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engleski na srpski: 6th ProZ.com Translation Contest - Entry #4747
Izvorni tekst - engleski Eroticism has this in common with an addictive drug: that there is a coercive element to its pleasure with which part of us is in complicity, and part not. Thus ever since time began men have been trying to enjoy eroticism without being destroyed by it. Societies, religions can be defined in the way they deal with this conundrum. Polygamy, monogamy with repression, monogamy with affairs, monogamy with prostitutes, serial monogamy. Not to mention individual solutions of great ingenuity, or desperation: Victor Hugo with the door knocked through the wall of his office, to let in a girl each afternoon. Auden's flair for finding call-boys in every town. Picasso who simply refused when wife and mistress demanded he choose between them. Then there is always the hair-shirt of course. But perhaps the thing to remember when you wake up with a life full of fresh paint and tortuous complications is that eroticism wasn't invented for you, nor merely for the survival of the species perhaps, but for a divinity's entertainment. Nothing generates so many opportunities for titillation and schadenfreude as eroticism. Which is why it lies at the centre of so much narrative. How the gods thronged the balconies of heaven to see the consequences of Helen's betrayal! And your friends are watching too. Your antics have put the shine on many a late-night conversation.
On the borders between mythology and history, that wily survivor Odysseus was the first who learnt to trick the gods. And perhaps his smartest trick of all was that of lashing himself to the mast before the Sirens came in earshot. There are those of course who are happy to stand at the railings, even scan the horizon. Otherwise, choose your mast, find the ropes that suit you: sport, workaholism, celibacy with prayerbook and bell... But the kindest and toughest ropes of all are probably to be found in some suburban semi-detached with rowdy children and a woman who never allows the dust to settle for too long.
Prijevod - srpski Erotičnost i opojne droge imaju nešto zajedničko: zadovoljstvo koje izazivaju sadrži određenu dozu prinude kojoj jednim delom svoga bića popuštamo, a drugim ne. Stoga čovek od pamtiveka pokušava da uživa u erotici a da ga ona pri tome ne uništi. Društva i religije mogu se definisati prema načinu na koji rešavaju ovaj problem. Poligamija, monogamija uz obuzdavanje, monogamija uz vanbračne izlete, monogamija uz prostitutke, monogamija u nizu… Da ne pominjemo pojedinačna rešenja koja su rezultat velike dovitljivosti ili očajanja: Viktora Igoa, koji je na zidu svoje radne sobe probio vrata kuda mu je svakog popodneva dolazila devojka; Odenovu sposobnost da u svakom gradu pronađe muške prostitutke; Pikasa, koji je, suočen sa zahtevom da izabere između žene i ljubavnice, jednostavno odbijao da se opredeli. Naravno, tu je uvek i košulja od kostreti. Ali ono čega se treba setiti kada se probudite sa životom punim novosti i zamršenih komplikacija jeste da erotičnost nije izmišljena za vas, niti pak samo zbog opstanka vrste, nego za razonodu božanstava. Ništa ne pruža toliko mogućnosti za prijatno uzbuđenje i naslađivanje tuđom nesrećom kao erotika. Zbog toga je to centralna tema tolikih priča. Kako su se bogovi gurali po nebeskim balkonima da bi videli posledice Jeleninog neverstva! A i vaši prijatelji posmatraju. Vaše ludorije uveselile su mnoge razgovore u sitne sate.
Na razmeđu između mitologije i istorije, Odisej, taj lukavi majstor preživljavanja, bio je prvi koji je naučio kako da prevari bogove. A možda mu je najpametnija smicalica bila što se zavezao za jarbol pre nego što je začuo sirene. Naravno, ima i onih koji baš vole da stoje uz ogradu, čak i pomno motre na horizont. Ako niste od takvih, izaberite svoj jarbol, nađite konopce koji vam odgovaraju: sport, rad do besvesti, celibat uz molitvenik i zvono... Ali najprijatniji i najčvršći konopci verovatno se mogu naći u nekoj prigradskoj dvojnoj porodičnoj kući, uz bučnu decu i ženu koja nikada ne dozvoljava da napada suviše prašine.
engleski na srpski: 7th ProZ.com Translation Contest - Entry #5746
Izvorni tekst - engleski Winters used to be cold in England. We, my parents especially, spent them watching the wrestling. The wrestling they watched on their black-and-white television sets on Saturday afternoons represented a brief intrusion of life and colour in their otherwise monochrome lives. Their work overalls were faded, the sofa cover—unchanged for years—was faded, their memories of the people they had been before coming to England were fading too. My parents, their whole generation, treadmilled away the best years of their lives toiling in factories for shoddy paypackets. A life of drudgery, of deformed spines, of chronic arthritis, of severed hands. They bit their lips and put up with the pain. They had no option but to. In their minds they tried to switch off—to ignore the slights of co-workers, not to bridle against the glib cackling of foremen, and, in the case of Indian women, not to fret when they were slapped about by their husbands. Put up with the pain, they told themselves, deal with the pain—the shooting pains up the arms, the corroded hip joints, the back seizures from leaning over sewing machines for too many years, the callused knuckles from handwashing clothes, the rheumy knees from scrubbing the kitchen floor with their husbands' used underpants.
