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关于杜邦分析法的外文翻译

外文资料及中文译文作者姓名***专业财务管理指导教师姓名***专业技术职务副教授外文资料FIVE WAYS TO IMPROVE RETURN ON EQUITYThe Du Pont Model: A Brief HistoryThe use of financial ratios by financial analysts, lenders, academic researchers, and small business owners has been widely acknowleged in the literature. (See, for example, Osteryoung & Constand (1992), Devine & Seaton (1995), or Burson (1998) The concepts of Return on Assets (ROA hereafter) and Return on Equity (ROEhereafter) are important for understanding the profitability of a business enterprise. Specifically, a “return on” ratio illustrates the relationship between profits and the investment needed to generate those profits. However, these concepts are often “too far removed from normal activities” to be easily understood and useful to many managers or small business owners. (Slater and Olson, 1996)In 1918, four years after he was hired by the Du Pont Corporation to work in its treasury department, electrical engineer F. Donaldson Brown was given the task of untangling the finances of a company of which Du Pont had just purchased 23 percent of its stock. (This company was General Motors!) Brown recognized a mathematical relationship that existed between two commonly computed ratios, namely net profit margin (obviously a profitability measure) and total asset turnover (an efficiency measure), and ROA. The product of the net profit margin and total asset turnover equals ROA, and this was the original Du Pont model, as illustrated in Equation 1 below.Eq. 1: (net income / sales) x (sales / total assets) = (net income / total assets) i.e. ROAAt this point in time maximizing ROA was a common corporate goal and the realization that ROA was impacted by both profitability and efficiency led to the development of a system of planning and control for all operating decisions within a firm. This became the dominant form of financial analysis until the 1970s. (Blumenthal, 1998)In the 1970s the generally accepted goal of financial management became “maximizing the wealth of the firm’s owners” (Gitman, 1998) and focus shifted from ROA to ROE. This led to the first major modification of the original Du Pontmodel. In addition to profitability and efficiency, the way in which a firm financed its activities, i.e. its use of “leverage” became a third area of attention for financial managers. The new ratio of interest was called the equity multiplier, which is (total assets / equity). The modified Du Pont model is shown in Equations 1 and 2 below.Eq. 2: ROA x (total assets / equity) = ROEEq. 3: (net income / sales) x (sales / total assets) x (total assets / equity) = ROE The modified Du Pont model became a standard in all financial management textbooks and a staple of introductory and advanced courses alike as students read statements such as: “Ultimately, the most important, or“bottom line” accounting ratio is the ratio of net income to common equity (ROE).” (Brigham and Houston, 2001)The modified model was a powerful tool to illustrate the interconnectedness of a firm’s income statement and its balance sheet, and to develop straight-forward strategies for improving the firm’s ROE.More recently, Hawawini and Viallet (1999) offered yet another modification to the Du Pontmodel. This modification resulted in five different ratios that combine to form ROE. In their modification they acknowlege that thefinancial statements firms prepare for their annualreports (which are of most importance to creditorsand tax collectors) are not always useful tomanagers making operating and financialdecisions. (Brigham and Houston, p. 52) T heyrestructured the traditional balance sheet into a“managerial balance sheet” which is “a moreappropriate tool for assessing the contribution ofoperating decisions to the firm’s financialperformance.” (Hawawini and Viallet, p.68)This restructured balanc e sheet uses the conceptof “invested capital” in place of total assets, andthe concept of “capital employed” in place oftotal liabilities and owner’sequity found on thetraditional balance sheet. The primary differenceis in the treatment of the short-ter m “workingcapital” accounts. The managerial balance sheet uses a net figure called “working capital requirement” (determined as: [accounts receivable + inventories + prepaid expenses] – [accounts payable + accrued expenses]) as a part of invested capital. These accounts then individually drop out of the managerial balance sheet. A more detailed explanation of the managerial balance sheet is beyond the scope of this paper, but will be partially illustrated in an example. The “really” modified Du Pont mode l is shown below in Equation 4.Eq. 4: (EBIT / sales) x (sales / invested capital) x (EBT / EBIT) x (invested capital / equity) x (EAT / EBT) = ROE(Where: invested capital = cash + working capital requirement + net fixed assets) This “really” modified model still maintains the importance of the impact of operating decisions (i.e. profitability and efficiency) and financing decisions (leverage) upon ROE, but uses a total of five ratios to uncover what drives ROE and give insight to how to improve this important ratio.The firm’s operating decisions are those that involve the acquisition and disposal of fixed assets and the management of the firm’s operating assets (mostly inventories and accounts receivable) and operating liabilities (accountspayable and accruals). These are captured in thefirst two ratios of the “really” modified Du Pontmodel. These are:1. operating profit margin: (Earnings Before Interest & Taxes or EBIT / sales)2. capital turnover: (sales / invested capital)The firm’s financing decisions are those that determine the mix of debt and equity used to fund the firm’s operating decisions. These are captured in the third and fourth ratios of the “really” modified model. These are:3. financial cost ratio: (Earnings Before Taxes or EBT / EBIT)4. financial structure ratio: (invested capital / equity)The final determinant of a firm’s ROE is the incidence of business taxation. The higher the taxrate applied to a firm’s EBT, the lower its ROE. This is cap tured in the fifth ratio ofthe “really”modified model.5. tax effect ratio: (Earnings After Taxes or EAT / EBT)The relationship that ties these five ratios together is that ROE is equal to their combined product. (See Equation 4.)Example of A pplying the “Really” Modified Du Pont ModelTo illustrate how the model works, consider the income statement and balance sheet for the fictitious small firm of Herrera & Company, LLC.Income StatementNet Sales …………………………………………………….. $766,990C ost of Goods Sold ………………………………………….. (560,000) Selling, General, & Administrative Expenses ………………. (143,342) Depreciation Expense ……………………………………….. (24,000) Earnings Before Interest & Taxes …………………………… $ 39,648Interest Expense ……………………………………………... (12,447) Earnings Before Taxes ………………………………………. $ 27,201Taxes ………………………………………………………… (8,000) Earnings After Taxes (net profit) ……………………………. $ 19,201Balance SheetCash ……………………….$ 40,000 Notes Payable ………………… $ 58,000 Pre-paid Expenses ………... 12,000 Accounts Payable …………….. 205,000 Accounts Receivable ……… 185,000 Accrued Expenses ……………. 46,000 Inventory ………………….. 200,000 Current Liabilities ……………. $309,000 Current Assets ……………. $437,000 Long-Term DebtL and/Buildings …………… 160,000 Mortgage ……………………. 104,300Equipment ………………… 89,000 8-Year Note ………………… 63,000Less: Acc. Depreciation …... (24,000) Owner’s Equity ……………….. 185,700Net Fixed Assets ………….. $225,000 Total Liabilities & Equity …….. $662,000 Total Assets ………………. $662,000Computation of ROE1. Operating Profit Margin = $39,648 / $766,990 = .05172. Capital Turnover = $766,990 / $411,000* = 1.86623. Financial Cost Ratio = $27,201 / $39,648 = .68614. Financial Structure Ratio = $411,000 / $185,700 = 2.21325. Tax Effect Ratio = $19,201 / $27,201 = .7059ROE = .0517 x 1.8662 x .6861 x 2.2132 x .7059 = .1034** or 10.34%* Invested Capital = Cash ($40,000) + Working Capital Requirement [$185,000 + $200,000 + $12,000] –[$205,000 + $46,000] (or $146,000) + Net Fixed Assets ($225,000) = $411,000** Note that this is the same as conventional computation of ROE: $19,201 / $185,700 = .1034Conclusions & ImplicationsThe “really” modified Du Pont model of ratio analysis can demystify relatively complex financial analysis and put strategic financial planning at the fingertips of any small business owner or manager who takes the (relatively little) time needed to understand it. Each operating and financial decision can be made within a framework of how that decision will impact ROE. Easily set up on a computer model (such as a spreadsheet), one can see how decisions “flow through” to the bottom line, which facilitates coordinated financial planning. (Harrington & Wilson,1986).In its simplest form, we can say that to improve ROE the only choices one has are to increase operating profits, become more efficient in using existing assets to generate sales, recapitalize to make better use of debt and/or better control the cost of borrowing, or find ways to reduce the tax liability of the firm. Each of these choices leads to a different financial strategy.For example, to increase operating profits one must either increase sales (in a higher proportionthan the cost of generating those sales) or reduce expenses. Since it is generally more difficult toincrease sales than it is to reduce expenses, a small business owner can try to lower expenses by determining: 1) if a new supplier might offer equivalent goods at a lower cost, or 2) if a website might be a viable alternative to a catalog, or 3) can some tasks currently being done by outsiders be done in-house. In each case net income will rise without any increase in sales and ROE will rise as well. Alternatively, to become more efficient, one must either increase sales with the same level of assets or produce the same level of sales with less assets. A small business owner might then try to determine: 1) if it is feasible to expand store hours by staying open later or on weekends, or 2) if a less expensive piece of equipment is available that could replace an existing (more expensive) piece of equipment, or 3) if there is a more practical way to produce and/or deliver goods or services than is presently being used.Further, small business owners can determine if they are using debt wisely. Refinancing an existing loan at a cheaper rate will reduce interest expenses and, thus, increase ROE. Exercising some of an unused line of credit can increase the financial structure ratio with a corresponding increase in ROE. And, taking advantage of tax incentives that are often offered by federal, state,and local taxing authorities can increase the tax effect ratio, again with a commensurate increase in ROE.In conclusion, ROE is the most compre-hensive measure of profitability of a firm. It considers the operating and investing decisions made as well as the financing andtax-related decisions. The “really” modified Du Pont model dissects ROE into five easily computed ratios that can be examined for potential strategies for improvement. It should be a tool that all business owners, managers, and consultants have at their disposal when evaluating a firm and making recommendations for improvement.中文译文真实修改的杜邦分析：五种方式改善股东权益回报率杜邦模型：简史运用财务比率进行分析已经被财务分析家，贷款人，学术研究人员和小企业主在文献资料里广泛运用。

