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A NEW VIEW ON THEPROCESSOF TRANSLATION
John A. Bateman, Robert T. Kasper
Information Sciences Institute
University of Southern California
4676 Admiralty Way, Suite 1001
Marina del Rey, CA 90292 U.S.A.
JSrg F. L. Schfitz, Erich H. Steiner
Institut ffir Angewandte Informationsforschung
An der Universit£t des Saarlandes
Martin Luther Strafle 14
D-6600 Saarbrficken, FRG.
Abstract
In this paper we describe a framework for research
into translation that draws on a combination of two
existing and independently constructed technologies:
an analysis component developed for German by the
EUROTRA-D (ET-D) group of IAI and the genera-
tion component developed for English by the Penman
group at ISI. We present some ofthe linguistic impli-
cations ofthe research and the promise it bears for
furthering understanding ofthe translation process.
1 Introduction
In this paper we describe a framework for research
into translation that draws on a combination of two
existing and independently constructed technologies:
the analysis component developed for German by the
EUROTRA-D (ET-D) group of IAI and the genera-
tion component developed for English by the Penman
group at ISI. We have described some ofthe motiva-
tions for and the basic organisation ofthe combined
framework in Steiner and Sch~tz
(1988)
and Bateman,
Kasper, Schfitz, and Steiner (1989). Here we present
in more detail some ofthe linguistic implications of
the research and the promise it bears for furthering
understanding ofthe translation process.
Although developed separately and for quite dif-
ferent reasons, there is a decisive link between the
two components in that ideas from a single linguistic
theory, systemic-functional linguistics (e.g. Halliday,
1985) have been incorporated independently in both
projects. A partial implementation ofthe grammat-
ical stratum of organisation found in Systemic Func-
tional Grammar (SFG) provides the core of Penman's
linguistic capabilities (Mann and Matthiessen, 1985),
whereas there is a strong input from SFG in the se-
mantic interpretation of ET-D's dependency struc-
tures (Steiner, Schmidt and Zelinsky-Wibbelt, 1988).
It is therefore also one ofthe motivations of this co-
operation to investigate the potential of SFG as a tool
for transfer in
machine translation
MT, and in the
wider context
of
systemic-functional linguistics also as
a theoretical environment and as a formalism for ex-
pressing semantics. This should be of interest to a
wider audience within computational linguistics, espe-
cially as SFG has recently been attracting an increas-
ing amount of interest in the field (see, e.g.: Houghton
and Isard, 1987; Kasper, 1988; Patten, 1988; Patten
and Ritchie, 1987; Mellish, 1988; Paris and Bateman,
1989).
2 The projects involved
2.1 Eurotra-D Analysis Module
The German analysis module of our proposed MT sys-
tem is based on the Eurotra Engineering Framework
(Bech and Nygaard, 1988) enhanced by a semantic
component derived from systemic theory. 1 The gen-
eral Eurdtra philosophy for translation is described
elsewhere (Arnold et
al.,
1986, 1987). The essentials
of the Eurotra-D approach are to be found in Steiner,
Schmidt, and Zelinsky-Wibbelt (1988). TheTheProcessofBreathingTheProcessofBreathing Bởi: OpenStaxCollege Pulmonary ventilation is the act of breathing, which can be described as the movement of air into and out ofthe lungs The major mechanisms that drive pulmonary ventilation are atmospheric pressure (Patm); the air pressure within the alveoli, called alveolar pressure (Palv); and the pressure within the pleural cavity, called intrapleural pressure (Pip) Mechanisms ofBreathingThe alveolar and intrapleural pressures are dependent on certain physical features ofthe lung However, the ability to breathe—to have air enter the lungs during inspiration and air leave the lungs during expiration—is dependent on the air pressure ofthe atmosphere and the air pressure within the lungs Pressure Relationships Inspiration (or inhalation) and expiration (or exhalation) are dependent on the differences