Vol. 27 No. 2 (35) (2023)

The present paper dwells on some theoretical and practical issues of
translating accounting texts, as well as some challenges that translators are
frequently faced with. The aim of the paper is to reveal the peculiarities of
translating accounting texts, particularly focusing on the analysis of some lexical
and grammatical problems in the process of translation, as well as the strategies
for translating accounting. The article is of great theoretical and practical
significance, as the field of accounting still needs a thorough investigation as an
object of research for translators. The novelty of this paper is the very material
studied in the paper, International Financial Reporting Standards and their
Armenian translation, which has never been investigated and analyzed from the
translation perspective before. Terminology is an essential element in accounting
texts and one of the key challenges in the sphere of translation studies. To reveal
the lexical and grammatical differences between the source and target languages,
as well as the ways of achieving equivalence in the translation of accounting texts,
the article focuses on the application of a number of translation transformations.

The present paper dwells on some theoretical and practical issues related to British identity in political discourse. Political identity implicitly involves the combination of the personality traits of a politician and the collective characteristics, qualities of the addressee. Compliance with the extralinguistic, distinctive features of the audience, especially its ethnolinguistic and cultural characteristics, is extremely important for the effective implementation of political communication.

The research examines the linguo-stylistic features of persuasive speech used in business negotiations in films. In particular, strategies for the effective use of certain stylistic devices (euphemism, epithet, gradation/climax, allusion, metonymy, metaphor, etc.) used in Principled negotiations in the context of situational, functional, and personal styles are discussed. Reference is made to the method of Principled negotiation, its fundamental value, the four main merits, as well as the importance of BATNA (the best alternative to the negotiated agreement). Through the linguo-stylistic analysis of the film-based business discourse, the stylistic devices are highlighted, the use of which ensures the implementation of the merits of Principled negotiations. Special emphasis is placed on the effectiveness of using persuasive speech as a strategic technique of language intervention in the negotiation process. The basis for the examination of the examples in the research are the selected negotiation episodes from movies. Based on the analysis, the most applicable stylistic devices in Principled negotiations are distinguished.

The present article engages with euphemisms which are used as a means of implementing the strategy of evasion of truth in English-language diplomatic discourse. The aim of the study is to identify the functions of euphemisms in the diplomatic discourse of the English media. The relevance of the research is due to the insufficient study of the functions of euphemisms in diplomatic discourse (on the example of the English language). Euphemism is a word or phrase that replaces a taboo word or serves to avoid unpleasant expressions. In social communication euphemism is important to create harmonious interaction. Diplomatic euphemisms are considered as words and expressions used in the language of diplomats instead of undesirable words and expressions in order to hide, soften or distort the meaning of the events and phenomena covered. The study examined the language material collected from the British and American media publications of 2020-2023. The analysis was based on the application of the componential, distributive, and contextual methods, as well as the quantitative research methods, contributing to a deeper understanding of the structure, semantics, and pragmatic nature of political euphemisms in modern English.

Precision in selecting legal terms is essential for the execution of contracts to ensure compliance with legal statutes and norms, to accurately interpret intricate legal terminology and effectively communicate the parties’ intent. In this case, the translation process will not result in any misinterpretations and will enhance comprehension due to the precise application of legal terms. Thus, this article examines Armenian and English terms used in legal contracts, trying to substantiate the claim that despite the fact that legal terms or expressions are not commonly employed in everyday conversation, they are still widely used in legal documents and contribute to the accurate comprehension of the contract text by both professionals and other interested parties.

The article analyzes the transformation of the classical chronotope in the works of Jean-Paul Sartre “No Exit” and “The Words”, the new manifestations of the space-time concept through the memories of heroes and images of the afterlife, as well as the restored chronotope of the retrospective representation of real space through the author’s personal memories. New manifestations of the chronotope are explored through memories, imagination and adaptation of characters, as well as the technique of a double chronotope, the introduction of fantastic elements into the text as an interpretation of the author’s philosophical views, and an idealized reconstruction of space as a manifestation of the hero’s emotions, feelings and melancholy.

The writer's fate of Chuck Palahniuk, a bright representative of the modern counterculture, is closely connected with the world of journalism, advertising and cinema. It was the film adaptation of his novel “Fight Club” that brought him worldwide fame and secured for him once and for all the fame of a cult writer among readers-admirers of transgressive prose. In his revealing and ironic novels “Snuff”, “Tell-All”, “Beautiful You”, “The Invention of Sound”, Palahniuk travests the notorious myths conceptualized in the idea of the “American Dream”, shows the processes of total standardization and depersonalization of consumer society through advertising preferences imposed by corporations, opens the veil to the repulsive backstage of Hollywood, each time the detective narrative twists into a fascinating plot. The purpose of the article is to convey the author's discourse, focused on exposing the modern secularized society with its commodity fetishism and deconstruction of ethical norms and categories, by using comparative and analytical methods. The social issues relevant to the writer's work as a whole and determining the plot collisions in the four novels discussed below determine the subject of the article. The novels presented in the article have so far been out of the focus of serious criticism, and thus the attempt to complement the overall picture of scientific research appeals to Palahniuk's texts determines the novelty of this study, revealing unknown aspects in the writer's work. The article contains quotes from modern criticism’s appeal to transgressive prose, but the main supporting texts of the article are the novels of Palahniuk himself and his non-fiction book-guide on writing “Consider This”, in which the popular author shares the secrets of writing mastery which are the keys to the artistic value of a book and its reader success as well. Correlating Palahniuk’s fiction with the theoretical principles he outlined in the manual helps to better understanding and diversify the writer’s texts.