外文文献翻译(图片版)
外文文献及翻译
外文文献原稿和译文原稿DATABASEA database may be defined as a collection interrelated data store together with as little redundancy as possible to serve one or more applications in an optimal fashion .the data are stored so that they are independent of programs which use the data .A common and controlled approach is used in adding new data and in modifying and retrieving existing data within the data base .One system is said to contain a collection of database if they are entirely separate in structure .A database may be designed for batch processing , real-time processing ,or in-line processing .A data base system involves application program, DBMS, and database.THE INTRODUCTION TO DATABASE MANAGEMENT SYSTEMSThe term database is often to describe a collection of related files that is organized into an integrated structure that provides different people varied access to the same data. In many cases this resource is located in different files in different departments throughout the organization, often known only to the individuals who work with their specific portion of the total information. In these cases, the potential value of the information goes unrealized because a person in other departments who may need it does not know it or it cannot be accessed efficiently. In an attempt to organize their information resources and provide for timely and efficient access, many companies have implemented databases.A database is a collection of related data. By data, we mean known facts that can be recorded and that have implicit meaning. For example, the names, telephone numbers, and addresses of all the people you know. You may have recorded this data in an indexed address book, or you may have stored it on a diskette using a personalcomputer and software such as DBASE Ⅲor Lotus 1-2-3. This is a collection of related data with an implicit meaning and hence is a database.The above definition of database is quite general. For example, we may consider the collection of words that made up this page of text to be usually more restricted. A database has the following implicit properties:● A database is a logically coherent collection of data with some inherent meaning. A random assortment of data cannot be referred to as a database.● A database is designed, built, and populated with data for a specific purpose. It has an intended group of user and some preconceived applications in which these users are interested.● A database represents some aspect of the real world, sometimes called the miniworld. Changes to the miniworld are reflected in the database.In other words, a database has some source from which data are derived, some degree of interaction with events in the real world, and an audience that is actively interested in the contents of the database.A database management system (DBMS) is composed of three major parts: (1) a storage subsystem that stores and retrieves data in files; (2)a modeling and manipulation subsystem that provides the means with which to organize the data and to add, delete, maintain, and update the data; and (3) an interface between the DBMS and its users. Several major trends are emerging that enhance the value and usefulness of database management systems.●Managers who require more up-to-date information to make effective decisions.●Customers who demand increasingly sophisticated information services and more current information about the status of their orders, invoices, and accounts.●Users who find that they can develop custom applications with database systems in a fraction of the time it takes to use traditional programming languages.●Organizations that discover information has a strategic value; they utilize their database systems to gain an edge over their competitors.A DBMS can organize, process, and present selected data elements from the database. This capability enables decision makers to search, probe, and query database contents in order to extract answers to nonrecurring and unplanned questions that aren’t available in regular reports. These questions might initially be vague and/or p oorly defined, but people can “browse” through the database until they have the needed information. In short, the DBMS will “mange” the stored data items and assemble the needed items from the common database in response to the queries of those who aren’t programmers. In a file-oriented system, user needing special information may communicate their needs to a programmer, who, when time permits, will write one or more programs to extract the data and prepare the information. The availability of a DBMS, however, offers users a much faster alternative communications path.DATABASE QUERYIf the DBMS provides a way to interactively enter and update the database ,as well as interrogate it ,this capability allows for managing personal database. However, it does not automatically leave an audit trail of actions and does not provide the kinds of controls necessary in a multi-user organization .There controls are only available when a set of application programs is customized for each data entry and updating function.Software for personal computers that perform some of the DBMS functions has been very popular .Individuals for personal information storage and processing intended personal computers for us .Small enterprises, professionals like doctors, architects, engineers, lawyers and so on have also used these machines extensively. By the nature of intended usage ,database system on there machines are except from several of the requirements of full-fledged database