英文文献原文及对应翻译
英文文献翻译
外文文献原稿和译文原稿Sodium Polyacrylate:Also known as super-absorbent or “SAP”(super absorbent polymer), Kimberly Clark used to call it SAM (super absorbent material). It is typically used in fine granular form (like table salt). It helps improve capacity for better retention in a disposable diaper, allowing the product to be thinner with improved performance and less usage of pine fluff pulp. The molecular structure of the polyacrylate has sodium carboxylate groups hanging off the main chain. When it comes in contact with water, the sodium detaches itself, leaving only carboxylions. Being negatively charged, these ions repel one another so that the polymer also has cross-links, which effectively leads to a three-dimensional structure. It has hige molecular weight of more than a million; thus, instead of getting dissolved, it solidifies into a gel. The Hydrogen in the water (H-O-H) is trapped by the acrylate due to the atomic bonds associated with the polarity forces between the atoms. Electrolytes in the liquid, such as salt minerals (urine contains 0.9% of minerals), reduce polarity, thereby affecting superabsorbent properties, especially with regard to the superabsorbent capacity for liquid retention. This is the main reason why diapers containing SAP should never be tested with plain water. Linear molecular configurations have less total capacity than non-linear molecules but, on the other hand, retention of liquid in a linear molecule is higher than in a non-linear molecule, due to improved polarity. For a list of SAP suppliers, please use this link: SAP, the superabsorbent can be designed to absorb higher amounts of liquids (with less retention) or very high retentions (but lower capacity). In addition, a surface cross linker can be added to the superabsorbent particle to help it move liquids while it is saturated. This helps avoid formation of "gel blocks", the phenomenon that describes the impossibility of moving liquids once a SAP particle gets saturated.History of Super Absorbent Polymer ChemistryUn til the 1980’s, water absorbing materials were cellulosic or fiber-based products. Choices were tissue paper, cotton, sponge, and fluff pulp. The water retention capacity of these types of materials is only 20 times their weight – at most.In the early 1960s, the United States Department of Agriculture (USDA) was conducting work on materials to improve water conservation in soils. They developed a resin based on the grafting of acrylonitrile polymer onto the backbone of starch molecules (i.e. starch-grafting). The hydrolyzed product of the hydrolysis of this starch-acrylonitrile co-polymer gave water absorption greater than 400 times its weight. Also, the gel did not release liquid water the way that fiber-based absorbents do.The polymer came to be known as “Super Slurper”.The USDA gave the technical know how several USA companies for further development of the basic technology. A wide range of grating combinations were attempted including work with acrylic acid, acrylamide and polyvinyl alcohol (PVA).Since Japanese companies were excluded by the USDA, they started independent research using starch, carboxy methyl cellulose (CMC), acrylic acid, polyvinyl alcohol (PVA) and isobutylene maleic anhydride (IMA).Early global participants in the development of super absorbent chemistry included Dow Chemical, Hercules, General Mills Chemical, DuPont, National Starch & Chemical, Enka (Akzo), Sanyo Chemical, Sumitomo Chemical, Kao, Nihon Starch and Japan Exlan.In the early 1970s, super absorbent polymer was used commercially for the first time –not for soil amendment applications as originally intended –but for disposable hygienic products. The first product markets were feminine sanitary napkins and adult incontinence products.In 1978, Park Davis (d.b.a. Professional Medical Products) used super absorbent polymers in sanitary napkins.Super absorbent polymer was first used in Europe in a baby diaper in 1982 when Schickendanz and Beghin-Say added the material to the absorbent core. Shortly thereafter, UniCharm introduced super absorbent baby diapers in Japan while Proctor & Gamble and Kimberly-Clark in the USA began to use the material.The development of super absorbent technology and performance has been largely led by demands in the disposable hygiene segment. Strides in absorption performance have allowed the development of the ultra-thin baby diaper which uses a fraction of the materials – particularly fluff pulp – which earlier disposable diapers consumed.Over the years, technology has progressed so that there is little if any starch-grafted super absorbent polymer used in disposable hygienic products. These super absorbents typically are cross-linked acrylic homo-polymers (usually Sodium neutralized).Super absorbents used in soil amendments applications tend to be cross-linked acrylic-acrylamide co-polymers (usually Potassium neutralized).Besides granular super absorbent polymers, ARCO Chemical developed a super absorbent fiber technology in the early 1990s. This technology was eventually sold to Camelot Absorbents. There are super absorbent fibers commercially available today. While significantly more expensive than the granular polymers, the super absorbent fibers offer technical advantages in certain niche markets including cable wrap, medical devices and food packaging.Sodium polyacrylate, also known as waterlock, is a polymer with the chemical formula [-CH2-CH(COONa)-]n widely used in consumer products. It has the ability to absorb as much as 200 to 300 times its mass in water. Acrylate polymers generally are considered to possess an anionic charge. While sodium neutralized polyacrylates are the most common form used in industry, there are also other salts available including potassium, lithium and ammonium.ApplicationsAcrylates and acrylic chemistry have a wide variety of industrial uses that include: ∙Sequestering agents in detergents. (By binding hard water elements such as calcium and magnesium, the surfactants in detergents work more efficiently.) ∙Thickening agents∙Coatings∙Fake snowSuper absorbent polymers. These cross-linked acrylic polymers are referred to as "Super Absorbents" and "Water Crystals", and are used in baby diapers. Copolymerversions are used in agriculture and other specialty absorbent applications. The origins of super absorbent polymer chemistry trace back to the early 1960s when the U.S. Department of Agriculture developed the first super absorbent polymer materials. This chemical is featured in the Maximum Absorbency Garment used by NASA.译文聚丙烯酸钠聚丙烯酸钠，又可以称为超级吸收剂或者又叫高吸水性树脂，凯博利克拉克教授曾经称它为SAM即：超级吸收性物质。
智能交通系统中英文对照外文翻译文献
智能交通系统中英文对照外文翻译文献(文档含英文原文和中文翻译)原文:Traffic Assignment Forecast Model Research in ITS IntroductionThe intelligent transportation system (ITS) develops rapidly along with the city sustainable development, the digital city construction and the development of transportation. One of the main functions of the ITS is to improve transportation environment and alleviate the transportation jam, the most effective method to gain the aim is to forecast the traffic volume of the local network and the important nodes exactly with GIS function of path analysis and correlation mathematic methods, and this will lead a better planning of the traffic network. Traffic assignment forecast is an important phase of traffic volume forecast. It will assign the forecasted traffic to every way in the traffic sector. If the traffic volume of certain road is too big, which would bring on traffic jam, planners must consider the adoption of new roads or improving existing roads to alleviate the traffic congestion situation. This study attempts to present an improved traffic assignment forecast model, MPCC, based on analyzing the advantages and disadvantages of classic traffic assignment forecast models, and test the validity of the improved model in practice.1 Analysis of classic models1.1 Shortcut traffic assignmentShortcut traffic assignment is a static traffic assignment method. In this method, the traffic load impact in the vehicles’ travel is not considered, and the traffic impedance (travel time) is a constant. The traffic volume of every origination-destination couple will be assigned to the shortcut between the origination and destination, while the traffic volume of other roads in this sector is null. This assignment method has the advantage of simple calculation; however, uneven distribution of the traffic volume is its obvious shortcoming. Using this assignment method, the assignment traffic volume will be concentrated on the shortcut, which isobviously not realistic. However, shortcut traffic assignment is the basis of all theother traffic assignment methods.1.2 Multi-ways probability assignmentIn reality, travelers always want to choose the shortcut to the destination, whichis called the shortcut factor; however, as the complexity of the traffic network, thepath chosen may not necessarily be the shortcut, which is called the random factor.Although every traveler hopes to follow the shortcut, there are some whose choice isnot the shortcut in fact. The shorter the path is, the greater the probability of beingchosen is; the longer the path is, the smaller the probability of being chosen is.Therefore, the multi-ways probability assignment model is guided by the LOGIT model:∑---=n j ii i F F p 1)exp()exp(θθ (1)Where i p is the probability of the path section i; i F is the travel time of thepath section i; θ is the transport decision parameter, which is calculated by the followprinciple: firstly, calculate the i p with different θ (from 0 to 1), then find the θwhich makes i p the most proximate to the actual i p .The shortcut factor and the random factor is considered in multi-ways probabilityassignment, therefore, the assignment result is more reasonable, but the relationshipbetween traffic impedance and traffic load and road capacity is not considered in thismethod, which leads to the assignment result is imprecise in more crowded trafficnetwork. We attempt to improve the accuracy through integrating the several elements above in one model-MPCC.2 Multi-ways probability and capacity constraint model2.1 Rational path aggregateIn order to make the improved model more reasonable in the application, theconcept of rational path aggregate has been proposed. The rational path aggregate,which is the foundation of MPCC model, constrains the calculation scope. Rationalpath aggregate refers to the aggregate of paths between starts and ends of the trafficsector, defined by inner nodes ascertained by the following rules: the distancebetween the next inner node and the start can not be shorter than the distance betweenthe current one and the start; at the same time, the distance between the next innernode and the end can not be longer than the distance between the current one and theend. The multi-ways probability assignment model will be only used in the rationalpath aggregate to assign the forecast traffic volume, and this will greatly enhance theapplicability of this model.2.2 Model assumption1) Traffic impedance is not a constant. It is decided by the vehicle characteristicand the current traffic situation.2) The traffic impedance which travelers estimate is random and imprecise.3) Every traveler chooses the path from respective rational path aggregate.Based on the assumptions above, we can use the MPCC model to assign thetraffic volume in the sector of origination-destination couples.2.3 Calculation of path traffic impedanceActually, travelers have different understanding to path traffic impedance, butgenerally, the travel cost, which is mainly made up of forecast travel time, travellength and forecast travel outlay, is considered the traffic impedance. Eq. (2) displaysthis relationship. a a a a F L T C γβα++= (2)Where a C is the traffic impedance of the path section a; a T is the forecast traveltime of the path section a; a L is the travel length of the path section a; a F is theforecast travel outlay of the path section a; α, β, γ are the weight value of that threeelements which impact the traffic impedance. For a certain path section, there aredifferent α, β and γ value for different vehicles. We can get the weighted average of α,β and γ of each path section from the statistic percent of each type of vehicle in thepath section.2.4 Chosen probability in MPCCActually, travelers always want to follow the best path (broad sense shortcut), butbecause of the impact of random factor, travelers just can choose the path which is ofthe smallest traffic impedance they estimate by themselves. It is the key point ofMPCC. According to the random utility theory of economics, if traffic impedance is considered as the negativeutility, the chosen probability rs p of origination-destinationpoints couple (r, s) should follow LOGIT model:∑---=n j jrs rs bC bC p 1)exp()exp( (3) where rs p is the chosen probability of the pathsection (r, s);rs C is the traffic impedance of the path sect-ion (r, s); j C is the trafficimpedance of each path section in the forecast traffic sector; b reflects the travelers’cognition to the traffic impedance of paths in the traffic sector, which has reverseratio to its deviation. If b → ∞ , the deviation of understanding extent of trafficimpedance approaches to 0. In this case, all the travelers will follow the path whichis of the smallest traffic impedance, which equals to the assignment results withShortcut Traffic Assignment. Contrarily, if b → 0, travelers ’ understanding error approaches infinity. In this case, the paths travelers choose are scattered. There is anobjection that b is of dimension in Eq.(3). Because the deviation of b should beknown before, it is difficult to determine the value of b. Therefore, Eq.(3) is improvedas follows:∑---=n j OD j OD rsrs C bC C bC p 1)exp()exp(，∑-=n j j OD C n C 11（4） Where OD C is the average of the traffic impedance of all the as-signed paths; bwhich is of no dimension, just has relationship to the rational path aggregate, ratherthan the traffic impedance. According to actual observation, the range of b which is anexperience value is generally between 3.00 to 4.00. For the more crowded cityinternal roads, b is normally between 3.00 and 3.50.2.5 Flow of MPCCMPCC model combines the idea of multi-ways probability assignment anditerative capacity constraint traffic assignment.Firstly, we can get the geometric information of the road network and OD trafficvolume from related data. Then we determine the rational path aggregate with themethod which is explained in Section 2.1.Secondly, we can calculate the traffic impedance of each path section with Eq.(2),Fig.1 Flowchart of MPCC which is expatiated in Section 2.3.Thirdly, on the foundation of the traffic impedance of each path section, we cancalculate the respective forecast traffic volume of every path section with improvedLOGIT model (Eq.(4)) in Section 2.4, which is the key point of MPCC.Fourthly, through the calculation processabove, we can get the chosen probability andforecast traffic volume of each path section, but itis not the end. We must recalculate the trafficimpedance again in the new traffic volumesituation. As is shown in Fig.1, because of theconsideration of the relationship between trafficimpedance and traffic load, the traffic impedanceand forecast assignment traffic volume of everypath will be continually amended. Using therelationship model between average speed andtraffic volume, we can calculate the travel timeand the traffic impedance of certain path sect-ionunder different traffic volume situation. For theroads with different technical levels, therelationship models between average speeds totraffic volume are as follows: 1) Highway: 1082.049.179AN V = (5) 2) Level 1 Roads: 11433.084.155AN V = (6) 3) Level 2 Roads: 66.091.057.112AN V = (7) 4) Level 3 Roads: 3.132.01.99AN V = (8) 5) Level 4 Roads: 0988.05.70A N V =(9) Where V is the average speed of the path section; A N is the traffic volume of thepath section.At the end, we can repeat assigning traffic volume of path sections with themethod in previous step, which is the idea of iterative capacity constraint assignment,until the traffic volume of every path section is stable.译文智能交通交通量分配预测模型介绍随着城市的可持续化发展、数字化城市的建设以及交通运输业的发展，智能交通系统（ITS）的发展越来越快。
外文文献及翻译
（（英文参考文献及译文）二〇一六年六月本科毕业论文 题 目：STATISTICAL SAMPLING METHOD, USED INTHE AUDIT学生姓名：王雪琴学 院：管理学院系 别：会计系专 业：财务管理班 级：财管12-2班 学校代码： 10128 学 号： 201210707016Statistics and AuditRomanian Statistical Review nr. 5 / 2010STATISTICAL SAMPLING METHOD, USED IN THE AUDIT - views, recommendations, fi ndingsPhD Candidate Gabriela-Felicia UNGUREANUAbstractThe rapid increase in the size of U.S. companies from the earlytwentieth century created the need for audit procedures based on the selectionof a part of the total population audited to obtain reliable audit evidence, tocharacterize the entire population consists of account balances or classes oftransactions. Sampling is not used only in audit – is used in sampling surveys,market analysis and medical research in which someone wants to reach aconclusion about a large number of data by examining only a part of thesedata. The difference is the “population” from which the sample is selected, iethat set of data which is intended to draw a conclusion. Audit sampling appliesonly to certain types of audit procedures.Key words: sampling, sample risk, population, sampling unit, tests ofcontrols, substantive procedures.Statistical samplingCommittee statistical sampling of American Institute of CertifiedPublic Accountants of (AICPA) issued in 1962 a special report, titled“Statistical sampling and independent auditors’ which allowed the use ofstatistical sampling method, in accordance with Generally Accepted AuditingStandards (GAAS). During 1962-1974, the AICPA published a series of paperson statistical sampling, “Auditor’s Approach to Statistical Sampling”, foruse in continuing professional education of accountants. During 1962-1974,the AICPA published a series of papers on statistical sampling, “Auditor’sApproach to Statistical Sampling”, for use in continuing professional educationof accountants. In 1981, AICPA issued the professional standard, “AuditSampling”, which provides general guidelines for both sampling methods,statistical and non-statistical.Earlier audits included checks of all transactions in the period coveredby the audited financial statements. At that time, the literature has not givenparticular attention to this subject. Only in 1971, an audit procedures programprinted in the “Federal Reserve Bulletin (Federal Bulletin Stocks)” includedseveral references to sampling such as selecting the “few items” of inventory.Statistics and Audit The program was developed by a special committee, which later became the AICPA, that of Certified Public Accountants American Institute.In the first decades of last century, the auditors often applied sampling, but sample size was not in related to the efficiency of internal control of the entity. In 1955, American Institute of Accountants has published a study case of extending the audit sampling, summarizing audit program developed by certified public accountants, to show why sampling is necessary to extend the audit. The study was important because is one of the leading journal on sampling which recognize a relationship of dependency between detail and reliability testing of internal control.In 1964, the AICPA’s Auditing Standards Board has issued a report entitled “The relationship between statistical sampling and Generally Accepted Auditing Standards (GAAS)” which illustrated the relationship between the accuracy and reliability in sampling and provisions of GAAS.In 1978, the AICPA published the work of Donald M. Roberts,“Statistical Auditing”which explains the underlying theory of statistical sampling in auditing.In 1981, AICPA issued the professional standard, named “Audit Sampling”, which provides guidelines for both sampling methods, statistical and non-statistical.An auditor does not rely solely on the results of a single procedure to reach a conclusion on an account balance, class of transactions or operational effectiveness of the controls. Rather, the audit findings are based on combined evidence from several sources, as a consequence of a number of different audit procedures. When an auditor selects a sample of a population, his objective is to obtain a representative sample, ie sample whose characteristics are identical with the population’s characteristics. This means that selected items are identical with those remaining outside the sample.In practice, auditors do not know for sure if a sample is representative, even after completion the test, but they “may increase the probability that a sample is representative by accuracy of activities made related to design, sample selection and evaluation” [1]. Lack of specificity of the sample results may be given by observation errors and sampling errors. Risks to produce these errors can be controlled.Observation error (risk of observation) appears when the audit test did not identify existing deviations in the sample or using an inadequate audit technique or by negligence of the auditor.Sampling error (sampling risk) is an inherent characteristic of the survey, which results from the fact that they tested only a fraction of the total population. Sampling error occurs due to the fact that it is possible for Revista Română de Statistică nr. 5 / 2010Statistics and Auditthe auditor to reach a conclusion, based on a sample that is different from the conclusion which would be reached if the entire population would have been subject to audit procedures identical. Sampling risk can be reduced by adjusting the sample size, depending on the size and population characteristics and using an appropriate method of selection. Increasing sample size will reduce the risk of sampling; a sample of the all population will present a null risk of sampling.Audit Sampling is a method of testing for gather sufficient and appropriate audit evidence, for the purposes of audit. The auditor may decide to apply audit sampling on an account balance or class of transactions. Sampling audit includes audit procedures to less than 100% of the items within an account balance or class of transactions, so all the sample able to be selected. Auditor is required to determine appropriate ways of selecting items for testing. Audit sampling can be used as a statistical approach and a non- statistical.Statistical sampling is a method by which the sample is made so that each unit consists of the total population has an equal probability of being included in the sample, method of sample selection is random, allowed to assess the results based on probability theory and risk quantification of sampling. Choosing the appropriate population make that auditor’ findings can be extended to the entire population.Non-statistical sampling is a method of sampling, when the auditor uses professional judgment to select elements of a sample. Since the purpose of sampling is to draw conclusions about the entire population, the auditor should select a representative sample by choosing sample units which have characteristics typical of that population. Results will not extrapolate the entire population as the sample selected is representative.Audit tests can be applied on the all elements of the population, where is a small population or on an unrepresentative sample, where the auditor knows the particularities of the population to be tested and is able to identify a small number of items of interest to audit. If the sample has not similar characteristics for the elements of the entire population, the errors found in the tested sample can not extrapolate.Decision of statistical or non-statistical approach depends on the auditor’s professional judgment which seeking sufficient appropriate audits evidence on which to completion its findings about the audit opinion.As a statistical sampling method refer to the random selection that any possible combination of elements of the community is equally likely to enter the sample. Simple random sampling is used when stratification was not to audit. Using random selection involves using random numbers generated byRomanian Statistical Review nr. 5 / 2010Statistics and Audit a computer. After selecting a random starting point, the auditor found the first random number that falls within the test document numbers. Only when the approach has the characteristics of statistical sampling, statistical assessments of risk are valid sampling.In another variant of the sampling probability, namely the systematic selection (also called random mechanical) elements naturally succeed in office space or time; the auditor has a preliminary listing of the population and made the decision on sample size. “The auditor calculated a counting step, and selects the sample element method based on step size. Step counting is determined by dividing the volume of the community to sample the number of units desired. Advantages of systematic screening are its usability. In most cases, a systematic sample can be extracted quickly and method automatically arranges numbers in successive series.”