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土木工程外文文献及翻译

本科毕业设计外文文献及译文文献、资料题目：Designing Against Fire Of Building 文献、资料来源：国道数据库文献、资料发表（出版）日期：2008.3.25院（部）：土木工程学院专业：土木工程班级：土木辅修091姓名：xxxx外文文献:Designing Against Fire Of BulidingxxxABSTRACT:This paper considers the design of buildings for fire safety. It is found that fire and the associ- ated effects on buildings is significantly different to other forms of loading such as gravity live loads, wind and earthquakes and their respective effects on the building structure. Fire events are derived from the human activities within buildings or from the malfunction of mechanical and electrical equipment provided within buildings to achieve a serviceable environment. It is therefore possible to directly influence the rate of fire starts within buildings by changing human behaviour, improved maintenance and improved design of mechanical and electrical systems. Furthermore, should a fire develops, it is possible to directly influence the resulting fire severity by the incorporation of fire safety systems such as sprinklers and to provide measures within the building to enable safer egress from the building. The ability to influence the rate of fire starts and the resulting fire severity is unique to the consideration of fire within buildings since other loads such as wind and earthquakes are directly a function of nature. The possible approaches for designing a building for fire safety are presented using an example of a multi-storey building constructed over a railway line. The design of both the transfer structure supporting the building over the railway and the levels above the transfer structure are considered in the context of current regulatory requirements. The principles and assumptions associ- ated with various approaches are discussed.1 INTRODUCTIONOther papers presented in this series consider the design of buildings for gravity loads, wind and earthquakes.The design of buildings against such load effects is to a large extent covered by engineering based standards referenced by the building regulations. This is not the case, to nearly the same extent, in the case of fire. Rather, it is building regulations such as the Building Code of Australia (BCA) that directly specify most of the requirements for fire safety of buildings with reference being made to Standards such as AS3600 or AS4100 for methods for determining the fire resistance of structural elements.The purpose of this paper is to consider the design of buildings for fire safety from an engineering perspective (as is currently done for other loads such as wind or earthquakes), whilst at the same time,putting such approaches in the context of the current regulatory requirements.At the outset,it needs to be noted that designing a building for fire safety is far morethan simply considering the building structure and whether it has sufficient structural adequacy.This is because fires can have a direct influence on occupants via smoke and heat and can grow in size and severity unlike other effects imposed on the building. Notwithstanding these comments, the focus of this paper will be largely on design issues associated with the building structure.Two situations associated with a building are used for the purpose of discussion. The multi-storey office building shown in Figure 1 is supported by a transfer structure that spans over a set of railway tracks. It is assumed that a wide range of rail traffic utilises these tracks including freight and diesel locomotives. The first situation to be considered from a fire safety perspective is the transfer structure.This is termed Situation 1 and the key questions are: what level of fire resistance is required for this transfer structure and how can this be determined? This situation has been chosen since it clearly falls outside the normal regulatory scope of most build- ing regulations. An engineering solution, rather than a prescriptive one is required. The second fire situation (termed Situation 2) corresponds to a fire within the office levels of the building and is covered by building regulations. This situation is chosen because it will enable a discussion of engineering approaches and how these interface with the building regulations–since both engineering and prescriptive solutions are possible.2 UNIQUENESS OF FIRE2.1 IntroductionWind and earthquakes can be considered to b e “natural” phenomena over which designers have no control except perhaps to choose the location of buildings more carefully on the basis of historical records and to design building to resist sufficiently high loads or accelerations for the particular location. Dead and live loads in buildings are the result of gravity. All of these loads are variable and it is possible (although generally unlikely) that the loads may exceed the resistance of the critical structural members resulting in structural failure.The nature and influence of fires in buildings are quite different to those associated with other“loads” to which a building may be subjected to. The essential differences are described in the following sections.2.2 Origin of FireIn most situations (ignoring bush fires), fire originates from human activities within the building or the malfunction of equipment placed within the building to provide a serviceable environment. It follows therefore that it is possible to influence the rate of fire starts by influencing human behaviour, limiting and monitoring human behaviour and improving thedesign of equipment and its maintenance. This is not the case for the usual loads applied to a building.2.3 Ability to InfluenceSince wind and earthquake are directly functions of nature, it is not possible to influence such events to any extent. One has to anticipate them and design accordingly. It may be possible to influence the level of live load in a building by conducting audits and placing restrictions on contents. However, in the case of a fire start, there are many factors that can be brought to bear to influence the ultimate size of the fire and its effect within the building. It is known that occupants within a building will often detect a fire and deal with it before it reaches a sig- nificant size. It is estimated that less than one fire in five (Favre, 1996) results in a call to the fire brigade and for fires reported to the fire brigade, the majority will be limited to the room of fire origin. In oc- cupied spaces, olfactory cues (smell) provide powerful evidence of the presence of even a small fire. The addition of a functional smoke detection system will further improve the likelihood of detection and of action being taken by the occupants.Fire fighting equipment, such as extinguishers and hose reels, is generally provided within buildings for the use of occupants and many organisations provide training for staff in respect of the use of such equipment.The growth of a fire can also be limited by automatic extinguishing systems such as sprinklers, which can be designed to have high levels of effectiveness.Fires can also be limited by the fire brigade depending on the size and location of the fire at the time of arrival. 2.4 Effects of FireThe structural elements in the vicinity of the fire will experience the effects of heat. The temperatures within the structural elements will increase with time of exposure to the fire, the rate of temperature rise being dictated by the thermal resistance of the structural element and the severity of the fire. The increase in temperatures within a member will result in both thermal expansion and,eventually,a reduction in the structural resistance of the member. Differential thermal expansion will lead to bowing of a member. Significant axial expansion will be accommodated in steel members by either overall or local buckling or yielding of local- ised regions. These effects will be detrimental for columns but for beams forming part of a floor system may assist in the development of other load resisting mechanisms (see Section 4.3.5).With the exception of the development of forces due to restraint of thermal expansion, fire does not impose loads on the structure but rather reduces stiffness and strength. Such effects are not instantaneous but are a function of time and this is different to the effects of loads such as earthquake and wind that are more or less instantaneous.Heating effects associated with a fire will not be significant or the rate of loss of capacity will be slowed if:(a) the fire is extinguished (e.g. an effective sprinkler system)(b) the fire is of insufficient severity – insufficient fuel, and/or(c)the structural elements have sufficient thermal mass and/or insulation to slow the rise in internal temperatureFire protection measures such as providing sufficient axis distance and dimensions for concrete elements, and sufficient insulation thickness for steel elements are examples of (c). These are illustrated in Figure 2.The two situations described in the introduction are now considered.3 FIRE WITHIN BUILDINGS3.1 Fire Safety ConsiderationsThe implications of fire within the occupied parts of the office building (Figure 1) (Situation 2) are now considered. Fire statistics for office buildings show that about one fatality is expected in an office building for every 1000 fires reported to the fire brigade. This is an order of magnitude less than the fatality rate associated with apartment buildings. More than two thirds of fires occur during occupied hours and this is due to the greater human activity and the greater use of services within the building. It is twice as likely that a fire that commences out of normal working hours will extend beyond the enclosure of fire origin.A relatively small fire can generate large quantities of smoke within the floor of fire origin. If the floor is of open-plan construction with few partitions, the presence of a fire during normal occupied hours is almost certain to be detected through the observation of smoke on the floor. The presence of full height partitions across the floor will slow the spread of smoke and possibly also the speed at which the occupants detect the fire. Any measures aimed at improving housekeeping, fire awareness and fire response will be beneficial in reducing thelikelihood of major fires during occupied hours.For multi-storey buildings, smoke detection systems and alarms are often provided to give “automatic” detection and warning to the occupants. An alarm signal is also transmitted to the fire brigade.Should the fire not be able to be controlled by the occupants on the fire floor, they will need to leave the floor of fire origin via the stairs. Stair enclosures may be designed to be fire-resistant but this may not be sufficient to keep the smoke out of the stairs. Many buildings incorporate stair pressurisation systems whereby positive airflow is introduced into the stairs upon detection of smoke within the building. However, this increases the forces required to open the stair doors and makes it increasingly difficult to access the stairs. It is quite likely that excessive door opening forces will exist(Fazio et al,2006)From a fire perspective, it is common to consider that a building consists of enclosures formed by the presence of walls and floors.An enclosure that has sufficiently fire-resistant boundaries (i.e. walls and floors) is considered to constitute a fire compartment and to be capable of limiting the spread of fire to an adjacent compartment. However, the ability of such boundaries to restrict the spread of fire can be severely limited by the need to provide natural lighting (windows)and access openings between the adjacent compartments (doors and stairs). Fire spread via the external openings (windows) is a distinct possibility given a fully developed fire. Limit- ing the window sizes and geometry can reduce but not eliminate the possibility of vertical fire spread.By far the most effective measure in limiting fire spread, other than the presence of occupants, is an effective sprinkler system that delivers water to a growing fire rapidly reducing the heat being generated and virtually extinguishing it.3.2 Estimating Fire SeverityIn the absence of measures to extinguish developing fires, or should such systems fail; severe fires can develop within buildings.In fire en gineering literature, the term “fire load” refers to the quantity of combustibles within an enclosure and not the loads (forces) applied to the structure during a fire. Similarly, fire load density refers to the quantity of fuel per unit area. It is normally expressed in terms of MJ/m2 or kg/m2 of wood equivalent. Surveys of combustibles for various occupancies (i.e offices, retail, hospitals, warehouses, etc)have been undertaken and a good summary of the available data is given in FCRC (1999). As would be expected, the fire load density is highly variable. Publications such as the International Fire Engineering Guidelines (2005) give fire load data in terms of the mean and 80th percentile.The latter level of fire load density is sometimes taken asthe characteristic fire load density and is sometimes taken as being distributed according to a Gumbel distribution (Schleich et al, 1999).The rate at which heat is released within an enclosure is termed the heat release rate (HRR) and normally expressed in megawatts (MW). The application of sufficient heat to a combustible material results in the generation of gases some of which are combustible. This process is called pyrolisation.Upon coming into contact with sufficient oxygen these gases ignite generating heat. The rate of burning(and therefore of heat generation) is therefore dependent on the flow of air to the gases generated by the pyrolising fuel.This flow is influenced by the shape of the enclosure (aspect ratio), and the position and size of any potential openings. It is found from experiments with single openings in approximately cubic enclosures that the rate of burning is directly proportional to A h where A is the area of the opening and h is the opening height. It is known that for deep enclosures with single openings that burning will occur initially closest to the opening moving back into the enclosure once the fuel closest to the opening is consumed (Thomas et al, 2005). Significant temperature variations throughout such enclosures can be expected.The use of the word ‘opening’ in relation to real building enclosures refers to any openings present around the walls including doors that are left open and any windows containing non fire-resistant glass.It is presumed that such glass breaks in the event of development of a significant fire. If the windows could be prevented from breaking and other sources of air to the enclosure limited, then the fire would be prevented from becoming a severe fire.Various methods have been developed for determining the potential severity of a fire within an enclosure.These are described in SFPE (2004). The predictions of these methods are variable and are mostly based on estimating a representative heat release rate (HRR) and the proportion of total fuel ςlikely to be consumed during the primary burning stage (Figure 4). Further studies of enclosure fires are required to assist with the development of improved models, as the behaviour is very complex.3.3 Role of the Building StructureIf the design objectives are to provide an adequate level of safety for the occupants and protection of adjacent properties from damage, then the structural adequacy of the building in fire need only be sufficient to allow the occupants to exit the building and for the building to ultimately deform in a way that does not lead to damage or fire spread to a building located on an adjacent site.These objectives are those associated with most building regulations includingthe Building Code of Australia (BCA). There could be other objectives including protection of the building against significant damage. In considering these various objectives, the following should be taken into account when considering the fire resistance of the building structure.3.3.1 Non-Structural ConsequencesSince fire can produce smoke and flame, it is important to ask whether these outcomes will threaten life safety within other parts of the building before the building is compromised by a loss of structural adequacy? Is search and rescue by the fire brigade not feasible given the likely extent of smoke? Will the loss of use of the building due to a severe fire result in major property and income loss? If the answer to these questions is in the affirmative, then it may be necessary to minimise the occurrence of a significant fire rather than simply assuming that the building structure needs to be designed for high levels of fire resistance. A low-rise shopping centre with levels interconnected by large voids is an example of such a situation.3.3.2 Other Fire Safety SystemsThe presence of other systems (e.g. sprinklers) within the building to minimise the occurrence of a serious fire can greatly reduce the need for the structural elements to have high levels of fire resistance. In this regard, the uncertainties of all fire-safety systems need to be considered. Irrespective of whether the fire safety system is the sprinkler system, stair pressurisation, compartmentation or the system giving the structure a fire-resistance level (e.g. concrete cover), there is an uncertainty of performance. Uncertainty data is available for sprinkler systems(because it is relatively easy to collect) but is not readily available for the other fire safety systems. This sometimes results in the designers and building regulators considering that only sprinkler systems are subject to uncertainty. In reality, it would appear that sprinklers systems have a high level of performance and can be designed to have very high levels of reliability.3.3.3 Height of BuildingIt takes longer for a tall building to be evacuated than a short building and therefore the structure of a tall building may need to have a higher level of fire resistance. The implications of collapse of tall buildings on adjacent properties are also greater than for buildings of only several storeys.3.3.4 Limited Extent of BurningIf the likely extent of burning is small in comparison with the plan area of the building, then the fire cannot have a significant impact on the overall stability of the building structure. Examples of situations where this is the case are open-deck carparks and very large area building such as shopping complexes where the fire-effected part is likely to be small in relation to area of the building floor plan.3.3.5 Behaviour of Floor ElementsThe effect of real fires on composite and concrete floors continues to be a subject of much research.Experimental testing at Cardington demonstrated that when parts of a composite floor are subject to heating, large displacement behaviour can develop that greatly assists the load carrying capacity of the floor beyond that which would predicted by considering only the behaviour of the beams and slabs in isolation.These situations have been analysed by both yield line methods that take into account the effects of membrane forces (Bailey, 2004) and finite element techniques. In essence, the methods illustrate that it is not necessary to insulate all structural steel elements in a composite floor to achieve high levels of fire resistance.This work also demonstrated that exposure of a composite floor having unprotected steel beams, to a localised fire, will not result in failure of the floor.A similar real fire test on a multistory reinforced concrete building demonstrated that the real structural behaviour in fire was significantly different to that expected using small displacement theory as for normal tempera- ture design (Bailey, 2002) with the performance being superior than that predicted by considering isolated member behaviour.3.4 Prescriptive Approach to DesignThe building regulations of most countries provide prescriptive requirements for the design of buildings for fire.These requirements are generally not subject to interpretation and compliance with them makes for simpler design approval–although not necessarily the most cost-effective designs.These provisions are often termed deemed-to-satisfy (DTS) provisions. All aspects of designing buildings for fire safety are covered–the provision of emergency exits, spacings between buildings, occupant fire fighting measures, detection and alarms, measures for automatic fire suppression, air and smoke handling requirements and last, but not least, requirements for compartmentation and fire resistance levels for structural members. However, there is little evidence that the requirements have been developed from a systematic evaluation of fire safety. Rather it would appear that many of the requirements have been added one to another to deal with another fire incident or to incorporate a new form of technology. There does not appear to have been any real attempt to determine which provision have the most significant influence on fire safety and whether some of the former provisions could be modified.The FRL requirements specified in the DTS provisions are traditionally considered to result in member resistances that will only rarely experience failure in the event of a fire.This is why it is acceptable to use the above arbitrary point in time load combination for assessing members in fire. There have been attempts to evaluate the various deemed-to-satisfy provisions (particularly the fire- resistance requirements)from a fire-engineering perspective taking intoaccount the possible variations in enclosure geometry, opening sizes and fire load (see FCRC, 1999).One of the outcomes of this evaluation was the recognition that deemed-to- satisfy provisions necessarily cover the broad range of buildings and thus must, on average, be quite onerous because of the magnitude of the above variations.It should be noted that the DTS provisions assume that compartmentation works and that fire is limited to a single compartment. This means that fire is normally only considered to exist at one level. Thus floors are assumed to be heated from below and columns only over one storey height.3.5 Performance-Based DesignAn approach that offers substantial benefits for individual buildings is the move towards performance-based regulations. This is permitted by regulations such as the BCA which state that a designer must demonstrate that the particular building will achieve the relevant performance requirements. The prescriptive provisions (i.e. the DTS provisions) are presumed to achieve these requirements. It is necessary to show that any building that does not conform to the DTS provisions will achieve the performance requirements.But what are the performance requirements? Most often the specified performance is simply a set of performance statements (such as with the Building Code of Australia)with no quantitative level given. Therefore, although these statements remind the designer of the key elements of design, they do not, in themselves, provide any measure against which to determine whether the design is adequately safe.Possible acceptance criteria are now considered.3.5.1 Acceptance CriteriaSome guidance as to the basis for acceptable designs is given in regulations such as the BCA. These and other possible bases are now considered in principle.(i)compare the levels of safety (with respect to achieving each of the design objectives) of the proposed alternative solution with those asso- ciated with a corresponding DTS solution for the building.This comparison may be done on either a qualitative or qualitative risk basis or perhaps a combination. In this case, the basis for comparison is an acceptable DTS solution. Such an approach requires a “holistic” approach to safety whereby all aspects relevant to safety, including the structure, are considered. This is, by far, the most common basis for acceptance.(ii)undertake a probabilistic risk assessment and show that the risk associated with the proposed design is less than that associated with common societal activities such as using pub lic transport. Undertaking a full probabilistic risk assessment can be very difficult for all but the simplest situations.Assuming that such an assessment is undertaken it will be necessary for the stakeholders to accept the nominated level of acceptable risk. Again, this requires a “holistic”approach to fire safety.(iii) a design is presented where it is demonstrated that all reasonable measures have been adopted to manage the risks and that any possible measures that have not been adopted will have negligible effect on the risk of not achieving the design objectives.(iv) as far as the building structure is concerned,benchmark the acceptable probability of failure in fire against that for normal temperature design. This is similar to the approach used when considering Building Situation 1 but only considers the building structure and not the effects of flame or smoke spread. It is not a holistic approach to fire safety.Finally, the questions of arson and terrorism must be considered. Deliberate acts of fire initiation range from relatively minor incidents to acts of mass destruction.Acts of arson are well within the accepted range of fire events experienced by build- ings(e.g. 8% of fire starts in offices are deemed "suspicious"). The simplest act is to use a small heat source to start a fire. The resulting fire will develop slowly in one location within the building and will most probably be controlled by the various fire- safety systems within the building. The outcome is likely to be the same even if an accelerant is used to assist fire spread.An important illustration of this occurred during the race riots in Los Angeles in 1992 (Hart 1992) when fires were started in many buildings often at multiple locations. In the case of buildings with sprinkler systems,the damage was limited and the fires significantly controlled.Although the intent was to destroy the buildings,the fire-safety systems were able to limit the resulting fires. Security measures are provided with systems such as sprinkler systems and include:- locking of valves- anti-tamper monitoring- location of valves in secure locationsFurthermore, access to significant buildings is often restricted by security measures.The very fact that the above steps have been taken demonstrates that acts of destruction within buildings are considered although most acts of arson do not involve any attempt to disable the fire-safety systems.At the one end of the spectrum is "simple" arson and at the other end, extremely rare acts where attempts are made to destroy the fire-safety systems along with substantial parts of the building.This can be only achieved through massive impact or the use of explosives. The latter may be achieved through explosives being introduced into the building or from outside by missile attack.The former could result from missile attack or from the collision of a large aircraft. The greater the destructiveness of the act,the greater the means and knowledge required. Conversely, the more extreme the act, the less confidence there can be in designing against suchan act. This is because the more extreme the event, the harder it is to predict precisely and the less understood will be its effects. The important point to recognise is that if sufficient means can be assembled, then it will always be possible to overcome a particular building design.Thus these acts are completely different to the other loadings to which a building is subjected such as wind,earthquake and gravity loading. This is because such acts of destruction are the work of intelligent beings and take into account the characteristics of the target.Should high-rise buildings be designed for given terrorist activities,then terrorists will simply use greater means to achieve the end result.For example, if buildings were designed to resist the impact effects from a certain size aircraft, then the use of a larger aircraft or more than one aircraft could still achieve destruction of the building. An appropriate strategy is therefore to minimise the likelihood of means of mass destruction getting into the hands of persons intent on such acts. This is not an engineering solution associated with the building structure.It should not be assumed that structural solutions are always the most appropriate, or indeed, possible.In the same way, aircrafts are not designed to survive a major fire or a crash landing but steps are taken to minimise the likelihood of either occurrence.The mobilization of large quantities of fire load (the normal combustibles on the floors) simultaneously on numerous levels throughout a building is well outside fire situations envisaged by current fire test standards and prescriptive regulations. Risk management measures to avoid such a possibility must be considered.4 CONCLUSIONSFire differs significantly from other “loads” such as wind, live load and earthquakes i n respect of its origin and its effects.Due to the fact that fire originates from human activities or equipment installed within buildings, it is possible to directly influence the potential effects on the building by reducing the rate of fire starts and providing measures to directly limit fire severity.The design of buildings for fire safety is mostly achieved by following the prescriptive requirements of building codes such as the BCA. For situations that fall outside of the scope of such regulations, or where proposed designs are not in accordance with the prescriptive requirements, it is possible to undertake performance-based fire engineering designs.However, there are no design codes or standards or detailed methodologies available for undertaking such designs.Building regulations require that such alternative designs satisfy performance requirements and give some guidance as to the basis for acceptance of these designs (i.e. acceptance criteria).This paper presents a number of possible acceptance criteria, all of which use the measure of risk level as the basis for comparison.Strictly, when considering the risks。

