外文文献翻译(图片版)
外文参考文献翻译-中文
外⽂参考⽂献翻译-中⽂基于4G LTE技术的⾼速铁路移动通信系统KS Solanki教授，Kratika ChouhanUjjain⼯程学院，印度Madhya Pradesh的Ujjain摘要：随着时间发展，⾼速铁路（HSR）要求可靠的，安全的列车运⾏和乘客通信。
为了实现这个⽬标，HSR的系统需要更⾼的带宽和更短的响应时间，⽽且HSR的旧技术需要进⾏发展，开发新技术，改进现有的架构和控制成本。
为了满⾜这⼀要求，HSR采⽤了GSM的演进GSM-R技术，但它并不能满⾜客户的需求。
因此采⽤了新技术LTE-R，它提供了更⾼的带宽，并且在⾼速下提供了更⾼的客户满意度。
本⽂介绍了LTE-R，给出GSM-R与LTE-R之间的⽐较结果，并描述了在⾼速下哪种铁路移动通信系统更好。
关键词：⾼速铁路，LTE，GSM，通信和信令系统⼀介绍⾼速铁路需要提⾼对移动通信系统的要求。
随着这种改进，其⽹络架构和硬件设备必须适应⾼达500公⾥/⼩时的列车速度。
HSR还需要快速切换功能。
因此，为了解决这些问题，HSR 需要⼀种名为LTE-R的新技术，基于LTE-R的HSR提供⾼数据传输速率，更⾼带宽和低延迟。
LTE-R能够处理⽇益增长的业务量，确保乘客安全并提供实时多媒体信息。
随着列车速度的不断提⾼，可靠的宽带通信系统对于⾼铁移动通信⾄关重要。
HSR的应⽤服务质量（QOS）测量，包括如数据速率，误码率（BER）和传输延迟。
为了实现HSR的运营需求，需要⼀个能够与 LTE保持⼀致的能⼒的新系统，提供新的业务，但仍能够与GSM-R长时间共存。
HSR系统选择合适的⽆线通信系统时，需要考虑性能，服务，属性，频段和⼯业⽀持等问题。
4G LTE系统与第三代（3G）系统相⽐，它具有简单的扁平架构，⾼数据速率和低延迟。
在LTE的性能和成熟度⽔平上，LTE- railway（LTE-R）将可能成为下⼀代HSR通信系统。
⼆ LTE-R系统描述考虑LTE-R的频率和频谱使⽤，对为⾼速铁路（HSR）通信提供更⾼效的数据传输⾮常重要。
外文文献扫描翻译教程
由于导师给的是扫描件，扫描件的pdf格式无法复制文字，用翻译的软件也比较难识别文本，所以给出以下教程（以下软件都能够在360软件管家里面下载）
第一步，去网上下载cajviewer，如图表所示，安装完以后打开。
用软件打开导师给的pdf文档，在软件的左上角有个文字识别，利用这个功能就能扫描出排版工整的文字了。
第二步，如果出现了图片不公整（图片斜的），扫描出来的文字就跟原文有较大的出入，所以我们要调整图片的位置。
首先你电脑里要有以下软件，楼主就直接下载的360软件管家
里面的，
然后在下载dopdf(如果是office2007可不下此软件)
最后下载一个ps软件（楼主下的光影魔术手）
有可能安装有问题，那么换美图秀秀也可以的。
操作如下
S1先用Adobe Reader打开文档
S2复制一张不工整的（斜的图片）扫描件到电脑附件自带画图软件里面
保存
S3利用PS软件将图片调整成水平位置（位置调整角度一般很小），保存图片
S3 用电脑自带的office新建个word文档，将PS过后的图片插入到文档中去
S4 如果电脑中office是2003时则在文档中选项中选择文件/打印（如下图所示），记得将打印机的名称改成doPDF 8,然后确定，跳出来对话框，选择转化成pdf格式的存放位置点OK确认就生成pdf文件；
如果office是2007可直接文件/另存为PDF格式的就可以了
S5 操作如上述用cajviewer扫描出文字然后用软件翻译外文即可。
本人用过金山词霸还有谷歌翻译（需要翻墙），对比看谷歌翻译还是可以的，但是还是有20-30%的错误率，有些专业术语还要自己重新翻译的。
3D打印外文文献翻译译文
文献出处:Paul G. 3D printing technology and its application[J]. Anatomical sciences education, 2015, 10(3): 430-450.原文3D printing technology and its applicationPaul GAbstract3D printing technology in the industrial product design, especially the application of digital product model manufacturing is being a trend and hot topic.Desktop level gradually mature and application of 3D printing devices began to promote the rise of the Global 3D printing market, Global industrial Analysis pany (Global Industry Analysis Inc) research report predicts Global 3D printing market in 2018 will be $2.99 billion. Keywords: 3D printing;Application; Trend13D printing and 3D printers3D printing and 3D printing are two entirely different concepts.3D printing is separated into different angles the picture of the red, blue two images, then the two images according to the regulation of parallax distance overprint together, using special glasses to create the 3D visual effect, or after special treatment, the picture printed directly on the special grating plate, thus rendering 3D visual effect of printing technology.And 3D printing refers to the 3D ink-jet printing technology, stacked with hierarchical processing forms, print increase step by step a material to generate a 3D entity, meet with 3D models, such as laser forming technology of manufacturing the same real 3D object digital manufacturing technology.3D printers, depending on thetechnology used by its working principle can be divided into two categories:1.1 3D printer based on 3D printing technologyBased on 3D printing technology of 3D printer, by stored barrels out a certain amount of raw material powder, powder on processing platform is roller pushed into a thin layer, then the print head in need of forming regional jet is a kind of special glue.At this time, met the adhesive will rapidly solidified powder binder, and does not meet the adhesive powder remain loose state.After each spray layer, the processing platform will automatically fall a bit, according to the result of puter chip cycle, until the real finished.After just remove the outer layer of the loose powder can obtain required for manufacturing three-dimensional physical.1.2 3D printers based on fused deposition manufacturing technologyBased on fused deposition manufacturing technology of the working principle of 3D printer is first in the control software of 3D printers into physical data generated by CAD and treated generated to support the movement of materials and thermal spray path.Then hot nozzle will be controlled by puter according to the physical section contour information in printed planar motion on the plane, at the same time by thermoplastic filamentous material for wire agency sent to the hot shower, and after the nozzle to add heat and melt into a liquid extrusion, and spraying in the corresponding work platform.Spray thermoplastic material on the platform after rapid cooling form the outline of a thickness of 0.1 mm wafer, forming a 3D printing section.The process cycle, load, decrease of bench height then layers of cladding forming stacked 3D printing section, ultimately achieve the desired three-dimensional object.2 The application of 3D printing needsThe 3D printing technology support for a variety of materials, can be widely used in jewelry, footwear, industrial design, construction, automotive, aerospace, dental, medical, and even food, etc. Different areas., according to the requirements of application targets used by material with resin, nylon, gypsum, ABS, polycarbonate (PC) or food ingredients, etc.3D printers of rapid prototyping technology has a distinct advantage in the market, the huge potential in the production application, hot applications outlined below.2.1 Industrial applications"Air cycling" is located in Bristol, UK the European aeronautic defense and Space pany using 3D printers, application of 3D printing technology to create the world's first print bike.The bike to use as strong as steel and aluminum alloy material of nylon, the weight is 65% lighter than metal materials.More interestingly, "air bike", chain wheels and bearings are printed at a time, without the original manufacture parts first, and then the parts together of assembly process, after printing, bicycles will be able to move freely.Bicycle manufacturing process like printing discontinuous in graphic print as simple lines, 3D printer can print out the object space is not connected to each other. 