on the results of content analysis. This study concludes that the implementation of murabahah accounting in BSM OTO products at Bank Syariah Mandiri is generally under the murabahah accounting principles applicable in Indonesia.Keywords: murabahah, financing, sharia accounting.

The Annual Reports of the Prison Commissioners for Scotland and Religion, 1903–1931

2019 ◽  
Vol 48 (1) ◽  
pp. 83-101
Author(s):  
Cameron McKay
Keyword(s):  
Annual Report ◽  
Annual Reports ◽  
Individual Choice ◽  
Drinking Habits ◽  
Parental Neglect ◽  
Late Nineteenth ◽  
Causes Of Crime ◽  
Criminological Theories ◽  
The Relationship ◽  
Insight Into

During the late nineteenth and early twentieth century penologists began to explore the possibility that environment and upbringing, as opposed to individual choice, were the causes criminality. The Prison Commissioners for Scotland, the devolved body who administered prisons north of the border, were not immune to this wider trend. Smith has argued that from the 1890s onwards the Commissioners began to accept that criminality was caused by social problems, namely alcoholism, but also parental neglect, poor education and poverty. In their efforts to test these new criminological theories, the Commissioners began to make more careful enquiries into the backgrounds of their charges. From 1896 to 1931 the Commissioners interviewed a sample of prisoners each year and included the findings in their annual report. Although the main focus of these interviews was on the upbringing and drinking habits of prisoners; by the 1900s the Commissioners seem to have added irreligion to the growing list of etiological causes of crime, and from 1903 onwards prisoners were asked to give details on their religious habits. Although it is debateable how much the Prison Commissioners revealed about the relationship between religion and crime, they did however provide a useful insight into the religiosity of the average prisoner.

scholarly journals Towards an Integrative Methodological Approach of Film Remake Studies

Adaptation ◽  
2020 ◽  
Vol 13 (2) ◽  
pp. 210-223
Author(s):  
Eduard Cuelenaere
Keyword(s):  
Future Development ◽  
Textual Analysis ◽  
Consumer Preferences ◽  
Methodological Approach ◽  
Translation Studies ◽  
Media Industry ◽  
Industry Studies ◽  
Disciplinary Boundaries ◽  
Cultural Mediators ◽  
Critical Media

Abstract This article argues that, after decades of pointing towards the importance of including production and reception research into the study of film remakes, we should actually start addressing production and reception methodologies and investigate why this is necessary for the sustainability and future development of the field. I argue that a lot can be learned from the insights coming from the existing methodologies that are being used in, that is, format studies, (critical) media industry studies, (audiovisual) translation studies, and more recently the study of cultural transduction. The first section of the article mainly deals with the importance of investigating the different cultural mediators that take part in the production lifecycle of the film remake. It is contended that the analysis of film remakes should start examining the different individuals or institutions that mediate or intervene between the production of cultural artefacts and the generation of consumer preferences. The second part of the article points towards the importance of investigating the reception, experience, and interpretation of film remakes. It is shown that crucial questions like ‘(why) do audiences prefer the domestic remake over the foreign film?’, ‘how do audiences experience, interpret, and explain differences and similarities between source films and remakes?’, but also ‘how do audiences define and assess film remakes?’ remain yet to be asked. The article concludes that if the field of remake studies wishes to break out of its disciplinary boundaries, adopting a multi-methodological approach will help to further brush off its dusty character of textual analysis.

Bridge building or armchair traveling? The reception of the English translations of Manuel Rivas and Domingo Villar

2021 ◽  
pp. 93-120
Author(s):  
Laura Linares
Keyword(s):  
Focus Groups ◽  
Textual Analysis ◽  
Translation Studies ◽  
English Translations ◽  
Bridge Building ◽  
Manuel Rivas

The reader of translations has gained increasing attention in Translation Studies in recent years, with more focused studies looking into the reception of translated works either through textual analysis of reviews (Zhao 2009, Bielsa 2013, D’Egidio 2015, Saldanha 2018) or the analysis of interviews and focus groups with real readers (Arnold 2016). The reception of works by anglophone readers, in particular, has raised interest among scholars who wish to understand the expectations and patterns of literary consumption by a hegemonic, central culture. This article explores how Galician writers Manuel Rivas and Domingo Villar’s work is perceived and re-constructed by an anglophone readership through an analysis of professional (press) reviews and semiprofessional (blog) reviews based on the homogenization- eterogenizationexoticismcontinuum posited by Saldanha (2018).

Reporting Significant Transactions with Affiliated Parties of Listed Companies on Stock Exchange

2021 ◽  
Vol 19 (162) ◽  
pp. 359-372
Author(s):  
Lioara-Veronica PASC ◽  
◽  
Camelia-Daniela HATEGAN ◽  
Keyword(s):  
Stock Exchange ◽  
Financial Statements ◽  
Mandatory Reporting ◽  
Annual Reports ◽  
Legal Requirements ◽  
Corporate Transparency ◽  
Reporting Requirements ◽  
Energy Companies ◽  
Majority Shareholder ◽  
Over Time

The complexity of related party transactions may lead to subjective interpretations of their reporting requirements. The objective of the paper is to examine the nature of significant transactions with related parties, how they were reported in accordance with legal requirements, and how the reported issues are correlated with the information in the annual financial statements. The study includes a synthesis of the evolution of specific regulations in Romania, as well as a centralization of the information highlighted in current reports published by entities and annual reports for 2017-2019, in order to identify issues to consider in the process reporting and publishing, in the case of companies carrying out such transactions. The sample consists of energy companies listed on the Bucharest Stock Exchange, included in the BET index, in which the state is the majority shareholder. The results of the study showed that reporting requirements have changed over time, both in terms of defining transactions and mandatory reporting ceilings. The analysis found different interpretations of companies on reporting obligations which can lead to difficulties in correlating and comparing data in the context of corporate transparency. The conclusion is that additional factors arise when reporting these types of transactions, which must be taken into account so that there is no impact on their completeness and accuracy, without affecting the auditor's opinion.

