外文参考文献(带中文翻译)
外文参考文献译文及原文【范本模板】
广东工业大学华立学院本科毕业设计（论文）外文参考文献译文及原文系部城建学部专业土木工程年级 2011级班级名称 11土木工程9班学号 23031109000学生姓名刘林指导教师卢集富2015 年5 月目录一、项目成本管理与控制 0二、Project Budget Monitor and Control (1)三、施工阶段承包商在控制施工成本方面所扮演的作用 (2)四、The Contractor’s Role in Building Cost Reduction After Design (4)一、外文文献译文（1）项目成本管理与控制随着市场竞争的激烈性越来越大,在每一个项目中，进行成本控制越发重要。
本文论述了在施工阶段,项目经理如何成功地控制项目预算成本。
本文讨论了很多方法。
它表明，要取得成功，项目经理必须关注这些成功的方法.1。
简介调查显示,大多数项目会碰到超出预算的问……功控制预算成本.2.项目控制和监测的概念和目的Erel and Raz (2000）指出项目控制周期包括测量成……原因以及决定纠偏措施并采取行动。
监控的目的就是纠偏措施的。
.。
标范围内。
3.建立一个有效的控制体系为了实现预算成本的目标，项目管理者需要建立一……被监测和控制是非常有帮助的。
项目成功与良好的沟通密。
决（ Diallo and Thuillier， 2005）.4.成本费用的检测和控制4.1对检测的优先顺序进行排序在施工阶段，很多施工活动是基于原来的计……用完了。
第四,项目管理者应该检测高风险活动，高风险活动最有。
..重要（Cotterell and Hughes, 1995)。
4.2成本控制的方法一个项目的主要费用包括员工成本、材料成本以及工期延误的成本。
为了控制这些成本费用，项目管理者首先应该建立一个成本控制系统：a)为财务数据的管理和分析工作落实责任人员b)确保按照项目的结构来合理分配所有的……它的变化-—在成本控制线上准确地记录所有恰..。
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。
外文文献翻译(图片版)
本科毕业论文外文参考文献译文及原文学院经济与贸易学院专业经济学（贸易方向）年级班别2007级 1 班学号3207004154学生姓名欧阳倩指导教师童雪晖2010 年 6 月 3 日目录1 外文文献译文（一）中国银行业的改革和盈利能力（第1、2、4部分） (1)2 外文文献原文（一）CHINA’S BANKING REFORM AND PROFITABILITY（Part 1、2、4） (9)1概述世界银行（1997年）曾声称，中国的金融业是其经济的软肋。
当一国的经济增长的可持续性岌岌可危的时候，金融业的改革一直被认为是提高资金使用效率和消费型经济增长重新走向平衡的必要（Lardy，1998年，Prasad，2007年）。
事实上，不久前，中国的国有银行被视为“技术上破产”，它们的生存需要依靠充裕的国家流动资金。
但是，在银行改革开展以来，最近，强劲的盈利能力已恢复到国有商业银行的水平。
但自从中国的国有银行在不久之前已经走上了改革的道路，它可能过早宣布银行业的改革尚未取得完全的胜利。
此外，其坚实的财务表现虽然强劲，但不可持续增长。
随着经济增长在2008年全球经济衰退得带动下已经开始软化，银行预计将在一个比以前更加困难的经济形势下探索。
本文的目的不是要评价银行业改革对银行业绩的影响，这在一个完整的信贷周期后更好解决。
相反，我们的目标是通过审查改革的进展和银行改革战略，并分析其近期改革后的强劲的财务表现，但是这不能完全从迄今所进行的改革努力分离。
本文有三个部分。
在第二节中，我们回顾了中国的大型国有银行改革的战略，以及其执行情况，这是中国银行业改革的主要目标。
第三节中分析了2007年的财务表现集中在那些在市场上拥有浮动股份的四大国有商业银行：中国工商银行（工商银行），中国建设银行（建行），对中国银行（中银）和交通银行（交通银行）。
引人注目的是中国农业银行，它仍然处于重组上市过程中得适当时候的后期。
第四节总结一个对银行绩效评估。
外文参考文献译文及原文
目录1介绍 (1)在这一章对NS2的引入提供。
尤其是，关于NS2的安装信息是在第2章。
第3章介绍了NS2的目录和公约。
第4章介绍了在NS2仿真的主要步骤。
一个简单的仿真例子在第5章。
最后，在第.8章作总结。
2安装 (1)该组件的想法是明智的做法，以获取上述件和安装他们的个人。
此选项保存downloadingtime和大量内存空间。
但是，它可能是麻烦的初学者，因此只对有经验的用户推荐。
(2)安装一套ns2的all-in-one在unix-based系统 (2)安装一套ns2的all-in-one在Windows系统 (3)3目录和公约 (4)目录 (4)4运行ns2模拟 (6)ns2程序调用 (6)ns2模拟的主要步骤 (6)5一个仿真例子 (8)6总结 (12)1 Introduction (13)2 Installation (15)Installing an All-In-One NS2 Suite on Unix-Based Systems (15)Installing an All-In-One NS2 Suite on Windows-Based Systems (16)3 Directories and Convention (17)Directories and Convention (17)Convention (17)4 Running NS2 Simulation (20)NS2 Program Invocation (20)Main NS2 Simulation Steps (20)5 A Simulation Example (22)6 Summary (27)1介绍网络模拟器(一般叫作NS2)的版本，是证明了有用在学习通讯网络的动态本质的一个事件驱动的模仿工具。
模仿架线并且无线网络作用和协议(即寻址算法，TCP，UDP)使用NS2，可以完成。
一般来说，NS2提供用户以指定这样网络协议和模仿他们对应的行为方式。
外文文献翻译(英文+中文对照)
外文文献翻译 例如例如：：下面是一个样板下面是一个样板，，如需要更多的机械相关专业的外文文献可以联系QQ: 763077177 (非诚勿扰) Coating thickness effects on diamond coated cutting tools F. Qin, Y.K. Chou,D. Nolen and R.G. ThompsonAvailable online 12 June 2009. Abstract ：Chemical vapor deposition (CVD)-grown diamond films have found applications as a hard coating for cutting tools. Even though the use of conventional diamond coatings seems to be accepted in the cutting tool industry, selections of proper coating thickness for different machining operations have not been often studied. Coating thickness affects the characteristics of diamond coated cutting tools in different perspectives that may mutually impact the tool performance in machining in a complex way.In this study, coating thickness effects on the deposition residual stresses, particularly around a cutting edge, and on coating failure modes were numerically investigated. On the other hand, coating thickness effects on tool surface smoothness and cutting edge radii were experimentally investigated. In addition, machining Al matrix composites using diamond coated tools with varied coating thicknesses was conducted to evaluate the effects on cutting forces, part surface finish and tool wear.The results are summarized as follows. Increasing coating thickness will increase the residual stresses at the coating–substrate interface. On the other hand, increasing coating thickness will generally increase the resistance of coating cracking and delamination. Thicker coatings will result in larger edge radii; however, the extent of the effect on cutting forces also depends upon the machining condition. For the thickness range tested, the life of diamond coated tools increases with the coating thickness because of delay of delaminations. Keywords: Coating thickness; Diamond coating; Finite element; Machining; Tool wear1. IntroductionDiamond coatings produced by chemical vapor deposition (CVD) technologies have been increasingly explored for cutting tool applications. Diamond coated tools have great potential in various machining applications and an advantage in fabrications of cutting tools with complex geometry such as drills. Increased usages of lightweight high-strength components have also resulted in significant interests in diamond coating tools. Hot-filament CVD is one of common processes of diamond coatings and diamond films as thick as 50 µm have been deposited on various materials including cobalt-cemented tungsten carbide (WC-Co) . There have also been different CVD technologies, e.g., microwave plasma assisted CVD , developed to enhance the deposition process as well as the film quality too. However, despite the superior tribological and mechanical properties, the practical applications of diamond coated tools are still limited.Coating thickness is one of the most important attributes to the coating system performance. Coating thickness effects on tribological performance have been widely studied. In general, thicker coatings exhibited better scratch/wear resistance performance than thinner ones due to their better load-carrying capacity. However, there are also reports that claim otherwise and . For example, Dorner et al. discovered, that the thickness of diamond-like-coating (DLC), in a range of 0.7–3.5 µm, does not influence the wear resistance of the DLC–Ti6Al4V . For cutting tool applications, however, coating thickness may have a more complicated role since its effects may be augmented around the cutting edge. Coating thickness effects on diamond coated tools are not frequently reported. Kanda et al. conducted cutting tests using diamond-coated tooling . The author claimed that the increased film thickness is generally favorable to tool life. However, thicker films will result in the decrease in the transverse rupture strength that greatly impacts the performance in high speed or interrupted machining. In addition, higher cutting forces were observed for the tools with increased diamond coating thickness due to the increased cutting edge radius. Quadrini et al. studied diamond coated small mills for dental applications . The authors tested different coating thickness and noted that thick coatings induce high cutting forces due to increased coating surface roughness and enlarged edge rounding. Such effects may contribute to the tool failure in milling ceramic materials. The authors further indicated tools with thin coatings results in optimal cutting of polymer matrix composite . Further, Torres et al. studied diamondcoated micro-endmills with two levels of coating thickness . The authors also indicated that the thinner coating can further reduce cutting forces which are attributed to the decrease in the frictional force and adhesion.Coating thickness effects of different coating-material tools have also been studied. For single layer systems, an optimal coating thickness may exist for machining performance. For example, Tuffy et al. reported that an optimal coating thickness of TiN by PVD technology exists for specific machining conditions . Based on testing results, for a range from 1.75 to 7.5 µm TiN coating, thickness of 3.5 µm exhibit the best turning performance. In a separate study, Malik et al. also suggested that there is an optimal thickness of TiN coating on HSS cutting tools when machining free cutting steels . However, for multilayer coating systems, no such an optimum coating thickness exists for machining performance .The objective of this study was to experimentally investigate coating thickness effects of diamond coated tools on machining performance — tool wear and cutting forces. Diamond coated tools were fabricated, by microwave plasma assisted CVD, with different coating thicknesses. The diamond coated tools were examined in morphology and edge radii by white-light interferometry. The diamond coated tools were then evaluated by machining aluminum matrix composite in dry. In addition, deposition thermal residual stresses and critical load for coating failures that affect the performance of diamond coated tools were analytically examined.2. Experimental investigationThe substrates used for diamond coating experiments, square-shaped inserts (SPG422), were fine-grain WC with 6 wt.% cobalt. The edge radius and surface textures of cutting inserts prior to coating was measured by a white-light interferometer, NT1100 from Veeco Metrology.Prior to the deposition, chemical etching treatment was conducted on inserts to remove the surface cobalt and roughen substrate surface. Moreover, all tool inserts were ultrasonically vibrated in diamond/water slurry to increase the nucleation density. For the coating process, diamond films were deposited using a high-power microwave plasma-assisted CVD process.A gas mixture of methane in hydrogen, 750–1000 sccm with 4.4–7.3% of methane/hydrogen ratio, was used as the feedstock gas. Nitrogen gas, 2.75–5.5 sccm, was inserted to obtain nanostructures by preventing columnar growth. The pressure was about 30–55 Torr and the substrate temperature was about 685–830 °C. A forward power of 4.5–5.0 kW with a low deposition rate obtained a thin coating; a greater forward power of 8.0–8.5 kW with a highdeposition rate obtained thick coatings, two thicknesses by varying deposition time. The coated inserts were further inspected by the interferometer.A computer numerical control lathe, Hardinge Cobra 42, was used to perform machining experiments, outer diameter turning, to evaluate the tool wear of diamond coated tools. With the tool holder used, the diamond coated cutting inserts formed a 0° rake angle, 11° relief angle, and 75° lead angle. The workpieces were round bars made of A359/SiC-20p composite. The machining conditions used were 4 m/s cutting speed, 0.15 mm/rev feed, 1 mm depth of cut and no coolant was applied. The selection of machining parameters was based upon previous experiences. For each coating thickness, two tests were repeated. During machining testing, the cutting inserts were periodically inspected by optical microscopy to measure the flank wear-land size. Worn tools after testing were also examined by scanning electron microscopy (SEM). In addition, cutting forces were monitored during machining using a Kistler dynamometer.5. ConclusionsIn this study, the coating thickness effects on diamond coated cutting tools were studied from different perspectives. Deposition residual stresses in the tool due to thermal mismatch were investigated by FE simulations and coating thickness effects on the interface stresses were quantified. In addition, indentation simulations of a diamond coated WC substrate with the interface modeled by the cohesive zone were applied to analyze the coating system failures. Moreover, diamond coated tools with different thicknesses were fabricated and experimentally investigated on surface morphology, edge rounding, as well as tool wear and cutting forces in machining. The major results are summarized as follows.(1) Increase of coating thickness significantly increases the interface residual stresses, though little change in bulk surface stresses.(2) For thick coatings, the critical load for coating failure decreases with increasing coating thickness. However, such a trend is opposite for thin coatings, for which radial cracking is the coating failure mode. Moreover, thicker coatings have greater delamination resistance.(3) In addition, increasing the coating thickness will increase the edge radius. However, for the coating thickness range studied, 4–29 µm, and with the large feed used, cutting forces were affected only marginally.(4) Despite of greater interface residual stresses, increasing the diamond coating thickness, for the range studied, seem to increase tool life by delay of coating delaminations.AcknowledgementsThis research is supported by National Science Foundation, Grant No.: CMMI 0728228. P. Lu provided assistance in some analyses.金刚石涂层刀具的涂层厚度的影响作者：F. Qin, Y.K. Chou,D. Nolen and R.G. Thompson发表日期：2009摘要：化学气相沉积法（CVD），金刚石薄膜的发现，作为涂层刀具的应用。
参考文献中文的英文对照
参考文献中文的英文对照在学术论文中，参考文献是非常重要的一部分，它可以为论文的可信度和学术性增添分数，其中包括中文和英文文献。
以下是一些常见的参考文献中文和英文对照：1. 书籍 Book中文：王小明. 计算机网络技术. 北京：清华大学出版社，2018.英文：Wang, X. Computer Network Technology. Beijing: Tsinghua University Press, 2018.2. 学术期刊 Article in Academic Journal中文：张婷婷，李伟. 基于深度学习的影像分割方法. 计算机科学与探索，2019，13(1)：61-67.英文：Zhang, T. T., Li, W. Image Segmentation Method Based on Deep Learning. Computer Science and Exploration, 2019, 13(1): 61-67.3. 会议论文 Conference Paper中文：王维，李丽. 基于云计算的智慧物流管理系统设计. 2019年国际物流与采购会议论文集，2019：112-117.英文：Wang, W., Li, L. Design of Smart Logistics Management System Based on Cloud Computing. Proceedings of the 2019 International Conference on Logistics and Procurement, 2019: 112-117.4. 学位论文 Thesis/Dissertation中文：李晓华. 基于模糊神经网络的水质评价模型研究. 博士学位论文，长春：吉林大学，2018.英文：Li, X. H. Research on Water Quality Evaluation Model Based on Fuzzy Neural Network. Doctoral Dissertation, Changchun: Jilin University, 2018.5. 报告 Report中文：国家统计局. 2019年国民经济和社会发展统计公报. 北京：中国统计出版社，2019.英文：National Bureau of Statistics. Statistical Communique of the People's Republic of China on the 2019 National Economic and Social Development. Beijing: China Statistics Press, 2019.以上是一些常见的参考文献中文和英文对照，希望对大家写作有所帮助。
