外文文献及翻译
外文文献及翻译
外文文献原稿和译文原稿DATABASEA database may be defined as a collection interrelated data store together with as little redundancy as possible to serve one or more applications in an optimal fashion .the data are stored so that they are independent of programs which use the data .A common and controlled approach is used in adding new data and in modifying and retrieving existing data within the data base .One system is said to contain a collection of database if they are entirely separate in structure .A database may be designed for batch processing , real-time processing ,or in-line processing .A data base system involves application program, DBMS, and database.THE INTRODUCTION TO DATABASE MANAGEMENT SYSTEMSThe term database is often to describe a collection of related files that is organized into an integrated structure that provides different people varied access to the same data. In many cases this resource is located in different files in different departments throughout the organization, often known only to the individuals who work with their specific portion of the total information. In these cases, the potential value of the information goes unrealized because a person in other departments who may need it does not know it or it cannot be accessed efficiently. In an attempt to organize their information resources and provide for timely and efficient access, many companies have implemented databases.A database is a collection of related data. By data, we mean known facts that can be recorded and that have implicit meaning. For example, the names, telephone numbers, and addresses of all the people you know. You may have recorded this data in an indexed address book, or you may have stored it on a diskette using a personalcomputer and software such as DBASE Ⅲor Lotus 1-2-3. This is a collection of related data with an implicit meaning and hence is a database.The above definition of database is quite general. For example, we may consider the collection of words that made up this page of text to be usually more restricted. A database has the following implicit properties:● A database is a logically coherent collection of data with some inherent meaning. A random assortment of data cannot be referred to as a database.● A database is designed, built, and populated with data for a specific purpose. It has an intended group of user and some preconceived applications in which these users are interested.● A database represents some aspect of the real world, sometimes called the miniworld. Changes to the miniworld are reflected in the database.In other words, a database has some source from which data are derived, some degree of interaction with events in the real world, and an audience that is actively interested in the contents of the database.A database management system (DBMS) is composed of three major parts: (1) a storage subsystem that stores and retrieves data in files; (2)a modeling and manipulation subsystem that provides the means with which to organize the data and to add, delete, maintain, and update the data; and (3) an interface between the DBMS and its users. Several major trends are emerging that enhance the value and usefulness of database management systems.●Managers who require more up-to-date information to make effective decisions.●Customers who demand increasingly sophisticated information services and more current information about the status of their orders, invoices, and accounts.●Users who find that they can develop custom applications with database systems in a fraction of the time it takes to use traditional programming languages.●Organizations that discover information has a strategic value; they utilize their database systems to gain an edge over their competitors.A DBMS can organize, process, and present selected data elements from the database. This capability enables decision makers to search, probe, and query database contents in order to extract answers to nonrecurring and unplanned questions that aren’t available in regular reports. These questions might initially be vague and/or p oorly defined, but people can “browse” through the database until they have the needed information. In short, the DBMS will “mange” the stored data items and assemble the needed items from the common database in response to the queries of those who aren’t programmers. In a file-oriented system, user needing special information may communicate their needs to a programmer, who, when time permits, will write one or more programs to extract the data and prepare the information. The availability of a DBMS, however, offers users a much faster alternative communications path.DATABASE QUERYIf the DBMS provides a way to interactively enter and update the database ,as well as interrogate it ,this capability allows for managing personal database. However, it does not automatically leave an audit trail of actions and does not provide the kinds of controls necessary in a multi-user organization .There controls are only available when a set of application programs is customized for each data entry and updating function.Software for personal computers that perform some of the DBMS functions has been very popular .Individuals for personal information storage and processing intended personal computers for us .Small enterprises, professionals like doctors, architects, engineers, lawyers and so on have also used these machines extensively. By the nature of intended usage ,database system on there machines are except from several of the requirements of full-fledged database systems. Since data sharing is not intended, concurrent operations even less so ,the software can be less complex .Security and integrity maintenance are de-emphasized or absent .as data volumes will be small, performance efficiency is also less important .In fact, the only aspect of a database system that is important is data independence. Data independence ,as stated earlier ,means that application programs and user queries need not recognize physical organization of data on secondary storage. The importance of this aspect , particularly for the personal computer user ,is that this greatly simplifies database usage . The user can store ,access and manipulate data at ahigh level (close to the application)and be totally shielded from the low level (close to the machine )details of data organization.DBMS STRUCTURING TECHNIQUESSpatial data management has been an active area of research in the database field for two decades ,with much of the research being focused on developing data structures for storing and indexing spatial data .however, no commercial database system provides facilities for directly de fining and storing spatial data ,and formulating queries based on research conditions on spatial data.There are two components to data management: history data management and version management .Both have been the subjects of research for over a decade. The troublesome aspect of temporal data management is that the boundary between applications and database systems has not been clearly drawn. Specifically, it is not clear how much of the typical semantics and facilities of temporal data management can and should be directly incorporated in a database system, and how much should be left to applications and users. In this section, we will provide a list of short-term research issues that should be examined to shed light on this fundamental question.The focus of research into history data management has been on defining the semantics of time and time interval, and issues related to understanding the semantics of queries and updates against history data stored in an attribute of a record. Typically, in the context of relational databases ,a temporal attribute is defined to hold a sequence of history data for the attribute. A history data consists of a data item and a time interval for which the data item is valid. A query may then be issued to retrieve history data for a specified time interval for the temporal attribute. The mechanism for supporting temporal attributes is to that for supporting set-valued attributes in a database system, such as UniSQL.In the absence of a support for temporal attributes, application developers who need to model and history data have simply simulated temporal attributes by creating attribute for the time interval ,along with the “temporal” attribute. This of course may result in duplication of records in a table, and more complicated search predicates in queries. The one necessary topic of research in history data management is to quantitatively establish the performance (and even productivity) differences betweenusing a database system that directly supports attributes and using a conventional database system that does not support either the set-valued attributes or temporal attributes.Data security, integrity, and independenceData security prevents unauthorized users from viewing or updating the database. Using passwords, users are allowed access to the entire database of the database, called subschemas. For example, an employee database can contain all the data about an individual employee, but one group of users may be authorized to view only payroll data, while others are allowed access to only work history and medical data.Data integrity refers to the accuracy, correctness, or validity of the data in the database. In a database system, data integrity means safeguarding the data against invalid alteration or destruction. In large on-line database system, data integrity becomes a more severe problem and two additional complications arise. The first has to do with many users accessing the database concurrently. For example, if thousands of travel agents book the same seat on the same flight, the first agent’s booking will be lost. In such cases the technique of locking the record or field provides the means for preventing one user from accessing a record while another user is updating the same record.The second complication relates to hardware, software or human error during the course of processing and involves database transaction which is a group of database modifications treated as a single unit. For example, an agent booking an airline reservation involves several database updates (i.e., adding the passenger’s name and address and updating the seats-available field), which comprise a single transaction. The database transaction is not considered to be completed until all updates have been completed; otherwise, none of the updates will be allowed to take place.An important point about database systems is that the database should exist independently of any of the specific applications. Traditional data processing applications are data dependent.When a DMBS is used, the detailed knowledge of the physical organization of the data does not have to be built into every application program. The application program asks the DBMS for data by field name, for example, a coded representationof “give me customer name and balance