外文翻译1

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外文翻译1

译文（一）THE ACCOUNTING REVIEWV ol. 83, No. 3 2008pp. 823–853市场参与者的杜邦分析的使用马克•t•Soliman华盛顿大学文摘:杜邦分析,一种常见的财务报表分析，依靠于净营业资产收益率的两个乘法组件:利润率和资产周转率。

这两个会计比率衡量不同的构造。

因此,有不同的属性。

之前的研究已经发现,资产周转率的变化是未来收益的变化正相关。

本文全面探讨了杜邦组件和沿着三个维度有助于文学。

首先,本文有助于财务报表分析文献,发现在这个会计信息信号实际上是增量学习会计信号在先前的研究在预测未来收益。

其次,它有助于文学在股票市场上使用的会计信息通过检查眼前和未来的股本回报投资者应对这些组件。

最后,它增加了分析师的文献处理会计信息的再次测试直接和延迟反应的分析师通过同期预测修正以及未来预测错误。

一致的跨市场加入者的两组,结果表明是有用的信息就是明证杜邦组件和股票收益之间的联系以及维度分析师预测。

然而,我发现预测未来预测错误和异常返回信息处理表明似乎没有完成。

平均水平,分析表明杜邦组件代表增量和可行的操作特征信息的公司。

关键词:财务报表分析、杜邦分析、市场回报、分析师预估。

数据可用性:在这项研究中使用的数据是公开的来源显示的文本。

在本文中,我分析杜邦分析中包含的信息是否与股市回报相关和分析师预测。

之前的研究文档组件从杜邦分析,分解的净营业资产收益率为利润率和资产周转率,有解释力对未来盈利能力的变化。

本文增加了文献综合研究投资者和分析师反应杜邦组件三个维度。

首先,它复制先前记录的预测能力和检查是否健壮和增量其他预测已经考虑在文学的存在。

其次,它探讨了使用这些组件的股市投资者通过观察同生和未来收益。

在同时代的长窗协会和短时期限信息测试,结果显示积极联系杜邦组件和股本回报率。

但小未来异常返回交易策略显示的信息可能不完整的处理。

最后,检查当前预测修正由卖方分析师和未来的预测错误。

词语教学外文翻译一

外文翻译一：Excerptwords to more and more complex phrases. Children learn to listen and to talk long before they learn to read and write. The same sequence should be followed in classroom teaching. Extra difficulty would be created if one would try to develop English reading and writing skills before children can speak the language. In order to be able to speak the language, students need to know some vocabulary first. In this paper I will focus on how to teach vocabulary that enables students to construct a rich vocabulary bank. Guiding methods are introduced and sample activities are provided.II. Main Part1. The Importance of Teaching Vocabulary1.1. Vocabulary Development in the Primary GradesThe findings of the “National Reading Panel” indicate that vocab ulary instruction does lead to gains in comprehension, but that methods must be appropriate to the age and ability of the reader. Using both indirect and direct teaching methods to build students’ oral and reading vocabularies should be a part of a balanced reading program. Indirect methods would include read-alouds, shared reading and writing experiences, and independent reading. Direct teaching of vocabulary should respond to the needs of the students and should actively engage them in the process(National Reading Panel, 2000).All word learning tasks are not equal in difficulty. A child may understand the concept behind a word, but not know the word itself. For example, the word cease represents a known concept to most children; however, a young child has probably not heard this word used for stop.Learning a new word that represents a known concept is not as difficult as learning a new word that represents a new concept. Teachers in the primary grades introduce many new concepts, and direct instruction is necessary to build up the understanding of these concepts and the vocabulary words that represent them.When teaching vocabulary words that represent known concepts, the emphasis should always be on the context in which the word appears. Discussing the meaning2of the word from the context of the reading selection together with supplying a definition of the word will help to build meaning for students. If students are to acquire this word as part of their vocabulary, then they must be given repeated exposure of the word in a variety of contexts. They must also have opportunities to practise using the word in conversation and/or writing.By the time children enter second grade, they are likely to know between 2,000 and 5,000 vocabulary words. This amazing growth continues throughout the elementary years, as most children gain 3,000 - 4,000 new vocabulary words each year that they can read and understand ( Teaching Reading in the 21st Century, 2001). By encouraging independent reading and providing both indirect and direct instruction in vocabulary, students can be helped to develop the vocabulary knowledge they will need for effective comprehension.1.2. Educators View on Teaching Vocabulary"Teaching one word at a time out of context is the worst way of teaching vocabulary, with rapid forgetting almost guaranteed," asserts Frank Smith, author of "The Book of Learning and Forgetting" (1998), recently published by Teachers College Press. According to Smith, people assimilate new vocabulary words from context the first time they read them, "provided that the gist of the material being read is both interesting and comprehensible. Within five more encounters, the word and its conventional meaning are usually firmly established in the mind of the reader."Other educators who share this view add that when reading material isn't instantly interesting or comprehensible, it's the teacher's job to build context by activating students' prior knowledge of the topic. With regard to vocabulary, that means having students identify difficult words themselves and pool their knowledge to get the meaning. Ann Marie Longo, director of the Boys Town Reading Center, argues that teens can't use context effectively when their vocabularies are limited. Limited vocabulary is the most common problem among weak readers she's worked with. Longo begins with indirect instruction in words and their meanings and then provides high-interest opportunities to use the words. Vocabularyexpert Isabel Beck of the University of Pittsburgh embraces both approaches. For her, there are3four ways to learn vocabulary: wide reading, hearing unfamiliar words in speech, direct instruction in words and "gimmicks" to boost students' interest.Beck suggests teachers incorporate difficult words into their classroom routines and encourage students to look for the words in reading outside class. Longo agrees that students need to put new words to use in writing and conversation as well as reading. "For vocabulary instruction to increase comprehension," says Longo, "you have to see those words over and over again" ( When Adolescents Can´t Read: Methods and Materials that Work, 1999).1.3. Memory and Storage SystemsUnderstanding how our memory works might help us create more effective ways to teach vocabulary. Research in the area, cited by Gairns and Redman (1986) offers us some insights into this process. It seems that learning new items involve storing them first in our short-term memory, and afterwards in long-term memory. We do not control this process consciously but there seem to be some important clues to consider. First, retention in short-term memory is not effective if the number of chunks of information exceeds seven. Therefore, this suggests that in a given class we should not aim at teaching more than this number. However, our long-term memory can hold any amount of information.Research also suggests that our “mental lexicon” is highly organised and efficient, and that semantic related items are stored together. Word frequency is another factor that affects storage, as the most frequently used items are easier to retrieve. We can use this information to attempt to facilitate the learning process, by grouping items of vocabulary in semantic fields, such as topics (e.g. types of fruit). Oxford (1990) suggests memory strategies to aid learning, and these can be divided into creating mental linkages (grouping, associating, placing new words into a context), applying images and sounds (using imagery, semantic mapping, using keywords and representing sounds in memory), reviewing in a structured way and employing action (physical response or sensation, using mechanical techniques). The techniques just mentioned can be used to greater advantage if we can diagnose learning style preferences (visual, aural, kinesthetic, tactile) and make students aware of different memory strategies.4Meaningful tasks, however, seem to offer the best answer to vocabulary learning, as they rely on students’ experiences and reality to facilitate learning. More meaningful tasks also require learners to analyse and process language more deeply, which should help them retain information in long-term memory. Forgetting seems to be an inevitable process, unless learners regularly use items they have learnt. Therefore, recycling is vital, and ideally it should happen one or two days after the initial input. After that, weekly or monthly tests can check on previously taught items. The way students store the items learned can also contribute to their success or failure in retrieving them when needed. Most learners simply list the items learnt in chronological order, indicating meaning with translation. This system is far from helpful, as items arede-contextualised, encouraging students to over generalise their usage. It does not allow for additions and refinements nor does it indicate pronunciation. Teachers can encourage learners to use other methods, using topics and categories to organise a notebook, binder or index cards. Meaning should be stored using English as much as possible. Diagrams and word trees can also be used within this topic/categories organisation. The class as a whole can keep a vocabulary box with cards, which can be used for revision/recycling regularly.1.4. Why Vocabulary is ImportantTeachers may wonder why it is important to teach vocabulary. Well, there is a very clear answer to that question, namely that vocabulary is critical to reading success for three reasons, which I will explain now briefly. First of all, comprehension improves when you know what the words mean. Since comprehension is the ultimate goal of reading, you cannot overestimate the importance of vocabulary development. Secondly, words are the currency of communication. A robust vocabulary improves all areas of communication which are listening, speaking, reading and writing. Last but no least, when children and adolescents improve their vocabulary, their academic and social confidence and competence improve, too.In turn, a deficit in vocabulary knowledge causes comprehension problems, and comprehension problems prevent people from improving their vocabulary knowledge on their own. Intensive vocabulary instruction can be effective in turning this situation around. What is required, though, is a clear and deliberate focus on facilitating students’ creation of meaning ful contexts for the word meanings they are learning,5and a frequent and consistent emphasis on helping them make connections to what they already know.1.5. Levels of Word Knowledge“Word knowledge” refers to how well you know the meaning of a word. Research shows that there are three kinds of word knowledge. Firstly, there is a lack of word knowledge where the meaning is completely unfamiliar. Secondly, there is acquired word knowledge where the basic meaning is recognized after some thought. And last, there is established word knowledge where the meaning is easily, rapidly and automatically recognized (Beck, McKeown, and Omanson, 1987). Words from the third category are already established in the personal vocabulary bank and are the words you would use in conversation and writing. Though it’s enough for students to have a surface understanding of some words in a selection, for most words students must have this same established level of knowledge if they are to understand what they are reading (Nagy, Herman, and Anderson, 1985).2. Teaching Vocabulary2.1. Which Words Should be TaughtWhen making instructional decisions as to which words to teach, it is helpful to have a framework for decision-making in this area. Knowing what words to teach is the first step in providing effective vocabulary practice. Graves and Prenn, for instance, classify the words that should be devided into three types, each requiring a higher investment of teacher and learner time for instruction. With words that are already in the student's oral vocabulary, the students need only to identify the written symbol for such a word. When the word is one for which the student has acquired no concept and it appears frequently in the context, the teacher must take time to develop the concept through instruction. When the word is in the student's listening vocabulary, it may be taught though writing experiences and activities. Focus should be on helping students become independent learners; they should be encouraged to become actively involved in selecting words.6I will shortly mention a practical guide that helps teachers to remember the types of words that they should teach explicitly. First of all, there are Type A Words.These words belong to academic language and thecontent areas.Academic language describes the language of schooling,words used across disciplines like genre and glossary. Content area words are specific to the discipline, words like organization in social studies and organism in science. Then there are Type B Words which arethe basics.There are hundreds of high-frequency words. The basics make up a large percentage of students´ reading and writing. Students must be able to read words like the, is, and, are, been and because.The so-called Type C Words are connectors and act as signal words. There may be some overlap with the basic words. Students need to understand the signals for cause and effect relationships, sequence and other important indicators of how text is organized. In Type D Words the D standsfor difficult- words with multiple meanings are a challenge for all students and may be especially so for learners of the English language.When considering words with multiple meanings teachers should also pay attention to the consonant-vowel-consonant words children encounter when first learning to read - for example words like jam and ham.These words have accessible meanings if you think of something you may eat with eggs in the morning (ham) or of the sweet, sticky stuff on toast (jam). But jam also describes a music playing session. So learning to decode should not be meaning-free, but should provide a good opportunity for teaching the meanings of words including multiple ones. This kind of experience with words improves comprehension.At last there are also Type X Words which are the extras. These are the words that will not be encountered frequently but in a certain story or context they are important for decoding meaning. A good example of this type of word is spindle in “Sleeping Beauty.” It is important to the fairy tale, but it is not a very high-utility word. I just tell kids what words like this mean without any special teaching.2.1.1. Basic Functional VocabularyIn order to understand, speak, read and write a language, the students must acquire the basic functional vocabulary. New words are carefully selected, gradually introduced, and graded to make language learning smooth and easy. The following77 of 27 pages - scroll topInformation on this eBookTitleThe Teaching of Vocabulary in the Primary School Foreign Language ClassroomAuthorDaniela PohlYear2003Pages27Archive No.V34883ISBN (eBook)978-3-638-34971-0ISBN (Book)978-3-640-44099-3DOI10.3239/9783638349710File size224 KBLanguageEnglishTagsTeachingVocabularyPrimarySchoolForeignLanguageClassroom翻译部分：国外小学词汇教学（The Teaching of Vocabulary in the Primary School Foreign Language Classroom）摘要：很多词语都变得越来越复杂，拥有很多的词组。

毕业论文外文翻译格式【范本模板】

因为学校对毕业论文中的外文翻译并无规定，为统一起见,特做以下要求：1、每篇字数为1500字左右，共两篇；2、每篇由两部分组成:译文+原文.3 附件中是一篇范本，具体字号、字体已标注。

外文翻译（包含原文)(宋体四号加粗）外文翻译一（宋体四号加粗）作者：(宋体小四号加粗）Kim Mee Hyun Director, Policy Research & Development Team，Korean Film Council（小四号）出处：(宋体小四号加粗)Korean Cinema from Origins to Renaissance(P358～P340) 韩国电影的发展及前景（标题：宋体四号加粗）1996～现在数量上的增长(正文:宋体小四）在过去的十年间，韩国电影经历了难以置信的增长。