外文文献译文——参考范例
本科毕业设计（论文）外文参考文献译文及原文学院自动化学院专业电气工程及其自动化（电力系统自动化方向）年级班别2011级3班学号学生姓名指导教师2015年3月10日通过对磁场的分析改进超高压变电站扩展连接器的设计Joan Hernández-Guiteras a, Jordi-Roger Ribaa,⇑, LuísRomeralba UniversitatPolitècnica de Catalunya, Electrical Engineering Department, 08222 Terrassa, Spainb UniversitatPolitècnica de Catalunya, Electronic Engineering Department, 08222 Terrassa, Spain摘要：在世界上很多的国家，电力需求的增长比输电容量的发展更快。
由于环境的限制、社会的担忧以及经济上的投入，建设新的输电线路是一项严峻的挑战。
除此以外，输电网经常要承担接近额定容量的负载。
因此，提高输电系统的效率和可靠性受到了关注。
这项研究主要针对一个400KV，3000A，50Hz的超高压变电站扩展连接器，用于连接两个母线直径均为150mm的变电站。
该变电站连接器是一个四线制的铝导线，为母线之间的相互电能传输提供了路径。
前期的初步试验显示：电流在输电线路中的不平衡分布，主要是受到了距离的影响。
应用一个三维的有限元素法，可以改进设计，以及对改进前后两个版本的连接器的电磁性能和热性能进行评估比较。
这份报告中将提出：在实验室条件下的检验已经验证了仿真方法的准确性。
这也许将会是促进变电站连接器设计进程的一个很有价值的工具。
因此，将不仅仅提高其热性能，还将提高其可靠性。
关键词：变电站连接器、超高压、电力传输系统、有限单元法、数值模拟、临近效应、热学分析1.引入全球能源需求的频繁增长，连同分散的和可再生能源份额的增长促进超高压和特高压电力传输系统[1]的建设和研究。
外文参考文献译文及原文
广东工业大学华立学院本科毕业设计（论文）外文参考文献译文及原文系部城建学部专业土木工程年级 2011级班级名称 11土木工程9班学号 23031109000学生姓名刘林指导教师卢集富2015 年5 月目录一、项目成本管理与控制 0二、Project Budget Monitor and Control (1)三、施工阶段承包商在控制施工成本方面所扮演的作用 (2)四、The Contractor's Role in Building Cost Reduction After Design (4)一、外文文献译文（1）项目成本管理与控制随着市场竞争的激烈性越来越大，在每一个项目中，进行成本控制越发重要。
本文论述了在施工阶段，项目经理如何成功地控制项目预算成本。
本文讨论了很多方法。
它表明，要取得成功，项目经理必须关注这些成功的方法。
1.简介调查显示，大多数项目会碰到超出预算的问……功控制预算成本。
2.项目控制和监测的概念和目的Erel and Raz (2000)指出项目控制周期包括测量成……原因以及决定纠偏措施并采取行动。
监控的目的就是纠偏措施的...标范围内。
3.建立一个有效的控制体系为了实现预算成本的目标，项目管理者需要建立一……被监测和控制是非常有帮助的。
项目成功与良好的沟通密...决( Diallo and Thuillier, 2005)。
4.成本费用的检测和控制4.1对检测的优先顺序进行排序在施工阶段，很多施工活动是基于原来的计……用完了。
第四，项目管理者应该检测高风险活动，高风险活动最有...重要(Cotterell and Hughes, 1995)。
4.2成本控制的方法一个项目的主要费用包括员工成本、材料成本以及工期延误的成本。
为了控制这些成本费用，项目管理者首先应该建立一个成本控制系统：a)为财务数据的管理和分析工作落实责任人员b)确保按照项目的结构来合理分配所有的……它的变化--在成本控制线上准确地记录所有恰...围、变更、进度、质量）相结合由于一个工程项目......虑时间价值影响后的结果。
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。
外文参考文献译文及原文
目录来源：/p-98402307.html外文原文1外文翻译10With regard to the construction of China's Financial Accounting ObjectivesAbstractThe objective of financial accounting financial accounting theory, the logical starting point for research, while it guides the financial accounting practices and is subject to the accounting environment. Articles by introducing the basic objectives of financial accounting content and objectives of financial accounting theory, the two schools of thought, expounded the objectives of corporate financial accounting position the status quo, concludes with the construction of China's goal of financial accounting principlesKeywords: financial accounting objectives, financial and accounting goal theory,building principleFirst, the basic connotation of financial accounting objectivesFinancial accounting goal is to achieve the purpose of accounting is the starting point to build the structure of accounting theory is about the accounting system should be achieved position of the abstract category. It is the communication of financial accounting information and accounting environment, a bridge connecting the accounting theory and accounting practice of bonds. It is the financial and accounting information systems to achieve the desired operation or realm. The study is to address financial and accounting services to whom and how services. Accounting objective is to accounting changes in the environment with the constant development and change, due to accounting objectives derived from the accounting practices, the external environment and thus be able to reconcile with the accounting system of organic. Moreover, the accounting goal is the starting point of Accounting Research, is the highest level of accounting theory, accounting for all mechanisms within the system around the role of accounting objectives, through the optimization of accounting practices to achieve accounting objectives. Financial accounting objectives include two aspects, namely, to whom the financial accounting information, and provide what information. The former relates to the specific objectives of financial accounting, which involves the quality of accounting information.Building a sound financial accounting objectives, should have a systematic, stability, usability and advanced features. Systemic, that the accounting objectives of different levels, should include basic accounting objectives and specific accounting objectives, the former is a highly condensed summary of accounting objectives and general description of the latter is the former refining, basic accounting objectives and specific accounting objectives close combined in order to provide a complete accounting target system. Stability, namely the financial and accounting goal should be relatively stable and will not often change. Practicality, that is, a period of time, this goal of financial accounting can be applied to the period, accounting for the specific situation and the current accounting environment. Advanced, is effective for accounting financial accounting objectives of the role of the necessary guarantees.Second, the theory of financial accounting objectives of the two schools of thought1. entrusted with the responsibility of school. According to the school point of view, fiduciary responsibility can be explained as follows: ①the resources entrusted to parties entrusted to manage the resources entrusted to the commissioning party. Fiduciary parties have therefore undertaken a reasonable and effective management and application of resources and entrusted the responsibility of increasing the value of it as much as possible; ②the resources entrusted to the party who had faithfully reported by the resources entrusted to carry out their fiduciary duties of the process and obligation of result. Which is mainly carried out by means of financial reporting. Many scholars argue that because in some external environment, businesses many of the resources directly from their environment, so as a resource trustee side of enterprise management authorities also have an important social responsibility, that is, the maximum to maintain a good environment for business communities to effectively utilize and develop human resources.Fiduciary duty to the objective of financial accounting with special emphasis on the accounting measurement results must be objective, reliable, and to help provide trustee's fiduciary duty to fulfill the conditions of economic management of information, help it to conduct performance evaluations. Therefore, the school requires that companies use historical cost accounting measurement measurement model.2, decision-making useful in school. Decision-useful school of thought, the financial objective of the report is to provide decision-useful information on the user information. In 1978 the U.S. Financial Accounting Standards Board (FASB) released the first concept of Notice No. l, the objective of financial reporting identified as the following three aspects: ①financial reporting should provide for present and potential investors, creditors and other users to make a reasonable investment, credit and similar decision-useful information. This information is for those who is familiar with business and economic activities, and are willing to diligently study the kind ofinformation very people who should be comprehensive. ②financial reporting should provide help to current and potential investors, creditors and other users of evaluation from the sale, payment, maturity securities or loans such as real income derived from the amount of time distribution and uncertainty information. ③financial report should be able to provide information on the enterprise's economic resources, claims to these resources (enterprise to transfer resources to other subjects of the responsibilities and rights of property owners), and so that the resources and the claims of these resources a change in the transactions, matters and circumstances impact of information.Third, corporate financial accounting targeting the status quo1, financial accounting objectives should be divided into two levels: basic financial accounting goals and objectives of financial accounting. Basic financial accounting financial accounting research goal is the starting point is the financial accounting system operation's ultimate goal. It is in the financial accounting system, the dominant goal and directly constrain the specific objectives of financial accounting, but also reflected the objective requirements of economic management. Specific objectives of financial accounting is the basic objectives of financial accounting and the achievement of the specific expression is under the guidance of the basic objectives of engaging in financial and accounting management activities to achieve goals. Basic financial accounting objectives based on financial and accounting based on assumptions, the general environment, using standardized methods of deductive method to derive the basic principles of financial accounting and specific guidelines in order to achieve the standards of financial accounting practices to meet the community's financial and accounting information quality needs. Basic financial accounting objectives applies to all stages of historical development, from a different historical circumstances specific financial accounting objective abstract out commonalities; the specific objectives of financial accounting due to the historical background, characteristics of the times vary.2, the Financial Accounting basic goal should be to provide information to meet the needs of financial accounting information, accountability and decision-useful concept is the concept of two specific objectives of financial accounting. Basic financial accounting objectives applies to all stages of historical development, from a different historical circumstances of specific financial and accounting abstract out common goals - to provide information to meet the financial and accounting information needs. Fiduciary duty concept holds that the information provided is for clients (already investors) to evaluate the fulfillment of fiduciary duty in order to make whether to continue the commission - the relationship between accountability in decision-making; decision-usefulness view that the provision of information is tosatisfy the investors, creditors etc. (including existing and potential) for investment, credit and other decision-making. Can be seen that there is commonality between the two. Which is to provide information to meet the information needs of those needs. The difference is the main information needs of those who are different. The main concept of fiduciary responsibility for the information needs of those who have become investors - clients; decision-usefulness view the information needs of those for the existing and potential investors. In different historical periods, different users of financial accounting information. Can be seen, both the application of different historical circumstances, is a product of different historical circumstances, therefore, they belong to the specific objectives of financial accounting. The historical circumstances at that time with a certain degree of rationality. However, from the perspective of historical development and study, then due to historical changes in the environment but there are some limitations. Therefore, we can not blindly criticize these two points, we can not blindly to co-ordinate the relationship between the two. Is no conflict between the two is that the financial accounting objectives of the two specific stages of development. Because of historical continuity and the ensuing environmental characteristics, both in a historical period of development alternating and overlapping, expressed as the integration of the two.Fourth, to build China's goal of financial accounting principleI believe that the positioning of China's accounting objectives should follow the following principles:1, should be based on the characteristics of China's accounting environment to meet the requirements of users of accounting information in China, seeking truth from facts to formulate accounting objectives. According to China's unique accounting environment, we may think first of the main users of accounting information is a national function departments and banks, followed by non-state economy and the mass of investors and stock market investors, the accounting information needs of its overall locate in the management type investment to provide a true and reliable accounting information. However, there are still a part of China's securities market to professional investors, and along with the structure of listed companies, investors are constantly changing, this part of the ratio will gradually increase, therefore, must also consider the potential future of professional investors on the decision-useful accounting information demand.2, development of accounting objectives, they need to follow the objective law of development of accounting objectives, but also consider the accounting objective of the forward-looking. We are in the development of accounting objectives, taking full account of the historical development of accounting objectives of the law, while also taking into account the future vitality of accounting