متون ترجمه شده حسابداری

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

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» :: مقاله محاسبه‌گری برگردان شده با عنوان ابزار مالی برای تثبیت جریانهای نقدی آتی

مقاله حسابداری ترجمه شده با آغاز ابزار مالی برای اثبات جریانهای نقدی آتی در فرمت دعا و حاوی 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).

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مقاله مدیریت ترجمه شده با عنوان پژوهش در عملیات

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» :: مقاله مدیریت برگردان شده با عنوان پژوهش در عملیات

نوشته تدبیر ترجمه شده با عنوان پژوهش در عملیات در فرمت دعا و شامل برگردان متن زیر می باشد:

Operations research
From Wikipedia, the free encyclopedia.
Operations research, operational research, or simply OR, is the use of mathematical models, statistics and algorithms to aid in decision-making. It is most often used to analyze complex real-world systems, typically with the goal of improving or optimizing performance. It is one form of applied mathematics.
Contents
•    1 Operations research in context
•    2 Areas of application
•    3 Professional societies
•    4 Origins and the name
•    5 Examples
•    6 See also
•    7 External links

 [edit]
Operations research in context
The terms operations research and management science are often used synonymously. When a distinction is drawn, management science generally implies a closer relationship to the problems of business management.
Operations research also closely relates to industrial engineering. Industrial engineering takes more of an engineering point of view, and industrial engineers typically consider OR techniques to be a major part of their toolset.
Some of the primary tools used by operations researchers are statistics, optimization, stochastics, queueing theory, game theory, graph theory, and simulation. Because of the computational nature of these fields OR also has ties to computer science, and operations researchers regularly use custom-written or off-the-shelf software.
Operations research is distinguished by its ability to look at and improve an entire system, rather than concentrating only on specific elements (though this is often done as well). An operations researcher faced with a new problem is expected to determine which techniques are most appropriate given the nature of the system, the goals for improvement, and constraints on time and computing power. For this and other reasons, the human element of OR is vital. Like any tools, OR techniques cannot solve problems by themselves.
[edit]
Areas of application
A few examples of applications in which operations research is currently used include the following:
•    designing the layout of a factory for efficient flow of materials
•    constructing a telecommunications network at low cost while still guaranteeing quality service if particular connections become very busy or get damaged
•    determining the routes of school buses so that as few buses are needed as possible
•    designing the layout of a computer chip to reduce manufacturing time (therefore reducing cost)
•    managing the flow of raw materials and products in a supply chain based on uncertain demand for the finished products
[edit]
Professional societies
The International Federation of Operational Research Societies (IFORS) is an umbrella organization for operations research societies worldwide. Significant among these are the Institute for Operations Research and the Management Sciences (INFORMS) and the Operational Research Society (ORS). EURO is the association of European Operational Research Societies (EURO). CORS is the Canadian Operations Research Society (CORS). ASOR is the Australian Society for Operations Research (ASOR). MORS is the Military Operations Research Society (MORS)--based in the United States since 1966 with the objective of enhancing the quality and usefulness of military operations research analysis in support of defense decisions. ORSP is the Operations Research Society of the Philippines.
In 2004, INFORMS began an initiative to better market the OR profession, including a website entitled The Science of Better, which provides an introduction to OR and examples of successful applications of OR to industrial problems.
[edit]
Origins and the name
Although foundations were laid earlier, the field of operations research as we know it arose during World War II, as military planners in the United Kingdom (including Frederick Lanchester, Patrick Blackett and Frank Yates) and in the United States looked for ways to make better decisions in such areas as logistics and training schedules. After the war it began to be applied to similar problems in industry.
It is known as "operational research" in the United Kingdom ("operational analysis" within the UK military and Ministry of Defence, where OR stands for "operational requirements") and as "operations research" in most other English-speaking countries, though OR is a common abbreviation everywhere. The name is somewhat unfortunate, since OR is no longer concerned only with operations, nor does its application involve any research in the traditional sense (though OR research is still carried out to find new or better techniques).
[edit]
Examples
Blackett's team made a number of crucial analyses which aided the war effort. Britain introduced the convoy system to reduce shipping losses, but while the principle of using warships to accompany merchant ships was generally accepted, it was unclear whether it was better for convoys to be small or large. Convoys travel at the speed of the slowest member, so small convoys can travel faster. It was also argued that small convoys would be harder for German U-boats to detect. On the other hand, large convoys could deploy more warships against an attacker and also the proportion of merchant ships sunk by a U-boat would be lower. Blackett's staff clearly showed that:
•    large convoys were more efficient
•    the probability of detection by U-boat was statistically unrelated to the size of the convoy
•    slow convoys were at greater risk (though considered overall, large convoys were still to be preferred)
In another piece of work, Blackett's team analysed a report of a survey carried out by RAF Bomber Command. For the survey Bomber Command inspected all bombers returning from bombing raids over Germany over a particular period. All damage inflicted by German air defenses was noted and the recommendation was given that armour be added in the most heavily damaged areas.
Blackett's team instead made the surprising and counter-intuitive recommendation that the armour be placed in the areas which were completely untouched by damage, according to the survey. They reasoned that the survey was biased, since it only included aircraft that successfully came back from Germany. The untouched areas were probably vital areas, which if hit would result in the loss of the aircraft.