上个世纪60年代，韩国电影迅速崛起，然而很快便陷入停滞状态,直到90年代以后，韩国电影又重新进入繁盛时期。

在这个时期，韩国电影在数量上并没有大幅的增长，但多部电影的观影人数达到了上千万人次。

1996年，韩国本土电影的市场占有量只有23.1%。

但是到了1998年，市场占有量增长到35。

8%，到2001年更是达到了50%。

虽然从1996年开始，韩国电影一直处在不断上升的过程中，但是直到1999年姜帝圭导演的《生死谍变》的成功才诞生了韩国电影的又一个高峰。

虽然《生死谍变》创造了韩国电影史上的最高电影票房纪录，但是1999年以后最高票房纪录几乎每年都会被刷新。

当人们都在津津乐道所谓的“韩国大片”时，2000年朴赞郁导演的《共同警备区JSA》和2001年郭暻泽导演的《朋友》均成功刷新了韩国电影最高票房纪录.2003年康佑硕导演的《实尾岛》和2004年姜帝圭导演的又一部力作《太极旗飘扬》开创了观影人数上千万人次的时代。

姜帝圭和康佑硕导演在韩国电影票房史上扮演了十分重要的角色。

从1993年的《特警冤家》到2003年的《实尾岛》，康佑硕导演了多部成功的电影。

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。

(完整版)外文翻译

外文文献原稿和译文原稿logistics distribution center location factors:(1) the goods distribution and quantity. This is the distribution center and distribution of the object, such as goods source and the future of distribution, history and current and future forecast and development, etc. Distribution center should as far as possible and producer form in the area and distribution short optimization. The quantity of goods is along with the growth of the size distribution and constant growth. Goods higher growth rate, the more demand distribution center location is reasonable and reducing conveying process unnecessary waste.(2) transportation conditions. The location of logistics distribution center should be close to the transportation hub, and to form the logistics distribution center in the process of a proper nodes. In the conditional, distribution center should be as close to the railway station, port and highway.(3) land conditions. Logistics distribution center covers an area of land in increasingly expensive problem today is more and more important. Is the use of the existing land or land again? Land price? Whether to conform to the requirements of the plan for the government, and so on, in the construction distribution center have considered.(4) commodities flow. Enterprise production of consumer goods as the population shift and change, should according to enterprise's better distribution system positioning. Meanwhile, industrial products market will transfer change, in order to determine the raw materials and semi-finished products of commodities such as change of flow in the location of logistics distribution center should be considered when the flow of the specific conditions of the relevant goods.(5) other factors. Such as labor, transportation and service convenience degree, investment restrictions, etc.How to reduce logistics cost，enhance the adaptive capacity and strain capacity of distribution center is a key research question of agricultural product logistics distribution center．At present，most of the research on logistics cost concentrates off theoretical analysis of direct factors of logistics cost, and solves the problem of over-high logistics Cost mainly by direct channel solution．This research stresses on the view of how to loeate distribution center, analyzes the influence of locating distribution center on logistics cost．and finds one kind of simple and easy location method by carrying on the location analysis of distribution center through computer modeling and the application of Exeel．So the location of agricultural product logistics distribution center can be achieved scientifically and reasonably, which will attain the goal of reducing logistics cost, and have a decision．making support function to the logisties facilities and planning of agricultural product．The agricultural product logistics distribution center deals with dozens and even hundreds of clients every day, and transactions are made in high-frequency. If the distribution center is far away from other distribution points，the moving and transporting of materials and the collecting of operational data is inconvenient and costly. costly．The modernization of agricultural product logistics s distribution center is a complex engineering system，not only involves logistics technology, information technology, but also logistics management ideas and its methods，in particular the specifying of strategic location and business model is essential for the constructing of distribution center. How to reduce logistics cost，enhance the adaptive capacity and strain capacity of distribution center is a key research question of agricultural product logistics distribution center. The so—called logistics costs refers to the expenditure summation of manpower, material and financial resources in the moving process of the goods．such as loading and unloading，conveying，transport，storage，circulating，processing, information processing and other segments. In a word。

(2021年整理)PLC中英文资料外文翻译(1)

(完整版)PLC中英文资料外文翻译(1)编辑整理：尊敬的读者朋友们：这里是精品文档编辑中心，本文档内容是由我和我的同事精心编辑整理后发布的，发布之前我们对文中内容进行仔细校对，但是难免会有疏漏的地方，但是任然希望（(完整版)PLC中英文资料外文翻译(1)）的内容能够给您的工作和学习带来便利。

同时也真诚的希望收到您的建议和反馈，这将是我们进步的源泉，前进的动力。

本文可编辑可修改，如果觉得对您有帮助请收藏以便随时查阅，最后祝您生活愉快业绩进步，以下为(完整版)PLC中英文资料外文翻译(1)的全部内容。

（完整版）PLC中英文资料外文翻译(1)编辑整理：张嬗雒老师尊敬的读者朋友们：这里是精品文档编辑中心，本文档内容是由我和我的同事精心编辑整理后发布到文库，发布之前我们对文中内容进行仔细校对,但是难免会有疏漏的地方，但是我们任然希望 (完整版)PLC中英文资料外文翻译（1）这篇文档能够给您的工作和学习带来便利。

同时我们也真诚的希望收到您的建议和反馈到下面的留言区，这将是我们进步的源泉，前进的动力。

本文可编辑可修改，如果觉得对您有帮助请下载收藏以便随时查阅，最后祝您生活愉快业绩进步，以下为〈(完整版)PLC中英文资料外文翻译(1)> 这篇文档的全部内容。

可编程控制器技术讨论与未来发展摘自《可编程控制器技术讨论与未来发展》数字媒体系 08165110 多衡随着时代的发展,当今的技术也日趋完善、竞争愈演愈烈；单靠人工的操作已不能满足于目前的制造业前景,也无法保证更高质量的要求和高新技术企业的形象。

人们在生产实践中看到，自动化给人们带来了极大的便利和产品质量上的保证,同时也减轻了人员的劳动强度,减少了人员上的编制.在许多复杂的生产过程中难以实现的目标控制、整体优化、最佳决策等，熟练的操作工、技术人员或专家、管理者却能够容易判断和操作,可以获得满意的效果。

人工智能的研究目标正是利用计算机来实现、模拟这些智能行为,通过人脑与计算机协调工作,以人机结合的模式，为解决十分复杂的问题寻找最佳的途径我们在各种场合看到了继电器连接的控制,那已经是时代的过去，如今的继电器只能作为低端的基层控制模块或者简单的设备中使用到；而PLC的出现也成为了划时代的主题，通过极其稳定的硬件穿插灵活的软件控制,使得自动化走向了新的高潮。

能源类外文文献翻译（译文1）

太阳能蒸馏：一种有前途的供水代替技术，它使用免费的能源，技术简单，清洁Hassan E.S.Fath埃及，亚历山大，亚历山大大学机械学院工程系摘要：太阳能蒸馏为盐水淡化提供了一种替代技术，它使用免费的能源、技术简单、清洁，为人类提供所需的部分淡水。

太阳能蒸馏系统的发展已经证明：当天气情况良好，并且需求不太大时，比如少于200立方米／天，它在海水淡化过程中有一定的适用性。

太阳能蒸馏器的产量低这个问题迫使科学家研究许多提高蒸馏器产量和热效率，以此来降低产水的费用。

本文对许多最新发展的单效和多效太阳能蒸馏器进行了整体评论和技术评估。

同时，对蒸馏器构造的发展、各部件在运行过程中出现的问题、对环境的影响也进行了阐述。

关键词：太阳能;海水淡化1.简介在淡水需求超出了淡水资源所能满足的量的地方，对低质量的水进行去盐处理是一种合适的淡水来源途径。

对盐水或海水脱盐处理取得淡水满足了社会基本的需求。

一般说来，它不会对环境造成严重的损害作用。

因此，进行海水淡化的工序和工厂在数量上和能力上都有了巨大的进步。

许多不同的海水淡化技术被用来从盐水中分离淡水，包括有：多级闪蒸（MSF）、多效（ME）、蒸汽压缩(VC)、反渗透（RO）、离子交换、电渗析、相变和溶剂萃取。

但是，这些技术只能产生少量的淡水，因而是昂贵的。

另一方面，用来驱动这些技术的传统能源也会对环境产生消极的作用。

而太阳能蒸馏为盐水淡化技术提供了一种有前途的替代处理过程，它使用免费的能源，技术简单，清洁，并能为人类提供所需的部分淡水。

太阳能蒸馏系统的发展已经证明：当天气情况良好，并且需求不太大时，比如少于200立方米／天，它在海水淡化过程中有一定的适用性。

太阳能蒸馏器的产量和热效率，以此来最小化产水费用。

这些方法中包括被动的和主动的单效蒸馏器。

一些工作者也曾试图都产生的水蒸气在外部凝结（在额外的凝结表面上）。

另一方面，浪费的凝结潜热也被利用，从而增加馏出水的产量和提高效率。

南邮外文翻译一范例

南京邮电大学毕业设计(论文)外文资料翻译学院(系)：经济与管理学院专业：学生姓名：班级学号：外文出处：Journal of Occupational Psychology,1977, Vol.50附件：1.外文资料翻译译文；2.外文原文附件：1.外文资料翻译译文重新评估工作满意度和工作生活质量——詹姆斯.C.泰勒有用的工作满意度的措施在评估工作的特点以及改善工作生活质量中是有问题的。

根据民意调查和组织调查显示，多年以来，虽然在高和稳定的工作满意度水平下，雇员的挫折感和异化迹象却一直在增加。

经过更密切的检查，这似是而非的调查导致的结论是：无论再严谨的工作满意度调查及测量，得到的只是修改工作和减少员工的挫折感方面的没必要的信息。

根据以往的经验以及对工作生活质量的研究表明，为了克服这个缺陷，在测量工作满意度的时候，雇员本身需要更多地参与测量。

工作满意度已经成为一个模糊不清的尴尬概念。

许多代表着工业人文主义利益的社会科学调查员都对工作满意度十分有兴趣，他们建议要去关注和改善人与职位的关系，提高工作满意度。

从20世纪30年代开始，这种关注已经从制造业扩展到服务和文职部门。

然而，我们可以断言，大部分对工作满意度的研究都无法仅通过对工作及工作本身的研究。

历史上曾经有过对工作满意度的研究，这或许可以支持或者攻击现状，这种趋势还将继续下去。

尴尬的是，在对美国雇员的工作满意度的继续调查研究中，用极高的百分比来衡量他们工作的满意程度，而在同一时间内降低对工人的承诺，雇员所表达的通过增加缺勤率（特别是部分周缺勤），罢工（因其他原因除了工资）而拒绝谈判达成的合同以及破坏产品的比率显然变得更大。

雇员异化的这些问题已经提起公众的注意，但是如果公众关注继续增长，为什么雇员安静的绝望与工作越来越被看作是与压力之间的和解，这些事实和精心准备将使对工作满意度的严格调查成为必然。

前言本文的目的是在不减少抽样误差和防范反应的情况下，使用更精密的统计测试，在不同的模式下对满意度数据进行界定和衡量。

外文翻译(1)(1)

注：红色字体表示语句不明白的地方，请求学姐帮忙。

聚亚烷基二醇的化学结构和它们在含水环境中的好氧生物降解性之间的关系简要：使用一组聚合流体，其中包括聚乙二醇、聚丙二烯（PPG）、不同EO/PO 比率的环氧乙烷（EO）的无规共聚物和环氧丙烷（PO），对聚亚烷基醇（PAG）的化学结构和它们的生物降解性之间的关系进行研究以及用PAG的醚和酰基部分封端。

被测试的PAG中有一个均分子量范围在350-3600Da，它们的差异是由其聚合物主链的直链（二醇型）或支链（三元醇型）分子。

PAG的最终生物降解能力是根据ISO14593（CO2顶空试验）用非预曝光（如在OECD310试验）和预曝光（改编）接种物来确定。

带有PPG结构和二元醇或三元醇的EO/PO共聚物，均分子量不超过1000沓的PAG，被认为是易于生物降解的。

他们的最终生物降解可超过60％的限制（根据OECD310测试标准）。

具有共聚结构并且MW值在1000-3600之间的PAG不易生物降解，但它们可以被看做是那些固有的最终降解物。

在PAG结构中EO含量的增长和末端羟基的酰化与羧酸基团有利地影响了他们的生物降解性。

含末端醚基团封端的PAG似乎是耐生物降解的。

关键词生物降解、聚亚烷基二醇、PAG、PPG、封顶PAG、ISO14593。

引言：术语中的聚亚烷基二醇-PAG，以及在相关文献中的PAG，例如，聚乙二醇，聚醚和聚（烯化氧）中使用的PAG术语都是带有环氧化物结构烯化氧聚合得到的化合物。

PAG主要是通过使用乙烯和丙烯的氧化物合成的，不常使用丁二醇和更高的烯烃氧化物。

PAG类化合物（不同的分子量，性能和应用）最常用的包括氧化乙烯或丙烯均聚物氧化物以及乙烯和丙烯氧化物的无规或嵌段共聚物。

PAG的分子结构不仅取决于种类和亚烷基氧化物的比例，而且还取决于用于聚合反应的引发剂分子的类型（单-，二-或多官能分子具有2个以上活泼氢原子）。

引发剂影响PAG分子的末端羟基基团和聚合物链的类型，其可以是线性的（单醇及二醇型）或支链的（多元醇的数类型）。

外文资料及翻译(1)