objectives. As a conceptual framework described in the accounting goal should not be too narrow and should not consider only the immediate, where possible, it can be predicted that the accounting should reflect the change in the environment of accounting objectives as basic requirements. With the constant deepening of China's ownership structure, the market economy continues to develop, continuously improve the quality of accounting personnel, we are decision-useful accounting information is bound to increase the supply capacity.3, comply with international accounting standards convergence at a macro level, with international practice. By targeting a comparison of accounting can be found, asa mainstream school, "School Accountability" and "school of decision-useful" point of view there is a mutual integration of the trend, national accounting profession (including the International Accounting Standards Board) accounting objectives are generally defined requirement is to consider the requests for fiduciary duty to consider the usefulness of the decision-making requirements.Through this analysis of the financial accounting objectives, the authors try and give our country's current economic environment, financial accounting objectives: Because the ROC to establish a socialist market economy, unlike the capitalist market economy, in the reform process, the state and collective interests of the need to highlight the Government is subject to the most basic client, to meet the needs of financial revenue and expenditure to meet the needs of the macro-control, but also to safeguard the interests of small and medium investors, we should fully reflect the state-owned enterprises entrusted - fiduciary responsibility to maintain bonds the interests and so on, and thus our accounting objectives are: for the government to balance the balance of payments and macroeconomic regulation and control of financial information to provide true; for small and medium investors, large shareholders, the true value of financial information; for the state-owned commercial banks and other major debt to provide true of financial information; for the government to provide the commission entrusted with the responsibility of state-owned enterprises and operational performance of financial information; to the public disclosure of the Government's delegate responsibility.References:1, Cai Haiyan. Chinese enterprises targeting financial accounting [J]. Economist, 2006 (12).2, Wuhai Wei, Liu expansion. From capital market development on Financial Accounting targeting [J]. China Science and Technology Information, 2005 (9).3, Xiao-Jun Zhang. Analysis of the Financial Accounting targets [J]. Shanxi and taxation, 2006 (8).外文翻译中国财务会计目标的构建摘要财务会计的目标是财务会计理论研究的逻辑起点,而它指导着财务会计实务发展并且受会计环境影响。
外文参考文献及翻译
Study on the Tax Planning of Enterprise Income TaxVogt WollenE-mail: chc0910.Department of Accounting and Financial Affairs, Washington UniversityTel: 86-24-8168-1354 E-mail: agjie126.AbstractThe enterprise income tax occupies very important status in the tax paying of enterprise, and it has large space of tax planning. Under the background that the new enterprise income tax law was issued, we discussed the problem how to use tax planning to reduce the tax burden of enterprise and realize the maximization of the total profit for the enterprise. In this article, we studied the tax financing in the stage of enterprise financing from the selection of financing mode and the confirmation of financing channel, and put forward that the enterprise should select the liability financing mode to the largest extent in the critical risk range of equity structure. We studied the tax planning in the stage of investment of enterprise from three aspects including correctly selecting the investment direction, confirming proper enterprise organization form and selecting tax saving investment subject. We studied the tax planning from two aspects such as income and charge deduction. We studied the tax planning in the distribution stage of enterprise management result from first utilizing taxable income to compensate the loss, the loss recovering sequence of domestic investment profit return and the profit distribution strategy in the low tax region. For above aspects, we all put forward our own new theoretical opinions.Keywords: Enterprise income tax, Tax planning, Tax preferenceComparing with the old enterprise income law, the new enterprise income law changed in many aspects such as the taxpayer, the pre-tax deduction, and the tax preference, which put forward new task for the tax planning of the enterprise income tax. Under the background of new enterprise income tax, we will discuss the tax planning in the main stages such as the enterprise financing, investment, management and distribution.1. Tax planning in the stage of enterprise financingThe tax planning of the income tax in the stage of enterprise financing mainly includes the contents about the financing mode and the financing channel.1.1 Tax planning of financing modeThe financing modes of enterprise mainly include the equity financing and liability financing, and two different financing modes will produce different tax results. Generally speaking, under the fixed tax rate level, the liability financing can produce the interest rigid cost which can be reported before tax. When the account profit is adjusted as the taxable income, the tax law allows that the interest expenditure induced by the liability can be deducted before tax in the same interest rate regulated by the Bank in the same period, which equals that the state finance assumes a quarter of interest cost fro the enterprise. The equity financing is the flexible cost of bonus stock which can be reported after tax. The mode that the enterprise provides bonus stock and dividend to the investors is only one item of the distraction of post-tax profit (net profit), and it must be distributed after tax. The tax saving difference between two financing modes is very obvious. In the equity structure of enterprise, the proportion of the liability equity is higher, and the saving effect of the tax cost is more significant. So under the premise that the rate of or return on investment is higher than the liability cost rate, enhancing the proportion of liability financing will bring extra economic benefits for the owner of the enterprise, and finally increase the value of the enterprise. But we should also pay attention to that will increase the financial risk of the enterprise, and excessive liability will even induce the abnormality of the enterprise equity structure,and the liability crisis will make the financial status of the enterprise fall into collapse. Therefore, before the enterprise makes the tax planning of financing mode, it must ensure that the equity structure is in the critical risk range.1.2 Tax planning of enterprise financing channelThe financing channels of enterprise mainly include bank loan, self-accumulation of enterprise, inter-enterprise lending, interior collection of enterprise, bond or stock issuance and commercial credit. Under usual situation, the sequence of the tax burden from heavy to light is self-accumulation of enterprise, bank loan, inter-enterprise lending and interior collection of enterprise. The principle of tax planning of financing channel is that under the premise that the equity structure is to select the channel with higher profit and lower harm in the critical risk range, through comparing the advantages and disadvantages of various financing channels.2. Tax planning in the investment stage of enterpriseFor the tax planning in the investment stage of enterprise, we mainly consider three aspects, i.e. the selection of investment direction, the selection of enterprise organization form and the selection of investment mode.2.1 Selecting correct investment directionThe new enterprise income tax established the new tax preference which gave priority to the industrial preference, assisted by the regional preference, giving attention to the social advancement. Investors should select the investment industry to reduce the tax burden according to the regulations about the national industrial policies and tax preference, and response the industrial policy guidance of the government. First, because the industrial select possesses strategic meanings for the development trend of the enterprise, so when the investors make the decision of industrial investment, they should scientifically demonstrate the investment and carefully make the decision, and they should consider not only their own industrial advantages, but also national industrial support policies, industrial tax preference policies, and make the rare resources of the enterprise to the green sunrise industries such as the agriculture, scientific technology, environment protection and energy saving. Second, the enterprise income tax regulated regional preference for Chinese western regions, minority regions and special economic zones, and the enterprise should study out multiple selectable investment programs in possible investment regions, and it should not only compare the cost incomes of various regional investment programs, but compare the tax levels of various programs, and make the comprehensive evaluation for the comprehensive benefits of various regional investment programs, which can not only reduce the tax burden, but find the regional investment program with maximum economic benefit.2.2 Selecting proper enterprise organization formThe tax planning of enterprise organization form should mainly consider four parts including establishment, expansion, division and merger. First, we will study the tax planning when the enterprise is established and select the organization form. According to the organization form, the enterprise types include individual proprietorship enterprise, partnership enterprise and limited corporation which can be divided into limited liability company and joint stock limited partnership, and because the tax system regulates different tax burden levels for the enterprises with different organization forms, so the establishment costs and advantages of different organization forms are different, and the tax is one of factors we should consider when we select the organization form of the enterprise. Especially when the organization form of the enterprise has large influence to the production and management, the tax will be the important factor which we should consider, and investors can select the organization form of the enterprise to reduce the tax burden for the enterprise. Second, we will research the tax planning when the enterprise is expanded and needs to select the organization form. Enterprise always actualizes the scale expansion by increasing branches, but the tax policies for the branches with different forms in the tax law are obviously different, so enterprise should select the organization form of the branch. For the filiale and the subsidiary company, they respectively have their advantages and disadvantages for the tax, so the loss of the branch can counteract the gain of the parent company and reduce the total taxable income of the company. The subsidiary company and the parent company are regarded as two entities in the law, but the subsidiary company can obtain various tax preference policies regulated by the laws or local government. So the enterprise should comprehensively consider the profit ability of the branch when it selects the form of the branch, and it should adopt the form of filiale when the branch is in the loss period, and adopt the form of subsidiary company when the branch is in the profit period. Third, we will study the tax planning in the division and merger of the enterprise. According to the regulations of the enterprise income law, enterprises should pay the income tax by 25%, but it also regulates that the small-sized profit-making enterprise can pay the income tax by 20%, so the middle and small-sized enterprise can adopt the division measure to separate the branch from the enterprise to reduce the taxable income and the tax burden. The enterprise income tax regulates that the profitable enterprise annexes unprofitable enterprise, it can use the accumulated loss of the unprofitable enterprise to counteract the profit of the profitable enterprise and reduce the taxable income and the tax burden. Therefore, in the merger of enterprises, the profitable enterprise can reduce the enterprise income tax by annexing unprofitable enterprises.2.3 Selecting the investment subject of tax savingAccording to different forms of investment subject, the investment of enterprise can be divided into monetary investment, tangible investment and immaterial investment. The monetary investment doesn’t increase the tax burden of investors, but it will influence the cash flux and payment ability of the enterprise. Different tax regulations aim at different tangible investment types, for example, for the estate investment, investors need not pay relative sales tax (if the investor belongs to the real estate enterprise, the land value increment tax needs not be paid temporarily), and the depreciation of the estate can be deducted before tax to reduce the tax base of the enterprise income tax. For the sock-in-trade investment, the tax law will regard it as the sales goods and increase the tax bases of the value increment tax and the enterprise income tax, and the enterprise need pay the increment tax