When my parents sat down to watch the wrestling on Saturday afternoons, milky cardamon tea in hand, they wanted to be entertained, they wanted a laugh. But they also wanted the good guy, just for once, to triumph over the bad guy. They wanted the swaggering, braying bully to get his come-uppance. They prayed for the nice guy, lying there on the canvas, trapped in a double-finger interlock or clutching his kidneys in agony, not to submit. If only he could hold out just a bit longer, bear the pain, last the course. If only he did these things, chances were, wrestling being what it was, that he would triumph. It was only a qualified victory, however. You'd see the winner, exhausted, barely able to wave to the crowd. The triumph was mainly one of survival.
Prijevod - srpski Zime su nekada u Engleskoj bile hladne. Provodili smo ih, naročito moji roditelji, gledajući rvanje. Rvanje koje su gledali na svom crno-belom televizoru subotom popodne predstavljalo je kratak prodor života i boje u njihov inače bezbojan život. Njihovi radni kombinezoni bili su izbledeli, prekrivač na kauču – godinama nepromenjen – bio je izbledeo, njihova sećanja na to ko su i kakvi su bili pre dolaska u Englesku takođe su bledela. Moji roditelji, cela njihova generacija, izdirinčili su svoje najbolje godine crnčeći u fabrikama za bednu zaradu. Život obeležen rintanjem, deformisanim kičmama, hroničnim artritisom, odsečenim šakama. Ugrizli bi se za usne i trpeli bol. Nisu imali drugog izbora. U svojoj svesti pokušavali su da se isključe — da ne obraćaju pažnju na nipodaštavanje kolega, da ne pokazuju ljutnju zbog prizemnog zvocanja poslovođa, a kada su u pitanju indijske žene, da se ne uzbuđuju kada bi ih muževi istukli. Istrpi bol, rekli bi sami sebi, izbori se sa bolom — oštrim bolom koji je probadao ruke, bolom u kukovima od istrošenih zglobova, napadima bolova u leđima od dugogodišnjeg naginjanja nad šivaćom mašinom, ogrubelim zglobovima na prstima od ručnog pranja odeće, reumatičnim kolenima od ribanja kuhinjskog poda muževljevim starim gaćama.
Kada bi moji roditelji subotom popodne seli da gledaju rvanje, uz šolju mlečnog čaja od kardamona, želeli su da se zabave, da se nasmeju. Ali su takođe želeli da pozitivac, bar jednom, pobedi negativca. Želeli su da razmetljivi, lajavi siledžija dobije ono što mu sleduje. Molili su se da fini momak ne poklekne dok leži na strunjači, uklješten izukrštanim prstima protivnika ili se drži za bubrege presamićen od bolova. Kada bi samo mogao da izdrži još malo, da podnese bol, istraje do kraja. Ako bi samo uspeo to da učini, imajući u vidu da je rvanje to što jeste, bilo je izgleda da pobedi. Međutim, to bi bila samo uslovna pobeda. Videli biste pobednika, iscrpljenog, jedva u stanju da mahne publici. Pobeda se pre svega sastojala u preživljavanju.
engleski na srpski: World Politics: Trend & Transformation by Charles W. Kegley Jr. and Eugene R. Wittkopf
Izvorni tekst - engleski Is Technological Innovation a Blessing or a Burden?
“The dynamics of globalization unleashed by technology,” James N. Rosenau (1995) concludes, “are the dominant catalyst in world affairs.” The consequences, however, are not certain. Like globalization, which technology engenders, technological innovation solves some problems but causes others. Not only can technological innovations create new ways of preventing or treating disease, but they can also enhance the sophistication and destructiveness of weapons of war. As Meg Greenfield (1997) correctly reminds us, “illness, ignorance, and want have obviously not been eliminated. But millions upon millions of people living today, who not all that long ago would have been direly afflicted by all three, will never know them in anything like their once common form if they know them at all.” Nevertheless, no generation but ours has faced the kind of random violence made possible and accessible by modern weapons technology.
