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The rapid development of multinational companies (MNCs) has resulted in the need for accounting systems which function to report, evaluate and control international operations and their managers' effectiveness. While the problems surrounding the evaluation and control of domestic firms remain the same for MNCs' parent company managers, the question of which country's currency should be used in the evaluation process represents additional complexities for them. The choice is essentially either that of the parent company currency or the currency of the foreign subsidiary. Parent company managers may also use both of these currencies, but it is likely that this choice will result in different decisions regarding the performance of foreign operations (see Demirag, 1987,1987a, 1987b). The aim of this paper is to critically review the theoretical and empirical literature on the use of parent and/or foreign subsidiary accounting information used by multinational companies in the evaluation of their foreign subsidiary operations and managers. In doing so, the paper addresses the following two questions. First, to what extent is translated information, untranslated information or both types of information significant in the evaluation of foreign subsidiary operations and their managers' performance in MNCs? Second, what are the major contextual variables which influence MNC foreign currency accounting practices in performance evaluations?

In an effort to bridge the gap between applying translation corpora, specialized terminology teaching and translation performance of undergraduate students, the purpose of this paper is to investigate the possible impacts of teaching specialized terminology of law as a specific area of inquiry on translation performance of Iranian undergraduate translation student (English–Persian language pairs). The null hypothesis of this study is that using specialized terminology does not have statistically significant impacts on the translation performance of the translation students.

The design of this research was experimental in that there was pretest, treatment, posttest and random sampling. In other words, this research was pre-experimental one-group pretest-posttest design. This design was used in this research as the number of subjects who participated in the research was limited. Apart from being experimental, this research enjoyed a corpus-based perspective. As Mcenery and Hardie (2012) claim, corpus-based research uses the “corpus data in order to explore a theory or hypothesis, typically one established in the current literature, in order to validate it, refute it or refine it” (p. 6). Table I shows the design of this research.

The results of this research indicated that on the whole, the posttest results had statistically significant differences with that of the pretest. In this regard, the quality of students’ translation enhanced after using the specialized terminology in the form of three types of corpora. Indeed, there was a general trend in the improved quality of the novice translators in translating specialized and subject-field terminologies in an English–Persian context.

This paper is original in that it probes into one of the less researched areas of Translation Studies Research and employs corpora methodology.

English as a foreign langauge (EFL) students find it difficult to apply the theoretical knowledge they acquire on translation in the practical world. Therefore, this study explored if training in pretranslation techniques (PTTs) (syntactic parsing) as suggested by Almanna (2018) could improve the translation proficiency of Yemeni EFL students. Moreover, the study also assessed which of the PTTs the intervention helped to develop.

The study adopted a primarily experimental pre- and posttests research design, and the sample comprised of an intake class with 16 students enrolled in the fourth year, Bachelor in Education (B.Ed), Hadhramout University. Six participants were also interviewed to gather the students' perceptions on using PTTs.

Results showed that students' performance in translation developed significantly (Sig. = 0.002). All the six PTTs showed development, though subject, tense and aspect developed more significantly (Sig. = 0.034, 0.002, 0.001 respectively). Finally, the study reported students' positive perceptions on the importance of using PTTs before doing any translation tasks.

One of the recurrent errors that can be noticed in Yemeni EFL students' production is their inability to transfer the grammatical elements of sentences from L1 (Arabic) into L2 (English) or the visa versa. The researchers thought though translation is more than the syntactic transmission of one language into another, analyzing the elements of sentences using syntactic and semantic parsing can help students to produce acceptable texts in the target language. These claims would be proved or refuted after analyzing the experiment result of the present study.

The Internet has the potential to facilitate understanding across cultures and languages by removing the physical barriers to intercultural communication. One possible contributor to this development has been the recent release of freely‐available automated direct machine translation systems, such as AltaVista with SYSTRAN, which translates from English to five other European languages (French, German, Italian, Spanish and Portuguese), and vice versa. However, concerns have recently been raised over the performance of these systems, and the potential for confusion that can be created when the intended meaning of sentences is not correctly translated (i.e. semantic processing errors). In this paper, we use an iterative paradigm to examine errors associated with interlingual divergence in meaning arising from the automated machine translation of English proverbs. The need for the development of Web‐based translation systems, which have an explicit cross‐linguistic representation of meaning for successful intercultural communication, is discussed.

This paper reports on a quasi-experimental research performed in the field of reading comprehension and translation quality. The purpose of this paper is to investigate the comparative effect of explicit vs implicit reading comprehension skills on translation quality of Iranian translation students at BA level.

The design of this research was quasi-experimental in nature. This design was preferred in this study, as it was impossible to assign random sampling to the subjects and apply a true experimental design. The research in hand was also a comparative group design research in a sense that it was supposed to compare two reading comprehension methods (explicit vs implicit) with different treatments.

