Academic literature on the topic 'Business letter'

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Journal articles on the topic "Business letter"

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Zhanghong, Xu, and Wang Qian. "Pragmatic Empathy as a Grand Strategy in Business Letter Writing." English Language Teaching 11, no. 8 (July 8, 2018): 14. http://dx.doi.org/10.5539/elt.v11n8p14.

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This paper examines the employment of pragmatic empathy as a grand strategy in business letter writing. To account for the realization of pragmatic empathy in business letters, we make a corpus-based manual analysis of four types of business letters. It is found that (1) the choice of deixis is a major concern in most letters: while second person is often used in competitive letters, first or third person frequently appears in other three types of letters; (2) conventionalized indirectness strategy is often used in competitive business letters while mitigation strategy is preferred in conflictive business letters; (3) the employment of different strategies is an adaptation to various empathetic concerns in business letter writing. It is concluded that different types of business letters are characterized by different pragmatic strategies to achieve empathy. This paper, which is an attempt to investigate business letters from the empathy perspective, sheds light on business discourse research in general and business letter writing in particular.
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Kashaf, Mohsmed. "Business Letter." Bulletin of the Center Papyrological Studies 29, no. 1 (December 1, 2012): 57–63. http://dx.doi.org/10.21608/bcps.2012.26292.

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Mason, Julian, and Daphne Rice. "Does a business-like letter written for a general practitioner meet the standards for patients?" Psychiatric Bulletin 32, no. 7 (July 2008): 259–62. http://dx.doi.org/10.1192/pb.bp.107.017806.

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Aims and MethodTo gauge the acceptability of copying a business-like clinic letter for general practitioners, written by a doctor working in the Newbury Community Mental Health Team for Older Adults. Between August 2004 and March 2006 every letter written by each doctor was stored electronically. The letters contained a clear statement of the diagnosis, the active problems and a bullet-point care plan. Any concerns or reactions to the letters were documented as they were received. Between September and October 2006, 50 service user or carer recipients of the letters were sent a questionnaire, checking whether the letter met standards of clarity, helpfulness and content.ResultsOver 20 months 427 service users and carers received a total of 731 letters. One carer asked for the letter not to be sent in future; four carers asked for details of the letter to be modified; in only one was the content of the letter to the general practitioner modified before it was sent to the service user. The questionnaire about the suitability of the clinic letter had a 90% reply rate and all respondents said the letters were clear, understandable and that their content was of no surprise to them.Clinical ImplicationsThis report of a successful use of a frank business-like letter copied to service users or carers should be understood in the context of the following factors: the doctor who wrote them was familiar with and confident about the clinical work and comfortable with the style of the letter; he had a good rapport with a generally well-educated population and positive support from his colleagues. With these factors in place, the direct style of the letter was well received by patients and carers.
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Kuswantoro, Agung, and Kuatina Nur Aini. "Perkembangan Surat Niaga di Era Distrupsi (Studi Kasus Di Perusahaan Jasa PT JNE)." EFISIENSI - KAJIAN ILMU ADMINISTRASI 16, no. 1 (April 17, 2019): 69–77. http://dx.doi.org/10.21831/efisiensi.v16i1.24478.

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Tujuan penelitian ini adalah untuk mengetahui surat-surat niaga yang masih digunakan di era disrupsi, dalam berkomunikasi dengan supplier dan konsumen. Metode penelitiannya adalah kualitatif deskriptif. Setting penelitian dalam penelitian ini yaitu perusahaan jasa Agen JNE Menoreh, Semarang. Subjek penelitian ini adalah pegawai JNE. Teknik pengumpulan data dilakukan dengan wawancara dan observasi. Hasil penelitiannya adalah surat-surat niaga yang masih digunakan di era disrupsi pada JNE dari ke-13 surat niaga, hanya ada 2 jenis surat yang digunakan secara manual yaitu surat tagihan dan surat klaim. Ada 11 surat yang tidak dipakai di JNE yaitu surat perkenalan, surat pesanan, surat balasan klaim, surat permintaan penawaran, surat perjanjian kerjasama, surat pengiriman barang, surat balasan pesanan, surat penawaran, surat adjustment, surat konfirmasi pesanan, dan surat penangguhan pembayaran. Surat-surat niaga yang sudah tidak digunakan lagi dalam JNE digantikan menggunakan bukti-bukti trasaksi dari aplikasi media elektronik dan aplikasi. Saran dalam penelitian ini, bahwa di era disrupsi diharapkan dalam menggunakan fasilitas teknologi komunikasi dalam korespondensi, karena melalui teknologi komunikasi dapat mempermudah dalam pekerjaannya. Kata kunci: Surat Niaga, Era Disrupsi, JNE Abstract: Development of Commerce in the Distorted Era (Case Study in PT JNE Service Company). This study aims at knowing business letters which are still used and applicable at the disruption era to communiate with suppliers and customers. The design of study was qualitative descriptive. Further, the study was conducted in JNE agent, Menoreh Semarang with its staff as the subject. To collect the data, interview and observation were employed. Then, the finding show that there only 2 (two) of 13 business letters which are still applicable and written manually nowdays. Those two letters are bills and claim letter. The JNE agent has dropped 11 business letters; they are sales letter inquiry letter, order letter, reply to inquiry, reply to order, dispatch letter, complaint letter, adjusment letter, MoU, letter for confirming the payment, letter of payment deferral. JNE has implemented online system for replacing most of manual business letters. The evidences from the online transaction are used instead of the manual ones. Finally, in this disruption era, up to date technology and information such as online application and system should be implemented by businessmen as they can be easier and efficier in doing the business Keyword: Business Letters, Disruption Era, JNE
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DEPAUW, M. "A Demotic Business Letter." Orientalia Lovaniensia Periodica 26 (April 1, 1995): 39–50. http://dx.doi.org/10.2143/olp.26.0.583522.