Are multinational enterprises in retreat?

2018 ◽  
Vol 26 (2) ◽  
pp. 94-110 ◽  
Author(s):  
Jan-Erik Vahlne ◽  
Inge Ivarsson ◽  
Claes G. Alvstam
Keyword(s):  
Multinational Enterprises ◽  
Annual Reports ◽  
External Trade ◽  
Content Type ◽  
Cross Border ◽  
Advanced Economies ◽  
Economic Interaction ◽  
Political Decisions ◽  
Practical Implications ◽  
Insight Into

Purpose This paper aims to contribute to the debate concerning the asserted end of the globalization process. Design/methodology/approach This paper is a description of the evolution of all Swedish MNEs, the 50 largest companies and the ten truly global MNEs, building on data compiled by the authors, mainly from annual reports. Findings The largest Swedish MNEs have continued to globalize and have at the same time improved their financial performance during the period of study, 2010-2016. Practical implications The proposition that multinationals are heading home cannot be confirmed in the Swedish case. There is therefore a need to compare Swedish experiences with other national examples to better generalize the findings. Social implications The political decisions regarding external trade and foreign direct investment should support continuous liberalization and facilitation of cross-border economic interaction. Originality/value As Swedish MNEs are more globalized than the average in advanced economies, this study offers insight into the contemporary internationalization process.

The Relationship between Fair Value Accounting and Presence of Manipulation in Financial Statements

2014 ◽  
Vol 4 (1) ◽  
pp. 221
Author(s):  
Laith Abdullah Alaryan ◽  
Ayman Ahmad Abu Haija ◽  
Ali Mahmoud Alrabei
Keyword(s):  
Business Ethics ◽  
Financial Statements ◽  
Fair Value ◽  
Policy Implications ◽  
Annual Reports ◽  
Fair Value Accounting ◽  
Before And After ◽  
The Face ◽  
The Relationship ◽  
Number Of Firms

The application of fair value has started early in Jordan, which was a bone of contention among supporters and opponents. This study came to provide empirical evidence on the relationship between fair value and financial manipulation. The study extracted data from 45 companies’ annual reports during a ten-year period (1997- 2006) five years before and after the application of fair value to examine the relationship among the application of fair value accounting and the presence of manipulation in financial statements. The result indicates that the number of firms that manipulated information in the financial statements had increased after applying fair value accounting. The results have policy implications, one of which is that the Jordanian government should either enact new regulations or modify the current regulations in the face of an increasing number of manipulations by firms after the application of fair value accounting. These regulations are needed to increase both the managements’ and accountants’ responsibility towards the firms and to enhance the business ethics of the organization.

scholarly journals У каждого своя Сибирь. Два женских рассказа о депортации калмыков

2020 ◽  
Vol 12 (4) ◽  
pp. 778-800
Author(s):  
Elza-Bair M. Guchinova ◽  
Keyword(s):  
High School ◽  
Textual Analysis ◽  
Adaptation Strategies ◽  
The Body ◽  
Indigenous Populations ◽  
Young Generation ◽  
Inner Life ◽  
Life Choices ◽  
History Of ◽  
Insight Into

Introduction. The proposed publication consists of an introduction, texts of two biographical interviews and comments thereon. Both the conversations took place in Elista (2004, 2017) as part of the research project ‘Everyone Has One’s Own Siberia’ dedicated to the important period in the history of Kalmykia though not yet sufficiently explored by anthropologists and sociologists — the deportation of Kalmyks to Siberia (1943–1956) and related memories. Goals. The project seeks to show the daily survival practices of Kalmyks in Siberia. In the spontaneous biographical interviews focusing on the years of Kalmyk deportation, not only the facts cited are important — of which we would otherwise stay unaware but from the oral narratives — but also the introduced stories of inner life: feelings and thoughts of growing girls. Methods. The paper involves the use of textual analysis and the method of text deconstruction. Results. The transcribed texts show survival and adaptation strategies employed by the young generation of ‘special settlers’ in places of forced residence. For many Kalmyks of that generation, high school was a ‘glass ceiling’, a limitation in life choices. In the narrative of R. Ts. Azydova, we face a today unthinkable social package for KUTV students with children — this illustrates how the korenization policy for indigenous populations in the USSR worked, and provides insight into daily practices of pre-war Elista. The story of T. S. Kachanova especially clearly manifests the ‘language of trauma’, first of all, through the memory of the body, vocabulary of death and displays of laughter. The texts of the interviews shall be interesting to all researchers of Kalmyk deportation and the memory of that period.

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