一曲人性美的田园牧歌———《边城》之美摘要: 沈从文以乡下人的主体视角审视城乡对峙的现状, 热情讴歌了湘西人民的人性美, 描绘了一个瑰丽而温馨的边城世界, 展现出一个诗意的自然环境: 精致柔美而宁静, 远离都市的喧嚣与浮华。

从而提出了他的人与自然和谐共存, 本于自然, 回归自然的哲学。

关键词: 人性美; 田园牧歌; 桃源仙境《边城》是沈从文的代表作, 也是中国现代文学史上优秀的中篇小说之一, 被人们誉为中国现代文学牧歌传说中的顶峰一颗千古不磨的珠玉。

20世纪20年代初, “京派”文人作家群的首席小说家、“乡下人”，沈从文, 从湘西地区的灵山秀水中走出, 以其30年复杂的人生阅历为基础, 通过老船夫、翠翠等人物形象的描绘, 对人类生命与人性的释放形式及其原因进行了探究、认知与感慨, 热情讴歌了湘西人民的人性美。

可以说, 《边城》是沈从文理想人生的缩影, 是一首作家写给故乡的赞美诗, 是作者远离边城而作于都市的梦, 是一曲优美动人的湘西人性美的颂歌。

施蛰存说: “从文处于苗汉杂居的湘西, 他最熟悉的是这一地区的风土人情。

非但熟悉, 而且热爱”。

在沈从文童年记忆中, 存储着一幅理想世界中美丽湘西地域风俗画: 那里的男人豪爽仗义, 刚健顽强; 那里的女人纯朴善良, 热情厚道。

他们重承诺, 守信义, 敢爱敢恨, 对爱情忠贞不渝。

这些普通的山民村妇、痴男怨女和他们的动人故事与美好人性, 便成了沈从文永远的生命崇拜图腾。

由此, 沈从文怀着探究人生“生命的形式”, 抨击否定虚伪人性, 赞美宣示美好人性的初衷, 创作了《边城》。

“有一小溪, 溪边有座白色小塔, 塔下住了一户单独的人家。

这人家只一个老人, 一个女孩子, 一只黄狗。

小溪流下去, 绕山岨流, 约三里便汇入茶峒的大河。

人若过溪越小山走去, 则只一里路就到了茶峒城边。

溪流如弓, 山路如弦, 故远近有了小小差异。

小溪宽约二十丈, 河床为大片石头作成。

静静的水即或深到一篙不能落底, 却依然清澈透明, 河中游鱼来去皆可以计数。

外文翻译1

The platform can be distributed using various networks, independent video collection point for networking,different industries providing a unified multi-regional access, distributed memory,hierarchical management, video consultations,multi-mode alarm,resouce sharing video monitoring service. A new generation of remote video monitoring system network is able to meet the operator requirements of multimedia value-added core business platform. It can bulid various modules and subsystems through operating-type video surveillance platform for buliding ,security-based video surveillance platform，the implementation of video surveillance system project。

Keyword video surveillance system ；system design ；platform access；service processIntroductionWith the county’s “ Green City ” project continue to rise ，increaseing The number of video surveillance systems。

外文翻译原文1

UnitKeyboard:An Easily Conﬁgurable Compact ClavierY oshinari TAKEGAWA Kobe University,Japan take@eedept.kobe-u.ac.jpTsutomu TERADAKobe University,Japantsutomu@eedept.kobe-u.ac.jpMasahiko TSUKAMOTOKobe University,Japantuka@kobe-u.ac.jpABSTRACTMusical keyboard instruments have a long history,which resulted in many kinds of keyboards(claviers)today.Since the hardware of conventional musical keyboards cannot be changed,such as the number of keys,musicians have to carry these large keyboards for playing music that requires only a small diapason.To solve this problem,the goal of our study is to construct UnitKeyboard,which has only12 keys(7white keys and5black keys)and connectors for docking with other UnitKeyboards.We can build various kinds of musical keyboard conﬁgurations by connecting one UnitKeyboard to others,since they have automatic settings for multiple keyboard instruments.We discuss the usability of the UnitKeyboard from reviews by several amateur and professional pianists who used the UnitKeyboard. KeywordsPortable keyboard instruments,block interface,Automatic settings1.INTRODUCTIONMusical keyboard instrument has a long history,resulting in many kinds of keyboards today(ex.piano,choir organ, and accordion).Moreover,there are many kinds of musical forms in classical piano performance:solo,which is played by one performer,piano duet,which is a performance by two performers with a single piano,piano duo,which is a per-formance by two performers with two pianos,and ensemble, which is a performance by multiple groups that consist of two or more musicians.At the same time,various kinds of electronic musical in-struments have been developed.These instruments have many kinds of functions,such as diapason change and tone change.Since conventional musical keyboards cannot change their hardware conﬁguration,such as the number of keys, musicians have to carry large keyboards for playing music that requires only a small diapason.Moreover,it is diﬃcult to adjust to various kinds of keyboard instruments.For ex-ample,musicians cannot play music for the organ with a digital piano with88keys.The goal of our study is to construct UnitKeyboard,which has only12keys(7white keys and5black keys)and4con-nectors for docking with other UnitKeyboards.With these Permission to make digital or hard copies of all or part of this work for personal or classroom use is granted without fee provided that copies are not made or distributed for proﬁt or commercial advantage and that copies bear this notice and the full citation on theﬁrst page.To copy otherwise,to republish,to post on servers or to redistribute to lists,requires prior speciﬁc permission and/or a fee.NIME08,June5-8,2007,Genova,ItalyCopyright2008Copyright remains with the author(s).(a)(b)(c)than that of the BaseUnitthan that of the BaseUnit2 octaves higher diapasonthan that of the BaseUnit Figure1:Combination examples of UnitKeyboard keyboards,we can build various kinds of keyboard conﬁg-urations by connecting a UnitKeyboard to other UnitKey-boards.Since they have automatic settings considering the relationship among UnitKeyboards,and intuitive controls using sensors and actuators.Because of these special func-tions,UnitKeyboard is aﬂexibly instrument for playing mu-sic.2.DESIGNA UnitKeyboard is a keyboard equipped with12keys and also4connectors for connecting to other UnitKeyboards. Also various kinds of keyboards can be simulated with them. For example,we can construct a keyboard of two octaves by connecting two UnitKeyboards horizontally,as shown in Figure1-(a).Moreover,we can construct an organ that has two manuals by connecting two UnitKeyboards vertically as shown in Figure1-(b).We can also increase the diapason by connecting an EnhancedUnit,which has various kinds of functions,between UnitKeyboards as shown in Figure 1-(c).2.1Characteristics of UnitKeyboard2.1.1Automatic SettingsWe can build various kinds of keyboard instruments by docking multiple UnitKeyboards.However,users need to conﬁgure various kinds of settings for each UnitKeyboard. To reduce the setting time,we propose an automatic setting algorithm.Connection position A UnitKeyboard is equipped with one connector on each side,left,right,top,and bottom, for connecting to other UnitKeyboards.Assignments of theSound GeneratorFigure2:System structuretone and the diapason for each UnitKeyboard depend on the conﬁguration of the connections.Generally,single man-ual keyboards like the piano,have characteristics that the more left/right the position of a key,the lower/higher its pitch,and all of the keys have the same tone.Therefore,a UnitKeyboard horizontally connected to a BaseUnit,which controls the base settings such as the tone and the diapa-son,inherits the tone of the BaseUnit,and a diapason of the UnitKeyboard increases one octave based on the diapason of the BaseUnit as shown in Figure1.On the other hand,a UnitKeyboard vertically connected to the BaseUnit has the same diapason as that of the BaseUnit,and the tone of the UnitKeyboard is independent from that of the BaseUnit. Priority Between a BaseUnit and a non-BaseUnit,there is a hierarchical relationship,that is,the settings of the non-BaseUnit inherit those of the BaseUnit.We deﬁne this as priority.This is similar to an ensemble,where the mul-tiple sections have section leaders or there is a conductor of the entire ensemble.Our system automatically assigns UnitKeyboard as low priority based on settings of a high priority UnitKeyboard.2.1.2Real-Time reconﬁgurationSince there may be cases where the conﬁgurations and connection statuses of the UnitKeyboards should be changed during the performance,the system needs to detect them and reconﬁgures the settings of the UnitKeyboards in real-time.We discuss the system design for fast real-time processing from the views points of data management.Data management In a UnitKeyboard system,there are various kinds of system data:connection data to manage the connection relationships among UnitKeyboards,setting data for setting the diapason and the tone of each UnitKey-board,and keying data that is generated when keys of a UnitKeyboard are pressed/released.Ifeach UnitKeyboard manages its own settings,each UnitKeyboard sends a connection change message to all the UnitKeyboards.Because the CPU and memory in a UnitKeyboard is limited,it is diﬃcult to do this in real-time.Therefore,we use a computer as the“host”to calculate the connection statuses,setting statuses for all UnitKey-boards in the system.3.PROTOTYPE SYSTEMFigure2shows the structure of the prototype system. It consists of a host,UnitKeyboards,and EnhancedUnits.Figure3:A snapshot of UnitKeyboard Figure3shows a snapshot of a UnitKeyboard.We im-plemented the system using Microsoft Visual C++.NET 2003,and we use a Sony Vaio VGN-S92PS,with the Win-dows XP platform as the host,Allow7UM-100as a wireless module,Roland SC-8820as a MIDI sound generator,and M-audio OXYGEN8as the keyboard.OXYGEN8has25 keys but we cut one in half to make the12-keys.We use a programmable integrated circuit(PIC)microcomputer (PIC16F873)to control the UnitKeyboard and Enhance-dUnit.The software on the PIC is programmed in C lan-guage on Microchip Technology’s MPLAB.3.1HostIn the prototype,we used a PC as the host.The functions of the host are as follows.Management of setting data The host manages the setting data of each Unit.Note that a Unit includes teh UnitKeyboard and the EnhancedUnit.Management of connection statuses The host directly manages the connection statuses of all the Units.Moreover, the host calculates the setting data of each Unit’s conﬁgu-ration from the connection data of all the Units.Process of sound generation The host generates a MIDI Note On/Oﬀmessages based on the setting data of the Units and keying data sent from a UnitKeyboard. 3.2UnitKeyboardThe hardware structure of a Unit is shown in Figure4.A UnitKeyboard consists of a PIC,a12-key keyboard connec-tors on all four sides,and a wireless module to communicate to the host.A UnitKeyboard has the following functions.Connector(EnhancedUnit Only )Figure 4:The hardware of UnitEstablishing connection to the host A UnitKeyboard broadcasts a “New Entry”command after it is turned on,and when the UnitKeyboard receives acknowledgement from the host,it sends an “ID”and “connector data”,such as the number of connectors,to the host.Sending keying data A UnitKeyboard sends keying data to the host,when the status of the UnitKeyboard keys is changed.Sending connection data A UnitKeyboard sends a “Con-nection Status”command to the host,when the status of its connectors is changed.3.3EnhancedUnitThe EnhancedUnit has two models:a simple model that only controls the diapason of a UnitKeyboard and a high-end model that is equipped with sensors,actuators,and a wireless module to operate settings of the UnitKeyboards.The former is inserted between UnitKeyboards to increase the diapason.It has a simple structure that consists of two connectors and a variable electric resistance.Since the con-nectors of a UnitKeyboard can measure the change of volt-age that works with the number of the variable resistance,UnitKeyboards that interleave with simple EnhancedUnits convert the amount of voltage to changing the diapason.Figure 4shows hardware of the high-end EnhancedUnit.The main diﬀerences between the EnhancedUnit and the UnitKeyboard are that the EnhancedUnit does not have a keyboard and has various input/output devices.The high-end EnhancedUnit has the following functions.Connection to the host The enhancedUnit broadcasts a “New Entry”command after the power is turned-on and establishes connections with the host just like a UnitKey-board.Sending connection data The EnhancedUnit monitors the status of its own connectors,and it sends a “Connection Status”command to the host when it detects a change of connection just like the UnitKeyboard.Sending of input data from input devices The En-hancedUnit collects data from input devices,and informs the host of this according to the requirements of the host.Control of output devices The EnhancedUnit controls output devices according to commands sent from the host.3.3.1Input/OutputdevicesWe developed a high-end EnhancedUnit prototype equipped with various kinds of input/output devices.Distance sensor Users can control diapasons of a UnitKey-A number of octave: [*]Figure 5:An EnhancedUnit with electric motor board neighboring an EnhancedUnit equipped with distance sensors.For example,the longer the distance between the UnitKeyboard and the EnhancedUnit,the higher the dia-pason of the UnitKeyboarda.Acceleration sensor Users control the tone of UnitKey-boards with the users’posture that is calculated and de-tected from data of the acceleration sensor.Motor Users can move UnitKeyboards automatically by using an EnhancedUnit equipped with motors attached to a propeller and wheels.For example,if musicians use an EnhancedUnit equipped with a motor and wheels,they can add/subtract a diapason by automatically moving a UnitKeyboard as shown in Figure 5.4.CONSIDERATIONSWe discuss the usability of proposed UnitKeyboard from the reviews by 5amateur pianists and 5professional pianists that actually used the UnitKeyboard.We have demon-strated UnitKeyboard in various kinds of events such as Kobe Luminarie Live Stage on December 8th and 9th,2007.It began in 1995and commemorates the Great Hanshin earthquake of that year about 4million participants at-tended last year.4.1Performance EvaluationVisibility We checked the function that automatically assigns the settings of the UnitKeyboard assuming the re-lationship among all the UnitKeyboards were working well.The host settled conﬂicting settings among the UnitKey-boards.Moreover,the proposed automatic-assignment al-gorithm was intuitive from participants’reviews.Because he participants could see the connection rela-tionships between the UnitKeyboards,it was easy to rec-ognize the relative diapason of each UnitKeyboard.How-ever,it was diﬃcult to recognize the absolute diapason of each UnitKeyboard.In present implementation,partici-pants could not see the BaseUnit and the diapason of the BaseUnit.Therefore,participants had to press the keys of each UnitKeyboard to check the diapason.For future work,we plan to develop an EnhancedUnit with LEDs and a display for checking the settings of the UnitKeyboard.Wireless vs.Wired connections We adopted a wireless connection for communication between the host and the Units.In the wireless connection,although there was some de-lay between the keying to the output sound.The delay was not so noticeable in the music.However,the more UnitKey-boards were used,the higher the possibility was for packet loss and longer delays.On the other hand,the delay produced using wired con-nection was less than that of the wireless connection.Because both methods have advantages and disadvan-Figure6:Snapshots of collaborative performancetages,we will conduct a more detailed evaluation for eachmethod in future work.One-octave UnitKeyboard In this study,a UnitKey-board had only one octave from C to B.This diapason iseﬀective in music of only C major or C minor.We can solvethis problem by using the Mobile Clavier[7],which enablesa smooth change in diapason.4.2New performanceWe conducted performance with UnitKeyboards and En-hancedUnits.As shown in Figure6,when there was a lack of diapasonduring the performance,a musician solved it by borrow-ing a UnitKeyboard from another performer.Moreover,asshown in Figure5,a keyboard moving automatically to acommanded location was visually interesting.These perfor-mances are not only musically entertaining but also visuallyattractive.4.3RELATED WORKThere has been a large amount of research whose maingoal was improving a function by combining simple func-tional units.For example,users can control an object in agame by combining LEGO blocks[1],control website brows-ing by combining triangle boards[2],or control program-ming with combined blocks[3].Moreover,there are blockinterface equipped input/output devices[4].These targetswere not musical like our study.On the other hand,a system whose for music compositionfunctions by combining blocks assigned for mood music[5].Moreover,there are systems,DoublePad/Bass[6]and Mo-bile Clavier[7],which were developed to improve the porta-bility of acoustic instruments.DoublePad/Bass is base in-struments using two PDAs.Musicians who play an electricbass should be able to easily play it.Mobile Clavier en-ables the smooth change of diapason by allowing additionalblack keys to be inserted.These instruments were not de-signed with concept of combining units or for various kindsof keyboard/string instruments5.CONCLUSIONSWe proposed the UnitKeyboard,which can apply vari-ous kinds of keyboard instruments by connecting one-octavekeyboards together.Moreover,the UnitKeyboard has var-ious functions such as the automatic settings consideringthe relationship among multiple UnitKeyboards,intuitivecontrols and new performance using an EnhancedUnit.We intend to evaluate the hardware and the usability ofthe system in the future.6.ACKNOWLEDGMENTSThis research was supported in part by a Grant-in-Aid forScientiﬁc Research(A)(17200006)from the Japanese Min-istry of Education,Culture,Sports,Science and Technol-ogy,a Grant-in-Aid for Scientiﬁc Research from the JSPSResearch Fellowship,and by the Hayao Nakayama Founda-tion for Science&Technology and Culture.7.REFERENCES[1]Anderson,D.,Frankel,J.,Marks,J.,Agarwala,A.,Beardsley,P.,Hodgins,J.,Leigh,D.,Ryall,K.,Sullivan,E.and Yedida,J.:“Tangible InteractionGraphical Interpretation:A New Approach to3DModeling”,In Proceedings of SIGGRAPH2000,pp.393–402,2000.[2]Gorbet,G.M.,Orth,M.and Ishii,H.:“Triangles:Tangible Interface for Manipulation and Explorationof Digital Information Topography”,In Proceedingsof CHI1998,pp.49–56,1998.[3]Suzuki,H.and Kato,H.:“Interaction-level supportfor collaborative learning:AlgoBlock an openprogramming language”,In Proceedings ofCSCL2002,pp.349–355,2002.[4]Watanabe,R.,Itoh,Y.,Asai,M.,Kitamura,Y,Kishino,F.and Kikuchi,H.:“The Soul ofActiveCube-Implementing a Flexible,Multimodal,Three-Dimensional Spatial Tangible Interface”,InProceedings of ACE2004,pp.173–180,2004.[5]Henry,D.N.,Nakano,H.and Gibson,J.:“BlockJam”,In Proceedings of SIGGRAPH2002,pp.67,2002.[6]Terada,T.,Tsukamoto,M.and Nishio,S.:“APortable Electric Bass Using Two PDAs”,InProceedings of IWEC2002,pp.286–293,2002.[7]Takegawa,Y.,Terada,T.,Tsukamoto,M.and Nishio,S.:“Mobile Clavier:New Music Keyboard forFlexible Key Transpose”,In Proceedings of NIME2007,pp.82–87,2007.。

