Business Language Research Articles

They Have Never Changed: Accountants in Movies

The purpose of this study is to examine how accountants are portrayed in recent box office films. The samples for this study were movies registered in the Internet Movie Database and Film Indonesia. The study focuses on the accountant who appears in movies as a main character, side character, and/or cameo. Movies with accountant as the character and winning at least one award were chosen in this study. The semiotic analysis of movie data involved three steps: viewing the entire film, focusing on the accountants’ character scene in accordance with the description criteria, and interpreting the characters denotatively, connotatively, and mythically. The findings demonstrate that the stereotype of accountants shown in movies is consistent with societal preconceptions, such as being a man's occupation, having a bean counter, being introverted, and committing money theft. However, in some movies, accountants are portrayed positively. This negative depiction of accountants may cause students to be reluctant to choose accountants as their career choice. Thus, public accounting firms will encounter difficulties in recruiting and sustaining their businesses. Framed with the social representation theory, this study contributes to the accounting literature by focusing on the depiction of the accountant's character shown in the film by using semiotic analysis to investigate the depiction of accountants in films released since 2000.

English Language Training At PP. Raden Rahmad Sunan Ampel Jember

English training is a crucial component of education, and the need for English proficiency continues to grow in today's increasingly globalized world. As the lingua franca, English has become the language of business, academics, and international communication, making it an essential skill for individuals and businesses alike. English training is not just a subject to be learned, but a life skill that opens up numerous doors and opportunities for personal and professional development. In English training, students enhance their Part of Speech and Tenses knowledge, enabling them to effectively communicate in English. The importance of English training in education has been recognized at Raden Rahmad Sunan Ampel Jember, where this training was conducted from July 24th to 26th to help enhance students' language skills. Forty-seven students (21 male and 26 female) participated in the training. The five tutors leading the training provided the students with material handbooks as well after conducting a pre-and post-test to assess their language skills. The training was a success, with the results showing that the student's English skills were improved after the training. English training is a valuable investment in students' future and highlights the importance of language skills in today's world. As more and more people learn English, the demand for English skills and proficiency will continue to grow, making it an invaluable skill for individuals and businesses alike.

Is Accounting the 'English' Language of Business? The Role of Language in IFRS Adoption and Information Loss

Is Accounting the 'English' Language of Business? The Role of Language in IFRS Adoption and Information Loss

The Impact of Climate Changes and Climate Risk on the Accounting and Accounting Professions

If we are to identify the most defining global issue of our time, we would undoubtedly conclude that it is climate change and the associated risks for modern society and life across all sectors. Over the past two decades, the disclosure of information regarding corporate activities relevant to climate change has increased substantially. Decision-makers must choose between two options: confronting the issue and addressing it with appropriate business models and policies, or persisting with outdated business practices. With the latest Global actions there will not be chouse. The climate-related disclosures will become mandatory across much of the global economy. Accounting, as the language of business, must engage with these requirements. Integrating climate and other environmental and social values into traditional reporting is a crucial challenge for the Accounting today. Identifying and providing models for analyzing the interdependence of these risks, represents another significant challenge for Accounting recent years. Accountants can play a vital role in this risk analysis, supplying data to inform new policies and strategies, and implementing plans that facilitate informed decision-making, In this article, we explore how modern Accounting and Accounting profession, on a global scale, have adapted and responded to these new challenges, as sciences disciplines and as empirical profession as well.

Redesigning the technology of teaching a foreign language for business and professional communication to master’s students based on the scenario approach

Redesigning the technology of teaching a foreign language for business and professional communication to master’s students based on the scenario approach

Study of Foreign Business Language: A Curveball for Technical Professional

Teaching is an art that needs articulation concerning the learner's ability and willingness to comprehend. A teacher is a facilitator who establishes a connecting link between the coursework content provided and the receiver. The facilitator is expected to grasp the cord of the learner and differentiate in his approach towards the technical professionals, who are individuals with specialized knowledge and skills in a particular field, as well as humanities pursuers. It is challenging for the teacher to develop an interest and guide these technical professionals to study the foreign language parallel to the running core courses. Technical professionals emphasize their core subject areas significantly, as they need help understanding the relevance of learning a foreign language during their training. Thus, developing the concept of advantages associated with learning a foreign language among the students lies entirely on the service provider. The cliché of the classroom should collaborate with the intelligent methodology of teaching adopted by the imparter and show his firm belief in the students. This article is an ardent effort to discuss the issues and deliver suggestions to enhance students' interest in foreign languages and evolve to explore the chain of learning experiences.