毕业设计论文电子秤中英文外文资料文献翻译

外文参考资料二：Abstract: In order to solve the weight problem often encountered in measuring the low-mass objects in the trade and daily life of the modern business, the design of a new pocket-sized electronic scales. This pocket-sized electronic scales Force Sensor gravity signals into electrical signals to measure, and measuring the results of the digital display. The pocket-sized electronic scales with a small size, light weight, easy to carry, intuitive display, measurement and high precision; complex structure, the cost disadvantages. This article focuses on the load cell works, error compensation, the main parameters of selection. And the technical and economic analysis.Keywords: pocket-sized electronic scales; weighing; sensor; error compensationCLC number: TH715. 1] sign code: A Article ID: 100 522 895 (2007) 022*******1 A needs analysisIn modern commerce and trade and everyday life, often encounter the problem of measuring the weight of the low-mass objects. Although the traditional steelyard can solve this problem, but inconvenient to carry, the efficiency is not high, the display is not intuitive and low measurement accuracy; mechanical spring balance can solve this problem, but the inertia inherent low frequency, high sensitivity, measurement accuracy is not high. With the progress and update of the micro-computer technology, integrated circuit technology, sensor technology, electronic scales rapiddevelopment, it has a responsive, high accuracy, fully functional, the display is intuitive, compact, easy to use and so on.For these reasons, in order to solve the low-mass objects weighing problem, if a small size, light weight, portable, digital display electronic scales, will be popular. Discussed below, that is, the scope of a weighing 5 kg compact electronic scales.2 DesignThe principle of the structure of the pocket-sized electronic scales shown in Figure 1. The main task is to design compact electronic scales weighing the choice of the force sensors. Dynamometer sensor types to achieve the weighing and digital display, the key is to want to force (gravity) signals into electrical signals to measure method is mainly divided into two categories: one is the direct method, namely the use of pressure magnetic sensor, piezoelectric sensor, Piezoresistive sensors directly to the force signal converted into electrical signals; the other is the indirect method, the elastic element as the sensor will pull, pressure changes in strain, displacement, or frequency, and then strain sensors, displacement sensors, or frequency sensor strain, displacement or frequency changes for power. Comprehensive comparison of a variety of sensors, use the indirect method of strain gauge force transducer.Pocket-sized electronic scale structural principle:Sensor → amplifier → CPU→ display → AöD converter3 sensor device design3.1 worksThe working principle of the strain gauge force transducer strain gauge pasted into force, force-sensitive elasticelement, the corresponding strain when the elastic element force deformation, the strain gauge into a resistance change, which led to the voltage measuring circuit changes by measuring the output voltage value, and then through the conversion can be obtained by the measurement of body weight. Since the pocket-sized electronic scales require small size, weighing in scope, precision and angle even consistency, sensor and display integration, it is selected parallel to the two holes cantilever beam strain gauge load-bearing sensor. Its characteristics are: high precision, ease of processing, simple and compact structure, strong resistance to partial load, high natural frequency.Strain gauge choice of a metal palisade metal mooring paste on the insulating substrate parked strain gages, mechanical strain resistance strain gauge feelings generally 10 - 10 - 2mm, the resistance rate of change of the attendant about 10 - 6 10 - 2 orders of magnitude, such a small change in resistance measured using the general resistance of the instrument is hard to measure out, you must use some form of measurement.Circuit into small changes in resistance rates to changes in voltage or current, in order to secondary instrument display. Bridge measurement circuit to meet this requirement. In the load cell, R 1, R 2, R 3, R 44 strain gauge resistor bridge measurement circuit shown in Figure 3. R m is the temperature compensation resistor, e is the excitation voltage, V is the output voltage.外文参考资料三：The load cell is a quality signal into a measurable electrical signal outputdevice. Must consider the actual working environment of the sensor which sensor Yin, this is essential for the correct selection of the load cell, and it is related to the sensor can work as well as its safety and service life, and the whole weighing the reliability and safety sex. On the basic concepts and methods of evaluation of the major technical indicators of the load cell, the new and old GB qualitative differences.The traditional concept, the load sensor weighing sensors, force sensors, collectively referred to using a single parameter to evaluate its measurement properties. Old GB will be completely different application objects and the use of environmental conditions "weighing" and "measured force" two sensors into one to consider, not given to distinguish between the test and evaluation methods. Old GB total of 21 indicators, were tested at room temperature; and non-linearity, hysteresis error, repeatability error, creep, the additional error of the zero temperature and the maximum error in the six indicators of the rated output additional temperature error, to determine said The level of accuracy of the weight sensor, respectively 0.02,0.03,0.05 said.Proportion to convert the output signal can be measured. Taking into account the different place of use of the acceleration due to gravity and air buoyancy on the conversion, the main performance indicators of the load cell linearity error, hysteresis error, repeatability error, creep, zero-temperature characteristics and temperature sensitivity characteristics. In a variety of weighing and measuring the quality of the system, usually the integrated error accuracy of the integrated control sensors, and integrated error band or scale error band (Figure 1) linked so that selection corresponds to a certain accuracy weighing weighing sensors. International Organization of Legal Metrology(OIML) requirements, sensor error with total weighing instrument error δ with Δ of 70% of the load cell linearity error, hysteresis error within the specified temperature range due to the effect of temperature on the sensitivity of the error the sum can not exceed the error band of δ. This allows the manufacturer of the components that make up the total measurement error adjustment to obtain the desired accuracy.The load cell conversion method is divided into photoelectric, hydraulic, electromagnetic force type, capacitive, magnetic poles change the form of vibratory gyroscope ceremony, resistance strain type, to the most extensive use of resistance strain.Electromagnetic force sensorIt uses a load-bearing stage load and the principle of electromagnetic force Equilibrium (Figure 5). Put the loading stage, the measured object at one end of the lever upward tilt; photoelectric detect the tilt signal, amplified into the coil, the electromagnetic force, so that the lever to return to equilibrium. Currents produce electromagnetic counterweight digital converter, you can determine the quality of the measured object. The electromagnetic force sensor accuracy, up to 1/2000 ~ 1/60000, but the weighing range is only tens of mg to 10 kg.Capacitive sensorsItcapacitor oscillator circuit of the oscillation frequency f and the plate spacing d is directly proportional relationship between the work (Figure 6). There are two plates, one fixed and the other one can move. Bearing load measured object, the leaf spring deflection, the distance between the twoplates changes, the oscillation frequency of the circuit also changes. The measured frequency change can be calculated to the quality of the load-bearing stage, the measured object. Capacitive sensor power consumption, low cost, accuracy of 1/200 to 1/500.Pole change the form of sensorFerromagneticcomponents in the measured object gravity under mechanical deformation, internal stress and cause changes in permeability, and also changes so that the induced voltage of the secondary coil wound on both sides of the ferromagnetic component (pole). Measure the voltage variation can be calculated added to the force on the pole, and then determine the quality of the measured object. Pole to change the form of sensor accuracy is not high, usually 1/100, applicable to the large tonnage weighing, weighing ranging from tens to tens of thousands of kilograms.Vibration sensorThe force of the elastic element, the natural vibration frequency of the force is proportional to the square root of. Measure the natural frequency changes, you can find the measured object role in the elastic component of the force, and then calculate the quality. The vibration sensor vibrating wire and tuning fork.The elastic component of the vibrating wire sensor string wire. When the load-bearing stage, plus the measured object, the intersection of the V-shaped string wire is pulled down, and left strings of tension increases, the right string tension decreases. The natural frequency of the two strings of different changes. Calculate the frequency difference between the two strings, you can find the quality of the measured object. The higher the accuracy of the vibrating wire sensor, up to 1/1000 ~ 1/10000, weighing 100 g to hundreds of kilograms, but the structure is complex anddifficult process, and high cost.The elastic component of the tuning fork sensor is a tuning fork. Fixed tuning fork end of the piezoelectric element, the natural frequency of oscillation of a tuning fork, it can be measured oscillation frequency. When the load-bearing stage and the measured object, the tuning fork direction of tensile force while the increase in natural frequency, increasing levels of applied force is proportional to the square root. Measure the changes of natural frequency can be calculated heavy loads imposed on the tuning fork on the force, and then calculate the quality of heavy objects. The tuning fork sensor power consumption, measurement accuracy up to 1/10000 to 1/200 000, weighing range of 500g ~ 10kg.外文参考文献中文翻译参考资料二：摘要: 为解决现代商业贸易和日常生活中经常遇到的测量小质量物体的重量问题, 介绍了一种新型的袖珍式电子秤的设计。

毕业设计(论文)外文资料翻译(学生用)

毕业设计外文资料翻译学院：信息科学与工程学院专业：软件工程姓名： XXXXX学号： XXXXXXXXX外文出处： Think In Java (用外文写)附件： 1.外文资料翻译译文；2.外文原文。

附件1：外文资料翻译译文网络编程历史上的网络编程都倾向于困难、复杂，而且极易出错。

程序员必须掌握与网络有关的大量细节，有时甚至要对硬件有深刻的认识。

一般地，我们需要理解连网协议中不同的“层”（Layer）。

而且对于每个连网库，一般都包含了数量众多的函数，分别涉及信息块的连接、打包和拆包；这些块的来回运输；以及握手等等。

这是一项令人痛苦的工作。

但是，连网本身的概念并不是很难。

我们想获得位于其他地方某台机器上的信息，并把它们移到这儿；或者相反。

这与读写文件非常相似，只是文件存在于远程机器上，而且远程机器有权决定如何处理我们请求或者发送的数据。

Java最出色的一个地方就是它的“无痛苦连网”概念。

有关连网的基层细节已被尽可能地提取出去，并隐藏在JVM以及Java的本机安装系统里进行控制。

我们使用的编程模型是一个文件的模型；事实上，网络连接（一个“套接字”）已被封装到系统对象里，所以可象对其他数据流那样采用同样的方法调用。

除此以外，在我们处理另一个连网问题——同时控制多个网络连接——的时候，Java内建的多线程机制也是十分方便的。

本章将用一系列易懂的例子解释Java的连网支持。

15.1 机器的标识当然，为了分辨来自别处的一台机器，以及为了保证自己连接的是希望的那台机器，必须有一种机制能独一无二地标识出网络内的每台机器。

早期网络只解决了如何在本地网络环境中为机器提供唯一的名字。

但Java面向的是整个因特网，这要求用一种机制对来自世界各地的机器进行标识。

为达到这个目的，我们采用了IP（互联网地址）的概念。

IP以两种形式存在着：(1) 大家最熟悉的DNS（域名服务）形式。

我自己的域名是。

所以假定我在自己的域内有一台名为Opus的计算机，它的域名就可以是。

外文参考文献(带中文翻译)

外文资料原文涂敏之会计学 8051208076Title:Future of SME finance（c）Background – the environment for SME finance has changedFuture economic recovery will depend on the possibility of Crafts, Trades and SMEs to exploit their potential for growth and employment creation.SMEs make a major contribution to growth and employment in the EU and are at the heart of the Lisbon Strategy, whose main objective is to turn Europe into the most competitive and dynamic knowledge-based economy in the world. However, the ability of SMEs to grow depends highly on their potential to invest in restructuring, innovation and qualification. All of these investments need capital and therefore access to finance.Against this background the consistently repeated complaint of SMEs about their problems regarding access to finance is a highly relevant constraint that endangers the economic recovery of Europe.Changes in the finance sector influence the behavior of credit institutes towards Crafts, Trades and SMEs. Recent and ongoing developments in the banking sector add to the concerns of SMEs and will further endanger their access to finance. The main changes in the banking sector which influence SME finance are:•Globalization and internationalization have increased the competition and the profit orientation in the sector;•worsening of the economic situations in some institutes (burst of the ITC bubble, insolvencies) strengthen the focus on profitability further;•Mergers and restructuring created larger structures and many local branches, which had direct and personalized contacts with small enterprises, were closed;•up-coming implementation of new capital adequacy rules (Basel II) will also change SME business of the credit sector and will increase its administrative costs;•Stricter interpretation of State-Aide Rules by the European Commission eliminates the support of banks by public guarantees; many of the effected banks are very active in SME finance.All these changes result in a higher sensitivity for risks and profits in the financesector.The changes in the finance sector affect the accessibility of SMEs to finance.Higher risk awareness in the credit sector, a stronger focus on profitability and the ongoing restructuring in the finance sector change the framework for SME finance and influence the accessibility of SMEs to finance. The most important changes are: •In order to make the higher risk awareness operational, the credit sector introduces new rating systems and instruments for credit scoring;•Risk assessment of SMEs by banks will force the enterprises to present more and better quality information on their businesses;•Banks will try to pass through their additional costs for implementing and running the new capital regulations (Basel II) to their business clients;•due to the increase of competition on interest rates, the bank sector demands more and higher fees for its services (administration of accounts, payments systems, etc.), which are not only additional costs for SMEs but also limit their liquidity;•Small enterprises will lose their personal relationship with decision-makers in local branches –the credit application process will become more formal and anonymous and will probably lose longer;•the credit sector will lose more and more i ts “public function” to provide access to finance for a wide range of economic actors, which it has in a number of countries, in order to support and facilitate economic growth; the profitability of lending becomes the main focus of private credit institutions.All of these developments will make access to finance for SMEs even more difficult and / or will increase the cost of external finance. Business start-ups and SMEs, which want to enter new markets, may especially suffer from shortages regarding finance. A European Code of Conduct between Banks and SMEs would have allowed at least more transparency in the relations between Banks and SMEs and UEAPME regrets that the bank sector was not able to agree on such a commitment.Towards an encompassing policy approach to improve the access of Crafts, Trades and SMEs to financeAll analyses show that credits and loans will stay the main source of finance for the SME sector in Europe. Access to finance was always a main concern for SMEs, but the recent developments in the finance sector worsen the situation even more.Shortage of finance is already a relevant factor, which hinders economic recovery in Europe. Many SMEs are not able to finance their needs for investment.Therefore, UEAPME expects the new European Commission and the new European Parliament to strengthen their efforts to improve the framework conditions for SME finance. Europe’s Crafts, Trades and SMEs ask for an encompassing policy approach, which includes not only the conditions for SMEs’ access to l ending, but will also strengthen their capacity for internal finance and their access to external risk capital.From UEAPME’s point of view such an encompassing approach should be based on three guiding principles:•Risk-sharing between private investors, financial institutes, SMEs and public sector;•Increase of transparency of SMEs towards their external investors and lenders;•improving the regulatory environment for SME finance.Based on these principles and against the background of the changing environment for SME finance, UEAPME proposes policy measures in the following areas:1. New Capital Requirement Directive: SME friendly implementation of Basel IIDue to intensive lobbying activities, UEAPME, together with other Business Associations in Europe, has achieved some improvements in favour of SMEs regarding the new Basel Agreement on regulatory capital (Basel II). The final agreement from the Basel Committee contains a much more realistic approach toward the real risk situation of SME lending for the finance market and will allow the necessary room for adaptations, which respect the different regional traditions and institutional structures.However, the new regulatory system will influence the relations between Banks and SMEs and it will depend very much on the way it will be implemented into European law, whether Basel II becomes burdensome for SMEs and if it will reduce access to finance for them.The new Capital Accord form the Basel Committee gives the financial market authorities and herewith the European Institutions, a lot of flexibility. In about 70 areas they have room to adapt the Accord to their specific needs when implementing itinto EU law. Some of them will have important effects on the costs and the accessibility of finance for SMEs.UEAPME expects therefore from the new European Commission and the new European Parliament:•The implementation of the new Capital Requirement Directive will be costly for the Finance Sector (up to 30 Billion Euro till 2006) and its clients will have to pay for it. Therefore, the implementation – especially for smaller banks, which are often very active in SME finance –has to be carried out with as little administrative burdensome as possible (reporting obligations, statistics, etc.).•The European Regulators must recognize traditional instruments for collaterals (guarantees, etc.) as far as possible.•The European Commission and later the Member States should take over the recommendations from the European Parliament with regard to granularity, access to retail portfolio, maturity, partial use, adaptation of thresholds, etc., which will ease the burden on SME finance.2. SMEs need transparent rating proceduresDue to higher risk awareness of the finance sector and the needs of Basel II, many SMEs will be confronted for the first time with internal rating procedures or credit scoring systems by their banks. The bank will require more and better quality information from their clients and will assess them in a new way. Both up-coming developments are already causing increasing uncertainty amongst SMEs.In order to reduce this uncertainty and to allow SMEs to understand the principles of the new risk assessment, UEAPME demands transparent rating procedures –rating procedures may not become a “Black Box” for SMEs: •The bank should communicate the relevant criteria affecting the rating of SMEs.•The bank should inform SMEs about its assessment in order to allow SMEs to improve.The negotiations on a European Code of Conduct between Banks and SMEs , which would have included a self-commitment for transparent rating procedures by Banks, failed. Therefore, UEAPME expects from the new European Commission and the new European Parliament support for:•binding rules in the framework of the new Capital Adequacy Directive,which ensure the transparency of rating procedures and credit scoring systems for SMEs;•Elaboration of national Codes of Conduct in order to improve the relations between Banks and SMEs and to support the adaptation of SMEs to the new financial environment.3. SMEs need an extension of credit guarantee systems with a special focus on Micro-LendingBusiness start-ups, the transfer of businesses and innovative fast growth SMEs also depended in the past very often on public support to get access to finance. Increasing risk awareness by banks and the stricter interpretation of State Aid Rules will further increase the need for public support.Already now, there are credit guarantee schemes in many countries on the limit of their capacity and too many investment projects cannot be realized by SMEs.Experiences show that Public money, spent for supporting credit guarantees systems, is a very efficient instrument and has a much higher multiplying effect than other instruments. One Euro form the European Investment Funds can stimulate 30 Euro investments in SMEs (for venture capital funds the relation is only 1:2).Therefore, UEAPME expects the new European Commission and the new European Parliament to support:•The extension of funds for national credit guarantees schemes in the framework of the new Multi-Annual Programmed for Enterprises;•The development of new instruments for securitizations of SME portfolios;•The recognition of existing and well functioning credit guarantees schemes as collateral;•More flexibility within the European Instruments, because of national differences in the situation of SME finance;•The development of credit guarantees schemes in the new Member States;•The development of an SBIC-like scheme in the Member States to close the equity gap (0.2 – 2.5 Mio Euro, according to the expert meeting on PACE on April 27 in Luxemburg).•the development of a financial support scheme to encourage the internalizations of SMEs (currently there is no scheme available at EU level: termination of JOP, fading out of JEV).4. SMEs need company and income taxation systems, whichstrengthen their capacity for self-financingMany EU Member States have company and income taxation systems with negative incentives to build-up capital within the company by re-investing their profits. This is especially true for companies, which have to pay income taxes. Already in the past tax-regimes was one of the reasons for the higher dependence of Europe’s SMEs on bank lending. In future, the result of rating w ill also depend on the amount of capital in the company; the high dependence on lending will influence the access to lending. This is a vicious cycle, which has to be broken.Even though company and income taxation falls under the competence of Member States, UEAPME asks the new European Commission and the new European Parliament to publicly support tax-reforms, which will strengthen the capacity of Crafts, Trades and SME for self-financing. Thereby, a special focus on non-corporate companies is needed.5. Risk Capital – equity financingExternal equity financing does not have a real tradition in the SME sector. On the one hand, small enterprises and family business in general have traditionally not been very open towards external equity financing and are not used to informing transparently about their business.On the other hand, many investors of venture capital and similar forms of equity finance are very reluctant regarding investing their funds in smaller companies, which is more costly than investing bigger amounts in larger companies. Furthermore it is much more difficult to set out of such investments in smaller companies.Even though equity financing will never become the main source of financing for SMEs, it is an important instrument for highly innovative start-ups and fast growing companies and it has therefore to be further developed. UEAPME sees three pillars for such an approach where policy support is needed:Availability of venture capital•The Member States should review their taxation systems in order to create incentives to invest private money in all forms of venture capital.•Guarantee instruments for equity financing should be further developed.Improve the conditions for investing venture capital into SMEs•The development of secondary markets for venture capital investments in SMEs should be supported.•Accounting Standards for SMEs should be revised in order to easetransparent exchange of information between investor and owner-manager.Owner-managers must become more aware about the need for transparency towards investors•SME owners will have to realise that in future access to external finance (venture capital or lending) will depend much more on a transparent and open exchange of information about the situation and the perspectives of their companies.•In order to fulfil the new needs for transparency, SMEs will have to use new information instruments (business plans, financial reporting, etc.) and new management instruments (risk-management, financial management, etc.).外文资料翻译涂敏之会计学 8051208076题目：未来的中小企业融资背景：中小企业融资已经改变未来的经济复苏将取决于能否工艺品，贸易和中小企业利用其潜在的增长和创造就业。

