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COST ACCOUNTING MANAGERIAL EMPHASIS 13TH EDITION PDF

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cost accounting horngren 14th edition Solutions pdf | Free Exercise solutions. Managerial Emphasis by Charles T. Horngren 13th SOLUTIONS MANUAL Cost Accounting A Managerial Emphasis. For undergraduate and MBA Cost or Management Accounting courses. The text that defined the cost accounting. Cost Accounting A Managerial Emphasis 13th edition - Chegg emphasis 14th edition solutions manual pdf & nbsp Horngren's Cost Accounting defined.


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In this ppt template you may find a lady silhouette over a chart using her laptop and doing some budget calculations. Palanivelu, S. Kelly states that since Johann Gottfried Herder in the 18th century, "it has been axiomatic" that one translates only toward his own language.

Compounding the demands on the translator is the fact that no dictionary or thesaurus can ever be a fully adequate guide in translating. The Scottish historian Alexander Tytler , in his Essay on the Principles of Translation , emphasized that assiduous reading is a more comprehensive guide to a language than are dictionaries. The translator's special role in society is described in a posthumous essay by "Poland's La Fontaine ", the Roman Catholic Primate of Poland , poet , encyclopedist , author of the first Polish novel, and translator from French and Greek, Ignacy Krasicki:.

Due to Western colonialism and cultural dominance in recent centuries, Western translation traditions have largely replaced other traditions. The Western traditions draw on both ancient and medieval traditions, and on more recent European innovations. Though earlier approaches to translation are less commonly used today, they retain importance when dealing with their products, as when historians view ancient or medieval records to piece together events which took place in non-Western or pre-Western environments.

Also, though heavily influenced by Western traditions and practiced by translators taught in Western-style educational systems, Chinese and related translation traditions retain some theories and philosophies unique to the Chinese tradition. Traditions of translating material among the languages of ancient Egypt , Mesopotamia , Assyria Syriac language , Anatolia , and Israel Hebrew language go back several millennia.

There exist partial translations of the Sumerian Epic of Gilgamesh c. There is a separate tradition of translation in South , Southeast and East Asia primarily of texts from the Indian and Chinese civilizations , connected especially with the rendering of religious, particularly Buddhist , texts and with the governance of the Chinese empire. Classical Indian translation is characterized by loose adaptation, rather than the closer translation more commonly found in Europe; and Chinese translation theory identifies various criteria and limitations in translation.

In the East Asian sphere of Chinese cultural influence, more important than translation per se has been the use and reading of Chinese texts, which also had substantial influence on the Japanese, Korean and Vietnamese languages, with substantial borrowings of Chinese vocabulary and writing system. Notable is the Japanese kanbun , a system for glossing Chinese texts for Japanese speakers. Though Indianized states in Southeast Asia often translated Sanskrit material into the local languages, the literate elites and scribes more commonly used Sanskrit as their primary language of culture and government.

Some of the art of classical Chinese poetry [writes Link] must simply be set aside as untranslatable. The internal structure of Chinese characters has a beauty of its own, and the calligraphy in which classical poems were written is another important but untranslatable dimension.

Since Chinese characters do not vary in length, and because there are exactly five characters per line in a poem like [the one that Eliot Weinberger discusses in 19 Ways of Looking at Wang Wei with More Ways ], another untranslatable feature is that the written result, hung on a wall, presents a rectangle. Translators into languages whose word lengths vary can reproduce such an effect only at the risk of fatal awkwardness Another imponderable is how to imitate the , rhythm in which five- syllable lines in classical Chinese poems normally are read.

Chinese characters are pronounced in one syllable apiece, so producing such rhythms in Chinese is not hard and the results are unobtrusive; but any imitation in a Western language is almost inevitably stilted and distracting. Even less translatable are the patterns of tone arrangement in classical Chinese poetry. Each syllable character belongs to one of two categories determined by the pitch contour in which it is read; in a classical Chinese poem the patterns of alternation of the two categories exhibit parallelism and mirroring.

Once the untranslatables have been set aside, the problems for a translator, especially of Chinese poetry, are two: What does the translator think the poetic line says?

And once he thinks he understands it, how can he render it into the target language? Most of the difficulties, according to Link, arise in addressing the second problem, "where the impossibility of perfect answers spawns endless debate. At the literalist extreme, efforts are made to dissect every conceivable detail about the language of the original Chinese poem.