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Devet, Bonnie. "Analyzing International Letters in a Business Communication Class." Business Communication Quarterly 61, no. 4 (December 1998): 23–31. http://dx.doi.org/10.1177/108056999806100404.

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In the global marketplace, professionals need to understand how cultural differences affect the writing and reading of business letters. Business commu nication courses can prepare students to meet this need by teaching students an effective, systematic method for analyzing the letters of the global economy. The method incorporates such characteristics as format, organization, rhetori cal strategies (ethos, pathos, logos), style, and writer's purpose. Through case studies in letter writing and analysis, students apply key communication prin ciples in an international context.
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Chunmei, Yu. "Textual Function of Presupposition in Business Letter Discourse." World Journal of English Language 7, no. 1 (March 30, 2017): 35. http://dx.doi.org/10.5430/wjel.v7n1p35.

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Presupposition refers to what is assumed by the speaker when uttering a specific sentence, usually realized by the useof particular lexical items and/or linguistic constructions which are known as presupposition triggers, is an evitablerequirement for interpretation of the utterance. Based on the theme-rheme theory and thematic progression patternssuggested by Hu Zhuanglin and Zhu Yongsheng, the author adopts qualitative method to make an analysis of thetextual function of presupposition which is realized by serving as themes in clauses, helping to construct differentthematic progression patterns and transmitting information in business letter discourse. Presupposition helps toconstruct four main thematic progression patterns in business letter discourse, which can be conclude as T1→T2 (thesame theme), R1→R2 (the same rheme), R1→T2 (the rheme or part of the rheme in the previous clause becomes thetheme of the next clause) and T1+R1=T2 (both the theme and rheme of the preceding clause are encapsulated into anoun phrase functioning as the theme of the frequent clause). The author chose 30 business letters selected from theinternet and several textbooks as the object of research, and they cover almost every stage of foreign trade.
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Kornienko, Kristina Borisovna. "Letter in a system of hypergenre “personal file”." Филология: научные исследования, no. 2 (February 2020): 15–25. http://dx.doi.org/10.7256/2454-0749.2020.2.32362.

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The subject of this research is the structural components of hypergenre “personal file”. The object of this research is business letters. Analysis is conducted on the basis of archived personal filed of the students of Arkhangelsk State Medical Institute for the period from 1930’s – 1940s. The goal consist in introducing new texts of business correspondence into the scientific discourse. In the course of this study, the author solves the following tasks: extraction of documents from the personal files that genre-wise belong to correspondence; determination of genre distinctness of the extracted documents; description of stylistic and functional characteristic of letters and notes. The discursive-communicative analysis of the texts of business correspondence proves that the addresser and the addressee are based on the general social presuppositions. The genre analysis allowed studying the specificity of the genre of business letter and note. For examination of linguistic units of business texts, the author uses the methods of semantic, stylistic and discursive analysis. It is claimed that the hypergenre “personal file” includes a special genre group – business letter or note that manifests as the structural elements of personal file. The author highlights the documents comprising the group of letters/notes based on the formal criterion, i.e. presence of addressee; from the perspective of functional criterion, namely the purpose of document and intention of the addresser; according to discursive-compositional markers, such as form of address or etiquette formula. The article demonstrates the specificity of indicated genres in the particular historical period within the framework of a hypergenre, which is an important addition to the overall picture of the development of business writing, as well as a source for determining normative and stylistic peculiarities of the document on the various language levels.
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Nanda, Yogi Harian, and Elsy Renie. "PERSEPSI PELAKU EKONOMI KULINER TENTANG SURAT REKOMENDASI MAJELIS ULAMA INDONESIA (MUI) SUMATERA BARAT PERIHAL PENGGUNAAN NAMA USAHA KULINER." JISRAH: Jurnal Integrasi Ilmu Syariah 2, no. 2 (August 31, 2021): 95. http://dx.doi.org/10.31958/jisrah.v2i2.4338.