In light of this research, some conclusions can be drawn. It can be concluded that there is a positive and direct relationship between reading comprehension and translation, as the first step of translation is to understand the content of the source text (Reid, 1993).

The reading comprehension ability of translation students should be enhanced in their undergraduate classes so that they can better understand the source text and produce a more fluent translation. In order to teach reading comprehension skills, both implicit and explicit techniques can be applied; however, it is better if the subjects receive explicit instruction, as this technique may have more positive results.

Various researchers have explored explicit and implicit instructions on such areas as reading, speaking and listening (see, e.g. Jalilifar and Alipour, 2007; Vahid Dastjerdi and Shirzad, 2010; Negahi and Nouri, 2014; Khanbeiki and Abdolmanafi-Rokni, 2015; Khoii et al., 2015; Mostafavi and Vahdany 2016; Rahimi and Riasati, 2017). Although the results of these studies have shown the positive impacts of both explicit and implicit teaching, explicit has more positive impacts. However, the review of the literature shows that explicit and implicit reading comprehension skills have not been investigated in relation to teaching translation and their possible impacts on translation quality.

The purpose of this paper is to seek to extend the work of Robson (1991, 1992) by exploring the accounting implications of the way in which subsets of non-financial accounting numbers are constructed. In particular, the study investigates whether the different procedures for organising subsets of a set of accounting data may lead to different conclusions about (the same) reality.

The empirical analysis focuses on the procedures by which organisations translate work-related injury outcomes to accounting numbers. First, existing procedures are problematised within their institutional context. This highlights complementary elements of translation and neo-institutional theory that together explain how institutional factors might operate to constrain the problematising process. An empirical analysis of workers’ compensation data covering a ten year period is then conducted to calculate and contrast performance using two competing logics of accounting for injury.

The findings demonstrate that different representations of reality may result not only from accounting choices as to “what” is measured, but also from accounting choices as to “how subsets of measured data are organised”. Specifically, different ways of organising injury data into subsets led to different representations of the reality of overall injury performance. The evidence further suggests taken-for-granted assumptions and institutionalised practices may prevent adequate problematisation of the underpinning logic that guides the procedures for organising translations of work-related injury and illness to accounting numbers.

The results suggest the existing logic of accounting for injury fails to recognise the financial or non-financial complexity of non-fatal injury outcomes. “Lost time injury” measures are revealed as neither valid nor reliable measures of injury (or safety) and therefore inappropriate for informing the occupational health and safety (OHS) decisions of managers, boards and external stakeholders. These findings reveal an urgent need for change in injury accounting practice and, in turn, raise serious concerns about the increasingly institutionalised global template for external disclosure of OHS performance information.

This paper takes a novel look at the construction of social performance measures and suggests further attention to the construction of accounting subsets is warranted. In demonstrating serious problems in accounting logic that underpin existing, and deeply institutionalised, measurement and reporting practices, the findings reinforce the need to routinely re-problematise accounting practices. Failure to critically review those accounting translations that underpin decision-making may prove a fatal mistake.

Web-based language learning (WBLL) materials have long been favored by English language instructors because they are plentiful, easily accessible, user-friendly and, most importantly, free. This research looks into the effects of learning the simple perfect tense translation in three different English translation classes that used three different teaching methods: traditional face-to-face, integrative and web-based learning. It also aims to investigate the impact of gender on every mode of instruction and to identify the most effective method for learning translation.

The study is quantitative, with a pretest/posttest quasi-experimental research design. A total of 93 third-year undergraduate students (51 female and 42 male students) participated in the pretest/posttest design. Each group was exposed to one mode of instruction for nine weeks. All groups sat for a pretest in the first week of the treatment. After the treatment, the participants were provided with a posttest, and the data obtained were analyzed using the SPSS computer software program.

The findings revealed a significant difference in both tests for all modes used. All three groups improved in their gain score, but the highest gain among these groups was the integrative method, followed by web-based learning. The result of the independent sample t-tests and ANOVA exhibited that there was no significant difference in the level of students between the two groups, both were sig. two-tailed (p = 0.342). Furthermore, it was discovered that gender did not affect students' performance in the posttest (Z = −1.564, p > 0.05) when each mode of instruction was applied. Finally, the integrative method was observed to be the most effective.

The findings can inspire translation course designers to plan necessary policies or syllabi regarding English translation courses and may serve as a platform for improving the curriculum for training and motivating the next generation of English as a Foreign Language (EFL) learners.

The findings of this study could be used to improve English instruction in countries where English is a second or foreign language. The actual gap in knowledge is that no other studies have compared all three groups in the past few years.

