فی گوو

مرجع دانلود فایل ,تحقیق , پروژه , پایان نامه , فایل فلش گوشی

فی گوو

مرجع دانلود فایل ,تحقیق , پروژه , پایان نامه , فایل فلش گوشی

ترجمه مقاله انگلیسی کاهش انرژی مصرقی با مقاوم سازی پنجره ها

اختصاصی از فی گوو ترجمه مقاله انگلیسی کاهش انرژی مصرقی با مقاوم سازی پنجره ها دانلود با لینک مستقیم و پر سرعت .

ترجمه مقاله انگلیسی کاهش انرژی مصرقی با مقاوم سازی پنجره ها


مقاله انگلیسی ترجمه  شده : کاهش انرژی مصرفی با مقاوم سازی پنجره ها

ترجمه مقاله انگلیسی: Improvement of thermal environment and reduction of energy consumption for cooling and heating by retrofitting windows

عنوان فارسی مقاله: بهبود دمای محیط و کاهش انرژی مصرفی در سرمایش و گرمایش به وسیله ی مقاوم سازی پنجره ها

فرمت فایل ترجمه: word قابل ویرایش

تعداد صفحات فایل ترجمه: 14 صفحه دوسوتونه

 لینک دانلود رایگان فایل انگلیسی مقاله

  چکیده مقاله


دانلود با لینک مستقیم


ترجمه مقاله انگلیسی کاهش انرژی مصرقی با مقاوم سازی پنجره ها

خاک و آبیاری

اختصاصی از فی گوو خاک و آبیاری دانلود با لینک مستقیم و پر سرعت .

خاک و آبیاری


خاک و آبیاری

 

 

 

 

 

 

 

مقاله با عنوان خاک و آبیاری در فرمت ورد در 16 صفحه و شامل مطالب زیر می باشد:

بخش اول خاک و آبیاری
رشد گیاه وعوامل موثر در آن
انرﮋی تابشی
ترکیب اتمسفر
موجودات زنده
عناصر غذایی
نقش عناصر غذایی در گیاه وعلائم کمبود آن
فرسایش خاک وکنترل آن
فرسایش آبی
روش های مبارزه با فرسایش آبی
عوامل موثر بر فرسایش آبی
فرسایش بادی
عوامل موثر بر فرسایش بادی
کنترل فرسایش بادی
آلودگی خاک
عناصر سمی
آبیاری
طبقه بندی آبهای آبیاری
طبقه بندی آبهای آبیاری بر اساس قلیائیت
بخش دوم کودهای شیمیای
نقش کودهای شیمیایی در افزایش تولید
مشکلات استفاده ی بی رویه از کودهای شیمیایی


دانلود با لینک مستقیم


خاک و آبیاری

آب در اسطوره

اختصاصی از فی گوو آب در اسطوره دانلود با لینک مستقیم و پر سرعت .

آب در اسطوره


آب در اسطوره

 

 

 

 

 

 

 

مقاله با عنوان آب در اسطوره در فرمت ورد و شامل مطالب زیر می باشد:

آب در اسطوره
مولکول‌ها و یون‌ها
مولکول‌ها
یون‌ها
ایزوتوپ
نشانه‌های اتمی
جدول تناوبی عناصر
پروتون، نوترون، الکترون
عناصر، ترکیب‌ها و مخلوط‌ها


دانلود با لینک مستقیم


آب در اسطوره

دانلود پایان نامه ارشد ادبیات انگلیسی با موضوع شیفت ها در ترجمه ی غیر ادبی

اختصاصی از فی گوو دانلود پایان نامه ارشد ادبیات انگلیسی با موضوع شیفت ها در ترجمه ی غیر ادبی دانلود با لینک مستقیم و پر سرعت .

دانلود پایان نامه ارشد ادبیات انگلیسی با موضوع شیفت ها در ترجمه ی غیر ادبی


دانلود پایان نامه ارشد ادبیات انگلیسی با موضوع شیفت ها در ترجمه ی غیر ادبی

دانلود پایان نامه ارشد ادبیات انگلیسی با موضوع شیفت ها در ترجمه ی غیر ادبی که شامل 79 صفحه و بشرح زیر میباشد:

