英文参考文献翻译完结
毕业论文英文参考文献与译文
Inventory managementInventory ControlOn the so-called "inventory control", many people will interpret it as a "storage management", which is actually a big distortion.The traditional narrow view, mainly for warehouse inventory control of materials for inventory, data processing, storage, distribution, etc., through the implementation of anti-corrosion, temperature and humidity control means, to make the custody of the physical inventory to maintain optimum purposes. This is just a form of inventory control, or can be defined as the physical inventory control. How, then, from a broad perspective to understand inventory control? Inventory control should be related to the company's financial and operational objectives, in particular operating cash flow by optimizing the entire demand and supply chain management processes (DSCM), a reasonable set of ERP control strategy, and supported by appropriate information processing tools, tools to achieved in ensuring the timely delivery of the premise, as far as possible to reduce inventory levels, reducing inventory and obsolescence, the risk of devaluation. In this sense, the physical inventory control to achieve financial goals is just a means to control the entire inventory or just a necessary part; from the perspective of organizational functions, physical inventory control, warehouse management is mainly the responsibility of The broad inventory control is the demand and supply chain management, and the whole company's responsibility.Why until now many people's understanding of inventory control, limited physical inventory control? The following two reasons can not be ignored:First, our enterprises do not attach importance to inventory control. Especially those who benefit relatively good business, as long as there is money on the few people to consider the problem of inventory turnover. Inventory control is simply interpreted as warehouse management, unless the time to spend money, it may have been to see the inventory problem, and see the results are often very simple procurement to buy more, or did not do warehouse departments .Second, ERP misleading. Invoicing software is simple audacity to call it ERP, companies on their so-called ERP can reduce the number of inventory, inventory control, seems to rely on their small software can get. Even as SAP, BAAN ERP world, the field ofthese big boys, but also their simple modules inside the warehouse management functionality is defined as "inventory management" or "inventory control." This makes the already not quite understand what our inventory control, but not sure what is inventory control.In fact, from the perspective of broadly understood, inventory control, shouldinclude the following:First, the fundamental purpose of inventory control. We know that the so-called world-class manufacturing, two key assessment indicators (KPI) is, customer satisfaction and inventory turns, inventory turns and this is actually the fundamental objective of inventory control.Second, inventory control means. Increase inventory turns, relying solely on the so-called physical inventory control is not enough, it should be the demand and supply chain management process flow of this large output, and this big warehouse management processes in addition to including this link, the more important The section also includes: forecasting and order processing, production planning and control, materials planning and purchasing control, inventory planning and forecasting in itself, as well as finished products, raw materials, distribution and delivery of the strategy, and even customs management processes.And with the demand and supply chain management processes throughout the process, it is the information flow and capital flow management. In other words, inventory itself is across the entire demand and supply management processes in all aspects of inventory control in order to achieve the fundamental purpose, it must control all aspects of inventory, rather than just manage the physical inventory at hand.Third, inventory control, organizational structure and assessment.Since inventory control is the demand and supply chain management processes, output, inventory control to achieve the fundamental purpose of this process must be compatible with a rational organizational structure. Until now, we can see that many companies have only one purchasing department, purchasing department following pipe warehouse. This is far short of inventory control requirements. From the demand and supply chain management process analysis, we know that purchasing and warehouse management is the executive arm of the typical, and inventory control should focus on prevention, the executive branch is very difficult to "prevent inventory" for the simple reason that they assessment indicatorsin large part to ensure supply (production, customer). How the actual situation, a reasonable demand and supply chain management processes, and thus set the corresponding rational organizational structure and is a question many of our enterprisesto exploreThe role of inventory controlInventory management is an important part of business management. In the production and operation activities, inventory management must ensure that both the production plant for raw materials, spare parts demand, but also directly affect the purchasing, sales of share, sales activities. To make an inventory of corporate liquidity, accelerate cash flow, the security of supply under the premise of minimizing Yaku funds, directly affects the operational efficiency. Ensure the production and operation needs of the premise, so keep inventories at a reasonable level; dynamic inventory control, timely, appropriate proposed order to avoid over storage or out of stock; reduce inventory footprint, lower total cost of inventory; control stock funds used to accelerate cash flow.Problems arising from excessive inventory: increased warehouse space andinventory storage costs, thereby increasing product costs; take a lot of liquidity, resultingin sluggish capital, not only increased the burden of payment of interest, etc., would affect the time value of money and opportunity income; finished products and raw materials caused by physical loss and intangible losses; a large number of enterprise resource idle, affecting their rational allocation and optimization; cover the production, operation of the whole process of the various contradictions and problems, is not conducive to improve the management level.Inventory is too small the resulting problems: service levels caused a decline in the profit impact of marketing and corporate reputation; production system caused by inadequate supply of raw materials or other materials, affecting the normal production process; to shorten lead times, increase the number of orders, so order (production) costs; affect the balance of production and assembly of complete sets.NotesInventory management should particularly consider the following two questions:First, according to sales plans, according to the planned production of the goods circulated in the market, we should consider where, how much storage.Second, starting from the level of service and economic benefits to determine howto ensure inventories and supplementary questions.The two problems with the inventory in the logistics process functions.In general, the inventory function:(1)to prevent interrupted. Received orders to shorten the delivery of goods fromthe time in order to ensure quality service, at the same time to prevent out of stock.(2)to ensure proper inventory levels, saving inventory costs.(3)to reduce logistics costs. Supplement with the appropriate time interval compatible with the reasonable demand of the cargo in order to reduce logistics costs, eliminate or avoid sales fluctuations.(4)ensure the production planning, smooth to eliminate or avoid sales fluctuations.(5)display function.(6)reserve. Mass storage when the price falls, reduce losses, to respond to disasters and other contingencies.About the warehouse (inventory) on what the question, we must consider the number and location. If the distribution center, it should be possible according to customer needs, set at an appropriate place; if it is stored in central places to minimize the complementary principle to the distribution centers, there is no place certain requirements. When the stock base is established, will have to take into account are stored in various locations in what commodities.库存管理库存控制在谈到所谓“库存控制”的时候，很多人将其理解为“仓储管理”，这实际上是个很大的曲解。
英文文献整篇翻译
英文文献整篇翻译Title: The Impact of Climate Change on BiodiversityClimate change is a pressing issue that has significant impacts on biodiversity worldwide. Changes in temperature, precipitation patterns, and extreme weather events are altering ecosystems and threatening the survival of many species. The loss of biodiversity not only affects the natural world but also has implications for human societies.One of the major impacts of climate change onbiodiversity is the shifting of habitats. As temperatures rise, many species are forced to move to higher latitudesor elevations in search of suitable conditions. This can disrupt ecosystems and lead to the decline or extinction of species that are unable to adapt to the new conditions.In addition to habitat loss, climate change is also causing changes in the timing of biological events such as flowering, migration, and reproduction. These changes can disrupt the delicate balance of ecosystems and lead to mismatches between species that depend on each other for survival.Furthermore, climate change is exacerbating otherthreats to biodiversity such as habitat destruction, pollution, and overexploitation. The combination of these factors is putting immense pressure on many species and pushing them closer to extinction.It is essential that we take action to mitigate the impacts of climate change on biodiversity. This includes reducing greenhouse gas emissions, protecting and restoring habitats, and implementing conservation measures to safeguard vulnerable species. By addressing the root causes of climate change and protecting biodiversity, we canensure a sustainable future for both the natural world and human societies.气候变化对生物多样性的影响气候变化是一个紧迫的问题，对全球的生物多样性产生重大影响。
