外文文献翻译解读
毕业论文(设计)外文文献翻译及原文
金融体制、融资约束与投资——来自OECD的实证分析R．SemenovDepartment of Economics，University of Nijmegen，Nijmegen（荷兰内梅亨大学，经济学院）这篇论文考查了OECD的11个国家中现金流量对企业投资的影响.我们发现不同国家之间投资对企业内部可获取资金的敏感性具有显著差异,并且银企之间具有明显的紧密关系的国家的敏感性比银企之间具有公平关系的国家的低.同时，我们发现融资约束与整体金融发展指标不存在关系.我们的结论与资本市场信息和激励问题对企业投资具有重要作用这种观点一致，并且紧密的银企关系会减少这些问题从而增加企业获取外部融资的渠道。
一、引言各个国家的企业在显著不同的金融体制下运行。
金融发展水平的差别(例如，相对GDP的信用额度和相对GDP的相应股票市场的资本化程度），在所有者和管理者关系、企业和债权人的模式中，企业控制的市场活动水平可以很好地被记录.在完美资本市场,对于具有正的净现值投资机会的企业将一直获得资金。
然而，经济理论表明市场摩擦，诸如信息不对称和激励问题会使获得外部资本更加昂贵，并且具有盈利投资机会的企业不一定能够获取所需资本.这表明融资要素，例如内部产生资金数量、新债务和权益的可得性，共同决定了企业的投资决策.现今已经有大量考查外部资金可得性对投资决策的影响的实证资料（可参考，例如Fazzari（1998）、 Hoshi(1991)、 Chapman（1996）、Samuel(1998））.大多数研究结果表明金融变量例如现金流量有助于解释企业的投资水平。
这项研究结果解释表明企业投资受限于外部资金的可得性。
很多模型强调运行正常的金融中介和金融市场有助于改善信息不对称和交易成本，减缓不对称问题,从而促使储蓄资金投着长期和高回报的项目,并且提高资源的有效配置（参看Levine（1997)的评论文章）。
因而我们预期用于更加发达的金融体制的国家的企业将更容易获得外部融资.几位学者已经指出建立企业和金融中介机构可进一步缓解金融市场摩擦。
外文文献及翻译
外文文献原稿和译文原稿DATABASEA database may be defined as a collection interrelated data store together with as little redundancy as possible to serve one or more applications in an optimal fashion .the data are stored so that they are independent of programs which use the data .A common and controlled approach is used in adding new data and in modifying and retrieving existing data within the data base .One system is said to contain a collection of database if they are entirely separate in structure .A database may be designed for batch processing , real-time processing ,or in-line processing .A data base system involves application program, DBMS, and database.THE INTRODUCTION TO DATABASE MANAGEMENT SYSTEMSThe term database is often to describe a collection of related files that is organized into an integrated structure that provides different people varied access to the same data. In many cases this resource is located in different files in different departments throughout the organization, often known only to the individuals who work with their specific portion of the total information. In these cases, the potential value of the information goes unrealized because a person in other departments who may need it does not know it or it cannot be accessed efficiently. In an attempt to organize their information resources and provide for timely and efficient access, many companies have implemented databases.A database is a collection of related data. By data, we mean known facts that can be recorded and that have implicit meaning. For example, the names, telephone numbers, and addresses of all the people you know. You may have recorded this data in an indexed address book, or you may have stored it on a diskette using a personalcomputer and software such as DBASE Ⅲor Lotus 1-2-3. This is a collection of related data with an implicit meaning and hence is a database.The above definition of database is quite general. For example, we may consider the collection of words that made up this page of text to be usually more restricted. A database has the following implicit properties:● A database is a logically coherent collection of data with some inherent meaning. A random assortment of data cannot be referred to as a database.