systems. Since data sharing is not intended, concurrent operations even less so ,the software can be less complex .Security and integrity maintenance are de-emphasized or absent .as data volumes will be small, performance efficiency is also less important .In fact, the only aspect of a database system that is important is data independence. Data independence ,as stated earlier ,means that application programs and user queries need not recognize physical organization of data on secondary storage. The importance of this aspect , particularly for the personal computer user ,is that this greatly simplifies database usage . The user can store ,access and manipulate data at ahigh level (close to the application)and be totally shielded from the low level (close to the machine )details of data organization.DBMS STRUCTURING TECHNIQUESSpatial data management has been an active area of research in the database field for two decades ,with much of the research being focused on developing data structures for storing and indexing spatial data .however, no commercial database system provides facilities for directly de fining and storing spatial data ,and formulating queries based on research conditions on spatial data.There are two components to data management: history data management and version management .Both have been the subjects of research for over a decade. The troublesome aspect of temporal data management is that the boundary between applications and database systems has not been clearly drawn. Specifically, it is not clear how much of the typical semantics and facilities of temporal data management can and should be directly incorporated in a database system, and how much should be left to applications and users. In this section, we will provide a list of short-term research issues that should be examined to shed light on this fundamental question.The focus of research into history data management has been on defining the semantics of time and time interval, and issues related to understanding the semantics of queries and updates against history data stored in an attribute of a record. Typically, in the context of relational databases ,a temporal attribute is defined to hold a sequence of history data for the attribute. A history data consists of a data item and a time interval for which the data item is valid. A query may then be issued to retrieve history data for a specified time interval for the temporal attribute. The mechanism for supporting temporal attributes is to that for supporting set-valued attributes in a database system, such as UniSQL.In the absence of a support for temporal attributes, application developers who need to model and history data have simply simulated temporal attributes by creating attribute for the time interval ,along with the “temporal” attribute. This of course may result in duplication of records in a table, and more complicated search predicates in queries. The one necessary topic of research in history data management is to quantitatively establish the performance (and even productivity) differences betweenusing a database system that directly supports attributes and using a conventional database system that does not support either the set-valued attributes or temporal attributes.Data security, integrity, and independenceData security prevents unauthorized users from viewing or updating the database. Using passwords, users are allowed access to the entire database of the database, called subschemas. For example, an employee database can contain all the data about an individual employee, but one group of users may be authorized to view only payroll data, while others are allowed access to only work history and medical data.Data integrity refers to the accuracy, correctness, or validity of the data in the database. In a database system, data integrity means safeguarding the data against invalid alteration or destruction. In large on-line database system, data integrity becomes a more severe problem and two additional complications arise. The first has to do with many users accessing the database concurrently. For example, if thousands of travel agents book the same seat on the same flight, the first agent’s booking will be lost. In such cases the technique of locking the record or field provides the means for preventing one user from accessing a record while another user is updating the same record.The second complication relates to hardware, software or human error during the course of processing and involves database transaction which is a group of database modifications treated as a single unit. For example, an agent booking an airline reservation involves several database updates (i.e., adding the passenger’s name and address and updating the seats-available field), which comprise a single transaction. The database transaction is not considered to be completed until all updates have been completed; otherwise, none of the updates will be allowed to take place.An important point about database systems is that the database should exist independently of any of the specific applications. Traditional data processing applications are data dependent.When a DMBS is used, the detailed knowledge of the physical organization of the data does not have to be built into every application program. The application program asks the DBMS for data by field name, for example, a coded representationof “give me customer name and balance due” would be sent to the DBMS. Without a DBMS the programmer must reserve space for the full structure of the record in the