外文参考文献译文及原文
目录1介绍 (1)在这一章对NS2的引入提供。
尤其是，关于NS2的安装信息是在第2章。
第3章介绍了NS2的目录和公约。
第4章介绍了在NS2仿真的主要步骤。
一个简单的仿真例子在第5章。
最后，在第.8章作总结。
2安装 (1)该组件的想法是明智的做法，以获取上述件和安装他们的个人。
此选项保存downloadingtime和大量内存空间。
但是，它可能是麻烦的初学者，因此只对有经验的用户推荐。
(2)安装一套ns2的all-in-one在unix-based系统 (2)安装一套ns2的all-in-one在Windows系统 (3)3目录和公约 (4)目录 (4)4运行ns2模拟 (6)ns2程序调用 (6)ns2模拟的主要步骤 (6)5一个仿真例子 (8)6总结 (12)1 Introduction (13)2 Installation (15)Installing an All-In-One NS2 Suite on Unix-Based Systems (15)Installing an All-In-One NS2 Suite on Windows-Based Systems (16)3 Directories and Convention (17)Directories and Convention (17)Convention (17)4 Running NS2 Simulation (20)NS2 Program Invocation (20)Main NS2 Simulation Steps (20)5 A Simulation Example (22)6 Summary (27)1介绍网络模拟器(一般叫作NS2)的版本，是证明了有用在学习通讯网络的动态本质的一个事件驱动的模仿工具。
模仿架线并且无线网络作用和协议(即寻址算法，TCP，UDP)使用NS2，可以完成。
一般来说，NS2提供用户以指定这样网络协议和模仿他们对应的行为方式。
毕业论文外文文献译文
自由现金流量，企业价值，与投资者注意Harlan Platt东北大学, 工商管理学院SebahattinDemirkan纽约州立宾厄姆顿大学, 管理学院Marjorie Platt东北大学, 工商管理学院摘要：通过比较分析实际现金流量与企业价值（市场资本总额加上债务减去现金），我们的文件说，市场大大低估了公司。
调查结果显示，股市似乎有一个非常高的折扣率在计算公司价值时否定未来收益。
也就是说，折扣率如此之高，未来现金流量的绝大多数几乎被忽略。
我们的研究发现，股票价格不反映未来的企业盈利。
与此发现形成对比，在金融教科书中众所周知的声明是，“一个公司的价值等于未来现金流量目前的贴现值”。
事实上，我们发现企业价值大大高于目前的未来现金流量的贴现值。
未来增加的1美元现金流量只产生了75%的企业价值。
我们工作的含义是明确的：公司价值远高于市场认为的更多。
这对背后的私人股本行业的想法提供了强有力的支持。
我们认识到，近来私人股本公司已为收购付超额付出，并可能会在当前去杠杆化时期失去他们的全部投资。
然而，如果私人股本公司使用较少的债务，以合理的价格收购公司，他们很可能要创造一个重大价值，原因是基于现金流量公司被市场相低估。
以前没有按照我们以实际现金流量为基础的方法设计的研究成果。
相反，以前的研究都集中在预测的现金流量（按市场分析师的结果）和企业价值之间的关系。
我们研究方法的重点是不同的问题——贴现的未来现金流量和以金融理论所假定的当前的市场价值关系。
关键词：企业价值，实际现金流量，现金流量，估价简单地讲，自由现金流量就是企业在经营活动中产生的在满足了再投资需要之后剩余的现金流量。
这部分现金流量是在不影响公司持续发展的前提下可供分配给企业资本供应者的最大现金额。
在现代企业的发展过程中，决定企业兴衰存亡的是现金流，最能反映企业本质的是现金流，在众多价值评价指标中基于现金流的评价是最具权威性的。
价值的正式定义是一件事物对物主的有用性[1]。
毕业论文英文参考文献及译文
Inventory managementInventory ControlOn the so-called "inventory control", many people will interpret it as a "storage management", which is actually a big distortion.The traditional narrow view, mainly for warehouse inventory control of materials for inventory, data processing, storage, distribution, etc., through the implementation of anti-corrosion, temperature and humidity control means, to make the custody of the physical inventory to maintain optimum purposes. This is just a form of inventory control, or can be defined as the physical inventory control. How, then, from a broad perspective to understand inventory control? Inventory control should be related to the company's financial and operational objectives, in particular operating cash flow by optimizing the entire demand and supply chain management processes (DSCM), a reasonable set of ERP control strategy, and supported by appropriate information processing tools, tools to achieved in ensuring the timely delivery of the premise, as far as possible to reduce inventory levels, reducing inventory and obsolescence, the risk of devaluation. In this sense, the physical inventory control to achieve financial goals is just a means to control the entire inventory or just a necessary part; from the perspective of organizational functions, physical inventory control, warehouse management is mainly the responsibility of The broad inventory control is the demand and supply chain management, and the whole company's responsibility.Why until now many people's understanding of inventory control, limited physical inventory control? The following two reasons can not be ignored: First, our enterprises do not attach importance to inventory control. Especially those who benefit relatively good business, as long as there is money on the few people to consider the problem of inventory turnover. Inventory control is simply interpreted as warehouse management, unless the time to spend money, it may have been to see the inventory problem, and see the results are often very simple procurement to buy more, or did not do warehouse departments .Second, ERP misleading. Invoicing software is simple audacity to call it ERP, companies on their so-called ERP can reduce the number of inventory, inventory control, seems to rely on their small software can get. Even as SAP, BAAN ERP world, the field of these big boys, but also their simple modules inside the warehouse management functionality is defined as "inventory management" or "inventory control." This makes the already not quite understand what our inventory control, but not sure what is inventory control.In fact, from the perspective of broadly understood, inventory control, should include the following:First, the fundamental purpose of inventory control. We know that the so-called world-class manufacturing, two key assessment indicators (KPI) is, customer satisfaction and inventory turns, inventory turns and this is actually the fundamental objective of inventory control.Second, inventory control means. Increase inventory turns, relying solely on the so-called physical inventory control is not enough, it should be the demand and supply chain management process flow of this large output, and this big warehouse management processes in addition to including this link, the more important The section also includes: forecasting and order processing, production planning and control, materials planning and purchasing control, inventory planning and forecasting in itself, as well as finished products, raw materials, distribution and delivery of the strategy, and even customs management processes. And with the demand and supply chain management processes throughout the process, it is the information flow and capital flow management. In other words, inventory itself is across the entire demand and supply management processes in all aspects of inventory control in order to achieve the fundamental purpose, it must control all aspects of inventory, rather than just manage the physical inventory at hand.Third, inventory control, organizational structure and assessment. Since inventory control is the demand and supply chain management processes, output, inventory control to achieve the fundamental purpose of this process must be compatible with a rational organizational structure. Until now, we can seethat many companies have only one purchasing department, purchasing department following pipe warehouse. This is far short of inventory control requirements. From the demand and supply chain management process analysis, we know that purchasing and warehouse management is the executive arm of the typical, and inventory control should focus on prevention, the executive branch is very difficult to "prevent inventory" for the simple reason that they assessment indicators in large part to ensure supply (production, customer). How the actual situation, a reasonable demand and supply chain management processes, and thus set the corresponding rational organizational structure and is a question many of our enterprises to exploreThe role of inventory controlInventory management is an important part of business management. In the production and operation activities, inventory management must ensure that both the production plant for raw materials, spare parts demand, but also directly affect the purchasing, sales of share, sales activities. To make an inventory of corporate liquidity, accelerate cash flow, the security of supply under the premise of minimizing Yaku funds, directly affects the operational efficiency. Ensure the production and operation needs of the premise, so keep inventories at a reasonable level; dynamic inventory control, timely, appropriate proposed order to avoid over storage or out of stock; reduce inventory footprint, lower total cost of inventory; control stock funds used to accelerate cash flow.Problems arising from excessive inventory: increased warehouse space and inventory storage costs, thereby increasing product costs; take a lot of liquidity, resulting in sluggish capital, not only increased the burden of payment of interest, etc., would affect the time value of money and opportunity income; finished products and raw materials caused by physical loss and intangible losses; a large number of enterprise resource idle, affecting their rational allocation and optimization; cover the production, operation of the whole process of the various contradictions and problems, is not conducive to improve the management level.Inventory is too small the resulting problems: service levels caused a decline in the profit impact of marketing and corporate reputation; production system caused by inadequate supply of raw materials or other materials, affecting the normal production process; to shorten lead times, increase the number of orders, so order (production) costs; affect the balance of production and assembly of complete sets.NotesInventory management should particularly consider the following two questions:First, according to sales plans, according to the planned production of the goods circulated in the market, we should consider where, how much storage.Second, starting from the level of service and economic benefits to determine how to ensure inventories and supplementary questions.The two problems with the inventory in the logistics process functions. In general, the inventory function:(1) to prevent interrupted. Received orders to shorten the delivery of goods from the time in order to ensure quality service, at the same time to prevent out of stock.(2) to ensure proper inventory levels, saving inventory costs.(3) to reduce logistics costs. Supplement with the appropriate time interval compatible with the reasonable demand of the cargo in order to reduce logistics costs, eliminate or avoid sales fluctuations.(4) ensure the production planning, smooth to eliminate or avoid sales fluctuations.(5) display function.(6) reserve. Mass storage when the price falls, reduce losses, to respond to disasters and other contingencies.About the warehouse (inventory) on what the question, we must consider the number and location. If the distribution center, it should be possible according to customer needs, set at an appropriate place; if it is stored incentral places to minimize the complementary principle to the distribution centers, there is no place certain requirements. When the stock base is established, will have to take into account are stored in various locations in what commodities.库存管理库存控制在谈到所谓“库存控制”的时候，很多人将其理解为“仓储管理”，这实际上是个很大的曲解。
