Shows problems in the communication process between preparers and users of financial reports. Uses test techniques from linguistics and pedagogy (here, the cloze technique) to investigate two Swedish financial reports' understandability. Finds important parts of the reports were not understood by small investors. (PA)

Examines two views of the relations between a bilingual's language repertoires: the lexical and the conceptual mediation hypotheses. In an experiment using cloze completions that required either simple recall or inferences, the interaction between task and cloze type indicates that different processes mediate interpretation and transliteration.…