and the enterprise income tax. The immaterial investment can deduct the withholding income tax for the enterprise, and realize the deduction before tax through amortization year by year, which can reduce the tax base of the enterprise income tax. So when the enterprise selects the investment subject, it can select the tangible investment and immaterial investment which are better than the monetary investment from the view of the invested enterprise. Certainly, for the view of investing enterprise, it will assume more tax burdens such as the enterprise income tax,the increment tax and the consumption tax when it selects the tangible investment and immaterial investment, so the investing enterprise should comprehensively consider the tax burdens of two parties to select the proper investment form.3. Tax planning in the production and management stage of enterpriseThe tax base of the enterprise income tax is the taxable income amount which equals to that an enterprise’s total income amount of each tax year deducts the tax-free incomes, tax-exempt incomes, each deduction items as well as the permitted remedies for losses of the previous years. And the income items, tax-free incomes and tax-exempt incomes and each deduction items are all generated in the production and management of the enterprise. So the tax planning of the enterprise income tax in the production and management can be implemented from two items such as the income items and the deduction items.3.1 Tax planning of incomeThe total income amount of the enterprise in the present term is decided by the sales amount of the product, the unit sales price of the product and the selected sales mode of the product, so the tax planning of the enterprise income tax about the income mainly includes the scale of production and sale, the sales price and the sales mode. First, for the planning of production and sale scale, under the premise of certain sale unit price, the income scale of the enterprise is decided by the sales amount. The scale of production and sale belongs to the item independently controlled by the enterprise, and the scale of production and sale will influence the tax burden of the enterprise which will influence the scale of production and sale in the same way. Therefore, when the enterprise confirms the scale of production and sale, it must consider the tax burden at term. According to the enterprise’s self management ability, the enterprise should find the critical point of profit and loss, and seek the scale of production and sale with maximum profits. Second, for the planning of sales price, under the premise of certain production and sale amount, the income scale of the enterprise is decided by the price level which is also the item independently controlled by the enterprise. The enterprise should consider many factors such as the cost level, the market demand and the competition strategy, and the tax burden level is the important factor which should be considered by the enterprise, and the confirmation of the sales price can not only include the pre-tax income and income tax of the enterprise, but will directly influence the increment tax and other relative taxes. In the tax planning of income, we should take the sales price as the factor we should mainly considered. Third, for the planning of sales mode, in the sales process of the product, the enterprise possesses the independent selection right to the sales mode, and different sales mode always apply in different tax policies, i.e. the treatment difference of tax exists in this aspect, which offers the possibility to utilize different sales mode to plan the income tax.In a word, under the premise disobeying the tax law, the enterprise should compress the income scale which has exceeded the critical point of the tax rate from the sales scale and the sales price, and make the enterprise obtain the preference policies of low tax rate. For the selection of sales mode, the enterprise should delay the implementation of the income and the tax obligation to the best, which will not only compress the income scale in the present term to make the enterprise obtain the preference policy of low tax rate, but also make the enterprise obtain the profit of interest-free loan because of delaying the implementation of tax obligation.3.2 Tax planning of cost charge deductionThe payout of the enterprise can be divided into the profitable payout and the capital payout according to the time of the profitable term. The profitable payout should be reported in the present cost charge, and the capital payout is divided and respectively reported in the cost charges of the present and future terms. For these two sorts of payout, the planning of the enterprise income tax should treat them differently.3.2.1 Tax planning of profitable payoutBecause different situations of profit and loss, and different tax preferences will differently influence the tax planning ofenterprise, so we should respectively plan the tax of the profitable payout aiming at different situations of profit and loss. First, suppose the enterprise is profitable, because the profitable payout can be deducted from the enterprise income tax, the enterprise should select the planning method with large prophase cost. To make the tax deduction effect of the cost exert its function as soon as possible, and delay the realization of the profit, then enterprise should delay the tax obligation time of the income tax. Second, suppose the enterprise is in loss, the planning method should be combined with the loss remedy of the enterprise. The enterprise should try to make the cost charge in the year with pretax loss remedy higher and make the cost charge in the year without or incompletely with pretax loss remedy lower, and accordingly ensure the tax reduction effect of the cost charge will be exerted to the largest extent. Finally, suppose the enterprise is enjoying the preference policy of the enterprise income tax, because the tax deduction effect of the cost charge in the tax deduction period will completely or partly be deducted through the deduction preference, so the enterprise should select the planning method which has few costs in the tax deduction period and has more costs in the non-tax-deduction period.3.2.2 Tax planning of capital payoutAs the modernization degree of enterprise is gradually enhanced, the proportion of the purchase payout of the long-term assets such as the fixed assets and immaterial assets which reflect the progress of the technology of the enterprise is higher and higher, and the tax planning of the fixed assets depreciation and the immaterial assets salesmanship possesses special importance in the tax planning of the enterprise income tax. First, the tax law doesn’t recogn ize the devaluation preparation of long-term assets which the enterprise picks up, but the taxpayer can utilize the relative regulations about the subsequent expenses of the long-term assets to adjust the depreciation base. The enterprise should combine the long-term development, rebuild the fixed assets designedly, enhance the technical level of the enterprise, and improve the comprehensive competition strengthen of the enterprise. At the same time, the enterprise can put the subsequent expenses according with the capitalization conditions into the fixed assets cost, increase the depreciation picking base, and accordingly increase the depreciation amount of the deduction, reduce the taxable income of the present term and save the tax. For various payouts wh ich don’t accord with the confirmation conditions of long-term assets, they should be counted into the profit and loss of the present term. Second, the “Chinese Enterprise Income Tax Law” regulated that the fixed assets of the enterprise needed to be depreciated quickly because of technical progress, the enterprise could reduce the depreciation fixed number of year or adopt the method of quick depreciation. To reduce the depreciation year can quicken the withdrawal of the costs, move the anaphase cost charges to the anterior period, and move the prophase account profit to the latter period. When the tax rate is fixed, the delayed payment of the income tax equals to obtain an interest-free loan from the country. When the tax rate is not fixed, the extension of the depreciation term can also reduce the tax burden for the enterprise. And the selection of the depreciation method of the long-term assets should be scientific, reasonable and legal. Finally, when the enterprise is in the non-deduction period of the income tax, taxpayer should apply for reducing the residual proportion for the tax department in time according to the characters of the assets. When the residual proportion is reduced, the depreciation tax deduction will increase, which could not only maintain the taxpayer’s right, but bring large tax benefit for the taxpayer.4. Tax planning in the management result distribution stage of enterprise4.1 First utilizing the taxable income to compensate the lossFor the yearly loss of the enterprise, the tax law regulates to allow the enterprise uses the pretax profit in the next year to compensate it. And if the profit in the next year is not enough to compensate, the enterprise is allowed to compensate the loss year after year, but the longest term should be limited in 5 years. In this way, the enterprise can use the selection right of the assets price counting and amortization method allowed by the tax law, and the selection right of the expenses reported range standard to more report the pretax deduction items and deduction amount, and continue to induce the loss before the term of five years is at term, accordingly to prolong the term of the preference policy.4.2 Arranging the domestic investment return to compensate the loss according to the sequence from low tax rate to high tax rateAccording to the enterprise income tax, the investors’ after-tax profits returned from the associated enterprise should pay the income tax, but if the enterprise which is the investor has loss or past yearly loss which has not be remedied, the returned profit can be used to remedy the loss, and for the surplus part, the enterprise should pay the income tax. Therefore, if the investor is the enterprise which can be applicable for different income tax rates, the enterprise can select the sequence from low tax rate to high tax rate, to use the returned investment profit remedy the loss and make the taxpayer’s income tax reduce to the least level.4.3 Keeping that the investment return in the low tax region doesn’t be distrib utedIn the existing enterprise income tax, for the taxpayer’s profit returned from other enterprise which has paid the income tax, the tax amount of the tax payment can be adjusted when computing the income tax of the enterprise. If the profit of the invested enterprise has not be distributed to the investors, the investors need not to pay the income tax, and in this way, to keep that the investment return in the low tax region doesn’t be distributed and turn it into the investment capital can reduce i nvestors’ tax burden.References[1]Thomas Schroeder. Non‐Tax Issues for Gift Planning[J]. The Major Gifts Report,2015,1710[2]Rutherford, Burt. Year-end tax planning complicated by inaction in congress[J]. Beef,2014[3]Root, Liz,van der Krabben, Erwin,Spit, Tejo. Between structures and norms: assessing tax increment financing for the Dutch spatial planning toolkit[J]. The Town Planning Review,2015,863[4]Fratarcangeli, Mauro,Safar, Jason. Cashing out? Start tax planning now to get the most value[J]. Food in Canada,2015,751.企业所得税税收筹划研究Vogt WollenDepartment of Accounting and Financial Affairs, Washington UniversityTel: 86-24-8168-1354 E-mail: agjie126.摘要：企业所得税在企业纳税筹划中占有十分重要的地位，它具有很大的税收筹划空间。
英文参考文献及译文
With the goal of developing microfluidic platforms for sensing applications, flash-free micropatterns were embossed in polypropylene surfaces with ultrasonic heating for a biosensing application.The embossed features were designed to act as reservoirs, valves, and reaction chambers to allow, in combination with a compact sensing platform, the monitoring of analyte levels using a standard PC-CD player. To generate the compact sensor, as an example, we chose the photoluminescence (PL)-based detection of lactate and glucose using an OLED-based sensing platform. Once embossed, the surface energy of the plastic substrate was chemically modified to make it hydrophilic. Reagents, placed in separate reservoirs, were directed through burst valves towards a reaction chamber via CD rotation. Lactate or glucose were monitored by measuring the effect of the related dissolved oxygen level on the PL decay time of an oxygen-sensitive dye, following analyte oxidation catalyzed by a suitable specific oxidase enzyme. The results demonstrate the potential of integrating OLEDs as excitation sources in PL-based sensors with microfluidic CD- based platforms, including for simultaneous multiple analyses.
中英文参考文献
中英文参考文献
中英文参考文献是学术研究中必不可少的部分，用于向读者提供关于研究背景、方法和结果的详细信息。
以下是一些中英文参考文献的示例：
中文参考文献：
1. 张三. (2019). 机器学习算法在数据挖掘中的应用研究. 中国计算机学会.
2. 李四, 王五, & 赵六. (2018). 人工智能的发展及其应用. 北京: 电子工业出版社.
3. 吕七, 刘八, & 陈九. (2017). 自然语言处理技术的最新进展. 人工智能, 25(3), 28-35.
英文参考文献：
1. Zhang, S. (2019). Application of machine learning algorithms in data mining. China Computer Federation.
2. Li, S., Wang, W., & Zhao, L. (2018). The development and applications of artificial intelligence. Beijing: Electronics Industry Press.