in pressure between the atmosphere and the lungs In a gas, pressure is a force created by the movement of gas molecules that are confined For example, a certain number of gas molecules in a two-liter container has more room than the same number of gas molecules in a one-liter container ([link]) In this case, the force exerted by the movement ofthe gas molecules against the walls ofthe two-liter container is lower than the force exerted by the gas molecules in the one-liter container Therefore, the pressure is lower in the two-liter container and higher in the one-liter container At a constant temperature, changing the volume occupied by the gas changes the pressure, as does changing the number of gas molecules Boyle’s law describes the relationship between volume and pressure in a gas at a constant temperature Boyle discovered that the pressure of a gas is inversely proportional to its volume: If volume increases, pressure decreases Likewise, if volume decreases, pressure increases Pressure and volume are inversely related (P = k/V) Therefore, the pressure in the one-liter container (one-half the volume ofthe two-liter container) would be twice the pressure in the twoliter container Boyle’s law is expressed by the following formula: P1V1 = P2V2 1/17 TheProcessofBreathing In this formula, P1 represents the initial pressure and V1 represents the initial volume, whereas the final pressure and volume are represented by P2 and V2, respectively If the two- and one-liter containers were connected by a tube and the volume of one ofthe containers were changed, then the gases would move from higher pressure (lower volume) to lower pressure (higher volume) Boyle's Law In a gas, pressure increases as volume decreases Pulmonary ventilation is dependent on three types of pressure: atmospheric, intraalveolar, and interpleural Atmospheric pressure is the amount of force that is exerted by gases in the air surrounding any given surface, such as the body Atmospheric pressure can be expressed in terms ofthe unit atmosphere, abbreviated atm, or in millimeters of mercury (mm Hg) One atm is equal to 760 mm Hg, which is the atmospheric pressure at sea level Typically, for respiration, other pressure values are discussed in relation to atmospheric pressure Therefore, negative pressure is pressure lower than the atmospheric pressure, whereas positive pressure is pressure that it is greater than the atmospheric pressure A pressure that is equal to the atmospheric pressure is expressed as zero Intra-alveolar pressure is the pressure ofthe air within the alveoli, which changes during the different phases ofbreathing ([link]) Because the alveoli are connected to the 2/17 TheProcessofBreathing atmosphere via the tubing ofthe airways (similar to the two- and one-liter containers in the example above), the interpulmonary pressure ofthe alveoli always equalizes with the atmospheric pressure Intrapulmonary and Intrapleural Pressure Relationships Alveolar pressure changes during the different phases ofthe cycle It equalizes at 760 mm Hg but does not remain at 760 mm Hg Intrapleural pressure is the pressure ofthe air within the pleural cavity, between the visceral and parietal pleurae Similar to intra-alveolar pressure, intrapleural pressure also changes during the different phases ofbreathing However, due to certain characteristics ofthe lungs, the intrapleural pressure is always lower than, or negative to, the intraalveolar pressure (and therefore also to atmospheric pressure) Although it fluctuates during inspiration and expiration, intrapleural pressure remains approximately –4 mm Hg throughout thebreathing cycle Competing forces within the thorax cause the formation ofthe negative intrapleural pressure One of these forces relates to the elasticity ofthe lungs themselves—elastic tissue pulls the lungs inward, away from the thoracic wall Surface tension of alveolar fluid, which is mostly water, also creates an inward pull ofthe lung tissue This inward tension from the lungs is countered by opposing forces from the pleural fluid and thoracic wall Surface tension ...
