外文文献翻译
外文文献及翻译
外文文献原稿和译文原稿DATABASEA database may be defined as a collection interrelated data store together with as little redundancy as possible to serve one or more applications in an optimal fashion .the data are stored so that they are independent of programs which use the data .A common and controlled approach is used in adding new data and in modifying and retrieving existing data within the data base .One system is said to contain a collection of database if they are entirely separate in structure .A database may be designed for batch processing , real-time processing ,or in-line processing .A data base system involves application program, DBMS, and database.THE INTRODUCTION TO DATABASE MANAGEMENT SYSTEMSThe term database is often to describe a collection of related files that is organized into an integrated structure that provides different people varied access to the same data. In many cases this resource is located in different files in different departments throughout the organization, often known only to the individuals who work with their specific portion of the total information. In these cases, the potential value of the information goes unrealized because a person in other departments who may need it does not know it or it cannot be accessed efficiently. In an attempt to organize their information resources and provide for timely and efficient access, many companies have implemented databases.A database is a collection of related data. By data, we mean known facts that can be recorded and that have implicit meaning. For example, the names, telephone numbers, and addresses of all the people you know. You may have recorded this data in an indexed address book, or you may have stored it on a diskette using a personalcomputer and software such as DBASE Ⅲor Lotus 1-2-3. This is a collection of related data with an implicit meaning and hence is a database.The above definition of database is quite general. For example, we may consider the collection of words that made up this page of text to be usually more restricted. A database has the following implicit properties:● A database is a logically coherent collection of data with some inherent meaning. A random assortment of data cannot be referred to as a database.● A database is designed, built, and populated with data for a specific purpose. It has an intended group of user and some preconceived applications in which these users are interested.● A database represents some aspect of the real world, sometimes called the miniworld. Changes to the miniworld are reflected in the database.In other words, a database has some source from which data are derived, some degree of interaction with events in the real world, and an audience that is actively interested in the contents of the database.A database management system (DBMS) is composed of three major parts: (1) a storage subsystem that stores and retrieves data in files; (2)a modeling and manipulation subsystem that provides the means with which to organize the data and to add, delete, maintain, and update the data; and (3) an interface between the DBMS and its users. Several major trends are emerging that enhance the value and usefulness of database management systems.●Managers who require more up-to-date information to make effective decisions.●Customers who demand increasingly sophisticated information services and more current information about the status of their orders, invoices, and accounts.●Users who find that they can develop custom applications with database systems in a fraction of the time it takes to use traditional programming languages.●Organizations that discover information has a strategic value; they utilize their database systems to gain an edge over their competitors.A DBMS can organize, process, and present selected data elements from the database. This capability enables decision makers to search, probe, and query database contents in order to extract answers to nonrecurring and unplanned questions that aren’t available in regular reports. These questions might initially be vague and/or p oorly defined, but people can “browse” through the database until they have the needed information. In short, the DBMS will “mange” the stored data items and assemble the needed items from the common database in response to the queries of those who aren’t programmers. In a file-oriented system, user needing special information may communicate their needs to a programmer, who, when time permits, will write one or more programs to extract the data and prepare the information. The availability of a DBMS, however, offers users a much faster alternative communications path.DATABASE QUERYIf the DBMS provides a way to interactively enter and update the database ,as well as interrogate it ,this capability allows for managing personal database. However, it does not automatically leave an audit trail of actions and does not provide the kinds of controls necessary in a multi-user organization .There controls are only available when a set of application programs is customized for each data entry and updating function.Software for personal computers that perform some of the DBMS functions has been very popular .Individuals for personal information storage and processing intended personal computers for us .Small enterprises, professionals like doctors, architects, engineers, lawyers and so on have also used these machines extensively. By the nature of intended usage ,database system on there machines are except from several of the requirements of full-fledged database systems. Since data sharing is not intended, concurrent operations even less so ,the software can be less complex .Security and integrity maintenance are de-emphasized or absent .as data volumes will be small, performance efficiency is also less important .In fact, the only aspect of a database system that is important is data independence. Data independence ,as stated earlier ,means that application programs and user queries need not recognize physical organization of data on secondary storage. The importance of this aspect , particularly for the personal computer user ,is that this greatly simplifies database usage . The user can store ,access and manipulate data at ahigh level (close to the application)and be totally shielded from the low level (close to the machine )details of data organization.DBMS STRUCTURING TECHNIQUESSpatial data management has been an active area of research in the database field for two decades ,with much of the research being focused on developing data structures for storing and indexing spatial data .however, no commercial database system provides facilities for directly de fining and storing spatial data ,and formulating queries based on research conditions on spatial data.There are two components to data management: history data management and version management .Both have been the subjects of research for over a decade. The troublesome aspect of temporal data management is that the boundary between applications and database systems has not been clearly drawn. Specifically, it is not clear how much of the typical semantics and facilities of temporal data management can and should be directly incorporated in a database system, and how much should be left to applications and users. In this section, we will provide a list of short-term research issues that should be examined to shed light on this fundamental question.The focus of research into history data management has been on defining the semantics of time and time interval, and issues related to understanding the semantics of queries and updates against history data stored in an attribute of a record. Typically, in the context of relational databases ,a temporal attribute is defined to hold a sequence of history data for the attribute. A history data consists of a data item and a time interval for which the data item is valid. A query may then be issued to retrieve history data for a specified time interval for the temporal attribute. The mechanism for supporting temporal attributes is to that for supporting set-valued attributes in a database system, such as UniSQL.In the absence of a support for temporal attributes, application developers who need to model and history data have simply simulated temporal attributes by creating attribute for the time interval ,along with the “temporal” attribute. This of course may result in duplication of records in a table, and more complicated search predicates in queries. The one necessary topic of research in history data management is to quantitatively establish the performance (and even productivity) differences betweenusing a database system that directly supports attributes and using a conventional database system that does not support either the set-valued attributes or temporal attributes.Data security, integrity, and independenceData security prevents unauthorized users from viewing or updating the database. Using passwords, users are allowed access to the entire database of the database, called subschemas. For example, an employee database can contain all the data about an individual employee, but one group of users may be authorized to view only payroll data, while others are allowed access to only work history and medical data.Data integrity refers to the accuracy, correctness, or validity of the data in the database. In a database system, data integrity means safeguarding the data against invalid alteration or destruction. In large on-line database system, data integrity becomes a more severe problem and two additional complications arise. The first has to do with many users accessing the database concurrently. For example, if thousands of travel agents book the same seat on the same flight, the first agent’s booking will be lost. In such cases the technique of locking the record or field provides the means for preventing one user from accessing a record while another user is updating the same record.The second complication relates to hardware, software or human error during the course of processing and involves database transaction which is a group of database modifications treated as a single unit. For example, an agent booking an airline reservation involves several database updates (i.e., adding the passenger’s name and address and updating the seats-available field), which comprise a single transaction. The database transaction is not considered to be completed until all updates have been completed; otherwise, none of the updates will be allowed to take place.An important point about database systems is that the database should exist independently of any of the specific applications. Traditional data processing applications are data dependent.When a DMBS is used, the detailed knowledge of the physical organization of the data does not have to be built into every application program. The application program asks the DBMS for data by field name, for example, a coded representationof “give me customer name and balance due” would be sent to the DBMS. Without a DBMS the programmer must reserve space for the full structure of the record in the program. Any change in data structure requires changes in all the applications programs.Data Base Management System (DBMS)The system software package that handles the difficult tasks associated with creating ,accessing and maintaining data base records is called a data base management system (DBMS). A DBMS will usually be handing multiple data calls concurrently.It must organize its system buffers so that different data operations can be in process together .It provides a data definition language to specify the conceptual schema and most likely ,some of the details regarding the implementation of the conceptual schema by the physical schema.The data definition language is a high-level language, enabling one to describe the conceptual schema in terms of a “data model “.At the present time ,there are four underling structures for database management systems. They are :List structures.Relational structures.Hierarchical (tree) structures.Network structures.Management Information System(MIS)An MIS can be defined as a network of computer-based data processing procedures developed in an organization and integrated as necessary with manual and other procedures for the purpose of providing timely and effective information to support decision making and other necessary management functions.One of the most difficult tasks of the MIS designer is to develop the information flow needed to support decision making .Generally speaking ,much of the information needed by managers who occupy different levels and who have different levels and have different responsibilities is obtained from a collection of exiting information system (or subsystems)Structure Query Language (SQL)SQL is a data base processing language endorsed by the American NationalStandards Institute. It is rapidly becoming the standard query language for accessing data on relational databases .With its simple ,powerful syntax ,SQL represents a great progress in database access for all levels of management and computing professionals.SQL falls into two forms : interactive SQL and embedded SQL. Embedded SQL usage is near to traditional programming in third generation languages .It is the interactive use of SQL that makes it most applicable for the rapid answering of ad hoc queries .With an interactive SQL query you just type in a few lines of SQL and you get the database response immediately on the screen.译文数据库数据库可以被定义为一个相互联系的数据库存储的集合。
浙江大学本科毕业论文外文文献翻译
核准通过，归档资料。
未经允许，请勿外传!浙江大学本科毕业论文外文文献翻译The influence of political connections on the firm value of small and medium-sized enterprises in China政治关联在中国对中小型企业价值的影响1摘要中小型企业的价值受很多因素的影响,比如股东、现金流以及政治关联等.这篇文章调查的正是在中国政治关联对中小型企业价值的影响。
通过实验数据来分析政治关联对企业价值效益的影响.结果表明政府关联是关键的因素并且在中国对中小型企业的价值具有负面影响。
2重要内容翻译2。
1引言在商业界,有越来越多关于政治关联的影响的经济研究。
它们发现政治关联能够帮助企业确保有利的规章条件以及成功获得资源，比如能够最终提高企业价值或是提升绩效的银行贷款，这种政治关联的影响在不同的经济条件下呈现不同的效果。
在高腐败和法律制度薄弱的国家，政治关联对企业价值具有决定性因素1的作用.中国由高度集权的计划经济向市场经济转变，政府对市场具有较强的控制作用，而且有大量的上市企业具有政治关联。
中小型企业发展的很迅速，他们已经在全球经济环境中变得越来越重要。
从90年代起, 政治因素对中国的任何规模的企业来说都变得越来越重要,尤其是中小型企业的价值。
和其他的部门相比较，中小型企业只有较小的现金流，不稳定的现金流且高负债率.一方面，中小型企业改变更加灵活；另一方面,中小型企业在由于企业规模以及对银行来说没有可以抵押的资产，在筹资方面较为困难。
企业如何应对微观经济环境和政策去保证正常的企业活动，并且政治关联如何影响企业价值？这篇论文调查政治关联和企业价值之间的联系,并且试图去研究企业是否可以从政治关联中获利提升企业价值。
2.2定义这些中小型企业之所以叫中小型企业，是和管理规模有关。
对这些小企业来说，雇员很少，营业额较低,资金一般由较少的人提供,因此，通常由这些业主直接管理企业。
外文文献翻译(图片版)
本科毕业论文外文参考文献译文及原文学院经济与贸易学院专业经济学（贸易方向）年级班别2007级 1 班学号3207004154学生姓名欧阳倩指导教师童雪晖2010 年 6 月 3 日目录1 外文文献译文（一）中国银行业的改革和盈利能力（第1、2、4部分） (1)2 外文文献原文（一）CHINA’S BANKING REFORM AND PROFITABILITY（Part 1、2、4） (9)1概述世界银行（1997年）曾声称，中国的金融业是其经济的软肋。
