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Open Access
Book part
Publication date: 4 May 2018

Nurlaila, Syahron Lubis, Tengku Sylvana Sinar and Muhizar Muchtar

Purpose – This paper is aimed at describing semantics equivalence of cultural terms in meurukon texts translated from Acehnese into Indonesian. A qualitative descriptive…

Abstract

Purpose – This paper is aimed at describing semantics equivalence of cultural terms in meurukon texts translated from Acehnese into Indonesian. A qualitative descriptive approach is used to analyze the context of semantics equivalence in these texts: varied semantics structure, especially the ones caused by the cultural gap between the two languages.

Design/Methodology/Approach – This research is designed to be of qualitative descriptive nature, wherein data are documented and analyzed using various methods proposed by Miles, Huberman, and Saldana (2014), such as data condensation, data display, drawing and verifying conclusions. The researcher is considered the key instrument in the whole process. The source of the data collected is from meurukon texts and its translation that consists of 623 sentences: they mainly comprise words and phrases that contain semantics equivalence of cultural terms.

Findings – The result of the research shows that there are 129 cultural terms found in 623 sentences. Of the analyzed data, it is seen that only 16.66% of the data is not equivalent with the target text, while 83.34% words and phrases of meurukon text are equivalent. This suggests that as a result of translation, the meurukon text has high semantics or lexical equivalences with the target text.

Research Limitations/Implications – This research is focused on semantics equivalence found in meurukon texts. The semantic equivalence here only pertains to lexical meaning of nouns and adjectives by using componential analysis.

Practical Implications – The result can be used in a sample of ways for the analysis of semantics equivalence of cultural terms in meurukon text translated from Acehnese into Indonesian using componential analysis.

Originality/Value – This research identifies meurukon as an oral tradition of Acehnese culture, which is in the question and answer format about Islamic law in Aceh, specifically North Aceh.

Details

Proceedings of MICoMS 2017
Type: Book
ISBN:

Keywords

Open Access
Article
Publication date: 27 May 2022

Sangho Chae, Byung-Gak Son, Tingting Yan and Yang S. Yang

This study investigates the extent to which structural equivalence between acquiring and target firms is associated with post-merger and acquisition (M&A) performance—a…

Abstract

Purpose

This study investigates the extent to which structural equivalence between acquiring and target firms is associated with post-merger and acquisition (M&A) performance—a relationship that is proposed to be moderated by industry-level vertical relatedness between acquiring and target firms.

Design/methodology/approach

Applying social network analysis and regression, this study analyzes a buyer–supplier relationship network dataset of 279 M&A deals completed between 2010 and 2017 to test the hypotheses. Structural equivalence is measured as the proportion of common customers and suppliers between an acquiring firm and a target firm.

Findings

Supporting a view about the importance of supply chains in explaining M&As outcomes, the results suggest that the structural equivalence in the supplier network is positively associated with post-M&A firm performance. The results also show that the effect of the structural equivalence in the customer network is moderated by vertical relatedness between two merging firms (i.e. structural equivalence contributes to post-M&A performance when vertical industry relatedness is high).

Originality/value

This study contributes to the M&A and supply network literature by investigating the performance implications of structural equivalence in supplier and customer networks, demonstrating the importance of taking a supply chain view when explaining M&As outcomes. Specifically, the authors suggest considering structural equivalence as a new type of relatedness between merging firms (i.e. relatedness in network resources in explaining post-M&A performance). It also indicates how industry-level vertical resource relatedness, which is about relatedness in internal resources between the two firms, could interact with firm-level network resource relatedness, which is about relatedness in external supply chain resources between the two firms, in affecting post-M&A performance.

Details

International Journal of Operations & Production Management, vol. 42 no. 8
Type: Research Article
ISSN: 0144-3577

Keywords

Book part
Publication date: 23 August 2012

Jürgen Faik

This paper examines the impact on German personal income distribution of income-dependent (variable) equivalence scales. The use of variable equivalence scales causes…

Abstract

This paper examines the impact on German personal income distribution of income-dependent (variable) equivalence scales. The use of variable equivalence scales causes distinctive increases in income inequality compared with income-independent, constant equivalence scales. The narrowing of income limits between the upper and lower income regions also leads to an increase in income inequality.

Details

Inequality, Mobility and Segregation: Essays in Honor of Jacques Silber
Type: Book
ISBN: 978-1-78190-171-7

Book part
Publication date: 26 August 2010

Martina Menon and Federico Perali

The chapter estimates the cost of maintaining a child, at different ages, the cost of being single, and the cost of additional adults present in a family, with the aim of…

Abstract

The chapter estimates the cost of maintaining a child, at different ages, the cost of being single, and the cost of additional adults present in a family, with the aim of making comparable the income levels of different households. The study investigates the issue of econometric identification of equivalence scales within a demand system modified to include demographic characteristics consistently with economic theory. It shows that a robust estimation of equivalence scales must take into formal consideration the problem of econometric identification. The estimate also puts forward all-encompassing demographic specifications to identify costs due to differences in needs, household lifestyles, and economies of scale.

