外文文献翻译
毕业论文(设计)外文文献翻译及原文
金融体制、融资约束与投资——来自OECD的实证分析R．SemenovDepartment of Economics，University of Nijmegen，Nijmegen（荷兰内梅亨大学，经济学院）这篇论文考查了OECD的11个国家中现金流量对企业投资的影响.我们发现不同国家之间投资对企业内部可获取资金的敏感性具有显著差异,并且银企之间具有明显的紧密关系的国家的敏感性比银企之间具有公平关系的国家的低.同时，我们发现融资约束与整体金融发展指标不存在关系.我们的结论与资本市场信息和激励问题对企业投资具有重要作用这种观点一致，并且紧密的银企关系会减少这些问题从而增加企业获取外部融资的渠道。
一、引言各个国家的企业在显著不同的金融体制下运行。
金融发展水平的差别(例如，相对GDP的信用额度和相对GDP的相应股票市场的资本化程度），在所有者和管理者关系、企业和债权人的模式中，企业控制的市场活动水平可以很好地被记录.在完美资本市场,对于具有正的净现值投资机会的企业将一直获得资金。
然而，经济理论表明市场摩擦，诸如信息不对称和激励问题会使获得外部资本更加昂贵，并且具有盈利投资机会的企业不一定能够获取所需资本.这表明融资要素，例如内部产生资金数量、新债务和权益的可得性，共同决定了企业的投资决策.现今已经有大量考查外部资金可得性对投资决策的影响的实证资料（可参考，例如Fazzari（1998）、 Hoshi(1991)、 Chapman（1996）、Samuel(1998））.大多数研究结果表明金融变量例如现金流量有助于解释企业的投资水平。
这项研究结果解释表明企业投资受限于外部资金的可得性。
很多模型强调运行正常的金融中介和金融市场有助于改善信息不对称和交易成本，减缓不对称问题,从而促使储蓄资金投着长期和高回报的项目,并且提高资源的有效配置（参看Levine（1997)的评论文章）。
因而我们预期用于更加发达的金融体制的国家的企业将更容易获得外部融资.几位学者已经指出建立企业和金融中介机构可进一步缓解金融市场摩擦。
浙江大学本科毕业论文外文文献翻译
核准通过，归档资料。
未经允许，请勿外传!浙江大学本科毕业论文外文文献翻译The influence of political connections on the firm value of small and medium-sized enterprises in China政治关联在中国对中小型企业价值的影响1摘要中小型企业的价值受很多因素的影响,比如股东、现金流以及政治关联等.这篇文章调查的正是在中国政治关联对中小型企业价值的影响。
通过实验数据来分析政治关联对企业价值效益的影响.结果表明政府关联是关键的因素并且在中国对中小型企业的价值具有负面影响。
2重要内容翻译2。
1引言在商业界,有越来越多关于政治关联的影响的经济研究。
它们发现政治关联能够帮助企业确保有利的规章条件以及成功获得资源，比如能够最终提高企业价值或是提升绩效的银行贷款，这种政治关联的影响在不同的经济条件下呈现不同的效果。
在高腐败和法律制度薄弱的国家，政治关联对企业价值具有决定性因素1的作用.中国由高度集权的计划经济向市场经济转变，政府对市场具有较强的控制作用，而且有大量的上市企业具有政治关联。
中小型企业发展的很迅速，他们已经在全球经济环境中变得越来越重要。
从90年代起, 政治因素对中国的任何规模的企业来说都变得越来越重要,尤其是中小型企业的价值。
和其他的部门相比较，中小型企业只有较小的现金流，不稳定的现金流且高负债率.一方面，中小型企业改变更加灵活；另一方面,中小型企业在由于企业规模以及对银行来说没有可以抵押的资产，在筹资方面较为困难。
企业如何应对微观经济环境和政策去保证正常的企业活动，并且政治关联如何影响企业价值？这篇论文调查政治关联和企业价值之间的联系,并且试图去研究企业是否可以从政治关联中获利提升企业价值。
2.2定义这些中小型企业之所以叫中小型企业，是和管理规模有关。
对这些小企业来说，雇员很少，营业额较低,资金一般由较少的人提供,因此，通常由这些业主直接管理企业。
外文文献翻译(图片版)
本科毕业论文外文参考文献译文及原文学院经济与贸易学院专业经济学（贸易方向）年级班别2007级 1 班学号3207004154学生姓名欧阳倩指导教师童雪晖2010 年 6 月 3 日目录1 外文文献译文（一）中国银行业的改革和盈利能力（第1、2、4部分） (1)2 外文文献原文（一）CHINA’S BANKING REFORM AND PROFITABILITY（Part 1、2、4） (9)1概述世界银行（1997年）曾声称，中国的金融业是其经济的软肋。
当一国的经济增长的可持续性岌岌可危的时候，金融业的改革一直被认为是提高资金使用效率和消费型经济增长重新走向平衡的必要（Lardy，1998年，Prasad，2007年）。
事实上，不久前，中国的国有银行被视为“技术上破产”，它们的生存需要依靠充裕的国家流动资金。
但是，在银行改革开展以来，最近，强劲的盈利能力已恢复到国有商业银行的水平。
但自从中国的国有银行在不久之前已经走上了改革的道路，它可能过早宣布银行业的改革尚未取得完全的胜利。
此外，其坚实的财务表现虽然强劲，但不可持续增长。
随着经济增长在2008年全球经济衰退得带动下已经开始软化，银行预计将在一个比以前更加困难的经济形势下探索。
本文的目的不是要评价银行业改革对银行业绩的影响，这在一个完整的信贷周期后更好解决。
相反，我们的目标是通过审查改革的进展和银行改革战略，并分析其近期改革后的强劲的财务表现，但是这不能完全从迄今所进行的改革努力分离。
本文有三个部分。
在第二节中，我们回顾了中国的大型国有银行改革的战略，以及其执行情况，这是中国银行业改革的主要目标。
第三节中分析了2007年的财务表现集中在那些在市场上拥有浮动股份的四大国有商业银行：中国工商银行（工商银行），中国建设银行（建行），对中国银行（中银）和交通银行（交通银行）。
引人注目的是中国农业银行，它仍然处于重组上市过程中得适当时候的后期。
第四节总结一个对银行绩效评估。
光学外文文献及翻译
学号********** 昆明理工大学专业英语专业光学姓名辜苏导师李重光教授分数导师签字日期2015年5月6日研究生部专业英语考核In digital holography, the recording CCD is placed on the ξ-ηplane in order to register the hologramx ',y 'when the object lies inthe x-y plane. Forthe reconstruction ofthe information ofthe object wave,phase-shifting digital holography includes two steps:(1) getting objectwave on hologram plane, and (2) reconstructing original object wave.2.1 Getting information of object wave on hologram plateDoing phase shifting N-1 times and capturing N holograms. Supposing the interferogram after k- 1 times phase-shifting is]),(cos[),(),(),,(k k b a I δηξφηξηξδηξ-⋅+= （1） Phase detection can apply two kinds of algorithms:synchronous phase detection algorithms [9]and the least squares iterative algorithm [10]. The four-step algorithm in synchronous phase detection algorithm is in common use. The calculation equation is)2/3,,(),,()]2/,,()0,,([2/1),(πηξπηξπηξηξηξiI I iI I E --+=2.2 Reconstructing original object wave by reverse-transform algorithmObject wave from the original object spreads front.The processing has exact and clear description and expression in physics and mathematics. By phase-shifting technique, we have obtained information of the object wave spreading to a certain distance from the original object. Therefore, in order to get the information of the object wave at its initial spreading position, what we need to do is a reverse work.Fig.1 Geometric coordinate of digital holographyexact registering distance.The focusing functions normally applied can be divided into four types: gray and gradient function, frequency-domain function, informatics function and statistics function. Gray evaluation function is easy to calculate and also robust. It can satisfy the demand of common focusing precision. We apply the intensity sum of reconstruction image as the evaluation function:min ),(11==∑∑==M k Nl l k SThe calculation is described in Fig.2. The position occurring the turning point correspondes to the best registration distanced, also equals to the reconstructing distance d '.It should be indicated that if we only need to reconstruct the phase map of the object wave, the registration distance substituted into the calculation equation is permitted having a departure from its true value.4 Spatial resolution of digital holography4.1 Affecting factors of the spatial resolution of digital holographyIt should be considered in three respects: (1) sizes of the object and the registering material, and the direction of the reference beam, (2) resolution of the registering material, and (3) diffraction limitation.For pointx2on the object shown in Fig.3, the limits of spatial frequency are λξθλθθ⎥⎦⎤⎢⎣⎡⎪⎪⎭⎫ ⎝⎛-'-=-=-0211maxmax tan sin sin sin sin z x f R R Fig.2 Determining reconstructing distanceλξθλθθ⎥⎦⎤⎢⎣⎡⎪⎪⎭⎫ ⎝⎛-'-=-=-0211minmin tan sin sin sin sin z x f R R Frequency range isλξξ⎥⎦⎤⎢⎣⎡⎪⎪⎭⎫ ⎝⎛-'-⎥⎦⎤⎢⎣⎡⎪⎪⎭⎫ ⎝⎛-=∆--02110211tan sin tan sin z x z x f so the range is unrelated to the reference beam.Considering the resolution of registering material in order to satisfy the sampling theory, phase difference between adjacent points on the recording plate should be less than π, namely resolution of the registration material.c f f f =∆η21)(min max 4.2 Expanding the spatial resolution of reconstruction imageExpanding the spatial resolution can be realized at least in three ways: (1) Reducing the registration distance z 0 can improve the reconstruction resolution, but it goes with reduction of the reconstruction area at the same ratio.Therefore, this method has its limitation. (2) Increasing the resolution and the imaging size of CCD with expensive price. (3) Applying image-synthesizing technique [11]CCD captures a few of images between which there is small displacement (usually a fraction of the pixel size) vertical to the CCD plane, shown in Fig.4(Schematic of vertical moving is the same).This method has two disadvantages. First, it is unsuitable for dynamic testing and can only be applied in the static image reconstruction. Second, because the pixel size is small (usually 5μm to 10μm) and the displacement should a fraction of this size (for example 2μm), it needs a moving table with high resolution and precision. Also it needs high stability in whole testing.In general, improvement of the spatial resolution of digital reconstruction isFig.3 Relationship between object and CCDstill a big problem for the application of digital holography.Fig.4 Image capturing by moving CCD along horizontal direction5 Testing resultsFig.5 is the photo of the testing system. The paper does testing on two coins. The pixel size of the CCD is 4.65μm and there are 1 392×1 040 pixels. The firstis one Yuan coin of RMB (525 mm) used for image reconstruction by phase-shifting digital holography. The second is one Jiao coin of RMB (520 mm) for the testing of deformation measurement also by phase-shifting digital holography.Fig.5 Photo of the testing system5.1 Result of image reconstructionThe dimension of the one Yuancoin is 25 mm. The registrationdistance measured by ruler isabout 385mm. We capture ourphase-shifting holograms andreconstruct the image byphase-shifting digital holography.Fig.6 is the reconstructed image.Fig.7 is the curve of the auto-focusfunction, from which we determine the real registration distance 370 mm. We can also change the controlling precision, for example 5mm, 0.1 mm,etc., to get more course or precision reconstruction position.Fig.6 Reconstructed image Fig.7 Auto-focus function5.2 Deformation measurementIn digital holography, the method of measuring deformation measurement differs from the traditional holography. It gets object wave before and after deformation and then subtract their phases to obtain the deformation. The study tested effect of heating deformation on the coin of one Jiao. The results are shown in Fig.8, Where (a) is the interferential signal of the object waves before and after deformation, and (b) is the wrapped phase difference.Fig.8 Heating deformation results5.3 Improving the spatial resolutionFor the tested coin, we applied four sub-low-resolution holograms to reconstruct the high-resolution by the image-synthesizing technique. Fig.9 (a) is the reconstructed image by one low-resolution hologram, and (b) is the high-resolution image reconstructed from four low-resolution holograms.Fig.9 Comparing between the low and high resolution reconstructed image6 SummaryDigital holography can obtain phase and amplitude of the object wave at the same time. Compared to other techniques is a big advantage. Phase-shifting digital holography can realize image reconstruction and deformation with less noise. But it is unsuitable for dynamic testing. Applying the intensity sum of the reconstruction image as the auto-focusing function to evaluate the registering distance is easy, and computation is fast. Its precision is also sufficient. The image-synthesizing technique can improve spatial resolution of digital holography, but its static characteristic reduces its practicability. The limited dimension and too big pixel size are still the main obstacles for widely application of digital holography.外文文献译文：标题：图像重建中的相移数字全息摘要：相移数字全息术被用来研究研究艺术品的内部缺陷。
毕业设计论文外文文献翻译
毕业设计(论文）外文文献翻译院系：财务与会计学院年级专业：201＊级财务管理姓名:学号：132148*＊*附件: 财务风险管理【Abstract】Although financial risk has increased significantly in recent years risk and risk management are not contemporary issues。
The result of increasingly global markets is that risk may originate with events thousands of miles away that have nothing to do with the domestic market。
Information is available instantaneously which means that change and subsequent market reactions occur very quickly。
The economic climate and markets can be affected very quickly by changes in exchange rates interest rates and commodity prices。
Counterparties can rapidly become problematic。
As a result it is important to ensure financial risks are identified and managed appropriately. Preparation is a key component of risk management。
【Key Words】Financial risk，Risk management，YieldsI. Financial risks arising1.1What Is Risk1.1.1The concept of riskRisk provides the basis for opportunity. The terms risk and exposure have subtle differences in their meaning. Risk refers to the probability of loss while exposure is the possibility of loss although they are often used interchangeably。
外文文献及翻译
外文文献及翻译1. 文献："The Effects of Exercise on Mental Health"翻译：运动对心理健康的影响Abstract: This article explores the effects of exercise on mental health. The author discusses various studies that have been conducted on this topic, and presents evidence to support the claim that exercise can have positive impacts on mental well-being. The article also examines the mechanisms through which exercise affects mental health, such as the release of endorphins and the reduction of stress hormones. Overall, the author concludes that exercise is an effective strategy for improving mental health and recommends incorporating physical activity into daily routines.摘要：本文探讨了运动对心理健康的影响。
作者讨论了在这个主题上进行的各种研究，并提出证据支持运动对心理健康有积极影响的观点。
该文章还探讨了运动如何影响心理健康的机制，如内啡肽的释放和压力激素的减少。
总的来说，作者得出结论，运动是改善心理健康的有效策略，并建议将体育活动纳入日常生活。
2. 文献： "The Benefits of Bilingualism"翻译：双语能力的好处Abstract: This paper examines the benefits of bilingualism. The author presents research findings that demonstrate the cognitiveadvantages of being bilingual, such as enhanced problem-solving skills and improved attention control. The article also explores the social and cultural benefits of bilingualism, such as increased cultural awareness and the ability to communicate with people from different backgrounds. Additionally, the author discusses the positive effects of bilingualism on mental health, highlighting its role in delaying the onset of cognitive decline and in providing a buffer against age-related memory loss. Overall, the author concludes that bilingualism offers a range of advantages and recommends promoting bilingual education and language learning. 摘要：本文研究了双语能力的好处。
外文文献翻译译稿
外文文献翻译译稿1可用性和期望值来自Willliam S.Green, Patrick W.Jordan.产品的愉悦：超越可用性根据人机工程学会（HFES）的观点，人机工程学着眼于“发现和共享可用于各种系统和设备设计的、关于人的特点的知识”。
人们通常只是把它作为生物力学和人体测量所关注的内容，实际上它是从更广泛的意义上的一种对人（产品用户）的全面和综合的理解。
HFES从二战中有军方从事的系统分析中发展而来。
其中的三种主要研究的是人体测量、复杂信息的解释和管理，以及在部队和装备调配中应用的系统分析。
系统分析在尺度和复杂性方面跨度很大，大的系统分析有类似于诺曼底登陆准备的大型系统规划，小到去理解如何从合理性和规模的角度才最佳的布置和装备人员。
诺曼底登陆是20世纪最复杂的事件之一。
他要求建立一个在战斗开始之前还不确定的庞大的人员和物资的合理分配系统。