英文文献翻译及原文
原 文Title: Improved Integral Inequalities for Producets of Convex FunctionsA largely applied inequality for convex functions, due to its geometrical significance, is Hadamard’s inequality (see [3] or [2]) which has generated a wide range of directions forextension and a rich mathematical literature. Below, we recall this inequality, together with its framework.A function [],f a b R ®：, with [],a b R Ì, is said to be convex if whenever[],x a b " [],y a b Î,[]0,1t Î the following inequality holds(1.1) ()()()()()11f tx t y tf x t f y +-?-This definition has its origins in Jensen’s results from [4] and has opened up the mostextended, useful and multi-disciplinary domain of mathematics, namely, convex analysis. Convex curves and convex bodies have appeared in mathematical literature since antiquity and there are many important results related to them. They were known before the analytical foundation of convexity theory, due to the deep geometrical significance and manygeometrical applications related to the convex shapes (see, for example, [1], [5], [7]). One of these results, known as Hadamard’s inequality, which was first published in [3], states that a convex function f satisfies(1.2) Recent inequalities derived from Hadamard’s inequality can be found in Pachpatte’spaper [6] and we recall two of them in the following theorem, because we intend to improve them. Let us suppose that the interval [],a b has the property that 1b a - . Then thefollowing result holds.Theorem 1.1. Let f and g be real-valued, nonnegative and convex functions on [],a b . Then(1.3) ()()()12031(1)(1)2b b a a f tx t y g tx t y dtdydx b a ?-+--蝌()()()()()2,,118b a M a b N a b f x g x dx b a b a 轾+犏?犏--犏臌ò and(1.4) ()()1031122b a a b a b f tx t g tx t dtdx b a 骣骣骣骣++鼢琪琪珑+-+-鼢鼢珑珑鼢鼢珑珑桫桫-桫桫蝌 ()()()122b a f a f b a b f f x dx b a 骣++÷ç＃÷ç÷ç桫-ò()()()()111,,4b a b a f x g x dx M a b N a b b a b a +-轾??臌--òwhere(1.5) ()()()()(),M a b f a g a f b g b =+and(1.6) ()()()()(),N a b f a g b f b g a =+Remark 1.2. The inequalities (1.3) and (1.4) are valid when the length of the interval [],a b does not exceed 1. Unfortunately, this condition is accidentally omitted in [6], but it is implicitly used in the proof of Theorem 1.1.Of course, there are cases when at least one of the two inequalities from the previous theorem is satisfied for 1b a ->, but it is easy to find counterexamples in this case, as follows.Example 1.1. Let us take [][],0,2a b =. The functions []:0,2f R ® and []:0,2g R ® are defined by ()f x x = and ()g x x =. Then it is obvious that (),4M a b =, (),0N a b =. Then, the direct calculus of both sides of (1.3) leads toand, obviously, inequality (1.3) is false.Remark 1.3. Inequality (1.3) is sharp for linear functions defined on []0,1, while inequality (1.4) does not have the same property.In this paper we improve the previous theorem, such that the condition1b a -is eliminated and the derived inequalities are sharp for the whole class of linear functions.()()()1203111(1)(1)26b b a a f tx t y g tx t y dtdydx b a ?-+-=-蝌 ()()()()()2,,1135824b a M a b N a b f x g x dx b a b a 轾+犏+=犏--犏臌ò译 文题目：凸函数在积分不等式中的应用由于凸函数的几何意义,Hadamard 不等式在很大程度上影响了不等式凸函数的应用，Hadamard 不等式在丰富的数学文化和广泛的深入研究等条件下形成的，以下,我们回忆一下这些不等式，定义1 函数[],f a b R ®：,并且[],a b R Ì为凸函数,若[],x a b " [],y a b Î,[]0,1t Î,有不等式()()()()()11f tx t y tf x t f y +-?- (1.1)成立，这个由Jensen 提出的定义起源于[4],并且由此发展出对数学和多学科专业领域有用的凸分析，凸曲线和凸面体在很古老的时候就已经出现在了数学领域,有很多重要的成果都和他们有关系，由于许多几何意义和几何应用与凹凸形状有关,认识他们的分析基础是凸性理论，（例如 [1],[5],[7]）其中一个成果是Hadamard 不等式,第一次在[3]出版,阐明了凸函数f 满足()()()122b a f a f b a b f f x dx b a 骣++÷ç＃÷ç÷ç桫-ò (1.2)Pachpatte 不等式理论是由Hadamard 不等式理论推断而来，我们称他们两个为定理因为我们还要优化他们，设区间 [],a b 满足1b a - ,有如下结果定理1.1 设函数f 和g 是定义在非负实数区间[],a b 的凸函数，那么()()()12031(1)(1)2b b a a f tx t y g tx t y dtdydx b a ?-+--蝌 (1.3) ()()()()()2,,118b a M a b N a b f x g x dx b a b a 轾+犏?犏--犏臌ò 和()()1031122b a a b a b f tx t g tx t dtdx b a 骣骣骣骣++鼢琪琪珑+-+-鼢鼢珑珑鼢鼢珑珑桫桫-桫桫蝌 (1.4)()()()()111,,4b a b a f x g x dx M a b N a b b a b a +-轾??臌--ò其中()()()()(),M a b f a g a f b g b =+ (1.5)()()()()(),N a b f a g b f b g a =+ (1.6)注意1.2 当[],a b 中1b a - 的时候,不等式(1，3)和 (1，4)成立,虽然这个条件被忽略,但在证明定理过程中已经被隐含的使用，当然,至少有一两个不等式在以上定理中当1b a ->时成立的,但它很容易找到反例说明在这种情况下,如下令[][],0,2a b =,函数[]:0,2f R ®和[]:0,2g R ®被定义为()f x x =和()g x x =,显然有(),4M a b =,(),0N a b =，带入（1，3）有()()()1203111(1)(1)26b b a a f tx t y g tx t y dtdydx b a ?-+-=-蝌 ()()()()()2,,1135824b a M a b N a b f x g x dx b a b a 轾+犏+=犏--犏臌ò 很显然,不等式(1.3)是错误的，定理1.3 不等式(1.3)是定义在[]0,1上的线性函数,但是不等式(1.4)是不存在这种性质的，本论文将优化早先的定理，比如除去1b a - 条件,并且衍生的不等式满足所有的线性函数，。
外文参考文献译文及原文
广东工业大学华立学院本科毕业设计（论文）外文参考文献译文及原文系部城建学部专业土木工程年级 2011级班级名称 11土木工程9班学号 23031109000学生姓名刘林指导教师卢集富2015 年5 月目录一、项目成本管理与控制 0二、Project Budget Monitor and Control (1)三、施工阶段承包商在控制施工成本方面所扮演的作用 (2)四、The Contractor's Role in Building Cost Reduction After Design (4)一、外文文献译文（1）项目成本管理与控制随着市场竞争的激烈性越来越大，在每一个项目中，进行成本控制越发重要。
本文论述了在施工阶段，项目经理如何成功地控制项目预算成本。
本文讨论了很多方法。
它表明，要取得成功，项目经理必须关注这些成功的方法。
1.简介调查显示，大多数项目会碰到超出预算的问……功控制预算成本。
2.项目控制和监测的概念和目的Erel and Raz (2000)指出项目控制周期包括测量成……原因以及决定纠偏措施并采取行动。
监控的目的就是纠偏措施的...标范围内。
3.建立一个有效的控制体系为了实现预算成本的目标，项目管理者需要建立一……被监测和控制是非常有帮助的。
项目成功与良好的沟通密...决( Diallo and Thuillier, 2005)。
4.成本费用的检测和控制4.1对检测的优先顺序进行排序在施工阶段，很多施工活动是基于原来的计……用完了。
第四，项目管理者应该检测高风险活动，高风险活动最有...重要(Cotterell and Hughes, 1995)。
4.2成本控制的方法一个项目的主要费用包括员工成本、材料成本以及工期延误的成本。
为了控制这些成本费用，项目管理者首先应该建立一个成本控制系统：a)为财务数据的管理和分析工作落实责任人员b)确保按照项目的结构来合理分配所有的……它的变化--在成本控制线上准确地记录所有恰...围、变更、进度、质量）相结合由于一个工程项目......虑时间价值影响后的结果。
英文参考文献及译文
Investment Real Estate Accounting and corporate income tax treatment comparisonFirst, investment real estate with the initial measurement to confirm the accounting treatment and comparison of corporate income tax treatment(A) the provisions of the new Accounting Standards for Enterprises Investment real estate, refers to earn rent or capital appreciation, or both holding real estate. Including (1) has leased the land use rights; (2) holds and is prepared to add value to the land use right transfer; (3) has been leased buildings.(B) The enterprise income tax provisions of relevant laws and regulationsThe taxpayer's fixed assets, is the use for a period exceeding one year houses, buildings, machines, machinery, transportation and other production and business-related equipment, appliances, tools, etc.. Intangible assets refer to the taxpayer but there is no long-term use physical forms of assets, including patents, trademarks, copyrights, land use rights, non-patent technology and goodwill.(C) investment real estate in the corporate income tax on fixed assets and intangible assets recognized asRecognition in accounting for investment in real estate land use rights, in the corporate income tax on the recognized as intangible assets, intangible assets should be the relevant provisions of the tax treatment.Second, invest in real estate took place follow-up of accounting and corporate income tax expenses in handling more(A) Investment in real estate up spending the provisions of the new accounting standardsEnterprise Accounting Guidelines, investment real estate took place follow-up expenses, if the spending will cause the associated economic benefits are likely flow to the enterprise, and the costs incurred can be reliably measured, it should be capitalized and included in investment real estate costs; if you can not meet the above conditions, it should be included in the event of a direct current when the profit and loss.(B) The enterprise income tax provisions of relevant laws and regulations Corporate income tax-related laws and regulations, one of the following conditions are met fixed asset repairs, improvements should be considered as fixed expenses: (1) place the repair expenditures reached more than 20% ofthe original value of fixed assets; (2) after repair of the assets of the economic to extend the service life of more than 2 years; (3) after repair of fixed assets be used for new or different purposes.The taxpayer's fixed asset repair expenses can be deducted in the event of a direct current. Improvement of the taxpayer's fixed expenses, such as the not yet fully depreciated fixed assets, increase the value of fixed assets; if the fixed assets have been fully depreciated, can be used as deferred charges, in a period of not less than five years, the average amortized .