Details

Studies in Applied Welfare Analysis: Papers from the Third ECINEQ Meeting
Type: Book
ISBN: 978-0-85724-146-7

Book part
Publication date: 29 May 2009

Carsten Schröder

Equivalence scales are deflators (or “scales”) by which the incomes of different household types can be converted to a comparable, needs-adjusted basis. They are measures…

Abstract

Equivalence scales are deflators (or “scales”) by which the incomes of different household types can be converted to a comparable, needs-adjusted basis. They are measures of intra-household sharing potentials and differences in family members’ needs (i.e., of adults vs. children). One strand of literature uses econometric approaches to derive equivalence scales from household expenditure and time-use data. Another strand uses survey responses of people to quantify equivalence scales directly. Equivalence scales are potentially useful in several areas such as welfare-system design, income taxation, measurement of poverty and inequality, and determining lost earnings damages. This chapter surveys the literature on equivalence scales and presents some applications.

Details

Quantifying Consumer Preferences
Type: Book
ISBN: 978-1-84855-313-2

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Article
Publication date: 22 September 2020

Jenni Laaksonen

The purpose of this paper is to examine the concept of translation equivalence in extant research on translation in accounting: What is the equivalence that is expected of…

Abstract

Purpose

The purpose of this paper is to examine the concept of translation equivalence in extant research on translation in accounting: What is the equivalence that is expected of translation, and how is it assumed to come into being? This paper presents a coherent, theoretically informed approach to how different views on equivalence are connected to the objective of international comparability in financial accounting and how related, often-underlying assumptions intertwine in this discussion.

Design/methodology/approach

This paper takes an interdisciplinary approach by utilizing equivalence theories from the discipline of translation studies. It canvasses two dichotomy-like approaches – natural versus directional equivalence and formal versus dynamic equivalence – to compose a theoretical framework within which to analyze 25 translation-related papers discussing accounting harmonization published from 1989 to 2018.

Findings

This paper presents evidence of theoretical contradictions likely to affect the development of translation research in accounting if they go unrecognized. Moreover, the analysis suggests that these contradictions are likely to originate in the assumptions of mainstream accounting research, which neglect both the constructed nature of equivalence and the socially constructed nature of accounting concepts.

Originality/value

Despite the significance of translation for the objective of international comparability, this paper is the first comprehensive theoretical approach to equivalence in accounting research. It responds to a recognized demand for studying equivalence and its limitations, challenges many of the expectations accounting research places on translation and discusses the possible origins of related assumptions.

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 1
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 6 April 2012

Shu‐jiun Chen and Hsueh‐hua Chen

The study aims to investigate, through mapping analysis, the operation of knowledge organization systems (KOS) in different languages (English and Chinese), the types of…

Abstract

Purpose

The study aims to investigate, through mapping analysis, the operation of knowledge organization systems (KOS) in different languages (English and Chinese), the types of term equivalence and the degree of similarity between different conceptual structures, and issues related thereto.

Design/methodology/approach

Terms are selected from the Art & Architecture Thesaurus developed by Getty Research Institute in the USA (source language) and the National Palace Museum in Taiwan participating in Taiwan e‐Learning and Digital Archives Program (target language). In respect of data analysis, mapping analysis and content analysis are both adopted.

Findings

Among the six types of term equivalence, “exact equivalence” appears most frequently. The degree of similarity between different conceptual structures can be divided into four types: similar structure, transferring part of the structure of source language into the system of target language by modeling; similar structure, but the structure of source language needs to be expanded or revised; dissimilar structure, the term in target language can be partially mapped to the term in source language; lack of structure, no matches between target language and source language.

Practical implications

The next step is to develop a more comprehensive conceptual structure that can incorporate multicultural perspectives. If the “partial equivalence” terms are further identified as important concepts, the problems of non‐exact equivalence terms and dissimilar conceptual structures can be solved by addressing the needs of English users in searching for Chinese art collections.

Originality/value

The study serves as a pilot study applicable to the development of multilingual KOS in the domain of Chinese fine arts, building the first demonstration model for the interoperability of KOS in Chinese and English.