当一国的经济增长的可持续性岌岌可危的时候，金融业的改革一直被认为是提高资金使用效率和消费型经济增长重新走向平衡的必要（Lardy，1998年，Prasad，2007年）。
事实上，不久前，中国的国有银行被视为“技术上破产”，它们的生存需要依靠充裕的国家流动资金。
但是，在银行改革开展以来，最近，强劲的盈利能力已恢复到国有商业银行的水平。
但自从中国的国有银行在不久之前已经走上了改革的道路，它可能过早宣布银行业的改革尚未取得完全的胜利。
此外，其坚实的财务表现虽然强劲，但不可持续增长。
随着经济增长在2008年全球经济衰退得带动下已经开始软化，银行预计将在一个比以前更加困难的经济形势下探索。
本文的目的不是要评价银行业改革对银行业绩的影响，这在一个完整的信贷周期后更好解决。
相反，我们的目标是通过审查改革的进展和银行改革战略，并分析其近期改革后的强劲的财务表现，但是这不能完全从迄今所进行的改革努力分离。
本文有三个部分。
在第二节中，我们回顾了中国的大型国有银行改革的战略，以及其执行情况，这是中国银行业改革的主要目标。
第三节中分析了2007年的财务表现集中在那些在市场上拥有浮动股份的四大国有商业银行：中国工商银行（工商银行），中国建设银行（建行），对中国银行（中银）和交通银行（交通银行）。
引人注目的是中国农业银行，它仍然处于重组上市过程中得适当时候的后期。
第四节总结一个对银行绩效评估。
毕业设计论文外文文献翻译
毕业设计(论文）外文文献翻译院系：财务与会计学院年级专业：201＊级财务管理姓名:学号：132148*＊*附件: 财务风险管理【Abstract】Although financial risk has increased significantly in recent years risk and risk management are not contemporary issues。
The result of increasingly global markets is that risk may originate with events thousands of miles away that have nothing to do with the domestic market。
Information is available instantaneously which means that change and subsequent market reactions occur very quickly。
The economic climate and markets can be affected very quickly by changes in exchange rates interest rates and commodity prices。
Counterparties can rapidly become problematic。
As a result it is important to ensure financial risks are identified and managed appropriately. Preparation is a key component of risk management。
【Key Words】Financial risk，Risk management，YieldsI. Financial risks arising1.1What Is Risk1.1.1The concept of riskRisk provides the basis for opportunity. The terms risk and exposure have subtle differences in their meaning. Risk refers to the probability of loss while exposure is the possibility of loss although they are often used interchangeably。
外文文献及翻译
外文文献及翻译1. 文献："The Effects of Exercise on Mental Health"翻译：运动对心理健康的影响Abstract: This article explores the effects of exercise on mental health. The author discusses various studies that have been conducted on this topic, and presents evidence to support the claim that exercise can have positive impacts on mental well-being. The article also examines the mechanisms through which exercise affects mental health, such as the release of endorphins and the reduction of stress hormones. Overall, the author concludes that exercise is an effective strategy for improving mental health and recommends incorporating physical activity into daily routines.摘要：本文探讨了运动对心理健康的影响。
作者讨论了在这个主题上进行的各种研究，并提出证据支持运动对心理健康有积极影响的观点。
该文章还探讨了运动如何影响心理健康的机制，如内啡肽的释放和压力激素的减少。
总的来说，作者得出结论，运动是改善心理健康的有效策略，并建议将体育活动纳入日常生活。
2. 文献： "The Benefits of Bilingualism"翻译：双语能力的好处Abstract: This paper examines the benefits of bilingualism. The author presents research findings that demonstrate the cognitiveadvantages of being bilingual, such as enhanced problem-solving skills and improved attention control. The article also explores the social and cultural benefits of bilingualism, such as increased cultural awareness and the ability to communicate with people from different backgrounds. Additionally, the author discusses the positive effects of bilingualism on mental health, highlighting its role in delaying the onset of cognitive decline and in providing a buffer against age-related memory loss. Overall, the author concludes that bilingualism offers a range of advantages and recommends promoting bilingual education and language learning. 摘要：本文研究了双语能力的好处。
外文文献及翻译
Yunnan Ethnic pattern in Packaging DesignAbstract: Art is a folk Mother of the arts，is the source of the new art, From which to draw a strong tradition of high—grade Nutrition。
The persons belonging to national folk arts Ethnic patterns，are folk arts Intraoperative a gem, its development Research，and with the means of modern art，art wind Grid，professional skills combine to form a unique Style and features a modern design There are important applications，this paper focuses on Minority Folk pattern in modern packaging design Meter applications are discussed.Keywords: Yunnan Ethnic. Pattern。
Packaging Design.IntroductionYunnan is a multi-ethnic province, Here multiply survive the Han, Yi, Bai More than twenty families， Zhuang, Miao， Dai, etc。
Nation. Long history of various ethnic groups in Yunnan Province， the source is far Long, creating a rich and colorful Folk art。
论文外文文献翻译
论文外文文献翻译以下是一篇700字左右的论文外文文献翻译：原文题目：The Role of Artificial Intelligence in Medical Diagnostics: A Review原文摘要：In recent years, there has been a growing interest in the use of artificial intelligence (AI) in the field of medical diagnostics. AI has the potential to improve the accuracy and efficiency of medical diagnoses, and can assist clinicians in making treatment decisions. This review aims to examine the current state of AI in medical diagnostics, and discuss its advantages and limitations. Several AI techniques, including machine learning, deep learning, and natural language processing, are discussed. The review also examines the ethical and legal considerations associated with the use of AI in medical diagnostics. Overall, AI has shown great promise in improving medical diagnostics, but further research is needed to fully understand its potential benefits and limitations.AI在医学诊断中发挥的作用：一项综述近年来，人工智能（AI）在医学诊断领域的应用引起了越来越多的关注。
外文参考文献(带中文翻译)
外文资料原文涂敏之会计学 8051208076Title:Future of SME finance（c）Background – the environment for SME finance has changedFuture economic recovery will depend on the possibility of Crafts, Trades and SMEs to exploit their potential for growth and employment creation.SMEs make a major contribution to growth and employment in the EU and are at the heart of the Lisbon Strategy, whose main objective is to turn Europe into the most competitive and dynamic knowledge-based economy in the world. However, the ability of SMEs to grow depends highly on their potential to invest in restructuring, innovation and qualification. All of these investments need capital and therefore access to finance.Against this background the consistently repeated complaint of SMEs about their problems regarding access to finance is a highly relevant constraint that endangers the economic recovery of Europe.Changes in the finance sector influence the behavior of credit institutes towards Crafts, Trades and SMEs. Recent and ongoing developments in the banking sector add to the concerns of SMEs and will further endanger their access to finance. The main changes in the banking sector which influence SME finance are:•Globalization and internationalization have increased the competition and the profit orientation in the sector;•worsening of the economic situations in some institutes (burst of the ITC bubble, insolvencies) strengthen the focus on profitability further;•Mergers and restructuring created larger structures and many local branches, which had direct and personalized contacts with small enterprises, were closed;•up-coming implementation of new capital adequacy rules (Basel II) will also change SME business of the credit sector and will increase its administrative costs;•Stricter interpretation of State-Aide Rules by the European Commission eliminates the support of banks by public guarantees; many of the effected banks are very active in SME finance.All these changes result in a higher sensitivity for risks and profits in the financesector.The changes in the finance sector affect the accessibility of SMEs to finance.Higher risk awareness in the credit sector, a stronger focus on profitability and the ongoing restructuring in the finance sector change the framework for SME finance and influence the accessibility of SMEs to finance. The most important changes are: •In order to make the higher risk awareness operational, the credit sector introduces new rating systems and instruments for credit scoring;•Risk assessment of SMEs by banks will force the enterprises to present more and better quality information on their businesses;•Banks will try to pass through their additional costs for implementing and running the new capital regulations (Basel II) to their business clients;•due to the increase of competition on interest rates, the bank sector demands more and higher fees for its services (administration of accounts, payments systems, etc.), which are not only additional costs for SMEs but also limit their liquidity;•Small enterprises will lose their personal relationship with decision-makers in local branches –the credit application process will become more formal and anonymous and will probably lose longer;•the credit sector will lose more and more i ts “public function” to provide access to finance for a wide range of economic actors, which it has in a number of countries, in order to support and facilitate economic growth; the profitability of lending becomes the main focus of private credit institutions.All of these developments will make access to finance for SMEs even more difficult and / or will increase the cost of external finance. Business start-ups and SMEs, which want to enter new markets, may especially suffer from shortages regarding finance. A European Code of Conduct between Banks and SMEs would have allowed at least more transparency in the relations between Banks and SMEs and UEAPME regrets that the bank sector was not able to agree on such a commitment.Towards an encompassing policy approach to improve the access of Crafts, Trades and SMEs to financeAll analyses show that credits and loans will stay the main source of finance for the SME sector in Europe. Access to finance was always a main concern for SMEs, but the recent developments in the finance sector worsen the situation even more.Shortage of finance is already a relevant factor, which hinders economic recovery in Europe. Many SMEs are not able to finance their needs for investment.Therefore, UEAPME expects the new European Commission and the new European Parliament to strengthen their efforts to improve the framework conditions for SME finance. Europe’s Crafts, Trades and SMEs ask for an encompassing policy approach, which includes not only the conditions for SMEs’ access to l ending, but will also strengthen their capacity for internal finance and their access to external risk capital.From UEAPME’s point of view such an encompassing approach should be based on three guiding principles:•Risk-sharing between private investors, financial institutes, SMEs and public sector;•Increase of transparency of SMEs towards their external investors and lenders;•improving the regulatory environment for SME finance.Based on these principles and against the background of the changing environment for SME finance, UEAPME proposes policy measures in the following areas:1. New Capital Requirement Directive: SME friendly implementation of Basel IIDue to intensive lobbying activities, UEAPME, together with other Business Associations in Europe, has achieved some improvements in favour of SMEs regarding the new Basel Agreement on regulatory capital (Basel II). The final agreement from the Basel Committee contains a much more realistic approach toward the real risk situation of SME lending for the finance market and will allow the necessary room for adaptations, which respect the different regional traditions and institutional structures.However, the new regulatory system will influence the relations between Banks and SMEs and it will depend very much on the way it will be implemented into European law, whether Basel II becomes burdensome for SMEs and if it will reduce access to finance for them.The new Capital Accord form the Basel Committee gives the financial market authorities and herewith the European Institutions, a lot of flexibility. In about 70 areas they have room to adapt the Accord to their specific needs when implementing itinto EU law. Some of them will have important effects on the costs and the accessibility of finance for SMEs.UEAPME expects therefore from the new European Commission and the new European Parliament:•The implementation of the new Capital Requirement Directive will be costly for the Finance Sector (up to 30 Billion Euro till 2006) and its clients will have to pay for it. Therefore, the implementation – especially for smaller banks, which are often very active in SME finance –has to be carried out with as little administrative burdensome as possible (reporting obligations, statistics, etc.).•The European Regulators must recognize traditional instruments for collaterals (guarantees, etc.) as far as possible.•The European Commission and later the Member States should take over the recommendations from the European Parliament with regard to granularity, access to retail portfolio, maturity, partial use, adaptation of thresholds, etc., which will ease the burden on SME finance.2. SMEs need transparent rating proceduresDue to higher risk awareness of the finance sector and the needs of Basel II, many SMEs will be confronted for the first time with internal rating procedures or credit scoring systems by their banks. The bank will require more and better quality information from their clients and will assess them in a new way. Both up-coming developments are already causing increasing uncertainty amongst SMEs.In order to reduce this uncertainty and to allow SMEs to understand the principles of the new risk assessment, UEAPME demands transparent rating procedures –rating procedures may not become a “Black Box” for SMEs: •The bank should communicate the relevant criteria affecting the rating of SMEs.