翻译的外文文献
国际服务贸易外文文献翻译
国际服务贸易外文翻译文献(含：英文原文及中文译文)文献出处：《World Development》，2015，12（1）：35-44.英文原文The research of international service trade and economic growth theoryChakraborty Kavin1 IntroductionThe study of the relation between international trade and economic growth is one of the most active issues. Since 1980s, the world has been in transition from national economy orientating towards natural resources and manufacturing industry to global and regional economy orientating towards information resources and service industry. After the signature of GA TS in1994, the institutional arrangements on liberalizing service trade result in a world-wide involvement division and exchanges of service trade, and it is undoubtedly that the positive interaction between service trade and investment leads to economic growth. But the theoretical research on service trade lags behind practice.Is it a statistic phenomenon or a universal rule of economic growth? To approach the above two issues from theoretical and empirical perspective is of great value to policy-making.For the proposition of that "International service trade will drive economic growth". Theoretical analysis shows that although service tradeis not a direct interpretative variable to economic growth, it can effect economic growth indirectly through other growing factors and technology upgrade, but the ways and mechanisms are different in different stages. In a certain stage of economic development, service trade (including investment) will have static and dynamic effect on factors supply and technology upgrade in one county, which will lead to the domestic alteration of resources condition structure. It is the enterprises that select industry structure, technology structure and trade structure according to dynamic alteration way of comparative technology structure and trade structure, which will ultimately promote evolution of economic growth gradually. So far as operational mechanism of service trade and investment is concerned, service trade affects factors supply in one country by physical capital accumulating effect, human capital effect, technology upgrade effect, institutional transition effect, employment effect and externality of technology, then influences the upgrade of industrial structure, the upgrade of technological structure and the transition of mode of economic growth. It is obvious that dynamic effect is greater than static effect; that external effect is playing more important role than internal effect; and that technology spillover effect of foreign direct investment in service industry is greater than that of service trade in a narrow sense (including across-border supply, consumption abroad and movement of natural person).For the research of mechanism about how service trade drive economic growth. Firstly, the paper verifies the causality between service trade and economic growths concerning different economic bodies and the representative countries. The results show that there are causalities between international service trade and economic growth in the whole world, in the developed countries, in the US and in china. In the developing countries, service trade is the Granger cause of economic growth; In the whole world and the developing countries, economic growth is the Granger cause of service trade; In the US, service export is the Granger cause of economic growth, and economic growth is the Granger cause of service import. On this basis, it is concluded that the opening of service industry will benefit economic growth in one country. Secondly, in order to explore on how the service trade and investment act on economic growth, empirical studies are employed to explain the case of US and that of China. The results show that the routes by which service trade affects economic growth in the US can be rowed as follows from more significant to less: employment effect, human capital effect, physical capital effect, technology effect, institution effect. The results of empirical analysis of China can be summarized that: the routes by which service export affects economic growth can be rowed as follows: employment effect, physical capital effect, institution effect, human capital effect, technology effect; the routs by which service import affectseconomic growth can be rowed as follows: technology effect, institution effect, employment effect, human capital effect, physical capital effect; the routes by which FDI in service affects economic growth can be rowed as follows: technology effect, human capital effect, institution effect, employment effect, physical capital effect. Moreover, the effect of FDI in service is stronger than service import, and the effect of service import is stronger than service export.According to the empirical test in this paper, the conclusion can be drawn as follows: service trade in a narrow sense will have static and dynamic effects on factor supply in one country through import and export of service, FDI in service industry is one of the most important cross-border transactions and is another important channel which will affect the transition of advantages on factor supply in one country. It should be emphasized that the above-mentioned channels will have different effects on countries at different stages of economic development. Whether the roles can be brought into play or not depends on given restraints. The input output of factors themselves cannot form a clear function, but will interact together and act on economic growth hand in hand through numerous feedback chain.Chinese economy is now undergoing transformation from elementary age to middle age of industrialization. Service trade and investment in current period have both advantages and disadvantages.Based on these judgments, we propose that China should pursue a policy favoring protectionism on management of service trade and adopt relevant countermeasures as follows. Scientific development view should be formed with an eye to harmonizing development of three industries so as to lay a solid industries foundation for service trade; The strategic programming should be stipulated and the market of service trade should be opened gradually; The rule of international transfer of service trade should be mastered and environment of utilizing foreign investment on service industry should be improved.As the characteristics of the world's service-oriented economy have gradually emerged, service trade originating from the upgrading of industrial structure has developed rapidly, and the scale of service trade is rapidly expanding. From the statistical data, the total exports of world service trade rose rapidly from 365 billion U.S. dollars in 1980 to 377.779 billion U.S. dollars in 2008, an increase of 9.35 times. Compared with the trade of goods with a long history, service trade is a new form of trade. With the continuous increase in absolute size and relatively low levels, service trade has become a focus of attention in modern society.2 The impact of overall service trade on economic growthAccording to the WTO General Agreement on Trade in Services (GA TS), which was signed in 1994, trade in services includes Cross- border Supply, Consumption A broad, Commercial Presence, and naturalperson mobility. (Movement of Natural Persn) Four modes. The service trade of these four modes has completely different properties and characteristics. Therefore, it is difficult to establish a unified theoretical framework for service trade to affect economic growth. The corresponding literature is very rare. The only foreign documents are mainly Robinson et al. (2002), who simply regard service trade as a commodity. Trade, without taking into account differences in the four trade models, studied the economic growth effects of service trade liberalization using the Computable General Equilibrium (CGE) model.Using empirical methods to study the literature on the impact of overall service trade on economic growth is more, but such studies are mostly domestic scholars. Research shows that the average contribution of China's overall service trade to economic growth is 18.9%.3 Effect of Service Trade in Different Industries on Economic GrowthAt present, the literature on the impact of industry trade in service trade on economic growth is mostly concentrated in such service sectors as finance, telecommunications, and health care. These studies have basically reached a relatively unanimous conclusion that the opening of the service sector or the increase in productivity can significantly promote economic growth. . For example, studies by Beck et al. (1998), M urinde & Ryan (2003), and Eschenbach (2004) suggest that the opening of the financial sector has, to a certain extent, broken the monopoly of domesticfinancial markets and prompted the orderly competition of financial markets. On the normal development track, productivity has improved, and it has finally led to economic growth in the country. Kim (2000) studied the relationship between the development of service trade in the distribution sector and the growth of total factor productivity (TFP) using Korea's input-output data. The results show that the liberalization of service trade not only significantly promoted its own TFP. The promotion also promoted the improvement of total factor productivity in the related manufacturing sector. The total factor productivity growth brought about by service trade almost covered the entire economic sector.4 Effect of Service Trade on Economic Growth by Different Trading ModesThere are few literatures on specific transaction models and theoretical studies on the impact of trade in services on economic growth. Carr et al. (2001) & M arkusen et al. (2005) theoretically examined the commercial existence model by means of the CGE model. The impact of the trade in services on economic growth shows that the opening up of trade in services is an important source of the increase in economic welfare of a country. From the perspective of economic welfare, the opening up of trade in services is a general trend. Subsequently, the use of CGE models to theoretically examine the impact of service trade on economic growth began to prevail. For example, Rutherford et al. (2005)used the CGE model to evaluate Russia's WTO accession effects, and Ko nan &Maskus (2006) used CGE models. The potential effects of Tunisia's elimination of barriers to trade in services were studied. Their conclusions indicate that the increase in the level of economic welfare in one country can benefit from the opening up of the service market, while the elimination of FDI market access barriers in the service sector is a pattern of four trades. The most important liberalization measures are the main sources of increased welfare in a country. There are a lot of literatures on the relationship between service trade and economic growth in specific models using empirical methods. In the four modes of trade in services, commercial presence is the most important one, and from the point of view of data availability, although statistical data is still not very accurate, commercial existence of service trade is based on service industry FDI as a carrier. To achieve this, researchers can use service industry FDI data to characterize the scale of service trade in this model, and this type of trade model has received more attention. Among them, Markusen (1989) believes that the existence of commercial trade in services has two positive and negative effects. The positive effect is that competition in the service sector has led to an increase in domestic demand for the sector’s production factors, which is conducive to output growth. The effect of market size and negative effects means that the intensified competition in the domestic market of service industries has led to the withdrawal ofdomestic service-oriented enterprises from the market. The study by Markusen (1989) shows that the effect of market size after the opening of the service market far exceeds the crowding-out effect. After offsetting the crowding-out effect, it can still promote the productivity improvement of the non-service sector and further lead to the structure of domestic trade in goods. The changes, those sectors that were previously low in productivity and dependent on imports, will evolve into high-productivity export sectors, which is quite similar to the latest research findings on the interactive development of producer services and manufacturing. Hoekman (2006) and Hoekman (2006) used India as an example to examine the impact of the existence of commercial trade in services in the finance, telecommunications, and transportation sectors on the competitiveness of the goods export sector, and believe that these sectors have been liberalized. The level of soft facilities has been increased, which in turn has greatly reduced the operating costs of the downstream product manufacturing sector, which has increased the export competitiveness. With the inefficiency of the domestic service industry, the unfavorable pattern is reversed with the help of commercial presence of service trade. Feasible choice. Guerrieri et al. (2005) took the EU as the research object and analyzed the role of commercial trade in services for knowledge accumulation and economic growth. The study concluded that the openness of the service market or the relaxation of domesticservice regulations has positively promoted economic growth. It was found that the imported service items may be more able to promote economic growth than the domestic same service items due to high technological content.5 Possible Future Research DirectionsIt is not difficult to find from the above-mentioned documents that since the development of service trade started late, research on the growth of service trade began to rise gradually from the 1980s, and more than 20 years of research in this area is in the ascendant. With the further enhancement of the status of trade in services, the possible directions for future research will generally include the following aspects.From the point of view of research methodology, classification of service trade can be studied. As the theory of goods trade has gradually matured, the development practice of service trade still calls for the birth of the theory of service trade. Helpman and Markusen, international economists, expressed on different occasions that the difficulty in establishing the theoretical system of service trade lies in the fact that there are large differences in various types of service trades, and it is difficult for researchers to overcome the gap between them. Classifying service trade according to certain standards and exploring the impact of various types of service trade on economic growth is a possible direction for future research.From the perspective of the research subjects, it is possible to study China’s service trade and economic growth. China’s GDP has already ranked second in the world. However, the service industry’s added value accounted for only 40% of GDP, which is obviously not commensurate with the status of an economic power. In addition, the trade in services is still relatively small compared to the trade in goods. Under such a realistic background, what is the relationship between China's service trade and economic growth? How will service trade contribute to China's economic growth? What impact will service outsourcing have on China's economy? With China in In the next decade, how will China make service trade an engine of economic growth? From the academic point of view, economists from all countries are paying attention to China’s economic development, and China’s service trade will also be improved. It will become a research hotspot.From the perspective of research topics, it is possible to study the impact of service outsourcing on economic growth. In 2008, the scale of global service outsourcing market has reached 1.5 trillion US dollars. According to the UNCTAD (UNCT AD) speculation, the global service outsourcing market will increase by 30%-40% in the next 5-10 years.The surging service industry outsourcing is a new form of service trade. How does service outsourcing drive economic growth through employment, industrial structure upgrading, and technology spillovers?What are the differences in the impact of contracting and receiving services on economic growth in the service industry? Research on these issues will start with the development of service outsourcing to important theoretical guidance.中文译文国际服务贸易与经济增长理论与实证研究Chakraborty Kavin1 引言国际贸易与经济增长始终是国际经济学最生动的论题之一。