● A database is designed, built, and populated with data for a specific purpose. It has an intended group of user and some preconceived applications in which these users are interested.● A database represents some aspect of the real world, sometimes called the miniworld. Changes to the miniworld are reflected in the database.In other words, a database has some source from which data are derived, some degree of interaction with events in the real world, and an audience that is actively interested in the contents of the database.A database management system (DBMS) is composed of three major parts: (1) a storage subsystem that stores and retrieves data in files; (2)a modeling and manipulation subsystem that provides the means with which to organize the data and to add, delete, maintain, and update the data; and (3) an interface between the DBMS and its users. Several major trends are emerging that enhance the value and usefulness of database management systems.●Managers who require more up-to-date information to make effective decisions.●Customers who demand increasingly sophisticated information services and more current information about the status of their orders, invoices, and accounts.●Users who find that they can develop custom applications with database systems in a fraction of the time it takes to use traditional programming languages.●Organizations that discover information has a strategic value; they utilize their database systems to gain an edge over their competitors.A DBMS can organize, process, and present selected data elements from the database. This capability enables decision makers to search, probe, and query database contents in order to extract answers to nonrecurring and unplanned questions that aren’t available in regular reports. These questions might initially be vague and/or p oorly defined, but people can “browse” through the database until they have the needed information. In short, the DBMS will “mange” the stored data items and assemble the needed items from the common database in response to the queries of those who aren’t programmers. In a file-oriented system, user needing special information may communicate their needs to a programmer, who, when time permits, will write one or more programs to extract the data and prepare the information. The availability of a DBMS, however, offers users a much faster alternative communications path.DATABASE QUERYIf the DBMS provides a way to interactively enter and update the database ,as well as interrogate it ,this capability allows for managing personal database. However, it does not automatically leave an audit trail of actions and does not provide the kinds of controls necessary in a multi-user organization .There controls are only available when a set of application programs is customized for each data entry and updating function.Software for personal computers that perform some of the DBMS functions has been very popular .Individuals for personal information storage and processing intended personal computers for us .Small enterprises, professionals like doctors, architects, engineers, lawyers and so on have also used these machines extensively. By the nature of intended usage ,database system on there machines are except from several of the requirements of full-fledged database systems. Since data sharing