外文文献及翻译
毕业论文(设计)外文文献翻译及原文
金融体制、融资约束与投资——来自OECD的实证分析R．SemenovDepartment of Economics，University of Nijmegen，Nijmegen（荷兰内梅亨大学，经济学院）这篇论文考查了OECD的11个国家中现金流量对企业投资的影响.我们发现不同国家之间投资对企业内部可获取资金的敏感性具有显著差异,并且银企之间具有明显的紧密关系的国家的敏感性比银企之间具有公平关系的国家的低.同时，我们发现融资约束与整体金融发展指标不存在关系.我们的结论与资本市场信息和激励问题对企业投资具有重要作用这种观点一致，并且紧密的银企关系会减少这些问题从而增加企业获取外部融资的渠道。
一、引言各个国家的企业在显著不同的金融体制下运行。
金融发展水平的差别(例如，相对GDP的信用额度和相对GDP的相应股票市场的资本化程度），在所有者和管理者关系、企业和债权人的模式中，企业控制的市场活动水平可以很好地被记录.在完美资本市场,对于具有正的净现值投资机会的企业将一直获得资金。
然而，经济理论表明市场摩擦，诸如信息不对称和激励问题会使获得外部资本更加昂贵，并且具有盈利投资机会的企业不一定能够获取所需资本.这表明融资要素，例如内部产生资金数量、新债务和权益的可得性，共同决定了企业的投资决策.现今已经有大量考查外部资金可得性对投资决策的影响的实证资料（可参考，例如Fazzari（1998）、 Hoshi(1991)、 Chapman（1996）、Samuel(1998））.大多数研究结果表明金融变量例如现金流量有助于解释企业的投资水平。
这项研究结果解释表明企业投资受限于外部资金的可得性。
很多模型强调运行正常的金融中介和金融市场有助于改善信息不对称和交易成本，减缓不对称问题,从而促使储蓄资金投着长期和高回报的项目,并且提高资源的有效配置（参看Levine（1997)的评论文章）。
因而我们预期用于更加发达的金融体制的国家的企业将更容易获得外部融资.几位学者已经指出建立企业和金融中介机构可进一步缓解金融市场摩擦。
外文文献及翻译
外文文献原稿和译文原稿DATABASEA database may be defined as a collection interrelated data store together with as little redundancy as possible to serve one or more applications in an optimal fashion .the data are stored so that they are independent of programs which use the data .A common and controlled approach is used in adding new data and in modifying and retrieving existing data within the data base .One system is said to contain a collection of database if they are entirely separate in structure .A database may be designed for batch processing , real-time processing ,or in-line processing .A data base system involves application program, DBMS, and database.THE INTRODUCTION TO DATABASE MANAGEMENT SYSTEMSThe term database is often to describe a collection of related files that is organized into an integrated structure that provides different people varied access to the same data. In many cases this resource is located in different files in different departments throughout the organization, often known only to the individuals who work with their specific portion of the total information. In these cases, the potential value of the information goes unrealized because a person in other departments who may need it does not know it or it cannot be accessed efficiently. In an attempt to organize their information resources and provide for timely and efficient access, many companies have implemented databases.A database is a collection of related data. By data, we mean known facts that can be recorded and that have implicit meaning. For example, the names, telephone numbers, and addresses of all the people you know. You may have recorded this data in an indexed address book, or you may have stored it on a diskette using a personalcomputer and software such as DBASE Ⅲor Lotus 1-2-3. This is a collection of related data with an implicit meaning and hence is a database.The above definition of database is quite general. For example, we may consider the collection of words that made up this page of text to be usually more restricted. A database has the following implicit properties:● A database is a logically coherent collection of data with some inherent meaning. A random assortment of data cannot be referred to as a database.● A database is designed, built, and populated with data for a specific purpose. It has an intended group of user and some preconceived applications in which these users are interested.● A database represents some aspect of the real world, sometimes called the miniworld. Changes to the miniworld are reflected in the database.In other words, a database has some source from which data are derived, some degree of interaction with events in the real world, and an audience that is actively interested in the contents of the database.A database management system (DBMS) is composed of three major parts: (1) a storage subsystem that stores and retrieves data in files; (2)a modeling and manipulation subsystem that provides the means with which to organize the data and to add, delete, maintain, and update the data; and (3) an interface between the DBMS and its users. Several major trends are emerging that enhance the value and usefulness of database management systems.●Managers who require more up-to-date information to make effective decisions.●Customers who demand increasingly sophisticated information services and more current information about the status of their orders, invoices, and accounts.●Users who find that they can develop custom applications with database systems in a fraction of the time it takes to use traditional programming languages.●Organizations that discover information has a strategic value; they utilize their database systems to gain an edge over their competitors.A DBMS can organize, process, and present selected data elements from the database. This capability enables decision makers to search, probe, and query database contents in order to extract answers to nonrecurring and unplanned questions that aren’t available in regular reports. These questions might initially be vague and/or p oorly defined, but people can “browse” through the database until they have the needed information. In short, the DBMS will “mange” the stored data items and assemble the needed items from the common database in response to the queries of those who aren’t programmers. In a file-oriented system, user needing special information may communicate their needs to a programmer, who, when time permits, will write one or more programs to extract the data and prepare the information. The availability of a DBMS, however, offers users a much faster alternative communications path.DATABASE QUERYIf the DBMS provides a way to interactively enter and update the database ,as well as interrogate it ,this capability allows for managing personal database. However, it does not automatically leave an audit trail of actions and does not provide the kinds of controls necessary in a multi-user organization .There controls are only available when a set of application programs is customized for each data entry and updating function.Software for personal computers that perform some of the DBMS functions has been very popular .Individuals for personal information storage and processing intended personal computers for us .Small enterprises, professionals like doctors, architects, engineers, lawyers and so on have also used these machines extensively. By the nature of intended usage ,database system on there machines are except from several of the requirements of full-fledged database systems. Since data sharing is not intended, concurrent operations even less so ,the software can be less complex .Security and integrity maintenance are de-emphasized or absent .as data volumes will be small, performance efficiency is also less important .In fact, the only aspect of a database system that is important is data independence. Data independence ,as stated earlier ,means that application programs and user queries need not recognize physical organization of data on secondary storage. The importance of this aspect , particularly for the personal computer user ,is that this greatly simplifies database usage . The user can store ,access and manipulate data at ahigh level (close to the application)and be totally shielded from the low level (close to the machine )details of data organization.DBMS STRUCTURING TECHNIQUESSpatial data management has been an active area of research in the database field for two decades ,with much of the research being focused on developing data structures for storing and indexing spatial data .however, no commercial database system provides facilities for directly de fining and storing spatial data ,and formulating queries based on research conditions on spatial data.There are two components to data management: history data management and version management .Both have been the subjects of research for over a decade. The troublesome aspect of temporal data management is that the boundary between applications and database systems has not been clearly drawn. Specifically, it is not clear how much of the typical semantics and facilities of temporal data management can and should be directly incorporated in a database system, and how much should be left to applications and users. In this section, we will provide a list of short-term research issues that should be examined to shed light on this fundamental question.The focus of research into history data management has been on defining the semantics of time and time interval, and issues related to understanding the semantics of queries and updates against history data stored in an attribute of a record. Typically, in the context of relational databases ,a temporal attribute is defined to hold a sequence of history data for the attribute. A history data consists of a data item and a time interval for which the data item is valid. A query may then be issued to retrieve history data for a specified time interval for the temporal attribute. The mechanism for supporting temporal attributes is to that for supporting set-valued attributes in a database system, such as UniSQL.In the absence of a support for temporal attributes, application developers who need to model and history data have simply simulated temporal attributes by creating attribute for the time interval ,along with the “temporal” attribute. This of course may result in duplication of records in a table, and more complicated search predicates in queries. The one necessary topic of research in history data management is to quantitatively establish the performance (and even productivity) differences betweenusing a database system that directly supports attributes and using a conventional database system that does not support either the set-valued attributes or temporal attributes.Data security, integrity, and independenceData security prevents unauthorized users from viewing or updating the database. Using passwords, users are allowed access to the entire database of the database, called subschemas. For example, an employee database can contain all the data about an individual employee, but one group of users may be authorized to view only payroll data, while others are allowed access to only work history and medical data.Data integrity refers to the accuracy, correctness, or validity of the data in the database. In a database system, data integrity means safeguarding the data against invalid alteration or destruction. In large on-line database system, data integrity becomes a more severe problem and two additional complications arise. The first has to do with many users accessing the database concurrently. For example, if thousands of travel agents book the same seat on the same flight, the first agent’s booking will be lost. In such cases the technique of locking the record or field provides the means for preventing one user from accessing a record while another user is updating the same record.The second complication relates to hardware, software or human error during the course of processing and involves database transaction which is a group of database modifications treated as a single unit. For example, an agent booking an airline reservation involves several database updates (i.e., adding the passenger’s name and address and updating the seats-available field), which comprise a single transaction. The database transaction is not considered to be completed until all updates have been completed; otherwise, none of the updates will be allowed to take place.An important point about database systems is that the database