(C) the provisions of accounting standards and corporate income tax comparisonRight as an investment real estate management, building occurred in the follow-up expenditures, accounting standards and corporate income tax laws and regulations have made the required need to be capitalized according to different circumstances or costs of treatment. But as an investment real estate management, building occurred in the follow-up expenses, capital costs of handling and processing of the judging criteria, accounting standards and corporate income tax provisions of the different.Third, follow-up to measure the real estate investment accounting and corporate income tax treatment comparison and variance analysis(A) using the fair value measurement model of the accounting treatment is not recognized in the corporate income tax on theAccounting standards provide for the use of fair value measurement model of investment real estate, usually did not depreciation, nor does amortization of assets and liabilities should be based on the fair value of investment real estate based on adjust its book value, fair value and book value The man asked the difference between the current profit and loss account.Use of fair value measurement model in the corporate income tax on the accounting treatment is not recognized.(B) the introduction of cost accounting measurement model to deal with corporate income tax address some of the same1. There is no indication of impairment, measured using the cost accounting model are basically consistent with the corporate income tax treatment Accounting rules, the cost model, it should be in accordance with 'Accounting Standards for Enterprises No. 4 - Fixed Assets' and 'Accounting Standards for Enterprises No. 6 - Intangible Assets' requirements, to invest in real estate for measurement, depreciation or amortization. If there is no indication of impairment measured using the cost model of corporate income tax accounting to deal with basically the same deal.2. There is indication of impairment, measured using the cost model accounting treatment is inconsistent with the corporate income tax treatmentIndication of impairment exists, it should be in accordance with 'Accounting Standards for Enterprises No. 8 - Impairment of assets' provisions for processing. The need to conduct a review of their book value and the need to provision for impairment in accordance with the specific practices and guidelines for fixed assets and intangible criteria consistent with the provisions. Corporate income tax provisions of relevant laws and regulations: the provision for impairment of fixed assets and intangible assets not allowed to deduct the loss.Fourth, invest in real estate and corporate income tax accounting treatment of conversion processing comparison and variance analysis(A) Investment in real estate is converted to a general fixed assets or intangible assets, accounting and tax treatment of comparison1. Enterprises measured using the cost model of the original valuation of the investment real estate (no extract impairment), converted to a general fixed assets or intangible assets, the accounting and corporate income tax valuation of assets are basically the same.2. Enterprises measured using the cost model of the original valuation of the investment real estate (impairment has been extracted), converted to a general fixed assets or intangible assets, the accounting and corporate income tax asset valuation inconsistencies.3. Enterprise adoption of fair value measurement model of the original valuation of the investment real estate, converted to a general fixed assets or intangible assets, the accounting and corporate income tax asset valuation inconsistencies. New Accounting Guidelines, the conversion before the adoption of fair value measurement model of investment in real estate is converted to personal use real estate, it should be converted on the fair value of its own use, the book value of real estate.(B) own real estate or stock is converted to investment real estate accounting and tax treatment of comparison1. Accounting GuidelinesThe new accounting rules, in the self-use real estate or inventory control and so is converted to investment real estate should be based on investment in real estate converted the measurement model used to be handled separately. After the introduction of a cost measurement conversion measurement mode, will be converted before the asset's carrying value of direct investment as a converted value of real estate recorded. Be used after the conversion measured at fair value model, according to the date of the fair value valuation conversion, conversion date of the fair value is less than its book value, and its people the difference between current profit and loss account; conversion date is greater than the fair value of the original book value, and the difference as a capital reserve included in equity.2. Corporate income tax provisions of relevant laws and regulationsCorporate income tax-related laws and regulations, development companies will develop products should be regarded as transferred to fixed assets, sales, in product development, when the transfer of ownership or right to use the recognition of income (or profit) implementation.3. The accounting treatment and tax treatment of a comparisonWhen the real estate development companies will develop products transferred to fixed assets (investment property), regardless of the cost modeling of enterprises to adopt the fair value measurement is to take the form of real estate for investment valuation, corporate income tax treated as: (1), as recognized in the period with the sale; (2) by developing products for the corporate income tax recognized at fair value of fixed assets of the original valuation.5, investment in real estate accounting treatment and disposal of corporate income tax treatment comparison and variance analysisThe new accounting rules, when the investment property has been disposed of, or permanent withdrawal from use and disposal can not be expected to achieve economic benefits, it should be to confirm the termination of the investment real estate. Corporate sale, transfer, retirement or investment real estate investment property damage occurred, it should be to dispose of income and related net book value of its post-tax amount of current profit and loss account of people.Corporate income tax laws and regulations on disposal of investment property is recognized as the transfer of fixed assets or intangible assets, according to access to income and tax costs and related taxes for the difference between the proportions of recognized gains and losses included in current taxable income. Accounting firms to increase investment in real estate recognized as the beginning of corporate income tax should be recorded fixed assets and intangible assets recognized as the original tax costs; in the investment real estate holding period, the records of corporate income tax can be deducted before the land use rights The amortization amount and the amount of depreciation of fixed assets, while recording the accounting and tax treatment differences.投资性房地产会计与企业所得税处理的比较一、投资性房地产确认与初始计量会计处理和企业所得税处理的比较(一)新企业会计准则的规定投资性房地产，是指为赚取租金或资本增值，或两者兼有而持有的房地产。
3000字外文文献翻译
Human resource management more and more drives value. Under the system that economy development mature, human resource management have to match with fight for the best resources performance, if out of character of the manpower form couples out of character of post, the resources performance be not only whole have no, or may have already exhaust. The modern economy stress balance and match, promote management effect and quality vegetable, will human resource match with make balance, the inside contents establish human resource structure frame, use most in keeping with of the person do most in keeping with of work. Establishment human resource terrace is a communication and collection information way, everyone's opinion comprehensive, give up short take long, with processing salary, welfare etc. affair. Human resource most the importance be a training and development, human resource development have to investment at training aspect, with exertive each stratum of human resource potential.人力资源管理愈来愈被重视。
英文参考文献及译文
With the goal of developing microfluidic platforms for sensing applications, flash-free micropatterns were embossed in polypropylene surfaces with ultrasonic heating for a biosensing application.The embossed features were designed to act as reservoirs, valves, and reaction chambers to allow, in combination with a compact sensing platform, the monitoring of analyte levels using a standard PC-CD player. To generate the compact sensor, as an example, we chose the photoluminescence (PL)-based detection of lactate and glucose using an OLED-based sensing platform. Once embossed, the surface energy of the plastic substrate was chemically modified to make it hydrophilic. Reagents, placed in separate reservoirs, were directed through burst valves towards a reaction chamber via CD rotation. Lactate or glucose were monitored by measuring the effect of the related dissolved oxygen level on the PL decay time of an oxygen-sensitive dye, following analyte oxidation catalyzed by a suitable specific oxidase enzyme. The results demonstrate the potential of integrating OLEDs as excitation sources in PL-based sensors with microfluidic CD- based platforms, including for simultaneous multiple analyses.
研究生外文文献翻译 中英完整版