Chinese characters, in avoiding grammatical specificity, offer advantages to poets and, simultaneously, challenges to poetry translators that are associated primarily with absences of subject , number , and tense. It is the norm in classical Chinese poetry, and common even in modern Chinese prose, to omit subjects ; the reader or listener infers a subject.

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The grammars of some Western languages, however, require that a subject be stated although this is often avoided by using a passive or impersonal construction. Weinberger points out, however, that when an "I" as a subject is inserted, a "controlling individual mind of the poet" enters and destroys the effect of the Chinese line. Without a subject, he writes, "the experience becomes both universal and immediate to the reader. Nouns have no number in Chinese.

Chinese verbs are tense -less: For poets, this creates the great advantage of ambiguity. According to Link, Weinberger's insight about subjectlessness—that it produces an effect "both universal and immediate"—applies to timelessness as well. Link proposes a kind of uncertainty principle that may be applicable not only to translation from the Chinese language, but to all translation:. Dilemmas about translation do not have definitive right answers although there can be unambiguously wrong ones if misreadings of the original are involved.

Any translation except machine translation, a different case must pass through the mind of a translator, and that mind inevitably contains its own store of perceptions, memories, and values. Weinberger [ Translation of material into Arabic expanded after the creation of Arabic script in the 5th century, and gained great importance with the rise of Islam and Islamic empires.

Arab translation initially focused primarily on politics, rendering Persian, Greek, even Chinese and Indic diplomatic materials into Arabic. In terms of theory, Arabic translation drew heavily on earlier Near Eastern traditions as well as more contemporary Greek and Persian traditions. Arabic translation efforts and techniques are important to Western translation traditions due to centuries of close contacts and exchanges.

Especially after the Renaissance , Europeans began more intensive study of Arabic and Persian translations of classical works as well as scientific and philosophical works of Arab and oriental origins. Arabic and, to a lesser degree, Persian became important sources of material and perhaps of techniques for revitalized Western traditions, which in time would overtake the Islamic and oriental traditions.

In the 19th century, after the Middle East 's Islamic clerics and copyists. Along with expanding secular education, printing transformed an overwhelmingly illiterate society into a partly literate one. In the past, the sheikhs and the government had exercised a monopoly over knowledge. Now an expanding elite benefitted from a stream of information on virtually anything that interested them.

Between and The most prominent among them was al-Muqtataf A translator who contributed mightily to the advance of the Islamic Enlightenment was the Egyptian cleric Rifaa al-Tahtawi —73 , who had spent five years in Paris in the late s, teaching religion to Muslim students. This was the biggest, most meaningful importation of foreign thought into Arabic since Abbasid times — In France al-Tahtawi had been struck by the way the French language Yet Arabic has its own sources of reinvention.

The root system that Arabic shares with other Semitic tongues such as Hebrew is capable of expanding the meanings of words using structured consonantal variations: The movement to translate English and European texts transformed the Arabic and Ottoman Turkish languages, and new words, simplified syntax , and directness came to be valued over the previous convolutions. Educated Arabs and Turks in the new professions and the modernized civil service expressed skepticism , writes Christopher de Bellaigue , "with a freedom that is rarely witnessed today No longer was legitimate knowledge defined by texts in the religious schools, interpreted for the most part with stultifying literalness.

It had come to include virtually any intellectual production anywhere in the world. One of the most influential liberal Islamic thinkers of the time was Muhammad Abduh — , Egypt's senior judicial authority—its chief mufti —at the turn of the 20th century and an admirer of Darwin who in visited Darwin's exponent Herbert Spencer at his home in Brighton. Spencer's view of society as an organism with its own laws of evolution paralleled Abduh's ideas. After World War I , when Britain and France divided up the Middle East's countries, apart from Turkey, between them, pursuant to the Sykes-Picot agreement —in violation of solemn wartime promises of postwar Arab autonomy—there came an immediate reaction: Fidelity or "faithfulness" and felicity [27] or transparency , dual ideals in translation, are often though not always at odds.

Transparency is the extent to which a translation appears to a native speaker of the target language to have originally been written in that language, and conforms to its grammar, syntax and idiom. John Dryden — wrote in his preface to the translation anthology Sylvae:.