should exist independently of any of the specific applications. Traditional data processing applications are data dependent.When a DMBS is used, the detailed knowledge of the physical organization of the data does not have to be built into every application program. The application program asks the DBMS for data by field name, for example, a coded representationof “give me customer name and balance due” would be sent to the DBMS. Without a DBMS the programmer must reserve space for the full structure of the record in the program. Any change in data structure requires changes in all the applications programs.Data Base Management System (DBMS)The system software package that handles the difficult tasks associated with creating ,accessing and maintaining data base records is called a data base management system (DBMS). A DBMS will usually be handing multiple data calls concurrently.It must organize its system buffers so that different data operations can be in process together .It provides a data definition language to specify the conceptual schema and most likely ,some of the details regarding the implementation of the conceptual schema by the physical schema.The data definition language is a high-level language, enabling one to describe the conceptual schema in terms of a “data model “.At the present time ,there are four underling structures for database management systems. They are :List structures.Relational structures.Hierarchical (tree) structures.Network structures.Management Information System(MIS)An MIS can be defined as a network of computer-based data processing procedures developed in an organization and integrated as necessary with manual and other procedures for the purpose of providing timely and effective information to support decision making and other necessary management functions.One of the most difficult tasks of the MIS designer is to develop the information flow needed to support decision making .Generally speaking ,much of the information needed by managers who occupy different levels and who have different levels and have different responsibilities is obtained from a collection of exiting information system (or subsystems)Structure Query Language (SQL)SQL is a data base processing language endorsed by the American NationalStandards Institute. It is rapidly becoming the standard query language for accessing data on relational databases .With its simple ,powerful syntax ,SQL represents a great progress in database access for all levels of management and computing professionals.SQL falls into two forms : interactive SQL and embedded SQL. Embedded SQL usage is near to traditional programming in third generation languages .It is the interactive use of SQL that makes it most applicable for the rapid answering of ad hoc queries .With an interactive SQL query you just type in a few lines of SQL and you get the database response immediately on the screen.译文数据库数据库可以被定义为一个相互联系的数据库存储的集合。
浙江大学本科毕业论文外文文献翻译
核准通过，归档资料。
未经允许，请勿外传!浙江大学本科毕业论文外文文献翻译The influence of political connections on the firm value of small and medium-sized enterprises in China政治关联在中国对中小型企业价值的影响1摘要中小型企业的价值受很多因素的影响,比如股东、现金流以及政治关联等.这篇文章调查的正是在中国政治关联对中小型企业价值的影响。
通过实验数据来分析政治关联对企业价值效益的影响.结果表明政府关联是关键的因素并且在中国对中小型企业的价值具有负面影响。
2重要内容翻译2。
1引言在商业界,有越来越多关于政治关联的影响的经济研究。
它们发现政治关联能够帮助企业确保有利的规章条件以及成功获得资源，比如能够最终提高企业价值或是提升绩效的银行贷款，这种政治关联的影响在不同的经济条件下呈现不同的效果。
在高腐败和法律制度薄弱的国家，政治关联对企业价值具有决定性因素1的作用.中国由高度集权的计划经济向市场经济转变，政府对市场具有较强的控制作用，而且有大量的上市企业具有政治关联。
中小型企业发展的很迅速，他们已经在全球经济环境中变得越来越重要。
从90年代起, 政治因素对中国的任何规模的企业来说都变得越来越重要,尤其是中小型企业的价值。
和其他的部门相比较，中小型企业只有较小的现金流，不稳定的现金流且高负债率.一方面，中小型企业改变更加灵活；另一方面,中小型企业在由于企业规模以及对银行来说没有可以抵押的资产，在筹资方面较为困难。
企业如何应对微观经济环境和政策去保证正常的企业活动，并且政治关联如何影响企业价值？这篇论文调查政治关联和企业价值之间的联系,并且试图去研究企业是否可以从政治关联中获利提升企业价值。
2.2定义这些中小型企业之所以叫中小型企业，是和管理规模有关。
对这些小企业来说，雇员很少，营业额较低,资金一般由较少的人提供,因此，通常由这些业主直接管理企业。
外文文献翻译(图片版)
本科毕业论文外文参考文献译文及原文学院经济与贸易学院专业经济学（贸易方向）年级班别2007级 1 班学号3207004154学生姓名欧阳倩指导教师童雪晖2010 年 6 月 3 日目录1 外文文献译文（一）中国银行业的改革和盈利能力（第1、2、4部分） (1)2 外文文献原文（一）CHINA’S BANKING REFORM AND PROFITABILITY（Part 1、2、4） (9)1概述世界银行（1997年）曾声称，中国的金融业是其经济的软肋。
当一国的经济增长的可持续性岌岌可危的时候，金融业的改革一直被认为是提高资金使用效率和消费型经济增长重新走向平衡的必要（Lardy，1998年，Prasad，2007年）。
事实上，不久前，中国的国有银行被视为“技术上破产”，它们的生存需要依靠充裕的国家流动资金。
但是，在银行改革开展以来，最近，强劲的盈利能力已恢复到国有商业银行的水平。
但自从中国的国有银行在不久之前已经走上了改革的道路，它可能过早宣布银行业的改革尚未取得完全的胜利。
此外，其坚实的财务表现虽然强劲，但不可持续增长。
随着经济增长在2008年全球经济衰退得带动下已经开始软化，银行预计将在一个比以前更加困难的经济形势下探索。
本文的目的不是要评价银行业改革对银行业绩的影响，这在一个完整的信贷周期后更好解决。
相反，我们的目标是通过审查改革的进展和银行改革战略，并分析其近期改革后的强劲的财务表现，但是这不能完全从迄今所进行的改革努力分离。
本文有三个部分。
在第二节中，我们回顾了中国的大型国有银行改革的战略，以及其执行情况，这是中国银行业改革的主要目标。
第三节中分析了2007年的财务表现集中在那些在市场上拥有浮动股份的四大国有商业银行：中国工商银行（工商银行），中国建设银行（建行），对中国银行（中银）和交通银行（交通银行）。
引人注目的是中国农业银行，它仍然处于重组上市过程中得适当时候的后期。
第四节总结一个对银行绩效评估。
毕业设计论文外文文献翻译
毕业设计(论文）外文文献翻译院系：财务与会计学院年级专业：201＊级财务管理姓名:学号：132148*＊*附件: 财务风险管理【Abstract】Although financial risk has increased significantly in recent years risk and risk management are not contemporary issues。
The result of increasingly global markets is that risk may originate with events thousands of miles away that have nothing to do with the domestic market。
Information is available instantaneously which means that change and subsequent market reactions occur very quickly。
The economic climate and markets can be affected very quickly by changes in exchange rates interest rates and commodity prices。
Counterparties can rapidly become problematic。
As a result it is important to ensure financial risks are identified and managed appropriately. Preparation is a key component of risk management。
【Key Words】Financial risk，Risk management，YieldsI. Financial risks arising1.1What Is Risk1.1.1The concept of riskRisk provides the basis for opportunity. The terms risk and exposure have subtle differences in their meaning. Risk refers to the probability of loss while exposure is the possibility of loss although they are often used interchangeably。
外文文献及翻译
外文文献及翻译1. 文献："The Effects of Exercise on Mental Health"翻译：运动对心理健康的影响Abstract: This article explores the effects of exercise on mental health. The author discusses various studies that have been conducted on this topic, and presents evidence to support the claim that exercise can have positive impacts on mental well-being. The article also examines the mechanisms through which exercise affects mental health, such as the release of endorphins and the reduction of stress hormones. Overall, the author concludes that exercise is an effective strategy for improving mental health and recommends incorporating physical activity into daily routines.摘要：本文探讨了运动对心理健康的影响。
作者讨论了在这个主题上进行的各种研究，并提出证据支持运动对心理健康有积极影响的观点。
该文章还探讨了运动如何影响心理健康的机制，如内啡肽的释放和压力激素的减少。
总的来说，作者得出结论，运动是改善心理健康的有效策略，并建议将体育活动纳入日常生活。
2. 文献： "The Benefits of Bilingualism"翻译：双语能力的好处Abstract: This paper examines the benefits of bilingualism. The author presents research findings that demonstrate the cognitiveadvantages of being bilingual, such as enhanced problem-solving skills and improved attention control. The article also explores the social and cultural benefits of bilingualism, such as increased cultural awareness and the ability to communicate with people from different backgrounds. Additionally, the author discusses the positive effects of bilingualism on mental health, highlighting its role in delaying the onset of cognitive decline and in providing a buffer against age-related memory loss. Overall, the author concludes that bilingualism offers a range of advantages and recommends promoting bilingual education and language learning. 摘要：本文研究了双语能力的好处。
自动化专业-外文文献-英文文献-外文翻译-plc方面
1、外文原文（复印件)A: Fundamentals of Single-chip MicrocomputerTh e si ng le-ch i p mi cr oc om pu ter is t he c ul mi nat i on o f bo th t h e d ev el op me nt o f th e d ig it al com p ut er an d t he int e gr at ed ci rc ui ta r gu ab ly th e t ow m os t s i gn if ic ant i nv en ti on s o f t h e 20t h c en tu ry[1].Th es e to w t ype s o f a rc hi te ct ur e a re fo un d i n s i ng le—ch ip m i cr oc om pu te r。
S o me em pl oy th e s p li t p ro gr am/d at a me mo ry of t he H a rv ar d ar ch it ect u re, sh ow n in Fi g.3-5A—1，ot he r s fo ll ow t hep h il os op hy, wi del y a da pt ed f or ge n er al—pu rp os e c o mp ut er s an dm i cr op ro ce ss or s, of ma ki ng no lo gi c al di st in ct io n be tw ee n p ro gr am a n d da ta m em or y a s i n th e Pr in cet o n ar ch it ec tu re,sh ow n in F ig。
3-5A-2.In g en er al te r ms a s in gl e—ch i p mi cr oc om pu ter isc h ar ac te ri zed b y the i nc or po ra tio n of al l t he uni t s o f a co mp ut er i n to a s in gl e de v i ce，as s ho wn i n F ig3—5A—3。
外文文献及翻译
Yunnan Ethnic pattern in Packaging DesignAbstract: Art is a folk Mother of the arts，is the source of the new art, From which to draw a strong tradition of high—grade Nutrition。
The persons belonging to national folk arts Ethnic patterns，are folk arts Intraoperative a gem, its development Research，and with the means of modern art，art wind Grid，professional skills combine to form a unique Style and features a modern design There are important applications，this paper focuses on Minority Folk pattern in modern packaging design Meter applications are discussed.Keywords: Yunnan Ethnic. Pattern。
Packaging Design.IntroductionYunnan is a multi-ethnic province, Here multiply survive the Han, Yi, Bai More than twenty families， Zhuang, Miao， Dai, etc。
Nation. Long history of various ethnic groups in Yunnan Province， the source is far Long, creating a rich and colorful Folk art。
电气工程的外文文献(及翻译)
电气工程的外文文献(及翻译)文献一：Electric power consumption prediction model based on grey theory optimized by genetic algorithms本文介绍了一种基于混合灰色理论与遗传算法优化的电力消耗预测模型。
该模型使用时间序列数据来建立模型，并使用灰色理论来解决数据的不确定性问题。
通过遗传算法的优化，模型能够更好地预测电力消耗，并取得了优异的预测结果。
此模型可以在大规模电力网络中使用，并具有较高的可行性和可靠性。
文献二：Intelligent control for energy-efficient operation of electric motors本文研究了一种智能控制方法，用于电动机的节能运行。
该方法提供了一种更高效的控制策略，使电动机能够在不同负载条件下以较低的功率运行。
该智能控制使用模糊逻辑方法来确定最佳的控制参数，并使用遗传算法来优化参数。
实验结果表明，该智能控制方法可以显著降低电动机的能耗，节省电能。
文献三：Fault diagnosis system for power transformers based on dissolved gas analysis本文介绍了一种基于溶解气体分析的电力变压器故障诊断系统。
通过对变压器油中的气体样品进行分析，可以检测和诊断变压器内部存在的故障类型。
该系统使用人工神经网络模型来对气体分析数据进行处理和分类。
实验结果表明，该系统可以准确地检测和诊断变压器的故障，并有助于实现有效的维护和管理。
文献四：Power quality improvement using series active filter based on iterative learning control technique本文研究了一种基于迭代研究控制技术的串联有源滤波器用于电能质量改善的方法。
论文外文文献翻译
论文外文文献翻译以下是一篇700字左右的论文外文文献翻译：原文题目：The Role of Artificial Intelligence in Medical Diagnostics: A Review原文摘要：In recent years, there has been a growing interest in the use of artificial intelligence (AI) in the field of medical diagnostics. AI has the potential to improve the accuracy and efficiency of medical diagnoses, and can assist clinicians in making treatment decisions. This review aims to examine the current state of AI in medical diagnostics, and discuss its advantages and limitations. Several AI techniques, including machine learning, deep learning, and natural language processing, are discussed. The review also examines the ethical and legal considerations associated with the use of AI in medical diagnostics. Overall, AI has shown great promise in improving medical diagnostics, but further research is needed to fully understand its potential benefits and limitations.AI在医学诊断中发挥的作用：一项综述近年来，人工智能（AI）在医学诊断领域的应用引起了越来越多的关注。
外文参考文献(带中文翻译)