Загальні питання англомовної підготовки магістрів правознавчого напрямку

The article determines the problems of English-language training of future Masters of Law and Masters of Law Enforcement. The following problems occur in the course of training: insufficient special knowledge of English, poor Grammar knowledge of a professional business language, shortage of practical use of language skills, and difficulties in an educational book choosing. There are differentiated, communicative, person-oriented, problematic, and thematic approaches which help students to study the subject "Foreign Language of the Specialty". The purpose of the article is to set up the main problems of professional training of Masters of Law and Masters of Law Enforcement. It is necessary to arrange approaches of study, to mark out the ways of activation, and to demonstrate the practical results of solving problems in the process of professional English-language training of future Masters. The active methods are thorough study of special vocabulary and grammar of Law, analyze and collective commentary of samples of jurisdictional documentation, and writing professional language peculiarities in topical dictionaries. Most of the traditional and interactive tasks are directed to the Masters’ self-reliant work. Particular attention is paid to independent listening and viewing of authentic Law materials with their following collective discussion. The depth and effectiveness of studying are controlled through comments and messages of students, throughout collective discussion of real professional problems and situations. General problems of English-language training are successfully being solved by the complex usage of effective studying approaches. Complete study of professional terminology, the writing of thematic dictionaries, listening and viewing authentic materials, referring to English-language sources in educational preparation makes Masters more attention to the subject «Foreign language of the specialty». Constantly applying to jurisdictional documentation, comparison of legal systems in different countries makes students interested in their studying of professional English. Future Masters working on a collective analysis of specialized themes. They want to learn the training course deeper too.

СИНОНИМИЯ ПРЕДЛОГОВ С СУБКАТЕГОРИАЛЬНОЙ СЕМОЙ «УКАЗАНИЕ НА ОБСТОЯТЕЛЬСТВЕННЫЕ ОТНОШЕНИЯ» В ДЕЛОВОМ ЯЗЫКЕ ВТОРОЙ ПОЛОВИНЫ ХVIII ВЕКА

The article focuses on analyzing synonymic relationships among prepositions in shorthand business documents of the second half of the 18th century. Lexical and phraseological prepositions in the business language of that period, as well as in contemporary Russian, constitute integral components of the language's lexical system. In their interactions with each other and with other parts of speech, these prepositions form synonymic relationships. Ambiguous prepositions identified in the business writing of the second half of the 18th century belong to distinct synonymic series based on their meanings. In modern Russian, series of prepositions within synonymic relationships are not commonly used, a phenomenon linked to semantic shifts in the meaning of prepositions. The ambiguous prepositionsidentified in our analysis of business writing of the second half of the 18th century belong to different synonymic series depending on their meanings.

A comprehensive review of multilingual leadership: The role of French language skills in global business dynamics

This research paper provides a comprehensive review of multilingual leadership, specifically focusing on the significance of French language skills in the dynamic context of global business dynamics. The study explores the evolution of multilingual leadership, emphasizing the skills required for effective leadership in a globalized business environment. French's historical and economic importance is examined, highlighting its role as a language of diplomacy, cultural symbol, and strategic asset in Francophone regions. The paper delves into the impact of language in global business, emphasizing the challenges and opportunities presented by linguistic and cultural diversity. Furthermore, it explores the importance of French language skills, detailing their strategic implications in international negotiations, relationship-building, and market expansion. The review also assesses current training and development initiatives, offering recommendations for organizations to enhance multilingual leadership skills. The paper concludes with insights into the challenges and opportunities of multilingual leadership. It provides strategic recommendations for organizations to cultivate effective cross-cultural leadership.