program. Any change in data structure requires changes in all the applications programs.Data Base Management System (DBMS)The system software package that handles the difficult tasks associated with creating ,accessing and maintaining data base records is called a data base management system (DBMS). A DBMS will usually be handing multiple data calls concurrently.It must organize its system buffers so that different data operations can be in process together .It provides a data definition language to specify the conceptual schema and most likely ,some of the details regarding the implementation of the conceptual schema by the physical schema.The data definition language is a high-level language, enabling one to describe the conceptual schema in terms of a “data model “.At the present time ,there are four underling structures for database management systems. They are :List structures.Relational structures.Hierarchical (tree) structures.Network structures.Management Information System(MIS)An MIS can be defined as a network of computer-based data processing procedures developed in an organization and integrated as necessary with manual and other procedures for the purpose of providing timely and effective information to support decision making and other necessary management functions.One of the most difficult tasks of the MIS designer is to develop the information flow needed to support decision making .Generally speaking ,much of the information needed by managers who occupy different levels and who have different levels and have different responsibilities is obtained from a collection of exiting information system (or subsystems)Structure Query Language (SQL)SQL is a data base processing language endorsed by the American NationalStandards Institute. It is rapidly becoming the standard query language for accessing data on relational databases .With its simple ,powerful syntax ,SQL represents a great progress in database access for all levels of management and computing professionals.SQL falls into two forms : interactive SQL and embedded SQL. Embedded SQL usage is near to traditional programming in third generation languages .It is the interactive use of SQL that makes it most applicable for the rapid answering of ad hoc queries .With an interactive SQL query you just type in a few lines of SQL and you get the database response immediately on the screen.译文数据库数据库可以被定义为一个相互联系的数据库存储的集合。
变速箱壳体机械加工工艺设计外文文献翻译、中英文翻译、外文翻译
Gearbox shell machining process design《Manufacturing Engineering and Technology—Machining》Mechanical Industry Press In March 2004, version 1 p560—564（Serope kalpakjian）（Steven R.Schmid）AbstractGearbox shell is a more complex structure of spare parts box, its high precision, complex process, and the processing quality will affect the overall performance engine, so it has become the engine manufacturer's focus parts one.Machining process planning must guarantee the machining quality of parts, to meet the technical requirements stipulated in drawings, at the same time should also have high productivity and efficiency. Therefore, machining process planning design is an important work, requires designers must have a rich experience in production practice and wide range of mechanical manufacturing technology basic theory knowledge. In the specified procedure, should according to the production of parts and the existing equipment conditions, taking the processing quality into account, productivity and economy requirements, after repeated analysis and comparison, to determine the optimal or the best solution.1.Technical Characteristics of the gearbox shellThe gearbox shell process features are: the structure of complex shape; processing plane, more than holes; uneven wall thickness and stiffness is low; processing of high precision typical of box-type processing part. The main processing of the surface of cylinder block top surface, the main bearing side, cylinder bore, the main and camshaft bearing bore holes and so on, they will directly affect the machining accuracy of the engine assembly precision and performance, mainly rely on precision equipment, industrial fixtures reliability and processing technology to ensure the reasonableness.2.The gearbox shell process design principles and the basisDesign Technology program should be to ensure product quality at the same time, give full consideration to the production cycle, cost and environmental protection; based on the enterprises ability to actively adopt advanced process technology and equipment, and constantly enhance their level of technology. Gearbox shell machining process design should follow the following basic principles: 2.1 The selection of processing equipmentThe principle of selection adopted the principle of selection adopted the principle of combining rigid-flexible, processing each horizontal machining center is located mainly small operations with vertical machining center, the key process a crank hole, cylinder hole, balancer shaft hole High-speed processing of high-precision horizontal machining center, an upper and lower non-critical processes before and after the four-dimensional high-efficiency rough milling and have a certain adjustment range of special machine processing;2.2 Concentration process principleFocus on a key process in principle process the body cylinder bore, crankshaft hole, Balance Shaft hole surface finishing and the combination of precision millingcylinder head, using a process focused on a setup program to complete all processing elements in order to ensure product accuracy The key