外文资料原文涂敏之会计学 8051208076Title:Future of SME finance（c）Background – the environment for SME finance has changedFuture economic recovery will depend on the possibility of Crafts, Trades and SMEs to exploit their potential for growth and employment creation.SMEs make a major contribution to growth and employment in the EU and are at the heart of the Lisbon Strategy, whose main objective is to turn Europe into the most competitive and dynamic knowledge-based economy in the world. However, the ability of SMEs to grow depends highly on their potential to invest in restructuring, innovation and qualification. All of these investments need capital and therefore access to finance.Against this background the consistently repeated complaint of SMEs about their problems regarding access to finance is a highly relevant constraint that endangers the economic recovery of Europe.Changes in the finance sector influence the behavior of credit institutes towards Crafts, Trades and SMEs. Recent and ongoing developments in the banking sector add to the concerns of SMEs and will further endanger their access to finance. The main changes in the banking sector which influence SME finance are:•Globalization and internationalization have increased the competition and the profit orientation in the sector;•worsening of the economic situations in some institutes (burst of the ITC bubble, insolvencies) strengthen the focus on profitability further;•Mergers and restructuring created larger structures and many local branches, which had direct and personalized contacts with small enterprises, were closed;•up-coming implementation of new capital adequacy rules (Basel II) will also change SME business of the credit sector and will increase its administrative costs;•Stricter interpretation of State-Aide Rules by the European Commission eliminates the support of banks by public guarantees; many of the effected banks are very active in SME finance.All these changes result in a higher sensitivity for risks and profits in the financesector.The changes in the finance sector affect the accessibility of SMEs to finance.Higher risk awareness in the credit sector, a stronger focus on profitability and the ongoing restructuring in the finance sector change the framework for SME finance and influence the accessibility of SMEs to finance. The most important changes are: •In order to make the higher risk awareness operational, the credit sector introduces new rating systems and instruments for credit scoring;•Risk assessment of SMEs by banks will force the enterprises to present more and better quality information on their businesses;•Banks will try to pass through their additional costs for implementing and running the new capital regulations (Basel II) to their business clients;•due to the increase of competition on interest rates, the bank sector demands more and higher fees for its services (administration of accounts, payments systems, etc.), which are not only additional costs for SMEs but also limit their liquidity;•Small enterprises will lose their personal relationship with decision-makers in local branches –the credit application process will become more formal and anonymous and will probably lose longer;•the credit sector will lose more and more i ts “public function” to provide access to finance for a wide range of economic actors, which it has in a number of countries, in order to support and facilitate economic growth; the profitability of lending becomes the main focus of private credit institutions.All of these developments will make access to finance for SMEs even more difficult and / or will increase the cost of external finance. Business start-ups and SMEs, which want to enter new markets, may especially suffer from shortages regarding finance. A European Code of Conduct between Banks and SMEs would have allowed at least more transparency in the relations between Banks and SMEs and UEAPME regrets that the bank sector was not able to agree on such a commitment.Towards an encompassing policy approach to improve the access of Crafts, Trades and SMEs to financeAll analyses show that credits and loans will stay the main source of finance for the SME sector in Europe. Access to finance was always a main concern for SMEs, but the recent developments in the finance sector worsen the situation even more.Shortage of finance is already a relevant factor, which hinders economic recovery in Europe. Many SMEs are not able to finance their needs for investment.Therefore, UEAPME expects the new European Commission and the new European Parliament to strengthen their efforts to improve the framework conditions for SME finance. Europe’s Crafts, Trades and SMEs ask for an encompassing policy approach, which includes not only the conditions for SMEs’ access to l ending, but will also strengthen their capacity for internal finance and their access to external risk capital.From UEAPME’s point of view such an encompassing approach should be based on three guiding principles:•Risk-sharing between private investors, financial institutes, SMEs and public sector;•Increase of transparency of SMEs towards their external investors and lenders;•improving the regulatory environment for SME finance.Based on these principles and against the background of the changing environment for SME finance, UEAPME proposes policy measures in the following areas:1. New Capital Requirement Directive: SME friendly implementation of Basel IIDue to intensive lobbying activities, UEAPME, together with other Business Associations in Europe, has achieved some improvements in favour of SMEs regarding the new Basel Agreement on regulatory capital (Basel II). The final agreement from the Basel Committee contains a much more realistic approach toward the real risk situation of SME lending for the finance market and will allow the necessary room for adaptations, which respect the different regional traditions and institutional structures.However, the new regulatory system will influence the relations between Banks and SMEs and it will depend very much on the way it will be implemented into European law, whether Basel II becomes burdensome for SMEs and if it will reduce access to finance for them.The new Capital Accord form the Basel Committee gives the financial market authorities and herewith the European Institutions, a lot of flexibility. In about 70 areas they have room to adapt the Accord to their specific needs when implementing itinto EU law. Some of them will have important effects on the costs and the accessibility of finance for SMEs.UEAPME expects therefore from the new European Commission and the new European Parliament:•The implementation of the new Capital Requirement Directive will be costly for the Finance Sector (up to 30 Billion Euro till 2006) and its clients will have to pay for it. Therefore, the implementation – especially for smaller banks, which are often very active in SME finance –has to be carried out with as little administrative burdensome as possible (reporting obligations, statistics, etc.).•The European Regulators must recognize traditional instruments for collaterals (guarantees, etc.) as far as possible.•The European Commission and later the Member States should take over the recommendations from the European Parliament with regard to granularity, access to retail portfolio, maturity, partial use, adaptation of thresholds, etc., which will ease the burden on SME finance.2. SMEs need transparent rating proceduresDue to higher risk awareness of the finance sector and the needs of Basel II, many SMEs will be confronted for the first time with internal rating procedures or credit scoring systems by their banks. The bank will require more and better quality information from their clients and will assess them in a new way. Both up-coming developments are already causing increasing uncertainty amongst SMEs.In order to reduce this uncertainty and to allow SMEs to understand the principles of the new risk assessment, UEAPME demands transparent rating procedures –rating procedures may not become a “Black Box” for SMEs: •The bank should communicate the relevant criteria affecting the rating of SMEs.•The bank should inform SMEs about its assessment in order to allow SMEs to improve.The negotiations on a European Code of Conduct between Banks and SMEs , which would have included a self-commitment for transparent rating procedures by Banks, failed. Therefore, UEAPME expects from the new European Commission and the new European Parliament support for:•binding rules in the framework of the new Capital Adequacy Directive,which ensure the transparency of rating procedures and credit scoring systems for SMEs;•Elaboration of national Codes of Conduct in order to improve the relations between Banks and SMEs and to support the adaptation of SMEs to the new financial environment.3. SMEs need an extension of credit guarantee systems with a special focus on Micro-LendingBusiness start-ups, the transfer of businesses and innovative fast growth SMEs also depended in the past very often on public support to get access to finance. Increasing risk awareness by banks and the stricter interpretation of State Aid Rules will further increase the need for public support.Already now, there are credit guarantee schemes in many countries on the limit of their capacity and too many investment projects cannot be realized by SMEs.Experiences show that Public money, spent for supporting credit guarantees systems, is a very efficient instrument and has a much higher multiplying effect than other instruments. One Euro form the European Investment Funds can stimulate 30 Euro investments in SMEs (for venture capital funds the relation is only 1:2).Therefore, UEAPME expects the new European Commission and the new European Parliament to support:•The extension of funds for national credit guarantees schemes in the framework of the new Multi-Annual Programmed for Enterprises;•The development of new instruments for securitizations of SME portfolios;•The recognition of existing and well functioning credit guarantees schemes as collateral;•More flexibility within the European Instruments, because of national differences in the situation of SME finance;•The development of credit guarantees schemes in the new Member States;•The development of an SBIC-like scheme in the Member States to close the equity gap (0.2 – 2.5 Mio Euro, according to the expert meeting on PACE on April 27 in Luxemburg).•the development of a financial support scheme to encourage the internalizations of SMEs (currently there is no scheme available at EU level: termination of JOP, fading out of JEV).4. SMEs need company and income taxation systems, whichstrengthen their capacity for self-financingMany EU Member States have company and income taxation systems with negative incentives to build-up capital within the company by re-investing their profits. This is especially true for companies, which have to pay income taxes. Already in the past tax-regimes was one of the reasons for the higher dependence of Europe’s SMEs on bank lending. In future, the result of rating w ill also depend on the amount of capital in the company; the high dependence on lending will influence the access to lending. This is a vicious cycle, which has to be broken.Even though company and income taxation falls under the competence of Member States, UEAPME asks the new European Commission and the new European Parliament to publicly support tax-reforms, which will strengthen the capacity of Crafts, Trades and SME for self-financing. Thereby, a special focus on non-corporate companies is needed.5. Risk Capital – equity financingExternal equity financing does not have a real tradition in the SME sector. On the one hand, small enterprises and family business in general have traditionally not been very open towards external equity financing and are not used to informing transparently about their business.On the other hand, many investors of venture capital and similar forms of equity finance are very reluctant regarding investing their funds in smaller companies, which is more costly than investing bigger amounts in larger companies. Furthermore it is much more difficult to set out of such investments in smaller companies.Even though equity financing will never become the main source of financing for SMEs, it is an important instrument for highly innovative start-ups and fast growing companies and it has therefore to be further developed. UEAPME sees three pillars for such an approach where policy support is needed:Availability of venture capital•The Member States should review their taxation systems in order to create incentives to invest private money in all forms of venture capital.