2.2 Medical applicationsIn medicine, the use of 3D printing will two-photon polymer and biological functional materials bination modified into the capillaries, not only has good flexibility and patibility of human body, also can be used to replace the necrosis of blood vessels, bined with artificial organs, partly replacing experimental animals in drugdevelopment.Biotechnology in Germany in October 2011 show, Biotechnical Fair), using 3D printers print artificial blood capillary to attract the attention of the participants, these artificial capillary has been applied in clinical medicine.2.3 application of daily life"3D food printer" is developed by Cornell University in New York, the United States food manufacturing equipment.The "3D food printer" used similar routine puter printers, the working principle of ingredients and ingredients in the container (cartridge) in advance only need to enter the required recipe, by supporting the CAD software can keep the food "print out".For many chefs, the new kitchen cooking means that they can create new dishes make food more individuality, higher food ing the "3D food printer" making food, from raw materials to finished products can significantly reduce the link, so as to avoid the pollution in the links of food processing, transportation, packing and so on and preservation, etc.Because of the cooking materials and ingredients must be placed in the printer, so food raw materials must be liquid or other can "print" state.2.4 IT applicationsRecently, a group of researchers in Disney's use of 3D printing in the same effect with the organic glass high pervious to light plastic, at low cost to print out the LCD screen with a variety of sensors, realize the new breakthrough in the IT ing 3D printing light pipe can produce high-tech international chess; the chess pieces can detect and display the current location.Although the monochrome screen pared with in the daily life, rich and colorful display some insignificant, but it hasa 3D printing the advantages of low cost, simple manufacturing process.In addition to the display screen, the use of 3D printing will also be able to print out a variety of sensors.These sensors can be through the stimulation such as infrared light to detect touch, vibration, and the results output.3D printing will create more for life and wisdom city of IT applications.3 The development trend of 3D printing technology3D printing technology continues to develop, greatly reduce the cost of the already from research and development of niche space into the mainstream market, the momentum of development is unstoppable, has bee a widespread concern and civil market rapidly emerging new areas.3D printing production model, the application of gifts, souvenirs and arts and crafts, greatly attracted social attention and investment, development speed, the market began to quantity and qualitative leap.It is predicted that in 2020, 3D printing products will account for 50% of the total production.In the next 10 years on the puter to plete the product design blueprint, gently press the "print" key, 3D printers can bit by bit with the designed model.Now some foundry enterprises began to develop selective laser sintering, 3D printer and its application to plex casting time reduced from 3 months to 10 days.Engine manufacturers through 3D printing, large six-cylinder diesel engine cylinder head of sand core development cycles, reduced to 1 week from the past 5 months.The biggest advantage of 3D printing is to expand the designers’ imagination space.As long as you can on the puter design into 3D graphics, whether is different styles of dress, elegant handicraft, or personalized car, as long as can solve the problem of material, can achieve 3D printing.With 3D printing technology breakthroughs, constantly improved increasingly, the new material of 3D printing in improving speed, size, its technology is constantly optimized, expanding application fields, especially in the field of graphic art potential, producer of the concept of 3D model can better municate ideas or solutions, a picture can be more than a few hundred or even thousands of words of description. Professionals believe that personalized or customized 3D printing can be envisioned a real-time 3D model in the eyes, can quickly improve product, growth will be more than imagine, will shape the future of social applications.3D printing technology to eliminate traditional production line, shorten the production cycle, greatly reduce production waste, raw materials consumption will be reduced to a fraction of the original.3D printing is not only cost savings, improve production precision, also will make up for the inadequacy of traditional manufacturing, and will rise rapidly in the civilian market, thus opening a new era of manufacturing, bring new opportunities and hope for the printing industry.译文3D打印技术及其应用Paul G摘要3D打印技术在工业产品设计，特别是数字产品模型制造领域的应用正在成为一种潮流和热门话题。
电气类外文文献及其翻译--正弦脉宽调制
24.437 Power ElectronicsSinusoidal Pulse width modulationThe switches in the voltage source inverter(See Fig.1)can be turned on and off as required.In the simplest approach,the top switch is turned on If turned on and off only once in each cycle,a square wave waveform results.However,if turned on several times in a cycle an improved har- monic profile may be achieved.Fig 1:Simple V oltage SourcedIn the most straightforward implementation,generation of the desired output voltage is achievedby comparing the desired reference waveform(modulating signal)with a high-frequency triangu- lar…carrier‟wave as depicted schematically in Fig.2.Depending on whether the signal voltage is larger or smaller than the carrier waveform,either the positive or negative dc bus voltage is applied at the output.Note that over the period of one triangle wave,the average voltage appliedto the load is proportional to the amplitude of the signal(assumed constant)during this period.The resulting chopped square waveform contains a replica of the desired waveform in its low fre- quency components,with the higher frequency components being at frequencies of an close to the carrier frequency.Notice that the root mean square value of the ac voltage waveform is still equal to the dc bus voltage,and hence the total harmonic distortion is not affected by the PWM process. The harmonic components are merely shifted into the higher frequency range and are automati- cally filtered due to inductances in the ac system.When the modulating signal is a sinusoid of amplitude Am,and the amplitude of the triangular carrier is Ac,the ratio m=Am/Ac is known as the modulation index.Note that controlling the modulation index therefor controls the amplitude of the applied output voltage.With a sufficiently high carrier frequency(see Fig.3 drawn for fc/fm=21 and t=L/R=T/3;T=period of funda- mental),the high frequency components do not propagate significantly in the ac network(or load) due the presence of the inductive elements.However,a higher carrier frequency does result in a larger number of switchings per cycle and hence in an increased power loss.Typically switching frequencies in the 2-15 kHz range are considered adequate for power systems applications.Alsoin three-phase systems it is advisable to use s so that all three waveforms are symmetric.Fig 2:Princ ipal of Pulse Width ModulationFig.3:SPWM with fc/fm=48,L/R=T/3Note that the process works well for m ≤1.For m >1,there are periods of the triangle wave in which there is no intersection of the carrier and the signal as in Fig.4.However,a certain amountof this“overmodulation”is often allowed in the interest of obtaining a larger ac voltage magni- tude even though the spectral content of the voltage is rendered somewhat poorer.Note that with an odd ratio for fc/fm,the waveform is anti-symmetric over a 360 degree cycle. With an even number,there are harmonics of even order,but in particular also a small dc compo- nent.Hence an even number is not recommended for single phase inverters,particularly for smal ratios of fc/fm.SPWM