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This study examines the perception of culinary economists on letters of recommendation from the Indonesian Ulema Council (MUI) West Sumatra regarding the prohibition of culinary names that are not in accordance with Islamic law. The type of research used is field research, with exploratory qualitative methods. Sources of data in this study consisted of primary data and secondary data. The findings from this study are that the majority of producers and consumers of culinary businesses do not agree with the recommendation letter from the Indonesian Ulema Council (MUI) West Sumatra regarding the use of culinary business names and do not even care about the letter, because they consider the recommendation letter from the Indonesian Ulema Council (MUI) at the West Sumatra level. This is not a type of statutory regulation that has binding law.
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Delligatti, Paul J., and William P. Lane. "U.S. Securities and Exchange Commission (SEC) Staff issues no-action relief to facilitate implementation of Markets in Financial Instruments Directive II (MiFID II) research provisions." Journal of Investment Compliance 19, no. 1 (May 8, 2018): 53–57. http://dx.doi.org/10.1108/joic-02-2018-0014.

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Purpose The purpose of this paper is to summarize and discuss the implications of three related U.S. Securities and Exchange Commission (SEC) no-action letters dated October 26, 2017 that seek to address the provisions of MiFID II related to “inducements”. Design/methodology/approach Provides background information regarding MiFID II and summarizes each of the three SEC Staff no-action letters: the SIFMA letter, the ICI letter and the AMG letter. Findings The no-action letters provide market participants with increased clarity as to how certain aspects of their business activities, in particular the “bundling” or “unbundling” of payments for research and execution, can comply with potentially competing systems of regulations. Originality/value Practical guidance from experienced financial industry and investment management lawyers.
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Dissertations / Theses on the topic "Business letter"

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Hollenbaugh, Michael Steven. "Black Letter Law and The For-Profit College." Kent State University / OhioLINK, 2015. http://rave.ohiolink.edu/etdc/view?acc_num=kent1447329970.

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Hayes, Ellis A. "A descriptive study of perceived and assessed business letter writing problems of bankers in branch locations." Diss., Virginia Tech, 1992. http://hdl.handle.net/10919/37249.

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The study investigated business letter writing problems within the banking profession. It identified difficulties in letter writing aspects that bankers perceive; and it investigated the relationship of those perceived difficulties to assessed deficiency aspects in letters the bankers had written. A literature review revealed studies that addressed origination of business letters. These studies typically utilized either a survey of groups involved with writing or an analysis of completed letters. This raised the question of possible outcomes in combining the two approaches within a work setting. A Q-sort technique was used to determine perceptions of 15 branch location bankers concerning difficulty of 40 composition and 40 technical letter writing aspects. The bankers ranked the following composition aspects highest in difficulty: legalese; persuasion techniques; refusal conveyance; unfavorable news conveyance; conflict resolution; and direct versus indirect approach. They ranked the following technical aspects highest in difficulty: infinitives (split); sentence syntax; antecedents of pronouns; wordiness (excessive); dangling participles; and preposition usage. The bankers answered a survey concerning their access to training and instruction in business letter writing. Each banker submitted four recently originated business letters. Composition aspect deficiencies within bankers' submitted letters were assessed by a panel of post secondary business communication instructors. Combined grammar-checking software and researcher screening determined deficiencies for technical aspects of the letters. A total of 900 non-repetitive deficiencies were assessed in the 60 letters submitted -- an average of 15 per letter. comparative percentile rankings showed that perceived difficulties differed most from existing deficiencies in the following aspects: composition -- (perceived difficulties greater) refusal conveyance and euphemisms, (assessed deficiencies greater) sentence construction and letter organizing/structuring; technical -- (perceived difficulties greater) split infinitives and dangling participles, (assessed deficiencies greater) spelling and pronoun usage.
Ed. D.
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Сокрута, Ю., Olha Oleksandrivna Zhulavska, Ольга Александровна Жулавская, and Ольга Олександрівна Жулавська. "Особливості перекладу ділових листів." Thesis, Сумський державний університет, 2016. http://essuir.sumdu.edu.ua/handle/123456789/46658.

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Ділове спілкування, як частина людської діяльності стає об’єктом чисельних досліджень і успіх усіх міжнародних бізнеспроектів залежить не тільки від професійних основ діяльності, але й від комунікативної компетенції. Ділові листи – це документи, що складаються від імені юридичної особи та мають юридичну силу. Діловий лист – це будь-який за змістом документ, котрий пересилається поштою та вирішує організаційні питання, правові проблеми, а також питання економічних взаємин.
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Munnecom, Lorenna, and Miguel Chaves de Lemos Pacheco. "Exploration of an Automated Motivation Letter Scoring System to Emulate Human Judgement." Thesis, Högskolan Dalarna, Mikrodataanalys, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:du-34563.

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As the popularity of the master’s in data science at Dalarna University increases, so does the number of applicants. The aim of this thesis was to explore different approaches to provide an automated motivation letter scoring system which could emulate the human judgement and automate the process of candidate selection. Several steps such as image processing and text processing were required to enable the authors to retrieve numerous features which could lead to the identification of the factors graded by the program managers. Grammatical based features and Advanced textual features were extracted from the motivation letters followed by the application of Topic Modelling methods to extract the probability of each topics occurring within a motivation letter. Furthermore, correlation analysis was applied to quantify the association between the features and the different factors graded by the program managers, followed by Ordinal Logistic Regression and Random Forest to build models with the most impactful variables. Finally, Naïve Bayes Algorithm, Random Forest and Support Vector Machine were used, first for classification and then for prediction purposes. These results were not promising as the factors were not accurately identified. Nevertheless, the authors suspected that the factors may be strongly related to the highlight of specific topics within a motivation letter which can lead to further research.
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Отрощенко, Лариса Степанівна, Лариса Степановна Отрощенко, and Larysa Stepanivna Otroshchenko. "Дизайн німецькомовних ділових листів." Thesis, Сумський державний університет, 2020. https://essuir.sumdu.edu.ua/handle/123456789/83323.