due” would be sent to the DBMS. Without a DBMS the programmer must reserve space for the full structure of the record in the program. Any change in data structure requires changes in all the applications programs.Data Base Management System (DBMS)The system software package that handles the difficult tasks associated with creating ,accessing and maintaining data base records is called a data base management system (DBMS). A DBMS will usually be handing multiple data calls concurrently.It must organize its system buffers so that different data operations can be in process together .It provides a data definition language to specify the conceptual schema and most likely ,some of the details regarding the implementation of the conceptual schema by the physical schema.The data definition language is a high-level language, enabling one to describe the conceptual schema in terms of a “data model “.At the present time ,there are four underling structures for database management systems. They are :List structures.Relational structures.Hierarchical (tree) structures.Network structures.Management Information System(MIS)An MIS can be defined as a network of computer-based data processing procedures developed in an organization and integrated as necessary with manual and other procedures for the purpose of providing timely and effective information to support decision making and other necessary management functions.One of the most difficult tasks of the MIS designer is to develop the information flow needed to support decision making .Generally speaking ,much of the information needed by managers who occupy different levels and who have different levels and have different responsibilities is obtained from a collection of exiting information system (or subsystems)Structure Query Language (SQL)SQL is a data base processing language endorsed by the American NationalStandards Institute. It is rapidly becoming the standard query language for accessing data on relational databases .With its simple ,powerful syntax ,SQL represents a great progress in database access for all levels of management and computing professionals.SQL falls into two forms : interactive SQL and embedded SQL. Embedded SQL usage is near to traditional programming in third generation languages .It is the interactive use of SQL that makes it most applicable for the rapid answering of ad hoc queries .With an interactive SQL query you just type in a few lines of SQL and you get the database response immediately on the screen.译文数据库数据库可以被定义为一个相互联系的数据库存储的集合。
浙江大学本科毕业论文外文文献翻译
核准通过，归档资料。
未经允许，请勿外传!浙江大学本科毕业论文外文文献翻译The influence of political connections on the firm value of small and medium-sized enterprises in China政治关联在中国对中小型企业价值的影响1摘要中小型企业的价值受很多因素的影响,比如股东、现金流以及政治关联等.这篇文章调查的正是在中国政治关联对中小型企业价值的影响。
通过实验数据来分析政治关联对企业价值效益的影响.结果表明政府关联是关键的因素并且在中国对中小型企业的价值具有负面影响。
2重要内容翻译2。
1引言在商业界,有越来越多关于政治关联的影响的经济研究。
它们发现政治关联能够帮助企业确保有利的规章条件以及成功获得资源，比如能够最终提高企业价值或是提升绩效的银行贷款，这种政治关联的影响在不同的经济条件下呈现不同的效果。
在高腐败和法律制度薄弱的国家，政治关联对企业价值具有决定性因素1的作用.中国由高度集权的计划经济向市场经济转变，政府对市场具有较强的控制作用，而且有大量的上市企业具有政治关联。
中小型企业发展的很迅速，他们已经在全球经济环境中变得越来越重要。
从90年代起, 政治因素对中国的任何规模的企业来说都变得越来越重要,尤其是中小型企业的价值。
和其他的部门相比较，中小型企业只有较小的现金流，不稳定的现金流且高负债率.一方面，中小型企业改变更加灵活；另一方面,中小型企业在由于企业规模以及对银行来说没有可以抵押的资产，在筹资方面较为困难。
企业如何应对微观经济环境和政策去保证正常的企业活动，并且政治关联如何影响企业价值？这篇论文调查政治关联和企业价值之间的联系,并且试图去研究企业是否可以从政治关联中获利提升企业价值。
2.2定义这些中小型企业之所以叫中小型企业，是和管理规模有关。
对这些小企业来说，雇员很少，营业额较低,资金一般由较少的人提供,因此，通常由这些业主直接管理企业。
外文文献翻译(图片版)
本科毕业论文外文参考文献译文及原文学院经济与贸易学院专业经济学（贸易方向）年级班别2007级 1 班学号3207004154学生姓名欧阳倩指导教师童雪晖2010 年 6 月 3 日目录1 外文文献译文（一）中国银行业的改革和盈利能力（第1、2、4部分） (1)2 外文文献原文（一）CHINA’S BANKING REFORM AND PROFITABILITY（Part 1、2、4） (9)1概述世界银行（1997年）曾声称，中国的金融业是其经济的软肋。
当一国的经济增长的可持续性岌岌可危的时候，金融业的改革一直被认为是提高资金使用效率和消费型经济增长重新走向平衡的必要（Lardy，1998年，Prasad，2007年）。
事实上，不久前，中国的国有银行被视为“技术上破产”，它们的生存需要依靠充裕的国家流动资金。
但是，在银行改革开展以来，最近，强劲的盈利能力已恢复到国有商业银行的水平。
但自从中国的国有银行在不久之前已经走上了改革的道路，它可能过早宣布银行业的改革尚未取得完全的胜利。
此外，其坚实的财务表现虽然强劲，但不可持续增长。
随着经济增长在2008年全球经济衰退得带动下已经开始软化，银行预计将在一个比以前更加困难的经济形势下探索。
本文的目的不是要评价银行业改革对银行业绩的影响，这在一个完整的信贷周期后更好解决。
相反，我们的目标是通过审查改革的进展和银行改革战略，并分析其近期改革后的强劲的财务表现，但是这不能完全从迄今所进行的改革努力分离。
本文有三个部分。
在第二节中，我们回顾了中国的大型国有银行改革的战略，以及其执行情况，这是中国银行业改革的主要目标。
第三节中分析了2007年的财务表现集中在那些在市场上拥有浮动股份的四大国有商业银行：中国工商银行（工商银行），中国建设银行（建行），对中国银行（中银）和交通银行（交通银行）。
引人注目的是中国农业银行，它仍然处于重组上市过程中得适当时候的后期。
第四节总结一个对银行绩效评估。
外文文献及翻译
外文文献及翻译1. 文献："The Effects of Exercise on Mental Health"翻译：运动对心理健康的影响Abstract: This article explores the effects of exercise on mental health. The author discusses various studies that have been conducted on this topic, and presents evidence to support the claim that exercise can have positive impacts on mental well-being. The article also examines the mechanisms through which exercise affects mental health, such as the release of endorphins and the reduction of stress hormones. Overall, the author concludes that exercise is an effective strategy for improving mental health and recommends incorporating physical activity into daily routines.摘要：本文探讨了运动对心理健康的影响。
作者讨论了在这个主题上进行的各种研究，并提出证据支持运动对心理健康有积极影响的观点。
该文章还探讨了运动如何影响心理健康的机制，如内啡肽的释放和压力激素的减少。
总的来说，作者得出结论，运动是改善心理健康的有效策略，并建议将体育活动纳入日常生活。
2. 文献： "The Benefits of Bilingualism"翻译：双语能力的好处Abstract: This paper examines the benefits of bilingualism. The author presents research findings that demonstrate the cognitiveadvantages of being bilingual, such as enhanced problem-solving skills and improved attention control. The article also explores the social and cultural benefits of bilingualism, such as increased cultural awareness and the ability to communicate with people from different backgrounds. Additionally, the author discusses the positive effects of bilingualism on mental health, highlighting its role in delaying the onset of cognitive decline and in providing a buffer against age-related memory loss. Overall, the author concludes that bilingualism offers a range of advantages and recommends promoting bilingual education and language learning. 摘要：本文研究了双语能力的好处。
外文文献翻译译稿
外文文献翻译译稿1可用性和期望值来自Willliam S.Green, Patrick W.Jordan.产品的愉悦：超越可用性根据人机工程学会（HFES）的观点，人机工程学着眼于“发现和共享可用于各种系统和设备设计的、关于人的特点的知识”。
人们通常只是把它作为生物力学和人体测量所关注的内容，实际上它是从更广泛的意义上的一种对人（产品用户）的全面和综合的理解。
HFES从二战中有军方从事的系统分析中发展而来。
其中的三种主要研究的是人体测量、复杂信息的解释和管理，以及在部队和装备调配中应用的系统分析。
系统分析在尺度和复杂性方面跨度很大，大的系统分析有类似于诺曼底登陆准备的大型系统规划，小到去理解如何从合理性和规模的角度才最佳的布置和装备人员。
诺曼底登陆是20世纪最复杂的事件之一。
他要求建立一个在战斗开始之前还不确定的庞大的人员和物资的合理分配系统。
在更小的规模上，装备和军事人物的布置意味着如何去组织、训练和安排战士，最大限度的发挥他们的长处。
士兵必须迅速地接受训练，并且能够有效地使用和维护在二战中发展起来的一系列技术装备。
其中，对于飞行员、潜艇人员和坦克驾驶员有神采的限制。
复杂的新装备的开发要求找到最好的税收、密码便医院、破译人员、雷达和声纳操作员、轰炸机驾驶员和机组人员。
在战后，随着公司及其产品在尺度、领域和复杂性方面的增长，很多系统分析人员在商用领域找到了发展机会。
尽管是战后的发展才导致了1957年人机工程协会（HFES）的建立，但人机研究的起源可以追溯到大批量生产方式的成型阶段，是当时提高生产效率的要求。
随着工作方式从手工生产和农业生产中的转移，新的工厂工作的概念逐步发展起来。
福特的流水生产线和泰勒的效率理论开始对生产的规划和教育产生影响。
即使在家庭生活中，妇女们也开始接受了现代家庭管理理论，并运用这些理论来组织和规划家庭。
在20世纪末，一种涵盖面更广的人机工程正在发展之中。
新的人机工程学是为了适应已经被广泛意识到的对用户行为模式更深入的需求而诞生的，它开始应用定型研究方法，并探索人的情感和认知因素。
外文文献及翻译
Yunnan Ethnic pattern in Packaging DesignAbstract: Art is a folk Mother of the arts，is the source of the new art, From which to draw a strong tradition of high—grade Nutrition。
The persons belonging to national folk arts Ethnic patterns，are folk arts Intraoperative a gem, its development Research，and with the means of modern art，art wind Grid，professional skills combine to form a unique Style and features a modern design There are important applications，this paper focuses on Minority Folk pattern in modern packaging design Meter applications are discussed.Keywords: Yunnan Ethnic. Pattern。
Packaging Design.IntroductionYunnan is a multi-ethnic province, Here multiply survive the Han, Yi, Bai More than twenty families， Zhuang, Miao， Dai, etc。
Nation. Long history of various ethnic groups in Yunnan Province， the source is far Long, creating a rich and colorful Folk art。
外文文献翻译译稿和原文【范本模板】
外文文献翻译译稿1卡尔曼滤波的一个典型实例是从一组有限的，包含噪声的，通过对物体位置的观察序列(可能有偏差）预测出物体的位置的坐标及速度。
在很多工程应用（如雷达、计算机视觉）中都可以找到它的身影。
同时，卡尔曼滤波也是控制理论以及控制系统工程中的一个重要课题。
例如，对于雷达来说，人们感兴趣的是其能够跟踪目标.但目标的位置、速度、加速度的测量值往往在任何时候都有噪声。
卡尔曼滤波利用目标的动态信息，设法去掉噪声的影响，得到一个关于目标位置的好的估计.这个估计可以是对当前目标位置的估计(滤波),也可以是对于将来位置的估计（预测），也可以是对过去位置的估计（插值或平滑).命名[编辑]这种滤波方法以它的发明者鲁道夫。
E。
卡尔曼(Rudolph E. Kalman）命名，但是根据文献可知实际上Peter Swerling在更早之前就提出了一种类似的算法。
斯坦利。
施密特（Stanley Schmidt)首次实现了卡尔曼滤波器。
卡尔曼在NASA埃姆斯研究中心访问时,发现他的方法对于解决阿波罗计划的轨道预测很有用，后来阿波罗飞船的导航电脑便使用了这种滤波器。
关于这种滤波器的论文由Swerling（1958）、Kalman (1960)与Kalman and Bucy（1961）发表。
目前,卡尔曼滤波已经有很多不同的实现.卡尔曼最初提出的形式现在一般称为简单卡尔曼滤波器。
除此以外，还有施密特扩展滤波器、信息滤波器以及很多Bierman, Thornton开发的平方根滤波器的变种.也许最常见的卡尔曼滤波器是锁相环，它在收音机、计算机和几乎任何视频或通讯设备中广泛存在。
以下的讨论需要线性代数以及概率论的一般知识。
卡尔曼滤波建立在线性代数和隐马尔可夫模型(hidden Markov model）上.其基本动态系统可以用一个马尔可夫链表示，该马尔可夫链建立在一个被高斯噪声（即正态分布的噪声）干扰的线性算子上的。
系统的状态可以用一个元素为实数的向量表示.随着离散时间的每一个增加，这个线性算子就会作用在当前状态上，产生一个新的状态,并也会带入一些噪声,同时系统的一些已知的控制器的控制信息也会被加入。
电气工程的外文文献(及翻译)
电气工程的外文文献(及翻译)文献一：Electric power consumption prediction model based on grey theory optimized by genetic algorithms本文介绍了一种基于混合灰色理论与遗传算法优化的电力消耗预测模型。
该模型使用时间序列数据来建立模型，并使用灰色理论来解决数据的不确定性问题。
通过遗传算法的优化，模型能够更好地预测电力消耗，并取得了优异的预测结果。
此模型可以在大规模电力网络中使用，并具有较高的可行性和可靠性。
文献二：Intelligent control for energy-efficient operation of electric motors本文研究了一种智能控制方法，用于电动机的节能运行。
该方法提供了一种更高效的控制策略，使电动机能够在不同负载条件下以较低的功率运行。
该智能控制使用模糊逻辑方法来确定最佳的控制参数，并使用遗传算法来优化参数。
实验结果表明，该智能控制方法可以显著降低电动机的能耗，节省电能。
文献三：Fault diagnosis system for power transformers based on dissolved gas analysis本文介绍了一种基于溶解气体分析的电力变压器故障诊断系统。
通过对变压器油中的气体样品进行分析，可以检测和诊断变压器内部存在的故障类型。
该系统使用人工神经网络模型来对气体分析数据进行处理和分类。
实验结果表明，该系统可以准确地检测和诊断变压器的故障，并有助于实现有效的维护和管理。
文献四：Power quality improvement using series active filter based on iterative learning control technique本文研究了一种基于迭代研究控制技术的串联有源滤波器用于电能质量改善的方法。
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。
数据分析外文文献+翻译
数据分析外文文献+翻译文献1：《数据分析在企业决策中的应用》该文献探讨了数据分析在企业决策中的重要性和应用。
研究发现，通过数据分析可以获取准确的商业情报，帮助企业更好地理解市场趋势和消费者需求。
通过对大量数据的分析，企业可以发现隐藏的模式和关联，从而制定出更具竞争力的产品和服务策略。
数据分析还可以提供决策支持，帮助企业在不确定的环境下做出明智的决策。
因此，数据分析已成为现代企业成功的关键要素之一。
文献2：《机器研究在数据分析中的应用》该文献探讨了机器研究在数据分析中的应用。
研究发现，机器研究可以帮助企业更高效地分析大量的数据，并从中发现有价值的信息。
机器研究算法可以自动研究和改进，从而帮助企业发现数据中的模式和趋势。
通过机器研究的应用，企业可以更准确地预测市场需求、优化业务流程，并制定更具策略性的决策。
因此，机器研究在数据分析中的应用正逐渐受到企业的关注和采用。
文献3：《数据可视化在数据分析中的应用》该文献探讨了数据可视化在数据分析中的重要性和应用。
研究发现，通过数据可视化可以更直观地呈现复杂的数据关系和趋势。
可视化可以帮助企业更好地理解数据，发现数据中的模式和规律。
数据可视化还可以帮助企业进行数据交互和决策共享，提升决策的效率和准确性。
因此，数据可视化在数据分析中扮演着非常重要的角色。
翻译文献1标题： The Application of Data Analysis in Business Decision-making The Application of Data Analysis in Business Decision-making文献2标题： The Application of Machine Learning in Data Analysis The Application of Machine Learning in Data Analysis文献3标题： The Application of Data Visualization in Data Analysis The Application of Data Visualization in Data Analysis翻译摘要：本文献研究了数据分析在企业决策中的应用，以及机器研究和数据可视化在数据分析中的作用。
软件工程专业毕业设计外文文献翻译
软件工程专业毕业设计外文文献翻译1000字本文将就软件工程专业毕业设计的外文文献进行翻译，能够为相关考生提供一定的参考。
