articulation

      English

      WOTD – 31 August 2009    
      Wikipedia has an article on:

      Wikipedia

      Etymology

      From Old French articulacion, from Medieval Latin articulatio

      Pronunciation

      Noun

      articulation (plural articulations)

      1. (countable or uncountable) A joint or the collection of joints at which something is articulated, or hinged, for bending.
        The articulation allowed the robot to move around corners.
      2. (countable) A manner or method by which elements of a system are connected.
        • 2004, R. Meersman, On the move to meaningful internet systems 2004, page 945:
          In this paper, we make a step forward, by considering term to query articulations, that is articulations relating queries of one source to terms in another
      3. (uncountable) The quality, clarity or sharpness of speech.
        His volume is reasonable, but his articulation could use work.
      4. (music, uncountable) The manner in which something is articulated (tongued, slurred or bowed).
        The articulation in this piece is tricky because it alternates between legato and staccato.
      5. (accounting) The interrelation and congruence of the flow of data between financial statements of an entity, especially between the income statement and balance sheet.
        • 1991, Stephen P. Taylor, “From Moneyflows Accounts to Flow-of-Funds Accounts”, printed in John C. Dawson (editor), Flow-of-Funds Analysis: A Handbook for Practitioners, M.E. Sharpe (1996), ISBN 978-1-56324-645-6, page 103:
          At the time the outstanding distinction that could be seen between Copeland-Fed on the one hand and Goldsmith-Friend on the other was that the flow-of-funds system explicitly included nonfinancial transactions in the statistical structure in direct articulation with financial flows and stocks.
        • 2005, David T. Collins, “Accounting and Financial Reporting Issues”, Chapter 6 of Robert L. Brown and Alan S. Gutterman (editors), Emerging Companies Guide: A Resource for Professionals and Entrepreneurs, American Bar Association, ISBN 978-1-59031-466-1, page 169:
          Particular income statement accounts (revenues and expenses) are linked to particular balance sheet accounts (assets and liabilities); that is, there is articulation between the income statement and the balance sheet.
        • 2005, Roger L. Burritt, “Challenges for Environmental Management Accounting”, Chapter 2 of Pall M. Rikhardsson et al. (editors), Implementing Environmental Management Accounting: Status and Challenges, Springer, ISBN 978-1-4020-3371-1, page 28:
          The emphasis on articulated information about environmental liabilities in the management accounts is not stressed. Articulation between stock and flow information in physical environment terms receives less attention.

      Derived terms

      Related terms

      Translations

      joint or collection of joints
      manner or method by which elements of a system are connected
      clarity of speech
      music: manner of articulation
      accounting: interrelation of financial statements
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      French

      French Wikipedia has an article on:

      Wikipedia fr

      Pronunciation

      • IPA: /aʁ.ti.ky.la.sjɔ̃/
      • articulation
        		(file)

      Noun

      articulation f (plural articulations)

      1. joint (joint with freedom to rotate)
      2. articulation (quality, clarity or sharpness of speech)
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      Last modified on 16 June 2013, at 19:47