Discoveries in microelectronics, information processing, transportation, energy, agriculture, communications, medicine, and biotechnology profoundly affect our lives and shape our future (Dyson 1997). They have united the globe into a single international market and common culture, while paradoxically breaking down people’s sense of citizenship and community (Barber 1995). “There appears to be a fundamental lag between the current rate of technological change and the rate of adjustment to these changes among decision makers” (Blumenthal 1988). Technological change requires enlightened management. But is this possible in a greedy, disintegrative world in which science and technology are often selfishly exploited without serious consideration of their impact on and ethical consequences for humanity at large?
Prijevod - srpski Je li tehnološka inovacija blagodet ili teret?
„Dinamika globalizacije koju je omogućila tehnologija,“ zaključuje Džems N. Rozenau (James N. Rosenau 1995), „predstavlja dominantni katalizator svetskih poslova“. Posledice, međutim, nisu izvesne. Kao i globalizacija izazvana tehnologijom, tehnološka inovacija rešava neke probleme, ali stvara druge. Tehnološka inovacija ne samo da može stvoriti nove načine za sprečavanje ili lečenje bolesti, nego može takođe unaprediti usavršenost i razornost ratnog oružja. Kao što nas Meg Grinfild (Meg Greenfield 1997) ispravno podseća, „bolest, neznanje i oskudica očigledno nisu eliminisani. Ali milioni i milioni ljudi koji danas žive i koji bi ne tako davno bili teško pogođeni sa sve ove tri nedaće, nikada ih neće iskusiti, ili bar ne u njihovom nekada uobičajenom obliku.“ Ipak, nijedna generacija kao naša nije suočena sa takvom vrstom nasumičnog nasilja koje je omogućila i učinila dostupnom savremena tehnologija naoružanja.
Otkrića u mikroelektronici, obradi informacija, saobraćaju, energetici, poljoprivredi, komunikacijama, medicini i biotehnologiji duboko utiču na naš život i oblikuju našu budućnost (Dyson 1997). Ona su ujedinila planetu u jedinstveno međunarodno tržište i zajedničku kulturu, istovremeno paradoksalno rušeći kod ljudi osećaj njihovog državljanstva i zajedništva (Barber 1995). „Čini se da postoji suštinski jaz između sadašnjeg tempa tehnološke promene i tempa prilagođavanja tim promenama među donosiocima odluka“ (Blumenthal 1988). Tehnološka promena zahteva prosvećeno upravljanje. Ali da li je ono moguće u pohlepnom, razjedinjenom svetu u kome se nauka i tehnologija često sebično eksploatišu bez ozbiljnog razmatranja njihovog uticaja i moralnih posledica na čovečanstvo u širem smislu?
srpski na engleski: Accounting policies of a commercial bank
Izvorni tekst - srpski Član 3.
Knjigovodstvo Banke organizuje se i vodi tako da akcionarima, potencijalnim investitorima, zaposlenima, kreditorima, dobavljačima, nadležnim organima, odgovarajućim institucijama i javnosti obezbedi informacije o poslovanju i rezultatima poslovanja neophodne za donošenje poslovnih odluka.
Član 4.
Poslovne knjige se vode po sistemu dvojnog knjigovodstva uz primenu jedinstvenih računa iz kontnog okvira za banke koji propisuje Guverner NBS i analitičkog kontnog okvira XXX banke AD Beograd.
(…)
Član 16.
Vođenje poslovnih knjiga, sastavljanje i prezentacija finansijskih izveštaja vrši se u skladu sa računovodstvenim načelima:
• Načelo nastanka poslovnog događaja (načelo uzročnosti): učinci poslovnih promena i drugih događaja se priznaju i evidentiraju u poslovnim knjigama u momentu nastanka (a ne kada se gotovina ili njen ekvivalent primi ili isplati) i uključuju u finansijske izveštaje u periodima na koji se odnose.
• Načelo stalnosti: finansijski izveštaji se sastavljaju pod pretpostavkom da će Banka da posluje na neograničeni vremenski period i da će da nastavi sa poslovanjem i u doglednoj budućnosti.
• Načelo doslednosti: prihvaćena pravila računovodstvenog obuhvatanja poslovnih događaja i poslovnih promena i finansijskog učinka svih transakcija sprovode se dosledno tokom dužeg niza perioda. U finansijskim izveštajima se takođe prikazuju i obelodanjuju uporedne informacije za prethodni period. U slučaju izmene pravila računovodstvenog obuhvatanja obelodanjuju se razlozi za njihovu izmenu i odgovarajući efekti na uspešnost poslovanja i finansijski položaj Banke.
• Načelo identiteta bilansa: bilans otvaranja svake poslovne godine treba da se podudara sa zaključnim bilansom prethodne poslovne godine.
• Načelo pojedinačnog procenjivanja: sredstva i obaveze se procenjuju po principu “stavka po stavka”, pri čemu eventualna grupna procenjivanja, uvedena radi racionalnosti, treba da proističu iz pojedinačnih procenjivanja.
