Hasil untuk "Business communication. Including business report writing, business correspondence"

Anja Krogsgaard Vesterager

Christian, Nicoletta Spinolo, Ricardo Muñoz Martín

The results of a quasi-experimental, intra-subject study are reported on the effects of the use of SmarTerp on physiological stress levels of twelve second-year students of the MA in Interpreting at the University of Bologna during a simultaneous interpreting task. The study, part of a broader project, explores the rendition of terminological units, proper names, and numbers and its correlation with stress levels, to provide insights into SmarTerp’s practical usefulness in the field. Physiological stress levels were measured through heart rate and heart-rate variability indicators with Empatica E4 wristbands. Participants took part in three data-collection sessions over a month. In sessions 1 and 3 the participants interpreted two speeches, one with SmarTerp and another one without it. Descriptive findings hinted at a potential stress-alleviating effect of interpreting with SmarTerp, especially when interpreting into a second language. However, all inferential statistical results consistently revealed non-significant outcomes. Furthermore, stress levels did not decrease significantly over time when using SmarTerp. While the non-significant reduction in stress may cast doubt on the tool’s efficacy, the complexity and multiple variables influencing stress in interpreting tasks should be factored in. SmarTerp may serve its primary purpose in aiding accurate rendition of terminological units, proper names, and numbers.

A. Kusumaningrum, Harsanto Harsanto, Kumaratih Sandradewi et al.

: The condition of the prolonged Covid-19 pandemic entering its third year, requiring the fulfillment of health protocols and social distancing policies, including the work from home policy, is very influential in the implementation of audits, which should be the largest portion in field activities. Management and supervision as a function of controlling the rotation of the business wheel, is a link in terms of the responsibility for governance of business management to prepare and present financial statements and other relevant disclosures based on the best judgment and analysis of the latest facts and events after the reporting date that can predictable. Reliable human resources in driving the pace of change and change from various sides as part of the company's adaptive response to the prolonged Covid-19 pandemic conditions in the supervision department and audit system in business organizations are very key in maintaining audit quality and obtaining audit evidence. sufficient and appropriate to support the audit opinion through procedures for gathering audit evidence, revising the process for identifying and assessing the risks of material misstatement, and changing planned audit procedures or performing alternative or follow-up audit procedures as appropriate. The role of reliable human resources is part of the company's wealth ( human capital ) in collaborating with information technology and investing in technology as a solution to facilitate communication between the auditor department and business management using remote audit potential or known as remote audit while maintaining audit quality and optimizing the supervision and control of the business wheel. The implementation of remote auditing requires auditors to improve the ability to use technology, it is necessary to have human resource competencies that can always be improved through adequate training and education, so that increasing competencies will improve audit quality, in line with increasingly qualified human capital will affect the process. audit and is directly proportional to improving audit quality.

N. C. Fonou-Dombeu, B. Nomlala

Lean accounting is an emerging strategy that is being used by enterprises to achieve their business objectives. Several studies are reporting the implementation of lean accounting in manufacturing and healthcare sectors. However, no study has been conducted to compare lean accounting implementation in both sectors. This research reviews, analyzes and compares lean accounting implementation in manufacturing and healthcare sectors. A qualitative approach based on literature review and content analysis is used. Data is collected from secondary sources including journal articles and publications on practical case studies of lean implementation in both manufacturing and healthcare sectors. The analysis of the data reveals that three tools are commonly used for lean accounting implementation in both sectors, namely, Value Stream Mapping, Kaizen and Lean Six Sigma. It is also found that top manager commitment, flexible organizational culture, proper planning, and training are common requirements for the success of lean accounting implementation in manufacturing and healthcare. With regard to the challenges in implementing lean accounting in both sectors, the study discovers the existence of two common barriers including the shortage of people with knowledge of lean accounting principles and the lack of step-by-step guidelines on how to implement these principles. Finally, the study reveals that the outcomes of lean accounting implementation in both sectors are customers’ satisfaction, cost reduction, and flexible communication amongst the staffs within the organization. The study is a contribution to knowledge in that it investigates and highlights the lean adoption practices specific to each of the manufacturing and healthcare sectors, as well as the commonalities of lean practices in both sectors.

Andrew C. Call, Scott A. Emett, Eldar M. Maksymov et al.