Discussion about the application of the anchor bar on theslope constructionFu Ming Fu , Zhang TianAbstract:There are some advantages in strengthening slope with the anchor bar, such as low project cost, convenient for construction and so on. It not only meets the requirement of the reliability of the construction, but also is economic and reasonable for the construction.Key words: anchor bar; slope; strengthening1.IntroductionAnchor technique uses strata geotechnical’s shear strength around bolt to deliver structures pulling force or keep strata of the excavation own stability. Due to the use of the anchor rod, Anchor strata produce compressive zone and have reinforcement effect to strata, can enhance the strength of strata, improve mechanical properties of strata, make structure and stratum together formed a kind of work together complex. Anchor system can effectively sustain tension and shear, improve shear strength of the potential sliding surface, so it can effectively prevent slope to produce sliding damage.Fig 1 after excavation of the slope2.Project profileThe length of a slope is about 60m, the most slope height is about 23m,the angle up to 50°~ 75°, a five-layer frame structure buildings is far from about 1.5 to 4m at its base edge, its foundation is artificial bored pile and its bearing stratum is in weathered phyllite. Due to the strong weathering of rocks, it was chunky, loosely structured, multi-muddy filling. It has residual slope deposits of silty clay overlying and local folder with a pulpy, low strength. Slope hadcollapsed at various locations, it is vary dangerous to the building, so we need to reinforce the slope, and we use stone concrete retaining wall and bolt to support it.3.Bolt retaining and protecting design3.1Bolt design（1）all formation of anchor use whole length bond-type, the binder materials are ordinary cement mortar, the mortar strength grade is M30, the anchor length L is 10 meters, the slope height h is 9 meters. Anchoring section length is 5m.（2）According to the construction condition and the needs of the process, the layout form of anchor use quincunx, and in order to make the anchoring force in the role of surface rock surface with uniform, the two adjacent line bolts should be staggered arrangement.（3）The anchor’s number according to /3.24 per meter to calculation, the anchor length is L, a tolal of 252. The diameter of drilling holes is φ90,the number of drill according to (L-0.1)m per hole to calculation, M30 grout number according to average 0.052m3per hole to calculation.（4）The two adjacent rows vertical spacing of anchor take 2.55m, horizontal spacing take 2.55m. The dip angle of anchor: with the angle of horizontal line is 20°, and drilling down with this Angle.（5）Anchor use the steel bar, which is HRB400 level, 28mm diameter.3.2Anchor calculation（1）The calculation of lateral geotechnical pressure[1][2]When the supporting structure to leave in rock and earth mass direction migration until to the limit equilibrium state, the geotechnical pressure which is role in supporting structure called active geotechnical pressure. Its calculation method is as follows:For the slope which has no flare structure surface, generally speaking, failure is controled by rock mass strength, the calculation formula is same to the active soil pressure, but cohesive force C take zero, internal friction angle ϕuse eϕ(rock mass equivalent internal friction angle) instead of, according to the standard to selection; rupture angle is 45°+ϕ/2（ϕis rock mass internal friction angle, is estimationed by haircut at the standard of rock mass internal friction angle, reduction factor according to the standard to selection).According to the engineering survey, active rock pressure can calculation as follows:（2）the calculation of anchor tension design value a Q ak N N γ= (1)(2) In the formula: a N is anchor tension design value; ak N is anchor tension standard value; Q γis partial load factor, take 1.3; tk H is the horizontal tension standard value of anchor; αis the dip angle of anchor.Through the calculation, ak N =112.3kN a N =145.99kN（3）the calculation of anchor steel section area(3) In the formula: S A is the steel section area of anchor; ογ is slope engineering importance coefficient(the slope engineering importance coefficient of this project is level 1, take 1.1); 2ξis the tensile working conditions coefficient of anchor bar ( permanent anchor take 0.69, temporary anchor take 0.92); y f is the tensile strength design value of anchor bar(standard value k y f =400a MP , design value y f =360a MP ).According to the calculation, S A ≥0.5883210m -⨯,choose level 3 steel of 1φ28mm,S A =0.6153210m -⨯.（4）The calculation of anchorage body and rock mass anchoring lengthanchoring length should not only meet the requirements which the bond force of formation on mortar and the bond stress of mortar on steel, but also meet the requirements that the Structure design codes the Minimum anchoring length.(4) In the formula: a l is the anchoring length; D is the diameter of anchorage body; rb f is the bond strength eigenvalue of layer and anchorage body, through the experiment or local experience sure, or according to the standard to selection ( this engineering ’s rock mass uniaxial compressive 2222111209tan (45)2090.217175.77/2222e a aE H K kN m ϕγ︒==⨯⨯⨯-=⨯⨯⨯=cos tkak H N α=2a S yNA f ογξ≥1ak a rbN l Df ξπ≥strength is 7.46a MP , belong to soft rock, rock mass structural plane development, rb f take 300a KP );1ξis the bond working conditions coefficient of anchorage body and layer (permanent anchor take 1.00).According to the calculation, a l ≥4.3m, take a l =5.0m.（5）The anchoring length between anchor steel and anchor mortara l ≥ (5) In the formula: a l is the anchoring length between steel and mortar; d is the diameter of anchor bar; n is the number of steel;b f is the bond strength design value between steel and anchor mortar, through the experiment sure, or according to the standard take 2.40; 3ξ is the working conditions coefficient of steel and mortar bond strength(permanent anchor take 0.60）. According to the calculation, a l ≥2.1m ，take a l =5.0m.3.3 The construction technology and key points of anchorThe anchor ’s construction technology is as follows: build-up scaffold ——excavate and clear up the slope surface ——measures to fix position ——drill hole ——washing hole ——bolt put in a certain place ——grout ——colligation the end of the anchor ——flushing the slope surface ——pouring frame space ——Spray seed（1）This slope belong to rocky slope, after excavate the slope 10 cm to the underside of the frame space, set bolt and pouring frame space, then spray grass or seeds after borrowed soil 20 cm in the frame space.（2）the slope should be payed attention to clean up, when construction. The anchor should be placed after wash hole, then put pressure (0.4MPa) and grout. After the mortar fully solidification, colligation steel, cast-in-place reinforced concrete frame space, bend the end of the anchor and bind point by point with the skeleton steel.（3）Before drilling, the hole should be measured to fix position and then do mark. Pitch deviation is less than 150mm, hole depth error is less than 50mm. Try not remold the surrounding rock, when drill. Before Put the anchor, it should be attentioned that blow wash clean the water of the hole and rock powder and so on, and rust removal the body of rod. When grouting, builders 3a bN n df ογξπshould attention the grouting pressure and mortar ratio.Fig 2 anchor field construction drawing4.ConclusionIt is economical to reinforcement slope with bolt, and use the normal equipment, It is not only achieve safe and also economy and rational.(1) Today bolt technology is widely used in the project. It is an effective reinforcement measures to constraints sliding soil with the combining of bolt and concrete slope protection.(2) We must be sure to do geological exploration work of the slope to find out the nature of the rock and hydrogeological situation before reinforcing slope by grouting bolt.(3) Due to the factors of engineering geological conditions, grouting pressure and construction technology, we should be given adequate attention to the quality of construction.Reference[1]Technical code for building slope engineering (JGJ 120-99). The People's Republic nationalstandards. Beijing: China Architecture & Building PRESS.[2] Ying-Ren Zheng, Zu-Yu Chen etc. Engineering Treatment of Slope & Landslide [M]. Beijing：China Communications Press，2007[3] LuoZhenHai. Talk shallowly the application of the anchor at the slope reinforcement[J]. FujianConstruction Science & Technology，2010,06:15-16浅谈锚杆技术在边坡工程中的应用1.引言锚杆技术是利用锚杆周围地层岩土的抗剪强度来传递结构物的拉力或保持地层开挖面的自身稳定。
(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。
参考文献翻译
参考文献翻译参考文献Teixeira, J.O.. (2003). Enhancing the competitiveness of the tourism industry. Annals of Tourism Research, 30(3), 827-847.这篇文章主要探讨了如何提升旅游业竞争力。
作者通过对巴西旅游业的研究发现，提高旅游业竞争力是一个复杂且独特的过程，需要多方面的因素共同作用。
文章首先介绍了旅游业竞争力的概念，并解释了其重要性。
旅游业竞争力不仅仅是指旅游目的地本身的吸引力，还包括了目的地的硬件设施、软件服务、旅游产品和营销策略等多方面因素。
提高旅游业竞争力对于经济发展和社会进步都具有重要的意义。
接下来，作者提出了提升旅游业竞争力的几个关键因素。
首先，目的地需要有适当的硬件设施，如交通运输、酒店、旅游景点等，以满足游客的需求。
其次，软件服务在提高旅游业竞争力中扮演着重要角色，包括旅游目的地的接待能力、服务质量等。
此外，旅游产品的创新和差异化也是提升竞争力的关键因素。
最后，有效的营销策略对于吸引游客和增加目的地知名度至关重要。
在探讨了这些因素后，作者提出了一些提升竞争力的具体措施。
例如，政府可以加大对旅游业的投资，提供资金支持和税收优惠等，以促进旅游业的发展。
此外，各级政府还可以通过制定旅游政策和规划来引导和规范旅游业的发展。
同时，旅游企业和行业协会也可以合作，共同制定和实施营销和推广计划，增加目的地的知名度和吸引力。
总的来说，文章提供了一些有关提升旅游业竞争力的实用建议，并认为提高竞争力是一个综合性和长期性的过程。
此外，作者还提到了巴西旅游业的一些特点和挑战，为其他国家和地区提升竞争力提供了一定的借鉴意义。
参考文献：Teixeira, J.O.. (2003). Enhancing the competitiveness of the tourism industry. Annals of Tourism Research, 30(3), 827-847.。
外文参考文献及翻译