3. Lyu, Q., Liu, B., & Chen, J. (2017). The latest advances in natural language processing technology. Artificial Intelligence, 25(3), 28-35.。
3000字英文参考文献及其翻译范例
3000字英文参考文献及其翻译【注意：选用的英文一定要与自己的论文题目相关。
如果文章太长，可以节选（用省略号省略一些段略）。
如果字数不够，可以选2至3篇，但要逐一注明详细出处。
英文集中在一起放前面，对应的中文翻译放后面。
中文翻译也要将出处翻译，除非是网页。
对文献的翻译一定要认真！对英文文献及其翻译的排版也要和论文正文一样！特别注意：英文文献应该放在你的参考文献中。
】TOY RECALLS——IS CHINA THE PROBLEM？Hari. Bapuji Paul W. BeamishChina exports about 20 billion toys per year and they are the second most commonly imported item by U.S. and Canada. It is estimated that about 10,000 factories in China manufacture toys for export. Considering this mutual dependence, it is important that the problems resulting in recalls are addressed carefully.Although the largest portion of recalls by Mattel involved design flaws, the CEO of Mattel blamed the Chinese manufacturers by saying that the problem resulted ‘in this case （because）one of our manufacturers did not follow the rules’. Several analysts too blamed the Chinese manufacturers. By placing blame where it did not belong, thereis a danger of losing the opportunity to learn from the errors that have occurred. The first step to learn from errors is to know why and where the error occurred. Further, the most critical step in preventing the recurrence of errors is to find out what and who can prevent it.……From:/loadpage.aspx?Page=ShowDoc&Category Alias=zonghe/ggmflm_zh&BlockAlias=sjhwsd&filename=/doc/sjhwsd/2 00709281954.xml, Sep. 2007玩具召回——是中国的问题吗？哈里·巴普基保罗·比密什中国每年大约出口20亿美元的玩具，最常见是从美国和加拿大进口项目。
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。
(完整word版)外文文献及翻译doc
Criminal Law1.General IntroductionCriminal law is the body of the law that defines criminal offenses, regulates the apprehension, charging, and trial of suspected offenders,and fixes punishment for convicted persons. Substantive criminal law defines particular crimes, and procedural law establishes rules for the prosecution of crime. In a democratic society, it is the function of the legislative bodies to decide what behavior will be made criminal and what penalties will be attached to violations of the law.Capital punishment may be imposed in some jurisdictions for the most serious crimes. And physical or corporal punishment may still be imposed such as whipping or caning, although these punishments are prohibited in much of the world. A convict may be incarcerated in prison or jail and the length of incarceration may vary from a day to life.Criminal law is a reflection of the society that produce it. In an Islamic theocracy, such as Iran, criminal law will reflect the religious teachings of the Koran; in an Catholic country, it will reflect the tenets of Catholicism. In addition, criminal law will change to reflect changes in society, especially attitude changes. For instance, use of marijuana was once considered a serious crime with harsh penalties, whereas today the penalties in most states are relatively light. As severity of the penaltieswas reduced. As a society advances, its judgments about crime and punishment change.2.Elements of a CrimeObviously, different crimes require different behaviors, but there are common elements necessary for proving all crimes. First, the prohibited behavior designated as a crime must be clearly defined so that a reasonable person can be forewarned that engaging in that behavior is illegal. Second, the accused must be shown to have possessed the requisite intent to commit the crime. Third, the state must prove causation. Finally, the state must prove beyond a reasonable doubt that the defendant committed the crime.(1) actus reusThe first element of crime is the actus reus.Actus is an act or action and reus is a person judicially accused of a crime. Therefore, actus reus is literally the action of a person accused of a crime. A criminal statute must clearly define exactly what act is deemed “guilty”---that is, the exact behavior that is being prohibited. That is done so that all persons are put on notice that if they perform the guilty act, they will be liable for criminal punishment. Unless the actus reus is clearly defined, one might not know whether or not on e’s behavior is illegal.Actus reus may be accomplished by an action, by threat of action,or exceptionally, by an omission to act, which is a legal duty to act. For example, the act of Cain striking Abel might suffice, or a parent’s failure to give to a young child also may provide the actus reus for a crime.Where the actus reus is a failure to act, there must be a duty of care. A duty can arise through contract, a voluntary undertaking, a blood relation, and occasionally through one’s official position. Duty also can arise from one’s own creation of a dangerous situation.(2)mens reaA second element of a crime is mens rea. Mens rea refers to an individual’s state of mind when a crime is committed. While actus reus is proven by physical or eyewitness evidence, mens rea is more difficult to ascertain. The jury must determine for itself whether the accused had the necessary intent to commit the act.A lower threshold of mens rea is satisfied when a defendant recognizes an act is dangerous but decides to commit it anyway. This is recklessness. For instance, if Cain tears a gas meter from a wall, and knows this will let flammable gas escape into a neighbor’s house, he could be liable for poisoning. Courts often consider whether the actor did recognise the danger, or alternatively ought to have recognized a danger (though he did not) is tantamount to erasing intent as a requirement. In this way, the importance of mens rea hasbeen reduced in some areas of the criminal law.Wrongfulness of intent also may vary the seriousness of an offense. A killing committed with specific intent to kill or with conscious recognition that death or serious bodily harm will result, would be murder, whereas a killing affected by reckless acts lacking such a consciousness could be manslaughter.(3)CausationThe next element is causation. Often the phrase “but for”is used to determine whether causation has occurred. For example, we might say “Cain caused Abel”, by which we really mean “Cain caused Abel’s death. ”In other words, ‘but for Cain’s act, Abel would still be alive.” Causation, then, means “but for” the actions of A, B would not have been harmed. In criminal law, causation is an element that must be proven beyond a reasonable doubt.(4) Proof beyond a Reasonable DoubtIn view of the fact that in criminal cases we are dealing with the life and liberty of the accused person, as well as the stigma accompanying conviction, the legal system places strong limits on the power of the state to convict a person of a crime. Criminal defendants are presumed innocent. The state must overcome this presumption of innocence by proving every element of the offense charged against the defendant beyond a reasonable doubt to thesatisfaction of all the jurors. This requirement is the primary way our system minimizes the risk of convicting an innocent person.The state must prove its case within a framework of procedural safeguards that are designed to protect the accused. The state’s failure to prove any material element of its case results in the accused being acquitted or found not guilty, even though he or she may actually have committed the crime charged.3. Strict LiabilityIn modern society, some crimes require no more mens rea, and they are known as strict liability offenses. For in stance, under the Road Traffic Act 1988 it is a strict liability offence to drive a vehicle with an alcohol concentration above the prescribed limit.Strict liability can be described as criminal or civil liability notwithstanding the lack mens rea or intent by the defendant. Not all crimes require specific intent, and the threshold of culpability required may be reduced. For example, it might be sufficient to show that a defendant acted negligently, rather than intentionally or recklessly.1. 概述刑法是规定什么试犯罪，有关犯罪嫌疑人之逮捕、起诉及审判，及对已决犯处以何种刑罚的部门法。
外文文献及翻译
（（英文参考文献及译文）二〇一六年六月本科毕业论文 题 目：STATISTICAL SAMPLING METHOD, USED INTHE AUDIT学生姓名：王雪琴学 院：管理学院系 别：会计系专 业：财务管理班 级：财管12-2班 学校代码： 10128 学 号： 201210707016Statistics and AuditRomanian Statistical Review nr. 5 / 2010STATISTICAL SAMPLING METHOD, USED IN THE AUDIT - views, recommendations, fi ndingsPhD Candidate Gabriela-Felicia UNGUREANUAbstractThe rapid increase in the size of U.S. companies from the earlytwentieth century created the need for audit procedures based on the selectionof a part of the total population audited to obtain reliable audit evidence, tocharacterize the entire population consists of account balances or classes oftransactions. Sampling is not used only in audit – is used in sampling surveys,market analysis and medical research in which someone wants to reach aconclusion about a large number of data by examining only a part of thesedata. The difference is the “population” from which the sample is selected, iethat set of data which is intended to draw a conclusion. Audit sampling appliesonly to certain types of audit procedures.Key words: sampling, sample risk, population, sampling unit, tests ofcontrols, substantive procedures.Statistical samplingCommittee statistical sampling of American Institute of CertifiedPublic Accountants of (AICPA) issued in 1962 a special report, titled“Statistical sampling and independent auditors’ which allowed the use ofstatistical sampling method, in accordance with Generally Accepted AuditingStandards (GAAS). During 1962-1974, the AICPA published a series of paperson statistical sampling, “Auditor’s Approach to Statistical Sampling”, foruse in continuing professional education of accountants. During 1962-1974,the AICPA published a series of papers on statistical sampling, “Auditor’sApproach to Statistical Sampling”, for use in continuing professional educationof accountants. In 1981, AICPA issued the professional standard, “AuditSampling”, which provides general guidelines for both sampling methods,statistical and non-statistical.Earlier audits included checks of all transactions in the period coveredby the audited financial statements. At that time, the literature has not givenparticular attention to this subject. Only in 1971, an audit procedures programprinted in the “Federal Reserve Bulletin (Federal Bulletin Stocks)” includedseveral references to sampling such as selecting the “few items” of inventory.Statistics and Audit The program was developed by a special committee, which later became the AICPA, that of Certified Public Accountants American Institute.In the first decades of last century, the auditors often applied sampling, but sample size was not in related to the efficiency of internal control of the entity. In 1955, American Institute of Accountants has published a study case of extending the audit sampling, summarizing audit program developed by certified public accountants, to show why sampling is necessary to extend the audit. The study was important because is one of the leading journal on sampling which recognize a relationship of dependency between detail and reliability testing of internal control.In 1964, the AICPA’s Auditing Standards Board has issued a report entitled “The relationship between statistical sampling and Generally Accepted Auditing Standards (GAAS)” which illustrated the relationship between the accuracy and reliability in sampling and provisions of GAAS.In 1978, the AICPA published the work of Donald M. Roberts,“Statistical Auditing”which explains the underlying theory of statistical sampling in auditing.In 1981, AICPA issued the professional standard, named “Audit Sampling”, which provides guidelines for both sampling methods, statistical and non-statistical.An auditor does not rely solely on the results of a single procedure to reach a conclusion on an account balance, class of transactions or operational effectiveness of the controls. Rather, the audit findings are based on combined evidence from several sources, as a consequence of a number of different audit procedures. When an auditor selects a sample of a population, his objective is to obtain a representative sample, ie sample whose characteristics are identical with the population’s characteristics. This means that selected items are identical with those remaining outside the sample.In practice, auditors do not know for sure if a sample is representative, even after completion the test, but they “may increase the probability that a sample is representative by accuracy of activities made related to design, sample selection and evaluation” [1]. Lack of specificity of the sample results may be given by observation errors and sampling errors. Risks to produce these errors can be controlled.Observation error (risk of observation) appears when the audit test did not identify existing deviations in the sample or using an inadequate audit technique or by negligence of the auditor.Sampling error (sampling risk) is an inherent characteristic of the survey, which results from the fact that they tested only a fraction of the total population. Sampling error occurs due to the fact that it is possible for Revista Română de Statistică nr. 5 / 2010Statistics and Auditthe auditor to reach a conclusion, based on a sample that is different from the conclusion which would be reached if the entire population would have been subject to audit procedures identical. Sampling risk can be reduced by adjusting the sample size, depending on the size and population characteristics and using an appropriate method of selection. Increasing sample size will reduce the risk of sampling; a sample of the all population will present a null risk of sampling.Audit Sampling is a method of testing for gather sufficient and appropriate audit evidence, for the purposes of audit. The auditor may decide to apply audit sampling on an account balance or class of transactions. Sampling audit includes audit procedures to less than 100% of the items within an account balance or class of transactions, so all the sample able to be selected. Auditor is required to determine appropriate ways of selecting items for testing. Audit sampling can be used as a statistical approach and a non- statistical.Statistical sampling is a method by which the sample is made so that each unit consists of the total population has an equal probability of being included in the sample, method of sample selection is random, allowed to assess the results based on probability theory and risk quantification of sampling. Choosing the appropriate population make that auditor’ findings can be extended to the entire population.Non-statistical sampling is a method of sampling, when the auditor uses professional judgment to select elements of a sample. Since the purpose of sampling is to draw conclusions about the entire population, the auditor should select a representative sample by choosing sample units which have characteristics typical of that population. Results will not extrapolate the entire population as the sample selected is representative.Audit tests can be applied on the all elements of the population, where is a small population or on an unrepresentative sample, where the auditor knows the particularities of the population to be tested and is able to identify a small number of items of interest to audit. If the sample has not similar characteristics for the elements of the entire population, the errors found in the tested sample can not extrapolate.Decision of statistical or non-statistical approach depends on the auditor’s professional judgment which seeking sufficient appropriate audits evidence on which to completion its findings about the audit opinion.As a statistical sampling method refer to the random selection that any possible combination of elements of the community is equally likely to enter the sample. Simple random sampling is used when stratification was not to audit. Using random selection involves using random numbers generated byRomanian Statistical Review nr. 5 / 2010Statistics and Audit a computer. After selecting a random starting point, the auditor found the first random number that falls within the test document numbers. Only when the approach has the characteristics of statistical sampling, statistical assessments of risk are valid sampling.In another variant of the sampling probability, namely the systematic selection (also called random mechanical) elements naturally succeed in office space or time; the auditor has a preliminary listing of the population and made the decision on sample size. “The auditor calculated a counting step, and selects the sample element method based on step size. Step counting is determined by dividing the volume of the community to sample the number of units desired. Advantages of systematic screening are its usability. In most cases, a systematic sample can be extracted quickly and method automatically arranges numbers in successive series.”