快递物流网络优化研究外文文献翻译1

文献出处 : Humble M . The study of ex press log i stics netw ork opt imizat ion [ J ] . Operations R esearch Perspect ives, 2016, 6 (3):106 -115 .原文The st udy of ex press log ist ics netw ork optim izationHumble MA bst ractEx press indust ry as an important part of m odern log ist ics indust ry to become one of the fast est g row ing indust ries in recent y ears. The rapid development of ex press indust ry lead to a lot of capit al inflow ex press delivery m arket, thus express companies, t here are many sizes for g rab market resources,the com petit ion bet w een ent erprises is becoming more and fiercer.Ex cessive com petit ion caused a lot of w ast e of resources, reduce the ut ilizat ion of resources, and increase the cost of log i stics.In order to solve t hese problems need to int eg ra te the expres s industry resources, increase the concent rat ion of indust ry level.A nd C ourier companies merg ers and reorg anization is the int eg ration betw een the express industry resources,ex press delivery indust ry compet it iveness effect ive w a y. Express log i stics net w ork in t he ex press indust ry i s reg arded as ex press the l ifeblood of ent erprises, of w hich the end of the service net w ork (hereinaft er referred to as end nodes), the dist ribution cent er,the urban reg ional hub ( hereinaft er referred to as the reg ional hub) and the num ber of spatial lay out direct ly det ermines the operation m ode of delivery a nd quality of operat ions. Therefore, under the merg er rest ruct uring ent erprises express log i stics net w ork optim ization int eg ration to ex press the development of the ent erprise aft er the m erg er and reorg anizat ion play s a decisive role.Key w ords:M erg ers and reorg a nization;Netw ork opt imizat ion int eg ra t ion; End node;Dist ribution center1 Int roductionLog is t ics net w ork t heory is the inevit able out come of the development of log ist ics manag ement research Gum constantly, is a st andardized, sy st emat ic and scientific research important w a y of m odern log ist ics, i t ex panded the log i stics netw ork operations research new tra in of t houg ht, provides a t heoretical basis for the log i st ics netw ork opt im izat ion. DJ B ow ers ( 2007 ) put forw ard the theory of supply chain log istics int eg ra tion,and based on log istics, w a rehouse locat ion,t ransport ation cost, invent ory cost, e t c , int eg ra t ing advanced the t heory of int eg rationa rchitect ure. M S R am m . ( 2009 ) int eg ra ted log i stics net w ork i s a c losed loop int eg rated forw ard/re verse log i stics net w ork,including production/re covery,m ix ed distribution,custom e rs, collect ing and processing cent er, etc., first used to det ermine the m ix ed integ er linear prog ram m ing model for log i stics netw ork int eg ration, and t hen in uncertain scenarios using the mix ed integ er l inear prog ram ming model, the model can avoid suboptimal result s caused by separat ion and continuous. M a ria B oiler mud ( 2013 ) in a nonlinear integ er model to solve the dy namic integ ra ted forw ard and reverse dist ribution netw ork desig n model double H st andards to minim ize t ransport cost s a nd tim e; Int eg ra t ed log i st ics netw ork facilit y locat ion problem to improve the efficiency of forw ard and reverse log istics,mainly i s the det erm ination of three ty pes of facilit ies, w arehouse ( log i stics), collection cent ers ( reverse log i stics) and mix ed facilities ( forw ard and reverse log ist ics).2Ex press log ist ics net w ork1 S ummary of log i st ics netw orkDonald j . B ow er and David i ts loss in the book of the process of log i st ics m anag ement, supply chain int eg rat ion point s out t hat the w hole log i stics netw ork desig n has a direct impact on the log i st ics efficiency, to provide cust omer service capabilit ies and cost mainly by num ber of log i stics facilities,the influence of the pract ical fact ors such as scale;Essential part of netw ork la y out desig n i s to det erm ine the num ber of every k ind of facilit ies,locat ion and job,et c.; In the constantly chang ing compet it ive environment,the ty pes of product s,cust omer dema nd chang es a t the mom ent,so perfecting the infrast ructure net w ork to adapt to the chang e of supply and demand i s very import ant.R onald h. B a l loon ( 2010 ) arg ues that the essence of the net w ork st ruct ure problem i s to det ermine from to the cust omer's net w ork st ructure,including the facilit y ty pe, num ber, locat ion and each facilit y betw een the determ inat ion of amount of product s and cust om ers; In his book "log istics manag ement", l ist s the data needed for log i stics netw ork int eg rat ion, and put forw ard the evaluation and the evaluat ion of ent erprise log istics net w ork in the g eneral audit criteria. L og i st ics net w ork has the follow ing charact eristics: log i stics net w ork has the charact eristics of hig h efficiency. The g oal of log i stics netw ork is the low est cost for a shorter t ime w ould be delivered g oods in g ood condition of t he demand s ide, the max imum com bination of log i stics and inform a tion flow,cash flow to achieve "zero invent ory, a short period of t ime,no interm i tt ent t ransmission" i s the ideal state.The openness of the log i s t ics i s net w ork. Openness i sthe foundat ion of log i stics nodes can be t hroug h the public netw ork, a ll nodes connect ed directly or indirectly. L og i stics netw ork openness enables each node and ot her nodes ex chang e information quickly,processing business. Pilot log i s t ics netw ork inform a t ion.W idespread use of mechanizat ion and aut omat ion equipment can g reatly improve the level of inform a tion of log i stics netw ork, but the collection,manag ement,analy sis and m ining equipm e nt in the process of log i stics informat ion i s more import ant.The informat ion in the log istics net w ork t hroug hout the log istics activit y a lw a y s , to the operat ion of log ist ics netw ork as a w hole have the funct ion of the g uidance and int eg ra tion.Log ist ics net w ork has the s ize advant ag e . S cale i s the important a ims of log i st ics net w ork. Dispersion formed in the fie ld of log i stics, log i stics netw ork nodes and the charact eristic of manag ement, w i l l hig hlig ht i ts scale advant ag e . Throug h la rg e-scale joint operation of log istics nodes can fully improve the effic iency of the w hole operat ion of the log i st ics net w ork, reduce the cost of the overall operation,reliance on a sing le node of log i stics netw ork is a l so s ig nificant ly reduced; C an't w ork normally even if t here i s a node, ot her nodes can quickly m ak e up for i t, resist risk abilit y.2 The charact erist ics of the ex press log ist ics netw orkEx press log i st ics netw ork m a inly includes t hree part s, main t ransport netw orks,and distribution net w orks, from end off. Every part of the netw ork composit ion and the exercise of the funct ions of each are not identical. B ackbone t ransport net w ork i s ma inly betw een reg ional hub and reg ional hub and dist ribut ion center of the net w ork, i t i s ma inly long dist ance transportation, mainly by car and a i r t ransport w a y. Distribut ion net w ork is mainly bet w een dist ribut ion center and end node netw ork, g oods dist ribut ion t hroug h the distribution cent ers, arrived a t the end of the subordinat e branches. From end off net w ork composed of cust omers and end node, i t i s the first l ink i s the final l ink of express delivery business, is a lso an im port ant part of the cust omer experience.The different met hods of delivery of g oods produced tw o ty pes of net w orks: shaft ty pe and the ent ire company g eneral form ula ex press log i stics netw ork. A m ong t hem, the major st ructure of the radiation i s the hub of part ition netw ork charact erist ics, in each partit ion can have one or more of the hub, the hub node can not only send and receive the g oods w i t hin the reg ion but a l so can connect ot her areas of the hub node, t ransit and sorting is a l so i ts funct ion. In the ax i s of t he ty pe express log i stics netw ork, transport of g oods need to transport to the hub node, t hroug h sortingt ransit hub node before handing out again. Fully connect ed netw ork i s any node is ex chang ed bet w een, should have the shipping l ine directly connect ed. The connect ed net w ork can realize g oods direct ty pe dist ribution bet w een any nodes on the net w ork,but t his w a y of dist ribut ion w i l l be an additional shipping cost. B ecause of the dispersed dist ribution and sm a l l feat ures express C ourier companies i s the main dist ribution object,so ax ia l radial express m ore t han log ist ics net w ork a l l over a long w i th the netw ork helps to improve log ist ics resources int eg ra t ion, log istics resource ut ilizat ion,to reduce log i st ics cost,shaft f ty pe ex press log i stics netw ork more in l ine w i th the act ual sit uation of delivery operat ion.3The com p osition of ex press log i s t ics netw ork3 .1 Delivery terminal net w orkDelivery a t the end of the node is the beg inning of the express log i stics netw ork point and end point,its main function i s to Posting and expresses m a i l delivery.End point s a re m a inly distributed in express business covered a rea, i t i s a hub betw een cust omers and express log istics net w ork, i t i s the m ost closely relat ionship w ith the cust omer.2 Ex press t ransit cent erFedEx t ransit node is mainly to ex press log istics net w ork of ex press dist ribution and transport. In the ex press indust ry g enerally call forw a r ding nodes distribution center.Dist ribution cent er is t hat i t i s import ant to ex press the import ance of sorting and dist ributing node,a l t houg h it i s not eng ag ed in com m o dit y concret e product ion,but i t carried from ot her outlet s to express according to the act ual sit uation of t heir concent rat ion,distribution and t ransport,so as to realize ex press process from scatt ered to cent ralized and decent ralized. La r g e ex p ress t ransit cent er a l s o know n as the reg ional hub, i s mainly responsible for an area of ex press distribution processing w ork. R eg ional hub locat ion and capacit y of the ent ire net w ork t ransit t ime and produce a g reat impact on the t ransport capacit y. Ex press delivery reg ional hub of the dist ribution cent er,unified handling aft er i t s focus to send to other reg i onal hub or sent to the affilia t e dist ribut ion cent ers.FedExt ransit cent er location,quantit y,and the det erminat ion of posit ion,usually to com prehensively consider the g oods cat eg ory, quant it y,flow,traffic condit ions,g eog r aphical location,t imeliness, urban planning and policy, a nd other t ransit cent er connect ing relat ions, operat ion efficiency and ot her fact ors.3 Ex press log i stics operation netw orkEx press operation of the net w ork i s m a inly composed of backbone t ransport netw ork, distribution netw ork and term inal to send t hree part s. A mong t hem , the backbone t ransport net w ork i s m a inly composed of reg ional hub and distribut ion cent er,dist ribut ion netw ork mainly distribution cent er and end node; from end off the net w ork by t he end of branches and cust omer focus point.U sually express log i st ics net w ork, the net w ork backbone netw ork st ruct ure for shaft ty pe netw ork, most ly adopt m ore hub shaft radial net w ork; From dist ribution net w ork and end off net w ork mainly based on the principle of reg ional scope of radiation distance and w i th the m ethod of part ition manag em ent. The ex press log istics net w ork is t he core part of the backbone transport net w ork; it is t he a ssurance of delivery tim eliness.B ackbone net w ork process i s conducted w i thin the ent erprise, the opt imizat ion of the backbone net w ork mainly from the perspect ive of the cost or e xpense. From end off netw ork because of c lose cont act w i th cust omers, i s express ent erprise and cust omer direct int eraction betw een the nodes, not only consider the cost on i ts optim izat ion int eg ra tion problems, should t hink more cust om ers w i th bet ter service ex perience for the m a in purpose, pay a ttention to the m ining of cust omer dem and information, optim ized and int eg rat ed send l ink.Delivery of the ent ire process is as follow s : w hen the c l ient needs to send a , can t hroug h the phone, the w ebsit e of C ourier company or to t he end node, send a request, a fter receiving member w i l l charg e customers express according to the s i t uat ion; R eceipt a t the end of the class member t ake the ex press m a i l delivery to the end node, w i l l ex press, document s and other inform a tion w i th the st aff of the t erm inal branch t ransfer processing , t hus completes a w a rehousing operat ions; Outlet s w arehouse controller according to the local dist ribut ion cent er a t the end of the t ransit fl ig hts w i l l express mail sent to the local dist ribut ion centers, i t i s called the sender homew ork; Express mail a rrived a t the dist ribut ion cent er, sorting , a l l ex press direct ion as conditions aft er sorting to a rrang e transportation a fter a brief st orag e ( depending on the sit uation on the mode of t ransport at ion to choose tra ins, cars, planes, et c.).A ft er the ex press arrival a t the reg ional hub of the c i ty, according to express the dest inat ion address ag a in point s to the dist ribut ion cent er, and t hen, t hroug h the dist ribution net w ork to send the g oods to the t erminal outlet s;译文快递物流网络优化研究Humble M摘要快递业作为现代物流业的重要组成部分成为最近几年发展最快的行业之一。