[2].Selection by probability proportional to size - is a method which emphasizes those population units’recorded higher values. The sample is constituted so that the probability of selecting any given element of the population is equal to the recorded value of the item;Stratifi ed selection - is a method of emphasis of units with higher values and is registered in the stratification of the population in subpopulations. Stratification provides a complete picture of the auditor, when population (data table to be analyzed) is not homogeneous. In this case, the auditor stratifies a population by dividing them into distinct subpopulations, which have common characteristics, pre-defined. “The objective of stratification is to reduce the variability of elements in each layer and therefore allow a reduction in sample size without a proportionate increase in the risk of sampling.” [3] If population stratification is done properly, the amount of sample size to come layers will be less than the sample size that would be obtained at the same level of risk given sample with a sample extracted from the entire population. Audit results applied to a layer can be designed only on items that are part of that layer.I appreciated as useful some views on non-statistical sampling methods, which implies that guided the selection of the sample selecting each element according to certain criteria determined by the auditor. The method is subjective; because the auditor selects intentionally items containing set features him.The selection of the series is done by selecting multiple elements series (successive). Using sampling the series is recommended only if a reasonable number of sets used. Using just a few series there is a risk that the sample is not representative. This type of sampling can be used in addition to other samples, where there is a high probability of occurrence of errors. At the arbitrary selection, no items are selected preferably from the auditor, Revista Română de Statistică nr. 5 / 2010Statistics and Auditthat regardless of size or source or characteristics. Is not the recommended method, because is not objective.That sampling is based on the auditor’s professional judgment, which may decide which items can be part or not sampled. Because is not a statistical method, it can not calculate the standard error. Although the sample structure can be constructed to reproduce the population, there is no guarantee that the sample is representative. If omitted a feature that would be relevant in a particular situation, the sample is not representative.Sampling applies when the auditor plans to make conclusions about population, based on a selection. The auditor considers the audit program and determines audit procedures which may apply random research. Sampling is used by auditors an internal control systems testing, and substantive testing of operations. The general objectives of tests of control system and operations substantive tests are to verify the application of pre-defined control procedures, and to determine whether operations contain material errors.Control tests are intended to provide evidence of operational efficiency and controls design or operation of a control system to prevent or detect material misstatements in financial statements. Control tests are necessary if the auditor plans to assess control risk for assertions of management.Controls are generally expected to be similarly applied to all transactions covered by the records, regardless of transaction value. Therefore, if the auditor uses sampling, it is not advisable to select only high value transactions. Samples must be chosen so as to be representative population sample.An auditor must be aware that an entity may change a special control during the course of the audit. If the control is replaced by another, which is designed to achieve the same specific objective, the auditor must decide whether to design a sample of all transactions made during or just a sample of transactions controlled again. Appropriate decision depends on the overall objective of the audit test.Verification of internal control system of an entity is intended to provide guidance on the identification of relevant controls and design evaluation tests of controls.Other tests:In testing internal control system and testing operations, audit sample is used to estimate the proportion of elements of a population containing a characteristic or attribute analysis. This proportion is called the frequency of occurrence or percentage of deviation and is equal to the ratio of elements containing attribute specific and total number of population elements. WeightRomanian Statistical Review nr. 5 / 2010Statistics and Audit deviations in a sample are determined to calculate an estimate of the proportion of the total population deviations.Risk associated with sampling - refers to a sample selection which can not be representative of the population tested. In other words, the sample itself may contain material errors or deviations from the line. However, issuing a conclusion based on a sample may be different from the conclusion which would be reached if the entire population would be subject to audit.Types of risk associated with sampling:Controls are more effective than they actually are or that there are not significant errors when they exist - which means an inappropriate audit opinion. Controls are less effective than they actually are that there are significant errors when in fact they are not - this calls for additional activities to establish that initial conclusions were incorrect.Attributes testing - the auditor should be defining the characteristics to test and conditions for misconduct. Attributes testing will make when required objective statistical projections on various characteristics of the population. The auditor may decide to select items from a population based on its knowledge about the entity and its environment control based on risk analysis and the specific characteristics of the population to be tested.Population is the mass of data on which the auditor wishes to generalize the findings obtained on a sample. Population will be defined compliance audit objectives and will be complete and consistent, because results of the sample can be designed only for the population from which the sample was selected.Sampling unit - a unit of sampling may be, for example, an invoice, an entry or a line item. Each sample unit is an element of the population. The auditor will define the sampling unit based on its compliance with the objectives of audit tests.Sample size - to determine the sample size should be considered whether sampling risk is reduced to an acceptable minimum level. Sample size is affected by the risk associated with sampling that the auditor is willing to accept it. The risk that the auditor is willing to accept lower, the sample will be higher.Error - for detailed testing, the auditor should project monetary errors found in the sample population and should take into account the projected error on the specific objective of the audit and other audit areas. The auditor projects the total error on the population to get a broad perspective on the size of the error and comparing it with tolerable error.For detailed testing, tolerable error is tolerable and misrepresentations Revista Română de Statistică nr. 5 / 2010Statistics and Auditwill be a value less than or equal to materiality used by the auditor for the individual classes of transactions or balances audited. If a class of transactions or account balances has been divided into layers error is designed separately for each layer. Design errors and inconsistent errors for each stratum are then combined when considering the possible effect on the total classes of transactions and account balances.Evaluation of sample results - the auditor should evaluate the sample results to determine whether assessing relevant characteristics of the population is confirmed or needs to be revised.When testing controls, an unexpectedly high rate of sample error may lead to an increase in the risk assessment of significant misrepresentation unless it obtained additional audit evidence to support the initial assessment. For control tests, an error is a deviation from the performance of control procedures prescribed. The auditor should obtain evidence about the nature and extent of any significant changes in internal control system, including the staff establishment.If significant changes occur, the auditor should review the understanding of internal control environment and consider testing the controls changed. Alternatively, the auditor may consider performing substantive analytical procedures or tests of details covering the audit period.In some cases, the auditor might not need to wait until the end audit to form a conclusion about the effectiveness of operational control, to support the control risk assessment. In this case, the auditor might decide to modify the planned substantive tests accordingly.If testing details, an unexpectedly large amount of error in a sample may cause the auditor to believe that a class of transactions or account balances is given significantly wrong in the absence of additional audit evidence to show that there are not material misrepresentations.When the best estimate of error is very close to the tolerable error, the auditor recognizes the risk that another sample have different best estimate that could exceed the tolerable error.ConclusionsFollowing analysis of sampling methods conclude that all methods have advantages and disadvantages. But the auditor is important in choosing the sampling method is based on professional judgment and take into account the cost / benefit ratio. Thus, if a sampling method proves to be costly auditor should seek the most efficient method in view of the main and specific objectives of the audit.Romanian Statistical Review nr. 5 / 2010Statistics and Audit The auditor should evaluate the sample results to determine whether the preliminary assessment of relevant characteristics of the population must be confirmed or revised. If the evaluation sample results indicate that the relevant characteristics of the population needs assessment review, the auditor may: require management to investigate identified errors and likelihood of future errors and make necessary adjustments to change the nature, timing and extent of further procedures to take into account the effect on the audit report.Selective bibliography:[1] Law no. 672/2002 updated, on public internal audit[2] Arens, A şi Loebbecke J - Controve …Audit– An integrate approach”, 8th edition, Arc Publishing House[3] ISA 530 - Financial Audit 2008 - International Standards on Auditing, IRECSON Publishing House, 2009- Dictionary of macroeconomics, Ed C.H. Beck, Bucharest, 2008Revista Română de Statistică nr. 5 / 2010Statistics and Audit摘要美国公司的规模迅速增加，从第二十世纪初创造了必要的审计程序，根据选定的部分总人口的审计，以获得可靠的审计证据，以描述整个人口组成的帐户余额或类别的交易。
岩土工程中英文对照外文翻译文献
中英文对照外文翻译(文档含英文原文和中文翻译)原文:Safety Assurance for Challenging Geotechnical Civil Engineering Constructions in Urban AreasAbstractSafety is the most important aspect during design, construction and service time of any structure, especially for challenging projects like high-rise buildings and tunnels in urban areas. A high level design considering the soil-structure interaction, based on a qualified soil investigation is required for a safe and optimised design. Dueto the complexity of geotechnical constructions the safety assurance guaranteed by the 4-eye-principle is essential. The 4-eye-principle consists of an independent peer review by publicly certified experts combined with the observational method. The paper presents the fundamental aspects of safety assurance by the 4-eye-principle. The application is explained on several examples, as deep excavations, complex foundation systems for high-rise buildings and tunnel constructions in urban areas. The experiences made in the planning, design and construction phases are explained and for new inner urban projects recommendations are given.Key words: Natural Asset; Financial Value; Neural Network1.IntroductionA safety design and construction of challenging projects in urban areas is based on the following main aspects:Qualified experts for planning, design and construction;Interaction between architects, structural engineers and geotechnical engineers;Adequate soil investigation;Design of deep foundation systems using the FiniteElement-Method (FEM) in combination with enhanced in-situ load tests for calibrating the soil parameters used in the numerical simulations;Quality assurance by an independent peer review process and the observational method (4-eye-principle).These facts will be explained by large construction projects which are located in difficult soil and groundwater conditions.2.The 4-Eye-PrincipleThe basis for safety assurance is the 4-eye-principle. This 4-eye-principle is a process of an independent peer review as shown in Figure 1. It consists of 3 parts. The investor, the experts for planning and design and the construction company belong to the first division. Planning and design are done accordingto the requirements of the investor and all relevant documents to obtain the building permission are prepared. The building authorities are the second part and are responsible for the buildingpermission which is given to the investor. The thirddivision consists of the publicly certified experts.They are appointed by the building authorities but work as independent experts. They are responsible for the technical supervision of the planning, design and the construction.In order to achieve the license as a publicly certified expert for geotechnical engineering by the building authorities intensive studies of geotechnical engineering in university and large experiences in geotechnical engineering with special knowledge about the soil-structure interaction have to be proven.The independent peer review by publicly certified experts for geotechnical engineering makes sure that all information including the results of the soil investigation consisting of labor field tests and the boundary conditions defined for the geotechnical design are complete and correct.In the case of a defect or collapse the publicly certified expert for geotechnical engineering can be involved as an independent expert to find out the reasons for the defect or damage and to develop a concept for stabilization and reconstruction [1].For all difficult projects an independent peer review is essential for the successful realization of the project.3.Observational MethodThe observational method is practical to projects with difficult boundary conditions for verification of the design during the construction time and, if necessary, during service time. For example in the European Standard Eurocode 7 (EC 7) the effect and the boundary conditions of the observational method are defined.The application of the observational method is recommended for the following types of construction projects [2]:very complicated/complex projects;projects with a distinctive soil-structure-interaction,e.g. mixed shallow and deep foundations, retaining walls for deep excavations, Combined Pile-Raft Foundations (CPRFs);projects with a high and variable water pressure;complex interaction situations consisting of ground,excavation and neighbouring buildings and structures;projects with pore-water pressures reducing the stability;projects on slopes.The observational method is always a combination of the common geotechnical investigations before and during the construction phase together with the theoretical modeling and a plan of contingency actions(Figure 2). Only monitoring to ensure the stability and the service ability of the structure is not sufficient and,according to the standardization, not permitted for this purpose. Overall the observational method is an institutionalized controlling instrument to verify the soil and rock mechanical modeling [3,4].The identification of all potential failure mechanismsis essential for defining the measure concept. The concept has to be designed in that way that all these mechanisms can be observed. The measurements need to beof an adequate accuracy to allow the identification ocritical tendencies. The required accuracy as well as the boundary values need to be identified within the design phase of the observational method . Contingency actions needs to be planned in the design phase of the observational method and depend on the ductility of the systems.The observational method must not be seen as a potential alternative for a comprehensive soil investigation campaign. A comprehensive soil investigation campaignis in any way of essential importance. Additionally the observational method is a tool of quality assurance and allows the verification of the parameters and calculations applied in the design phase. The observational method helps to achieve an economic and save construction [5].4.In-Situ Load TestOn project and site related soil investigations with coredrillings and laboratory tests the soil parameters are determined. Laboratory tests are important and essential for the initial definition of soil mechanical properties of the soil layer, but usually not sufficient for an entire and realistic capture of the complex conditions, caused by theinteraction of subsoil and construction [6].In order to reliably determine the ultimate bearing capacity of piles, load tests need to be carried out [7]. Forpile load tests often very high counter weights or strong anchor systems are necessary. By using the Osterberg method high loads can be reached without install inganchors or counter weights. Hydraulic jacks induce the load in the pile using the pile itself partly as abutment.The results of the field tests allow a calibration of the numerical simulations.The principle scheme of pile load tests is shown in Figure 3.5.Examples for Engineering Practice5.1. Classic Pile Foundation for a High-Rise Building in Frankfurt Clay and LimestoneIn the downtown of Frankfurt am Main, Germany, on aconstruction site of 17,400 m2 the high-rise buildingproject “PalaisQuartier” has been realized (Figure 4). The construction was finished in 2010.The complex consists of several structures with a total of 180,000 m2 floor space, there of 60,000 m2 underground (Figure 5). The project includes the historic building “Thurn-und Taxis-Palais” whose facade has been preserved (Unit A). The office building (Unit B),which is the highest building of the project with a height of 136 m has 34 floors each with a floor space of 1340 m2. The hotel building (Unit C) has a height of 99 m with 24 upper floors. The retail area (Unit D)runs along the total length of the eastern part of the site and consists of eight upper floors with a total height of 43 m.The underground parking garage with five floors spans across the complete project area. With an 8 m high first sublevel, partially with mezzanine floor, and four more sub-levels the foundation depth results to 22 m below ground level. There by excavation bottom is at 80m above sea level (msl). A total of 302 foundation piles(diameter up to 1.86 m, length up to 27 m) reach down to depths of 53.2 m to 70.1 m. above sea level depending on the