外文文献

英文文献资料外文文献一：Food safety: the shocking truth about the food industrySource: Author: Marion Nestle、Refrigeration technology, pasteurization, pesticides, disease control, these technologies so that safe food into the 20th century, public health's greatest achievements. This book view is that food safety problems also depend on politics. September 2001 events to dispel this view of the doubts about aviation aircraft used by terrorists as a destruction of weapons to civilians and public figures have anthrax spores sent folder of letters, the consequences of these events shows, food, water can easily become a a tool for terrorists, it has also become the federal government for food safety control problem.This chapter will sum up this book referred to in the various food safety problems. Some of them threatened to keep animals healthy, very few will lead to a number of human diseases. Even so, these issues impact on human well-being is deep; large-scale destruction of breeding animals, affecting the livelihood of many people, limiting personal freedom. The 20th century, 90's and early 21st century, an outbreak of mad cow disease and foot and mouth disease Although this is only because of errors caused by the production process, but still brings a lot of destructive. In contrast, bio-terrorism is the deliberate use of biological and chemical substances to achieve their political objectives. For food safety issues,Bio-terrorism extends food safety issues and political outreach; deliberate destruction, excluding any consequences of innocent injury.In this chapter, we will discuss how the rise of bio-terrorism, food safety issues and extend the extension of food safety issues. In the United States, food safety, usually refers to the family food supply reliability. E-mail from the anthrax incident, the food safety issues, also includes safety from biological terrorism. Our discussion will be the beginning of some zoonotic diseases: such as mad cow disease, foot and mouth disease, anthrax. In recent years, these zoonotic diseases harmful to humans is relatively small. Today, for these zoonotic diseases, we are concerned that they may give rise to disease, destruction of food supply system,To become a tool for bio-terrorism aspect. This chapter summarizes the discussion of this book, fromsociety and from a personal point of view what action should be taken to face these issues, as well as food safety issues present and future.The political animal diseasesOne of the consequences of globalization is that of food cross-border long-distance rapid transit, affecting food supply all kinds of disease can easily spread from one country to another country. Animal diseases have a commercial impact, if a country has come to infectious diseases of animals, other countries will refuse to import the kinds of animal meat. The impact of business at the same time there are political consequences.Britain's mad cow disease and foot and mouth disease occurred as a result of beef in the production process caused by mismanagement, compared to the U.S. anthrax letters is a result of vandalism. However, this three kinds of threatening to cause great panic, they are difficult to detect control, can cause severe disease. Moreover, these three kinds of threats against people for the food supply, as well as confidence in the Government.Mad cow is the mid-20th century, 90 of the most popular of a food security crisis, the epidemic is mainly limited to the United Kingdom. With regard to BSE-related issues and our discussion, mainly because of political issues and scientific issues intertwined Among them, public confidence had a great impact. For example, the British Government in the BSE crisis in the practice is also considered to result in distrust of genetically modified food one of the reasons. The beginning of the 20th century, 80 years, no one had heard of the disease, but in 1999, this disease affects at least 175,000 British cattle. The consequences are very serious: 400 million head of livestock were slaughtered, the loss of 70 billion U.S. dollars,Spread to 18 countries worldwide national boycott of British beef. By 2001 only, although "only" 120 people died of the human variant of mad cow disease, it is estimated the death toll will reach 10 million people. Because mad cow disease revealed the modern politics of food safety issues, it is worth detailing.英文文献中文翻译06013618 胡冬敏外文翻译一：作者：玛丽恩·内斯特尔出版时间：2004年11月食品安全：令人震惊的食品行业真相（美）玛丽恩·内斯特尔冷藏技术，巴氏消毒，杀虫剂，疾病控制，这些技术使安全食品成为20世纪公众健康最伟大的成就之一。

材料英文翻译

外文资料与中文翻译外文资料：Influence of machining parameters on the machineability of particulate reinforced Al/SiC–MMCAbstract: the paper presents the result of an experimental investigation on the mach inability of silicon carbide particulate aluminum metal matrix composite during turning using a rhombic uncoated carbide tool. The influence of machining parameters, e.g. cutting speed, feed and depth of cut on the cutting force has been investigated. The influence of the length of machining. And cutting time on the tool wear and the influence of various machining parameters, e.g. cutting speed, feed, depth of cut on the surface finish criteria has been analyzed through the various graphical representations. The combined effect of cutting speed and feed on the flank wear has also been investigated. The influence of cutting speed, feed and depth of cut on the tool wears and built up edge is analyzed graphically. The job surface condition and wear of the cutting tool edge for the different sets of experiments have been examined and compared for searching out the suitable cutting condition for effective machining performance during turning of Al/SiC-MMC. Test results show that no built-up edge is formed during machining of Al/SiC-MMC at high speed and low depth of cut. From the test results and different SEM micrographs, suitable range of cutting speed feed and depth of cut can be selected for proper machining of Al/SiC-MMC.Keywords ：Al/SiC-MMC .Cutting force .fixed rhombic tooling .Surface finish .Tool wear.1 IntroductionThere have been tremendous since the Second World War. strides in engineering Metallurgists from the materials and nuclear industries have developed a large range of super alloy and heat resistance materials mnemonics like ceramics and composite materials. With the vast and rapid progress in science and technology, modern industry has introduced a new generation of composite materials having low density and very light weight with high strength, hardness and stiffness to meet the current needs of modern technology and the challenges against liberalization and global competitiveness in market. Despite superior physical and mechanical properties, particulate reinforced metal matrix composites (PRMMCs) are not widely used in industry because of their poor machine ability. PRMMCs are extremely difficult to machine effectively using traditional machining processes because of severe tool wear due to the presence of hard SiC reinforced particle in the Al/SiC-metal matrix composite. However, modern industries have developed an increasing demand for machining advanced composite materials like Al/SiC-MMC irrespective of their hardness, toughness, configurationally complexity, microstructure, electrical conductivity, etc., for developing highly sophisticated products so as to achieve various requirements of those products such as wear resistance, low weight, high precision, high speed, etc. Advanced Al/SiC-metal matrix composites are gradually becoming very important materials for their scope of uses in manufacturing industries mainly aerospace, defense and automobile industries. The aluminum alloy reinforced with discontinuous ceramic reinforcements is rapidly replacing conventional materials in various automotive, aerospace and automobile industries:[1]. But Al/SiC-MMC machining is one of the major problems that is preventing its wide spread engineering application[2]. from some early conventional turning tests on Al/SiC-MMCs[3-5].it is found that the tool wear is excessive and surface finish is very poor when carbide tools are used for machining. During machining of Al/SiC-MMC use of coolant increases tool wear and as well as produces very poor surface finish[6]. The hard SiC particles of Al/SiC一MMC, which intermittently come into contact with the cutting tool, act as small cutting edges like those of a grinding wheel on the cutting tool edge which in due course is worn out by abrasion and resulting in formation of poor surface finish during turning[7]. When the Al/SiC-MMC job slides over a hard cutting tool edge during turning it always presents a newly formed surface to the same portion of the cutting edge and consequently due to friction, high temperature and pressure the particles of the Al/SiC-MMC adhere to the cutting tool edge. This way more particles will join up with those already adhering and the so-called built up edge is formed and if this process is continued for some time, it appears like it was nibbled away on the turned surface and produces very poor surface finish during turning.[8]. Hence, cost-effective machining with the genera on of good surface finish on the Al/SiC一MMC jobs during turning operation is a challenge to manufacturingengengineers in practice.In view of these above mentioned machining problems, the main objectives of the paper is to study the influence of different cutting parameters, e.g. cutting speed, feed, and depth of cut on the mache inability characteristics, e.g. cutting forces, surface finish, tool wear and built-up edge formation during the turning of Al/SiC-MMC. The work piece surface condition, tool wear and cutting forces for different sets of experiments have been examined and compared for searching out the suitable cutting condition through highlighting the drawbacks and suggesting appropriate measures to be undertaken during machining performance, which may overcome the machining barriers from A1/SiC一MMC. Suitability of the especially designed uncoated carbide tool is investigated during machining of Al/SiC-MMC for fulfilling various factors related to the mach inability. Test results are analyzed for achieving better machining performance during machining of Al/SiC-MMC.2 Planning for experimentationDiscontinuous particulate reinforced aluminium-SiC metal matrix composite bars of 80 mm in diameter is used for experimentation. Table 1 shows the chemical composition ofA1/SiC一MMC used for the experiments. The physical and mechanical properties of Al/SiC一MMC used for the experimental investigation are listed in Table 2. Figure 1 shows the microstructure of the LM6Mg15SiC-Al-metal matrix composite as caster with average particle size (APS) 0.000023 m. The different sets of experiments were performed using a combination trestle the. Details of the cutting tool used in the experiments and condition of machining are listed in Tables 3 and 4, respectively. The cutting forces (Px and Py) were measured using a Kistler9257B Piezoelectric Dynamometer with a Kistler5501 load amplifier during turning of Al/SiC-MMC The cutting tool wears and built-up edges were measured using a Mitutoyo Shop Microscopewith 30-times magnification and 1um resolution. Machined surfaces were measured by Taylor-Hobson Surtronic3P-type surface roughness measuring instrument. The average value of flank wear was determined from the maximum flank wear and minimum flank wear f91.3 Test results and discussionThe influence of cutting speed on the feed force (Px ) and cutting force (Pz) during turning of Al/SiC一MMC without use of coolant is represented in Fig.2. Experimental results showed that the feed force (Px) in the direction of the tool travel was higher at low cutting speed and comparatively lower at high cutting speed. From the cutting speed verses cutting force components graph, it can be concluded that the cutting force (Pz), i.e. the main force acting in the direction of the cutting velocity vector was higher at low cutting speed as compared to the high cutting speed. From Fig. 2, it can be observed that the cutting force components Px and Pz gradually decrease by increasing cutting speed during turning of Al/SiC-MMC. It is due to the gradual decrease of formation of built-up edge by increasing cutting speed..Figure 3 shows the influence of feed rate on the feed force and cutting force during turning of Al/SiC一MMC without use of coolant. The feed rate verses force components graph shows that the feed force (Px) acting in the direction of tool travel and cutting force (PZ) acting in the direction of the cutting velocity vector increase byincreasing feed rate. From the Fig. 3 it is also observed that the feed force and cutting force both are low at low feed, i.e. 0.14 mm/rev, and both feed force and cutting force are high at high feed, i.e. 1.00 mm/rev.The influence of depth of cut on the feed force and cutting force during turning of Al/SiC一MMC without use of coolant is shown in Fig. 4. From Fig. 4, it is observed that the feed force (Px) and cutting force (Pz) both increase with the increase in depth of cut. The feed force is only 20 N for 0.25 mm depth of cut whereas the feed force is 200 N for 1.5 mm depth of cut. The test results also indicate that the cutting force is 120 N for 0.25 mm depth of cut where the cutting force is 430 N for 1.5 mm depth of cut.Figure 5 shows the influence of depth of cut on the flank wear during turning of A1/SiC一MMC without use of coolant. From Fig. 5, it can be observed that at 0.25 mm depth of cut the flank wear is 0.1 mm but when the depth of cut is doubled to 0.5 mm,it increases to 0.2 mm, i.e. flank wear doubles. Hence, from the figure it can be concluded that the depth of cut is more significant on the tool wear as compared to the feed rate at constant cutting speed condition during machining of Al/SiC一MMC.Figure 6 shows the influence of feed rate on the flank wear at different cuttingspeed during turning of the Al/SiC-MMC without use of coolant. At 60 m/min, where the feed is tripled from 0.25 mm/rev to 0.75 mm/rev, the flank wear increases marginally from 0.12 mm to 0.20 mm whereas for the same change of feed rate, when cutting speed is tripled, i.e. from 60 m/min to 180 m/min, the flank wear goes up from 0.17 mm to 0.52 mm. It is evident that cutting speeds are less susceptible to the flank wear as compared to feed rate, hence, it is better to increase the feed rates rather than increase the cutting speeds during machining of A1/SiC一MMC. From the figure it can be concluded that when feed rate is tripled the flank wear goes up 1.5 times whereas when cutting speed is tripled the flank wear goes up to 3 times at constant depth of cut and for same length of continuous turning. Hence an increment of feed rate is recommended rather than increment of cutting speed for the cost effective machining of Al/SiC-MMC. From the experimental results it can be observed that when feed rate is doubled i.e. from 0.25 to 0.5 mm/rev the flank wear goes up only 1.3 times, i.e. from 0.15 to 0.20 mm at constant 100 m/min cutting speed, 0.5 mm depth of cut and for 50 mm continuous length of turning.Figure 7 shows the influence of cutting speed on surface roughness characteristics, i.e. Ra and Rt during turning ofA1/SiC一MMC without use of coolant. The test results show that the value of both surface roughness heights Ra and Rt are low at high cutting speed and comparatively high at low cutting speed. Some times during turning, it is observed that the value of surface roughness height (Rt) is abruptly higher than the trend value. The abrupt irregularity in the values of surface roughness heights may be due to presence of a hard abrasive reinforced particle, i.e. SiC, which rolls over the machined surface during turning and pouching on the turned surface and may generate grooves on the machined surface.The influence of feed rate on surface roughness heights Ra and Rt during machining of Al/SiC-MMC without use of coolant is also represented in Fig. 8. Experimental results show that both the surface roughness heights Ra and Rt increase by increasing feed rate. From the test results it can be concluded that when feed rate is tripled, i.e. from 0.25 mm/rev to 0.75 mm/rev the value of surface roughness height Ra increases by 40% whereas when cutting speed is tripled, i.e. from 60 m/min to 180 m/min the value of surface roughness height Ra decreases by 46%. Hence, it indicates that the cutting speed and feed rate have equal influence on the surface finish if both are increased simultaneously.Figure 9 shows the influence of depth of cut on the surface roughness heights Ra and Rt during machining of Al/SiC一MMC without use of coolant. From the depth of cut verses surface finish graph, it can be observed that the increase of depth of cut decreases the quality of surface finish. The arithmetic average roughness height Ra (},m) and maximum peak to valley of surface roughness height Rt (},m) both increases with increasing depth of cut.Figure 10 shows the influence of feed rate on the formation of built-up edge (BUE) at different cutting speed during turning of A1/SiC一MMC without use of coolant. From the figure it can be observed that the BUE decreases by increasing cutting speed and feed rate. Experimental results revealed the fact that when cutting speed is tripled the height of the BUE decreases by 3 times compared to its value at low speed range and when the feed rate is tripled the height of the BUE decreases 1.4 times compared to its value at low feed rate.Figure 11 a-c show the shapes of the built-up edges during turning using special geometrically designed rhombic-shaped uncoated tungsten carbide inserts. The SEM micrograph Fig. l la shows the shapes of the BUE at lower cutting speed and feed rate (i.e. 20 m/min and 0.14 mm/rev) with 0.5 mm depthof cut and for 50 mm length of continuous turning; the height of the BUE is 1.10 mm. The SEM micrograph in Fig. 11 b shows the shapes of the BUE at medium cutting speed and feed (i.e.100 m/min and 0.50 mm/rev) with 1 mm depth of cut and for 50 mm length of continuous turning. The height of the BUE is 0.95 mm. The SEM micrograph in Fig. l lc shows the shape of the BUE at low cutting speed and lower feed rate (i.e. 40 m/min and 0.14 mm/rev) with moderate depth of cut and for 50 mm length of continuous turning. The height of the BUE is 1 mm. It is observed from the micrograph that the chance of formation of BUE is higher at lower cutting speed, feed and higher depth of cut.The experimental results revel that the selection of higher cutting speeds duringmachining may cause faster tool wear as compared to the higher cutting feeds. But this does not mean that the machining should be performed at low cutting speeds. Again, as cutting speed increases, the cutting force decreases and cutting edges of tool material may break due to the high cutting force during turning at low speed range. Again, at higher cutting speeds, say 180 m/min, 225 m/min, etc., the cutting edge temperature will be very high due to the higher cutting speed which will lead to the rapid deformation of the cutting tool edge. Therefore, cutting speed range in between 60 m/min to 150 m/min is ideal and recommended for machining operation with uncoated carbide insert where cutting forces are more or less independent on cutting speed during turning of Al/SiC一MMC.Due to the high friction and temperature between the aluminum chip matrix and the cutting tool, the chip metal welds itself to the cutting tool edge. The welded chip material further increases the friction and the friction again leads to build up the localized layer upon layer and so called built up edge is formed during turning of Al/SiC-MMC. Generally, the built-up edge is formed between the chip and the rake face of the cutting tool edge. It changes the actual rake angle, which may change the direction of chip flow. The change of actual rake angle changes the shear angle, which may directly affect the cutting force. Generally, formation of built-up edge increases actual rake angle and consequently decreases the cutting force. Where as during turn of Al/SiC一MMC, it has been observed that the built-up edge was formed at low speed and generated higher cutting force (PZ). It occurs due to the presence of harder reinforced SiC particles in the Al/SiC-MMC, which are not part of cutting at low speed by the action of the cutting tool edge. Its rolls over the cutting tool edge and plough over the machined surface, which may cause of creation of high cutting force. It is another cause of adhesive tool wear andformation of poor surface finish during turning of Al/SiC-MMC.During turning of Al/SiC-MMC, it may also be observed that when the hard SiC particle of particulate aluminum rein- forced SiC metal matrix composite come into sliding contact with the cutting tool edge, the temperature at their interface is high. If it is continuous, the condition may become right for liberation of an atom from the harder metal to diffuse into the softer Al-matrix and join together with the hard reinforced SiC particles and thereby increase the hardness and abrasiveness of the work piece minimum matrix may also defuse into the harder cutting tool and weakening the sharp edge of the cutting tool. Hence, the cutting edge of the tool is torn or sheared off and carried away with the chip during turning. It is another cause of cutting tool failure due to the diffusion wear. During steady wear phase, flank wear is caused by abrasion, whereas during the rapid wear phase, it is caused by diffusion. It can also be observed that the presence of SiC particle in the particulate aluminum metal matrix composite produced semi-continuous types of chips. The formation of discontinuous chips involve the initiation of macro cracks on the free surface of the chips results in bend formation which in turn pulled out the SiC particles causes formation of small voids on the machined surface during machining. This is also one of the causes for producing poor surface finish during machining of Al/SiC-MMC.During continuous turning of Al/SiC-MMC, sometimes it may be observed that the magnitude of the cutting force (PZ) acting in the direction of cutting velocity vector is fluctuating to the maximum largest value, which may create mechanical impact. The mechanical impact may be caused by the harder reinforced SiC particles present in the work piece. Fluctuation of cutting force with sufficient large magnitude may deform the cutting edge of the tool and may damage the cuttingtool sharp edge in. Consequently, the contrary atoms from the softer alum- the form of small chips during machining of Al/SiC-MMC is another cause of flank wear.4 ConclusionsBased on the performance and test results of the various set of experiments performed for analyzing the influence of different machining parameters on the machine ability of Al/SiC-MMC utilizing fixed rhombic tooling, i.e. CCGX-09-T3-04 Al-H 10 type inserts during turning of Al/SiC-MMC without use of coolant, the following points can be made: (i) The flank wear rate is high at low cutting speed due to the generation of high cutting forces and formation of built-up edge during machining of Al/SiC一MMC. Again, when material is machining at high cutting speed, the cutting edge temperature is very high, which will also lead to rapid deformation of the cutting tool edge and in turn causes of rapid tool wear. Hence cutting speed zone between 60 m/min to 150 m/min is recommended for machining of Al/SiC-MMC, where cutting forces are more or less independent of cutting speed.(ii) From the combined effect of speed and feed on the flank wear, it can beconcluded that the feed is less sensitive to the flank wear as compared to the cutting speed. Hence, increment of feed rate is recommended rather than increment of the cutting speed for achieving higher metal removal rate at low cost during machining of Al/SiC-MMC.(iii) The cutting speed, feed and depth of cut are having equal influence on the surface roughness characteristics, i.e. Ra and Rt. High speed, low feed rate and low depth of cut are recommended for achieving better surface finish during turning of A1/SiC一MMC using CCGX-09-T3-04-A1-H 10 type insert.(iv) The generation of built-up edge during machining of A1/SiC一MMC at low cutting speed increase the actual rake angle and it is found to correlate with the increment of cutting forces, which may in turn increase the cutting tool wear.Effective machining of Al/SiC-MMC is a challenge to the manufacturing industries, which mainly restricts the wide spread application of this advance metal matrix composite in practice. The fixed rhombic tooling of CCGX-09-T3-04-A1-H10 type insert can be effectively used for proper machining of 1/SiC一MMC. The practical research analysis and test results on the machine ability of Al/SiC-MMC will provide effective guide lines to the present day manufacturing engineers. Through various highlights, the drawbacks and merits of the influence of different process parameters for achieving suitable control over the machining performance and accuracy criteria can be well understood. The research work findings will also provide useful economic machining solution by utilizing fixed rhombic tooling during processing of Al/SiC-MMC, which is otherwise usually machined by costly Polycrystalline Diamond (PCD) tools. During processing of Al/SiC-MMC, which is otherwise usually中文翻译：加工参数对颗粒增强金属碳化硅铝基复合材料切削性能的影响摘要本文介绍了碳硅化合颗粒铝基复合材料切削性的试验研究结果，在车削过程中使用菱形未涂层碳化物刀具。