Spectra:Although the SPWM waveform has harmonics of several orders in the phase voltage waveform, the dominant ones other than the fundamental are of order n and n±2 where n=fc/fm.This is evi- dent for the spectrum for n=15 and m=0.8 shown in Fig.5.Note that if the other two phases are identically generated but 120o apart in phase,the line-line voltage will not have any triplenhar-monics.Hence it is advisable to choose,as then the dominant harmonic willbe eliminated.It is evident from Fig 5b,that the dominant 15th harmonic in Fig.5a is effectively eliminated in the line voltage.Choosing a multiple of 3 is also convenient as then the same trian- gular waveform can be used as the carrier in all three phases,leading to some simplification in hardware.It is readily seen that as the where E is the dc bus voltage,that the rms valueof the output voltage signal is unaffected by the PWM process.This is strictly true for the phase voltage as triplen harmonic orders are cancelled in the line voltage.However,the problematic har- monics are shifted to higher orders,thereby making filtering much easier.Often,the filtering is carried out via the natural high-impedance characteristic of the load.Fig.5:SPWM Harmonic Spectra:n=15,m=0.Selective Harmonic Elimination(also called Optimal PWM)Notice that in the SPWM strategy developed above,a large number of switchings are required, with the consequent associated switching losses.With the method of Selective Harmonic Elimina- tion,only selected harmonics are eliminated with the smallest number of switchings.This method however can be difficult to implement on-line due to computation and memory requirements. For a two level PWM waveform with odd and halfwave symmetries and n chops per quarter cycleas shown in Fig 4,the peak magnitude of the harmonic components including the fundamental,are given byEqn.1:Here is the magnitude of the harmonic and is the primary switching angle.Even har- monics do not show up because of the half-wave symmetry.The n chops in the waveform afford n degrees of freedom.Several control options are thus possi- ble.For example n selected harmonics can be eliminated.Another option which is used here is to eliminate n-1 selected harmonics and use the remaining degree of freedom to control the funda- mental frequency ac voltage.To find theα‟s required to achieve this objective,it is sufficient to set the corresponding h‟s in the above equations to the desired values(0 for the n-1 harmonics to be eliminated and the desired per-unit ac magnitude for the fundamental)and solve for theα‟s.Fig 4:A two-level PWM waveform with odd and halfwave symmEquation 1 can be readily proved by finding the fourier coefficients of the waveform shown inFig.4.In general,for a periodic waveform with period,the Fourier Cosine and Sine Coeffi- cients are given by:Because of the half-cycle symmetry of the waveform of Fig.4,only odd order harmonics exist. Also,it is easy to see that the Fourier Cosine coefficients disappear with the choice of coordinateaxes used.Utilizing the quarter cycle symmetry,the Fourier Sine coefficients become:Substituting the two-valued pwm waveform for,one obtains(see Fig.4):The following example illustrates the use of three chops per quarter cycle which allow for three degrees of freedom.We may use these to eliminate two harmonics and control the magnitude of the fundamental to any desired value:Example:Selective Harmonic Elimination is applied with a view to controlling the fundamental component of voltage to 50V(rms)and eliminating the 3rd and 5th harmonics.The source voltage is 100 V. Calculate the required chopping angles.As three objectives are to be achieved,we need 3 chops.The fundamental,3rd and 5th harmonic magnitudes are given by:We require:翻译24.437电力电子正弦脉宽调制电压源逆变器的开关（见图1）可以按要求打开和关闭。
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。
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。
毕业设计论文 外文文献翻译
毕业设计（论文）外文参考文献翻译计算机科学与信息工程系系（院）2008 届题目企业即时通Instant Messaging for Enterprises课题类型技术开发课题来源自选学生姓名许帅专业班级 04计算机科学与技术指导老师王占中职称工程师完成日期：2008年4 月 6 日目录I NSTANT M ESSAGING FOR E NTERPRISE (1)1. Tips (1)2. Introduction (1)3. First things first (2)4.The While-Accept loop (4)5. Per-Thread class (6)6. The Client class (7)企业即时通 (9)1.提示 (9)2.简介 (9)3.首先第一件事 (10)4.监听循环 (11)5.单线程类 (13)6.用户端类 (14)Instant Messaging for Enterprise1. TipsIf Java is, in fact, yet another computer programming language, you may question why it is so important and why it is being promoted as a revolutionary step in computer programming. The answer isn’t immediately obvious if you’re coming from a tr aditional programming perspective. Although Java is very useful for solving traditional standalone programming problems, it is also important because it will solve programming problems on the World Wide Web. What is the Web?The Web can seem a bit of a mys tery at first, with all this talk of “surfing,”“presence,” and “home pages.” It’s helpful to step back and see what it really is, but to do this you must understand client/server systems, another aspect of computing that is full of confusing issues. The primary idea of a client/server system is that you have a central repository of information，some kind of data, often in a database。
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。
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。
建筑工程外文文献(含翻译)
外文文献：Construction of the competition and competition strategy Engineering and construction firms from the United States dominated the global market for many decades but recent world events have altered their position.To investigate the driving forces and trends that will affect engineering and construction competition in the next decade, a research project, called the "Anatomy of Construction Competition in the Year 2000", was sponsored by the Construction Industry Institute's Construc—tion 2000 Task Force— The project examined the factors that affect competitiveness, including the following, The shaping of corporate capabilities; vertical integration and horizontal expansion to increase corporate capabilities and market share, including acquisition and mergers by offshore conglomerates and the acquisition of foreign firms by U. S. companies.Financing options； the role of privatization， build-own-transfer projects， and the nature of project financing in future markets，Management, organization， and structure; future management and organizational approaches, structures, and techniques to attract personnel to perform in a global competitive environment.Work force characteristics; future availability of engineering and construction workers at the professional and craft levels.Technological issues：how technology will affect competition and be used to offset work force shortages.Research Objectives and ScopeThis research project's goal is to collect information， to adapt to the 2000 and the engineering construction after adjustment，formulate strategies needed to provide insight and formulate 2000 engineering construction of possible development plan. This study reviewed the project construction process of history, current development trend， to determine the impact of the industry, and the impetus to the future industrial enterprises are related to reshape the ability, privatisation and financing methods of potential function and management, organization structure, methods for future development direction。