•Guarantee instruments for equity financing should be further developed.Improve the conditions for investing venture capital into SMEs•The development of secondary markets for venture capital investments in SMEs should be supported.•Accounting Standards for SMEs should be revised in order to easetransparent exchange of information between investor and owner-manager.Owner-managers must become more aware about the need for transparency towards investors•SME owners will have to realise that in future access to external finance (venture capital or lending) will depend much more on a transparent and open exchange of information about the situation and the perspectives of their companies.•In order to fulfil the new needs for transparency, SMEs will have to use new information instruments (business plans, financial reporting, etc.) and new management instruments (risk-management, financial management, etc.).外文资料翻译涂敏之会计学 8051208076题目：未来的中小企业融资背景：中小企业融资已经改变未来的经济复苏将取决于能否工艺品，贸易和中小企业利用其潜在的增长和创造就业。
数据分析外文文献+翻译
数据分析外文文献+翻译文献1：《数据分析在企业决策中的应用》该文献探讨了数据分析在企业决策中的重要性和应用。
研究发现，通过数据分析可以获取准确的商业情报，帮助企业更好地理解市场趋势和消费者需求。
通过对大量数据的分析，企业可以发现隐藏的模式和关联，从而制定出更具竞争力的产品和服务策略。
数据分析还可以提供决策支持，帮助企业在不确定的环境下做出明智的决策。
因此，数据分析已成为现代企业成功的关键要素之一。
文献2：《机器研究在数据分析中的应用》该文献探讨了机器研究在数据分析中的应用。
研究发现，机器研究可以帮助企业更高效地分析大量的数据，并从中发现有价值的信息。
机器研究算法可以自动研究和改进，从而帮助企业发现数据中的模式和趋势。
通过机器研究的应用，企业可以更准确地预测市场需求、优化业务流程，并制定更具策略性的决策。
因此，机器研究在数据分析中的应用正逐渐受到企业的关注和采用。
文献3：《数据可视化在数据分析中的应用》该文献探讨了数据可视化在数据分析中的重要性和应用。
研究发现，通过数据可视化可以更直观地呈现复杂的数据关系和趋势。
可视化可以帮助企业更好地理解数据，发现数据中的模式和规律。
数据可视化还可以帮助企业进行数据交互和决策共享，提升决策的效率和准确性。
因此，数据可视化在数据分析中扮演着非常重要的角色。
翻译文献1标题： The Application of Data Analysis in Business Decision-making The Application of Data Analysis in Business Decision-making文献2标题： The Application of Machine Learning in Data Analysis The Application of Machine Learning in Data Analysis文献3标题： The Application of Data Visualization in Data Analysis The Application of Data Visualization in Data Analysis翻译摘要：本文献研究了数据分析在企业决策中的应用，以及机器研究和数据可视化在数据分析中的作用。
外文文献翻译译文
环境管理会计（EMA）是管理会计发展的趋势Christine Jasch摘要：组织机构和会计师们为什么应该关心环境问题？来自供应链、资金提供商、监管机构以及其他利益相关者对于环境绩效及其信息披露的压力，导致组织机构的与环境相关的成本不断增加。
但同时提高环境绩效能够带来潜在的货币利益这一观点也逐渐得到人们的认同，传统的会计实务不能充分提供对于环境管理和与之相关的战略决策所需要的信息。
由于联合国可持续发展事务署下的环境管理会计工作组的成立，以及由它主办的出版物的发行，环境管理会计得到了促进和提升。
最近，国际会计师联合会发行了一份关于环境管理会计的指导性文件，这将进一步推动环境管理会计在会计师中的应用。
这期《清洁生产》杂志的关于环境管理会计的这个特别问题，侧重于它的方法论背景，以及来自澳大利亚、奥地利、阿根廷、加拿大、日本和立陶宛的案例研究经验。
正文：环境问题伴随者相关费用,收入和利益,正被世界上大多数国家的公民,政府组织,合作型领导人给予越来越多的关注.但是,有一个越来越广泛的共识,那就是,传统的会计不能为合理的支持在环境管理责任方面的决策制定提供准确的信息.为了填补这个差距,目前,EMA的新兴领域已经受到持续增加的关注.在19世纪九十年代早期,美国环保署是第一个成立了正式的项目去促进EMA的采纳的国家机构.从那时起,在30个国家的组织已经开始推动和落实EMA的许多不同类型的与环保相关的管理措施. 对于EMA的广泛关注是由于联合国可持续发展事务司对EMA的提倡以及其对EMA书籍的委托出版。
国际会计师联合会决定授权在由联合国科学发展司EMA工作组发表的最早的关于EMA 两本出版物的基础上发展一个关于EMA的指导性文件以整合关于EMA的最好的信息并与此同时进行必要的更新和添加.这个文件既不是有规定的要求的标准,也不是个描述性研究报告.它意在成为一个提供指导性信息的文件,作为监管要求,标准和纯粹信息的中间地带.这样, 它的目标是提供了一个总体框架和EMA的定义是相当全面，这是一致的可能与其他现有的，广泛应用于环境会计框架与EMA必须通力合作，以减少一些就这一重要议题的国际混乱功能。
外文参考文献(带中文翻译)
外文资料原文涂敏之会计学 8051208076Title:Future of SME finance（/docs/pos_papers/2004/041027_SME-finance_final.do c）Background – the environment for SME finance has changedFuture economic recovery will depend on the possibility of Crafts, Trades and SMEs to exploit their potential for growth and employment creation.SMEs make a major contribution to growth and employment in the EU and are at the heart of the Lisbon Strategy, whose main objective is to turn Europe into the most competitive and dynamic knowledge-based economy in the world. However, the ability of SMEs to grow depends highly on their potential to invest in restructuring, innovation and qualification. All of these investments need capital and therefore access to finance.Against this background the consistently repeated complaint of SMEs about their problems regarding access to finance is a highly relevant constraint that endangers the economic recovery of Europe.Changes in the finance sector influence the behavior of credit institutes towards Crafts, Trades and SMEs. Recent and ongoing developments in the banking sector add to the concerns of SMEs and will further endanger their access to finance. The main changes in the banking sector which influence SME finance are:•Globalization and internationalization have increased the competition and the profit orientation in the sector;•worsening of the economic situations in some institutes (burst of the ITC bubble, insolvencies) strengthen the focus on profitability further;•Mergers and restructuring created larger structures and many local branches, which had direct and personalized contacts with small enterprises, were closed;•up-coming implementation of new capital adequacy rules (Basel II) will also change SME business of the credit sector and will increase its administrative costs;•Stricter interpretation of State-Aide Rules by the European Commission eliminates the support of banks by public guarantees; many of the effected banks are very active in SME finance.All these changes result in a higher sensitivity for risks and profits in the finance sector.The changes in the finance sector affect the accessibility of SMEs to finance.Higher risk awareness in the credit sector, a stronger focus on profitability and the ongoing restructuring in the finance sector change the framework for SME finance and influence the accessibility of SMEs to finance. The most important changes are: •In order to make the higher risk awareness operational, the credit sector introduces new rating systems and instruments for credit scoring;•Risk assessment of SMEs by banks will force the enterprises to present more and better quality information on their businesses;•Banks will try to pass through their additional costs for implementing and running the new capital regulations (Basel II) to their business clients;•due to the increase of competition on interest rates, the bank sector demands more and higher fees for its services (administration of accounts, payments systems, etc.), which are not only additional costs for SMEs but also limit their liquidity;•Small enterprises will lose their personal relationship with decision-makers in local branches –the credit application process will become more formal and anonymous and will probably lose longer;•the credit sector will lose more and more its “public function” to provide access to finance for a wide range of economic actors, which it has in a number of countries, in order to support and facilitate economic growth; the profitability of lending becomes the main focus of private credit institutions.All of these developments will make access to finance for SMEs even more difficult and / or will increase the cost of external finance. Business start-ups and SMEs, which want to enter new markets, may especially suffer from shortages regarding finance. A European Code of Conduct between Banks and SMEs would have allowed at least more transparency in the relations between Banks and SMEs and UEAPME regrets that the bank sector was not able to agree on such a commitment.Towards an encompassing policy approach to improve the access of Crafts, Trades and SMEs to financeAll analyses show that credits and loans will stay the main source of finance for the SME sector in Europe. Access to finance was always a main concern for SMEs,but the recent developments in the finance sector worsen the situation even more. Shortage of finance is already a relevant factor, which hinders economic recovery in Europe. Many SMEs are not able to finance their needs for investment.Therefore, UEAPME expects the new European Commission and the new European Parliament to strengthen their efforts to improve the framework conditions for SME finance. Europe’s Crafts, Trades and SMEs ask for an encompassing policy approach, which includes not only the conditions for SMEs’ access to lending, but will also strengthen their capacity for internal finance and their access to external risk capital.From UEAPM E’s point of view such an encompassing approach should be based on three guiding principles:•Risk-sharing between private investors, financial institutes, SMEs and public sector;•Increase of transparency of SMEs towards their external investors and lenders;•improving the regulatory environment for SME finance.Based on these principles and against the background of the changing environment for SME finance, UEAPME proposes policy measures in the following areas:1. New Capital Requirement Directive: SME friendly implementation of Basel IIDue to intensive lobbying activities, UEAPME, together with other Business Associations in Europe, has achieved some improvements in favour of SMEs regarding the new Basel Agreement on regulatory capital (Basel II). The final agreement from the Basel Committee contains a much more realistic approach toward the real risk situation of SME lending for the finance market and will allow the necessary room for adaptations, which respect the different regional traditions and institutional structures.However, the new regulatory system will influence the relations between Banks and SMEs and it will depend very much on the way it will be implemented into European law, whether Basel II becomes burdensome for SMEs and if it will reduce access to finance for them.The new Capital Accord form the Basel Committee gives the financial market authorities and herewith the European Institutions, a lot of flexibility. In about 70areas they have room to adapt the Accord to their specific needs when implementing it into EU law. Some of them will have important effects on the costs and the accessibility of finance for SMEs.UEAPME expects therefore from the new European Commission and the new European Parliament:•The implementation of the new Capital Requirement Directive will be costly for the Finance Sector (up to 30 Billion Euro till 2006) and its clients will have to pay for it. Therefore, the implementation – especially for smaller banks, which are often very active in SME finance –has to be carried out with as little administrative burdensome as possible (reporting obligations, statistics, etc.).•The European Regulators must recognize traditional instruments for collaterals (guarantees, etc.) as far as possible.