Моделювання інноваційних програм розвитку комунікативної компетентности публічних службовців

The study highlights the issue of the development of the communicative competence of civil servants, heads of local state administrations, their first deputies and assistants, officials of local self-government, and local council deputies.
 The study focuses on the dynamics of advanced training programs offered for the continuous personal and professional development of persons authorized to perform the functions of the state and local self-government in the professional training system, the priority directions (topics) of which are: ways to improve the mastery level of the Ukrainian business language, communication and interaction, strategic communications, etc. The analysis is carried out on the case study materials of the Volyn Regional Center for Professional Development (formerly the Volyn Regional Center for Retraining and Professional Development of employees of state and local self-government bodies, state enterprises, institutions, and organizations). The author has considerable experience in cooperation with the Center from 2008 to 2023, in particular in the field of development and implementation of general and special short-term advanced professional training programs. Emphasis is laid on the need for more active implementation of distance learning technologies in the organization of the educational process, which is not limited to telecommunication. The study elucidates the specifics and content dominants of training programs for professional development in the context of the main aspects of language and communication activities of public servants at the beginning of the 21st century: work with documents (in particular, in the electronic document management system), the ability to conduct interpersonal and social dialogue (especially with the use of media), taking into account the principles of barrier-free communication, and the ability to speak in public.
 The study findings made it possible to design innovative programs/projects for the development of the communicative competence of public servants, which were developed following the principle of the practical orientation of training, taking into account military-political, social, and economic factors, as well as the individual needs of training participants (according to questionnaires), in particular, in conditions of martial law and post-war period.

Role of English Language as a Global and Economical Language Around the Globe: A Case of Kachru's Model

This paper attempts to examine 'World Englishes' (WE) with connectivity to English as an International Language (EIL), Applied Linguistics and socio-linguistics. In the light of Kachru's model of English Language in the late 20th century. This model has three circles, inner circle, where English is used as native language, Outer Circle, mostly former colonies of British Empire, such as Singapore, India, Kenya, Ghana, Malaysia, Pakistan and others, and 3rd is Expanding Circle, include countries in which English is known as Foreign Language in schools and universities, mostly for communication and business or economic purposes as well with Inner and Outer circles. The term "English language" refers to various interesting and notable features, patterns, or aspects of the English language. These phenomena can encompass a wide range of linguistic phenomena, including grammar, vocabulary, pronunciation, syntax, idioms, and more. English holds significant importance around the world because English is the most widely spoken language globally. It serves as a common language of communication among people from different linguistic backgrounds. Proficiency in English enables individuals to connect with a broader range of people, both in personal and professional contexts. English is the language of international business and economics as well. It facilitates global trade, negotiations, and collaboration between companies and individuals from different countries. Proficiency in English enhances employability and career opportunities, particularly in multinational corporations and industries with international reach. It recognizes the importance of both native and non-native varieties of English and acknowledges that each circle has its own linguistic norms, purposes, and language development. The study informs us that Kachru was an original thinker not in the field of English Language including applied linguistics, multilingualism, bilingualism, language policy, language creativity, code mixing, code switching, cross-cultural communication, sociolinguistics but also in the domain of politics of language and so many other issues including cross-cultural awareness.

“But it’s truly aggravating and depressing”: Voicing counter-expectancy in US–Philippines service interactions

Intercultural competence is essential in a globalized business environment, where successful cross-border transactions rely on effective cross-cultural communication. Interactions between US customers and Filipino customer service representatives (CSR) in call centers are one example where intercultural competence is required. This study examines the use of counter-expectancy expressions in call center complaint calls by American consumers and Filipino CSRs in the insurance sector. This study used a Systemic Functional Linguistic (SFL) framework to examine the various linguistic realizations used in the dialogues, with a focus on appraisal theory. To further explore the connection between the use of business language, cultural norms, and the growth of intercultural competence, this study also considered Hofstede's cultural distinctions, as well as Hall's high-context and low-context cultures. Using a mixed approach, the present study examined 20 authentic audio recordings of complex insurance complaint calls (approximately four hours in length and containing 39,440 words). These spoken data were transcribed and analyzed for linguistic characteristics that indicated concessive expressions, for example, connectives such as “but” and “however”, and adjuncts such as “just” and “only”. The findings of this study have implications for language and cultural awareness training programs, and ultimately for enhancing intercultural communication skills in professional settings.