外文翻译模板
本科生毕业论文(设计)外文参考文献译文本译文题目出处：作者单位作者姓名专业班级作者学号指导教师（职称）年月译文要求一、译文内容须与课题（或专业内容）联系，并需在封面注明详细出处。
二、出处格式为图书：作者.书名.版本（第×版）.译者.出版地：出版者，出版年.起页～止页期刊：作者.文章名称.期刊名称，年号，卷号（期号）：起页～止页三、译文不少于2000汉字。
四、翻译内容用小四号宋体字编辑，采用A4号纸双面打印，封面与封底采用浅蓝色封面纸（卡纸）打印。
要求内容明确，语句通顺。
五、译文及其相应参考文献一起装订，顺序依次为封面、译文、文献。
六、翻译应在第七学期完成。
译文评阅导师评语应根据学校“译文要求”，对学生译文翻译的准确性、翻译数量以及译文的文字表述情况等做具体的评价后，再评分。
评分：___________________（百分制）指导教师（签名）：___________________年月日题 目（黑体3号, 字母、阿拉伯数字为Time New Roman5号加粗，居中，段前3行，段后2行）1.前言（黑体小3号, 字母、阿拉伯数字为Time New Roman 小3号加粗）×××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××× （宋体小4号，行间距固定1.5倍行距，字符间距为标准）2. ×××××××××××××××××××××××××××××××，其×××××可表示如下：)2sin(101111path t f A E ϕϕπ++= (2-1） )2sin(202222path t f A E ϕϕπ++= (2-2）×××××××××××××××××××××××××××× (如表2-1所示)表2-1□××××××××××××××× ××× ××× ××× ××××× ×× ×× ×× ××××× ×× ×× ×× ××××× ×× ×× ×× ×××××××××××（表标题：位于表格上方，宋体5号，字母、阿拉伯数字为Time New Roman 5号，表内容：宋体5号，字母、阿拉伯数字为Time New Roman 5号）××××××××××××××××××××××××××× (如图2-1所示)图2-1□××××××××××（图标题：位于图下方，宋体5号，字母、阿拉伯数字为Time New Roman 5号）............................陕西师范大学本科生毕业论文(设计)外文参考文献译文本参考文献原文(纸质版可打印附后，电子版可截图附后)。
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。
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。
道路路桥工程中英文对照外文翻译文献
道路路桥工程中英文对照外文翻译文献中英文资料中英文资料外文翻译(文档含英文原文和中文翻译)原文：Asphalt Mixtures-Applications。
Theory and Principles1.ApplicationsXXX is the most common of its applications。
however。
and the onethat will be XXX.XXX “flexible” is used to distinguish these pavements from those made with Portland cement,which are classified as rigid pavements。
that is。
XXX it provides they key to the design approach which must be used XXX.XXX XXX down into high and low types,the type usually XXX product is used。
The low typesof pavement are made with the cutback。
or emulsion。
XXX type may have several names。
However。
XXX is similar for most low-type pavements and XXX mix。
forming the pavement.The high type of asphalt XXX中英文资料XXX grade.中英文资料Fig.·1 A modern XXX.Fig.·2 Asphalt con crete at the San Francisco XXX.They are used when high wheel loads and high volumes of traffic occur and are。
(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。
外文文献及翻译
（（英文参考文献及译文）二〇一六年六月本科毕业论文 题 目：STATISTICAL SAMPLING METHOD, USED INTHE AUDIT学生姓名：王雪琴学 院：管理学院系 别：会计系专 业：财务管理班 级：财管12-2班 学校代码： 10128 学 号： 201210707016Statistics and AuditRomanian Statistical Review nr. 5 / 2010STATISTICAL SAMPLING METHOD, USED IN THE AUDIT - views, recommendations, fi ndingsPhD Candidate Gabriela-Felicia UNGUREANUAbstractThe rapid increase in the size of U.S. companies from the earlytwentieth century created the need for audit procedures based on the selectionof a part of the total population audited to obtain reliable audit evidence, tocharacterize the entire population consists of account balances or classes oftransactions. Sampling is not used only in audit – is used in sampling surveys,market analysis and medical research in which someone wants to reach aconclusion about a large number of data by examining only a part of thesedata. The difference is the “population” from which the sample is selected, iethat set of data which is intended to draw a conclusion. Audit sampling appliesonly to certain types of audit procedures.Key words: sampling, sample risk, population, sampling unit, tests ofcontrols, substantive procedures.Statistical samplingCommittee statistical sampling of American Institute of CertifiedPublic Accountants of (AICPA) issued in 1962 a special report, titled“Statistical sampling and independent auditors’ which allowed the use ofstatistical sampling method, in accordance with Generally Accepted AuditingStandards (GAAS). During 1962-1974, the AICPA published a series of paperson statistical sampling, “Auditor’s Approach to Statistical Sampling”, foruse in continuing professional education of accountants. During 1962-1974,the AICPA published a series of papers on statistical sampling, “Auditor’sApproach to Statistical Sampling”, for use in continuing professional educationof accountants. In 1981, AICPA issued the professional standard, “AuditSampling”, which provides general guidelines for both sampling methods,statistical and non-statistical.Earlier audits included checks of all transactions in the period coveredby the audited financial statements. At that time, the literature has not givenparticular attention to this subject. Only in 1971, an audit procedures programprinted in the “Federal Reserve Bulletin (Federal Bulletin Stocks)” includedseveral references to sampling such as selecting the “few items” of inventory.Statistics and Audit The program was developed by a special committee, which later became the AICPA, that of Certified Public Accountants American Institute.In the first decades of last century, the auditors often applied sampling, but sample size was not in related to the efficiency of internal control of the entity. In 1955, American Institute of Accountants has published a study case of extending the audit sampling, summarizing audit program developed by certified public accountants, to show why sampling is necessary to extend the audit. The study was important because is one of the leading journal on sampling which recognize a relationship of dependency between detail and reliability testing of internal control.In 1964, the AICPA’s Auditing Standards Board has issued a report entitled “The relationship between statistical sampling and Generally Accepted Auditing Standards (GAAS)” which illustrated the relationship between the accuracy and reliability in sampling and provisions of GAAS.In 1978, the AICPA published the work of Donald M. Roberts,“Statistical Auditing”which explains the underlying theory of statistical sampling in auditing.In 1981, AICPA issued the professional standard, named “Audit Sampling”, which provides guidelines for both sampling methods, statistical and non-statistical.An auditor does not rely solely on the results of a single procedure to reach a conclusion on an account balance, class of transactions or operational effectiveness of the controls. Rather, the audit findings are based on combined evidence from several sources, as a consequence of a number of different audit procedures. When an auditor selects a sample of a population, his objective is to obtain a representative sample, ie sample whose characteristics are identical with the population’s characteristics. This means that selected items are identical with those remaining outside the sample.In practice, auditors do not know for sure if a sample is representative, even after completion the test, but they “may increase the probability that a sample is representative by accuracy of activities made related to design, sample selection and evaluation” [1]. Lack of