外文文献1: Software Engineering Practices in Industry: A Case StudyAbstractThis paper reports a case study of software engineering practices in industry. The study was conducted with a large US software development company that produces software for aerospace and medical applications. The study investigated the company’s software development process, practices, and techniques that lead to the production of quality software. The software engineering practices were identified through a survey questionnaire and a series of interviews with the company’s software development managers, software engineers, and testers. The research found that the company has a well-defined software development process, which is based on the Capability Maturity Model Integration (CMMI). The company follows a set of software engineering practices that ensure quality, reliability, and maintainability of the software products. The findings of this study provide a valuable insight into the software engineering practices used in industry and can be used to guide software engineering education and practice in academia.IntroductionSoftware engineering is the discipline of designing, developing, testing, and maintaining software products. There are a number of software engineering practices that are used in industry to ensure that software products are of high quality, reliable, and maintainable. These practices include software development processes, software configuration management, software testing, requirements engineering, and project management. Software engineeringpractices have evolved over the years as a result of the growth of the software industry and the increasing demands for high-quality software products. The software industry has developed a number of software development models, such as the Capability Maturity Model Integration (CMMI), which provides a framework for software development organizations to improve their software development processes and practices.This paper reports a case study of software engineering practices in industry. The study was conducted with a large US software development company that produces software for aerospace and medical applications. The objective of the study was to identify the software engineering practices used by the company and to investigate how these practices contribute to the production of quality software.Research MethodologyThe case study was conducted with a large US software development company that produces software for aerospace and medical applications. The study was conducted over a period of six months, during which a survey questionnaire was administered to the company’s software development managers, software engineers, and testers. In addition, a series of interviews were conducted with the company’s software development managers, software engineers, and testers to gain a deeper understanding of the software engineering practices used by the company. The survey questionnaire and the interview questions were designed to investigate the software engineering practices used by the company in relation to software development processes, software configuration management, software testing, requirements engineering, and project management.FindingsThe research found that the company has a well-defined software development process, which is based on the Capability Maturity Model Integration (CMMI). The company’s software development process consists of five levels of maturity, starting with an ad hoc process (Level 1) and progressing to a fully defined and optimized process (Level 5). The company has achieved Level 3 maturity in its software development process. The company follows a set of software engineering practices that ensure quality, reliability, and maintainability of the software products. The software engineering practices used by the company include:Software Configuration Management (SCM): The company uses SCM tools to manage software code, documentation, and other artifacts. The company follows a branching and merging strategy to manage changes to the software code.Software Testing: The company has adopted a formal testing approach that includes unit testing, integration testing, system testing, and acceptance testing. The testing process is automated where possible, and the company uses a range of testing tools.Requirements Engineering: The company has a well-defined requirements engineering process, which includes requirements capture, analysis, specification, and validation. The company uses a range of tools, including use case modeling, to capture and analyze requirements.Project Management: The company has a well-defined project management process that includes project planning, scheduling, monitoring, and control. The company uses a range of tools to support project management, including project management software, which is used to track project progress.ConclusionThis paper has reported a case study of software engineering practices in industry. The study was conducted with a large US software development company that produces software for aerospace and medical applications. The study investigated the company’s software development process,practices, and techniques that lead to the production of quality software. The research found that the company has a well-defined software development process, which is based on the Capability Maturity Model Integration (CMMI). The company uses a set of software engineering practices that ensure quality, reliability, and maintainability of the software products. The findings of this study provide a valuable insight into the software engineering practices used in industry and can be used to guide software engineering education and practice in academia.外文文献2: Agile Software Development: Principles, Patterns, and PracticesAbstractAgile software development is a set of values, principles, and practices for developing software. The Agile Manifesto represents the values and principles of the agile approach. The manifesto emphasizes the importance of individuals and interactions, working software, customer collaboration, and responding to change. Agile software development practices include iterative development, test-driven development, continuous integration, and frequent releases. This paper presents an overview of agile software development, including its principles, patterns, and practices. The paper also discusses the benefits and challenges of agile software development.IntroductionAgile software development is a set of values, principles, and practices for developing software. Agile software development is based on the Agile Manifesto, which represents the values and principles of the agile approach. The manifesto emphasizes the importance of individuals and interactions, working software, customer collaboration, and responding to change. Agile software development practices include iterative development, test-driven development, continuous integration, and frequent releases.Agile Software Development PrinciplesAgile software development is based on a set of principles. These principles are:Customer satisfaction through early and continuous delivery of useful software.Welcome changing requirements, even late in development. Agile processes harness change for the customer's competitive advantage.Deliver working software frequently, with a preference for the shorter timescale.Collaboration between the business stakeholders and developers throughout the project.Build projects around motivated individuals. Give them the environment and support they need, and trust them to get the job done.The most efficient and effective method of conveying information to and within a development team is face-to-face conversation.Working software is the primary measure of progress.Agile processes promote sustainable development. The sponsors, developers, and users should be able to maintain a constant pace indefinitely.Continuous attention to technical excellence and good design enhances agility.Simplicity – the art of maximizing the amount of work not done – is essential.The best architectures, requirements, and designs emerge from self-organizing teams.Agile Software Development PatternsAgile software development patterns are reusable solutions to common software development problems. The following are some typical agile software development patterns:The Single Responsibility Principle (SRP)The Open/Closed Principle (OCP)The Liskov Substitution Principle (LSP)The Dependency Inversion Principle (DIP)The Interface Segregation Principle (ISP)The Model-View-Controller (MVC) PatternThe Observer PatternThe Strategy PatternThe Factory Method PatternAgile Software Development PracticesAgile software development practices are a set ofactivities and techniques used in agile software development. The following are some typical agile software development practices:Iterative DevelopmentTest-Driven Development (TDD)Continuous IntegrationRefactoringPair ProgrammingAgile Software Development Benefits and ChallengesAgile software development has many benefits, including:Increased customer satisfactionIncreased qualityIncreased productivityIncreased flexibilityIncreased visibilityReduced riskAgile software development also has some challenges, including:Requires discipline and trainingRequires an experienced teamRequires good communicationRequires a supportive management cultureConclusionAgile software development is a set of values, principles, and practices for developing software. Agile software development is based on the Agile Manifesto, which represents the values and principles of the agile approach. Agile software development practices include iterative development, test-driven development, continuous integration, and frequent releases. Agile software development has many benefits, including increased customer satisfaction, increased quality, increased productivity, increased flexibility, increased visibility, and reduced risk. Agile software development also has some challenges, including the requirement for discipline and training, the requirement for an experienced team, the requirement for good communication, and the requirement for a supportive management culture.。
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。
工业工程英文文献及外文翻译