quality processes to meet the cylinder capacity and the relevant technical requirements;3.The gearbox shell machining process design the main contentGearbox shell complex structure, high precision, arge size, is thin-walled parts, there are a number of high precision plane and holes. Engine block machining process characteristics; mainly flat and the hole processing, processing of flat generally use planing, milling methods such as processing, processing of hole used mainly boring, processing and multi-purpose drilling holes. As the cylinder complex structure. so how to ensure that the mutual position of the surface processing precision is an important issue.3.1 The selection of blankGearbox shell on the materials used are generally gray cast iron HT150,HT200,HT250,there is also cast aluminum or steel plate, this engine block using high-strength alloy cast iron. Cylinder in the processing prior to aging treatment in order to eliminate stress and improve the rough casting mechanical properties. Improve the rough accuracy, reduction of machining allowance, is to improve the automated production line system productivity and processing quality of the important measures. As the foreign box-type parts of rough quality and high precision, and its production-line system has been implemented directly on the blank line, not only eliminating the need for blank check device also saves the rough quality problems due to waste of machining time, increase overall efficiency. Therefore, the refinement of rough is to improve the productivity of the most promising way out. For the engine block production line, can be rough in parts on-line pre-milling six face, removing most of the margin, to facilitate direct on-line parts.3.2 Machining process selection and processing of the benchmarkChoose the right processing technology base is directly related to the processing quality can ensure the parts. Generally speaking, process benchmarking can be divided into coarse and fine reference base.3.2.1 Coarse reference baseThe baseline for the on-line thick rough ,which is particularly important the choice of benchmark crude, if crude benchmark choice unreasonable, will the uneven distribution of machining allowance, processing and surface offsets, resulting in waste. In the cylinder production line, we have adopted for the coarse side of the base;3.2.2 Fine reference baseRefined the base of this box for the engine block parts, the general use of "side two sales "for a full range of uniform benchmarks, For the longer automated production positioning. In the gearbox shell of the process, we have adopted to the side, bottom and the spindle hole positioning, in the processing center on the process.3.3 Machining Processing Stages and processes of the arrangementsOften a part of many apparent need for processing, of course, the surface machining accuracy are different. Processing of high precision surface, often afterrepeated processing; As for the processing of the surface of low precision, only need to go through one or two on the list. Thus, when the development process in order to seize the "processing high precision surface, "this conflict, the reasonable arrangement processes and rational division stage of processing. Arrange the order of the principle of process is: after the first coarse refined, the first surface after the hole, the first benchmark other. In the engine block machining, the same should follow this principle.3.3.1 roughing stage engine block machining processThe arrangements for roughing process, to fully carry out rough rough, trim most of the margin in order to ensure production efficiency;3.3.2 semi-finishing phase of the engine block machiningIn order to ensure the accuracy of the middle of some important surface processing, and arrange some semi-finishing operations, will be required accuracy and surface roughness of the surface of the middle of some processing to complete, while demanding the surface of semi-finished, to prepare for future finishing;3.3.3 The finishing stageThe finishing stage of requiring high accuracy and surface roughness of the surface processing; 3.3.4 secondary processingSecondary processing such as small surface screw holes, you can finish of the major surface after the one hand, when the workpiece deformation process little impact at the same time also reduced the rejection rate;In addition,if the main surface of a waste,these small the surface will not have to be processed,thus avoiding a waste of man-hours.However,if the processing is very easy for a small surface bumps the main surface,it should be placed on a small surface finish prior to the main surface finishing;3.3.5 make proper arrangements for secondary processesMake proper arrangements for secondary processes such as product inspection process,in part roughing stage,the key process before and after processing,spare parts all the processing has been completed,should be appropriate arrangements. Stage of processing division,has the following advantages:First,it can take measures to eliminate the rough workpiece after the stress,to ensure accuracy; second,finishing on the back,and will not damage during transport the surface of the workpiece has been processed;again,first roughing the surface defects can be detected early and promptly deal with rough,do not waste working hours.But most small parts,do not sub very thin.3.4 The gearbox shell surface of the main processing and secondary processes3.4.1 Plane processingPlane processing at present, the milling of engine blocks is the primary means of