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У тезах представлено структуру та особливості німецькомовного ділового листа.
У тезах представлено структуру та особливості німецькомовного ділового листа.
В тезисах представлены структура и особенности немецкоязычного делового письма.
The structure and peculiarities of the German business letter have been presented in the abstract.
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Viktorsson, Milton, and Marie Dunsjö. "VD-ordet i fokus : VD:s och investerares perspektiv på VD-ordet." Thesis, Karlstads universitet, Handelshögskolan (from 2013), 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-68804.

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VD-ordet i noterade företags årsredovisningar har utvecklats till en av de delar som läses allra mest och som ofta anses ha en stor betydelse för företagets intressenter. Vad syftet med VD-ordet är och hur processen går till är dock tidigare studier oeniga om, likväl hur texten uppfattas hos intressenter. Genom att inta VD:s och investerares perspektiv kan luckan som tidigare forskning lämnat fyllas och därigenom öka förståelsen kring VD-ordet. Syftet med studien är att utifrån VD:s perspektiv bidra med kunskap kring innehållet i och processen bakom VD-ordet, samt tillföra en förståelse om hur dessa delar uppfattas av investerare. För att uppnå syftet har kvalitativa intervjuer genomförts med sex respondenter på noterade företag samt med fem privata investerare. Studien konkluderar att VD upprättar VD-ordet med syftet att bidra till en helhetsbild av företaget i årsredovisningen genom att sätta siffrorna i sammanhang samt vägleda om framtiden. Det är även en viktig del för att förmedla en positiv bild av företaget. VD-ordets upprättande kan även vara hänförligt till ett legitimitetsperspektiv, eftersom företagen genom VD-orden bemöter de krav som samhället ställer. Vidare är det sällan VD som skriver VD-ordet själv, utan det är en intern medarbetare eller extern byrå som skriver det utifrån VD:s tankar. Investerarna uppfattar VD-ordet som en vägledning till företagets räkenskaper som även möjliggör att skapa en helhetskänsla för företaget samt dess möjligheter att skapa framtida värde. Att VD sällan skriver VD-ordet själv är något som majoriteten av investerarna anser sänker VDordets trovärdighet och vikten de lägger vid texten.
The CEO-letter in listed companies’ annual reports has developed into one of the parts that is most frequently read and which often is considered to have a big impact on companies’ stakeholders. What the purpose is with the CEOletter and how the creating process goes to establish it is something which previous studies is ambiguous about, as well as how investors perceive the text. By examining the CEO and investor perspective this study intends to fill the gap from the previous studies, and thereby enhance the comprehension about the CEO-letter. Thus, the purpose of this study is from a CEO perspective contribute with knowledge about the content and the process of the CEO-letter, as well as bring an understanding about how investors perceive these parts. In order to achieve the purpose, qualitative interviews have been made with six respondents from public companies as well as with five private investors. An important conclusion is that CEO’s publish the CEO-letter with the purpose to contribute to a complete image of the company in the annual report by explaining the numbers and guide about the future. It is moreover an important part to mediate a positive image of the company. The publishing of the CEO-letter can furthermore be attributable to legitimacy reasons, because the companies respond through the CEO-letter to the demands which the society has. It is rarely the CEO himself that writes the CEO-letter, it is rather an internal coworker or an external bureau who writes the text, based on the CEO’s thoughts. The investors perceive the CEO-letter as guidance towards the numbers which also enable them to create an overall feeling about the company and their possibilities to create future value. The fact that the CEO rarely writes the letter is something which the majority of the investors consider to be something that lowers the trustworthiness of the CEO-letter and thereby also the extent which they put on the text.
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Красовська, А. О., Світлана Володимирівна Баранова, Светлана Владимировна Баранова, and Svitlana Volodymyrivna Baranova. "Навчання елементів написання ділового листа англійською мовою." Thesis, Сумський державний університет, 2016. http://essuir.sumdu.edu.ua/handle/123456789/46712.

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Листування – важлива частина ділового етикету, спілкування в мініатюрі. Оволодіння ним – це ціле мистецтво і водночас нелегка праця. У старших класах середньої школи, розпочинаючи курс або вводячи додатковий час на уроках англійської для ділових паперів, учитель повинен мотивувати учнів до вивчення нової інформації, пояснити, наскільки необхідними будуть ці знання в їхньому подальшому професійному житті. Наступним етапом уведення учнів у ділову кореспонденцію має стати мова, стиль, культура та особливості написання ділових паперів. Далі вже можливо приступати до ознайомлення з прикладами листів та способом їх оформлення.
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Sävenfall, Lovisa, and Matilda Grahl. "Impression management i VD-ordet : En kvantitativ studie om hur extern granskning påverkar användningen av impression management i VD-ord i hållbarhetsredovisningar." Thesis, Karlstads universitet, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-68606.