附录附录1：英文文献Line Balancing in the Real WorldAbstract:Line Balancing (LB) is a classic, well-researched Operations Research (OR) optimization problem of significant industrial importance. It is one of those problems where domain expertise does not help very much: whatever the number of years spent solving it, one is each time facing an intractable problem with an astronomic number of possible solutions and no real guidance on how to solve it in the best way, unless one postulates that the old way is the best way .Here we explain an apparent paradox: although many algorithms have been proposed in the past, and despite the problem’s practical importance, just one commercially available LB software currently appears to be available for application in industries such as automotive. We speculate that this may be due to a misalignment between the academic LB problem addressed by OR, and the actual problem faced by the industry.Keyword:Line Balancing, Assembly lines, OptimizationLine Balancing in the Real WorldEmanuel FalkenauerOptimal DesignAv. Jeanne 19A boîte2, B-1050 Brussels, Belgium+32 (0)2 646 10 741 IntroductionAssembly Line Balancing, or simply Line Balancing (LB), is the problem of assigning operations to workstations along an assembly line, in such a way that the assignment be optimal in some sense. Ever since Henry Ford’s introduction of assembly lines, LB has been an optimization problem of significant industrial importance: the efficiency difference between an optimal and a sub-optimal assignment can yield economies (or waste) reaching millions of dollars per year.LB is a classic Operations Research (OR) optimization problem, having been tackled by OR over several decades. Many algorithms have been proposed for the problem. Yet despite the practical importance of the problem, and the OR efforts that have been made to tackle it, little commercially available software is available to help industry in optimizing their lines. In fact, according to a recent survey by Becker and Scholl (2023), there appear to be currently just two commercially available packages featuring both a state of the art optimization algorithm and auser-friendly interface for data management. Furthermore, one of those packages appears to handle only the “clean” formulation of the problem (Simple Assembly Line Balancing Problem, or SALBP), which leaves only one package available for industries such as automotive. This situation appears to be paradoxical, or at least unexpected: given the huge economies LB can generate, one would expect several software packages vying to grab a part of those economies.It appears that the gap between the available OR results and their dissemination in Today’s industry, is probably due to a misalignment between the academic LB problem addressed by most of the OR approaches, and the actual problem being faced by the industry. LB is a difficult optimization problem even its simplest forms are NP-hard – see Garry and Johnson, 1979), so the approach taken by OR has typically been to simplify it, in order to bring it to a level of complexity amenable to OR tools. While this is a perfectly valid approach in general, in the particular case of LB it led some definitions of the problem hat ignore many aspects of the real-world problem.Unfortunately, many of the aspects that have been left out in the OR approach are in fact crucial to industries such as automotive, in the sense that any solution ignoring (violating) those aspects becomes unusable in the industry.In the sequel, we first briefly recall classic OR definitions of LB, and then review how the actual line balancing problem faced by the industry differs from them, and why a solution to the classic OR problem maybe unusable in some industries.2 OR Definitions of LBThe classic OR definition of the line balancing problem, dubbed SALBP (Simple Assembly Line Balancing Problem) by Becker and Scholl (2023), goes as follows. Given a set of tasks of various durations, a set of precedence constraints among the tasks, and a set of workstations, assign each task to exactly one workstation in such a way that no precedence constraint is violated and the assignment is optimal. The optimality criterion gives rise to two variants of the problem: either a cycle time is given that cannot be exceeded by the sum of durations of all tasks assigned to any workstation and the number of workstations is to be minimized, or the number of workstations is fixed and the line cycle time, equal to the largest sum of durations of task assigned to a workstation, is to be minimized.Although the SALBP only takes into account two constraints (the precedence constraints plus the cycle time, or the precedence constraints plus the number of workstations), it is by far the variant of line balancing that has been the most researched. We have contributed to that effort in Falkenauer and Delchambre (1992), where we proposed a Grouping Genetic Algorithm approach that achieved some of the best performance in the field. The Grouping Genetic Algorithm technique itself was presented in detail in Falkenauer (1998).However well researched, the SALBP is hardly applicable in industry, as we will see shortly. The fact has not escaped the attention of the OR researches, and Becker and Scholl (2023) define many extensions to SALBP, yielding a commondenomination GALBP (Generalized Assembly Line Balancing Problem). Each of the extensions reported in their authoritative survey aims to handle an additional difficulty present in real-world line balancing. We have tackled one of those aspects in Falkenauer (1997), also by applying the Grouping Genetic Algorithm.The major problem with most of the approaches reported by Becker and Scholl (2023) is that they generalize the simple SALBP in just one or two directions. The real world line balancing, as faced in particular by the automotive industry, requires tackling many of those generalizations simultaneously.3 What Differs in the Real World?Although even the simple SALBP is NP-hard, it is far from capturing the true complexity of the problem in its real-world incarnations. On the other hand, small instances of the problem, even though they are difficult to solve to optimality, are a tricky target for line balancing software, because small instances of the problem can be solved closet optimality by hand. That is however not the case in the automotive and related industries (Bus, truck, aircraft, heavy machinery, etc.), since those industries routinely feature Assembly lines with dozens or hundreds of workstations, and hundreds or thousands of Operations. Those industries are therefore the prime targets for line balancing software.Unfortunately, those same industries also need to take into account many of the GALBP extensions at the same time, which may explain why, despite the impressive OR Work done on line balancing; only one commercially available software seemstube currently available for those industries.We identify below some of the additional difficulties (with respect to SALBP) that must be tackled in a line balancing tool, in order to be applicable in those industries.3.1 Do Not Balance but Re-balanceMany of the OR approaches implicitly assume that the problem to be solved involves a new, yet-to-be-built assembly line, possibly housed in a new, yet-to-be-built factory. To our opinion, this is the gravest oversimplification of the classic OR approach, for in practice, this is hardly ever the case. The vast majority of real-world line balancing tasks involve existing lines, housed in existing factories – infect, the target line typically needs tube rebalanced rather than balanced, the need arising from changes in the product or the mix of models being assembled in the line, the assembly technology, the available workforce, or the production targets. This has some far-reaching implications, outlined below.3.2 Workstations Have IdentitiesAs pointed out above, the vast majority of real-world line balancing tasks involves existing lines housed in existing factories. In practice, this seemingly “uninteresting” observation has one far-reaching consequence, namely that each workstation in the line does have its own identity. This identity is not due to any “incapacity of abstraction” on part of the process engineers, but rather to the fact that the workstations are indeed not identical: each has its own space constraints (e.g. a workstation below a low ceiling cannot elevate the car above the operators’ heads),its own heavy equipment that cannot be moved spare huge costs, its own capacity of certain supplies (e.g. compressed air), its own restrictions on the operations that can be carried out there (e.g. do not place welding operations just beside the painting shop), etc.3.3 Cannot Eliminate WorkstationsSince workstations do have their identity (as observed above), it becomes obvious that a real-world LB tool cannot aim at eliminating workstations. Indeed, unless the eliminated workstations were all in the front of the line or its tail, their elimination would create gaping holes in the line, by virtue of the other workstations’ retaining of their identities, including their geographical positions in the workshop. Also, it softens the case that many workstations that could possibly be eliminated by the algorithm are in fact necessary because of zoning constraints.4 ConclusionsThe conclusions inspection 3 stems from our extensive contacts with automotive and related industries, and reflects their true needs. Other “exotic” constraints may apply in any given real-world assembly line, but line balancing tool for those industries must be able to handle at least those aspects of the problem. This is very far from the “clean” academic SALBP, as well as most GALBP extensions reported by Becker and Scholl (2023). In fact, such a tool must simultaneously solve several-hard problems:• Find a feasible defined replacement for all undefined (‘ANY’) ergonomicconstraints on workstations, i.e. One compatible with the ergonomic constraints and precedence constraints defined on operations, as well as zoning constraints and possible drifting operations• Solve the within-workstation scheduling problem on all workstations, for all products being assembled on the line• Assign the operations to workstations to achieve the best average balance, while keeping the peak times at a manageable level. Clearly, the real-world line balancing problem described above is extremely difficult to solve. This is compounded byte size of the problem encountered in the target industries, which routinely feature assembly lines with dozens or hundreds of workstations with multiple operators, and hundreds or thousands of operations.We’ve identified a number of aspects of the line balancing problem that are vital in industries such as automotive, yet that have been either neglected in the OR work on the problem, or handled separately from each other. According to our experience, a line balancing to applicable in those industries must be able to handle all of them simultaneously. That gives rise to an extremely complex optimization problem.The complexity of the problem, and the need to solve it quickly, may explain why there appears to be just one commercially available software for solving it, namely outline by Optimal Design. More information on Outline, including its rich graphic user interface, is available at .References1 Becker C. and Scholl, A. (2023) `A survey on problems and methods in generalized assemblyline balancing', European Journal of Operations Research, in press. Available online at :10.1016/j.ejor.2023.07.023. Journal article.2 Falkenauer, E. and Delchambre, A. (1992) `Genetic Algorithm for Bin Packing and Line Balancing', Proceedings of the 1992 IEEE International Conference on Robotics and Automation, May10-15, 1992, Nice, France. IEEE Computer Society Press, Los Alamitos, CA. Pp. 1186-1192. Conference proceedings.3 Falkenauer, E. (1997) `A Grouping Genetic Algorithm for Line Balancing with Resource Dependent Task Times', Proceedings of the Fourth International Conference on Neural Information Processing (ICONIP’97), University of Otego, Dunedin, New Zealand, November 24-28, 1997. Pp. 464-468. Conference proceedings.4 Falkenauer, E. (1998) Genetic Algorithms and Grouping Problems, John Wiley& Sons, Chi Chester, UK. Book.5 Gary. R. and Johnson D. S. (1979) Computers and Intractability - A Guide to the Theory of NP-completeness, Co., San Francisco, USA. Book.附录2：中文文献生产线平衡在现实世界摘要：生产线平衡（LB）是一种经典旳，精心研究旳明显工业重要性旳运筹学（OR）优化问题。