在更小的规模上，装备和军事人物的布置意味着如何去组织、训练和安排战士，最大限度的发挥他们的长处。
士兵必须迅速地接受训练，并且能够有效地使用和维护在二战中发展起来的一系列技术装备。
其中，对于飞行员、潜艇人员和坦克驾驶员有神采的限制。
复杂的新装备的开发要求找到最好的税收、密码便医院、破译人员、雷达和声纳操作员、轰炸机驾驶员和机组人员。
在战后，随着公司及其产品在尺度、领域和复杂性方面的增长，很多系统分析人员在商用领域找到了发展机会。
尽管是战后的发展才导致了1957年人机工程协会（HFES）的建立，但人机研究的起源可以追溯到大批量生产方式的成型阶段，是当时提高生产效率的要求。
随着工作方式从手工生产和农业生产中的转移，新的工厂工作的概念逐步发展起来。
福特的流水生产线和泰勒的效率理论开始对生产的规划和教育产生影响。
即使在家庭生活中，妇女们也开始接受了现代家庭管理理论，并运用这些理论来组织和规划家庭。
在20世纪末，一种涵盖面更广的人机工程正在发展之中。
新的人机工程学是为了适应已经被广泛意识到的对用户行为模式更深入的需求而诞生的，它开始应用定型研究方法，并探索人的情感和认知因素。
如何翻译外文文献
如何翻译外文文献在科研过程中阅读翻译外文文献是一个非常重要的环节，许多领域高水平的文献都是外文文献，借鉴一些外文文献翻译的经验是非常必要的。
由于特殊原因我翻译外文文献的机会比较多，慢慢地就发现了外文文献翻译过程中的三大利器：Google“翻译”频道、金山词霸（完整版本）和CNKI“翻译助手"。
具体操作过程如下：1.先打开金山词霸自动取词功能，然后阅读文献；2.遇到无法理解的长句时，可以交给Google处理，处理后的结果猛一看，不堪入目，可是经过大脑的再处理后句子的意思基本就明了了；3.如果通过Google仍然无法理解，感觉就是不同，那肯定是对其中某个“常用单词”理解有误，因为某些单词看似很简单，但是在文献中有特殊的意思，这时就可以通过CNKI的“翻译助手”来查询相关单词的意思，由于CNKI的单词意思都是来源与大量的文献，所以它的吻合率很高。
另外，在翻译过程中最好以“段落”或者“长句”作为翻译的基本单位，这样才不会造成“只见树木，不见森林”的误导。
注：1、Google 翻译google，众所周知，谷歌里面的英文文献和资料还算是比较详实的。
我利用它是这样的。
一方面可以用它查询英文论文，当然这方面的帖子很多，大家可以搜索，在此不赘述。
回到我自己说的翻译上来。
下面给大家举个例子来说明如何用吧比如说“电磁感应透明效应”这个词汇你不知道他怎么翻译，首先你可以在CNKI里查中文的，根据它们的关键词中英文对照来做，一般比较准确。
在此主要是说在google里怎么知道这个翻译意思。
大家应该都有词典吧，按中国人的办法，把一个一个词分着查出来，敲到google里，你的这种翻译一般不太准，当然你需要验证是否准确了，这下看着吧，把你的那支离破碎的翻译在google里搜索，你能看到许多相关的文献或资料，大家都不是笨蛋，看看，也就能找到最精确的翻译了，纯西式的！我就是这么用的。
2、CNKI翻译CNKI翻译助手，这个网站不需要介绍太多，可能有些人也知道的。
外文文献翻译译稿和原文【范本模板】
外文文献翻译译稿1卡尔曼滤波的一个典型实例是从一组有限的，包含噪声的，通过对物体位置的观察序列(可能有偏差）预测出物体的位置的坐标及速度。
在很多工程应用（如雷达、计算机视觉）中都可以找到它的身影。
同时，卡尔曼滤波也是控制理论以及控制系统工程中的一个重要课题。
例如，对于雷达来说，人们感兴趣的是其能够跟踪目标.但目标的位置、速度、加速度的测量值往往在任何时候都有噪声。
卡尔曼滤波利用目标的动态信息，设法去掉噪声的影响，得到一个关于目标位置的好的估计.这个估计可以是对当前目标位置的估计(滤波),也可以是对于将来位置的估计（预测），也可以是对过去位置的估计（插值或平滑).命名[编辑]这种滤波方法以它的发明者鲁道夫。
E。
卡尔曼(Rudolph E. Kalman）命名，但是根据文献可知实际上Peter Swerling在更早之前就提出了一种类似的算法。
斯坦利。
施密特（Stanley Schmidt)首次实现了卡尔曼滤波器。
卡尔曼在NASA埃姆斯研究中心访问时,发现他的方法对于解决阿波罗计划的轨道预测很有用，后来阿波罗飞船的导航电脑便使用了这种滤波器。
关于这种滤波器的论文由Swerling（1958）、Kalman (1960)与Kalman and Bucy（1961）发表。
目前,卡尔曼滤波已经有很多不同的实现.卡尔曼最初提出的形式现在一般称为简单卡尔曼滤波器。
除此以外，还有施密特扩展滤波器、信息滤波器以及很多Bierman, Thornton开发的平方根滤波器的变种.也许最常见的卡尔曼滤波器是锁相环，它在收音机、计算机和几乎任何视频或通讯设备中广泛存在。
以下的讨论需要线性代数以及概率论的一般知识。
卡尔曼滤波建立在线性代数和隐马尔可夫模型(hidden Markov model）上.其基本动态系统可以用一个马尔可夫链表示，该马尔可夫链建立在一个被高斯噪声（即正态分布的噪声）干扰的线性算子上的。
系统的状态可以用一个元素为实数的向量表示.随着离散时间的每一个增加，这个线性算子就会作用在当前状态上，产生一个新的状态,并也会带入一些噪声,同时系统的一些已知的控制器的控制信息也会被加入。
物流配送外文文献及翻译
1、 INTRODUCTIONLogistics is normally considered as nothing more than getting the right product to theright place at the right time for the least cost、 Faced with a rapidly changing environment, revolutionary changes in technology, continued government deregulation, the shortening of product life cycle, proliferation of product lines and shifts in traditional manufacturer-retailer relationships, many organisations have had to rethink their traditional assumptions、Over the last ten years one of the most significant changes in management thinking wasthe emphasis on the search for strategies that will provide superior value in competition、Logistics management has the potential to assist the organisation in the achievement of botha cost/productivity advantage and a value advantage、 The importance of logistics and its integration in the supply chain was argued by、China is a huge consumer market that accounted for a third of global economic growthover the past three years、 Its development speed and potential cannot be ignored by the restof the world、 As a result of China’s internal and external economic attributes, most of the、 In particular in the automobileglobal consumer brands have established operations thereindustry, many of the leading global OEMs including Honda, Toyota, General Motors, Volkswagen and Ford have established joint-venture partnerships with local car manufacturers、 Auto sales in China rose by 76% in the year to July 2003 and by 2011,、 InChina is expected to surpass Japan to become the wor ld’s second largest auto marketorder to compete in the Chinese market share and satisfy increasing demand, these operations are continuously expanding their production volumes with astonishing speed、Such expansion is, however carried out in the context of a legacy environment、China spans a large geographical area with, in many parts, under-developed infrastructure、 This presents a challenge to efficient deployment of logistics strategies、Furthermore, the involvement of third party logistics providers, favoured by most globalOEMs, is an emergent consideration in China、 Finally, the conflicts that inevitably arise inthe joint venture partnerships lead to delays in the introduction of western logistics management e xperiences and methods from the OEMs、All these factors increase the、difficulties in managing logistics by China’s local auto makers2、 The overall development of foreign distribution Overview2、1 The United States of modern logistics developmentTwenty-first century from the 60s on wards, the rationalization of distribution of goodsin general are valued in the United States to take the following measures: First, the warehouse will replace the old distribution center: The second is the management of the introduction of computer networks, on the loading and unloading, handling, custody, standardized operation, improve operating efficiency; Third, the common chain distribution centers set up to promote the growth of chain-effective、 United States chain stores have a variety of distribution centers, mainly in the wholesale-based, r etail and warehouse-type three types、2、2 Japan's modern logistics developmentOn logistics and distribution of wood with the following features: well-developed distribution channels, frequent, low-volume stock, logistics and distribution reflects the common and set the trend sticks, logistics and distribution cooperative, the Government planning in the development of modern logistics and distribution play an important role inthe process of 、2、3 European modern development of logisticsCountries in Europe, especially Germany, logistics refers to the user's orders in accordance with the requirements of positions in the logistics sub-goods distribution, the goods will be sent to the consignee with good activities、Germany's logistics industry formed of basic commodities from origin to distribution center, from the distribution center (and sometimes through more than one distribution center) arrive at the modern mode of end customers、 Traveled in Germany, it can be said of the logistics and distribution in Germany has been formed to final demand-oriented to the modernization of transport and high-techinformation network as a bridge to a reasonable R69 distribution center hub to run a complete system、2、4 the main reasons of logistics industry developing faster in developed countriesRelying on high-tech to the core economies of scale to allow flexibility based on a variety of forms、3、China's 3PL enterprises are facing a major obstacle to business3、1 The current situation of China's 3PLChina's 3PL enterprises: service radius of a small, low entry barriers、 With the gradual warming heat logistics, urban logistics industry is also increasingly unitary covered by the importance and development、However, due to historical reasons in our country, the long-standing emphasis on production of a light flow, heavy flow to light the idea of the logistics, distribution of development in the not yet ripe at this stage, there is the issue more prominent in the following two aspects: the service delivery difficult to play a central role,the process of distribution of the low level of modernization、China's 3PL companies with foreign 3PL companies mainly in the gap between the three aspects: First, procurement capacity, and the other is logistics, and the third is cash flow、Aspects of logistics and distribution, foreign retailers have done very well, has a set of efficient logistics information system, which can effectively improve the inventory turnover rate, so as to enhance the return on assets and profitability、 And domestic retailers in this、area has just started, or have not yet started3、2 distribution center lower the overall distribution, commercial chain failed to give full play to the advantagesFrom our point of view the existing commercial retail enterprises, in addition to some large, well-known commercial enterprises, the general commercial "chain" businesses are not set up their own logistics and distribution centers or use third-party logistics center、Although these companies have also established some of his own "chain" stores, but in fact operating goods stores do not do "unified procurement, unified distribution, unified billing,"、 The which allows some commercial retail enterprises, "chain" seems to exist in name onlyother has been established in their own logistics and distribution centers or use third-party logistics distribution center of commodities in commercial enterprises, the effectiveness of distribution centers has not been effective, which in turn affected the procurement cost of an integrated chain advantages, including outstanding manifested by the distribution center for goods distribution ratio of unity is very low、 Uniform distribution logistics center can notbe achieved, indicating the store's commercial enterprises "unified purchase" did not、materialize, rather than a unified procurement chain has lost the core strengths3、3 China's more enterprises are facing a major obstacle of the higher logistics costWal-Mart 8 5% of the commodities distribution through the distribution center, in which 80% is through the "zero inventory" of the more complete form of the distribution database、Wal-Mart as a result of the use of the "Cross distribution" and "auto-replenishment" of supply chain technology, so that goods turnover in the Treasury down to 2 days、 And retail enterprises in China are in the 15-30 days, which reflects the retail , distribution enterprises, underdeveloped logistics system, distribution costs are too high、 Rapid expansion of retail enterprises in China's size and speed in the short term if they can not form a qualitative edge is a dangerous speculation、Over the years the practice has proved that the multi-purpose logistics distribution center, intensive, low-cost supply hub, as well as the use of information technology to reorganize and upgrade the entire flow of the supply chain management is the core of large-scale retail enterprises strategy is to support the retail giant super-conventional development、The face of large-scale retail and distribution businesses o f the main distribution center logistics requirements planning, focusing on how to reflect the integration of information flow in business flow, logistics, capital flow, so that the operation of retail enterprises to expand the logistics for the entire enterprise supply chain collaboration nodes and so that the whole positive and negative to minimize logistics cost of goods (including consumers, stores, logistics, distribution centers, headquarters, suppliers and partners), and a timely response t o sales demand and timely replenishment、This is also a large-scalecross-regional, multi-format, chain retail enterprises have the capacity of the core competitive advantage、3、4 Lack of modern logistics management knowledge and expertise of logistics personnel、This is the third-party logistics industry in restricting the development of China's most important one of the bottlenecks、Logistics knowledge, especially in modern integrated third party logistics knowledge is far from being universal, but that its main business areas is to provide transportation and warehousing services, not know that it is new to these traditional business integration of its business fields Far too simple to become connected with transport and storage of raw materials, semi-finished products supply, production process, material flow, the whole process of product distribution services, as cover flow, solid logistics, capital flow, information flow is equal to the integrated systemof systems、4 to enhance core competitiveness, the implementation of integrated management"integrated management" is the original English Integrated SupplyProcess, refers to the production enterprises, office, life of a non-core business areas of the operation and management of integration as a Overall, as a business-oriented t o manage outsourcing projects, by the special "integrated management" of the suppliers to provide full-service projects、"Integrated management" is not simply puts together the management of the business, but to improve management efficiency and reduce management costs as the core, combined with advanced information technology and network management features such as one organically integrated、Compared with the general outsourcing services, integrated management has the following characteristics:(1) It is not a business, but a complete outsourcing business from the operation of themanagement integration of outsourcing;(2) Outsourcing is not a core operation, but a comprehensive business management、Responsible for the entire business as a first-class suppliers, and its main task is to use