外文文献及翻译
外文文献原稿和译文原稿DATABASEA database may be defined as a collection interrelated data store together with as little redundancy as possible to serve one or more applications in an optimal fashion .the data are stored so that they are independent of programs which use the data .A common and controlled approach is used in adding new data and in modifying and retrieving existing data within the data base .One system is said to contain a collection of database if they are entirely separate in structure .A database may be designed for batch processing , real-time processing ,or in-line processing .A data base system involves application program, DBMS, and database.THE INTRODUCTION TO DATABASE MANAGEMENT SYSTEMSThe term database is often to describe a collection of related files that is organized into an integrated structure that provides different people varied access to the same data. In many cases this resource is located in different files in different departments throughout the organization, often known only to the individuals who work with their specific portion of the total information. In these cases, the potential value of the information goes unrealized because a person in other departments who may need it does not know it or it cannot be accessed efficiently. In an attempt to organize their information resources and provide for timely and efficient access, many companies have implemented databases.A database is a collection of related data. By data, we mean known facts that can be recorded and that have implicit meaning. For example, the names, telephone numbers, and addresses of all the people you know. You may have recorded this data in an indexed address book, or you may have stored it on a diskette using a personalcomputer and software such as DBASE Ⅲor Lotus 1-2-3. This is a collection of related data with an implicit meaning and hence is a database.The above definition of database is quite general. For example, we may consider the collection of words that made up this page of text to be usually more restricted. A database has the following implicit properties:● A database is a logically coherent collection of data with some inherent meaning. A random assortment of data cannot be referred to as a database.● A database is designed, built, and populated with data for a specific purpose. It has an intended group of user and some preconceived applications in which these users are interested.● A database represents some aspect of the real world, sometimes called the miniworld. Changes to the miniworld are reflected in the database.In other words, a database has some source from which data are derived, some degree of interaction with events in the real world, and an audience that is actively interested in the contents of the database.A database management system (DBMS) is composed of three major parts: (1) a storage subsystem that stores and retrieves data in files; (2)a modeling and manipulation subsystem that provides the means with which to organize the data and to add, delete, maintain, and update the data; and (3) an interface between the DBMS and its users. Several major trends are emerging that enhance the value and usefulness of database management systems.●Managers who require more up-to-date information to make effective decisions.●Customers who demand increasingly sophisticated information services and more current information about the status of their orders, invoices, and accounts.●Users who find that they can develop custom applications with database systems in a fraction of the time it takes to use traditional programming languages.●Organizations that discover information has a strategic value; they utilize their database systems to gain an edge over their competitors.A DBMS can organize, process, and present selected data elements from the database. This capability enables decision makers to search, probe, and query database contents in order to extract answers to nonrecurring and unplanned questions that aren’t available in regular reports. These questions might initially be vague and/or p oorly defined, but people can “browse” through the database until they have the needed information. In short, the DBMS will “mange” the stored data items and assemble the needed items from the common database in response to the queries of those who aren’t programmers. In a file-oriented system, user needing special information may communicate their needs to a programmer, who, when time permits, will write one or more programs to extract the data and prepare the information. The availability of a DBMS, however, offers users a much faster alternative communications path.DATABASE QUERYIf the DBMS provides a way to interactively enter and update the database ,as well as interrogate it ,this capability allows for managing personal database. However, it does not automatically leave an audit trail of actions and does not provide the kinds of controls necessary in a multi-user organization .There controls are only available when a set of application programs is customized for each data entry and updating function.Software for personal computers that perform some of the DBMS functions has been very popular .Individuals for personal information storage and processing intended personal computers for us .Small enterprises, professionals like doctors, architects, engineers, lawyers and so on have also used these machines extensively. By the nature of intended usage ,database system on there machines are except from several of the requirements of full-fledged database systems. Since data sharing is not intended, concurrent operations even less so ,the software can be less complex .Security and integrity maintenance are de-emphasized or absent .as data volumes will be small, performance efficiency is also less important .In fact, the only aspect of a database system that is important is data independence. Data independence ,as stated earlier ,means that application programs and user queries need not recognize physical organization of data on secondary storage. The importance of this aspect , particularly for the personal computer user ,is that this greatly simplifies database usage . The user can store ,access and manipulate data at ahigh level (close to the application)and be totally shielded from the low level (close to the machine )details of data organization.DBMS STRUCTURING TECHNIQUESSpatial data management has been an active area of research in the database field for two decades ,with much of the research being focused on developing data structures for storing and indexing spatial data .however, no commercial database system provides facilities for directly de fining and storing spatial data ,and formulating queries based on research conditions on spatial data.There are two components to data management: history data management and version management .Both have been the subjects of research for over a decade. The troublesome aspect of temporal data management is that the boundary between applications and database systems has not been clearly drawn. Specifically, it is not clear how much of the typical semantics and facilities of temporal data management can and should be directly incorporated in a database system, and how much should be left to applications and users. In this section, we will provide a list of short-term research issues that should be examined to shed light on this fundamental question.The focus of research into history data management has been on defining the semantics of time and time interval, and issues related to understanding the semantics of queries and updates against history data stored in an attribute of a record. Typically, in the context of relational databases ,a temporal attribute is defined to hold a sequence of history data for the attribute. A history data consists of a data item and a time interval for which the data item is valid. A query may then be issued to retrieve history data for a specified time interval for the temporal attribute. The mechanism for supporting temporal attributes is to that for supporting set-valued attributes in a database system, such as UniSQL.In the absence of a support for temporal attributes, application developers who need to model and history data have simply simulated temporal attributes by creating attribute for the time interval ,along with the “temporal” attribute. This of course may result in duplication of records in a table, and more complicated search predicates in queries. The one necessary topic of research in history data management is to quantitatively establish the performance (and even productivity) differences betweenusing a database system that directly supports attributes and using a conventional database system that does not support either the set-valued attributes or temporal attributes.Data security, integrity, and independenceData security prevents unauthorized users from viewing or updating the database. Using passwords, users are allowed access to the entire database of the database, called subschemas. For example, an employee database can contain all the data about an individual employee, but one group of users may be authorized to view only payroll data, while others are allowed access to only work history and medical data.Data integrity refers to the accuracy, correctness, or validity of the data in the database. In a database system, data integrity means safeguarding the data against invalid alteration or destruction. In large on-line database system, data integrity becomes a more severe problem and two additional complications arise. The first has to do with many users accessing the database concurrently. For example, if thousands of travel agents book the same seat on the same flight, the first agent’s booking will be lost. In such cases the technique of locking the record or field provides the means for preventing one user from accessing a record while another user is updating the same record.The second complication relates to hardware, software or human error during the course of processing and involves database transaction which is a group of database modifications treated as a single unit. For example, an agent booking an airline reservation involves several database updates (i.e., adding the passenger’s name and address and updating the seats-available field), which comprise a single transaction. The database transaction is not considered to be completed until all updates have been completed; otherwise, none of the updates will be allowed to take place.An important point about database systems is that the database should exist independently of any of the specific applications. Traditional data processing applications are data dependent.When a DMBS is used, the detailed knowledge of the physical organization of the data does not have to be built into every application program. The application program asks the DBMS for data by field name, for example, a coded representationof “give me customer name and balance due” would be sent to the DBMS. Without a DBMS the programmer must reserve space for the full structure of the record in the program. Any change in data structure requires changes in all the applications programs.Data Base Management System (DBMS)The system software package that handles the difficult tasks associated with creating ,accessing and maintaining data base records is called a data base management system (DBMS). A DBMS will usually be handing multiple data calls concurrently.It must organize its system buffers so that different data operations can be in process together .It provides a data definition language to specify the conceptual schema and most likely ,some of the details regarding the implementation of the conceptual schema by the physical schema.The data definition language is a high-level language, enabling one to describe the conceptual schema in terms of a “data model “.At the present time ,there are four underling structures for database management systems. They are :List structures.Relational structures.Hierarchical (tree) structures.Network structures.Management Information System(MIS)An MIS can be defined as a network of computer-based data processing procedures developed in an organization and integrated as necessary with manual and other procedures for the purpose of providing timely and effective information to support decision making and other necessary management functions.One of the most difficult tasks of the MIS designer is to develop the information flow needed to support decision making .Generally speaking ,much of the information needed by managers who occupy different levels and who have different levels and have different responsibilities is obtained from a collection of exiting information system (or subsystems)Structure Query Language (SQL)SQL is a data base processing language endorsed by the American NationalStandards Institute. It is rapidly becoming the standard query language for accessing data on relational databases .With its simple ,powerful syntax ,SQL represents a great progress in database access for all levels of management and computing professionals.SQL falls into two forms : interactive SQL and embedded SQL. Embedded SQL usage is near to traditional programming in third generation languages .It is the interactive use of SQL that makes it most applicable for the rapid answering of ad hoc queries .With an interactive SQL query you just type in a few lines of SQL and you get the database response immediately on the screen.译文数据库数据库可以被定义为一个相互联系的数据库存储的集合。
酒店服务质量管理外文文献翻译
酒店服务质量管理外文文献翻译This article examines the issue of service quality management in the hotel industry。
The importance of providing high-quality service to customers is emphasized。
as it is a key factor in customer XXX can use to improve their service quality。
such as employee training。
customer feedback。
and service recovery。
nally。
the article highlights the role of technology in service quality management and the XXX.In the hotel industry。
providing high-XXX service during their stay。
and any ings in service quality can lead to negative reviews and a loss of business。
Therefore。
XXX service quality management in order to XXX.XXX employees。
hotels XXX。
problem-solving。
XXX。
hotels XXX.XXX of service quality management is service recovery。
Even with the best ns and efforts。
mistakes and service failuresXXX must have a plan in place for addressing these XXX refunds。
外文文献翻译(图片版)
本科毕业论文外文参考文献译文及原文学院经济与贸易学院专业经济学（贸易方向）年级班别2007级 1 班学号3207004154学生姓名欧阳倩指导教师童雪晖2010 年 6 月 3 日目录1 外文文献译文（一）中国银行业的改革和盈利能力（第1、2、4部分） (1)2 外文文献原文（一）CHINA’S BANKING REFORM AND PROFITABILITY（Part 1、2、4） (9)1概述世界银行（1997年）曾声称，中国的金融业是其经济的软肋。
当一国的经济增长的可持续性岌岌可危的时候，金融业的改革一直被认为是提高资金使用效率和消费型经济增长重新走向平衡的必要（Lardy，1998年，Prasad，2007年）。
事实上，不久前，中国的国有银行被视为“技术上破产”，它们的生存需要依靠充裕的国家流动资金。
但是，在银行改革开展以来，最近，强劲的盈利能力已恢复到国有商业银行的水平。
但自从中国的国有银行在不久之前已经走上了改革的道路，它可能过早宣布银行业的改革尚未取得完全的胜利。
此外，其坚实的财务表现虽然强劲，但不可持续增长。
随着经济增长在2008年全球经济衰退得带动下已经开始软化，银行预计将在一个比以前更加困难的经济形势下探索。
本文的目的不是要评价银行业改革对银行业绩的影响，这在一个完整的信贷周期后更好解决。
相反，我们的目标是通过审查改革的进展和银行改革战略，并分析其近期改革后的强劲的财务表现，但是这不能完全从迄今所进行的改革努力分离。
本文有三个部分。
在第二节中，我们回顾了中国的大型国有银行改革的战略，以及其执行情况，这是中国银行业改革的主要目标。
第三节中分析了2007年的财务表现集中在那些在市场上拥有浮动股份的四大国有商业银行：中国工商银行（工商银行），中国建设银行（建行），对中国银行（中银）和交通银行（交通银行）。
引人注目的是中国农业银行，它仍然处于重组上市过程中得适当时候的后期。
第四节总结一个对银行绩效评估。
毕业论文外文文献翻译要求
毕业论文外文文献翻译要求
一、翻译的外文文献可以是一篇，也可以是两篇，但英文字符要求不少于2万
二、翻译的外文文献应主要选自学术期刊、学术会议的文章、有关著作及其他相关材料，应与毕业论文（设计）主题相关，并在中文译文首页用“脚注”形式注明原文作者及出处，外文原文后应附中文译文。
三、中文译文的基本撰写格式为：
1.题目:采用三号、黑体字、居中打印；
2.正文:采用小四号、宋体字，行间距一般为固定值20磅，标准字符间距。
页边距为左3cm，右2.5cm，上下各2.5cm，页面统一采用A4纸。
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1.题目：采用三号、Times New Roman字、加黑、居中打印
2.正文：采用小四号、Times New Roman字。
行间距一般为固定值20磅，标准字符间距。
页边距为左3cm，右2.5cm，上下各2.5cm，页面统一采用A4纸.