•The bank should inform SMEs about its assessment in order to allow SMEs to improve.The negotiations on a European Code of Conduct between Banks and SMEs , which would have included a self-commitment for transparent rating procedures by Banks, failed. Therefore, UEAPME expects from the new European Commission and the new European Parliament support for:•binding rules in the framework of the new Capital Adequacy Directive,which ensure the transparency of rating procedures and credit scoring systems for SMEs;•Elaboration of national Codes of Conduct in order to improve the relations between Banks and SMEs and to support the adaptation of SMEs to the new financial environment.3. SMEs need an extension of credit guarantee systems with a special focus on Micro-LendingBusiness start-ups, the transfer of businesses and innovative fast growth SMEs also depended in the past very often on public support to get access to finance. Increasing risk awareness by banks and the stricter interpretation of State Aid Rules will further increase the need for public support.Already now, there are credit guarantee schemes in many countries on the limit of their capacity and too many investment projects cannot be realized by SMEs.Experiences show that Public money, spent for supporting credit guarantees systems, is a very efficient instrument and has a much higher multiplying effect than other instruments. One Euro form the European Investment Funds can stimulate 30 Euro investments in SMEs (for venture capital funds the relation is only 1:2).Therefore, UEAPME expects the new European Commission and the new European Parliament to support:•The extension of funds for national credit guarantees schemes in the framework of the new Multi-Annual Programmed for Enterprises;•The development of new instruments for securitizations of SME portfolios;•The recognition of existing and well functioning credit guarantees schemes as collateral;•More flexibility within the European Instruments, because of national differences in the situation of SME finance;•The development of credit guarantees schemes in the new Member States;•The development of an SBIC-like scheme in the Member States to close the equity gap (0.2 – 2.5 Mio Euro, according to the expert meeting on PACE on April 27 in Luxemburg).•the development of a financial support scheme to encourage the internalizations of SMEs (currently there is no scheme available at EU level: termination of JOP, fading out of JEV).4. SMEs need company and income taxation systems, whichstrengthen their capacity for self-financingMany EU Member States have company and income taxation systems with negative incentives to build-up capital within the company by re-investing their profits. This is especially true for companies, which have to pay income taxes. Already in the past tax-regimes was one of the reasons for the higher dependence of Europe’s SMEs on bank lending. In future, the result of rating w ill also depend on the amount of capital in the company; the high dependence on lending will influence the access to lending. This is a vicious cycle, which has to be broken.Even though company and income taxation falls under the competence of Member States, UEAPME asks the new European Commission and the new European Parliament to publicly support tax-reforms, which will strengthen the capacity of Crafts, Trades and SME for self-financing. Thereby, a special focus on non-corporate companies is needed.5. Risk Capital – equity financingExternal equity financing does not have a real tradition in the SME sector. On the one hand, small enterprises and family business in general have traditionally not been very open towards external equity financing and are not used to informing transparently about their business.On the other hand, many investors of venture capital and similar forms of equity finance are very reluctant regarding investing their funds in smaller companies, which is more costly than investing bigger amounts in larger companies. Furthermore it is much more difficult to set out of such investments in smaller companies.Even though equity financing will never become the main source of financing for SMEs, it is an important instrument for highly innovative start-ups and fast growing companies and it has therefore to be further developed. UEAPME sees three pillars for such an approach where policy support is needed:Availability of venture capital•The Member States should review their taxation systems in order to create incentives to invest private money in all forms of venture capital.•Guarantee instruments for equity financing should be further developed.Improve the conditions for investing venture capital into SMEs•The development of secondary markets for venture capital investments in SMEs should be supported.•Accounting Standards for SMEs should be revised in order to easetransparent exchange of information between investor and owner-manager.Owner-managers must become more aware about the need for transparency towards investors•SME owners will have to realise that in future access to external finance (venture capital or lending) will depend much more on a transparent and open exchange of information about the situation and the perspectives of their companies.•In order to fulfil the new needs for transparency, SMEs will have to use new information instruments (business plans, financial reporting, etc.) and new management instruments (risk-management, financial management, etc.).外文资料翻译涂敏之会计学 8051208076题目：未来的中小企业融资背景：中小企业融资已经改变未来的经济复苏将取决于能否工艺品，贸易和中小企业利用其潜在的增长和创造就业。
外文参考文献(带中文翻译)
外文资料原文涂敏之会计学 8051208076Title:Future of SME finance（/docs/pos_papers/2004/041027_SME-finance_final.do c）Background – the environment for SME finance has changedFuture economic recovery will depend on the possibility of Crafts, Trades and SMEs to exploit their potential for growth and employment creation.SMEs make a major contribution to growth and employment in the EU and are at the heart of the Lisbon Strategy, whose main objective is to turn Europe into the most competitive and dynamic knowledge-based economy in the world. However, the ability of SMEs to grow depends highly on their potential to invest in restructuring, innovation and qualification. All of these investments need capital and therefore access to finance.Against this background the consistently repeated complaint of SMEs about their problems regarding access to finance is a highly relevant constraint that endangers the economic recovery of Europe.Changes in the finance sector influence the behavior of credit institutes towards Crafts, Trades and SMEs. Recent and ongoing developments in the banking sector add to the concerns of SMEs and will further endanger their access to finance. The main changes in the banking sector which influence SME finance are:•Globalization and internationalization have increased the competition and the profit orientation in the sector;•worsening of the economic situations in some institutes (burst of the ITC bubble, insolvencies) strengthen the focus on profitability further;•Mergers and restructuring created larger structures and many local branches, which had direct and personalized contacts with small enterprises, were closed;•up-coming implementation of new capital adequacy rules (Basel II) will also change SME business of the credit sector and will increase its administrative costs;•Stricter interpretation of State-Aide Rules by the European Commission eliminates the support of banks by public guarantees; many of the effected banks are very active in SME finance.All these changes result in a higher sensitivity for risks and profits in the finance sector.The changes in the finance sector affect the accessibility of SMEs to finance.Higher risk awareness in the credit sector, a stronger focus on profitability and the ongoing restructuring in the finance sector change the framework for SME finance and influence the accessibility of SMEs to finance. The most important changes are: •In order to make the higher risk awareness operational, the credit sector introduces new rating systems and instruments for credit scoring;•Risk assessment of SMEs by banks will force the enterprises to present more and better quality information on their businesses;•Banks will try to pass through their additional costs for implementing and running the new capital regulations (Basel II) to their business clients;•due to the increase of competition on interest rates, the bank sector demands more and higher fees for its services (administration of accounts, payments systems, etc.), which are not only additional costs for SMEs but also limit their liquidity;•Small enterprises will lose their personal relationship with decision-makers in local branches –the credit application process will become more formal and anonymous and will probably lose longer;•the credit sector will lose more and more its “public function” to provide access to finance for a wide range of economic actors, which it has in a number of countries, in order to support and facilitate economic growth; the profitability of lending becomes the main focus of private credit institutions.All of these developments will make access to finance for SMEs even more difficult and / or will increase the cost of external finance. Business start-ups and SMEs, which want to enter new markets, may especially suffer from shortages regarding finance. A European Code of Conduct between Banks and SMEs would have allowed at least more transparency in the relations between Banks and SMEs and UEAPME regrets that the bank sector was not able to agree on such a commitment.Towards an encompassing policy approach to improve the access of Crafts, Trades and SMEs to financeAll analyses show that credits and loans will stay the main source of finance for the SME sector in Europe. Access to finance was always a main concern for SMEs,but the recent developments in the finance sector worsen the situation even more. Shortage of finance is already a relevant factor, which hinders economic recovery in Europe. Many SMEs are not able to finance their needs for investment.Therefore, UEAPME expects the new European Commission and the new European Parliament to strengthen their efforts to improve the framework conditions for SME finance. Europe’s Crafts, Trades and SMEs ask for an encompassing policy approach, which includes not only the conditions for SMEs’ access to lending, but will also strengthen their capacity for internal finance and their access to external risk capital.From UEAPM E’s point of view such an encompassing approach should be based on three guiding principles:•Risk-sharing between private investors, financial institutes, SMEs and public sector;•Increase of transparency of SMEs towards their external investors and lenders;•improving the regulatory environment for SME finance.Based on these principles and against the background of the changing environment for SME finance, UEAPME proposes policy measures in the following areas:1. New Capital Requirement Directive: SME friendly implementation of Basel IIDue to intensive lobbying activities, UEAPME, together with other Business Associations in Europe, has achieved some improvements in favour of SMEs regarding the new Basel Agreement on regulatory capital (Basel II). The final agreement from the Basel Committee contains a much more realistic approach toward the real risk situation of SME lending for the finance market and will allow the necessary room for adaptations, which respect the different regional traditions and institutional structures.However, the new regulatory system will influence the relations between Banks and SMEs and it will depend very much on the way it will be implemented into European law, whether Basel II becomes burdensome for SMEs and if it will reduce access to finance for them.The new Capital Accord form the Basel Committee gives the financial market authorities and herewith the European Institutions, a lot of flexibility. In about 70areas they have room to adapt the Accord to their specific needs when implementing it into EU law. Some of them will have important effects on the costs and the accessibility of finance for SMEs.UEAPME expects therefore from the new European Commission and the new European Parliament:•The implementation of the new Capital Requirement Directive will be costly for the Finance Sector (up to 30 Billion Euro till 2006) and its clients will have to pay for it. Therefore, the implementation – especially for smaller banks, which are often very active in SME finance –has to be carried out with as little administrative burdensome as possible (reporting obligations, statistics, etc.).•The European Regulators must recognize traditional instruments for collaterals (guarantees, etc.) as far as possible.•The European Commission and later the Member States should take over the recommendations from the European Parliament with regard to granularity, access to retail portfolio, maturity, partial use, adaptation of thresholds, etc., which will ease the burden on SME finance.2. SMEs need transparent rating proceduresDue to higher risk awareness of the finance sector and the needs of Basel II, many SMEs will be confronted for the first time with internal rating procedures or credit scoring systems by their banks. The bank will require more and better quality information from their clients and will assess them in a new way. Both up-coming developments are already causing increasing uncertainty amongst SMEs.In order to reduce this uncertainty and to allow SMEs to understand the principles of the new risk assessment, UEAPME demands transparent rating procedures –rating procedures may not become a “Black Box” for SMEs:•The bank should communicate the relevant criteria affecting the rating of SMEs.•The bank should inform SMEs about its assessment in order to allow SMEs to improve.The negotiations on a European Code of Conduct between Banks and SMEs , which would have included a self-commitment for transparent rating procedures by Banks, failed. Therefore, UEAPME expects from the new European Commission and the new European Parliament support for:•binding rules in the framework of the new Capital Adequacy Directive, which ensure the transparency of rating procedures and credit scoring systems for SMEs;•Elaboration of national Codes of Conduct in order to improve the relations between Banks and SMEs and to support the adaptation of SMEs to the new financial environment.3. SMEs need an extension of credit guarantee systems with a special focus on Micro-LendingBusiness start-ups, the transfer of businesses and innovative fast growth SMEs also depended in the past very often on public support to get access to finance. Increasing risk awareness by banks and the stricter interpretation of State Aid Rules will further increase the need for public support.Already now, there are credit guarantee schemes in many countries on the limit of their capacity and too many investment projects cannot be realized by SMEs.Experiences show that Public money, spent for supporting credit guarantees systems, is a very efficient instrument and has a much higher multiplying effect than other instruments. One Euro form the European Investment Funds can stimulate 30 Euro investments in SMEs (for venture capital funds the relation is only 1:2).Therefore, UEAPME expects the new European Commission and the new European Parliament to support:•The extension of funds for national credit guarantees schemes in the framework of the new Multi-Annual Programmed for Enterprises;•The development of new instruments for securitizations of SME portfolios;•The recognition of existing and well functioning credit guarantees schemes as collateral;•More flexibility within the European Instruments, because of national differences in the situation of SME finance;•The development of credit guarantees schemes in the new Member States;•The development of an SBIC-like scheme in the Member States to close the equity gap (0.2 – 2.5 Mio Euro, according to the expert meeting on PACE on April 27 in Luxemburg).