Where I have taken away some of [the original authors'] Expressions, and cut them shorter, it may possibly be on this consideration, that what was beautiful in the Greek or Latin, would not appear so shining in the English; and where I have enlarg'd them, I desire the false Criticks would not always think that those thoughts are wholly mine, but that either they are secretly in the Poet, or may be fairly deduc'd from him; or at least, if both those considerations should fail, that my own is of a piece with his, and that if he were living, and an Englishman, they are such as he wou'd probably have written.

A translation that meets the criterion of fidelity faithfulness is said to be "faithful"; a translation that meets the criterion of transparency, " idiomatic ". Depending on the given translation, the two qualities may not be mutually exclusive.

The criteria for judging the fidelity of a translation vary according to the subject, type and use of the text, its literary qualities, its social or historical context, etc.

The criteria for judging the transparency of a translation appear more straightforward: Nevertheless, in certain contexts a translator may consciously seek to produce a literal translation.

Translators of literary , religious , or historic texts often adhere as closely as possible to the source text, stretching the limits of the target language to produce an unidiomatic text. Also, a translator may adopt expressions from the source language in order to provide "local color". While current Western translation practice is dominated by the dual concepts of "fidelity" and "transparency", this has not always been the case.

There have been periods, especially in pre-Classical Rome and in the 18th century, when many translators stepped beyond the bounds of translation proper into the realm of adaptation.

Adapted translation retains currency in some non-Western traditions. The Indian epic, the Ramayana , appears in many versions in the various Indian languages , and the stories are different in each. Similar examples are to be found in medieval Christian literature, which adjusted the text to local customs and mores.

Many non-transparent-translation theories draw on concepts from German Romanticism , the most obvious influence being the German theologian and philosopher Friedrich Schleiermacher.

In his seminal lecture "On the Different Methods of Translation" he distinguished between translation methods that move "the writer toward [the reader]", i. Schleiermacher favored the latter approach; he was motivated, however, not so much by a desire to embrace the foreign, as by a nationalist desire to oppose France's cultural domination and to promote German literature. In recent decades, prominent advocates of such "non-transparent" translation have included the French scholar Antoine Berman , who identified twelve deforming tendencies inherent in most prose translations, [30] and the American theorist Lawrence Venuti , who has called on translators to apply "foreignizing" rather than domesticating translation strategies.

The question of fidelity vs.

By contrast, "dynamic equivalence" or " functional equivalence" conveys the essential thoughts expressed in a source text—if necessary, at the expense of literality , original sememe and word order , the source text's active vs. There is, however, no sharp boundary between formal and functional equivalence. On the contrary, they represent a spectrum of translation approaches. Each is used at various times and in various contexts by the same translator, and at various points within the same text — sometimes simultaneously.

Competent translation entails the judicious blending of formal and functional equivalents. Common pitfalls in translation, especially when practiced by inexperienced translators, involve false equivalents such as " false friends " [33] and false cognates. A "back-translation" is a translation of a translated text back into the language of the original text, made without reference to the original text.

Comparison of a back-translation with the original text is sometimes used as a check on the accuracy of the original translation, much as the accuracy of a mathematical operation is sometimes checked by reversing the operation. But the results of such reverse-translation operations, while useful as approximate checks, are not always precisely reliable. In the context of machine translation , a back-translation is also called a "round-trip translation. Mark Twain provided humorously telling evidence for the frequent unreliability of back-translation when he issued his own back-translation of a French translation of his short story , " The Celebrated Jumping Frog of Calaveras County ".

He published his back-translation in a volume together with his English-language original, the French translation, and a "Private History of the 'Jumping Frog' Story". The latter included a synopsized adaptation of his story that Twain stated had appeared, unattributed to Twain, in a Professor Sidgwick's Greek Prose Composition p. When a document survives only in translation, the original having been lost, researchers sometimes undertake back-translation in an effort to reconstruct the original text.

An example involves the novel The Saragossa Manuscript by the Polish aristocrat Jan Potocki — , who wrote the novel in French and anonymously published fragments in and — Portions of the original French-language manuscript were subsequently lost; however, the missing fragments survived in a Polish translation, made by Edmund Chojecki in from a complete French copy that has since lost. French-language versions of the complete Saragossa Manuscript have since been produced, based on extant French-language fragments and on French-language versions that have been back-translated from Chojecki's Polish version.

Many works by the influential Classical physician Galen survive only in medieval Arabic translation. Some survive only in Renaissance Latin translations from the Arabic, thus at a second remove from the original.