•The European Commission and later the Member States should take over the recommendations from the European Parliament with regard to granularity, access to retail portfolio, maturity, partial use, adaptation of thresholds, etc., which will ease the burden on SME finance.2. SMEs need transparent rating proceduresDue to higher risk awareness of the finance sector and the needs of Basel II, many SMEs will be confronted for the first time with internal rating procedures or credit scoring systems by their banks. The bank will require more and better quality information from their clients and will assess them in a new way. Both up-coming developments are already causing increasing uncertainty amongst SMEs.In order to reduce this uncertainty and to allow SMEs to understand the principles of the new risk assessment, UEAPME demands transparent rating procedures –rating procedures may not become a “Black Box” for SMEs:•The bank should communicate the relevant criteria affecting the rating of SMEs.•The bank should inform SMEs about its assessment in order to allow SMEs to improve.The negotiations on a European Code of Conduct between Banks and SMEs , which would have included a self-commitment for transparent rating procedures by Banks, failed. Therefore, UEAPME expects from the new European Commission and the new European Parliament support for:•binding rules in the framework of the new Capital Adequacy Directive, which ensure the transparency of rating procedures and credit scoring systems for SMEs;•Elaboration of national Codes of Conduct in order to improve the relations between Banks and SMEs and to support the adaptation of SMEs to the new financial environment.3. SMEs need an extension of credit guarantee systems with a special focus on Micro-LendingBusiness start-ups, the transfer of businesses and innovative fast growth SMEs also depended in the past very often on public support to get access to finance. Increasing risk awareness by banks and the stricter interpretation of State Aid Rules will further increase the need for public support.Already now, there are credit guarantee schemes in many countries on the limit of their capacity and too many investment projects cannot be realized by SMEs.Experiences show that Public money, spent for supporting credit guarantees systems, is a very efficient instrument and has a much higher multiplying effect than other instruments. One Euro form the European Investment Funds can stimulate 30 Euro investments in SMEs (for venture capital funds the relation is only 1:2).Therefore, UEAPME expects the new European Commission and the new European Parliament to support:•The extension of funds for national credit guarantees schemes in the framework of the new Multi-Annual Programmed for Enterprises;•The development of new instruments for securitizations of SME portfolios;•The recognition of existing and well functioning credit guarantees schemes as collateral;•More flexibility within the European Instruments, because of national differences in the situation of SME finance;•The development of credit guarantees schemes in the new Member States;•The development of an SBIC-like scheme in the Member States to close the equity gap (0.2 – 2.5 Mio Euro, according to the expert meeting on PACE on April 27 in Luxemburg).•the development of a financial support scheme to encourage the internalizations of SMEs (currently there is no scheme available at EU level: termination of JOP, fading out of JEV).4. SMEs need company and income taxation systems, which strengthen their capacity for self-financingMany EU Member States have company and income taxation systems with negative incentives to build-up capital within the company by re-investing their profits. This is especially true for companies, which have to pay income taxes. Already in the past tax-regimes was one of the reasons for the higher dependence of Europe’s SMEs on bank lending. In future, the result of rating will also depend on the amount of capital in the company; the high dependence on lending will influence the access to lending. This is a vicious cycle, which has to be broken.Even though company and income taxation falls under the competence of Member States, UEAPME asks the new European Commission and the new European Parliament to publicly support tax-reforms, which will strengthen the capacity of Crafts, Trades and SME for self-financing. Thereby, a special focus on non-corporate companies is needed.5. Risk Capital – equity financingExternal equity financing does not have a real tradition in the SME sector. On the one hand, small enterprises and family business in general have traditionally not been very open towards external equity financing and are not used to informing transparently about their business.On the other hand, many investors of venture capital and similar forms of equity finance are very reluctant regarding investing their funds in smaller companies, which is more costly than investing bigger amounts in larger companies. Furthermore it is much more difficult to set out of such investments in smaller companies.Even though equity financing will never become the main source of financing for SMEs, it is an important instrument for highly innovative start-ups and fast growing companies and it has therefore to be further developed. UEAPME sees three pillars for such an approach where policy support is needed:Availability of venture capital•The Member States should review their taxation systems in order to create incentives to invest private money in all forms of venture capital.•Guarantee instruments for equity financing should be further developed.Improve the conditions for investing venture capital into SMEs•The development of secondary markets for venture capital investments in SMEs should be supported.•Accounting Standards for SMEs should be revised in order to ease transparent exchange of information between investor and owner-manager.Owner-managers must become more aware about the need for transparency towards investors•SME owners will have to realise that in future access to external finance (venture capital or lending) will depend much more on a transparent and open exchange of information about the situation and the perspectives of their companies.•In order to fulfil the new needs for transparency, SMEs will have to use new information instruments (business plans, financial reporting, etc.) and new management instruments (risk-management, financial management, etc.).外文资料翻译涂敏之会计学 8051208076题目：未来的中小企业融资背景：中小企业融资已经改变未来的经济复苏将取决于能否工艺品，贸易和中小企业利用其潜在的增长和创造就业。
_毕业设计外文文献及翻译_
_毕业设计外文文献及翻译_Graduation Thesis Foreign Literature Review and Chinese Translation1. Title: "The Impact of Artificial Intelligence on Society"Abstract:人工智能对社会的影响摘要：人工智能技术的快速发展引发了关于其对社会影响的讨论。
本文探讨了人工智能正在重塑不同行业（包括医疗保健、交通运输和教育）的各种方式。
还讨论了AI实施的潜在益处和挑战，以及伦理考量。
总体而言，本文旨在提供对人工智能对社会影响的全面概述。
2. Title: "The Future of Work: Automation and Job Displacement"Abstract:With the rise of automation technologies, there is growing concern about the potential displacement of workers in various industries. This paper examines the trends in automation and its impact on jobs, as well as the implications for workforce development and retraining programs. The ethical and social implications of automation are also discussed, along with potential strategies for mitigating job displacement effects.工作的未来：自动化和失业摘要：随着自动化技术的兴起，人们越来越担心各行业工人可能被替代的问题。
毕业论文外文文献及翻译
毕业论文外文文献及翻译毕业论文外文文献及翻译在撰写毕业论文的过程中，外文文献的引用和翻译是不可或缺的一部分。
外文文献的引用可以增加论文的可信度和学术性，而翻译则是将外文文献的内容转化为母语读者所能理解的形式。
本文将探讨毕业论文中外文文献的引用和翻译的重要性，并提供一些建议和技巧。
首先，外文文献的引用对于毕业论文的写作至关重要。
引用外文文献可以为论文提供更多的证据和支持，增强论文的可信度。
在引用外文文献时，需要确保文献的来源可靠，作者权威，内容与论文主题相关。
此外，引用外文文献还可以展示作者对国际学术研究的关注和理解，提升论文的学术性。
然而，引用外文文献并不意味着直接复制粘贴原文内容。
在论文中，外文文献的内容需要进行翻译，以确保读者能够理解和接受。
翻译外文文献需要一定的技巧和方法。
首先，翻译者需要确保准确理解原文的意思。
对于一些专业术语和学术用语，可以通过查阅专业词典或咨询专业人士来获得准确的翻译。
其次，翻译时需要注意语言的准确性和流畅性。
翻译应该符合母语读者的语言习惯和表达方式，使得读者能够顺畅地理解文献内容。
最后，翻译后的文献内容应该与论文的整体风格和语言风格保持一致，避免出现突兀的翻译。
在引用外文文献和翻译时，研究者还应该注意一些细节。
首先，引用外文文献时需要标注出处和页码，以便读者查阅原文。
其次，在引用外文文献时可以使用引文的方式，即将原文内容放在引号中，并注明作者和出处。
这样可以明确区分原文和翻译内容，避免产生版权纠纷。
另外，翻译后的文献内容应该与论文的整体结构和逻辑相符，不应该脱离论文的主题和论证。
在进行外文文献的引用和翻译时，还可以借助一些工具和资源。
首先，可以使用文献管理软件来管理和引用外文文献。
这些软件可以帮助研究者整理和管理大量的文献资料，并自动生成引用格式。
其次，可以使用在线翻译工具来辅助翻译。
然而，需要注意的是，机器翻译并不完美，可能存在一些语义和语法错误。
因此，研究者在使用机器翻译时需要仔细校对和修正翻译结果。
文学作品中英文对照外文翻译文献
文学作品中英文对照外文翻译文献
本文旨在汇总文学作品中的英文和中文对照外文翻译文献，共有以下几篇：
1. 《傲慢与偏见》
翻译：英文原版名为“Pride and Prejudice”，中文版由钱钟书翻译。
该小说是英国作家简.奥斯汀的代表作之一，描绘了19世纪英国中上层社会的生活和爱情故事。
2. 《了不起的盖茨比》
翻译：英文原版名为“The Great Gatsby”，中文版由杨绛翻译。
小说主要讲述了一个居住在纽约长岛的年轻白领盖茨比为了追求他的旧爱黛西而付出的努力，是20世纪美国文学的经典之作。
3. 《麦田里的守望者》
翻译：英文原版名为“The Catcher in the Rye”，中文版由施蛰存翻译。
该小说主人公霍尔顿是美国现代文学中最为知名的反英雄形象之一，作品深刻地揭示了青少年内心的孤独和矛盾。
4. 《1984》
翻译：英文原版名为“1984”，中文版由李敬瑞翻译。
该小说是英国作家乔治.奥威尔的代表作之一，描绘了一个虚构的极权主义社会。
以上是部分文学作品的中英文对照外文翻译文献，可以帮助读者更好地理解和学习相关文学作品。
外文文献翻译原文+译文
外文文献翻译原文Analysis of Con tin uous Prestressed Concrete BeamsChris BurgoyneMarch 26, 20051、IntroductionThis conference is devoted to the development of structural analysis rather than the strength of materials, but the effective use of prestressed concrete relies on an appropriate combination of structural analysis techniques with knowledge of the material behaviour. Design of prestressed concrete structures is usually left to specialists; the unwary will either make mistakes or spend inordinate time trying to extract a solution from the various equations.There are a number of fundamental differences between the behaviour of prestressed concrete and that of other materials. Structures are not unstressed when unloaded; the design space of feasible solutions is totally bounded；in hyperstatic structures, various states of self-stress can be induced by altering the cable profile, and all of these factors get influenced by creep and thermal effects. How were these problems recognised and how have they been tackled?Ever since the development of reinforced concrete by Hennebique at the end of the 19th century (Cusack 1984), it was recognised that steel and concrete could be more effectively combined if the steel was pretensioned, putting the concrete into compression. Cracking could be reduced, if not prevented altogether, which would increase stiffness and improve durability. Early attempts all failed because the initial prestress soon vanished, leaving the structure to be- have as though it was reinforced; good descriptions of these attempts are given by Leonhardt (1964) and Abeles (1964).It was Freyssineti’s observations of the sagging of the shallow arches on three bridges that he had just completed in 1927 over the River Allier near Vichy which led directly to prestressed concrete (Freyssinet 1956). Only the bridge at Boutiron survived WWII (Fig 1). Hitherto, it had been assumed that concrete had a Young’s modulus which remained fixed, but he recognised that the de- ferred strains due to creep explained why the prestress had been lost in the early trials. Freyssinet (Fig. 2) also correctly reasoned that high tensile steel had to be used, so that some prestress would remain after the creep had occurred, and alsothat high quality concrete should be used, since this minimised the total amount of creep. The history of Freyssineti’s early prestressed concrete work is written elsewhereFigure1:Boutiron Bridge,Vic h yFigure 2: Eugen FreyssinetAt about the same time work was underway on creep at the BRE laboratory in England ((Glanville 1930) and (1933)). It is debatable which man should be given credit for the discovery of creep but Freyssinet clearly gets the credit for successfully using the knowledge to prestress concrete.There are still problems associated with understanding how prestressed concrete works, partly because there is more than one way of thinking about it. These different philosophies are to some extent contradictory, and certainly confusing to the young engineer. It is also reflected, to a certain extent, in the various codes of practice.Permissible stress design philosophy sees