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本科毕业论文外文翻译【范本模板】

本科毕业论文外文翻译【范本模板】

本科毕业论文外文翻译外文译文题目:不确定条件下生产线平衡:鲁棒优化模型和最优解解法学院:机械自动化专业:工业工程学号: 201003166045学生姓名: 宋倩指导教师:潘莉日期: 二○一四年五月Assembly line balancing under uncertainty: Robust optimization modelsand exact solution methodÖncü Hazır , Alexandre DolguiComputers &Industrial Engineering,2013,65:261–267不确定条件下生产线平衡:鲁棒优化模型和最优解解法安库·汉泽,亚历山大·多桂计算机与工业工程,2013,65:261–267摘要这项研究涉及在不确定条件下的生产线平衡,并提出两个鲁棒优化模型。

假设了不确定性区间运行的时间。

该方法提出了生成线设计方法,使其免受混乱的破坏。

基于分解的算法开发出来并与增强策略结合起来解决大规模优化实例.该算法的效率已被测试,实验结果也已经发表。

本文的理论贡献在于文中提出的模型和基于分解的精确算法的开发.另外,基于我们的算法设计出的基于不确定性整合的生产线的产出率会更高,因此也更具有实际意义。

此外,这是一个在装配线平衡问题上的开创性工作,并应该作为一个决策支持系统的基础。

关键字:装配线平衡;不确定性; 鲁棒优化;组合优化;精确算法1.简介装配线就是包括一系列在车间中进行连续操作的生产系统。

零部件依次向下移动直到完工。

它们通常被使用在高效地生产大量地标准件的工业行业之中。

在这方面,建模和解决生产线平衡问题也鉴于工业对于效率的追求变得日益重要。

生产线平衡处理的是分配作业到工作站来优化一些预定义的目标函数。

那些定义操作顺序的优先关系都是要被考虑的,同时也要对能力或基于成本的目标函数进行优化。

就生产(绍尔,1999)产品型号的数量来说,装配线可分为三类:单一模型(SALBP),混合模型(MALBP)和多模式(MMALBP)。

外文翻译--港口区域化:港口发展的一个新阶段

外文翻译--港口区域化:港口发展的一个新阶段

本科毕业论文外文翻译外文题目:Port regionalization: towards a new phase in port development 出处:MARIT . POL. MGMT.,JULY–SEPTEMBER 2005VOL.32, NO. 3作者:Notteboom.TheoE Rodrigue.Jean-Paul原文:Port regionalization: towards a new phase in port developmentLogistics integration and network orientation in the port and maritime industry have redefined the functional role of ports in value chains and have generated new patterns of freight distribution and new approaches to port hierarchy. Existing models on the spatial and functional evolution of ports and port systems only partially fit into the new freight distribution paradigm. This paper aims to add to existing literature by introducing a port regionalization phase in port and port system development. It is demonstrated that the regionalization phase and associated hinterland concepts demand new approaches to port governance and a functional focus that goes beyond the traditional port perimeter.1. IntroductionInland distribution is becoming a very important dimension of the globalization/ maritime transportation/freight distribution paradigm. Customers are calculating the total logistic cost of transporting containerized goods, implying that current efficiency improvements in logistics, namely for container transportation, are derived for a large part from inland distribution. The development of global supply chains increased the pressure on the maritime haul, on port operations and, last but not least on inland freight distribution. Inland accessibility as such has become a cornerstone in port competitiveness.This contribution provides a conceptual approach to port–hinterland relationshipsin a changing market environment. The paper aims to discuss and extend existing models on the spatial and functional development of individual port terminals and larger port terminal systems. A ‘regionalization’ phase in port and port system development is introduced and further substantiated. The paper furthermore elaborates on governance issues linked to the regionalization phase and the development of sustainable hinterland concepts that add to a port’s competitive position.2. Port terminals and inland freight distribution2.1. Port developmentOne of the most widely acknowledged conceptual perspectives on port development is the Anyport model developed by Bird. Starting from the initial port site with small lateral quays adjacent to the town centre, port expansion is the product of evolving maritime technologies and improvements in cargo handling. Three major steps can be identified in the port development process identified by Anyport setting, expansion and specialization. The three phases depict well port development processes, especially in large traditional ports. The model remains a valid explanation of port development. However, the model has some weaknesses in view of explaining contemporary port development.First of all, it does not explain the recent rise of seaport terminals that primarily act as transhipment hubs in extensive maritime hub-and-spoke and collection and distribution networks. Increased cargo availability has triggered changes in vessel size, liner service schedules and in the structure of liner shipping. Carriers and alliances have reshaped their liner shipping networks through the introduction of new types of end-to-end services, round-the-world services and pendulum services, especially on the main east–west trade lanes. As a result, a new breed of terminals has emerged along the east–west shipping lanes at unlikely places far away from the immediate hinterland that historically guided port selection. These sites have been selected to serve continents and for transhipping at the crossing points of trade lanes. They rely heavily, sometimes completely, on traffic flows that are distantly generated by the interaction of widely separated places and stimulated by the port’s en route location or intermediacy. The model of Bird does not provide a base to explain theemergence of hub terminals in ‘offshore’ or island locations wit h limited or no local hinterlands.Second, the Bird model does not include the inland dimension as a driving factor in port development dynamics. This paper proposes a new phase of port development, with stronger links with their hinterland, but also of intermediary/transshipment ports, with stronger links with their foreland. Although these two functions are not mutually exclusive, it appears that due to geographical considerations, such as proximity and intermediacy to production and consumption, ports are specializing in one function. Regionalization expands the hinterland reach of the port through a number of market strategies and policies linking it more closely to inland freight distribution centers. The phase of regionalization brings the perspective of port development to a higher geographical scale, i.e. beyond the port perimeter. This point will be substantiated further is this paper.2.2. Port terminal systems and port regionalizationThe phase of port regionalization not only expands the Anyport model of Bird. It also extends the existing literature on the spatial development of seaport systems in relation to maritime and hinterland networks. The model of Taaffe et al.suggests an increasing level of port concentration as certain hinterland routes develop to a greater extent than others in association with the increased importance of particular urban centers. The geographical system would evolve from an initial pattern of scattered, poorly connected ports along the coastline to a main network consisting of corridors between gateway ports and major hinterland centers.Similarly to the Bird model, the models on port system development up to now (a) did not explain the recent rise of new hub terminals and (b) did not incorporate inland freight distribution centers and terminals as active nodes in shaping load centre development. This paper proposes a revised model on port system development founded on two extensions.3. Substantiating the regionalization phase3.1. Port regionalization and logistics integrationThe transition towards the port regionalization phase is a gradual and market-driven process, imposed on ports, that mirrors the increased focus of marketplayers on logistics integration. The tendency towards logistics integration in the port and maritime industry and the impact of changes in logistics on the functional role of ports in value chains are well documented in recent literature. Robinson places the role of seaports within a new paradigm of ports as elements in value-driven chain systems. Notteboom and Winkelmans and Heaver et al. primarily discuss logistics integration and the changing role of port authorities in the new logisticrestructured environment, while Martin and Thomas address structural changes in the container terminal community.The level of functional integration of land distribution is increasing rapidly. Many distribution functions that used to be separated are now controlled by a single entity. In a conventional situation, the majority of distribution activities were performed by different entities ranging from maritime shipping lines, shipping and custom agents, freight forwarders and rail and trucking companies. Regulations were often preventing multimodal ownership, leaving the system fragmented. The shift from one segmentto the other was characterized by additional costs and delays either administrative or physical (namely intermodal). With an increasing level of functional integration many intermediate steps in the transport chain have been removed. Mergers and acquisitions have permitted the emergence of large logistics operators that control many segments of the supply chain (mega-carriers). Technology has played a particular role in this process namely in terms of IT (information technology)(control of the process) and intermodal integration (control of the flows).Logistics integration thus requires responses and the formulation of strategies concerning inland freight circulation. The responses to these challenges go beyond the traditional perspectives centered on the port itself. Port regionalization thus represents the next stage in port development (imposed on ports by market dynamics), where efficiency is derived with higher levels of integration with inland freight distribution systems. Containerization, intermodality and ICT (information and communication technology) enhance the spatial and functional reconfiguration among logistics nodes. In discussing the functional development of the port of Rotterdam in the Netherlands, Van Klink used the term ‘borderless mainport’ to describe the functional developmentfrom port city to port network . Many ports are reaching a stage of regionalization in which market forces and political influences gradually shape regional load center networks with varying degrees of formal linkages between the nodes of the observed networks.3.2. Corridors and inland terminals as cornerstones in port regionalizationThe corridor is the main paradigm of inland accessibility as it is through major axes that port terminals gain access to inland distribution systems. Since loading/ discharging operations form fundamental components of intermodal transportation, regionalization relies in the improvement of terminals activities along and at either side of the corridors. This involves a higher level of integration with intermodal transport systems, namely with on-dock rail transhipment facilities and the use of fluvial barges. The new function of port terminals requires the elaboration of inland terminals to accommodate new port–inland linkages.The immense pressure on the collection and distribution networks caused by changes in the hierarchy of port systems has always demanded and promoted the development of inland terminals. These terminals are established as part of a new concept in freight distribution and the changing role of the ocean carrier and other market players in the entire transport journey. The development of rail hubs and barge terminal networks in the hinterland is aimed at contributing to a modal shift from road transport to rail and barge, and as such enhances the regionalization phase in port and port system dynamics. Inland terminals might transfer a part of the collection and distribution function inland away from the ports, thus preventing a further overcrowding of limited seaport areas.3.3. The role of freight distribution centers in regionalizationThe development of inland terminals is not sufficient by itself to ensure an efficient port regionalization and inland distribution. Infrastructures servicing freight are required at a location of convergence of inland freight, a function assumed by distribution centers where vast quantities of freight are processed.Freight distribution centers come to the fore as turntables for low-end and highend value-adding logistics services and develop a strong orientation on shorttransit times. Logistics platforms incorporate additional functions such as back-office activities. While setting up their logistics platforms, logistics service providers favor locations that combine a central locatio n (i.e. proximity to the consumers’market) with an intermodal gateway function. Seaports and sites along hinterland corridors typically meet these requirements.4. Governance issues in the regionalization phaseThe port itself is not the chief motivator for and instigator of regionalization. Regionalization results from logistics decisions and subsequent actions of shippers and third-party logistics providers. This observation does, however, not imply ports should act as passive players in the regionalization process. The regionalization phase demands appropriate port governance structures to be in place to face the challenges posed by changing port–hinterland relationships. The governance framework should recognize the rights and potential contribution of the various stakeholders in developing new approaches to port–hinterland issues. This section explores some of the main governance issues port authorities and other stakeholders face in the transition towards a regionalization phase.4.1. Changing the geographical scope of port governanceIn the regionalization phase logistics chains have become the relevant scope of port competition. The success of a port will depend on its capability to fit into the networks that shape supply chains. In other words, the port community has to fully benefit from synergies with other transport nodes and other players within the networks of which they are part. This supports the development of broader regional load center networks, serving large logistics poles. The availability of powerful information channels and systems and the capability of having a knowledge transfer among companies are two of the main determinants for the success of logistics poles and associated regional load center networks.4.2. The role of port authoritiesThe public sector has redefined its role in the port and shipping industries through privatization and corporatization schemes. With the reassessment of the role of the government much attention is now paid to governance issues in ports andshipping. The role of seaport authorities in governingthe regionalization phase will slightly differ according to the type of port exploitation.5. ConclusionsRegionalization represents a new phase in the development of port systems, which has traditionally focused on the port itself. In this phase, inland distribution becomes of foremost importance in port competition, favoring the emergence of transport corridors and logistics poles. The port itself is not the chief motivator for and instigator of regionalization. Regionalization results from logistics decisions and subsequent actions of shippers and third party logistics providers. Port authorities are invited to embrace and enhance the regionalization process in view of addressing current port-related challenges, mainly congestion, growing costs, limited handling capacity and the generation of additional traffic while being able to answer the requirements of modern freight distribution. With a more efficient access to the hinterland, mainly through modal shift, port competitiveness is thus increased. This also leads to questions with respect to the limits of port regionalization in terms of capacity and cost efficiency.The strategic scope of port authorities should go beyond that of a traditional facilitator. Port authorities can play an important role through an active engagement in the development of inland freight distribution, information systems and intermodality.Direct and indirect forms of networking with nodes and market players constituteprobably the most important role for port authorities in the regionalization phase, as gaining competitive advantage will more and more become a matter of going beyond the port boundaries both in terms of physical investments and managerial capabilities.译文:港口区域化:港口发展的一个新阶段物流一体化、网络化的发展重新定义了在港口及航运业的价值链中港口功能的作用,并产生了新的货物配送模式和港口层次的新方法。

外文翻译--资产减值及处置

外文翻译--资产减值及处置

外文翻译--资产减值及处置本科毕业论文(设计)外文翻译外文题目 Asset Impairment and Disposal 外文出处 Journal of Accountancy. New York 外文作者 David T ,Randall W Luecke原文:Asset Impairment and DisposalEXECUTIVE SUMMARY1. To establish a single model businesses can follow, FASB issuedStatement no. 144, Accounting for the Impairment or Disposal of Long-LivedAssets. FASB intends it to resolve implementation issues that arose fromits predecessor, Statement no. 121, Accounting for the Impairment ofLong-Lived Assets and for Long-Lived Assets to be disposed of2. Impairment exists when the carrying amount of a long-lived assetor asset group exceeds its fair value and is nonrecoverable. CPAs shouldtest for impairment when certain changes occur, including a significantdecrease in the market price of a long-lived asset, a change in how thecompany uses an asset or changes in the business climate that could affectthe asset’s value.3.Fair value is the amount an asset could be bought or sold for ina current transaction between willing parties. Quoted prices in active markets are the best evidence of fair values. Because market prices are not always available, CPAs should base fair-value estimates on the best information available or use valuation techniques such as the expected-present-value method or the traditional-present-value method.4.When a compant recognizes an impairment loss for an asset group, it must allocate the loss to the assets in the group on a pro rata basis. It must also disclose in the notes to the financial statements a description of the impaired asset and the facts and circumstances leading to the impairment.For many years, companies and other entities accounted for the disposal or expected disposal of long-lived assets that were a segment of a business using one set of rules and the disposal of long-lived assets that were not a segment of a business using another standard. To establish a single model for all long-lived assets, FASB issued Statement no. 144, Accounting for the Impairment or Disposal of Long-Lived Assets. The new standard supersedes Statement no. 121, Accounting for the Impairment of Long-Lived Assets and for Long-Lived Assets to Be Disposed Of and a portion of APB Opinion no. 30, Reporting the Results of Operations―Reporting the Effects of Disposal of a Segment of a Business, and Extraordinary, Unusual and Infrequently Occurring Events and Transactions. FASB intendsStatement no. 144 to resolve significant implementation issues that arose from Statement no. 121. This article explains the new guidance and how CPAs can implement it.TESTING LONG-LIVED ESTIMATING FAIR VALUEFair value is an asset’s purchase or sale pric e in a current transaction between willing parties. The best evidence of fair value is prices quoted in active markets, such as the price for a stock listed on a stock market. CPAs must use this amount to value assets if it is available. Because market prices are not available for many long-lived assets such as equipment, fair value estimates must be based on the best information available, including prices for similar assets. While CPAs can use other valuation techniques, present value is often the best for estimating fair value. FASB Concepts Statement no. 7, Using Cash Flow Information and Present Value in Accounting Measurements, discusses two present-value techniques CPAs may use.DISCLOSING IMPAIRMENT LOSSESWhen a company recognizes an impairment loss for an asset group, it must allocate the loss to the long-lived assets in the group on a pro rata basis using their relative carrying amounts. There is an exception when the loss allocated to an individual asset reduces its carrying amount below fair value. If CPAs can determine fair value without undue cost and effort, the asset should be carried at this amount. This requires anadditional allocation of the impairment loss explained below . The adjusted carrying value after the allocation becomes the new cost basis for depreciation amortization over the asset’s remaining useful life.A business must include an impairment loss in the income from continuing operations before income taxes line on its income statement. When a subtotal such as income from operations is present, CPAs should include the impairment loss in determining that amount.Other required information companies must disclose in the notes to the financial statements includesa A description of the impaired long-lived asset and the facts and circumstances leading to its impairment.b If not separately presented on the face of the statement, the amount of the impairment loss and the caption in the income statement or the statement of activities that includes the loss.c The method or methods used to determine fair value.d If applicable, the segment in which the impaired long-lived asset is reported under FASB Statement no. 131, Disclosures about Segments of an Enterprise and Related Information.ASSETS DISPOSED OF OTHER THAN BY SALEA company must continue to classify long-lived assets it plans to dispose of by some method other than by sale as held and used until it actually gets rid of them. Other disposal methods include abandonment,exchange for a similar productive asset or distribution to owners in a spin-off.A company should report long-lived assets to be abandoned or distributed to owners that consist of a group of assets and liabilities that are a “component of an entity” in the income statement as discontinued operations. If the assets are not a component, CPAs should report their disposal as part of the company’s income from continuing operations.Statement no. 144 defines a component of an entity as operations and cash flows that can be clearly distinguished both operationally and for financial reporting purposes from the rest of the entity. A component may be a Reportable segment or an operating unit, as defined in Statement no. 131. a reporting unit, as defined in Statement no. 142.A subsidiary or an asset group. Statement no. 144 defines asset group as “assets to be disposed of together as a group in a single transaction and liabilities directly associated with those assets that will be transferred in the transaction.”A long-lived asset a company will abandon is considered disposed of when the company stops using it. A temporarily idle asset is not accounted for as abandoned. If an entity plans to abandon a long-lived asset before its estimated useful life, it will treat the asset as held and used, test it for impairment and revise depreciation estimates in accordance withOpinion no. 20. Continued use of such a long-lived asset demonstrates service potential the unit is useable , and hence, fair value would be zero only in unusual circumstances. During use before abandonment, the company should depreciate the asset so that at disposal or abandonment, its carrying value equals its salvage value. This amount should not be less than zero.A long-lived asset to be distributed to owners or exchanged for a similar productive asset is considered disposed of when it is distributed or exchanged. When the asset is classified as held and used, any test for recoverability must be based on using the asset for its remaining useful life, assuming disposal will not occur. If the carrying amount exceeds fair value at disposal, the company must recognize an impairment loss.LONG-LIVED ASSETS TO BE SOLDA company must classify a long-lived asset it will sell as held for sale in the period it meets all of these criteria:Management with the authority to approve the action commits to a plan to sell.The asset is available for immediate sale in its present condition, subject only to terms that are usual and customary when selling such assets.The company has initiated an active program to locate a buyer.The sale is probable and the asset transfer is expected to qualifyas a completed sale within one year there are some circumstances beyond the entity’s control that may extend the time for completion beyond one year .The company is actively marketing the asset at a reasonable price in relation to its current fair value.If the company meets the above criteria after the balance-sheet date but before it issues its financial statements, it must continue to classify the asset as held and used. In the notes to the financial statements, the company must disclose the facts and circumstances leading to the expected disposal, the likely manner and timing of the disposal and―if not separately shown on the face of the statement―the carrying amount s of the major classes of assets and liabilities included in the disposal group. If the company tests the asset for recoverability at the balance-sheet date, it should do so on a held-and-used basis. Future cash flow estimates used to test for recoverability must take into account the possible outcomes that existed at the balance-sheet date, including a future sale. CPAs should not revise this assessment for a sale decision made after the balance-sheet date and should collect documentation and supporting evidence on a timely basis for events near such a date. An impairment loss is calculated and reported in the same way it is for assets held and used because this is the asset’s status at the balance-sheet date.Companies must adjust the carrying amounts of assets including goodwill that are part of a disposal group classified as held for sale not covered by Statement no. 144 in accordance with other applicable GAAP before measuring the group’s fair value. A long-lived asset held for sale must be measured at the lower of its carrying amount or fair value less cost to sell―the incremental direct costs the company would not have incurred if not for the decision to sell. Examples of such costs include broker commissions, legal and title transfer fees and closing costs necessary to transfer title. Exclude expected future losses from operations. Assets classified as held for sale are not depreciated or amortized.REPORTING DISCONTINUED OPERATIONSAn entity must report the results of operating a component it has either disposed of or classified as held for sale in discontinued operations if it meets both of these conditions:The component’s operations and cash flows have been or will be eliminated from the ongoing operations as a result of the disposal.The entity will not have any significant continuing involvement in the component’s operations after the disposal.In a period when an entity disposes of a component, the income statement of a business or the statement of activities of an NPO must report the results of the component’s operations as discontinuedoperations. The entity would recognize the gain or loss from classifying the component as held for sale or disposal in discontinued operations. If the disposal group is a component of an entity, as in the earlier ABC example, the component’s operations results a $400,000 loss are included in discontinued operations for year 1. The $220,000 loss on the disposal group is part of discontinued operations in year 1. The year 2 income statement will incl ude―as discontinued operations―the component’s operations for January through disposal in May, with the $15,000 gain on disposal also reported here. Discontinued operations less applicable taxes or benefits must be reported as a separate component of income before extraordinary items and the cumulative effect of accounting changes. ABC will report the results of discontinued operations in its year 1 income statement, as shown in exhibit 4.A company must disclose the gain or loss it recognizes when it classifies an asset as held for sale or disposal on either the face of the income statement or in the notes. Adjustments related to disposing of a component of an entity in a prior period, which the company reported as discontinued operations, must be classified separately in discontinued operations in the current period.A gain or loss on a long-lived asset that is not an entity component must be included in income from continuing operations before income taxes in the income statement. If the entity uses a su btotal such as “incomefrom operations,” it must include the gains or losses there.PRESENTATION AND DISCLOSUREA company must present a long-lived asset held for sale separately in its financial statements. Major classes of assets and liabilities held for sale must not be offset and presented as one amount, they must be separately disclosed either on the face of the statement itself or in the notes. Statement no. 144 requires a company to disclose information in the notes for a period in which it either sells a long-lived asset or classifies it as held for sale. Companies must discloseThe facts and circumstances leading to the expected disposal, the likely manner and timing and, if not separately presented, the carrying amount s of major classes of assets and liabilities included in the disposal group.The loss recognized for any initial or subsequent write-down to fair value less cost to sell or a gain not more than the cumulative loss previously recognized for a write-down to fair value less cost to sell.The gain or loss on sale of the long-lived asset. CPAs should do this if these gains and losses are not separately presented on the face of the income statement, the caption in the income statement or statement of activities.If applicable, the revenue and pretax profit or loss reported in discontinued operations.If applicable, the segment in which thelong-lived asset is reported under Statement no. 131. If an entity decides not to sell a long-lived asset previously classified as held for sale, or removes an asset or liability from a disposal group, it must describe in the notes the facts and circumstances leading to the change in plan and its effect on operations for that period and any prior period presented.Foreign source:David T Meeting,Randall W Luecke:Asset impairment and disposal,Journal of Accountancy[J]. New York: Mar 2002. Vol. 193, Iss. 3资产减值及处置建立一个单一的业务模式可以遵循财务会计准则委员会发布减值或处置长期资产声明第144号。

