کتاب مغز متفکر شیعه ترجمه ذبیح ا... منصوری
مغز متفکر جهان شیعه، کتابی به قلم ذبیح الله منصوری نویسنده و مترجم ایرانی درباره امام صادق(ع). این کتاب در دهه ۱۳۵۰ش در ایران منتشر شد و مورد استقبال قرار گرفت و بارها تجدید چاپ شد. آشتی دادن علم و دین از دغدغه‌های اصلی این کتاب است. مترجم مدعی است این کتاب، اقتباس و ترجمه کتابی است که جمعی از نویسندگان درمرکز مطالعات اسلامی استراسبورگ فرانسه نوشته‌اند. اصالت این کتاب مورد انتقاد برخی از نویسندگان قرار گرفته است.
فایل انگلیسی با ترجمه با موضوع تجزیه و تحلیل احتمالی تقویت ساختارهای چارچوب بتنی در مقابل فروریختگی های تصاعدی
این مقاله ، یک مدل عددی دو مقیاسی را برای ارزیابی مخاطرات فرو ریختگی تصاعدی ساختارهای چارچوب بتنی تقویت شده (RC) [1] ارائه می دهد . در این مدل ، نواحی تلفات پتانسیلی در المان های ساختاری متفاوت مثل میله ها ، ستون ها و قطعه های مشترک ؛ توسط مجموعه ای از عناصر منسجم با مقیاس قابل توجه ارائه می گردد. حرکت تشکیل دهنده این المان های منسجم در فضای جداسازی کششی فرمول بندی شده است که در این جا حالت مخلوط با خطا ؛ می تواند به خوبی ارائه گردد . پارامترهای این مدل برای المان های منسجم با توزیع احتمالی آن ها از شبیه سازی المان متناهی تصادفی مقیاس خوب کالیبره گردیده اند که در نواحی خطرات پتانسیلی دیده می شود . نمونه برداری افزایشی مکعب Latin هم در ویژگی های منسجم تصادفی و هم در بارهای خارجی ، مدل مورد استفاده بوده و در حرکت احتمالی فروریختگی های دو بعدی در چارچوب ساختار 30 تایی RC تحت قضایایی در خصوص حذف ستون متفاوت مورد بحث قرار می گیرد که در این جا احتمالات رخ داده در خصوص فرو ریختگی های ممکن متفاوت ، محاسبه گردیده است . در نهایت ، حرکت احتمالی موجود با روش آنالیز تعیین شده ی مناسبی مقایسه شده است.
[1] Reinforced concrete
مقاله ترجمه شده با عنوان تحقق سود و جدایی از سرمایه
مقاله ترجمه شده با عنوان تحقق سود و جدایی از سرمایه در فرمت ورد و شامل 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.
مقاله حسابداری ترجمه شده با عنوان ابزار مالی برای تثبیت جریانهای نقدی آتی
مقاله حسابداری ترجمه شده با عنوان ابزار مالی برای تثبیت جریانهای نقدی آتی در فرمت ورد و شامل ترجمه متن زیر می باشد:
Financial instruments to fix future cash flows
By
the way, even when liabilities financing the business investments are
subject to a floating rather than a fixed interest rate, a similar
accounting issue may eventually emerge if the floating rate is converted
to a fixed rate by means of an interest rate swap or other similar
contracts. Swap contracts to pay fixed interest in exchange for
receiving floating interest, are sometimes called “cash flow hedges”,
since they hedge the risk of fluctuation of the interest payment against
expected future operating revenue. Unlike hedges against changes in the
market value, there are many complicated problems about the income
recognition of changes in the market price 13).
This
kind of hedging transaction increases the risk of changes in the market
value of the position, while averting fluctuations in cash flows. In
this respect, the same transaction can be regarded either as hedging or
as speculation. However, hedging is by nature a transaction intended to
avert the risk of fluctuation in the return on investments. Thus, the
pattern of hedging depends on whether the relevant return is measured by
changes in market value or by cash flows. In this case, since gain or
loss to be hedged is the cash flows of interest payments, performance of
the interest rate swap contracts can be measured by the swap
differentials for each year, instead of measuring changes in the market
value.
A
floating rate debt combined with an interest rate swap contract is, in
effect, exactly the same as a fixed rate debt. Therefore, in cases where
the gain or loss on a fixed rate debt is recognized on the basis of
cash flows instead of changes in market value, income on the interest
rate swaps to avert fluctuation in interest payments would be recognized
on the cash flow basis, in line with realization of the swap
differentials. Changes in the market value in anticipation of the future
cash flows have nothing to do with the performance as a hedging
transaction, although it would be regarded as performance if the
position is considered to be speculation 14). To assert that an interest
rate swap contract is intended to hedge fluctuations in cash flows is
to confirm that the debts on which the interest rate is fixed by the
swap are restricted to non-financial operating assets and that the
interest (and principal) is paid out from cash flowing from the
operating activities. In this case, changes in the market value of the
debt are not regarded as realization of cash flows. Taking this into
account, the gain or loss on mark-to-market measurement of the interest
rate swap contract is initially included in comprehensive income and
then transferred to net income when realized as a swap differential for
the year
15).
Anyway, the recognition of income should depend on the nature or
substance of the investment, not on the external form of the asset (that
is, whether it is a financial instrument or not).Financial instrument
of which valuation gain or loss does not meet the condition as realized
income is not only the debt bound to the business investments as
described above. One of the largest issues in FASB Statement No.115,
which addresses measurement of marketable securities, was a treatment of
debt securities held to maturity. Even in this statement, which has
adopted mark-to-mark valuation to a large extent, it has been decided
that debt securities that the enterprise intends to hold to maturity
without converting into cash should be measured at amortized cost,
because they are not subject to risk of market value fluctuation due to
changes in interest rates.
Of
course, in cases of debt securities that the enterprise intends to sell
at any time, the performance of the investment entirely depends on the
indefinite future market price. In such cases, the current market price
is the most updated information for measuring income. However, when the
debt security is held to maturity, the performance of the investment is
determined by the cash flows of interest payments contracted and
redemption. Assuming there would be no default, the performance of the
investment is fixed at the moment the debt security is purchased. In
this case, income can be determined by allocating the contracted results
among periods, regardless of uncertain changes in the market price.
Such an allocation provides better information about the cash flows that
are fixed over the future periods 16). However, even when a decision of
holding to maturity has been made, the investment may be considered
still exposed to risk of market value fluctuation, if the sacrificed
opportunities of profiting from short-term transactions is seen as a
problem. If such a view should be taken, we would have to measure the
income for each period by the changes in market value. On the other
hand, if we take the fact that the enterprise has averted the risk of
fluctuation in market prices and fixed the performance up to maturity as
a given condition, the income for each period would be independent of
fluctuation in market prices. Earnings information based on the
inter-period allocation of fixed cash flows is considered useful to
investors in forming expectations, in that the investment policy of the
management is communicated to investors 17). As discussed above, even in
the case of financial instruments, the fluctuation in market prices
sometimes may not be regarded as realization of cash flows. That is also
true for the cases of hedges of forecasted transactions for which there
is not yet any recognized position on the balance sheet.
Although
the market price is indispensable information for those financial
instruments, with regard to valuation gains or losses (differences
between the market value at beginning and at end of the year), we need
to consider an approach of recycling them from comprehensive income to
net income
when
realized. Again, the critical factor is not the external form of the
financial instruments, but the nature of the transactions that have
generated the position 18).