structural requirements.The pile head of the 543 retaining wall piles (diameter1.5 m, length up to 38 m)were located between 94.1 m and 99.6 m above sea level, the pile base was between 59.8 m and 73.4 m above sea level depending on the structural requirements. As shown in the sectional view(Figure 6), the upper part of the piles is in the Frankfurt Clay and the base of the piles is set in the rocky Frankfurt Limestone.Regarding the large number of piles and the high pile loads a pile load test has been carried out for optimization of the classic pile foundation. Osterberg-Cells(O-Cells) have been installed in two levels in order to assess the influence of pile shaft grouting on the limit skin friction of the piles in the Frankfurt Limestone(Figure 6). The test pile with a total length of 12.9 m and a diameter of 1.68 m consist of three segments and has been installed in the Frankfurt Limestone layer 31.7 m below ground level. The upper pile segment above the upper cell level and the middle pile segment between the two cell levels can be tested independently. In the first phase of the test the upper part was loaded by using the middle and the lower part as abutment. A limit of 24 MN could be reached (Figure 7). The upper segment was lifted about 1.5 cm, the settlement of the middle and lower part was 1.0 cm. The mobilized shaft friction was about 830 kN/m2.Subsequently the upper pile segment was uncoupled by discharging the upper cell level. In the second test phase the middle pile segment was loaded by using the lower segment as abutment. The limit load of the middle segment with shaft grouting was 27.5 MN (Figure 7).The skin friction was 1040 kN/m2, this means 24% higher than without shaft grouting. Based on the results of the pile load test using O-Cells the majority of the 290 foundation piles were made by applying shaft grouting. Due to pile load test the total length of was reduced significantly.5.2. CPRF for a High-Rise Building in Clay MarlIn the scope of the project Mirax Plaza in Kiev, Ukraine,2 high-rise buildings, each of them 192 m (46 storeys)high, a shopping and entertainment mall and an underground parking are under construction (Figure 8). The area of the project is about 294,000 m2 and cuts a 30 m high natural slope.The geotechnical investigations have been executed 70m deep. The soil conditions at the construction site are as follows: fill to a depth of 2 m to 3mquaternary silty sand and sandy silt with a thickness of 5 m to 10 m tertiary silt and sand (Charkow and Poltaw formation) with a thickness of 0 m to 24 m tertiary clayey silt and clay marl of the Kiev and But schak formation with a thickness of about 20 m tertiary fine sand of the But schak formation up to the investigation depthThe ground water level is in a depth of about 2 m below the ground surface. The soil conditions and a cross section of the project are shown in Figure 9.For verification of the shaft and base resistance of the deep foundation elements and for calibration of the numerical simulations pile load tests have been carried out on the construction yard. The piles had a diameter of 0.82 m and a length of about 10 m to 44 m. Using the results of the load tests the back analysis for verification of the FEM simulations was done. The soil properties in accordance with the results of the back analysis were partly 3 times higher than indicated in the geotechnical report. Figure 10 shows the results of the load test No. 2 and the numerical back analysis. Measurement and calculation show a good accordance.The obtained results of the pile load tests and of the executed back analysis were applied in 3-dimensionalFEM-simulations of the foundation for Tower A, taking advantage of the symmetry of the footprint of the building. The overall load of the Tower A is about 2200 MN and the area of the foundation about 2000 m2 (Figure11).The foundation design considers a CPRF with 64 barrettes with 33 m length and a cross section of 2.8 m × 0.8m. The raft of 3 m thickness is located in Kiev Clay Marl at about 10 m depth below the ground surface. The barrettes are penetrating the layer of Kiev Clay Marl reaching the Butschak Sands.The calculated loads on the barrettes were in the range of 22.1 MN to 44.5 MN. The load on the outer barrettes was about 41.2 MN to 44.5 MN which significantly exceeds the loads on the inner barrettes with the maximum value of 30.7 MN. This behavior is typical for a CPRF.The outer deep foundation elements take more loads because of their higher stiffness due to the higher volume of the activated soil. The CPRF coefficient is 0.88 =CPRF . Maximum settlements of about 12 cm werecalculated due to the settlement-relevant load of 85% of the total design load. The pressure under the foundation raft is calculated in the most areas not exceeding 200 kN/m2, at the raft edge the pressure reaches 400 kN/m2.The calculated base pressure of the outer barrettes has anaverage of 5100 kN/m2 and for inner barrettes an average of 4130 kN/m2. The mobilized shaft resistance increases with the depth reaching 180 kN/m2 for outer barrettes and 150 kN/m2 for inner barrettes.During the construction of Mirax Plaza the observational method according to EC 7 is applied. Especially the distribution of the loads between the barrettes and the raft is monitored. For this reason 3 earth pressure devices were installed under the raft and 2 barrettes (most loaded outer barrette and average loaded inner barrette) were instrumented over the length.In the scope of the project Mirax Plaza the new allowable shaft resistance and base resistance were defined for typical soil layers in Kiev. This unique experience will be used for the skyscrapers of new generation in Ukraine.The CPRF of the high-rise building project MiraxPlaza represents the first authorized CPRF in the Ukraine. Using the advanced optimization approaches and taking advantage of the positive effect of CPRF the number of barrettes could be reduced from 120 barrettes with 40 mlength to 64 barrettes with 33 m length. The foundation optimization leads to considerable decrease of the utilized resources (cement, aggregates, water, energy etc.)and cost savings of about 3.3 Million US$.译文:安全保证岩土公民发起挑战工程建设在城市地区摘要安全是最重要的方面在设计、施工和服务时间的任何结构,特别是对具有挑战性的项目,如高层建筑和隧道在城市地区。
外文文献翻译译稿和原文
外文文献翻译译稿1卡尔曼滤波的一个典型实例是从一组有限的，包含噪声的，通过对物体位置的观察序列（可能有偏差）预测出物体的位置的坐标及速度。
在很多工程应用（如雷达、计算机视觉）中都可以找到它的身影。
同时，卡尔曼滤波也是控制理论以及控制系统工程中的一个重要课题。
例如，对于雷达来说，人们感兴趣的是其能够跟踪目标。
但目标的位置、速度、加速度的测量值往往在任何时候都有噪声。
卡尔曼滤波利用目标的动态信息，设法去掉噪声的影响，得到一个关于目标位置的好的估计。
这个估计可以是对当前目标位置的估计（滤波），也可以是对于将来位置的估计（预测），也可以是对过去位置的估计（插值或平滑）。
命名[编辑]这种滤波方法以它的发明者鲁道夫.E.卡尔曼（Rudolph E. Kalman）命名，但是根据文献可知实际上Peter Swerling在更早之前就提出了一种类似的算法。
斯坦利。
施密特（Stanley Schmidt）首次实现了卡尔曼滤波器。
卡尔曼在NASA埃姆斯研究中心访问时，发现他的方法对于解决阿波罗计划的轨道预测很有用，后来阿波罗飞船的导航电脑便使用了这种滤波器。
关于这种滤波器的论文由Swerling（1958）、Kalman (1960)与Kalman and Bucy（1961）发表。
目前，卡尔曼滤波已经有很多不同的实现。
卡尔曼最初提出的形式现在一般称为简单卡尔曼滤波器。
除此以外，还有施密特扩展滤波器、信息滤波器以及很多Bierman, Thornton开发的平方根滤波器的变种。
也许最常见的卡尔曼滤波器是锁相环，它在收音机、计算机和几乎任何视频或通讯设备中广泛存在。
以下的讨论需要线性代数以及概率论的一般知识。
卡尔曼滤波建立在线性代数和隐马尔可夫模型（hidden Markov model）上。
其基本动态系统可以用一个马尔可夫链表示，该马尔可夫链建立在一个被高斯噪声（即正态分布的噪声）干扰的线性算子上的。
系统的状态可以用一个元素为实数的向量表示。
消费者行为心理学中英文外文文献翻译
消费者行为心理学中英文外文文献翻译(含：英文原文及中文译文)英文原文Frontiers of Social PsychologyArie W. Kruglanski 、Joseph P. ForgasFrontiers of Social Psychology is a new series of domain-specific handbooks. The purpose of each volume is to provide readers with a cutting-edge overview of the most recent theoretical, methodological, and practical developments in a substantive area of social psychology, in greater depth than is possible in general social psychology handbooks. The editors and contributors are all internationally renowned scholars whose work is at the cutting-edge of research.Scholarly, yet accessible, the volumes in the Frontiers series are an essential resource for senior undergraduates, postgraduates, researchers, and practitioners, and are suitable as texts in advanced courses in specific subareas of social psychology.Some Social Asp ects of Living in a Consumer SocietyThe following sketches will illustrate that in a consumer society much of the behavior studied by social psychologists relates to consumer stimuli and consumer behavior. Thus, the consumer context provides a rich field for the study of social phenomena and behavior.Consumer Decisions Are UbiquitousWhether we are in the supermarket or not, we are constantly making consumer decisions. We enroll in gyms, use our frequent-flyer miles for a vacation resort, buy health care, choose a restaurant, skip dessert for a healthier lifestyle. In fact, most of our daily decisions do not involve existential decisions such as whom to marry or whether to have children or not, but whether to have tea or coffee, use our credit card or pay cash, or other seemingly trivial decisions. Moreover, many of our daily (consumer) behaviors do not even require intentional decisions. Rather, they may be habitual, such as switching to CNN to get the news or accessing Google when looking up some information. A typical day of a typical person is filled with countless minor consumer decisions or the consequences of previous decisions, starting with the brand of toothpaste in the morning to choosing a movie after work.Consumer Choices Fulfill a Social-Identity FunctionAlthough for most people being a consumer may not be central to their identity, many of their consumer decisions are nevertheless highly identity-relevant insofar as they correspond to a larger set of values and beliefs and express important aspects of the self. Eating a vegetarian diet because one does not want to endorse cruelty to animals and boycotting clothes potentially made by child laborers are some examples. Some people buy a Prius out of environmental concerns; others boycott Japanese cars —such as the Prius —in order to help the local carindustry. In this respect, even the choice between Coke and Pepsi is not necessarily trivial. People who cannot discriminate Coke from Pepsi in a blind test, or who prefer Pepsi, may nevertheless adhere to Coke as a cultural icon. Attempts to change the formula of Coke met with angry protests and opposition. Clearly, consumer products and brands do not only fulfill utilitarian needs (Olson & Mayo, 2000; Shavitt, 1990). In a world of oversupply and differentiating brands, many consumers choose brands in order to express their personality or to affiliate themselves with desired others. They do not simply use a Mac; they are Mac users, and switching to another brand of PC would be akin to treason. From soft drinks to computers, brands may become an ideology. People may also perceive of products as extended selves (Belk, 1988); for example, they may identify with their cars just as they do with pets. Likewise, brands may define social groups. The Harley-Davidson Club is a legendary example; an Internet search revealed clubs for almost every car brand and model. In my hometown, I found a V olkswagen New Beetle Club whose stated purpose is to cultivate contacts between New Beetle Drivers by organizing social events (among others, a visit to a car cemetery). On the road, drivers of the same car model often greet each other. Apparently, driving the same model is sufficient to establish social closeness. Brands, products, and consumption habits not only help to establish social connectivity but also serve as status symbols, defining vertical andhorizontal social boundaries. By using particular brands or consuming specific products, people can express a certain lifestyle or attempt to convey a particular social impression. Subscribing to the opera conveys one’s social position just as going to a monster truck race does. Whether your choice of drink is wine or beer, cappuccino or herbal tea, your order expresses more than merely your taste in beverages.Consumer Choices Affect Social PerceptionGiven that brands and products are part of social expression, it is not surprising that people are judged by the brands and products they use. In particular, products of a social-identity function are used as bases for inferences about a target’s personality traits (Shavitt & Nelson, 2000). Likewise, smoking, food choice and amount of food intake have all been shown to affect social impressions. Depending on the subculture of the perceiver (age, country), different personality traits are assumed in smokers compared with nonsmokers (e.g., Cooper & Kohn, 1989; Jones & Carroll, 1998). Various studies found that eaters of a healthier diet are perceived as more feminine and in general judged more favorably than eaters of unhealthy foods (for a review see V artanian, Herman, & Polivy, 2007). Arguing that a Pepsi drinker is to a Coke drinker what a Capulet was to a Montague is, of course, an exaggeration, but clearly brands may distinguish ingroup from out-group members. Possibly this is most extreme among teenagers, where the brand of jeans is perceived todetermine coolness and popularity. Nevertheless, the phenomenon is not limited to teen culture, as testified by the previous examples of social communities defined by shared brands. In sum, from wet versus dry shaving to driving a Porsche versus a Smart, consumer behavior is used as a cue in person perception. Most likely, such cues also manifest in behavior toward these consumers. Physical attacks on women who wear fur are a most extreme example.Affective Consequences of Consumer BehaviorObviously, consumption and the use of products and services may give pleasure and satisfaction or displeasure and dissatisfaction. People may experience joy from wearing a new sweater or suffer emotional consequences when products or services fail or cause inconvenience. Product use is only one source of affective consumer experiences. The mere act of choosing and acquisition is another. People enjoy or dislike the experience of shopping. They may take pleasure from the freedom of simply choosing between different options (e.g., Botti & Iyengar, 2004), feel overwhelmed and confused by an abundance of options (e.g., Huffman & Kahn, 1998), or feel frustrated by a limited assortment that does not meet their particular needs (e.g., Chernev, 2003). They may experience gratification and a boost in self-esteem from the fact that they can afford a particular consumer lifestyle or grudge the fact that they cannot. Many daily sources of affective experiences involve consumerbehavior in one way or another.The Consumer Context Provides Unique Social InteractionsGranted, we rarely form deep and meaningful relationships with our hairdressers and waiters. Still, the consumer context affords many social interactions over a day. Again, these interactions— even if brief— may constitute a source of affective experiences. The smile of the barista, the compliment from the shop-assistant, and the friendly help from the concierge are just a few examples of how such consumerrelated interactions may make us feel good, worthy, and valued, whereas snappy and rude responses have the opposite effect. Besides, the social roles defined by the consumer context may provide unique opportunities for particular behaviors, interactions, and experiences not inherent in other roles. Being a client or customer makes one expect respect, courtesy, and attendance to one’s needs. For some, this may be the only role in their life that gives them a limited sense of being in charge and having others meet their demands. To give another example, complaining is a form of social interaction that mostly takes place within the consumer context. A search for ―complaint behavior‖ in the PsycI NFO database found that 34 out of 50 entries were studies from the consumer context. (The rest mostly related to health care, which may to some extent also be viewed as consumer context.) Given the importance of the consumer context to social experiences and interactions, it provides a prime opportunity forstudying these social behaviors.•How consumers think, feel, reason, and the psychology of screening for different items (such as brands, products); • Consumer behavior when they shop or make other marketing decisions;•Limits in consumer knowledge or access to information affect decisions and marketing outcomes;•How can marketers adapt and improve their marketing competitiveness and marketing strategies to attract consumers more efficiently?Bergi gives an official definition of consumer behavior: the process and the activities people perform when they research, select, purchase, use, evaluate, and deal with products and services in order to meet their needs. The behavior occurs in a group or an organization where individuals or individuals appear in this context. Consumer behavior includes using and handling products and studying how products are bought. The use of products is generally of great interest to marketers because it may affect how a product is in the best position or how we can encourage increased consumption.The Nicosia model focuses on the relationship between the company and its potential customers. The company communicates with consumers through its marketing messages or advertisements and consumers' reactions to the information they want to buy. Seeing this pattern, we willfind that companies and consumers are interconnected. Companies want to influence consumers. Consumers influence company decisions through their decisions.Consumer sentiment refers to a unique set of emotional reactions to the use of or eliciting a consumer experience in the product, a unique class or relationship of the emotional experience described and expressed (such as joy, anger and fear), such as the structural dimensions of the emotional category or pleasant/unpleasant, Relax/action, or calm/excited. Goods and services are often accompanied by emotional reactions (such as the fear caused by watching a horror movie). Emotional values are often associated with aesthetic choices (such as religion, reason). However, more material and utilitarian products also seem to have emotional value. For example, some foods cause childhood experiences and feel comfortable with them. Izad (1977) developed a method of emotional experience and introduced basic emotions. He uses ten words to distinguish the basic types of emotions: interest, joy, surprise, sadness, anger, disgust, contempt, fear, shame, and guilt. This method has been widely used by consumer research.In order to implement the interpersonal and personal construction in this framework, we use the concept of self-awareness to express the influence of consumer response on society. Self-awareness is defined as the individual's consistent trend to focus directly on inward or outward.This theory identifies two different types of people with self-consciousness. The open self-conscious person pays special attention to other people's views on their outside. The private self-conscious person pays more attention to their inner thoughts and feelings. In this case, we assume that the reputation of consumption may be different based on sensitivity to other people. This proposal is also consistent with previous research. It shows that people with different personal behaviors depend on their sensitivity to interpersonal influences. Dubois and Dikena emphasized that "we believe that the analysis of the direct relationship between consumers and brands is a key to improving understanding of such a market." This original assumption is that of private or The value of the open superior product comes from the inherent social status of these objects. Many existing studies emphasize the role of the role played in the exchange of information about their owners and social relationships.中文译文社会心理学前沿艾瑞·克鲁格兰斯基，约瑟夫·弗加斯社会心理学的前沿是一个新的领域专用手册系列。
国际贸易对碳排放的影响外文文献翻译中英文