3.脚注：五号,Times New Roman，顺序为作者.题目.出处，
五、封面格式由学校统一制作（注：封面上的“翻译题目”指中文译文的题目,封面中文小四号宋体，英文小四号Times New Roman），
六、装订：左侧均匀装订，上下共两个钉，并按“封面、外文原文、译文”的顺序统一装订。
七、忌自行更改表格样式
大连工业大学艺术与信息工程学院
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包豪斯工业设计外文翻译文献
外文文献翻译(含：英文原文及中文译文)英文原文Germany Bauhaus design and Future Design TrendAbstractGerman Bauhaus had a significant influence on the modern design education, meanwhile, it established the foundation of the leading position in the world for German industrial design. Through analyzing on current industrial design conditions from different countries, art design is considered as the main part of industrial design. This paper reviewed the last 10 years’ development of industrial design program in Zhejiang University of Science and Technology. The industrial design program have taken considerable achievements in many fields, such as the practice of Germany model, disciplines construction, teaching reform, manufactures & college cooperation, project teaching and design competitions. And Y ou cannot ignore the industrial design ten trend Keywords: Bauhaus, industrial design, project teaching, practice , 10 Industrial Design Trends1. German Bauhaus and industrial designGerman Bauhaus Design and Future Design TrendsAbstractGerman Bauhaus has a significant influence. At the same time, modern design education laid the foundation for the world's leading German industrial design. By analyzing the current industrial design conditions in different countries, artistic design is considered as the main industrial design. This article reviews the process of developing industrial designs in the last 10 years. Industrial design programs have taken considerable success in many areas such as the German practice model, professional construction, teaching reform, collaboration between production and engineering colleges, teaching and design competitions and ten trends in industrial design that you cannot ignore.Key words: ten trends of Bauhaus, industrial design, project teaching, practice, industrial design1. German Bauhaus and Industrial DesignIn 1919, the school had built Bauhaus Weimar, Germany. This is known as the “cradle of world industrial design” and the history of this milestone art design. Bauhaus believes that the most important thing is to allow students to explore their own ways of designing, rather than teaching their teachers; to cultivate students' ability to think independently and critically, instead of putting certain design styles on them. Compared with other schools with similar design education, Bauhaus philosophy has a unique philosophy of education. It took a thorough reform of the traditional art design education system andestablished art design as a new professional discipline. At the same time, Walter Gropius, the founder of Bauhaus, put forward the "unified art and technology" as the leading design philosophy of education.One of Bauhaus's works is a general industrial product that actively purifies the form. Bauhaus stressed that the design of the product's shape should be based on basic geometric models such as cubes, squares, and circles. The form of the product, and outlined should be simple and varied in different ways and follow abstract forms of principles and aesthetics. Because of Bauhaus's bravery and active exploration and reform, he took a major influence on the formation of the modernist artistic style and enabled Bauhaus to design a world-class reputation. Therefore Bauhaus became a milestone in the history of modern design art.The American artist Jose Sinel first mentioned the industrial design of the term in 1919. However, in China, until 1983, the Ministry of Education had met the industrial design disciplines and sample major ordinary universities. The original name was "The main product formation was" students for the arts. In 1998, the national priority category was adjusted to be integrated into international conventions. The “major” product formation has long since focused on the human-product-environment relationship in the field of product morphology and other research. This name has replaced "industrial design" and some of the major schools for engineering and art education.Bauhaus has many top European artists during this time, such as Kandinsky and Kerry. They are famous abstract painters. Their teaching trains students and leads to Bauhaus's 20th-century art design. The most famous industrial designers such as Philip Starck behar Marc Newson and Maca graduated from the School of Art Design. Their success proves that industrial design education in art design education is effective. The product form design is still an important aspect. Industrial design in undergraduate industrial design research is currently an important part of the famous Art Design School.The Academy of Art and Design of the Norwegian Royal Academy of Arts, the University Politecnico Duisburg-Esse Milan, the applied sciences and arts of Hannover University (Hanover Industrial Design Division), all of whom belong to the School of Art and Design.According to a survey: the American Association of Industrial Designers (IDSA organized by the United States) in 1998, there are 49 colleges, which have industrial design undergraduate or graduate programs registered on the IDSA-sponsored list. Typical industrial design students are usually set up in art schools and can obtain bachelor degree or above, fine arts or related majors. Most people are accredited to the school NASAD (National Association of Arts and Design). Only 15 - schools are not certified. After five years o f IDSA’s announcement, only registered industrial design students can be recognized. Among them are37 industrial design majors in universities, 6 in design colleges, and 4 in art schools. This situation has not changed in the current year.Asia: In Japan, industrial design majors also set in art schools or independent industrial design faculties, such as Tokyo Zokei University, Musashino Art University, Tama Art University, and University of Tsukuba etc. In Hongkong, The Hong Kong Polytechnic University has famous industrial design programs. In Taiwan, Shih Chien University, National Cheng Kung University, National Yunlin University of Science & Technology have famous industrial design programs. In mainland of China, Jiangnan University, Tsinghua University, Hunan University, Tongji University and the Guangzhou academic of fine arts all have their industrial design departments in the art design schools or departments.2 10 Industrial Design Trends Y ou Can't Ignore2.1 Design For A CauseCompanies including Herman Miller and American Apparel are promoting their ideals through design. Y ves Béhar's leaf lamp for Herman Miller (shown) uses a biomorphic grid of LEDs, which consume 40% percent less energy than fluorescent lights and last for 100,000 hours. And Nike plans to make its entire footwear line out of sustainable materials by 2010.2.2 SimplexitySteve McCallion, executive creative director of Portland, Ore.-basedindustrial design firm Ziba Design, says there's a trend toward "simplexity," products that have many functions but are approachable, ergonomically correct and easy to use--like Apple's iPhone. The baby boomers have also propelled simplexity; as the generation ages, the need for easy-to-use, at-home medical equipment becomes greater. Ami V erhalen, director of industrial design at Madison, Wis.-based Design Concepts, says that in-home health care will be a huge driver for product innovation in the upcoming decade.2.3 PersonalizationFrom Nike ID shoes to Build-a-Bear teddies, retailers are adding a "build your own" element to brands. Do it yourself--or DIY--serves as an important element of this trend. Publications like Ready Made magazine and books like designer Wendy Mullin's Sew U encourage consumers to put their own spin on things.2.4 GlobalizationLike other industries, outsourcing has affected international design. Today a designer in Delhi might be working with a manufacturer in Columbus. Steve McCallion says that the globalization of product design has created Internet communities that enable more people to participate in the design process. Companies like Kid Robot can employ toy designers from Tokyo to Tucson with greater ease than ever.2.5 OrnamentationIn fashion design, we're seeing a return to minimalism, but in home decor, ornate details are in fashion. For the first time in decades, wallpaper is in fashion, and the details are rich--brocades, velvets and jewel-tone colors. Long-forgotten textile designers like Florence Broadhurst and V era Neumann are receiving attention from a new generation of design-savvy consumers.2.6 Polarization Of DesignBig-box or luxury retailer? Many experts say that design has been polarized, with innovative products available at both the very high end (Neiman Marcus, Moss) and the very low end (Target, Ikea). Meanwhile, midrange retailers like Macy's suffer from lack of fresh, on-trend ideas. That isolates the huge chunk of the population that can afford something higher-end than the $200 Malm bed at Ikea but scoff at the price of a $16,000 Hastens mattress.2.7 Pink DesignGadgets are a guy's game, right? Not if you consider the latest products with feminine mystique. Motorola released a lipstick pink Razr cellphone, and more recently, LG released a Prada phone. More and more manufacturers are creating sleeker, feminized versions of their clunky, chunky products, and both men and women are biting. Want proof of the feminization of product design? Just check out , which rates several items a day as "Geek chic" or "Just Plain Geeky."2.8 Mass ImperfectionSome designers are creating intentionally flawed pieces, like designer Jason Miller's duct tape chair or Bodum's Pavina glassware collection, which uses mouth-blown double-walled glass, giving each piece a slight variation in height, thickness and weight. Whiskered and weathered textiles--on denim as well as furniture and tapestries--are more recognizable examples of intentional imperfection in production.2.9 CraftAs mass retailers like Target become more design-focused, there's a countertrend of independent manufacturers and designers creating one-off, heirloom pieces. Where to find these limited-edition treasures? Artisan e-commerce sites like , classical craft companies like Heath Ceramics and modernist design houses such as Design Within Reach.2.10 Focus On The Other 90%Anthony Pannozzo, vice president of design strategy at Waltham, Mass.-based firm Herbst LaZar Bell, says that well-designed products are available to only 10% of the world's population. However, more and more designers are starting to cater to consumers in Africa, Asia and Latin America.中文译文德国包豪斯设计与未来设计趋势摘要德国包豪斯有显著的影响, 与此同时, 现代设计教育奠定了基础, 它处于世界领先地位的德国工业设计。
外文文献及翻译
Yunnan Ethnic pattern in Packaging DesignAbstract: Art is a folk Mother of the arts，is the source of the new art, From which to draw a strong tradition of high—grade Nutrition。
The persons belonging to national folk arts Ethnic patterns，are folk arts Intraoperative a gem, its development Research，and with the means of modern art，art wind Grid，professional skills combine to form a unique Style and features a modern design There are important applications，this paper focuses on Minority Folk pattern in modern packaging design Meter applications are discussed.Keywords: Yunnan Ethnic. Pattern。
Packaging Design.IntroductionYunnan is a multi-ethnic province, Here multiply survive the Han, Yi, Bai More than twenty families， Zhuang, Miao， Dai, etc。
Nation. Long history of various ethnic groups in Yunnan Province， the source is far Long, creating a rich and colorful Folk art。
论文外文文献翻译
论文外文文献翻译以下是一篇700字左右的论文外文文献翻译：原文题目：The Role of Artificial Intelligence in Medical Diagnostics: A Review原文摘要：In recent years, there has been a growing interest in the use of artificial intelligence (AI) in the field of medical diagnostics. AI has the potential to improve the accuracy and efficiency of medical diagnoses, and can assist clinicians in making treatment decisions. This review aims to examine the current state of AI in medical diagnostics, and discuss its advantages and limitations. Several AI techniques, including machine learning, deep learning, and natural language processing, are discussed. The review also examines the ethical and legal considerations associated with the use of AI in medical diagnostics. Overall, AI has shown great promise in improving medical diagnostics, but further research is needed to fully understand its potential benefits and limitations.AI在医学诊断中发挥的作用：一项综述近年来，人工智能（AI）在医学诊断领域的应用引起了越来越多的关注。
外文参考文献(带中文翻译)