planar processing,domestic milling feed rate is generally 300-400mm/min,and foreign 2000-4000mm/min milling feed rate compared to far cry,to be on increasing,therefore,improve the milling feed rate,reduce overhead time is to improve the productivity of the major means of finishing a number of plane engine block when the milling feed rate to reach 2399mm/min,greatly improved efficiency; Top surface of the cylinder milling is a key process in the process,the flatnessrequirements for 0.02/145mm,the surface roughness of Ra1.6um.Processing in the cylinder,the use of side and spindle bearing bore positioning,top,bottom and middle vagay only aperture while processing used in the processing line outside of the knife device can better meet the engine block machining accuracy;3.4.2 General holes MachiningGeneral holes Machining holes in general are still using the traditional processing of drilling,expansion,boring,reaming,tapping and other craft approach. Issues in the design process of specific programs,use of coated cutting tools,cutting tools and other advanced tools within the cooling,and using a large flow of cooling systems,greatly improving the cutting speed,improved productivity;3.4.3 Deep hole processingDeep hole processing of the traditional processing method is used to grade twist drill feed,low efficiency of their production,processing and quality is poor.The deep hole in the engine block processing,the use of gun drilling process;3.4.4 CleaningCleaning is divided into wet cleaning and dry cleaning.Machining cylinder automatic production line using a large flow of wet cleaning;3.4.5 DetectionDetect points outside the line detection and line detection of two kinds. Quality inspection in the engine block,according to the actual situation with lines outside the detection,the main use of coordinate measuring machine integrated measurements of the cylinder,each 200 samples 1-5 pieces,each class random one.变速箱壳体机械加工工艺设计摘自：《机械工程与技术（机加工）》（英文版）机械工业出版社2004年3月第1版美国卡卡尔帕基安·施密德摘要变速箱壳体是变速器机零件中结构较为复杂的箱体零件，其精度要求高，加工工艺复杂，并且加工加工质量的好坏直接影响发动机整个机构的性能，因此，它成为各个发动机生产厂家所关注的重点零件之一。
外文文献及翻译
（（英文参考文献及译文）二〇一六年六月本科毕业论文 题 目：STATISTICAL SAMPLING METHOD, USED INTHE AUDIT学生姓名：王雪琴学 院：管理学院系 别：会计系专 业：财务管理班 级：财管12-2班 学校代码： 10128 学 号： 201210707016Statistics and AuditRomanian Statistical Review nr. 5 / 2010STATISTICAL SAMPLING METHOD, USED IN THE AUDIT - views, recommendations, fi ndingsPhD Candidate Gabriela-Felicia UNGUREANUAbstractThe rapid increase in the size of U.S. companies from the earlytwentieth century created the need for audit procedures based on the selectionof a part of the total population audited to obtain reliable audit evidence, tocharacterize the entire population consists of account balances or classes oftransactions. Sampling is not used only in audit – is used in sampling surveys,market analysis and medical research in which someone wants to reach aconclusion about a large number of data by examining only a part of thesedata. The difference is the “population” from which the sample is selected, iethat set of data which is intended to draw a conclusion. Audit sampling appliesonly to certain types of audit procedures.Key words: sampling, sample risk, population, sampling unit, tests ofcontrols, substantive procedures.Statistical samplingCommittee statistical sampling of American Institute of CertifiedPublic Accountants of (AICPA) issued in 1962 a special report, titled“Statistical sampling and independent auditors’ which allowed the use ofstatistical sampling method, in accordance with Generally Accepted AuditingStandards (GAAS). During 1962-1974, the AICPA published a series of paperson statistical sampling, “Auditor’s Approach to Statistical Sampling”, foruse in continuing professional education of accountants. During 1962-1974,the AICPA published a series of papers on statistical sampling, “Auditor’sApproach to Statistical Sampling”, for use in continuing professional educationof accountants. In 1981, AICPA issued the professional standard, “AuditSampling”, which provides general guidelines for both sampling methods,statistical and non-statistical.Earlier audits included checks of all transactions in the period coveredby the audited financial statements. At that time, the literature has not givenparticular attention to this subject. Only in 1971, an audit procedures programprinted in the “Federal Reserve Bulletin (Federal Bulletin Stocks)” includedseveral references to sampling such as selecting the “few items” of inventory.Statistics and Audit The program was developed by a special committee, which later became the AICPA, that of Certified Public Accountants American Institute.In the first decades of last century, the auditors often applied sampling, but sample size was not in related to the efficiency of internal control of the entity. In 1955, American Institute of Accountants has published a study case of extending the audit sampling, summarizing audit program developed by certified public accountants, to show why sampling is necessary to extend the audit. The study was important because is one of the leading journal on sampling which recognize a relationship of dependency between detail and reliability testing of internal control.In 1964, the AICPA’s Auditing Standards Board has issued a report entitled “The relationship between statistical sampling and Generally Accepted Auditing Standards (GAAS)” which illustrated the relationship between the accuracy and reliability in sampling and provisions of GAAS.In 1978, the AICPA published the work of Donald M. Roberts,“Statistical