is not intended, concurrent operations even less so ,the software can be less complex .Security and integrity maintenance are de-emphasized or absent .as data volumes will be small, performance efficiency is also less important .In fact, the only aspect of a database system that is important is data independence. Data independence ,as stated earlier ,means that application programs and user queries need not recognize physical organization of data on secondary storage. The importance of this aspect , particularly for the personal computer user ,is that this greatly simplifies database usage . The user can store ,access and manipulate data at ahigh level (close to the application)and be totally shielded from the low level (close to the machine )details of data organization.DBMS STRUCTURING TECHNIQUESSpatial data management has been an active area of research in the database field for two decades ,with much of the research being focused on developing data structures for storing and indexing spatial data .however, no commercial database system provides facilities for directly de fining and storing spatial data ,and formulating queries based on research conditions on spatial data.There are two components to data management: history data management and version management .Both have been the subjects of research for over a decade. The troublesome aspect of temporal data management is that the boundary between applications and database systems has not been clearly drawn. Specifically, it is not clear how much of the typical semantics and facilities of temporal data management can and should be directly incorporated in a database system, and how much should be left to applications and users. In this section, we will provide a list of short-term research issues that should be examined to shed light on this fundamental question.The focus of research into history data management has been on defining the semantics of time and time interval, and issues related to understanding the semantics of queries and updates against history data stored in an attribute of a record. Typically, in the context of relational databases ,a temporal attribute is defined to hold a sequence of history data for the attribute. A history data consists of a data item and a time interval for which the data item is valid. A query may then be issued to retrieve history data for a specified time interval for the temporal attribute. The mechanism for supporting temporal attributes is to that for supporting set-valued attributes in a database system, such as UniSQL.In the absence of a support for temporal attributes, application developers who need to model and history data have simply simulated temporal attributes by creating attribute for the time interval ,along with the “temporal” attribute. This of course may result in duplication of records in a table, and more complicated search predicates in queries. The one necessary topic of research in history data management is to quantitatively establish the performance (and even productivity) differences betweenusing a database system that directly supports attributes and using a conventional database system that does not support either the set-valued attributes or temporal