外文资料原文涂敏之会计学 8051208076Title:Future of SME finance（c）Background – the environment for SME finance has changedFuture economic recovery will depend on the possibility of Crafts, Trades and SMEs to exploit their potential for growth and employment creation.SMEs make a major contribution to growth and employment in the EU and are at the heart of the Lisbon Strategy, whose main objective is to turn Europe into the most competitive and dynamic knowledge-based economy in the world. However, the ability of SMEs to grow depends highly on their potential to invest in restructuring, innovation and qualification. All of these investments need capital and therefore access to finance.Against this background the consistently repeated complaint of SMEs about their problems regarding access to finance is a highly relevant constraint that endangers the economic recovery of Europe.Changes in the finance sector influence the behavior of credit institutes towards Crafts, Trades and SMEs. Recent and ongoing developments in the banking sector add to the concerns of SMEs and will further endanger their access to finance. The main changes in the banking sector which influence SME finance are:•Globalization and internationalization have increased the competition and the profit orientation in the sector;•worsening of the economic situations in some institutes (burst of the ITC bubble, insolvencies) strengthen the focus on profitability further;•Mergers and restructuring created larger structures and many local branches, which had direct and personalized contacts with small enterprises, were closed;•up-coming implementation of new capital adequacy rules (Basel II) will also change SME business of the credit sector and will increase its administrative costs;•Stricter interpretation of State-Aide Rules by the European Commission eliminates the support of banks by public guarantees; many of the effected banks are very active in SME finance.All these changes result in a higher sensitivity for risks and profits in the financesector.The changes in the finance sector affect the accessibility of SMEs to finance.Higher risk awareness in the credit sector, a stronger focus on profitability and the ongoing restructuring in the finance sector change the framework for SME finance and influence the accessibility of SMEs to finance. The most important changes are: •In order to make the higher risk awareness operational, the credit sector introduces new rating systems and instruments for credit scoring;•Risk assessment of SMEs by banks will force the enterprises to present more and better quality information on their businesses;•Banks will try to pass through their additional costs for implementing and running the new capital regulations (Basel II) to their business clients;•due to the increase of competition on interest rates, the bank sector demands more and higher fees for its services (administration of accounts, payments systems, etc.), which are not only additional costs for SMEs but also limit their liquidity;•Small enterprises will lose their personal relationship with decision-makers in local branches –the credit application process will become more formal and anonymous and will probably lose longer;•the credit sector will lose more and more i ts “public function” to provide access to finance for a wide range of economic actors, which it has in a number of countries, in order to support and facilitate economic growth; the profitability of lending becomes the main focus of private credit institutions.All of these developments will make access to finance for SMEs even more difficult and / or will increase the cost of external finance. Business start-ups and SMEs, which want to enter new markets, may especially suffer from shortages regarding finance. A European Code of Conduct between Banks and SMEs would have allowed at least more transparency in the relations between Banks and SMEs and UEAPME regrets that the bank sector was not able to agree on such a commitment.Towards an encompassing policy approach to improve the access of Crafts, Trades and SMEs to financeAll analyses show that credits and loans will stay the main source of finance for the SME sector in Europe. Access to finance was always a main concern for SMEs, but the recent developments in the finance sector worsen the situation even more.Shortage of finance is already a relevant factor, which hinders economic recovery in Europe. Many SMEs are not able to finance their needs for investment.Therefore, UEAPME expects the new European Commission and the new European Parliament to strengthen their efforts to improve the framework conditions for SME finance. Europe’s Crafts, Trades and SMEs ask for an encompassing policy approach, which includes not only the conditions for SMEs’ access to l ending, but will also strengthen their capacity for internal finance and their access to external risk capital.From UEAPME’s point of view such an encompassing approach should be based on three guiding principles:•Risk-sharing between private investors, financial institutes, SMEs and public sector;•Increase of transparency of SMEs towards their external investors and lenders;•improving the regulatory environment for SME finance.Based on these principles and against the background of the changing environment for SME finance, UEAPME proposes policy measures in the following areas:1. New Capital Requirement Directive: SME friendly implementation of Basel IIDue to intensive lobbying activities, UEAPME, together with other Business Associations in Europe, has achieved some improvements in favour of SMEs regarding the new Basel Agreement on regulatory capital (Basel II). The final agreement from the Basel Committee contains a much more realistic approach toward the real risk situation of SME lending for the finance market and will allow the necessary room for adaptations, which respect the different regional traditions and institutional structures.However, the new regulatory system will influence the relations between Banks and SMEs and it will depend very much on the way it will be implemented into European law, whether Basel II becomes burdensome for SMEs and if it will reduce access to finance for them.The new Capital Accord form the Basel Committee gives the financial market authorities and herewith the European Institutions, a lot of flexibility. In about 70 areas they have room to adapt the Accord to their specific needs when implementing itinto EU law. Some of them will have important effects on the costs and the accessibility of finance for SMEs.UEAPME expects therefore from the new European Commission and the new European Parliament:•The implementation of the new Capital Requirement Directive will be costly for the Finance Sector (up to 30 Billion Euro till 2006) and its clients will have to pay for it. Therefore, the implementation – especially for smaller banks, which are often very active in SME finance –has to be carried out with as little administrative burdensome as possible (reporting obligations, statistics, etc.).•The European Regulators must recognize traditional instruments for collaterals (guarantees, etc.) as far as possible.•The European Commission and later the Member States should take over the recommendations from the European Parliament with regard to granularity, access to retail portfolio, maturity, partial use, adaptation of thresholds, etc., which will ease the burden on SME finance.2. SMEs need transparent rating proceduresDue to higher risk awareness of the finance sector and the needs of Basel II, many SMEs will be confronted for the first time with internal rating procedures or credit scoring systems by their banks. The bank will require more and better quality information from their clients and will assess them in a new way. Both up-coming developments are already causing increasing uncertainty amongst SMEs.In order to reduce this uncertainty and to allow SMEs to understand the principles of the new risk assessment, UEAPME demands transparent rating procedures –rating procedures may not become a “Black Box” for SMEs: •The bank should communicate the relevant criteria affecting the rating of SMEs.•The bank should inform SMEs about its assessment in order to allow SMEs to improve.The negotiations on a European Code of Conduct between Banks and SMEs , which would have included a self-commitment for transparent rating procedures by Banks, failed. Therefore, UEAPME expects from the new European Commission and the new European Parliament support for:•binding rules in the framework of the new Capital Adequacy Directive,which ensure the transparency of rating procedures and credit scoring systems for SMEs;•Elaboration of national Codes of Conduct in order to improve the relations between Banks and SMEs and to support the adaptation of SMEs to the new financial environment.3. SMEs need an extension of credit guarantee systems with a special focus on Micro-LendingBusiness start-ups, the transfer of businesses and innovative fast growth SMEs also depended in the past very often on public support to get access to finance. Increasing risk awareness by banks and the stricter interpretation of State Aid Rules will further increase the need for public support.Already now, there are credit guarantee schemes in many countries on the limit of their capacity and too many investment projects cannot be realized by SMEs.Experiences show that Public money, spent for supporting credit guarantees systems, is a very efficient instrument and has a much higher multiplying effect than other instruments. One Euro form the European Investment Funds can stimulate 30 Euro investments in SMEs (for venture capital funds the relation is only 1:2).Therefore, UEAPME expects the new European Commission and the new European Parliament to support:•The extension of funds for national credit guarantees schemes in the framework of the new Multi-Annual Programmed for Enterprises;•The development of new instruments for securitizations of SME portfolios;•The recognition of existing and well functioning credit guarantees schemes as collateral;•More flexibility within the European Instruments, because of national differences in the situation of SME finance;•The development of credit guarantees schemes in the new Member States;•The development of an SBIC-like scheme in the Member States to close the equity gap (0.2 – 2.5 Mio Euro, according to the expert meeting on PACE on April 27 in Luxemburg).•the development of a financial support scheme to encourage the internalizations of SMEs (currently there is no scheme available at EU level: termination of JOP, fading out of JEV).4. SMEs need company and income taxation systems, whichstrengthen their capacity for self-financingMany EU Member States have company and income taxation systems with negative incentives to build-up capital within the company by re-investing their profits. This is especially true for companies, which have to pay income taxes. Already in the past tax-regimes was one of the reasons for the higher dependence of Europe’s SMEs on bank lending. In future, the result of rating w ill also depend on the amount of capital in the company; the high dependence on lending will influence the access to lending. This is a vicious cycle, which has to be broken.Even though company and income taxation falls under the competence of Member States, UEAPME asks the new European Commission and the new European Parliament to publicly support tax-reforms, which will strengthen the capacity of Crafts, Trades and SME for self-financing. Thereby, a special focus on non-corporate companies is needed.5. Risk Capital – equity financingExternal equity financing does not have a real tradition in the SME sector. On the one hand, small enterprises and family business in general have traditionally not been very open towards external equity financing and are not used to informing transparently about their business.On the other hand, many investors of venture capital and similar forms of equity finance are very reluctant regarding investing their funds in smaller companies, which is more costly than investing bigger amounts in larger companies. Furthermore it is much more difficult to set out of such investments in smaller companies.Even though equity financing will never become the main source of financing for SMEs, it is an important instrument for highly innovative start-ups and fast growing companies and it has therefore to be further developed. UEAPME sees three pillars for such an approach where policy support is needed:Availability of venture capital•The Member States should review their taxation systems in order to create incentives to invest private money in all forms of venture capital.•Guarantee instruments for equity financing should be further developed.Improve the conditions for investing venture capital into SMEs•The development of secondary markets for venture capital investments in SMEs should be supported.•Accounting Standards for SMEs should be revised in order to easetransparent exchange of information between investor and owner-manager.Owner-managers must become more aware about the need for transparency towards investors•SME owners will have to realise that in future access to external finance (venture capital or lending) will depend much more on a transparent and open exchange of information about the situation and the perspectives of their companies.•In order to fulfil the new needs for transparency, SMEs will have to use new information instruments (business plans, financial reporting, etc.) and new management instruments (risk-management, financial management, etc.).外文资料翻译涂敏之会计学 8051208076题目：未来的中小企业融资背景：中小企业融资已经改变未来的经济复苏将取决于能否工艺品，贸易和中小企业利用其潜在的增长和创造就业。