To better understand Galen, scholars have attempted back-translation of such works in order to reconstruct the original Greek. When historians suspect that a document is actually a translation from another language, back-translation into that hypothetical original language can provide supporting evidence by showing that such characteristics as idioms , puns , peculiar grammatical structures, etc. For example, the known text of the Till Eulenspiegel folk tales is in High German but contains puns that work only when back-translated to Low German.

This seems clear evidence that these tales or at least large portions of them were originally written in Low German and translated into High German by an over- metaphrastic translator.

Supporters of Aramaic primacy —the view that the Christian New Testament or its sources were originally written in the Aramaic language —seek to prove their case by showing that difficult passages in the existing Greek text of the New Testament make much more sense when back-translated to Aramaic: Due to similar indications, it is believed that the 2nd century Gnostic Gospel of Judas , which survives only in Coptic , was originally written in Greek.

John Dryden — , the dominant English-language literary figure of his age, illustrates, in his use of back-translation, translators' influence on the evolution of languages and literary styles. Dryden is believed to be the first person to posit that English sentences should not end in prepositions because Latin sentences cannot end in prepositions. As Latin does not have sentences ending in prepositions, Dryden may have applied Latin grammar to English, thus forming the controversial rule of no sentence-ending prepositions , subsequently adopted by other writers.

A competent translator is not only bilingual but bicultural. A language is not merely a collection of words and of rules of grammar and syntax for generating sentences , but also a vast interconnecting system of connotations and cultural references whose mastery, writes linguist Mario Pei , "comes close to being a lifetime job. Viewed in this light, it is a serious misconception to assume that a person who has fair fluency in two languages will, by virtue of that fact alone, be consistently competent to translate between them.

The translator's role in relation to a text has been compared to that of an artist, e. Translation, like other human activities, [44] entails making choices, and choice implies interpretation.

And there, my dear, I beg you to let yourself be guided more by your temperament than by a strict conscience The necessity of making choices , and therefore of interpretation, in translating [f] and in other fields of human endeavor stems from the ambiguity that subjectively pervades the universe. Part of the ambiguity, for a translator, involves the structure of human language. Psychologist and neural scientist Gary Marcus notes that "virtually every sentence [that people generate] is ambiguous , often in multiple ways.

Our brain is so good at comprehending language that we do not usually notice. Ambiguity is a concern to both translators and, as the writings of poet and literary critic William Empson have demonstrated, to literary critics. Ambiguity may be desirable, indeed essential, in poetry and diplomacy ; it can be more problematic in ordinary prose. A translator is faced with two contradictory tasks: A translator may render only parts of the original text, provided he indicates that this is what he is doing.

But a translator should not assume the role of censor and surreptitiously delete or bowdlerize passages merely to please a political or moral interest. Translating has served as a school of writing for many an author, much as the copying of masterworks of painting has schooled many a novice painter.

Translating like analytic philosophy compels precise analysis of language elements and of their usage. In the poet Ezra Pound , then at St. Elizabeth's Hospital , in Washington, D. Translators, including monks who spread Buddhist texts in East Asia , and the early modern European translators of the Bible , in the course of their work have shaped the very languages into which they have translated.

They have acted as bridges for conveying knowledge between cultures ; and along with ideas, they have imported from the source languages, into their own languages, loanwords and calques of grammatical structures , idioms , and vocabulary. Interpreting , or "interpretation," is the facilitation of oral or sign-language communication , either simultaneously or consecutively, between two, or among three or more, speakers who are not speaking, or signing, the same language. The term "interpreting," rather than "interpretation," is preferentially used for this activity by Anglophone translators, to avoid confusion with other meanings of the word " interpretation.

Interpreters have sometimes played crucial roles in history. As a child she had been sold or given to Maya slave-traders from Xicalango, and thus had become bilingual. Nearly three centuries later, in the United States , a comparable role as interpreter was played for the Lewis and Clark Expedition of —6 by Sacagawea.

As a child, the Lemhi Shoshone woman had been kidnapped by Hidatsa Indians and thus had become bilingual. Sacagawea facilitated the expedition's traverse of the North American continent to the Pacific Ocean.

In the United States today, interpreting as a line of work has become increasingly professionalized in recent decades, and there is now a variety of professional associations and certifications available to provide resources on ethics and practices and ensure trustworthy, quality interpretation services. However, many US companies and organizations remain unaware of the importance of turning to professional or experienced interpreters rather than asking their bilingual colleagues or community members to interpret.