attributes.Data security, integrity, and independenceData security prevents unauthorized users from viewing or updating the database. Using passwords, users are allowed access to the entire database of the database, called subschemas. For example, an employee database can contain all the data about an individual employee, but one group of users may be authorized to view only payroll data, while others are allowed access to only work history and medical data.Data integrity refers to the accuracy, correctness, or validity of the data in the database. In a database system, data integrity means safeguarding the data against invalid alteration or destruction. In large on-line database system, data integrity becomes a more severe problem and two additional complications arise. The first has to do with many users accessing the database concurrently. For example, if thousands of travel agents book the same seat on the same flight, the first agent’s booking will be lost. In such cases the technique of locking the record or field provides the means for preventing one user from accessing a record while another user is updating the same record.The second complication relates to hardware, software or human error during the course of processing and involves database transaction which is a group of database modifications treated as a single unit. For example, an agent booking an airline reservation involves several database updates (i.e., adding the passenger’s name and address and updating the seats-available field), which comprise a single transaction. The database transaction is not considered to be completed until all updates have been completed; otherwise, none of the updates will be allowed to take place.An important point about database systems is that the database should exist independently of any of the specific applications. Traditional data processing applications are data dependent.When a DMBS is used, the detailed knowledge of the physical organization of the data does not have to be built into every application program. The application program asks the DBMS for data by field name, for example, a coded representationof “give me customer name and balance due” would be sent to the DBMS. Without a DBMS the programmer must reserve space for the full structure of the record in the program. Any change in data structure requires changes in all the applications programs.Data Base Management System (DBMS)The system software package that handles the difficult tasks associated with creating ,accessing and maintaining data base records is called a data base management system (DBMS). A DBMS will usually be handing multiple data calls concurrently.It must organize its system buffers so that different data operations can be in process together .It provides a data definition language to specify the conceptual schema and most likely ,some of the details regarding the implementation of the conceptual schema by the physical schema.The data definition language is a high-level language, enabling one to describe the conceptual schema in terms of a “data model “.At the present time ,there are four underling structures for database management systems. They are :List structures.Relational structures.Hierarchical (tree) structures.Network structures.Management Information System(MIS)An MIS can be defined as a network of computer-based data processing procedures developed in an organization and integrated as necessary with manual and other procedures for the purpose of providing timely and effective information to support decision making and other necessary management functions.One of the most difficult tasks of the MIS designer is to develop the information flow needed to support decision making .Generally speaking ,much of the information needed by managers who occupy different levels and who have different levels and have different responsibilities is obtained from a collection of exiting information system (or subsystems)Structure Query Language (SQL)SQL is a data base processing language endorsed by the American NationalStandards Institute. It is rapidly becoming the standard query language for accessing data on relational databases .With its simple ,powerful syntax ,SQL represents a great progress in database access for all levels of management and computing professionals.SQL falls into two forms : interactive SQL and embedded SQL. Embedded SQL usage is near to traditional programming in third generation languages .It is the interactive use of SQL that makes it most applicable for the rapid answering of ad hoc queries .With an interactive SQL query you just type in a few lines of SQL and you get the database response immediately on the screen.译文数据库数据库可以被定义为一个相互联系的数据库存储的集合。
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。
供应链管理外文文献及翻译
供应链管理外文文献及翻译供应链管理的实践和理论已经在全球范围内得到广泛应用和研究。
本篇文献回顾了最近的文献，旨在提供一个有关供应链管理的广泛和多样化的视角。
本文献主要关注采购、生产和物流等方面。
本文献指出了供应链管理的重要性以及不断变化的环境对供应链管理的挑战。
作者还强调了合作伙伴关系、信息共享、风险管理和绩效评估等方面的关键因素。
总的来说，对于供应链管理的研究，应该包括广泛的实践案例和深入的理论研究。
只有这样，才能理解不断变化的环境对供应链管理的影响，从而制定更好的供应链管理策略。
翻译：Supply Chain Management Foreign Literature and TranslationThe practice and theory of supply chain management have been widely applied and studied worldwide. This literature review aims toprovide a broad and diversified perspective on supply chain management, focusing mainly on procurement, production, and logistics.The literature points out the importance of supply chain management and the challenges that the constantly changing environment poses to it. The authors also emphasize critical factors such as partnership relationships, information sharing, risk management, and performance assessment.In general, research on supply chain management should include diverse practical cases and in-depth theoretical studies. Only in this way can we understand the impact of the constantly changing environmenton supply chain management and formulate better supply chain management strategies.。
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。
市场调研方法外文文献及翻译
市场调研方法外文文献及翻译1. Market Research Methods: Incorporating Social Media into Traditional Approaches文章介绍了如何在市场调研中运用社交媒体，以帮助企业更好地了解消费者。
研究人员将社交媒体与传统的定量调研和定性调研相结合，以获得更全面的信息。
通过采集社交媒体的数据分析消费者的行为和偏好，以及对产品或服务的反馈意见。
2. Using Eye Tracking in Market Research: A Guide to Best Practices该文献介绍了视觉追踪技术在市场调研中的应用。
作者指出，视觉追踪技术可以帮助研究人员理解消费者在浏览产品或服务时的注意力分配和行为模式。
文章介绍了适用于市场调研的视觉追踪应用程序的最佳实践和测试方法。
3. Conjoint Analysis in Marketing: New Developments with Implications for Research and Practice这篇文章介绍了一种被称为 "共轭分析" 的调研方法，该方法可以帮助研究人员了解消费者在购买某种产品或服务时的偏好和决策过程。