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。
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。
文学作品中英文对照外文翻译文献
文学作品中英文对照外文翻译文献
本文旨在汇总文学作品中的英文和中文对照外文翻译文献，共有以下几篇：
1. 《傲慢与偏见》
翻译：英文原版名为“Pride and Prejudice”，中文版由钱钟书翻译。
该小说是英国作家简.奥斯汀的代表作之一，描绘了19世纪英国中上层社会的生活和爱情故事。
2. 《了不起的盖茨比》
翻译：英文原版名为“The Great Gatsby”，中文版由杨绛翻译。
小说主要讲述了一个居住在纽约长岛的年轻白领盖茨比为了追求他的旧爱黛西而付出的努力，是20世纪美国文学的经典之作。
3. 《麦田里的守望者》
翻译：英文原版名为“The Catcher in the Rye”，中文版由施蛰存翻译。
该小说主人公霍尔顿是美国现代文学中最为知名的反英雄形象之一，作品深刻地揭示了青少年内心的孤独和矛盾。
4. 《1984》
翻译：英文原版名为“1984”，中文版由李敬瑞翻译。
该小说是英国作家乔治.奥威尔的代表作之一，描绘了一个虚构的极权主义社会。
以上是部分文学作品的中英文对照外文翻译文献，可以帮助读者更好地理解和学习相关文学作品。
外文文献翻译原文+译文
外文文献翻译原文Analysis of Con tin uous Prestressed Concrete BeamsChris BurgoyneMarch 26, 20051、IntroductionThis conference is devoted to the development of structural analysis rather than the strength of materials, but the effective use of prestressed concrete relies on an appropriate combination of structural analysis techniques with knowledge of the material behaviour. Design of prestressed concrete structures is usually left to specialists; the unwary will either make mistakes or spend inordinate time trying to extract a solution from the various equations.There are a number of fundamental differences between the behaviour of prestressed concrete and that of other materials. Structures are not unstressed when unloaded; the design space of feasible solutions is totally bounded；in hyperstatic structures, various states of self-stress can be induced by altering the cable profile, and all of these factors get influenced by creep and thermal effects. How were these problems recognised and how have they been tackled?Ever since the development of reinforced concrete by Hennebique at the end of the 19th century (Cusack 1984), it was recognised that steel and concrete could be more effectively combined if the steel was pretensioned, putting the concrete into compression. Cracking could be reduced, if not prevented altogether, which would increase stiffness and improve durability. Early attempts all failed because the initial prestress soon vanished, leaving the structure to be- have as though it was reinforced; good descriptions of these attempts are given by Leonhardt (1964) and Abeles (1964).It was Freyssineti’s observations of the sagging of the shallow arches on three bridges that he had just completed in 1927 over the River Allier near Vichy which led directly to prestressed concrete (Freyssinet 1956). Only the bridge at Boutiron survived WWII (Fig 1). Hitherto, it had been assumed that concrete had a Young’s modulus which remained fixed, but he recognised that the de- ferred strains due to creep explained why the prestress had been lost in the early trials. Freyssinet (Fig. 2) also correctly reasoned that high tensile steel had to be used, so that some prestress would remain after the creep had occurred, and alsothat high quality concrete should be used, since this minimised the total amount of creep. The history of Freyssineti’s early prestressed concrete work is written elsewhereFigure1:Boutiron Bridge,Vic h yFigure 2: Eugen FreyssinetAt about the same time work was underway on creep at the BRE laboratory in England ((Glanville 1930) and (1933)). It is debatable which man should be given credit for the discovery of creep but Freyssinet clearly gets the credit for successfully using the knowledge to prestress concrete.There are still problems associated with understanding how prestressed concrete works, partly because there is more than one way of thinking about it. These different philosophies are to some extent contradictory, and certainly confusing to the young engineer. It is also reflected, to a certain extent, in the various codes of practice.Permissible stress design philosophy sees prestressed concrete as a way of avoiding cracking by eliminating tensile stresses; the objective is for sufficient compression to remain after creep losses. Untensionedreinforcement, which attracts prestress due to creep, is anathema. This philosophy derives directly from Freyssinet’s logic and is primarily a working stress concept.Ultimate strength philosophy sees prestressing as a way of utilising high tensile steel as reinforcement. High strength steels have high elastic strain capacity, which could not be utilised when used as reinforcement; if the steel is pretensioned, much of that strain capacity is taken out before bonding the steel to the concrete. Structures designed this way are normally designed to be in compression everywhere under permanent loads, but allowed to crack under high live load. The idea derives directly from the work of Dischinger (1936) and his work on the bridge at Aue in 1939 (Schonberg and Fichter 1939), as well as that of Finsterwalder (1939). It is primarily an ultimate load concept. The idea of partial prestressing derives from these ideas.The Load-Balancing philosophy, introduced by T.Y. Lin, uses prestressing to counter the effect of the permanent loads (Lin 1963). The sag of the cables causes an upward force on the beam, which counteracts the load on the beam. Clearly, only one load can be balanced, but if this is taken as the total dead weight, then under that load the beam will perceive only the net axial prestress and will have no tendency to creep up or down.These three philosophies all have their champions, and heated debates take place between them as to which is the most fundamental.2、Section designFrom the outset it was recognised that prestressed concrete has to be checked at both the working load and the ultimate load. For steel structures, and those made from reinforced concrete, there is a fairly direct relationship between the load capacity under an allowable stress design, and that at the ultimate load under an ultimate strength design. Older codes were based on permissible stresses at the working load; new codes use moment capacities at the ultimate load. Different load factors are used in the two codes, but a structure which passes one code is likely to be acceptable under the other.For prestressed concrete, those ideas do not hold, since the structure is highly stressed, even when unloaded. A small increase of load can cause some stress limits to be breached, while a large increase in load might be needed to cross other limits. The designer has considerable freedom to vary both the working load and ultimate load capacities independently; both need to be checked.A designer normally has to check the tensile and compressive stresses, in both the top and bottom fibre of the section, for every load case. The critical sections are normally, but not always, the mid-span and the sections over piers but other sections may become critical ，when the cable profile has to be determined.The stresses at any position are made up of three components, one of which normally has a different sign from the other two; consistency of sign convention is essential.If P is the prestressing force and e its eccentricity, A and Z are the area of the cross-section and its elastic section modulus, while M is the applied moment, then where ft and fc are the permissible stresses in tension and compression.c e t f ZM Z P A P f ≤-+≤Thus, for any combination of P and M , the designer already has four in- equalities to deal with.The prestressing force differs over time, due to creep losses, and a designer isusually faced with at least three combinations of prestressing force and moment;• the applied moment at the time the prestress is first applied, before creep losses occur,• the maximum applied moment after creep losses, and• the minimum applied moment after creep losses.Figure 4: Gustave MagnelOther combinations may be needed in more complex cases. There are at least twelve inequalities that have to be satisfied at any cross-section, but since an I-section can be defined by six variables, and two are needed to define the prestress, the problem is over-specified and it is not immediately obvious which conditions are superfluous. In the hands of inexperienced engineers, the design process can be very long-winded. However, it is possible to separate out the design of the cross-section from the design of the prestress. By considering pairs of stress limits on the same fibre, but for different load cases, the effects of the prestress can be eliminated, leaving expressions of the form:rangestress e Perm issibl Range Mom entZ These inequalities, which can be evaluated exhaustively with little difficulty, allow the minimum size of the cross-section to be determined.Once a suitable cross-section has been found, the prestress can be designed using a construction due to Magnel (Fig.4). The stress limits can all be rearranged into the form:()M fZ PA Z e ++-≤1 By plotting these on a diagram of eccentricity versus the reciprocal of the prestressing force, a series of bound lines will be formed. Provided the inequalities (2) are satisfied, these bound lines will always leave a zone showing all feasible combinations of P and e. The most economical design, using the minimum prestress, usually lies on the right hand side of the diagram, where the design is limited by the permissible tensile stresses.Plotting the eccentricity on the vertical axis allows direct comparison with the crosssection, as shown in Fig. 5. Inequalities (3) make no reference to the physical dimensions of the structure, but these practical cover limits can be shown as wellA good designer knows how changes to the design and the loadings alter the Magnel diagram. Changing both the maximum andminimum bending moments, but keeping the range the same, raises and lowers the feasible region. If the moments become more sagging the feasible region gets lower in the beam.In general, as spans increase, the dead load moments increase in proportion to the live load. A stage will be reached where the economic point (A on Fig.5) moves outside the physical limits of the beam; Guyon (1951a) denoted the limiting condition as the critical span. Shorter spans will be governed by tensile stresses in the two extreme fibres, while longer spans will be governed by the limiting eccentricity and tensile stresses in the bottom fibre. However, it does not take a large increase in moment ，at which point compressive stresses will govern in the bottom fibre under maximum moment.Only when much longer spans are required, and the feasible region moves as far down as possible, does the structure become governed by compressive stresses in both fibres.3、Continuous beamsThe design of statically determinate beams is relatively straightforward; the engineer can work on the basis of the design of individual cross-sections, as outlined above. A number of complications arise when the structure is indeterminate which means that the designer has to consider, not only a critical section,but also the behaviour of the beam as a whole. These are due to the interaction of a number of factors, such as Creep, Temperature effects and Construction Sequence effects. It is the development of these ideas whichforms the core of this paper. The problems of continuity were addressed at a conference in London (Andrew and Witt 1951). The basic principles, and nomenclature, were already in use, but to modern eyes concentration on hand analysis techniques was unusual, and one of the principle concerns seems to have been the difficulty of estimating losses of prestressing force.3.1 Secondary MomentsA prestressing cable in a beam causes the structure to deflect. Unlike the statically determinate beam, where this motion is unrestrained, the movement causes a redistribution of the support reactions which in turn induces additional moments. These are often termed Secondary Moments, but they are not always small, or Parasitic Moments, but they are not always bad.Freyssinet’s bridge across the Marne at Luzancy, started in 1941 but not completed until 1946, is often thought of as a simply supported beam, but it was actually built as a two-hinged arch (Harris 1986), with support reactions adjusted by means of flat jacks and wedges which were later grouted-in (Fig.6). The same principles were applied in the later and larger beams built over the same river.Magnel built the first indeterminate beam bridge at Sclayn, in Belgium (Fig.7) in 1946. The cables are virtually straight, but he adjusted the deck profile so that the cables were close to the soffit near mid-span. Even with straight cables the sagging secondary momentsare large; about 50% of the hogging moment at the central support caused by dead and live load.The secondary moments cannot be found until the profile is known but the cablecannot be designed until the secondary moments are known. Guyon (1951b) introduced the concept of the concordant profile, which is a profile that causes no secondary moments; es and ep thus coincide. Any line of thrust is itself a concordant profile.The designer is then faced with a slightly simpler problem; a cable profile has to be chosen which not only satisfies the eccentricity limits (3) but is also concordant. That in itself is not a trivial operation, but is helped by the fact that the bending moment diagram that results from any load applied to a beam will itself be a concordant profile for a cable of constant force. Such loads are termed notional loads to distinguish them from the real loads on the structure. Superposition can be used to progressively build up a set of notional loads whose bending moment diagram gives the desired concordant profile.3.2 Temperature effectsTemperature variations apply to all structures but the effect on prestressed concrete beams can be more pronounced than in other structures. The temperature profile through the depth of a beam (Emerson 1973) can be split into three components for the purposes of calculation (Hambly 1991). The first causes a longitudinal expansion, which is normally released by the articulation of the structure; the second causes curvature which leads to deflection in all beams and reactant moments in continuous beams, while the third causes a set of self-equilibrating set of stresses across the cross-section.The reactant moments can be calculated and allowed-for, but it is the self- equilibrating stresses that cause the main problems for prestressed concrete beams. These beams normally have high thermal mass which means that daily temperature variations do not penetrate to the core of the structure. The result is a very non-uniform temperature distribution across the depth which in turn leads to significant self-equilibrating stresses. If the core of the structure is warm, while the surface is cool, such as at night, then quite large tensile stresses can be developed on the top and bottom surfaces. However, they only penetrate a very short distance into the concrete and the potential crack width is very small. It can be very expensive to overcome the tensile stress by changing the section or the prestress。
