I\'ve got some troubles with the couple Rails 3.0.1, Ruby 1.9.2 and my website localization.
The problem is quite simple, i\'ve got something like that in a view :>
Make sure you have config.encoding = "utf-8" in your config/application.rb. Also, your example translation file doesn't match the key you're searching for (com_name and first_name) but I suppose that could just be a typo.
config.encoding = "utf-8"
config/application.rb
com_name
first_name