英文翻译附原文

本科毕业设计(论文) 外文翻译（附外文原文）系 ( 院 )：资源与环境工程系课题名称：英文翻译专业(方向)：环境工程班级：2004-1班学生：3040106119指导教师：刘辉利副教授日期：2008年4月20使用褐煤（一种低成本吸附剂）从酸性矿物废水中去除和回收金属离子a. 美国, 大学公园, PA 16802, 宾夕法尼亚州立大学, 能源部和Geo 环境工程学.b. 印度第80号邮箱, Mahatma Gandhi ・Marg, Lucknow 226001, 工业毒素学研究中心, 环境化学分部,于2006 年5月6 日网上获得，2006 年4月24 日接受，2006 年3月19 日;校正，2006 年2月15 日接收。

摘要酸性矿物废水(AMD), 是一个长期的重大环境问题，起因于钢硫铁矿的微生物在水和空气氧化作用, 买得起包含毒性金属离子的一种酸性解答。

这项研究的主要宗旨是通过使用褐煤（一种低成本吸附剂）从酸性矿水(AMD)中去除和回收金属离子。

褐煤已被用于酸性矿水排水AMD 的处理。

经研究其能吸附亚铁, 铁, 锰、锌和钙在multi-component 含水系统中。

研究通过在不同的酸碱度里进行以找出最适宜的酸碱度。

模拟工业条件进行酸性矿物废水处理, 所有研究被进行通过单一的并且设定多专栏流动模式。

空的床接触时间(EBCT) 模型被使用为了使吸附剂用量减到最小。

金属离子的回收并且吸附剂的再生成功地达到了使用0.1 M 硝酸不用分解塔器。

关键词:吸附; 重金属; 吸附; 褐煤; 酸性矿物废水处理; 固体废料再利用; 亚铁; 铁; 锰。

文章概述1. 介绍2. 材料和方法2.1. 化学制品、材料和设备3. 吸附步骤3.1. 酸碱度最佳化3.2. 固定床研究3.2.1 单一栏3.2.2 多栏4. 结果和讨论4.1. ZPC 和渗析特征4.2 酸碱度的影响4.3. Multi-component 固定吸附床4.3.1 褐煤使用率4.4. 吸附机制4.5. 解吸附作用研究5. 结论1. 介绍酸性矿物废水(AMD) 是一个严重的环境问题起因于硫化物矿物风化, 譬如硫铁矿(FeS2) 和它的同素异形体矿物(α-FeS) 。

李金勇外文译文1

重庆科技学院学生毕业设计（论文）外文译文院（系）法政与经贸学院专业班级经贸应2007-01学生姓名何鎏学号2007540671译文要求1.外文翻译必须使用签字笔，手工工整书写，或用A4纸打印。

2.所选的原文不少于2万字印刷字符，其内容必须与课题或专业方向紧密相关，注明详细出处。

3.外文翻译书文本后附原文（或复印件）。

译文评阅评阅要求：应根据学校“译文要求”，对学生译文的准确性、翻译数量以及译文的文字表述情况等作具体的评价。

指导教师评语：指导教师（签字）年月日本英文原文来自：Service Industries Journal;Apr90,Vol.10 Issue 2,p266-283,18p国际服务贸易在某些方面的问题：一个实证研究卡林纳·希吉巴尔特来源：Service Industries Journal;Apr90,V ol.10 Issue 2,p266-283,18p摘要：在这篇文章里，试图用不同的方法实现国际服务贸易的现象，可以采用不同的形式。

本文开头描述了记录在国际收支统计中的跨境服务交易；其次是对服务部门在外国投资交易仔细研究；最后把这些服务的重要性纳入货物贸易中衡量。

最基本的方法是使用国际比较，但这是不可能的，因为缺乏统计材料，本文也比利时和卢森堡的具体情况进行了研究。

关键词：国际贸易投资商业政策贸易差额金融贸易条款国际竞争简介在工业化国家经常账户余额的差距通常研究的是他们有形贸易平衡方面，然而，经常账户纠正在很大程度上的变化发生在无形贸易平衡的影响，也就是服务贸易的影响。