(完整word版)外文文献及翻译doc
Criminal Law1.General IntroductionCriminal law is the body of the law that defines criminal offenses, regulates the apprehension, charging, and trial of suspected offenders,and fixes punishment for convicted persons. Substantive criminal law defines particular crimes, and procedural law establishes rules for the prosecution of crime. In a democratic society, it is the function of the legislative bodies to decide what behavior will be made criminal and what penalties will be attached to violations of the law.Capital punishment may be imposed in some jurisdictions for the most serious crimes. And physical or corporal punishment may still be imposed such as whipping or caning, although these punishments are prohibited in much of the world. A convict may be incarcerated in prison or jail and the length of incarceration may vary from a day to life.Criminal law is a reflection of the society that produce it. In an Islamic theocracy, such as Iran, criminal law will reflect the religious teachings of the Koran; in an Catholic country, it will reflect the tenets of Catholicism. In addition, criminal law will change to reflect changes in society, especially attitude changes. For instance, use of marijuana was once considered a serious crime with harsh penalties, whereas today the penalties in most states are relatively light. As severity of the penaltieswas reduced. As a society advances, its judgments about crime and punishment change.2.Elements of a CrimeObviously, different crimes require different behaviors, but there are common elements necessary for proving all crimes. First, the prohibited behavior designated as a crime must be clearly defined so that a reasonable person can be forewarned that engaging in that behavior is illegal. Second, the accused must be shown to have possessed the requisite intent to commit the crime. Third, the state must prove causation. Finally, the state must prove beyond a reasonable doubt that the defendant committed the crime.(1) actus reusThe first element of crime is the actus reus.Actus is an act or action and reus is a person judicially accused of a crime. Therefore, actus reus is literally the action of a person accused of a crime. A criminal statute must clearly define exactly what act is deemed “guilty”---that is, the exact behavior that is being prohibited. That is done so that all persons are put on notice that if they perform the guilty act, they will be liable for criminal punishment. Unless the actus reus is clearly defined, one might not know whether or not on e’s behavior is illegal.Actus reus may be accomplished by an action, by threat of action,or exceptionally, by an omission to act, which is a legal duty to act. For example, the act of Cain striking Abel might suffice, or a parent’s failure to give to a young child also may provide the actus reus for a crime.Where the actus reus is a failure to act, there must be a duty of care. A duty can arise through contract, a voluntary undertaking, a blood relation, and occasionally through one’s official position. Duty also can arise from one’s own creation of a dangerous situation.(2)mens reaA second element of a crime is mens rea. Mens rea refers to an individual’s state of mind when a crime is committed. While actus reus is proven by physical or eyewitness evidence, mens rea is more difficult to ascertain. The jury must determine for itself whether the accused had the necessary intent to commit the act.A lower threshold of mens rea is satisfied when a defendant recognizes an act is dangerous but decides to commit it anyway. This is recklessness. For instance, if Cain tears a gas meter from a wall, and knows this will let flammable gas escape into a neighbor’s house, he could be liable for poisoning. Courts often consider whether the actor did recognise the danger, or alternatively ought to have recognized a danger (though he did not) is tantamount to erasing intent as a requirement. In this way, the importance of mens rea hasbeen reduced in some areas of the criminal law.Wrongfulness of intent also may vary the seriousness of an offense. A killing committed with specific intent to kill or with conscious recognition that death or serious bodily harm will result, would be murder, whereas a killing affected by reckless acts lacking such a consciousness could be manslaughter.(3)CausationThe next element is causation. Often the phrase “but for”is used to determine whether causation has occurred. For example, we might say “Cain caused Abel”, by which we really mean “Cain caused Abel’s death. ”In other words, ‘but for Cain’s act, Abel would still be alive.” Causation, then, means “but for” the actions of A, B would not have been harmed. In criminal law, causation is an element that must be proven beyond a reasonable doubt.(4) Proof beyond a Reasonable DoubtIn view of the fact that in criminal cases we are dealing with the life and liberty of the accused person, as well as the stigma accompanying conviction, the legal system places strong limits on the power of the state to convict a person of a crime. Criminal defendants are presumed innocent. The state must overcome this presumption of innocence by proving every element of the offense charged against the defendant beyond a reasonable doubt to thesatisfaction of all the jurors. This requirement is the primary way our system minimizes the risk of convicting an innocent person.The state must prove its case within a framework of procedural safeguards that are designed to protect the accused. The state’s failure to prove any material element of its case results in the accused being acquitted or found not guilty, even though he or she may actually have committed the crime charged.3. Strict LiabilityIn modern society, some crimes require no more mens rea, and they are known as strict liability offenses. For in stance, under the Road Traffic Act 1988 it is a strict liability offence to drive a vehicle with an alcohol concentration above the prescribed limit.Strict liability can be described as criminal or civil liability notwithstanding the lack mens rea or intent by the defendant. Not all crimes require specific intent, and the threshold of culpability required may be reduced. For example, it might be sufficient to show that a defendant acted negligently, rather than intentionally or recklessly.1. 概述刑法是规定什么试犯罪，有关犯罪嫌疑人之逮捕、起诉及审判，及对已决犯处以何种刑罚的部门法。
外文文献及翻译
（（英文参考文献及译文）二〇一六年六月本科毕业论文 题 目：STATISTICAL SAMPLING METHOD, USED INTHE AUDIT学生姓名：王雪琴学 院：管理学院系 别：会计系专 业：财务管理班 级：财管12-2班 学校代码： 10128 学 号： 201210707016Statistics and AuditRomanian Statistical Review nr. 5 / 2010STATISTICAL SAMPLING METHOD, USED IN THE AUDIT - views, recommendations, fi ndingsPhD Candidate Gabriela-Felicia UNGUREANUAbstractThe rapid increase in the size of U.S. companies from the earlytwentieth century created the need for audit procedures based on the selectionof a part of the total population audited to obtain reliable audit evidence, tocharacterize the entire population consists of account balances or classes oftransactions. Sampling is not used only in audit – is used in sampling surveys,market analysis and medical research in which someone wants to reach aconclusion about a large number of data by examining only a part of thesedata. The difference is the “population” from which the sample is selected, iethat set of data which is intended to draw a conclusion. Audit sampling appliesonly to certain types of audit procedures.Key words: sampling, sample risk, population, sampling unit, tests ofcontrols, substantive procedures.Statistical samplingCommittee statistical sampling of American Institute of CertifiedPublic Accountants of (AICPA) issued in 1962 a special report, titled“Statistical sampling and independent auditors’ which allowed the use ofstatistical sampling method, in accordance with Generally Accepted AuditingStandards (GAAS). During 1962-1974, the AICPA published a series of paperson statistical sampling, “Auditor’s Approach to Statistical Sampling”, foruse in continuing professional education of accountants. During 1962-1974,the AICPA published a series of papers on statistical sampling, “Auditor’sApproach to Statistical Sampling”, for use in continuing professional educationof accountants. In 1981, AICPA issued the professional standard, “AuditSampling”, which provides general guidelines for both sampling methods,statistical and non-statistical.Earlier audits included checks of all transactions in the period coveredby the audited financial statements. At that time, the literature has not givenparticular attention to this subject. Only in 1971, an audit procedures programprinted in the “Federal Reserve Bulletin (Federal Bulletin Stocks)” includedseveral references to sampling such as selecting the “few items” of inventory.Statistics and Audit The program was developed by a special committee, which later became the AICPA, that of Certified Public Accountants American Institute.In the first decades of last century, the auditors often applied sampling, but sample size was not in related to the efficiency of internal control of the entity. In 1955, American Institute of Accountants has published a study case of extending the audit sampling, summarizing audit program developed by certified public accountants, to show why sampling is necessary to extend the audit. The study was important because is one of the leading journal on sampling which recognize a relationship of dependency between detail and reliability testing of internal control.In 1964, the AICPA’s Auditing Standards Board has issued a report entitled “The relationship between statistical sampling and Generally Accepted Auditing Standards (GAAS)” which illustrated the relationship between the accuracy and reliability in sampling and provisions of GAAS.In 1978, the AICPA published the work of Donald M. Roberts,“Statistical Auditing”which explains the underlying theory of statistical sampling in auditing.In 1981, AICPA issued the professional standard, named “Audit Sampling”, which provides guidelines for both sampling methods, statistical and non-statistical.An auditor does not rely solely on the results of a single procedure to reach a conclusion on an account balance, class of transactions or operational effectiveness of the controls. Rather, the audit findings are based on combined evidence from several sources, as a consequence of a number of different audit procedures. When an auditor selects a sample of a population, his objective is to obtain a representative sample, ie sample whose characteristics are identical with the population’s characteristics. This means that selected items are identical with those remaining outside the sample.In practice, auditors do not know for sure if a sample is representative, even after completion the test, but they “may increase the probability that a sample is representative by accuracy of activities made related to design, sample selection and evaluation” [1]. Lack of specificity of the sample results may be given by observation errors and sampling errors. Risks to produce these errors can be controlled.Observation error (risk of observation) appears when the audit test did not identify existing deviations in the sample or using an inadequate audit technique or by negligence of the auditor.Sampling error (sampling risk) is an inherent characteristic