本科毕业设计外文文献翻译

本科毕业设计外文文献翻译

(Shear wall st ructural design ofh igh-lev el fr ameworkWu Jiche ngAbstract : In t his pape r the basic c oncepts of man pow er from th e fra me sh ear w all str uc ture, analy sis of the struct ur al des ign of th e c ont ent of t he fr ame she ar wall, in cludi ng the seism ic wa ll she ar spa本科毕业设计外文文献翻译学校代码: 10128学 号:题 目:Shear wall structural design of high-level framework 学生姓名: 学 院:土木工程学院 系 别:建筑工程系 专 业:土木工程专业(建筑工程方向) 班 级:土木08-(5)班 指导教师: (副教授)nratiodesign, and a concretestructure in themost co mmonly usedframe shear wallstructurethedesign of p oints to note.Keywords: concrete; frameshearwall structure;high-risebuildingsThe wall is amodern high-rise buildings is an impo rtant buildingcontent, the size of theframe shear wall must comply with building regulations. The principle is that the largersizebut the thicknessmust besmaller geometric featuresshouldbe presented to the plate,the force is close to cylindrical.The wall shear wa ll structure is a flatcomponent. Itsexposure to the force along the plane level of therole ofshear and moment, must also take intoaccountthe vertical pressure.Operate under thecombined action ofbending moments and axial force andshear forcebythe cantilever deep beam under the action of the force levelto loo kinto the bottom mounted on the basis of. Shearwall isdividedinto a whole walland theassociated shear wall in theactual project,a wholewallfor exampl e, such as generalhousingconstruction in the gableor fish bone structure filmwalls and small openingswall.Coupled Shear walls are connected bythecoupling beam shear wall.Butbecause thegeneralcoupling beamstiffness is less thanthe wall stiffnessof the limbs,so. Walllimb aloneis obvious.The central beam of theinflection pointtopay attentionto thewall pressure than the limits of the limb axis. Will forma shortwide beams,widecolumn wall limbshear wall openings toolarge component atbothen ds with just the domain of variable cross-section ro din the internalforcesunder theactionof many Walllimb inflection point Therefore, the calcula tions and construction shouldAccordingtoapproximate the framestructure to consider.The designof shear walls shouldbe based on the characteristics of avariety ofwall itself,and differentmechanical ch aracteristicsand requirements,wall oftheinternalforcedistribution and failuremodes of specific and comprehensive consideration of the design reinforcement and structural measures. Frame shear wall structure design is to consider the structure of the overall analysis for both directionsofthehorizontal and verticaleffects. Obtain theinternal force is required in accordancewiththe bias or partial pull normal section forcecalculation.The wall structure oftheframe shear wall structural design of the content frame high-rise buildings, in the actual projectintheuse of themost seismic walls have sufficient quantitiesto meet thelimitsof the layer displacement, the location isrelatively flexible. Seismic wall for continuous layout,full-length through.Should bedesigned to avoid the wall mutations in limb length and alignment is notupand down the hole. The sametime.The inside of the hole marginscolumnshould not belessthan300mm inordertoguaranteethelengthof the column as the edgeof the component and constraint edgecomponents.Thebi-direc tional lateral force resisting structural form of vertical andhorizontalwallconnected.Each other as the affinityof the shear wall. For one, two seismic frame she ar walls,even beam highratio should notgreaterthan 5 and a height of not less than400mm.Midline columnand beams,wall midline shouldnotbe greater tha nthe columnwidthof1/4,in order toreduce thetorsional effect of the seismicaction onthecolumn.Otherwisecan be taken tostrengthen thestirrupratio inthe column tomake up.If theshear wall shearspan thanthe big two. Eventhe beamcro ss-height ratiogreaterthan 2.5, then the design pressure of thecut shouldnotmakeabig 0.2. However, if the shearwallshear spanratioof less than two couplingbeams span of less than 2.5, then the shear compres sion ratiois notgreater than 0.15. Theother hand,the bottom ofthe frame shear wallstructure to enhance thedesign should notbe less than200mmand notlessthanstorey 1/16,otherpartsshouldnot be less than 160mm and not less thanstorey 1/20. Aroundthe wall of the frame shear wall structure shouldbe set to the beam or dark beamand the side columntoform a border. Horizontal distributionofshear walls can from the shear effect,this design when building higher longeror framestructure reinforcement should be appropriatelyincreased, especially in the sensitiveparts of the beam position or temperature, stiffnesschange is bestappropriately increased, thenconsideration shouldbe givento the wallverticalreinforcement,because it is mainly from the bending effect, andtake in some multi-storeyshearwall structurereinforcedreinforcement rate -likelessconstrained edgeofthecomponent or components reinforcement of theedge component.References: [1 sad Hayashi,He Yaming. On the shortshear wall high-rise buildingdesign [J].Keyuan, 2008, (O2).高层框架剪力墙结构设计吴继成摘要: 本文从框架剪力墙结构设计的基本概念人手, 分析了框架剪力墙的构造设计内容, 包括抗震墙、剪跨比等的设计, 并出混凝土结构中最常用的框架剪力墙结构设计的注意要点。

毕业论文外文资料翻译【范本模板】

毕业论文外文资料翻译【范本模板】

毕业论文外文资料翻译题目(宋体三号,居中)学院(全称,宋体三号,居中)专业(全称,宋体三号,居中)班级(宋体三号,居中)学生(宋体三号,居中)学号(宋体三号,居中)指导教师(宋体三号,居中)二〇一〇年月日(宋体三号,居中,时间与开题时间一致)(英文原文装订在前)Journal of American Chemical Society, 2006, 128(7): 2421-2425. (文献翻译必须在中文译文第一页标明文献出处:即文章是何期刊上发表的,X年X卷X 期,格式如上例所示,四号,右对齐,杂志名加粗。

)[点击输入译文题目—标题1,黑体小二][点击输入作者,宋体小四][点击输入作者单位,宋体五号]摘要[点击输入,宋体五号]关键词[点击输入,宋体五号]1[点击输入一级标题-标题2,黑体四号][点击输入正文,宋体小四号,1。

25倍行距]1。

1[点击输入二级标题-标题3,黑体小四][点击输入正文,宋体小四,1。

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1[点击输入三级标题-标题4,黑体小四][点击输入正文,宋体小四,1。

25倍行距]说明:1.外文文章必须是正规期刊发表的。

2.翻译后的中文文章必须达到2000字以上,并且是一篇完整文章。

3.必须要有外文翻译的封面,使用学校统一的封面;封面上的翻译题目要写翻译过来的中文题目;封面上时间与开题时间一致。

4.外文原文在前,中文翻译在后;5.中文翻译中要包含题目、摘要、关键词、前言、全文以及参考文献,翻译要条理清晰,中文翻译要与英文一一对应.6.翻译中的中文文章字体为小四,所有字母、数字均为英文格式下的,中文为宋体,标准字符间距。

7.原文中的图片和表格可以直接剪切、粘贴,但是表头与图示必须翻译成中文。

8.图表必须居中,文章段落应两端对齐、首行缩进2个汉字字符、1.25倍行距。

例如:图1. 蛋白质样品的PCA图谱与8-卟啉识别排列分析(a)或16—卟啉识别排列分析(b).为了得到 b的数据矩阵,样品用16—卟啉识别排列分析来检测,而a 是通过捕获首八卟啉接收器数据矩阵从b 中萃取的.。

单片机基础毕业设计外文翻译

单片机基础毕业设计外文翻译

本科生毕业设计(论文)外文翻译毕业设计题目:外文题目:Fundamentals of Single-chip Microcomputer 译文题目:单片机基础学院:信息科学与工程学院专业班级:电子信息工程0802班学生姓名:指导教师:外文原文Fundamentals of Single-chip MicrocomputerDr. Dobbs MacintoshJournalAbstractT h e s i n gl e-chi p m i c r o com pu t er i s t h e cul m i na t i on of bo t h t h e d e v el opm e nt o f t h e di gi t al c om p ut e r a nd t h e i nt e gra t e d c i r c ui t a rgu a b l y t h e t ow m o st s i gn i fi c ant i nv en t i on s of t h e 20t h ce n t u r y .T h es e t o w t yp e s o f a rc hi t e c t u r e a r e fo un d i n s i n gl e-c hi p m i c r o com pu t e r.S om e e m p l o y t h e s pl i t p ro gr a m/d at a m em o r y o f t h e H a r v a rd a r ch i t e ct u r e, s ho wn i n F i g.3-5A-1, ot h er s f o l l o w t he p hi l o so ph y,w i d e l y a d a p t ed f o r ge n e r al-pu rp os e com p ut e rs and m i c r op r oc e s s o rs,of m ak i n g n o l o gi c al di s t i nc t i on be t w ee n p ro gr a m a n d d at a m em o r y a s i n t h e P r i n c et on ar c hi t e ct u r e.In ge n e r a l t er m s a si n gl e-c hi p m i cro c om put e r i s c ha r ac t e ri z ed b y t h e i n co r po r at i o n o f al l t h e u ni t s o f a c om put e r i n t o a s i n gl e d e vi c e.Keyword: Single-chip Microcomputer ROM RAM Programming Algorithm Features• Compatible with MCS-51™ Products• 4K Bytes of In-System Reprogrammable Flash Memory– Endurance: 1,000 Write/Erase Cycles• Fully Static Operation: 0 Hz to 24 MHz• Three-level Program Memory Lock• 128 x 8-bit Internal RAM• 32 Programmable I/O Lines• Two 16-bit Timer/Counters• Six Interrupt Sources• Programmable Serial Channel• Low-power Idle and Power-down ModesDescriptionThe AT89C51 is a low-power, high-performance CMOS 8-bit microcomputer with 4Kbytes of Flash programmable and erasable read only memory (PEROM). The deviceis manufactured using Atmel’s high-density nonvolatile memory technology and iscompatible with the industry-standard MCS-51 instruction set and pinout. Theon-chipFlash allows the program memory to be reprogrammed in-system or by a conventionalnonvolatile memory programmer. By combining a versatile 8-bit CPU with Flashon a monolithic chip, the Atmel AT89C51 is a powerful microcomputer which providesa highly-flexible and cost-effective solution to many embedded control applications.The AT89C51 provides the following standard features: 4Kbytes of Flash, 128 bytes of RAM, 32 I/O lines, two 16-bittimer/counters, a five vector two-level interrupt architecture,a full duplex serial port, on-chip oscillator and clock circuitry.In addition, the AT89C51 is designed with static logicfor operation down to zero frequency and supports twosoftware selectable power saving modes. The Idle Modestops the CPU while allowing the RAM, timer/counters,serial port and interrupt system to continue functioning. ThePower-down Mode saves the RAM contents but freezesthe oscillator disabling all other chip functions until the nexthardware reset.Pin ConfigurationsBlock DiagramPin DescriptionVCCSupply voltage.GNDGround.Port 0Port 0 is an 8-bit open-drain bi-directional I/O port. As anoutput port, each pin can sink eight TTL inputs. When 1sare written to port 0 pins, the pins can be used as highimpedanceinputs.Port 0 may also be configured to be the multiplexed loworderaddress/data bus during accesses to external programand data memory. In this mode P0 has internalpullups.Port 0 also receives the code bytes during Flash programming,and outputs the code bytes during programverification. External pullups are required during program verification.Port 1Port 1 is an 8-bit bi-directional I/O port with internal pullups.The Port 1 output buffers can sink/source four TTL inputs.When 1s are written to Port 1 pins they are pulled high bythe internal pullups and can be used as inputs. As inputs,Port 1 pins that are externally being pulled low will source current (IIL) because of the internal pullups.Port 1 also receives the low-order address bytes during Flash programming and verification.Port 2Port 2 is an 8-bit bi-directional I/O port with internal pullups.The Port 2 output buffers can sink/source four TTL inputs.When 1s are written to Port 2 pins they are pulled high by the internal pullups and can be used as inputs. As inputs, Port 2 pins that are externally being pulled low will source current (IIL) because of the internal pullups.Port 2 emits the high-order address byte during fetches from external program memory and during accesses to external data memory that use 16-bit addresses (MOVX @DPTR). In this application, it uses strong internal pullups when emitting 1s. During accesses to external data memory that use 8-bit addresses (MOVX @ RI), Port 2 emits the contents of the P2 Special Function Register.Port 2 also receives the high-orderaddress bits and some control signals during Flash programming and verification.Port 3Port 3 is an 8-bit bi-directional I/O port with internal pullups.The Port 3 output buffers can sink/source four TTL inputs.When 1s are written to Port 3 pins they are pulled high by the internal pullups and can be used as inputs. As inputs,Port 3 pins that are externally being pulled low will source current (IIL) because of the pullups.Port 3 also serves the functions of various special features of the AT89C51 as listed below:Port 3 also receives some control signals for Flash programmingand verification.ALE/PROGAddress Latch Enable output pulse for latching the low byte of the address during accesses to external memory. This pin is also the program pulse input (PROG) during Flash programming.In normal operation ALE is emitted at a constant rate of 1/6the oscillator frequency, and may be used for external timing or clocking purposes. Note, however, that one ALE pulse is skipped during each access to external Data Memory.If desired, ALE operation can be disabled by setting bit 0 of SFR location 8EH. With the bit set, ALE is active only during a MOVX or MOVC instruction. Otherwise, the pin is weakly pulled high. Setting the ALE-disable bit has no effect if the microcontroller is in external execution mode.PSENProgram Store Enable is the read strobe to external program memory.When theAT89C51 is executing code from external programmemory, PSEN is activated twice each machine cycle, except that two PSEN activations are skipped during each access to external data memory.EA/VPPExternal Access Enable. EA must be strapped to GND in order to enable the device to fetch code from external program memory locations starting at 0000H up to FFFFH.Note, however, that if lock bit 1 is programmed, EA will be internally latched on reset. EA should be strapped to VCC for internal program executions. This pin also receives the 12-volt programming enable voltage (VPP) during Flash programming, for parts that require 12-volt VPP.XTAL1Input to the inverting oscillator amplifier and input to the internal clock operating circuit.XTAL2Output from the inverting oscillator amplifier.Oscillator CharacteristicsXTAL1 and XTAL2 are the input and output, respectively,of an inverting amplifier which can be configured for use as an on-chip oscillator, as shown in Figure 1. Either a quartz crystal or ceramic resonator may be used. To drive the device from an external clock source, XTAL2 should be left unconnected while XTAL1 is driven as shown in Figure 2. There are no requirements on the duty cycle of the external clock signal, since the input to the internal clocking circuitry is through a divide-by-two flip-flop, but minimum and maximum voltage high and low time specifications must be observed.Idle ModeIn idle mode, the CPU puts itself to sleep while all the onchip peripherals remain active. The mode is invoked by software. The content of the on-chip RAM and all the special functions registers remain unchanged during this mode. The idle mode can be terminated by any enabled interrupt or by a hardware reset. It should be noted that when idle is terminated by a hard ware reset, the device normally resumes programexecution,from where it left off, up to two machine cycles before the internal reset algorithm takes control. On-chip hardware inhibits access to internal RAM in this event, but access to the port pins is not inhibited. To eliminate the possibility of an unexpected write to a port pin when Idle is terminated by reset, the instruction following the one that invokes Idle should not be one that writes to a port pin or to external memory.Figure 1. Oscillator ConnectionsFigure 2. External Clock Drive ConfigurationPower-down ModeIn the power-down mode, the oscillator is stopped, and the instruction that invokes power-down is the last instruction executed. The on-chip RAM and Special Function Registers retain their values until the power-down mode is terminated. The only exit from power-down is a hardware reset. Reset redefines the SFRs but does not change the on-chip RAM. The reset should not be activated before VCC is restored to its normal operating level and must be held active long enough to allow the oscillator to restart and stabilize.Program Memory Lock BitsOn the chip are three lock bits which can be left unprogrammed (U) or can be programmed (P) to obtain the additional features listed in the table below.When lock bit 1 is programmed, the logic level at the EA pin is sampled and latched during reset. If the device is powered up without a reset, the latch initializes to a random value, and holds that value until reset is activated. It is necessary that the latched value of EA be in agreement with the current logic level at that pin in order for the device to function properly.Programming the FlashThe AT89C51 is normally shipped with the on-chip Flash memory array in the erased state (that is, contents = FFH) and ready to be programmed. The programming interface accepts either a high-voltage (12-volt) or a low-voltage (VCC) program enable signal. The low-voltage programming mode provides a convenient way to program theAT89C51 inside the user’s system, while the high-voltage programming mode is compatible with conventional thirdparty Flash or EPROM programmers. The AT89C51 is shipped with either the high-voltage or low-voltage programming mode enabled. The respective top-side marking and device signature codes are listed in the following table.The AT89C51 code memory array is programmed byte-bybyte in either programming mode. To program any nonblank byte in the on-chip Flash Memory, the entire memory must be erased using the Chip Erase Mode.Programming Algorithm: Before programming the AT89C51, the address, data and control signals should be set up according to the Flash programming mode table and Figure 3 and Figure 4. To program the AT89C51, take the following steps.1. Input the desired memory location on the address lines.2. Input the appropriate data byte on the data lines.3. Activate the correct combination of control signals.4. Raise EA/VPP to 12V for the high-voltage programming mode.5. Pulse ALE/PROG once to program a byte in the Flash array or the lock bits. The byte-write cycle is self-timed and typically takes no more than 1.5 ms.Repeat steps 1 through 5, changing the address and data for the entire array or until the end of the object file is reached.Data Polling: The AT89C51 features Data Polling to indicate the end of a write cycle. During a write cycle, an attempted read of the last byte written will result in the complement of the written datum on PO.7. Once the write cycle has been completed, true data are valid on all outputs, and the next cycle may begin. Data Polling may begin any time after a write cycle has been initiated.Ready/Busy: The progress of byte programming can also be monitored by theRDY/BSY output signal. P3.4 is pulled low after ALE goes high during programming to indicate BUSY. P3.4 is pulled high again when programming is done to indicate READY.Program Verify: If lock bits LB1 and LB2 have not been programmed, the programmed code data can be read back via the address and data lines for verification. The lock bits cannot be verified directly. Verification of the lock bits is achieved by observing that their features are enabled.Chip Erase: The entire Flash array is erased electrically by using the proper combination of control signals and by holding ALE/PROG low for 10 ms. The code array is written with all “1”s. The chip erase operation must be executed before the code memory can be re-programmed.Reading the Signature Bytes: The signature bytes are read by the same procedure as a normal verification of locations 030H, 031H, and 032H, except that P3.6 and P3.7 must be pulled to a logic low. The values returned are as follows.(030H) = 1EH indicates manufactured by Atmel(031H) = 51H indicates 89C51(032H) = FFH indicates 12V programming(032H) = 05H indicates 5V programmingProgramming InterfaceEvery code byte in the Flash array can be written and the entire array can be erasedby using the appropriate combination of control signals. The write operation cycle is selftimed and once initiated, will automatically time itself to completion. All major programming vendors offer worldwide support for the Atmel microcontroller series. Please contact your local programming vendor for the appropriate software revision.外文资料翻译译文单片机基础摘要:单片机是电脑和集成电路发展的巅峰,有据可查的是它们也是20世纪最意义的两大发明。