例如，全球最大的服务生产商——美国，通过使用其服务取得巨大顺差限制了1980年代在经常账户中的赤字，不幸的是美国，近年来这些盈余也不断在减少。

近几十年来，传统工业为基础的国家越来越多地侧重于服务经济，他们能够运用他们的服务账户盈余在不同程度上弥补有形贸易收支赤字。

这是真是的典型经济体，如美国、英国和比利时、卢森堡经济联盟（艾迪布尔）。

快递物流网络优化研究外文文献翻译1

文献出处 : Humble M . The study of ex press log i stics netw ork optimization [ J ] . Operations R esearch Perspectives, 2016 , 6 ( 3) : 106 -115 .原文The study of ex press log istics netw ork optim izationHumble MA bstractEx press industry as an important part of m odern log istics industry to become one of the fastest g row ing industries in recent y ears. The rapid development of ex press industry lead to a lot of capital inflow ex press delivery m arket, thus express companies, there are many sizes for g rab market resources, the com petition betw een enterprises is becoming more and fiercer. Ex cessive com petition caused a lot of w aste of resources, reduce the utilization of resources, and increase the cost of log i stics. In order to solve these problems need to integ ra te the express industry resources, increase the concentration of industry level. A nd C ourier companies merg ers and reorg anization is the integ ration betw een the express industry resources, ex press delivery industry competitiveness effective w a y. Express log i stics netw ork in the ex press industry i s reg arded as ex press the l ifeblood of enterprises, of w hich the end of the service netw ork (hereinafter referred to as end nodes), the distribution center, the urban reg ional hub ( hereinafter referred to as the reg ional hub) and the num ber of spatial lay out directly determines the operation m ode of delivery a nd quality of operations. Therefore, under the merg er restructuring enterprises express log i stics netw ork optim ization integ ration to ex press the development of the enterprise after the m erg er and reorg anization play s a decisive role.Key w ords: M erg ers and reorg anization; Netw ork optimization integ ra tion; End node; Distribution center1 IntroductionLog is tics netw ork theory is the inevitable outcome of the development of log istics manag ement research Gum constantly, is a standardized, sy stematic and scientific research important w a y of m odern log istics, i t ex panded the log i stics netw ork operations research new tra in of thoug ht, provides a theoretical basis for the log i stics netw ork optim ization. DJ B ow ers ( 2007 ) put forw ard the theory of supply chain log istics integ ra tion, and based on log istics, w a rehouse location, transportation cost, inventory cost, e tc , integ ra ting advanced the theory of integ rationa rchitecture. M S R am m . ( 2009 ) integ ra ted log i stics netw ork i s a c losed loop integ rated forw ard/re verse log i stics netw ork, including production/re covery, m ix ed distribution, custom ers, collecting and processing center, etc., first used to determine the m ix ed integ er linear prog ram m ing model for log i stics netw ork integ ration, and then in uncertain scenarios using the mix ed integ er l inear prog ram ming model, the model can avoid suboptimal results caused by separation and continuous. M a ria B oiler mud ( 2013 ) in a nonlinear integ er model to solve the dy namic integ ra ted forw ard and reverse distribution netw ork desig n model double H standards to minim ize transport costs a nd tim e; Integ ra ted log i stics netw ork facility location problem to improve the efficiency of forw ard and reverse log istics, mainly i s the determ ination of three ty pes of facilities, w arehouse ( log i stics), collection centers ( reverse log i stics) and mix ed facilities ( forw ard and reverse log istics).2Ex press log istics netw ork2.1 1 S ummary of log i stics netw orkDonald j . B ow er and David i ts loss in the book of the process of log i stics m anag ement, supply chain integ ration points out that the w hole log i stics netw ork desig n has a direct impact on the log i stics efficiency, to provide customer service capabilities and cost mainly by num ber of log i stics facilities, the influence of the practical factors such as scale; Essential part of netw ork la y out desig n i s to determ ine the num ber of every k ind of facilities, location and job, etc.; In the constantly chang ing competitive environment, the ty pes of products, customer dema nd chang es a t the mom ent, so perfecting the infrastructure netw ork to adapt to the chang e of supply and demand i s very important. R onald h. B a l loon ( 2010 ) arg ues that the essence of the netw ork structure problem i s to determine from to the customer's netw ork structure, including the facility ty pe, num ber, location and each facility betw een the determ ination of amount of products and custom ers; In his book "log istics manag ement", l ists the data needed for log i stics netw ork integ ration, and put forw ard the evaluation and the evaluation of enterprise log istics netw ork in the g eneral audit criteria. L og i stics netw ork has the follow ing characteristics: log i stics netw ork has the characteristics of hig h efficiency. The g oal of log i stics netw ork is the low est cost for a shorter time w ould be delivered g oods in g ood condition of the demand s ide, the max imum com bination of log i stics and inform a tion flow, cash flow to achieve "zero inventory, a short period of time, no interm i ttent transmission" i s the ideal state. The openness of the log i s tics i s netw ork. Openness i sthe foundation of log i stics nodes can be throug h the public netw ork, a ll nodes connected directly or indirectly. L og i stics netw ork openness enables each node and other nodes ex chang e information quickly, processing business. Pilot log i s tics netw ork inform a tion.W idespread use of mechanization and automation equipment can g reatly improve the level of inform a tion of log i stics netw ork, but the collection, manag ement, analy sis and m ining equipm ent in the process of log i stics information i s more important. The information in the log istics netw ork throug hout the log istics activity a lw a y s , to the operation of log istics netw ork as a w hole have the function of the g uidance and integ ra tion. Log istics netw ork has the s ize advantag e . S cale i s the important a ims of log i stics netw ork. Dispersion formed in the fie ld of log i stics, log i stics netw ork nodes and the characteristic of manag ement, w i l l hig hlig ht i ts scale advantag e . Throug h la rg e-scale joint operation of log istics nodes can fully improve the effic iency of the w hole operation of the log i stics netw ork, reduce the cost of the overall operation, reliance on a sing le node of log i stics netw ork is a l so s ig nificantly reduced; C an't w ork normally even if there i s a node, other nodes can quickly m ak e up for i t, resist risk ability.2.2 2 The characteristics of the ex press log istics netw orkEx press log i stics netw ork m a inly includes three parts, main transport netw orks, and distribution netw orks, from end off. Every part of the netw ork composition and the exercise of the functions of each are not identical. B ackbone transport netw ork i s ma inly betw een reg ional hub and reg ional hub and distribution center of the netw ork, i t i s ma inly long distance transportation, mainly by car and a i r transport w a y. Distribution netw ork is mainly betw een distribution center and end node netw ork, g oods distribution throug h the distribution centers, arrived a t the end of the subordinate branches. From end off netw ork composed of customers and end node, i t i s the first l ink i s the final l ink of express delivery business, is a lso an im portant part of the customer experience.The different methods of delivery of g oods produced tw o ty pes of netw orks: shaft ty pe and the entire company g eneral form ula ex press log i stics netw ork. A m ong them, the major structure of the radiation i s the hub of partition netw ork characteristics, in each partition can have one or more of the hub, the hub node can not only send and receive the g oods w i thin the reg ion but a l so can connect other areas of the hub node, transit and sorting is a l so i ts function. In the ax i s of the ty pe express log i stics netw ork, transport of g oods need to transport to the hub node, throug h sortingtransit hub node before handing out again. Fully connected netw ork i s any node is ex chang ed betw een, should have the shipping l ine directly connected. The connected netw ork can realize g oods direct ty pe distribution betw een any nodes on the netw ork, but this w a y of distribution w i l l be an additional shipping cost. B ecause of the dispersed distribution and sm a l l features express C ourier companies i s the main distribution object, so ax ia l radial express m ore than log istics netw ork a l l over a long w i th the netw ork helps to improve log istics resources integ ra tion, log istics resource utilization, to reduce log i stics cost, shaft f ty pe ex press log i stics netw ork more in l ine w i th the actual situation of delivery operation.3The com position of ex press log i s tics netw ork3 .1 Delivery terminal netw orkDelivery a t the end of the node is the beg inning of the express log i stics netw ork point and end point, its main function i s to Posting and expresses m a i l delivery. End points a re m a inly distributed in express business covered a rea, i t i s a hub betw een customers and express log istics netw ork, i t i s the m ost closely relationship w ith the customer.3.2 2 Ex press transit centerFedEx transit node is mainly to ex press log istics netw ork of ex press distribution and transport. In the ex press industry g enerally call forw a rding nodes distribution center. Distribution center is that i t i s important to ex press the importance of sorting and distributing node, a lthoug h it i s not eng ag ed in com m odity concrete production, but i t carried from other outlets to express according to the actual situation of their concentration, distribution and transport, so as to realize ex press process from scattered to centralized and decentralized. La rg e ex press transit center a l s o know n as the reg ional hub, i s mainly responsible for an area of ex press distribution processing w ork. R eg ional hub location and capacity of the entire netw ork transit time and produce a g reat impact on the transport capacity. Ex press delivery reg ional hub of the distribution center, unified handling after i t s focus to send to other reg ional hub or sent to the affilia te distribution centers. FedEx transit center location, quantity, and the determination of position, usually to com prehensively consider the g oods categ ory, quantity, flow, traffic conditions, g eog raphical location, timeliness, urban planning and policy, a nd other transit center connecting relations, operation efficiency and other factors.3.3 3 Ex press log i stics operation netw orkEx press operation of the netw ork i s m a inly composed of backbone transport netw ork, distribution netw ork and term inal to send three parts. A mong them , the backbone transport netw ork i s m a inly composed of reg ional hub and distribution center, distribution netw ork mainly distribution center and end node; from end off the netw ork by the end of branches and customer focus point. U sually express log i stics netw ork, the netw ork backbone netw ork structure for shaft ty pe netw ork, mostly adopt m ore hub shaft radial netw ork; From distribution netw ork and end off netw ork mainly based on the principle of reg ional scope of radiation distance and w i th the m ethod of partition manag em ent. The ex press log istics netw ork is the core part of the backbone transport netw ork; it is the assurance of delivery tim eliness. B ackbone netw ork process i s conducted w i thin the enterprise, the optimization of the backbone netw ork mainly from the perspective of the cost or expense. From end off netw ork because of c lose contact w i th customers, i s express enterprise and customer direct interaction betw een the nodes, not only consider the cost on i ts optim ization integ ra tion problems, should think more custom ers w i th better service ex perience for the m a in purpose, pay a ttention to the m ining of customer dem and information, optim ized and integ rated send l ink.Delivery of the entire process is as follow s : w hen the c l ient needs to send a , can throug h the phone, the w ebsite of C ourier company or to the end node, send a request, a fter receiving member w i l l charg e customers express according to the s i tuation; R eceipt a t the end of the class member take the ex press m a i l delivery to the end node, w i l l ex press, documents and other inform a tion w i th the staff of the term inal branch transfer processing , thus completes a w a rehousing operations; Outlets w arehouse controller according to the local distribution center a t the end of the transit fl ig hts w i l l express mail sent to the local distribution centers, i t i s called the sender homew ork; Express mail a rrived a t the distribution center, sorting , a l l ex press direction as conditions after sorting to a rrang e transportation a fter a brief storag e ( depending on the situation on the mode of transportation to choose tra ins, cars, planes, etc.).A fter the ex press arrival a t the reg ional hub of the c i ty, according to express the destination address ag a in points to the distribution center, and then, throug h the distribution netw ork to send the g oods to the terminal outlets;译文快递物流网络优化研究Humble M摘要快递业作为现代物流业的重要组成部分成为最近几年发展最快的行业之一。

机械制造专业外文翻译--滚动轴承1

外文原文：Rolling Contact BearingsThe concern of a machine designer with ball and roller bearings is five fold as follows:(a) life in relation to load; (b) stiffness, i. e. deflections under load; (c) friction;(d) wear; (e) noise. For moderate loads and speeds the correct selection of a standard bearing on the basis of load rating will become important where loads are high, although this is usually of less magnitude than that of the shafts or other components associated with the bearing. Where speeds are high special cooling arrangements become necessary which may increase frictional drag. Wear is primarily associated with the introduction of contaminants, and sealing arrangements must be chosen with regard to the hostility of the environment.Because the high quality and low price of ball and roller bearings depends on quantity production, the task of the machine designer becomes one of selection rather than design. Rolling-contact bearings are generally made with steel which is through-hardened to about 900 HV, although in many mechanisms special races are not provided and the interacting surfaces are hardened to about 600 HV. It is not surprising that, owing to the high stresses involved, a predominant form of failure should be metal fatigue, and a good deal of work is based on accepted values of life and it is general practice in the bearing industry to define the load capacity of the bearing as that value below which 90 per cent of a batch will exceed a life of one million revolutions.Notwithstanding the fact that responsibility for the basic design of ball and roller bearings rests with the bearing manufacturer, the machine designer must form a correct appreciation of the duty to be performed by the bearing and be concerned not only with bearing selection but with the conditions for correct installation.The fit of the bearing races onto the shaft or onto the housings is of critical importance because of their combined effect on the internal clearance of the bearing as well as preserving the desired degree of interference fit. Inadequate interference can induce serious trouble from fretting corrosion. The inner race is frequently located axially by abutting against a shoulder. A radius at this point is essential for the avoidance of stress concentration and ball races are provided with a radius or chamfer to allow space for this.Where life is not the determining factor in design, it is usual to determine maximum loading by the amount to which a bearing will deflect under load. Thus the concept of “static load-carrying capacity” is understood to mean the load that can be applied to a bearing, which is either stationary or subject to slight swiveling motions, without impairing its running qualities for subsequent rotational motion. This has been determined by practical experience as the load which when applied to a bearing results in a total deformation of the rolling-element diameter. This would correspond to a permanent deformation of 0.0025 mm for a ball 25 mm in diameter.The successful functioning of many bearings depends upon providing them with adequate protection against their environment, and in some circumstances the environment must be protected from lubricants or products of deterioration of the bearing design. Moreover, seals which are applied to moving parts for any purpose are of interest to tribologists because they are components of bearing systems and can only be designed satisfactorily on the basis of the appropriate bearing theory.Notwithstanding their importance, the amount of research effort that has been devoted to the understanding of the behavior of seals has been small when compared with that devoted to other aspects of bearing technology.LathesLathes are widely used in industry to produce all kinds of machined parts. Some are general purpose machines, and others are used to perform highly specialized operations.Engine LathesEngine lathes, of course, are general-purpose machine used in production and maintenance shop all over the world. Sizes range from small bench models to huge heavy duty pieces of equipment. Many of the larger lathes come equipped with attachments not commonly found in the ordinary shop, such as automatic stops for the carriage.Tracer or Duplicating LathesThe tracer or duplicating lathe is designed to produce irregularly shaped parts automatically. The basic operation of this lathe is as fallows. A template of either a flat or three-dimensional shape is placed in a holder. A guide or pointer then moves alongthis shape and its movement controls that of the cutting tool. The duplication may include a square or tapered shoulder, grooves, tapers, and contours. Work such as motor shafts, spindles, pistons, rods, car axles, turbine shafts, and a variety of other objects can be turned using this type of lathe.Turret LathesWhen machining a complex workpiece on a general-purpose lathe, a great deal of time is spent changing and adjusting the several tools that are needed to complete the work. One of the first adaptations of the engine lathe which made it more suitable to mass production was the addition of multi-tool turret in place of the tailstock. Although most turrets have six stations, some have as many as eight.High-production turret lathes are very complicated machines with a wide variety of power accessories. The principal feature of all turret lathes, however, is that the tools can perform a consecutive serials of operations in proper sequence. Once the tools have been set and adjusted, little skill is required to run out duplicate parts.Automatic Screw MachinesScrew machines are similar in construction to turret lathes, except that their heads are designed to hold and feed long bars of stock. Otherwise, there is little different between them. Both are designed for multiple tooling, and both have adaptations for identical work. Originally, the turret lathe was designed as a chucking lathe for machining small castings, forgings, and irregularly shaped workpieces.The first screw machines were designed to feed bar stock and wire used in making small screw parts. Today, however, the turret lathe is frequently used with a collet attachment, and the automatic screw machine can be equipped with a chuck to hold castings.The single-spindle automatic screw machine, as its name implies, machines work on only one bar of stock at a time. A bar 16 to 20 feet long is fed through the headstock spindle and is held firmly by a collect. The machining operations are done by cutting tools mounted on the turret and on the cross slide. When the machine is in operation, the spindle and the stock are rotated at selected speeds for different operations. If required, rapid reversal of spindle direction is also possible.In the single-spindle automatic screw machine, a specific length of stock is automatically fed through the spindle to a machining area. At this point, the turret andcross slide move into position and automatically perform whatever operations are required. After the machined piece is cut off, stock is again fed into the machining area and the entire cycle is repeated.Multiple-spindle automatic screw machines have from four to eight spindles located around a spindle carrier. Long bars of stock, supported at the rear of the machine, pass through these hollow spindles and are gripped by collets. With the single spindle machine, the turret indexes around the spindle. When one tool on the turret is working, the others are not. With a multiple spindle machine, however, the spindle itself indexes. Thus the bars of stock are carried to the various end working and side working tools. Each tool operates in only one position, but all tools operate simultaneously. Therefore, four to eight workpieces can be machined at the same time.Vertical Turret LathesA vertical turret lathe is basically a turret lathe that has been stood on its headstock end. It is designed to perform a variety of turning operations. It consists of a turret, a revolving table, and a side head with a square turret for holding additional tools. Operations performed by any of the tools mounted on the turret or side head can be controlled through the use of stops.Machining CentersMany of today’s more sophisticated lathes are called machining centers since they are capable of performing, in addition to the normal turning operations, certain milling and drilling operations. Basically, a machining center can be thought of as being a combination turret lathe and milling machine. Additional features are sometimes included by manufacturers to increase the versatility of their machines.Numerical ControlOne of the most fundamental concepts in the area of advanced manufacturing technologies is numerical control (NC). Prior to the advent of NC, all machine tools were manually operated and controlled .Among the many limitations associated with manual control machine tools, perhaps none is more prominent than the limitation of operator skills. With manual control, the quality of the product is directly related to and limited to the skills of the operator. Numerical control represents the first majorstep away from human control of machine tools.Numerical control means the control of machine tools and other manufacturing systems through the use of prerecorded, written symbolic instructions. Rather than operating a machine tool, an NC technician writes a program that issues operational instructions to the machine tool. For a machine tool to be numerically controlled, it must be interfaced with a device for accepting and decoding the programmed instructions, known as a reader.Numerical control was developed to overcome the limitation of human operators, and it has done so. Numerical control machines are more accurate than manually operated machines, they can produce parts more uniformly, they are faster, and the long-run tooling costs are lower. The development of NC led to the development of several other innovations in manufacturing technology:1.Electrical discharge machining.ser cutting.3.Electron beam welding.Numerical control has also made machine tools more versatile than their manually operated predecessors. An NC machine tool can automatically produce a wide variety of parts, each involving an assortment of widely varied and complex machining processes. Numerical control has allowed manufacturers to undertake the production of products that would not have been feasible from an economic perspective using manually controlled machine tools and processes.Like so many advanced technologies, NC was born in the laboratories of the Massachusetts Institute of Technology. The concept of NC was developed in the early 1950s with funding provided by the U. S. Air force. In its earliest stages, NC machines were able to make straight cuts efficiently and effectively.However, curved paths were a problem because the machine tool had to be programmed to undertake a series of horizontal and vertical steps to produce a curve. The shorter is the straight lines making up the steps, the smoother is the curve. Each line segment in the steps had to be calculated.This problem led to the development in 1959 of the Automatically Programmed Tools (APT) language. This is a special programming language for NC that uses statements similar to English language to define the part geometry, describe the cutting tool configuration, and specify the necessary motions. The development of the APT language was a major step forward in the further development of NC technology.The original NC systems were vastly different from those used today. The machines had hardwired logic circuits. The instructional programs were written on punched paper, which was later to be replaced by magnetic plastic tape. A tape reader was used to interpret the instructions written on the tape for the machine. Together, all of this represented a giant step forward in the control of machine tools. However, there were a number of problems with NC at this point in its development.A major problem was the fragility of the punched paper tape medium. It was common for the paper tape containing the programmed instructions to break or tear during a machining process. This problem was exacerbated by the fact that each successive time a part was produced on a machine tool, the paper tape carrying the programmed instructions had to be rerun through the reader. If it was necessary to produce 100 copies of a given part, it was also necessary to run the paper tape through the reader 100 separate times. Fragile paper tapes simply could not withstand the rigors of a shop floor environment and this kind of repeated use.This led to the development of a special magnetic plastic tape. Whereas the paper tape carried the programmed instructions as a series of holes punched in the tape, the plastic tape carried the instructions as a series of holes punched in the tape, the plastic tape carried the instructions as a series of magnetic dots. The plastic tape was much stronger than the paper taps, which solved the problem of frequent tearing and breakage. However, it still left two other problems.The most important of these was that it was difficult or impossible to change the instructions entered on the tape. To make even the most minor adjustments in a program of instructions, it was necessary to interrupt machining operations and make a new tape .It was also still necessary to run the tape through the reader as many times as there were parts to be produced. Fortunately, computer technology became a reality and soon solved the problems of NC associated with punched paper and plastic tape.The development of a concept known as direct numerical control (DNC) solved the paper and plastic tape problems associated with numerical control by simply eliminating tape as the medium for carrying the programmed instructions. In direct numerical control .machine tools are tied, via a data transmission link, to a host computer. Programs for operating the machine tools are stored in the host computer and fed to the machine tool as needed via the data transmission linkage. Direct numerical control represented a major step forward over punched tape and plastic tape. However, it is subject to the same limitations as all technologies that depend on a hostcomputer. When the lost computer goes down, the machine tools also experience downtime. This problem led to the development of computer numerical control.The development of the microprocessor allowed for the development of programmable logic controllers (PLCs) and microcomputers. These two technologies allowed for the development of computer numerical control (CNC).With CNC, each machine tool has a PLC or a microcomputer that serves the same purpose. This allows programs to be input and stored at each individual machine tool. It also allows programs to be developed off-line and downloaded at the individual machine tool. CNC solved the problems associated with downtime of the host computer, but it introduced another known as data management. The same program might be loaded on ten different microcomputers with no communication among them. This problem is in the process of being solved by local area networks that connect microcomputers for better data manageme中文译文：滚动轴承对于球轴承和滚子轴承，一个机器设计人员应该考虑下面五个方面：（a）寿命与载荷的关系；（b）刚度，也就是在载荷作用下的变形；（c）摩擦；（d）磨损；（e）噪声。