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。

物流管理专业外文翻译外文文献英文文献

物流管理专业外文翻译外文文献英文文献附录英文资料原文:From the perspective of modern logistics systems, storage is an important part of logistics is the logistics system, distribution center, hoping for effective logistics warehouse here, scientific management and control, so that the logistics system more smoothly, more reasonable to run. In this paper, the importance of starting from the warehouse, combining theory and practice, through an enterprise storage andlogistics activities in the "space" and "cargo space" to analyze how the activities in the warehouse through the "space" and "cargo space "management to improve storage efficiency, reduce storage costs.Case Background: Photoelectric Technology Co., Ltd. of a storage management. A Photoelectric Technology Co., Ltd. located in Guangdong Huizhou Jinyuan Industrial Zone, which was established in 1998, is a professional lighting devices and electrical equipment manufacturers, it is the industry's leading enterprises. With excellent product quality, excellent service, the access to the customer's extensive approval and praise. In order to adapt to the new form of strategic development needs, the Company's existing network of integrated customer relationship, across the country set up the 35 operations centers, improve the company's supply chain, logistics, warehousing and distribution systems and customer service system. The company is headquartered Total finishedgoods warehouse 3, namely a set of finished products warehouse, finished products and finished second group of three storage warehouses. They are based on different types of products in different product sub-warehouses: one product a warehouse on the first floor is to facilitate the shipment into, so it is relatively types of goods stored there are more point, such as lamp, lamp panel and so on. And all of the export goods are stored in a group. Finished second group is mainly warehouse track lights, metal halide lamp, T4 lamp, T5 lamp and light. The company's several light sources are stored in the warehouse two groups finished. Three major stored product warehouse specific grid lamps, ceiling lamps, track lights, and some other companies products.1 An analysis of warehouse storage spaceWarehouse storage system's main elements include storage space, goods, personnel and equipment and other factors. Storage is the storage of the core functions and key links, storage area plan is reasonable or not directly affect the operational efficiency of warehouse and storage capacity. Therefore, the effective use of storage space as warehouse management is one important factor of good or bad. The company'sproducts sell well. Frequency of a large warehouse storage, goods flow also great. The company's warehouse space layout is stored on theshelves of goods, three-dimensional space utilization is not high, sohe's warehouse is not very high degree of mechanization, storage, only forklifts, including hand trucks and electric forklift. Warehouse operation methods, generally with a forklift, rarely manpower for thereceipt of goods, which are materials used to send and receive cards, every time shipping and receiving cards will be done in the send and receive registration materials, so we usually check very convenient goods such as some of the follow-up results from the present work seems to still relatively high efficiency, operation is quite easy. So the whole way of operating the company's warehouse is quite reasonable. The warehouse usually because the storage space is often not enough and the goods stored in the work space position. Particularly in the sales season, the warehouse storage products especially crowded, working up inside people feel a little depressedfeeling. So not very reasonable storage operating environment. The warehouse, data storage costs a statistical look fairly reasonable, because it costs very little equipment, fixed storage cost is not very high, while the storage cost is the cost of the class structure, so storage costs are therefore not very high.Storage warehouse for storage of goods that is as functional space.Storage space = potential use of physical space + space + space + operations useless space. Physical space, which means the goods were in fact occupied the space. The company's warehouse, its physical space accounted for 75% of the warehouse; the potential use of space accounted for 10%; work space and accounts for about 10% as the company's warehouse mechanization is not high, so a small point of space does not work What effect, its security is also essential to meet the requirements intermittent; his useless space accounted for about 5%. Onthe whole, the warehouse space utilization is high, there is a little crowded phenomenon. Analysis: the relative reduction should be the use of some physical space to increase the number of intermittent operations such as space, safety of space use. In addition, space and vertical space from the plane of view, the level of space has been put to good use, but the use of vertical space is not high, it can be considered top shelf, or high-level automatic three-dimensional shelf, to make better use of vertical space.2 rack management analysisRack management refers to the goods into warehouse, on the goods handling, how to put, place, etc. where a reasonable and effective planning and management. The disposal of goods, how to place, mainly by the strategic decision taken by the storage of goods of a specific storage location, will have to combine the principles of location assignment related to the decision. The company's warehouse storage rack management approach is used in positioning guidelines to follow. Positioning refers to each type of storage or storage of goods are fixed for each cargo space, cargo space of goods can not be interoperable. Therefore, when planning cargo space, cargo space for each volume of goods shall not be less than the possible maximum amount in the bank. However, in actual operation, the positioning of different storage conditions generally done in accordance with appropriate adjustments, it will make changes based on the actual situation. Cargo space in the warehouse management in the work by the staff of the company, combiningtheory with practice, carried out positioning, fixed-point, quantitative management principles, therefore, Ta cargo-bit capability is not Quanbu Anzhaozuida conducted in the library volume positioning, as the company's products belong to relatively large seasonal variations in the product, if the maximum amount set in the library space utilization will fall to the warehouse, so wastage of resources.- As all the libraries in the digital warehouse are stored with the principles of positioning, in accordance with the current situation of the company's warehouse, all use the principle of positioning is not very reasonable storage should be in accordance with the different characteristics of products and storage requirements, the product classification For important product, a small number of products used variety store positioning. And because almost all of the company's products feature the same features they are not mutually exclusive, this product features from the point of view is they could be put together randomly.In addition, the company's warehouse management, distribution of cargo spaces You are also a number of principles: (1) FIFO principle, Ji is the ancestor of goods, first-out library library principles, the principles generally applicable to a short life cycle of goods. (2) the principle of facing channel, referring to the goods of the mark, name the face of passageways so that theoperator can easily simple identification, it allows the retentionof goods, access to easy and efficient manner, which is to the warehouseto be fluent in the basic principles of operation. (3) weight characteristics of the principle, meaning that according to the weight of different goods to determine the level of goods in the storage location of places. In general, the weight should be kept on the ground or the lower shelf position, light goods were kept in the upper shelf location. In the case of manual handling operations carried out when the people of waist height for the custody of heavy or large items, while above the waist height of the light used to keep the goods or small items. This principle, the use of the safety and shelf manual handling operations have great significance. According to this principle, the company's warehouse stocking on the use of the fruit picking type. In this way, the storage requirements of the company's present situation is very reasonable, but also for staff is also very convenient.In the specific cargo space management process, we can see that the above description: they still use more modern management methods and principles. These methods and principles. For most of the moretraditional business management for storage or a more scientific and reasonable. Of course, in the management of the process there will be issues, such as operation in practice, some operators do not pay attention, not careful, careless also makes some of the principles of our implementation is not good enough. In the company's product sales, and warehouse management appears cargo space confusion, some products will be stored in the operating channel and the secure channel, so that is not conducive to our operations, warehouse operations particularlyaffect the safety of personnel, there are security risks. Because these problems often are especially prominent when the season, so these problems, the author suggested that some of the goods stored in the open yard, but the time to do well in the storage protection. 3 proposed ABC Classified Management ApplicationsTo conduct an effective inventory management and control, we mustfirst sort of inventory, only then can we better manage the goods and control. Therefore, I analyzed that in the original storage facilities under the same conditions, using ABC classification of goods for the implementation and management. This can effectively use the original storage space and cargo space. Through the analysis of goods to identify the primary and secondary, classification queue. According to Barrett curve reveals the "critical few and minor majority" rule should be applied in the management. Therefore, in accordance with product value, sales, shortage cost, or order in advance of other indicators toclassify the product. A class of products which are the highest value of inventory, general inventory of its total inventory of 15%, while the value of it is accounted for 70% ~ 80%; B products are middle of the stock value of these species 30% of the total inventory value of the total value of 15% to 25%; while the C class product is the value of the bottom of the inventory, its value is only 5% of the total value, but it accounts for the total inventory stocks 55%. Storage can be classified by goods and different products for each type of different management strategies developed to implement different control measures. In themanagement process, the products for A to require warehousing products are all everyday to inspect and inventory, the operation should be careful, can significantly embodiment up such products other products Butong between, were the focus of management; on B products, managed by sub-key can be 2 to 3 days to inspect and inventory. At the same time,do not neglect the management of products on the C, C products every week to conduct an inspection and inventory.We know from the analysis, storage operations, "space", "cargo space" and its scientific and rational management is an important partof warehouse management, warehousing costs alsoaffect the cost of important factors. Through practical examples of some of the storagemanagement problem analysis and research, through analysis and study of these issues, so wehave deeper storage management to understand, storage has its own management principles, weshould abide by and seriously the implementation of these principles. When in use thecombination of theory and practice, so that our warehouse and our theory more in tune with theactual operation. Only the combination of theory and practice to our knowledge to the limits.中文译文从现代物流系统观点来看,仓储是物流的一个重要环节,是物流系统的调运中心,希望在仓储这里对物流进行有效、科学地管理与控制,使物流系统更顺畅、更合理地运行。