外文翻译--国际会计准则第21号外汇汇率变动的影响

外文翻译--国际会计准则第21号外汇汇率变动的影响

本科毕业论文(设计)外文翻译题目外币报表折算方法分析及中国的选择初探专业会计学外文题目Effect of Changes in Exchage Rates of Foreign Currencies 外文出处International Accounting Standard No 21 (IAS 21)外文作者International Accounting Standards Board原文:International Accounting Standard No 2 (IAS 2)Effect of changes in exchange rates of foreign currenciesObjectiveAn institution may conduct business abroad in two different ways. You can make transactions in foreign currency or may have business abroad. In addition, the entity may file its financial statements in a foreign currency. The purpose of this rule is to prescribe how they are incorporated in the financial statements of an entity, foreign currency transactions and business abroad, and how to convert the financial statements to the presentation currency of choice.The main problems that arise are the type or types of change to use and how to report on the effects of changes in exchange rates within the financial statements.DefinitionsOne group is the group formed by the parent and all its subsidiaries.Net investment in a foreign operation is the amount that corresponds to the participation of the entity that submitted their financial statements in the net assets of that business.Foreign currency (or currency) is any currency other than the functional currency of the entity.Functional currency is the currency of the primary economic environment in which the entity operates.Presentation currency is the currency in which the financial statements are presented.Business abroad is an entity dependent partner, joint venture or branch of the reporting entity, whose activities are based or carried out in a country or a currency different from those of the reporting entity.Currency monetary items are kept in cash and assets and liabilities to be received or paid by a fixed or determinable amount of monetary units.Exchange rate is the ratio of exchange between two currencies.End exchange rate is the rate of existing cash on the balance sheet date.Exchange rate spot is the exchange rate used in transactions with immediate delivery.Fair value is the amount for which an asset could be exchanged, canceled or a liability,among stakeholders and duly informed in a transaction conducted at arm's length.Initial Recognition1. A foreign currency transaction is any transaction whose value is called or requires winding up in a foreign currency, including those in which the entity:(a) buys or sells goods or services whose price is denominated in a foreign currency;(b) lends or borrows funds, if the amounts are set to charge or pay in a foreign currency(c) acquires or disposes provides another avenue for assets or liabilities incurred or liquidation, provided that these operations are denominated in foreign currencies.2. Any foreign currency transaction is recorded at the time of its initial recognition,using the functional currency, by applying to the amount in foreign currency exchange spot at the date of the transaction between the functional currency and foreign currency.The date of the transaction is the date on which the transaction meets the conditions for recognition in accordance with International Financial Reporting Standards. For practical reasons, often using an exchange rate closer to existing at the time of the transaction, for example, may be used for weekly or monthly average rate for all transactions that take place at that time In each of the classes of foreign currency used by the entity.However, it is not appropriate to use average rates if during the interval, the changes have fluctuated significantly.Financial information on the dates of the balance sheets post3. At each balance sheet date:(a) monetary items in foreign currencies are converted using the exchange rate of closure;(b) the non-monetary foreign currency being valued in terms of historical cost, will be converted using the exchange rate on the date of the transaction; and(c) the non-monetary foreign currency being valued at fair value, will be converted using the exchange rates of the date it was determined that fair value.4. To determine the amount of an item is taken into account, in addition, other rules that apply. For example, tangible assets can be valued in terms of historical cost or revalued amount, in accordance with IAS 16 Property, plant and equipment. Regardless of whether it has determined the amount by using the historical cost or revalued amount,provided that this amount has been established in foreign currency is converted to the functional currency using the rules set out in this Standard.Recognition of exchange differences5.Exchange differences that arise in the settlement of monetary items, or to convert monetary items at rates different from those used for its initial recognition, have already occurred during the year or in previous financial statements, are recognized in the outcome of year in which they appear.See a difference when you have change monetary items as a result of a transaction in foreign currency, and there is a change in the exchange rate between the date of the transaction and the settlement date. When the transaction is settled in the same year in which they occurred, the entire exchange difference will be recognized in that period.However, when the transaction is settled in a later period, the exchange difference recognized in each period, until the settlement date, will be determined from the change that has occurred in the exchange rate for each year. When recognized directly in equity gain or loss on a non-monetary, any exchange difference, including in such losses or gains were also recognized directly in equity. By contrast, when the gain or loss on a non-monetary recognition in profit or loss, any exchange difference, including in such losses or gains, was also recognized in profit or loss.6. Exchange differences arising on a monetary item that forms part of the netinvestment in a business of the foreign entity, are recognized in profit or loss of the separate financial statements of the reporting entity or in the separate financial statements of business abroad, as appropriate. Financial statements containing the business abroad and the reporting entity (for example,the consolidated financial statements if the business abroad is a dependent), such exchange differences are recognized initially as a separate component of equity,and subsequently recognized in the outcome when it becomes available or disposed of by other means business abroad.When a monetary item is part of the net investment, carried out by the reporting entity in a foreign operation, and is denominated in the functional currency of the reporting entity,an exchange difference arises in the separate financial statements of the business abroad.When the entity bears its records and ledgers in a currency other than their functional currency and proceed to prepare their financial statements, will convert all amounts to the functional currency, as set out in paragraphs 1 to 26.As a result, will produce the same amounts, in terms of functional currency, which would have been earned if the items were originally recorded in the functional currency. For example, monetary items are translated into the functional currency using the exchange rates of closure, and nonmonetary items which are valued at historical cost, will be converted using the exchange rate at the date of the transaction that created its appreciation.7. The results and financial position of an entity whose functional currency is not in accordance with the currency of a hyperinflationary economy, translated into the presentation currency, should it be different, using the following procedures:(a) the assets and liabilities of each balance sheet presented (i.e., including comparative figures), will be converted at the rate of closure on the date of the corresponding stock;(b) revenue and expenses for each profit and loss accounts (i.e., including comparative figures), will become the exchange rates at the date of each transaction; and(c) all exchange differences arising out of this, it is recognized as a separate component of equity.8. Often, for the conversion of items of income and expenditure, is used for practical purposes an approximate rate, representative of changes in the dates of transactions,such as the average exchange rate of the period. However, when exchange rates have changed significantly, it is inappropriate to use the average rate for the period.9. Exchange differences referred to in paragraph (c) of paragraph 39 are listed by:(a) The conversion of expenditure and revenue to the exchange rates of the dates oftransactions, and of the assets and liabilities at the rate of closure. These differencesappear to change both the expenditure items and revenue recognized in the results, as recognized by the directly in equity.(b) Conversion of assets and liabilities to an early Net-end exchange rate that is different from the type used in the previous closing. Such exchange differences are not recognized in profit or loss because of the variations in exchange rates have little or no direct effect on cash flows arising from current and future activities. When the above exchange differences relating to a business abroad that while consolidating, is not involved in its entirety, the cumulative exchange differences arising from the conversion that is attributable to the minority stake, will be allocated to it and be recognized as part of the minority interest in the consolidated balance sheet.10. When the entity's functional currency is that of a hyperinflationary economy, it will restate its financial statements before implementing the conversion method set out in paragraph 42, according to IAS 29 Financial reporting in hyperinflationary economies, except the comparative figures, in the case of conversion to the currency of a hyperinflationary economy.When the economy in question ceases to be hyperinflationary and the entity ceases to restate its financial statements in accordance with IAS 29, used as the historic costs to be converted to the presentation currency, the amounts restated according to the level of prices on the date that the entity ceased to do this restatement.11. When converting to a presentation currency, the results and financial position of a foreign operation, as a preliminary step to their inclusion in the financial statements of the reporting entity, whether through consolidation, or using the proportional consolidation method of Participation will apply paragraphs 45 to 47, in addition to the provisions of paragraphs 38 to 10.The incorporation of the results and financial position of a foreign operation to the reporting entity will follow the normal procedures of consolidation, such as the elimination of intra-group transactions and balances of a dependent (see IAS 27 States Consolidated and separate financial and IAS 31 Interests in joint ventures). However, an asset (or liability) intragroup money, either short or long term, it may not be eliminated against the corresponding liability (or asset) Intra, without showing the results of changes in exchange rates within the states Consolidated Financial. This is because the monetary item represents a commitment to convert one currency into another, which exposes the reporting entity at a loss or gain on exchange fluctuations between the currencies. In line with this, in the consolidated financial statements of the reporting entity, the exchange difference should continue to be recognized in profit or loss, or, if they arise from the circumstances described in paragraph 32, is classified as a component of equity until the disposition or disposal by other means business abroad.12. When the financial statements of business abroad and the reporting entity are referred to different dates, he often produces additional financial statements with the same date as this one. When it is not, IAS 27 allows the use of different dates of submission, provided that the difference is not greater than three months, and have performed the appropriate adjustments to reflect the effects of significant transactions and other events that occurred between the dates reference. In this case, the assets and liabilities of the business abroad will be converted at the rate of the balance sheet date business abroad.It was also carried out the appropriate adjustments for significant variations in exchange rates until the balance sheet date of the reporting entity, in accordance with IAS 27.Disposition or disposal by other means of a foreign13. To alienate or otherwise dispose of a foreign operation, exchange differences deferred as a component of shareholders' equity, related to that business abroad, be recognized in the results at the same time they recognize the outcome of the alienation or disposition.It may have all or part of their participation in a business abroad through the sale,liquidation, recovery of capital contributed or neglect. The receipt of a dividend will be part of this provision only if it constitutes a recovery in investment, for example when it is paid from income in prior years to the acquisition. In the case of disposal or partial disposal, only included in the result of the exercise, the proportionate share of the difference in accumulated corresponding conversion. The correction of the value of a business abroad will not constitute a sale or partial disposal. Accordingly, at the time of accounting for this correction, shall not be recognized in profit or loss accrued no difference conversion.Source:(Excerpt from)International Accounting Standard No 21 (IAS 21),International Accounting Standards Board 1993译文:国际会计准则第21号外汇汇率变动的影响(1993年12月修订)目的企业可以用两种方式从事对外的活动。