THE IMPORTANCE AND IMPACTS OF COSTING
METHOD ON THEPROCESSOF MANAGERIAL
DECISION MAKING
BY
LE THANH THUY
E0600122
BACHELOR OF BUSINESS (ACCOUNTING) HONS
HELP UNIVERSITY COLLEGE
28
TH
, JUNE, 2010
THE IMPORTANCE AND IMPACTS OF COSTING METHOD ON THE
PROCESS OF MANAGERIAL DECISION MAKING
BY
LE THANH THUY
Graduation Project Submitted to the Department of Business Studies, Help
University College, in Partial Fulfillment ofthe Requirements for the degree of
Bachelor of Business (Accounting) Hons
JUNE, 2010
i
Declaration
I hereby declare that the graduation project is based on my original work except
quotations and citations which has been duly acknowledged. I also declare that it has not
been previously or concurrently submitted for any other course/degree at Help University
or other institutions. The word count is 12,295 Words.
ii
Acknowledgement
First of all, I am grateful to Dr Le Van Lien who gave lots of useful advices as
well as materials for this thesis. And I would like to extent my thanks to Mr. Minh,
manager and all of employees in Minhnhat Co., Ltd, who allowed and assisted me to
collect all of necessary information to finish this thesis. My thesis can not be finished
without your supports.
iii
TABLE OF CONTENT
Declaration i
Acknowledgement ii
TABLE OF CONTENT iii
Abstract v
List of tables vi
List of figures vii
CHAPTER 1: INTRODUCTION 1
1.1. Introduction of topic 1
1.2. Issues 3
1.3. Issues expansion 4
CHAPTER 2: LITERATURE REVIEW 6
2.1. Managerial decision making process 6
2.1.1. Decisions in nature 7
2.1.2. What is decision making process? 9
2.1.3. What is accounting information? 10
2.1.4. Managers and management accounting 12
2.2. The importance and Impacts of costs accounting methods on decision making
process ofthe managers using SWOTs and Porter’s model analysis. 14
2.2.1. Absorption costing 15
2.2.2. Variable costing method 17
2.2.3. Activity based costing system (ABC) 19
2.2.4. The importance and impacts of accounting methods on managerial decision
making process 21
2.2.4.1. SWOTs analysis and why managers should choose a suitable costing
method or importance of these methods. 21
2.2.4.2. Porter’ model with five factors which can affect the managerial decision
of managers in term of cost accounting methods 24
Figure 1: Porter’s model with five factors. 25
CHAPTER 3: RESEARCH AND METHODLOGY 29
3.1. Aims ofthe project 29
3.2. Research methodology 30
3.3 Data sources 30
3.4. Limitation 31
CHAPTER 4: CASE STUDY ANALYSIS 33
4.1. Introduction 33
4.1.1. Company’s background and mission statement 34
4.1.2. Operational structure 36
Figure 2: Operational structure of Minhnhat Company. 36
4.1.3. Firm core business and competitive advantages 37
4.2. Differences when using different cost accounting methods 38
4.2.1. Incurred expenses during the period of 2008-2009 39
Table 1: Production of Minhnhat Company 39
iv
Table 2: Direct material cost of Minhnhat Company 40
Table 3: Direct i
THE IMPORTANCE AND IMPACTS OFCOSTING
METHOD ON THEPROCESSOF MANAGERIAL
DECISION MAKING
BY
PHAM THI HOAI THANH
E0700060
BARCHELOR OF BUSINESS (ACCOUNTING) HONS
HELP UNIVERITY COLLEGE
MARCH, 2011
i
DECLARATION OF ORGINALITY AND
WORD COUNT
I hereby declare that the graduation project is based on my original work except
quotations and citations, which has been duly acknowledged. I also declare that it has
not been previously or concurrently submitted for any other course/degree at Help
University or other institutions. The word count is 11363 words.
PHAM THI HOAI THANH
March 28, 2011
ii
ACKNOWLEDGEMENT
First of all, I would like to express my sincere appreciation to my supervisor, Dr. Dao
Thi Thu Giang who has guided me throughout this thesis. Her constant guidance,
insightful suggestions, and constructive ideas are the essential inputs and encouragement
for me in order to complete this thesis.
Next, I would like to acknowledge to manager and all of employees in Ha Tinh Medical
Material Company who allowed and assisted me to collect all of necessary information
for me to get this thesis done. Without their contribution, I could not be able to gather
much information for my research.
Lastly, I would also like to extend my heartfelt gratitude to my friends for their
continuous support, encouragement and contribution, which have been crucial during the
presentation of this report.