of the survey, which results from the fact that they tested only a fraction of the total population. Sampling error occurs due to the fact that it is possible for Revista Română de Statistică nr. 5 / 2010Statistics and Auditthe auditor to reach a conclusion, based on a sample that is different from the conclusion which would be reached if the entire population would have been subject to audit procedures identical. Sampling risk can be reduced by adjusting the sample size, depending on the size and population characteristics and using an appropriate method of selection. Increasing sample size will reduce the risk of sampling; a sample of the all population will present a null risk of sampling.Audit Sampling is a method of testing for gather sufficient and appropriate audit evidence, for the purposes of audit. The auditor may decide to apply audit sampling on an account balance or class of transactions. Sampling audit includes audit procedures to less than 100% of the items within an account balance or class of transactions, so all the sample able to be selected. Auditor is required to determine appropriate ways of selecting items for testing. Audit sampling can be used as a statistical approach and a non- statistical.Statistical sampling is a method by which the sample is made so that each unit consists of the total population has an equal probability of being included in the sample, method of sample selection is random, allowed to assess the results based on probability theory and risk quantification of sampling. Choosing the appropriate population make that auditor’ findings can be extended to the entire population.Non-statistical sampling is a method of sampling, when the auditor uses professional judgment to select elements of a sample. Since the purpose of sampling is to draw conclusions about the entire population, the auditor should select a representative sample by choosing sample units which have characteristics typical of that population. Results will not extrapolate the entire population as the sample selected is representative.Audit tests can be applied on the all elements of the population, where is a small population or on an unrepresentative sample, where the auditor knows the particularities of the population to be tested and is able to identify a small number of items of interest to audit. If the sample has not similar characteristics for the elements of the entire population, the errors found in the tested sample can not extrapolate.Decision of statistical or non-statistical approach depends on the auditor’s professional judgment which seeking sufficient appropriate audits evidence on which to completion its findings about the audit opinion.As a statistical sampling method refer to the random selection that any possible combination of elements of the community is equally likely to enter the sample. Simple random sampling is used when stratification was not to audit. Using random selection involves using random numbers generated byRomanian Statistical Review nr. 5 / 2010Statistics and Audit a computer. After selecting a random starting point, the auditor found the first random number that falls within the test document numbers. Only when the approach has the characteristics of statistical sampling, statistical assessments of risk are valid sampling.In another variant of the sampling probability, namely the systematic selection (also called random mechanical) elements naturally succeed in office space or time; the auditor has a preliminary listing of the population and made the decision on sample size. “The auditor calculated a counting step, and selects the sample element method based on step size. Step counting is determined by dividing the volume of the community to sample the number of units desired. Advantages of systematic screening are its usability. In most cases, a systematic sample can be extracted quickly and method automatically arranges numbers in successive series.”[2].Selection by probability proportional to size - is a method which emphasizes those population units’recorded higher values. The sample is constituted so that the probability of selecting any given element of the population is equal to the recorded value of the item;Stratifi ed selection - is a method of emphasis of units with higher values and is registered in the stratification of the population in subpopulations. Stratification provides a complete picture of the auditor, when population (data table to be analyzed) is not homogeneous. In this case, the auditor stratifies a population by dividing them into distinct subpopulations, which have common characteristics, pre-defined. “The objective of stratification is to reduce the variability of elements in each layer and therefore allow a reduction in sample size without a proportionate increase in the risk of sampling.” [3] If population stratification is done properly, the amount of sample size to come layers will be less than the sample size that would be obtained at the same level of risk given sample with a sample extracted from the entire population. Audit results applied to a layer can be designed only on items that are part of that layer.I appreciated as useful some views on non-statistical sampling methods, which implies that guided the selection of the sample selecting each element according to certain criteria determined by the auditor. The method is subjective; because the auditor selects intentionally items containing set features him.The selection of the series is done by selecting multiple elements series (successive). Using sampling the series is recommended only if a reasonable number of sets used. Using just a few series there is a risk that the sample is not representative. This type of sampling can be used in addition to other samples, where there is a high probability of occurrence of errors. At the arbitrary selection, no items are selected preferably from the auditor, Revista Română de Statistică nr. 5 / 2010Statistics and Auditthat regardless of size or source or characteristics. Is not the recommended method, because is not objective.That sampling is based on the auditor’s professional judgment, which may decide which items can be part or not sampled. Because is not a statistical method, it can not calculate the standard error. Although the sample structure can be constructed to reproduce the population, there is no guarantee that the sample is representative. If omitted a feature that would be relevant in a particular situation, the sample is not representative.Sampling applies when the auditor plans to make conclusions about population, based on a selection. The auditor considers the audit program and determines audit procedures which may apply random research. Sampling is used by auditors an internal control systems testing, and substantive testing of operations. The general objectives of tests of control system and operations substantive tests are to verify the application of pre-defined control procedures, and to determine whether operations contain material errors.Control tests are intended to provide evidence of operational efficiency and controls design or operation of a control system to prevent or detect material misstatements in financial statements. Control tests are necessary if the auditor plans to assess control risk for assertions of management.Controls are generally expected to be similarly applied to all transactions covered by the records, regardless of transaction value. Therefore, if the auditor uses sampling, it is not advisable to select only high value transactions. Samples must be chosen so as to be representative population sample.An auditor must be aware that an entity may change a special control during the course of the audit. If the control is replaced by another, which is designed to achieve the same specific objective, the auditor must decide whether to design a sample of all transactions made during or just a sample of transactions controlled again. Appropriate decision depends on the overall objective of the audit test.Verification of internal control system of an entity is intended to provide guidance on the identification of relevant controls and design evaluation tests of controls.Other tests:In testing internal control system and testing operations, audit sample is used to estimate the proportion of elements of a population containing a characteristic or attribute analysis. This proportion is called the frequency of occurrence or percentage of deviation and is equal to the ratio of elements containing attribute specific and total number of population elements. WeightRomanian Statistical Review nr. 5 / 2010Statistics and Audit deviations in a sample are determined to calculate an estimate of the proportion of the total population deviations.Risk associated with sampling - refers to a sample selection which can not be representative of the population tested. In other words, the sample itself may contain material errors or deviations from the line. However, issuing a conclusion based on a sample may be different from the conclusion which would be reached if the entire population would be subject to audit.Types of risk associated with sampling:Controls are more effective than they actually are or that there are not significant errors when they exist - which means an inappropriate audit opinion. Controls are less effective than they actually are that there are significant errors when in fact they are not - this calls for additional activities to establish that initial conclusions were incorrect.Attributes testing - the auditor should be defining the characteristics to test and conditions for misconduct. Attributes testing will make when required objective statistical projections on various characteristics of the population. The auditor may decide to select items from a population based on its knowledge about the entity and its environment control based on risk analysis and the specific characteristics of the population to be tested.Population is the mass of data on which the auditor wishes to generalize the findings obtained on a sample. Population will be defined compliance audit objectives and will be complete and consistent, because results of the sample can be designed only for the population from which the sample was selected.Sampling unit - a unit of sampling may be, for example, an invoice, an entry or a line item. Each sample unit is an element of the population. The auditor will define the sampling unit based on its compliance with the objectives of audit tests.Sample size - to determine the sample size should be considered whether sampling risk is reduced to an acceptable minimum level. Sample size is affected by the risk associated with sampling that the auditor is willing to accept it. The risk that the auditor is willing to accept lower, the sample will be higher.Error - for detailed testing, the auditor should project monetary errors found in the sample population and should take into account the projected error on the specific objective of the audit and other audit areas. The auditor projects the total error on the population to get a broad perspective on the size of the error and comparing it with tolerable error.For detailed testing, tolerable error is tolerable and misrepresentations Revista Română de Statistică nr. 5 / 2010Statistics and Auditwill be a value less than or equal to materiality used by the auditor for the individual classes of transactions or balances audited. If a class of transactions or account balances has been divided into layers error is designed separately for each layer. Design errors and inconsistent errors for each stratum are then combined when considering the possible effect on the total classes of transactions and account balances.Evaluation of sample results - the auditor should evaluate the sample results to determine whether assessing relevant characteristics of the population is confirmed or needs to be revised.When testing controls, an unexpectedly high rate of sample error may lead to an increase in the risk assessment of significant misrepresentation unless it obtained additional audit evidence to support the initial assessment. For control tests, an error is a deviation from the performance of control procedures prescribed. The auditor should obtain evidence about the nature and extent of any significant changes in internal control system, including the staff establishment.If significant changes occur, the auditor should review the understanding of internal control environment and consider testing the controls changed. Alternatively, the auditor may consider performing substantive analytical procedures or tests of details covering the audit period.In some cases, the auditor might not need to wait until the end audit to form a conclusion about the effectiveness of operational control, to support the control risk assessment. In this case, the auditor might decide to modify the planned substantive tests accordingly.If testing details, an unexpectedly large amount of error in a sample may cause the auditor to believe that a class of transactions or account balances is given significantly wrong in the absence of additional audit evidence to show that there are not material misrepresentations.When the best estimate of error is very close to the tolerable error, the auditor recognizes the risk that another sample have different best estimate that could exceed the tolerable error.ConclusionsFollowing analysis of sampling methods conclude that all methods have advantages and disadvantages. But the auditor is important in choosing the sampling method is based on professional judgment and take into account the cost / benefit ratio. Thus, if a sampling method proves to be costly auditor should seek the most efficient method in view of the main and specific objectives of the audit.Romanian Statistical Review nr. 5 / 2010Statistics and Audit The auditor should evaluate the sample results to determine whether the preliminary assessment of relevant characteristics of the population must be confirmed or revised. If the evaluation sample results indicate that the relevant characteristics of the population needs assessment review, the auditor may: require management to investigate identified errors and likelihood of future errors and make necessary adjustments to change the nature, timing and extent of further procedures to take into account the effect on the audit report.Selective bibliography:[1] Law no. 672/2002 updated, on public internal audit[2] Arens, A şi Loebbecke J - Controve …Audit– An integrate approach”, 8th edition, Arc Publishing House[3] ISA 530 - Financial Audit 2008 - International Standards on Auditing, IRECSON Publishing House, 2009- Dictionary of macroeconomics, Ed C.H. Beck, Bucharest, 2008Revista Română de Statistică nr. 5 / 2010Statistics and Audit摘要美国公司的规模迅速增加，从第二十世纪初创造了必要的审计程序，根据选定的部分总人口的审计，以获得可靠的审计证据，以描述整个人口组成的帐户余额或类别的交易。