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Syfte: Syftet med denna studie är att bidra till ökad kunskap om huruvida extern granskning har någon påverkan på den eventuella användningen av impression management i VD-ordet i noterade svenska företags hållbarhetsredovisningar. Design och metod: Kvantitativ innehållsanalys där 30 dokumentstudier av VD-ord i hållbarhetsredovisningar har genomförts. Resultat: Studien visar att impression management är vanligast i form av större betoningar på positiva nyheter framför negativa, samt att företag i stor utsträckning väljer att ta åt sig äran för positiva nyheter än negativa. Studien visar däremot att extern granskning av hållbarhetsredovisningar inte har någon signifikant påverkan på hur företag eventuellt använder sig av impression management i VD-ordet. Praktiska implikationer: Genom studiens resultat kan företag och deras VD få en tankeställare gällande hur hållbar deras process för att skapa legitimitet egentligen är, eftersom presentationen av fördelaktig och ofördelaktig information ofta är i obalans. Studiens resultat kan också hjälpa investerare och andra intressenter att ha ett kritiskt förhållningssätt till VD-ordet och till värdet av extern granskning av hållbarhetsredovisningar. Med tanke på att den externa granskningen inte verkar fylla någon kvalitetsförbättrande funktion för företagen själva finns det utrymme för svenska lagstiftare att reflektera huruvida den nuvarande lagstiftningen angående den externa granskningen av hållbarhetsredovisningar är tillräcklig. Begränsningar och förslag till framtida forskning: En begränsning i studien är att resultatet inte är generaliserbart för alla svenska noterade företags hållbarhetsredovisningar, eftersom urvalet inte är slumpmässigt. En annan begränsning i studien är att den endast tar hänsyn till svenska noterade företag, vilket innebär att den inte tar hänsyn till andra stora svenska företag. Framtida forskning kan fokusera på att göra liknande jämförelser mellan företag i olika branscher som är intressanta ur ett hållbarhetsperspektiv, som exempelvis oljeoch drivmedelsindustrin. Framtida forskning skulle även kunna studera djupare hur extern granskning påverkar eventuell användning av impression management i hållbarhetsredovisningar.
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Jarl, Pontus, and Jonas Karlsson. "Transparens och jämförbarhet i IFRS 17 : En undersökning utifrån ett intressentperspektiv." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-21606.