文献称，共轭分析已经成为市场营销领域最为普遍的工具之一。
文章还介绍了最新的研究和在实践中的应用，并探讨了一些特定情况下共轭分析的限制。
4. Qualitative Market Research: An International Journal这个杂志专注于定性市场调研方法。
它包括与确定消费者需求、分析竞争对手、建立品牌等相关的研究。
文章强调定性市场调研可以提供深入的见解和对产品或服务的更清晰的理解，帮助企业做出更明智的营销和业务决策。
每一期都包括来自该领域的专家的文章，并提供案例研究和最佳实践。
5. Use of Artificial Intelligence Techniques in Market Research: A Review该文献介绍了如何使用人工智能技术进行市场调研。
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。
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。
如何翻译外文文献
如何翻译外文文献翻译外文文献实际上是一项很复杂的任务，需要一定的语言能力和专业知识。
以下是一种可以参考的翻译方法，按照步骤进行翻译文献。
步骤一：了解文献内容在开始翻译之前，首先要全面了解外文文献的内容，包括标题、摘要、关键词以及正文部分。
这可以帮助我们对文献有一个整体的认识，也有助于选择适当的翻译方法和策略。
步骤二：提取关键信息将文献中的关键信息提取出来，这包括理论、观点、实验方法和结果等。
对于较长的文献，可以使用标记或者摘录的方式来提取关键信息。
这一步骤可以帮助我们更好地理解和记忆文献内容，为后续翻译提供准确的依据。
步骤三：理解原文语境在进行翻译之前，需要对原文的语境进行充分理解。
这包括句子结构、段落逻辑、上下文关系等。
可以通过阅读原文多次，或者使用翻译工具辅助理解，确保对原文语境有一个准确的把握。
步骤四：逐句翻译根据原文的语境和关键信息，逐句进行翻译。
在翻译时要注意保持句子的结构和逻辑，尽量使用与原文相近的词汇和表达方式。
可以使用在线翻译工具辅助翻译句子，但要注意工具的准确性和可靠性。
步骤五：整合翻译在完成对文献的逐句翻译之后，要对翻译的句子进行整合，使之成为通顺和连贯的文章。
这包括对句子的连接词、过渡词和段落开头结尾的处理等。
可以对文献内容进行适当的删减和调整，以使之符合目标语言的表达习惯和规范。
步骤六：校对与修改在完成翻译之后，要对翻译的文献进行校对与修改。
这包括检查翻译的语法、用词、句式以及专业术语等的准确性和一致性。
也可以请专业人士或者同行进行审校，以确保翻译的质量和准确性。
总之，翻译外文文献是一项需要细心和耐心的任务，需要具备一定的语言和专业知识。
以上是一种可以参考的翻译方法和步骤，希望对你有所帮助。
外文文献翻译方法与技巧
外文文献翻译方法与技巧
翻译外文文献可以为学术研究提供重要的支持，以下是一些翻译方法和技巧：
精读原文
在翻译外文文献之前，先要精读原文并理解文本内容和结构，这可以帮助翻译者确定文本的主题和重点。
同时，熟悉文本的语言风格和词汇也非常重要，可以帮助翻译者更好地理解并翻译文本。
注重语言风格
不同的外文文献可能有着不同的语言风格和表达方式，翻译者应该注重语言风格的翻译，尽可能地保持原文的表达方式和文化背景，同时也要注意译文的可读性。
注意文化差异
在翻译外文文献时，注意文化差异也是非常重要的。
不同的国家和地区有着不同的文化背景和惯，翻译者应该根据文本的背景和主题灵活运用词汇、表达方式和文化隐喻等，让译文更符合文化差异和读者的惯。
使用辅助工具
在翻译外文文献时，辅助工具可以帮助翻译者提高翻译效率和准确率。
例如，使用翻译软件可以帮助翻译者快速翻译大量文本，但需要注意软件翻译的准确性和语言风格是否符合需求。
查看参考文献
在翻译外文文献时，参考文献可以为翻译者提供重要的帮助。
翻译者可以查看相关的研究文献和资料，了解行业和学术领域的相关术语和表达方式，提高翻译的准确性和专业性。
总之，翻译外文文献需要翻译者具有良好的语言能力和专业知识，同时秉承着精读原文、注重语言风格、注意文化差异、使用辅
助工具和查看参考文献的翻译方法和技巧，才能提高翻译质量和效率。
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。
学术论文中的外语译文标注与解读方法
学术论文中的外语译文标注与解读方法学术论文是学术界交流和传播知识的重要形式，其中外语译文的标注和解读是确保研究成果准确传达的关键环节。
本文将探讨学术论文中外语译文标注与解读的方法，以帮助研究者提高论文的质量和可读性。
一、标注外语译文的原则与技巧在学术论文中，标注外语译文的目的是为了让读者更好地理解和理解研究成果。
因此，标注外语译文时，应遵循以下原则和技巧：1. 简洁明了：外语译文标注应简洁明了，不宜过多冗长的解释。
可以使用括号或方括号将外语译文插入到原文中，并在其后面用简短的解释进行补充。
例如，在讨论某个理论框架时，可以这样标注："[Theory Name]理论"。
这样的标注方式既简洁明了，又能够让读者了解到该理论的名称。
2. 准确无误：外语译文的标注应准确无误，避免出现翻译错误或歧义。
为了确保准确性，研究者可以参考权威的译文或专业术语词典，或者请教熟悉该外语的专业人士。
3. 适当注释：在标注外语译文时，有时需要对其进行适当的注释，以帮助读者更好地理解其含义。
注释可以包括对译文的解释、背景信息或相关引用的出处等。
例如，在引用某位学者的观点时，可以这样标注："[Scholar Name, Year]学者的观点"。
这样的标注方式既能够引用学者的观点，又能够提供相关的参考文献信息。
二、解读外语译文的方法与技巧除了标注外语译文，解读外语译文也是学术论文中不可或缺的一部分。
以下是一些解读外语译文的方法与技巧：1. 上下文理解：在解读外语译文时，应结合上下文进行理解。
通过分析前后文的内容和语境，可以更好地理解外语译文的含义。
2. 对比原文：解读外语译文时，可以对照原文进行对比，以确保译文的准确性。
如果有疑问或不确定的地方，可以参考原文进行进一步的解读。
3. 多角度思考：解读外语译文时，应从多个角度进行思考。
可以考虑译文的语法结构、词汇用法、文化背景等因素，以深入理解其含义。
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。
毕业论文外文文献及翻译
毕业论文外文文献及翻译毕业论文外文文献及翻译在撰写毕业论文的过程中，外文文献的引用和翻译是不可或缺的一部分。
外文文献的引用可以增加论文的可信度和学术性，而翻译则是将外文文献的内容转化为母语读者所能理解的形式。
本文将探讨毕业论文中外文文献的引用和翻译的重要性，并提供一些建议和技巧。
首先，外文文献的引用对于毕业论文的写作至关重要。
引用外文文献可以为论文提供更多的证据和支持，增强论文的可信度。
在引用外文文献时，需要确保文献的来源可靠，作者权威，内容与论文主题相关。
此外，引用外文文献还可以展示作者对国际学术研究的关注和理解，提升论文的学术性。
然而，引用外文文献并不意味着直接复制粘贴原文内容。
在论文中，外文文献的内容需要进行翻译，以确保读者能够理解和接受。
翻译外文文献需要一定的技巧和方法。
首先，翻译者需要确保准确理解原文的意思。
对于一些专业术语和学术用语，可以通过查阅专业词典或咨询专业人士来获得准确的翻译。