(完整word版)外文文献及翻译doc
Criminal Law1.General IntroductionCriminal law is the body of the law that defines criminal offenses, regulates the apprehension, charging, and trial of suspected offenders,and fixes punishment for convicted persons. Substantive criminal law defines particular crimes, and procedural law establishes rules for the prosecution of crime. In a democratic society, it is the function of the legislative bodies to decide what behavior will be made criminal and what penalties will be attached to violations of the law.Capital punishment may be imposed in some jurisdictions for the most serious crimes. And physical or corporal punishment may still be imposed such as whipping or caning, although these punishments are prohibited in much of the world. A convict may be incarcerated in prison or jail and the length of incarceration may vary from a day to life.Criminal law is a reflection of the society that produce it. In an Islamic theocracy, such as Iran, criminal law will reflect the religious teachings of the Koran; in an Catholic country, it will reflect the tenets of Catholicism. In addition, criminal law will change to reflect changes in society, especially attitude changes. For instance, use of marijuana was once considered a serious crime with harsh penalties, whereas today the penalties in most states are relatively light. As severity of the penaltieswas reduced. As a society advances, its judgments about crime and punishment change.2.Elements of a CrimeObviously, different crimes require different behaviors, but there are common elements necessary for proving all crimes. First, the prohibited behavior designated as a crime must be clearly defined so that a reasonable person can be forewarned that engaging in that behavior is illegal. Second, the accused must be shown to have possessed the requisite intent to commit the crime. Third, the state must prove causation. Finally, the state must prove beyond a reasonable doubt that the defendant committed the crime.(1) actus reusThe first element of crime is the actus reus.Actus is an act or action and reus is a person judicially accused of a crime. Therefore, actus reus is literally the action of a person accused of a crime. A criminal statute must clearly define exactly what act is deemed “guilty”---that is, the exact behavior that is being prohibited. That is done so that all persons are put on notice that if they perform the guilty act, they will be liable for criminal punishment. Unless the actus reus is clearly defined, one might not know whether or not on e’s behavior is illegal.Actus reus may be accomplished by an action, by threat of action,or exceptionally, by an omission to act, which is a legal duty to act. For example, the act of Cain striking Abel might suffice, or a parent’s failure to give to a young child also may provide the actus reus for a crime.Where the actus reus is a failure to act, there must be a duty of care. A duty can arise through contract, a voluntary undertaking, a blood relation, and occasionally through one’s official position. Duty also can arise from one’s own creation of a dangerous situation.(2)mens reaA second element of a crime is mens rea. Mens rea refers to an individual’s state of mind when a crime is committed. While actus reus is proven by physical or eyewitness evidence, mens rea is more difficult to ascertain. The jury must determine for itself whether the accused had the necessary intent to commit the act.A lower threshold of mens rea is satisfied when a defendant recognizes an act is dangerous but decides to commit it anyway. This is recklessness. For instance, if Cain tears a gas meter from a wall, and knows this will let flammable gas escape into a neighbor’s house, he could be liable for poisoning. Courts often consider whether the actor did recognise the danger, or alternatively ought to have recognized a danger (though he did not) is tantamount to erasing intent as a requirement. In this way, the importance of mens rea hasbeen reduced in some areas of the criminal law.Wrongfulness of intent also may vary the seriousness of an offense. A killing committed with specific intent to kill or with conscious recognition that death or serious bodily harm will result, would be murder, whereas a killing affected by reckless acts lacking such a consciousness could be manslaughter.(3)CausationThe next element is causation. Often the phrase “but for”is used to determine whether causation has occurred. For example, we might say “Cain caused Abel”, by which we really mean “Cain caused Abel’s death. ”In other words, ‘but for Cain’s act, Abel would still be alive.” Causation, then, means “but for” the actions of A, B would not have been harmed. In criminal law, causation is an element that must be proven beyond a reasonable doubt.(4) Proof beyond a Reasonable DoubtIn view of the fact that in criminal cases we are dealing with the life and liberty of the accused person, as well as the stigma accompanying conviction, the legal system places strong limits on the power of the state to convict a person of a crime. Criminal defendants are presumed innocent. The state must overcome this presumption of innocence by proving every element of the offense charged against the defendant beyond a reasonable doubt to thesatisfaction of all the jurors. This requirement is the primary way our system minimizes the risk of convicting an innocent person.The state must prove its case within a framework of procedural safeguards that are designed to protect the accused. The state’s failure to prove any material element of its case results in the accused being acquitted or found not guilty, even though he or she may actually have committed the crime charged.3. Strict LiabilityIn modern society, some crimes require no more mens rea, and they are known as strict liability offenses. For in stance, under the Road Traffic Act 1988 it is a strict liability offence to drive a vehicle with an alcohol concentration above the prescribed limit.Strict liability can be described as criminal or civil liability notwithstanding the lack mens rea or intent by the defendant. Not all crimes require specific intent, and the threshold of culpability required may be reduced. For example, it might be sufficient to show that a defendant acted negligently, rather than intentionally or recklessly.1. 概述刑法是规定什么试犯罪，有关犯罪嫌疑人之逮捕、起诉及审判，及对已决犯处以何种刑罚的部门法。
外文文献及外文翻译 1
The Stereo Garage1.1 An overview of the stereo garageVehicles parked nowhere is the problem of the urban social, economic and transport development to a certain extent the result, Garage Equipment development in foreign countries, especially in Japan nearly 30-40 years. Whether technically or in terms of experience had been a success. China is also in the beginning of the 1990s developed mechanical parking equipment, which was 10 years in the past. Because a lot of new residents in the district with the ratio of 1:1. To address the size of parking spaces for tenants and business areas contradictions 3D mechanical parking equipment with an average size of a small motorcycle's unique characteristics, the majority of users have been accepted.Compared with the traditional natural underground garage, Machinery garage demonstrates its superiority in many respects. First, the mechanical garage has a prominent section of superiority. Past due to the underground garage must elapse enough lanes, the average car will occupy an area of 40 square meters, If the use of double-mechanical garage, which would enable ground to improve the utilization rate of around 80% to 90%, If using ground multi-storey (21 storey), three-dimensional garage, 50 square meters of land area will be placed on the 40 cars, which can greatly save the limited land resources, Civil and save development costs.To underground garage, Mechanical garage can be more effective to ensure personal and vehicle safety in the garage or car kept prospective location, the entire electronic control equipment would not operate. It should be said that the mechanical garage from the management can do a thorough separation of people and vehicles.In the underground garage using mechanical parking, it also can remove the heating ventilation; therefore, Operation of the power consumption than workers in the management of underground garage is much lower. Mechanical garage don't usually do complete system, but as a single machine containers. This will give full play to its small space, the advantages of decentralized, Each of the residential areas or groups downstairs to make a complete circuit can be set up random mechanicalparking building. This garage of the district can solve the shortage of parking difficulty in providing convenient conditions right now.Currently, three-dimensional garage mainly in the following forms: lifting and transferring,aisle stacking garage, vertical garage, vertical cycle, box-level cycle, the level of circulating round.1.1.1 Lifting and transferringLifting and transferring Garage modular design, each module can be designed into two, three, four levels, the five-story, semi-submerged in various forms, such as the number of parking spaces from a few to hundreds. Three-dimensional garage applies to the ground and underground car parks, configuration flexibility and cost is low.1. Product features:1) Save land, the configuration flexibility, and shorter construction period.2) Low prices, firefighting and exterior decoration, with a total investment on small foundations.3) Use automatic control, simple structure, safe and reliable.4) Access to a quick, short waiting time.5) Run a smooth, low noise.6) Applies to commercial, offices, and residential quarters supporting the use of car parks.2. Safety devices: anti-dropping device, a photoelectric sensor, spacing protectors, emergency stop switch.1.1.2 Aisle stacking garageAisle stacking garage used as a stacking machine tool access vehicles. All vehicles are stacking machine access, so the technical requirements for stacker higher, a single stacker cost is higher. So aisle stacking apply to the parking garage needs a few more customers.1.1.3 Vertical GarageVertical Garage Elevator similar to the principle that both sides of the hoist layout spaces. Generally need a ground vehicle rotary tables can be saved by the driver away. Vertical Garage generally higher high (tens of meters), safety equipment, Installation precision machining requirements are very high, high cost, but has the smallest area.1.1.4 Vertical cycleProduct features:1) covers an area of small; two berths area can stop 6-10 vehicles.2) The decoration can be added only roof, fire hydrants available.3) Low