•the development of a financial support scheme to encourage the internalizations of SMEs (currently there is no scheme available at EU level: termination of JOP, fading out of JEV).4. SMEs need company and income taxation systems, which strengthen their capacity for self-financingMany EU Member States have company and income taxation systems with negative incentives to build-up capital within the company by re-investing their profits. This is especially true for companies, which have to pay income taxes. Already in the past tax-regimes was one of the reasons for the higher dependence of Europe’s SMEs on bank lending. In future, the result of rating will also depend on the amount of capital in the company; the high dependence on lending will influence the access to lending. This is a vicious cycle, which has to be broken.Even though company and income taxation falls under the competence of Member States, UEAPME asks the new European Commission and the new European Parliament to publicly support tax-reforms, which will strengthen the capacity of Crafts, Trades and SME for self-financing. Thereby, a special focus on non-corporate companies is needed.5. Risk Capital – equity financingExternal equity financing does not have a real tradition in the SME sector. On the one hand, small enterprises and family business in general have traditionally not been very open towards external equity financing and are not used to informing transparently about their business.On the other hand, many investors of venture capital and similar forms of equity finance are very reluctant regarding investing their funds in smaller companies, which is more costly than investing bigger amounts in larger companies. Furthermore it is much more difficult to set out of such investments in smaller companies.Even though equity financing will never become the main source of financing for SMEs, it is an important instrument for highly innovative start-ups and fast growing companies and it has therefore to be further developed. UEAPME sees three pillars for such an approach where policy support is needed:Availability of venture capital•The Member States should review their taxation systems in order to create incentives to invest private money in all forms of venture capital.•Guarantee instruments for equity financing should be further developed.Improve the conditions for investing venture capital into SMEs•The development of secondary markets for venture capital investments in SMEs should be supported.•Accounting Standards for SMEs should be revised in order to ease transparent exchange of information between investor and owner-manager.Owner-managers must become more aware about the need for transparency towards investors•SME owners will have to realise that in future access to external finance (venture capital or lending) will depend much more on a transparent and open exchange of information about the situation and the perspectives of their companies.•In order to fulfil the new needs for transparency, SMEs will have to use new information instruments (business plans, financial reporting, etc.) and new management instruments (risk-management, financial management, etc.).外文资料翻译涂敏之会计学 8051208076题目：未来的中小企业融资背景：中小企业融资已经改变未来的经济复苏将取决于能否工艺品，贸易和中小企业利用其潜在的增长和创造就业。
建筑类外文文献及中文翻译
forced concrete structure reinforced with anoverviewReinSince the reform and opening up, with the national economy's rapid and sustained development of a reinforced concrete structure built, reinforced with the development of technology has been great. Therefore, to promote the use of advanced technology reinforced connecting to improve project quality and speed up the pace of construction, improve labor productivity, reduce costs, and is of great significance.Reinforced steel bars connecting technologies can be divided into two broad categories linking welding machinery and steel. There are six types of welding steel welding methods, and some apply to the prefabricated plant, and some apply to the construction site, some of both apply. There are three types of machinery commonly used reinforcement linking method primarily applicable to the construction site. Ways has its own characteristics and different application, and in the continuous development and improvement. In actual production, should be based on specific conditions of work, working environment and technical requirements, the choice of suitable methods to achieve the best overall efficiency.1、steel mechanical link1.1 radial squeeze linkWill be a steel sleeve in two sets to the highly-reinforced Department with superhigh pressure hydraulic equipment (squeeze tongs) along steel sleeve radial squeeze steel casing, in squeezing out tongs squeeze pressure role of a steel sleeve plasticity deformation closely integrated with reinforced through reinforced steel sleeve and Wang Liang's Position will be two solid steel bars linkedCharacteristic: Connect intensity to be high, performance reliable, can bear high stress draw and pigeonhole the load and tired load repeatedly.Easy and simple to handle, construction fast, save energy and material, comprehensive economy profitable, this method has been already a large amount of application in the project.Applicable scope : Suitable for Ⅱ, Ⅲ, Ⅳgrade reinforcing bar (including welding bad reinfor cing bar ) with ribbing of Ф 18- 50mm, connection between the same diameter or different diameters reinforcing bar .1.2must squeeze linkExtruders used in the covers, reinforced axis along the cold metal sleeve squeeze dedicated to insert sleeve Lane two hot rolling steel drums into a highly integrated mechanical linking methods.Characteristic: Easy to operate and joining fast and not having flame homework , can construct for 24 hours , save a large number of reinforcing bars and energy. Applicable scope : Suitable for , set up according to first and second class antidetonation requirement -proof armored concrete structure ФⅡ, Ⅲgrade reinforcing bar with ribbing of hot rolling of 20- 32mm join and construct live.1.3 cone thread connectingUsing cone thread to bear pulled, pressed both effort and self-locking nature, undergo good principles will be reinforced by linking into cone-processing thread at the moment the value of integration into the joints connecting steel bars.Characteristic: Simple , all right preparatory cut of the craft , connecting fast, concentricity is good, have pattern person who restrain from advantage reinforcing bar carbon content.Applicable scope : Suitable for the concrete structure of the industry , civil buil ding and general structures, reinforcing bar diameter is for Фfor the the 16- 40mm one Ⅱ, Ⅲgrade verticality, it is the oblique to or reinforcing bars horizontal join construct live.conclusionsThese are now commonly used to connect steel synthesis methods, which links technology in the United States, Britain, Japan and other countries are widely used. There are different ways to connect their different characteristics and scope of the actual construction of production depending on the specific project choose a suitable method of connecting to achieve both energy conservation and saving time limit for a project ends.钢筋混凝土构造中钢筋连接综述改革开放以来，伴随国民经济旳迅速、持久发展，多种钢筋混凝土建筑构造大量建造，钢筋连接技术得到很大旳发展。
_毕业设计外文文献及翻译_
_毕业设计外文文献及翻译_Graduation Thesis Foreign Literature Review and Chinese Translation1. Title: "The Impact of Artificial Intelligence on Society"Abstract:人工智能对社会的影响摘要：人工智能技术的快速发展引发了关于其对社会影响的讨论。
本文探讨了人工智能正在重塑不同行业（包括医疗保健、交通运输和教育）的各种方式。
还讨论了AI实施的潜在益处和挑战，以及伦理考量。
总体而言，本文旨在提供对人工智能对社会影响的全面概述。
2. Title: "The Future of Work: Automation and Job Displacement"Abstract:With the rise of automation technologies, there is growing concern about the potential displacement of workers in various industries. This paper examines the trends in automation and its impact on jobs, as well as the implications for workforce development and retraining programs. The ethical and social implications of automation are also discussed, along with potential strategies for mitigating job displacement effects.工作的未来：自动化和失业摘要：随着自动化技术的兴起，人们越来越担心各行业工人可能被替代的问题。
外文文献翻译原文+译文
外文文献翻译原文Analysis of Con tin uous Prestressed Concrete BeamsChris BurgoyneMarch 26, 20051、IntroductionThis conference is devoted to the development of structural analysis rather than the strength of materials, but the effective use of prestressed concrete relies on an appropriate combination of structural analysis techniques with knowledge of the material behaviour. Design of prestressed concrete structures is usually left to specialists; the unwary will either make mistakes or spend inordinate time trying to extract a solution from the various equations.There are a number of fundamental differences between the behaviour of prestressed concrete and that of other materials. Structures are not unstressed when unloaded; the design space of feasible solutions is totally bounded；in hyperstatic structures, various states of self-stress can be induced by altering the cable profile, and all of these factors get influenced by creep and thermal effects. How were these problems recognised and how have they been tackled?Ever since the development of reinforced concrete by Hennebique at the end of the 19th century (Cusack 1984), it was recognised that steel and concrete could be more effectively combined if the steel was pretensioned, putting the concrete into compression. Cracking could be reduced, if not prevented altogether, which would increase stiffness and improve durability. Early attempts all failed because the initial prestress soon vanished, leaving the structure to be- have as though it was reinforced; good descriptions of these attempts are given by Leonhardt (1964) and Abeles (1964).It was Freyssineti’s observations of the sagging of the shallow arches on three bridges that he had just completed in 1927 over the River Allier near Vichy which led directly to prestressed concrete (Freyssinet 1956). Only the bridge at Boutiron survived WWII (Fig 1). Hitherto, it had been assumed that concrete had a Young’s modulus which remained fixed, but he recognised that the de- ferred strains due to creep explained why the prestress had been lost in the early trials. Freyssinet (Fig. 2) also correctly reasoned that high tensile steel had to be used, so that some prestress would remain after the creep had occurred, and alsothat high quality concrete should be used, since this minimised the total amount of creep. The history of Freyssineti’s early prestressed concrete work is written elsewhereFigure1:Boutiron Bridge,Vic h yFigure 2: Eugen FreyssinetAt about the same time work was underway on creep at the BRE laboratory in England ((Glanville 1930) and (1933)). It is debatable which man should be given credit for the discovery of creep but Freyssinet clearly gets the credit for successfully using the knowledge to prestress concrete.There are still problems associated with understanding how prestressed concrete works, partly because there is more than one way of thinking about it. These different philosophies are to some extent contradictory, and certainly confusing to the young engineer. It is also reflected, to a certain extent, in the various codes of practice.Permissible stress design philosophy sees prestressed concrete as a way of avoiding cracking by eliminating tensile stresses; the objective is for sufficient compression to remain after creep losses. Untensionedreinforcement, which attracts prestress due to creep, is anathema. This philosophy derives directly from Freyssinet’s logic and is primarily a working stress concept.Ultimate strength philosophy sees prestressing as a way of utilising high tensile steel as reinforcement. High strength steels have high elastic strain capacity, which could not be utilised when used as reinforcement; if the steel is pretensioned, much of that strain capacity is taken out before bonding the steel to the concrete. Structures designed this way are normally designed to be in compression everywhere under permanent loads, but allowed to crack under high live load. The idea derives directly from the work of Dischinger (1936) and his work on the bridge at Aue in 1939 (Schonberg and Fichter 1939), as well as that of Finsterwalder (1939). It is primarily an ultimate load concept. The idea of partial prestressing derives from these ideas.The Load-Balancing philosophy, introduced by T.Y. Lin, uses prestressing to counter the effect of the permanent loads (Lin 1963). The sag of the cables causes an upward force on the beam, which counteracts the load on the beam. Clearly, only one load can be balanced, but if this is taken as the total dead weight, then under that load the beam will perceive only the net axial prestress and will have no tendency to creep up or down.These three philosophies all have their champions, and heated debates take place between them as to which is the most fundamental.2、Section designFrom the outset it was recognised that prestressed concrete has to be checked at both the working load and the ultimate load. For steel structures, and those made from reinforced concrete, there is a fairly direct relationship between the load capacity under an allowable stress design, and that at the ultimate load under an ultimate strength design. Older codes were based on permissible stresses at the working load; new codes use moment capacities at the ultimate load. Different load factors are used in the two codes, but a structure which passes one code is likely to be acceptable under the other.For prestressed concrete, those ideas do not hold, since the structure is highly stressed, even when unloaded. A small increase of load can cause some stress limits to be breached, while a large increase in load might be needed to cross other limits. The designer has considerable freedom to vary both the working load and ultimate load capacities independently; both need to be checked.A designer normally has to check the tensile and compressive stresses, in both the top and bottom fibre of the section, for every load case. The critical sections are normally, but not always, the mid-span and the sections over piers but other sections may become critical ，when the cable profile has to be determined.The stresses at any position are made up of three components, one of which normally has a different sign from the other two; consistency of sign convention is essential.If P is the prestressing force and e its eccentricity, A and Z are the area of the cross-section and its elastic section modulus, while M is the applied moment, then where ft and fc are the permissible stresses in tension and compression.c e t f ZM Z P A P f ≤-+≤Thus, for any combination of P and M , the designer already has four in- equalities to deal with.The prestressing force differs over time, due to creep losses, and a designer isusually faced with at least three combinations of prestressing force and moment;• the applied moment at the time the prestress is first applied, before creep losses occur,• the maximum applied moment after creep losses, and• the minimum applied moment after creep losses.Figure 4: Gustave MagnelOther combinations may be needed in more complex cases. There are at least twelve inequalities that have to be satisfied at any cross-section, but since an I-section can be defined by six variables, and two are needed to define the prestress, the problem is over-specified and it is not immediately obvious which conditions are superfluous. In the hands of inexperienced engineers, the design process can be very long-winded. However, it is possible to separate out the design of the cross-section from the design of the prestress. By considering pairs of stress limits on the same fibre, but for different load cases, the effects of the prestress can be eliminated, leaving expressions of the form:rangestress e Perm issibl Range Mom entZ These inequalities, which can be evaluated exhaustively with little difficulty, allow the minimum size of the cross-section to be determined.Once a suitable cross-section has been found, the prestress can be designed using a construction due to Magnel (Fig.4). The stress limits can all be rearranged into the form:()M fZ PA Z e ++-≤1 By plotting these on a diagram of eccentricity versus the reciprocal of the prestressing force, a series of bound lines will be formed. Provided the inequalities (2) are satisfied, these bound lines will always leave a zone showing all feasible combinations of P and e. The most economical design, using the minimum prestress, usually lies on the right hand side of the diagram, where the design is limited by the permissible tensile stresses.Plotting the eccentricity on the vertical axis allows direct comparison with the crosssection, as shown in Fig. 5. Inequalities (3) make no reference to the physical dimensions of the structure, but these practical cover limits can be shown as wellA good designer knows how changes to the design and the loadings alter the Magnel diagram. Changing both the maximum andminimum bending moments, but keeping the range the same, raises and lowers the feasible region. If the moments become more sagging the feasible region gets lower in the beam.In general, as spans increase, the dead load moments increase in proportion to the live load. A stage will be reached where the economic point (A on Fig.5) moves outside the physical limits of the beam; Guyon (1951a) denoted the limiting condition as the critical span. Shorter spans will be governed by tensile stresses in the two extreme fibres, while longer spans will be governed by the limiting eccentricity and tensile stresses in the bottom fibre. However, it does not take a large increase in moment ，at which point compressive stresses will govern in the bottom fibre under maximum moment.Only when much longer spans are required, and the feasible region moves as far down as possible, does the structure become governed by compressive stresses in both fibres.3、Continuous beamsThe design of statically determinate beams is relatively straightforward; the engineer can work on the basis of the design of individual cross-sections, as outlined above. A number of complications arise when the structure is indeterminate which means that the designer has to consider, not only a critical section,but also the behaviour of the beam as a whole. These are due to the interaction of a number of factors, such as Creep, Temperature effects and Construction Sequence effects. It is the development of these ideas whichforms the core of this paper. The problems of continuity were addressed at a conference in London (Andrew and Witt 1951). The basic principles, and nomenclature, were already in use, but to modern eyes concentration on hand analysis techniques was unusual, and one of the principle concerns seems to have been the difficulty of estimating losses of prestressing force.3.1 Secondary MomentsA prestressing cable in a beam causes the structure to deflect. Unlike the statically determinate beam, where this motion is unrestrained, the movement causes a redistribution of the support reactions which in turn induces additional moments. These are often termed Secondary Moments, but they are not always small, or Parasitic Moments, but they are not always bad.Freyssinet’s bridge across the Marne at Luzancy, started in 1941 but not completed until 1946, is often thought of as a simply supported beam, but it was actually built as a two-hinged arch (Harris 1986), with support reactions adjusted by means of flat jacks and wedges which were later grouted-in (Fig.6). The same principles were applied in the later and larger beams built over the same river.Magnel built the first indeterminate beam bridge at Sclayn, in Belgium (Fig.7) in 1946. The cables are virtually straight, but he adjusted the deck profile so that the cables were close to the soffit near mid-span. Even with straight cables the sagging secondary momentsare large; about 50% of the hogging moment at the central support caused by dead and live load.The secondary moments cannot be found until the profile is known but the cablecannot be designed until the secondary moments are known. Guyon (1951b) introduced the concept of the concordant profile, which is a profile that causes no secondary moments; es and ep thus coincide. Any line of thrust is itself a concordant profile.The designer is then faced with a slightly simpler problem; a cable profile has to be chosen which not only satisfies the eccentricity limits (3) but is also concordant. That in itself is not a trivial operation, but is helped by the fact that the bending moment diagram that results from any load applied to a beam will itself be a concordant profile for a cable of constant force. Such loads are termed notional loads to distinguish them from the real loads on the structure. Superposition can be used to progressively build up a set of notional loads whose bending moment diagram gives the desired concordant profile.3.2 Temperature effectsTemperature variations apply to all structures but the effect on prestressed concrete beams can be more pronounced than in other structures. The temperature profile through the depth of a beam (Emerson 1973) can be split into three components for the purposes of calculation (Hambly 1991). The first causes a longitudinal expansion, which is normally released by the articulation of the structure; the second causes curvature which leads to deflection in all beams and reactant moments in continuous beams, while the third causes a set of self-equilibrating set of stresses across the cross-section.The reactant moments can be calculated and allowed-for, but it is the self- equilibrating stresses that cause the main problems for prestressed concrete beams. These beams normally have high thermal mass which means that daily temperature variations do not penetrate to the core of the structure. The result is a very non-uniform temperature distribution across the depth which in turn leads to significant self-equilibrating stresses. If the core of the structure is warm, while the surface is cool, such as at night, then quite large tensile stresses can be developed on the top and bottom surfaces. However, they only penetrate a very short distance into the concrete and the potential crack width is very small. It can be very expensive to overcome the tensile stress by changing the section or the prestress。
(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。
外文文献及外文翻译 1
The Stereo Garage1.1 An overview of the stereo garageVehicles parked nowhere is the problem of the urban social, economic and transport development to a certain extent the result, Garage Equipment development in foreign countries, especially in Japan nearly 30-40 years. Whether technically or in terms of experience had been a success. China is also in the beginning of the 1990s developed mechanical parking equipment, which was 10 years in the past. Because a lot of new residents in the district with the ratio of 1:1. To address the size of parking spaces for tenants and business areas contradictions 3D mechanical parking equipment with an average size of a small motorcycle's unique characteristics, the majority of users have been accepted.Compared with the traditional natural underground garage, Machinery garage demonstrates its superiority in many respects. First, the mechanical garage has a prominent section of superiority. Past due to the underground garage must elapse enough lanes, the average car will occupy an area of 40 square meters, If the use of double-mechanical garage, which would enable ground to improve the utilization rate of around 80% to 90%, If using ground multi-storey (21 storey), three-dimensional garage, 50 square meters of land area will be placed on the 40 cars, which can greatly save the limited land resources, Civil and save development costs.To underground garage, Mechanical garage can be more effective to ensure personal and vehicle safety in the garage or car kept prospective location, the entire electronic control equipment would not operate. It should be said that the mechanical garage from the management can do a thorough separation of people and vehicles.In the underground garage using mechanical parking, it also can remove the heating ventilation; therefore, Operation of the power consumption than workers in the management of underground garage is much lower. Mechanical garage don't usually do complete system, but as a single machine containers. This will give full play to its small space, the advantages of decentralized, Each of the residential areas or groups downstairs to make a complete circuit can be set up random mechanicalparking building. This garage of the district can solve the shortage of parking difficulty in providing convenient conditions right now.Currently, three-dimensional garage mainly in the following forms: lifting and transferring,aisle stacking garage, vertical garage, vertical cycle, box-level cycle, the level of circulating round.1.1.1 Lifting and transferringLifting and transferring Garage modular design, each module can be designed into two, three, four levels, the five-story, semi-submerged in various forms, such as the number of parking spaces from a few to hundreds. Three-dimensional garage applies to the ground and underground car parks, configuration flexibility and cost is low.1. Product features:1) Save land, the configuration flexibility, and shorter construction period.2) Low prices, firefighting and exterior decoration, with a total investment on small foundations.3) Use automatic control, simple structure, safe and reliable.4) Access to a quick, short waiting time.5) Run a smooth, low noise.6) Applies to commercial, offices, and residential quarters supporting the use of car parks.2. Safety devices: anti-dropping device, a photoelectric sensor, spacing protectors, emergency stop switch.1.1.2 Aisle stacking garageAisle stacking garage used as a stacking machine tool access vehicles. All vehicles are stacking machine access, so the technical requirements for stacker higher, a single stacker cost is higher. So aisle stacking apply to the parking garage needs a few more customers.1.1.3 Vertical GarageVertical Garage Elevator similar to the principle that both sides of the hoist layout spaces. Generally need a ground vehicle rotary tables can be saved by the driver away. Vertical Garage generally higher high (tens of meters), safety equipment, Installation precision machining requirements are very high, high cost, but has the smallest area.1.1.4 Vertical cycleProduct features:1) covers an area of small; two berths area can stop 6-10 vehicles.2) The decoration can be added only roof, fire hydrants available.3) Low prices, foundation, external decoration, fire and other small investment, short construction periods.4) Use automatic control, safe and reliable operation.2.2.1 The stereo garage automatic control systemThe modern large-scale building mainstream is intelligent mansion and community. So, automated parking equipment or garage automatic control system will become intelligent mansion and an important part of community. Simple, fast, easy to use, safe, reliable, and less maintenance, to provide users with a safe, easy to use environment, This is auto-parking feature of the basic equipment. All parking equipment operating conditions, vehicles parked in time, vehicle storage Malaysia, garage storage capacity. Vehicles kept high and low peaks, and other information can be transmitted through the network of intelligent control center through intelligent control center operator, and the broadcasting system and the management office of the Division linked related to early release control, management information, thus achieving all the intelligent management. Building and the Community through the intelligent control of the center could also associate with social networking functions. Information released to the collection coming out or expands utilization of the garage social and economic benefits. This will be the automation of the development direction of the garage. Solid Garage automation control system include the following five major subsystems: automatic toll collection management system automatic access systems for remote diagnosis system, automatic Gate, control security system.Subsystems are more unified control of the central control room, for customers planning Garage form of management, Published garage inventory capacity, traffic control program.2.1.1 Automatic Toll Management SystemAutomatic charge adopts contactless IC card. IC card points long-term card and the stored-card. For fixed users, the issue of long-term cards, the cost of fixed users pays management fees paid together; on the temporary users, issue