We survey 462 financial journalists and conduct 18 follow-up interviews to provide new insights into the inputs, incentives, and beliefs that shape their reporting. Our study offers several important findings. For example, when developing articles, financial journalists rely more heavily on private communication with company management than on public sources of information, and they usually interact directly with sell-side analysts—favoring experienced analysts over prominent or award-winning analysts—for insights about the company. We also find that journalists believe monitoring companies to hold them accountable is one of financial journalism’s most important objectives. They believe their negative articles are more impactful than other articles they write, but they often face backlash from management in response to unfavorable articles. Further, financial journalists have strong incentives to develop high-quality articles that contain exclusive content; nevertheless, they also have a taste for controversial topics. Finally, financial journalists’ personal traits shape their approach to journalism and even affect companies’ reactions to their reporting. Specifically, liberal journalists have stronger inclinations toward critical, watchdog journalism; and female journalists face more negative consequences from companies for writing unfavorable articles. We examine a wide range of other topics relevant to the literature on the business press, and our results provide multiple avenues for future research in this area.

Wanchao Liu

Within the last decades, under the continuous advancement of human commercial civilization, the tide of economic globalization has swept through every corner of the world. Accounting, as a precise “business language”, is in the context of cultural, linguistic and social systems. The disclosure and communication of business information plays a crucial role and is increasingly valued by people from all walks of life. The financial statements, as a major carrier to reflect the financial position, business activities and cash flow of the enterprise, are also affecting the interests of all parties and bearing the extraordinary significance (Berger et al., 2015: p. 2286). Because of this, how to analyze and interpret financial statements has become a topic that needs to be continuously researched and explored in the new century. According to Shopify (2019), financial statements are defined as the accounting form of reflecting on an overall picture of the health of a business, including cash flow statement, the income statement and the balance sheet of the business. It can provide financial position performance and changes for a corporation. Investors or financial workers can uncover financial risk factors from qualitative textual risk disclosures reported in financial statements, especially bank risks.

Cervelló-Royo, Roberto, Guijarro, Francisco

Forecasting the direction of stocks markets has become a popular research topic in recent years. Different approaches have been applied by researchers to address the prediction of market trends by considering technical indicators and chart patterns from technical analysis. This paper compares the performance of four machine learning algorithms to validate the forecasting ability of popular technical indicators in the technological NASDAQ index. Since the mathematical formulas used in the calculation of technical indicators comprise historical prices they will be related to the past trend of the market. We assume that forecasting performance increases when the trend is computed on a longer time horizon. Our results suggest that the random forest outperforms the other machine learning algorithms considered in our research, being able to forecast the 10-days ahead market trend, with an average accuracy of 80%.

Ivan E. Ivanov

Cet article s’intéresse à l’écriture en entreprise comme à une compétence chère, mais rare des relations publiques (RP). L’écriture est située au premier rang des activités techniques du relationniste aux côtés des tâches managériales, même si souvent elle est perçue comme ingrate et désagréable, car liée aux activités prescriptives et imposées. Pourtant, l’incapacité d’écrire pour divers publics internes et externes a pour conséquence la mauvaise presse des RP. Face au manque de programmes universitaires et de formations continues, les relationnistes apprennent souvent sur le terrain à écrire et à éditer des supports d’information et de communication. Et si les organisations ouvraient leurs portes à ceux qui maîtrisent l’art d’écrire ? L’écriture est au centre des compétences journalistiques et les rédactions des RP embauchent depuis des décennies d’anciens journalistes professionnels. Cependant, les activités hybrides qui naissent de cette union sont très critiquables et contestées et donnent vie à des métiers qui n’ont aucune légitimité ni reconnaissance, mais qui existent dans les organisations comme pratiques d’origine journalistique intégrées à l’exercice des RP.

Dany Baillargeon, Alexandre Coutant

Ce numéro de la revue Communication & Professionnalisation espère contribuer à la réflexion sur ce secteur en crise. Particulièrement, l’objectif qu’elle s’assigne de dialogue entre chercheures et chercheurs de même qu'avec les praticiennes et praticiens trouve un écho fort dans le constat fréquent du peu de collaborations entre journalistes et chercheur·es. Si ce constat concerne une question plus large de diffusion de la connaissance, espérons que la lecture des articles de ce numéro convaincra déjà les praticien-ne-s de l’accessibilité et de l’utilité de la recherche sur un domaine qui les concerne directement : l’avenir de leur profession.

S. Bremner, T. Costley

The ability to handle intertextual relations in email is an important component of workplace writing competence that is, for the most part, overlooked in business English classes because of a tendency to treat emails in classroom contexts as independent texts. This study reports on a series of email assignments that required students to read and process a collection of texts before composing emails themselves, with the aim of examining how students dealt with the demands made by the intertextual nature of workplace writing. The findings suggest that the management of multiple texts and their intertextual relations poses considerable challenges for student writers, specifically relating to the amount of information to include, the degree of explicitness needed in referring to other texts, and the management of the dialogue and writer-reader relationship. The study concludes that there is a need to demonstrate to students the centrality of intertextuality and the ways in which it contributes to the coherence of workplace communication. Students need to understand, too, that managing intertextuality is not simply a question of textual manipulation, but of understanding the communicative context and of considering how they want their relationship with the reader to develop.