its unique resources to conduct a comprehensive knowledge management, the operation of the specific is it managed by the secondary and tertiary suppliers to implement, so in themanagement of outsourcing functions based on the specific operation of the outsourcing; (3) In the case of the most important first-level suppliers, other than remuneration in thefixed service, its the only way to increase revenue for users to save costs as much as possible in order to share the proceeds of cost savings, rather than as general outsourcing as suppliers, mainly through an increase in turnover, that is, to increase spending to increase the user's own earnings、 "Double bottom" principle of cooperation between the two sides can make a stable and lasting、5 The third party logistics enterprise strategic choiceSummarized the latest of several foreign logistics theory and the development ofthird-party logistics with the current practice of foreign, third-party logistics firm's strategic choice to have the following three:(1)Lean Logistics StrategySince the lag theory and practice of logistics, our most extensive third-party logistics company or business, it can not accurately position their logistics services、 If you do not reverse this situation as soon as possible, will be third-party logistics industry in China have restricted role、 Lean production theory of logistics for our third-party logistics company provides a new development ideas for these enterprises to survive in the new economy and development opportunities、 Lean Logistics concept originated in lean manufacturing、 Itis produced from the Toyota Motor Corporation 70 years in the last century by the original "Toyota Production System", after research by the Massachusetts Institute of Technology professor and summary, was published in 1990 published "change the world of machines), a book、 Lean thinking is the use of various modern management methods and means, based on the needs of society to fully play the role of people as a fundamental and effective allocation and rational use of corporate resources to maximize economic benefits for enterprises to seek a new Management philosophy、 Lean Logistics Lean Thinking is the application in logistics management, logistics development must reflect、The so-called Lean Logistics means: the process by eliminating the production and supply of non-value added waste in order to reduce stocking time, improve customer satisfaction、 The aim ofLean Logistics according to customer needs, providing customers with logistics services, while pursuing the provision of logistics services in the process to minimize waste and delay, the process of increasing value added logistics services、Lean logistics system is characterized by its high-quality, low cost, continuous improvement, driven by customer demand oriented logistics system、 It requires establishing the customer first thought, on time, accurate and fast delivery of goods and information、In short, Lean Logistics, as a new management ideas, bound to have a third-party logistics enterprises in China have far-reaching impact, it will change the appearance of the extensive third party logistics management concept, the formation of third party logistics Core competitiveness、the establishment of small and medium third party logistics value chain allianceThird-party logistics enterprises of small and medium can not be independent because of their one-stop logistics services to provide full shortcomings, and because the small size of assets, services, not wide area so that small and medium enterprises in China's logistics third party logistics industry at a disadvantage、 Therefore, third party logistics for small and medium enterprises, starting from their own resources to construct their own core competence is the key、 As small and medium enterprise features of a single third-party logistics and incomplete, so based on their respective core competencies based on the structure of the logistics business enterprise cooperation is an effective capacity to make up for deficiencies, constitutes a feasible way of competitive advantage of logistics、 Value chain is the use of systems approach to investigate the interaction between business and the、 Value analysis of all activities and their access to the resources of competitive advantageof the business activities fall into two categories: basic activities and support activities、Basic activities are involved in product creation and sale of the material transferred to the buyer and after-sales service activities、 Basic activities of supporting activities is to assistthe revenue by providing outsourcing, technology, human resources and a variety of functions to support each other、 Theory to analyze the value chain study the value of third party logistics chain composition, can be found in auxiliary activities, third party logisticsenterprise and general business is no different, the basic activities in the third-party logistics companies has its own characteristics、 Third-party logistics enterprises there is generally no commodity production process, only the re-circulation process, d oes not account for major components of a wide range of third-party logistics companies and thus become the basic operating activities of storage, transport, packaging, distribution, customer service and marketing, etc、 link、 Various aspects of the basic work activities, due to their own limited resources and capacity, can not have every aspect of an advantage in that value chain in terms of some of the deficiencies, resulting in their overall logistics function not complete, lack of corresponding competitiveness and comparative advantage in some sectors of the value chain due to lack of overall effect should not play、 Therefore, third party logistics industry, small and medium sized logistics enterprises within the Union, should be based on the value chain between complementary on the basis of cooperation, make full use of professional logistics companies and logistics functions of specialized logistics organization and coordination of agents Flexible complementary integrated logistics capabilities、Third-party logistics for small and medium enterprises, value chain should start with the advantage of links to explore and develop the core competitiveness of enterprises, through the reconstruction of the value chain to avoid weaknesses、(2)Large third-party logistics enterprise virtualization of strategyRapid development in IT and the Internet era, companies can not fight alone singles, but must be in the competition and collaboration, in cooperation and development、Thus, under modern conditions resulting from modern large-scale virtualized development of third-party logistics has a strong necessity、Large third-party logistics enterprise virtualization is the logistics management resources of others who will have "all", through the network, the other part into its own logistics, with the help of others break the power of physical boundaries, extending to achieve their various Function, and thus expand their ability to enhance their strength、Therefore, the logistics information technology, virtualization is a means for the connection and coordination of temporary and dynamic alliance in the form of virtual logistics、 Integrated logistics virtualization technology as ameans of electronic communication, customer-focused, based on the opportunity to participate in members of the core competencies as a condition to an agreement for the common pursuit of goals and tasks, the different parts of the country's existing Resources to quickly mix into a no walls, beyond the space constraints, by means of electronic networks, contact the unified command of the virtual business entity, the fastest launch of high-quality, low-cost logistics service、Modern large-scale virtualization, including third-party logistics functions, organization, geographic three virtualization、Virtualization capabilities with third-party logistics enterprise IT technology will be distributed in different locations, different companies take different functions within the logistics resources (information, human, material and other resources) organized to accomplish a specific task, to achieve the optimization of social resources、 Virtualization refers to the organizational structure of the logistics organization is always dynamically adjusted, not fixed, but also decentralized, flexible, self-management, flat network structure, its objectives and in accordance with changes in the environmentre-combination, in a timely manner Reflect the market dynamics、 Virtual is the regional third party logistics network through the Internet link the global logistics resources, removing barriers and national barriers, to production management to achieve "virtual neighbors、 "1 导言物流通常被认为就是将恰当的产品以最低的成本,在恰当的时间送达恰当的地点。
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。
法学 毕业论文 文献 外文 英文 翻译
附件一：英文文献INTRODUCTIONOffences of strict liability are those crimes which do not require mens rea with regard to at least one or more elements of the actus reus. The defendant need not have intended or known about that circumstance or consequence. Liability is said to be strict with regard to that element. For a good example see:R v Prince[1875]：The defendant ran off with an under-age girl. He was charged with an offence of taking a girl under the age of 16 out of the possession of her parents contrary to s55 of the Offences Against the Person Act 1861. The defendant knew that the girl was in the custody her father but he believed on reasonable grounds that the girl was aged 18. It was held that knowledge that the girl was under the age of 16 was not required in order to establish the offence. It was sufficient to show that the defendant intended to take the girl out of the possession of her father.It is only in extreme and rare cases where no mens rea is required for liability, thereby making the particular offence "absolute".GENERAL PRINCIPLESThe vast majority of strict liability crimes are statutory offences. However, statutes do not state explicitly that a particular offence is one of strict liability. Where a statute uses terms such as "knowingly" or "recklessly" then the offence being created is one that requires mens rea. Alternatively, it may make it clear that an offence of strict liability is being created. In many cases it will be a matter for the courts to interpret the statute and decide whether mens rea is required or not. What factors are taken into account by the courts when assessing whether or not an offence falls into the category of strict liability offences?THE MODERN CRITERIAIn Gammon (Hong Kong) Ltd v Attorney-General for Hong Kong [1984], the Privy Council considered the scope and role of strict liability offences in the modern criminal law and their effect upon the "presumption of mens rea". Lord Scarman laid down the criteria upon which a court should decide whether or not it is appropriate to impose strict liability: "In their Lordships' opinion, the law … may be stated in the following propositions … : (1) there is a presumption of law that mens rea is required before a person can be held guilty of a criminal offence; (2) the presumption is particularly strong where the offence is "truly criminal" in character; (3) the presumption applies to statutory offences, and can be displaced only if this is clearly or by necessary implication the effect of the statute; (4) the only situation in which the presumption can be displaced is where the statute is concerned with an issue of social concern, and public safety is such an issue; (5) even where a statute is concerned with such an issue, the presumption of mens rea stands unless it can be shown that the creation of strict liability will be effective to promote the objects of the statute by encouraging greater vigilance to prevent the commission of the prohibited act."