The rapid rise of large language models (LLMs) has propelled them to the forefront of applications in natural language processing (NLP). This paper aims to present a comprehensive examination of the research landscape in LLMs, providing an overview of the prevailing themes and topics within this dynamic domain.

Drawing from an extensive corpus of 198 records published between 1996 to 2023 from the relevant academic database encompassing journal articles, books, book chapters, conference papers and selected working papers, this study delves deep into the multifaceted world of LLM research. In this study, the authors employed the BERTopic algorithm, a recent advancement in topic modeling, to conduct a comprehensive analysis of the data after it had been meticulously cleaned and preprocessed. BERTopic leverages the power of transformer-based language models like bidirectional encoder representations from transformers (BERT) to generate more meaningful and coherent topics. This approach facilitates the identification of hidden patterns within the data, enabling authors to uncover valuable insights that might otherwise have remained obscure. The analysis revealed four distinct clusters of topics in LLM research: “language and NLP”, “education and teaching”, “clinical and medical applications” and “speech and recognition techniques”. Each cluster embodies a unique aspect of LLM application and showcases the breadth of possibilities that LLM technology has to offer. In addition to presenting the research findings, this paper identifies key challenges and opportunities in the realm of LLMs. It underscores the necessity for further investigation in specific areas, including the paramount importance of addressing potential biases, transparency and explainability, data privacy and security, and responsible deployment of LLM technology.

The analysis revealed four distinct clusters of topics in LLM research: “language and NLP”, “education and teaching”, “clinical and medical applications” and “speech and recognition techniques”. Each cluster embodies a unique aspect of LLM application and showcases the breadth of possibilities that LLM technology has to offer. In addition to presenting the research findings, this paper identifies key challenges and opportunities in the realm of LLMs. It underscores the necessity for further investigation in specific areas, including the paramount importance of addressing potential biases, transparency and explainability, data privacy and security, and responsible deployment of LLM technology.

This classification offers practical guidance for researchers, developers, educators, and policymakers to focus efforts and resources. The study underscores the importance of addressing challenges in LLMs, including potential biases, transparency, data privacy, and responsible deployment. Policymakers can utilize this information to shape regulations, while developers can tailor technology development based on the diverse applications identified. The findings also emphasize the need for interdisciplinary collaboration and highlight ethical considerations, providing a roadmap for navigating the complex landscape of LLM research and applications.

This study stands out as the first to examine the evolution of LLMs across such a long time frame and across such diversified disciplines. It provides a unique perspective on the key areas of LLM research, highlighting the breadth and depth of LLM’s evolution.

New developments in the manufacturing industries require reexamining both the performance evaluation techniques and the concept of performance itself. As to evaluation, the return on investment model (ROI), popular during the 1950s throughout the 1970s, has faced much criticism that in the 1980s and the 1990s new financial and nonfinancial performance evaluation methods gained popularity. On a world‐wide basis, the increasing adoption of automation and the trend toward more centralization have changed the concept of performance. No longer based on motivating and directing the labor force, performance now aims to obtain the best results out of robotic assets and flexible manufacturing systems (FMS), which require new managerial attention and attitude. These factors have made the concept of performance more vague and difficult to define and measure. After comparing and contrasting how multinational and domestic companies evalu‐ate corporate performance, the study reconstructs the concept of performance, bringing forth fundamental propositions (axioms) of the long‐run dimension of measurement and utilization as the core of performance. Developing utilization as a dynamic concept with constantly changing components, a long‐term discounted‐cash‐flow return on investment (DCF‐ROI) model is developed and exhibited as a comprehensive measure of utilization. The DCF‐ROI model fits harmoniously into the mechanisms of the new cost reduction techniques of target and kaizen costing. Kaizen, a Japanese term, is translated into English as “improvement,” i.e., a continuous accumulation of betterment activities over the long run. Target and Kaizen costing are conditioned by top management's target profit which can take the form of a DCF‐ROI objective. This kaizen‐oriented DCF‐ROI is demonstrated as a moving average ratio that captures the dynamic utilization through its progression over ten years. Limitations of the model and recommendations for further research are also presented.

This article seeks to establish the extent to which a major bank’s (Finbank) reward strategy for managers demonstrates the plausibility of Lawler’s model of reward strategy. This model argues that business strategy implies individual and organisational behaviours which dictate the content of reward strategy. In addition, three critical elements of the reward system need to be aligned for the system to be effective: the organisation’s core values; the implementation process; and the structure. The data collected demonstrate that Lawler’s model presents three major complications. It over‐simplifies the process of strategy formulation and content; it gives equal importance to values, structure and process although the data showed that the last was of the greatest significance; and it is represented as unitarist and deterministic.