specificity of the sample results may be given by observation errors and sampling errors. Risks to produce these errors can be controlled.Observation error (risk of observation) appears when the audit test did not identify existing deviations in the sample or using an inadequate audit technique or by negligence of the auditor.Sampling error (sampling risk) is an inherent characteristic of the survey, which results from the fact that they tested only a fraction of the total population. Sampling error occurs due to the fact that it is possible for Revista Română de Statistică nr. 5 / 2010Statistics and Auditthe auditor to reach a conclusion, based on a sample that is different from the conclusion which would be reached if the entire population would have been subject to audit procedures identical. Sampling risk can be reduced by adjusting the sample size, depending on the size and population characteristics and using an appropriate method of selection. Increasing sample size will reduce the risk of sampling; a sample of the all population will present a null risk of sampling.Audit Sampling is a method of testing for gather sufficient and appropriate audit evidence, for the purposes of audit. The auditor may decide to apply audit sampling on an account balance or class of transactions. Sampling audit includes audit procedures to less than 100% of the items within an account balance or class of transactions, so all the sample able to be selected. Auditor is required to determine appropriate ways of selecting items for testing. Audit sampling can be used as a statistical approach and a non- statistical.Statistical sampling is a method by which the sample is made so that each unit consists of the total population has an equal probability of being included in the sample, method of sample selection is random, allowed to assess the results based on probability theory and risk quantification of sampling. Choosing the appropriate population make that auditor’ findings can be extended to the entire population.Non-statistical sampling is a method of sampling, when the auditor uses professional judgment to select elements of a sample. Since the purpose of sampling is to draw conclusions about the entire population, the auditor should select a representative sample by choosing sample units which have characteristics typical of that population. Results will not extrapolate the entire population as the sample selected is representative.Audit tests can be applied on the all elements of the population, where is a small population or on an unrepresentative sample, where the auditor knows the particularities of the population to be tested and is able to identify a small number of items of interest to audit. If the sample has not similar characteristics for the elements of the entire population, the errors found in the tested sample can not extrapolate.Decision of statistical or non-statistical approach depends on the auditor’s professional judgment which seeking sufficient appropriate audits evidence on which to completion its findings about the audit opinion.As a statistical sampling method refer to the random selection that any possible combination of elements of the community is equally likely to enter the sample. Simple random sampling is used when stratification was not to audit. Using random selection involves using random numbers generated byRomanian Statistical Review nr. 5 / 2010Statistics and Audit a computer. After selecting a random starting point, the auditor found the first random number that falls within the test document numbers. Only when the approach has the characteristics of statistical sampling, statistical assessments of risk are valid sampling.In another variant of the sampling probability, namely the systematic selection (also called random mechanical) elements naturally succeed in office space or time; the auditor has a preliminary listing of the population and made the decision on sample size. “The auditor calculated a counting step, and selects the sample element method based on step size. Step counting is determined by dividing the volume of the community to sample the number of units desired. Advantages of systematic screening are its usability. In most cases, a systematic sample can be extracted quickly and method automatically arranges numbers in successive series.”[2].Selection by probability proportional to size - is a method which emphasizes those population units’recorded higher values. The sample is constituted so that the probability of selecting any given element of the population is equal to the recorded value of the item;Stratifi ed selection - is a method of emphasis of units with higher values and is registered in the stratification of the population in subpopulations. Stratification provides a complete picture of the auditor, when population (data table to be analyzed) is not homogeneous. In this case, the auditor stratifies a population by dividing them into distinct subpopulations, which have common characteristics, pre-defined. “The objective of stratification is to reduce the variability of elements in each layer and therefore allow a reduction in sample size without a proportionate increase in the risk of sampling.” [3] If population stratification is done properly, the amount of sample size to come layers will be less than the sample size that would be obtained at the same level of risk given sample with a sample extracted from the entire population. Audit results applied to a layer can be designed only on items that are part of that layer.I appreciated as useful some views on non-statistical sampling methods, which implies that guided the selection of the sample selecting each element according to certain criteria determined by the auditor. The method is subjective; because the auditor selects intentionally items containing set features him.The selection of the series is done by selecting multiple elements series (successive). Using sampling the series is recommended only if a reasonable number of sets used. Using just a few series there is a risk that the sample is not representative. This type of sampling can be used in addition to other samples, where there is a high probability of occurrence of errors. At the arbitrary selection, no items are selected preferably from the auditor, Revista Română de Statistică nr. 5 / 2010Statistics and Auditthat regardless of size or source or characteristics. Is not the recommended method, because is not objective.That sampling is based on the auditor’s professional judgment, which may decide which items can be part or not sampled. Because is not a statistical method, it can not calculate the standard error. Although the sample structure can be constructed to reproduce the population, there is no guarantee that the sample is representative. If omitted a feature that would be relevant in a particular situation, the sample is not representative.Sampling applies when the auditor plans to make conclusions about population, based on a selection. The auditor considers the audit