(1) PRESUMPTION OF MENS REACourts usually begin with the presumption in favor of mens rea, seeing the well-known statement by Wright J in Sherras v De Rutzen：There is a presumption that mens rea, or evil intention, or knowledge of the wrongfulness of the act, is an essential ingredient in every offence; but that presumption is liable to be displaced either by the words of the statute creating the offence or by the subject-matter with which it deals, and both must be considered(2) GRAVITY OF PUNISHMENTAs a general rule, the more serious the criminal offence created by statute, the less likely the courts is to view it as an offence of strict liability. See:Sweet v Parsley [1970]：The defendant was a landlady of a house let to tenants. She retained one room in the house for herself and visited occasionally to collect the rent and letters. While she was absent the police searched the house and found cannabis. The defendant was convicted under s5 of the Dangerous Drugs Act 1965, of "being concerned in the management of premises used for the smoking of cannabis". She appealed alleging that she had no knowledge of the circumstances and indeed could not expect reasonably to have had such knowledge.The House of Lords,quashing her conviction, held that it had to be proved that the defendant had intended the house to be used for drug-taking, since the statute in question created a serious, or "truly criminal" offence, conviction for which would have grave consequences for the defendant. Lord Reid stated that "a stigma still attaches to any person convicted of a truly criminal offence, and the more serious or more disgraceful the offence the greater the stigma". And equally important, "the press in this country are vigilant to expose injustice, and every manifestly unjust conviction made known to the public tends to injure the body politic [people of a nation] by undermining public confidence in the justice of the law and of its administration."Lord Reid went on to point out that in any event it was impractical to impose absolute liability for an offence of this nature, as those who were responsible for letting properties could not possibly be expected to know everything that their tenants were doing.(3) WORDING OF THE STATUTEIn determining whether the presumption in favor of mens rea is to be displaced, the courts are required to have reference to the whole statute in which the offence appears. See:Cundy v Le Cocq (1884) ：The defendant was convicted of unlawfully selling alcohol to an intoxicated person, contrary to s13 of the Licensing Act 1872. On appeal, the defendant contended that he had been unaware of the customer's drunkenness and thus should be acquitted. The Divisional Court interpreted s13 as creating an offence of strict liability since it was itself silent as to mens rea, whereas other offences under the same Act expressly required proof of knowledge on the part of the defendant. It was held that it was not necessary to consider whether the defendant knew, or had means of knowing, or could with ordinary care have detected that the person served was drunk. If he served a drink to a person who was in fact drunk, he was guilty. Stephen J stated: Here, as I have already pointed out, the object of this part of the Act is to prevent the sale of intoxicating liquor to drunken persons, and it is perfectly natural to carry that out by throwing on the publican the responsibility of determining whether the person supplied comes within that category.(4) ISSUES OF SOCIAL CONCERNSee :R v Blake (1996) :Investigation officers heard an unlicensed radio station broadcast and traced it to a flat where the defendant was discovered alone standing in front of the record decks, still playing music and wearing a set of headphones. Though the defendant admitted that he knewhe was using the equipment, he claimed that he believed he was making demonstration tapes and did not know he was transmitting. The defendant was convicted of using wireless telegraphy equipment without a license, contrary to s1 (1) Wireless Telegraphy Act 1949 and appealed on the basis that the offence required mens rea.The Court of Appeal held that the offence was an absolute (actually a strict) liability offence. The Court applied Lord Scarman's principles in Gammon and found that, though the presumption in favor of mens rea was strong because the offence carried a sentence of imprisonment and was, therefore, "truly criminal", yet the offence dealt with issues of serious social concern in the interests of public safety (namely, frequent unlicensed broadcasts on frequencies used by emergency services) and the imposition of strict liability encouraged greater vigilance in setting up careful checks to avoid committing the offence.(5) IS THERE ANY PURPOSE IN IMPOSING STRICT LIABILITY?The courts will be reluctant to construe a statute as imposing strict liability upon a defendant, where there is evidence to suggest that despite his having taken all reasonable steps, he cannot avoid the commission of an offence. See:Sherras v De Rutzen [1895]: The defendant was convicted of selling alcohol to a police officer whilst on duty, contrary to s16(2) of the Licensing Act 1872. He had reasonably believed the constable to be off duty as he had removed his arm-band, which was the acknowledged method of signifying off duty. The Divisional Court held that the conviction should be quashed, despite the absence from s16 (2) of any words requiring proof of mens rea as an element of the offence. Wright J expressed the view that the presumption in favor of mens rea would only be displaced by the wording of the statute itself, or its subject matter. In this case the latter factor was significant, in that no amount of reasonable care by the defendant would have prevented the offence from being committed. Wright J stated: "It is plain that if guilty knowledge is not necessary, no care on the part of the publican could save him from a conviction under section 16, subsection (2), since it would be as easy for the constable to deny that he was on duty when asked, or to produce a forged permission from his superior officer, as to remove his armlet before entering the public house. I am, therefore, of opinion that this conviction ought to be quashed."MODERN EXAMPLESThe following case is a modern example of the imposition of strict liability: Alphacell v Woodward [1972] The defendants were charged with causing polluted matter to enter a river contrary to s2 of the Rivers (Prevention of Pollution) Act 1951. The river had in fact been polluted because a pipe connected to the defendant's factory had been blocked, and the defendants had not been negligent. The House of Lords nevertheless held that the defendants were liable. Lord Salmon stated: If this appeal succeeded and it were held to be the law that no conviction be obtained under the 1951 Act unless the prosecution could discharge the often impossible onus of proving that the pollution was caused intentionally or negligently, a great deal of pollution would go unpunished and undeterred to the relief of many riparian factory owners. As a result, many rivers which are now filthy would become filthier still and many rivers which are now clean would lose their cleanliness. The legislature no doubt recognized that as a matter of public policy this would be most unfortunate. Hence s2(1)(a) which encourages riparian factory owners not only to take reasonable steps to prevent pollution but to do everything possible to ensure that they do not cause it.ARGUMENTS FOR STRICT LIABILITY1. The primary function of the courts is the prevention of forbidden acts. What acts should be regarded as forbidden? Surely only such acts as we can assert ought not to have been done. Some of the judges who upheld the conviction of Prince did so on the ground that men should be deterred from taking girls out of the possession of their parents, whatever the girl's age. This reasoning can hardly be applied to many modern offences of strict liability. We do not wish to deter people from driving cars, being concerned in the management of premises, financing hire purchase transactions or canning peas. These acts, if done with all proper care, are not such acts as the law should seek to prevent.2. Another argument that is frequently advanced in favor of strict liability is that, without it, many guilty people would escape - that there is neither time nor personnel available to litigate the culpability of each particular infraction. T his argument assumes that it is possible to deal with these cases without deciding whether D had mens rea or not, whether he was negligent or not. Certainly D may be convicted without deciding these questions, but how can he be sentenced? Suppose that a butcher sells some meat which is unfit for human consumption. Clearly the court will deal differently with (i) the butcher who knew that the meat was tainted; (ii) the butcher who did not know, but ought to have known; and (iii) the butcher who did not know and had no means of finding out. Sentence can hardly be imposed without deciding into which category the convicted person falls.3. The argument which is probably most frequently advanced by the courts for imposing strict liability is that it is necessary to do so in the interests of the public. Now it may be conceded that in many of the instances where strict liability has been imposed, the public does need protection against negligence and, assuming that the threat of punishment can make the potential harm doer more careful, there may be a valid ground for imposing liability for negligence as well as where there is mens rea. This is a plausible argument in favor of strict liability if there were no middle way between mens rea and strict liability - that is liability for negligence - and the judges have generally proceeded on the basis that there is no such middle way. Liability for negligence has rarely been spelled out of a statute except where, as in driving without due care, it is explicitly required. Lord Devlin has said: "It is not easy to find a way of construing a statute apparently expressed in terms of absolute liability so as to produce the requirement of negligence."ARGUMENTS AGAINST STRICT LIABILITY1. The case against strict liability, then, is, first, that it is unnecessary. It results in the conviction of persons who have behaved impeccably and who should not be required to alter their conduct in any way.2. Secondly, that it is unjust. Even if an absolute discharge can be given D may feel rightly aggrieved at having been formally convicted of an offence for which he bore no responsibility. Moreover, a conviction may have far-reaching consequences outside the courts, so that it is no answer to say that only a nominal penalty is imposed.3. The imposition of liability for negligence would in fact meet the arguments of most of those who favor strict liability. Such statutes are not meant to punish the vicious will but to put pressure upon the thoughtless and inefficient to do their whole duty in the interest of public health or safety or morals." The "thoughtless and inefficient" are, of course, the negligent. The objection tooffences of strict liability is not that these persons are penalized, but that others who are completely innocent are also liable to conviction. Though Lord Devlin was skeptical about the possibility of introducing the criterion of negligence (above), in Reynolds v Austin (1951) he stated that strict liability should only apply when there is something that the defendant can do to promote the observance of the law - which comes close to requiring negligence. If there were something which D could do to prevent the commission of the crime and which he failed to do, he might generally be said to have failed to comply with a duty - perhaps a high duty - of care; and so have been negligent.4. In Alphacell v Woodward (1972) Lord Salmon thought the relevant statutory section, "encourages riparian factory owners not only to take reasonable steps to prevent pollution but to do everything possible to ensure that they do not cause it." This suggests that, however vast the expenditure involved, and however unreasonable it may be in relation to the risk, D is under a duty to take all possible steps. Yet it may be doubted whether factory owners will in fact do more than is reasonable; and it is questionable whether they ought to be required to do so, at the risk - even though it be unlikely - of imprisonment. The contrary argument is that the existence of strict liability does induce organizations to aim at higher and higher standards.POSSIBLE DEVELOPMENTSThere are several possible compromises between mens rea and strict liability in regulatory offences. A "halfway house" has developed in Australia. The effect of Australian cases is: D might be convicted without proof of any mens rea by the Crown; but acquitted if he proved on a balance of probabilities that he lacked mens rea and was not negligent; ie, that he had an honest and reasonable belief in a state of facts which, would have made his act innocent. The onus of proving reasonable mistake is on D.STATUTORY DEFENCESIt is common for the drastic effect of a statute imposing strict liability to be mitigated by the provision of a statutory defense. It is instructive to consider one example. Various offences relating to the treatment and sale of food are enacted by the first twenty sections of the Food Safety Act 1990. Many, if not all, of these are strict liability offences. Section 21(1), however, provides that it shall be a defense for the person charged with any of the offences to prove that he took all reasonable precautions and exercised all due diligence to avoid the commission of the offence by himself or by a person under his control. Statutory defenses usually impose on the defendant a burden of proving that he had no mens rea and that he took all reasonable precautions and exercised all due diligence to avoid the commission of an offence. The effect of such provisions is that the prosecution need do no more than prove that the accused did the prohibited act and it is then for him to establish, if he can, that he did it innocently. Such provisions are a distinct advance on unmitigated strict liability.附件二：英文文献翻译介绍严格责任犯罪是关于客观方面的一个或多个因素不要求犯罪意图的那些犯罪。