R. Hodgkinson

I am delighted to introduce this 13th issue of International Accounting Policy Forum (IAPF) – the annual special issue of Accounting and Business Research. Four of the academic papers in this issue were commissioned for the 2017 ICAEW Information for Better Markets Conference. The papers address the question Corporate reporting: is it heading in the right direction? which was selected as the conference theme in light of major changes to corporate reporting that have taken place in recent decades. Not only have there been significant changes in accounting standards, including the adoption of IFRS in many countries, but there has also been an explosion of narrative reporting and increased attention to reporting on business’s impact on society and on the natural world. At the same time, the way in which information is communicated in most areas of life has changed radically, and so it is right to ask whether the communication of corporate reporting information also needs to change radically. Baruch Lev’s paper offers a valuable contribution to the ongoing debate about whether financial reporting continues to retain its relevance for investors. Annual reports have little impact on share prices. Some people cite this as evidence that the business reporting system is working well. Others argue that it indicates the current approach is failing with companies reporting information that does not reflect their business models or capture the drivers of business value. Lev’s paper, The deteriorating usefulness of financial report information and how to reverse it, firmly endorses the latter view and criticises the adoption of a balance sheet approach and failure to recognise the value of intangible assets in financial statements. Jeffrey Unerman, and co-authors Jan Bebbington and Brendan O’Dwyer, provide important insights into economic externalities in their paper, Corporate reporting and accounting for externalities. The paper includes a comparison of the principal qualitative characteristics of externalities information in some of the more prominent reporting frameworks. Bringing the frameworks together in this way is effective in highlighting some of the key issues with externalities accounting and reporting. Also worthy of note in the paper is a continuum that sets out how over time externalities can be internalised. In The expansion of non-financial reporting: An exploratory study, Hervé Stolowy and coauthor, Luc Paugam, investigate what is arguably the most dramatic change in corporate reporting

Md. Maksud Ali

François Lambotte

Partant des difficultés rencontrées lors de l’accompagnement de trois services de communication faisant face à une injonction à devenir stratège, nous postulons que seule une approche intégrée permet une réelle analyse du positionnement du service communication et d’évaluer le chemin à parcourir pour endosser un rôle stratégique. Un retour à la littérature nous a d’abord permis d’approfondir notre compréhension des tensions présentes dans le rôle et les pratiques du stratège. Le croisement de ces tensions avec les difficultés qui ont émergé de nos missions a mis en lumière quatre axes. Nous avons ensuite développé ces derniers tant d’un point de vue théorique que pratique : niveau d’intervention et légitimité, timing d’intervention, spectre d’intervention et position affranchie ou subordonnée. Ces axes déclinés sous la forme d’un questionnement offrent une méthode d’analyse du positionnement stratégique du service de communication. Starting from the challenges encountered during three missions of support to communication teams facing the injunction to become strategic, we posit that only an integrated approach enables a real analysis of the current positioning of a communication department as well as to evaluate the journey it needs to travel to endorse a strategic role. A return to the literature helped us to deepen our understanding of the tensions present in the role and practices of strategist. Crossing these tensions with the challenges emerging from the field, we highlight four axes: the level of intervention and its legitimacy, the timing of intervention, the spectrum of intervention, the freed or subordinated position. This axes detailed as a questionnaire offer a method to analyse the strategic positioning of communication’s departments.

John M. Kirk

No abstract.

Anne Flindt Christensen

No abstract.

Carl Bache

No abstract.

Henning Nølke

No abstract.

E. Peters, P. Pauwels

Y. Fassin

A. Helene Ipsen, Helle V. Dam

This article reports on an empirical study on translation revision. With the aim of investigating the possible link between revision procedure and quality, the research correlates an indicator of quality, error detection, with revision procedure. Error detection and revision procedure were studied drawing on a convergent parallel mixed-methods research design involving three different sources of data. Nine subjects performed a revision task and thus produced text data; their activities on the computer screen were captured and saved as video fi les; and retrospective interviews were conducted with the revisers upon completion of the task. Results show that the highest error detection scores were linked with a variety of revision procedures, but with one common denominator: the target text was consistently the point of departure. Revisers with high error detection scores thus engaged in various different revision procedures, but their focus of attention in the initial operations was the translation rather than the source text in all cases. Conversely, the revisers whose initial attention was directed towards the source text received the lowest error detection scores in the revision task.