Details

The Electronic Library, vol. 30 no. 2
Type: Research Article
ISSN: 0264-0473

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Article
Publication date: 19 September 2016

Tricia Vilkinas

This paper aims to investigate whether the feedback managers receive from their work colleagues is based on a shared understanding of their leadership behaviours. This…

Abstract

Purpose

This paper aims to investigate whether the feedback managers receive from their work colleagues is based on a shared understanding of their leadership behaviours. This similarity in perception is called conceptual equivalence. The study also took into account the managers’ and their work colleagues’ expectations.

Design/methodology/approach

A total of 441 managers participated in a 360-degree feedback programme that sought responses from their bosses (n = 380), peers (n = 1,621) and subordinates (n = 1,680). The instrument used was the Competing Values Framework 16-item survey, which describes the leadership behaviours that managers must display to be effective. It also measures the behaviours they consider important. Confirmatory factor analysis was conducted on the rating scores of the managers and the three hierarchical levels of their work colleagues to determine conceptual equivalence between self and work colleagues’ ratings. Conceptual models were formulated and compared by testing for factor form equivalence.

Findings

Conceptual equivalence was found across all rater groups for both leadership behaviours displayed and the importance of leadership behaviours.

Practical implications

This paper provides managers and human resource professionals with useful insights on how to improve the use of 360-degree feedback processes by ensuring that conceptual equivalence is established for feedback supplied by raters from different hierarchical levels. The findings also stress the importance of including expectations when receiving feedback on leadership behaviours.

Originality/value

This study contributes to the literature on the benefits of determining the conceptual equivalence of feedback received by managers from various work colleagues. A second contribution is the inclusion of expectations in the feedback process, as none of the previous work has included such a measure.

Article
Publication date: 17 June 2008

Chen Wu, Xiaohua Hu and Jingyu Yang

The purpose of this paper is to construct diverse granules and coverings derived from a semi‐equivalence class and then to reveal the relationships between granules and…

Abstract

Purpose

The purpose of this paper is to construct diverse granules and coverings derived from a semi‐equivalence class and then to reveal the relationships between granules and coverings and even relations, and to help one to study pansystems relations in a trans‐cross view.

Design/methodology/approach

Forms regarding semi‐equivalence classes as primitives, blocks or granules such as tolerance class, join class, meet class, optimist/pessimist selected compatible class, and tolerantly kernel class in an incomplete information system are defined and compared. Different approximations are also introduced. Furthermore, diverse coverings are also suggested.

Findings

A tolerance class of an object is proved to be the join of semi‐equivalence classes containing it, i.e. a result of acting union operation on some primitive classes. A compatibly kernel class of an object is a meet of semi‐equivalence classes including it, i.e. a result of acting intersection operation on some primitive classes. Related coverings can also be regarded as coverings derived from the covering consisting of primitive granules. Several necessary and/or sufficient conditions for a general covering to become a semi‐equivalence or complete covering are obtained. Meaningful property and relationship results are also exploited.

Practical implications

Constructing diverse granules naturally from an incomplete information system to form a different knowledge expression system looks promising for data mining in the information society. It widens the approach and schema.

Originality/value

The paper shows that the formation process of granules is natural, newly defined, and not similar and theoretic to those existing in a neighborhood system. The relationship between diverse granules and coverings is described by mathematical theorems in sufficient or necessary condition form.

Details

Kybernetes, vol. 37 no. 6
Type: Research Article
ISSN: 0368-492X

Keywords

Article
Publication date: 1 March 2005

Hester van Herk, Ype H. Poortinga and Theo M.M. Verhallen

The paper presents a framework for establishing equivalence of international marketing data. The framework is meant to reduce confusion about equivalence issues, and guide…

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Abstract

Purpose

The paper presents a framework for establishing equivalence of international marketing data. The framework is meant to reduce confusion about equivalence issues, and guide the design of international studies and data analysis.

Design/methodology/approach

A short overview is given of the two main approaches to equivalence in the literature. These are integrated and used to distinguish sources of cultural bias in the various stages of the research process.

Findings

The highest levels of equivalence most often established are construct equivalence and partial measurement equivalence, implying that distributions of scores obtained in various countries cannot be interpreted at face value. To understand cross‐cultural differences better, researchers should investigate why higher levels of equivalence could not be established; this can be done best by including elements from both the conceptual and the measurement approach to equivalence.

Practical implications

This study can help marketing managers to establish the extent to which consumer perceptions can be considered equal across countries. Moreover, it helps researchers to determine causes of unequivalence and relate these to concrete stages in the research process.

Originality/value

Integration of the two main approaches to equivalence will lead to a better understanding of the validity of cross‐cultural differences and similarities. This should lead to improved decision making in international marketing.

Details

European Journal of Marketing, vol. 39 no. 3/4
Type: Research Article
ISSN: 0309-0566

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