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принципы двойного подчинения в финансовых функциях различаются между уровнями

English translation: the principles of dual subordination in financial functions differ between levels

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Russian term or phrase:принципы двойного подчинения в финансовых функциях различаются между уровнями
English translation:the principles of dual subordination in financial functions differ between levels
Entered by: GaryG
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16:02 Nov 4, 2003
Russian to English translations [Non-PRO]
Bus/Financial
Russian term or phrase: принципы двойного подчинения в финансовых функциях различаются между уровнями
принципы двойного подчинения в финансовых функциях различаются между уровнями
Maria
the principles of dual subordination in financial functions differ between levels
Explanation:
Вот как смысль фразы кажется мне.
Selected response from:

GaryG
Local time: 16:17
Grading comment
Graded automatically based on peer agreement.
4 KudoZ points were awarded for this answer

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Summary of answers provided
4 +3the principles of dual subordination in financial functions differ between levels
GaryG
4 +1For financial functions, the principles of dual reportingDorene Cornwell


  

Answers


4 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +3
the principles of dual subordination in financial functions differ between levels


Explanation:
Вот как смысль фразы кажется мне.

GaryG
Local time: 16:17
Native speaker of: Native in EnglishEnglish
PRO pts in pair: 3426
Grading comment
Graded automatically based on peer agreement.

Peer comments on this answer (and responses from the answerer)
agree  Olga Demiryurek: mechanisms of dual subordination established for financial processing differ between(central and local) levels / depend on the (subnational) structures ??
49 mins

agree  Karina Silver
2 hrs

agree  Maka Berozashvili
12 hrs
Login to enter a peer comment (or grade)

5 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
For financial functions, the principles of dual reporting


Explanation:
For financial functions, the principles of dual reporting vary at different (organizational / institutional ...) levels / vary across (organizational) levels.



подчинения = reporting. Один слой организации подчиняется верхному уровню.

двойное подчинение = dual reporting.
Бывает что одна часть организации одновременно подчиняется двум или больше верхним уровням.


Examples
http://www.audit.ucsb.edu/about.html

Where is Audit Services within the University Organizational Structure ?

Audit Services has a dual reporting relationship. The office reports both to UCSB campus management and to the Office of the President. The audit director reports to the vice chancellor, administrative services, with a dotted line to the chancellor. A reporting relationship has also been established to the university auditor at UCOP.

http://www.howarddowding.com/reportingstructure.htm

Dual reporting lines: In some cases, such as a hospital, there may be two parallel lines of responsibility - professional and administrative. This often leads to conflicts, for example, a clinical decision to treat a patient with an expensive drug may conflict with the management's wish to control spending. 'Dotted line' reporting occurs when a person reports to one manager but also has responsibilities to another. This can lead to problems, for instance, where a person reports to a location manager for salary and conditions, but has a 'dotted line' responsibility to another manager for professional work. Each manager may have different objectives or conflicting management styles with, for example, one encouraging personal life outside the organization and the other demanding total commitment to work.



By conrast, dual reporting might also be used here.
двойной отчёт
http://www.computerweekly.com/Article125219.htm

http://www.torys.com/publications/pdf/CM2000-9T.pdf

http://www.osc.gov.on.ca/en/Regulation/Rulemaking/Notices/cs...

Dual Reporting of Financial Information

GENERAL PURPOSE

The purpose of this notice is to provide guidance to issuers on staff's expectations when a reporting issuer incorporated or organized in Canada (a "Canadian Reporting Issuer") distributes financial information prepared in accordance with accounting principles other than those generally accepted in Canada ("foreign GAAP"). This is an evolving area of reporting where guidance from CSA/ACVM staff has been requested by issuers and advisors. Staff will continue to monitor developments and may issue additional guidance.

BACKGROUND

Canadian Reporting Issuers are required by Canadian securities legislation to file and deliver financial statements prepared in accordance with Canadian generally accepted accounting principles ("GAAP"). In addition, an auditor's report accompanying annual financial statements must be prepared in accordance with Canadian generally accepted auditing standards ("GAAS"). Quebec securities legislation goes a step further and also requires that Canadian Reporting Issuers must prepare and distribute annual reports containing financial statements prepared in accordance with Canadian GAAP, accompanied by an auditor's report prepared in accordance with Canadian GAAS.

Staff have noted an increase in the number of Canadian Reporting Issuers that are disclosing financial information prepared in accordance with United States GAAP in certain continuous disclosure and offering documents. In annual reports, interim reports and press releases, some reporting issuers have presented US GAAP financial information, either separate from, or along with, Canadian GAAP financial information. In some cases press releases and/or management's discussion and analysis ("MD&A") report only US GAAP results. Staff have also noted the presentation of US GAAP financial information, in addition to the required Canadian GAAP financial information, in offering documents.

Staff are concerned that the presentation of foreign GAAP financial information could confuse or mislead readers who expect to see Canadian GAAP information reported by a Canadian Reporting Issuer unless steps are taken by Canadian Reporting Issuers to clearly distinguish the Canadian and foreign GAAP information.
......


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Note added at 2003-11-04 23:05:41 (GMT)
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Google search for \"Dual reporting\" yielded 4140 hits, not all of them necessarily relevant.

Google search on \"dual subordination\" yielded 404 hits at first glance mostly connected with Russia or the former Soviet Union. With more context it would be easier to be confident about one choice or the other.

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Note added at 2003-11-05 18:57:04 (GMT)
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Another term frequently used in the US is \"dual oversight.\" This terms is used precisely when a program is managed by two differe local governments or two different parts of a local government

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Note added at 2003-11-05 19:06:40 (GMT)
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In terms of English usage, I prefer \"dual oversight\" to \"dual subordination.\" But if the usage that Olga Demanyanuk describes is so unique to Russia (I am not sure it is) then it should have its own term, \"dual subordination.\"

Dorene Cornwell
Local time: 13:17
Native speaker of: English
PRO pts in pair: 830

Peer comments on this answer (and responses from the answerer)
agree  Olga Demiryurek: dual subordination - двольно распространённый термин. Dual subordination - when local administrations have to report both the local councils and sectoral ministries
36 mins
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