外文参考文献(带中文翻译)
外文资料原文涂敏之会计学 8051208076Title:Future of SME finance（/docs/pos_papers/2004/041027_SME-finance_final.do c）Background – the environment for SME finance has changedFuture economic recovery will depend on the possibility of Crafts, Trades and SMEs to exploit their potential for growth and employment creation.SMEs make a major contribution to growth and employment in the EU and are at the heart of the Lisbon Strategy, whose main objective is to turn Europe into the most competitive and dynamic knowledge-based economy in the world. However, the ability of SMEs to grow depends highly on their potential to invest in restructuring, innovation and qualification. All of these investments need capital and therefore access to finance.Against this background the consistently repeated complaint of SMEs about their problems regarding access to finance is a highly relevant constraint that endangers the economic recovery of Europe.Changes in the finance sector influence the behavior of credit institutes towards Crafts, Trades and SMEs. Recent and ongoing developments in the banking sector add to the concerns of SMEs and will further endanger their access to finance. The main changes in the banking sector which influence SME finance are:•Globalization and internationalization have increased the competition and the profit orientation in the sector;•worsening of the economic situations in some institutes (burst of the ITC bubble, insolvencies) strengthen the focus on profitability further;•Mergers and restructuring created larger structures and many local branches, which had direct and personalized contacts with small enterprises, were closed;•up-coming implementation of new capital adequacy rules (Basel II) will also change SME business of the credit sector and will increase its administrative costs;•Stricter interpretation of State-Aide Rules by the European Commission eliminates the support of banks by public guarantees; many of the effected banks are very active in SME finance.All these changes result in a higher sensitivity for risks and profits in the finance sector.The changes in the finance sector affect the accessibility of SMEs to finance.Higher risk awareness in the credit sector, a stronger focus on profitability and the ongoing restructuring in the finance sector change the framework for SME finance and influence the accessibility of SMEs to finance. The most important changes are: •In order to make the higher risk awareness operational, the credit sector introduces new rating systems and instruments for credit scoring;•Risk assessment of SMEs by banks will force the enterprises to present more and better quality information on their businesses;•Banks will try to pass through their additional costs for implementing and running the new capital regulations (Basel II) to their business clients;•due to the increase of competition on interest rates, the bank sector demands more and higher fees for its services (administration of accounts, payments systems, etc.), which are not only additional costs for SMEs but also limit their liquidity;•Small enterprises will lose their personal relationship with decision-makers in local branches –the credit application process will become more formal and anonymous and will probably lose longer;•the credit sector will lose more and more its “public function” to provide access to finance for a wide range of economic actors, which it has in a number of countries, in order to support and facilitate economic growth; the profitability of lending becomes the main focus of private credit institutions.All of these developments will make access to finance for SMEs even more difficult and / or will increase the cost of external finance. Business start-ups and SMEs, which want to enter new markets, may especially suffer from shortages regarding finance. A European Code of Conduct between Banks and SMEs would have allowed at least more transparency in the relations between Banks and SMEs and UEAPME regrets that the bank sector was not able to agree on such a commitment.Towards an encompassing policy approach to improve the access of Crafts, Trades and SMEs to financeAll analyses show that credits and loans will stay the main source of finance for the SME sector in Europe. Access to finance was always a main concern for SMEs,but the recent developments in the finance sector worsen the situation even more. Shortage of finance is already a relevant factor, which hinders economic recovery in Europe. Many SMEs are not able to finance their needs for investment.Therefore, UEAPME expects the new European Commission and the new European Parliament to strengthen their efforts to improve the framework conditions for SME finance. Europe’s Crafts, Trades and SMEs ask for an encompassing policy approach, which includes not only the conditions for SMEs’ access to lending, but will also strengthen their capacity for internal finance and their access to external risk capital.From UEAPM E’s point of view such an encompassing approach should be based on three guiding principles:•Risk-sharing between private investors, financial institutes, SMEs and public sector;•Increase of transparency of SMEs towards their external investors and lenders;•improving the regulatory environment for SME finance.Based on these principles and against the background of the changing environment for SME finance, UEAPME proposes policy measures in the following areas:1. New Capital Requirement Directive: SME friendly implementation of Basel IIDue to intensive lobbying activities, UEAPME, together with other Business Associations in Europe, has achieved some improvements in favour of SMEs regarding the new Basel Agreement on regulatory capital (Basel II). The final agreement from the Basel Committee contains a much more realistic approach toward the real risk situation of SME lending for the finance market and will allow the necessary room for adaptations, which respect the different regional traditions and institutional structures.However, the new regulatory system will influence the relations between Banks and SMEs and it will depend very much on the way it will be implemented into European law, whether Basel II becomes burdensome for SMEs and if it will reduce access to finance for them.The new Capital Accord form the Basel Committee gives the financial market authorities and herewith the European Institutions, a lot of flexibility. In about 70areas they have room to adapt the Accord to their specific needs when implementing it into EU law. Some of them will have important effects on the costs and the accessibility of finance for SMEs.UEAPME expects therefore from the new European Commission and the new European Parliament:•The implementation of the new Capital Requirement Directive will be costly for the Finance Sector (up to 30 Billion Euro till 2006) and its clients will have to pay for it. Therefore, the implementation – especially for smaller banks, which are often very active in SME finance –has to be carried out with as little administrative burdensome as possible (reporting obligations, statistics, etc.).•The European Regulators must recognize traditional instruments for collaterals (guarantees, etc.) as far as possible.•The European Commission and later the Member States should take over the recommendations from the European Parliament with regard to granularity, access to retail portfolio, maturity, partial use, adaptation of thresholds, etc., which will ease the burden on SME finance.2. SMEs need transparent rating proceduresDue to higher risk awareness of the finance sector and the needs of Basel II, many SMEs will be confronted for the first time with internal rating procedures or credit scoring systems by their banks. The bank will require more and better quality information from their clients and will assess them in a new way. Both up-coming developments are already causing increasing uncertainty amongst SMEs.In order to reduce this uncertainty and to allow SMEs to understand the principles of the new risk assessment, UEAPME demands transparent rating procedures –rating procedures may not become a “Black Box” for SMEs:•The bank should communicate the relevant criteria affecting the rating of SMEs.•The bank should inform SMEs about its assessment in order to allow SMEs to improve.The negotiations on a European Code of Conduct between Banks and SMEs , which would have included a self-commitment for transparent rating procedures by Banks, failed. Therefore, UEAPME expects from the new European Commission and the new European Parliament support for:•binding rules in the framework of the new Capital Adequacy Directive, which ensure the transparency of rating procedures and credit scoring systems for SMEs;•Elaboration of national Codes of Conduct in order to improve the relations between Banks and SMEs and to support the adaptation of SMEs to the new financial environment.3. SMEs need an extension of credit guarantee systems with a special focus on Micro-LendingBusiness start-ups, the transfer of businesses and innovative fast growth SMEs also depended in the past very often on public support to get access to finance. Increasing risk awareness by banks and the stricter interpretation of State Aid Rules will further increase the need for public support.Already now, there are credit guarantee schemes in many countries on the limit of their capacity and too many investment projects cannot be realized by SMEs.Experiences show that Public money, spent for supporting credit guarantees systems, is a very efficient instrument and has a much higher multiplying effect than other instruments. One Euro form the European Investment Funds can stimulate 30 Euro investments in SMEs (for venture capital funds the relation is only 1:2).Therefore, UEAPME expects the new European Commission and the new European Parliament to support:•The extension of funds for national credit guarantees schemes in the framework of the new Multi-Annual Programmed for Enterprises;•The development of new instruments for securitizations of SME portfolios;•The recognition of existing and well functioning credit guarantees schemes as collateral;•More flexibility within the European Instruments, because of national differences in the situation of SME finance;•The development of credit guarantees schemes in the new Member States;•The development of an SBIC-like scheme in the Member States to close the equity gap (0.2 – 2.5 Mio Euro, according to the expert meeting on PACE on April 27 in Luxemburg).•the development of a financial support scheme to encourage the internalizations of SMEs (currently there is no scheme available at EU level: termination of JOP, fading out of JEV).4. SMEs need company and income taxation systems, which strengthen their capacity for self-financingMany EU Member States have company and income taxation systems with negative incentives to build-up capital within the company by re-investing their profits. This is especially true for companies, which have to pay income taxes. Already in the past tax-regimes was one of the reasons for the higher dependence of Europe’s SMEs on bank lending. In future, the result of rating will also depend on the amount of capital in the company; the high dependence on lending will influence the access to lending. This is a vicious cycle, which has to be broken.Even though company and income taxation falls under the competence of Member States, UEAPME asks the new European Commission and the new European Parliament to publicly support tax-reforms, which will strengthen the capacity of Crafts, Trades and SME for self-financing. Thereby, a special focus on non-corporate companies is needed.5. Risk Capital – equity financingExternal equity financing does not have a real tradition in the SME sector. On the one hand, small enterprises and family business in general have traditionally not been very open towards external equity financing and are not used to informing transparently about their business.On the other hand, many investors of venture capital and similar forms of equity finance are very reluctant regarding investing their funds in smaller companies, which is more costly than investing bigger amounts in larger companies. Furthermore it is much more difficult to set out of such investments in smaller companies.Even though equity financing will never become the main source of financing for SMEs, it is an important instrument for highly innovative start-ups and fast growing companies and it has therefore to be further developed. UEAPME sees three pillars for such an approach where policy support is needed:Availability of venture capital•The Member States should review their taxation systems in order to create incentives to invest private money in all forms of venture capital.•Guarantee instruments for equity financing should be further developed.Improve the conditions for investing venture capital into SMEs•The development of secondary markets for venture capital investments in SMEs should be supported.•Accounting Standards for SMEs should be revised in order to ease transparent exchange of information between investor and owner-manager.Owner-managers must become more aware about the need for transparency towards investors•SME owners will have to realise that in future access to external finance (venture capital or lending) will depend much more on a transparent and open exchange of information about the situation and the perspectives of their companies.•In order to fulfil the new needs for transparency, SMEs will have to use new information instruments (business plans, financial reporting, etc.) and new management instruments (risk-management, financial management, etc.).外文资料翻译涂敏之会计学 8051208076题目：未来的中小企业融资背景：中小企业融资已经改变未来的经济复苏将取决于能否工艺品，贸易和中小企业利用其潜在的增长和创造就业。