program and determines audit procedures which may apply random research. Sampling is used by auditors an internal control systems testing, and substantive testing of operations. The general objectives of tests of control system and operations substantive tests are to verify the application of pre-defined control procedures, and to determine whether operations contain material errors.Control tests are intended to provide evidence of operational efficiency and controls design or operation of a control system to prevent or detect material misstatements in financial statements. Control tests are necessary if the auditor plans to assess control risk for assertions of management.Controls are generally expected to be similarly applied to all transactions covered by the records, regardless of transaction value. Therefore, if the auditor uses sampling, it is not advisable to select only high value transactions. Samples must be chosen so as to be representative population sample.An auditor must be aware that an entity may change a special control during the course of the audit. If the control is replaced by another, which is designed to achieve the same specific objective, the auditor must decide whether to design a sample of all transactions made during or just a sample of transactions controlled again. Appropriate decision depends on the overall objective of the audit test.Verification of internal control system of an entity is intended to provide guidance on the identification of relevant controls and design evaluation tests of controls.Other tests:In testing internal control system and testing operations, audit sample is used to estimate the proportion of elements of a population containing a characteristic or attribute analysis. This proportion is called the frequency of occurrence or percentage of deviation and is equal to the ratio of elements containing attribute specific and total number of population elements. WeightRomanian Statistical Review nr. 5 / 2010Statistics and Audit deviations in a sample are determined to calculate an estimate of the proportion of the total population deviations.Risk associated with sampling - refers to a sample selection which can not be representative of the population tested. In other words, the sample itself may contain material errors or deviations from the line. However, issuing a conclusion based on a sample may be different from the conclusion which would be reached if the entire population would be subject to audit.Types of risk associated with sampling:Controls are more effective than they actually are or that there are not significant errors when they exist - which means an inappropriate audit opinion. Controls are less effective than they actually are that there are significant errors when in fact they are not - this calls for additional activities to establish that initial conclusions were incorrect.Attributes testing - the auditor should be defining the characteristics to test and conditions for misconduct. Attributes testing will make when required objective statistical projections on various characteristics of the population. The auditor may decide to select items from a population based on its knowledge about the entity and its environment control based on risk analysis and the specific characteristics of the population to be tested.Population is the mass of data on which the auditor wishes to generalize the findings obtained on a sample. Population will be defined compliance audit objectives and will be complete and consistent, because results of the sample can be designed only for the population from which the sample was selected.Sampling unit - a unit of sampling may be, for example, an invoice, an entry or a line item. Each sample unit is an element of the population. The auditor will define the sampling unit based on its compliance with the objectives of audit tests.Sample size - to determine the sample size should be considered whether sampling risk is reduced to an acceptable minimum level. Sample size is affected by the risk associated with sampling that the auditor is willing to accept it. The risk that the auditor is willing to accept lower, the sample will be higher.Error - for detailed testing, the auditor should project monetary errors found in the sample population and should take into account the projected error on the specific objective of the audit and other audit areas. The auditor projects the total error on the population to get a broad perspective on the size of the error and comparing it with tolerable error.For detailed testing, tolerable error is tolerable and misrepresentations Revista Română de Statistică nr. 5 / 2010Statistics and Auditwill be a value less than or equal to materiality used by the auditor for the individual classes of transactions or balances audited. If a class of transactions or account balances has been divided into layers error is designed separately for each layer. Design errors and inconsistent errors for each stratum are then combined when considering the possible effect on the total classes of transactions and account balances.Evaluation of sample results - the auditor should evaluate the sample results to determine whether assessing relevant characteristics of the population is confirmed or needs to be revised.When testing controls, an unexpectedly high rate of sample error may lead to an increase in the risk assessment of significant misrepresentation unless it obtained additional audit evidence to support the initial assessment. For control tests, an error is a deviation from the performance of control procedures prescribed. The auditor should obtain evidence about the nature and extent of any significant changes in internal control system, including the staff establishment.If significant changes occur, the auditor should review the understanding of internal control environment and consider testing the controls changed. Alternatively, the auditor may consider performing substantive analytical procedures or tests of details covering the audit period.In some cases, the auditor might not need to wait until the end audit to form a conclusion about the effectiveness of operational control, to support the control risk assessment. In this case, the auditor might decide to modify the planned substantive tests accordingly.If testing details, an unexpectedly large amount of error in a sample may cause the auditor to believe that a class of transactions or account balances is given significantly wrong in the absence of additional audit evidence to show that there are not material misrepresentations.When the best estimate of error is very close to the tolerable error, the auditor recognizes the risk that another sample have different best estimate that could exceed the tolerable error.ConclusionsFollowing analysis of sampling methods conclude that all methods have advantages and disadvantages. But the auditor is important in choosing the sampling method is based on professional judgment and take into account the cost / benefit ratio. Thus, if a