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مقاله ترجمه شده با عنوان تحقق سود و جدایی از سرمایه

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» :: نوشته ترجمه شده با عنوان تحقق سود و جدایی از پول

نوشته ترجمه شده با آغاز تحقق سود و جدایی از پول باب فرمت ورد و حاوی ترجمه متن زیر می باشد:

Realization of income and separation from capital
The concepts of economic income and realized income have been subjects of controversy for a long time in corporate accounting and related areas. Those arguments have been repeated in a variety of forms, not only in attempts to reconsider the concept of income in the light of economic income but also in the related area such as taxation on corporate income and restrictions on dividend for the company law purpose. In this section, take a quick look  at an early judicial precedent in US 6), as a clue to a review of the process of interaction of income concept and establishment of realization concepts.
The judicial precedent at issue is the case of Eisner vs. Macomber ruled by the US Federal Supreme Court in 1920. Although this case was originally a dispute over the provision of the Internal Revenue Code that deemed stock dividends as taxable income, it became a leading case that left a significant impact to posterity, in that it established the conceptual norms such as what constitutes income. The court decision set out the interpretation of the realization concept that a mere increase in the value of capital is not enough to constitute income if it is not separated from capital, thereby denied that stock dividend is income. The court decision defined the income generated from capital as an inflow of goods that has been separated from capital and the recipient can independently use or dispose of, not a mere increase in the value of the capital. It pointed out that, whereas in case of cash dividends the shareholders acquire a property with exclusive ownership and can freely decide its disposal, stock dividend provides only an evidence of what the shareholders already holds. It also noted that the increase in the value of capital arising before the dividend should not be deemed as realization of income, as long as the shareholders do not have discretion to reinvest or consume it.
This was an attempt to describe the “inflow of cash or cash equivalent” test for realization of income, which had already been established with regard to taxation on capital gains, using more essential attributes. This rule, which deems the increase of the value realized separately from capital as income, tried to derive the accounting concept of realized income by adding the “availability for consumption” condition, whereas it started from the concept of economic income, that is, value increase arising on capital. However, separation from capital would not be necessary, if satisfaction of the “availability for consumption” condition were just enough. Even before the cash flow is realized, an increment in capital value is consumable through borrowing. Even though the increment is not separated from capital, capital is maintained as far as the surplus is consumed. It follows that the “availability for consumption” condition can be also met by economic income. Although stock dividend itself has nothing to do with the income of shareholders, the increase in the value of their interest, resulted from accumulation of earnings before that, should have brought consumable income to the shareholders.
Nevertheless, this court decision determined that the shareholders’ equity in retained earnings is capital, not income. The basic stance of this decision was that income is cash flow, not the expectation of it. Stock dividend was excluded from the income of the shareholders because it neither makes the company worse off nor the shareholders better off. A transfer of wealth involving cash flows (that is, realized income), not mere appreciation of capital value, was the element of income as defined here. The above discussion reveals that the realized income as an accounting concept should be viewed as a concept conflicting with the economic income concept ab initio, rather than a subordinated concept derived from that. It was not a concept derived from the economic income by imposing an additional condition. Instead, it seems that realization as cash flows was regarded as a necessary condition from the beginning and that condition was explained by the concept of separation from capital. This means that economic income and realized income are independent concepts with different objectives and origins. Although they can be compared with each other, consistency between them cannot be expected.

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فایل و ترجمه مدیریت استراتژیک

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1-    مقدمه

هر سازمانی دارای ماموریتی می باشد در این عصر دیجیتال، همانطور که سازمانها از سیستمهای تکنولوژی اطلاعاتی خودکار (IT) استعمال می کنند تا از بهترین امکانات و تکنولوژی برای حمایت واجرای بهترماموریت خود بهره مند باشند، مدیریت بحران (Risk Management) دارای پرتره بسیار حساس در محافظت فعالیتهای اطلاعاتی یک سازمان ودر نتیجه ماموریت آن سازمان در ازاء خطرات مرتبط به IT بر عهده دارد.

یک فرآیند مدیریتی آشفتگی می تواند مهمترین آژانس موفقیت دربرنامه های امنیتی IT به آمار آید. هدف اصلی فرآیند مدیریت آشفتگی می تواند محافظت اداره و توانائیهای اجرائی آن در ماموریت محوله باشدکه تنها عملکرد IT را حاوی نمی شود. بنابراین، فرآیند مدیریت بیم (بحران) را نباید باب ابتدا بصورت یک فعالیت تکنیکی که تحت نظارت متخصص IT صورت می گیرد همکاری برای مدیر سیستمهای IT اسم می شود، در تماشا گرفت بلکه بعنوان روش مدیریت الزامی که سازمان را تن‌پوش می دهد، به آن نگاه کرد.

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این مقاله توسط MIST باب قبال مسئولیتهای اداری تحت نظارت رسم فعالیت امنیتی کامپیوتری تصویب‌شده سال 1987 و قانون "آگاهی تکنولوژی مدیریت اطلاعاتی" تصویب‌شده 1996 نگارش شده است. این مقاله عزب یک تیتر از مجموعه مفاهیم قوانین (3) (a) 3-a 278 c. v.s 15 نمی باشد.

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