外文翻译资料及译文

附录C：外文翻译资料Article Source：Business & Commercial Aviation, Nov 20, 2000. 5-87-88 Interactive Electronic Technical Manuals Electronic publications can increase the efficiency of your digital aircraft and analogtechnicians.Benoff, DaveComputerized technical manuals are silently revolutionizing the aircraft maintenance industry by helping the technician isolate problems quickly, and in the process reduce downtime and costs by more than 10 percent.These electronic publications can reduce the numerous volumes of maintenance manuals, microfiche and work cards that are used to maintain engines, airframes, avionics and their associated components."As compared with the paper manuals, electronic publications give us greater detail and reduced research times," said Chuck Fredrickson, general manager of Mercury Air Center in Fort Wayne, Ind.With all the advances in computer hardware and software technologies, such as high quality digital multimedia, hypertext and the capability to store and transmit digital multimedia via CD-ROMs/ networks, technical publication companies have found an effective, cost-efficient method to disseminate data to technicians.The solution for many operators and OEMs is to take advantage of today's technology in the form of Electronic Technical Manuals (ETM) or Interactive Technical Manuals (IETM). An ETM is any technical manual prepared in digital format that has the ability to be displayed using any electronic hardware media. The difference between the types of ETM/IETMs is the embedded functionality and implementation of the data."The only drawback we had to using ETMs was getting enough computers to meet our technicians' demand," said Walter Berchtold, vice president of maintenance at Jet Aviation's West Palm Beach, Fla., facility.A growing concern is the cost to print paper publications. In an effort to reduce costs, some aircraft manufacturers are offering incentives for owners to switch from paper to electronic publications. With an average printing cost of around 10 cents per page, a typical volume of a paper technical manual can cost the manufacturer over $800 for each copy. When producing a publication electronically, average production costs for a complete set of aircraft manuals are approximately $20 per copy. It is not hard to see the cost advantages of electronic publications.Another advantage of ETMs is the ease of updating information. With a paper copy, the manufacturer has to reprint the revised pages and mail copies to all the owners. When updates are necessary for an electronic manual, changes can either be e-mailed to theowners or downloaded from the manufacturer's Web site.So why haven't more flight departments converted their publications to ETM/IETMs? The answer lies in convincing technicians that electronic publications can increase their efficiency."We had an initial learning curve when the technicians switched over, but now that they are familiar with the software they never want to go back to paper," said Fredrickson.A large majority of corporate technicians also said that while they like the concept of having a tool that aids the troubleshooting process, they are fearful to give up all of their marked-up paper manuals.In 1987, a human factors study was conducted by the U.S. government to compare technician troubleshooting effectiveness, between paper and electronic methodology, and included expert troubleshooting procedures with guidance through the events. Results of the project indicated that technicians using electronic media took less than half the time to complete their tasks than those using the paper method, and technicians using the electronic method accomplished 65 percent more in that reduced time.The report also noted that new technicians using the electronic technical manuals were 12-percent more efficient than the older, more experienced technicians. (Novices using paper took 15 percent longer than the experts.)It is interesting that 90 percent of the technicians who used the electronic manuals said they preferred them to the paper versions. This proved to the industry that with proper training, the older technicians could easily transition from paper to electronic media.Electronic publications are not a new concept, although how they are applied today is. "Research over the last 20 years has provided a solid foundation for today's IETM implementation," said Joseph Fuller of the U.S. Naval Surface Warfare Center. "IETMs such as those for the Apache, Comanche, F-22, JSTAR and V-22 have progressed from concept to military and commercial implementation."In the late 1970s, the U.S. military investigated the feasibility of converting existing paper and microfilm. The Navy Technical Information Presentation System (NTIPS) and the Air Force Computer- based Maintenance Aid System (CMAS) were implemented with significant cost savings.The report stated that transition to electronic publications resulted in reductions in corrective maintenance time, fewer false removals of good components, more accurate and complete maintenance data collection reports, reduction in training requirements and reduced system downtime.The problem that the military encountered was ETMs were created in multiple levels of complexity with little to no standardization. Options for publications range from simple page-turning programs to full-functioning automated databases.This resulted in the classification of ETMs so that the best type of electronic publication could be selected for the proper application.Choosing a LevelWith all of the OEM and second- and third-party electronic publications that are available it is important that you choose the application level that is appropriate for your operation.John J. Miller, BAE Systems' manager of electronic publications, told B/CAthat "When choosing the level of an ETM/IETM, things like complexity of the aircraft and its systems, ease of use, currency of data and commonality of data should be the deciding factors; and, of course, price. If operational and support costs are reduced when you purchase a full-functioning IETM, then you should purchase the better system."Miller is an expert on the production, sustainment and emerging technologies associated with electronic publications, and was the manager of publications for Boeing in Philadelphia.Electronic publications are classified in one of five categories. A Class 1 publication is a basic electronic "page turner" that allows you to view the maintenance manual as it was printed. With a Class 2 publication all the original text of the manual is viewed as one continuous page with no page breaks. In Class 3, 4 and 5 publications the maintenance manual is viewed on a computer in a frame-based environment with increasing options as the class changes. (See sidebar.)Choosing the appropriate ETM for your operation is typically limited to whatever is being offered on the market, but since 1991 human factors reports state the demand has increased and, therefore, options are expected to follow.ETM/IETM ProvidersCompanies that create ETM/IETMs are classified as either OEM or second party provider. Class 1, 3 and 4 ETM/IETMs are the most commonly used electronic publications for business and commercial operators and costs can range anywhere from $100 to $3,000 for each ETM/ IETM. The following are just a few examples ofETM/IETMs that are available on the market.Dassault Falcon Jet offers operatorsof the Falcon 50/50EX, 900/900EX and 2000 a Class 4 IETM called the Falcon Integrated Electronic Library by Dassault (FIELD). Produced in conjunction with Sogitec Industries in Suresnes Cedex, France, the electronic publication contains service documentation, basic wiring, recommended maintenance and TBO schedules, maintenance manual, tools manual, service bulletins, maintenance and repair manual, and avionics manual.The FIELD software allows the user to view the procedures and hot- link directly to the Illustrated parts catalog. The software also enables the user to generate discrepancy forms, quotation sheets, annotations in the manual and specific preferences for each user.BAE's Miller said most of the IETM presentation systems have features called "Technical Notes." If a user of the electronic publication notices a discrepancy or needs to annotate the manual for future troubleshooting, the user can add a Tech Note (an electronic mark-up) to the step or procedure and save it to the base document. The next time that or another user is in the procedure, clicking on the tech note icon launches a pop-up screen displaying the previous technician's comments. The same electronic transfer of tech notes can be sent to other devices by using either a docking station or through a network server. In addition, systems also can use "personal notes" similar to technical notes that are assigned ID codes that only the authoring technician can access.Requirements for the FIELD software include the minimum of a 16X CD-ROM drive,Pentium II 200 MHz computer, Windows 95, Internet Explorer 4 SP 1 and Database Access V3.5 or higher.Raytheon offers owners of Beech and Hawker aircraft a Class 4 IETM called Raytheon Electronic Publication Systems (REPS). The REPS software links the frame-based procedures with the parts catalog using a single CD-ROM.Raytheon Aircraft Technical Publications said other in- production Raytheon aircraft manual sets will be converted to the REPS format, with the goal of having all of them available by 2001. In addition Raytheon offers select Component Maintenance Manuals (CMM). The Class 1 ETM is a stand-alone "page-turner" electronic manual that utilizes the PDF format of Adobe Acrobat.Other manufacturers including Bombardier, Cessna and Gulfstream offer operators similar online and PDF documentation using a customer- accessed Web account.Boeing is one manufacturer that has developed an onboard Class 5 IETM. Called the Computerized Fault Reporting System (CFRS), it has replaced the F-15 U.S. Air Force Fault Reporting Manuals. Technologies that are currently being applied to Boeing's military system are expected to eventually become a part of the corporate environment.The CFRS system determines re-portable faults by analyzing information entered during a comprehensive aircrew debrief along with electronically recovered maintenance data from the Data Transfer Module (DTM). After debrief the technicians can review aircraft faults and schedule maintenance work to be performed. The maintenance task is assigned a Job Control Number (JCN) and is forwarded electronically to the correct work center or shop. Appropriate information is provided to the Air Force's Core Automated Maintenance System (CAMS).When a fault is reported by pilot debrief, certain aircraft systems have the fault isolation procedural data on a Portable Maintenance Aid (PMA). The JCN is selected on a hardened laptop with a wireless Local Area Network (LAN) connection to the CFRS LAN infrastructure. The Digital Wiring Data System (DWDS) displays aircraft wiring diagrams to the maintenance technician for wiring fault isolation. On completion of maintenance, the data collected is provided to the Air Force, Boeing and vendors for system analysis.Third party IETM developers such as BAE Systems and Dayton T. Brown offer OEMs the ability to subcontract out the development of Class 1 through 5 ETM/IETMs. For example, Advantext, Inc. offers PDF and IPDF Class 1 ETMs for manufacturers such as Piper and Bell Helicopters. Technical publications that are available include maintenance manuals, parts catalogs, service bulletins, wiring diagrams, service letters and interactive parts ordering forms.The difference between the PDF and IPDF version is that the IPDF version has the ability to search for text and include hyperlinks. A Class 1 ETM, when printed, is an exact reproduction of the OEM manuals, including any misspellings or errors. Minimum requirements for the Advantext technical publications is a 486 processor, 16 MB RAM with 14 MB of free hard disk space and a 4X CD-ROM or better.Aircraft Technical Publishers (ATP) offers Class 1, 2 and 3 ETM/ IETMsfor the Beechjet 400/400A; King Air 300/ 350, 200 and 90; Learjet 23/24/25/28/29/35/36/55; Socata TB9/10/20/21 and TBM 700A; Sabreliner 265-65, -70 and -80; andBeech 1900. The libraries can include maintenance manuals, Illustrated parts bulletins, wiring manuals, Airworthiness Directives, Service Bulletins, component maintenance manuals and structural maintenance manuals. System minimum requirements are Pentium 133 MHz, Windows 95 with 16 MB RAM, 25 MB free hard disk space and a 4X CD-ROM or better.Additional providers such as Galaxy Scientific are providing ETM/ IETMs to the FAA. This Class 2, 3 and 4 publication browser is used to store, display and edit documentation for the Human Factors Section of the administration."Clearly IETMs have moved from research to reality," said Fuller, and the future looks to hold more promise.The Future of Tech PubsThe use of ETM/IETMs on laptop and desktop computers has led research and development corporations to investigate the human interface options to the computer. Elements that affect how a technician can interface with a computer are the work environment, economics and ease of use. Organizations such as the Office of Naval Research have focused their efforts on the following needs of technicians: -- Adaptability to the environment.-- Ease of use.-- Improved presentation of complex system relationship.-- Maximum reuse and distribution of engineering data.-- Intelligent data access.With these factors in mind, exploratory development has begun in the areas of computer vision, augmented reality display and speech recognition.Computer vision can be created using visual feedback from a head- mounted camera. The camera identifies the relative position and orientation of an object in an observed scene, and the object is used to correlate the object with a three-dimensional model. In order for a computer vision scenario to work, engineering data has to be provided through visually compatible software.When systems such as Sogitech's View Tech electronic publication browser and Dassault Systemes SA's Enovia are combined, a virtual 3D model is generated.The digital mockup allows the engineering information to directly update the technical publication information. If a system such as CATIA could be integrated into a Video Reference System (VRS), then it could be possible that a technician would point the camera to the aircraft component, the digital model identifies the component and the IETM automatically displays the appropriate information.This example of artificial intelligence is already under development at companies like Boeing and Dassault. An augmented reality display is a concept where visual cues are presented to users on a head-mounted, see-through display system.The cues are presented to the technician based on the identification of components on a 3D model and correlation with the observed screen. The cues are then presented as stereoscopic images projected onto the object in the observed scene.In addition a "Private Eye" system could provide a miniature display of the maintenance procedure that is provided from a palm- size computer. Limited success hascurrently been seen in similar systems for the disabled. The user of a Private Eye system can look at the object selected and navigate without ever having to touch the computer. Drawbacks from this type of system are mental and eye fatigue, and spatial disorientation.Out of all the technologies, speech recognition has developed into an almost usable and effective system. The progression through maintenance procedures is driven by speaker-independent recognition. A state engine controls navigation, and launches audio responses and visual cues to the user. Voice recognition software is available, although set up and use has not been extremely successful.Looking at other industries, industrial manufacturing has already started using "Palm Pilot" personal digital assistants (PDAs) to aid technicians in troubleshooting. These devices allow the technician to have the complete publication beside them when they are in tight spaces. "It would be nice to take the electronic publications into the aircraft, so we are not constantly going back to the work station to print out additional information," said Jet Aviation's Berchtold.With all the advantages that a ETM/ IETM offers it should be noted that electronic publications are not the right solution all of the time, just as CBT is not the right solution for training in every situation. Only you can determine if electronic publications meet your needs, and most technical publication providers offer demo copies for your review. B/CA IllustrationPhoto: Photograph: BAE Systems' Christine Gill prepares a maintenance manual for SGML conversion BAE Systems; Photograph: Galaxy Scientific provides the FAA's human factors group with online IETM support.; Photograph: Raytheon's Class 4 IETM "REPS" allows a user to see text and diagrams simultaneously with hotlinks to illustrated parts catalogs.外文翻译资料译文部分文章出处:民航商业杂志，2000-11-20,5-87-88交互式电子技术手册的电子出版物可以提高数字飞机和模拟技术的效率。

无线电接收机英文资料及中文翻外文翻译

英文资料及中文翻译Radio ReceiverA block diagram for a modern radio receiver is shown in Fig..2-4.The input signals to this radio are amplitude-modulated radio waves. The basic electronic circuits include: antenna ,tuner, mixer, local oscillator ,IF amplifier, audio detector, AF amplifier, loudspeaker, and power supply.Fig.2-4 A Block Diagram For Modern Radio ReceiverAny antenna system capable of radiating electrical energy is also able to abstract energy from a passing radio wave. Since every wave passing the receiving antenna. Induces its own voltage in the antenna conductor, it is necessary that the receiving equipment be capable of separating the desired signal from the unwanted signals that are also inducing voltages in the antenna. This separation is made on the basis of the difference in frequency between transmitting stations and is carried out by the use of resonant circuits, which can be made to discriminate very strongly in favor of a particular frequency. It has already been pointed that, by making antenna circuit resonant to a particular frequency, the energy abstracted from radio waves of that frequency will be much greater than the energy from waves of other frequencies; this alone gives a certain amount of separation between signals. Still greater selective action can be obtained by the use of additional suitably adjusted resonant circuits located somewhere in the receiver in such a way as to reject all but the desired signal. The ability to discriminate between radio waves of different frequencies is called selectivity and the process of adjusting circuits to resonance with the frequency of a desired signal is spoken of as tuning.Although intelligible radio signals have been received from the stations thousands of miles distant, using only the energy abstracted from the radio wave by the receiving antenna much more satisfactory reception can be obtained if the received energy isamplified. This amplification may be applied to the radio-frequency currents before detection, in which case it is called radio-frequency amplification or it may be applied to the rectified currents after detection, in which case it is called audio-frequency amplification. The use of amplification makes possible the satisfactory reception of signals from waves that would otherwise be too weak to give an audible response.The process by which the signal being transmitted is reproduced from the radio-frequency currents present at the receiver is called detection, or sometimes demodulation. Where the intelligence is transmitted by varying the amplitude of the radiated wave, detection is accomplished by rectifying the radio frequency current. The rectified current thus produced varies in accordance with the signal originally modulated on the wave irradiated at the transmitter and so reproduces the desired signal. Thus, when the modulated wave is rectified, the resulting current is seen to have an average value that varies in accordance with the amplitude of the original signal.Receiver circuit are made up a of a number of stages. A stage is a single transistor connected to components which provide operating voltages and currents and also signal voltages and currents. Each stage has its input circuit from which the signal comes in and its output circuit from which the signal, usually amplified, goes out. When one stage follows another, the output circuit of the first feeds the signal to the second. And so the signal is amplified, stage by stage, until it strong enough to operate the loudspeaker.Radio WavesRadio Waves are a member of the electromagnetic of waves. They are energy-carriers which trave l at the speed of light (ν), their frequency(ƒ) and wavelength(λ) being related , as for any wave motion, by the equationν=ƒ* λwhere ν=c=3.0*108 m/s in a vacuum (or air). If λ=300m, then ƒ=ν/λ=3.0*108 /(3.0*10 2)=106Hz=1MHz. The smaller λis, the larger ƒ.Radio Waves can be described either by their frequency or their wavelength. But the former is more fundamental since, unlike λ (and ν ), f does not change when the waves travel form one medium to another.Radio Waves can travel form a transmitting aerial in one or more of three different ways.Surface or ground wave.. This travels along a ground, the curvature of the earth’s surface. Its range is limited mainly by the extent to which energy is absorbed form it by the ground. Poor conductors such as sand absorb more strongly that water, and the higher thefrequency the greater the absorption. The range may be about 1500km at low frequencies (long wave, but much less for v. h. f.).Sky wave. This travels skywards and, if it is below a certain critical frequency (typically 30MHz), is returned to earth by the ionosphere. This consists of layers of air molecules (the D,E and F layer), stretching form about 80km above the earth to 50km, which have become positively charged through the remova l of electrons by the sun’s ultraviolet radiation. On striking the earth the sky wave bounces back to the ionosphere where it is again gradually refracted and returned earthwards as if by 'reflection '. This continues until it is completely attenuated.Space wave. For v. h . f., u. h. f. and microwave signals, only the space wave, giving line-of sight transmission, is effective. A range of up to 150km is possible on earth if the transmitting aerial is on high ground and there are no intervening obstacles such as hills, buildings or trees.OscillatorsElectrical oscillators are widely used in radio and television transmitters and receivers, in signal generators, oscilloscopes and computers, to produce A.C. with waveforms which may be sinusoidal, square, sawtooth etc. and with frequencies from a few hertz up to millions of hertz.Oscillatory circuitWhen a capacitor discharges through an inductor in a circuit of low resistance, an A.C. flows. The circuit is said to oscillate at its natural frequency which, as we will show shortly, equals LC 21, i.e. its resonant frequency f0. Electrical resonance thus occurs when the applied frequency equals the natural frequency as it does in a mechanical system..In Fig,2-2(a) , a charged capacitor C is shown connected across a coil L.C immediately starts to discharge, current flows and a magnetic field is created which induces an e. m. f. in L. This e. m. f. opposes the current . When C is completely discharged the electrical energy originally stored in the electric field between its plates has been transferred to the magnetic field around L.By the time the magnetic field has collapsed, the energy is again stored in C. Once more C starts to discharge but current now flows in the opposite direction, creating a magnetic field of opposite polarity. When this field has decayed, C is again charged with its upper plate positive and the same cycle is repeated.In the absence of resistance in any part of the circuit , an undamped sinusoidal A.C. would be obtained. In practice , energy is gradually dissipated by resistance as heat and a damped oscillation is produced.OscillatorAs the resistance of an LC circuit increases, the oscillation decay more quickly. To obtain undamped oscillations, energy has to be fed into the LC circuit in phase with its natural oscillations to compensate for the energy dissipated in the resistance of the circuit. This can be done with the help of a transistor in actual oscillators.A simple tuned oscillator is shown in Fig.2-2(b). The LC circuit is connected in the collector circuit (as the load) and oscillations start in it when the supply is switched on . The frequency of the oscillations is given by, i.e. then natural frequency of the LC circuit. The transistor merely ensures that energy is fed back at the correct instant from the battery. The current bias for the base of the transistor is obtained through R .AMPLIFIERIntroductionThe term amplifier is very generic. In general, the purpose of an amplifier is to take an input signal and make it stronger (or in more technically correct terms, increase its amplitude). Amplifiers find application in all kinds of electronic devices designed to perform any number of functions. There are many different types of amplifiers, each with a specific purpose in mind. For example, a radio transmitter uses an RF Amplifier (RF stands for Radio Frequency); such an amplifier is designed to amplify a signal so that it may drive an antenna. This article will focus on audio power amplifiers. Audio power amplifiers are those amplifiers which are designed to drive loudspeakers. Specifically, this discussion will focus on audio power amplifiers intended for DJ and sound reinforcement use. Much of the material presented also applies to amplifiers intended for home stereo system use.The purpose of a power amplifier, in very simple terms, is to take a signal from a source device (in a DJ system the signal typically comes from a preamplifier or signal processor) and make it suitable for driving a loudspeaker. Ideally, the ONLY thing different between the input signal and the output signal is the strength of the signal. In mathematical terms, if the input signal is denoted as S, the output of a perfect amplifier is X*S, where Xis a constant (a fixed number). The "*" symbol means? Multiplied by".This being the real world, no amplifier does exactly the ideal, but many do a very good job if they are operated within their advertised power ratings. The output of all amplifiers contain additional signal components that are not present in the input signal; these additional (and unwanted)characteristics may be lumped together and are generally known as distortion. There are many types of distortion; however the two most common types are known as harmonic distortion and inter modulation distortion. In addition to the "garbage" traditionally known as distortion, all amplifiers generate a certain amount of noise (this can be heard as a background "hiss" when no music is playing). More on these later.All power amplifiers have a power rating, the units of power are called watts. The power rating of an amplifier may be stated for various load impedances; the units for load impedance are ohms. The most common load impedances are 8 ohms, 4 ohms, and 2 ohms (if you have an old vacuum tube amplifier the load impedances are more likely to be32 ohms, 16 ohms, 8 ohms, and maybe 4 ohms). The power output of a modern amplifier is usually higher when lower impedance loads (speakers) are used (but as we shall see later this is not necessarily better).In the early days, power amplifiers used devices called vacuum tubes (referred to simply as "tubes" from here on). Tubes are seldom used in amplifiers intended for DJ use (however tube amplifiers have a loyal following with musicians and hi-fi enthusiasts). Modern amplifiers almost always use transistors (instead of tubes); in the late 60's and early 70's, the term "solid state" was used (and often engraved on the front panel as a "buzz word"). The signal path in a tube amplifier undergoes similar processing as the signal in a transistor amp, however the devices and voltages are quite different. Tubes are generally "high voltage low current" devices, where transistors are the opposite ("low voltage high current"). Tube amplifiers are generally not very efficient and tend to generate a lot of heat. One of the biggest differences between a tube amplifier and a transistor amplifier is that an audio output transformer is almost always required in a tube amplifier (this is because the output impedance of a tube circuit is far too high to properly interface directly to a loudspeaker). High quality audio output transformers are difficult to design, and tend to be large, heavy, and expensive. Transistor amplifiers have numerous practical advantages as compared with tube amplifiers: they tend to be more efficient, smaller, more rugged (physically), no audio output transformer is required, and transistors do not require periodic replacement (unless you continually abuse them). Contrary to what many peoplebelieve, a well designed tube amplifier can have excellent sound (many high end hi-fi enthusiasts swear by them). Some people claim that tube amplifiers have their own particular "sound". This "sound" is a result of the way tubes behave when approaching their output limits (clipping). A few big advantages that tube amplifiers have were necessarily given up when amplifiers went to transistors.What are Amplifier Classes?The Class of an amplifier refers to the design of the circuitry within the amp. There are many classes used for audio amps. The following is brief description of some of the more common amplifier classes you may have heard of.Class A: Class A amplifiers have very low distortion (lowest distortion occurs when the volume is low) however they are very inefficient and are rarely used for high power designs. The distortion is low because the transistors in the amp are biased such that they are half "on" when the amp is idling. As a result, a lot of power is dissipated even when the amp has no music playing! Class A amps are often used for "signal" level circuits (where power is small) because they maintain low distortion. Distortion for class A amps increases as the signal approaches clipping, as the signal is reaching the limits of voltage swing for the circuit. Also, some class A amps have speakers connected via capacitive coupling.Class B: Class B amplifiers are used in low cost, low quality designs. Class B amplifiers are a lot more efficient than class A amps, however they suffer from bad distortion when the signal level is low (the distortion is called "crossover distortion"). Class B is used most often where economy of design is needed. Before the advent of IC amplifiers, class B amplifiers were common in clock radio circuits, pocket transistor radios, or other applications where quality of sound is not that critical.Class AB: Class AB is probably the most common amplifier class for home stereo and similar amplifiers. Class AB amps combine the good points of class A and B amps. They have the good efficiency of class B amps and distortion that is a lot closer to a class A amp. With such amplifiers, distortion is worst when the signal is low, and lowest when the signal is just reaching the point of clipping. Class AB amps (like class B) use pairs of transistors, both of them being biased slightly ON so that the crossover distortion (associated with Class B amps) is largely eliminated.Class C: Class C amps are never used for audio circuits. They are commonly used in RF circuits. Class C amplifiers operate the output transistor in a state that results in tremendous distortion (it would be totally unsuitable for audio reproduction). However, the RF circuits where Class C amps are used employ filtering so that the final signal iscompletely acceptable. Class C amps are quite efficient.Class D: The concept of a Class D amp has been around for a long time, however only fairly recently have they become commonly used. Due to improvements in the speed, power capacity and efficiency of modern semiconductor devices, applications using Class D amps have become affordable for the common person. Class D amplifiers use a very high frequency signal to modulate the incoming audio signal. Such amps are commonly used in car audio subwoofer amplifiers. Class D amplifiers have very good efficiency. Due to the high frequencies that are present in the audio signal, Class D amps used for car stereo applications are often limited to subwoofer frequencies, however designs are improving all the time. It will not be too long before a full band class D amp becomes commonplace.Other classes: There are many other classes of amplifiers, such as G, H, S, etc. Most of these are variations of the class AB design, however they result in higher efficiency for designs that require very high output levels (500W and up for example). At this time I will not go into the details of all of these other classes as I have not studied them all in detail. Suffice to be aware that they exist for now.无线电接收机图2-4为无线电接收机的方框图,输入信号为调幅无线电波。