乡村旅游和经济发展外文翻译文献
乡村旅游和经济发展外文翻译文献乡村旅游和经济发展外文翻译文献Rural Tourism and Economic DevelopmentTourism is a popular economic development strategy. The author reviews three diverse books that study tourism from various social science perspectives——economic, sociological,psychological,and anthropological.Ryan’s book is multidisciplinary in approach and covers all major topics of tourism;tourist experience;and marketing.Michal Smith details the negative affects of tourism development in rural areas of the southeastern United States.Finally,Valene Smith’s book presents international case studies that document cultural changes caused by tourism development. Despite their different focuses, all three books agree that tourism development has its benefits and costs and that changes to the destination areas are inevitable. Careful planning and marketing can lessen the harmful effects of tourism development.Tourism is an increasingly popular elixir to economic rural and urban underdevelopment. Its current prominence in the array of local economic development strategies can be traced to several features of the tourism industry. Tourism jobs are mostly low-skill jobs, which are a good fit with the job skills of many rural residents. Also, tourism has a potential for creating an export base that builds on favorable local advantages such as a pleasant climate or sites of historic or natural interest. More important, tourism strategies mesh with the current political philosophy and budget realities ofminimizing government involvement and investment. The accommodations,restaurants,and entertainment activities that necessarily accompany tourism are assumed to be provided by the private sector. Critics of tourism as a development strategy cite its low-paying and dead-end jobs, its degradation of the local natural environment, and its potential corruption of local culture and customs. Further, not every jurisdiction in need of jobs and a tax base has tourism potential.The study of tourism, like much of the economic development literature, draws from a wide range of disciplines. The forte of economists is in addressing the affects of tourism on the local economy;however,economists fail to describe who tourists are or why they travel.Anthropologists’major contribution to defining and studying tourism is in examining the impacts of tourism on local culture. Psychologists are more likely to dwell on the motives for tourism, but they ignore the impacts. Clearly, the complete definition of tourism includes the economic,social,anthropological,and psychological viewpoints. One strength of Recreational Tourism: A social Science Perspective by Chris Ryan is its multidisciplinary approach to the study of tourism. In contrast, the case studies from around the world found in Hosts and Guests:TheAnthropology of Tourism, edited by Valene Smith, dwell on tourism from the perspectives of history and anthropology, with its focus on the culture affects of tourism and tourism’s role in the acculturation process. Behind the Glitter: The Impact of Tourism on Rural Women in the Southeast, by Michal Smith, focuses on the economic and cultural effects of tourism in the rural Southeast.Benefits of tourismPerhaps chief among the advantages of tourism is that it is seen as obtainable, even for communities with minimal public resources. Most communities envision negligible public investments such as new roads, history markers, town cleanup, storefront rehabilitation, and marketing. The private sector is expected to provide hotels, motels, restaurants, entertainment, and other tourist accommodations.Second, tourism is a relatively easy-to-understand concept for the lay public and can, therefore, generate local support. Community pride leads residents to conclude that their home town has something to offer tourists.Tourism builds on perceived and existing local advantages or amenities, such as sites of historical interest, mountains and other places of natural beauty,pleasant climates,or clean air.Tourismdevelopment uses these resources, which are “free” i n the sense that the tourism industry has not paid for them. In some cases, these natural resources would have small economic value without tourism development.Mieczkowske cites the Alps,“dying” fishing or mill towns of New England and the Canadian Maritime provinces,and Caribbean islands as places where tourism has given economic value to natural amenities. Thus tourism can have a positive economic effect in such areas of otherwise low economic productivity.Third, decades of experience in smokestack chasing has been disappointing for many communities.The competition for manufacturing plants is intense and as long as manufacturing employment continues its downward trend, competition for the remaining plants will only increase.Also,tourism is perceived as a cleaner industry for the environment than is manufacturing.Fourth, rural tourism havens tend to be growth. This decade became known as the population turnaround as it was the first time in the history of the United States the population of rural areas grew at faster rates than urban areas. In Behind the Glitter, Smith found that 65 of the 84 rural tourism counties in her study of the Southeast had population growth equal toor exceeding the national rate of growth in the 1970s.,these nonmetropolitan counties grew 37.9% and in the 1980s, they grew at a still impressive rate of 24.6%.Fifth, tourism is a labor-intensive industry, creating large numbers of jobs that employ low-skill workers and youths, who may otherwise remain unemployed. The low-skilled nature of tourism jobs is ideal for economies with poorly educated or trained labor forces. These added jobs help cut welfare rolls and provide a source of tax revenue.Finally, tourism development means more income and profits for tourist-related businesses.Local income from tourist expenditures is mostly spent again in the local area, which leads to more local income, and perhaps, to more local jobs. Such indirect benefits of tourism are measured via regional economic impacts of tourism. Ryan’s book has a section that introduces techniques used to measure the economic impacts of tourism. Many other studies also focus on measuring economic effects of tourism. In contrast, other sources of economic activity, particularly for remote counties, create relatively few direct and indirect benefits. For example, nuclear power plants, waste disposal sites, and many manufacturing plantscreate relatively few jobs and generate small amounts of local purchases.Aside from the fact that not all communities can be tourist havens, tourism development has its costs. It seems that every benefit of tourism development has a corresponding cost.乡村旅游和经济发展作者：弗雷德里克国籍：美国出处：SAGE 出版社旅游业是一种十分受欢迎的经济发展战略。
仓储物流外文文献翻译中英文原文及译文2023-2023
仓储物流外文文献翻译中英文原文及译文2023-2023原文1：The Current Trends in Warehouse Management and LogisticsWarehouse management is an essential component of any supply chain and plays a crucial role in the overall efficiency and effectiveness of logistics operations. With the rapid advancement of technology and changing customer demands, the field of warehouse management and logistics has seen several trends emerge in recent years.One significant trend is the increasing adoption of automation and robotics in warehouse operations. Automated systems such as conveyor belts, robotic pickers, and driverless vehicles have revolutionized the way warehouses function. These technologies not only improve accuracy and speed but also reduce labor costs and increase safety.Another trend is the implementation of real-time tracking and visibility systems. Through the use of RFID (radio-frequency identification) tags and GPS (global positioning system) technology, warehouse managers can monitor the movement of goods throughout the entire supply chain. This level of visibility enables better inventory management, reduces stockouts, and improves customer satisfaction.Additionally, there is a growing focus on sustainability in warehouse management and logistics. Many companies are implementing environmentally friendly practices such as energy-efficient lighting, recycling programs, and alternativetransportation methods. These initiatives not only contribute to reducing carbon emissions but also result in cost savings and improved brand image.Furthermore, artificial intelligence (AI) and machine learning have become integral parts of warehouse management. AI-powered systems can analyze large volumes of data to optimize inventory levels, forecast demand accurately, and improve operational efficiency. Machine learning algorithms can also identify patterns and anomalies, enabling proactive maintenance and minimizing downtime.In conclusion, warehouse management and logistics are continuously evolving fields, driven by technological advancements and changing market demands. The trends discussed in this article highlight the importance of adopting innovative solutions to enhance efficiency, visibility, sustainability, and overall performance in warehouse operations.译文1：仓储物流管理的当前趋势仓储物流管理是任何供应链的重要组成部分，并在物流运营的整体效率和效力中发挥着至关重要的作用。
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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一款新颖的基于亚阈值MOSFET的低电压低功耗CMOS电压源
摘要
本文展现了一款高精度低电压低功耗运行在亚阈值CMOS基准电压源.在1V的电压下,用标准的0.5UMCMOS技术设计的电路的温度系数在-40C到125C范围内是66.7ppm/C,输出电压是225MV(-1.40%---+1.4%).整个电路的电流小于4微安.本文还涉及了亚阈值MOSFETs 的栅源电压随温度的变化.
介绍
随着模拟集成电路技术的发展, IC集成系统近年来大大发展. 在模拟和数字系统中低电压低功耗已经成为两个重要的设计标准。
虽然MOSFET工作在亚阈值区非常少，亚阈值MOSFET的操作已利用实施在极低功耗，低电压模拟数字集成电路. 高精度电压在众多的混合信号和模拟电路设计中是非常重要的参考电路，如振荡器，PLL和数据转换器。
精密的CMOS电压基准电路通常有已实施使用不同的带隙变化电路。
在过去的几年中，表现的CMOS带隙电压基准有所改善显著。
在过去的几年中，表现的CMOS带隙电压基准改善显著。
但在所有这些设计，无论是二极管或双极结晶体管（BJT）是用来产生一个正比于绝对温度（PTAT）的电压，这然后用来补偿负温度双极结压降（VBE）的系数。
双极型晶体管在用来做带隙基准时,表现出几个问题：
1）寄生双极晶体管的CMOS工艺通常不会表现的好;
2）输出电压是固定的，因为基地接地寄生晶体管;
3）曲率补偿需要精确因为VBE不是一个应用在整个温度范围内的温度内的线性函数。
本文提出了一种新型高精度CMOS电压参考MOSFET的亚域值区克服双极型晶体管所造成的问题。
建议的参考电压不使用任何二极管或BJT。
工作在亚阈值区的MOSFET的栅源电压，在通过恒定的漏电流偏置后，而不是参考电压经典的解决方案,其是基于基极- 发射极电压相结合，与PTA T电压产生引用是随温度的稳定。
建议的参考电压的表现是优于传统的带隙电路.
亚阈值区的MOSFETs的VGS的温度特点
最近一项研究，对MOSFET的温度行为清楚的表明:低于某一技术依赖于偏置点，一个MOSFET的栅源电压，一个固定的漏电流与偏见，随温度以一个准线性方式下降。
假设通道的长度足够长，VBS=O 且 VDS>4UT,两个等价表示，在亚阈值MOSFET的漏极电流ID是
此处是晶体管的宽长比, 是沟道中载流子的迁移率,
是热电压(大概在300K时是26mV), 是硅的介电常数,Nch是参杂浓度,
表面电势, 是费米电势, 如果我们已经考虑,并且
VOFF的是一个矫正常数用在BSIM3V3模型[3]，VTH是阈值电压。
因此，比较（2）（3）,我们能得到相同的漏电流
和温度相关的和的表达可以在[1]中找到,相似的表达在附录中;特别的能写成:
因此,从(5)和(6)中,等式作为温度结果的函数
对于一个给定的电流方程,因为在(4)中的等式,我们可以写成
假设n(T)在温度上有小的变化,并且建模亚阈值电压为:
其中Kt<0,对于VGS我们得到:
其中
对于KT，VOFF的，VGS和VTH的典型值，KG是一歌负数量，因此，电压VGS
对任意的漏电流ID随温度降低而降低。
建议基准电压电路
建议的基准电压电路如图1,由三个主要的分支电路组成.第一个由MS1-MS3组成,是基准电压的启动块,它对于从零开始启动基准电压很必要.第二个块由M1-M4晶体管和R1电阻组成,是一个典型的PTAT电流源电路.第三个块由M1-M9晶体管和R2电阻和C1电容器组成,依据VGS9 的电压设置IR2的电流.因此VREF值作为R3电阻器的电压和PTAT电流和一个以VGS为基础的IR1电流.C1是补偿电容.C2组成任何可能的电容负载.
特别的,在第二个分支电路中PTAT基准电流形成M5的漏电流:
所以在第三个分支电路中,M9上的反馈形成IR2电流:
这儿PTA T电流在改变VGS(T)的表达上的作用不明显.检查电路表明输出电压形成:
通过把(11),(12)带入(13)我们得到:
因此，调整系数的UT认为（IDM5）VGS9正确的，他们可以添加不同加权值，以形成一个接近零TC输出电压。
仿真和结果
实施建议的参考电压电路在一个标准的0.5微米CMOS工艺，NMOS和PMOS器件的阈值电压是0.68V和0.80V在T =300K，KN= 70 II A/V2，KP =25 II A/V2。
随着的1.OV电力供电电压，建议的参考电压电路生成输出电压VpFF的=225mV。
主晶体管的长宽比写在表1. “
仿真结果如图2所示。
这里的温度参考电压系数为66.7ppm/°C的温度范围-40°C至125°
C间，输出电压这是225mV±1.4％以内。
整个电路电流少于4UA.
总结:
在本文中介绍了一种新型的低电压低功耗CMOS基于亚阈值MOSFET的基准电压源。
它不使用任何二极管或BJT。
它还利用栅源电压亚阈值MOSFET随温度的变化像发射机电压. 与电源电压，建议电压1.OV参考电路提出了一种输出电压为225±1.6mV在范围66.7ppm/
C的温度系数-40°C至125°C。
整个电路的电流少于4UA. 参考:。