毕业设计外文文献翻译【范本模板】
毕业设计（论文)外文资料翻译系别：专业：班级:姓名：学号:外文出处:附件： 1. 原文; 2。
译文2013年03月附件一：A Rapidly Deployable Manipulator SystemChristiaan J。
J。
Paredis, H. Benjamin Brown，Pradeep K. KhoslaAbstract:A rapidly deployable manipulator system combines the flexibility of reconfigurable modular hardware with modular programming tools，allowing the user to rapidly create a manipulator which is custom-tailored for a given task. This article describes two main aspects of such a system，namely，the Reconfigurable Modular Manipulator System （RMMS)hardware and the corresponding control software。
1 IntroductionRobot manipulators can be easily reprogrammed to perform different tasks, yet the range of tasks that can be performed by a manipulator is limited by mechanicalstructure。
Forexample，a manipulator well-suited for precise movement across the top of a table would probably no be capable of lifting heavy objects in the vertical direction. Therefore，to perform a given task,one needs to choose a manipulator with an appropriate mechanical structure.We propose the concept of a rapidly deployable manipulator system to address the above mentioned shortcomings of fixed configuration manipulators。
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。
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Criminal Law1.General IntroductionCriminal law is the body of the law that defines criminal offenses, regulates the apprehension, charging, and trial of suspected offenders,and fixes punishment for convicted persons. Substantive criminal law defines particular crimes, and procedural law establishes rules for the prosecution of crime. In a democratic society, it is the function of the legislative bodies to decide what behavior will be made criminal and what penalties will be attached to violations of the law.Capital punishment may be imposed in some jurisdictions for the most serious crimes. And physical or corporal punishment may still be imposed such as whipping or caning, although these punishments are prohibited in much of the world. A convict may be incarcerated in prison or jail and the length of incarceration may vary from a day to life.Criminal law is a reflection of the society that produce it. In an Islamic theocracy, such as Iran, criminal law will reflect the religious teachings of the Koran; in an Catholic country, it will reflect the tenets of Catholicism. In addition, criminal law will change to reflect changes in society, especially attitude changes. For instance, use of marijuana was once considered a serious crime with harsh penalties, whereas today the penalties in most states are relatively light. As severity of the penaltieswas reduced. As a society advances, its judgments about crime and punishment change.2.Elements of a CrimeObviously, different crimes require different behaviors, but there are common elements necessary for proving all crimes. First, the prohibited behavior designated as a crime must be clearly defined so that a reasonable person can be forewarned that engaging in that behavior is illegal. Second, the accused must be shown to have possessed the requisite intent to commit the crime. Third, the state must prove causation. Finally, the state must prove beyond a reasonable doubt that the defendant committed the crime.(1) actus reusThe first element of crime is the actus reus.Actus is an act or action and reus is a person judicially accused of a crime. Therefore, actus reus is literally the action of a person accused of a crime. A criminal statute must clearly define exactly what act is deemed “guilty”---that is, the exact behavior that is being prohibited. That is done so that all persons are put on notice that if they perform the guilty act, they will be liable for criminal punishment. Unless the actus reus is clearly defined, one might not know whether or not on e’s behavior is illegal.Actus reus may be accomplished by an action, by threat of action,or exceptionally, by an omission to act, which is a legal duty to act. For example, the act of Cain striking Abel might suffice, or a parent’s failure to give to a young child also may provide the actus reus for a crime.Where the actus reus is a failure to act, there must be a duty of care. A duty can arise through contract, a voluntary undertaking, a blood relation, and occasionally through one’s official position. Duty also can arise from one’s own creation of a dangerous situation.(2)mens reaA second element of a crime is mens rea. Mens rea refers to an individual’s state of mind when a crime is committed. While actus reus is proven by physical or eyewitness evidence, mens rea is more difficult to ascertain. The jury must determine for itself whether the accused had the necessary intent to commit the act.A lower threshold of mens rea is satisfied when a defendant recognizes an act is dangerous but decides to commit it anyway. This is recklessness. For instance, if Cain tears a gas meter from a wall, and knows this will let flammable gas escape into a neighbor’s house, he could be liable for poisoning. Courts often consider whether the actor did recognise the danger, or alternatively ought to have recognized a danger (though he did not) is tantamount to erasing intent as a requirement. In this way, the importance of mens rea hasbeen reduced in some areas of the criminal law.Wrongfulness of intent also may vary the seriousness of an offense. A killing committed with specific intent to kill or with conscious recognition that death or serious bodily harm will result, would be murder, whereas a killing affected by reckless acts lacking such a consciousness could be manslaughter.(3)CausationThe next element is causation. Often the phrase “but for”is used to determine whether causation has occurred. For example, we might say “Cain caused Abel”, by which we really mean “Cain caused Abel’s death. ”In other words, ‘but for Cain’s act, Abel would still be alive.” Causation, then, means “but for” the actions of A, B would not have been harmed. In criminal law, causation is an element that must be proven beyond a reasonable doubt.(4) Proof beyond a Reasonable DoubtIn view of the fact that in criminal cases we are dealing with the life and liberty of the accused person, as well as the stigma accompanying conviction, the legal system places strong limits on the power of the state to convict a person of a crime. Criminal defendants are presumed innocent. The state must overcome this presumption of innocence by proving every element of the offense charged against the defendant beyond a reasonable doubt to thesatisfaction of all the jurors. This requirement is the primary way our system minimizes the risk of convicting an innocent person.The state must prove its case within a framework of procedural safeguards that are designed to protect the accused. The state’s failure to prove any material element of its case results in the accused being acquitted or found not guilty, even though he or she may actually have committed the crime charged.3. Strict LiabilityIn modern society, some crimes require no more mens rea, and they are known as strict liability offenses. For in stance, under the Road Traffic Act 1988 it is a strict liability offence to drive a vehicle with an alcohol concentration above the prescribed limit.Strict liability can be described as criminal or civil liability notwithstanding the lack mens rea or intent by the defendant. Not all crimes require specific intent, and the threshold of culpability required may be reduced. For example, it might be sufficient to show that a defendant acted negligently, rather than intentionally or recklessly.1. 概述刑法是规定什么试犯罪，有关犯罪嫌疑人之逮捕、起诉及审判，及对已决犯处以何种刑罚的部门法。
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（（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。
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机械类外文文献翻译(中英文翻译)英文原文Mechanical Design and Manufacturing ProcessesMechanical design is the application of science and technology to devise new or improved products for the purpose of satisfying human needs. It is a vast field of engineering technology which not only concerns itself with the original conception of the product in terms of its size, shape and construction details, but also considers the various factors involved in the manufacture, marketing and use of the product.People who perform the various functions of mechanical design are typically called designers, or design engineers. Mechanical design is basically a creative activity. However, in addition to being innovative, a design engineer must also have a solid background in the areas of mechanical drawing, kinematics, dynamics, materials engineering, strength of materials and manufacturing processes.As stated previously, the purpose of mechanical design is to produce a product which will serve a need for man. Inventions, discoveries and scientific knowledge by themselves do not necessarily benefit people; only if they are incorporated into a designed product will a benefit be derived. It should be recognized, therefore, that a human need must be identified before a particular product is designed.Mechanical design should be considered to be an opportunity to use innovative talents to envision a design of a product, to analyze the systemand then make sound judgments on how the product is to be manufactured. It is important to understand the fundamentals of engineering rather than memorize mere facts and equations. There are no facts or equations which alone can be used to provide all the correct decisions required to produce a good design.On the other hand, any calculations made must be done with the utmost care and precision. For example, if a decimal point is misplaced, an otherwise acceptable design may not function.Good designs require trying new ideas and being willing to take a certain amount of risk, knowing that if the new idea does not work the existing method can be reinstated. Thus a designer must have patience, since there is no assurance of success for the time and effort expended. Creating a completely new design generally requires that many old and well-established methods be thrust aside. This is not easy since many people cling to familiar ideas, techniques and attitudes. A design engineer should constantly search for ways to improve an existing product and must decide what old, proven concepts should be used and what new, untried ideas should be incorporated.New designs generally have "bugs" or unforeseen problems which must be worked out before the superior characteristics of the new designs can be enjoyed. Thus there is a chance for a superior product, but only at higher risk. It should be emphasized that, if a design does not warrant radical new methods, such methods should not be applied merely for the sake of change.During the beginning stages of design, creativity should be allowedto flourish without a great number of constraints. Even though many impractical ideas may arise, it is usually easy to eliminate them in the early stages of design before firm details are required by manufacturing. In this way, innovative ideas are not inhibited. Quite often, more than one design is developed, up to the point where they can be compared against each other. It is entirely possible that the design which is ultimately accepted will use ideas existing in one of the rejected designs that did not show as much overall promise.Psychologists frequently talk about trying to fit people to the machines they operate. It is essentially the responsibility of the design engineer to strive to fit machines to people. This is not an easy task, since there is really no average person for which certain operating dimensions and procedures are optimum.Another important point which should be recognized is that a design engineer must be able to communicate ideas to other people if they are to be incorporated. Communicating the design to others is the final, vital step in the design process. Undoubtedly many great designs, inventions, and creative works have been lost to mankind simply because the originators were unable or unwilling to explain their accomplishments to others. Presentation is a selling job. The engineer, when presenting a new solution to administrative, management, or supervisory persons, is attempting to sell or to prove to them that this solution is a better one. Unless this can be done successfully, the time and effort spent on obtaining the solution have been largely wasted.Basically, there are only three means of communication available tous. These are the written, the oral, and the graphical forms. Therefore the successful engineer will be technically competent and versatile in all three forms of communication. A technically competent person who lacks ability in any one of these forms is severely handicapped. If ability in all three forms is lacking, no one will ever know how competent that person is!The competent engineer should not be afraid of the possibility of not succeeding in a presentation. In fact, occasional failure should be expected because failure or criticism seems to accompany every really creative idea. There is a great deal to be learned from a failure, and the greatest gains are obtained by those willing to risk defeat. In the final analysis, the real failure would lie in deciding not to make the presentation at all. To communicate effectively, the following questions must be answered:(1) Does the design really serve a human need?