Study on the Tax Planning of Enterprise Income TaxVogt WollenE-mail: chc0910.Department of Accounting and Financial Affairs, Washington UniversityTel: 86-24-8168-1354 E-mail: agjie126.AbstractThe enterprise income tax occupies very important status in the tax paying of enterprise, and it has large space of tax planning. Under the background that the new enterprise income tax law was issued, we discussed the problem how to use tax planning to reduce the tax burden of enterprise and realize the maximization of the total profit for the enterprise. In this article, we studied the tax financing in the stage of enterprise financing from the selection of financing mode and the confirmation of financing channel, and put forward that the enterprise should select the liability financing mode to the largest extent in the critical risk range of equity structure. We studied the tax planning in the stage of investment of enterprise from three aspects including correctly selecting the investment direction, confirming proper enterprise organization form and selecting tax saving investment subject. We studied the tax planning from two aspects such as income and charge deduction. We studied the tax planning in the distribution stage of enterprise management result from first utilizing taxable income to compensate the loss, the loss recovering sequence of domestic investment profit return and the profit distribution strategy in the low tax region. For above aspects, we all put forward our own new theoretical opinions.Keywords: Enterprise income tax, Tax planning, Tax preferenceComparing with the old enterprise income law, the new enterprise income law changed in many aspects such as the taxpayer, the pre-tax deduction, and the tax preference, which put forward new task for the tax planning of the enterprise income tax. Under the background of new enterprise income tax, we will discuss the tax planning in the main stages such as the enterprise financing, investment, management and distribution.1. Tax planning in the stage of enterprise financingThe tax planning of the income tax in the stage of enterprise financing mainly includes the contents about the financing mode and the financing channel.1.1 Tax planning of financing modeThe financing modes of enterprise mainly include the equity financing and liability financing, and two different financing modes will produce different tax results. Generally speaking, under the fixed tax rate level, the liability financing can produce the interest rigid cost which can be reported before tax. When the account profit is adjusted as the taxable income, the tax law allows that the interest expenditure induced by the liability can be deducted before tax in the same interest rate regulated by the Bank in the same period, which equals that the state finance assumes a quarter of interest cost fro the enterprise. The equity financing is the flexible cost of bonus stock which can be reported after tax. The mode that the enterprise provides bonus stock and dividend to the investors is only one item of the distraction of post-tax profit (net profit), and it must be distributed after tax. The tax saving difference between two financing modes is very obvious. In the equity structure of enterprise, the proportion of the liability equity is higher, and the saving effect of the tax cost is more significant. So under the premise that the rate of or return on investment is higher than the liability cost rate, enhancing the proportion of liability financing will bring extra economic benefits for the owner of the enterprise, and finally increase the value of the enterprise. But we should also pay attention to that will increase the financial risk of the enterprise, and excessive liability will even induce the abnormality of the enterprise equity structure,and the liability crisis will make the financial status of the enterprise fall into collapse. Therefore, before the enterprise makes the tax planning of financing mode, it must ensure that the equity structure is in the critical risk range.1.2 Tax planning of enterprise financing channelThe financing channels of enterprise mainly include bank loan, self-accumulation of enterprise, inter-enterprise lending, interior collection of enterprise, bond or stock issuance and commercial credit. Under usual situation, the sequence of the tax burden from heavy to light is self-accumulation of enterprise, bank loan, inter-enterprise lending and interior collection of enterprise. The principle of tax planning of financing channel is that under the premise that the equity structure is to select the channel with higher profit and lower harm in the critical risk range, through comparing the advantages and disadvantages of various financing channels.2. Tax planning in the investment stage of enterpriseFor the tax planning in the investment stage of enterprise, we mainly consider three aspects, i.e. the selection of investment direction, the selection of enterprise organization form and the selection of investment mode.2.1 Selecting correct investment directionThe new enterprise income tax established the new tax preference which gave priority to the industrial preference, assisted by the regional preference, giving attention to the social advancement. Investors should select the investment industry to reduce the tax burden according to the regulations about the national industrial policies and tax preference, and response the industrial policy guidance of the government. First, because the industrial select possesses strategic meanings for the development trend of the enterprise, so when the investors make the decision of industrial investment, they should scientifically demonstrate the investment and carefully make the decision, and they should consider not only their own industrial advantages, but also national industrial support policies, industrial tax preference policies, and make the rare resources of the enterprise to the green sunrise industries such as the agriculture, scientific technology, environment protection and energy saving. Second, the enterprise income tax regulated regional preference for Chinese western regions, minority regions and special economic zones, and the enterprise should study out multiple selectable investment programs in possible investment regions, and it should not only compare the cost incomes of various regional investment programs, but compare the tax levels of various programs, and make the comprehensive evaluation for the comprehensive benefits of various regional investment programs, which can not only reduce the tax burden, but find the regional investment program with maximum economic benefit.2.2 Selecting proper enterprise organization formThe tax planning of enterprise organization form should mainly consider four parts including establishment, expansion, division and merger. First, we will study the tax planning when the enterprise is established and select the organization form. According to the organization form, the enterprise types include individual proprietorship enterprise, partnership enterprise and limited corporation which can be divided into limited liability company and joint stock limited partnership, and because the tax system regulates different tax burden levels for the enterprises with different organization forms, so the establishment costs and advantages of different organization forms are different, and the tax is one of factors we should consider when we select the organization form of the enterprise. Especially when the organization form of the enterprise has large influence to the production and management, the tax will be the important factor which we should consider, and investors can select the organization form of the enterprise to reduce the tax burden for the enterprise. Second, we will research the tax planning when the enterprise is expanded and needs to select the organization form. Enterprise always actualizes the scale expansion by increasing branches, but the tax policies for the branches with different forms in the tax law are obviously different, so enterprise should select the organization form of the branch. For the filiale and the subsidiary company, they respectively have their advantages and disadvantages for the tax, so the loss of the branch can counteract the gain of the parent company and reduce the total taxable income of the company. The subsidiary company and the parent company are regarded as two entities in the law, but the subsidiary company can obtain various tax preference policies regulated by the laws or local government. So the enterprise should comprehensively consider the profit ability of the branch when it selects the form of the branch, and it should adopt the form of filiale when the branch is in the loss period, and adopt the form of subsidiary company when the branch is in the profit period. Third, we will study the tax planning in the division and merger of the enterprise. According to the regulations of the enterprise income law, enterprises should pay the income tax by 25%, but it also regulates that the small-sized profit-making enterprise can pay the income tax by 20%, so the middle and small-sized enterprise can adopt the division measure to separate the branch from the enterprise to reduce the taxable income and the tax burden. The enterprise income tax regulates that the profitable enterprise annexes unprofitable enterprise, it can use the accumulated loss of the unprofitable enterprise to counteract the profit of the profitable enterprise and reduce the taxable income and the tax burden. Therefore, in the merger of enterprises, the profitable enterprise can reduce the enterprise income tax by annexing unprofitable enterprises.2.3 Selecting the investment subject of tax savingAccording to different forms of investment subject, the investment of enterprise can be divided into monetary investment, t angible investment and immaterial investment. The monetary investment doesn’t increase the tax burden of investors, but it will influence the cash flux and payment ability of the enterprise. Different tax regulations aim at different tangible investment types, for