Turning to bilingual individuals who are not experienced interpreters can lead to unreliable or unethical interpreting practices, and it can place an unwanted burden on those individuals, whether it be professionally or emotionally. Sworn translation , also called "certified translation," aims at legal equivalence between two documents written in different languages.

It is performed by someone authorized to do so by local regulations.

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Some countries recognize declared competence. Others require the translator to be an official state appointee. In some countries, such as the United Kingdom, translators must be accredited by certain translation institutes or associations in order to be able to carry out certified translations. Many commercial services exist that will interpret spoken language via telephone. There is also at least one custom-built mobile device that does the same thing.

The device connects users to human interpreters who can translate between English and other languages. Web-based human translation is generally favored by companies and individuals that wish to secure more accurate translations. In view of the frequent inaccuracy of machine translations, human translation remains the most reliable, most accurate form of translation available. While not instantaneous like its machine counterparts such as Google Translate and Yahoo! Babel Fish , web-based human translation has been gaining popularity by providing relatively fast, accurate translation of business communications, legal documents, medical records, and software localization.

Language tools on the internet provide help in understanding text. Computer-assisted translation CAT , also called "computer-aided translation," "machine-aided human translation" MAHT and "interactive translation," is a form of translation wherein a human translator creates a target text with the assistance of a computer program. The machine supports a human translator.

Computer-assisted translation can include standard dictionary and grammar software. The term, however, normally refers to a range of specialized programs available to the translator, including translation-memory , terminology-management , concordance , and alignment programs. These tools speed up and facilitate human translation, but they do not provide translation. The latter is a function of tools known broadly as machine translation.

Machine translation MT is a process whereby a computer program analyzes a source text and, in principle, produces a target text without human intervention. In reality, however, machine translation typically does involve human intervention, in the form of pre-editing and post-editing. These produce rough translations that, under favorable circumstances, "give the gist" of the source text.

With the Internet, translation software can help non-native-speaking individuals understand web pages published in other languages. Whole-page-translation tools are of limited utility, however, since they offer only a limited potential understanding of the original author's intent and context; translated pages tend to be more erroneously humorous and confusing than enlightening.

Interactive translations with pop-up windows are becoming more popular. These tools show one or more possible equivalents for each word or phrase. Human operators merely need to select the likeliest equivalent as the mouse glides over the foreign-language text.

Possible equivalents can be grouped by pronunciation. Also, companies such as Ectaco produce pocket devices that provide machine translations.

Relying exclusively on unedited machine translation, however, ignores the fact that communication in human language is context -embedded and that it takes a person to comprehend the context of the original text with a reasonable degree of probability.

It is certainly true that even purely human-generated translations are prone to error; therefore, to ensure that a machine-generated translation will be useful to a human being and that publishable-quality translation is achieved, such translations must be reviewed and edited by a human. The weaknesses of pure machine translation , unaided by human expertise, are those of artificial intelligence itself. Translation of literary works novels , short stories , plays , poems , etc.

Notable in Canadian literature specifically as translators are figures such as Sheila Fischman , Robert Dickson , and Linda Gaboriau ; and the Canadian Governor General's Awards annually present prizes for the best English-to-French and French-to-English literary translations.

In the s a substantial gender imbalance was noted in literary translation into English, [76] with far more male writers being translated than women writers. In Meytal Radzinski launched the Women in Translation campaign to address this.

The first important translation in the West was that of the Septuagint , a collection of Jewish Scriptures translated into early Koine Greek in Alexandria between the 3rd and 1st centuries BCE. The dispersed Jews had forgotten their ancestral language and needed Greek versions translations of their Scriptures. Throughout the Middle Ages , Latin was the lingua franca of the western learned world.

Meanwhile, the Christian Church frowned on even partial adaptations of St. Jerome 's Vulgate of c. In Asia , the spread of Buddhism led to large-scale ongoing translation efforts spanning well over a thousand years. The Tangut Empire was especially efficient in such efforts; exploiting the then newly invented block printing , and with the full support of the government contemporary sources describe the Emperor and his mother personally contributing to the translation effort, alongside sages of various nationalities , the Tanguts took mere decades to translate volumes that had taken the Chinese centuries to render.