Auditing”which explains the underlying theory of statistical sampling in auditing.In 1981, AICPA issued the professional standard, named “Audit Sampling”, which provides guidelines for both sampling methods, statistical and non-statistical.An auditor does not rely solely on the results of a single procedure to reach a conclusion on an account balance, class of transactions or operational effectiveness of the controls. Rather, the audit findings are based on combined evidence from several sources, as a consequence of a number of different audit procedures. When an auditor selects a sample of a population, his objective is to obtain a representative sample, ie sample whose characteristics are identical with the population’s characteristics. This means that selected items are identical with those remaining outside the sample.In practice, auditors do not know for sure if a sample is representative, even after completion the test, but they “may increase the probability that a sample is representative by accuracy of activities made related to design, sample selection and evaluation” [1]. Lack of specificity of the sample results may be given by observation errors and sampling errors. Risks to produce these errors can be controlled.Observation error (risk of observation) appears when the audit test did not identify existing deviations in the sample or using an inadequate audit technique or by negligence of the auditor.Sampling error (sampling risk) is an inherent characteristic of the survey, which results from the fact that they tested only a fraction of the total population. Sampling error occurs due to the fact that it is possible for Revista Română de Statistică nr. 5 / 2010Statistics and Auditthe auditor to reach a conclusion, based on a sample that is different from the conclusion which would be reached if the entire population would have been subject to audit procedures identical. Sampling risk can be reduced by adjusting the sample size, depending on the size and population characteristics and using an appropriate method of selection. Increasing sample size will reduce the risk of sampling; a sample of the all population will present a null risk of sampling.Audit Sampling is a method of testing for gather sufficient and appropriate audit evidence, for the purposes of audit. The auditor may decide to apply audit sampling on an account balance or class of transactions. Sampling audit includes audit procedures to less than 100% of the items within an account balance or class of transactions, so all the sample able to be selected. Auditor is required to determine appropriate ways of selecting items for testing. Audit sampling can be used as a statistical approach and a non- statistical.Statistical sampling is a method by which the sample is made so that each unit consists of the total population has an equal probability of being included in the sample, method of sample selection is random, allowed to assess the results based on probability theory and risk quantification of sampling. Choosing the appropriate population make that auditor’ findings can be extended to the entire population.Non-statistical sampling is a method of sampling, when the auditor uses professional judgment to select elements of a sample. Since the purpose of sampling is to draw conclusions about the entire population, the auditor should select a representative sample by choosing sample units which have characteristics typical of that population. Results will not extrapolate the entire population as the sample selected is representative.Audit tests can be applied on the all elements of the population, where is a small population or on an unrepresentative sample, where the auditor knows the particularities of the population to be tested and is able to identify a small number of items of interest to audit. If the sample has not similar characteristics for the elements of the entire population, the errors found in the tested sample can not extrapolate.Decision of statistical or non-statistical approach depends on the auditor’s professional judgment which seeking sufficient appropriate audits evidence on which to completion its findings about the audit opinion.As a statistical sampling method refer to the random selection that any possible combination of elements of the community is equally likely to enter the sample. Simple random sampling is used when stratification was not to audit. Using random selection involves using random numbers generated byRomanian Statistical Review nr. 5 / 2010Statistics and Audit a computer. After selecting a random starting point, the auditor found the first random number that falls within the test document numbers. Only when the approach has the characteristics of statistical sampling, statistical assessments of risk are valid sampling.In another variant of the sampling probability, namely the systematic selection (also called random mechanical) elements naturally succeed in office space or time; the auditor has a preliminary listing of the population and made the decision on sample size. “The auditor calculated a counting step, and selects the sample element method based on step size. Step counting is determined by dividing the volume of the community to sample the number of units desired. Advantages of systematic screening are its usability. In most cases, a systematic sample can be extracted quickly and method automatically arranges numbers in successive series.”