外文文献翻译(含：英文原文及中文译文)英文原文The effects of international trade on Chinese carbon emissionsB Wei ，X Fang ，Y WangAbstractInternational trade is an important impact factor to the carbon emissions of a country. As the rapid development of Chinese foreign trade since its entry into the WTO in 2002, the effects of international trade on carbon emissions of China are more and more significant. Using the recent available input-output tables of China and energy consumption data, this study estimated the effects of Chinese foreign trade on carbon emissions and the changes of the effects by analyzing the emissions embodied in trade between 2002 and 2007. The results showed a more and more significant exporting behavior of embodied carbon emissions in Chinese international trade. From 2002 to 2007, the proportion of net exported emissions and domestic exported emissions in domestic emissions increased from 18.32% to 29.79% and from 23.97% to 34.76%, respectively. In addition, about 22.10% and 32.29% of the total imported emissions were generated in processing trade in 2002 and 2007, respectively, which were imported and later exported emissions. Although, most of the sectors showed a growth trend in imported and exportedemissions, sectors of electrical machinery and communication electronic equipment, chemical industry, and textile were still the biggest emission exporters, the net exported emissions of which were also the largest. For China and other developing countries, technology improvement may be the most favorable and acceptable ways to reduce carbon emissions at present stage. In the future negotiations on emissions reduction, it would be more fair and reasonable to include the carbon emissions embodied in international trade when accounting the total emissions of an economy. Keywords: input-output analysis, carbon emissions, international trade, ChinaIntroductionGlobal warming has been considered an indisputable fact. The main reason is that the warming of the global climate system is due to the continuous increase in the concentration of greenhouse gases in the atmosphere, the result of human activities (IPCC, 2007). In order to avoid the possible negative impact on human society's global warming, a series of measures have been taken to reduce global greenhouse gas emissions to slow down global warming. However, around the CO2 emission reduction and the future allocation of carbon emission rights, the game plays a different interest group.With the development of globalization, the impact on the international trade of the environment is becoming more and moresignificant, including the potential impact of carbon emissions from geographical relocation. Many researchers estimate that it is reflected in international trade in certain countries as well as in the world economy (Wykoff and Rupp, carbon emissions in 1994; Schaefer and Lealdesa, 1996, Machado et al., 2001 Year; Munksgaard, Peder and Sen, 2001; Ahmed and Wykov, 2003; Sanchez-Chóliz and Duarte, 2004; Peters and Hess, 2006, 2008; Mäenpää et al, 2007; Keman et al., 2007). The general conclusion is that in a more open economy, the impact of large foreign trade on the carbon emissions of a country. In addition, all these studies have pointed out that import and export trade cannot ignore a relatively open economy; otherwise, energy and carbon emissions figures may be seriously distorted by this economy (Machado et al., 2001). In terms of total volume, the value of China’s trade surplus increased from US$30.43 billion in 2002 to US$261.83 billion in 2007 (National Bureau of Statistics, 2008). The rapid growth of China’s foreign trade will have a significant effect on China’s carbon emissions.As one of the countries with the highest carbon emissions, China is facing increasing pressure to reduce emissions. However, China is also a big country in international trade. The rapid development of China’s economy has led to steady growth in foreign trade. From 1997 to 2002, China’s total import and export value increased by an average annual growth rate of 14.35%. Since joining the World Trade Organization, theaverage annual growth rate of China’s trade has jumped to 28.64%. From 2002 to 2007, the value of exports compared with 2002, it increased by 2.7 times in 2007 to reach US$1.2177.8 billion. Imports also soared to US$955.95 billion in 2007, which was 2.2 times higher than the 2002 imports. In terms of total volume, the value of China’s trade surplus increased from US$30.43 billion in 2002 to US$261.83 billion in 2007 (National Bureau of Statistics, 2008). The rapid growth of China’s foreign trade will have a significant effect on China’s carbon emissions.However, quantitative assessment of the impact of China's international trade in energy use and carbon emissions has only recently begun. Estimates from the IEA (2007) show that China's domestic production and export of energy-related carbon dioxide emissions account for 34% of total emissions, and if it is used in 2004, the weighted average carbon intensity of commodity countries imported from China is estimated. China's net exports of EM-rich CO2 may be more than 17% of total emissions in 2004 (Levin, 2008). Using a single-area input-output model, Pan et al. (2008) estimated that their production of energy and emissions in 2002 accounted for 16% and 19% of China’s net exports of primary energy consumption, respectively, in 2002. In the input-output analysis, China reported that the discharge volume of pre-grid discharges to the United States accounted for about 5%. Weber et al. (2008), ESTI mating production exported from China's carbon dioxide emissions from1987 to 2005. In 2005, about one-third of China's emissions were due to production exports, and this proportion has risen from 12% in 1987 to 21% in 2002. In developed countries, consumption is driving this trend. Wei et al.'s estimation (2009a) also found that the presence of emissions in China's economy in 2002 reflected significant export behavior; in addition, subsequent exports (processing trade played by EMIS--) were total imports of 20 %the above. In addition, using a multi-area input-output model, Peters and Hewei (2008) also found that export emissions represented 24.4% of China's domestic emissions, and the proportion of imports in 2001 was only 6.6%. A similar study by Atkinson et al. (2009) also shows that China is a net exporter of carbon emissions in international trade. In recent years, using ecological input-output based on physical access programs, MOD-Y eling, Chen and Chen (2010) estimated that in 2007 China's export of carbon dioxide emissions and total energy were respectively 32.31% and 33.65% of total emissions.Both the United States and European countries are major importers of China’s export carbon emissions. Using the economic input-output life cycle assessment software, Ruihe Harris (2006) found that about 7% of China’s carbon dioxide emissions from exports to the United States during the period of 1997-2003 were produced by 14% of the total; the US’s CO2 emissions will At 3%-6%, if increased imports from Chinahave been produced in the United States. AP-walking a similar approach, Lee Hewitt found that bilateral trade between the United Kingdom and China (2008) produced about 4% of CO2 emissions. In 2004, China's CO2 emissions were for the UK market to produce goods and the UK trade decreased. About 11%. Weber et al. (2008) also found that most of China’s recent export emissions went to developed countries, approximately 27% of the United States, 19% of the EU-27, and 14% of the remaining Annex B countries, mainly Japan and Australia. And New Zealand. Recently, Xu et al. (2009) studied the impact of energy consumption and exhaust emissions on the environment. From 2002 to 2007, the use of environmental input-output analysis and adjustment of bilateral trade data reflected trade in the East (from China to the United States). Zhang (2009) has also obtained similar results. Energy and CO2 account for about 12% and 17% of China's energy consumption, and China's CO2 emissions are 8% and 12%, respectively.Although China's international trade is a meaningful research on carbon emissions, further related research is necessary because of the rapid development of China's foreign trade, especially the development of processing trade. According to statistics (National Bureau of Statistics, 2008), the export share of processing trade has been more than 50% of total exports since 1996. In 2002 and 2007, the share of processing trade reached 55.26% and 50.71%, which will be processing trade. Thenecessary distinction between the impact of general trade and China's carbon emissions.Since China's input-output table is only 5 years, we have chosen from 2002 (entry to the WTO) to 2007 (the latest issue), and China's international trade input-output table has impact on carbon emissions with the view of the last requirement of this paper. Influence changes. In addition, we distinguish between domestic processing trade and import investment in the assessment of production processes (import emissions and re-exports), which will help us to further understand the impact of international trade on emissions status. In this study, we tried to answer three questions: 1) What is the net emissions generated by foreign trade in China as a big country's foreign trade? 2) China from 2002 to 2007, International How does trade affect carbon emissions? 3) From 2002 to 2007, which departments were the major emitters of China's import and export trade and their roles?Uncertainty in the calculation of carbon emissionsThe calculation of emissions from China's trade reflects a certain degree of uncertainty. One is that the input-output analysis itself has many inherent uncertainties (more discussion in Lenzen, 2001). Based on an input-output table for China's single region, it allows us to obtain a relatively accurate assessment of the emissions that are reflected in China's exports, but this error may be more pronounced when estimatingthe emissions of goods and services exported to China. (Lenzen , 2001; Lenzen et al., 2004). Another important factor of uncertainty is that the calculations come from different regions, which may underestimate the method of importing the carbon intensity factor that is reflected in the import of larger proportion of finished product producing countries and tertiary industries, and the smaller proportion of secondary industries. In addition, the method of pro-grade introduction of the column will inevitably result in some errors in order to obtain a matrix from the inlet of the original import and export table.At present, for reasons of data availability, we cannot fully quantify the accuracy of our calculations, but preliminary estimates suggest that the use of more accurate data results from research will not significantly change the conclusions of this analysis. These restrictions will be improved through the use of multi-zone import and export tables and out-of-zone more detailed industry carbon intensity and sector-to-sector production processes in the future for detailed analysis.Understand the impact of international trade on carbon emissions in ChinaFrom 2002 to 2007, the impact of foreign trade on China’s carbon emissions has greatly expanded. It may be largely related to two factors. The first is the coal-based energy consumption structure. The secondary industry-based production structure will maintain high domestic energyintensity. In 2002, the coal consumption exchange was only 66.3% of the total energy consumption. The 44.8% of China's gross domestic product (GDP) is due to the secondary industry in 2002 (National Bureau of Statistics, 2008). In 2007, related stock prices rose as high as 69.5% and 48.6%, respectively, which will lead to the fact that the unit exports are higher than the carbon emissions reflected in unit imports. The second factor, which may be a more important factor, is the rapid growth of export trade. From 2002 to 2007, China’s exports increased by 246.80%, while imports increased by 199.97% (National Bureau of Statistics, 2008). Export growth is significantly higher than imports, which may lead to a sharp increase in net exports. Decomposition analysis using input and output structures, Liu et al. (2010) also found that the total export expansion of export and energy-intensive products tends to expand, reflecting the export of energy from 1992 to 2005, but the improvement and change of energy efficiency in the primary energy consumption structure can offset part of the impact on export energy. The above driving force is implemented.Although, based on the coal-based energy consumption structure, the carbon dioxide emissions produced by the secondary industry-based production structure, the more important role, it may be difficult for China to adjust because of its endowment characteristics, and in a very short time Its structural characteristics and its current economicdevelop ment stage. In addition, the expansion of China’s foreign trade, including the expansion of the trade surplus, is mainly the result of the market economy’s maximizing its comparative advantage. The development-replacement of China's economy not only provided many of the world's goods and services, but also reduced the nation's production-based relative costs in developed countries. China’s foreign trade has always played an important role in the development of the world economy, due to its huge market, stable government system and abundant cheap labor. Therefore, it can be argued that at the current stage, for China's better methods to reduce the impact of international trade on national or global CO2 emissions should be to improve its production technology, reduce the intensity of energy consumption as a whole, not only to control China The amount of foreign trade. In addition, the imported goods from China should take part in China's carbon emission responsibilities, because the CON-consumer demand of foreign consumers has generated a large amount of China's carbon emissions, especially for consumers in developed countries.ConclusionDespite some uncertainties in this study, most areas produced from the details of the data, we can conclude that international trade has a significant impact on China's carbon emissions, and changed the impact of time on going. Compared with 2002 emissions, domestic exportemissions in 2007 increased from 267.07 MTC to 718.31 MTC, with a speed increase of over 160%; net exports also increased correspondingly, from 204.08 MTC up to 615.65 MTC, over 200% growth rate Now. From 23.97% in 2002, the share of domestic emissions from domestic emissions jumped to 34.76% in 2007. The share of pre-net transplants that exceeded domestic emissions also rose from 18.32% in 2002 to 29.79% in 2007. The results show that more and more significant net export behaviors of implied carbon emissions exist in China's economy and processing trade have more and more significant effects on carbon emissions.Regardless of the emissions of imported emissions or exports, most industries showed a growth trend in 2007. Compared with 2002, emissions although the sectoral emissions have changed for the entire economy from 2002 to 2002, The impact, of which the largest percentage of imported major department or China's export emissions remain unchanged. The largest import emissions (all or actual imports) come from the industries of electrical machinery and communications electronics, chemicals, smelting and rolling plus metals. Electrical machinery and communications electronics equipment, chemicals, textiles and other sectors are the largest emitters of exports, net exports of which are also the largest. Technological progress may be the most favorable and acceptable way for China and other developing countries toreduce their carbon emissions. Considering that the world’s largest carbon emissions and the recent increase in emissions are in developing countries, the historical responsibility for the current responsibilities, developed countries should also take more efforts to help developing countries reduce their carbon emissions. Economic growth through technical assistance And financial support. In the car's list of future emissions reductions, which include the total economic output, the carbon emissions reflected in international trade will be fair and reasonable.中文译文国际贸易对中国碳排放的影响: 一份具有经验性的分析作者：B Wei ，X Fang ，Y Wang摘要国际贸易是一个国家碳排放量重要的影响因素,自2002年加入世贸组织,中国对外贸易的快速发展对碳排放的影响越来越显著。
英文文献全文翻译
英文文献全文翻译全文共四篇示例，供读者参考第一篇示例：LeGuin, Ursula K. (December 18, 2002). "Dancing at the Edge of the World: Thoughts on Words, Women, Places".《世界边缘的舞蹈：关于语言、女性和地方的思考》Introduction:In "Dancing at the Edge of the World," Ursula K. LeGuin explores the intersection of language, women, and places. She writes about the power of words, the role of women in society, and the importance of our connection to the places we inhabit. Through a series of essays, LeGuin invites readers to think critically about these topics and consider how they shape our understanding of the world.Chapter 1: LanguageConclusion:第二篇示例：IntroductionEnglish literature translation is an important field in the study of language and culture. The translation of English literature involves not only the linguistic translation of words or sentences but also the transfer of cultural meaning and emotional resonance. This article will discuss the challenges and techniques of translating English literature, as well as the importance of preserving the original author's voice and style in the translated text.Challenges in translating English literature第三篇示例：Title: The Importance of Translation of Full English TextsTranslation plays a crucial role in bringing different languages and cultures together. More specifically, translating full English texts into different languages allows for access to valuable information and insights that may otherwise be inaccessible to those who do not speak English. In this article, we will explore the importance of translating full English texts and the benefits it brings.第四篇示例：Abstract: This article discusses the importance of translating English literature and the challenges translators face when putting together a full-text translation. It highlights the skills and knowledge needed to accurately convey the meaning and tone of the original text while preserving its cultural and literary nuances. Through a detailed analysis of the translation process, this article emphasizes the crucial role translators play in bridging the gap between languages and making English literature accessible to a global audience.IntroductionEnglish literature is a rich and diverse field encompassing a wide range of genres, styles, and themes. From classic works by Shakespeare and Dickens to contemporary novels by authors like J.K. Rowling and Philip Pullman, English literature offers something for everyone. However, for non-English speakers, accessing and understanding these works can be a challenge. This is where translation comes in.Translation is the process of rendering a text from one language into another, while striving to preserve the original meaning, tone, and style of the original work. Translating afull-length English text requires a deep understanding of both languages, as well as a keen awareness of the cultural andhistorical context in which the work was written. Additionally, translators must possess strong writing skills in order to convey the beauty and complexity of the original text in a new language.Challenges of Full-text TranslationTranslating a full-length English text poses several challenges for translators. One of the most significant challenges is capturing the nuances and subtleties of the original work. English literature is known for its rich and layered language, with intricate wordplay, metaphors, and symbolism that can be difficult to convey in another language. Translators must carefully consider each word and phrase in order to accurately convey the author's intended meaning.Another challenge of full-text translation is maintaining the author's unique voice and style. Each writer has a distinct way of expressing themselves, and a good translator must be able to replicate this voice in the translated text. This requires a deep understanding of the author's writing style, as well as the ability to adapt it to the conventions of the target language.Additionally, translators must be mindful of the cultural and historical context of the original work. English literature is deeply rooted in the history and traditions of the English-speaking world, and translators must be aware of these influences in orderto accurately convey the author's intended message. This requires thorough research and a nuanced understanding of the social, political, and economic factors that shaped the work.Skills and Knowledge RequiredTo successfully translate a full-length English text, translators must possess a wide range of skills and knowledge. First and foremost, translators must be fluent in both the source language (English) and the target language. This includes a strong grasp of grammar, syntax, and vocabulary in both languages, as well as an understanding of the cultural and historical context of the works being translated.Translators must also have a keen eye for detail and a meticulous approach to their work. Every word, sentence, and paragraph must be carefully considered and translated with precision in order to accurately convey the meaning of the original text. This requires strong analytical skills and a deep understanding of the nuances and complexities of language.Furthermore, translators must possess strong writing skills in order to craft a compelling and engaging translation. Translating a full-length English text is not simply a matter of substituting one word for another; it requires creativity, imagination, and a deep appreciation for the beauty of language. Translators mustbe able to capture the rhythm, cadence, and tone of the original work in their translation, while also adapting it to the conventions of the target language.ConclusionIn conclusion, translating a full-length English text is a complex and challenging task that requires a high level of skill, knowledge, and creativity. Translators must possess a deep understanding of both the source and target languages, as well as the cultural and historical context of the work being translated. Through their careful and meticulous work, translators play a crucial role in making English literature accessible to a global audience, bridging the gap between languages and cultures. By preserving the beauty and complexity of the original text in their translations, translators enrich our understanding of literature and bring the works of English authors to readers around the world.。
英文参考文献及译文