道路路桥工程中英文对照外文翻译文献

道路路桥工程中英文对照外文翻译文献中英文资料中英文资料外文翻译(文档含英文原文和中文翻译)原文：Asphalt Mixtures-Applications。

Theory and Principles1.ApplicationsXXX is the most common of its applications。

however。

and the onethat will be XXX.XXX “flexible” is used to distinguish these pavements from those made with Portland cement,which are classified as rigid pavements。

that is。

XXX it provides they key to the design approach which must be used XXX.XXX XXX down into high and low types,the type usually XXX product is used。

The low typesof pavement are made with the cutback。

or emulsion。

XXX type may have several names。

However。

XXX is similar for most low-type pavements and XXX mix。

forming the pavement.The high type of asphalt XXX中英文资料XXX grade.中英文资料Fig.·1 A modern XXX.Fig.·2 Asphalt con crete at the San Francisco XXX.They are used when high wheel loads and high volumes of traffic occur and are。

建筑外文文献(含中文翻译)

中文译文：建筑业的竞争及竞争策略美国的工程建筑公司几十年来一直控制着国际建筑市场，但近来世界上发生的事件改变了它的主导地位。

为了调查今后十年对工程建筑竞争产生影响的推动力及趋势，由建筑工业研究院的"2000年建筑特别工作组：发起一项称为“2000年建筑市场竞争分析”的研究项目。

该研究项目考察了一些影响竞争的因素，包括下列方面：企业能力塑造：采用纵向联合，横向发展的方法，提高企业的综合能力。

扩大市场领地，这种做法包括被海外的联合企业收购或被其合并，或是由美国公司收购外国公司。

筹措资金的选择方法：私有化作用，建筑权力转让项目，未来市场中工程筹资特征。

管理、组织及结构：未来的经营管理及组织方法、组织结构、组织技巧要有利于引导职员在世界竞争环境中发挥作用。

劳力特征：未来具有专业水平和技工水平的工程建筑工人的供求情况技术问题：技术将如何影响竞争，如何用来弥补劳力不足的缺陷。

研究目标及范围这一研究项目的目标是收集信息，使之为适应2000年及以后的工程建筑业在调整、制定策略方面的需要提供真知灼见，并制定出2000年工程建筑业的可能的发展计划。

这项研究回顾了工程建筑业的历史过程，审视了当前的发展趋势，以确定影响该工业未来的推动力，与该工业相关的有重塑企业能力，私有化及筹措资金方法的潜在作用以及经营管理、组织方法、公司结构方面的未来发展方向。

研究范围包括选定一些公司，采访这些公司有专业特长的人员。

这些人员的专业涉及面很广，包括商业建筑，重工业建筑，公共事业设施建设，基础建设．轻工业建筑，电力，生产程序以及航天科学。

工程建筑业竞争特性工程建筑业的竞争特征由于下列原因在变动：80年代发生的事件，以及计划在90年代实施的项目，正在引导建筑业摆脱相互对立的局面，转向相互合作。

应该以积极的眼光看待新的公司进入国际工程建筑市场，因为它增加了全球合作的机遇。

合作关系会使所有的伙伴受益，这是因为美国公司可以在合作伙伴的国家找到机遇，同样，外国公司也会打入美国市场。

外文资料翻译

毕业论文外文资料翻译题目某燃煤采暖锅炉烟气除尘系统设计学院资源与环境学院专业环境工程班级0802学生孙红帅学号20080203039指导教师张玲二〇一二年四月二十日济南大学- 1 -济南大学- 2 -济南大学- 3 -济南大学- 4 -- 5 -济南大学- 6 -济南大学- 7 -济南大学- 8 -济南大学- 9 -济南大学- 10 -济南大学Chemical Engineering and Processing 40 (2001) 245–254.新的旋风式分离器的计算方法与纷飞挡板和底部清洁的天然气 - 第二部分：实验验证Tomasz Chmielniak a,*, Andrzej Bryczkowskia,b煤化工Zamkowa1，41-803 Zabrze，波兰研究所化学和工艺设备，波兰西里西亚技术Uni6ersity，M. Strzody7，44-100格利维采1999年11月23日收到，在2000年6月6日修订后的形式;2000年6月6日采纳摘要派生模型预测研究所收集的效率和压力下降，煤化工（IChPW）与一个旋转挡板的旋风式分离器的设计测试和实验验证的结果。

试点工作包含测试气体流速和分离效率和压降转子转速的影响。

密封流除尘效率的影响进行了测试。

一个旋转挡板分隔的特点是高效率和低的压降。

挡板高度的扩展可以得到较高的除尘效率和更低的压降。

计算方法与实验结果显示了良好的实验预期。

关键词粉尘分离；气旋；旋流挡板；收集效率；压降1介绍由于旋转分离元素的粉尘分离器的优势，致使过去几年对这类设备[1-5]建设的深入研究和理论描述。

它还涉及建设一个在化工、煤炭加工（IChPW）研究所开发的新型旋风式分离器旋流挡板[6]。

在这个问题上[6]前文推导的理论模型来预测一个旋转挡板分离器的收集效率和压力下降。

在本文章中，发达国家的计算方法的实验和实证检验的结果报告。

机械类外文文献翻译(中英文翻译)

机械类外文文献翻译(中英文翻译)英文原文Mechanical Design and Manufacturing ProcessesMechanical design is the application of science and technology to devise new or improved products for the purpose of satisfying human needs. It is a vast field of engineering technology which not only concerns itself with the original conception of the product in terms of its size, shape and construction details, but also considers the various factors involved in the manufacture, marketing and use of the product.People who perform the various functions of mechanical design are typically called designers, or design engineers. Mechanical design is basically a creative activity. However, in addition to being innovative, a design engineer must also have a solid background in the areas of mechanical drawing, kinematics, dynamics, materials engineering, strength of materials and manufacturing processes.As stated previously, the purpose of mechanical design is to produce a product which will serve a need for man. Inventions, discoveries and scientific knowledge by themselves do not necessarily benefit people; only if they are incorporated into a designed product will a benefit be derived. It should be recognized, therefore, that a human need must be identified before a particular product is designed.Mechanical design should be considered to be an opportunity to use innovative talents to envision a design of a product, to analyze the systemand then make sound judgments on how the product is to be manufactured. It is important to understand the fundamentals of engineering rather than memorize mere facts and equations. There are no facts or equations which alone can be used to provide all the correct decisions required to produce a good design.On the other hand, any calculations made must be done with the utmost care and precision. For example, if a decimal point is misplaced, an otherwise acceptable design may not function.Good designs require trying new ideas and being willing to take a certain amount of risk, knowing that if the new idea does not work the existing method can be reinstated. Thus a designer must have patience, since there is no assurance of success for the time and effort expended. Creating a completely new design generally requires that many old and well-established methods be thrust aside. This is not easy since many people cling to familiar ideas, techniques and attitudes. A design engineer should constantly search for ways to improve an existing product and must decide what old, proven concepts should be used and what new, untried ideas should be incorporated.New designs generally have "bugs" or unforeseen problems which must be worked out before the superior characteristics of the new designs can be enjoyed. Thus there is a chance for a superior product, but only at higher risk. It should be emphasized that, if a design does not warrant radical new methods, such methods should not be applied merely for the sake of change.During the beginning stages of design, creativity should be allowedto flourish without a great number of constraints. Even though many impractical ideas may arise, it is usually easy to eliminate them in the early stages of design before firm details are required by manufacturing. In this way, innovative ideas are not inhibited. Quite often, more than one design is developed, up to the point where they can be compared against each other. It is entirely possible that the design which is ultimately accepted will use ideas existing in one of the rejected designs that did not show as much overall promise.Psychologists frequently talk about trying to fit people to the machines they operate. It is essentially the responsibility of the design engineer to strive to fit machines to people. This is not an easy task, since there is really no average person for which certain operating dimensions and procedures are optimum.Another important point which should be recognized is that a design engineer must be able to communicate ideas to other people if they are to be incorporated. Communicating the design to others is the final, vital step in the design process. Undoubtedly many great designs, inventions, and creative works have been lost to mankind simply because the originators were unable or unwilling to explain their accomplishments to others. Presentation is a selling job. The engineer, when presenting a new solution to administrative, management, or supervisory persons, is attempting to sell or to prove to them that this solution is a better one. Unless this can be done successfully, the time and effort spent on obtaining the solution have been largely wasted.Basically, there are only three means of communication available tous. These are the written, the oral, and the graphical forms. Therefore the successful engineer will be technically competent and versatile in all three forms of communication. A technically competent person who lacks ability in any one of these forms is severely handicapped. If ability in all three forms is lacking, no one will ever know how competent that person is!The competent engineer should not be afraid of the possibility of not succeeding in a presentation. In fact, occasional failure should be expected because failure or criticism seems to accompany every really creative idea. There is a great deal to be learned from a failure, and the greatest gains are obtained by those willing to risk defeat. In the final analysis, the real failure would lie in deciding not to make the presentation at all. To communicate effectively, the following questions must be answered:(1) Does the design really serve a human need?(2) Will it be competitive with existing products of rival companies?(3) Is it economical to produce?(4) Can it be readily maintained?(5) Will it sell and make a profit?Only time will provide the true answers to the preceding questions, but the product should be designed, manufactured and marketed only with initial affirmative answers. The design engineer also must communicate the finalized design to manufacturing through the use of detail and assembly drawings.Quite often, a problem will occur during the manufacturing cycle [3].It may be that a change is required in the dimensioning or tolerancing of a part so that it can be more readily produced. This fails in the category of engineering changes which must be approved by the design engineer so that the product function will not be adversely affected. In other cases, a deficiency in the design may appear during assembly or testing just prior to shipping. These realities simply bear out the fact that design is a living process. There is always a better way to do it and the designer should constantly strive towards finding that better way.Designing starts with a need, real or imagined. Existing apparatus may need improvements in durability, efficiently, weight, speed, or cost. New apparatus may be needed to perform a function previously done by men, such as computation, assembly, or servicing. With the objective wholly or partly defined, the next step in design is the conception of mechanisms and their arrangements that will perform the needed functions.For this, freehand sketching is of great value, not only as a record of one's thoughts and as an aid in discussion with others, but particularly for communication with one's own mind, as a stimulant for creative ideas.When the general shape and a few dimensions of the several components become apparent, analysis can begin in earnest. The analysis will have as its objective satisfactory or superior performance, plus safety and durability with minimum weight, and a competitive east. Optimum proportions and dimensions will be sought for each critically loaded section, together with a balance between the strength of the several components. Materials and their treatment will be chosen. These important objectives can be attained only by analysis based upon the principles ofmechanics, such as those of statics for reaction forces and for the optimumutilization of friction; of dynamics for inertia, acceleration, and energy; of elasticity and strength of materials for stress。

外文资料及翻译

外文资料及译文原文：Television Video SignalsAlthough over 50 years old , the standard television signal is still one of the most common way to transmit an image. Figure 8.3 shows how the television signal appears on an oscilloscope. This is called composite video, meaning that there are vertical and horizontal synchronization (sync) pulses mixed with the actual picture information.These pulses are used in the television receiver to synchronize the vertical and horizontal deflection circuits to match the video being displayed. Each second of standard video contains 30 complete images, commonly called frames , A video engineer would say that each frame contains 525 lines, the television jargon for what programmers call rows. This number is a little deceptive because only 480 to 486 of these lines contain video information; the remaining 39to 45 lines are reserved for sync pulses to keep the television’s circuits synchronized with the video signal.Standard television uses an interlaced format to reduce flicker in the displayed image. This means that all the odd lines of each frame are transmitted first, followed by the even lines. The group of odd lines is called the odd field, and the group of even lines is called the even field. Since each frame consists of two fields, the video signal transmits 60 fields per second. Each field starts with a complex series of vertical sync pulses lasting 1.3 milliseconds. This is followed by either the even or odd lines of video. Each line lasts for 63.5 microseconds, including a 10.2 microsecond horizontal sync pulse, separating one line from the next. Within each line, the analog voltage corresponds to the gray scale of the image, with brighter values being in the direction away from the sync pulses. This place the sync beyond the black range. In video jargon, the sync pulses are said to be blacker than black..The hardware used for analog-to-digital conversion of video signals is called a frame grabber. This is usually in the form of an electronics card that plugs into a computer, and connects to a camera through a coaxial cable. Upon command from software, the frame grabber waits for the beginning of the next frame, as indicated by the vertical sync pulses. During the following two fields, each line of video is sampled many times, typically 512,640 or 720 samples per line, at 8bits per sample. These samples are stored in memory as one row of the digital image.This way of acquiring a digital image results in an important difference between the vertical and horizontal directions. Each row in the digital image corresponds to one line in the video signal, and therefore to one row of wells in the CCD. Unfortunately,the columns are not so straightforward. In the CCD, each row contains between about 400 and 800 wells (columns), depending on the particular device used. When a row of wells is read from the CCD, the resulting line of video is filtered into a smooth analog signal, such as in Figure 8.3. In other words, the video signal does not depend on how many columns are present in the CCD. The resolution in the horizontal direction is limited by how rapidly the analog signal is allowed to change. This is usually set at 3.2 MHz for color television, resulting in a rise time of about 100 nanoseconds, i.e, about1/500th of the 53.2 microsecond video line.When the video signal is digitized in the frame grabber, it is converted back into conclusions. However, these columns in the digitized image have no relation to the columns in the CCD. The number of columns in the digital image depends solely on how many times the frame grabber samples each line of video. For example, a CCD might have 800 wells per row, while the digitized image might only have 512 pixels (i.e columns) perrow.The number of columns in the digitized image is also important for another reason. The standard television image has an aspect ratio of 4 to 3, i.e. it is slightly wider than it is high. Motion pictures have the wider aspect ratio of 25 to 9. CCDs used for scientific applications often have an aspect ratio of 1 to 1, i.e , a perfect square. In any event, the aspect ratio of a CCD is fixed by the placement of the electrodes, and cannot be altered. However, the aspect ratio of the digitized image depends on the number of samples per line. This becomes a problem when the image is displayed, either on a video monitor or in a hardcopy. If the aspect ratio isn’t properly reproduced, the image looks squashed horizontally or vertically.The 525 line video signal described here is called NTSC (National Television Systems Committee), a standard defined way back in 1954. This is the system used in the United States and Japan. In Europe there are two similar standards called PAL (Phase Alternation by Line) and SECAM (Sequential Chrominance and Memory). The basic concepts are the same, just the numbers are different. Both PAL and SECAM operate with 25 interlaced frames per second, with 625 lines per frame. Just as with NTSC, some of these lines occur during the vertical sync, resulting in about 576 lines that carry picture information. Other more subtle differences relate to how color and sound are added to the signal.The most straightforward way of transmitting color television would be to have three separate analog signals, one for each of the three colors the human eye can detect: red, green and blue. Unfortunately, the historical development of television did not allow such a simple scheme. The color television signal was developed to allow existing blackand white television sets to remain in use without modification. This was done by retaining the same signal for brightness information , but adding a separate signal for color information. In video jargon, the brightness is called the luminance signal, while the color is the chrominance signal. The chrominance signal is contained on a 3.58 MHz carrier wave added to the black and white video signal. Sound is added in this same way, on a 4.5 MHz carrier wave. The television receiver separates these three signals, processes them individually, and recombines them in the final diplay.译文：关键词：核心，合成信号，电压耦合电视信号尽管已经拥有50年的历史了,电视信号依然是常用的传递信息的途径之一。