[2].Selection by probability proportional to size - is a method which emphasizes those population units’recorded higher values. The sample is constituted so that the probability of selecting any given element of the population is equal to the recorded value of the item;Stratifi ed selection - is a method of emphasis of units with higher values and is registered in the stratification of the population in subpopulations. Stratification provides a complete picture of the auditor, when population (data table to be analyzed) is not homogeneous. In this case, the auditor stratifies a population by dividing them into distinct subpopulations, which have common characteristics, pre-defined. “The objective of stratification is to reduce the variability of elements in each layer and therefore allow a reduction in sample size without a proportionate increase in the risk of sampling.” [3] If population stratification is done properly, the amount of sample size to come layers will be less than the sample size that would be obtained at the same level of risk given sample with a sample extracted from the entire population. Audit results applied to a layer can be designed only on items that are part of that layer.I appreciated as useful some views on non-statistical sampling methods, which implies that guided the selection of the sample selecting each element according to certain criteria determined by the auditor. The method is subjective; because the auditor selects intentionally items containing set features him.The selection of the series is done by selecting multiple elements series (successive). Using sampling the series is recommended only if a reasonable number of sets used. Using just a few series there is a risk that the sample is not representative. This type of sampling can be used in addition to other samples, where there is a high probability of occurrence of errors. At the arbitrary selection, no items are selected preferably from the auditor, Revista Română de Statistică nr. 5 / 2010Statistics and Auditthat regardless of size or source or characteristics. Is not the recommended method, because is not objective.That sampling is based on the auditor’s professional judgment, which may decide which items can be part or not sampled. Because is not a statistical method, it can not calculate the standard error. Although the sample structure can be constructed to reproduce the population, there is no guarantee that the sample is representative. If omitted a feature that would be relevant in a particular situation, the sample is not representative.Sampling applies when the auditor plans to make conclusions about population, based on a selection. The auditor considers the audit program and determines audit procedures which may apply random research. Sampling is used by auditors an internal control systems testing, and substantive testing of operations. The general objectives of tests of control system and operations substantive tests are to verify the application of pre-defined control procedures, and to determine whether operations contain material errors.Control tests are intended to provide evidence of operational efficiency and controls design or operation of a control system to prevent or detect material misstatements in financial statements. Control tests are necessary if the auditor plans to assess control risk for assertions of management.Controls are generally expected to be similarly applied to all transactions covered by the records, regardless of transaction value. Therefore, if the auditor uses sampling, it is not advisable to select only high value transactions. Samples must be chosen so as to be representative population sample.An auditor must be aware that an entity may change a special control during the course of the audit. If the control is replaced by another, which is designed to achieve the same specific objective, the auditor must decide whether to design a sample of all transactions made during or just a sample of transactions controlled again. Appropriate decision depends on the overall objective of the audit test.Verification of internal control system of an entity is intended to provide guidance on the identification of relevant controls and design evaluation tests of controls.Other tests:In testing internal control system and testing operations, audit sample is used to estimate the proportion of elements of a population containing a characteristic or attribute analysis. This proportion is called the frequency of occurrence or percentage of deviation and is equal to the ratio of elements containing attribute specific and total number of population elements. WeightRomanian Statistical Review nr. 5 / 2010Statistics and Audit deviations in a sample are determined to calculate an estimate of the proportion of the total population deviations.Risk associated with sampling - refers to a sample selection which can not be representative of the population tested. In other words, the sample itself may contain material errors or deviations from the line. However, issuing a conclusion based on a sample may be different from the conclusion which would be reached if the entire population would be subject to audit.Types of risk associated with sampling:Controls are more effective than they actually are or that there are not significant errors when they exist - which means an inappropriate audit opinion. Controls are less effective than they actually are that there are significant errors when in fact they are not - this calls for additional activities to establish that initial conclusions were incorrect.Attributes testing - the auditor should be defining the characteristics to test and conditions