[2].Selection by probability proportional to size - is a method which emphasizes those population units’recorded higher values. The sample is constituted so that the probability of selecting any given element of the population is equal to the recorded value of the item;Stratifi ed selection - is a method of emphasis of units with higher values and is registered in the stratification of the population in subpopulations. Stratification provides a complete picture of the auditor, when population (data table to be analyzed) is not homogeneous. In this case, the auditor stratifies a population by dividing them into distinct subpopulations, which have common characteristics, pre-defined. “The objective of stratification is to reduce the variability of elements in each layer and therefore allow a reduction in sample size without a proportionate increase in the risk of sampling.” [3] If population stratification is done properly, the amount of sample size to come layers will be less than the sample size that would be obtained at the same level of risk given sample with a sample extracted from the entire population. Audit results applied to a layer can be designed only on items that are part of that layer.I appreciated as useful some views on non-statistical sampling methods, which implies that guided the selection of the sample selecting each element according to certain criteria determined by the auditor. The method is subjective; because the auditor selects intentionally items containing set features him.The selection of the series is done by selecting multiple elements series (successive). Using sampling the series is recommended only if a reasonable number of sets used. Using just a few series there is a risk that the sample is not representative. This type of sampling can be used in addition to other samples, where there is a high probability of occurrence of errors. At the arbitrary selection, no items are selected preferably from the auditor, Revista Română de Statistică nr. 5 / 2010Statistics and Auditthat regardless of size or source or characteristics. Is not the recommended method, because is not objective.That sampling is based on the auditor’s professional judgment, which may decide which items can be part or not sampled. Because is not a statistical method, it can not calculate the standard error. Although the sample structure can be constructed to reproduce the population, there is no guarantee that the sample is representative. If omitted a feature that would be relevant in a particular situation, the sample is not representative.Sampling applies when the auditor plans to make conclusions about population, based on a selection. The auditor considers the audit program and determines audit procedures which may apply random research. Sampling is used by auditors an internal control systems testing, and substantive testing of operations. The general objectives of tests of control system and operations substantive tests are to verify the application of pre-defined control procedures, and to determine whether operations contain material errors.Control tests are intended to provide evidence of operational efficiency and controls design or operation of a control system to prevent or detect material misstatements in financial statements. Control tests are necessary if the auditor plans to assess control risk for assertions of management.Controls are generally expected to be similarly applied to all transactions covered by the records, regardless of transaction value. Therefore, if the auditor uses sampling, it is not advisable to select only high value transactions. Samples must be chosen so as to be representative population sample.An auditor must be aware that an entity may change a special control during the course of the audit. If the control is replaced by another, which is designed to achieve the same specific objective, the auditor must decide whether to design a sample of all transactions made during or just a sample of transactions controlled again. Appropriate decision depends on the overall objective of the audit test.Verification of internal control system of an entity is intended to provide guidance on the identification of relevant controls and design evaluation tests of controls.Other tests:In testing internal control system and testing operations, audit sample is used to estimate the proportion of elements of a population containing a characteristic or attribute analysis. This proportion is called the frequency of occurrence or percentage of deviation and is equal to the ratio of elements containing attribute specific and total number of population elements. WeightRomanian Statistical Review nr. 5 / 2010Statistics and Audit deviations in a sample are determined to calculate an estimate of the proportion of the total population deviations.Risk associated with sampling - refers to a sample selection which can not be representative of the population tested. In other words, the sample itself may contain material errors or deviations from the line. However, issuing a conclusion based on a sample may be different from the conclusion which would be reached if the entire population would be subject to audit.Types of risk associated with sampling:Controls are more effective than they actually are or that there are not significant errors when they exist - which means an inappropriate audit opinion. Controls are less effective than they actually are that there are significant errors when in fact they are not - this calls for additional activities to establish that initial conclusions were incorrect.Attributes testing - the auditor should be defining the characteristics to test and conditions for misconduct. Attributes testing will make when required objective statistical projections on various characteristics of the population. The auditor may decide to select items from a population based on its knowledge about the entity and its environment control based on risk analysis and the specific characteristics of the population to be tested.Population is the mass of data on which the auditor wishes to generalize the findings obtained on a sample. Population will be defined compliance audit objectives and will be complete and consistent, because results of the sample can be designed only for the population from which the sample was selected.Sampling unit - a unit of sampling may be, for example, an invoice, an entry or a line item. Each sample unit is an element of the population. The auditor will define the sampling unit based on its compliance with the objectives of audit tests.Sample size - to determine the sample size should be considered whether sampling risk is reduced to an acceptable minimum level. Sample size is affected by the risk associated with sampling that the auditor is willing to accept it. The risk that the auditor is willing to accept lower, the sample will be higher.Error - for detailed testing, the auditor should project monetary errors found in the sample population and should take into account the projected error on the specific objective of the audit and other audit areas. The auditor projects the total error on the population to get a broad perspective on the size of the error and comparing it with tolerable error.For detailed testing, tolerable error is tolerable and misrepresentations Revista Română de Statistică nr. 5 / 2010Statistics and Auditwill be a value less than or equal to materiality used by the auditor for the individual classes of transactions or balances audited. If a class of transactions or account balances has been divided into layers error is designed separately for each layer. Design errors and inconsistent errors for each stratum are then combined when considering the possible effect on the total classes of transactions and account balances.Evaluation of sample results - the auditor should evaluate the sample results to determine whether assessing relevant characteristics of the population is confirmed or needs to be revised.When testing controls, an unexpectedly high rate of sample error may lead to an increase in the risk assessment of significant misrepresentation unless it obtained additional audit evidence to support the initial assessment. For control tests, an error is a deviation from the performance of control procedures prescribed. The auditor should obtain evidence about the nature and extent of any significant changes in internal control system, including the staff establishment.If significant changes occur, the auditor should review the understanding of internal control environment and consider testing the controls changed. Alternatively, the auditor may consider performing substantive analytical procedures or tests of details covering the audit period.In some cases, the auditor might not need to wait until the end audit to form a conclusion about the effectiveness of operational control, to support the control risk assessment. In this case, the auditor might decide to modify the planned substantive tests accordingly.If testing details, an unexpectedly large amount of error in a sample may cause the auditor to believe that a class of transactions or account balances is given significantly wrong in the absence of additional audit evidence to show that there are not material misrepresentations.When the best estimate of error is very close to the tolerable error, the auditor recognizes the risk that another sample have different best estimate that could exceed the tolerable error.ConclusionsFollowing analysis of sampling methods conclude that all methods have advantages and disadvantages. But the auditor is important in choosing the sampling method is based on professional judgment and take into account the cost / benefit ratio. Thus, if a sampling method proves to be costly auditor should seek the most efficient method in view of the main and specific objectives of the audit.Romanian Statistical Review nr. 5 / 2010Statistics and Audit The auditor should evaluate the sample results to determine whether the preliminary assessment of relevant characteristics of the population must be confirmed or revised. If the evaluation sample results indicate that the relevant characteristics of the population needs assessment review, the auditor may: require management to investigate identified errors and likelihood of future errors and make necessary adjustments to change the nature, timing and extent of further procedures to take into account the effect on the audit report.Selective bibliography:[1] Law no. 672/2002 updated, on public internal audit[2] Arens, A şi Loebbecke J - Controve …Audit– An integrate approach”, 8th edition, Arc Publishing House[3] ISA 530 - Financial Audit 2008 - International Standards on Auditing, IRECSON Publishing House, 2009- Dictionary of macroeconomics, Ed C.H. Beck, Bucharest, 2008Revista Română de Statistică nr. 5 / 2010Statistics and Audit摘要美国公司的规模迅速增加，从第二十世纪初创造了必要的审计程序，根据选定的部分总人口的审计，以获得可靠的审计证据，以描述整个人口组成的帐户余额或类别的交易。
毕业论文英文参考文献与译文
Inventory managementInventory ControlOn the so-called "inventory control", many people will interpret it as a "storage management", which is actually a big distortion.The traditional narrow view, mainly for warehouse inventory control of materials for inventory, data processing, storage, distribution, etc., through the implementation of anti-corrosion, temperature and humidity control means, to make the custody of the physical inventory to maintain optimum purposes. This is just a form of inventory control, or can be defined as the physical inventory control. How, then, from a broad perspective to understand inventory control? Inventory control should be related to the company's financial and operational objectives, in particular operating cash flow by optimizing the entire demand and supply chain management processes (DSCM), a reasonable set of ERP control strategy, and supported by appropriate information processing tools, tools to achieved in ensuring the timely delivery of the premise, as far as possible to reduce inventory levels, reducing inventory and obsolescence, the risk of devaluation. In this sense, the physical inventory control to achieve financial goals is just a means to control the entire inventory or just a necessary part; from the perspective of organizational functions, physical inventory control, warehouse management is mainly the responsibility of The broad inventory control is the demand and supply chain management, and the whole company's responsibility.Why until now many people's understanding of inventory control, limited physical inventory control? The following two reasons can not be ignored:First, our enterprises do not attach importance to inventory control. Especially those who benefit relatively good business, as long as there is money on the few people to consider the problem of inventory turnover. Inventory control is simply interpreted as warehouse management, unless the time to spend money, it may have been to see the inventory problem, and see the results are often very simple procurement to buy more, or did not do warehouse departments .Second, ERP misleading. Invoicing software is simple audacity to call it ERP, companies on their so-called ERP can reduce the number of inventory, inventory control, seems to rely on their small software can get. Even as SAP, BAAN ERP world, the field ofthese big boys, but also their simple modules inside the warehouse management functionality is defined as "inventory management" or "inventory control." This makes the already not quite understand what our inventory control, but not sure what is inventory control.In fact, from the perspective of broadly understood, inventory control, shouldinclude the following:First, the fundamental purpose of inventory control. We know that the so-called world-class manufacturing, two key assessment indicators (KPI) is, customer satisfaction and inventory turns, inventory turns and this is actually the fundamental objective of inventory control.Second, inventory control means. Increase inventory turns, relying solely on the so-called physical inventory control is not enough, it should be the demand and supply chain management process flow of this large output, and this big warehouse management processes in addition to including this link, the more important The section also includes: forecasting and order processing, production planning and control, materials planning and purchasing control, inventory planning and forecasting in itself, as well as finished products, raw materials, distribution and delivery of the strategy, and even customs management processes.And with the demand and supply chain management processes throughout the process, it is the information flow and capital flow management. In other words, inventory itself is across the entire demand and supply management processes in all aspects of inventory control in order to achieve the fundamental purpose, it must control all aspects of inventory, rather than just manage the physical inventory at hand.Third, inventory control, organizational structure and assessment.Since inventory control is the demand and supply chain management processes, output, inventory control to achieve the fundamental purpose of this process must be compatible with a rational organizational structure. Until now, we can see that many companies have only one purchasing department, purchasing department following pipe warehouse. This is far short of inventory control requirements. From the demand and supply chain management process analysis, we know that purchasing and warehouse management is the executive arm of the typical, and inventory control should focus on prevention, the executive branch is very difficult to "prevent inventory" for the simple reason that they assessment indicatorsin large part to ensure supply (production, customer). How the actual situation, a reasonable demand and supply chain management processes, and thus set the corresponding rational organizational structure and is a question many of our enterprisesto exploreThe role of inventory controlInventory management is an important part of business management. In the production and operation activities, inventory management must ensure that both the production plant for raw materials, spare parts demand, but also directly affect the purchasing, sales of share, sales activities. To make an inventory of corporate liquidity, accelerate cash flow, the security of supply under the premise of minimizing Yaku funds, directly affects the operational efficiency. Ensure the production and operation needs of the premise, so keep inventories at a reasonable level; dynamic inventory control, timely, appropriate proposed order to avoid over storage or out of stock; reduce inventory footprint, lower total cost of inventory; control stock funds used to accelerate cash flow.Problems arising from excessive inventory: increased warehouse space andinventory storage costs, thereby increasing product costs; take a lot of liquidity, resultingin sluggish capital, not only increased the burden of payment of interest, etc., would affect the time value of money and opportunity income; finished products and raw materials caused by physical loss and intangible losses; a large number of enterprise resource idle, affecting their rational allocation and optimization; cover the production, operation of the whole process of the various contradictions and problems, is not conducive to improve the management level.Inventory is too small the resulting problems: service levels caused a decline in the profit impact of marketing and corporate reputation; production system caused by inadequate supply of raw materials or other materials, affecting the normal production process; to shorten lead times, increase the number of orders, so order (production) costs; affect the balance of production and assembly of complete sets.NotesInventory management should particularly consider the following two questions:First, according to sales plans, according to the planned production of the goods circulated in the market, we should consider where, how much storage.Second, starting from the level of service and economic benefits to determine howto ensure inventories and supplementary questions.The two problems with the inventory in the logistics process functions.In general, the inventory function:(1)to prevent interrupted. Received orders to shorten the delivery of goods fromthe time in order to ensure quality service, at the same time to prevent out of stock.(2)to ensure proper inventory levels, saving inventory costs.(3)to reduce logistics costs. Supplement with the appropriate time interval compatible with the reasonable demand of the cargo in order to reduce logistics costs, eliminate or avoid sales fluctuations.(4)ensure the production planning, smooth to eliminate or avoid sales fluctuations.(5)display function.(6)reserve. Mass storage when the price falls, reduce losses, to respond to disasters and other contingencies.About the warehouse (inventory) on what the question, we must consider the number and location. If the distribution center, it should be possible according to customer needs, set at an appropriate place; if it is stored in central places to minimize the complementary principle to the distribution centers, there is no place certain requirements. When the stock base is established, will have to take into account are stored in various locations in what commodities.库存管理库存控制在谈到所谓“库存控制”的时候，很多人将其理解为“仓储管理”，这实际上是个很大的曲解。