My thesis cannot be finished without your supports.
iii
TABLE OF CONTENT
DECLARATION OF ORGINALITY AND WORD COUNT Error! Bookmark not
defined.
ACKNOWLEDGEMENT Error! Bookmark not defined.
TABLE OF CONTENT iii
ABSTRACT vi
LIST OF FIGURES vii
LIST OF TABLES viii
CHAPTER 1: INTRODUCTION 1
1.1 Introduction of topic 1
1.2 Problem statement 3
1.3 Issues expansion 4
1.4 Structure ofthe research 5
CHAPTER 2: LITERATURE REVIEW 6
2.1 Managerial decision-making process 6
2.1.2 Decision making process 9
2.1.3 Accounting information and its role in decision-making process 10
2.1.4 Managers and management accounting 12
2.2 The importance and impacts of costs accounting methods on decision-making
process ofthe managers using SWOT model analysis. 13
2.2.1 Costing methods
● Absorption costing 13
Figure 1: Absorption costing method 14
● Variable costing method 15
Figure 2: Variable costing method 16
iv
● Activity based costing system (ABC) 17
2.2.2 The importance and impacts of accounting methods on managerial decision
making process. 21
CHAPTER 3: RESEARCH AND METHODLOGY 26
3.1 Aims ofthe project 26
3.2 Research methodology 27
3.3 Data sources 28
3.4 Limitation 28
CHAPTER 4: CASE STUDY ANALYSIS 30
4.1 Introduction 30
4.1.1 Processof formation and development ofthe company 31
4.1.2 Facilities ofthe company 32
4.1.3 Company’s mission statement 33
4.1.4 Potention on production ofthe company 33
4.1.5 Potention on marketing ofthe company 34
4.1.6 Structure of Ha Tinh Medical Materials’ management structure 35
Figure 3: Structure of management team 36
4.1.7 Accounting policy adopted 37
4.2 Difference when using different cost accounting methods 37
4.2.1 Incurred expenses during the period of 2008 – 2009 37
Table 1: Total revenue for Vitamin A of Ha Tinh Medical Materials 38
Table 2: Direct material cost GABRIELA BOLDUREANU
TEODOR PĂDURARU
An. Inst. cerc. ec. „Gh. Zane”, t. 18, Iaşi, 2009, p. 129-133
MERCHANDISING – MODERN TECHNIQUE USED IN THE
PROCESS OF GOODS SALES
Etymologically, the term “merchandising” is derived from the noun
“merchandise” that means, in a broad sense, goods, respectively the
assembly of products that constitutes the assortment of a shop, with the
radical “ing” that expresses the voluntary action ofthe seller to organize
his/her activity, in order to make the shop profitable [6].
The National Marketing Association in the USA considers
merchandising as being “the totality of techniques and previsions required
in order to sell the right product in the right place, in the right quantities, at
the right time and at the right price”. It is the so called rule ofthe 5R:
1. The Right Product
The right product is the unique compound of three elements: product’s
functions, intrinsic qualities, support system.
“What does the client really buy?” is the question that appears in
connection to the product.
Figure 1. Product in the marketing view
Source: Prutianu Şt. -„ Inteligenţa Marketing Plus ” p. 119.
Boldureanu Gabriela, Teodor Păduraru 2 130
2. The Right Quantity
It depends both on the need to buy and use ofthe consumer and the
need to buy and sell ofthe seller.
The factors that the trader has to take into account to determine the
right quantity are:
1. Number of items. Some buyers need only one item, while others
need more items. This is determined by the buying frequency, by the price
sensitivity ofthe client, by his/her marital status, etc.
2. The size ofthe item. Products of diverse sizes (medium, small,
large) have a different impact upon the consumers.
3. Unit of measurement (kilogram, liter, piece, etc);
4. Necessity.
It refers to the decision of buying both ofthe consumer and ofthe
seller. The buying decision ofthe seller is more difficult as a too small
quantity of a certain product creates stock rests, and in too large quantities,
leads to larger stocks.