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Efter cirka 20 års arbete kommer en ny redovisningsstandard för försäkringskontrakt, den 1januari 2022, att träda i kraft. Standarden namnges International Financial Reporting Standards17 (IFRS) och kommer ersätta den nuvarande interimstandarden IFRS 4. Under denna tid har International Accounting Standards Board (IASB) tagit fram flera olika förslag förutformningen av IFRS 17. År 2013 publicerade IASB en så kallad reviderad Exposure Draft(ED) där företag och organisationer bjöds in att kommentera på de förslag som tagits fram. Dessa kommentarer, så kallade Comment Letters (CL), är av väsentlig karaktär för hur den slutgiltiga standarden kommer att se ut. Därav utgjorde dessa CL det empiriska underlaget i denna studie. Problemdiskussionen i studien visar att IFRS 4 har fått mycket kritik för att inte vara en tillräckligt transparent och jämförbar redovisningsstandard. Detta leder sedermera framtill studiens syfte. Syftet med denna studie är att ta reda på om intressenterna, som genom sina CL kommenterat på IASB:s reviderade ED från 2013, anser att förslagen i densamma kommer att leda till en merjämförbar och transparent redovisningsstandard. Dessutom syftar studien till att ta reda på om det föreligger mönster i intressenternas attityder till förslagen i 2013 års reviderade ED och i så fall vilka dessa mönster är. Totalt genererade den reviderade ED:n 198 CL från olika typer av intressenter. Studiens urvalsprocess medförde att 67 av dessa CL utgjorde det empiriska materialet. Då studiens syfte är att analyserna och tolka intressenternas attityder till förslagen i den reviderade ED:ngenomförs en kvalitativ innehållsanalys som innehåller inslag av både en induktiv och deduktivforskningsansats. Studiens resultat visar att majoriteten av intressenterna håller med om att förslagen som framförs av IASB i den reviderade ED:n från 2013 kommer leda till en mer transparent och jämförbar redovisningsstandard. Däremot är det många intressenter som påpekar att flera avförslagen är komplexa och svårförstådda. Vissa av kommentarerna från företagen och organisationerna som analyserats uttrycker även att denna komplexitet är något som riskerar att skada jämförbarheten och transparensen. De tydligaste mönstren från de CL som analyserats är att förslagen är en förbättring från nuvarande redovisningsstandard samt tidigare förslag från IASB. Dessutom uppvisas mönstret att förslagen i den reviderade ED:n kommer att leda tillökad jämförbarhet och transparens. Dock menar många intressenter att implementeringsprocessen kommer vara mycket tids- och resurskrävande. Studiens slutsatser visar att en majoritet av intressenterna ställer sig bakom förslagen som framförs i den reviderade ED:n. Däremot ställer sig många kritiska till komplexiteten i förslagensamt bristen på vägledning. Dessa slutsatser påvisar att IASB är på rätt väg att uppnå sitt mål med en redovisningsstandard som har en högre grad av transparens och jämförbarhet än den nuvarande.
After approximately 20 years of work, a new accounting standard will take effect January 1st, 2022. The standard is called International Financial Reporting Standards 17 (IFRS) and will replace the current interim standard IFRS 4. During this time The International Accounting Standards Board (IASB) has worked out several proposals for modeling IFRS 17. In year 2013IASB published a so called revised Exposure Draft (ED) where companies and organizations were invited to comment on the proposals. These comments, so called Comment Letters (CL) are of significant nature for how the final standard will be designed. Thus, the CL made up the empirical basis of this study. IFRS 4 has received a lot of criticism for not being comparable and transparent enough. This problem subsequently led to the purpose of this study. The purpose of this study is to ascertain if stakeholders who commented on IASB:s revised ED from 2013 consider that the proposals in the ED will lead to a more comparable and transparent accounting standard. Furthermore, the study aims to find out if there are patterns in stakeholders’ attitudes towards the revised ED and if so, what those patterns are. The revised ED generated 198 CL in total from several different stakeholders. The study’s selection process ended with a total of 67 CL which made up the empirical material. Because the purpose of this paper is to analyze and interpret the stakeholders’ attitudes towards the proposals in the revised ED, a qualitative content analysis will be performed. It will include elements of both an inductive and deductive research approach. The results of the study show that a majority of stakeholders agree with the proposals in the revised ED from 2013 and that it will lead to a more transparent and comparable accounting standard. However, many stakeholders point out that several of the proposals are complex and hard to understand. Some of the comments from the companies and organizations that have been analyzed expresses that the complexity is a factor that may damage comparability and transparency. The most distinct patterns from the CL that have been analyzed are that the proposals constitute an improvement compared to the previous accounting standard as well as earlier proposals from the IASB and that the proposals in the revised ED will lead to increased comparability and transparency. Nevertheless, many stakeholders’ express concerns that the implementation process will be very time- and resource consuming. The study’s conclusion shows that the majority of stakeholders are in favor of the proposals in the revised ED. However, many also raise concerns regarding the complexity in the proposals and the lack of guidance. In light of these conclusions, IASB is on the right path to achieve their objective of an accounting standard with a higher degree of transparency and comparability than the current one.
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Белых, А. А., and A. A. Belykh. "Типологические особенности деловой профессиональной коммуникации России и Китая (на примере деловой корреспонденции) : магистерская диссертация." Master's thesis, б. и, 2019. http://hdl.handle.net/10995/71053.

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В магистерской диссертации реализуется комплексный подход к анализу деловой корреспонденции восточной (китайской) и славянской (русской) лингвокультур с выделением наиболее значимых компонентов и типологических особенностей. Актуальность темы определяется необходимостью учета культурологических факторов при осуществлении профессиональной коммуникации представителями разных лингвокультурных сообществ, в частности, России и Китая, с целью повышения продуктивности деловых отношений. Объектом исследования является деловая корреспонденция русской и китайской лингвокультур. В ходе работы над исследованием применяется описательный метод, включающий обобщение и систематизацию полученной информации; сопоставительный метод, метод контекстуального анализа. Теоретическая значимость работы состоит в анализе китайских и русских деловых писем, определении их особенностей и связи с культурой. Практическая ценность исследования определяется возможностью использования его результатов в разработке курсов «Деловой русский и китайский», в курсах по сравнительной типологии русского и китайского языков, в специальных курсах по «Социолингвистике». В теоретической главе магистерской диссертации рассматриваются понятия деловой коммуникации и деловой корреспонденции, выявляются основные черты и особенности стиля делового общения (в том числе ведения корреспонденции) в русской и китайской культурах, приводится классификация деловой корреспонденции, задается алгоритм собственного исследования. В практической главе производится сопоставительный анализ деловых писем на русском и китайском языках, направленный на выявление и описание концептуально схожих черт, а также особенностей делового письма России и Китая на структурно-стилистическом и лингвистическом уровнях. Каждому письму на русском языке соответствует аналогичное по жанру письмо на китайском языке. Общее количество писем – 40.
The master's thesis implements an integrated approach to the analysis of business correspondence of Eastern (Chinese) and Slavic (Russian) linguistic cultures with the allocation of the most important components and typological features. The relevance of the topic is determined by the need to take into account cultural factors in the implementation of professional communication by representatives of different linguocultural communities, in particular, Russia and China, in order to increase the productivity of business relations. The object of the study is the business correspondence of Russian and Chinese linguocultures. In the course of work on the study, a descriptive method is used, including the generalization and systematization of the received information; a comparative method, a method of contextual analysis. The theoretical significance of the work consists in the analysis of Chinese and Russian business letters, determination of their features and connection with culture. The practical value of the study is determined by the possibility of using its results in the development of courses "Business Russian and Chinese", in courses on comparative typology of Russian and Chinese languages, in special courses on "Sociolinguistics". The theoretical Chapter of the master's thesis deals with the concepts of business communication and business correspondence, identifies the main features and features of the style of business communication (including correspondence) in Russian and Chinese cultures, provides a classification of business correspondence, sets the algorithm of their own research. The practical Chapter provides a comparative analysis of business letters in Russian and Chinese, aimed at identifying and describing conceptually similar features, as well as features of business writing in Russia and China at the structural, stylistic and linguistic levels. Each letter in the Russian language corresponds to a similar genre of the letter in the Chinese language. Thetotalnumberofletters – 40.
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Books on the topic "Business letter"