prices, foundation, external decoration, fire and other small investment, short construction periods.4) Use automatic control, safe and reliable operation.2.2.1 The stereo garage automatic control systemThe modern large-scale building mainstream is intelligent mansion and community. So, automated parking equipment or garage automatic control system will become intelligent mansion and an important part of community. Simple, fast, easy to use, safe, reliable, and less maintenance, to provide users with a safe, easy to use environment, This is auto-parking feature of the basic equipment. All parking equipment operating conditions, vehicles parked in time, vehicle storage Malaysia, garage storage capacity. Vehicles kept high and low peaks, and other information can be transmitted through the network of intelligent control center through intelligent control center operator, and the broadcasting system and the management office of the Division linked related to early release control, management information, thus achieving all the intelligent management. Building and the Community through the intelligent control of the center could also associate with social networking functions. Information released to the collection coming out or expands utilization of the garage social and economic benefits. This will be the automation of the development direction of the garage. Solid Garage automation control system include the following five major subsystems: automatic toll collection management system automatic access systems for remote diagnosis system, automatic Gate, control security system.Subsystems are more unified control of the central control room, for customers planning Garage form of management, Published garage inventory capacity, traffic control program.2.1.1 Automatic Toll Management SystemAutomatic charge adopts contactless IC card. IC card points long-term card and the stored-card. For fixed users, the issue of long-term cards, the cost of fixed users pays management fees paid together; on the temporary users, issue stored-value cards, namely: the user feespaid cards exist within each parking card reader automatically deducted from the cost.2.1.2 Automatic vehicle access systemAutomatic vehicle access system is generally controlled by small PLC. Including the identification card number and mobile disc contains two cars process. Users enter the garage at the entrance to Swiping cards, reader data automatically transmitted to the PLC control system, PLC system through the judgment card number and automatically set the corresponding site mobile trucks and vehicles to the handover location, the garage door opened, shorten the time access to cars. Truck drivers light signals in accordance with the guidelines created only when vehicles parked in a safe location, Parking will be normal light-Kai. Access car after the completion of the garage doors shut down automatically. Mobile site contains car, the system in strict accordance with the various signal detection mobile state, including long signal detection, Detection in place, the position detection limit, officers hit detection, emergency stop signal detection. If cars are running plate is not in place or vehicle length in excess of the permitted length of the garage, all vehicles disc will contain no action, If detected emergency stop signal to stop all action until the emergency stop signal disappeared. Above signals are hardware signals, in addition, the software can also be installed to control signal protection, such as the protection of the time, to ensure that the damage due to hardware failure to signal equipment and the main guarantee for the safety of vehicles.2.1.3 Remote diagnosis systemControllers can spot card, hubs and other network equipment and control center connected to the LAN, MODEN through remote management, monitoring the operation of the scene, when the scene failure, in the control center can be addressed to facilitate the management, e-office security personnel.2.1.4 Automatic GateIn the garage entrance of the no-contact reader, and the Gate of coil users in the garage entrances Swiping cards, the system automatically discriminates validity of the card, if valid, the Gateopen automatically, through induction coils, Automatic self-closing fence; If invalid, the Gate is not open, and sound and light alarm.2.1.5 Monitoring security systemMonitoring security system is in the central control room for monitoring and controlling the operation of the garage scene conditions. It has motion detection, license plate recognition, network connections, different types of alarm systems linkage, and other functions, can be achieved unguarded.System catalog:Video monitoring function : the garage entrances, and the duty, the main segments within the garage installation focusing cameras, On the larger spaces installation spherical platforms, in order to achieve all-round garage on real-time monitoring. If the garage light conditions of the poor would use black-and-white cameras.Motion Detection functions: setting up the night in the garage of motion detection region, detecting when there are a moving target, Motion Detection and Alarm function remind staffs.LPR functions: it can set up the garage light vehicle license plates, vehicle. When the light vehicles entering the garage regional surveillance, the system automatically cross-referenced with images of a very odd situation, issued a warning signal and automatic switching and record their images.Alarm linkage functions: all can move even the police mainframe, if activated Relay acousto-optic warning issued notice of security personnel to voluntarily disarm Gate interception of vehicular access.Digital video functions : it with a continuous record of what happened in the garage, can be synchronized intervals over images arbitrary choice of the overall image to enlarge and local amplification, recording, playback, backup can be conducted all kinds of information.Reportedly, has begun an increasing number of residential quarters began to use a mechanical garage. Taking into account the cost and maintenance, the majority of the district is a multi-storey lifting and transferring parking equipment, mass storage mechanical garage also rarely. Lifting and transferring Garage Equipment parking flow indicate the following:1、The sense of light yellow instructions garage operationRed lamp was ongoing operating instructions, please wait; Green light is currently no operating instructions, can operate; yellow light instructions were to fail, the garage can not work.2、The operationDrivers of vehicles enter from the garage entrance. At the entrance of non-contact sensors Reader former regional shaken following their IC cards, induction process completed, the fence automatically rises driver drove into the garage. The fence shut down automatically after vehicles entering. Card is the controller to read spaces, corresponding to the parking garage containing cars moved to the site automatically transfer vehicle location, Automatic garage door open units. Car drivers entering and parking in place, Latin hand brake, alighted out of the garage, using IC cards in the garage exit Huang about IC cards Garage door modules to shut down automatically. Completed deposit truck operators.3、Collect the car operationDrivers entering the garage at the entrance to the non-contact sensors Reader former regional shaken following their IC cards Controller automatically read spaces, corresponding to the parking garage containing cars moved to the site automatically transfer vehicle location, Automatic garage door open modules, drivers entering the garage and drive out, in the garage exit of the automatic reader before induction regional dazzle your own IC cards, sensors finished, the reader receive information, Host controller automatically recorded, prepaid, automatically raising the fence, the driver drove the playing field, appeared after fencing to shut down automatically. Meanwhile, Controller automatically read spaces, corresponding to the garage door unit shut down automatically. Vehicle operation finished.The garage has a complete self-protection device in the course of operation. A series of photoelectric switches, proximity switches, trip switches and other vehicles on site contains accurate operation in place to play a decisive role; falling unique defense installations, broken rope warning device, speeding vehicle protection device to protect the security role played. Detection of long vehicles, vehicle parking is not in place detection, and personnel into a detection signal of vehicles and the safety play a decisive role.翻译立体车库1.1 立体车库概述车辆无处停放的问题是城市的社会、经济、交通发展到一定程度产生的结果，立体停车设备的发展在国外，尤其在日本已有近3040年的历史，无论在技术上还是在经验上均已获得了成功。
外文文献及翻译
（（英文参考文献及译文）二〇一六年六月本科毕业论文 题 目：STATISTICAL SAMPLING METHOD, USED INTHE AUDIT学生姓名：王雪琴学 院：管理学院系 别：会计系专 业：财务管理班 级：财管12-2班 学校代码： 10128 学 号： 201210707016Statistics and AuditRomanian Statistical Review nr. 5 / 2010STATISTICAL SAMPLING METHOD, USED IN THE AUDIT - views, recommendations, fi ndingsPhD Candidate Gabriela-Felicia UNGUREANUAbstractThe rapid increase in the size of U.S. companies from the earlytwentieth century created the need for audit procedures based on the selectionof a part of the total population audited to obtain reliable audit evidence, tocharacterize the entire population consists of account balances or classes oftransactions. Sampling is not used only in audit – is used in sampling surveys,market analysis and medical research in which someone wants to reach aconclusion about a large number of data by examining only a part of thesedata. The difference is the “population” from which the sample is selected, iethat set of data which is intended to draw a conclusion. Audit sampling appliesonly to certain types of audit procedures.Key words: sampling, sample risk, population, sampling unit, tests ofcontrols, substantive procedures.Statistical samplingCommittee statistical sampling of American Institute of CertifiedPublic Accountants of (AICPA) issued in 1962 a special report, titled“Statistical sampling and independent auditors’ which allowed the use ofstatistical sampling method, in accordance with Generally Accepted AuditingStandards (GAAS). During 1962-1974, the AICPA published a series of paperson statistical sampling, “Auditor’s Approach to Statistical Sampling”, foruse in continuing professional education of accountants. During 1962-1974,the AICPA published a series of papers on statistical sampling, “Auditor’sApproach to Statistical Sampling”, for use in continuing professional educationof accountants. In 1981, AICPA issued the professional standard, “AuditSampling”, which provides general guidelines for both sampling methods,statistical and non-statistical.Earlier audits included checks of all transactions in the period coveredby the audited financial statements. At that time, the literature has not givenparticular attention to this subject. Only in 1971, an audit procedures programprinted