example, for the estate investment, investors need not pay relative sales tax (if the investor belongs to the real estate enterprise, the land value increment tax needs not be paid temporarily), and the depreciation of the estate can be deducted before tax to reduce the tax base of the enterprise income tax. For the sock-in-trade investment, the tax law will regard it as the sales goods and increase the tax bases of the value increment tax and the enterprise income tax, and the enterprise need pay the increment tax and the enterprise income tax. The immaterial investment can deduct the withholding income tax for the enterprise, and realize the deduction before tax through amortization year by year, which can reduce the tax base of the enterprise income tax. So when the enterprise selects the investment subject, it can select the tangible investment and immaterial investment which are better than the monetary investment from the view of the invested enterprise.Certainly, for the view of investing enterprise, it will assume more tax burdens such as the enterprise income tax, the increment tax and the consumption tax when it selects the tangible investment and immaterial investment, so the investing enterprise should comprehensively consider the tax burdens of two parties to select the proper investment form.3. Tax planning in the production and management stage of enterpriseThe tax base of the enterprise income tax is the taxable income amount which equals to that an enterprise’s total income amount of each tax year deducts the tax-free incomes, tax-exempt incomes, each deduction items as well as the permitted remedies for losses of the previous years. And the income items, tax-free incomes and tax-exempt incomes and each deduction items are all generated in the production and management of the enterprise. So the tax planning of the enterprise income tax in the production and management can be implemented from two items such as the income items and the deduction items.3.1 Tax planning of incomeThe total income amount of the enterprise in the present term is decided by the sales amount of the product, the unit sales price of the product and the selected sales mode of the product, so the tax planning of the enterprise income tax about the income mainly includes the scale of production and sale, the sales price and the sales mode. First, for the planning of production and sale scale, under the premise of certain sale unit price, the income scale of the enterprise is decided by the sales amount. The scale of production and sale belongs to the item independently controlled by the enterprise, and the scale of production and sale will influence the tax burden of the enterprise which will influence the scale of production and sale in the same way. Therefore, when the enterprise confirms the scale of production and sale, it must consider the tax burden at term. According to the enterprise’s self management ability, the enterprise should find the critical point of profit and loss, and seek the scale of production and sale with maximum profits. Second, for the planning of sales price, under the premise of certain production and sale amount, the income scale of the enterprise is decided by the price level which is also the item independently controlled by the enterprise. The enterprise should consider many factors such as the cost level, the market demand and the competition strategy, and the tax burden level is the important factor which should be considered by the enterprise, and the confirmation of the sales price can not only include the pre-tax income and income tax of the enterprise, but will directly influence the increment tax and other relative taxes. In the tax planning of income, we should take the sales price as the factor we should mainly considered. Third, for the planning of sales mode, in the sales process of the product, the enterprise possesses the independent selection right to the sales mode, and different sales mode always apply in different tax policies, i.e. the treatment difference of tax exists in this aspect, which offers the possibility to utilize different sales mode to plan the income tax.In a word, under the premise disobeying the tax law, the enterprise should compress the income scale which has exceeded the critical point of the tax rate from the sales scale and the sales price, and make the enterprise obtain the preference policies of low tax rate. For the selection of sales mode, the enterprise should delay the implementation of the income and the tax obligation to the best, which will not only compress the income scale in the present term to make the enterprise obtain the preference policy of low tax rate, but also make the enterprise obtain the profit of interest-free loan because of delaying the implementation of tax obligation.3.2 Tax planning of cost charge deductionThe payout of the enterprise can be divided into the profitable payout and the capital payout according to the time of the profitable term. The profitable payout should be reported in the present cost charge, and the capital payout is divided and respectively reported in the cost charges of the present and future terms. For these two sorts of payout, the planning of the enterprise income tax should treat them differently.3.2.1 Tax planning of profitable payoutBecause different situations of profit and loss, and different tax preferences will differently influence the tax planning ofenterprise, so we should respectively plan the tax of the profitable payout aiming at different situations of profit and loss. First, suppose the enterprise is profitable, because the profitable payout can be deducted from the enterprise income tax, the enterprise should select the planning method with large prophase cost. To make the tax deduction effect of the cost exert its function as soon as possible, and delay the realization of the profit, then enterprise should delay the tax obligation time of the income tax. Second, suppose the enterprise is in loss, the planning method should be combined with the loss remedy of the enterprise. The enterprise should try to make the cost charge in the year with pretax loss remedy higher and make the cost charge in the year without or incompletely with pretax loss remedy lower, and accordingly ensure the tax reduction effect of the cost charge will be exerted to the largest extent. Finally, suppose the enterprise is enjoying the preference policy of the enterprise income tax, because the tax deduction effect of the cost charge in the tax deduction period will completely or partly be deducted through thededuction preference, so the enterprise should select the planning method which has few costs in the tax deduction period and has more costs in the non-tax-deduction period.3.2.2 Tax planning of capital payoutAs the modernization degree of enterprise is gradually enhanced, the proportion of the purchase payout of the long-term assets such as the fixed assets and immaterial assets which reflect the progress of the technology of the enterprise is higher and higher, and the tax planning of the fixed assets depreciation and the immaterial assets salesmanship possesses special importance in the tax planning of the enterprise income tax. First, the tax law doesn’t recognize the devaluation preparation of long-term assets which the enterprise picks up, but the taxpayer can utilize the relative regulations about the subsequent expenses of the long-term assets to adjust the depreciation base. The enterprise should combine the long-term development, rebuild the fixed assets designedly, enhance the technical level of the enterprise, and improve the comprehensive competition strengthen of the enterprise. At the same time, the enterprise can put the subsequent expenses according with the capitalization conditions into the fixed assets cost, increase the depreciation picking base, and accordingly increase the depreciation amount of the deduction, reduce the taxable income of the present term and save the tax. For various payouts which don’t accord with the confirmation conditions of long-term assets, they should be counted into the profit and loss of the present term. Second, the “Chinese Enterprise Income Tax Law〞 regulated that the fixed assets of the enterprise needed to be depreciated quickly because of technical progress, the enterprise could reduce the depreciation fixed number of year or adopt the method of quick depreciation. To reduce the depreciation year can quicken the withdrawal of the costs, move the anaphase cost charges to the anterior period, and move the prophase account profit to the latter period. When the tax rate is fixed, the delayed payment of the income tax equals to obtain an interest-free loan from the country. When the tax rate is not fixed, the extension of the depreciation term can also reduce the tax burden for the enterprise. And the selection of the depreciation method of the long-term assets should be scientific, reasonable and legal. Finally, when the enterprise is in the non-deduction period of the income tax, taxpayer should apply for reducing the residual proportion for the tax department in time according to the characters of the assets. When the residual proportion is reduced, the depreciation tax deduction will increase, which could not only maintain the taxpayer’s right, but bring large tax benefit for the taxpayer.4. Tax planning in the management result distribution stage of enterprise4.1 First utilizing the taxable income to compensate the lossFor the yearly loss of the enterprise, the tax law regulates to allow the enterprise uses the pretax profit in the next year to compensate it. And