3. The Right Place
In order to choose the right place there are more elements to be taken
into account: market extent, market covering, size and design ofthe shop.
For the location of a shop, a trader may choose a commercial area, or a
regional or a neighborhood commercial center.
4. The Right Time
In order to determine the right time, the traders have to take into
account: the calendar time (hour, day, week, month, year), season, certain
life events ofthe consumer: birthdays, weddings, graduations, etc., work
time.
Also it is important the time that passed from the latest acquisition,
especially in the case of staple products and the long use ones.
5. The Right Price
Merchandising involves a certain view characterized by the following
defining elements [5]:
3 Merchandising - modern technique used in theprocessof goods sales 131
- planning the activity ofthe shop to reach its objectives, ensuring the
satisfactions ofthe clients in maximum responsibility conditions;
- orientation towards clients: the starting point for the activity of any
shop is the client, that is why the inner 1
RISE OFTHE AESTHETIC EXPERIENCE
AND THEPROCESSOF GLOBALIZATION
ALEKSANDAR ČUČKOVIĆ
Faculty of Economics,
University of Novi Sad
SERBIA
Abstract: In recent years, the possibility of aesthetic experience is more common than ever, because the
different contents are being more and more invested with aesthetic properties. Although the term of “aesthetic
experience” overpowered the traditionally dominant concept of “beauty”, the value ascribed to it is disputable,
because the experience has repressed the object, but the growth ofthe aesthetic contents presence does not
correspond with a occasion to meet the most significant aesthetic values. The excellence of art has been merged
in the banality of everyday life, which obtained an attractive appearance, but not the beauty of spirit, lovable
surface, but not the true depth. As a strategy of turning ofthe unaesthetic to the aesthetic, aestheticization would
be more promising if it would not be reduced to the mere technique of beautification, but represented the trigger
for the legitimating of pervasive interference of all ofthe domains of rationality. Theprocessof globalization
causes the weakening ofthe borders between different cultural domains, what makes their mutual interference
easier, but it cannot itself ensure the meaning of such integrations and take-overs.
Key words: Aesthetic Experience, Aestheticization, Globalization, Knowledge, Technology, Art,
Everyday Life
Today we meet many opportunities to experience something aesthetically. The reasons
for this are numerous and complex, especially if we have on the mind theprocessof
intensifying global interdependence of individuals, groups and states. In addition, some
changes have occurred in the nature of our expectations, our focus and our goals. Several
permanent features of our culture, in a broader sense, have a decisive impact on shaping of
our everyday life. The modern understanding of knowledge, the capitalist organization ofthe
economy, the rapid development of technology and the introduction of a series of regulatory
measures in many countries have a prominent place in this respect (Scholte, 2000:89). If we
add that the social significance of art and the nature of aesthetic experience were changed and
that we were meeting the increased presence of different aesthetic contents, we could see that
a considerable overlap between the structural factors that enable theprocessof contemporary
globalization and those that lie at the root ofthe phenomenon aestheticization were at work
for some time. Here it will be discussed mostly the nature of these two processes and their
(possible) relationships.
First of all, the modern times are established on the new conception of knowledge,
which presupposes the secularization of theory. This tendency went hand by hand with the
new organization of everyday life that was not focused on the heavens any more, but on the
earthly world. Namely, the fundamental change happened with the switching of man’s
understanding of his own role in the cosmos. From that moment on, ... volume of the lungs The greater the volume of the lungs, the lower the air pressure within the lungs Pulmonary ventilation consists of the process of inspiration (or inhalation), where air enters the. .. connected to the 2/17 The Process of Breathing atmosphere via the tubing of the airways (similar to the two- and one-liter containers in the example above), the interpulmonary pressure of the alveoli... natural elasticity of the chest wall opposes the inward pull of the lungs Ultimately, the outward pull is slightly greater than the inward pull, creating the –4 mm 3/17 The Process of Breathing Hg