prestressed concrete as a way of avoiding cracking by eliminating tensile stresses; the objective is for sufficient compression to remain after creep losses. Untensionedreinforcement, which attracts prestress due to creep, is anathema. This philosophy derives directly from Freyssinet’s logic and is primarily a working stress concept.Ultimate strength philosophy sees prestressing as a way of utilising high tensile steel as reinforcement. High strength steels have high elastic strain capacity, which could not be utilised when used as reinforcement; if the steel is pretensioned, much of that strain capacity is taken out before bonding the steel to the concrete. Structures designed this way are normally designed to be in compression everywhere under permanent loads, but allowed to crack under high live load. The idea derives directly from the work of Dischinger (1936) and his work on the bridge at Aue in 1939 (Schonberg and Fichter 1939), as well as that of Finsterwalder (1939). It is primarily an ultimate load concept. The idea of partial prestressing derives from these ideas.The Load-Balancing philosophy, introduced by T.Y. Lin, uses prestressing to counter the effect of the permanent loads (Lin 1963). The sag of the cables causes an upward force on the beam, which counteracts the load on the beam. Clearly, only one load can be balanced, but if this is taken as the total dead weight, then under that load the beam will perceive only the net axial prestress and will have no tendency to creep up or down.These three philosophies all have their champions, and heated debates take place between them as to which is the most fundamental.2、Section designFrom the outset it was recognised that prestressed concrete has to be checked at both the working load and the ultimate load. For steel structures, and those made from reinforced concrete, there is a fairly direct relationship between the load capacity under an allowable stress design, and that at the ultimate load under an ultimate strength design. Older codes were based on permissible stresses at the working load; new codes use moment capacities at the ultimate load. Different load factors are used in the two codes, but a structure which passes one code is likely to be acceptable under the other.For prestressed concrete, those ideas do not hold, since the structure is highly stressed, even when unloaded. A small increase of load can cause some stress limits to be breached, while a large increase in load might be needed to cross other limits. The designer has considerable freedom to vary both the working load and ultimate load capacities independently; both need to be checked.A designer normally has to check the tensile and compressive stresses, in both the top and bottom fibre of the section, for every load case. The critical sections are normally, but not always, the mid-span and the sections over piers but other sections may become critical ，when the cable profile has to be determined.The stresses at any position are made up of three components, one of which normally has a different sign from the other two; consistency of sign convention is essential.If P is the prestressing force and e its eccentricity, A and Z are the area of the cross-section and its elastic section modulus, while M is the applied moment, then where ft and fc are the permissible stresses in tension and compression.c e t f ZM Z P A P f ≤-+≤Thus, for any combination of P and M , the designer already has four in- equalities to deal with.The prestressing force differs over time, due to creep losses, and a designer isusually faced with at least three combinations of prestressing force and moment;• the applied moment at the time the prestress is first applied, before creep losses occur,• the maximum applied moment after creep losses, and• the minimum applied moment after creep losses.Figure 4: Gustave MagnelOther combinations may be needed in more complex cases. There are at least twelve inequalities that have to be satisfied at any cross-section, but since an I-section can be defined by six variables, and two are needed to define the prestress, the problem is over-specified and it is not immediately obvious which conditions are superfluous. In the hands of inexperienced engineers, the design process can be very long-winded. However, it is possible to separate out the design of the cross-section from the design of the prestress. By considering pairs of stress limits on the same fibre, but for different load cases, the effects of the prestress can be eliminated, leaving expressions of the form:rangestress e Perm issibl Range Mom entZ These inequalities, which can be evaluated exhaustively with little difficulty, allow the minimum size of the cross-section to be determined.Once a suitable cross-section has been found, the prestress can be designed using a construction due to Magnel (Fig.4). The stress limits can all be rearranged into the form:()M fZ PA Z e ++-≤1 By plotting these on a diagram of eccentricity versus the reciprocal of the prestressing force, a series of bound lines will be formed. Provided the inequalities (2) are satisfied, these bound lines will always leave a zone showing all feasible combinations of P and e. The most economical design, using the minimum prestress, usually lies on the right hand side of the diagram, where the design is limited by the permissible tensile stresses.Plotting the eccentricity on the vertical axis allows direct comparison with the crosssection, as shown in Fig. 5. Inequalities (3) make no reference to the physical dimensions of the structure, but these practical cover limits can be shown as wellA good designer knows how changes to the design and the loadings alter the Magnel diagram. Changing both the maximum andminimum bending moments, but keeping the range the same, raises and lowers the feasible region. If the moments become more sagging the feasible region gets lower in the beam.In general, as spans increase, the dead load moments increase in proportion to the live load. A stage will be reached where the economic point (A on Fig.5) moves outside the physical limits of the beam; Guyon (1951a) denoted the limiting condition as the critical span. Shorter spans will be governed by tensile stresses in the two extreme fibres, while longer spans will be governed by the limiting eccentricity and tensile stresses in the bottom fibre. However, it does not take a large increase in moment ，at which point compressive stresses will govern in the bottom fibre under maximum moment.Only when much longer spans are required, and the feasible region moves as far down as possible, does the structure become governed by compressive stresses in both fibres.3、Continuous beamsThe design of statically determinate beams is relatively straightforward; the engineer can work on the basis of the design of individual cross-sections, as outlined above. A number of complications arise when the structure is indeterminate which means that the designer has to consider, not only a critical section,but also the behaviour of the beam as a whole. These are due to the interaction of a number of factors, such as Creep, Temperature effects and Construction Sequence effects. It is the development of these ideas whichforms the core of this paper. The problems of continuity were addressed at a conference in London (Andrew and Witt 1951). The basic principles, and nomenclature, were already in use, but to modern eyes concentration on hand analysis techniques was unusual, and one of the principle concerns seems to have been the difficulty of estimating losses of prestressing force.3.1 Secondary MomentsA prestressing cable in a beam causes the structure to deflect. Unlike the statically determinate beam, where this motion is unrestrained, the movement causes a redistribution of the support reactions which in turn induces additional moments. These are often termed Secondary Moments, but they are not always small, or Parasitic Moments, but they are not always bad.Freyssinet’s bridge across the Marne at Luzancy, started in 1941 but not completed until 1946, is often thought of as a simply supported beam, but it was actually built as a two-hinged arch (Harris 1986), with support reactions adjusted by means of flat jacks and wedges which were later grouted-in (Fig.6). The same principles were applied in the later and larger beams built over the same river.Magnel built the first indeterminate beam bridge at Sclayn, in Belgium (Fig.7) in 1946. The cables are virtually straight, but he adjusted the deck profile so that the cables were close to the soffit near mid-span. Even with straight cables the sagging secondary momentsare large; about 50% of the hogging moment at the central support caused by dead and live load.The secondary moments cannot be found until the profile is known but the cablecannot be designed until the secondary moments are known. Guyon (1951b) introduced the concept of the concordant profile, which is a profile that causes no secondary moments; es and ep thus coincide. Any line of thrust is itself a concordant profile.The designer is then faced with a slightly simpler problem; a cable profile has to be chosen which not only satisfies the eccentricity limits (3) but is also concordant. That in itself is not a trivial operation, but is helped by the fact that the bending moment diagram that results from any load applied to a beam will itself be a concordant profile for a cable of constant force. Such loads are termed notional loads to distinguish them from the real loads on the structure. Superposition can be used to progressively build up a set of notional loads whose bending moment diagram gives the desired concordant profile.3.2 Temperature effectsTemperature variations apply to all structures but the effect on prestressed concrete beams can be more pronounced than in other structures. The temperature profile through the depth of a beam (Emerson 1973) can be split into three components for the purposes of calculation (Hambly 1991). The first causes a longitudinal expansion, which is normally released by the articulation of the structure; the second causes curvature which leads to deflection in all beams and reactant moments in continuous beams, while the third causes a set of self-equilibrating set of stresses across the cross-section.The reactant moments can be calculated and allowed-for, but it is the self- equilibrating stresses that cause the main problems for prestressed concrete beams. These beams normally have high thermal mass which means that daily temperature variations do not penetrate to the core of the structure. The result is a very non-uniform temperature distribution across the depth which in turn leads to significant self-equilibrating stresses. If the core of the structure is warm, while the surface is cool, such as at night, then quite large tensile stresses can be developed on the top and bottom surfaces. However, they only penetrate a very short distance into the concrete and the potential crack width is very small. It can be very expensive to overcome the tensile stress by changing the section or the prestress。
工业工程英文文献及外文翻译