if the profit in the next year is not enough to compensate, the enterprise is allowed to compensate the loss year after year, but the longest term should be limited in 5 years. In this way, the enterprise can use the selection right of the assets price counting and amortization method allowed by the tax law, and the selection right of the expenses reported range standard to more report the pretax deduction items and deduction amount, and continue to induce the loss before the term of five years is at term, accordingly to prolong the term of the preference policy.4.2 Arranging the domestic investment return to compensate the loss according to the sequence from low tax rate to high tax rateAccording to the enterprise income tax, the inve stors’ after-tax profits returned from the associated enterprise should pay the income tax, but if the enterprise which is the investor has loss or past yearly loss which has not be remedied, the returned profit can be used to remedy the loss, and for the surplus part, the enterprise should pay the income tax. Therefore, if the investor is the enterprise which can be applicable for different income tax rates, the enterprise can select the sequence from low tax rate to high tax rate, to use the returned investment profit remedy the loss and make the taxpayer’s income tax reduce to the least level.4.3 Keeping that the investment return in the low tax region doesn’t be distributedIn the existing enterprise income tax, for the taxpayer’s profit returned from other enterprise which has paid the income tax, the tax amount of the tax payment can be adjusted when computing the income tax of the enterprise. If the profit of the invested enterprise has not be distributed to the investors, the investors need not to pay the income tax, and in thisway, to keep that the investment return in the low tax region doesn’t be distributed and turn it into the investment capital can reduce investors’ tax burden.References[1]Thomas Schroeder. Non‐Tax Issues for Gift Planning[J]. The Major Gifts Report,2015,1710[2]Rutherford, Burt. Year-end tax planning complicated by inaction in congress[J]. Beef,2014[3]Root, Liz,van der Krabben, Erwin,Spit, Tejo. Between structures and norms: assessing tax increment financing for the Dutch spatial planning toolkit[J]. The Town Planning Review,2015,863[4]Fratarcangeli, Mauro,Safar, Jason. Cashing out? Start tax planning now to get the most value[J]. Food in Canada,2015,751.企业所得税税收筹划研究Vogt WollenDepartment of Accounting and Financial Affairs, Washington UniversityTel: 86-24-8168-1354 E-mail: agjie126.摘要：企业所得税在企业纳税筹划中占有十分重要的地位，它具有很大的税收筹划空间。
英文文献全文翻译
英文文献全文翻译全文共四篇示例，供读者参考第一篇示例：English literature has a long and rich history, with countless works that have been translated into various languages around the world. From ancient epics like Beowulf and The Odyssey to modern classics like To Kill a Mockingbird and Harry Potter, English literature has captured the hearts and minds of readers for centuries.第二篇示例：The world of academic research is vast and ever-growing, with a wealth of knowledge and information being produced every day. One important aspect of this research is the publication of English-language academic articles. These articles cover a wide range of topics across various fields, from science and technology to social sciences and humanities.第三篇示例：English literature is a treasure trove of human culture and knowledge. The literary works of great writers from around theworld offer insights into the human experience, emotions, and imagination. Through the process of translation, these literary masterpieces are made accessible to a global audience, allowing people from different cultures and backgrounds to connect and appreciate the beauty of language and storytelling.第四篇示例：Abstract:Introduction:English literature holds a prominent position in the field of international academia, with a vast number of research articles, books, and journals being published in English. For researchers and scholars in non-English speaking countries, access to English literature is essential for staying up-to-date with the latest developments in their respective fields. However, understanding and interpreting English texts can present significant challenges due to linguistic, cultural, and contextual differences.Challenges in Translating English Literature:。
英文参考文献翻译完结
基于反馈神经网络肘关节力矩的动态预测R。
Song K.Y.Tong健康技术与信息学系，香港理工大学KowIoon，香港摘要肌肉模型是身体部分运动分析的一个重要组成部分。
尽管许多研究已经集中在静态条件下,但是肌电信号（EMG)和关节转矩在自愿动态情况下之间的关系并没有被很好的研究。
本研究的目的是调查的一个反馈人工神经网络的性能（RANN）自愿动态情况下的复杂肘扭矩估计。
肌电信号和运动数据,其中包括角度和角速度，被用来作为估计在运动过程中预期的扭矩输入。
此外,角度和角速度的预测精度的作用进行了研究，并比较两个模型.一个模型的肌电图和关节运动的投入和其他的模型只使用肌电图无运动数据输入.六例健康体检者,和两个平均角速度（60°S 7和90°S 7）三种不同负荷（0公斤，1公斤，2公斤)在手的位置被选择来训练和测试90°屈肘、全伸肘之间的递归神经网络（0 ～).训练结束后,根平均平方误差（RMSE）预期的扭矩和扭矩之间的模型预测，在训练数据集的肌电图和关节运动的投入和测试数据集，分别为0.17±0。
03 nm和0.35 + 0.06 nm。
预期的扭矩和预测模型的RMSE值之间的扭矩，在训练数据集只有肌电输入和测试集，分别为0。
57 t - 0。
07 nm和0。
73 T 0.11 nm。
结果表明,肌电信号一起运动的数据提供了更好的性能预测的关节力矩；关节角度和角速度提供了重要信息的关节力矩的估计在自愿的运动。
关键词：肌肉骨骼模型,自愿的运动，反馈人工神经网络，逆动力学模型第一章绪论由于希尔提出了1938肌肉的经典论文,神经生理学和神经肌肉骨骼系统的生物力学已被广泛研究，使人体运动生成的原理可以发现（希尔，1938）。
探讨中枢神经系统（CNS）激发肌肉和其后的发展力和产生不同的人体运动,许多模型来描述和定性的肌肉骨骼系统的不同层次的性能(温特斯，1990；扎杰克和温特斯，1990）。
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基于反馈神经网络肘关节力矩的动态预测R.Song K.Y.Tong健康技术与信息学系，香港理工大学KowIoon，香港摘要肌肉模型是身体部分运动分析的一个重要组成部分。
尽管许多研究已经集中在静态条件下,但是肌电信号（EMG）和关节转矩在自愿动态情况下之间的关系并没有被很好的研究。
本研究的目的是调查的一个反馈人工神经网络的性能（RANN）自愿动态情况下的复杂肘扭矩估计。
肌电信号和运动数据，其中包括角度和角速度，被用来作为估计在运动过程中预期的扭矩输入。
此外，角度和角速度的预测精度的作用进行了研究，并比较两个模型。
一个模型的肌电图和关节运动的投入和其他的模型只使用肌电图无运动数据输入。
六例健康体检者，和两个平均角速度（60°S 7和90°S 7）三种不同负荷（0公斤，1公斤，2公斤）在手的位置被选择来训练和测试90°屈肘、全伸肘之间的递归神经网络（0 ~）。
训练结束后，根平均平方误差（RMSE）预期的扭矩和扭矩之间的模型预测，在训练数据集的肌电图和关节运动的投入和测试数据集，分别为0.17±0.03 nm和0.35 + 0.06 nm。
预期的扭矩和预测模型的RMSE值之间的扭矩，在训练数据集只有肌电输入和测试集，分别为0.57 t - 0.07 nm和0.73 T 0.11 nm。
结果表明，肌电信号一起运动的数据提供了更好的性能预测的关节力矩；关节角度和角速度提供了重要信息的关节力矩的估计在自愿的运动。
关键词:肌肉骨骼模型，自愿的运动，反馈人工神经网络，逆动力学模型第一章绪论由于希尔提出了1938肌肉的经典论文，神经生理学和神经肌肉骨骼系统的生物力学已被广泛研究，使人体运动生成的原理可以发现（希尔，1938）。
探讨中枢神经系统（CNS）激发肌肉和其后的发展力和产生不同的人体运动，许多模型来描述和定性的肌肉骨骼系统的不同层次的性能（温特斯，1990；扎杰克和温特斯，1990）。
一个被普遍接受的山为基础的神经肌肉骨骼系统由以下子模型，一步一步：肌肉兴奋-收缩模型；肌腱骨骼模型；动态模型（扎耶克，1989）。
图1 肌肉骨骼模型框图图1显示了基于hillbased模型的运动生成。
图1，肌肉兴奋收缩模型是用来估计中枢神经系统指挥肌肉活动的状态。
肌腱模型产生的肌肉力量不仅基于肌肉激活状态，而且基于肌腱式长度和肌腱式收缩速度，这与关节角速度和角速度（温特斯和斯塔克，1988）。
前项状态的肌肉力量，它决定了肌腱的依从性，还负责肌肉力在后一阶段（扎耶克，1989）。
一旦所有负责的关节运动的肌肉力量已经发现，肌肉的力量与各自的肌肉力臂和的结果求和乘法可以产生关节力矩。
所有子模型的数学积分可以用来描述关节运动是中枢神经系统的命令产生哪些参数斧负责关节力矩。
肌电信号反映肌肉的活动，和许多类似的肌电力矩的关系已经在静态和动态情况的研究（张等人，1997；麦森纳和莫润，1995）。
肌肉的肌电信号也常被认为是中枢神经系统的命令输入信号来驱动肌肉骨骼系统（冯等人，1999；劳埃德和贝西尔，2003）。
传统的方法（Hill模型）帮助我们理解的内部生理特性。
然而，这些模型对未知的许多假设，肌肉骨骼和神经系统非的幅度特性。
这些模型的一些特定主题的参数也不能直接测量。
优化方法往往需要估计这些参数（劳埃德和贝西尔，2003；管等人，2002）。
参数和模型的精度限制预测精度。
另一种方法，人工神经网络（ANNs），近年来已广泛研究和使用的数学技术之间的关系映射肌电输入和输出的动力学和运动学（刘等人，1999；舍隆等人，1996；小池和川户，1995）。
人工神经网络模型可以优化其内部网络采用BP算法学习所有的训练数据建立的输入和输出参数之间的关系。
通过反向传播时间（BPTT）人工神经网络是由蒂皮特等人提出的地图五选定的肌肉肌电图对受试者进行三维运动学的手臂，不抓的动作（蒂皮特等人，2003）。
罗森等人相比，在预测基于运动学与神经肌肉活动的单关节运动时的肘关节复杂的转矩山型和神经肌肉模型的性能（罗森等人，1999）。
罗森等人比较了在预测基于运动学与神经肌肉活动的单关节运动时的肘关节复杂的转矩山型和神经肌肉模型的性能（罗森等人，1999）。
时间延迟神经网络（tdann）是由奥和Kirsch用来从健全和脊髓损伤的受试者的肌电信号预测肩和肘关节运动（奥和凯尔西，2000）。
王和布坎南提出了一个三层前馈神经网络模型的肌肉激活EMG 信号预测关节力矩（王和布坎南，2002）。
这些模型的成功表明，人工神经网络模型来模拟一个肌肉骨骼模型的一种很有前途的技术，但这些模型研究了在动态情况下肌电和扭矩关系。
在这项研究中，描述在一个自愿动态情况的肌肉骨骼功能，一个三层的反馈人工神经网络模型（见图2）建成，基于图1中的山型模型。
图2 人工神经网络的模型结构：肱二头肌的肌电幅度归一化（BIC），（三），肱三头肌肱桡肌（BRD），角度，角速度和递归反馈转矩形成六个输入节点。
输出节点归一化复杂肘关节力矩人工神经网络模型有相应的输入和输出。
特色是一个反馈，前一阶段为后一阶段的输入。
从选定的肌肉的肌电信号作为输入来反映中枢神经系统的命令信号；角及肘关节角速度作为反映弯管几何参数输入，并从输出转矩反馈作为输入反映的肘关节周围的肌肉和以前的状态。
这种反馈是模拟，前一阶段的肌肉力决定的肌腱遵守并将在后续阶段的受力特点（扎亚茨，1989）。
这项研究的具体目标是探索是否从选定的肌肉的表面肌电信号记录，结合运动信息，可以预测准确的肘关节力矩，基于输入层的转矩反馈的经常性的网络，在自愿的手臂动作在水平面上进行。
此外，通过与模型的比较和不运动的投入研究的运动信息预测精度的影响。
第二章系统设计与实现2.1 实验程序六名健康受试者（男，24-30岁）没有任何神经肌肉疾病史的患者进入本研究。
试验前，所有受试者进行了实验方案，给出知情同意。
图3显示了实验装置。
图3 实验装置，对肱二头肌和肱桡肌肌电电极显示，肱三头肌，肘关节角度定义的手腕姿势和位置在实验中，受试者被要求坐在桌旁。
桌子的高度进行调整，所以他们可以休息的手臂在水平面在同一高度的肩，与肩定位在90°外展和屈曲45°。
一个带被用来修复上臂，桌上的支持。
前臂被连接到一个定制的支撑架，由固定在与肘关节的旋转轴的支撑架矫形器。
支撑架是用来支撑前臂，和主体可以弯曲和无摩擦的肘关节伸展。
此外，铝的支撑架的轻便使它不影响的自愿手臂的运动。
然后，受试者被指示执行反屈伸肘之间的完全伸展（0°）和90°屈曲，以不同的速度，用节拍器声制导。
节拍器是用来引导运动的运动轨迹。
受试者完成一个肘关节屈曲或伸肘段两个节拍器发出哔哔声的时间间隔内。
肘必须是在充分伸展位置或在90°屈曲位时发出嘟嘟的声音被听到。
受试者指示平稳移动在整个范围内而不是两端的延迟。
节拍器的频率被设定在0.67赫兹和1赫兹，和相应的平均角速度肘60°S 1和90°S - 1，分别。
在手的位置，三个不同的负载（0公斤，1公斤和2公斤）在这两个频率测试。
每个主题完成这些3×2试验两次，分两块，并且每个审判持续了30秒。
试验的第一个块组成的训练集，和试验第二块组成的测试集。
至少有1分钟的休息之间的试验，以减少疲劳的影响。
肘关节的角位移是由一个灵活的手腕姿势捕捉连接到支撑架。
一个远程EMG系统T 10-500赫兹的带宽每通道是用来捕捉和放大的表面肌电信号从三个选定的肌肉：肱二头肌，肱三头肌和桡肌内侧，这是肌肉群的主要贡献的运动，肘关节屈伸肘。
表面肌电信号是银/氯化银电极捕获。
*所有的银/氯化银电极被放置在一个双极性配置，2厘米的电极的中心之间的空间。
的表面肌电电极的位置如克莱姆等人建议的一样（1998）。
表面肌电信号和角度信号的同时记录在1000赫兹的采样率和存储，使用一个16通道AD转换器。
2.2数据处理角信号使用3赫兹的截止频率阶Butterworth数字滤波器滤波，低通，和表面肌电信号进行使用与5-500赫兹带宽相同的数字滤波器的带通滤波，然后全波整流和低通带截止频率3 Hz过滤。
从角度的第一导数计算的角速度，角加速度和角的二阶导数。
角加速度来计算预期的扭矩。
MATLAB的信号处理工具箱进行数据处理。
所有的数据进行数字采样在100 Hz之前输入的人工神经网络模型。
为了避免零或非常大的值，所有的输入和输出扩展到0.1使用线性度的方法。
表1显示了正常化的参考标准（禄等人，1999）。
表1 规范化标准的输入和输出（运动训练前屈曲为阳性，和运动的推广为负）。
MIVF =最大等长伸；智能虚拟环境=最大等长伸。
当肘关节在90°MIVF并进行智能虚拟环境2.3逆动态模型以下的非线性微分方程描述的关节运动和载荷与支撑架：(1)其中是关节角度，B是该组织的粘性系数，它被假定为零，在本文中，我是主体的前臂的旋转惯性，支撑架和负载。
对前臂运动的1自由度，与支撑架和负载以肘为轴转动惯量的前臂可以假定为常数，和表2总结了基于特定主题的人体测量参数，每个主体的转动惯量（温特，1990）。
然后，预期肘扭矩自愿水平运动过程中可以从这个逆动力学模型计算了乘法运算的角加速度和转动惯量（Gregor等人，1991；Riener和斯特劳布，1997）。
预期没有外力从系统中，并沿该轴可以自由地进行肘运动。
2.4人工神经网络模型的肌电图和运动的输入表2 在不同载荷下的人体参数和前臂段的转动惯量系数（RI）一个三层的人工神经网络模型选择地图输入肌电信号与预期的扭矩（见图2）。
标准化的肌电幅度的肱二头肌，肱三头肌，肱桡肌，角，角速度，连同一个递归反馈转矩，形成六个输入节点。
输出节点是正常的关节力矩的复杂肘。
选择的隐藏单元的数量标准第2.6节中描述的斧头。
输入和输出节点的激活函数是线性的，和隐藏节点的激活函数的切向乙状结肠，如（2）和（3）所示。
(2)(3)在Neti是神经元网络的输入，将每个输入信号通过相应的连接权重和变量的偏差项的总和。
初始连接权值是随机值。
错误可能是由反向传播训练方法的改进。
在反向传播训练方法在众多的变化，采用maxquardt算法被选定为中型神经网络最快的收敛到几百个神经元（库尔比斯等人，2003）。
采用maxquardt算法可以由以下方程描述：(4)是一个向量的权重和偏见，J是包含的网络误差对权值和阀值的第一衍生物的雅可比矩阵，E是网络错误矢量，I是单位矩阵，和是一个规模。
的默认设置为0.01之前的训练。
MATLAB神经网络工具箱的TT是用来训练和测试的所有数据。
误差平方和（SSE）和根均方误差（RMSE）被用来反映其中T是预测的基础上的反馈人工神经网络模型转矩模型的性能，T1是预期的转矩的逆动力学模型的推导，n是样本数。