其次，翻译时需要注意语言的准确性和流畅性。
翻译应该符合母语读者的语言习惯和表达方式，使得读者能够顺畅地理解文献内容。
最后，翻译后的文献内容应该与论文的整体风格和语言风格保持一致，避免出现突兀的翻译。
在引用外文文献和翻译时，研究者还应该注意一些细节。
首先，引用外文文献时需要标注出处和页码，以便读者查阅原文。
其次，在引用外文文献时可以使用引文的方式，即将原文内容放在引号中，并注明作者和出处。
这样可以明确区分原文和翻译内容，避免产生版权纠纷。
另外，翻译后的文献内容应该与论文的整体结构和逻辑相符，不应该脱离论文的主题和论证。
在进行外文文献的引用和翻译时，还可以借助一些工具和资源。
首先，可以使用文献管理软件来管理和引用外文文献。
这些软件可以帮助研究者整理和管理大量的文献资料，并自动生成引用格式。
其次，可以使用在线翻译工具来辅助翻译。
然而，需要注意的是，机器翻译并不完美，可能存在一些语义和语法错误。
因此，研究者在使用机器翻译时需要仔细校对和修正翻译结果。
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。
外国文献翻译
外国文献翻译
外国文献翻译是指将外文资料（包括书籍、论文、报告、合同等）翻译成中文。
翻译外文文献的主要目的是使未熟悉外文的读者可以阅读和理解原文中的内容，从而更好地了解外国国家、民族、文化等方面的信息。
外国文献翻译是一项繁琐而又枯燥的工作，但它也是一项非常重要的工作，它可以帮助人们更好地了解外国的情况，从而提升自身的文化素养。
另外，它还有助于更好地开展国际间的交流与合作。
此外，外国文献翻译不仅仅是一种文字翻译，更是一种思想翻译。
这意味着，翻译者在翻译外文文献的过程中，必须对源文件中的思想和信息有足够的理解，并将其正确地表达出来。
这就要求翻译者具备较强的文学、历史、文化、政治等方面的知识背景，以便对源文件中的信息有更深刻的理解。
此外，翻译者在翻译外文文献时，除了要求正确理解源文件中的信息之外，同时还要求翻译要符合语言文化背景的特点，以便在目标语言中表达出源文件的真实意思。
同时，翻译者还要注意保持原文的表达风格，使译文在句式、修辞等方面尽可能地贴近原文。
总之，外国文献翻译是一项费时费力的工作，它要求翻译者具有较强的文学、历史、文化、政治等方面的知识背景，并且要求翻译者能够将源文件中的信息正确地表达出来，并且保持原文的表达风格。
只有拥有上述素质的翻译者才能将外文文献翻译得恰如其分，为读者提供准确的信息。
20外文文献翻译原文及译文参考样式
20外⽂⽂献翻译原⽂及译⽂参考样式华北电⼒⼤学科技学院毕业设计（论⽂）附件外⽂⽂献翻译学号： 0819******** 姓名：宗鹏程所在系别：机械⼯程及⾃动化专业班级：机械08K1指导教师：张超原⽂标题：Development of a High-PerformanceMagnetic Gear年⽉⽇⾼性能磁齿轮的发展1摘要：本⽂提出了⼀个⾼性能永磁齿轮的计算和测量结果。
上述分析的永磁齿轮有5.5的传动⽐，并能够提供27 Nm的⼒矩。
分析表明，由于它的弹簧扭转常数很⼩，因此需要特别重视安装了这种⾼性能永磁齿轮的系统。
上述分析的齿轮也已经被应⽤在实际中，以验证、预测其效率。
经测量，由于较⼤端齿轮传动引起的磁⼒齿轮的扭矩只有16 Nm。
⼀项关于磁齿轮效率损失的系统研究也展⽰了为什么实际⼯作效率只有81％。
⼀⼤部分磁损耗起源于轴承，因为机械故障的存在，此轴承的备⽤轴承在此时是必要的。
如果没有源于轴的少量磁泄漏，我们估计能得到⾼达96％的效率。
与传统的机械齿轮的⽐较表明，磁性齿轮具有更好的效率和单位体积较⼤扭矩。
最后，可以得出结论，本⽂的研究结果可能有助于促进传统机械齿轮向磁性齿轮发展。
关键词：有限元分析（FEA）、变速箱，⾼转矩密度，磁性齿轮。
⼀、导⾔由于永久磁铁能产⽣磁通和磁⼒，虽然⼏个世纪过去了，许多⼈仍然着迷于永久磁铁。
，在过去20年的复兴阶段，正是这些优点已经使得永久磁铁在很多实际中⼴泛的应⽤，包括在起重机，扬声器，接头领域，尤其是在永久磁铁电机⽅⾯。
其中对永磁铁的复兴最常见于效率和转矩密度由于永磁铁的应⽤显著提⾼的⼩型机器的领域。
在永久磁铁没有获取⾼度重视的⼀个领域是传动装置的领域，也就是说，磁⼒联轴器不被⼴泛⽤于传动装置。
磁性联轴器基本上可以被视为以传动⽐为1：1磁⼒齿轮。
相⽐标准电⽓机器有约10kN m/m的扭矩，装有⾼能量永久磁铁的磁耦有⾮常⾼的单位体积密度的扭矩，变化范围⼤约300–400 kN 。
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建筑和建筑材料28(2012)72 - 78内容列表可以在SciVerse ScienceDirect里找到期刊主页:/locate/conbuildmat混凝土中的环氧/锌双涂层在海洋环境中的腐蚀行为ShiGang董a,b,Bing赵一,ChangJian林a、c、RongGang a、胡格雷戈里Xiaoge张d a国家重点实验室的固体表面物理化学,厦门大学化学与化学工程学院, 中国厦门361005b能源研究院,厦门大学,厦门361005,中国c有关海洋腐蚀与防护科技的实验室、洛阳船舶材料研究所、青岛266101,中国维泰克金属有限公司,产品技术中心,加拿大安大略省米西索加L5K 1 b4文章信息文章历史:来自于2011年4月1日；来自于2011年8月3日修订后；来自于2011年8月4；来自于2011年10月1日的头版；关键词:环氧树脂/锌双涂层；钢筋；腐蚀摘要钢筋混凝土中的环氧/锌双涂层腐蚀性与黑钢比较,环氧/锌双涂层钢筋混凝土能在海洋环境中保持更长的时间。
机械损伤在环氧树脂涂料防腐性能方面的影响已经得以鉴定。
环氧涂层和环氧树脂/锌双涂层钢筋，比其他类型的钢筋显示出更好的防腐性能。
然而,一旦混凝土中的环氧涂料机械受损,受损区将发生更严重的腐蚀。
但环氧/锌双涂层即使收到一些机械损失，在混凝土中也仍然会保持良好的防腐性能。
版权归2011爱思唯尔有限公司所有1、说明钢筋混凝土广泛应用于海洋环境中的各种基础设施。
基于水泥的水化反应，将氢氧化钙填充在钢筋混凝土空隙中，因此混凝土空隙中溶液保持很强的碱性。
在这种碱性环境中,钢筋表面形成了一个稳定的钝化膜表面,它对钢筋起到了良好的抗蚀作用。
然而,由于混凝土的碳化和/或导入氯化物,钢筋的钝化膜变得不稳定并开始腐蚀。
混凝土中的pH值和Cl浓度有一定的临界值，超过这个临界值，混凝土受腐蚀的机率就会很高。
混凝土中钢筋的腐蚀，不仅能拆除钢筋与混凝土之间的结合力，而且会导致混凝土由于腐蚀产物体积的膨胀而产生裂缝。
裂缝将进一步加快混凝土的腐蚀，腐蚀严重了就有可能破坏混凝土的结构[3]。
多种基本的因素已减轻钢筋在混凝土中的腐蚀，包括高质量的混凝土，低比率的水，水泥，厚度很薄的混凝土保护层，关键的施工监管等。
此外,其他的附加措施也可以减少腐蚀的可能性，例如，混凝土表面的涂层，防腐剂，电化学去氯，阴极保护，高耐蚀钢材料和各种各样的涂层钢筋[4–12]。
在涂层钢筋中,镀有锌和环氧涂层的钢筋混凝土在海洋或者其他易腐蚀的环境中被用作防腐材料。
然而,环氧树脂涂层的防腐性依赖于可能是施工地点环氧树脂的完整性(13 - 19)。
环氧/锌双涂层系统中,即镀锌钢筋表面覆盖一层厚厚的环氧涂层,已经被开发成一种腐蚀性环境中的防腐材料。
这项研究的目标是，使这种双涂层系统比单一涂层的钢筋，例如镀锌和环氧涂层的钢筋，有一个更长期的耐蚀性，(2)来进一步了解混凝土中的环氧涂层以及环氧/镀锌双涂层在实际海洋环境中的腐蚀和防腐蚀性能，尤其是当涂料中存在一些机械损害的时候。