stored-value cards, namely: the user feespaid cards exist within each parking card reader automatically deducted from the cost.2.1.2 Automatic vehicle access systemAutomatic vehicle access system is generally controlled by small PLC. Including the identification card number and mobile disc contains two cars process. Users enter the garage at the entrance to Swiping cards, reader data automatically transmitted to the PLC control system, PLC system through the judgment card number and automatically set the corresponding site mobile trucks and vehicles to the handover location, the garage door opened, shorten the time access to cars. Truck drivers light signals in accordance with the guidelines created only when vehicles parked in a safe location, Parking will be normal light-Kai. Access car after the completion of the garage doors shut down automatically. Mobile site contains car, the system in strict accordance with the various signal detection mobile state, including long signal detection, Detection in place, the position detection limit, officers hit detection, emergency stop signal detection. If cars are running plate is not in place or vehicle length in excess of the permitted length of the garage, all vehicles disc will contain no action, If detected emergency stop signal to stop all action until the emergency stop signal disappeared. Above signals are hardware signals, in addition, the software can also be installed to control signal protection, such as the protection of the time, to ensure that the damage due to hardware failure to signal equipment and the main guarantee for the safety of vehicles.2.1.3 Remote diagnosis systemControllers can spot card, hubs and other network equipment and control center connected to the LAN, MODEN through remote management, monitoring the operation of the scene, when the scene failure, in the control center can be addressed to facilitate the management, e-office security personnel.2.1.4 Automatic GateIn the garage entrance of the no-contact reader, and the Gate of coil users in the garage entrances Swiping cards, the system automatically discriminates validity of the card, if valid, the Gateopen automatically, through induction coils, Automatic self-closing fence; If invalid, the Gate is not open, and sound and light alarm.2.1.5 Monitoring security systemMonitoring security system is in the central control room for monitoring and controlling the operation of the garage scene conditions. It has motion detection, license plate recognition, network connections, different types of alarm systems linkage, and other functions, can be achieved unguarded.System catalog:Video monitoring function : the garage entrances, and the duty, the main segments within the garage installation focusing cameras, On the larger spaces installation spherical platforms, in order to achieve all-round garage on real-time monitoring. If the garage light conditions of the poor would use black-and-white cameras.Motion Detection functions: setting up the night in the garage of motion detection region, detecting when there are a moving target, Motion Detection and Alarm function remind staffs.LPR functions: it can set up the garage light vehicle license plates, vehicle. When the light vehicles entering the garage regional surveillance, the system automatically cross-referenced with images of a very odd situation, issued a warning signal and automatic switching and record their images.Alarm linkage functions: all can move even the police mainframe, if activated Relay acousto-optic warning issued notice of security personnel to voluntarily disarm Gate interception of vehicular access.Digital video functions : it with a continuous record of what happened in the garage, can be synchronized intervals over images arbitrary choice of the overall image to enlarge and local amplification, recording, playback, backup can be conducted all kinds of information.Reportedly, has begun an increasing number of residential quarters began to use a mechanical garage. Taking into account the cost and maintenance, the majority of the district is a multi-storey lifting and transferring parking equipment, mass storage mechanical garage also rarely. Lifting and transferring Garage Equipment parking flow indicate the following:1、The sense of light yellow instructions garage operationRed lamp was ongoing operating instructions, please wait; Green light is currently no operating instructions, can operate; yellow light instructions were to fail, the garage can not work.2、The operationDrivers of vehicles enter from the garage entrance. At the entrance of non-contact sensors Reader former regional shaken following their IC cards, induction process completed, the fence automatically rises driver drove into the garage. The fence shut down automatically after vehicles entering. Card is the controller to read spaces, corresponding to the parking garage containing cars moved to the site automatically transfer vehicle location, Automatic garage door open units. Car drivers entering and parking in place, Latin hand brake, alighted out of the garage, using IC cards in the garage exit Huang about IC cards Garage door modules to shut down automatically. Completed deposit truck operators.3、Collect the car operationDrivers entering the garage at the entrance to the non-contact sensors Reader former regional shaken following their IC cards Controller automatically read spaces, corresponding to the parking garage containing cars moved to the site automatically transfer vehicle location, Automatic garage door open modules, drivers entering the garage and drive out, in the garage exit of the automatic reader before induction regional dazzle your own IC cards, sensors finished, the reader receive information, Host controller automatically recorded, prepaid, automatically raising the fence, the driver drove the playing field, appeared after fencing to shut down automatically. Meanwhile, Controller automatically read spaces, corresponding to the garage door unit shut down automatically. Vehicle operation finished.The garage has a complete self-protection device in the course of operation. A series of photoelectric switches, proximity switches, trip switches and other vehicles on site contains accurate operation in place to play a decisive role; falling unique defense installations, broken rope warning device, speeding vehicle protection device to protect the security role played. Detection of long vehicles, vehicle parking is not in place detection, and personnel into a detection signal of vehicles and the safety play a decisive role.翻译立体车库1.1 立体车库概述车辆无处停放的问题是城市的社会、经济、交通发展到一定程度产生的结果，立体停车设备的发展在国外，尤其在日本已有近3040年的历史，无论在技术上还是在经验上均已获得了成功。
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。
外文文献翻译
外文文献翻译Information Systems Outsourcing Life Cycle And Risks Analysis 1. IntroductionInformation systems outsourcing has obtained tremendous attentions in the information technology industry.Although there are a number of reasons for companies to pursuing information systems (IS)outsourcing , the most prominent motivation for IS outsourcing that revealed in the literatures was “cost saving”. Costfactor has been a major decision factors for IS outsourcing.Other than cost factor, there are other reasons for outsourcing decision.The Outsourcing Institute surveyed outsourcing end-users from their membership in 1998 and found that top 10 reasons companies outsource were:Reduce and control operating costs,improve company focus,gain access to world-class capabilities,free internal resources for other purposes, resources are not available internally, accelerate reengineering benefits, function difficult to manage/out of control,make capital funds available, share risks, and cash infusion.Within these top ten outsourcing reasons, there are three items that related to financial concerns, they are operating costs, capital funds available, and cash infusion. Since the phenomenon of wage difference exists in the outsourced countries, it is obvious that outsourcing companies would save remarkable amount of labor cost.According to Gartner, Inc.'s report, world business outsourcing services would grow from $110 billion in 2002 to $173 billion in 2007,a proximately 9.5% annual growth rate.In addition to cost saving concern, there are other factors that influence outsourcing decision, including the awareness of success and risk factors, the outsourcing risks identification and management,and the project quality management. Outsourcing activities are substantially complicated and outsourcing project usually carries a huge array of risks. Unmanaged outsourcing risks will increase total project cost, devaluate software quality, delay project completion time, and finally lower the success rate of the outsourcing project.Outsourcing risks have been discovered in areas such as unexpected transition and management costs, switching costs, costly contractual amendments, disputes and litigation, service debasement, cost escalation, loss of organizational competence, hidden service costs,and so on.Most published outsourcing studies focused on organizational and managerial issues. We believe that IS outsourcing projects embrace various risks and uncertainty that may inhibit the chance of outsourcing success. In addition to service and management related risk issues, we feel that technical issues that restrain the degree of outsourcing success may have been overlooked. These technical issues are project management, software quality, and quality assessment methods that can be used to implement IS outsourcing projects.Unmanaged risks generate loss. We intend to identify the technical risks duringoutsourcing period, so these technical risks can be properly managed and the cost of outsourcing project can be further reduced. The main purpose of this paper is to identify the different phases of IS outsourcing life cycle, and to discuss the implications of success and risk factors, software quality and project management,and their impacts to the success of IT outsourcing.Most outsourcing initiatives involve strategic planning and management participation, therefore, the decision process is obviously broad and lengthy. In order to conduct a comprehensive study onto outsourcing project risk analysis, we propose an IS outsourcing life cycle framework to be served as a yardstick. Each IS outsourcing phase is named and all inherited risks are identified in this life cycle framework.Furthermore,we propose to use software qualitymanagement tools and methods in order to enhance the success rate of IS outsourcing project.ISO 9000 is a series of quality systems standards developed by the International Organization for Standardization (ISO).ISO's quality standards have been adopted by many countries as a major target for quality certification.Other ISO standards such as ISO 9001, ISO 9000-3,ISO 9004-2, and ISO 9004-4 are quality standards that can be applied to the software industry.Currently, ISO is working on ISO 31000, a risk management guidance standard. These ISO quality systems and risk management standards are generic in nature, however, they may not be sufficient for IS outsourcing practice. This paper, therefore,proposes an outsourcing life cycle framework to distinguish related quality and risk management issues during outsourcing practice.The following sections start with needed theoretical foundations to IS outsourcing,including economic theories, outsourcing contracting theories, and risk theories. The IS outsourcing life cycle framework is then introduced.It continues to discuss the risk implications in precontract,contract, and post-contract phases. ISO standards on quality systems and risk management are discussed and compared in the next section. A conclusion and direction for future study are provided in the last section.2. Theoretical foundations2.1. Economic theories related to outsourcingAlthough there are a number of reasons for pursuing IS outsourcing,the cost saving is a main attraction that leads companies to search for outsourcing opportunities. In principle, five outsourcing related economic theories that lay the groundwork of outsourcing practice, theyare:(1)production cost economics,(2)transaction cost theory,(3)resource based theory,(4)competitive advantage, and(5)economies of scale.Production cost economics was proposed by Williamson, who mentioned that “a firm seeks to maximize its profit also subjects to its production function and market opportunities for selling outputs and buying inputs”. It is clear that production cost economics identifies the phenomenon that a firm may pursue the goal of low-cost production process.Transaction cost theory was proposed by Coase. Transaction cost theory implies that in an economy, there are many economic activities occurred outside the price systems. Transaction costs in business activities are the time and expense of negotiation, andwriting and enforcing contracts between buyers and suppliers .When transaction cost is low because of lower uncertainty, companies are expected to adopt outsourcing.The focus of resource-based theory is “the heart of the firm centers on deployment and combination of specific inputs rather than on avoidance of opportunities”. Conner suggested that “Firms as seekers of costly-to-copy inputs for production and distr ibution”.Through resource-based theory, we can infer that “outsourcing decision is to seek external resources or capability for meeting firm's objectives such as cost-saving and capability improving”.Porter, in his competitive forces model, proposed the concept of competitive advantage. Besanko et al.explicated the term of competitive advantage, through economic concept, as “When a firm(or business unit within a multi-business firm) earns a higher rate of economic profit than the average rate of economic profit of other firms competing within the same market, the firm has a competitive advantage.” Outsourcing decision, therefore, is to seek cost saving that meets the goal of competitive advantage within a firm.The economies of scale is a theoretical foundation for creating and sustaining the consulting business. Information systems(IS) and information technology(IT) consulting firms, in essence, bear the advantage of economies of scale since their average costs decrease because they offer a mass amount of specialized IS/IT services in the marketplace.2.2. Economic implication on contractingAn outsourcing contract defines the provision of services and charges that need to be completed in a contracting period between two contracting parties. Since most IS/IT projects are large in scale, a valuable contract should list complete set of tasks and responsibilities that each contracting party needs to perform. The study of contracting becomes essential because a complete contract setting could eliminate possible opportunistic behavior, confusion, and ambiguity between two contracting parties.Although contracting parties intend to reach a complete contract,in real world, most contracts are incomplete. Incomplete contracts cause not only implementing difficulties but also resulting in litigation action. Business relationship may easily be ruined by holding incomplete contracts. In order to reach a complete contract, the contracting parties must pay sufficient attention to remove any ambiguity, confusion, and unidentified and immeasurable conditions/ terms from the contract. According to Besanko et al., incomplete contracting stems from the following three factors: bounded rationality, difficulties on specifying or measuring performance, and asymmetric information.Bounded rationality describes human limitation on information processing, complexity handling, and rational decision-making. An incomplete contract stems from unexpected circumstances that may be ignored during contract negotiation. Most contracts consist of complex product requirements and performance measurements. In reality, it is difficult to specify a set of comprehensive metrics for meeting each party's right and responsibility. Therefore, any vague or open-ended statements in contract willdefinitely result in an incomplete contract. Lastly, it is possible that each party may not have equal access to all contract-relevant information sources. This situation of asymmetric information results in an unfair negotiation,thus it becomes an incomplete contract.2.3. Risk in outsource contractingRisk can be identified as an undesirable event, a probability function,variance of the distribution of outcomes, or expected loss. Risk can be classified into endogenous and exogenous risks. Exoge nous risks are“risks over which we have no control and which are not affected by our actions.”