1

Chow, Cynthia. Letter writing: Business letters. Vancouver, BC: Vancouver School Board, 1993.

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Publishing, Arco, ed. Business letter writing. New York: Macmillan, 1995.

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Tim, Saville, ed. Business letter writer. London: Ward Lock, 1995.

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Minden, Cecilia. How to write a business letter. Ann Arbor, Mich: Cherry Lake Pub., 2013.

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Roy, Jennifer Rozines. Sharpen your business letter writing skills. Berkeley Heights, NJ: Enslow Publishers, 2012.

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Basye, Anne. Business letters ready to go! Lincolnwood, Ill: NTC Business Books, 1998.

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Nicholas, Ted. The executive's business letter book. Chicago, Ill: Enterprise/Dearborn, 1992.

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Instant business letters. 2nd ed. Aldershot, Hampshire, England: Gower, 1985.

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Bosticco, Mary. Instant business letters. 2nd ed. Aldershot, Hampshire, England: Wildwood House, 1988.

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Association, American Management, ed. The AMA handbook of business letters. 2nd ed. New York: AMACOM, 1996.

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Book chapters on the topic "Business letter"

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Sallis, Edward, and Kate Sallis. "The Business Letter." In People in Organisations, 36–50. London: Macmillan Education UK, 1990. http://dx.doi.org/10.1007/978-1-349-11610-2_5.

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Sallis, Edward, and Kate Sallis. "The Business Letter." In People in Organisations, 36–50. London: Macmillan Education UK, 1988. http://dx.doi.org/10.1007/978-1-349-09228-4_5.

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Shmerling, Leah. "Business Letter Writing." In Job Applications, 74–117. London: Macmillan Education UK, 1993. http://dx.doi.org/10.1007/978-1-349-15180-6_4.

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McDaniel, Tim. "Sample Engagement Letter." In Valuing and Selling Your Business, 97–99. Berkeley, CA: Apress, 2014. http://dx.doi.org/10.1007/978-1-4842-0844-1_7.

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Walton, Clarence. "On Teaching: A Letter." In Education, Leadership and Business Ethics, 15–16. Dordrecht: Springer Netherlands, 1998. http://dx.doi.org/10.1007/978-0-585-27624-3_3.

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McDaniel, Tim. "Sample Engagement Letter." In Know and Grow the Value of Your Business, 187–90. Berkeley, CA: Apress, 2013. http://dx.doi.org/10.1007/978-1-4302-4786-9_13.

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Fève, Frédérique, Thierry Magnac, Leticia Veruete-McKay, and Soterios Soteri. "How Price Sensitive Is Letter Advertising Mail in the UK?" In New Business and Regulatory Strategies in the Postal Sector, 207–17. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-030-02937-1_16.

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Mellado, Lucía, and Laura Parte. "Insights from Lobbying Research on the Accounting Standard-Setting Process Through Comment Letter Submissions." In Eurasian Studies in Business and Economics, 3–22. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-63149-9_1.

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Barma, Naazneen H., and Steven K. Vogel. "Tyler Cowen, Big Business: A Love Letter to an American Anti-Hero (2019)*." In The Political Economy Reader, 555–66. 2nd ed. New York: Routledge, 2021. http://dx.doi.org/10.4324/9781003047162-44.

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Andersson, Peter, Sofia Bengtsson, and Johanna Eriksson. "The Danish Problem: Soon Everybody’s? A Comparative Analysis of Digitalization Effects on Letter Volumes." In New Business and Regulatory Strategies in the Postal Sector, 285–97. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-030-02937-1_21.

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Conference papers on the topic "Business letter"

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Зорина, Виктория Владимировна, and Мухамеджан Тынысбаевич Кадыркулов. "FOREIGN STUDENTS ON THE RULES OF WRITING AN ELECTRONIC BUSINESS LETTER." In Поколение будущего: сборник избранных статей Международной студенческой научной конференции (Санкт-Петербург, Март 2021). Crossref, 2021. http://dx.doi.org/10.37539/pb190.2021.48.81.005.