外文文献及外文翻译 1

The Stereo Garage1.1 An overview of the stereo garageVehicles parked nowhere is the problem of the urban social, economic and transport development to a certain extent the result, Garage Equipment development in foreign countries, especially in Japan nearly 30-40 years. Whether technically or in terms of experience had been a success. China is also in the beginning of the 1990s developed mechanical parking equipment, which was 10 years in the past. Because a lot of new residents in the district with the ratio of 1:1. To address the size of parking spaces for tenants and business areas contradictions 3D mechanical parking equipment with an average size of a small motorcycle's unique characteristics, the majority of users have been accepted.Compared with the traditional natural underground garage, Machinery garage demonstrates its superiority in many respects. First, the mechanical garage has a prominent section of superiority. Past due to the underground garage must elapse enough lanes, the average car will occupy an area of 40 square meters, If the use of double-mechanical garage, which would enable ground to improve the utilization rate of around 80% to 90%, If using ground multi-storey (21 storey), three-dimensional garage, 50 square meters of land area will be placed on the 40 cars, which can greatly save the limited land resources, Civil and save development costs.To underground garage, Mechanical garage can be more effective to ensure personal and vehicle safety in the garage or car kept prospective location, the entire electronic control equipment would not operate. It should be said that the mechanical garage from the management can do a thorough separation of people and vehicles.In the underground garage using mechanical parking, it also can remove the heating ventilation; therefore, Operation of the power consumption than workers in the management of underground garage is much lower. Mechanical garage don't usually do complete system, but as a single machine containers. This will give full play to its small space, the advantages of decentralized, Each of the residential areas or groups downstairs to make a complete circuit can be set up random mechanicalparking building. This garage of the district can solve the shortage of parking difficulty in providing convenient conditions right now.Currently, three-dimensional garage mainly in the following forms: lifting and transferring,aisle stacking garage, vertical garage, vertical cycle, box-level cycle, the level of circulating round.1.1.1 Lifting and transferringLifting and transferring Garage modular design, each module can be designed into two, three, four levels, the five-story, semi-submerged in various forms, such as the number of parking spaces from a few to hundreds. Three-dimensional garage applies to the ground and underground car parks, configuration flexibility and cost is low.1. Product features:1) Save land, the configuration flexibility, and shorter construction period.2) Low prices, firefighting and exterior decoration, with a total investment on small foundations.3) Use automatic control, simple structure, safe and reliable.4) Access to a quick, short waiting time.5) Run a smooth, low noise.6) Applies to commercial, offices, and residential quarters supporting the use of car parks.2. Safety devices: anti-dropping device, a photoelectric sensor, spacing protectors, emergency stop switch.1.1.2 Aisle stacking garageAisle stacking garage used as a stacking machine tool access vehicles. All vehicles are stacking machine access, so the technical requirements for stacker higher, a single stacker cost is higher. So aisle stacking apply to the parking garage needs a few more customers.1.1.3 Vertical GarageVertical Garage Elevator similar to the principle that both sides of the hoist layout spaces. Generally need a ground vehicle rotary tables can be saved by the driver away. Vertical Garage generally higher high (tens of meters), safety equipment, Installation precision machining requirements are very high, high cost, but has the smallest area.1.1.4 Vertical cycleProduct features:1) covers an area of small; two berths area can stop 6-10 vehicles.2) The decoration can be added only roof, fire hydrants available.3) Low prices, foundation, external decoration, fire and other small investment, short construction periods.4) Use automatic control, safe and reliable operation.2.2.1 The stereo garage automatic control systemThe modern large-scale building mainstream is intelligent mansion and community. So, automated parking equipment or garage automatic control system will become intelligent mansion and an important part of community. Simple, fast, easy to use, safe, reliable, and less maintenance, to provide users with a safe, easy to use environment, This is auto-parking feature of the basic equipment. All parking equipment operating conditions, vehicles parked in time, vehicle storage Malaysia, garage storage capacity. Vehicles kept high and low peaks, and other information can be transmitted through the network of intelligent control center through intelligent control center operator, and the broadcasting system and the management office of the Division linked related to early release control, management information, thus achieving all the intelligent management. Building and the Community through the intelligent control of the center could also associate with social networking functions. Information released to the collection coming out or expands utilization of the garage social and economic benefits. This will be the automation of the development direction of the garage. Solid Garage automation control system include the following five major subsystems: automatic toll collection management system automatic access systems for remote diagnosis system, automatic Gate, control security system.Subsystems are more unified control of the central control room, for customers planning Garage form of management, Published garage inventory capacity, traffic control program.2.1.1 Automatic Toll Management SystemAutomatic charge adopts contactless IC card. IC card points long-term card and the stored-card. For fixed users, the issue of long-term cards, the cost of fixed users pays management fees paid together; on the temporary users, issue stored-value cards, namely: the user feespaid cards exist within each parking card reader automatically deducted from the cost.2.1.2 Automatic vehicle access systemAutomatic vehicle access system is generally controlled by small PLC. Including the identification card number and mobile disc contains two cars process. Users enter the garage at the entrance to Swiping cards, reader data automatically transmitted to the PLC control system, PLC system through the judgment card number and automatically set the corresponding site mobile trucks and vehicles to the handover location, the garage door opened, shorten the time access to cars. Truck drivers light signals in accordance with the guidelines created only when vehicles parked in a safe location, Parking will be normal light-Kai. Access car after the completion of the garage doors shut down automatically. Mobile site contains car, the system in strict accordance with the various signal detection mobile state, including long signal detection, Detection in place, the position detection limit, officers hit detection, emergency stop signal detection. If cars are running plate is not in place or vehicle length in excess of the permitted length of the garage, all vehicles disc will contain no action, If detected emergency stop signal to stop all action until the emergency stop signal disappeared. Above signals are hardware signals, in addition, the software can also be installed to control signal protection, such as the protection of the time, to ensure that the damage due to hardware failure to signal equipment and the main guarantee for the safety of vehicles.2.1.3 Remote diagnosis systemControllers can spot card, hubs and other network equipment and control center connected to the LAN, MODEN through remote management, monitoring the operation of the scene, when the scene failure, in the control center can be addressed to facilitate the management, e-office security personnel.2.1.4 Automatic GateIn the garage entrance of the no-contact reader, and the Gate of coil users in the garage entrances Swiping cards, the system automatically discriminates validity of the card, if valid, the Gateopen automatically, through induction coils, Automatic self-closing fence; If invalid, the Gate is not open, and sound and light alarm.2.1.5 Monitoring security systemMonitoring security system is in the central control room for monitoring and controlling the operation of the garage scene conditions. It has motion detection, license plate recognition, network connections, different types of alarm systems linkage, and other functions, can be achieved unguarded.System catalog:Video monitoring function : the garage entrances, and the duty, the main segments within the garage installation focusing cameras, On the larger spaces installation spherical platforms, in order to achieve all-round garage on real-time monitoring. If the garage light conditions of the poor would use black-and-white cameras.Motion Detection functions: setting up the night in the garage of motion detection region, detecting when there are a moving target, Motion Detection and Alarm function remind staffs.LPR functions: it can set up the garage light vehicle license plates, vehicle. When the light vehicles entering the garage regional surveillance, the system automatically cross-referenced with images of a very odd situation, issued a warning signal and automatic switching and record their images.Alarm linkage functions: all can move even the police mainframe, if activated Relay acousto-optic warning issued notice of security personnel to voluntarily disarm Gate interception of vehicular access.Digital video functions : it with a continuous record of what happened in the garage, can be synchronized intervals over images arbitrary choice of the overall image to enlarge and local amplification, recording, playback, backup can be conducted all kinds of information.Reportedly, has begun an increasing number of residential quarters began to use a mechanical garage. Taking into account the cost and maintenance, the majority of the district is a multi-storey lifting and transferring parking equipment, mass storage mechanical garage also rarely. Lifting and transferring Garage Equipment parking flow indicate the following:1、The sense of light yellow instructions garage operationRed lamp was ongoing operating instructions, please wait; Green light is currently no operating instructions, can operate; yellow light instructions were to fail, the garage can not work.2、The operationDrivers of vehicles enter from the garage entrance. At the entrance of non-contact sensors Reader former regional shaken following their IC cards, induction process completed, the fence automatically rises driver drove into the garage. The fence shut down automatically after vehicles entering. Card is the controller to read spaces, corresponding to the parking garage containing cars moved to the site automatically transfer vehicle location, Automatic garage door open units. Car drivers entering and parking in place, Latin hand brake, alighted out of the garage, using IC cards in the garage exit Huang about IC cards Garage door modules to shut down automatically. Completed deposit truck operators.3、Collect the car operationDrivers entering the garage at the entrance to the non-contact sensors Reader former regional shaken following their IC cards Controller automatically read spaces, corresponding to the parking garage containing cars moved to the site automatically transfer vehicle location, Automatic garage door open modules, drivers entering the garage and drive out, in the garage exit of the automatic reader before induction regional dazzle your own IC cards, sensors finished, the reader receive information, Host controller automatically recorded, prepaid, automatically raising the fence, the driver drove the playing field, appeared after fencing to shut down automatically. Meanwhile, Controller automatically read spaces, corresponding to the garage door unit shut down automatically. Vehicle operation finished.The garage has a complete self-protection device in the course of operation. A series of photoelectric switches, proximity switches, trip switches and other vehicles on site contains accurate operation in place to play a decisive role; falling unique defense installations, broken rope warning device, speeding vehicle protection device to protect the security role played. Detection of long vehicles, vehicle parking is not in place detection, and personnel into a detection signal of vehicles and the safety play a decisive role.翻译立体车库1.1 立体车库概述车辆无处停放的问题是城市的社会、经济、交通发展到一定程度产生的结果，立体停车设备的发展在国外，尤其在日本已有近3040年的历史，无论在技术上还是在经验上均已获得了成功。