论文外文翻译译文题目:新兴市场跨国公司的通用国际化战略以中国公司为例

论文外文翻译译文题目:新兴市场跨国公司的通用国际化战略以中国公司为例

1 Introductionforeign direct investment (FDI) outflows and the remarkable rise of multinational enterprises (MNEs) from emerging economies. FDI outflows from emerging economies reached a record level of $553 billion in 2014, accounting for 39% of global FDI outflows compared with only 12% at the beginning of the 2000s . Emerging market multinational enterprises (EMNEs), as vehicles of FDI outflows from emerging economies, are expanding overseas at an increasingly large scale and at an ever-accelerating speed. In 2014 there were 123 MNEs from the BRIC countries (Brazil, Russia, India, and China) on the Fortune Global 500 list, as compared with about 20 companies from these countries a decade ago.The evolution of EMNEs has gained attention of scholars in international business (IB) and strategic management, prompting them to rethink and develop models and theories relating to the internationalization of firms. Although there was some interest in emerging market multinationals since the early 1980s , attention to this topic became an import research in international business in the 2000s, because emerging-market firms are quickly catching up and internationalizing in recent years. Scholars are starting to take stock of what is actually known about EMNEs and what is speculation .Particularly, the rise of emerging economies such as China and India has generated a number of EMNEs, providing an opportunity for scholars to review the theories of MNEs’ internationalization in contemporary context. For example, Paul and Mas examined the common factors that had contributed to the emergence of Chinese and Indian multinationals in the global market including their focus on exports, manufacturing growth, science and technology, etc. One of the evolving research entails adopting both strategic view and international business studies, a pilot study of which derived from case studies of Indian companies proposes the generic strategies for EMNEs as they embark on an international expansion.In this research, the major question is raised as what are the generic strategies of the internationalization of Chinese firms? What are the strategic directions including the targeted countries, value chain movement, branding, and mode of entry that Chinese firms are executing in their overseas expansion? How do the choices and combination of strategic directions ultimately lead to the distinct path of Chinese internationalization? What are the firm-specific factors that have influence on the generic strategies of Chinese internationalization?We consider these questions through examination of the strategies of Chinese EMNEs as they propel increasing FDI outflows world widely. We argue that the models explaining the generic strategies of Indian multinationals can be extended and modified to the study of Chinese multinationals. We begin by selecting and describing cases of Chinese EMNEs in typical manufacturing industries. We then examine the strategic directions for each of these Chinese EMNEs in its internationalization, which include a multinational’s targeted countries, value chain activities in host country, choice of original equipment manufacturer (OEM) versus own branded manufacturer (OBM), and themode of entry. On the basis of this analysis, we identify and discuss the generic internationalization strategy that can be illustrated from Chinese EMNEs. Further discussions on several firm-specific factors e.g. the industry a multinational is concerned of, the experience of its overseas operations, R&D intensity as indicator of firm-specific advantage are used to develop practical and theoretical insights from the internationalization of Chinese EMNEs. We conclude the paper by offering a few directions for future studies of the internationalization strategies of emerging-market multinationals. We believe this study will be helpful for deepening our understanding of the internationalization of EMNEs by bringing the analysis of multinational’s generic strategy into the focus.2.Literature ReviewInternational business studies are emerged from investigations of developed economies in North America and Europe. Consequently, mainstream IB theories on internationalization have been developed based on studies of developed-country multinational enterprises (DMNEs). Such theories, for example, monopolistic advantage theory , product life cycle theory , the eclectic or ownership-internalization-location (OLI) paradigm, and the internationalization process model , have provided a strong foundation for explaining the presence of MNEs. Some scholars thus argue that the emergence of EMNCs can also be explained with these theories. For example, Dunning et al. relies on OLI framework to explain the existence of EMNEs, which have become multinationals despite their limited firm-specific advantages. Rugman argues that EMNEs do not have firm-specific advantages, and their internationalization depends on the country-specific advantages in low-cost labor, finance, economies of scale, and natural resources.On the other side, a widely accepted taxonomy of strategies such as multi-domestic, transnational, and global strategies of DMNEs exists , few schemes have described the strategies of EMNEs in building up their global presence . Researchers suggest that the multinationals fromemerging markets have pursued distinctive approaches to internationalization and they enjoy different specific advantages than multinationals from developed countries. At this point, the resource-based view of firms originated from strategic management has enriched IB studies in explaining the behavior of EMNEs , since the traditional strategic management approach has not yet yielded substantive knowledge within research on internationalization as a strategic process adopted by MNEs . Mathews introduces the linkage, leverage, learning (LLL) framework, which is consistent with the extended resource-based perspective, to provide the explanations of the rapid appearance of EMNCs. Luo and Tung describe that EMNEs use international expansion as a springboard to obtain new resources and capabilities via the alliances or acquisition of firms to upgrade capabilities at home and catch up to DMNCs.The rise of new multinationals from emerging markets provides researchers an opportunity with extension and modification of the models and theories of internationalization [34]. Buckley et al. [35] find strong support for the argument that aspects of the special theory e.g. the institutional factors influencing outward direct investment help to explain the behavior of Chinese MNEs, since Chinese internationalization has both a conventional and an idiosyncratic dimension. Yiu et al. studies the international venture of Chinese companies and highlights the importance of incorporating the institutional component of a multinational including networking with domestic institutions and entrepreneurial organizational transformation into existing theories of the MNEs. Goldstein argues that as emerging market multinationals are embedded in their political, social, and ethnic networks, their internationalization of business offers valuable lessons for practical and theoretical implications. Guillen and Garcia-Canal note the decline of American model of the MNEs and to what extent we need a new theory to explain the growth of EMNEs, with analysis of the distinctive internationalization of EMNEs with regard to the competitive advantages, political capabilities, expansion paths, preference of entry mode, and organizational adaptability. The study of EMNEs can thus bring context more explicitly and comprehensively into theory and deepen our understanding of how firms internationalize.Ramamurti indicates that multinationals from emerging markets follow particular paths of international expansion, which modifies some of the predictions of existing theories of MNEs. EMNEs internationalize differently since the global environment facilitates speed-up internationalization, the industry characteristics lead to different patterns, the companies exploit differences rather than similarities in foreign expansion, and they have ownership advantages that are different from DMNEs. Consequen tly, he suggests the generic strategies for EMNEs’internationalization, each of these generic strategies, for example the vertical integrator, local optimizer, low-cost partner, global consolidator, and global first-mover have resulted in distinct internationalization paths of EMNEs . Each generic strategy leverages different country-specific advantages and firm-specific advantages and results in distinct internationalization path of emerging market multinationals. Ramamurti proposes a framework of generic internationalization strategy as a common platform for the analysis of EMNEs’ internationalization and explains how the research of EMNCs can help better understand the MNEs’ internationalization process, the contextual factors, and firm-specific and location-specific ownership advantages.However, the framework is developed from the case study of Indian multinationals, which requires more rigorous empirical studies aimed at gathering and analyzing large sample data at the firm level . Generic strategies are notunique to the internationalization of Indian EMNEs, they are also relevant to other EMNEs, with distinct aspects of each emerging economy resulting in some generic strategies being more viable than others . Williamson and Zeng , who analyzed four of the biggest Chinese multinationals, namely Hisense, Wanxiang, CIMC, and Huawei, and argued that several strategies of Indian multinationals could also be observed from the internationalization of Chinese firms. Further research on a number of Chinese firms is needed for developing alternative configurations of generic strategies that contribute more explanatory power regarding the internationalization of EMNEs.The core of the analysis of generic strategies of EMNEs’ internationalization is a company’s str ategic direction in its international expansion. In the incremental internationalization model, Johanson and Vahlne explain the selection among countries and regions in which to enter, which is also analyzed in Ramamurti’s framework of EMNEs. The incremen tal internationalization model also explains a firm’s selection of its operation in the host country e.g. production base, sales subsidiaries, procurement center, which in the generic strategy is described as the movement and relocation of value chain activities. Besides, in the linkage-leverage-learning model, Bonaglia et al. discuss the implications for OEM firms originated from emerging countries that aim to upgrade to OBM status to compete on the basis of global brand rather than just on their manufacturing capabilities. The choice of OEM versus OBM direction is probably one of the most challenges for Chinese companies while they are seeking foreign markets for international growth. Finally, the rapid expansion of Chinese companies in the 2000s through merges and acquisitions of brands and production operationsother than greenfield investment has been widely discussed in several research. All of these directions e.g. targeted country, value chain movement, OEM or OBM products, and the mode of entry are analyzed in this research in consideration about the generic internationalization strategies of Chinese EMNEs.3.Research MethodologyIn this research, we analyze the strategies of Chinese EMNEs’ internationalization through multiple case study method. Firstly, we defined the multinational enterprises (MNEs) operationally and screened out a number of multinational enterprises from typical Chinese manufacturing industries. We subsequently examine the strategic directions toward internationalization for each of these cases to find any results and make further discussions about the strategies of Chinese internationalization. Since the scope of this study is focused on the more surprising and interesting Chinese manufacturing firms, companies in service and resource sector are excluded. A number of typical Chinese manufacturers are included as telecommunication equipment manufacturers, computers and peripherals manufacturers, semiconductor manufacturers, home appliances manufacturers, consumer electronics manufacturers, automobiles and motorcycles manufacturers, and auto parts manufacturers. The Global Industry Classification Standard and Hang Seng Industry Classification System are followed here. The above industries can be categorized into high-tech industries, medium-tech industries, and medium-low-tech industries according to the OECD classification .4.Insights from Case Study: Strategic DirectionsTable 1 illustrates each of the strategic directions of Chinese EMNEs’ internationalization. The target countries are the locations of FDI activities conducted by an EMNE, which is classified into south–south or south–north paradigm in this study. South–south FDIs originate in emerging economies and flow into other emerging economies. By contrast, the destinations of south–north FDIs are developed countries. “North” is broadly defined as developed countries, including North America, Europe (excluding Eastern Europe), Australia, New Zealand, and Japan. “South” comprises emerging economies in South America, Eastern Eur ope, and Asia, and includes developing and transition economies, as defined by the United Nations Conference on Trade and Development (UNTCAD). At the firm level, south–south FDI occurs when an EMNE establishes its overseas subsidiaries in emerging economies, while south–north FDI occurs when an EMNE’s overseas subsidiaries are located in developed countries. Our analysis of each of the 50 Chinese manufacturing EMNEs showed that 5 firms are only engaged in south–south FDI, 25firms in south–north FDI, and 20 firms in both south–south and south–north FDI. There were more overseas subsidiaries of Chinese EMNEs located in developed countries than in emerging economies, which reflected that south-north FDI is the major path of Chinese internationalization. Among the developed countries, the United States and Western European countries such as Germany, France, and Netherlands were the primary FDI destinations of Chinese manufacturing EMNEs.5.Insights from Case Study: Generic Internationalization StrategiesBas ed on the above analysis of Chinese multinational’s strategic directions toward internationalization, we examined and identified the generic strategy for each of the companies (as summarized in Table 1). As in the following section, each of the generic strategy illustrated from Chinese cases targets south-south or south-north expansion, moves up or down the value chain activities, provide OEM or OBM products in international markets, enter foreign countries through greenfield investment or M&A. A multinatio nal’s preference in combination with these strategic directions thus results in distinct strategies for Chinese EMNEs including local optimizer, low-cost supplier, advanced-market seeker, and global consolidator. To be noted in the case study, few firms may pursue one strategy in pure form or do so to the exclusion of other strategies, however it is conceptually useful to specify each of the strategies and its properties. We illustrate each generic strategy with cases that have come closest to pursuing that strategy. Particularly, the identification of which generic strategy a firm had pursued was based on the analysis of its major business segment. In case of Chinese automobile and motorcycle manufacturers, it was found that a firm pursued an internationalization strategy in its small business segment is different from the strategy while internationalizing its major business.1介绍新兴经济体的外国直接投资(FDI)外流和跨国企业(MNEs)的显著增长。

工业工程专业毕业外文翻译

工业工程专业毕业外文翻译

工业工程本科专业毕业外文翻译一篇翻译题目基于商品惟一标识的供应链整合专业工业工程Supply chain integration obtainedthrough uniquely labelled goodsA survey of Swedish manufacturing IndustriesHenrik Pa°lsson and Ola JohanssonPackaging Logistics, Lund University, Lund, Sweden基于商品惟一标识的供应链整合瑞典制造业的调查Abstract 摘要Purpose– This paper aims to examine the use of unique identities (through radio frequency identification technology, bar codes and “human-r eadable” labels) on packages and load carriers in Swedish manufacturing industries. The purpose is to investigate drivers behind the adoption, the perceived improvements and visions for the coming 2-5 years. It also covers different methods for reading the identities, locations of identification in the supply chain and how the acquired information is utilised.目的:本文旨在探讨瑞典制造业的包装和运输中利用惟一识别(通过无线射频识别技术,条形码和“人类可读的”标签)的使用情况。

建筑外文翻译---建筑师的培养

建筑外文翻译---建筑师的培养

本科毕业设计外文资料翻译1.英文题目:The Edycation Of The ArchItect 2.中文题目:建筑师的培养学院(部):土木建筑学院专业班级:外文资料The Edycation Of The ArchItectThe architect should be equipped with knowledge of many branches of study and varied kinds of learning, for it is by his judgement that all work done by the other arts is put to test. This knowledge is the child of practice and theory. Practice is the continuous and regular exercise of employment where manual work is done with any necessary material according to the design of a drawing. Theory, on the other hand, is the ability to demonstrate and explain the productions of dexterity on the principles of proportion.2. It follows, therefore, that architects who have aimed at acquiring manual skill without scholarship have never been able to reach a position of authority to correspond to their pains, while those who relied only upon theories and scholarship were obviously hunting the shadow, not the substance. But those who have a thorough knowledge of both, like men armed at all points, have the sooner attained their object and carried authority with them.3. In all matters, but particularly in architecture, there are these two points:--the thing signified, and that which gives it its significance. That which is signified is the subject of which we may be speaking; and that which gives significance is a demonstration on scientific principles. It appears, then, that one who professes himself an architect should be well versed in both directions. He ought, therefore, to be both naturally gifted and amenable to instruction. Neither natural ability without instruction nor instruction without natural ability can make the perfect artist. Let him be educated, skilful with the pencil, instructed in geometry, know much history, have followed the philosophers with attention, understand music, have some knowledge of medicine, know the opinions of the jurists, and be acquainted with astronomy and the theory of the heavens.4. The reasons for all this are as follows. An architect ought to be an educated man so as to leave a more lasting remembrance in his treatises. Secondly, he must have a knowledge of drawing so that he can readily make sketches to show the appearance of the work which he proposes. Geometry, also, is of much assistance in architecture, and in particular it teaches us the use of the rule and compasses, by which especially we acquire readiness in making plans for buildings in their grounds, and rightly apply the square, thelevel, and the plummet. By means of optics, again, the light in buildings can be drawn from fixed quarters of the sky. It is true that it is by arithmetic that the total cost of buildings is calculated and measurements are computed, but difficult questions involving symmetry are solved by means of geometrical theories and methods.5. A wide knowledge of history is requisite because, among the ornamental parts of an architect's design for a work, there are many the underlying idea of whose employment he should be able to explain to inquirers. For instance, suppose him to set up the marble statues of women in long robes, called Caryatides, to take the place of columns, with the mutules and coronas placed directly above their heads, he will give the following explanation to his questioners. Caryae, a state in Peloponnesus, sided with the Persian enemies against Greece; later the Greeks, having gloriously won their freedom by victory in the war, made common cause and declared war against the people of Caryae. They took the town, killed the men, abandoned the State to desolation, and carried off their wives into slavery, without permitting them, however, to lay aside the long robes and other marks of their rank as married women, so that they might be obliged not only to march in the triumph but to appear forever after as a type of slavery, burdened with the weight of their shame and so making atonement for their State. Hence, the architects of the time designed for public buildings statues of these women, placed so as to carry a load, in order that the sin and the punishment of the people of Caryae might be known and handed down even to posterity.6. Likewise the Lacedaemonians under the leadership of Pausanias, son of Agesipolis, after conquering the Persianarmies, infinite in number, with a small force at the battle of Plataea, celebrated a glorious triumph with the spoils and booty, and with the money obtained from the sale thereof built the Persian Porch, to be a monument to the renown and valour of the people and a trophy of victory for posterity. And there they set effigies of the prisoners arrayed in barbarian costume and holding up the roof, their pride punished by this deserved affront, that enemies might tremble for fear of the effects of their courage, and that their own people, looking upon this ensample of their valour and encouraged by the glory of it, might be ready to defend their independence. So from that time on, many have put up statues of Persians supporting entablatures and their ornaments, and thus from that motive have greatly enriched the diversity of their works. There are other stories of thesame kind which architects ought to know.7. As for philosophy, it makes an architect high-minded and not self-assuming, but rather renders him courteous, just, and honest without avariciousness. This is very important, for no work can be rightly done without honesty and incorruptibility. Let him not be grasping nor have his mind preoccupied with the idea of receiving perquisites, but let him with dignity keep up his position by cherishing a good reputation. These are among the precepts of philosophy. Furthermore philosophy treats of physics (in Greek phusiologia) where a more careful knowledge is required because the problems which come under this head are numerous and of very different kinds; as, for example, in the case of the conducting of water. For at points of intake and at curves, and at places where it is raised to a level, currents of air naturally form in one way or another; and nobody who has not learned the fundamental principles of physics from philosophy will be able to provide against the damage which they do. So the reader of Ctesibius or Archimedes and the other writers of treatises of the same class will not be able to appreciate them unless he has been trained in these subjects by the philosophers.8. Music, also, the architect ought to understand so that he may have knowledge of the canonical and mathematical theory, and besides be able to tune ballistae, catapultae, and scorpiones to the proper key. For to the right and left in the beams are the holes in the frames through which the strings of twisted sinew are stretched by means of windlasses and bars, and these strings must not be clamped and made fast until they give the same correct note to the ear of the skilled workman. For the arms thrust through those stretched strings must, on being let go, strike their blow together at the same moment; but if they are not in unison, they will prevent the course of projectiles from being straight.9. In theatres, likewise, there are the bronze vessels (in Greek êcheia) which are placed in niches under the seats in accordance with the musical intervals on mathematical principles. These vessels are arranged with a view to musical concords or harmony, and apportioned in the compass of the fourth, the fifth, and the octave, and so on up to the double octave, in such a way that when the voice of an actor falls in unison with any of them its power is increased, and it reaches the ears of the audience with greater clearness and sweetness. Water organs, too, and the other instruments which resemble them cannot be made by one who is without the principles of music.10. The architect should also have a knowledge of the study of medicine on account of the questions of climates (in Greek klimata), air, the healthiness and unhealthiness of sites, and the use of different waters. For without these considerations, the healthiness of a dwelling cannot be assured. And as for principles of law, he should know those which are necessary in the case of buildings having party walls, with regard to water dripping from the eaves, and also the laws about drains, windows, and water supply. And other things of this sort should be known to architects, so that, before they begin upon buildings, they may be careful not to leave disputed points for the householders to settle after the works are finished, and so that in drawing up contracts the interests of both employer and contractor may be wisely safe-guarded. For if a contract is skilfully drawn, each may obtain a release from the other without disadvantage. From astronomy we find the east, west, south, and north, as well as the theory of the heavens, the equinox, solstice, and courses of the stars. If one has no knowledge of these matters, he will not be able to have any comprehension of the theory of sundials.11. Consequently, since this study is so vast in extent, embellished and enriched as it is with many different kinds of learning, I think that men have no right to profess themselves architects hastily, without having climbed from boyhood the steps of these studies and thus, nursed by the knowledge of many arts and sciences, having reached the heights of the holy ground of architecture.12. But perhaps to the inexperienced it will seem a marvel that human nature can comprehend such a great number of studies and keep them in the memory. Still, the observation that all studies have a common bond of union and intercourse with one another, will lead to the belief that this can easily be realized. For a liberal education forms, as it were, a single body made up of these members. Those, therefore, who from tender years receive instruction in the various forms of learning, recognize the same stamp on all the arts, and an intercourse between all studies, and so they more readily comprehend them all. This is what led one of the ancient architects, Pytheos, the celebrated builder of the temple of Minerva at Priene, to say in his Commentaries that an architect ought to be able to accomplish much more in all the arts and sciences than the men who, by their own particular kinds of work and the practice of it, have brought each a single subject to the highest perfection. But this is in point of fact not realized.13. For an architect ought not to be and cannot be such a philologian as was Aristarchus, although not illiterate; nor a musician like Aristoxenus, though not absolutely ignorant of music; nor a painter like Apelles, though not unskilful in drawing; nor a sculptor such as was Myron or Polyclitus, though not unacquainted with the plastic art; nor again a physician like Hippocrates, though not ignorant of medicine; nor in the other sciences need he excel in each, though he should not be unskilful in them. For, in the midst of all this great variety of subjects, an individual cannot attain to perfection in each, because it is scarcely in his power to take in and comprehend the general theories of them.14. Still, it is not architects alone that cannot in all matters each perfection, but even men who individually practise specialties in the arts do not all attain to the highest point of merit. Therefore, if among artists working each in a single field not all, only a few in an entire generation acquire fame, and that with difficulty, how can an architect, who has to be skilful in many accomplish not merely the feat--in itself a great marvel--of being deficient in none of them, but also that of surpassing all those artists who have devoted themselves with unremitting industry to single fields?15. It appears, then, that Pytheos made a mistake by not observing that the arts are each composed of two things, the actual and the theory of it. One of these, the doing of the work, is proper to men trained in the individual subject, while the other, the theory, is common to all scholars: for example, to physicians and musicians the rhythmical beat of the pulse and its metrical movement. But if there is a wound to be healed or a sick man to be saved from danger, the musician will not call, for the business will be appropriate to the physician. So in the case of a musical instrument, not the physician but the musician will be the man to tune it so that the ears may find their due pleasure in its strains.16. Astronomers likewise have a common ground for discussion with musicians in the harmony of the stars and musical concords in tetrads and triads of the fourth and the fifth, and with geometricians in the subject of vision (in Greek logos optikos); and in all other sciences many points, perhaps all, are common so far as the discussion of them is concerned. But the actual undertaking of works which are brought to perfection by the hand and its manipulation is the function of those who have been specially trained to deal with a single art. It appears, therefore, that he has done enough and to spare who in eachsubject possesses a fairly good knowledge of those parts, with their principles, which are indispensable for architecture, so that if he is required to pass judgement and to express approval in the case of those things or arts, he may not be found wanting. As for men upon whom nature has bestowed so much ingenuity, acuteness, and memory that they are able to have a thorough knowledge of geometry, astronomy, music, and the other arts, they go beyond the functions of architects and become pure mathematicians. Hence they can readily take up positions against those arts because many are the artistic weapons with which they are armed. Such men, however, are rarely found, but there have been such at times; for example, Aristarchus of Samos, Philolaus and Archytas of Tarentum, Apollonius of Perga, Eratosthenes of Cyrene, and among Syracusans Archimedes and Scopinas, who through mathematics and natural philosophy discovered, expounded, and left to posterity many things in connexion with mechanics and with sundials.17. Since, therefore, the possession of such talents due to natural capacity is not vouchsafed at random to entire nations, but only to a few great men; since, moreover, the function of the architect requires a training in all the departments of learning; and finally, since reason, on account of the wide extent of the subject, concedes that he may possess not the highest but not even necessarily a moderate knowledge of the subjects of study, I request, Caesar, both of you and of those who may read the said books, that if anything is set forth with too little regard for grammatical rule, it may be pardoned. For it is not as a very great philosopher, nor as an eloquent rhetorician, nor as a grammarian trained in the highest principles of his art, that I have striven to write this work, but as an architect who has had only a dip into those studies. Still, as regards the efficacy of the art and the theories of it, I promise and expect that in these volumes I shall undoubtedly show myself of very considerable importance not only to builders but also to all scholars.中文翻译建筑师的培养1.建筑师要具备多学科的知识和种种技艺。