. For example, natural disasters such as earthquakes and flood are exogenous risks. Endogenous risks are “risks that are dependent on our actions”.We can infer th at risks occurring during outsource contracting should belong to such category.Risk (RE) can be calculated through “a function of the probability of a negative outcome and the importance of the loss due to the occurrence of this outcome:RE = ΣiP(UOi)≠L(UOi) (1) where P(UOi) is the probability of an undesirable outcome i, and L(UOi) is the loss due to the undesirable outcome i.”.Software risks can also be analyzed through two characteristics :uncertainty and loss. Pressman suggested that the best way to analyze software risks is to quantify the level of uncertainty and the degree of loss that associated with each kind of risk. His risk content matches to above mentioned Eq.(1).Pressman classified software risks into the following categories: project risks, technical risks, and business risks.Outsourcing risks stem from various sources. Aubert et al. adopted transaction cost theory and agency theory as the foundation for deriving undesirable events and their associated risk factors.Transaction cost theory has been discussed in the Section 2.2. Agency theory focuses on client's problem while choosing an agent(that is, a service provider), and working relationship building and maintenance, under the restriction of information asymmetry.Various risk factors would be produced if such agent–client relationship becomes crumble.It is evident that a complete contract could eliminate the risk that caused by an incomplete contract and/or possible opportunistic behavior prompted by any contracting party. Opportunistic behavior is one of the main sources that cause transactional risk. Opportunistic behavior occurs when a transactional partner observes away of saving cost or removing responsibility during contracting period, this company may take action to pursue such opportunity. This type of opportunistic behavior could be encouraged if such contract was not completely specified at the first place.Outsourcing risks could generate additional unexpected cost to an outsourcing project. In order to conduct a better IS outsourcing project, identifying possible risk factors and implementing matured risk management process could make information systems outsourcing more successful than ever.rmation system outsourcing life cycleThe life cycle concept is originally used to describe a period of one generation of organism in biological system. In essence, the term of life cycle is the description of all activities that a subject is involved in a period from its birth to its end. The life cycle concept has been applied into project management area. A project life cycle, according to Schwalbe, is a collection of project phases such as concept,development, implementation, and close-out. Within the above mentioned four phases, the first two phases center on “planning”activity and the last two phases focus on “delivery the actual work” Of project management.Similarly, the concept of life cycle can be applied into information systems outsourcing analysis. Information systems outsourcing life cycle describes a sequence of activities to be performed during company's IS outsourcing practice. Hirsch heim and Dibbern once described a client-based IS outsourcing life cycle as: “It starts with the IS outsourcing decision, continues with the outsourcing relationship(life of the contract)and ends with the cancellation or end of the relationship, i.e., the end of the contract. The end of the relationship forces a new outsourcing decision.” It is clear that Hirsch heim and Dibbern viewed “outsourcing relationship” as a determinant in IS outsourcing life cycle.IS outsourcing life cycle starts with outsourcing need and then ends with contract completion. This life cycle restarts with the search for a new outsourcing contract if needed. An outsourcing company may be satisfied with the same outsourcing vendor if the transaction costs remain low, then a new cycle goes on. Otherwise, a new search for an outsourcing vendor may be started. One of the main goals for seeking outsourcing contract is cost minimization. Transaction cost theory(discussed in the Section 2.1)indicates that company pursuing contract costs money, thus low transaction cost will be the driver of extending IS outsourcing life cycle.The span of IS outsourcing life cycle embraces a major portion of contracting activities. The whole IS outsourcing life cycle can be divided into three phases(see Fig.1): pre-contract phase, contract phase, and post-contract phase. Pre-contract phase includes activities before a major contract is signed, such as identifying the need for outsourcing, planning and strategic setting, and outsourcing vendor selection. Contract phase starts while an outsourcing contract is signed and then lasted until the end of contracting period. It includes activities such as contracting process, transitioning process, and outsourcing project execution. Post-contract phase contains those activities to be done after contract expiration, such as outsourcing project assessment, and making decision for the next outsourcing contract.Fig.1. The IS outsourcing life cycleWhen a company intends to outsource its information systems projects to external entities, several activities are involved in information systems outsourcing life cycle. Specifically, they are:1. Identifying the need for outsourcing:A firm may face strict external environment such as stern market competition, competitor's cost saving through outsourcing, or economic downturn that initiates it to consider outsourcing IS projects. In addition to external environment, some internal factors may also lead to outsourcing consideration. These organizational predicaments include the need for technical skills, financial constraint, investors' request, or simply costsaving concern. A firm needs to carefully conduct a study to its internal and externalpositioning before making an outsourcing decision.2. Planning and strategic setting:If a firm identifies a need for IS outsourcing, it needs to make sure that the decision to outsource should meet with company's strategic plan and objectives. Later, this firm needs to integrate outsourcing plan into corporate strategy. Many tasks need to be fulfilled during planning and strategic setting stages, including determining outsourcing goals, objectives, scope, schedule, cost, business model, and processes. A careful outsourcing planning prepares a firm for pursuing a successful outsourcing project.3. Outsourcing vendor selection:A firm begins the vendor selection process with the creation of request for information (RFI) and request for proposal (RFP) documents. An outsourcing firm should provide sufficient information about the requirements and expectations for an outsourcing project. After receiving those proposals from vendors, this company needs to select a prospective outsourcing vendor, based on the strategic needs and project requirements.4. Contracting process:A contract negotiation process begins after the company selects a probable outsourcing vendor. Contracting process is critical to the success of an outsourcing project since all the aspects of the contract should be specified and covered, including fundamental, managerial, technological, pricing, financial, and legal features. In order to avoid resulting in an incomplete contract, the final contract should be reviewed by two parties' legal consultants.Most importantly, the service level agreements (SLA) must be clearly identified in the contract.5. Transitioning process:Transitioning process starts after a company signed an outsourcing contract with a vendor. Transition management is defined as “the detailed, desk-level knowledge transfer and documentation of all relevant tasks, technologies, workflows, people, and functions”.Transitioning proces s is a complicate phase in IS outsourcing life cycle since it involves many essential workloads before an outsourcing project can be actually implemented. Robinson et al.characterized transition management into the following components:“employee managemen t, communication management, knowledge management, and quality management”. It is apparent that conducting transitioning process needs the capabilities of human resources, communication skill, knowledge transfer, and quality control.6. Outsourcing project execution:After transitioning process, it is time for vendor and client to execute their outsourcing project. There are four components within this“contract governance” stage: project management, relationship management, change management, and risk management. Any items listed in the contract and its service level agreements (SLAs) need to be delivered and implemented as requested. Especially, client and vendor relationships, change requests and records, and risk variables must be carefully managed and administered.7. Outsourcing project assessment:During the end of an outsourcing project period, vendor must deliver its final product/service for client's approval. The outsourcing client must assess the quality of product/service that provided by its client. The outsourcing client must measure his/her satisfaction level to the product/service provided by the client. A satisfied assessment and good relationship will guarantee the continuation of the next outsourcing contract.The results of the previous activity (that is, project assessment) will be the base of determining the next outsourcing contract. A firm evaluates its satisfaction level based on predetermined outsourcing goals and contracting criteria. An outsourcing company also observes outsourcing cost and risks involved in the project. If a firm is satisfied with the current outsourcing vendor, it is likely that a renewable contract could start with the same vendor. Otherwise, a new “precontract phase” would restart to search for a new outsourcing vendor.This activity will lead to a new outsourcing life cycle. Fig.1 shows two dotted arrowlines for these two alternatives: the dotted arrow line 3.a.indicates “renewable contract” path and the dotted arrow line 3.b.indicates “a new c ontract search” path.Each phase in IS outsourcing life cycle is full of needed activities and processes (see Fig.1). In order to clearly examine the dynamics of risks and outsourcing activities, the following sections provide detailed analyses. The pre-contract phase in IS outsourcing life cycle focuses on the awareness of outsourcing success factors and related risk factors. The contract phase in IS outsourcing life cycle centers on the mechanism of project management and risk management. The post-contract phase in IS outsourcing life cycle concentrates on the need of selecting suitable project quality assessment methods.4. Actions in pre-contract phase: awareness of success and risk factorsThe pre-contract period is the first phase in information systems outsourcing life cycle (see Fig.1). While in this phase, an outsourcing firm should first identify its need for IS outsourcing. After determining the need for IS outsourcing, the firm needs to carefully create an outsourcing plan. This firm must align corporate strategy into its outsourcing plan.In order to well prepare for corporate IS outsourcing, a firm must understand current market situation, its competitiveness, and economic environment. The next important task to be done is to identify outsourcing success factors, which can be used to serve as the guidance for strategic outsourcing planning. In addition to know success factors,an outsourcing firm must also recognize possible risks involved in IS outsourcing, thus allows a firm to formulate a better outsourcing strategy.Conclusion and research directionsThis paper presents a three-phased IS outsourcing life cycle and its associated risk factors that affect the success of outsourcing projects.Outsourcing life cycle is complicated and complex in nature. Outsourcing companies usually invest a great effort to select suitable service vendors However,many risks exit in vendor selection process. Although outsourcing costs are the major reason for doing outsourcing, the firms areseeking outsourcing success through quality assurance and risk control. This decision path is understandable since the outcome of project risks represents the amount of additional project cost. Therefore, carefully manage the project and its risk factors would save outsourcing companies a tremendous amount of money.This paper discusses various issues related to outsourcing success, risk factors, quality assessment methods, and project management techniques. The future research may touch alternate risk estimation methodology. For example, risk uncertainty can be used to identify the accuracy of the outsourcing risk estimation. Another possible method to estimate outsourcing risk is through the Total Cost of Ownership(TCO) method. TCO method has been used in IT management for financial portfolio analysis and investment decision making. Since the concept of risk is in essence the cost (of loss) to outsourcing clients, it thus becomes a possible research method to solve outsourcing decision.Source:D.C. Chou, A.Y. Chou,《Information systems outsourcing life cycle and risks analysis》, Computer Standards & Interfaces (2008), doi:10.1016/j.csi.2008.09.032信息系统的生命周期和风险分析1.绪言信息系统外包在信息技术工业已经获得了巨大的关注。