نوع فایل : PDF قابل ویرایش

Shifts in Non-Literary Translation : with focus on EU translation

Table of Contents
INTRODUCTION ............................................................................................................ 6
1. Style and shifts........................................................................................................... 9
1.1. Style and how to study it........................................................................................ 9
1.2. Shifts in Translation............................................................................................. 11
2. Translation in the European Union......................................................................... 14
2.1. Language policy of the European Union ............................................................. 14
2.2. Problems of EU translation.................................................................................. 15
2.3. EU translation from the perspective of translation studies ............................. 18
3. An Analysis of Style through Shifts in Literary Translation – method proposed by
Hilkka Pekkanen .......................................................................................................... 21
3.1. Objectives of the analysis .................................................................................... 21
3.2. Description of the method.................................................................................... 22
3.3. Findings and evaluation of the method................................................................ 24
4. Methodology............................................................................................................. 26
4.1. Analysed texts...................................................................................................... 27
4.1.1. EU documents............................................................................................... 28
4.1.2. Non-EU documents....................................................................................... 28
4.2. Application of the method and related problems............................................. 30
4.2.1. Types of translation shifts............................................................................. 32
4.2.2. Definition of units of comparison................................................................. 32
4.2.3. Differences between the English and the Slovak Language......................... 33
4.3. Illustration of the method................................................................................... 37
5. Categories of Optional Shifts.................................................................................. 43
5
5.1. Expansion shifts ................................................................................................... 45
5.2. Contraction shifts ................................................................................................. 47
5.3. Shifts in order....................................................................................................... 50
5.4. Miscellaneous shifts............................................................................................. 51
6. Analysis and Its Findings......................................................................................... 54
6.1. General results for respective extracts .............................................................. 54
6.2. Results for respective categories........................................................................ 61
6.2.1. Expansion shifts ............................................................................................ 61
6.2.2. Contraction shifts .......................................................................................... 64
6.2.3. Shifts in order................................................................................................ 66
6.2.4. Miscellaneous shifts...................................................................................... 67
6.3. Summary of the findings.................................................................................... 68
6.4. Evaluation of the method and its problems....................................................... 69
CONCLUSION............................................................................................................... 72
Works Cited ................................................................................................................ 75
Primary sources........................................................................................................... 75
Secondary Sources ...................................................................................................... 76
Resumé – English ........................................................................................................ 79
Resumé – Slovak.......................................................................................................... 80
Appendix A– CD with all the analysed extracts

INTRODUCTION
As suggested by its title, Shifts in Non-Literary Translation, the present thesis deals with
the analysis of certain aspects of non-literary translation, namely translation shifts.
Translation shifts are changes introduced to the target text during the translation process,
whether motivated by objective reasons or subjective preferences of the translator. The
method used in this work to study the translation shifts was proposed by a Finnish scholar
Hilkka Pekkanen in order to study the shifts in literary texts.
The purpose for which Pekkanen (2010) created this method was to study the style of
translators of literary works and to find out whether the 'translator's voice' can be heard in
their translations. The details of her research will be presented later in Chapter 3. Since the
analysis yielded satisfactory results in the domain of literary translations, I would like to try
to apply this method on a different kind of texts in order to examine whether it can work
in other domains too. The first objective of this thesis thus is to test the application of
Pekkanen's method on non-literary texts, and with a different target language; but at the
same time the thesis aims to study the patterns of shifting within non-literary translation,
especially in the documents translated within the European Union institutions as compared
with other non-literary texts.
EU translation represents a specific category of non-literary translation. One of its
dominant characteristics is that EU translators should try to be as faithful to the original as
possible, to avoid different understanding of respective documents in their different
language versions. Another thing is that the translations are usually not a product of one
individual translator but of a whole group of translators, revisers and consultants.
Therefore it is impossible to speak of the style of an individual. Nevertheless, due to these
and other specific features (discussed in Chapter 2), which distinguish EU translation from
other kinds of non-literary translation, it is possible that certain consistency might be found
in the style of EU translation as such. To study whether such consistency exists or whether
each text bears a thumbprint of individual translators, like in the case of literary works, is
.....thus the second objective of this thesis


دانلود با لینک مستقیم


دانلود پایان نامه ارشد ادبیات انگلیسی با موضوع شیفت ها در ترجمه ی غیر ادبی

مقاله حسابداری ترجمه شده با عنوان ابزار مالی برای تثبیت جریانهای نقدی آتی

اختصاصی از فی گوو مقاله حسابداری ترجمه شده با عنوان ابزار مالی برای تثبیت جریانهای نقدی آتی دانلود با لینک مستقیم و پر سرعت .