(2) Will it be competitive with existing products of rival companies?(3) Is it economical to produce?(4) Can it be readily maintained?(5) Will it sell and make a profit?Only time will provide the true answers to the preceding questions, but the product should be designed, manufactured and marketed only with initial affirmative answers. The design engineer also must communicate the finalized design to manufacturing through the use of detail and assembly drawings.Quite often, a problem will occur during the manufacturing cycle [3].It may be that a change is required in the dimensioning or tolerancing of a part so that it can be more readily produced. This fails in the category of engineering changes which must be approved by the design engineer so that the product function will not be adversely affected. In other cases, a deficiency in the design may appear during assembly or testing just prior to shipping. These realities simply bear out the fact that design is a living process. There is always a better way to do it and the designer should constantly strive towards finding that better way.Designing starts with a need, real or imagined. Existing apparatus may need improvements in durability, efficiently, weight, speed, or cost. New apparatus may be needed to perform a function previously done by men, such as computation, assembly, or servicing. With the objective wholly or partly defined, the next step in design is the conception of mechanisms and their arrangements that will perform the needed functions.For this, freehand sketching is of great value, not only as a record of one's thoughts and as an aid in discussion with others, but particularly for communication with one's own mind, as a stimulant for creative ideas.When the general shape and a few dimensions of the several components become apparent, analysis can begin in earnest. The analysis will have as its objective satisfactory or superior performance, plus safety and durability with minimum weight, and a competitive east. Optimum proportions and dimensions will be sought for each critically loaded section, together with a balance between the strength of the several components. Materials and their treatment will be chosen. These important objectives can be attained only by analysis based upon the principles ofmechanics, such as those of statics for reaction forces and for the optimumutilization of friction; of dynamics for inertia, acceleration, and energy; of elasticity and strength of materials for stress。
儿童教育外文翻译文献
儿童教育外文翻译文献(文档含中英文对照即英文原文和中文翻译)原文：The Role of Parents and Community in the Educationof the Japanese ChildHeidi KnipprathAbstractIn Japan, there has been an increased concern about family and community participation in the child’s educat ion. Traditionally, the role of parents and community in Japan has been one of support and less one of active involvement in school learning. Since the government commenced education reforms in the last quarter of the 20th century, a more active role for parents and the community in education has been encouraged. These reforms have been inspired by the need to tackle various problems that had arisen, such as the perceived harmful elements of society’spreoccupation with academic achievement and the problematic behavior of young people. In this paper, the following issues are examined: (1) education policy and reform measures with regard to parent and community involvement in the child’s education; (2) the state of parent and community involvement at the eve of the 20th century.Key Words: active involvement, community, education reform, Japan, parents, partnership, schooling, supportIntroduction: The Discourse on the Achievement GapWhen western observers are tempted to explain why Japanese students attain high achievement scores in international comparative assessment studies, they are likely to address the role of parents and in particular of the mother in the education of the child. Education mom is a phrase often brought forth in the discourse on Japanese education to depict the Japanese mother as being a pushy, and demanding home-bound tutor, intensely involved in the child’s education due to severe academic competition. Although this image of the Japanese mother is a stereotype spread by the popular mass media in Japan and abroad, and the extent by which Japanese mothers are absorbed in their children is exaggerated (Benjamin, 1997, p. 16; Cummings, 1989, p. 297; Stevenson & Stigler, 1992, p. 82), Stevenson and Stigler (1992) argue that Japanese parents do play an indispensable role in the academic performance of their children. During their longitudinal and cross-national research project, they and their collaborators observed that Japanese first and fifth graders persistently achieved higher on math tests than American children. Besides reciting teacher’s teaching style, cultural beliefs, and organization of schooling, Stevenson and Stigler (1992) mention parent’s role in supporting the learning conditions of the child to explain differences in achievement between elementary school students of the United States and students of Japan. In Japan, children receive more help at home with schoolwork (Chen & Stevenson, 1989; Stevenson & Stigler, 1992), and tend to perform less household chores than children in the USA (Stevenson et al., 1990; Stevenson & Stigler, 1992). More Japanese parents than American parents provide space and a personal desk and purchase workbooks for their children to supplement their regular text-books at school (Stevenson et al., 1990; Stevenson & Stigler, 1992). Additionally, Stevenson and Stigler (1992) observed that American mothers are much more readily satisfied with their child’s performance than Asian parents are, have less realistic assessments of their child’s academic perform ance, intelligence, and other personality characteristics, and subsequently have lower standards. Based on their observation of Japanese, Chinese and American parents, children and teachers, Stevenson and Stigler (1992) conclude that American families can increase the academic achievement of their children by strengthening the link between school and home, creating a physical and psychological environment that is conducive to study, and by making realistic assessments and raising standards. Also Benjamin (1997), who performed ‘day-to-day ethnography’ to find out how differences in practice between American and Japanese schools affect differences in outcomes, discusses the relationship between home and school and how the Japanese mother is involved in the academic performance standards reached by Japanese children. She argues that Japanese parents are willing to pay noticeable amounts of money for tutoring in commercial establishments to improve the child’s performance on entrance examinations, to assist in ho mework assignments, to facilitate and support their children’s participation in school requirements and activities, and to check notebooks of teachers on the child’s progress and other school-related messages from the teacher. These booklets are read and written daily by teachers and parents. Teachers regularly provide advice and reminders to parents, and write about homework assignments of the child, special activities and the child’s behavior (Benjamin, 1997, p. 119, p. 1993–1995). Newsletters, parents’ v isits to school, school reports, home visits by the teacher and observation days sustain communication in later years at school. According toBenjamin (1997), schools also inform parents about how to coach their children on proper behavior at home. Shimahara (1986), Hess and Azuma (1991), Lynn (1988) and White (1987) also try to explain national differences in educational achievement. They argue that Japanese mothers succeed in internalizing into their children academic expectations and adaptive dispositions that facilitate an effective teaching strategy, and in socializing the child into a successful person devoted to hard work.Support, Support and SupportEpstein (1995) constructed a framework of six types of involvement of parents and the community in the school: (1) parenting: schools help all families establish home environments to support children as students; (2) communicating: effective forms of school-to-home and home-to-school communications about school programs and children’s progress; (3) volu nteering: schools recruit and organize parents help and support; (4) learning at home: schools provide information and ideas to families about how to help students at home with homework and other curriculum-related activities, decisions and planning; (5) decision making: schools include parents in school decisions, develop parent leaders and representatives; and (6) collaborating with the community: schools integrate resources and services from the community to strengthen school programs, family practices, and student learning and development. All types of involvement mentioned in studies of Japanese education and in the discourse on the roots of the achievement gap belong to one of Epstein’s first four types of involvement: the creation of a conducive learn ing environment (type 4), the expression of high expectations (type 4), assistance in homework (type 4), teachers’ notebooks (type 2), mother’s willingness to facilitate school activities (type3) teachers’ advice about the child’s behavior (type 1), observ ation days by which parents observe their child in the classroom (type 2), and home visits by the teachers (type 1). Thus, when one carefully reads Stevenson and Stigler’s, Benjamin’s and other’s writings about Japanese education and Japanese students’ high achievement level, one notices that parents’ role in the child’s school learning is in particular one of support, expected and solicited by the school. The fifth type (decision making) as well as the sixth type (community involvement) is hardly ever mentioned in the discourse on the achievement gap.In 1997, the OECD’s Center for Educational Research and Innovation conducted a cross-national study to report the actual state of parents as partners in schooling in nine countries, including Japan. In its report, OECD concludes that the involvement of Japanese parents in their schools is strictly limited, and that the basis on which it takes place tends to be controlled by the teacher (OECD, 1997, p. 167). According to OECD (1997), many countries are currently adopting policies to involve families closely in the education of their children because (1) governments are decentralizing their administrations; (2) parents want to be increasingly involved; and (3) because parental involvement is said to be associated with higher achievement in school (p. 9). However, parents in Japan, where students already score highly on international achievement tests, are hardly involved in governance at the national and local level, and communication between school and family tends to be one-way (Benjamin, 1997; Fujita, 1989; OECD, 1997). Also parent–teacher associations (PTA, fubo to kyoshi no kai ) are primarily presumed to be supportive of school learning and not to participate in school governance (cf. OECD, 2001, p. 121). On the directionsof the occupying forces after the second world war, PTA were established in Japanese schools and were considered with the elective education boards to provide parents and the community an opportunity to participate actively in school learning (Hiroki, 1996, p. 88; Nakata, 1996, p. 139). The establishment of PTA and elective education boards are only two examples of numerous reform measures