sampling method proves to be costly auditor should seek the most efficient method in view of the main and specific objectives of the audit.Romanian Statistical Review nr. 5 / 2010Statistics and Audit The auditor should evaluate the sample results to determine whether the preliminary assessment of relevant characteristics of the population must be confirmed or revised. If the evaluation sample results indicate that the relevant characteristics of the population needs assessment review, the auditor may: require management to investigate identified errors and likelihood of future errors and make necessary adjustments to change the nature, timing and extent of further procedures to take into account the effect on the audit report.Selective bibliography:[1] Law no. 672/2002 updated, on public internal audit[2] Arens, A şi Loebbecke J - Controve …Audit– An integrate approach”, 8th edition, Arc Publishing House[3] ISA 530 - Financial Audit 2008 - International Standards on Auditing, IRECSON Publishing House, 2009- Dictionary of macroeconomics, Ed C.H. Beck, Bucharest, 2008Revista Română de Statistică nr. 5 / 2010Statistics and Audit摘要美国公司的规模迅速增加，从第二十世纪初创造了必要的审计程序，根据选定的部分总人口的审计，以获得可靠的审计证据，以描述整个人口组成的帐户余额或类别的交易。
土木工程文献外文翻译(中英互译版)
使用加固纤维聚合物增强混凝土梁的延性作者：Nabil F. Grace, George Abel-Sayed, Wael F. Ragheb摘要：一种为加强结构延性的新型单轴柔软加强质地的聚合物(FRP)已在被研究，开发和生产(在结构测试的中心在劳伦斯技术大学)。
这种织物是两种碳纤维和一种玻璃纤维的混合物，而且经过设计它们在受拉屈服时应变值较低，从而体现出伪延性的性能。
通过对八根混凝土梁在弯曲荷载作用下的加固和检测对研制中的织物的效果和延性进行了研究。
用现在常用的单向碳纤维薄片、织物和板进行加固的相似梁也进行了检测，以便同用研制中的织物加固梁进行性能上的比较。
这种织物经过设计具有和加固梁中的钢筋同时屈服的潜力，从而和未加固梁一样，它也能得到屈服台阶。
相对于那些用现在常用的碳纤维加固体系进行加固的梁，这种研制中的织物加固的梁承受更高的屈服荷载，并且有更高的延性指标。
这种研制中的织物对加固机制体现出更大的贡献。
关键词：混凝土，延性，纤维加固，变形介绍外贴粘合纤维增强聚合物（FRP）片和条带近来已经被确定是一种对钢筋混凝土结构进行修复和加固的有效手段。
关于应用外贴粘合FRP板、薄片和织物对混凝土梁进行变形加固的钢筋混凝土梁的性能，一些试验研究调查已经进行过报告。
Saadatmanesh和Ehsani（1991）检测了应用玻璃纤维增强聚合物(GFRP)板进行变形加固的钢筋混凝土梁的性能。
Ritchie等人（1991）检测了应用GFRP，碳纤维增强聚合物（CFRP）和G/CFRP板进行变形加固的钢筋混凝土梁的性能。
Grace等人（1999）和Triantafillou（1992）研究了应用CFRP薄片进行变形加固的钢筋混凝土梁的性能。
Norris，Saadatmanesh和Ehsani（1997）研究了应用单向CFRP薄片和CFRP织物进行加固的混凝土梁的性能。
在所有的这些研究中，加固的梁比未加固的梁承受更高的极限荷载。
机械类外文文献翻译(中英文翻译)
机械类外文文献翻译(中英文翻译)英文原文Mechanical Design and Manufacturing ProcessesMechanical design is the application of science and technology to devise new or improved products for the purpose of satisfying human needs. It is a vast field of engineering technology which not only concerns itself with the original conception of the product in terms of its size, shape and construction details, but also considers the various factors involved in the manufacture, marketing and use of the product.People who perform the various functions of mechanical design are typically called designers, or design engineers. Mechanical design is basically a creative activity. However, in addition to being innovative, a design engineer must also have a solid background in the areas of mechanical drawing, kinematics, dynamics, materials engineering, strength of materials and manufacturing processes.As stated previously, the purpose of mechanical design is to produce a product which will serve a need for man. Inventions, discoveries and scientific knowledge by themselves do not necessarily benefit people; only if they are incorporated into a designed product will a benefit be derived. It should be recognized, therefore, that a human need must be identified before a particular product is designed.Mechanical design should be considered to be an opportunity to use innovative talents to envision a design of a product, to analyze the systemand then make sound judgments on how the product is to be manufactured. It is important to understand the fundamentals of engineering rather than memorize mere facts and equations. There are no facts or equations which alone can be used to provide all the correct decisions required to produce a good design.On the other hand, any calculations made must be done with the utmost care and precision. For example, if a decimal point is misplaced, an otherwise acceptable design may not function.Good designs require trying new ideas and being willing to take a certain amount of risk, knowing that if the new idea does not work the existing method can be reinstated. Thus a designer must have patience, since there is no assurance of success for the time and effort expended. Creating a completely new design generally requires that many old and well-established methods be thrust aside. This is not easy since many people cling to familiar ideas, techniques and attitudes. A design engineer should constantly search for ways to improve an existing product and must decide what old, proven concepts should be used and what new, untried ideas should be incorporated.New designs generally have "bugs" or unforeseen problems which must be worked out before the superior characteristics of the new designs can be enjoyed. Thus there is a chance for a superior product, but only at higher risk. It should be emphasized that, if a design does not warrant radical new methods, such methods should not be applied merely for the sake of change.During the beginning stages of design, creativity should be allowedto flourish without a great number of constraints. Even though many impractical ideas may arise, it is usually easy to eliminate them in the early stages of design before firm details are required by manufacturing. In this way, innovative ideas are not inhibited. Quite often, more than one design is developed, up to the point where they can be compared against each other. It is entirely possible that the design which is ultimately accepted will use ideas existing in one of the rejected designs that did not show as much overall promise.Psychologists frequently talk about trying to fit people to the machines they operate. It is essentially the responsibility of the design engineer to strive to fit machines to people. This is not an easy task, since there is really no average person for which certain operating dimensions and procedures are optimum.Another important point which should be recognized is that a design engineer must be able to communicate ideas to other people if they are to be incorporated. Communicating the design to others is the final, vital step in the design process. Undoubtedly many great designs, inventions, and creative works have been lost to mankind simply because the originators were unable or unwilling to explain their accomplishments to others. Presentation is a selling job. The engineer, when presenting a new solution to administrative, management, or supervisory persons, is attempting to sell or to prove to them that this solution is a better one. Unless this can be done successfully, the time and effort spent on obtaining the solution have been largely wasted.Basically, there are only three means of communication available tous. These are the written, the oral, and the graphical forms. Therefore the successful engineer will be technically competent and versatile in all three forms of communication. A technically competent person who lacks ability in any one of these forms is severely handicapped. If ability in all three forms is lacking, no one will ever know how competent that person is!The competent engineer should not be afraid of the possibility of not succeeding in a presentation. In fact, occasional failure should be expected because failure or criticism seems to accompany every really creative idea. There is a great deal to be learned from a failure, and the greatest gains are obtained by those willing to risk defeat. In the final analysis, the real failure would lie in deciding not to make the presentation at all. To communicate effectively, the following questions must be answered:(1) Does the design really serve a human need?