Investment Real Estate Accounting and corporate income tax treatment comparisonFirst, investment real estate with the initial measurement to confirm the accounting treatment and comparison of corporate income tax treatment(A) the provisions of the new Accounting Standards for Enterprises Investment real estate, refers to earn rent or capital appreciation, or both holding real estate. Including (1) has leased the land use rights; (2) holds and is prepared to add value to the land use right transfer; (3) has been leased buildings.(B) The enterprise income tax provisions of relevant laws and regulationsThe taxpayer's fixed assets, is the use for a period exceeding one year houses, buildings, machines, machinery, transportation and other production and business-related equipment, appliances, tools, etc.. Intangible assets refer to the taxpayer but there is no long-term use physical forms of assets, including patents, trademarks, copyrights, land use rights, non-patent technology and goodwill.(C) investment real estate in the corporate income tax on fixed assets and intangible assets recognized asRecognition in accounting for investment in real estate land use rights, in the corporate income tax on the recognized as intangible assets, intangible assets should be the relevant provisions of the tax treatment.Second, invest in real estate took place follow-up of accounting and corporate income tax expenses in handling more(A) Investment in real estate up spending the provisions of the new accounting standardsEnterprise Accounting Guidelines, investment real estate took place follow-up expenses, if the spending will cause the associated economic benefits are likely flow to the enterprise, and the costs incurred can be reliably measured, it should be capitalized and included in investment real estate costs; if you can not meet the above conditions, it should be included in the event of a direct current when the profit and loss.(B) The enterprise income tax provisions of relevant laws and regulations Corporate income tax-related laws and regulations, one of the following conditions are met fixed asset repairs, improvements should be considered as fixed expenses: (1) place the repair expenditures reached more than 20% ofthe original value of fixed assets; (2) after repair of the assets of the economic to extend the service life of more than 2 years; (3) after repair of fixed assets be used for new or different purposes.The taxpayer's fixed asset repair expenses can be deducted in the event of a direct current. Improvement of the taxpayer's fixed expenses, such as the not yet fully depreciated fixed assets, increase the value of fixed assets; if the fixed assets have been fully depreciated, can be used as deferred charges, in a period of not less than five years, the average amortized .(C) the provisions of accounting standards and corporate income tax comparisonRight as an investment real estate management, building occurred in the follow-up expenditures, accounting standards and corporate income tax laws and regulations have made the required need to be capitalized according to different circumstances or costs of treatment. But as an investment real estate management, building occurred in the follow-up expenses, capital costs of handling and processing of the judging criteria, accounting standards and corporate income tax provisions of the different.Third, follow-up to measure the real estate investment accounting and corporate income tax treatment comparison and variance analysis(A) using the fair value measurement model of the accounting treatment is not recognized in the corporate income tax on theAccounting standards provide for the use of fair value measurement model of investment real estate, usually did not depreciation, nor does amortization of assets and liabilities should be based on the fair value of investment real estate based on adjust its book value, fair value and book value The man asked the difference between the current profit and loss account.Use of fair value measurement model in the corporate income tax on the accounting treatment is not recognized.(B) the introduction of cost accounting measurement model to deal with corporate income tax address some of the same1. There is no indication of impairment, measured using the cost accounting model are basically consistent with the corporate income tax treatment Accounting rules, the cost model, it should be in accordance with 'Accounting Standards for Enterprises No. 4 - Fixed Assets' and 'Accounting Standards for Enterprises No. 6 - Intangible Assets' requirements, to invest in real estate for measurement, depreciation or amortization. If there is no indication of impairment measured using the cost model of corporate income tax accounting to deal with basically the same deal.2. There is indication of impairment, measured using the cost model accounting treatment is inconsistent with the corporate income tax treatmentIndication of impairment exists, it should be in accordance with 'Accounting Standards for Enterprises No. 8 - Impairment of assets' provisions for processing. The need to conduct a review of their book value and the need to provision for impairment in accordance with the specific practices and guidelines for fixed assets and intangible criteria consistent with the provisions. Corporate income tax provisions of relevant laws and regulations: the provision for impairment of fixed assets and intangible assets not allowed to deduct the loss.Fourth, invest in real estate and corporate income tax accounting treatment of conversion processing comparison and variance analysis(A) Investment in real estate is converted to a general fixed assets or intangible assets, accounting and tax treatment of comparison1. Enterprises measured using the cost model of the original valuation of the investment real estate (no extract impairment), converted to a general fixed assets or intangible assets, the accounting and corporate income tax valuation of assets are basically the same.2. Enterprises measured using the cost model of the original valuation of the investment real estate (impairment has been extracted), converted to a general fixed assets or intangible assets, the accounting and corporate income tax asset valuation inconsistencies.3. Enterprise adoption of fair value measurement model of the original valuation of the investment real estate, converted to a general fixed assets or intangible assets, the accounting and corporate income tax asset valuation inconsistencies. New Accounting Guidelines, the conversion before the adoption of fair value measurement model of investment in real estate is converted to personal use real estate, it should be converted on the fair value of its own use, the book value of real estate.(B) own real estate or stock is converted to investment real estate accounting and tax treatment of comparison1. Accounting GuidelinesThe new accounting rules, in the self-use real estate or inventory control and so is converted to investment real estate should be based on investment in real estate converted the measurement model used to be handled separately. After the introduction of a cost measurement conversion measurement mode, will be converted before the asset's carrying value of direct investment as a converted value of real estate recorded. Be used after the conversion measured at fair value model, according to the date of the fair value valuation conversion, conversion date of the fair value is less than its book value, and its people the difference between current profit and loss account; conversion date is greater than the fair value of the original book value, and the difference as a capital reserve included in equity.2. Corporate income tax provisions of relevant laws and regulationsCorporate income tax-related laws and regulations, development companies will develop products should be regarded as transferred to fixed assets, sales, in product development, when the transfer of ownership or right to use the recognition of income (or profit) implementation.3. The accounting treatment and tax treatment of a comparisonWhen the real estate development companies will develop products transferred to fixed assets (investment property), regardless of the cost modeling of enterprises to adopt the fair value measurement is to take the form of real estate for investment valuation, corporate income tax treated as: (1), as recognized in the period with the sale; (2) by developing products for the corporate income tax recognized at fair value of fixed assets of the original valuation.5, investment in real estate accounting treatment and disposal of corporate income tax treatment comparison and variance analysisThe new accounting rules, when the investment property has been disposed of, or permanent withdrawal from use and disposal can not be expected to achieve economic benefits, it should be to confirm the termination of the investment real estate. Corporate sale, transfer, retirement or investment real estate investment property damage occurred, it should be to dispose of income and related net book value of its post-tax amount of current profit and loss account of people.Corporate income tax laws and regulations on disposal of investment property is recognized as the transfer of fixed assets or intangible assets, according to access to income and tax costs and related taxes for the difference between the proportions of recognized gains and losses included in current taxable income. Accounting firms to increase investment in real estate recognized as the beginning of corporate income tax should be recorded fixed assets and intangible assets recognized as the original tax costs; in the investment real estate holding period, the records of corporate income tax can be deducted before the land use rights The amortization amount and the amount of depreciation of fixed assets, while recording the accounting and tax treatment differences.投资性房地产会计与企业所得税处理的比较一、投资性房地产确认与初始计量会计处理和企业所得税处理的比较(一)新企业会计准则的规定投资性房地产，是指为赚取租金或资本增值，或两者兼有而持有的房地产。
道路与桥梁工程中英文对照外文翻译文献
中英文对照外文翻译(文档含英文原文和中文翻译)Bridge research in EuropeA brief outline is given of the development of the European Union, together withthe research platform in Europe. The special case of post-tensioned bridges in the UK is discussed. In order to illustrate the type of European research being undertaken, an example is given from the University of Edinburgh portfolio: relating to the identification of voids in post-tensioned concrete bridges using digital impulse radar.IntroductionThe challenge in any research arena is to harness the findings of different research groups to identify a coherent mass of data, which enables research and practice to be better focused. A particular challenge exists with respect to Europe where language barriers are inevitably very significant. The European Community was formed in the 1960s based upon a political will within continental Europe to avoid the European civil wars, which developed into World War 2 from 1939 to 1945. The strong political motivation formed the original community of which Britain was not a member. Many of the continental countries saw Britain’s interest as being purelyeconomic. The 1970s saw Britain joining what was then the European Economic Community (EEC) and the 1990s has seen the widening of the community to a European Union, EU, with certain political goals together with the objective of a common European currency.Notwithstanding these financial and political developments, civil engineering and bridge engineering in particular have found great difficulty in forming any kind of common thread. Indeed the educational systems for University training are quite different between Britain and the European continental countries. The formation of the EU funding schemes —e.g. Socrates, Brite Euram and other programs have helped significantly. The Socrates scheme is based upon the exchange of students between Universities in different member states. The Brite Euram scheme has involved technical research grants given to consortia of academics and industrial partners within a number of the states—— a Brite Euram bid would normally be led by partners within a number of the statesan industrialist.In terms of dissemination of knowledge, two quite different strands appear to have emerged. The UK and the USA have concentrated primarily upon disseminating basic research in refereed journal publications: ASCE, ICE and other journals. Whereas the continental Europeans have frequently disseminated basic research at conferences where the circulation of the proceedings is restricted.Additionally, language barriers have proved to be very difficult to break down. In countries where English is a strong second language there has been enthusiastic participation in international conferences based within continental Europe —e.g. Germany, Italy, Belgium, The Netherlands and Switzerland. However, countries where English is not a strong second language have been hesitant participants }—e.g. France.European researchExamples of research relating to bridges in Europe can be divided into three types of structure:Masonry arch bridgesBritain has the largest stock of masonry arch bridges. In certain regions of the UK up to 60% of the road bridges are historic stone masonry arch bridges originally constructed for horse drawn traffic. This is less common in other parts of Europe as many of these bridges were destroyed during World War 2.Concrete bridgesA large stock of concrete bridges was constructed during the 1950s, 1960s and 1970s. At the time, these structures were seen as maintenance free. Europe also has a large number of post-tensioned concrete bridges with steel tendon ducts preventing radar inspection. This is a particular problem in France and the UK.Steel bridgesSteel bridges went out of fashion in the UK due to their need for maintenance as perceived in the 1960s and 1970s. However, they have been used for long span and rail bridges, and they are now returning to fashion for motorway widening schemes in the UK.Research activity in EuropeIt gives an indication certain areas of expertise and work being undertaken in Europe, but is by no means exhaustive.In order to illustrate the type of European research being undertaken, an example is given from the University of Edinburgh portfolio. The example relates to the identification of voids in post-tensioned concrete bridges, using digital impulse radar.Post-tensioned concrete rail bridge analysisOve Arup and Partners carried out an inspection and assessment of the superstructure of a 160 m long post-tensioned, segmental railway bridge in Manchester to determine its load-carrying capacity prior to a transfer of ownership, for use in the Metrolink light rail system..Particular attention was paid to the integrity of its post-tensioned steel elements.Physical inspection, non-destructive radar testing and other exploratory methods were used to investigate for possible weaknesses in the bridge.Since the sudden collapse of Ynys-y-Gwas Bridge in Wales, UK in 1985, there has been concern about the long-term integrity of segmental, post-tensioned concrete bridges which may b e prone to ‘brittle’ failure without warning. The corrosion protection of the post-tensioned steel cables, where they pass through joints between the segments, has been identified as a major factor affecting the long-term durability and consequent strength of this type of bridge. The identification of voids in grouted tendon ducts at vulnerable positions is recognized as an important step in the detection of such corrosion.Description of bridgeGeneral arrangementBesses o’ th’ Barn Bridge is a 160 m long, three span, segmental, post-tensionedconcrete railway bridge built in 1969. The main span of 90 m crosses over both the M62 motorway and A665 Bury to Prestwick Road. Minimum headroom is 5.18 m from the A665 and the M62 is cleared by approx 12.5 m.The superstructure consists of a central hollow trapezoidal concrete box section 6.7 m high and 4 m wide. The majority of the south and central spans are constructed using 1.27 m long pre-cast concrete trapezoidal box units, post-tensioned together. This box section supports the in site concrete transverse cantilever slabs at bottom flange level, which carry the rail tracks and ballast.The center and south span sections are of post-tensioned construction. These post-tensioned sections have five types of pre-stressing:1. Longitudinal tendons in grouted ducts within the top and bottom flanges.2. Longitudinal internal draped tendons located alongside the webs. These are deflected at internal diaphragm positions and are encased in in site concrete.3. Longitudinal macalloy bars in the transverse cantilever slabs in the central span .4. Vertical macalloy bars in the 229 mm wide webs to enhance shear capacity.5. Transverse macalloy bars through the bottom flange to support the transverse cantilever slabs.Segmental constructionThe pre-cast segmental system of construction used for the south and center span sections was an alternative method proposed by the contractor. Current thinkingire suggests that such a form of construction can lead to ‘brittle’ failure of the ententire structure without warning due to corrosion of tendons across a construction joint，The original design concept had been for in site concrete construction.Inspection and assessmentInspectionInspection work was undertaken in a number of phases and was linked with the testing required for the structure. The initial inspections recorded a number of visible problems including:Defective waterproofing on the exposed surface of the top flange.Water trapped in the internal space of the hollow box with depths up to 300 mm.Various drainage problems at joints and abutments.Longitudinal cracking of the exposed soffit of the central span.Longitudinal cracking on sides of the top flange of the pre-stressed sections.Widespread sapling on some in site concrete surfaces with exposed rusting reinforcement.AssessmentThe subject of an earlier paper, the objectives of the assessment were:Estimate the present load-carrying capacity.Identify any structural deficiencies in the original design.Determine reasons for existing problems identified by the inspection.Conclusion to the inspection and assessmentFollowing the inspection and the analytical assessment one major element of doubt still existed. This concerned the condition of the embedded pre-stressing wires, strands, cables or bars. For the purpose of structural analysis these elements、had been assumed to be sound. However, due to the very high forces involved,、a risk to the structure, caused by corrosion to these primary elements, was identified.The initial recommendations which completed the first phase of the assessment were:1. Carry out detailed material testing to determine the condition of hidden structural elements, in particularthe grouted post-tensioned steel cables.2. Conduct concrete durability tests.3. Undertake repairs to defective waterproofing and surface defects in concrete.Testing proceduresNon-destructi v e radar testingDuring the first phase investigation at a joint between pre-cast deck segments the observation of a void in a post-tensioned cable duct gave rise to serious concern about corrosion and the integrity of the pre-stress. However, the extent of this problem was extremely difficult to determine. The bridge contains 93 joints with an average of 24 cables passing through each joint, i.e. there were approx. 2200 positions where investigations could be carried out. A typical section through such a joint is that the 24 draped tendons within the spine did not give rise to concern because these were protected by in site concrete poured without joints after the cables had been stressed.As it was clearly impractical to consider physically exposing all tendon/joint intersections, radar was used to investigate a large numbers of tendons and hence locate duct voids within a modest timescale. It was fortunate that the corrugated steel ducts around the tendons were discontinuous through the joints which allowed theradar to detect the tendons and voids. The problem, however, was still highly complex due to the high density of other steel elements which could interfere with the radar signals and the fact that the area of interest was at most 102 mm wide and embedded between 150 mm and 800 mm deep in thick concrete slabs.Trial radar investigations.Three companies were invited to visit the bridge and conduct a trial investigation. One company decided not to proceed. The remaining two were given 2 weeks to mobilize, test and report. Their results were then compared with physical explorations.To make the comparisons, observation holes were drilled vertically downwards into the ducts at a selection of 10 locations which included several where voids were predicted and several where the ducts were predicted to be fully grouted. A 25-mm diameter hole was required in order to facilitate use of the chosen horoscope. The results from the University of Edinburgh yielded an accuracy of around 60%.Main radar sur v ey, horoscope verification of v oids.Having completed a radar survey of the total structure, a baroscopic was then used to investigate all predicted voids and in more than 60% of cases this gave a clear confirmation of the radar findings. In several other cases some evidence of honeycombing in the in site stitch concrete above the duct was found.When viewing voids through the baroscopic, however, it proved impossible to determine their actual size or how far they extended along the tendon ducts although they only appeared to occupy less than the top 25% of the duct diameter. Most of these voids, in fact, were smaller than the diameter of the flexible baroscopic being used (approximately 9 mm) and were seen between the horizontal top surface of the grout and the curved upper limit of the duct. In a very few cases the tops of the pre-stressing strands were visible above the grout but no sign of any trapped water was seen. It was not possible, using the baroscopic, to see whether those cables were corroded.Digital radar testingThe test method involved exciting the joints using radio frequency radar antenna: 1 GHz, 900 MHz and 500 MHz. The highest frequency gives the highest resolution but has shallow depth penetration in the concrete. The lowest frequency gives the greatest depth penetration but yields lower resolution.The data collected on the radar sweeps were recorded on a GSSI SIR System 10.This system involves radar pulsing and recording. The data from the antenna is transformed from an analogue signal to a digital signal using a 16-bit analogue digital converter giving a very high resolution for subsequent data processing. The data is displayed on site on a high-resolution color monitor. Following visual inspection it isthen stored digitally on a 2.3-gigabyte tape for subsequent analysis and signal processing. The tape first of all records a ‘header’ noting the digital radar settings together with the trace number prior to recording the actual data. When the data is played back, one is able to clearly identify all the relevant settings —making for accurate and reliable data reproduction.At particular locations along the traces, the trace was marked using a marker switch on the recording unit or the antenna.All the digital records were subsequently downloaded at the University’s NDT laboratory on to a micro-computer.（The raw data prior to processing consumed 35 megabytes of digital data.） Post-processing was undertaken using sophisticated signal processing software. Techniques available for the analysis include changing the color transform and changing the scales from linear to a skewed distribution in order to highlight、突出certain features. Also, the color transforms could be changed to highlight phase changes. In addition to these color transform facilities, sophisticated horizontal and vertical filtering procedures are available. Using a large screen monitor it is possible to display in split screens the raw data and the transformed processed data. Thus one is able to get an accurate indication of the processing which has taken place. The computer screen displays the time domain calibrations of the reflected signals on the vertical axis.A further facility of the software was the ability to display the individual radar pulses as time domain wiggle plots. This was a particularly valuable feature when looking at individual records in the vicinity of the tendons.Interpretation of findingsA full analysis of findings is given elsewhere, Essentially the digitized radar plots were transformed to color line scans and where double phase shifts were identified in the joints, then voiding was diagnosed.Conclusions1. An outline of the bridge research platform in Europe is given.2. The use of impulse radar has contributed considerably to the level of confidence in the assessment of the Besses o’ th’ Barn Rail Bridge.3. The radar investigations revealed extensive voiding within the post-tensioned cable ducts. However, no sign of corrosion on the stressing wires had been foundexcept for the very first investigation.欧洲桥梁研究欧洲联盟共同的研究平台诞生于欧洲联盟。