外文文献及译文
外文文献及译文(总26页)--本页仅作为文档封面，使用时请直接删除即可----内页可以根据需求调整合适字体及大小--本科毕业设计外文文献及译文文献、资料题目：Food Handling Using Computer文献、资料来源：文献、资料发表（出版）日期：院（部）：机电工程学院专业：机械工程及自动化班级：机械054姓名：刘翠芹学号：22指导教师：董明晓教授翻译日期：外文文献：Food Handling and Packaging using Computer vision and Robot AbstractEven though the use of robot vision system in manufacturing sectors is now a commonplace, however, the technology embodied in these devices is poorly matched to industrial needs of food processors. In particular, food processing imposes special demands upon machinery. For instance the vision sensor must be programmed to detect the position of single and isolated object as well as overlapping or occluding objects. Special grippers have to be designed for handling of food articles such that they have minimum contact with the food items and hence causing minimum damage to them. In this project, started overa year ago, a vision guidance system is being developed to meet this objective. The system integrates the modified version of the Hough transform algorithm as the main recognition engine. The methods and procedures were tested on commercially produced beef burgers.1. IntroductionFrom the incoming down to the packaging lines, locating, recognizing and handling food objects are very important in food processing industry. These tasks are performed routinely in food industry mainly for quality evaluationand product classification. Such tasks are very laboriously demanding andtend to rely heavily on role of the human operator [1]. Hands of workersusing raw materials of animal origin can heavily be contaminated with faecaland other micro-pathogenic organisms [2]. The study by Trickett [3] hasshown a strong link between food poisoning and the hygiene standards of food processors. Complete automation of food handling and packaging by means of robotic arm is the most effective means to eliminate influence of manual handling of microbiological quality of foods.Robots have successfully been applied in a wide range of food industries primarily dealing with well-defined processes and products not only because they are relatively clean and hygienic, also because of their flexibility, ruggedness and repeatability. This trend will continue to grow with the increasing scrutiny and regulatory enforcements such as and Hazard Analysisand Critical Control Points (HACCP) together with companies that are lookingfor ways to decrease or eliminate worker exposure to repetitive motion tasks and harsh environment. However there are problems and challenges associated with the use of robots in food industry [4].Firstly the food products, despite of the same type, differ in size, shape and other physical variables. This imposes special demands for machinery to handle them,requiring multiple sensory, manipulation and environmental capabilities beyond those available in robots designed to automate manufacturing tasks. Secondly the success of applying robots for food handlers, hinges upon the success of detecting, locating, recognizing and handling severely overlapping and occluding cases of similar food objects. Thirdly,food objects are often delicate and usually covered with either slippery or viscous substances, making high speed handling of such targets a very challenging task. The existing contact-based mechanisms such as the vacuum suctioning and the clamp gripping are not applicable because they can potentially cause injuries and bruising to food products. Hence further research is needed in order to solve these problems. This paper addresses some of the problems, focusing on the methods used to control the robot directlyfrom the vision sensor, attempting to simulate the way that humans use their eyes to naturally control the motion of their arms.2. Materials and MethodsSample PreparationThe chosen food for this study is a locally produced beef-burger. It possesses all the important characteristics which are unique to food products, such that they are very fragile and easily deformed. The average size of the beef-burgers is mm in thickness and mm radius and gm in weight. Surface images of test samples were acquired using 8-bit robot vision system with uniform white background. The white background provides excellent contrast between the burger and the background. The chosen exposure was adjusted sothat the image intensity histograms were approximately centered at mid-way of the full-scale range. The focal distance was selected to allow single as well as multiple samples to fit in the image frame.Robot visionThe robot vision systems used in this study is the Adept Cobra 600 4-DOF articulated scara robot, manufactured by Adept Tech., USA and equipped with Adept Vision Interface, MV-5 Adept controller and TM1001 CCD monochrome camera manufactured by Pulnix Inc., Canada. The camera was mounted onto link 2 of robot arm and illuminated using the warm white deluxe (WWX) fluorescent lighting. The camera is fitted with a C-mount adapter to permit the use of Tamron f/ 8-mm lens. The TM1001 camera is connected to the AVI card via a 12-pin Hirose type camera connector of Hirose Inc., Japan. The robot vision system was operated using Adept’s AIMS and programming libraries, running onGHz and 255 MB RAM Pentium IV PC. Figure 1 shows the set-up of robot vision system.Image ProcessingThe objective of image processing in robot vision applications is mainly to extract meaningful and accurate information from the images, endowing the robots with more sophisticated position control capabilities through the use of vision feedback. The use of a simple geometric method such as introducing specially designed cues into the image scene will not work in this application since the burger images are generally complex, difficult to model andpartially or extensively occluded depending on the viewing angle. Figure 2 shows the typical beef-burger image.In order to accurately translate burger positions to robot movements, the former geometric features must firstly be extracted and secondly matched to the robot's workspace. In this application one of the useful features which uniquely characterize the pose of a burger in arbitrary locations is its centroid. This geometric descriptor is applicable since the shape of a burger is approximately circular. Furthermore this feature preserves variance to translation, rotation and scaling. Before computing the centroid of the realburger images, several preprocessing operations need to be performed on each image.Edge detection operation is carried out to detect the contour of the connected and isolated components, thereby, effectively transforming the original data into a form suitable for further processing. The edge results of Figure 2 computed using well-known Sobel and Robert operators [5] are shown in Figures 3(a),(b),(c)&(d). From these figures it can be seen that the edges determined by these operators comprised of many false edges, discontinuities and spurious spots resulting from uneven and irregular surface of the burger, non-uniform light reflection and shadows. These drawbacks are not acceptable for application described in this paper.A more sophisticated method is needed in order to obtain acceptable results. The method used to solve these problems was based on Canny edge detection operator [6]. Interested readers are referred to this publicationfor detailed mathematical explanation of this relatively new edge detector. Here only the important principles are presented in order to facilitate discussion on robot vision applications on food handling. Canny method for edge detection is principally based on some general ideas.Firstly Canny was the first to demonstrate that convolving an image with a symmetric 2-D Gaussian filter and then, secondly, differentiating in the direction of the gradient form the edge magnitude image. The presence of edges in the original image gives rise to ridges in gradient magnitude image. The objective is to detect the true edge in the right place. This can be done using method known as non-maximal suppression technique. Essentially this method works by tracking along the top of the ridges, retaining only those points at the top of the ridge, whilst suppressing all others. The tracking process exhibits hysteresis controlled by two important parameters. They are the lower threshold value Tlow, and the upper threshold value Thigh. If the edge response is above Thigh, then this pixel definitely constitutes an edge and hence retained. Pixels less than Thigh but greater than greater Tlow are considered as weak edges. Finally tracking was done to bridge all discontinued edges as well as to eliminate the false edges are retained only if they are connected to the strong edge. The result of these operations is an image with thin lines of edge points with improved edge-to-noise ratio. Even though this method reduces the effect of noise, however, the overall quality of edges depends largely on the optimal selection of the standard deviation ?. which defines the Gaussian mask for Canny’s edge detection. Experimentally the optimum value was set to 3. This corresponds to a 25 X 25 kernel. This valueis fixed for given set of background illumination and image gain. Change in any of these external factors such as illumination, image gain, background colour will also affect the optimum value of ?. Figures 4(a)&(b) show results for canny edge detection with ? set to 1 and 3.Comparing Figure 3 and Figure 4, it can be seen clearly that the edges determined by Canny's operator are less corrupted compared to edges detected either by Sobel or Robert operator. The burger edges are more complete in Figure 4 whereas in Figure 3 they are only partially visible and more obscured. Furthermore the retention of major detail by the Canny operator is very evident. The presence of overlapping and partially occluding burgers are visually recognizable. Canny operator therefore has the ability to detect major features of interest in the burger image, allowing the geometric feature of the pick-and-place species of a burger be accurately determined. The algorithm for determining the pick-and-place specie is given in the following section.Centroid Detection AlgorithmOnce the edges of the burgers have been detected, the next step in image analysis is to retrieve and extract the geometric feature which uniquely defines the shape of a burger. One important criterion of this type of shape analysis and retrieval problems is that the method must be invariant totranslation, scaling and translation of images or objects. The use of Hough transform seems to be adequate since this method achieves translation, scaling and rotation invariance by converting a global detection problem in an image space into a more easily solved local peak detection problem in the parameter space [7]. More importantly the Hough transform allows segmentation of overlapping or semi-occluded objects which is critical for processing of burger images.However the original Hough transform works well if analytic equations of object borderlines are known and invariant. In the present context these conditions are very difficult to be fulfilled because the shape of the burger is not a perfect circle. This imperfection is mainly due to non-rigid properties of the burgers, causing them to be easily deformed when pressed or come in contact with any rigid surface such as the conveyor belts. A straightforward application of Hough transform will yield a multiple set of accumulated votes in the parameter space, corresponding to different shapes and sizes of the objects [7]. This may result in many false alarms. Furthermore the ambiguity of indexing and insufficient description of point features may result in false solutions for the recognition of overlapping or semi-occluding objects. In this work we purpose a method to solve some of these problems by modifying the Hough transform employing the latest technique in object recognition based on centroid-contour distance (CCD) curve. The CCD method is given by Wang [8].Figure 5 CCD Curve of CircleThe basic idea of this technique can be explained using illustration in Figure 5. It shows a point Q lying on the contour of a circle which is characterized by a centroid C, and a radius R. The angle between the point Q and the centroid is given by ? Tracing a burger contour can be considered as circling around its centroid. The tracing path in clockwise or anticlockwise direction from fixed starting point represents a shape contour uniquely. In other words a contour point sequence corresponds to a shape uniquely if the starting point is fixed. Hence for a given C, R and ? a point Q on the contour will accurately satisfy the following criterion if the contour belongs to a perfect circle, . Q=(RCosθ,RSinθ) (1)Since in this case a perfect match is impossible to obtain for reasons stated previously, therefore, a point Q is treated as a point belonging to the edge of a burger if it is bounded by maximum and minimum R values.Mathematically(RminCosθ,RminSinθ )?Q?(RmaxCosθ,RmaxSinθ ) (2) where Rmin < R < Rmax is the range of the burger radius as shown in Figure 6. This method works by firstly treating all edge pixels in the binarized image resulting from Canny edge detection, as probable centroids of the objects. Foreach centroid location, secondly, the CCDcurves are traced using Eq. 2. For tracing ? is varied between 0o < θ? 360o, thereby searching for all pixelswhich are bounded between these two contours. If the increment value for θ in Eq. 2 is kept as 1 then the maximum possible pixels that would satisfyas the circumference point for a centroid are 360. Generally smaller ?values above certain limit improves the computation time of the algorithm. For every pixel in the binarised image being considered as the centroid, it is assumed as the center of a circle.Next the number of instances the circumference points of that circle are also edges in the binarised image are determined. If the number of pixels are greater than a threshold, it implies that the centroid pixel being considered is the centroid of the burger.Practically when the above algorithm is applied to burger images, thetotal number of matches would never be the maximum even for a correct centroid. This is because of inevitable noise, irregular light reflection and burger surface shadows. Thus the threshold value for the number of matches has to be fixed below the maximum value 36.To determine the correct value of the threshold the algorithm was applied to sequence of 19 burger images. The criteria for correctly identifying whichspecies of the burger is most likely to be lifted are that, that burger should be minimally overlapped or maximally exposed. As seen in Figure 2 the burger that lies on the top of the heap as well as on the side of the main pile could fulfill the above criterion, and hence, contributed also as the picked-and-place species. The algorithm is applied for the centroid locations from top-left to bottom-right pixels. Thus multiple burgers that satisfy the criteria to be lifted will be prioritized from top-left to bottom-right.By following this criterion the robot will be led to pick and place only those species, thereby reducing the likelihood of damaging the overlapped specie. Figure 7 shows the number of matches of each burger centroid in asequence of images using Eq. 2.3. Experimental Tests and ResultsThe methods and procedures described in the previous sections were experimented using sequence of burger images.The objective of this experiment is to sort the burger individually by pick-and-place operations. In so doing the robot must first examine the present of burgers in the heap, and second, detect which species of burgerthat was most likely to be lifted-up. Prior to experiment, the camera was calibrated for a given mounting position,enabling robot pose with respect to the position and orientation of the burger be accurately mapped.Figures 8(b)-(f) show the sequence of centroids of minimally overlapped burgers revealed using modified Hough transform, starting with detection of the 1st burger and ending with detection of the 7th burger respectively. Only the first seven centroid locations were shown here even though the locations of a total of 19 burgers were successfully located. Each centroid location was fed into a controller which kinematically positioned and orientated therobot's end-effecter in 3D space. In each detection round the pick-and-placespecies of burger was removed from the heap manually. Clearly from Figure 8 the location of a minimally overlapped or maximally exposed burger was accurately