附录附录1：英文文献Line Balancing in the Real WorldAbstract:Line Balancing (LB) is a classic, well-researched Operations Research (OR) optimization problem of significant industrial importance. It is one of those problems where domain expertise does not help very much: whatever the number of years spent solving it, one is each time facing an intractable problem with an astronomic number of possible solutions and no real guidance on how to solve it in the best way, unless one postulates that the old way is the best way .Here we explain an apparent paradox: although many algorithms have been proposed in the past, and despite the problem’s practical importance, just one commercially available LB software currently appears to be available for application in industries such as automotive. We speculate that this may be due to a misalignment between the academic LB problem addressed by OR, and the actual problem faced by the industry.Keyword:Line Balancing, Assembly lines, OptimizationLine Balancing in the Real WorldEmanuel FalkenauerOptimal DesignAv. Jeanne 19A boîte2, B-1050 Brussels, Belgium+32 (0)2 646 10 741 IntroductionAssembly Line Balancing, or simply Line Balancing (LB), is the problem of assigning operations to workstations along an assembly line, in such a way that the assignment be optimal in some sense. Ever since Henry Ford’s introduction of assembly lines, LB has been an optimization problem of significant industrial importance: the efficiency difference between an optimal and a sub-optimal assignment can yield economies (or waste) reaching millions of dollars per year.LB is a classic Operations Research (OR) optimization problem, having been tackled by OR over several decades. Many algorithms have been proposed for the problem. Yet despite the practical importance of the problem, and the OR efforts that have been made to tackle it, little commercially available software is available to help industry in optimizing their lines. In fact, according to a recent survey by Becker and Scholl (2023), there appear to be currently just two commercially available packages featuring both a state of the art optimization algorithm and auser-friendly interface for data management. Furthermore, one of those packages appears to handle only the “clean” formulation of the problem (Simple Assembly Line Balancing Problem, or SALBP), which leaves only one package available for industries such as automotive. This situation appears to be paradoxical, or at least unexpected: given the huge economies LB can generate, one would expect several software packages vying to grab a part of those economies.It appears that the gap between the available OR results and their dissemination in Today’s industry, is probably due to a misalignment between the academic LB problem addressed by most of the OR approaches, and the actual problem being faced by the industry. LB is a difficult optimization problem even its simplest forms are NP-hard – see Garry and Johnson, 1979), so the approach taken by OR has typically been to simplify it, in order to bring it to a level of complexity amenable to OR tools. While this is a perfectly valid approach in general, in the particular case of LB it led some definitions of the problem hat ignore many aspects of the real-world problem.Unfortunately, many of the aspects that have been left out in the OR approach are in fact crucial to industries such as automotive, in the sense that any solution ignoring (violating) those aspects becomes unusable in the industry.In the sequel, we first briefly recall classic OR definitions of LB, and then review how the actual line balancing problem faced by the industry differs from them, and why a solution to the classic OR problem maybe unusable in some industries.2 OR Definitions of LBThe classic OR definition of the line balancing problem, dubbed SALBP (Simple Assembly Line Balancing Problem) by Becker and Scholl (2023), goes as follows. Given a set of tasks of various durations, a set of precedence constraints among the tasks, and a set of workstations, assign each task to exactly one workstation in such a way that no precedence constraint is violated and the assignment is optimal. The optimality criterion gives rise to two variants of the problem: either a cycle time is given that cannot be exceeded by the sum of durations of all tasks assigned to any workstation and the number of workstations is to be minimized, or the number of workstations is fixed and the line cycle time, equal to the largest sum of durations of task assigned to a workstation, is to be minimized.Although the SALBP only takes into account two constraints (the precedence constraints plus the cycle time, or the precedence constraints plus the number of workstations), it is by far the variant of line balancing that has been the most researched. We have contributed to that effort in Falkenauer and Delchambre (1992), where we proposed a Grouping Genetic Algorithm approach that achieved some of the best performance in the field. The Grouping Genetic Algorithm technique itself was presented in detail in Falkenauer (1998).However well researched, the SALBP is hardly applicable in industry, as we will see shortly. The fact has not escaped the attention of the OR researches, and Becker and Scholl (2023) define many extensions to SALBP, yielding a commondenomination GALBP (Generalized Assembly Line Balancing Problem). Each of the extensions reported in their authoritative survey aims to handle an additional difficulty present in real-world line balancing. We have tackled one of those aspects in Falkenauer (1997), also by applying the Grouping Genetic Algorithm.The major problem with most of the approaches reported by Becker and Scholl (2023) is that they generalize the simple SALBP in just one or two directions. The real world line balancing, as faced in particular by the automotive industry, requires tackling many of those generalizations simultaneously.3 What Differs in the Real World?Although even the simple SALBP is NP-hard, it is far from capturing the true complexity of the problem in its real-world incarnations. On the other hand, small instances of the problem, even though they are difficult to solve to optimality, are a tricky target for line balancing software, because small instances of the problem can be solved closet optimality by hand. That is however not the case in the automotive and related industries (Bus, truck, aircraft, heavy machinery, etc.), since those industries routinely feature Assembly lines with dozens or hundreds of workstations, and hundreds or thousands of Operations. Those industries are therefore the prime targets for line balancing software.Unfortunately, those same industries also need to take into account many of the GALBP extensions at the same time, which may explain why, despite the impressive OR Work done on line balancing; only one commercially available software seemstube currently available for those industries.We identify below some of the additional difficulties (with respect to SALBP) that must be tackled in a line balancing tool, in order to be applicable in those industries.3.1 Do Not Balance but Re-balanceMany of the OR approaches implicitly assume that the problem to be solved involves a new, yet-to-be-built assembly line, possibly housed in a new, yet-to-be-built factory. To our opinion, this is the gravest oversimplification of the classic OR approach, for in practice, this is hardly ever the case. The vast majority of real-world line balancing tasks involve existing lines, housed in existing factories – infect, the target line typically needs tube rebalanced rather than balanced, the need arising from changes in the product or the mix of models being assembled in the line, the assembly technology, the available workforce, or the production targets. This has some far-reaching implications, outlined below.3.2 Workstations Have IdentitiesAs pointed out above, the vast majority of real-world line balancing tasks involves existing lines housed in existing factories. In practice, this seemingly “uninteresting” observation has one far-reaching consequence, namely that each workstation in the line does have its own identity. This identity is not due to any “incapacity of abstraction” on part of the process engineers, but rather to the fact that the workstations are indeed not identical: each has its own space constraints (e.g. a workstation below a low ceiling cannot elevate the car above the operators’ heads),its own heavy equipment that cannot be moved spare huge costs, its own capacity of certain supplies (e.g. compressed air), its own restrictions on the operations that can be carried out there (e.g. do not place welding operations just beside the painting shop), etc.3.3 Cannot Eliminate WorkstationsSince workstations do have their identity (as observed above), it becomes obvious that a real-world LB tool cannot aim at eliminating workstations. Indeed, unless the eliminated workstations were all in the front of the line or its tail, their elimination would create gaping holes in the line, by virtue of the other workstations’ retaining of their identities, including their geographical positions in the workshop. Also, it softens the case that many workstations that could possibly be eliminated by the algorithm are in fact necessary because of zoning constraints.4 ConclusionsThe conclusions inspection 3 stems from our extensive contacts with automotive and related industries, and reflects their true needs. Other “exotic” constraints may apply in any given real-world assembly line, but line balancing tool for those industries must be able to handle at least those aspects of the problem. This is very far from the “clean” academic SALBP, as well as most GALBP extensions reported by Becker and Scholl (2023). In fact, such a tool must simultaneously solve several-hard problems:• Find a feasible defined replacement for all undefined (‘ANY’) ergonomicconstraints on workstations, i.e. One compatible with the ergonomic constraints and precedence constraints defined on operations, as well as zoning constraints and possible drifting operations• Solve the within-workstation scheduling problem on all workstations, for all products being assembled on the line• Assign the operations to workstations to achieve the best average balance, while keeping the peak times at a manageable level. Clearly, the real-world line balancing problem described above is extremely difficult to solve. This is compounded byte size of the problem encountered in the target industries, which routinely feature assembly lines with dozens or hundreds of workstations with multiple operators, and hundreds or thousands of operations.We’ve identified a number of aspects of the line balancing problem that are vital in industries such as automotive, yet that have been either neglected in the OR work on the problem, or handled separately from each other. According to our experience, a line balancing to applicable in those industries must be able to handle all of them simultaneously. That gives rise to an extremely complex optimization problem.The complexity of the problem, and the need to solve it quickly, may explain why there appears to be just one commercially available software for solving it, namely outline by Optimal Design. More information on Outline, including its rich graphic user interface, is available at .References1 Becker C. and Scholl, A. (2023) `A survey on problems and methods in generalized assemblyline balancing', European Journal of Operations Research, in press. Available online at :10.1016/j.ejor.2023.07.023. Journal article.2 Falkenauer, E. and Delchambre, A. (1992) `Genetic Algorithm for Bin Packing and Line Balancing', Proceedings of the 1992 IEEE International Conference on Robotics and Automation, May10-15, 1992, Nice, France. IEEE Computer Society Press, Los Alamitos, CA. Pp. 1186-1192. Conference proceedings.3 Falkenauer, E. (1997) `A Grouping Genetic Algorithm for Line Balancing with Resource Dependent Task Times', Proceedings of the Fourth International Conference on Neural Information Processing (ICONIP’97), University of Otego, Dunedin, New Zealand, November 24-28, 1997. Pp. 464-468. Conference proceedings.4 Falkenauer, E. (1998) Genetic Algorithms and Grouping Problems, John Wiley& Sons, Chi Chester, UK. Book.5 Gary. R. and Johnson D. S. (1979) Computers and Intractability - A Guide to the Theory of NP-completeness, Co., San Francisco, USA. Book.附录2：中文文献生产线平衡在现实世界摘要：生产线平衡（LB）是一种经典旳，精心研究旳明显工业重要性旳运筹学（OR）优化问题。
