Dr. Carlos F. Márquez Linares Dr. Enrique F. Quero Gervilla Doctoral Programme in Languages, Texts and Contexts Faculty of Translation and Interpreting university of granada

прозрачность (Lingvo) (prozrachnost', clarity (of the surface, water, topic, etc.);

ясность (ibidem) (jasnost'; clarity of a topic, words, etc.);

понятность (ibidem) (ponjatnost', the state of being understandable);

открытость (ibidem) (otkrytost', openness) and

очевидность (ibidem) (ochevidnost'; obviousness).

The Lingvo dictionary offers many synonyms with general meaning, which obviously do not correspond to the Management term. In addition to this, it differentiates the terms from those found in the fields of Photography, Science and Computing. In the field of photography, the term has the following equivalents: слайд (Lingvo) (slajd, slide) or диапозитив (ibidem) (diapositiv; lantern-slide). In the field of science: прозрачность (prozrachnost'; transparency) (ibidem), светопроницаемость (svetopronicaemost'; the state of letting the light through), транспарант (transparant, piece of tissue with text on it), диапозитив (ibidem). In the specialized field of IT the term has one equivalent: прозрачность (ibidem) (Lingvo).

Accordingly, this dictionary provides a wide range of synonyms and homonyms for the term without any indication of the term транспарентность. This term belongs to Business vocabulary and denotes: “the extent to which investors have ready access to required financial information about a company, such as price levels, market depth and audited financial reports.” (Investopedia).

It turns out that the term has different meanings even within the field of Business:
“1. See-through, clear piece of acetate used for projecting data, diagrams, and text onto a screen with an overhead projector. 2. Lack of hidden agendas and conditions, accompanied

by the availability of full information required for collaboration, cooperation, and collective decision making. 3. Minimum degree of disclosure to which agreements, dealings, practices, and transactions are open to all for verification. 4. Essential condition for a free and open exchange whereby the rules and reasons behind regulatory measures are fair and clear to all participants” (Business Dictionary).

The study of Ruscorpora indicates that the term транспарентность is widely used for denoting a clear state of affairs (146 documents in Newspaper Corpus and 44 – in Main Corpus): “основными приоритетами работы G20 в последний год с подачи России стали темы инвестиций, транспарентности и эффективного регулирования” (Evstigneeva, 2013. Ruscorpora). The analysis of the term транспарентность reveals that the term denotes the existing concept be means of an innovative form exclusively used in progressive spheres of knowledge. The translation of the English term faces the problem of possessing a unique and unclear form in Russian, and the existence of different meanings of the English term within the fields of Management and Business.

The problem of homonymy can arise when similar terms are translated by means of DT. For example, the term safe harbor has the following descriptive equivalent in IFC:

меры, предпринимаемые компанией и позволяющие избежать угрозы поглощения, налогов (IFC) (mery, predprinimaemye kompaniej i pozvoljajushhie izbezhat' ugrozy pogloshhenija, nalogov; L.t.: measures undertaken by a company, (and) making it possible to evade a threat of a takeover and debts).

Ruscorpora reveals the use of shorter Pure DT forms without additional elements:

• 
  меры защиты от «недружественного поглощения» (Ruscorpora) (mery zashhity ot “nedruzhestvennogo pogloshhenija”; L.t.: measures of defense against “hostile takeover”);
  
• 
  мера по защите от недружественного поглощения (Ruscorpora) (mera po zashhite ot nedruzhestvennogo pogloshhenija; L.t.: a measure on the defense against a hostile takeover).
  

The variation of forms indicates the uncontrolled use of descriptive forms. In addition to this, it turns out that the two similar forms within the field of Management have the same descriptive forms in Russian:

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