会计专业外文翻译--公允价值测量1

外文原文：Fair Value Measurements1 In February 2006 the International Accounting Standards Board (IASB) and the US Financial Accounting Standards Board (FASB) published a Memorandum of Understanding reaffirming their commitment to the convergence of US generally accepted accounting principles (GAAP) and International Financial Reporting Standards (IFRSs) and to their shared objective of developing high quality, common accounting standards for use in the world’s capital markets. The convergence work programme set out in the Memorandum reflects the standard-setting context of the ‘roadmap’ developed by the US Securities and Exchange Commission in consultation with the IASB, FASB and European Commission for the removal of the reconciliation requirement for non-US companies that use IFRSs and are registered in the US. The work programme includes a project on measuring fair value.2 The FASB has recently issued Statement of Financial Accounting Standards No. 157 Fair Value Measurements (SFAS 157), on which work was well advanced before the Memorandum of Understanding was published. SFAS 157 establishes a single definition of fair value together with a framework for measuring fair value for US GAAP. The IASB recognised the need for guidance on measuring fair value in IFRSs and for increased convergence with US GAAP. Consequently, the IASB decided to use the FASB’s standard as the starting point for its deliberations. As the first stage of its project, the IASB is publishing in this discussion paper its preliminary views on the principal issues contained in SFAS 157.3 The IASB plans to hold round-table meetings on this discussion paper in conjunction with the development of an exposure draft. Please indicate in your response to this Invitation to Comment if you are interested in taking part in a round-table meeting. Please note that, because of timing and space constraints, not all of those indicating an interest may be able to take part.4 The IASB will consider responses to this Invitation to Comment and the related round-table discussions in developing an exposure draft of an IFRS on fair value measurement. The exposure draft will be prepared specifically for application to IFRSs. Although provisions of SFAS 157 may be used in the preparation of an exposure draft, they may be reworded or altered to be consistent with other IFRSs and to reflect the decisions of the IASB. The IASB plans to publish an exposure draft by early 2008.5 In November 2005 the IASB published for comment a discussion paper, Measurement Bases for Financial Accounting – Measurement on Initial Recognition, written by the staff of the Canadian Accounting Standards Board. Although that paper contained a discussion of fair value, its primary purpose was to discuss which measurement attributes were appropriate for initial recognition. That paper is part of the ongoing Conceptual Framework project that seeks to establish, among other things, a framework for measurement in financial reporting. Because of the different scope and intent of that paper, it is not discussed in this discussion paper. However, comments on that discussion paper relatingto the measurement of fair value will be considered in the development of the exposure draft of an IFRS on fair value measurement as well as in the Conceptual Framework project. Issue 1. SFAS 157 and fair value measurement guidance in current IFRSs6 IFRSs require some assets, liabilities and equity instruments to be measured at fair value in some circumstances. However, guidance on measuring fair value is dispersed throughout IFRSs and is not always consistent. The IASB believes that establishing a single source of guidance for all fair value measurements required by IFRSs will both simplify IFRSs and improve the quality of fair value information included in financial reports. A concise definition of fair value combined with consistent guidance that applies to all fair value measurements would more clearly communicate the objective of fair value measurement and eliminate the need for constituents to consider guidance dispersed throughout IFRSs.7 The IASB emphasises that the Fair Value Measurements project is not a means of expanding the use of fair value in financial reporting. Rather, the objective of the project is to codify, clarify and simplify existing guidance that is dispersed widely in IFRSs. However, in order to establish a single standard that provides uniform guidance for all fair value measurements required by IFRSs, amendments will need to be made to the existing guidance. As discussed further in Issue 2, the amendments might change how fair value is measured in some standards and how the requirements are interpreted and applied.8 In some IFRSs the IASB (or its predecessor body) consciously included measurement guidance that results in a measurement that is treated as if it were fair value even though the guidance is not consistent with the fair value measurement objective. For example, paragraph B16 of IFRS 3 Business Combinations provides guidance that is inconsistent with the fair value measurement objective for items acquired in a business combination such as tax assets, tax liabilities and net employee benefit assets or liabilities for defined benefit plans. Furthermore, some IFRSs contain measurement reliability criteria. For example, IAS 16 Property, Plant and Equipment permits the revaluation model to be used only if fair value can be measured reliably This project will not change any of that guidance. Rather, that guidance will be considered project by project. However, the IASB plans to use the Fair Value Measurements project to establish guidance where there currently is none, such as in IAS 17 Leases, as well as to eliminate inconsistent guidance that does not clearly articulate a single measurement objective.9 Because SFAS 157 establishes a single source of guidance and a single objective that can be applied to all fair value measurements, the IASB has reached the preliminary view that SFAS 157 is an improvement on the disparate guidance in IFRSs. However, as discussed in more detail below, the IASB has not reached preliminary views on all provisions of SFAS 157.Issue 2. Differences between the definitions of fair value in SFAS 157 and in IFRSs10 Paragraph 5 of SFAS 157 defines fair value as ‘the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.’Bycomparison, fair value is generally defined in IFRSs as ‘the amount for which an asset could be exchanged, or a liability settled, between knowledgeable, willing parties in an arm’s length transaction’ (withsome slight variations in wording in different standards). Thedefinition in SFAS 157 differs from the definitionin IFRSs in three important ways:(a)The definition in SFAS 157 is explicitly an exit (selling) price. Thedefinition in IFRSs is neither explicitly an exit price nor an entry (buying) price.(b)The definition in SFAS 157 explicitly refers to market participants. The definition in IFRSs refers to knowledgeable, willing parties in an arm’s length transaction.(c)For liabilities, the definition of fair value in SFAS 157 rests on the notion that the liability is transferred (the liability to the counterparty continues; it is not settled with the counterparty). The definition in IFRSs refers to the amount at which a liabilitycould be settled between knowledgeable, willing parties in an arm’s length transaction.11 These differences are discussed in more detail below.Issue 2A. Exit price measurement objective12 The Basis for Conclusions of SFAS 157 includes the following discussion:C26The transaction to sell the asset or transfer the liability is a hypothetical transaction at the measurement date, considered from the perspective of a market participant that holds the asset or owes the liability. Therefore, the objective of a fair value measurement is to determine the price that would be received for the asset or paid to transfer the liability at the measurement date, that is, an exit price. The Board [FASB] concluded that an exit price objective is appropriate because it embodies current expectations about the future inflows associated with the asset and the future outflows associated with the liability from the perspective of market participants. The emphasis on inflows and outflows is consistent with the definitions of assets and liabilities in FASB Concepts Statement No. 6, Elements of Financial INVITATION TO COMMENT Statements. Paragraph25 of Concepts Statement 6 defines assets in terms of future economic benefits (future inflows). Paragraph 35 of Concepts Statement 6 defines liabilities in terms of future sacrifices of economic benefits (future outflows).13 Paragraph 49 of the IASB’s Framework for the Preparation and Presentation of Financial Statements similarly defines assets and liabilities in terms of inflows and outflows of economic benefits. The majority of IASB members believe that a fair value measurement with an exit price objective is consistent with these definitions and is appropriate because it reflects current market-based expectations of flows of economic benefit into or out of the entity.14 Other IASB members agree with this view, but in their view an entry price also reflects current market-based expectations of flows of economic benefit into or out of the entity. Therefore, they suggest replacing the term ‘fair value’ with terms that are more descriptive of the measurement attribute, such as ‘current entry price’ or ‘current exit price’.15 An entry price measurement objective would differ from the exit price objective in SFAS 157 in that it would be defined as the price that would be paid to acquire an asset or received to assume a liability in an orderly transaction between market participants at the measurement date. Some members of the IASB are of the view that an entry price and an exit price would be the same amount in the same market, assuming that transaction costs are excluded. However, an entity might buy an asset or assume a liability in one market and sell that same asset or transfer that same liability (ie without modification or repackaging) in another market. In such circumstances, the exit price in SFAS 157 would be likely to differ from the entry price.16Some fair value measurements required by IFRSs might not be consistent with an exit price measurement objective. In particular, the IASB observes that this might be the case when fair value is required on initial recognition, such as in:(a)IFRS 3,(b)IAS 17 for the initial recognition of assets and liabilities by a lessee under a finance lease, and(c)IAS 39 Financial Instruments: Recognition and Measurement for the initial recognition of some financial assets and financial liabilities.17In developing an exposure draft, the IASB may propose a revised definition of fair value. If so, it will complete a standard-by-standard review of fair value measurements required in IFRSs to assess whether each standard’s intended measurement objective is consistent with the proposed definition. If the IASB concludes that the intended measurement objective in a particular standard is inconsistent with the proposed definition of fair value, either that standard will be excluded from the scope of the exposure draft or the intended measurement objective will be restated using a term other than fair value (such as ‘current entry value’). To assist in its review, the IASB would like to understand how the fair value measurement guidance in IFRSs is currently applied in practice. It therefore requests respondents to identify those fair value measurements in IFRSs for which practice differs from the fair value measurement objective in SFAS 157.Issue 2B. Market participant view18SFAS 157 emphasises that a fair value measurement is a market-basedmeasurement, not an entity-specific measurement. Therefore, a fairvalue measurement should be based on the assumptions that marketparticipants would use in pricing the asset or liability. Furthermore, evenwhen there is limited or no observable market activity, the objective ofthe fair value measurement remains the same: to determine the pricethat would be received to sell an asset or be paid to transfer a liability inan orderly transaction between market participants at the measurementdate, regardless of the entity’s intention or ability to sell the asset ortransfer the liability at that date.19Paragraph 10 of SFAS 157 defines market participants as buyers andsellers in the principal (or most advantageous) market for the asset orliability who are:(a)Independent of the reporting entity; that is, they are not related parties(b)Knowledgeable, having a reasonable understanding about the asset or liability and the transaction based on all available information, including information that might be obtained through due diligence efforts that are usual and customary(c)Able to transact for the asset or liability(d)Willing to transact for the asset or liability; that is, they are motivated but not forced or otherwise compelled to do so.20In comparison, the definition of fair value in IFRSs refers to‘knowledgeable, willing parties in an arm’s length transaction’.Paragraphs 42-44 of IAS 40 Investment Property provide a description of this concept:42The definition of fair value refers to ‘knowledgeable, willing parties’.In this context, ‘knowledgeable’ means that both the willing buyer and the willing seller are reasonably informed about the nature and characteristics of the investment property, its actual and potential uses, and market conditions at the balance sheet date. A willing buyer ismotivated, but not compelled, to buy. This buyer is neither over-eager nor determined to buy at any price. The assumed buyer would not pay a higher price than a market comprising knowledgeable, willing buyers and sellers would require.43A willing seller is neither an over-eager nor a forced seller, prepared to sell at any price, nor one prepared to hold out for a price not considered reasonable in current market conditions. The willing seller is motivated to sell the investment property at market terms for the best price obtainable. The factual circumstances of the actual investment property owner are not a part of this consideration because the willing seller is a hypothetical owner (ega willing seller would not take into account the particular tax circumstances of the actual investment property owner).44The definition of fair value refers to an arm’s length transaction.Anarm’s length transaction is one between parties that do not have a particular or special relationship that makes prices of transactions uncharacteristic of market conditions. The transaction is presumed to be between unrelated parties, each acting independently.21The IASB’s preliminary view is that the market participant view is generally consistent with the concepts of a knowledgeable, willing party in an arm’s length transaction that are currently contained in IFRSs. However, in the IASB’s view, the proposed definition more clearly articulates the market-based fair value measurement objective in IFRSs.中文译文：公允价值测量1 在 2006 年二月，国际会计准则委员会 (IASB) 和美国财务会计标准委员会 (FASB) 公布了再断言他们对美国公认会计原则 (GAAP) 和国际的金融报告标准 (IFRSs) 的集中承诺的一个备忘录和对他们的发展中高级质量的被分享的目的, 公共的为全球的使用资本市场的会计准则。

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