the occupying forces took to decentralize the formal education system and to expand educational opportunities. But after they left the country, the Japanese government was quick to undo liberal education reform measures and reduced the community and parental role in education. The stipulation that PTA should not interfere with personnel and other administrative tasks of schools, and the replacement of elective education boards by appointed ones, let local education boards believe that parents should not get involved with school education at all (Hiroki, 1996, p. 88). Teachers were regarded to be the experts and the parents to be the laymen in education (Hiroki, 1996, p. 89).In sum, studies of Japanese education point into one direction: parental involvement means being supportive, and community involvement is hardly an issue at all. But what is the actual state of parent and community involvement in Japanese schools? Are these descriptions supported by quantitative data?Statistics on Parental and Community InvolvementTo date, statistics of parental and community involvement are rare. How-ever, the school questionnaire of the TIMSS-R study did include some interesting questions that give us a clue about the degree of involvement relatively compared to the degree of involvement in other industrialized countries. The TIMSS-R study measured science and math achievement of eighth graders in 38 countries. Additionally, a survey was held among principals, teachers and students. Principals answered questions relating to school management, school characteristics, and involvement. For convenience, the results of Japan are only compared with the results of those countries with a GNP of 20650 US dollars or higher according to World Bank’s indicators in 1999.Unfortunately, only a very few items on community involvement were measured. According to the data, Japanese principals spend on average almost eight hours per month on representing the school in the community (Table I). Australian and Belgian principals spend slightly more hours and Dutch and Singaporean principals spend slightly less on representing the school and sustaining communication with the community. But when it comes to participation from the community, Japanese schools report a nearly absence of involvement (Table II). Religious groups and the business community have hardly any influence on the curriculum of the school. In contrast, half of the principals report that parents do have an impact in Japan. On one hand, this seems a surprising result when one is reminded of the centralized control of the Ministry of Education. Moreover, this control and the resulting uniform curriculum are often cited as a potential explanation of the high achievement levels in Japan. On the other hand, this extent of parental impact on the curriculum might be an indicator of the pressure parents put on schools to prepare their children appropriately for the entrance exams of senior high schools.In Table III, data on the extent of other types of parental involvement in Japan and other countries are given. In Japan, parental involvement is most common in case of schools volunteering for school projects and programs, and schools expecting parents to make sure that thechild completes his or her homework. The former is together with patrolling the grounds of the school to monitor student behavior most likely materialized through the PTA. The kinds and degree of activities of PTA vary according to the school, but the activities of the most active and well-organized PTA’s of 395 elementary schools investigated by Sumida (2001)range from facilitating sport and recreation for children, teaching greetings, encouraging safe traffic, patrolling the neighborhood, publishing the PTA newspaper to cleaning the school grounds (pp. 289–350). Surprisingly, less Japanese principals expect from the parents to check one’s child’s completion of homework than principals of other countries. In the discourse on the achievement gap, western observers report that parents and families in Japan provide more assistance with their children’s homework than parents and families outside Japan. This apparent contradiction might be the result of the fact that these data are measured at the lower secondary level while investigations of the roots of Japanese students’ high achievement levels focus on childhood education and learning at primary schools. In fact, junior high school students are given less homework in Japan than their peers in other countries and less homework than elementary school students in Japan. Instead, Japanese junior high school students spend more time at cram schools. Finally, Japanese principals also report very low degrees of expectations toward parents with regard to serving as a teacher aid in the classroom, raising funds for the school, assisting teachers on trips, and serving on committees which select school personnel and review school finances. The latter two items measure participation in school governance.In other words, the data support by and large the descriptions of parental of community involvement in Japanese schooling. Parents are requested to be supportive, but not to mount the territory of the teacher nor to be actively involved in governance. Moreover, whilst Japanese principals spend a few hours per month on communication toward the community, involvement from the community with regard to the curriculum is nearly absent, reflecting the nearly absence of accounts of community involvement in studies on Japanese education. However, the reader needs to be reminded that these data are measured at the lower secondary educational level when participation by parents in schooling decreases (Epstein, 1995; OECD, 1997; Osakafu Kyoiku Iinkai, unpublished report). Additionally, the question remains what stakeholders think of the current state of involvement in schooling. Some interesting local data provided by the Osaka Prefecture Education Board shed a light on their opinion.ReferencesBenjamin, G. R. (1997). Japanese lessons. New York: New York University Press.Cave, P. (2003). Educational reform in Japan in the 1990s: ‘Individuality’ and other uncertainties. Comparative Education Review, 37(2), 173–191.Chen, C., & Stevenson, H. W. (1989). Homework: A cross-cultural examination. Child Development, 60(3), 551–561.Chuo Kyoiku Shingikai (1996). 21 seiki o tenbo shita wagakuni no kyoiku no arikata ni tsu-ite [First Report on the Model for Japanese Education in the Perspective of theCummings, W. K. (1989). The American perception of Japanese parative Education, 25(3), 293–302.Epstein, J. L. (1995). School/family/community partnerships. Phi Delta Kappan , 701–712.Fujita, M. (1989). It’s all mother’s fault: childcare and the socialization of working mothers in Japan. The Journal of Japanese Studies , 15(1), 67–91.Harnish, D. L. (1994). Supplemental education in Japan: juku schooling and its implication. Journal of Curriculum Studies , 26(3), 323–334.Hess, R. D., & Azuma, H. (1991). Cultural support for schooling, contrasts between Japanand the United States. Educational Researcher , 20(9), 2–8, 12.Hiroki, K. (1996). Kyoiku ni okeru kodomo, oya, kyoshi, kocho no kenri, gimukankei[Rights and duties of principals, teachers, parents and children in education. InT. Horio & T. Urano (Eds.), Soshiki toshite no gakko [School as an organization](pp. 79–100). Tokyo: Kashiwa Shobo. Ikeda, H. (2000). Chiiki no kyoiku kaikaku [Local education reform]. Osaka: Kaiho Shup-pansha.Kudomi, Y., Hosogane, T., & Inui, A. (1999). The participation of students, parents and the community in promoting school autonomy: case studies in Japan. International Studies in Sociology of Education, 9(3), 275–291.Lynn, R. (1988).Educational achievement in Japan. London: MacMillan Press.Martin, M. O., Mullis, I. V. S., Gonzalez, E. J., Gregory, K. D., Smith, T. A., Chrostowski,S. J., Garden, R. A., & O’Connor, K. M. (2000). TIMSS 1999 Intern ational science report, findings from IEA’s Repeat of the Third International Mathematics and ScienceStudy at the Eight Grade.Chestnut Hill: The International Study Center.Mullis, I. V. S., Martin, M. O., Gonzalez, E. J., Gregory, K. D., Garden, R. A., O’Connor, K. M.,Chrostowski, S. J., & Smith, T. A.. (2000). TIMSS 1999 International mathemat-ics report, findings from IEA’s Repeat of the Third International Mathematics and Science Study at the Eight Grade.Chestnut Hill: The International Study Center. Ministry of Education, Science, Sports and Culture (2000).Japanese government policies in education, science, sports and culture. 1999, educational reform in progress. Tokyo: PrintingBureau, Ministry of Finance.Monbusho Ed. (1999).Heisei 11 nendo, wagakuni no bunkyoshisaku : Susumu kaikaku [Japanese government policies in education, science, sports and culture 1999: Educational reform in progress]. Tokyo: Monbusho.Educational Research for Policy and Practice (2004) 3: 95–107 © Springer 2005DOI 10.1007/s10671-004-5557-6Heidi KnipprathDepartment of MethodologySchool of Business, Public Administration and TechnologyUniversity of Twente P.O. Box 2177500 AE Enschede, The Netherlands译文：家长和社区在日本儿童教育中的作用摘要在日本，人们越来越关心家庭和社区参与到儿童教育中。
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运动小目标检测与跟踪摘要：本研究提出了一种基于相关系数的背景更新算法，克服了平均背景更新模糊图像的缺点。
然后，它用减背景的方法来检测运动目标和记录运动目标区域并使用投影直方图调整目标的中心，计算当前帧和随后帧的置信系数，研究在后续帧的目标中心。
然后，可以在后续帧跟踪运动目标。
实验结果表明，该算法能够准确地检测和自动跟踪运动目标。
关键字：背景更新，投影直方图，跟踪介绍跟踪非刚性的视频序列中的目标和识别他们的问题的重要性在许多应用领域得到增长。
例如包括一个在视频监控系统中的运动检测器，动作分析动画医学成像和人机交互(HCI)。
在连续帧中跟踪一个变形的目标在视频监控系统中是特别重要的。
有各种研究关于视频目标的提取和跟踪。
最简单的方法之一是跟踪连续两帧之间的区域的差异(Haritaoglu et al .，2000)并且它的性能可以通过使用自适应背景生成法和减背景法提高。
尽管简单的基于区别跟踪的方法在无噪声的情况下跟踪一个目标是有效的，但它经常在嘈杂，复杂的背景中失败。
如果相机有意或无意地移动，跟踪性能会进一步退化。
在阴影，噪音和闭塞的情况下跟踪目标，投票方案已经提出了一个非线性的目标特性在Amer(2003)。
作为基于帧差跟踪方法的替代方法，一个blob 或地区跟踪，可以用来定位目标的重心。
基于静止背景的假设，Wren et al.(1997)提出了一种实时blob 跟踪算法。
使用目标直方图是另一种blob 跟踪算法并且均值漂移的方法已经提出了在Comaniciu et al.(2003)。
本研究提出了一种基于相关系数的背景更新算法，克服了平均背景更新的模糊图像的缺点。
然后，它用减背景的方法来检测运动目标和记录运动目标地区并且采用投影直方图的方法来跟踪运动目标。
方法背景方法：我们随机保存没有目标运动的当前场景作为背景。
但场景将根据时间，光线和天气条件等等变化。
实时的背景更新是必要的。
因此，本文提出了一种方法来更新背景。
主要步骤如下所示：1.保存当前场景图像，把场景图像矩阵分为大小为16*16的矩阵；2.计算场景图像矩阵的方差；3.把背景图像分为大小为16*16的矩阵并且计算其方差；4.在大小为16*16的场景图像矩阵和其相应的背景矩阵中计算协方差和相关系数ρ；5.比较ρ和阈值，如果ρ大于阈值，使用现场图像代替其相应的背景图片，否则，保存原来的背景图像。
相关系数IB D D I B +=),cov(ρ(1) 其中：B ，I ：被表示为f(x ，y)，g(x ，y)，y(≤1≤x M 0≤≤N)的地面图像和大小为M*N 的场景图像的二维矩阵。
cov （B ，I ）：二维矩阵的协方差。
I B D D ,：B 和I 的方差。
cov （B ，I ），I B D D ,被表示为：cov （B ，I ）=)),((),((*11010I j i g B j i f N M M i N j --∑∑-=-=（2） ∑∑-=-=-=10102)),((*1M i N j B B j i f N M D （3）∑∑-=-=-=10102)),((*1M i N j I I j i g NM D （4）其中，I B ,代表B ，I 的区间[]1,1-∈ρ。
如果ρ的绝对值更接近1，场景图像与地面图像更相似。
有必要使用场景图像代替其相应的背景图片。
否则，保存原来的背景图像。
背景更新模型如下所示：{}{}k j i I j i B j i t t ≥=+,16*161,,,ρ （5） {}{}k j i B j i B j i t t <=,16*16,,,ρ （6）其中k ：阈值，通常是值从0.7到1。
{}16*16,j i I t ：大小为16 * 16的场景图像的行i 和列j 。
{}16*16,j i B t ：大小为16*16的背景图像的行i 和列j 。
运动目标检测方法：背景图片可以实时更新，所以我们可以利用减背景法来检测运动目标。
减背景方法如下所示：T x B x I x f t t ≥-=)()(,255)( （7） T x B x I x f t t <-=)()(,0)( （8） 其中，)(x I t ：场景图像。
)(x B t ：在t 时间的背景图像。
在二值化处理后)(x I t 和)(x B t 的区别显示出来。
T 的阈值区间通常从5到15是有意义的。
x 代表图像的像素位置。
目标跟踪：我们可以通过记录运动目标区域的方法在大小为W*H 的窗口下锁定目标。
然后我们使用投影直方图像Wang et al.(2006)那样将直方图的中间部分转移到目标的几何中心。
尤其是，规范的（i.e.，)(m H x 和垂直i.e.，)(n H y ）投影直方图形状被定义为如下所示：Ry x y x m H i i x ∈=),(),)(，(9)R y x y x n H i i y ∈=),(),)(，(10) 2Mx x m i +-=(11)2Ny y n i +-=.(12) 其中， （x ，y ）：即几何中心的目标（椭圆的中心)。
m&n ：指数。
M&N ：水平和垂直投影直方图的数量。
为了减少背景噪声和图像异常值的影响，我们引入权重提高投影直方图归一化形状的鲁棒性。
这是通过使用一个各向同性的内核函数k(·)以类似的方式如Comaniciu et al 。
(2005)。
核函数的作用是将较小的权重分配给像素远离中心本项目的直方图。
然后，目标模型加权直方图用)(m H T x 和)(n H Ty 来标示被定义为：∑=++=Mm xx T x k m Hk m H m H 1(.))((.))()( ∑=++=Nn yy T y k n Hk n H n H 1(.))((.))()( （13）其中，[]22)()(),(y y x x c y x k i i i i -+--=，22)12()12(+++=h w c （i.e.，从大小为w*h 的目标中计算得来）。
为了发现目标在后续帧，我们搜索窗口大小为W ×H 的地区锁定运动目标在第一场景图像。
然后，候选目标确定在这个窗口。
投影直方图加权目标候选用)(m H C x 和)(n H Cy 来标示被定义为：∑-++=Mm xx C xg m Hg m H m H 1(.))((.))()( ∑=++=Nn yy C yg n Hg n H n H 1(.))((.))()( （14）其中，,)()(),(22⎭⎬⎫⎩⎨⎧⎥⎦⎤⎢⎣⎡-+⎥⎦⎤⎢⎣⎡--=h y y h x x c y x g i i i i H W h *=，22)12()12(+++=H W c为了在后续帧找到一个目标的位置，我们使用比率作为形状系数匹配，其定义如下：[][]∑∈+-+-=)()(2)(2)()(l R x k Cx k i l x T x i k Mx l x H Ml x x H l ξ[][]∑∈+-+-=)()(2)(2)()(l R y kC yk i T l y y i k N y l x H N l y y H l ξ 然后，目标中心在大小为W*H 的窗口更新：)1(*)1()(--=l l x l x x k k ξ )1(*)1()(--=l l y l y y k k ξ实验结果我们随机保存在实验中没有目标运动的背景为当前场景。
然后，我们更新背景图像，用减背景方法来检测运动目标。
锁定运动目标在大小为W*H 的窗口。
我们使用投影直方图调整目标的中心，计算当前帧和后续帧的系数研究在后续帧目标的中心。
然后，可以在后续帧跟踪运动目标。
特定的流程如图1所示。
图 1. 实验的具体流程在实验中，帧的总数是120，大小为320 * 240。
背景帧如图2所示。
当前帧如图3所示。
背景更新的结果如图4所示。
图 2 背景帧图 3 当前帧图 4 背景更新后的图像背景更新之后，我们可以使用减背景方法来检测运动目标和记录运动区域。
记录运动区域的结果是图5所示(a，b)（T设置为15）。
（a）（b）图 5 记录运动区域我们使用投影直方图调整目标的中心，计算当前帧和后续帧的系数研究在后续帧目标的中心。
然后，可以在后续帧跟踪运动目标。
结果如图6和图7所示。
图 6 锁定运动目标（a）（b）图 7 跟踪运动目标表1表明，投影直方图检测比不定位检测的精度更高。
在检测和跟踪目标方面具有更高的精度。
表 1不定位检测和投影直方图检测之间的比较结论我们已经提出了一个基于相关系数的背景更新算法，并使用减背景方法来检测运动目标和记录运动目标区域，并使用投影直方图调整目标的中心，计算当前帧和后续帧的系数研究在后续帧目标的中心。
然后，可以在后续帧跟踪运动目标。
我们使用算法进行试验，并比较不定位检测和投影直方图检测的优劣。
实验结果表明，该算法能够准确地检测和自动跟踪运动目标。
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