机械类外文文献翻译(中英文翻译)
机械类外文文献翻译(中英文翻译)英文原文Mechanical Design and Manufacturing ProcessesMechanical design is the application of science and technology to devise new or improved products for the purpose of satisfying human needs. It is a vast field of engineering technology which not only concerns itself with the original conception of the product in terms of its size, shape and construction details, but also considers the various factors involved in the manufacture, marketing and use of the product.People who perform the various functions of mechanical design are typically called designers, or design engineers. Mechanical design is basically a creative activity. However, in addition to being innovative, a design engineer must also have a solid background in the areas of mechanical drawing, kinematics, dynamics, materials engineering, strength of materials and manufacturing processes.As stated previously, the purpose of mechanical design is to produce a product which will serve a need for man. Inventions, discoveries and scientific knowledge by themselves do not necessarily benefit people; only if they are incorporated into a designed product will a benefit be derived. It should be recognized, therefore, that a human need must be identified before a particular product is designed.Mechanical design should be considered to be an opportunity to use innovative talents to envision a design of a product, to analyze the systemand then make sound judgments on how the product is to be manufactured. It is important to understand the fundamentals of engineering rather than memorize mere facts and equations. There are no facts or equations which alone can be used to provide all the correct decisions required to produce a good design.On the other hand, any calculations made must be done with the utmost care and precision. For example, if a decimal point is misplaced, an otherwise acceptable design may not function.Good designs require trying new ideas and being willing to take a certain amount of risk, knowing that if the new idea does not work the existing method can be reinstated. Thus a designer must have patience, since there is no assurance of success for the time and effort expended. Creating a completely new design generally requires that many old and well-established methods be thrust aside. This is not easy since many people cling to familiar ideas, techniques and attitudes. A design engineer should constantly search for ways to improve an existing product and must decide what old, proven concepts should be used and what new, untried ideas should be incorporated.New designs generally have "bugs" or unforeseen problems which must be worked out before the superior characteristics of the new designs can be enjoyed. Thus there is a chance for a superior product, but only at higher risk. It should be emphasized that, if a design does not warrant radical new methods, such methods should not be applied merely for the sake of change.During the beginning stages of design, creativity should be allowedto flourish without a great number of constraints. Even though many impractical ideas may arise, it is usually easy to eliminate them in the early stages of design before firm details are required by manufacturing. In this way, innovative ideas are not inhibited. Quite often, more than one design is developed, up to the point where they can be compared against each other. It is entirely possible that the design which is ultimately accepted will use ideas existing in one of the rejected designs that did not show as much overall promise.Psychologists frequently talk about trying to fit people to the machines they operate. It is essentially the responsibility of the design engineer to strive to fit machines to people. This is not an easy task, since there is really no average person for which certain operating dimensions and procedures are optimum.Another important point which should be recognized is that a design engineer must be able to communicate ideas to other people if they are to be incorporated. Communicating the design to others is the final, vital step in the design process. Undoubtedly many great designs, inventions, and creative works have been lost to mankind simply because the originators were unable or unwilling to explain their accomplishments to others. Presentation is a selling job. The engineer, when presenting a new solution to administrative, management, or supervisory persons, is attempting to sell or to prove to them that this solution is a better one. Unless this can be done successfully, the time and effort spent on obtaining the solution have been largely wasted.Basically, there are only three means of communication available tous. These are the written, the oral, and the graphical forms. Therefore the successful engineer will be technically competent and versatile in all three forms of communication. A technically competent person who lacks ability in any one of these forms is severely handicapped. If ability in all three forms is lacking, no one will ever know how competent that person is!The competent engineer should not be afraid of the possibility of not succeeding in a presentation. In fact, occasional failure should be expected because failure or criticism seems to accompany every really creative idea. There is a great deal to be learned from a failure, and the greatest gains are obtained by those willing to risk defeat. In the final analysis, the real failure would lie in deciding not to make the presentation at all. To communicate effectively, the following questions must be answered:(1) Does the design really serve a human need?(2) Will it be competitive with existing products of rival companies?(3) Is it economical to produce?(4) Can it be readily maintained?(5) Will it sell and make a profit?Only time will provide the true answers to the preceding questions, but the product should be designed, manufactured and marketed only with initial affirmative answers. The design engineer also must communicate the finalized design to manufacturing through the use of detail and assembly drawings.Quite often, a problem will occur during the manufacturing cycle [3].It may be that a change is required in the dimensioning or tolerancing of a part so that it can be more readily produced. This fails in the category of engineering changes which must be approved by the design engineer so that the product function will not be adversely affected. In other cases, a deficiency in the design may appear during assembly or testing just prior to shipping. These realities simply bear out the fact that design is a living process. There is always a better way to do it and the designer should constantly strive towards finding that better way.Designing starts with a need, real or imagined. Existing apparatus may need improvements in durability, efficiently, weight, speed, or cost. New apparatus may be needed to perform a function previously done by men, such as computation, assembly, or servicing. With the objective wholly or partly defined, the next step in design is the conception of mechanisms and their arrangements that will perform the needed functions.For this, freehand sketching is of great value, not only as a record of one's thoughts and as an aid in discussion with others, but particularly for communication with one's own mind, as a stimulant for creative ideas.When the general shape and a few dimensions of the several components become apparent, analysis can begin in earnest. The analysis will have as its objective satisfactory or superior performance, plus safety and durability with minimum weight, and a competitive east. Optimum proportions and dimensions will be sought for each critically loaded section, together with a balance between the strength of the several components. Materials and their treatment will be chosen. These important objectives can be attained only by analysis based upon the principles ofmechanics, such as those of statics for reaction forces and for the optimumutilization of friction; of dynamics for inertia, acceleration, and energy; of elasticity and strength of materials for stress。
本科毕业论文外文文献翻译
本科毕业论文外文文献翻译本科毕业论文外文文献翻译随着全球化的加速发展，外文文献在本科毕业论文中的重要性日益凸显。
外文文献翻译作为一种重要的研究方法，对于本科论文的撰写和论证具有重要的意义。
本文将探讨本科毕业论文外文文献翻译的意义、方法和技巧。
一、外文文献翻译的意义1. 拓宽研究视野：外文文献翻译可以让本科生接触到更广泛的学术研究成果，了解国际前沿的研究动态，拓宽研究视野，提高自身的学术素养。
2. 提高论文的质量：外文文献翻译可以为本科毕业论文提供更多的理论支持和实证研究，从而提高论文的质量和可信度。
3. 培养语言能力：外文文献翻译可以提高本科生的英语水平，培养语言能力，提高阅读和写作的能力。
二、外文文献翻译的方法1. 熟悉论文主题：在进行外文文献翻译之前，应该对本科毕业论文的主题进行深入了解，明确所需翻译的内容和重点。
2. 选择合适的文献：根据本科毕业论文的研究目标和需求，选择与主题相关、权威可信的外文文献进行翻译。
3. 精读和理解原文：在进行翻译之前，应该对原文进行仔细阅读和理解，确保对原文的意思有准确的理解。
4. 翻译和校对：根据理解的原文意思，进行翻译，并在翻译完成后进行校对，确保翻译的准确性和流畅性。
5. 结合上下文：在翻译过程中，应该结合上下文的语境，确保翻译的准确性和通顺性。
三、外文文献翻译的技巧1. 学会使用翻译工具：在进行外文文献翻译时，可以借助一些翻译工具，如谷歌翻译、有道翻译等，辅助翻译和理解。
2. 注重词汇的准确性：在翻译过程中，应该注重词汇的准确性，尽量选择与原文意思相符的词汇进行翻译。
3. 简化句子结构：在翻译过程中，可以适当简化句子结构，使翻译更加通顺和易懂。
4. 注意语法和语态：在进行外文文献翻译时，应该注意语法和语态的正确使用，避免语法错误和语态混乱。
5. 保持原文风格：在进行外文文献翻译时，应该尽量保持原文的风格和特点，使翻译更加贴近原文。
四、外文文献翻译的注意事项1. 避免机械翻译：在进行外文文献翻译时，应该尽量避免机械翻译，注重翻译的准确性和流畅性。
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估计技术和规模的希腊商业银行效率：信用风险、资产负债表的活动和国际业务的影响11.介绍希腊银行业经历了近几年重大的结构调整。
重要的结构性、政策和环境的变化经常强调的学者和从业人员有欧盟单一市场的建立，欧元的介绍，国际化的竞争、利率自由化、放松管制和最近的兼并和收购浪潮。
希腊的银行业也经历了相当大的改善，通信和计算技术，因为银行有扩张和现代化其分销网络，其中除了传统的分支机构和自动取款机，现在包括网上银行等替代分销渠道。
作为希腊银行（2004 年）的年度报告的重点，希腊银行亦在升级其信用风险测量与管理系统，通过引入信用评分和概率默认模型近年来采取的主要步骤。
此外，他们扩展他们的产品/服务组合，包括保险、经纪业务和资产管理等活动，同时也增加了他们的资产负债表操作和非利息收入。
最后，专注于巴尔干地区（如阿尔巴尼亚、保加利亚、前南斯拉夫马其顿共和国、罗马尼亚、塞尔维亚）的更广泛市场的全球化增加的趋势已添加到希腊银行在塞浦路斯和美国以前有限的国际活动。
在国外经营的子公司的业绩预计将有父的银行，从而对未来的决定为进一步国际化的尝试对性能的影响。
本研究的目的是要运用数据包络分析（DEA）和重新效率的希腊银行部门，同时考虑到几个以上讨论的问题进行调查。
我们因此区分我们的论文从以前的希腊银行产业重点并在几个方面，下面讨论添加的见解。
首先，我们第一次对效率的希腊银行的信用风险的影响通过检查其中包括贷款损失准备金作为附加输入Charnes et al.(1990 年)、德雷克（2001 年）、德雷克和大厅(2003 年)，和德雷克等人（2006 年）。
作为美斯特(1996) 点出"除非质量和风险控制的一个人也许会很容易误判一家银行的水平的低效；例如精打细算的银行信用评价或生产过高风险的贷款可能会被贴上标签一样高效，当相比银行花资源，以确保它们的贷款有较高的质量"(p.1026)。
我们估计效率的银行和无此输入调整为不同的信用风险水平和对效率的影响。
第二，以往的研究中，希腊银行业，我们考虑资产负债表活动期间估计的效率得分。
几个最近的研究审查效率的DEA 或随机前沿技术的银行，承认银行在非传统的活动中更多地参与，包括任何非利息（即费）收入（e.g. Lang和Welzel，1998年；德雷克，2001 年；托尔托萨Ausina，2003年）或资产负债表项目（例如阿尔通巴什等人，2001 年；阿尔通巴什和查克，2001年；架和Hassan，2003a、b ；Bos 和Colari，2005 年；饶，1原文出处及作者：巴斯大学管理学院2007年硕士毕业论文，作者Fotios Pasiouras2005年）作为额外的输出。
然而，尽管他们希腊银行的重要性上升，这种活动没有被考虑在过去。
再次，我们估计，银行的效率在我们的示例与无负债表外活动，以观察是否它将会对效率有影响。
第三，我们比较所得的中介方法随之而来的银行的效率与利润导向的做法，最近在dea 方法，提出了由德雷克等人（2006 年），在他们随机前沿方法的上下文中杰和美斯特（2003 年）的做法是一致的最新研究的结果。
这使我们能够观察是否不同的输入/输出定义影响效率分数。
第四，我们比较效率得分的希腊银行，扩大了其海外的业务（即国际希腊银行，以下简称IGBs），与那些希腊银行的业务在国内市场都有限的（即纯粹的国内银行，以下简称Pdb）。
为了最好的我们的知识，没有研究开展了这种分析对于希腊。
然而，在土耳其银行业的研究中，Isik和Hassan（2002 年）发现的证据，跨国公司的国内银行均优于纯粹国内银行的所有提高效率的措施（即成本效率、资源配置效率、技术效率、纯技术效率）除了规模效率。
从我们的研究得出的结论可能是有用的希腊银行或其他正在考虑他们的业务的国际化的中型银行部门的经理。
第五，我们运行回归来解释银行效率的一直在希腊（赫里斯托普洛斯等人，2002年；Rezitis，2006年）。
但是，在我们的例子中我们检查最近一段时间，遵循上文所述的许多变化。
本文的其余部分是，如下所示：第2节文献侧重于希腊银行部门的效率。
第 3 节规定DEA 的简短的讨论。
第4节给的数据和变量。
第 5 节讨论实证分析的结果，并节 6 总结研究。
2.文献综述Karafolas和Mantakas (1996) 使用二阶超越对数成本函数估计（第一次）在希腊银行部门的费用的一种计量形式和调查的规模经济。
十一银行从1980年至1989 年期间使用的数据，他们发现虽然经营成本规模经济确实存在，但总成本规模经济并不存在。
由银行的大小（即大、小银行）和时间段的子样本数据集的参与(即1980年—1984 年，1985年-1989 年) 并没有改变结果。
最后，结果表明技术变革中，降低平均成本不发挥了统计学意义的作用。
Noulas（1997 年）检查生产率增长的十个私营和十个国有银行经营在希腊在1991 年和1992 年，期间使用的Malmquist生产率指数和DEA 测量效率。
作者遵循调解方法，并发现生产率平均增长8%左右，与国有银行表现出较高的增长比私人的。
结果还表明增长的来源不同跨银行的两种类型。
国有银行生产率增长是进步的由于技术，而私人银行的增长是进步的提高效率的结果。
赫里斯托普洛斯和Tsionas (2001)在1993年—1998年期间估计在希腊的商业银行业效率使用同方差与异方差性的前沿。
他们发现平均技术效率约80%的异方差模型和总体平均值的分布之一的83%。
他们还发现技术和资源配置低效率降低随时间较小，以及较大的银行。
回归的低效率措施反对趋势指示在技术和资源配置效率低下的小改进银行同等19.7%和39.1%，因此，大型银行的相应数字是10.4%和21.1%。
赫里斯托普洛斯（2002 年）检查同一个多输入、多输出的柔性成本函数代表部门和差异方差前沿方法来测量技术效率的技术相同的样本。
提高效率的措施对银行的各种特性的回归表示较大的银行都是比较小的效率较低和经济绩效、银行贷款和投资都呈正相关，成本效率。
在后者的研究中，Tsionas et al.(2003) 使用赫里斯托普洛斯和Tsionas（2001 年）和赫里斯托普洛斯et al.（2002 年）相同的样本，但雇用DEA测量技术和资源配置效率和Malmquist 全要素生产率方法来衡量生产力的变化。
结果表明，大多数银行经营接近最佳的市场实践与整体效率水平达到95%以上。
较大的银行似乎比较小的效率更高，而资源配置低效率成本似乎要比技术效率低成本更重要。
他们还记录正面但不是坚固的技术效率变化的主要原因是生产效率的提高，为中等规模的银行和大型银行的技术变化改进。
Halkos 和Salamouris（2004 年）也使用DEA 但按照不同的方法，对比以往的研究，通过使用财务比率作为输出和没有输入的措施。
根据正在审议的今年15和18 银行之间的样本范围。
结果表明在1997 年—1999 年期间平均效率宽变化与大小和效率之间的积极关系。
此外，还有非系统的关系之间通过私有化公共银行的所有权转让和最后一期的性能。
Apergis 和Rezitis (2004) 指定超越对数成本函数的全要素生产率分析希腊银行部门、技术变化率和增长率的成本结构。
1982—1997年期间，他们使用中介和生产方法和样本的六家银行。
这两个模型表明，重要的规模经济和技术变化和全要素生产率增长的负年度利率。
Rezitis（2006年）使用相同的数据集，但运用的Malmquist生产率指数和DEA 测度与分解生产力的增长和技术效率，分别。
他还比较1982年—1992 年和1993年—1997 年的分时段，并雇用Tobit回归来解释银行间效率上的差异。
结果表明，总体技术效率的平均水平为91.3%，而生产率增长的整个期间平均上升2.4%。
生产力的增长在二子期较高，归因于技术进步与效率是主要驱动力，直到1992年中的改进。
此外，在第二次分时段纯效率较高，和规模效率较低，表明虽然银行取得较高的纯技术效率，但他们搬离最优规模。
回归结果表明大小和专业化纯两方面产生积极的影响和规模效率。
3.研究方法从方法论的角度来看，有几种方法可以用于检查的银行，如随机前沿分析(SFA)、厚厚的前沿方法(TFA)、自由的分配办法（DFA）和DEA 效率。
Et al.伯杰（1993 年），伯杰和汉弗莱(1997年) 和戈达德等人（2001年）提供关键讨论和比较这些方法在银行业的上下文中。
在本研究中，以下几个最近的研究我们使用DEA 估计银行的效率。
Dea方法，这是有关对我们的学习，知名的优点之一是它特别好与小样本工程。
作为Maudos et al.(2002 年) 指出的那样，所有的技术测量效率，需要观测的最小数目的那个是的非参数和确定性的DEA，作为参数技术指定大量的参数，使它有必要可用很大数量的观测。
(p.511）。
其他的DEA 的优点是它不需要任何的假设做出关于分布的低效率，它不需要特定功能窗体上的数据在确定最有效决策单元(动车组)。
另一方面，DEA 的缺点是它假定数据是免费的测量误差，这是敏感的异常值。
我们只简要的勾勒DEA 在这里，而更详细和技术的讨论可以发现在Coelli et al.(1999 年)、库珀等人（2000年）和Thanassoulis（2001年）。
通过下面的符号是那些用于Coelli （1996 年）和Coelli et al.(1999年)，由于我们使用他们的电脑程序深 2.1 估计效率得分。
DEA 是使用线性规划法的生产前沿发展和的测量效率相对发达的前沿（Charnes 等人，1978 年）。
通过分段线性组合的样品（Thanassoulis，2001年）中的所有决策单元的输入——输出对应的实际输入——输出对应集构造决策单元(动车组)，在我们的案例银行，样品的最佳实践生产前沿。
每个DMU 被分配一个范围0 和 1 之间，与分数等于 1 指示针对其余部分动车组在样品中的有效决策单元的效率得分。
DEA 可以由假设（CRS）规模收益不变或变量返回到规模（VRS）执行。
在他们的开创性研究，Charnes et al.(1978) 提出了模型输入的方向，并假定CRS。
因此，此模型的输出是一个指示每个DMU的下CRS的总体技术效率(OTE) 的分数。
在更多的技术术语讨论DEA，让我们假设是有K 的输入数据和M 输出每个决策单元N （即银行）上。
为ith DMU 它们都分别由向量x i和yi表示。
K ×N 输入的矩阵、X 和Y，M ×N 输出矩阵表示的数据的所有N 内燃动车组。
特定的DMU，CRS 下的输入为导向的测量计算如下：Minθ,λθ, s.t.−y i +Yλ≥0,θx i−Xλ≥0, λ≥0θ≤1 是高效率的标量得分和λis N × 1 向量的常数。