مقاله حسابداری ترجمه شده با عنوان ابزار مالی برای تثبیت جریانهای نقدی آتی


مقاله حسابداری ترجمه شده با عنوان ابزار مالی برای تثبیت جریانهای نقدی آتی

 

 

 

 

 

 

 

مقاله حسابداری ترجمه شده با عنوان ابزار مالی برای تثبیت جریانهای نقدی آتی در فرمت ورد و شامل ترجمه متن زیر می باشد:

Financial instruments to fix future cash flows
By the way, even when liabilities financing the business investments are subject to a floating rather than a fixed interest rate, a similar accounting issue may eventually emerge if the floating rate is converted to a fixed rate by means of an interest rate swap or other similar contracts. Swap contracts to pay fixed interest in exchange for receiving floating interest, are sometimes called “cash flow hedges”, since they hedge the risk of fluctuation of the interest payment against expected future operating revenue. Unlike hedges against changes in the market value, there are many complicated problems about the income recognition of changes in the market price 13).
This kind of hedging transaction increases the risk of changes in the market value of the position, while averting fluctuations in cash flows. In this respect, the same transaction can be regarded either as hedging or as speculation. However, hedging is by nature a transaction intended to avert the risk of fluctuation in the return on investments. Thus, the pattern of hedging depends on whether the relevant return is measured by changes in market value or by cash flows. In this case, since gain or loss to be hedged is the cash flows of interest payments, performance of the interest rate swap contracts can be measured by the swap differentials for each year, instead of measuring changes in the market value.
A floating rate debt combined with an interest rate swap contract is, in effect, exactly the same as a fixed rate debt. Therefore, in cases where the gain or loss on a fixed rate debt is recognized on the basis of cash flows instead of changes in market value, income on the interest rate swaps to avert fluctuation in interest payments would be recognized on the cash flow basis, in line with realization of the swap differentials. Changes in the market value in anticipation of the future cash flows have nothing to do with the performance as a hedging transaction, although it would be regarded as performance if the position is considered to be speculation 14). To assert that an interest rate swap contract is intended to hedge fluctuations in cash flows is to confirm that the debts on which the interest rate is fixed by the swap are restricted to non-financial operating assets and that the interest (and principal) is paid out from cash flowing from the operating activities. In this case, changes in the market value of the debt are not regarded as realization of cash flows. Taking this into account, the gain or loss on mark-to-market measurement of the interest rate swap contract is initially included in comprehensive income and then transferred to net income when realized as a swap differential for the year
15). Anyway, the recognition of income should depend on the nature or substance of the investment, not on the external form of the asset (that is, whether it is a financial instrument or not).Financial instrument of which valuation gain or loss does not meet the condition as realized income is not only the debt bound to the business investments as described above. One of the largest issues in FASB Statement No.115, which addresses measurement of marketable securities, was a treatment of debt securities held to maturity. Even in this statement, which has adopted mark-to-mark valuation to a large extent, it has been decided that debt securities that the enterprise intends to hold to maturity without converting into cash should be measured at amortized cost, because they are not subject to risk of market value fluctuation due to changes in interest rates.
Of course, in cases of debt securities that the enterprise intends to sell at any time, the performance of the investment entirely depends on the indefinite future market price. In such cases, the current market price is the most updated information for measuring income. However, when the debt security is held to maturity, the performance of the investment is determined by the cash flows of interest payments contracted and redemption. Assuming there would be no default, the performance of the investment is fixed at the moment the debt security is purchased. In this case, income can be determined by allocating the contracted results among periods, regardless of uncertain changes in the market price. Such an allocation provides better information about the cash flows that are fixed over the future periods 16). However, even when a decision of holding to maturity has been made, the investment may be considered still exposed to risk of market value fluctuation, if the sacrificed opportunities of profiting from short-term transactions is seen as a problem. If such a view should be taken, we would have to measure the income for each period by the changes in market value. On the other hand, if we take the fact that the enterprise has averted the risk of fluctuation in market prices and fixed the performance up to maturity as a given condition, the income for each period would be independent of fluctuation in market prices. Earnings information based on the inter-period allocation of fixed cash flows is considered useful to investors in forming expectations, in that the investment policy of the management is communicated to investors 17). As discussed above, even in the case of financial instruments, the fluctuation in market prices sometimes may not be regarded as realization of cash flows. That is also true for the cases of hedges of forecasted transactions for which there is not yet any recognized position on the balance sheet.
Although the market price is indispensable information for those financial instruments, with regard to valuation gains or losses (differences between the market value at beginning and at end of the year), we need to consider an approach of recycling them from comprehensive income to net income
when realized. Again, the critical factor is not the external form of the financial instruments, but the nature of the transactions that have generated the position 18).


دانلود با لینک مستقیم


مقاله حسابداری ترجمه شده با عنوان ابزار مالی برای تثبیت جریانهای نقدی آتی