• Načelo opreznosti koje sadrži:
- načelo realizacije – u Bilans uspeha se mogu uključiti samo realizovani dobici
- načelo nejednake vrednosti (impariteta) – za procenjivanje pozicija imovine primenjuju se najniže, a za procenjivanje vrednosti obaveza najviše verovatne vrednosti.
Član 17.
Osnovica za početno merenje sredstava i obaveza je njihova istorijska vrednost, odnosno nabavna cena i cena koštanja. Sredstva se evidentiraju u iznosima isplaćene gotovine ili gotovinskog ekvivalenta ili prema poštenoj vrednosti naknade koja je data za njihovo pribavljanje u momentu sticanja. Obaveze se evidentiraju u iznosima koji su primljeni u zamenu za obaveze ili u određenim okolnostima (na primer, porez na dobitak) u iznosu gotovine ili gotovinskog ekvivalenta za koje se očekuje da će biti plaćen na ime izmirenja obaveze u normalnom toku poslovanja.
Prijevod - engleski Article 3
The Bank’s bookkeeping shall be organized and managed in a way that provides information to the shareholders, potential investors, employees, creditors, suppliers, government authorities, relevant institutions and the public on business operation and its results necessary for business decision-making.
Article 4
Books of account shall be kept by applying double-entry book-keeping principles and uniform accounts from the chart of accounts for banks prescribed by the NBS Governor and subledger chart of accounts used by XXX Bank AD Belgrade.
(…)
Article 16
Books of account shall be kept and financial statements prepared and presented in compliance with the following accounting principles:
• The accrual principle: effects of business transactions and other events shall be recognized and entered in books of account when they occur (rather than when cash or its equivalent is received or paid) and shall be included in financial statements of the periods to which they relate.
• The going concern principle: financial statements shall be made under the assumption that the Bank will operate for an unlimited time and that it will continue its operation in the foreseeable future.
• The consistency principle: adopted rules for recording business transactions and business changes and financial effect of all transactions in the books shall be implemented consistently over a longer series of periods. Comparative information for the past period shall also be presented and disclosed in financial statements. In case of change in the rules of accounting recording, the reasons for their change and respective effects on the performance and financial position of the Bank shall be disclosed.
• The balance sheet identity principle: the opening balance of every financial year should be identical with the closing balance of the previous financial year.
• The principle of individual valuation: assets and liabilities shall be valued according to the “item by item” principle, whereby possible group valuations, introduced for the sake of economy, should follow from individual valuations.
• The principle of prudence which encompasses:
- the principle of realization – only realized gains can be included in the income statement
- the principle of imparity – assets positions are measured at the lowest and liabilities at the highest probable values.
Article 17
The basis for initial measurement of assets and liabilities shall be their historical value, i.e. purchase price and cost price. Assets shall be recorded in the amount of cash or cash equivalent paid or according to the fair value of the consideration given to acquire them at the time of acquisition. Liabilities shall be recorded in amounts received in exchange for a liability or, in certain circumstances (e.g. profit tax), in the amount of cash or cash equivalent expected to be paid toward the settlement of the liability in the regular course of operation.
I am a university-degree economist and professional translator with a long-standing career specializing in high-level financial, legal, and economic translation between English and Serbian/Bosnian/Croatian. My dual background allows me to grasp complex financial instruments, accounting standards, and legal frameworks, delivering market-ready translations that require no further expert review.
Specialized Consultancy: In collaboration with a Doctor of Veterinary Medicine (DVM), I also offer premium translation and compliance reviews for the Pet Food & Veterinary Pharmacology industries.
Key Professional Milestones:
Translating acquis communautaire for 17 years
Two-time winner of the ProZ.com Translation Contest.
Translator and co-translator of over 20 professional monographs and books (e.g., World Politics by C.Kegley and E.Wittkopf, Yugoslav Crisis and the World: Chronology of Events).
Trusted partner for international organizations, corporate clients, and public sector institutions.
Ključne riječi: accounting, auditing, banking, IAS/IFRS, financial statements, public finances, EU law, employment policy, industrial relations, labor law. See more.accounting,auditing,banking,IAS/IFRS,financial statements,public finances,EU law,employment policy,industrial relations,labor law,international politics,international law,stru?ni prevodilac engleski-srpski,ra?unovodstvo,bankarstvo,finansije,ekonomija,zapošljavanje,sindikati,radni odnosi,kolektivno pregovaranje,me?unarodna politika,me?unarodni odnosi,me?unarodno pravo,ste?aj,ljudska prava,godišnji izveštaji,revizorski izveštaji. See less.
Miomira Brankovic 
Stručnost 