英文文献及翻译
英文文献及翻译ABSTRACTAn impact crusher with a rotor and one or more impact members interconnected to form an adjustable impact member system，a first impact member being mounted pivotally around a first horizontal axis by way of at least one drive means，on the second horizontal axis of which a further impact member，pivotal by way of at least one drive means，is provided，in which context the horizontal axis pivotally supporting the impact member is provided in the region of that end of the first impact member which is remote from the horizontal axis and the second impact member comprises one or more levers.IMPACT CRUSHERFIELD OF THE INVENTIONOur present invention relates to an impact crusher of the type in which a rotor is Provided with crushing elements which cooperate with impact members which cooperate to form a crushing gap and to an impact member assembly suitable for use with such a rotor. Moro Particularly the invention relates to an impact crusher comprising a rotor and two or more impact members interconnected to form an adjustable impact member system，a first impact member being mounted pivotally around a first horizontal axis by way of at least one drive means，and having a second horizontal axis on which a second impact member，pivotal by way of at least one drive means，15 provided.BACKGROUND OF THE INVENTIONAn impact crusher for crushing material of variousconsistencies is known for example from DE 23 31 729 Al in which the impact plates are interconnected in articulated manner to form a coherent composite pivotal impact member，each of the interconnected impact plates deriving adjustable support individually from the housing. The impact plates may have impact surfaces which are at angles to one another or arc stepped along the path of the material as it 15 entrained from the inlet side of the machine.The principles of such machines have also been developed in the Chemical Engineers Handbook，Perry and Chilton，5th edition，McGraw Hill Book Company，New York，1973，at Chapters，pages 19 ff.This known impact crusher，just like impact other crushers of the same genus，suffers from the substantial drawback that the upper impact member，provided downstream of the machine inlet yields outwardly due to foreign objects which cannot be crushed entering the machine，so that the crushing gap between the rotor and the lower impact member is decreased to such an extent，due to the upper impact member pivoting outwardly，that a risk arises of foreign objects getting wedged between the rotor and the impact member,leading to possible damage to the rotor and/or the impact member，so that the continued operability of the installation can no longer be ensured.OBJECTS OF THE INVENTIONIt is the principal object of the present invention to provide an improved impact crusher such that the damage which can be caused by the entry of a noncrushable foreign object can be minimized. Another object of the invention is to provide an improved impact crusher which is free from the drawbacks ofearlier devices or apparatuses of this type and particularly the drawbacks mentioned above.Still another object of this invention is to provide improved impact assembly for a rotor-type crusher or breaker whereby drawbacks which could have resulted in down time can be avoided.SUMMARY OF THE INVENTIONThese objects are attained，in accordance with the invention in an impact crusher of the type in which a rotor and two or more impact members are provided along the path of the crusher members of the rotor to form an adjustable impact assembly. A first impact member is pivotally mounted at a firsthorizontal axis and a second impact member is pivotally mounted on the first impact member by a second horizontal．axis and respective drive means is provided for controlling the displacement of the impact members．According to the invention，the horizontal axis pivotally supporting the second impact member is provided in the 5 region of that end of the first impact member which is remote from the first horizontal axis and the second impact member comprises one or more levers．It is an important feature of the invention that due to the specific arrangement of the point of engagement for the 10 support and the point of articulation of the lower impact member to the lever，the crushing gap between the lower impact member and the rotor is enlarged in the event of the upper impact member yielding due to foreign object interference．Because of the geometrical relationships with regard to the cylinder hinge point and the axes of the impact members，theedge of the lower impact member closest to the rotor is moved automatically in such a manner during opening of the impact member, for which purpose a housing member is 20swibeled around the pivotal axis，that the edge does not collide with the rotor or the beater bars，thus preventing damage．Different drive means，preferably hydraulic cylinders，25 may be emp10yed in Order to adjust the two impact members．More particularly，the impact crusher can comprise:a housing; an impact crusher rotor rotatable in the housing about a horizontal rotor axis; and at least one impact member assembly in the housing adjustable relative to the rotor，the assembly including: a first impact member having impact surfaces juxtaposed with the rotor and pivotally mounted in the housing for movement about a first horizontal pivot axis to shift the surfaces toward and away from the rotor，a first drive means articulated to the first impact member for angularly displacing the first impact member about the first horizontal pivot axis，a second impact member having impact surfaces juxtaposed with the rotor and pivotally mounted in the housing for movement about a second horizontal pivot axis on the first impact member at a location remote from the first horizontal pivot axis to shift the surfaces of the second impact member toward and away from the rotor，at least one lever swingable about the second horizontal pivot axis and operatively connected with the second impact member for pivotally displacing same about the second horizontal pivot axis，and second drive means articulated to the lever for angularly displacing the second impact member about the second horizontal pivot axis．The impact crusher according to the invention is characterized by a particularly high operational reliability and，therefore，a particularly long useful life due to the advantageous arrangement of the point of engagement for the support of the lower impact member．BRIEF DESCRIPTION OF THE DRAWINGThe above and other objects，features，and advantages will become more readily apparent from the following description，reference being made to the accompanying drawing in which: FIG.1 is a diagrammatic transverse section through an impact crusher according to the invention; 5,890,666；FIG.IA is the impact crusher of FIG.1，shown with pivotal housing in open position；FIG.2 is a section taken along the line 2-2 of FIG.1；FIG.3 is a detail view of the connection of the levers with extensions of the second impact member．SPECIFIC DESCRIPTIONThe impact crusher illustrated in FIG.1 comprises a housing member 9 adapted to swing openaround a pivotalaxis 8 in order to open the impact crusher，and includes a rotor 10 adapted to be rotationally-driven，equipped with crushing elements，not shown in the drawing. Two impact members 1 and4，equipped with a multitude of impact elements 11 are provided in a manner facing the rotor 10．The impact member 1 disposed above the impact member 4，is pivotally mounted around a horizontal axis 2 by way of at least one cylinder 3 or a different drive element engaging in a hinge point 3a.Ai an end of the impact members in the region remote from the axis2，i.e. at a lower end，a further horizontal axis 6 is provided for pivotally mounting the impact member 4.The gap between the impact members l，4 and the rotor 10 can be denoted as crushing chute. The impact member 4comprises one or more levers 4a on which one or a plurality of cylinders 5 or other drive elements engages/engage at the associated hinge point 5a. The crushing gap 7 is formed by the impact member 4 and the rotor 10．The material to be crushed，reaching the impact crusher in the direction of the arrow 22，is pre-crushed in the upper region of the crusher and is further crushed by the upper impact member l，being finally crushed to the pre-set particle size by the lower impact member 4 in the crushing gap 7．From FIG.2，it will be apparent that two hydraulic cylinder drivers 5 are provided on each side of the impact member 1 and are connected to respective levers 4a and from FIG.3 it can be seen that each lever 4a which is rigid with the member 4 is on an extension 4b of that impact member to the respective side of the impact member 1．The impact surfaces of the impact members 1 and 4 are provided at 12 and 13 on the impact members and the pivot axis 8 for the housing part 9 carrying the axis 2 is so arranged with respect to the articulation points 5a and the axis 6 that，when the housing part 9 is swung open in the counterclockwise direction and the drives 3 and 5 are correspondingly actuated，there will be no collision between the impact members 1 and 4 and the rotor 10 or the crushing elements thereon．We claim：1．An impact crusher comprising: a housing; an impact crusher rotor rotatable in said housing about a horizontal rotor axis; and at least one impact member assembly in said housing adjustable relative to said rotor，said assembly including: a first impact member having impact surfaces juxta posed with said rotor and pivotally mounted in said housing for movement about a first horizontal pivot axis to shift said surfaces toward and awayfrom said rotor，a first drive means articulated to said first impact member for angularly displacing said first impact member about said first horizontal pivot axis，a second impact member having impact surfaces juxtaposed with said rotor and pivotally mounted in said housing for movement about a second horizontal pivot axis on said first impact member at a location remote from said first horizontal pivot axis to shift said surfaces of said second impact member toward and away from said rotor，lever means swingable about said second horizontal pivot axis and operatively connected with said second impact member for pivotally displacing same about said second horizontal pivot axis，and second drive means articulated to said lever for angularly displacing said second impact member about said second horizontal pivot axis，said lever means comprising a respective lever formed on said second impact member on extensions thereof along said 20 second horizontal pivot axis on opposite sides of said first impact member，each of said levers being pivotally connected with a respective second drive means at a respective articulation point．2．The impact crusher defined in claim 1 wherein said hinge points and said second horizontal axis being so located 25 so that，upon movement of said first impact member away from said rotor，a gap between said second impact member and said rotor increases．3．The impact crusher defined in claim 1 wherein said housing includes a movable housing part pivotally connected to a stationary housing part for opening of said crusher and said first axis is providedon said movable housing part．4．The impact crusher defined in claim 1 wherein saidhousing includes a movable housing part pivotally connected to a stationary housing part for opening of said crusher and said first horizontal axis is provided on said movable housing part，said points of articulation and Said second horizontal pivot axis being arranged relative to a pivot axis of movable horizontal Dart that collision between said second impact member with said rotor is precluded during opening of said crusher by swinging of said movable housing part．5．An impact assembly for an impact crusher having a rotor rotatable in a housing about a horizontal rotor axis，Said impact assembly cooperating with said rotor to form an adjustable crushing gap，said impact assembly including: a first impact member having impact surfaces juxtaposed with said rotor and pivotally mounted in said housing for movement about a first horizontal pivot axis to shift said surfaces toward and away from said rotor，a first drive means articulated to said first impact member for angularly displacing said first impact member about said first horizontal pivot axis，a second impact member having impact surfaces juxtaposed with said rotor and pivotally mounted in said housing for movement about a second horizontal pivot axis on said first impact member at a location remote from said first horizontal pivot axis to shift said surfaces of said second impact member toward and away from said rotor，lever means swingable about said second horizontal pivot axis and operatively connected with said second impact member for pivotally displacing same about said second horizontal pivot axis，and second drive means articulated to said lever for angularly displacing said second impact member about said second horizontal pivot axis，said lever means comprising a respectiVe lever formed on said second impact member on extensionsthereof along said second horizontal pivot axis on opposite sides of said first impact member，each of said levers being pivotally connected with a respective second drive means at a respective articulation point．6．The impact assembly defined in claim 5 wherein said hinge points and said second horizontal axis are located so that，upon movement of said first impact member away from said rotor，a gap between said second impact member and said rotor increases．摘要一个带有转子的撞击破碎单元还有一个或更多破碎单元互相连接而形成一个比较完整的破碎系统，一个第一个破碎单元通过至少一种调节方式很好的绕第一个水平轴线旋转，在第二水平轴线处另外一个破碎单元通过至少一种调节方式进行绕轴线旋转，这两种方式是通过支持碰撞构材的水平轴线来提供的，在第一个破碎单元的末端的区域内与水平桥线还有第二个破碎单元像个很大的距离。
毕业论文文献外文翻译----危机管理：预防,诊断和干预文献翻译-中英文文献对照翻译
第1页 共19页中文3572字毕业论文（设计）外文翻译标题：危机管理-预防，诊断和干预一、外文原文标题：标题：Crisis management: prevention, diagnosis and Crisis management: prevention, diagnosis andintervention 原文：原文：The Thepremise of this paper is that crises can be managed much more effectively if the company prepares for them. Therefore, the paper shall review some recent crises, theway they were dealt with, and what can be learned from them. Later, we shall deal with the anatomy of a crisis by looking at some symptoms, and lastly discuss the stages of a crisis andrecommend methods for prevention and intervention. Crisis acknowledgmentAlthough many business leaders will acknowledge thatcrises are a given for virtually every business firm, many of these firms do not take productive steps to address crisis situations. As one survey of Chief Executive officers of Fortune 500 companies discovered, 85 percent said that a crisisin business is inevitable, but only 50 percent of these had taken any productive action in preparing a crisis plan(Augustine, 1995). Companies generally go to great lengths to plan their financial growth and success. But when it comes to crisis management, they often fail to think and prepare for those eventualities that may lead to a company’s total failure.Safety violations, plants in need of repairs, union contracts, management succession, and choosing a brand name, etc. can become crises for which many companies fail to be prepared untilit is too late.The tendency, in general, is to look at the company as a perpetual entity that requires plans for growth. Ignoring the probabilities of disaster is not going to eliminate or delay their occurrences. Strategic planning without inclusion ofcrisis management is like sustaining life without guaranteeinglife. One reason so many companies fail to take steps to proactively plan for crisis events, is that they fail to acknowledge the possibility of a disaster occurring. Like an ostrich with its head in the sand, they simply choose to ignorethe situation, with the hope that by not talking about it, it will not come to pass. Hal Walker, a management consultant, points out “that decisions will be more rational and better received, and the crisis will be of shorter duration, forcompanies who prepare a proactive crisis plan” (Maynard, 1993) .It is said that “there are two kinds of crises: those that thatyou manage, and those that manage you” (Augustine, 1995). Proactive planning helps managers to control and resolve a crisis. Ignoring the possibility of a crisis, on the other hand,could lead to the crisis taking a life of its own. In 1979, theThree-Mile Island nuclear power plant experienced a crisis whenwarning signals indicated nuclear reactors were at risk of a meltdown. The system was equipped with a hundred or more different alarms and they all went off. But for those who shouldhave taken the necessary steps to resolve the situation, therewere no planned instructions as to what should be done first. Hence, the crisis was not acknowledged in the beginning and itbecame a chronic event.In June 1997, Nike faced a crisis for which they had no existi existing frame of reference. A new design on the company’s ng frame of reference. A new design on the company’s Summer Hoop line of basketball shoes - with the word air writtenin flaming letters - had sparked a protest by Muslims, who complained the logo resembled the Arabic word for Allah, or God.The council of American-Islamic Relations threatened aa globalNike boycott. Nike apologized, recalled 38,000 pairs of shoes,and discontinued the line (Brindley, 1997). To create the brand,Nike had spent a considerable amount of time and money, but hadnever put together a general framework or policy to deal with such controversies. To their dismay, and financial loss, Nike officials had no choice but to react to the crisis. This incident has definitely signaled to the company that spending a little more time would have prevented the crisis. Nonetheless,it has taught the company a lesson in strategic crisis management planning.In a business organization, symptoms or signals can alert the strategic planners or executives of an eminent crisis. Slipping market share, losing strategic synergy anddiminishing productivity per man hour, as well as trends, issues and developments in the socio-economic, political and competitive environments, can signal crises, the effects of which can be very detrimental. After all, business failures and bankruptcies are not intended. They do not usually happen overnight. They occur more because of the lack of attention to symptoms than any other factor.Stages of a crisisMost crises do not occur suddenly. The signals can usuallybe picked up and the symptoms checked as they emerge. A company determined to address these issues realizes that the real challenge is not just to recognize crises, but to recognize themin a timely fashion (Darling et al., 1996). A crisis can consistof four different and distinct stages (Fink, 1986). The phasesare: prodromal crisis stage, acute crisis stage, chronic crisisstage and crisis resolution stage.Modern organizations are often called “organic” due tothe fact that they are not immune from the elements of their surrounding environments. Very much like a living organism, organizations can be affected by environmental factors both positively and negatively. But today’s successfulorganizations are characterized by the ability to adapt by recognizing important environmental factors, analyzing them, evaluating the impacts and reacting to them. The art of strategic planning (as it relates to crisis management)involves all of the above activities. The right strategy, in general, provides for preventive measures, and treatment or resolution efforts both proactively and reactively. It wouldbe quite appropriate to examine the first three stages of acrisis before taking up the treatment, resolution or intervention stage.Prodromal crisis stageIn the field of medicine, a prodrome is a symptom of the onset of a disease. It gives a warning signal. In business organizations, the warning lights are always blinking. No matter how successful the organization, a number of issues andtrends may concern the business if proper and timely attentionis paid to them. For example, in 1995, Baring Bank, a UK financial institution which had been in existence since 1763,ample opportunitysuddenly and unexpectedly failed. There wasfor the bank to catch the signals that something bad was on thehorizon, but the company’s efforts to detect that were thwarted by an internal structure that allowed a single employee both to conduct and to oversee his own investment trades, and the breakdown of management oversight and internalcontrol systems (Mitroff et al., 1996). Likewise, looking in retrospect, McDonald’s fast food chain was given the prodromalsymptoms before the elderly lady sued them for the spilling ofa very hot cup of coffee on her lap - an event that resulted in a substantial financial loss and tarnished image of thecompany. Numerous consumers had complained about thetemperature of the coffee. The warning light was on, but the company did not pay attention. It would have been much simplerto pick up the signal, or to check the symptom, than facing the consequences.In another case, Jack in the Box, a fast food chain, had several customers suffer intestinal distress after eating at their restaurants. The prodromal symptom was there, but the company took