Préparer à évoluer dans un environnement professionnel multiculturel : l’(inter)culturel dans les manuels de spécialité affaires

The article examines the ways intercultural aspects are dealt with in textbooks for learning business language (in the broad sense) in French, Spanish and Italian. The authors of the textbooks analyzed represent different approaches, both at the level of the declared learning objectives and at the level of the techniques applied. Among the textbooks analyzed there are also those oriented towards the development of intercultural skills. Their goal is not so much to prepare the learner to evolve in a given culture, but to make them aware of the differences between their own and the target culture(s)and to be able to mediate between the representatives of each of them. Although in a textbook for the teaching/learning of a foreign language for specialized purposes, intercultural training preparing for “culture shock” must necessarily be limited, the examples observed show that educators aware of the importance of this issue can offer interesting solutions and proposals.

Examining Willingness to Communicate in the English Language Classroom

Although graduates are skilled in their fields, many now face problems getting employment relevant to their specialisations. One reason for this is the lack of good communication skills in English, which is now the international business language. Students in higher education institutions need to have a high propensity of Willingness to Communicate (WTC) in order to gain fluency in English language skills. WTC is seen as an indicator to measure students’ propensity in learning English effectively. WTC is also said to be related to confidence, which is an essential variable in communication. However, research shows that WTC among undergraduates in Malaysia is low. This paper examines the relationship between WTC and communication confidence (CC, and the relationship between WTC and self-perceived communicative competence among undergraduates in a public university. This study uses survey to collect data on WTC. 187 undergraduates in a public university in Malaysia were involved in this study. These respondents were selected using stratified sampling and systemic random sampling technique. The correlation analysis was done using the Pearson bivariate correlation analysis. The findings showed that WTC was positively correlated with CC and self-perceived communication competence. The findings also revealed that WTC was negatively correlated with communication apprehension. The implications of this study suggest it is necessary to increase students’ WTC as it is related to students’ CC and communication competence. Increasing students’ WTC enhances the effectiveness of English language learning. In the long run this will help with developing a more competent workforce that has effective and relevant communication abilities.

The Impact of Accounting on the Business Climate in the EU Countries

Accounting is a business language that evolves and adapts at all levels, from the global economy to the enterprise or personal finance level. Modern accountants perform various roles and functions, creating conditions conducive to the formation of a favourable business climate. This study aims to establish the influence of both the number and educational level of accountants on the formation of the business climate in countries within the European Union. Correlation-regression analysis was the predominant research method employed to investigate the correlation between the proportion of accountants in the workforce, education levels of accountants, and the Ease of Doing Business Index in EU countries acknowledged. The obtained results demonstrate that the number of accountants does not have a direct impact on the Ease of Doing Business Index in EU countries. However, the education level of accountants has a positive effect.
 
 Received: 6 June 2023 / Accepted: 21 October 2023 / Published: 5 November 2023

The Business Model Canvas: A Tool to Enhance Nurse Business Acumen

Nurse leaders must be fluent in business language and use of business models. These models—unlike a business case—provide a framework to describe the rationale of how organizations create, deliver, and capture value to meet the needs of its customers. This article describes the Business Model Canvas, a one-page strategic business planning tool, and how it can be used to describe and visualize proposed clinical practice innovations and build nurse business acumen.