金融学专业外文翻译------客户角度下的最优选择:银行与保险公司联盟

金融学专业外文翻译------客户角度下的最优选择:银行与保险公司联盟

中文3056字外文题目: A Customer View on the Most Preferred Alliance Structure between Banks and Insurance Structure出处:Zeitschrift für Betriebswirtschaft作者:Pekka Korhonen, Lasse Koskinen and Raimo Voutilainen原文:OverviewIn this paper, we have studied alternative alliance structures between banks and insurance companies from the point of view of Finnish customer representatives. Seven criteria were introduced for the evaluation of six alternative structure models for such alliances. The evaluation was carried out by an expert panel consisting of customer representatives. As a supporting tool, we used the Analytic Hierarchy Process (AHP).The alliance models based on plain cross-selling agreements were considered most preferred.We also studied how familiar the customer representatives were with the alliance problem from the point of view of the bank and insurance executives and that of the supervisory authorities. We observed that the customer representatives did not recognize the problem as well from the point of view of the supervisors as that of the executives. In addition,it was interesting to note that the customer representatives did not consider a risk aspect in the control by ownership alternatives as critical as the executives.Comparing the results in this study to our previous studies, we may conclude that the best compromise model from all three points of view could be the financial conglomerate on the condition that certain supervisory and customer criteria are satisfied to a sufficient degree.A. IntroductionAlliance formation in the financial industry has been a growing trend during the last decade.Insurers in an alliance between banks and insurance companies are most often life insurance companies, but also non-life companies can be found. Financialalliances often include units like mutual fund managing companies, asset management companies, securities brokerages and corporate finance companies. In most European countries, banks are allowed to be “universal”. It is customary that they include the above mentioned functions. The same holds more and more often for insurance companies as well (see, eg. Skipper [2000]).That’s why the various types of alliances on the retail market between banks and insurance companies are of special interest.In our previous papers (V outilainen [2005], Korhonen and V outilainen [2005] and Korhonen, Koskinen, and V outilainen [2005]), we have studied alliance structure alternatives from different perspectives. In V outilainen [2005], we introduced six different alliance structure alternatives and nine criteria relevant for evaluating those alternatives from the perspective of the executives of the banks and insurance companies. The alternatives and the criteria were introduced together with bank and insurance experts. Each expert was interviewed individually. The experts were representatives of the top management of Finnish banks and insurance companies.In the second paper (Korhonen and V outilainen [2005]), the same group of experts were used as a panel to find the most preferred model for a financial alliance. As a decision support system we used the Analytic Hierarchy Process (AHP) developed by Saaty [1980].The problem was a typical AHP-problem: few alternatives and few qualitative criteria.The use of the AHP focused the discussions on the relevant aspects of the choice problem.The final solution was found in two meetings. The second meeting was the initiative of the panel. The panel felt that the problem required more considerations. The panel preferred the Control by ownership models. On the other hand, a risk-averse manager might also prefer looser alliance alternatives.In the third paper (Korhonen et al. [2005]), our aim was to find the best financial alliance compromise structure between the executives of the banks and insurance companies and the bank and insurance supervisory authorities in Finland.1 First, we searched for the best alliance structure from the point of view of supervisory authorities. Together with leaders and experts of the supervisory authorities, we introduced eight criteria for the evaluation of the previously defined six alternative alliance structures. The evaluation was carried out by an expert panel consisting of therepresentatives of the supervisory authorities.The alliance alternatives based on plain cross-selling agreements received the highest ranks in the evaluation of supervisory authorities. Under certain conditions, the financial conglomerate might be an acceptable compromise alternative for the supervisory authorities as well.In this paper, we have approached our problem from the point of view of customers.The importance of this perspective has been emphazised by e.g. Belth [2000]. Customer perspective to mergers is taken in Bank Marketing International [2004]. We did not take a sample from the population of customers, because most customers are not familiar with the problem at all. We were interested in the opinions of “advanced or well informed” customers.To represent those customers, we used leaders and experts of Finnish customerorganizations and labour market organizations (see, Acknowledgements at the end of the paper). As before, each customer representative was interviewed individually. Based on the interviews, we initially introduced seven relevant criteria. The final evaluation was carried out with four criteria. In the evaluation meeting, three out of those seven criteria turned out to be insignificant.We have also studied how well the customer representatives know the alliance problem from the point of view of the bank and insurance executives and that of the supervisory authorities. We asked them to play the role of executives and supervisory authorities and to make the evaluations by using their most important criteria. We also asked them which they would think were the most important executive and supervisory criteria. This provided us with interesting information about the knowledge of the problem of the customer representatives from the perspectives of the other parties. The analysis revealed us which aspects are not yet well known to the customer representatives. Finally, we compare the prioritizations of all three decision maker groups considered in this and the earlier papers.The paper is organized as follows. Section B. reviews our main previous results. In Section C., we provide a brief introduction to the theory of the AHP. The decision criteria from the customer point of view are given in Section D., and in Section E., the results are given and discussed. In Section F., we present the results obtained whenasking the experts to assume the roles of executives and supervisors. In section G., we compare the criteria and the prioritizations of all three decision maker groups. Finally, in Section H., we conclude the paper with general remarks.B. Review of our earlier research on alliance structuresSince this paper is founded on our earlier research on alliance structures, we summarize here our key results.I. Structuring the problemV outilainen [2005] studied alliances between banks and insurance companies. His perspective was that of the top management of a financial enterprise in the retail market.Alliance structures were classified into three main categories depending on the degree of co-operation of the partners. These categories were derived together with representatives of the executive management of Finnish banks and insurance companies. The categories in the increasing order of closeness of the partners were Cross-selling agreements. The parties agree to sell each other’s products to their own customers. The cross-selling is frequently one-sided. Most often a bank sells an insurance company’s products to its custome rs. In principle, it could be vice versa as well. The alliance category can still be divided into two subcategories depending on whether the parties’ service channels are overlapping or not. Non-overlapping service channels can be achieved, for example, if the parties actively try to organize cross-selling in such a way that there is no competition between the parties.Here a service channel can be a branch office network, but also a contact center, subside etc. Especially in the case of overlapping branch networks one easily faces channel conflict: the alliance members do not co-operate effectively in the fear of losing their customers to the other party and consequently the sales provisions etc. Non-overlapping service channels often means that the other party has no service channel at all.Thus the two different sub-models are• Cross-selling agreement, no overlapping service channels (abbreviated CSA1) • Cross-selling agreement, overlapping service channels (CSA2)Alliance of independent partners.The alliance type is a special case of a cross-selling agreement where the alliance is tightened by cross-ownership and/orjoint ownership in third parties. Cross-ownership means a minority stake of the other party’s shares. If the ownership were one-sided, it would probably be a sign of asymmetry and one party’s dominance of the alliance. An example of joint ownership is a mutual fund management company owned jointly by a bank (banks) and an insurance company (insurance companies).One could also think about cross-ownership/joint ownership without a cross-selling agreement, but such a model seldom occurs in practice.The degree of overlapping is also used to divide this category into two different subgoals:• Alliance of independent partners, no overlapping service channels (AIP1)• Alliance of independent partners, overlapping service channels (AIP2)Control by ownership. In both the previous models, earnings and costs are divided. The third category means the model, where all the control is in the hand of one party: a bank can simply own (a control of) an insurance company or vice versa, or a third party owns the both ones.This category is divided into two sub-models depending on the controller:• Control by ownership, when a bank owns an insurance company or vice versa (CBO1)• Control by ownership (financial conglomerate): a holding company owns one or severalbanks and one or several insurance companies (FC)We can notice that the classification of the different alternatives is based on the closeness of the alliance and the degree of the overlapping of the service channels. Criteria. The alliance models were compared and eventually prioritized according to the following criteria (the choice of the criteria was also based on the management views).1. Product development (maximize efficiency),2. One-door-principle (implement as effectively as possible),3. Earnings logics (avoid conflicts),4. Customer relationship management (maximize efficiency),5. Cost and revenue synergies (maximize),6. Channel conflicts (minimize),7. Required solvency capital (optimize the balance),8. Investor power (maximize),9. Sales management (maximize efficiency).According to the interviews the overall importance of earnings logics, synergies and channel conflicts was the greatest one.II. Evaluating with management criteriaKorhonen and V outilainen [2005]) studied the above defined six different possible structure models for alliances and the nine criteria. Searching for the most preferred alliance model is a multiple criteria decision making (MCDM) problem. To solve the problem, the AnalyticHierarchy Process (AHP) was used, see Saaty [1980].The use of the AHP focused the discussions on pairwise comparisons. The panel (the same members as in V outilainen [2005]) was also willing to consider its evaluations in case the inconsistency was too high. The second meeting was the initiative of the panel.The panel members felt that the problem required more considerations.During the second meeting the panel first evaluated critically the original criteria and revised some of them. The resulting criteria were1. Earnings logics (avoid conflicts),2. Customer relationship management (maximize efficiency),3. Cost and revenue synergies (maximize),4. Channel conflicts (minimize),5. Required solvency capital (optimize the balance),6. Sales management (maximize efficiency),7. Economies of scale (maximize),8. Economies of scope (maximize),9. Risk.The panel preferred the Control by ownership models. Actually, the Financial conglomerate was the most preferred. On the other hand, a risk-averse manager might also prefer Cross-selling agreement with no overlapping service channels or even Alliance of independent partners with no overlapping service channels to Financial conglomerate.III. Compromise with supervisorsIn the third paper, Korhonen et al. [2005] broaden the analysis to include the search for the best alliance compromise structure between the executives of the banks and insurance companies and the bank and insurance supervisory authorities. First, the alternative alliance structures were studied from the point of view of supervisory authorities. The leaders and experts of the supervisory authorities introduced eight criteria for the evaluation of the above presented alternative alliance structures.1. Equality of the member companies of the alliance,2. System risk management,3. Capability of the authorities to supervise the alliance as well as possible,4. Flexibility of the alliance with respect to changes in its environment,5. Optimal functioning of insurance and finance markets,6. Synergies brought about by the alliance,7. Sufficiency of capital,8. Dependency of the alliance on the competence of executive management.The ultimate goal was to search for the alternative which bank and insurance supervisory authorities and bank and insurance executive management might accept as a solution to the alliance problem. The Analytic Hierarchy Process (AHP) was again used.The loosely connected alliance models Cross-selling agreements received the highest overall priorities largely because they got very high priorities according to the important criteria System risk management and Capability of the authorities to supervise the alliance as well as possible. The control by ownership models were not considered desirable with respect to these criteria.The result differs sharply from the prioritization made above by the bank and insurance executives. They favoured very clearly the control by ownership models (if the risk factor was not specially emphasized). The executive point of view is in many ways opposite to the supervisory point of view. Also the criteria were different in seven cases out of eight.Business-driven consolidation seems to be in conflict with the supervisory interests.Supervisors seem to think that brought synergies do not outweigh the riskthat enters into large and complex financial institutions.However, the differences between the priorities of the different alliance models in this study were essentially smaller than in the previous study with the executives. Therefore it would be definitely interesting to obtain a compromise solution acceptable for both the executives and the supervisors.译文:客户角度下的最优选择:银行与保险公司联盟概述在本文中,作为芬兰客户代表,我们研究了银行与保险公司之间可选择的合作方式。