机械制造工艺外文文献翻译、中英文翻译、外文翻译

中国地质大学长城学院本科毕业设计外文资料翻译系别：工程技术系专业：机械设计制造及其自动化姓名：侯亮学号：052115072015年 4 月 3 日外文资料翻译原文Introduction of MachiningHave a shape as a processing method, all machining process for the production of the most commonly used and most important method. Machining process is a process generated shape, in this process, Drivers device on the work piece material to be in the form of chip removal. Although in some occasions, the workpiece under no circumstances, the use of mobile equipment to the processing, However, the majority of the machining is not only supporting the workpiece also supporting tools and equipment to complete.Machining know the process has two aspects. Small group of low-cost production. For casting, forging and machining pressure, every production of a specific shape of the workpiece, even a spare parts, almost have to spend the high cost of processing. Welding to rely on the shape of the structure, to a large extent, depend on effective in the form of raw materials. In general, through the use of expensive equipment and without special processing conditions, can be almost any type of raw materials, mechanical processing to convert the raw materials processed into the arbitrary shape of the structure, as long as the external dimensions large enough, it is possible. Because of a production of spare parts, even when the parts and structure of the production batch sizes are suitable for the original casting, Forging or pressure processing to produce, but usually prefer machining.Strict precision and good surface finish, machining the second purpose is the establishment of the high precision and surface finish possible on the basis of. Many parts, if any other means of production belonging to the large-scale production, Well Machining is a low-tolerance and can meet the requirements of small batch production. Besides, many parts on the production and processing of coarse process to improve its general shape of the surface. It is only necessary precision and choose only the surface machining. For instance, thread, in addition to mechanical processing, almost no other processing method for processing. Another example is the blacksmith pieces keyhole processing, as well as training to be conducted immediately after the mechanical completion of the processing.Primary Cutting ParametersCutting the work piece and tool based on the basic relationship between the following four elements to fully describe : the tool geometry, cutting speed, feed rate, depth and penetration of a cutting tool.Cutting Tools must be of a suitable material to manufacture, it must be strong, tough, hard and wear-resistant. Tool geometry -- to the tip plane and cutter angle characteristics -- for each cutting process must be correct.Cutting speed is the cutting edge of work piece surface rate, it is inches per minute toshow. In order to effectively processing, and cutting speed must adapt to the level of specific parts -- with knives. Generally, the more hard work piece material, the lower the rate.Progressive Tool to speed is cut into the work piece speed. If the work piece or tool for rotating movement, feed rate per round over the number of inches to the measurement. When the work piece or tool for reciprocating movement and feed rate on each trip through the measurement of inches. Generally, in other conditions, feed rate and cutting speed is inversely proportional to.Depth of penetration of a cutting tool -- to inches dollars -- is the tool to the work piece distance. Rotary cutting it to the chip or equal to the width of the linear cutting chip thickness. Rough than finishing, deeper penetration of a cutting tool depth.Rough machining and finishing machiningThere are two kinds of cuts in machine- shop work called, respectively, the "roughing cut" and the "finishing cut". When a piece is "roughed out", it is quite near the shape and size required, but enough metal has been left on the surface to finish smooth and to exact size." Generally speaking, bars of steel, forging, castings, etc. are machined to the required shape and size with only one roughing and one finishing cut. Sometimes, however, certain portions of a piece may require more than one roughing cut. Also, in some jobs, for example, when great accuracy is not needed, or when a comparatively small amount of metal must be removed, a finishing cut may be all that is required. The roughing cut, to remove the greater part of the excess material, should be reasonably heavy, that is, all the machine, or cutting tool, or work, or all three, will stand. So the machinist’s purpose is to remove the excess stock as fast as he can without leaving, at the same time, a surface too torn and rough, without bending the piece if it is slender, and without spoiling the centers. The finishing cut, to make the work smooth and accurate, is a finer cut. The emphasis here is refinement - very sharp tool, comparatively little metal removed, and a higher degree of accuracy in measurement. Whether roughing or finishing, the machinist must set the machine for the given job. He must consider the size and shape of the work and the kind of material, also the kind of tool used and the nature of the cut to be made, then he proceeds to set the machine for the correct speed and feed and to set the tool to take the depth of cut desired.Automatic Fixture Design外文资料翻译译文机械制造工艺机械加工是所有制造过程中最普遍使用的而且是最重要的方法。

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外文资料原文High Productivity —A Question of Shearer LoaderCutting SequencesK. Nienhaus, A. K. Bayer & H. Haut, Aachen University ofTechnology, GERR ecent l y, t he focus in underground longwal l coal mi ni ng has been on i ncreasi ng t he inst al l ed m ot or power of s hearer loaders and armoured face conve yors (AFC), m ore sophi st i cat ed support cont rol s yst em s and l onger face l engt h, in or der to reduce cos ts and achi eve hi gher producti vi t y. These efforts have res ul t ed i n hi ghe r out put and previ ousl y uns een face advance rat es. The t rend t owards“bi gger and bet t er” equi pm ent and l a yout schem es, however, i s rapi dl y neari ng the li mi t at i ons of t echni cal and economi cal feasi bi li t y.To reali se furt her producti vi t y i ncre as es, organi sat ional changes of l ongwall m i ni ng procedures l ooks l ike the onl y r easonabl e ans wer. The benefit s of opt i-m is ed s hearer loader cutt i ng sequences, l eadi ng t o bett er perform ance, are di s cus sed i n t hi s paper.IntroductionsTradi ti onal l y, i n underground l ongwal l m i ni ng operati ons, s hearerloaders produce coal usi ng ei ther one of t he fol lowi ng cutt ings equences: uni-di recti onal or bi-di recti onal c ycl es. Besi des t hesepre-domi nant m ethods, al t ernat i ve mi ni ng c ycl es have al so beendevel oped and s uccessfull y appli ed in underground hard coal mi nes al l over t he worl d. The hal f-web cut ti ng c ycl e as e.g. uti liz ed i n R AG Coal Int ernati onal’s Twent ym i l e Mine in Colorado, US A, and t he“Opt i-C ycl e” of M atl a’s S out h Afri can short wal l operati on m ust bem enti oned i n t hi s cont ext. Ot her mi nes have al so t est ed s i mi l ar but modi fi ed cut ti ng c ycl es res ul ti ng i n i m proved out put, e.g.im provem ent s i n t erms of product iv-it y i ncreas es of up to 40 % are thought possi bl e。

Whereas t he m enti oned mi nes are appl yi n g t he al t ernat i ve cut ti ng m et hods accordi ng to thei r spe-ci fi c condi ti ons, –e.g. s eam hei ght or equi pm ent used, –t hi s paper looks s ys t em at i call y at t he di ffer-entm et hods from a generali s ed poi nt of vi ew. A det ail ed des cripti on of t he mi ni ng c ycl e for ea ch cut ti ng t echni que, i ncluding t he i ll us t rati on of producti ve and non-prod ucti ve c ycl e ti m es, wi ll be foll owed b y a bri ef present ati on of t he perform ed product i on capacit y cal cul ati on and a summ ar y of t he t echni cal res t ri ct ions of each s ys t em. S t andardi sed equi pm ent cl as ses for di fferent seam hei ghts are defined, aft er the m ostsuit abl e and most producti ve mi ni ng e qui pm ent for each cl as s ares e-l ect ed. Bes i des t he t echni cal param e t ers of t he s hearer l oader and the AFC, t he l engt h of t he l ong-wal l face and t he speci fi c cut ti ng energ y of t he coal are t he m ai n vari abl es for each hei ght cl as s i n t he model. As a resul t of t he capaci t y cal cul ati ons, the di ffer ent shearer cut ti ng m et hods ca n be graphi call y co mpared in a st andardi s ed wa y showing t he producti vi t y of each m ethod. Due t o the gene ral char-act er of t he m odel, pot enti al opt im i s at i ons (res ul ti ng from changes i n t hecut ti ng c ycl e and t he benefi ts in t erm s of hi gher producti vit y of themi ni ng operati on) can be derived.State-of-the-art of shearer loader cutting sequences The quest i on “Why are di fferent cut ti ng s equences appli ed i n longwal l mi ni ng?” has to be an-s wered, before di s cuss ing t he si gni fi cant charact eristi cs i n t erm s of operat ional procedures. The m aj or const rai nt s and reas ons for or agai nst a s peci al cutt ing m et hod are the seam hei ght and hard-ness of t he coal, t he geot echni cal param et ers of the coal seam and t he geol ogi cal s ett ing of the mi ne infl uenci ng t he ca vi ng properti es as well as t he s ubsi dence and especi all y t he l engt h of t he l ongwal l fa ce. For each mi ning envi ronm ent the appl i cat i on of eit her s equence result s i n di fferent product ion rat es and consequentl y a dvance rat es of t he face. The coal fl ow ont o t he AFCis anot her poi nt t hat vari es l ike the l oads on the shearer loader, especi all y t he rangi ng arm s and t he st ress es and t he wear on t he pi cks.A thorough anal ys i s is neces sar y t o choos e t he bes t-suit ed mi ni ng c ycl e; therefore, general sol ut ions do not guarant ee opti m al effi ci enc y and producti vi t y.A cat egoriz at ion of shearer loader cut ti ng s equences is real ised b y four m aj or param et ers . Fi rst l y, one can s eparat e bet ween mi ni ng m et hods, whi ch m ine coal i n t wo di rect ions – m eani ng from t he head t o the t ai l gat e and on t he ret urn run as well–or i n one di recti on onl y. Secondl y, t he wa y the m i ni ng s equenc e deal s wit h t he s it uat i on at the face ends, t o advance face l i ne aft er ext ract-ing t he equi val ent of a cut ti ng web, is a charact eris ti c param et er for each separat e m ethod. The nec-essar y t ravel di st ance whil e sumpi ng vari es bet ween t he s equences, as does t he t i m e needed t o per-form t hi s t ask, t oo. Anot her as pect defi ning t he sequences i s the proport ion of t he web cut ti ng coal per run. Whereas t radit ional l y t he ful l web was us ed, t he i nt roduct i on of m odern AFC and roof s up-port autom at i on cont rol s ys t em s al l ows for effi ci ent operat i ons usi ng hal f web m et hods. The fort h param et e r i denti f yi ng st at e of the art s hearer l oader cut ti ng s equences is t he openi ng creat ed per run. Other than t he parti al or hal f-openi ng m et hod l i ke t hos e us edin Matl a’s “Opt i-C ycl e”, t he cut ti ng hei ght i s equal to the com pl et e s eam hei ght i ncl udi ng parti ngs and s oft hangi ng or foot wall m at eri al.Bi-directional cutting sequenceThe bi-directional cutting sequence, depicted in Figure 1a, is characterised by two sumping opera-tions at the face ends in a complete cycle, which is accomplished during both the forward and return trip. The whole longwall face advances each complete cycle at the equivalent of two web distances by the completion of each cycle. The leading drum of the shearer cuts the upper part of the seam while the rear drum cuts the bottom coal and cleans the floor coal. The main disadvantages of this cutting method are thought to be the unproductive time resulting from the face end activities and the complex operation. Therefore, the trend in recent years was to increase face length to reduce the relative impact of sumping in favour of longer production time.外文资料译文Uni-directional cutting sequenceIn contrast to the bi-directional method, the shearer loader cuts the coal in one single direction when in uni-directional mode. On the return trip, the floor coal is loaded and the floor itself cleaned. The shearer haulage speeds on the return trips are restricted only by the operators’ movement through the longwall face, or the haulage motors in a fully automated operation. The sumping procedure st arts in near the head gate, as shown in Figure 1b. The low machine utilisation because of cutting just one web per cycle is the main disadvantage of the uni-directional cutting sequence. Besides the coal flow can be quite irregular depending on the position of the shearer in the cycle.Half web cutting sequenceThe main benefit of half web cutting sequences is the reduction of unproductive times in the mining cycle, which results in high machine utilisation. This is achieved by cutting only a half web in m id face with bi-directional gate sequences as shown in Figure 2a. The full web is mined at the face ends, with lower speeds allowing faster shearer operation in both directions in mid seam. Beside the realisation of higher haulage speeds, the coal flow on the A FC is more balanced for shea r e r loader trips in both directions.Half-/partial-opening cutting sequenceThe advantage of the half- or, more precisely, partial- opening cutting sequence is the fact that the face is extracted in two passes. Figure 2b shows that the upper and middle part of the seam is cut during the pass towards the tailgate. Whereas the last part of this trip for the equivalent of a ma-chine length the leading drum is raised to cut the roof to allow the roof support to be advanced. On t he return trip the bottom coal is mined with the advantage of a free face and a smaller proportion of the leading drum cutting coal; consequently leading to less restrictions of the haulage speed due to the specific cutting energy of the material. The shea rer sumps in mid seam near the head gate to the full web without invoking unproductive cycle time. Like for the trip the tailgate the leading drum has to be lowered a machine length ahead ofthe main gate.Production capacity calculationsA theoretical comparison of the productivity between different mining methods in general, or in this case between different shearer loader cutting cycles, is always based on numerous assumptions and technical and geological restrictions. As a result, this production capacit y calculation does not claim to offer exact results, although it does indicate productivity trends and certain parameters for each analysed method.The model works with so-called height classes varying the seam thicknesses between 2m and 5m in steps of 50cm. Equipment is assigned to each class, having been selected by looking at the best-suited technical properties available on the market [4]. Apart from the defined equipment, it is assumed that the seam is flat and no undulations or geological faults oc cur. In the model, the ventilation and the roof support system represent no restrictions to the production. Since the aim of this model is to show ways to further increases in longwall productivity, the calculation is based on a fully automated system with no manual operators required at the face. The haulage speed of the shearer is therefore only restricted by the AFC capacity, the cutting motors and the haulage motors respectivel y.The variable parameters in this comparison of the four cutting sequences are, (besides seam thick-ness) the specific cutting energy of the coal to be cut and the length of the longwall face. The former varying between 0.2 and 0.4kWh/m³, the latter between 100m and 400m in 50m intervals. The 100m shortwalls were deliberately sel ected, since they are coming more into focus for various reasons. Geotechnical aspects, like e.g. the caving ability of the hanging wall and faults, restrict long-wall panels in many places to maximum face lengths of 150m or less, like in South Africa and Great Britain. For this reason, a detailed analysis of the potential of such longwalls is deemed appropriate.ConclusionsIn recent years much effort has been put into the optimisation of longwall operations to increase productivity and efficiency. In many cases the emphasis of these improvements was mainly focused on the equipment, e.g. increased motor power or larger dimensions of AFC’s. The organisational aspect has sometimes been neglected or did not rank as high on the agenda as other topics. In this paper, it has been demonstrated that the selected mining method has a significant impact on the achievable productivity.In a theoretical model four cutting sequences have been compared to each other while varying seam thickness, face length and coa l properties in terms of specific cutting energy.For each seam or height class a defined set of equipment was usedwith consistent restraints. Though each mine is unique, some general conclusions can be drawn anal ysing the capacit y model. Under the restrictions of the model the half web cutting sequence offers the highest output of all anal ysed methods fol-lowed by the half-opening mode. Depending on the face length, the bi-directional cutting method has advantages compared to the uni-directional sequence in terms of higher productivity.外文资料译文高效生产—一个关于采煤机截割的次序的问题目前, 地面下长壁采煤法致力于增加安装在采煤机和甲板输送机的电机功率, 以及更先进的支架控制系统和增加工作面长度,以达到减少费用和取得较高的生产效率的目的。

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