Globalization of English as a Corporate Language
Linguistic and cultural knowledge are very important nowadays when doing business in an international environment. Due to the rapid development of trade in Romania and in the other Member States of the European Union business English has become more and more important in the economic field. The world’s language situation is undergoing some significant changes and that is why I will try to describe the development of English as a global language. The linguistic globalisation is not an internal language phenomenon but the result of a deliberate linguistic attitude, strictly determined by economic interests.
Poster: International Financial Reporting Standards (IFRS) Without an International Financial Reporting Language (IFRL): Evidence of Multiculturalism and a Lack of Global Transparency in the EU
Abstract Since 2005, all EU listed companies use IFRS. This paper examines 5000 EU companies from 2012 and 2013 and found that only 50% voluntarily file in English, the lingua franca or IFRL. We identified three tiers of transparency (High, Medium, Low) and found that Company Size (Equity, Revenue), Country Location (EU15, Population, GDP Rank), Language (Major Language, Number Speaking Local Language) and Trade (Ease in Doing Business, Trading Across Borders) all influenced filing in English. We also found that companies in low transparency countries (Spain, France, and Poland) had low foreign ownership and were not interested in global visibility.
Reconceptualizing Vagrancy and Reconstructing the Vagrant: A Socio-Legal Analysis of Criminal Law Reform in Canada, 1953-1972
This article explores significant reforms to the vagrancy section of the Criminal Code during the mid-to-late twentieth century. By locating the reforms within their unique social, political, and economic climates, I examine how they reconceptualized the offence of vagrancy and concomitantly reconstructed the vagrant as a social problem. The reforms played a seminal role in reducing the number of vagrancy offences, eventually leading to the demise of vagrancy in the criminal law. Yet, while the "vagrant" ceased to exist in the law, the law still continues to preserve vestiges of the vagrant in a highly gendered manner.