外文翻译--日本产业集群的演化与结构

外文翻译--日本产业集群的演化与结构

本科毕业论文外文翻译题目:The Evolution and Structure of Industrial Clusters in Japan 出处:Small Business Economics作者:Hideki Yamawaki译文:ABSTRACTThis paper focuses on two aspects of the evolution and structure of clusters in Japan, namely, what gives rise to clusters and what benefits are acquired by small firms from participating in clusters. The determinants of clustering are discussed by way of a review of the history of 14 industrial clusters which cover a wide range of industries andlocations in Japan. It is noted that different factors dominate in different cases. Among the more important ones are the existence of leading large firms, the availability of a pooled labor market, and the presence of public research and testing facilities. The four most important benefits from clusters reported by small firms are : (i) specialization; (ii) ease of procurement; (iii) diffusion of technology, and (iv) public policy support. Access to skilled workers is not reported to be a significant benefit. This may be explained by the fact that the dominant source of skills acquisition among Japanese workers is on-the-job training and such skills may be too firmspecific to be useful to others, even within a geographically concentrated cluster.1. IntroductionIt is a well established fact that Japan hosts the largest number of small- and medium-sized enterprises (SMEs) among industrialized countries. When SMEs are broadly defined as those enterprises with fewer than 300 employees or less than Yen 100 million in capital, more than 99 percent of all enterprises in Japanese manufacturing were classified as SMEs in 1994. Further,67 percent of total employees in manufacturing worked for SMEs in 1994.1An equally important feature of Japan’s industrial organization is that Japan’s SMEs often form clusters. According to the 1996 survey of the Small and Medium Enterprise Agency, a total of 537 clusters are reported to exist throughout Japan.While the economic significance of these clustersvaries widely from clusters producing primarily for exports to clusters producing indigenous goods little known outside Japan, an important question common to these clusters arise: Where do these clusters come from? What are the key drivers for the birth and growth of these clusters in Japan?What competitive advantage do they have? The purpose of this paper is to addressthese issues.Specifically, the paper first identifies factors thatare important in shaping the evolution of clusters in Japan. Second, it describes the structure of Japan’s clusters and examines their sources of competitive advantage.While clusters are defined generally as geographic concentrations of interconnected companies and institutions in a particular business field (Porter, 1990, 1998), each cluster varies greatly in terms of key features such as geographic locations, products, functions, and patterns of inter-firm linkages. Clusters differ from each other because of differences in historical circumstances,demand conditions, supporting industries, and competitive conditions that underlie their evolution. Some clusters arise from peculiar historical conditions, yet others may develop through the confluence of various economic conditions. The initial economic conditions that shaped a cluster,however, do not necessarily remain constant beyond certain periods. Rather, economic conditions surrounding clusters may change over time because of changes in domestic and international competitive conditions.On the basis of information provided in the previous surveys on Japan’s manufacturing clusters (People’s Finance Corporation, 1987,1995; MITI, 1996; SMEA, 1997; Ito and Urata,1997, 1998), this paper examines a sample of 14 major cases of manufacturing clusters in Japan that have shown high propensities to export. Afterproviding a brief description on the historical development of each of these clusters, the paper extracts key driving forces for the evolution of a cluster. The 14 clusters studied manufacture a wide range of products including silk, cotton, and synthetic fabrics; apparel; ceramic goods; general machinery; automobile parts; binoculars; silverware and cutlery; hand tools; and eyeglass frames.The remainder of this paper is organized as follows. In the next section, evolutionary patterns of this sample of 14 clusters are qualitativelyexamined to derive a certain set of factors that contributed to the birth of clusters. This analysis identifies historical circumstances, prior existence of related industries in the region, prior existence of related clusters in neighboring regions, technology transfers from other clusters and foreign countries, and regional government policy as most important drivers of the birth and growth of clusters. Section 3 describes structural features of these clusters and examines various sources of advantage that they create. The analysis finds that the existence of small and medium enterprises with specialized skills in an industry in a geographic space is likely to create agglomeration in Japanese clusters. Section 4 examines the development of technological and human assets in Japanese clusters. Section 5 summarizes the key findings and concludes thepaper.2. Evolution of industrial clusters in JapanA sample of 14 clusters in Japan was selected from the clusters previously studied by the People’s Finance Corporation (1987, 1995), MITI (1996),SMEA (1997), and Ito and Urata (1997, 1998).The 14 clusters were chosen rather subjectively by using the following criteria: (1) The cluster is distinctive in that interconnected firms are located in a geographically concentrated area and produce a particular class of products; (2) the cluster has been important in terms of the size ofeconomic activity; (3) the cluster has been competitive in international markets with significantly high export share; and (4) the evolution pattern of thecluster is unique. The locations of these clusters are not concentrated in one particular area but dispersed widely across Japan. In what follows,each of these clusters is briefly described focusing on its history, key conditions for birth, and interfirm linkages.3. Structure of industrial clusters in JapanSources of advantage in Japan’s clustersInterpreting the seminal work of Marshall (1920),Krugman (1991) pointed out that the advantage of concentrated production is generated by threedistinctive sources: labor market pooling, specialized inputs, and technological spillovers. In this section, we will first lay out these three causes with additional consideration and then examine which one of them is most important for the clusters in Japan by reviewing the SMEA survey result.Labor market poolingBy concentrating a number of firms in an industr in the same location, a localized industry gains an advantage from offering a pooled market forworkers with specialized skills. Both workers with specialized skills who seek employment and firms that seek such workers are better off if they get access to the pooled labor market in the same location (Marshall, 1920; Krugman, 1991).Whether this factor is relevant and important for Japanese clusters depends presumably on the mobility of skilled workers between firms withina cluster and between geographic areas. Because Japanese workers tend to stay in the same firm until retirement, the benefit of agglomerationarising from labor market pooling for skilled workers may be relatively small in a Japanese cluster. On the other hand, this advantage may bemore important in labor markets for part-time workers. As in the cases of apparel and textile clusters, part-time workers are often female workers who are local residents and work at home.Their wages are under normal circumstances much lower than regular employees.Availability of firms with specialized skills and competencies Agglomeration is created in a localized industry because it can support suppliers with specialized skills and capabilities. Capacity utilization of specialized machinery can be increased and maintained at a high level in a localized industry thatproduces the same kind of products. This in turn makes the localized industry more efficient (Marshall, 1920; Krugman, 1991).If the minimum efficient scale of production varies across a range of products and through different stages of the production process, thenmanufacturers can choose an optimal combination of operations by working closely with a number of specialized suppliers. Manufacturers can benefit from the availability of such suppliers as they choose a right technology in response to the scale of production at each stage of the process througha subcontracting-based manufacturing system.The availability of the number of firms with complementary skills also allows manufacturers to produce a large variety of product. If variety is produced through a wide range of materials and components that are handled efficiently by specialists as well as through stages of specialized operations, then manufacturers will benefit from working with suppliers with such capabilities.While such division of labor can be contracted between firms in the different geographic spaces,it is more efficiently and easily organized between nearby firms. An example of the mechanical pencil industry in Japan shows that the manufacturer may suffer from working with suppliers scattered geographically in different stages of the production system (Mishina, 1993). The long travel distance of work in process impaired the timeliness of delivery and therefore reduced production efficiency in this case.4. Development of firm capabilities in Japanese clustersSkill formationThe analysis in the previous section finds that the existence of suppliers with specialized, complementary skills is the most likely source of agglomeration in a Japanese cluster. On the other hand,the SMEA survey does not seem to provide evidence that supports the hypothesis that the creation of a pooled labor market for skilled workers in a localized industry offers an advantage to both local firms and workers.22Why is a pooled labor market for skilled workers not important source of advantage in Japanese cluster? The way in which skills are created and developed in Japanese firms, and the way in which such human skills are allocated among firms may provide an answer. As is well known, on-the-job training is the most commonly used method to train workers in Japanese corporations (Koike, 1988). The prevalence of on-the-job-training in Japan is based on the premises that most skills are learned only by doing, and that some of these skills are specific to the firm or to the plant.This firm-specific nature of human skills in turn tend to discourage the worker to move to another firm since the worker will lose some of the skills acquired in the firm if the worker moves to the another firm. The firm will not be able to replace the worker easily within a short period with a new recruit without impairing efficiency. This in turn motivates both workers and firms to use a mechanism that is internal to firms rather than a mechanism that use external markets to allocate human resources (Odagiri, 1992).In sum, the analysis in this section and the previous section suggests that the firms in an industrial cluster in Japan are more likely to benefit from supporting large numbers of suppliers with specialized skills. Some of the human skills in these firms are firm-specific and developed internally within the firms through on-the-job-training. Since such skills are only infrequently acquired from other firms in the same cluster, a localized industry in Japan is less likely to support a pooled labor market for skilled workers.Development of technological assetsWhile the access to a pooled labor for skilled workers in an industrial cluster in Japan is unlikely to be an important source of agglomeration,technology spillovers are more likely to be an advantage of clustering. How does a cluster facilitate the diffusion of new technology and other knowledge? As was discussed earlier in this paper,knowledge spillovers among firms in the same cluster can occur through various institutions such as trade associations, public testing and research centers, public technical centers, wholesalers associations, and local chambers of commerce. In addition to such institutions, various forms of inter-firm cooperation and contacts within a cluster are also likely to facilitate knowledge spillovers.Table V summarizes the SMEA survey result on the pattern of inter-firm cooperation in Japan’s industrial clusters. Out of the 123 clusters that responded to the question of what types of interfirm cooperation they participate in, 64 percent of them pointed out joint R&D as a vehicle for collaboration, and 26 percent of them saw their firms participate in technological alliance. This general pattern remains virtually unchanged for different industries except in wooden products and furniture where technological alliance is not important. It is also worth noting that the frequency with which Japanese firms in a cluster exchange business information and reference each other through informal channels is not trivial.Another interesting pattern that emerges in Table V is that the types of partnership that include equity ownership and therefore ownership control are not common in a Japanese cluster. Among the 123 clusters, only 3.3 percent of them report partnerships that involve capital participation, and a mere 2.4 percent of them report joint ventures as a common form of alliance.Table VI summarizes the SMEA survey result on alliance partners. The questionnaire asked who are the most likely partners of alliance. Among the 127 clusters where their firms formed alliance,60.6 percent of them formed alliances with public research and testing centers and technical centers.The response rate is the highest for machinery where more than 80 percent of clusters involve partnerships with such public institutions. On the contrary, forming a partnership with a university is relatively rare for the firm in a cluster. Only11 percent of the clusters are involved in partnerships with universities. When a firm in a cluster form alliances with other firms, its partners are likely to be small- and medium-sized firms rather than large firms. Indeed, in the majority of clusters are partnerships formed among SMEs, but only 5 percent of them involve large firms as partners.In sum, the evidence suggests that public institutions such as prefecture testing and research centers and technical centers play an important role in facilitating inter-firm cooperation between firms in a localized industry. Joint R&D efforts and technological alliances serve as the most commonly used vehicles for access to new technology and other assets in Japan’s clusters.Acquiring or augmenting technological assets and other assets through capital participation and joint venture is unlikely in Japanese cluster. 6. ConclusionsThis paper has provided an overview of the evolution and structure of industrial clusters in Japan.The emergence of Japan’s clusters is related to several factors: historical circumstances, prior existence of large manufacturers, prior existence of supporting industries, prior existence of related industries in neighboring geographic areas, reduction in transportation costs, regional government policy, and technology transfer. Japan’s industrial clusters generate advantages by supporting large numbers of suppliers with specialized capabilities and by organizing market structures that encourage inter-firm linkages and facilitate the transmission of knowledge among firms.This list of drivers and advantages of industry localization is quite consistent with lists derived from the experiences in the United States and Europe. Aside from the difference in historical circumstances, the distinctively Japanese element lies in the ways in which Japanese firms organize their business activities and the local governments promote local clusters. The extensive use of subcontracting; the hierarchical relationship between manufacturers and multiple layers of suppliers; the small size of suppliers; the importance of on-the-job-training; the low degree of labor mobility of skilled workers between firms; the preference for internal labor markets to external labor markets to allocate human resources; the establishment of various public testing, research, and technical centers by the local governments; the existence of various institutions such as trade associations,business associations, and wholesalers associations; and the roles such institutions play in facilitating the communication between firms in a cluster, are all important characteristics of Japan’s industrial organization that distinguish Japan’s industrial clusters from those in other countries such as in the United States.Among the advantages identified in the paper,that created by the existence of specialized suppliers in a localized industry is considered the most important element in creating agglomeration economies. A supplier’s skills and capabilities complement other suppliers’ skills and capabilities, which in turn complement manufacturers’skills and capabilities. Through such a network,firms develop the skills specific to a cluster. The case analysis of this paper finds that firms develop and accumulate such skills over time, which in turn become important assets that often determine the cluster’s evolution path.译文:日本产业集群的演化与结构摘要本文着重于日本产业集群的演化和结构这两方面,分别是什么产生了集群,以及小企业从产业集群中获得什么好处。

外文翻译--显示性比较优势与竞争力:以土耳其对欧盟为例

外文翻译--显示性比较优势与竞争力:以土耳其对欧盟为例

本科毕业论文外文翻译外文题目:Revealed Comparative Advantage and Competitiveness: A Case Study for Turkey towards the EU出处:Journal of Economic & Social Research作者:Vildan Serin & Abdulkadir Civan译文:显示性比较优势与竞争力:以土耳其对欧盟为例Vildan Serin & Abdulkadir Civan摘要本文旨在量化土耳其有比较优势的番茄,橄榄油和果汁行业,在1995年-2005年期间在欧盟市场上的竞争力变化。

为了研究土耳其的竞争力和进度,使用两个被广泛使用的指标:显示性比较优势(RCA)和相对出口(CEP)。

此外,估计在欧盟竞争对手国家的进口需求函数。

利用回归分析,我们假设,如果土耳其是这些国家的竞争对手,那么其产品价格将会在出口需求函数上有显著的影响效果。

这两个指数和回归结果表明,土耳其的果汁和橄榄油已经在欧盟市场有非常惊人的高竞争优势,但是番茄则不是。

1.引言1995年,土耳其与欧盟签署的关税同盟协议是关于工业和农产加工品方面的,已经在1996年1月实施。

然而,关税同盟不涉及许多关键领域,如在双边贸易中优惠适用的传统农业。

关于农产加工品,双方已经商定在欧洲共同体建立一个适用于土耳其区分农业和工业部件之间类似方法的体系(Yörük,2005年),这样,土耳其的关税和从欧盟进口工业产品所征收的各种税费被取消。

土耳其也开始应用从第三方国家进口欧盟的共同对外关税。

土耳其的平均保护水平已经从10.9%降低至5%。

(Bekmez和Genç,2002年)另一种将被列入CU的商品标准是产品的原产地。

该协会协议规定“协会也应扩大到农业和农产品贸易,按照规则,特别应考虑欧盟共同体共同农业政策”。

外文翻译--员工敬业度的前因后果

外文翻译--员工敬业度的前因后果

本科毕业论文(设计)外文翻译外文题目Antecedents and consequences of employee engagement 外文出处Journal of Managerial Psychology.2006(7):p600-619外文作者Alan M. saks.原文:Antecedents and consequences of employee engagementAlan M. Saks.In recent years, there has been a great deal of interest in employee engagement. Many have claimed that employee engagement predicts employee outcomes, organizational success, and financial performance (e.g. total shareholder return) (Bates, 2004; Baumruk, 2004; Harter et al., 2002; Richman, 2006). At the same time, it has been reported that employee engagement is on the decline and there is a deepening disengagement among employees today (Bates, 2004; Richman, 2006). It has even been reported that the majority of workers today, roughly half of all Americans in the workforce, are not fully engaged or they are disengaged leading to what has been referred to as an “engagement gap” that is costing US businesses $300 billion a year in lost productivity (Bates, 2004; Johnson, 2004; Kowalski, 2003).Unfortunately, much of what has been written about employee engagement comes from the practitioner literature and consulting firms. There is a surprising dearth of research on employee engagement in the academic literature (Robinson et al., 2004). The purpose of this study was to investigate the antecedents and consequences of two types of employee engagement: job and organization engagements. Previous research has focused primarily on engagement in one's job. However, there is evidence that one's degree of engagement depends on the role in question (Rothbard, 2001). Thus, it is possible that the antecedents and consequences of engagement depend on the type of engagement. In the next section, employee engagement is defined followed by a discussion of employee engagement models and theory and the study hypotheses.What is employee engagement?Employee engagement has become a widely used and popular term (Robinson et al., 2004). However, most of what has been written about employee engagement can be found in practitioner journals where it has its basis in practice rather than theory and empirical research. As noted by Robinson et al. (2004), there has beensurprisingly little academic and empirical research on a topic that has become so popular. As a result, employee engagement has the appearance of being somewhat faddish or what some might call, “old wine in a new bottle.”To make matters worse, employee engagement has been defined in many different ways and the definitions and measures often sound like other better known and established constructs like organizational commitment and organizational citizenship behavior (Robinson et al., 2004). Most often it has been defined as emotional and intellectual commitment to the organization (Baumruk, 2004; Richman, 2006; Shaw, 2005) or the amount of discretionary effort exhibited by employees in their jobs (Frank et al., 2004).In the academic literature, a number of definitions have been provided. Kahn (1990, p. 694) defines personal engagement as “the harnessing of organization members' selves to their work roles; in engagement, people employ and express themselves physically, cognitive ly, and emotionally during role performances.” Personal disengagement refers to “the uncoupling of selves from work roles; in disengagement, people withdraw and defend themselves physically, cognitively, or emotionally during role performances” (p. 694). T hus, according to Kahn (1990, 1992), engagement means to be psychologically present when occupying and performing an organizational role.Rothbard (2001, p. 656) also defines engagement as psychological presence but goes further to state that it involves two critical components: attention and absorption. Attention refers to “cognitive availability and the amount of time one spends thinking about a role” while absorption “means being engrossed in a role and refers to the intensity of one's focus on a role.”Burnout researchers define engagement as the opposite or positive antithesis of burnout (Maslach et al., 2001). According to Maslach et al. (2001), engagement is characterized by energy, involvement, and efficacy, the direct opposite of the three burnout dimensions of exhaustion, cynicism, and inefficacy. Research on burnout and engagement has found that the core dimensions of burnout (exhaustion and cynicism) and engagement (vigor and dedication) are opposites of each other (Gonzalez-Romaet al., 2006).Sc haufeli et al. (2002, p. 74) define engagement “as a positive, fulfilling, work-related state of mind that is characterized by vigor, dedication, and absorption.” They further state that engagement is not a momentary and specific state, but rather, it is “a more persistent and pervasive affective-cognitive state that is not focused on any particular object, event, individual, or behavior” (p. 74).In the academic literature, engagement is said to be related to but distinct from other constructs in organizational behavior. For example, Robinson et al. (2004, p. 8) state that:engagement contains many of the elements of both commitment and OCB, but is by no means a perfect match with either. In addition, neither commitment nor OCB reflect sufficiently two aspects of engagement –its two-way nature, and the extent to which engaged employees are expected to have an element of business awareness.Organizational commitment also differs from engagement in that it refers to a person's attitude and attachment towards their organization. Engagement is not an attitude; it is the degree to which an individual is attentive and absorbed in the performance of their roles. And while OCB involves voluntary and informal behaviors that can help co-workers and the organization, the focus of engagement is one's formal role performance rather than extra-role and voluntary behavior.Engagement also differs from job involvement. According to May et al. (2004), job involvement is the result of a cognitive judgment about the need satisfying abilities of the job and is tied to one's self-image. Engagement has to do with how individuals employ themselves in the performance of their job. Furthermore, engagement involves the active use of emotions and behaviors in addition to cognitions. May et al. (2004, p. 12) also suggest that “engagement may be thought of as an antecedent to job involvement in that individuals who experience deep engagement in their roles should come to identify with their jobs.”In summary, although the definition and meaning of engagement in the practitioner literature often overlaps with other constructs, in the academic literature it has been defined as a distinct and unique construct that consists of cognitive,emotional, and behavioral components that are associated with individual role performance. Furthermore, engagement is distinguishable from several related constructs, most notably organizational commitment, organizational citizenship behavior, and job involvement.Employee engagement models and theoryGiven the limited research on employee engagement, there has been little in the way of model or theory development. However, there are two streams of research that provide models of employee engagement. In his qualitative study on the psychological conditions of personal engagement and disengagement at work, Kahn (1990) interviewed summer camp counselors and organizational members of an architecture firm about their moments of engagement and disengagement at work. Kahn (1990) found that there were three psychological conditions associated with engagement or disengagement at work: meaningfulness, safety, and availability. In other words, workers were more engaged at work in situations that offered them more psychological meaningfulness and psychological safety, and when they were more psychologically available.In the only study to empirically test Kahn's (1990) model, May et al. (2004) found that meaningfulness, safety, and availability were significantly related to engagement. They also found that job enrichment and role fit were positive predictors of meaningfulness; rewarding co-worker and supportive supervisor relations were positive predictors of safety while adherence to co-worker norms and self-consciousness were negative predictors; and resources available was a positive predictor of psychological availability while participation in outside activities was a negative predictor.The other model of engagement comes from the burnout literature which describes job engagement as the positive antithesis of burnout noting that burnout involves the erosion of engagement with one's job (Maslach et al., 2001). According to Maslach et al. (2001), six areas of work-life lead to burnout and engagement: workload, control, rewards and recognition, community and social support, perceived fairness, and values. They argue that job engagement is associated with a sustainableworkload, feelings of choice and control, appropriate recognition and reward, a supportive work community, fairness and justice, and meaningful and valued work. Like burnout, engagement is expected to mediate the link between these six work-life factors and various work outcomes.Although both Kahn's (1990) and Maslach et al.'s (2001) models indicate the psychological conditions or antecedents that are necessary for engagement, they do not fully explain why individuals will respond to these conditions with varying degrees of engagement. A stronger theoretical rationale for explaining employee engagement can be found in social exchange theory (SET).SET argues that obligations are generated through a series of interactions between parties who are in a state of reciprocal interdependence. A basic tenet of SET is that relationships evolve over time into trusting, loyal, and mutual commitments as long as the parties abide by certain “rules” of exchange (Cropanzano and Mictchell, 2005). Rules of exchange usually involve reciprocity or repayment rules such that the actions of one party lead to a response or actions by the other party. For example, when individuals receive economic and socioemotional resources from their organization, they feel obliged to respond in kind and repay the organization (Cropanzano and Mitchell, 2005). This is consistent with Robinson et al.'s (2004) description of engagement as a two-way relationship between the employer and employee.One way for individuals to repay their organization is through their level of engagement. That is, employees will choose to engage themselves to varying degrees and in response to the resources they receive from their organization. Bringing oneself more fully into one's work roles and devoting greater amounts of cognitive, emotional, and physical resources is a very profound way for individuals to respond to an organization's actions. It is more difficult for employees to vary their levels of job performance given that performance is often evaluated and used as the basis for compensation and other administrative decisions. Thus, employees are more likely to exchange their engagement for resources and benefits provided by their organization.. In summary, SET provides a theoretical foundation to explain why employees chooseto become more or less engaged in their work and organization. The conditions of engagement in both Kahn's (1990) and Maslach et al.'s (2001) model can be considered economic and socioemotional exchange resources within SCT. When employees receive these resources from their organization they feel obliged to repay the organization with greater levels of engagement. In terms of Kahn's (1990) definition of engagement, employees feel obliged to bring themselves more deeply into their role performances as repayment for the resources they receive from their organization. When the organization fails to provide these resources, individuals are more likely to withdraw and disengage themselves from their roles. Thus, the amount of cognitive, emotional, and physical resources that an individual is prepared to devote in the performance of one's work roles is contingent on the economic and socioemotional resources received from the organization.Study hypothesesFigure 1 shows a model of employee engagement. At the core of the model are two types of employee engagement: job and organization engagements. This follows from the conceptualization of engagement as role related (Kahn, 1990; Rothbard, 2001); that is, it reflects the extent to which an individual is psychologically present in a particular organizational role. The two most dominant roles for most organizational members are their work role and their role as a member of an organization. Therefore, the model explicitly acknowledges this by including both job and organization engagements. This also follows from the notion that people have multiple roles and as suggested by Rothbard (2001) as well as May et al. (2004), research should examine engagement in multiple roles within organizations.Antecedents of employee engagementAlthough there is little empirical research on the factors that predict employee engagement, it is possible to identify a number of potential antecedents from Kahn's (1990) and Maslach et al.'s (2001) model. While the antecedents might differ for job and organization engagement, identical hypotheses are made for both types of engagement given the lack of previous research and this being the first study toexamine both job and organization engagement. (节选)译文:员工敬业度的前因后果Alan M. Saks.近几年,员工敬业度一直受到关注。