evasive action. Their initial approach was to lookaround for someone to blame. The lack of attention, the evasiveness and the carelessness angered all the constituent groups, including their customers. The unfortunate deaths thatptoms,occurred as a result of the company’s ignoring thesymand the financial losses that followed, caused the company to realize that it would have been easier to manage the crisis directly in the prodromal stage rather than trying to shift theblame.Acute crisis stageA prodromal stage may be oblique and hard to detect. The examples given above, are obvious prodromal, but no action wasWebster’s New Collegiate Dictionary, an acute stage occursacutewhen a symptom “demands urgent attention.” Whether the acutesymptom emerges suddenly or is a transformation of a prodromalstage, an immediate action is required. Diverting funds and other resources to this emerging situation may cause disequilibrium and disturbance in the whole system. It is onlythose organizations that have already prepared a framework forthese crises that can sustain their normal operations. For example, the US public roads and bridges have for a long time reflected a prodromal stage of crisis awareness by showing cracks and occasionally a collapse. It is perhaps in light of the obsessive decision to balance the Federal budget that reacting to the problem has been delayed and ignored. This situation has entered an acute stage and at the time of this writing, it was reported that a bridge in Maryland had just collapsed.The reason why prodromes are so important to catch is thatit is much easier to manage a crisis in this stage. In the caseof most crises, it is much easier and more reliable to take careof the problem before it becomes acute, before it erupts and causes possible complications (Darling et al., 1996). In andamage. However, the losses are incurred. Intel, the largest producer of computer chips in the USA, had to pay an expensiveprice for initially refusing to recall computer chips that proved unreliable o n on certain calculations. The f irmfirm attempted to play the issue down and later learned its lesson. At an acutestage, when accusations were made that the Pentium Chips were not as fast as they claimed, Intel quickly admitted the problem,apologized for it, and set about fixing it (Mitroff et al., 1996). Chronic crisis stageDuring this stage, the symptoms are quite evident and always present. I t isIt is a period of “make or break.” Being the third stage, chronic problems may prompt the company’s management to once and for all do something about the situation. It may be the beginning of recovery for some firms, and a deathknell for others. For example, the Chrysler Corporation was only marginallysuccessful throughout the 1970s. It was not, however, until the company was nearly bankrupt that amanagement shake-out occurred. The drawback at the chronic stage is that, like in a human patient, the company may get used to “quick fixes” and “band “band--aid”approaches. After all, the ailment, the problem and the crisis have become an integral partoverwhelmed by prodromal and acute problems that no time or attention is paid to the chronic problems, or the managers perceive the situation to be tolerable, thus putting the crisison a back burner.Crisis resolutionCrises could be detected at various stages of their development. Since the existing symptoms may be related todifferent problems or crises, there is a great possibility thatthey may be misinterpreted. Therefore, the people in charge maybelieve they have resolved the problem. However, in practicethe symptom is often neglected. In such situations, the symptomwill offer another chance for resolution when it becomes acute,thereby demanding urgent care. Studies indicate that today anincreasing number of companies are issue-oriented and searchfor symptoms. Nevertheless, the lack of experience in resolvinga situation and/or inappropriate handling of a crisis can leadto a chronic stage. Of course, there is this last opportunityto resolve the crisis at the chronic stage. No attempt to resolve the crisis, or improper resolution, can lead to grim consequences that will ultimately plague the organization or even destroy it.It must be noted that an unsolved crisis may not destroy the company. But, its weakening effects can ripple through the organization and create a host of other complications.Preventive effortsThe heart of the resolution of a crisis is in the preventiveefforts the company has initiated. This step, similar to a humanbody, is actually the least expensive, but quite often the mostoverlooked. Preventive measures deal with sensing potential problems (Gonzales-Herrero and Pratt, 1995). Major internalfunctions of a company such as finance, production, procurement, operations, marketing and human resources are sensitive to thesocio-economic, political-legal, competitive, technological, demographic, global and ethical factors of the external environment. What is imminently more sensible and much more manageable, is to identify the processes necessary forassessing and dealing with future crises as they arise (Jacksonand Schantz, 1993). At the core of this process are appropriate information systems, planning procedures, anddecision-making techniques. A soundly-based information system will scan the environment, gather appropriate data, interpret this data into opportunities and challenges, and provide a concretefoundation for strategies that could function as much to avoid crises as to intervene and resolve them.Preventive efforts, as stated before, require preparations before any crisis symptoms set in. Generally strategic forecasting, contingency planning, issues analysis, and scenario analysis help to provide a framework that could be used in avoiding and encountering crises.出处：出处：Toby TobyJ. Kash and John R. Darling . Crisis management: prevention, diagnosis 179-186二、翻译文章标题：危机管理：预防，诊断和干预译文：本文的前提是，如果该公司做好准备得话，危机可以更有效地进行管理。
英文文献小短文(原文加汉语翻译)
A fern that hyperaccumulates arsenic(这是题目，百度一下就能找到原文好，原文还有表格，我没有翻译)A hardy, versatile, fast-growing plant helps to remove arsenic from contaminated soilsContamination of soils with arsenic,which is both toxic and carcinogenic, is widespread1. We have discovered that the fern Pteris vittata (brake fern) is extremely efficient in extracting arsenic from soils and translocating it into its above-ground biomass. This plant —which, to our knowledge, is the first known arsenic hyperaccumulator as well as the first fern found to function as a hyperaccumulator— has many attributes that recommend it for use in the remediation of arsenic-contaminated soils.We found brake fern growing on a site in Central Florida contaminated with chromated copper arsenate (Fig. 1a). We analysed the fronds of plants growing at the site for total arsenic by graphite furnace atomic absorption spectroscopy. Of 14 plant species studied, only brake fern contained large amounts of arsenic (As;3,280–4,980 We collected additional samples of the plant and soil from the contaminated site –1,603 As) and from an uncontaminated site –As). Brake fern extracted arsenic efficiently from these soils into its fronds: plantsgrowing in the contaminated site contained 1,442–7,526 Arsenic and those from the uncontaminated site contained –These values are much higher than those typical for plants growing in normal soil, which contain less than of arsenic3.As well as being tolerant of soils containing as much as 1,500 arsenic, brake fern can take up large amounts of arsenic into its fronds in a short time (Table 1). Arsenic concentration in fern fronds growing in soil spiked with 1,500 Arsenic increased from to 15,861 in two weeks. Furthermore, in the same period, ferns growing in soil containing just 6 arsenic accumulated 755 Of arsenic in their fronds, a 126-fold enrichment. Arsenic concentrations in brake fernroots were less than 303 whereas those in the fronds reached 7,234 of 100 Arsenic significantly stimulated fern growth, resulting in a 40% increase in biomass compared with the control (data not shown).After 20 weeks of growth, the plant was extracted using a solution of 1:1 methanol:water to speciate arsenic with high-performance liquid chromatography–inductively coupled plasma mass spectrometry. Almost all arsenic was present as relatively toxic inorganic forms, with little detectable organoarsenic species4. The concentration of As(III) was greater in the fronds (47–80%) than in the roots %), indicating that As(V)was converted to As(III) during translocation from roots to fronds.As well as removing arsenic from soils containing different concentrations of arsenic (Table 1), brake fern also removed arsenic from soils containing different arsenic species (Fig. 1c). Again, up to 93% of the arsenic was concentrated in the fronds. Although both FeAsO4 and AlAsO4 are relatively insoluble in soils1, brake fern hyperaccumulated arsenic derived from these compounds into its fronds (136–315 levels 3–6 times greater than soil arsenic.Brake fern is mesophytic and is widely cultivated and naturalized in many areas with a mild climate. In the United States, it grows in the southeast and in southern California5. The fern is versatile and hardy, and prefers sunny (unusual for a fern) and alkaline environments (where arsenic is more available). It has considerable biomass, and is fast growing, easy to propagate,and perennial.We believe this is the first report of significant arsenic hyperaccumulation by an unmanipulated plant. Brake fern has great potential to remediate arsenic-contaminated soils cheaply and could also aid studies of arsenic uptake, translocation, speciation, distribution anddetoxification in plants.*Soil and Water Science Department, University ofFlorida, Gainesville, Florida 32611-0290, USAe-mail†Cooperative Extension Service, University ofGeorgia, Terrell County, PO Box 271, Dawson,Georgia 31742, USA‡Department of Chemistry & SoutheastEnvironmental Research Center, FloridaInternational University, Miami, Florida 33199,1. Nriagu, J. O. (ed.) Arsenic in the Environment Part 1: Cycling and Characterization (Wiley, New York, 1994).2. Brooks, R. R. (ed.) Plants that Hyperaccumulate Heavy Metals (Cambridge Univ. Press, 1998).3. Kabata-Pendias, A. & Pendias, H. in Trace Elements in Soils and Plants 203–209 (CRC, Boca Raton, 1991).4. Koch, I., Wang, L., Ollson, C. A., Cullen, W. R. & Reimer, K. J. Envir. Sci. Technol. 34, 22–26 (2000).5. Jones, D. L. Encyclopaedia of Ferns (Lothian, Melbourne, 1987).积累砷的蕨类植物耐寒，多功能，生长快速的植物，有助于从污染土壤去除砷有毒和致癌的土壤砷污染是非常广泛的。
英文文献小短文(原文加汉语翻译)
A fern that hyperaccumulates arsenic(这是题目，百度一下就能找到原文好，原文还有表格，我没有翻译)A hardy, versatile, fast-growing plant helps to remove arsenic from contaminated soilsContamination of soils with arsenic,which is both toxic and carcinogenic, is widespread1. We have discovered that the fern Pteris vittata (brake fern) is extremely efficient in extracting arsenic from soils and translocating it into its above-ground biomass. This plant —which, to our knowledge, is the first known arsenic hyperaccumulator as well as the first fern found to function as a hyperaccumulator— has many attributes that recommend it for use in the remediation of arsenic-contaminated soils.We found brake fern growing on a site in Central Florida contaminated with chromated copper arsenate (Fig. 1a). We analysed the fronds of plants growing at the site for total arsenic by graphite furnace atomic absorption spectroscopy. Of 14 plant species studied, only brake fern contained large amounts of arsenic (As;3,280–4,980 p.p.m.). We collected additional samples of the plant and soil from the contaminated site (18.8–1,603 p.p.m. As) and from an uncontaminated site (0.47–7.56 p.p.m. As). Brake fern extracted arsenic efficiently from these soils into its fronds: plants growing in the contaminated site contained 1,442–7,526p.p.m. Arsenic and those from the uncontaminated site contained 11.8–64.0 p.p.m. These values are much higher than those typical for plants growing in normal soil, which contain less than 3.6 p.p.m. of arsenic3.As well as being tolerant of soils containing as much as 1,500 p.p.m. arsenic, brake fern can take up large amounts of arsenic into its fronds in a short time (Table 1). Arsenic concentration in fern fronds growing in soil spiked with 1,500 p.p.m. Arsenic increased from 29.4 to 15,861 p.p.m. in two weeks. Furthermore, in the same period, ferns growing in soil containing just 6 p.p.m. arsenic accumulated 755 p.p.m. Of arsenic in their fronds, a 126-fold enrichment. Arsenic concentrations in brake fern roots were less than 303 p.p.m., whereas those in the fronds reached 7,234 p.p.m.Addition of 100 p.p.m. Arsenic significantly stimulated fern growth, resulting in a 40% increase in biomass compared with the control (data not shown).After 20 weeks of growth, the plant was extracted using a solution of 1:1 methanol:water to speciate arsenic with high-performance liquid chromatography–inductively coupled plasma mass spectrometry. Almostall arsenic was present as relatively toxic inorganic forms, with little detectable organoarsenic species4. The concentration of As(III) was greater in the fronds (47–80%) than in the roots (8.3%), indicating that As(V) was converted to As(III) during translocation from roots to fronds.As well as removing arsenic from soils containing different concentrations of arsenic (Table 1), brake fern also removed arsenic from soils containing different arsenic species (Fig. 1c). Again, up to 93% of the arsenic was concentrated in the fronds. Although both FeAsO4 and AlAsO4 are relatively insoluble in soils1, brake fern hyperaccumulated arsenic derived from these compounds into its fronds (136–315 p.p.m.)at levels 3–6 times greater than soil arsenic.Brake fern is mesophytic and is widely cultivated and naturalized in many areas with a mild climate. In the United States, it grows in the southeast and in southern California5. The fern is versatile and hardy, and prefers sunny (unusual for a fern) and alkaline environments (where arsenic is more available). It has considerable biomass, and is fast growing, easy to propagate,and perennial.We believe this is the first report of significant arsenic hyperaccumulationby an unmanipulated plant. Brake fern has great potential to remediate arsenic-contaminated soils cheaply and could also aid studies of arsenic uptake, translocation, speciation, distribution and detoxification in plants. *Soil and Water Science Department, University ofFlorida, Gainesville, Florida 32611-0290, USAe-mail: lqma@†Cooperative Extension Service, University ofGeorgia, Terrell County, PO Box 271, Dawson,Georgia 31742, USA‡Department of Chemistry & SoutheastEnvironmental Research Center, FloridaInternational University, Miami, Florida 33199,1. Nriagu, J. O. (ed.) Arsenic in the Environment Part 1: Cyclingand Characterization (Wiley, New York, 1994).2. Brooks, R. R. (ed.) Plants that Hyperaccumulate Heavy Metals (Cambridge Univ. Press, 1998).3. Kabata-Pendias, A. & Pendias, H. in Trace Elements in Soils and Plants 203–209 (CRC, Boca Raton, 1991).4. Koch, I., Wang, L., Ollson, C. A., Cullen, W. R. & Reimer, K. J. Envir. Sci. Technol. 34, 22–26 (2000).5. Jones, D. L. Encyclopaedia of Ferns (Lothian, Melbourne, 1987).积累砷的蕨类植物耐寒，多功能，生长快速的植物，有助于从污染土壤去除砷有毒和致癌的土壤砷污染是非常广泛的。
文学作品中英文对照外文翻译文献
文学作品中英文对照外文翻译文献
本文旨在汇总文学作品中的英文和中文对照外文翻译文献，共有以下几篇：
1. 《傲慢与偏见》
翻译：英文原版名为“Pride and Prejudice”，中文版由钱钟书翻译。
该小说是英国作家简.奥斯汀的代表作之一，描绘了19世纪英国中上层社会的生活和爱情故事。
2. 《了不起的盖茨比》
翻译：英文原版名为“The Great Gatsby”，中文版由杨绛翻译。
小说主要讲述了一个居住在纽约长岛的年轻白领盖茨比为了追求他的旧爱黛西而付出的努力，是20世纪美国文学的经典之作。
3. 《麦田里的守望者》
翻译：英文原版名为“The Catcher in the Rye”，中文版由施蛰存翻译。
该小说主人公霍尔顿是美国现代文学中最为知名的反英雄形象之一，作品深刻地揭示了青少年内心的孤独和矛盾。
4. 《1984》
翻译：英文原版名为“1984”，中文版由李敬瑞翻译。
该小说是英国作家乔治.奥威尔的代表作之一，描绘了一个虚构的极权主义社会。
以上是部分文学作品的中英文对照外文翻译文献，可以帮助读者更好地理解和学习相关文学作品。
外文文献翻译原文+译文
外文文献翻译原文Analysis of Con tin uous Prestressed Concrete BeamsChris BurgoyneMarch 26, 20051、IntroductionThis conference is devoted to the development of structural analysis rather than the strength of materials, but the effective use of prestressed concrete relies on an appropriate combination of structural analysis techniques with knowledge of the material behaviour. Design of prestressed concrete structures is usually left to specialists; the unwary will either make mistakes or spend inordinate time trying to extract a solution from the various equations.There are a number of fundamental differences between the behaviour of prestressed concrete and that of other materials. Structures are not unstressed when unloaded; the design space of feasible solutions is totally bounded；in hyperstatic structures, various states of self-stress can be induced by altering the cable profile, and all of these factors get influenced by creep and thermal effects. How were these problems recognised and how have they been tackled?Ever since the development of reinforced concrete by Hennebique at the end of the 19th century (Cusack 1984), it was recognised that steel and concrete could be more effectively combined if the steel was pretensioned, putting the concrete into compression. Cracking could be reduced, if not prevented altogether, which would increase stiffness and improve durability. Early attempts all failed because the initial prestress soon vanished, leaving the structure to be- have as though it was reinforced; good descriptions of these attempts are given by Leonhardt (1964) and Abeles (1964).It was Freyssineti’s observations of the sagging of the shallow arches on three bridges that he had just completed in 1927 over the River Allier near Vichy which led directly to prestressed concrete (Freyssinet 1956). Only the bridge at Boutiron survived WWII (Fig 1). Hitherto, it had been assumed that concrete had a Young’s modulus which remained fixed, but he recognised that the de- ferred strains due to creep explained why the prestress had been lost in the early trials. Freyssinet (Fig. 2) also correctly reasoned that high tensile steel had to be used, so that some prestress would remain after the creep had occurred, and alsothat high quality concrete should be used, since this minimised the total amount of creep. The history of Freyssineti’s early prestressed concrete work is written elsewhereFigure1:Boutiron Bridge,Vic h yFigure 2: Eugen FreyssinetAt about the same time work was underway on creep at the BRE laboratory in England ((Glanville 1930) and (1933)). It is debatable which man should be given credit for the discovery of creep but Freyssinet clearly gets the credit for successfully using the knowledge to prestress concrete.There are still problems associated with understanding how prestressed concrete works, partly because there is more than one way of thinking about it. These different philosophies are to some extent contradictory, and certainly confusing to the young engineer. It is also reflected, to a certain extent, in the various codes of practice.Permissible stress design philosophy sees prestressed concrete as a way of avoiding cracking by eliminating tensile stresses; the objective is for sufficient compression to remain after creep losses. Untensionedreinforcement, which attracts prestress due to creep, is anathema. This philosophy derives directly from Freyssinet’s logic and is primarily a working stress concept.Ultimate strength philosophy sees prestressing as a way of utilising high tensile steel as reinforcement. High strength steels have high elastic strain capacity, which could not be utilised when used as reinforcement; if the steel is pretensioned, much of that strain capacity is taken out before bonding the steel to the concrete. Structures designed this way are normally designed to be in compression everywhere under permanent loads, but allowed to crack under high live load. The idea derives directly from the work of Dischinger (1936) and his work on the bridge at Aue in 1939 (Schonberg and Fichter 1939), as well as that of Finsterwalder (1939). It is primarily an ultimate load concept. The idea of partial prestressing derives from these ideas.The Load-Balancing philosophy, introduced by T.Y. Lin, uses prestressing to counter the effect of the permanent loads (Lin 1963). The sag of the cables causes an upward force on the beam, which counteracts the load on the beam. Clearly, only one load can be balanced, but if this is taken as the total dead weight, then under that load the beam will perceive only the net axial prestress and will have no tendency to creep up or down.These three philosophies all have their champions, and heated debates take place between them as to which is the most fundamental.2、Section designFrom the outset it was recognised that prestressed concrete has to be checked at both the working load and the ultimate load. For steel structures, and those made from reinforced concrete, there is a fairly direct relationship between the load capacity under an allowable stress design, and that at the ultimate load under an ultimate strength design. Older codes were based on permissible stresses at the working load; new codes use moment capacities at the ultimate load. Different load factors are used in the two codes, but a structure which passes one code is likely to be acceptable under the other.For prestressed concrete, those ideas do not hold, since the structure is highly stressed, even when unloaded. A small increase of load can cause some stress limits to be breached, while a large increase in load might be needed to cross other limits. The designer has considerable freedom to vary both the working load and ultimate load capacities independently; both need to be checked.A designer normally has to check the tensile and compressive stresses, in both the top and bottom fibre of the section, for every load case. The critical sections are normally, but not always, the mid-span and the sections over piers but other sections may become critical ，when the cable profile has to be determined.The stresses at any position are made up of three components, one of which normally has a different sign from the other two; consistency of sign convention is essential.If P is the prestressing force and e its eccentricity, A and Z are the area of the cross-section and its elastic section modulus, while M is the applied