通讯作者:中国厦门361005，厦门大学化学与化学工程学院，固体表面物理化学性质国家重点实验室电话:+ 86 592 2189354,传真:+ 86 592 2186657。
电子邮件地址:cjlin@(c .林)。
0950 - 0618 / $ -见前页2011爱思唯尔有限公司版权所有。
doi:10.1016 / j.conbuildmat.2011.08.0262。
实验2.1。
材料这个实验中用到四种类型的钢棒(13毫米直径):从加拿大Teck Cominco金属有限公司提供镀锌、环氧涂层、环氧/镀锌双涂层和黑钢钢筋。
黑钢的化学成分是(重量%):C：0.25,硅：0.80,锰：1.60,磷：0.040，硫：0.040，铁：微量。
钢筋上的镀锌涂层被应用在热浸镀系统爆炸后的清洗中，环氧涂层被应用在静电喷雾中。
图1。
带有划痕的（a）环氧涂层钢筋和(b)环氧/锌双涂层钢筋简略图环氧涂层和镀锌涂层厚度大约分别为被240 lm和500 lm。
黑色钢筋表面的氧化膜被粗略的清洗过，而清洗用的是乙醇超声清洗。
钢筋被切割成35毫米长的样板，一端焊接导线，进行电化学测量。
钢筋样板两端安装环氧树脂以防止断端腐蚀。
侧边约有8.63平方厘米暴露在外面用作工作区域。
为了模拟环氧涂层表面的机械损伤，人工涂层划痕被引用到了环氧/锌双涂层和暴露有镀锌涂层或者文件衬底钢的环氧涂层。
而镀锌涂层未被损坏。
划痕尺寸大约是0.08平方厘米，即刚涂层表面总面积的0.928%。
刚涂层表面的划痕损伤的简略图被展示在图1中。
普通硅酸盐水泥中，沙子的最大尺寸是0.9毫米,并且，水泥:沙:水的比率是1:3:0.6,用来铸造一个直径为37 mm X 65 mm的混凝土缸.钢筋被放置混凝土缸的中心,钢筋周围的混凝土保护盖厚度是12毫米。
混凝土样板（简图被展示在图2中）被放置在室温和RH为95%。
图2 钢筋混凝土样本简略图2.2。
实验条件浸/暴露实验在一个海洋测试平台上进行,坐落在中国厦门和鼓浪屿之间的海峡上。
混凝土试样被放置在塑料笼子和设置测试平台上。
在高潮期间,混凝土样本约在海底1.5 - -2.0 m的位置，虽然它高于海水低潮期和无水期。
混凝土样品每天要在加速测试条件经历两个湿干循环过程。
在冬天，海水表面的最低温度是10度，夏天的最高温度是31.5度，平均是20.7 - 21.6 度。
2.3。
钢筋混凝土的腐蚀性能评估评估嵌入混凝土中的钢筋由于暴露在海洋环境中而产生的腐蚀潜能是由一个数字万用表测量的。
嵌入混凝土中的钢筋和饱和甘汞电极(SCE)分别作为工作电极和参比电极。
每个样本潜在的腐蚀测量三次,平均值将作为最终的结果。
腐蚀电流密度测量之后使用电位扫描范围15 mV - 15 mV的线性极化曲线，即开路电位和扫描速率为0.167 mV / s。
线性极化测量用PGATAT30模块和三电极系统在Autolab模版上进行的。
混凝土中的钢筋,SCE和箔钛网环分别作为工作电极,参比电极和计数器电极。
腐蚀电流密度i corr可以用下面的公式(20 - 25)进行计算：i corr=(αaβc)/ [2.303R p(αa+βc) ]=B/R p在这里Rp是极化电阻,B是αa和βc函数的常数，分别为阳极和阴极塔费尔山坡。
对于混凝土中的黑钢筋来说,B值是正常情况下活动状态相当于26 mV和被动状态相当于52个mV,和B的值为了验证完全腐蚀行为的各种类型的钢筋,B在镀锌涂层中的主动和被动值分别为39 mV 和20 mV。
在这项工作中,B值对于各种类型的钢筋或在不同试验阶段都是可变的。
因此i corr 和R p可直接由一个拟合程序得到,在Autolab测量软件中自动进行。
对于黑色钢筋、镀锌钢筋、环氧涂层钢筋和环氧/锌双涂层钢筋,整个侧表面(8.63平方厘米)作为计算腐蚀电流密度的工作区域。
然而,只有划痕裸区(0.08平方厘米)作为挠涂层钢筋样本[17]。
为了验证各种类型钢筋的完全腐蚀行为,一些钢筋混凝土样品经过一定时期的曝光后被保留。
钢筋的表面条件和腐蚀程度是通过视觉观察评估的。
为了进一步了解有机涂层机械损伤对钢筋涂层腐蚀保护性能的影响,环氧涂层钢筋和环氧/锌双涂层钢筋样品的电化学阻抗法通过Autolab测量，分析仪(FRA)模块响应频率在105 - 102赫兹之间。
兴奋剂的正弦振幅潜力可能是10 mV。
三电极系统也被用于EIS测量,同样的被用于线性极化测试。
3。
结果与讨论对混凝土中钢筋的腐蚀状态用腐蚀电位Ecorr[28]和腐蚀电流密度icorr[17]评估。
一些混凝土样品被打破后分别与6个月、22个月和34个月后打开，来视觉观察钢筋表面的腐蚀状况。
混凝土打开之前覆盖完好无损。
3.1。
黑色钢筋黑色钢筋的Ecorr(见图3a)在前3个月一直没有明显的变化(约0.2 VSCE),然后消极转变到0.8 VSCE后4 - 6个月暴露。
黑色钢筋的腐蚀电流密度(参见图3 b)很低(约1.0 nA /平方厘米),在最初的2个月,3 ~ 4个月后暴露，然后增加到它增加到1.0 -10 lA / cm2,对应更高的腐蚀速率[17]。
这是从Ecorr和icorr的黑色钢筋在第一个90天保持被动状态，以及在海洋环境中暴露4 - 6个月之后发生腐蚀现象判断出来的。
这表明,混凝土中的黑色钢筋在海洋环境中有较高的腐蚀活动,视觉观察同样证明了这一点。
黑色钢筋在嵌入混凝土之前表面出现了银灰色和金属光泽。
但是，暴露在海洋环境中6个月后它变成了暗灰色，滨且开始出现腐蚀现象。
在22或者34个月之后，腐蚀开始变得很严重，几乎整个钢筋表面都被腐蚀物覆盖。
图3。
混凝土中黑钢的(a)Ecorr和(b)icorr在海洋环境中随时间的变化图4。
混凝土中镀锌钢筋的(a) Ecorr和(b)icorr在海洋环境中随时间的变化3.2。
镀锌钢筋镀锌钢筋(图。
4 a)的Ecorr一般很稳定(约-1.0 VSCE)，表明镀锌钢筋在暴露的情况下没有钝化。
icorr(图4 b)在暴露期间一直很高，约0.1 - -0.5 /平方厘米。
暴露30个月后活泼的Ecorr开始慢慢转化，表明镀锌涂层钝化的部分原因是腐蚀产物的沉淀(29、30)。
镀锌钢筋表面在暴露在海洋环境中之前显露出银灰色和金属光泽，暴露6个月之后变成暗灰色。
在长达22个月或者34个月之后，表面开始出现一些锌腐蚀，然后逐渐覆盖整个表面。
涂层表面腐蚀产物的不断增加可能导致镀锌涂层的钝化。
镀锌钢筋的Ecorr往往比黑钢的低，这表明，当镀锌涂层和钢衬底同时暴露在混凝土中时，镀锌涂层可以作为牺牲阳极保护钢筋。
黑色钢筋的icorr在最初的60天比镀锌钢筋低，在90天之后却变得很高。
由于黑色钢筋在没有氯离子的高碱性混凝土环境中是稳定的，所以钝化膜在氯离子的侵害下被破坏，同时锌会稍微受到氯离子的影响[31]。
在被氯离子污染的混凝土中镀锌钢筋比黑色钢筋显示出更强的抗腐蚀性能，并且镀锌涂层在氯离子存在的情况下能够延缓腐蚀，保护钢筋[32]。
视觉的观察表明,在有镀锌涂层的钢衬底没有腐蚀。
然而,在pH值高于13.3的介质中,镀锌涂层没有钝化性能，在长期的防护之后会变的很活跃[26,33,34]。
需要指出的是，在镀锌钢筋上测量的相对较高的腐蚀电流强度不是锌在一般环境中的腐蚀速率的真正反映。
众所周知,镀锌钢在高度加速腐蚀实验中，例如盐喷雾实验，表现不如在真实应用条件下好[35]。
3.3。
环氧涂层钢筋环氧涂层钢筋的Ecorr,见图5一个,保持在一个较活跃的电势--0.2 VSCE,然后慢慢转变为约-0.5 VSCE的较稳定的电势。
环氧涂层钢筋拥有最低的腐蚀电流密度(参见图5 b),小于0.1 nA / cm2。