in the “Federal Reserve Bulletin (Federal Bulletin Stocks)” includedseveral references to sampling such as selecting the “few items” of inventory.Statistics and Audit The program was developed by a special committee, which later became the AICPA, that of Certified Public Accountants American Institute.In the first decades of last century, the auditors often applied sampling, but sample size was not in related to the efficiency of internal control of the entity. In 1955, American Institute of Accountants has published a study case of extending the audit sampling, summarizing audit program developed by certified public accountants, to show why sampling is necessary to extend the audit. The study was important because is one of the leading journal on sampling which recognize a relationship of dependency between detail and reliability testing of internal control.In 1964, the AICPA’s Auditing Standards Board has issued a report entitled “The relationship between statistical sampling and Generally Accepted Auditing Standards (GAAS)” which illustrated the relationship between the accuracy and reliability in sampling and provisions of GAAS.In 1978, the AICPA published the work of Donald M. Roberts,“Statistical Auditing”which explains the underlying theory of statistical sampling in auditing.In 1981, AICPA issued the professional standard, named “Audit Sampling”, which provides guidelines for both sampling methods, statistical and non-statistical.An auditor does not rely solely on the results of a single procedure to reach a conclusion on an account balance, class of transactions or operational effectiveness of the controls. Rather, the audit findings are based on combined evidence from several sources, as a consequence of a number of different audit procedures. When an auditor selects a sample of a population, his objective is to obtain a representative sample, ie sample whose characteristics are identical with the population’s characteristics. This means that selected items are identical with those remaining outside the sample.In practice, auditors do not know for sure if a sample is representative, even after completion the test, but they “may increase the probability that a sample is representative by accuracy of activities made related to design, sample selection and evaluation” [1]. Lack of specificity of the sample results may be given by observation errors and sampling errors. Risks to produce these errors can be controlled.Observation error (risk of observation) appears when the audit test did not identify existing deviations in the sample or using an inadequate audit technique or by negligence of the auditor.Sampling error (sampling risk) is an inherent characteristic of the survey, which results from the fact that they tested only a fraction of the total population. Sampling error occurs due to the fact that it is possible for Revista Română de Statistică nr. 5 / 2010Statistics and Auditthe auditor to reach a conclusion, based on a sample that is different from the conclusion which would be reached if the entire population would have been subject to audit procedures identical. Sampling risk can be reduced by adjusting the sample size, depending on the size and population characteristics and using an appropriate method of selection. Increasing sample size will reduce the risk of sampling; a sample of the all population will present a null risk of sampling.Audit Sampling is a method of testing for gather sufficient and appropriate audit evidence, for the purposes of audit. The auditor may decide to apply audit sampling on an account balance or class of transactions. Sampling audit includes audit procedures to less than 100% of the items within an account balance or class of transactions, so all the sample able to be selected. Auditor is required to determine appropriate ways of selecting items for testing. Audit sampling can be used as a statistical approach and a non- statistical.Statistical sampling is a method by which the sample is made so that each unit consists of the total population has an equal probability of being included in the sample, method of sample selection is random, allowed to assess the results based on probability theory and risk quantification of sampling. Choosing the appropriate population make that auditor’ findings can be extended to the entire population.Non-statistical sampling is a method of sampling, when the auditor uses professional judgment to select elements of a sample. Since the purpose of sampling is to draw conclusions about the entire population, the auditor should select a representative sample by choosing sample units which have characteristics typical of that population. Results will not extrapolate the entire population as the sample selected is representative.Audit tests can be applied on the all elements of the population, where is a small population or on an unrepresentative sample, where the auditor knows the particularities of the population to be tested and is able to identify a small number of items of interest to audit. If the sample has not similar characteristics for the elements of the entire population, the errors found in the tested sample can not extrapolate.Decision of statistical or non-statistical approach depends on the auditor’s professional judgment which seeking sufficient appropriate audits evidence on which to completion its findings about the audit opinion.As a statistical sampling method refer to the random selection that any possible combination of elements of the community is equally likely to enter the sample. Simple random sampling is used when stratification was not to audit. Using random selection involves using random numbers generated byRomanian Statistical Review nr. 5 / 2010Statistics and Audit a computer. After selecting a random starting point, the auditor found the first random number that falls within the test document numbers. Only when the approach has the characteristics of statistical sampling, statistical assessments of risk are valid sampling.In another variant of the sampling probability, namely the systematic selection (also called random mechanical) elements naturally succeed in office space or time; the auditor has a preliminary listing of the population and made the decision on sample size. “The auditor calculated a counting step, and selects the sample element method based on step size. Step counting is determined by dividing the volume of the community to sample the number of units desired. Advantages of systematic screening are its usability. In most cases, a systematic sample can be extracted quickly and method automatically arranges numbers in successive series.”[2].Selection by probability proportional to size - is a method which emphasizes those population units’recorded higher values. The sample is constituted so that the probability of selecting any given element of the population is equal to the recorded value of the item;Stratifi ed selection - is a method of emphasis of units with higher values and is registered in the stratification of the population in subpopulations. Stratification provides a complete picture of the auditor, when population (data table to be analyzed) is not homogeneous. In this case, the auditor stratifies a population by dividing them into distinct subpopulations, which have common characteristics, pre-defined. “The objective of stratification is to reduce the variability of elements in each layer and therefore allow a reduction in sample size without a proportionate increase in the risk of sampling.” [3] If population stratification is done properly, the amount of sample size to come layers will be less than the sample size that would be obtained at the same level of risk given sample with a sample extracted from the entire population. Audit results applied to a layer can be designed only on items that are part of that layer.I appreciated as useful some views on non-statistical sampling methods, which implies that guided the selection of the sample selecting each element according to certain criteria determined by the auditor. The method is subjective; because the auditor selects intentionally items containing set features him.The selection of the series is done by selecting multiple elements series (successive). Using sampling the series is recommended only if a reasonable number of sets used. Using just a few series there is a risk that the sample is not representative. This type of sampling can be used in addition to other samples, where there is a high probability of occurrence of errors. At the arbitrary selection, no items are selected preferably from the auditor, Revista Română de Statistică nr. 5 / 2010Statistics and Auditthat regardless of size or source or characteristics. Is not the recommended method, because is not objective.That sampling is based on the auditor’s professional judgment, which may decide which items can be part or not sampled. Because is not a statistical method, it can not calculate the standard error. Although the sample structure can be constructed to reproduce the population, there is no guarantee that the sample is representative. If omitted a feature that would be relevant in a particular situation, the sample is not representative.Sampling applies when the auditor plans to make conclusions about population, based on a selection. The auditor considers the audit program and determines audit procedures which may apply random research. Sampling is used by auditors an internal control systems testing, and substantive testing of operations. The general objectives of tests of control system and operations substantive tests are to verify the application of pre-defined control procedures, and to determine whether operations contain material errors.Control tests are intended to provide evidence of operational efficiency and controls design or operation of a control system to prevent or detect material misstatements in financial statements. Control tests are necessary if the auditor plans to assess control risk for assertions of management.Controls are generally expected to be similarly applied to all transactions covered by the records, regardless of transaction value. Therefore, if the auditor uses sampling, it is not advisable to select only high value transactions. Samples must be chosen so as to be representative population sample.An auditor must be aware that an entity may change a special control during the course of the audit. If the control is replaced by another, which is designed to achieve the same specific objective, the auditor must decide whether to design a sample of all transactions made during or just a sample of transactions controlled again. Appropriate decision depends on the overall objective of the audit test.Verification of internal control system of an entity is intended to provide guidance on the identification of relevant controls and design evaluation tests of controls.Other tests:In testing internal control system and testing