(2) Will it be competitive with existing products of rival companies?(3) Is it economical to produce?(4) Can it be readily maintained?(5) Will it sell and make a profit?Only time will provide the true answers to the preceding questions, but the product should be designed, manufactured and marketed only with initial affirmative answers. The design engineer also must communicate the finalized design to manufacturing through the use of detail and assembly drawings.Quite often, a problem will occur during the manufacturing cycle [3].It may be that a change is required in the dimensioning or tolerancing of a part so that it can be more readily produced. This fails in the category of engineering changes which must be approved by the design engineer so that the product function will not be adversely affected. In other cases, a deficiency in the design may appear during assembly or testing just prior to shipping. These realities simply bear out the fact that design is a living process. There is always a better way to do it and the designer should constantly strive towards finding that better way.Designing starts with a need, real or imagined. Existing apparatus may need improvements in durability, efficiently, weight, speed, or cost. New apparatus may be needed to perform a function previously done by men, such as computation, assembly, or servicing. With the objective wholly or partly defined, the next step in design is the conception of mechanisms and their arrangements that will perform the needed functions.For this, freehand sketching is of great value, not only as a record of one's thoughts and as an aid in discussion with others, but particularly for communication with one's own mind, as a stimulant for creative ideas.When the general shape and a few dimensions of the several components become apparent, analysis can begin in earnest. The analysis will have as its objective satisfactory or superior performance, plus safety and durability with minimum weight, and a competitive east. Optimum proportions and dimensions will be sought for each critically loaded section, together with a balance between the strength of the several components. Materials and their treatment will be chosen. These important objectives can be attained only by analysis based upon the principles ofmechanics, such as those of statics for reaction forces and for the optimumutilization of friction; of dynamics for inertia, acceleration, and energy; of elasticity and strength of materials for stress。
- 1、下载文档前请自行甄别文档内容的完整性，平台不提供额外的编辑、内容补充、找答案等附加服务。
- 2、"仅部分预览"的文档,不可在线预览部分如存在完整性等问题,可反馈申请退款(可完整预览的文档不适用该条件!)。
- 3、如文档侵犯您的权益，请联系客服反馈,我们会尽快为您处理(人工客服工作时间：9:00-18:30)。
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。
2 银行改革战略及其实施2.1 银行改革战略改革前，国有独资银行由国家拥有并服务于国家经济政策的目标。
由于他们并没有完全牟利的商业实体，评估其财务表现并不严格适用于普遍商业银行。
不过，一旦国家在1992年10月中共代表大会的决定着手进行社会主义市场经济，国有银行商业化已经成为定局。
银行业改革的目标是将国有银行转变成那些具有市场竞争力，可以提供高效的国家储蓄得中介。
发挥它们在金融中介的优势，银行在资金的有效配置中起着关键作用。
2.1.1 银行改革创造了有利环境自从国家在1992年十月的中共第14届中共代表大会宣布市场改革开放方案，目标是建立社会主义市场经济，从而有效地结束了自20世纪70年代末推出的实验性经济改革开放方案。
在坚定的市场化改革中创造了中央的改革与社会主义市场经济建立的有利环境，包括首先进行的银行改革。
1994年初，为了应对通货膨胀的威胁，政府推出包括中央银行宏观经济改革，汇率管理，财政政策和税收。
宏观经济改革政策允许中央政府恢复在20世纪80年代在“放权让利”政策下下放地方当局权力的宏观调控。
虽然权力下放迎来一个快速发展时期，但也产生了重大的宏观经济不稳定。
事实上，宏观经济改革的追求大大挫伤20世纪90年代的宏观经济周期。
其次，在同一年，政府设立了三个政策性银行——国家开发银行，农业发展银行，中国进出口银行——以减轻他们的传统政策对国有商业银行的要求。
第三，政府在1995年颁布的中央银行和商业银行法对银行改革提供了法律基础。
第四，从1996年开始，政府开始大力追求企业改革，为金融改革铺平了道路，即使这是大型国有企业职工的冗余和痛苦的裁员的结果。
在追求企业改革银行改革之前，有必要考虑到国有企业是国有银行的主要客户。
因此，他们的主要来源是不良贷款，在同一时间有负债给政府。
因此，除非国有企业改革的需要，任何国家银行的改革努力将是徒劳的。
另一方面，国有企业改革向前冲的时候，银行改革不能再拖延。
这是因为国有企业的改制，清算，合并，破产或不再存在，银行必须开始认识到他们的潜在亏损。
由于不良贷款的大量注销，这反过来又引发了银行进行注资的需要。
第五，国务院决定在2002年2月将仅有商业银行改造成具有国际竞争力的金融企业，转变为国家控股的股份制商业银行，鼓励他们在市场上上市的股票。
第六，中国银行业监督管理委员会成立于2003年，以提高监管能力，监管银行。
最后，坚持到2001年的入世协议，政府将使用外国银进入市场为竞争压力注入本地银行产业，以提高效率。
从2006年年底，外资银行可以从事人民币业务。
2.1.2 改革公司治理和结构调整的资产负债表该国最大的国有银行已按照几个步骤进行企业内部改革。
改革的第一步是通过邀请其他投资者来稀释唯一的国家所有权，但仍保持其主导地位来进行公司治理改革。
特别是，银行已在寻求外国战略伙伴和引进现代银行业务和技术方面作出努力。
所有权得扩大还需要销售部分银行股的股本市场的所有权，使银行管理负责到市场上。
为了成功地吸引外来投资者，无论是战略合作伙伴或公众投资者，银行必须提出可信的内训改革方案和贯彻落实可靠。
毫无疑问，更好，更可信的内部改革方案，越有可能是为银行吸引外部合作伙信誉伴和获取与他们的同行或在股票市场更好的待遇。
因此，政府承诺的第一步是根据以前的经济规划制度，加强对信用流动已经堵塞了的，资本累计不足和坏帐堆积如山的国有银行资产负债表的平衡。
1998年，政府发出四大国有银行的价值270,000,000亿美元（326亿美元）人民币的30年财政债券进行资本重组的资产负债表：工商银行，中国银行，建设银行和农业银行符合国际资本充足标准。
同样，12月30日，2003年，美国政府提供的建设银行和中国银行各225亿美元，和稍后在2005年4月将提供工商银行的150亿美元，以支持在香港联合交易所各自的清单。
其中四大国有银行，建设银行是第一个次拥有其改革努力，通过股市场的考验，在香港联合交易所成功上市的。
此外，作为对资本重组计划的一部分，银行发行的次级债券也面向当地市场：中国银行，人民币60亿元;商业罪案调查科，400亿元，工商银行，3500亿人民币交通银行，1200亿元人民币。
1999年，政府设立四家资产管理公司管理公司资产，为“四大银行”：工商银行，建设银行，中国银行和农业银行，管理1.4万亿元人民币的国有银行贷款购买书籍万亿，其中1.3万亿被视为不良贷款（约GDP的15%）。
本次交易的资金部分为部分国债（820亿元人民币）中央银行贷款（RMB573亿元人民币）。
第二个转移不良贷款的资产管理公司从2004年6月到006年6月期间转移了1.186万亿元。
银行还推出改革措施，完善内部管理，包括加强人力资源基础，引入现代风险管理做法，并提出了不良贷款的分类标准，以符合国际标准。
2.2 实施改革2.2.1 寻求多样化，吸引外国战略合作伙伴随着改革的蓝图，银行成功推出并实施的改革策略。
工行，建行，中行，交行得所有权都在稀释，纳入非国家所有制70％以下的公司，其中包括外资持股，国内法人和公有制（国有和公开交易的股票），全状态的股份。
在非国家所有，外国战略伙伴关系通常拥有公司的最高股份：工商银行，7.2％，中行，13.9％，建行，10.3％和交通银行，18.7％。
外国资本和国内资本，以及国有商业银行在社会公众股的参与下，不仅增强银行的资本，也产生了对公司治理的积极影响，特别是在外国参与的情况下，它源于银行业务进入政府得不当侵扰。
第二，所有的国有商业银行已经简历了现代公司治理结构包括股东大会，公司董事会以及外部董事，监事，监事会和高级管理结构。
到2007年底，有33个外国机构投资者投资于25年国内银行，共注资213亿美元。
这些外国战略投资者与国内合作伙伴已在广泛多元化的银行领域制定各战略合作协议，包括零售银行，公司治理和风险管理，贸易，人民币衍生工具和货币交换，外汇结构性产品，以及贸易和小和中小企业融资。
此外，国内银行与外国合作伙伴实行网络共享、提供服务和交叉销售金融产品。
最后，人力资源发展计划是战略法人共同协定的，在中小企业管理和融资，财富管理，基金交易，风险管理提供培训课程中予以提供，实施巴塞尔资本协定等。
2.2.2 成功的公开上市改革后的内部调整和信誉良好的战略合作伙伴吸引外资，国有商业银行成功上市在香港（H股）和上海（A股）上市交易的股票，从而第一次受到市场自律：交通银行，2005年6月，建设银行，2005年10月，中国银行，2006年6月，工商银行，2006年10月（这是首次在香港联合交易所和上海证券交易所共同上市）。
2007年，两个小股份制银行在上海证券交易所上市交易，使上市得股份制银行在12个总额中占了7个。
此外，在三个城市商业银行的基础上，北京，南京，宁波得商业银行在上海的A股市场上市，从而为其他城市商业银行进行重组提供方式，然后争取在股票交易所上市。
从上升的股价中收益，工行，建行和中行2007年底在世界上受益分别为第一，第二和第四大银行：3389亿美元，22025亿美元和1978亿美元。
2.2.3 强化资本到2007年底，有近80%的银行已经完成资本充足率标准。
四家上市国有商业银行的资本充足率分别为工商银行13%，中国银行13.3%，建设银行12.6%和交通银行14.1%。
核心资本充足率分别为工商银行11%，中国银行10.7%，建设银行10.4%和交通银行10.2%。
2.2.4 建立风险管理系统自2006年以来建行等大型国有商业银行已经开始引入一个垂直的风险管理制度，合并到新成立的首席风险官手中的风险管理。
这项改革有助于在地方一级在贷款决策过程中免去不必要的干扰。
在同一时间，通过利用信息技术的优势，各银行已开始简化和优化业务流程顺序和程序，以降低经营风险。
银行也开始使用定量风险评估模型和情景模拟他们所面临的各种风险，如压力测试。
经济/风险资本的概念已被采用到风险限额管理，分配银行资源和产品的价格。
银行还通过改善内部控制程序和采用定量控制的工具和操作风险模型加强了对市场和流动性风险分析。
最后但并非最不重要的，银行已经采取步骤，建立一个新的风险或信贷文化。
2.2.5 追求战略转型的经营模式中国银行传统上集中于公司业务，可以说是批发银行。
然而，由于本地资本市场的逐渐成熟，中国的家庭收入和财富继续急速增长，银行找到面向消费者的金融服务不断增长的业务机会，例如共同基金，抵押融资，理财，个人贷款。
这也是金融服务领域，即新来的外资银行的目的是捕捉他们的竞争力的领域。
因此，寻求新的利润增长源，实现了更加多样化和平衡的收入基础，以及为会议上向外国银行，中资银行被迫抓住机遇，迎接挑战，走上了向零售银行的传统经营模式的战略转型的道路。
新的零售银行业务推力包括信用卡，个人贷款，财富管理，共同基金，保险产品和其他产品的产生基于收费的收入。