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A NEW VIEW ON THE PROCESS OF 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 of the linguistic impli- cations of the research and the promise it bears for furthering understanding of the 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 of the motiva- tions for and the basic organisation of the combined framework in Steiner and Sch~tz (1988) and Bateman, Kasper, Schfitz, and Steiner (1989). Here we present in more detail some of the linguistic implications of the research and the promise it bears for furthering understanding of the 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 of the 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 of the 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). The The Process of Meiosis The Process of Meiosis Bởi: OpenStaxCollege Sexual reproduction requires fertilization, the union of two cells from two individual organisms If those two cells each contain one set of chromosomes, then the resulting cell contains two sets of chromosomes Haploid cells contain one set of chromosomes Cells containing two sets of chromosomes are called diploid The number of sets of chromosomes in a cell is called its ploidy level If the reproductive cycle is to continue, then the diploid cell must somehow reduce its number of chromosome sets before fertilization can occur again, or there will be a continual doubling in the number of chromosome sets in every generation So, in addition to fertilization, sexual reproduction includes a nuclear division that reduces the number of chromosome sets Most animals and plants are diploid, containing two sets of chromosomes In each somatic cell of the organism (all cells of a multicellular organism except the gametes or reproductive cells), the nucleus contains two copies of each chromosome, called homologous chromosomes Somatic cells are sometimes referred to as “body” cells Homologous chromosomes are matched pairs containing the same genes in identical locations along their length Diploid organisms inherit one copy of each homologous chromosome from each parent; all together, they are considered a full set of chromosomes Haploid cells, containing a single copy of each homologous chromosome, are found only within structures that give rise to either gametes or spores Spores are haploid cells that can produce a haploid organism or can fuse with another spore to form a diploid cell All animals and most plants produce eggs and sperm, or gametes Some plants and all fungi produce spores The nuclear division that forms haploid cells, which is called meiosis, is related to mitosis As you have learned, mitosis is the part of a cell reproduction cycle that results in identical daughter nuclei that are also genetically identical to the original parent nucleus In mitosis, both the parent and the daughter nuclei are at the same ploidy level—diploid for most plants and animals Meiosis employs many of the same mechanisms as mitosis However, the starting nucleus is always diploid and the nuclei that result at the end of a meiotic cell division are haploid To achieve this reduction in chromosome number, meiosis consists of one round of chromosome duplication and two rounds of nuclear division Because the events that occur during each of the division stages are analogous to the events of mitosis, the same stage names are assigned However, because there are two rounds of division, the major process and the stages are 1/17 The Process of Meiosis designated with a “I” or a “II.” Thus, meiosis I is the first round of meiotic division and consists of prophase I, prometaphase I, and so on Meiosis II, in which the second round of meiotic division takes place, includes prophase II, prometaphase II, and so on Meiosis I Meiosis is preceded by an interphase consisting of the G1, S, and G2 phases, which are nearly identical to the phases preceding mitosis The G1 phase, which is also called the first gap phase, is the first phase of the interphase and is focused on cell growth The S phase is the second phase of interphase, during which the DNA of the chromosomes is replicated Finally, the G2 phase, also called the second gap phase, is the third and final phase of interphase; in this phase, the cell undergoes the final preparations for meiosis During DNA duplication in the S phase, each chromosome is replicated to produce two identical copies, called sister chromatids, that are held together at the centromere by cohesin proteins Cohesin holds the chromatids together until anaphase II The centrosomes, which are the structures that organize the microtubules of the meiotic spindle, also replicate This prepares the cell to enter prophase I, the first meiotic phase Prophase I Early in prophase I, before the chromosomes can be seen clearly microscopically, the homologous chromosomes are attached at their tips to the nuclear envelope by proteins As the nuclear envelope begins to break down, the proteins associated with homologous chromosomes bring the pair close to each other Recall that, in mitosis, homologous chromosomes not pair together In mitosis, homologous chromosomes line up endto-end so that when they divide, each daughter cell receives a sister chromatid from both members of the homologous pair The synaptonemal complex, a lattice of proteins between the homologous chromosomes, first forms at specific locations and then spreads to cover the entire length of the chromosomes The tight pairing of the homologous chromosomes is called synapsis In synapsis, the genes on the chromatids of the homologous chromosomes are aligned precisely with each other The synaptonemal complex supports the exchange of chromosomal segments between nonsister homologous chromatids, a process called ... THE IMPORTANCE AND IMPACTS OF COSTING METHOD ON THE PROCESS OF 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 of the 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 of the 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 of the 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 THE PROCESS OF 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 of the 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 of the 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 of the 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 Process of formation and development of the company 31 4.1.2 Facilities of the company 32 4.1.3 Company’s mission statement 33 4.1.4 Potention on production of the company 33 4.1.5 Potention on marketing of the 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 of the 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 of the 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 of the consumer and the need to buy and sell of the 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 of the client, by his/her marital status, etc. 2. The size of the 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 of the consumer and of the seller. The buying decision of the 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 of the 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 of the 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 the process of goods sales 131 - planning the activity of the shop to reach its objectives, ensuring the satisfactions of the 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 OF THE AESTHETIC EXPERIENCE AND THE PROCESS OF 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 of the 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 of the 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 of the domains of rationality. The process of globalization causes the weakening of the 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 the process of 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 of the 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 the process of contemporary globalization and those that lie at the root of the 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, ... present in the egg donated by the mother The father provides the other set of 23 chromosomes in the sperm that fertilizes the egg Every cell of the multicellular offspring has copies of the original... cells, there is still one set of chromosomes, as there was at the end of meiosis I 11/17 The Process of Meiosis Meiosis and mitosis are both preceded by one round of DNA replication; however, meiosis. .. during crossover The entire process of meiosis is outlined in [link] 9/17 The Process of Meiosis An animal cell with a diploid number of four (2n = 4) proceeds through the stages of meiosis to form

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