The Arabs undertook large-scale efforts at translation. Having conquered the Greek world, they made Arabic versions of its philosophical and scientific works. There Arabic texts, Hebrew texts, and Latin texts were translated into the other tongues by Muslim, Jewish and Christian scholars, who also argued the merits of their respective religions. Latin translations of Greek and original Arab works of scholarship and science helped advance European Scholasticism , and thus European science and culture.

The broad historic trends in Western translation practice may be illustrated on the example of translation into the English language. The first fine translations into English were made in the 14th century by Geoffrey Chaucer , who adapted from the Italian of Giovanni Boccaccio in his own Knight's Tale and Troilus and Criseyde ; began a translation of the French-language Roman de la Rose ; and completed a translation of Boethius from the Latin.

Chaucer founded an English poetic tradition on adaptations and translations from those earlier-established literary languages. The first great English translation was the Wycliffe Bible c. Only at the end of the 15th century did the great age of English prose translation begin with Thomas Malory 's Le Morte Darthur —an adaptation of Arthurian romances so free that it can, in fact, hardly be called a true translation.

Meanwhile, in Renaissance Italy , a new period in the history of translation had opened in Florence with the arrival, at the court of Cosimo de' Medici , of the Byzantine scholar Georgius Gemistus Pletho shortly before the fall of Constantinople to the Turks A Latin translation of Plato 's works was undertaken by Marsilio Ficino.

This and Erasmus ' Latin edition of the New Testament led to a new attitude to translation. For the first time, readers demanded rigor of rendering, as philosophical and religious beliefs depended on the exact words of Plato , Aristotle and Jesus. Non-scholarly literature, however, continued to rely on adaptation. The English poets and translators sought to supply a new public, created by the rise of a middle class and the development of printing , with works such as the original authors would have written , had they been writing in England in that day.

The Elizabethan period of translation saw considerable progress beyond mere paraphrase toward an ideal of stylistic equivalence, but even to the end of this period, which actually reached to the middle of the 17th century, there was no concern for verbal accuracy. In the second half of the 17th century, the poet John Dryden sought to make Virgil speak "in words such as he would probably have written if he were living and an Englishman".

As great as Dryden's poem is, however, one is reading Dryden, and not experiencing the Roman poet's concision. Similarly, Homer arguably suffers from Alexander Pope 's endeavor to reduce the Greek poet's "wild paradise" to order. Both works live on as worthy English epics, more than as a point of access to the Latin or Greek. Throughout the 18th century, the watchword of translators was ease of reading.

Whatever they did not understand in a text, or thought might bore readers, they omitted. They cheerfully assumed that their own style of expression was the best, and that texts should be made to conform to it in translation. For scholarship they cared no more than had their predecessors, and they did not shrink from making translations from translations in third languages, or from languages that they hardly knew, or—as in the case of James Macpherson 's "translations" of Ossian —from texts that were actually of the "translator's" own composition.

The 19th century brought new standards of accuracy and style.

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In regard to accuracy, observes J. Cohen, the policy became "the text, the whole text, and nothing but the text", except for any bawdy passages and the addition of copious explanatory footnotes. An exception was the outstanding translation in this period, Edward FitzGerald 's Rubaiyat of Omar Khayyam , which achieved its Oriental flavor largely by using Persian names and discreet Biblical echoes and actually drew little of its material from the Persian original.

In advance of the 20th century, a new pattern was set in by Benjamin Jowett , who translated Plato into simple, straightforward language. Jowett's example was not followed, however, until well into the new century, when accuracy rather than style became the principal criterion. As a language evolves, texts in an earlier version of the language—original texts, or old translations—may become difficult for modern readers to understand.

Such a text may therefore be translated into more modern language, producing a "modern translation" e. Such modern rendering is applied either to literature from classical languages such as Latin or Greek , notably to the Bible see " Modern English Bible translations " , or to literature from an earlier stage of the same language, as with the works of William Shakespeare which are largely understandable by a modern audience, though with some difficulty or with Geoffrey Chaucer 's Middle English Canterbury Tales which is understandable to most modern readers only through heavy dependence on footnotes.

Modern translation is applicable to any language with a long literary history. For example, in Japanese the 11th-century Tale of Genji is generally read in modern translation see " Genji: Modern translation often involves literary scholarship and textual revision, as there is frequently not one single canonical text. This is particularly noteworthy in the case of the Bible and Shakespeare, where modern scholarship can result in substantive textual changes.

Modern translation meets with opposition from some traditionalists.