revealed in every picked and placed cycle. No partially overlapped or occluded burgers were detected.It can therefore be concluded that the proposed method works well for detecting minimally overlapping burgers which is important in ensuring a correct pick-and-place sequence of the robot. However, one drawback of this technique is that it is a very computationally intensive method, requiring approximately 3-4 seconds for every result. A time consuming yet accurate position detection algorithm may limit its applications in food industry. Hence, a special hardware for fast position detection is now being developed using Field Programmable Gate Array (FPGA) chip.Moreover a specially designed end-effecter is needed in meeting the need for robotic handling of beef-burgers. Clearly the use of conventional grippers is not suitable since they do not address the task of handling non-rigid materials and they can increase contamination problems of beef-burgers. In order to solve these problems a novel non-contact end effecter employing pneumatic levitation technique [9] is now being investigated in our laboratory.4. ConclusionTechnological development in robotics has the potential to minimize the contamination risk in food handling and packaging. The successful application of this relatively new technology in food industry, however, requires compliant with several processing parameters, namely recognition ofoverlapping and touching objects. In this paper we have implemented arelatively simple but effective recognition of overlapping and touchingobjects for use in robot positioning and guidance. By using global image descriptor together with the advanced image processing, the typicalproblematic steps of extraction and matching of geometric features are eliminated, making it possible to accurately position the robot arm even under severely overlapping cases.The algorithm resulted form this study in modified Hough transform. This algorithm was tested for detection of beef-burgers, and it was discovered that, the system is particularly robust, converging to the desired pose corresponding to a minimally overlapped burger or maximally exposed burgerfrom initial pose over the entire work space. The algorithm has a very good accuracy in detecting the food objects with more than 10% overlapping or occlusion. Further extensions of this work include improvement of robot end-effecter and the kinematics of control scheme to provide continuous motion for applications requiring dynamic tracking.5. AcknowledgementsThis work is supported by Malaysia Intensified Research in Priority Areas grant IRPA 6012602.6. References[1] KHODABANDEHLOO, K., CLARKE, . 1993. Robotics in meat. Fish and Poultry Processing. Chapman and Hall, London.[2] DE-WIT, . 1995. The importance of hand hygiene in contamination of foods. Antonie Van Leeuwenhuek 51, 523-527.[3] TRICKETT, J. 1992. Food hygiene for food handlers. Macmillan, Basingstoke, UK.[4] LEGG, B. 1993. Hi-tech agricultural engineering - a contradiction in terms of the way forward. Mechanical Incorporated Engineer, August, 86-90.[5] GONZALEZ, . and WOODS, . 2002. Digital image processing. Prentice Hall, USA.[6] CANNY, . 1986. A computational approach to edge detection. IEEE Transactions Pattern Recognition and Machine Intelligence, 8(6), 679-698. [7] ILLINGWORTH, J. and KITTLER, J. 1988. A survey of the Hough transform. Computer Vis., Graphics and Image Process., 44, 87-116.[8] WANG, Z., CHI, Z. and FENG, D. 2003. Shape based leaf retrieval. IEE Proceedings Vis. Image Signal Process., 150(1), 34-42.[9] ERZINCANLI, F. SHARP, J. and ERHAL, S. 1997. Design and Operational Considerations of a Non-contact Robotic Handling System for Non-rigid Materials. Int. J. Mech. Tools Manufact., 38, 353-361.中文译文：利用计算机视觉和机器人进行食品处理和包装1 摘要虽然在制造业使用机器人视觉系统已经相当普及,然而这一技术在机械设备的应用很难符合食品加工的工业需要.特别是,食品加工对机械有特殊要求. 例如视觉传感器必须程序化的检测单一孤立的对象以及重叠或遮挡物体的位置。
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外文资料原文涂敏之会计学 8051208076Title:Future of SME finance（c）Background – the environment for SME finance has changedFuture economic recovery will depend on the possibility of Crafts, Trades and SMEs to exploit their potential for growth and employment creation.SMEs make a major contribution to growth and employment in the EU and are at the heart of the Lisbon Strategy, whose main objective is to turn Europe into the most competitive and dynamic knowledge-based economy in the world. However, the ability of SMEs to grow depends highly on their potential to invest in restructuring, innovation and qualification. All of these investments need capital and therefore access to finance.Against this background the consistently repeated complaint of SMEs about their problems regarding access to finance is a highly relevant constraint that endangers the economic recovery of Europe.Changes in the finance sector influence the behavior of credit institutes towards Crafts, Trades and SMEs. Recent and ongoing developments in the banking sector add to the concerns of SMEs and will further endanger their access to finance. The main changes in the banking sector which influence SME finance are:•Globalization and internationalization have increased the competition and the profit orientation in the sector;•worsening of the economic situations in some institutes (burst of the ITC bubble, insolvencies) strengthen the focus on profitability further;•Mergers and restructuring created larger structures and many local branches, which had direct and personalized contacts with small enterprises, were closed;•up-coming implementation of new capital adequacy rules (Basel II) will also change SME business of the credit sector and will increase its administrative costs;•Stricter interpretation of State-Aide Rules by the European Commission eliminates the support of banks by public guarantees; many of the effected banks are very active in SME finance.All these changes result in a higher sensitivity for risks and profits in the financesector.The changes in the finance sector affect the accessibility of SMEs to finance.Higher risk awareness in the credit sector, a stronger focus on profitability and the ongoing restructuring in the finance sector change the framework for SME finance and influence the accessibility of SMEs to finance. The most important changes are: •In order to make the higher risk awareness operational, the credit sector introduces new rating systems and instruments for credit scoring;•Risk assessment of SMEs by banks will force the enterprises to present more and better quality information on their businesses;•Banks will try to pass through their additional costs for implementing and running the new capital regulations (Basel II) to their business clients;•due to the increase of competition on interest rates, the bank sector demands more and higher fees for its services (administration of accounts, payments systems, etc.), which are not only additional costs for SMEs but also limit their liquidity;•Small enterprises will lose their personal relationship with decision-makers in local branches –the credit application process will become more formal and anonymous and will probably lose longer;•the credit sector will lose more and more i ts “public function” to provide access to finance for a wide range of economic actors, which it has in a number of countries, in order to support and facilitate economic growth; the profitability of lending becomes the main focus of private credit institutions.All of these developments will make access to finance for SMEs even more difficult and / or will increase the cost of external finance. Business start-ups and SMEs, which want to enter new markets, may especially suffer from shortages regarding finance. A European Code of Conduct between Banks and SMEs would have allowed at least more transparency in the relations between Banks and SMEs and UEAPME regrets that the bank sector was not able to agree on such a commitment.Towards an encompassing policy approach to improve the access of Crafts, Trades and SMEs to financeAll analyses show that credits and loans will stay the main source of finance for the SME sector in Europe. Access to finance was always a main concern for SMEs, but the recent developments in the finance sector worsen the situation even more.Shortage of finance is already a relevant factor, which hinders economic recovery in Europe. Many SMEs are not able to finance their needs for investment.Therefore, UEAPME expects the new European Commission and the new European Parliament to strengthen their efforts to improve the framework conditions for SME finance. Europe’s Crafts, Trades and SMEs ask for an encompassing policy approach, which includes not only the conditions for SMEs’ access to l ending, but will also strengthen their capacity for internal finance and their access to external risk capital.From UEAPME’s point of view such an encompassing approach should be based on three guiding principles:•Risk-sharing between private investors, financial institutes, SMEs and public sector;•Increase of transparency of SMEs towards their external investors and lenders;•improving the regulatory environment for SME finance.Based on these principles and against the background of the changing environment for SME finance, UEAPME proposes policy measures in the following areas:1. New Capital Requirement Directive: SME friendly implementation of Basel IIDue to intensive lobbying activities, UEAPME, together with other Business Associations in Europe, has achieved some improvements in favour of SMEs regarding the new Basel Agreement on regulatory capital (Basel II). The final agreement from the Basel Committee contains a much more realistic approach toward the real risk situation of SME lending for the finance market and will allow the necessary room for adaptations, which respect the different regional traditions and institutional structures.However, the new regulatory system will influence the relations between Banks and SMEs and it will depend very much on the way it will be implemented into European law, whether Basel II becomes burdensome for SMEs and if it will reduce access to finance for them.The new Capital Accord form the Basel Committee gives the financial market authorities and herewith the European Institutions, a lot of flexibility. In about 70 areas they have room to adapt the Accord to their specific needs when implementing itinto EU law. Some of them will have important effects on the costs and the accessibility of finance for SMEs.UEAPME expects therefore from the new European Commission and the new European Parliament:•The implementation of the new Capital Requirement Directive will be costly for the Finance Sector (up to 30 Billion Euro till 2006) and its clients will have to pay for it. Therefore, the implementation – especially for smaller banks, which are often very active in SME finance –has to be carried out with as little administrative burdensome as possible (reporting obligations, statistics, etc.).•The European Regulators must recognize traditional instruments for collaterals (guarantees, etc.) as far as possible.•The European Commission and later the Member States should take over the recommendations from the European Parliament with regard to granularity, access to retail portfolio, maturity, partial use, adaptation of thresholds, etc., which will ease the burden on SME finance.2. SMEs need transparent rating proceduresDue to higher risk awareness of the finance sector and the needs of Basel II, many SMEs will be confronted for the first time with internal rating procedures or credit scoring systems by their banks. The bank will require more and better quality information from their clients and will assess them in a new way. Both up-coming developments are already causing increasing uncertainty amongst SMEs.In order to reduce this uncertainty and to allow SMEs to understand the principles of the new risk assessment, UEAPME demands transparent rating procedures –rating procedures may not become a “Black Box” for SMEs: •The bank should communicate the relevant criteria affecting the rating of SMEs.•The bank should inform SMEs about its assessment in order to allow SMEs to improve.The negotiations on a European Code of Conduct between Banks and SMEs , which would have included a self-commitment for transparent rating procedures by Banks, failed. Therefore, UEAPME expects from the new European Commission and the new European Parliament support for:•binding rules in the framework of the new Capital Adequacy Directive,which ensure the transparency of rating procedures and credit scoring systems for SMEs;•Elaboration of national Codes of Conduct in order to improve the relations between Banks and SMEs and to support the adaptation of SMEs to the new financial environment.3. SMEs need an extension of credit guarantee systems with a special focus on Micro-LendingBusiness start-ups, the transfer of businesses and innovative fast growth SMEs also depended in the past very often on public support to get access to finance. Increasing risk awareness by banks and the stricter interpretation of State Aid Rules will further increase the need for public support.Already now, there are credit guarantee schemes in many countries on the limit of their capacity and too many investment projects cannot be realized by SMEs.Experiences show that Public money, spent for supporting credit guarantees systems, is a very efficient instrument and has a much higher multiplying effect than other instruments. One Euro form the European Investment Funds can stimulate 30 Euro investments in SMEs (for venture capital funds the relation is only 1:2).Therefore, UEAPME expects the new European Commission and the new European Parliament to support:•The extension of funds for national credit guarantees schemes in the framework of the new Multi-Annual Programmed for Enterprises;•The development of new instruments for securitizations of SME portfolios;•The recognition of existing and well functioning credit guarantees schemes as collateral;•More flexibility within the European Instruments, because of national differences in the situation of SME finance;•The development of credit guarantees schemes in the new Member States;•The development of an SBIC-like scheme in the Member States to close the equity gap (0.2 – 2.5 Mio Euro, according to the expert meeting on PACE on April 27 in Luxemburg).•the development of a financial support scheme to encourage the internalizations of SMEs (currently there is no scheme available at EU level: termination of JOP, fading out of JEV).4. SMEs need company and income taxation systems, whichstrengthen their capacity for self-financingMany EU Member States have company and income taxation systems with negative incentives to build-up capital within the company by re-investing their profits. This is especially true for companies, which have to pay income taxes. Already in the past tax-regimes was one of the reasons for the higher dependence of Europe’s SMEs on bank lending. In future, the result of rating w ill also depend on the amount of capital in the company; the high dependence on lending will influence the access to lending. This is a vicious cycle, which has to be broken.Even though company and income taxation falls under the competence of Member States, UEAPME asks the new European Commission and the new European Parliament to publicly support tax-reforms, which will strengthen the capacity of Crafts, Trades and SME for self-financing. Thereby, a special focus on non-corporate companies is needed.5. Risk Capital – equity financingExternal equity financing does not have a real tradition in the SME sector. On the one hand, small enterprises and family business in general have traditionally not been very open towards external equity financing and are not used to informing transparently about their business.On the other hand, many investors of venture capital and similar forms of equity finance are very reluctant regarding investing their funds in smaller companies, which is more costly than investing bigger amounts in larger companies. Furthermore it is much more difficult to set out of such investments in smaller companies.Even though equity financing will never become the main source of financing for SMEs, it is an important instrument for highly innovative start-ups and fast growing companies and it has therefore to be further developed. UEAPME sees three pillars for such an approach where policy support is needed:Availability of venture capital•The Member States should review their taxation systems in order to create incentives to invest private money in all forms of venture capital.•Guarantee instruments for equity financing should be further developed.Improve the conditions for investing venture capital into SMEs•The development of secondary markets for venture capital investments in SMEs should be supported.•Accounting Standards for SMEs should be revised in order to easetransparent exchange of information between investor and owner-manager.Owner-managers must become more aware about the need for transparency towards investors•SME owners will have to realise that in future access to external finance (venture capital or lending) will depend much more on a transparent and open exchange of information about the situation and the perspectives of their companies.•In order to fulfil the new needs for transparency, SMEs will have to use new information instruments (business plans, financial reporting, etc.) and new management instruments (risk-management, financial management, etc.).外文资料翻译涂敏之会计学 8051208076题目：未来的中小企业融资背景：中小企业融资已经改变未来的经济复苏将取决于能否工艺品，贸易和中小企业利用其潜在的增长和创造就业。