operations, audit sample is used to estimate the proportion of elements of a population containing a characteristic or attribute analysis. This proportion is called the frequency of occurrence or percentage of deviation and is equal to the ratio of elements containing attribute specific and total number of population elements. WeightRomanian Statistical Review nr. 5 / 2010Statistics and Audit deviations in a sample are determined to calculate an estimate of the proportion of the total population deviations.Risk associated with sampling - refers to a sample selection which can not be representative of the population tested. In other words, the sample itself may contain material errors or deviations from the line. However, issuing a conclusion based on a sample may be different from the conclusion which would be reached if the entire population would be subject to audit.Types of risk associated with sampling:Controls are more effective than they actually are or that there are not significant errors when they exist - which means an inappropriate audit opinion. Controls are less effective than they actually are that there are significant errors when in fact they are not - this calls for additional activities to establish that initial conclusions were incorrect.Attributes testing - the auditor should be defining the characteristics to test and conditions for misconduct. Attributes testing will make when required objective statistical projections on various characteristics of the population. The auditor may decide to select items from a population based on its knowledge about the entity and its environment control based on risk analysis and the specific characteristics of the population to be tested.Population is the mass of data on which the auditor wishes to generalize the findings obtained on a sample. Population will be defined compliance audit objectives and will be complete and consistent, because results of the sample can be designed only for the population from which the sample was selected.Sampling unit - a unit of sampling may be, for example, an invoice, an entry or a line item. Each sample unit is an element of the population. The auditor will define the sampling unit based on its compliance with the objectives of audit tests.Sample size - to determine the sample size should be considered whether sampling risk is reduced to an acceptable minimum level. Sample size is affected by the risk associated with sampling that the auditor is willing to accept it. The risk that the auditor is willing to accept lower, the sample will be higher.Error - for detailed testing, the auditor should project monetary errors found in the sample population and should take into account the projected error on the specific objective of the audit and other audit areas. The auditor projects the total error on the population to get a broad perspective on the size of the error and comparing it with tolerable error.For detailed testing, tolerable error is tolerable and misrepresentations Revista Română de Statistică nr. 5 / 2010Statistics and Auditwill be a value less than or equal to materiality used by the auditor for the individual classes of transactions or balances audited. If a class of transactions or account balances has been divided into layers error is designed separately for each layer. Design errors and inconsistent errors for each stratum are then combined when considering the possible effect on the total classes of transactions and account balances.Evaluation of sample results - the auditor should evaluate the sample results to determine whether assessing relevant characteristics of the population is confirmed or needs to be revised.When testing controls, an unexpectedly high rate of sample error may lead to an increase in the risk assessment of significant misrepresentation unless it obtained additional audit evidence to support the initial assessment. For control tests, an error is a deviation from the performance of control procedures prescribed. The auditor should obtain evidence about the nature and extent of any significant changes in internal control system, including the staff establishment.If significant changes occur, the auditor should review the understanding of internal control environment and consider testing the controls changed. Alternatively, the auditor may consider performing substantive analytical procedures or tests of details covering the audit period.In some cases, the auditor might not need to wait until the end audit to form a conclusion about the effectiveness of operational control, to support the control risk assessment. In this case, the auditor might decide to modify the planned substantive tests accordingly.If testing details, an unexpectedly large amount of error in a sample may cause the auditor to believe that a class of transactions or account balances is given significantly wrong in the absence of additional audit evidence to show that there are not material misrepresentations.When the best estimate of error is very close to the tolerable error, the auditor recognizes the risk that another sample have different best estimate that could exceed the tolerable error.ConclusionsFollowing analysis of sampling methods conclude that all methods have advantages and disadvantages. But the auditor is important in choosing the sampling method is based on professional judgment and take into account the cost / benefit ratio. Thus, if a sampling method proves to be costly auditor should seek the most efficient method in view of the main and specific objectives of the audit.Romanian Statistical Review nr. 5 / 2010Statistics and Audit The auditor should evaluate the sample results to determine whether the preliminary assessment of relevant characteristics of the population must be confirmed or revised. If the evaluation sample results indicate that the relevant characteristics of the population needs assessment review, the auditor may: require management to investigate identified errors and likelihood of future errors and make necessary adjustments to change the nature, timing and extent of further procedures to take into account the effect on the audit report.Selective bibliography:[1] Law no. 672/2002 updated, on public internal audit[2] Arens, A şi Loebbecke J - Controve …Audit– An integrate approach”, 8th edition, Arc Publishing House[3] ISA 530 - Financial Audit 2008 - International Standards on Auditing, IRECSON Publishing House, 2009- Dictionary of macroeconomics, Ed C.H. Beck, Bucharest, 2008Revista Română de Statistică nr. 5 / 2010Statistics and Audit摘要美国公司的规模迅速增加，从第二十世纪初创造了必要的审计程序，根据选定的部分总人口的审计，以获得可靠的审计证据，以描述整个人口组成的帐户余额或类别的交易。
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铝 - 锌 - 锡 - Ga合金的腐蚀行为在NaCl溶液中何吴俊光，文Jiuba，周旭东（大学材料科学与工程学院河南科技大学，洛阳471003，中国的）摘要：在3.5％NaCl溶液中的Al-Zn-Sn的-Ga合金的腐蚀行为进行了调查腐蚀形貌观察和电化学测试。
本实验结果表明，存在着腐蚀过程中三个阶段。
在初始阶段，发生点蚀周围的析出物，这是由电偶效应驱动。
在中间阶段，蚀迅速朝着水平延伸方向，形成引起的周围锡镓离子沉积的浅圆形结构。
在科幻NAL阶段，新的活性位点导致该合金的连续腐蚀。
关键词：铝;阳极溶解;形态;隔离1引言铝合金牺牲阳极被广泛应用于暴露钢构件的阴极保护海洋环境。
这是铝锌型合金主要用汞，In和Sn，并且其作用是为了防止连续的钝化膜的形成上的合金，允许持续的电活动阳极 [1] 。
的Al-Zn-汞柱合金的电流效率是约95％，但汞是有毒的，它一直从使用淘汰。
的Al-Zn-In系合金具有成为最广泛应用牺牲阳极由于其高电流EFF的iciency。
然而，随着生产和铟的用途，其危害性有逐步实现 [2] 。
在本F IELD的活动有对无公害铝的发展增加阳极具有高EFF iciencies[3-5] 。
已经证实，有可能对锡激活铝。
额外的阳离子由四价锡造成的空缺4 +可以减少氧化膜的离子阻力，促进铝合金的溶解[6]。
自1967年以来，铝 - 锌 - 锡合金已被用作牺牲阳极[ 7 ]。
尽管如此，这些合金需要进行热处理的性能和更好的EFF的iciency和macroattack形态呈现外层用“金属海绵的特点造成的粘附腐蚀产物[8]。
镓，其中包括活化剂元素，可以在操作电位转移到更负值[ 9 ]。
当临界表面浓度嘎在液体状态下实现，一个镓铝汞齐是负责激活过程[10]。
存在固体嘎在界面上方便了氯化物吸附过程[11]。
在我们以前的研究中，铝 - 锌 - 锡 - Ga合金带高物业已发展[ 12 ]。
但也有在有关这个腐蚀的文献资料很少合金。
本研究的目的是调查的在3.5％NaCl溶液中的Al-Zn -的Sn- Ga合金的腐蚀根据腐蚀的形态观察和电化学阻抗谱（EIS ）分析在不同的浸泡时间。
2实验铝，锌，锡和镓（> 99.95％）被用来产生必要的合金。
标称组合物是7ZN - 0.1Sn - 0.015Ga - 铝（重量％）。
原料中熔化刚玉坩埚在根据ZGJL0.01 -4C- 4真空感应炉argonshield在760 ℃ 5分钟。
熔融合金是倒入预热的金属模具的尺寸Φ 20毫米×140毫米。
试样尺寸为Φ11.3毫米×5毫米。
每个标本覆盖环氧树脂，留下1厘米在我们以前的研究中，铝 - 锌 - 锡 - Ga合金带高物业已发展[12]。
但也有在有关这个腐蚀的文献资料很少合金。
本研究的目的是调查的在3.5％NaCl溶液中的Al-Zn-的Sn-Ga合金的腐蚀根据腐蚀的形态观察和电化学阻抗谱（EIS）分析在不同的浸泡时间。
2实验铝，锌，锡和镓（>99.95％）被用来产生必要的合金。
标称组合物是7ZN-0.1Sn-0.015Ga - 铝（重量％）。
原料中熔化刚玉坩埚在根据ZGJL0.01-4C-4真空感应炉argonshield在760℃5分钟。
熔融合金是倒入预热的金属模具的尺寸Φ20毫米×140毫米。
试样尺寸为Φ11.3毫米×5毫米。
每个标本覆盖环氧树脂，留下1厘米。
在接触暴露面积该溶液中。
所有标本均相继地到2000砂砾由SiC砂纸，科幻NE抛光用1.0微米钻石膏，用丙酮洗涤。
将试样浸在3.5％NaCl的2分钟溶液中，30分钟，1小时，10小时，3天及10天，分别。
腐蚀产物进行了清理在含有2％氧化铬的溶液3和5％的H3PO4在80℃约5分钟，在超声波清洗乙醇。
表面形貌观察JSM-5610LV扫描电子显微镜（SEM）。
标本的元素分布进行了分析，能量色散X射线光谱（EDX）。
EIS的测量进行了CHI660C电化学工作站。
标本被工作电极，铂箔是反电极，饱和甘汞电极（SCE）作为参考电极。
EIS的人试样浸渍在3.5％的NaCl后得到溶液不同的时间。
扫描频率范围从100 kHz到0.1 Hz和扰动幅度为5 mV的。
3结果与讨论图1给出了背散射电子（BSE）图像的Al-Zn-的Sn-Ga合金的。
白色球状样地区依次为沉淀。
暗区为α-Al系矩阵。
漫反射边界可观察到。
配件边界的析出物所含的某些区域和孔隙率。
这是众所周知的，在背散射电子像的区域与明亮的颜色含有较高含量重原子量的元素。
因此，跟踪元素，重原子量的元素，主要定位中的析出物，以及在晶界上。
后的Al-Zn-的Sn-Ga合金浸渍于2分钟后，将环状的腐蚀3.5％NaCl溶液周围析出物可以观察到，而腐蚀坑的中心有一个白色的核（图2a）。
白细胞核的沉淀物残留在EDX分析。
随着浸泡时间的增加，该腐蚀坑的垂直和水平生长方向逐渐显现。
经过30分钟浸泡，沉淀在表面上几乎已经用完，然而，在晶界和α-Al基体是几乎不被腐蚀（图2b）。
的腐蚀加剧进一步当的Al-Zn-的Sn-Ga合金浸渍于3.5％的NaCl溶液进行1 H为在图所示。
3A。
腐蚀伸向水平方向。
许多浅圆腐蚀区域可能在晶界观察到如以及晶粒内部，和中部地区每一轮的腐蚀有一个小而深的凹坑。
此外，大量的麻子坑一样可以找到也。
浸泡试验10小时，一些粗浅的后圆形腐蚀坑接对方形成沟槽结构。
它是可能的腐蚀区随着的增加，晶界扩散曝光时间。
随着曝光时间的增加至3天，该晶粒边界的区域被完全腐蚀，和腐蚀区域延伸到α - Al基体中（见图4a）。
图4b示出了腐蚀的SEM图像形态具有高放大倍率阳离子。
该沉淀物在腐蚀区域可以观察到的，和一些析出物的侵蚀。
腐蚀功能，围绕的析出物是类似的，持续2分钟浸渍。
从位置来看，它们应位于内侧析出物，其中该表面为后露出腐蚀。
这体现了新的活性位点是暴露出来，从而导致连续的腐蚀。
随着浸泡时间的进一步延长，腐蚀区域进一步向α - Al基体开发。
长达10天的浸泡，铝锌的表面的Sn- Ga合金被侵蚀大多如图所示。
4C 。
它是困难，因邪教告诉坑在晶界或在α- Al基体中。
观察腐蚀形貌显然，放大的图像显示在图4d 。
这是显然，很多麻子坑状均匀分布在合金表面除了大的坑。
对元素分布的能谱分析原始合金表面如图5所示。
该EDX结果CONF IRM的α-Al基（A点在图5a）和晶界（b点在图5a）地区，Al和Zn元素的一个小支架组成，但锌在晶界区域中的内容是比α-Al基体的高，这意味着锌富民在晶界面积。
该沉淀物（c点在图5a）含有铝，锌和锡的元素。
嘎在EDX模式，由于没有检测到它的元素低浓度。
据记载，该沉淀中的Al-Zn-的Sn-Ga合金相是铝2锌和锡的富相为主，以及Al的腐蚀电位2锌和富锡相比的α-Al的更负矩阵[13]。
这样的析出物作为微阳极，α-Al基体中微阴极。
许多微细胞是立即成立时，铝 - 锌 - 锡 - Ga合金是浸在3.5％NaCl溶液。
析出物溶解优先，并导致凹痕。
在另一方面，氯离子还吸附加速腐蚀。
因此，坑大山环绕的析出物形式时，所述合金是在非常短的时间内暴露在3.5％NaCl，而α-Al基体和颗粒边界几乎不被腐蚀。
图6示出的元素的EDX分析后分布在合金表面的腐蚀1小时浸泡。
坑的某一位置上边缘和坑在B点位置的中心都包含铝元素，锌，锡和镓，但镓中的一个位置的内容是高于B位置高。
有没有Ga元素在原始合金表面。
这意味着，嘎元件特别是在富集了腐蚀坑坑的边缘。
它可以通过溶出进行说明降水过程。
解散后析出， Sn和Zn的离子容易被还原和沉积在铝表面，因为减少Zn和Sn离子的电位比更积极铝离子。
溶解的镓离子再沉积在周围表面的Sn ， Ga的集结在晶粒边界随着锡包容[10]，并形成了一个“液体状”晶界内科幻流明，也就是说，镓铝汞齐，其中分离的氧化物f ILM ，避免再钝化。
另一方面，镓可以促进吸附卤素阴离子和使合金激活[11]。
因此，腐蚀坑rapidy延长在水平方向上。
此外，长坑在由于交替腐蚀垂直方向沉淀和Al基体之间。
腐蚀速度快的开头，但后来减慢。
因此，浅圆区域形成时，在水平方向上的大小是比这更大的在垂直方向上。
图7A -7D显示的Al-Zn -的Nyquist图的Sn- Ga合金后浸入3.5 ％的NaCl 溶液不同的时间。
没有浸泡的Nyquist图提出了一种电容回路在整个频率范围在图7a所示。
电容的尺寸循环是非常大的，这意味着钝化膜发生在合金表面。
后2分钟浸泡，EIS有由包含电容圆弧在高频和在较低的频率的感应回路。
同的浸渍时间的增加，电容弧高频率的逐渐缩小，而感性在低频放大回路（见图7b ）。
这是众所周知，电容圆弧在高频是由于电荷转移反应电阻在双电层。
在低电感回路频率已与相关吸附氯在铝的点蚀的情况下[14]。
的还原容性圆弧在高频表明所需的合金溶解的阻抗下降，并且该合金被激活。
感应线圈在增加低频暗示点蚀的发展。
后的合金浸渍于3.5％的NaCl1小时后，电容弧在低频溶液开始出现如图7C 所示。
另外，用的曝光时间的增加，电容弧高频和中低电感回路频率逐渐增加。
腐蚀产物容易形成在界面上的缺陷和积累随着反应时间的增加。
他们阻抗锌2+，锡4+，嘎3+备份到合金表面上。
这样的接口反应阻力增加，并且该合金的溶解速度减慢。
在中低电感回路频率增加，意味着该点蚀变得更大的逐步深入。
电容弧低频可以归因于由形成的膜的反应产物的表面上。
后的合金浸渍于3.5％的NaCl3天后，在低频率的电感环溶液消失，EIS的主要形成由两个电容弧。
随着浸渍时间的增加，电容弧在低频逐渐增大（图7D）。
这可能归因于腐蚀的增大产品。
4结论的Al-Zn-的Sn-Ga合金的显微组织包括沉淀物和α-Al基体中。
该沉淀物超过电化学稳定α-Al基体。
它们充当微阳极被腐蚀优先地在腐蚀性溶液中，形成坑在低频率的典型感应线圈在EIS。
然后，腐蚀坑迅速传播在水平方向上，形成宽浅引起的镓离子的周围的沉积结构Sn和表征由所述第二电容循环在EIS的低频。
当的Al-Zn-Sn的嘎合金暴露于NaCl 溶液更长的时间，则连续腐蚀是因为新的可见活性位点。
EIS的结果相当吻合用扫描电镜图像。
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