Средства реализации категории диалогичности в эпистолярном тексте второй половины XVIII века

The aim of the research is to determine the role of means of representing the textual category of dialogue in the private-business epistolary of the 18th century when characterising the communicants of correspondence, particularly Nikita Akinfievich Demidov (1724-1787), a Ural factory owner. The scientific novelty of the paper lies in examining linguistic markers of the category of dialogue peculiar to the business language of the 18th century and to N. A. Demidov as a linguistic personality. As a result of analysing the form of documents sent to higher authorities, it has been determined that the category of dialogue is represented even in the initial block of the letter – in the document requisites “sender” and “recipient”, whereas in letters sent to lower authorities, the requisite “sender” is contained within the requisite “recipient”. In the main part of the analysed documents and letters, the category of dialogue is represented by core markers: interrogative, imperative and negative constructions, references to documents initiating business communication (new speech subjects) presented in the form of indirect speech using the subjective particles де and якобы that indicate the unreliability of the information provided. In the business correspondence sent to lower authorities represented by a collective subject or a specific individual, N. A. Demidov uses both core and peripheral means of expressing the category of dialogue (parenthetical words and phrases, evaluative vocabulary) characteristic of the Russian language of the 18th century.

The essence of accounting under the sustainable development view

About the nature of accounting, different people have different opinions in the academic circle. The classic theories mainly include management activity theory, information system theory, business language theory and so on. With the prosperity of economy and the progress of society, sustainable development has gradually become the goal pursued by enterprises and society. Under the concept of sustainable development, society's expectation on accounting has also changed, and only reflecting economic value can no longer meet the needs of enterprises and society. Enterprises and society expect accounting to provide sustainable value that fully reflects the combined benefits of environment, society and governance. Therefore, under the concept of sustainable development, accounting in essence should be a tool to comprehensively determine the sustainability value of an organization by measuring the input of economic capital, environmental capital and social capital and the value created by each of them in a special way. The understanding of the essence of accounting has also expanded from the traditional economic management system to a larger sustainable system.

NATIONAL CULTURE IN LANGUAGE LEARNING:

In recent years, interest and demand for learning the Kazakh language has increased. Most people use the Kazakh language in business and daily conversations. The country's popularity and tourist attraction have also increased. There are a number of reasons that have contributed to this trend. In connection with the growing demand for the study of the Kazakh language, there is a need for educational programs and manuals of good content and high quality. Culture has traditionally occupied an important place in the models of language education. In modern models, more attention is paid to the functional aspects of culture, especially its role in enabling or limiting communication. It can be assumed that the number of visitors to Kazakhstan will continue to increase. It can be seen that many foreign guests strive to get to know the culture of Kazakhstan better and speak Kazakh. But due to the lack of necessary funds, many cannot do this or it is very difficult to implement. In an article within the framework of a research project on the topic «Development of teaching aids for the study of Kazakh culture and language using modern information technologies focused on the English-speaking audience» from 2021, which contributes to the development and improvement of English-language materials for the study of the Kazakh language and English language, a number of works carried out in an effort to create good conditions for learning the Kazakh language for both foreigners who speak it and for citizens of the Republic of Kazakhstan are analyzed. The progress of the study related to the work done within the framework of the project is described.

Role of English Language for Business Activities at the Present Era of Global Marketing

In this era of globalization, English is an essential language for global business and marketing. When we discuss "globalization," either explicitly or implicitly, the English language is brought up. People all across the world use English for reading, writing, and speaking. An estimated 2 billion people speak English, which is recognized as an official language in several nations. English is a subject that many schools and organizations around the world require pupils to take. Additionally, it is a key topic in college-level courses. Communication in trade, education, and business is frequently conducted in English. It is referred to as the lingua franca or the universal tongue. To participate in the international job and research markets, one must be able to speak and write English. The majority of significant books and films are written and produced in English as their primary language. As a result, we learn more about the English language and appreciate it more. The results of this study demonstrate that during the time of British colonial rule, the English language has played a key role in education and economic operations all over the world. In order to travel or study abroad in the modern world, English proficiency is a requirement. With the information and communication procedures that individuals utilize to interact in this era of globalization, writing competence in English is crucial. As a result, the goal of this essay is to highlight the significance of writing in proper English and several reasons why mistakes can be made while writing business communication documents. Also, this is a qualitative study, and the technique of data collection involved some writing assignments, followed by interviews with some bachelor level students of Baglung. Writing faults in the students' work were discovered by an essay exam. The flaws are analyzed, and the need of learning grammar principles is addressed. A small number of researchers' publications are examined to support this research report. This research is unique in terms of value.