外文翻译--神奇的原子科学家

外文翻译--神奇的原子科学家

本科毕业论文外文翻译外文题目:BULLEIN OF THE ATOMIC SCIENTISTS ;THE NEW ENERGY ECONOMY原文:Bulletin of the Atomic ScientistsOnce the beginning of the industrial revolution, the world has developed an energy monoculture based on fossil fuels. And for good reason: Fossil fuels are easily transported; easily stored in coal piles, oil tanks, or underground; and easily scalable, from small home furnaces to massive factories.Yet the emissions generated from burning fossil fuels are imperiling the planet. As such, the Group of Eight has pledged to reduce greenhouse gas emissions 80 percent by 2050 to combat the growing threat of climate change. Meanwhile, the developed world desperately wants to end its dependency on increasingly unstable oil resources that primarily come from a highly unstable region of the world—the Middle East. Oil, however, accounts for 35 percent of total world energy consumption and 39 percent of U.S. energy consumption. So weaning the developed world, and especially Americans, from it will not be easy.Nuclear power has been proposed as a solution. And, again, for good reason: Nuclear power generates electricity without releasing carbon dioxide and offers a stable source of base-load power, or power night and day without interruption. But beyond directly producing base-load electricity, nuclear power also may prove to be surprisingly useful when paired with renewable energy sources such as befouls, wind, and solar. In such a hybrid nuclear-renewable energy system, heat and hydrogen from nuclear reactors could provide the necessary carbon-emission-free energy to operate biomass-to-liquid fuel plants and provide backup electricity for mittens wind andsolar energy. In short, a hybrid system would take advantage of the complementary strengths of nuclear, wind, and solar power, along with befouls, to become more economically viable and efficient.The benefits of befouls. Gasoline and diesel are the fuels of choice for the transportation sector because of their high energy densities, relative no toxicity, and ease of storage. Existing technologies, such as the hybrid Toyota Pries and other high fuel efficiency vehicles, and near-term technologies, such as plug-in hybrid vehicles, may eventually reduce oil demand by one-half, but the transport sector will still need a transportable fuel.1 Hence the interest in befouls such as ethanol and biodiesel.The problem is that producing liquid fuels from fossil fuels or biomass is itself an energy-intensive process—U.S. oil refineries constitute roughly 7 percent of the country’s total energy demand. The fuel cycle for liquid fuels includes obtaining the feedstock, or raw materials; converting that feedstock to liquid fuels; transporting the liquid fuels to the user; and burning the liquid fuel in a car, truck, or airplane. Each of these steps consumes energy and releases carbon dioxide.Liquid fuels can be made from any feedstock containing carbon, but the less similar the feedstock is to gasoline or diesel fuel, the more energy it takes to convert it. This applies to crude oil, natural gas, heavy oil, shale oil, coal, and biomass to differing degrees. Using coal as a feedstock, for example, is so inefficient that the liquefaction process consumes more energy than is available in the resulting fuel. Converting biomass into liquid fuels also is energy intensive. It differs from fossil fuels, however, in one key way: In theory, burning the resulting ethanol or diesel does not increase the total amount of carbon dioxide in the atmosphere. (Instead, it simply returns carbon dioxide to the air that had been removed by whatever crops are used as a feedstock.) With the caveat, of course, that non-fossil energy sources are used to produce it. Using nuclear power to create befouls. Today, most fuel ethanol is made from corn. So much energy is used to grow, transport, and convert that corn into ethanol that the production process consumes 70–80 percent of the final energy available in the fuel (and most of that energy comes from burning fossil fuels). But about one-half of this fossil fuel energy input could be replaced by supplying low-pressure steam from nuclear power plants to ethanol plants—an economically feasible way to reduce thegreenhouse gas emissions from ethanol production. Already, this has been done commercially in Canada. And in Switzerland, Russia, and a few other countries, nuclear power plants sell low-pressure steam to nearby industrial customers—a strategy that should (and likely will) be adopted in the United States for befouls production.Befouls by themselves could meet perhaps one-third of our liquid transportation fuel needs when biomass is used as both the feedstock and the energy source for a biorefineries. The combination of nuclear energy and biomass, however, could produce enough gasoline and diesel fuel to replace oil in the U.S. transportation system. 3 Furthermore, assessments indicate that countries around the world have similar access to biomass as does the United States.4 Thus, the ability of befouls to replace oil for global transportation needs depends upon the availability of external energy sources to power biorefineries. While some countries have more biomass than others, wide-scale befouls production theoretically could disrupt energy monopolies that exist today based on nothing more than geology and geography.A major issue in the large-scale adoption of renewable energy sources (e.g., wind and solar) for electricity production is the need for backup electricity. In addition to short-term variations in output (if the sun isn’t shining or the wind isn’t blowing), renewable have seasonal production patterns that don’t match U.S. electricity demand. Wind production peaks in the spring—a time of low electricity demand. Likewise, peak solar electricity production is from April through August—a time of both some of the lowest and highest months of electricity demand.Currently, the primary fuel to generate such backup electricity in the United States is natural gas. Its use as a backup power source, only fired up when demand spikes, makes sense economically—most of the cost is associated with the purchase of fuel and plant operation, not the initial plant construction. In contrast, for capital-intensive nuclear, renewable, and fossil fuel-burning power plants equipped with carbon-sequestration technology, most of the cost of electricity is associated with paying for the plant’s construction. So if such plants operate only one-half of the time as backup power sources, electricity costs will almost double because the capitalcosts remain fixed while electricity production is cut in half. In other words, operating capital-intensive, electric-generating technologies at anything but full capacity results in high electricity costs. That would seem to make them useless in any hybrid energy system. Yet there are solutions that allow nuclear power and renewable sources to work together to maximize efficiency and economic viability. One set of options involves the production and use of hydrogen.5 Hydrogen can be produced from electricity when excess electricity is available. This hydrogen then can be used later to produce liquid fuels from biomass and to cover any electricity shortfalls. The important characteristic of hydrogen in the context of the electrical grid is that it can be stored inexpensively for days, weeks, or months in large underground facilities using technology originally developed to store natural gas. In the United States, commercial technology currently exists to store hydrogen on a scale sufficiently large enough to cover seasonal variations in electricity demand. There are major thermodynamic incentives to produce hydrogen with electricity in tandem with nuclear reactors as opposed to using electricity alone. In traditional electrolysis, electricity is used to break water’s chem ical bonds and release hydrogen and oxygen. Today, high-temperature electrolysis is being developed where heat is used to convert water to steam; then it is electrolyzed to produce hydrogen with much lower inputs of electricity. If high-temperature electrolysis and similar technologies are commercialized (high-temperature electrolysis is currently in a pilot phase), energy sources that produce heat and electricity will have significantly lower hydrogen production costs than energy sources that solely produce electricity. Thus, nuclear reactors, which produce high-pressure, high-temperature steam at about one-third the cost of electricity, and solar thermal power plants, where mirrors concentrate sunlight on a central point to heat up a fluid and produce steam, would have economic advantages in hydrogen production relative to “cooler” energy technologies such as wind farms and solar cells.The nuclear and wind systems would each do what they do most economically to maximize efficient high-temperature electrolysis hydrogen production. If electricity is needed when windmills are still, the nuclear reactor and hydrogen from storage would be used to produce electricity. The economic feasibility of the system would be basedon geographically isolated, low-cost renewable energy resources (such as remote wind farms), the economic gains of the high-temperature electrolysis process relative to traditional electrolysis, and the more efficient use of energy transmission facilities by maximizing transmission even when the wind farm is not operating.A hybrid nuclear-renewable system that uses hydrogen at times of low wind or sun could incorporate other technologies to further maximize efficiency. Solid-oxide, high-temperature fuel cells are being developed by Siemens and other companies for electricity production as stand-alone units and are being integrated into combined-cycle gas turbines where the fuel cell functions as a “burner” that produces electricity. For peak-power applications, this technology has an advantage because a fuel cell operates as a high-temperature electrolysis unit producing hydrogen when operated in reverse. By using the same piece of equipment for both electricity and hydrogen production, the system’s capital costs are minimized. This combination would allow the nuclear power station at times of excess renewable electricity production to be a consumer of electricity (nuclear steam plus grid electricity for hydrogen production and storage) and a producer of peak electricity (nuclear and fuel cells) at times of high electricity demand. It is a non-fossil method allowing for rapid responses to demand fluctuations.If befouls are to replace oil, befoul production will require massive quantities of heat and hydrogen. Today, steam from existing nuclear power plants could help befoul production reduces its reliance on fossil fuels. In the long-term, as befouls and hydrogen production technologies are developed, hybrid nuclear-renewable energy systems can become the prominent energy source to maximize befouls production per ton of biomass. Currently, hydrogen is used to produce liquid fuels from oil, tar sands, and coal. In the future, its primary use likely will be to maximize liquid fuels production from biomass. How hydrogen is produced will have major impacts on the electricity grid (not to mention future greenhouse gas emissions). If hydrogen is produced using electricity from nuclear and renewable sources and heat from nuclear reactors, its production can be easily varied. It also allows for the full utilization of capital intensive nuclear and renewable. We are in a transition from a fossil-fuel dominated economy to a more diverse energy system. Such a future, where hybridnuclear renewable energy systems exist, will allow the different characteristics of each energy source to work best and allow for the ultimate replacement of fossil fuels.Charles Forsberg, a nuclear engineer, is the executive director of MIT’s Nuclear Fuel Cycle Project. Before joining MIT, he was a corporate fellow at Oak Ridge National Laboratory. In 2005, the American Institute of Chemical Engineers honored him with its Robert E. Wilson Award in recognition of his chemical engineering contributions to nuclear energy; in 2002, he received the American Nuclear Society’s Special Award for Advanced Nuclear Power Generation Concepts. His current research interests include development of integrated nuclear fuel cycles, advanced high-temperature nuclear reactors using liquid salt coolants, and the development of global hybrid nuclear-renewable energy systems.译文:神奇的原子科学家在工业革命开始之前,世界上已研制出一种单一的能源是基于化石燃料的。

外文翻译--日本废旧家电的物流管理

外文翻译--日本废旧家电的物流管理

本科毕业论文外文翻译外文题目:Material flows of end-of-life home appliances in Japan出处:Mater Cycles Waste Manag作者:Shinsuke Murakami · Atsushi Terazono · Naoya原文:Material flows of end-of-life home appliances in Japan Abstract .In Japan, the Law for the Recycling of Specified Kinds of Home Appliances came into effect in April 2001.This law aims to introduce appropriate waste treatment and promote the efficient use of resources so that we can achieve a sound material-cycle society. The law introduces a new framework for recycling that places obligations principally on the manufacturers and retailers of home appliances.Material flow analysis of this new framework is essential for evaluation of the system and for finding any problems that may exist.We th erefore analyzed the material flows in facilities that recycle electrical home appliances.The mass balances in the recycling facilities were appropriately estimated. Then the potential destinations were surveyed and analyzed, even though the legal framework does not include flows after the recycling facilities. The potential destination after the facilities varies and depends on both the economy and the related regulations. Currently, considerable amounts of recovered materials are exported and recycled. However, the sustainability of these trades is unknown.Therefore, we should keep a close eye on the situation and make sure that our recycling system is adaptable to meet any future changes.System for recycling of EOL home appliances The law for the recycling of specified kinds of home appliances.The law was enacted in June 1998 and came into effect in April 2001. The framework of the law was designed principally to place an obligation on manufacturers and retailers,whereas the recycling fee itself was to be paid by the consumer at the time of disposal. According to the framework,the consumer takes the EOL home appliance to the retailer and pays a recycling fee and a transfer fee.The retailer then takes the EOL home appliance to a designated collection site. Finally, the appliance is transferred to the recycling facility and recycled.Tasaki et al.1 analyzed the effectiveness of thislegislative system from four viewpoints: the achievement of material cycles, cost efficiency and monetary flows, the boundary within or outside the scope of the recycling system, and the behavioral changes of stakeholders. Their study proved the system to be certainly effective, especially in terms of recycling rates. However, they also pointed out that the system has some shortcomings. Manufacturers are obliged to fulfill the requirement of achieving the recycling rate, which is defined as the weight of the recovered materials divided by the weight of processed EOL appliances. Currently, air conditioners,TV sets (CRT only), refrigerators, and washing machines are within the scope of the recycling system,and the required recycling rates are 60%, 55%, 50%,and 50%, respectively. Refrigerant cholorofluorocarbons (CFCs) recovery from air conditioners and refrigerators is also required. Since April 2004, CFCs from insulation have also been required to be recovered. Recycling and transfer fees are decided by the manufacturers and retailers.Recycling facilities.In response to the establishment of the Home Appliances Recycling Law, manufacturers formed two groups –A group and B group –that shared common facilities to increase the efficiency of recycling, instead of having individual facilities.The reason why two groups were formed is not certain.Two reasons have commonly been propounded.The first is the policy of the Ministry of Economy,Trade and Industry (METI) to promote fair competition, as mentioned by Yoshida.2 As a general discussion about competition in the recycling market, the Fair Trade Commission of Japan issued guidelines in 2001.3 Another possible reason is a difference in philosophies, as was mentioned in the research report of the Economic and Industrial Research Department,Development Bank of Japan.4 A-group manufacturers tried to utilize the facilities of existing recycling industries and thus minimize their costs as much as possible,whereas B-group manufacturers tried to build new facilities specifically designed for home appliance recycling and to reduce the costs of the total recycling system by combining together for efficient supply chain management.These recycling facilities are basically independent business entities, even though they usually have financial relationships with manufacturers.According to METI, there were 44 home appliance recycling facilities operating in Japan at the beginning of FY 2005.The details of the processes vary amongfacilities. Previous studies such as those of the Development Bank of Japan4 or Matsuto et al.5 have classified facilities by manufacturer group, namely A group or B group. However, in light of the fact that the primary purpose of our study was material flow analysis, this categorization would not have been adequate if there had been differences in the outputs of different facilities in the same group. Therefore, we tried to classify these facilities by processes. By our interview surveys in 2003, we were able to classify all the facilities into three categories by the processes that they used.As mentioned, A-group manufacturers tried to utilize existing waste disposal businesses as much as possible.Most of these existing businesses had shredding machines.In this type of facility, EOL appliances are shredded after the required treatment, including manual dismantling, and are then intensively recovered from the shredded scraps.Therefore, the main material recovered from these A-group facilities is shredded metal scraps. We categorize these facilities as “sh redding first and then recovery” type (SR) facilities.There was also another type of existing facility, although the number of such facilities was small. According to our survey, five facilities belonging to the A group did not have shredding machines. In these facilities, EOL appliances are manually dismantled but never shredded. Hence, the outputs from these facilities are only unshredded parts and wastes. Considering the difference in output of this type of facility compared with that of the SR type, we needed to clearly distinguish this type among the A-group facilities. These facilities were therefore grouped as the“recovery without shredding” type (RwoS) facilities.Previous studies4,5 did not consider this last type of facilityindependently.In contrast, B-group manufacturers have built new facilities exclusively designed for EOL home appliance dismantling.SR facilities try to achieve higher recycling ratios by intensive separation after the shredding process, but these B-group facilities usually try to manually dismantle and recover the parts before shredding; we therefore called these “recovery first and then shredding” (RS) facilities.Mainly in response to market conditions, the differences between SR and RS facilities have narrowed but are still not negligible, especially when we consider the next stage of recycling. Details of the flows after materials leave the recycling facilities will be discussed inthe following sections.The processes used in all three types of facility are shown Fig.1,and all include the process of dismantling for recov-y of CFCs,since this is required.Table 1 summarizes the sults of our interview surveys of the outputs from all three pes of facility,clarifying the differences among the three pes in detail.The definition of valuable and nonvaluable ms had changed since our surveys were carried out in 2002.The definition was therefore adjusted with th e addi-tion of new information acquired in additional interviews.As can be seen from the table,there was little difference between the RwoS and RS processes.On the other hand,the SR process was not similar to either of the other two.SR facilities recover less than half the number of different types of parts compared with the other two types of facili-ties.However,this does not necessarily mean that this type of recycling recovers less overall:this can be evaluated only after we know the flows of the next sta ge of the recycling system.The yield ratio of the separation processes after crushing can also affect the evaluation and can change depending on the situation.According to our surveys,the recent high prices of scrap have led SR facilities to increase the yield ratio of their separation processes,even though this means an increase in processing costs.The manufacturers’ obligation is completed at the recycling facility stage,as mentioned in the previous section.However,unless the outputs from these facilities are com-pletely processed by the recycling industries,the materials or parts cannot be fully recovered.Therefore,we surveyed the material flows that occurred after the appliances had been through the facilities.The details are given in the section entitled material flows after leaving the recycling facility.Material balance in recycling facilities Number of appliances processed by each type of facility.As mentioned above,we performed interviews to deter-mine the processes used by each facility and then c lassified all the facilities into three types.At the same time,we esti-mated the number of appliances processed by each type of facility.The estimation methodology was basically inter-views and information disclosed on the manufacturers’ and recycling firms’ websites.Because we started our survey in 2003,the estimates given here are forFY 2002.The results are shown in Table 2.The RS facilities accounted for about two-thirds of the total number of appliances processed in the year.Consid-ering that RS facilities were newly built exclusively for home appliance recycling,it was not surprising that all RS facilities processed all four types of appliance.On the other hand,not all SR and RwoS facilities processed all four appliance types. RwoS facilities processed a limited number of appliances,and there were only five such facilities.There-fore,to determine the aggregated material flows in home appliance recycling,it was important for us to know the mass balances in the SR and RS facilities.Unit mass balances in r ecycling facilities.It is generally difficult to obtain mass balance information at recycling facilities because of the confidential nature of this information,and there have been very few previous studies:examples are those of Matsuto et al.5 and AEHA.6 Mat suto et al.performed a material flow analysis of home appliance recycling facilities and also weighed some of the parts at an RS facility.Although their weight data for parts are not as detailed as ours,they did estimate heavy metal balances.AEHA6 reported on a pilot home appliance re-cycling plant set up before the law came into effect.This report offers weight data on dismantled parts and scrap.Fortunately,we had access to the data from one recycling facility that allowed us to obtain its mass balances by weigh-ing.The facility’s process was categorized as RS type.Mass balance data were collected in November 2004,and 20 appliances of each of the four types were processed and weighed.Although we obtained most of the output weights for each part and material,we did not have access to the weights of some specific outputs,especially those of dust,because of trade secrets.Therefore,we estimated these inac-cessible weights through interviews and literature surveys.By combining the mass balances from this experiment and the estimated average weights of individual parts,we were able to estimate the mass balances of the other two types of facility.Therefore,acquired balances are for FY 2004.ConclusionWe have portrayed here a picture of the recycling of EOL home appliances.Wehave estimated the material balances in Japanese recycling facilities and have surveyed possible routes for after-facility material flows.We found that these facilities should be classified intothree types,rather than the two types often cited in previ-ous literature.The material balances of these three types of facility do not differ greatly;the principal difference is in the processes occurring after the materials leave the recycling facilities.The effectiveness of a recycling system in terms of phys-ical amounts should be analyzed on the basis of not only the processes used at the recycling facility but also the processes that occur after the material has left the facility.These latter processes often occur outside Japan,and it is often hard to ascertain the material balances of foreign processes.Our interviews revealed that the separation processes used in these importing countries are even better than those used in Japan,because they can utilize cheap labor.However,the sustainability of these trades is unknown,because there is much debate from two viewpoints:the appropriate treatment of hazardous contents,and natural resource policies in relation to scarcity.Therefore,we need to keep a close eye on the situation and make sure that our recycling system is able to adapt to meet any changes in these situations.译文:日本废旧家电的物流管理摘要:在日本,资源回收各种家用电器法律于2001年4月生效。