moment, then where ft and fc are the permissible stresses in tension and compression.c e t f ZM Z P A P f ≤-+≤Thus, for any combination of P and M , the designer already has four in- equalities to deal with.The prestressing force differs over time, due to creep losses, and a designer isusually faced with at least three combinations of prestressing force and moment;• the applied moment at the time the prestress is first applied, before creep losses occur,• the maximum applied moment after creep losses, and• the minimum applied moment after creep losses.Figure 4: Gustave MagnelOther combinations may be needed in more complex cases. There are at least twelve inequalities that have to be satisfied at any cross-section, but since an I-section can be defined by six variables, and two are needed to define the prestress, the problem is over-specified and it is not immediately obvious which conditions are superfluous. In the hands of inexperienced engineers, the design process can be very long-winded. However, it is possible to separate out the design of the cross-section from the design of the prestress. By considering pairs of stress limits on the same fibre, but for different load cases, the effects of the prestress can be eliminated, leaving expressions of the form:rangestress e Perm issibl Range Mom entZ These inequalities, which can be evaluated exhaustively with little difficulty, allow the minimum size of the cross-section to be determined.Once a suitable cross-section has been found, the prestress can be designed using a construction due to Magnel (Fig.4). The stress limits can all be rearranged into the form:()M fZ PA Z e ++-≤1 By plotting these on a diagram of eccentricity versus the reciprocal of the prestressing force, a series of bound lines will be formed. Provided the inequalities (2) are satisfied, these bound lines will always leave a zone showing all feasible combinations of P and e. The most economical design, using the minimum prestress, usually lies on the right hand side of the diagram, where the design is limited by the permissible tensile stresses.Plotting the eccentricity on the vertical axis allows direct comparison with the crosssection, as shown in Fig. 5. Inequalities (3) make no reference to the physical dimensions of the structure, but these practical cover limits can be shown as wellA good designer knows how changes to the design and the loadings alter the Magnel diagram. Changing both the maximum andminimum bending moments, but keeping the range the same, raises and lowers the feasible region. If the moments become more sagging the feasible region gets lower in the beam.In general, as spans increase, the dead load moments increase in proportion to the live load. A stage will be reached where the economic point (A on Fig.5) moves outside the physical limits of the beam; Guyon (1951a) denoted the limiting condition as the critical span. Shorter spans will be governed by tensile stresses in the two extreme fibres, while longer spans will be governed by the limiting eccentricity and tensile stresses in the bottom fibre. However, it does not take a large increase in moment ，at which point compressive stresses will govern in the bottom fibre under maximum moment.Only when much longer spans are required, and the feasible region moves as far down as possible, does the structure become governed by compressive stresses in both fibres.3、Continuous beamsThe design of statically determinate beams is relatively straightforward; the engineer can work on the basis of the design of individual cross-sections, as outlined above. A number of complications arise when the structure is indeterminate which means that the designer has to consider, not only a critical section,but also the behaviour of the beam as a whole. These are due to the interaction of a number of factors, such as Creep, Temperature effects and Construction Sequence effects. It is the development of these ideas whichforms the core of this paper. The problems of continuity were addressed at a conference in London (Andrew and Witt 1951). The basic principles, and nomenclature, were already in use, but to modern eyes concentration on hand analysis techniques was unusual, and one of the principle concerns seems to have been the difficulty of estimating losses of prestressing force.3.1 Secondary MomentsA prestressing cable in a beam causes the structure to deflect. Unlike the statically determinate beam, where this motion is unrestrained, the movement causes a redistribution of the support reactions which in turn induces additional moments. These are often termed Secondary Moments, but they are not always small, or Parasitic Moments, but they are not always bad.Freyssinet’s bridge across the Marne at Luzancy, started in 1941 but not completed until 1946, is often thought of as a simply supported beam, but it was actually built as a two-hinged arch (Harris 1986), with support reactions adjusted by means of flat jacks and wedges which were later grouted-in (Fig.6). The same principles were applied in the later and larger beams built over the same river.Magnel built the first indeterminate beam bridge at Sclayn, in Belgium (Fig.7) in 1946. The cables are virtually straight, but he adjusted the deck profile so that the cables were close to the soffit near mid-span. Even with straight cables the sagging secondary momentsare large; about 50% of the hogging moment at the central support caused by dead and live load.The secondary moments cannot be found until the profile is known but the cablecannot be designed until the secondary moments are known. Guyon (1951b) introduced the concept of the concordant profile, which is a profile that causes no secondary moments; es and ep thus coincide. Any line of thrust is itself a concordant profile.The designer is then faced with a slightly simpler problem; a cable profile has to be chosen which not only satisfies the eccentricity limits (3) but is also concordant. That in itself is not a trivial operation, but is helped by the fact that the bending moment diagram that results from any load applied to a beam will itself be a concordant profile for a cable of constant force. Such loads are termed notional loads to distinguish them from the real loads on the structure. Superposition can be used to progressively build up a set of notional loads whose bending moment diagram gives the desired concordant profile.3.2 Temperature effectsTemperature variations apply to all structures but the effect on prestressed concrete beams can be more pronounced than in other structures. The temperature profile through the depth of a beam (Emerson 1973) can be split into three components for the purposes of calculation (Hambly 1991). The first causes a longitudinal expansion, which is normally released by the articulation of the structure; the second causes curvature which leads to deflection in all beams and reactant moments in continuous beams, while the third causes a set of self-equilibrating set of stresses across the cross-section.The reactant moments can be calculated and allowed-for, but it is the self- equilibrating stresses that cause the main problems for prestressed concrete beams. These beams normally have high thermal mass which means that daily temperature variations do not penetrate to the core of the structure. The result is a very non-uniform temperature distribution across the depth which in turn leads to significant self-equilibrating stresses. If the core of the structure is warm, while the surface is cool, such as at night, then quite large tensile stresses can be developed on the top and bottom surfaces. However, they only penetrate a very short distance into the concrete and the potential crack width is very small. It can be very expensive to overcome the tensile stress by changing the section or the prestress。
关于会计的英文文献原文(带中文翻译)
The Optimization Method of Financial Statements Based on Accounting Management TheoryABSTRACTThis paper develops an approach to enhance the reliability and usefulness of financial statements. International Financial Reporting Standards (IFRS) was fundamentally flawed by fair value accounting and asset-impairment accounting. According to legal theory and accounting theory, accounting data must have legal evidence as its source document. The conventional “mixed attribute” accounting system should be re placed by a “segregated” system with historical cost and fair value being kept strictly apart in financial statements. The proposed optimizing method will significantly enhance the reliability and usefulness of financial statements.I.. INTRODUCTIONBased on international-accounting-convergence approach, the Ministry of Finance issued the Enterprise Accounting Standards in 2006 taking the International Financial Reporting Standards (hereinafter referred to as “the International Standards”) for reference. The Enterprise Accounting Standards carries out fair value accounting successfully, and spreads the sense that accounting should reflect market value objectively. The objective of accounting reformation following-up is to establish the accounting theory and methodology which not only use international advanced theory for reference, but also accord with the needs of China's socialist market economy construction. On the basis of a thorough evaluation of the achievements and limitations of International Standards, this paper puts forward a stand that to deepen accounting reformation and enhance the stability of accounting regulations.II. OPTIMIZA TION OF FINANCIAL STATEMENTS SYSTEM: PARALLELING LISTING OF LEGAL FACTS AND FINANCIAL EXPECTA TIONAs an important management activity, accounting should make use of information systems based on classified statistics, and serve for both micro-economic management and macro-economic regulation at the same time. Optimization of financial statements system should try to take all aspects of the demands of the financial statements in both macro and micro level into account.Why do companies need to prepare financial statements? Whose demands should be considered while preparing financial statements? Those questions are basic issues we should consider on the optimization of financial statements. From the perspective of "public interests", reliability and legal evidence are required as qualitative characters, which is the origin of the traditional "historical cost accounting". From the perspective of "private interest", security investors and financial regulatory authoritieshope that financial statements reflect changes of market prices timely recording "objective" market conditions. This is the origin of "fair value accounting". Whether one set of financial statements can be compatible with these two different views and balance the public interest and private interest? To solve this problem, we design a new balance sheet and an income statement.From 1992 to 2006, a lot of new ideas and new perspectives are introduced into China's accounting practices from international accounting standards in a gradual manner during the accounting reform in China. These ideas and perspectives enriched the understanding of the financial statements in China. These achievements deserve our full assessment and should be fully affirmed. However, academia and standard-setters are also aware that International Standards are still in the process of developing .The purpose of proposing new formats of financial statements in this paper is to push forward the accounting reform into a deeper level on the basis of international convergence.III. THE PRACTICABILITY OF IMPROVING THE FINANCIAL STATEMENTS SYSTEMWhether the financial statements are able to maintain their stability? It is necessary to mobilize the initiatives of both supply-side and demand-side at the same time. We should consider whether financial statements could meet the demands of the macro-economic regulation and business administration, and whether they are popular with millions of accountants.Accountants are responsible for preparing financial statements and auditors are responsible for auditing. They will benefit from the implementation of the new financial statements.Firstly, for the accountants, under the isolated design of historical cost accounting and fair value accounting, their daily accounting practice is greatly simplified. Accounting process will not need assets impairment and fair value any longer. Accounting books will not record impairment and appreciation of assets any longer, for the historical cost accounting is comprehensively implemented. Fair value information will be recorded in accordance with assessment only at the balance sheet date and only in the annual financial statements. Historical cost accounting is more likely to be recognized by the tax authorities, which saves heavy workload of the tax adjustment. Accountants will not need to calculate the deferred income tax expense any longer, and the profit-after-tax in the solid line table is acknowledged by the Company Law, which solves the problem of determining the profit available for distribution.Accountants do not need to record the fair value information needed by security investors in the accounting books; instead, they only need to list the fair value information at the balance sheet date. In addition, because the data in the solid line table has legal credibility, so the legal risks of accountants can be well controlled. Secondly, the arbitrariness of the accounting process will be reduced, and the auditors’ review process will be greatly simplified. The independent auditors will not have to bear the considerable legal risk for the dotted-line table they audit, because the risk of fair value information has been prompted as "not supported by legalevidences". Accountants and auditors can quickly adapt to this financial statements system, without the need of training. In this way, they can save a lot of time to help companies to improve management efficiency. Surveys show that the above design of financial statements is popular with accountants and auditors. Since the workloads of accounting and auditing have been substantially reduced, therefore, the total expenses for auditing and evaluation will not exceed current level as well.In short, from the perspectives of both supply-side and demand-side, the improved financial statements are expected to enhance the usefulness of financial statements, without increase the burden of the supply-side.IV. CONCLUSIONS AND POLICY RECOMMENDATIONSThe current rule of mixed presentation of fair value data and historical cost data could be improved. The core concept of fair value is to make financial statements reflect the fair value of assets and liabilities, so that we can subtract the fair value of liabilities from assets to obtain the net fair value.However, the current International Standards do not implement this concept, but try to partly transform the historical cost accounting, which leads to mixed using of impairment accounting and fair value accounting. China's accounting academic research has followed up step by step since 1980s, and now has already introduced a mixed-attributes model into corporate financial statements.By distinguishing legal facts from financial expectations, we can balance public interests and private interests and can redesign the financial statements system with enhancing management efficiency and implementing higher-level laws as main objective. By presenting fair value and historical cost in one set of financial statements at the same time, the statements will not only meet the needs of keeping books according to domestic laws, but also meet the demand from financial regulatory authorities and security investorsWe hope that practitioners and theorists offer advices and suggestions on the problem of improving the financial statements to build a financial statements system which not only meets the domestic needs, but also converges with the International Standards.基于会计管理理论的财务报表的优化方法摘要本文提供了一个方法，以提高财务报表的可靠性和实用性。
英文文献 英汉对照
英文文献英汉对照以下是一篇英文文献的英汉对照：英文原文：The Role of Emotional Intelligence in LeadershipEmotional intelligence (EI) has been widely studied in recent years, and its importance in leadership has become increasingly recognized. EI refers to the ability to identify, use, understand, and manage emotions in positive ways that promote personal and social well-being. This article provides an overview of the role of EI in leadership and highlights some key findings from recent research.EI is critical for effective leadership because it affects how leaders interact with others, make decisions, and handle stress. Leaders with high EI are better able to build strong relationships with their teams, motivate them, and resolve conflicts effectively. They are also more likely to exhibit positive emotions that promote a positive work environment and inspire followers to achieve their potential.Research has shown that EI is a stronger predictor of leadership effectiveness than cognitive intelligence (IQ). Leaders with high EI are more likely to demonstrate transformational leadership behaviors, which are characterized by strong motivational skills, a vision for the future, and the ability to inspire and motivate followers.However, EI is not fixed and can be developed through training and self-reflection. Therefore, it is important for leaders to recognize the importance of emotional intelligence and work to improve their EI skills. By doing so, leaders can enhance their effectiveness, build stronger teams, and create a positive work environment that fosters innovation and creativity.中文翻译：情绪智力在领导力中的作用近年来，情绪智力（EI）受到了广泛的研究，其在领导力中的重要性也日益得到认可。
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Adsorption char acter istics of copper , lead, zinc and cadmium ions by tourmaline(环境科学学报英文版) 电气石对铜、铅、锌、镉离子的吸附特性JIANG Kan1,*, SUN Tie-heng1,2 , SUN Li-na2, LI Hai-bo2(1. School of Municipal and Environmental Engineering, Harbin Institute of Technology, Harbin 150090, China. jiangkan522@; 2. Key Laboratory of Environmental Engineering of Shenyang University, Shenyang 110041, China)摘要：本文研究了电气石对Cu2+、Pb2+、Zn2+和Cd2+的吸附特性，建立了吸附平衡方程。
研究四种金属离子的吸附等温线以及朗缪尔方程。
结果表明电气石能有效地去除水溶液中的重金属且具有选择性：Pb2+> Cu2+> Cd2+> Zn2+。
电气石对金属离子吸附量随着介质中金属离子的初始浓度的增加而增加。
电气石也可以增加金属溶液的pH值；发现电气石对Cu2+、Pb2+、Zn2+和Cd2+的最大吸附量为78.86、154.08、67.25和66.67mg/g；温度在25-55℃对电气石的吸附量影响很小。
此外研究了Cu2+、Pb2+、Zn2+和Cd2+的竞争吸附。
同时观察到电气石对单一金属离子的吸附能力为Pb>Cu>Zn>Cd，在两种金属系统中抑制支配地位是Pb>Cu，Pb>Zn，Pb>Cd，Cu>Zn，Cu>Cd，和Cd>Zn。
关键字：吸附；重金属含量；朗缪尔等温线；电气石介绍重金属是来自不同行业排出的废水，如电镀，金属表面处理，纺织，蓄电池，矿山，陶瓷，玻璃。
其中一些是有毒的即使他们的浓度是很低，它们会造成严重的环境问题，危害人类健康(Iqbal and Edyvean，2004)。
电气石是一种复杂的矿石具有潜在的吸附性能，普遍存在于自然界中的矿物中(Bloodaxe，1999)。
电气石的一般公式可以写成XY3Z6[T6O18] [BO3]V3W，X=Ca，Na，K，[空位]；Y=Li，Mg，Fe2+，Mn2+，Al，Cr3+，V3+，Fe3+，(Ti4+)；Z=Mg，Al，Fe3+，V3+，Cr3+；T=Si，Al；B=B，[空位]；V=OH，O-[O(3)]；和W=OH，F，O-[O(1)](Yavuz etal.，2002)。
电气石矿物结晶在空间群R3m 组。
电气石的结构，其特征在于由一组硼三角形，六个四面体，3八面体阳离子Ÿ位点（四面体环内的三角排列）硅酸盐环和一个X位点可以被看成围绕一个31为中心的轴，与八面体阳离子Ž位点（卧四面体环之间）加入各种“岛”给对方周围的31轴。
因此，有各种各样可用的阳离子和阴离子位点（例如，平面三角形，四面体，八面体，以及大量9配位位点）在其中。
因此，有各种各样可用的阳离子和阴离子位点（如平面三角形，四面体，八面体，并在它的大9协调位点）。
电气石的表面被认为具有碱组(Yves et al.，2002)。
基于这些原因，电气石可能具有吸附水溶液中重金属的能力。
近年来，利用天然矿物如高岭石、蒙脱石、磷灰石、沸石，海泡石和斜发沸石吸附水溶液中的重金属污染物也有了广泛的研究(Brigatti etal.，1995；Lo等，1997；Anne等，1999；Garcia etal.，1999；Susane and William，2000；Chantawong etal.，2003)。
虽然对重金属离子与矿物的吸附研究丰富，但关于电气石吸附重金属的研究还很少。
Nakamura and Kubo (1992) 研究了电气石晶体与水的反应。
Tang等（2002）研究了电气石净化的Cu2+废水的机理。
本研究的目的是调查电气石对Cu2+、Pb2+、Zn2+和Cd2+的吸附特性，以及对它们的选择性。
实验室用动力学等温线研究并评估了电气石的吸附能力，研究了接触时间、pH值、和温度对吸附效果的影响。
1 材料和方法1.1 材料电气石取自赤峰煤矿，并在表 1 中给出了其典型的分析。
将电气石破碎到微观层次的细度制成吸附剂。
吸附剂的比表面积是通过高速气体吸附分析仪在77.4Ķ氮气吸附测定。
粒子计数器测定吸附剂的平均粒径（日本，岛津）。
在本研究中使用的金属溶液均为分析纯和硝酸盐化合物的形式，Cu(NO 3)2，Zn(NO 3)2，Cd(NO 3)2，Pb(NO 3)2。
表1电气石的典型分析成分数值 成分 数值 SiO 2，%45 TiO 2，% 0.49 Al 2O 3，%20.9 B 2O 3，% 8.98 Fe 2O 3，%1.78 Na 2O ，% 0.98 FeO ，%1.71 K 2O ，% 0.06 MnO ，%2.62 其他，% 6.93 CaO ，%6.35 比表面积，m 2/g 8.78 MgO ，% 4.74 平均粒径，μm 0.471.2 吸附等温线的研究批量测定电气石对单一金属的吸附等温线；分批实验，通过加入50mL 的金属溶液至含有100mg 电气石的100mL 聚丙烯管中进行。
它们的初始溶液是10-500mg/L ，并盐酸或氢氧化钠将pH 用调整到6.0。
将混合物放在水浴摇床将温度控制在（25±2）℃摇晃1h ，摇晃结束后离心（3000转/分，20分钟），取上清液取。
在上清液中的金属浓度通过原子吸收光谱仪测定(V ARIAN110，USA)。
所列数据时三个独立实验的平均值，利用质量平衡方程(1)计算电气石对金属离子吸附 (Q) 。
最大吸附量通过施加Langmuir 等温方程（2）测定。
B VC C Q )(0-= （1）C q bq Q C max max 11+= （2）其中Q 是金属离子吸附（mg/干重），C 为溶液中金属离子的残留浓度（mg/L ），C 0是在溶液中金属离子的初始浓度（mg/L ），V 是体积的溶液（mL ），B 为电气石的重量（g ），q max 是最大吸附量（mg/g 干重）。
Langmuir 吸附常数b 是关系到能量或净生成焓吸附量(L/mg ； Faust and Aly ，1987)。
2 结果与讨论2.1 接触时间对吸附量的影响电气石对于不同浓度的Cu 2+、Pb 2+、Zn 2+和Cd 2+ 的吸附动力学概况如图 1所示。
在开始的40分钟吸附剂对所有浓度的金属吸收最快，Cu 2+、Pb 2+、Zn 2+和Cd 2+分别为92%、99%、88%和84%；所有金属离子的吸附需要达到平衡为时间约为60分钟。
同时发现在整个期间金属吸附的吸附速率能独立于所使用的金属初始浓度。
1g 电气石对于100mg/L 金属溶液中Cu 2+、Pb 2+、Zn 2+和Cd 2+ 的最大量分别为43.4mg 、 49.4mg 、28.1mg 和23.3mg 。
它们在最大吸附量上的差异被解释与它们的价态和离子半径有关(Puls and Bohn ，1988)。
图1 100mg电气石对于pH=6.0的50mg单金属溶液（10，50 和100 mg/L）中的Cu2+、Pb2+、Zn2+和Cd2+吸收量与接触时间的关系。
2.2 初始的金属离子浓度的影响电气石对Cu2+、Pb2+、Zn2+和Cd2+的吸附能力与初始浓度的函数图如图2所示。
这些实验使用的单一金属离子溶液浓度为10-500mg/L。
每克电气石的吸附量随金属离子的初始浓度的增加而增加；这种增加可能因为电气石颗粒周围存在静电场产生的静电相互作用（相对于共价相互作用)。
由等温线可看出四种金属在较低浓度时陡，说明电气石适合处理低浓度金属溶液。
平衡数据的分析是必要的，以建立一个方程来精确表示结果，并可以用于设计用途。
各种等温线模型已被用于建立吸附平衡系统模型。
Langmuir模型是用来描述矿物吸附过程的最广泛的模型之一。
Langmuir吸附等温线假设单分子层吸附，数据拟合该模型很好（图2）。
从数据的线性变换，计算了Cu2+、Pb2+、Zn2+和Cd2+的朗缪尔参数（最大吸附容量q max、等温线常量b和相关系数R2）的值如表2所示。
四个金属离子的相关系数（R2）很高（>0.99），表明Langmuir等温模型适用于描述在所研究的浓度范围内电气石对这些金属离子的吸附平衡。
Pb2+的q max和b值比Cu2+、Zn2+和Cd2+高，证实了电气石对Pb2+的粘接亲和性铅更强；吸附平衡和线性朗缪尔等温线（图2和3）表明，电气石对金属吸收是化学平衡。
表2显示出了电气石的吸附能力，电气石对Cu2+、Pb2+、Zn2+和Cd2+ 的最大吸附量分别为78.86，154.08，67.25 和66.67 mg/g。
相比之下，海泡石对Cu2+和Zn2+的最大吸附量分别6.9和5.7mg/g (Alastuey etal.，1999)。
因此，数据表明电气石是一种有效的用于去除重金属离子的吸收剂。
图2 100mg电气石对于pH=6.0的50mg单金属溶液（10，50 和100 mg/L）中的Cu2+、Pb2+、Zn2+和Cd2+吸收量与初始浓度的关系。
图2 100mg电气石对于pH=6.0的50mg单金属溶液（10，50 和100 mg/L）中的Cu2+、Pb2+、Zn2+和Cd2+吸收量的Langmuir吸附等温线。
2.3 pH对金属离子吸附效果的影响溶液的pH值已被列为控制金属吸附效果的最重要的变量，研究了pH值从2.0到7.0时对电气石对金属离子吸附效果的影响。
pH值对金属吸收有强烈影响如图4所示。
电气石对溶液中金属的吸收效果随溶液pH值的增大而增大。
吸附平衡时电气石对Cu2+、Pb2+、Zn2+和Cd2+的最大吸附量为48.4，49.4，31.2和28.4mg/g；当pH值为2.0电气石的吸附能力很低，因为很大数量的质子与金属离子竞争吸附位点。
由于溶液的pH上升，质子从官能团解离，电气石的表面增大，从而为更多的负性基团提供给金属离子络合。
100mg电气石对50mL 浓度为100 mg/L的单一金属离子溶液中的Cu2+、Pb2+、Zn2+和Cd2+的pH值如表3所示。
溶液的pH值可能在金属离子溶液与电气石接触后增加，导致这一结果的原因可能是电气石的表面的碱组。
表2 Langmuir常数和相关系数金属离子q max, mg/g b, mg-1R2Cu2+78.86 0.119 0.999Pb2+154.08 0.161 0.994Cd2+67.25 0.028 0.992Cd2+66.67 0.012 0.991图4 pH值对100mg电气石吸附50mg单金属溶液（100mg/L）中的Cu2+、Pb2+、Zn2+和Cd2+吸附效果的影响。