Економіка і менеджмент

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Impact of Translation on the Comparability of Financial Reports
(Видавництво Львівської політехніки, 2011) Mejzlik, Ladislav; Roe, Jana
International financial reporting standards (IFRS) aim to provide unified guidance that would result in increased global comparability of financial reports. Because IFRS is written in English and subsequently translated to other languages, cultural differenes give rise to high potential for mistranslation and miscommunication when translating and interpreting standards and reports. Crucial for successful translation is the translator’s understanding of not only technical terminology but also the underlying concepts.
Indices of globalization as instruments for its measurement
(Видавництво Львівської політехніки, 2011) Bilous, Svetlana
Globalization, its consequences, and further implications are one of the most discussed topics nowadays and with attempts to define this notion it is measured qualitatively and quantitatively. And taking into account multidimensionality of globalization, its measuring process still appears to be a challenge for scientists. This article aims at the analysis of contemporary ways of measurement of globalization giving comparative analysis of the existing indices of globalization that is preceded by the general principles of index calculation.