全球价值链治理外文翻译

全球价值链治理外文翻译

全球价值链治理外文翻译本科毕业论文外文翻译外文题目:The governance of global value chains出处: Review of International Political Economy作者:Gary Gereffi;John Humphrey;Timothy Sturgeon译文:全球价值链治理简介本文建立了一个理论框架来帮助说明全球价值链的治理模式。

它利用三种理论??交易成本经济学,生产网络,技术能力和企业层面的学习能力,来识别三个在全球价值链是治理和变化中扮演重要角色的变量。

它们是:(1)交易的复杂程度;(2)识别交易的能力;(3)供应能力。

这一理论把全球价值链治理模式分为五种:等级型,领导型,关系型,模块型和市场型??按照合作意愿和权力的不对称性从高向低排列。

本文通过四个简短的工业个案研究强调了动态和重叠全球价值链治理:自行车、服装、园艺和电子产业集中分析了全球价值链治理的动力和重叠的本质。

关键词全球价值链治理网络交易成本价值链模块引言在过去的几十年里,全球经济发生了巨大的变化,尤其在国际贸易和产业组织方面。

当代经济最重要的两个新特征是生产和贸易的全球化,极大地推动了发展中国家生产能力,跨国公司的垂直解体。

跨国公司逐渐把它们的核心竞争力专注于在营销和服务方面的产业创新、产品战略、市场服务的高附加值环节集中,同时大力削减一些非核心的功能如普通服务和批量生产等。

本文的目的是为更好的理解全球价值链治理结构的转变提供理论框架。

我们希望能够为现实世界存在的价值链治理模式的治理提供一些普遍适用的基本原则。

全球范围内生产组织的演变不仅仅影响公司发展和产业结构,而且对国家在全球经济中如何及为何前进与后退都有着极大的影响。

全球价值链的研究和政策制订工作对全球生产和分配体系组织方式及发展中国家提升其在国际市场竞争地位的可能性进行了探讨。

我们的愿望之一就是为各国制订产业升级、经济发展、就业创造、减轻贫困相关政策提供一定的借鉴。

Characterization of Radar Backscatter翻译解读

Characterization of Radar Backscatter翻译解读

本科毕业设计(论文)外文资料翻译外文资料题目Characterization of Radar BackscatterResponse of Sand-Covered Surfacesat Millimeter-Wave Frequencies摘要摘要由于干沙的介电常数低和沙表面比较粗糙,沙漠的雷达成像会遭受不足的雷达回波低频微波信号。

然而,操作在毫米波段频率,用以矫正这一缺陷的重要雷达回波产生的表面和体积散射。

由于这样的事实,即砂表面粗糙度大,信号穿透到干砂,这是一个空气和砂颗粒尺寸与波长的一小部分的均匀混合物,产生相当大的体积散射。

本文探讨在干砂表面的面积和体积的散射,以奇特的砂表面的物理性能,发现在沙地沙丘覆盖的地区。

提出了一种非相干模型,描述了角依赖体积散射从干砂在存在一维起涟漪的空气/砂表面。

一组室内实验进行平滑和一维起涟漪的砂表面在ka波段证实,大量散射是毫米波频率,该模型正确地捕捉观察角关系当一维表面波纹出现。

关键词:毫米波(MMW)测量雷达体积散射摘要摘要目录i目录一、引言 (1)二、干砂的物理性质的表征 (5)三、干沙丘表面的造型雷达后向散射响应 (9)四、实验表征 (17)五、结论 (23)附录 (25)参考文献 (29)ii目录一、引言1一、引言世界各地的石油和天然气领域的探索,包括地区的特点是干旱或沙漠地区地震试验中经常使用的。

在这些地区,干沙层往往覆盖底层的基岩,并且其厚度变化从一个区域到下一个区域。

在沙层厚度的基石是低的沙区的地震试验通常是成功的。

如果砂层高于基岩的厚度是先验已知的,那么这些测试的成本可以显著降低。

双频干涉合成孔径雷达(SAR)测量(InSAR)已被提议作为一种映射沙层以上的基岩大面积的沙漠和干旱地区的厚度[1][2]的手段。

双频干涉合成孔径雷达的提议包含两个系统:高频和低频InSAR系统,两者都安装在一个平台上。

高频InSAR 技术被用于确定空气/砂界面的高度,而低频InSAR技术被用于确定的砂/基岩界面的高度。

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外文翻译题目: 题目:高层建筑学专班学姓院业级号名土木建筑工程学院土木工程(建筑工程方向) 土木工程(建筑工程方向) 2006 级 3 班0603110405 赖俊宇梁新彩指导教师二〇一〇年五月19 日Tall Buildings Although there have been many advancements in building construction technology in general, spectacular achievements have been made in the design and construction of ultrahigh-rise buildings. The early development of high-rise buildings began with structural steel framing. Reinforced concrete and stressed-skin tube systems have since been economically and competitively used in a number of structures for both residential and commercial purposes. The high-rise buildings ranging from 50 to 110 stories that are being built all over the United States are the result of innovations and development of new structural systems. Greater height entails increased column and beam sizes to make buildings more rigid so that under wind load they will not sway beyond an acceptable limit. Excessive lateral sway may cause serious recurring damage to partitions, ceilings, and other architectural details. In addition, excessive sway may cause discomfort to the occupants of the building because of their perception of such motion. Structural systems of reinforced concrete, as well as steel, take full advantage of the inherent potential stiffness of the total building and therefore do not require additional stiffening to limit the sway. In a steel structure, for example, the economy can be defined in terms of the total average quantity of steel per square foot of floor area of the building. Curve A in Fig. 1 represents the average unit weight of a conventional frame with increasing numbers of stories. Curve B represents the average steel weight if the frame is protected from all lateral loads. The gap between the upper boundary and the lower boundary represents the premium for height for the traditional column-and-beam frame; Structural engineers have developed structural systems with a view to eliminating this premium. Systems in steel. Tall buildings in steel developed as a result of several types of structural innovations. The innovations have been applied to the construction of both office and apartment buildings. Frames with rigid belt trusses. In order to tie the exterior columns of a frame structure to the interior vertical trusses, a system of rigid belt trusses at mid-height and at the top of the building may be used. A good example of this system is the First Wisconsin Bank Building (1974) in Milwaukee. Framed tube. The maximum efficiency of the total structure of a tall building, for both 1 strength and stiffness, to resist wind load can be achieved only if all column elements can be connected to each other in such a way that the entire building acts as a hollow tube or rigid box in projecting out of the ground. This particular structural system was probably used for the first time in the 43-story reinforced concrete DeWitt Chestnut Apartment Building in Chicago. The most significant use of this system is in the twin structural steel towers of the 110-story World Trade Center building in New York. Column-diagonal truss tube. The exterior columns of a building can be spaced reasonably far apart and yet be made to work together as a tube by connecting them with. Diagonal members intersecting at the center line of the columns and beams. This simple yet extremely efficient system was used for the first time on the John Hancock Center in Chicago, using as much steel as is normally needed for a traditional story building. Fig. 1. Graphical relationship between design quantities of steel and building heights for a typical building frame. Curves A and B correspond to the boundary conditions indicated in the two building diagrams. 1 psf = 0. 048kPa. Bundled tube. With the continuing need for larger and taller buildings, the framed tube or the column-diagonal truss tube may be used in a bundled form to create larger tube envelopes while maintaining high efficiency. The i10-story Sears Roebuck Headquarters Building in Chicago has nine tubes, bundled at tile base of the building in three rows. Some of these individual tubes terminate atdifferent heights of the building, demonstrating the unlimited architectural possibilities of this latest structural concept. The Sears tower, at a height of 1450 ft (442 m), is the world's tallest building. Stressed-skin tube system. The tube structural system was developed for improving the resistance to lateral forces (wind or earthquake) and the control of drift (lateral building movement) in high-rise building. The stressed-skin tube takes the tube system a step further. The development of the stressed-skin tube utilizes the facade of the building as a structural element which acts with the framed tube, thus providing an efficient way of resisting lateral loads in high-rise buildings, and resulting in cost-effective column-free interior space with a high ratio of net to gross floor area. Because of the contribution of the stressed-skin facade, the framed members of the tube require less mass, and are thus lighter and less expensive. All the typical columns and spandrel beams are standard rolled shapes, minimizing the use and cost of special built-up members. The depth requirement for the perimeter spandrel beams is also reduced, and the need for upset beams above floors, which would encroach on valuable space, is minimized. The structural system has been used on the 54-story One Mellon Bank Center in Pittsburgh. 2 Systems in concrete. While tall buildings constructed of steel had an early start, development of tall buildings of reinforced concrete progressed at a fast enough rate to provide a competitive challenge to structural steel systems for both office and apartment buildings. Framed tube. As discussed above, the first framed tube concept for tall buildings was used for the 43-story DeWitt Chestnut Apartment Building. In this building, exterior columns were spaced at 5.5-ft (1.68-m) centers, and interior columns were used as needed to support the 8-in.-thick (20-cm) flat-plate concrete slabs. Tube in tube. Another system in reinforced concrete for office buildings combines the traditional shear wall construction with an exterior framed tube. The system consists of an outer framed tube of very closely spaced columns and an interior rigid shear wall tube enclosing the central service area. The system (Fig.2), known as the tube-in-tube system, made it possible to design the world's present tallest (714 ft or 218m) lightweight concrete Building in Houston)for structure of only 35 s oriel building the unit 52—story One Shell Plaza of a traditional shear wall Systems compiling both concrete and steel have also been developed,an example of which is the composite system developed by Skidmore,Owings & Merrill in which an exterior closely spaced framed tube in concrete envelops an interior steel framing,thereby combining the advantages of both reinforced concrete and structural steel systems.The 52—story One Shell Square Building in New Orleans is based on this system. NEW WORDS AND PHRASES 1.spectacular 壮观的,惊人的,引人注意的2.sway 摇动,摇摆,歪,使倾斜3.residential 居住的,住宅的,作住家用的mercial 商业的,商业上的,商务的 5.innovation 革新,创新,新方法,新事物 6.boundary 分界线,边界7.eliminate 排除,消除,除去8.apartment 公寓住宅,单元住宅9.column 柱,支柱,圆柱,柱状物10.demonstrate 示范,证明,演示, 11.project 凸出,投射,计划,工程 3 12.stress 应力,压力13.truss 构架,桁架14.bundle 捆,束,包15.terminate 使终止,使结尾,结束16.facade (房屋的)/E 面,立面,表面17.perimeter 周,周围,周界,周长18.encroach 侵犯,侵占,蚕食19.highrise building 高层建筑20.reinforced concrete 钢筋混凝土21.spandrel beam 窗下墙的墙托梁22.shear wall 剪力墙4 高层建筑大体上建筑施工工艺学方面已经有许多进步, 在超高层的设计和施工上已经取得了惊人的成就. 高层建筑早期的发展开始于钢结构.钢筋混凝土和薄壳筒系统已经经济而竞争性地被用于大量的住宅和商业目的的结构.由于新型结构系统的创新和发展,现在从50 到100 层的高层建筑遍布全美国. 更大高度的要求增加了梁柱的尺寸以使建筑物刚性更强,以便在风荷载作用下建筑物将不会产生超过一个可接受限度的摆动.过度的侧移可能导致隔墙,天花板和其他建筑细部的重复性损害.此外,过度侧倾可能使建筑物的居住者因为对摆动的知觉而导致不便.钢筋混凝土和钢结构系统,能充分利用整个建筑物固有潜在的劲性,因而不需要额外加劲以限制侧倾. 例如,在一个钢结构中,经济性由建筑物房屋面积每平方英尺钢的全部平均数量来定义.图一中的曲线A 采用层逐渐增加的数量表现传统框架的平均单位重.曲线B 则表现框架受到所有横向荷载保护下的平均钢重量.上下边界之间的间隙则表现传统梁柱框架为高度付出的额外费用.结构工程师已经发展了可消除这一额外费用的结构系统. 钢结构体系.因为一些类型的结构改革,钢高层建筑物得到了发展.此改革被用于办公大楼和公寓的建造. 带有刚性带式桁架的框架.为了将一个框架结构的外柱约束于内部的垂直梁架,可能在建筑物中部和顶部采用一个刚性带式桁架的系统.这一系统的最好例证是在密尔瓦基的威斯康辛州第一银行建筑物(1974). 框架筒体.只有当建筑物突出地面的所有的柱构件能够彼此连接使整个建筑物成为一个空心筒体或一个劲性箱体时,一幢高层建筑的整个结构才能最有效.这种特殊的结构体系第一次大概是用于芝加哥的43 层楼高的德威 5 特栗木钢筋混凝土公寓.而这一系统最重要的应用是纽约的110 层楼高的世界贸易中心的钢结构双塔. 对角柱桁架支撑筒体.建筑物的外柱可以被适当的分隔却仍能通过在梁柱中线处交叉对角构件连接使之作为一个筒体而共同工作.这种简单而又极其有用的系统最早被用于芝加哥的约翰汉考克中心, 其仅仅使用了传统的40 层楼高建筑的用钢量组合筒体(束筒).由于对更大更高的建筑物的持续需求,框架筒和对角柱桁架支撑筒可能采用组合使用的形式以创造更大的筒,并仍可以保持高功效.芝加哥110 层楼高的西尔斯瑞巴克总部有9 个筒,由三排建筑物组合而成.一些个别筒体终止在建筑物不同的高度,证明了无限建筑可能性的结构观念.西尔斯塔高1450 英尺(442m),是世界上最高的建筑. 薄壳筒体系.筒结构体系的发展提高了高层建筑抵抗侧向力(风和地震作用)和飘移(建筑物的侧向运动)的能力.薄壳筒使筒结构体系有了进一步的发展.薄壳筒的进步是利用(高层)建筑的外表面(墙和板)作为与框筒共同作用的结构构件,为高层建筑抵抗侧向荷载提供了一个有效的途径, 而且可获得不设柱子, 节省成本, 使用面积与建筑面积之比很高的室内空间. 由于薄壳表面的作用,筒体的框架构件数量减少,使得结构更轻,费用更少.所有标准柱和外墙托梁都采用标准型钢,使得组合构件的使用和花费最小化.四周外墙托梁的深度要求也被减少,而且楼板上的顶梁对有用空间的占用会达到最小.这种结构系统已经被使用于54 层楼高的匹兹堡的梅隆银行中心. 混凝土体系.虽然采用钢结构建造的高层建筑开始很早,但是钢筋混凝土高层建筑的快速发展在办公大楼和公寓方面对钢结构体系产生了很大的挑战. 6 框架筒体.由上面讨论到的,高层建筑最早的框架筒体概念应用于43 层楼高的德威特栗木公寓. 在这一建筑物中, 外柱以中心距为 5.5 英尺(168 米)的间隔排列,内柱则用于支撑8 英寸厚的混凝土平板. 筒中筒.另一个用于办公大楼的钢筋混凝土结构体系是将内部框架筒体与传统的剪力墙工艺相结合.这种体系由间距很小的柱子构成的外框架筒与围绕中心设备区的刚性剪力墙内筒组成.这种被称为筒中筒的体系使设计目前世界上最高(714 英尺或218 米),总费用只相当于传统35 层楼高的剪力墙结构体系的轻型混凝土建筑(52 层楼高的休斯顿的壳广场建筑) 成为可能. 结合混凝土和钢的体系也得到发展,这方面的一个例子是由Skidmore, Owings 和Merrill 发展的复合体系.它是采用间距很小的混凝土外框架筒包围钢框架内筒组成,因此兼有钢筋混凝土和钢结构体系的优点.在新奥尔良的一个52 层楼高的壳广场建筑便是以这一体系为基础. 7。

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