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Статья посвящена актуальной проблеме понимания и владения иностранными обучающимися правилами составления электронного делового письма. Представлены результаты опроса слушателей курсов подготовки иностранных специалистов СибЮИ МВД России. Выявлено, что респонденты не владеют в полном объеме сведениями о структуре и правилах составления электронного делового письма. The article is devoted to the actual problem of understanding and proficiency of foreign students in the rules of writing an electronic business letter. The article presents the results of a survey of students of the training courses for foreign specialists of the SIBYUI of the Ministry of Internal Affairs of Russia. It was revealed that the respondents do not have full knowledge of the structure and rules of writing an electronic business letter.
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Zhi-min, Shou. "qFamily education conceptq in the view of Fu Lei letter." In 2015 Conference on Informatization in Education, Management and Business (IEMB-15). Paris, France: Atlantis Press, 2015. http://dx.doi.org/10.2991/iemb-15.2015.138.

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Dwi Prayogo, Rizal, and Nurul Ikhsan. "Attribute Selection Effect on Tree-Based Classifiers for Letter Recognition." In 2020 International Conference on Data Science, Artificial Intelligence, and Business Analytics (DATABIA). IEEE, 2020. http://dx.doi.org/10.1109/databia50434.2020.9190393.

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Petra, Tg Zatul Hidayah Tg, Mohd Juzaiddin Ab Aziz, and Siti Hamin Stapa. "Thematic role to assist preparation of a business letter based on genre approach." In 2010 International Symposium on Information Technology (ITSim 2010). IEEE, 2010. http://dx.doi.org/10.1109/itsim.2010.5561607.

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Guo, Qin. "Research on the Purpose-Guided and Corresponding Characteristics of the Business English Letter." In 2016 2nd International Conference on Social Science and Technology Education (ICSSTE 2016). Paris, France: Atlantis Press, 2016. http://dx.doi.org/10.2991/icsste-16.2016.47.

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Karnedi, M. Zaim, and Mukhaiyar. "Seven C’s Communication Skills Problems in Writing Business Letter of English Major Undergraduate Students." In Eighth International Conference on English Language and Teaching (ICOELT-8 2020). Paris, France: Atlantis Press, 2021. http://dx.doi.org/10.2991/assehr.k.210914.020.

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Čulo, Ksenija, Vladimir Skendrović, and Goran Puž. "Croatian road sector management challenges." In 6th International Conference on Road and Rail Infrastructure. University of Zagreb Faculty of Civil Engineering, 2021. http://dx.doi.org/10.5592/co/cetra.2020.1069.

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The road network in the Republic of Croatia is well developed and largely responds to traffic needs. The motorway network is largely built up and no major new investment is needed in the short term. The national road network is in good standing according to national and EU standards. However, public road management companies face operational and financial challenges in terms of: (a) overinvestment in the network; (b) weak governance; (c) high operating costs; (d) large debt stock; (e) short tenor of existing loans; (f) currency risk and (g) insufficient credit strength to access the loan market for long tenors on a stand-alone basis. The Government of the Republic of Croatia has therefore decided to address these chellenges and launched a project funded by IBRD called the Modernization and Restructuring of the Road Sector (MARS) aiming to enhance operational efficiency and improve the financial sustainability of the road sector. To these ends, the Government has approved a Sector Policy Letter, which contains a set of planned reforms. To ensure the contribution of the road sector to the overall economy, in addition to the financial sustainability of the sector itself, operational improvements are needed in the following key areas: (a) management of the road infrastructure sector; (b) planning, financing and implementation of investments in the road sector; (c) corporate governance and business operations. Much of the reform has already been implemented, but some of the most important are still in the process of being implemented.
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Kreich, Joachim, Achim Luhn, and Gerd Maderlechner. "Knowledge-Based Interpretation Of Scanned Business Letters." In OE/LASE '89, edited by Roger R. A. Morton. SPIE, 1989. http://dx.doi.org/10.1117/12.952616.

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Garcia-Ortega, Beatriz, Javier Galan-Cubillo, and Blanca De-Miguel-Molina. "Assessing the senior management support and approach to business digitisation. The case of top Finish and Spanish companies." In 3rd International Conference. Business Meets Technology. Valencia: Editorial Universitat Politècnica de València, 2021. http://dx.doi.org/10.4995/bmt2021.2021.13638.

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Busines digitisation represents a milestone for companies’ prospects, and senior management support is one of the key aspects for its successful implementation. However, this support through their discourse has been underexplored. This paper contributes in this direction, by taking the cases of the top Finish and Spanish companies listed in the OMXH 25 and IBEX 35 respectively, with Finland at the top of the list of European Union countries in terms of business digitisation and Spain in the average, as benchmarks for examining the letters of top managers in annual reports in relation to their support and drivers approach. The results show that yet in both countries a relevant part of top managers does not show this support, more pronounced in Spanish companies. In addition, the weight of each block of drivers to support business digitisation identified in the literature also differs between the two countries, with the top managers of Finish companies showing a more customer-driven approach, and in the case of Spain a more business-driven approach, whereas sustainability is the least mentioned driver in both cases, as an aspect to improve.
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Ramadhani, Yulia, Abdul Siregar, and Abdurrozzaq Hasibuan. "The Effect of Project Based Learning on Writing Business Letters." In Proceedings of the Third Workshop on Multidisciplinary and Its Applications, WMA-3 2019, 11-14 December 2019, Medan, Indonesia. EAI, 2020. http://dx.doi.org/10.4108/eai.11-12-2019.2290848.

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