(完整word版)外文文献及翻译doc
Criminal Law1.General IntroductionCriminal law is the body of the law that defines criminal offenses, regulates the apprehension, charging, and trial of suspected offenders,and fixes punishment for convicted persons. Substantive criminal law defines particular crimes, and procedural law establishes rules for the prosecution of crime. In a democratic society, it is the function of the legislative bodies to decide what behavior will be made criminal and what penalties will be attached to violations of the law.Capital punishment may be imposed in some jurisdictions for the most serious crimes. And physical or corporal punishment may still be imposed such as whipping or caning, although these punishments are prohibited in much of the world. A convict may be incarcerated in prison or jail and the length of incarceration may vary from a day to life.Criminal law is a reflection of the society that produce it. In an Islamic theocracy, such as Iran, criminal law will reflect the religious teachings of the Koran; in an Catholic country, it will reflect the tenets of Catholicism. In addition, criminal law will change to reflect changes in society, especially attitude changes. For instance, use of marijuana was once considered a serious crime with harsh penalties, whereas today the penalties in most states are relatively light. As severity of the penaltieswas reduced. As a society advances, its judgments about crime and punishment change.2.Elements of a CrimeObviously, different crimes require different behaviors, but there are common elements necessary for proving all crimes. First, the prohibited behavior designated as a crime must be clearly defined so that a reasonable person can be forewarned that engaging in that behavior is illegal. Second, the accused must be shown to have possessed the requisite intent to commit the crime. Third, the state must prove causation. Finally, the state must prove beyond a reasonable doubt that the defendant committed the crime.(1) actus reusThe first element of crime is the actus reus.Actus is an act or action and reus is a person judicially accused of a crime. Therefore, actus reus is literally the action of a person accused of a crime. A criminal statute must clearly define exactly what act is deemed “guilty”---that is, the exact behavior that is being prohibited. That is done so that all persons are put on notice that if they perform the guilty act, they will be liable for criminal punishment. Unless the actus reus is clearly defined, one might not know whether or not on e’s behavior is illegal.Actus reus may be accomplished by an action, by threat of action,or exceptionally, by an omission to act, which is a legal duty to act. For example, the act of Cain striking Abel might suffice, or a parent’s failure to give to a young child also may provide the actus reus for a crime.Where the actus reus is a failure to act, there must be a duty of care. A duty can arise through contract, a voluntary undertaking, a blood relation, and occasionally through one’s official position. Duty also can arise from one’s own creation of a dangerous situation.(2)mens reaA second element of a crime is mens rea. Mens rea refers to an individual’s state of mind when a crime is committed. While actus reus is proven by physical or eyewitness evidence, mens rea is more difficult to ascertain. The jury must determine for itself whether the accused had the necessary intent to commit the act.A lower threshold of mens rea is satisfied when a defendant recognizes an act is dangerous but decides to commit it anyway. This is recklessness. For instance, if Cain tears a gas meter from a wall, and knows this will let flammable gas escape into a neighbor’s house, he could be liable for poisoning. Courts often consider whether the actor did recognise the danger, or alternatively ought to have recognized a danger (though he did not) is tantamount to erasing intent as a requirement. In this way, the importance of mens rea hasbeen reduced in some areas of the criminal law.Wrongfulness of intent also may vary the seriousness of an offense. A killing committed with specific intent to kill or with conscious recognition that death or serious bodily harm will result, would be murder, whereas a killing affected by reckless acts lacking such a consciousness could be manslaughter.(3)CausationThe next element is causation. Often the phrase “but for”is used to determine whether causation has occurred. For example, we might say “Cain caused Abel”, by which we really mean “Cain caused Abel’s death. ”In other words, ‘but for Cain’s act, Abel would still be alive.” Causation, then, means “but for” the actions of A, B would not have been harmed. In criminal law, causation is an element that must be proven beyond a reasonable doubt.(4) Proof beyond a Reasonable DoubtIn view of the fact that in criminal cases we are dealing with the life and liberty of the accused person, as well as the stigma accompanying conviction, the legal system places strong limits on the power of the state to convict a person of a crime. Criminal defendants are presumed innocent. The state must overcome this presumption of innocence by proving every element of the offense charged against the defendant beyond a reasonable doubt to thesatisfaction of all the jurors. This requirement is the primary way our system minimizes the risk of convicting an innocent person.The state must prove its case within a framework of procedural safeguards that are designed to protect the accused. The state’s failure to prove any material element of its case results in the accused being acquitted or found not guilty, even though he or she may actually have committed the crime charged.3. Strict LiabilityIn modern society, some crimes require no more mens rea, and they are known as strict liability offenses. For in stance, under the Road Traffic Act 1988 it is a strict liability offence to drive a vehicle with an alcohol concentration above the prescribed limit.Strict liability can be described as criminal or civil liability notwithstanding the lack mens rea or intent by the defendant. Not all crimes require specific intent, and the threshold of culpability required may be reduced. For example, it might be sufficient to show that a defendant acted negligently, rather than intentionally or recklessly.1. 概述刑法是规定什么试犯罪，有关犯罪嫌疑人之逮捕、起诉及审判，及对已决犯处以何种刑罚的部门法。
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外文文献及翻译题目：利用固定化过氧化氢酶回收纺织品漂染的废水专业食品科学与工程学生姓名梁金龙班级B食品072学号0710308119指导教师郑清利用固定化过氧化氢酶回收纺织品漂染的废水Silgia A. Costa1, Tzanko Tzanov1, Filipa Carneiro1, Georg M. Gübitz2 &ArturCavaco-Paulo1,∗1纺织工程系, 米尼奥大学, 4810吉马尔, 葡萄牙2环境生物技术系, 格拉茨技术大学, 8010格拉茨, 奥地利∗作者联系方式(Fax: +351 253 510293; E-mail: artur@det.uminho.pt)关键词：过氧化氢酶的固定化，酶稳定，过氧化氢，纺织印染摘要过氧化氢酶固定在氧化铝载体上并用戊二醛交联，在再循环塔反应器和CSTR反应器中研究贮存稳定性，温度和pH值对酶的活性。
固定化酶的在的活性维持在44％，pH值11（30◦C），对照组是活性为90％，pH值7（80◦C），过氧化氢酶固定化的半衰期时间被提高到2小时（pH12，60◦C）。
用过氧化氢漂白织物后，洗涤过程中的残留水被固定化酶处理，可以用于再次印染时，记录实验数据。
1 序言由于新的法规的出台，从生态经济的角度来看（Dickinson1984年），对于纺织行业中存在的成本和剩余水域的污染问题，必须给予更多的关注。
过氧化氢是一种漂白剂，广泛应用于工业纺织工艺（Spiro & Griffith1997年）。
在去除H2O2时，会消耗大量的水和能源（Weck 1991, Stöhr & Petry 1995），以避免对氧气敏感的染料（Jensen 2000）产生后续问题。
过氧化氢酶可用于降低过氧化氢的含量（Vasudevan & Thakur 1994, Emerson et al. 1996），从而减少水分消耗或方便回收印染洗涤液。
过氧化氢酶的使用主要问题出在漂白时温度和清洗液碱度过高。
以前，我们试图通过筛选新的嗜热嗜碱的微生物（Paar et al. 2001）或使用不同的酶稳定剂（Costa et al. 2001）来解决此问题。
但是染料与蛋白质之间的潜在相互作用（Tzanov et al. 2001a, b）表明，可溶性过氧化氢酶的使用是不恰当的。
固定化过氧化氢酶的使用还有一种选择(Costa et al. 2001, Amar et al. 2000)。
在这项研究中，我们对氧化铝进行共价固定并使用戊二醛作为交联剂，这种方法在商业中得到验证。
本项研究的目的就是探讨过氧化氢酶的固定化动力学，及其稳定性和工艺条件，这将使我们能够应用此系统，以处理可能被用于清洗染色的反复使用的酒。
2 材料和方法2.1 酶Terminox（EC1.11.1.6），50L以上，由AQUITEX- Maia提供，葡萄牙产。
2.2 过氧化氢酶的固定化取Al2O3颗粒或薄片（Aldrich），直径分别为3和7毫米，在45摄氏度下，先经浓度4%的γ-氨丙基三乙氧基硅烷(Sigma)烷基化，再放入丙酮中浸泡24小时。
用蒸馏水洗涤硅烷化载体后，放入浓度为2％戊二醛水溶液中室温下浸泡2小时（Aldrich），重复清洗一次并在60◦C下干燥1小时。
取五克的烷基化载体，室温24◦C下浸泡在25毫升粗酶制剂中（Costa et al. 2001）。
得出，每克Al2O3颗粒中含固定化蛋白质的量为18mg，每克Al2O3薄片中含固定化蛋白质的量为14mg。
2.3 游离酶和固定化酶的活性测定游离的过氧化氢酶的活性测定方法是，将26mmol/L的过氧化氢与50mmol/L 钾磷酸盐缓冲液在pH 7、30◦C下反应降解，然后用分光光度法在240nm处测吸光度。
其活性的是利用过氧化氢的摩尔吸光系数（39.4 mol/L cm）（Aebi 1974）测定的。
固定化酶在恒温反应器中恒温，循环速率1mlmin-1，后在pH 7、30◦C 下用一个批处理CSTR反应器与过氧化氢反应，调节浓度浓度从0.015mol/L增加至2mol/L，该反应器装有固定化过氧化氢酶5克(Costa et al. 2001)，酶和底物作用后通过反应柱。
剩余的过氧化氢测定用高锰酸钾滴定法和测试盒法。
过氧化氢酶的活性从1nμmolmin-1mg-1结合蛋白中测定。
2.4 蛋白检测酶被固定化后，上清溶液中的蛋白含量可用Bradford法测定。
结合蛋白被的含量可以作为起始和残余蛋白浓度差异的度量。
2.5漂白后的洗液实验所用的残留水水是从一纺织公司（TAS, Portugal）收集而来，此前用于洗去漂白棉纺织物中存在的过氧化物(52.5 g H2O2 l−1 (50% v/v) 。
面料是在一个有六个连续洗箱的洗衣机中洗涤的。
2.6 染色条件染色是使用试剂为，一种含量为1.5%的活性染料Evercion Blue HER（来自永光化学。
工业，台湾），Na2SO4 (50 g l−1), Na2CO3 (20 g l−1)。
染色使用的洗涤水，用固定化酶处理。
染色实验均在80◦C下进行，试验时间为60分钟。
图1.过氧化氢被固定化过氧化氢酶降解的速率单位：μmolH2O2min-1mg-1蛋白：柱式反应器中的球状颗粒载体用（●）表示，批式搅拌反应器中的球状颗粒载体用（+）表示，柱式反应器中的薄片载体用（●）表示。
（每个实验做三次，误差控制在4%以内）。
图2.pH对游离和固定化过氧化氢酶的影响过氧化氢酶活性用26mmol/L过氧化氢测定，温度为30◦ç，实验时间2小时，pH值从6变化至12。
（6-7用磷酸钾溶液; 8-9用Tris-HCL溶液；10-12，用50碳酸钠溶液做缓冲溶液，浓度控制在50mmol/L）。
2.7 色差(△E∗)采用反射率测量仪器测量在淡水和经过氧化氢酶处理的洗涤液的色差，该仪器由Datacolor生产，根据CIELab色彩模型，色差在D65标准光源下测定。
图3.温度对游离和固定化过氧化氢酶的活性的影响。
使用26mM的过氧化氢和50 mM磷酸盐缓冲液在pH7下的反应器中反应，时间2小时。
活性的响应值分别为：8μmol min−1 mg−1蛋白和12μmol min−1 mg−1蛋白（每组实验三分，误差控制在4%以内）。
图4.漂白后，用固定化过氧化氢酶处理的洗液。
△E *为纺织品在淡水和用固定化过氧化氢酶处理的洗液之间的色差（每组实验三次，误差控制在4%以内）。
3 结果与讨论3.1 利用固定化过氧化氢酶转化底物的速率反应器中的酶反应速率随过氧化氢浓度（图1）增加而增加，H2O2为1M 以上时，速率维持不变。
过氧化氢酶的失活可能通过增加过氧化氢的含量或者是有机过氧化物的形成来实现。
这通常与酶的血红素辅基的修改有关(Lafuente等. 1999)。
3.2 pH值和过氧化氢酶的活性随温度的变化自由和固定化过氧化氢酶在pH 7（图2显示）的活性最高。
但可根据其pH 敏感性得出一个重要的区别：固定化酶在碱性pH值有较高的活性。
载体上共价结合的过氧化氢酶可能会通过限制蛋白质变性，从而提高失活的可能性，这可能是分子内和分子间交联的结果。
相对于游离酶，固定化过氧化氢酶的热稳定性，在高于50◦C时十分显著（图3）。
支持物和生物催化剂之间，可以通过共价键连接，或者通过所谓的耦合建立连接。
耦合分子很大程度上提高了生物催化剂的流动性，使其可以在一定情况下，比直接键合的流动性更高。
作为交联剂或耦合剂而使用的戊二醛使得蛋白质的结构更加灵活，并且具有更好的耐热性（Duhalt 1999）。
作为交联剂或耦合剂呈现的蛋白质结构更加灵活，耐热变性（Duhalt 1999）使用的戊二醛。
表1.pH为7 -12，温度30◦C和60◦C下，自由和固定化过氧化氢酶的半衰期为的研究（每组实验做三次，误差控制在4%以内）。
表1 在不同pH下的半衰期过氧化氢酶温度(◦C)在不同pH下的半衰期7 8 9 10 11 12游离30 612 387 362 192 102 8固定化60 18 14 11 6 0.07 0.05 30 882 235 214 199 65 35 60 287 109 71 61 16 23.3 游离的和固定化的过氧化氢酶的储存稳定性过氧化氢酶的pH和热稳定性长期在工业中作为基本准则。
游离的和固定化的过氧化氢酶都随着温度和碱性的提高而下降（图1）。
但是固定化过氧化氢酶在所示最高pH和温度下活性保持的更好。
来自不同的洗箱中的洗液的过氧化氢含量、温度、pH岁洗箱先后顺序依次降低：H2O2：0.059, 0.019, 0.009, 0.007, 0.005, 0.004 g l−1 ；温度：从90 ◦C降至40 ◦C；pH 从11降至4.5。
因此，利用酶法对底物染色的给色量从左至右依次增加（图4）。
相对于用游离酶处理过的漂白液，用固定化酶处理的漂白液具有更小的色差。
3.4 漂白后，分别用游离和固定化过氧化氢酶处理的洗液在印染中，假设在同样的工艺条件下，固定化过氧化氢酶的这种的显著地改善可以归因于固定化催化剂的高效。
固定化酶而不是游离酶的应用，避免了在染料池中蛋白质存在的影响，从而避免了变性蛋白质与任何染料之间的的相互作用(Tzanov 等. 2001b)。
结果表明，印染，洗涤后的第二个洗箱，没有必要使用，在纺织品染色方面，通过这种方法，即可以满足商业中使用CIELab模型的条件。
结语在本实验中，固定在氧化铝颗粒和块状物上的过氧化氢酶被用于降解塔反应器和反应釜中的过氧化氢，而结合底物的塔反应器更适合在实践中的应用，因为其对过氧化氢的降解速率更快。
这两种反应器对酶的抑制发生在第五浓度大于1M时。
酶的共价固定化技术会导致酶在一定pH和温度下具有更高的性能。
固定化过氧化氢酶比游离酶的活性更高，在温度30◦C，pH从6至11下会保持90%的初始活性，此外，固定化酶可以在更高的温度和碱性条件下使用。
例如，在pH为12的溶液中保持35小时，酶的活性仅仅减少了50%。
固定化过程使酶碱在性条件（pH6-12）和较高温度下（60◦C）储存时，而且用固定化酶处理的回收水在使用时具有很好色彩一致性，因此，洗涤液的回收利用大大节省了能源和时间。
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