for misconduct. Attributes testing will make when required objective statistical projections on various characteristics of the population. The auditor may decide to select items from a population based on its knowledge about the entity and its environment control based on risk analysis and the specific characteristics of the population to be tested.Population is the mass of data on which the auditor wishes to generalize the findings obtained on a sample. Population will be defined compliance audit objectives and will be complete and consistent, because results of the sample can be designed only for the population from which the sample was selected.Sampling unit - a unit of sampling may be, for example, an invoice, an entry or a line item. Each sample unit is an element of the population. The auditor will define the sampling unit based on its compliance with the objectives of audit tests.Sample size - to determine the sample size should be considered whether sampling risk is reduced to an acceptable minimum level. Sample size is affected by the risk associated with sampling that the auditor is willing to accept it. The risk that the auditor is willing to accept lower, the sample will be higher.Error - for detailed testing, the auditor should project monetary errors found in the sample population and should take into account the projected error on the specific objective of the audit and other audit areas. The auditor projects the total error on the population to get a broad perspective on the size of the error and comparing it with tolerable error.For detailed testing, tolerable error is tolerable and misrepresentations Revista Română de Statistică nr. 5 / 2010Statistics and Auditwill be a value less than or equal to materiality used by the auditor for the individual classes of transactions or balances audited. If a class of transactions or account balances has been divided into layers error is designed separately for each layer. Design errors and inconsistent errors for each stratum are then combined when considering the possible effect on the total classes of transactions and account balances.Evaluation of sample results - the auditor should evaluate the sample results to determine whether assessing relevant characteristics of the population is confirmed or needs to be revised.When testing controls, an unexpectedly high rate of sample error may lead to an increase in the risk assessment of significant misrepresentation unless it obtained additional audit evidence to support the initial assessment. For control tests, an error is a deviation from the performance of control procedures prescribed. The auditor should obtain evidence about the nature and extent of any significant changes in internal control system, including the staff establishment.If significant changes occur, the auditor should review the understanding of internal control environment and consider testing the controls changed. Alternatively, the auditor may consider performing substantive analytical procedures or tests of details covering the audit period.In some cases, the auditor might not need to wait until the end audit to form a conclusion about the effectiveness of operational control, to support the control risk assessment. In this case, the auditor might decide to modify the planned substantive tests accordingly.If testing details, an unexpectedly large amount of error in a sample may cause the auditor to believe that a class of transactions or account balances is given significantly wrong in the absence of additional audit evidence to show that there are not material misrepresentations.When the best estimate of error is very close to the tolerable error, the auditor recognizes the risk that another sample have different best estimate that could exceed the tolerable error.ConclusionsFollowing analysis of sampling methods conclude that all methods have advantages and disadvantages. But the auditor is important in choosing the sampling method is based on professional judgment and take into account the cost / benefit ratio. Thus, if a sampling method proves to be costly auditor should seek the most efficient method in view of the main and specific objectives of the audit.Romanian Statistical Review nr. 5 / 2010Statistics and Audit The auditor should evaluate the sample results to determine whether the preliminary assessment of relevant characteristics of the population must be confirmed or revised. If the evaluation sample results indicate that the relevant characteristics of the population needs assessment review, the auditor may: require management to investigate identified errors and likelihood of future errors and make necessary adjustments to change the nature, timing and extent of further procedures to take into account the effect on the audit report.Selective bibliography:[1] Law no. 672/2002 updated, on public internal audit[2] Arens, A şi Loebbecke J - Controve …Audit– An integrate approach”, 8th edition, Arc Publishing House[3] ISA 530 - Financial Audit 2008 - International Standards on Auditing, IRECSON Publishing House, 2009- Dictionary of macroeconomics, Ed C.H. Beck, Bucharest, 2008Revista Română de Statistică nr. 5 / 2010Statistics and Audit摘要美国公司的规模迅速增加，从第二十世纪初创造了必要的审计程序，根据选定的部分总人口的审计，以获得可靠的审计证据，以描述整个人口组成的帐户余额或类别的交易。
外文文献翻译(图片版)
本科毕业论文外文参考文献译文及原文学院经济与贸易学院专业经济学（贸易方向）年级班别2007级 1 班学号3207004154学生姓名欧阳倩指导教师童雪晖2010 年 6 月 3 日目录1 外文文献译文（一）中国银行业的改革和盈利能力（第1、2、4部分） (1)2 外文文献原文（一）CHINA’S BANKING REFORM AND PROFITABILITY（Part 1、2、4） (9)1概述世界银行（1997年）曾声称，中国的金融业是其经济的软肋。
当一国的经济增长的可持续性岌岌可危的时候，金融业的改革一直被认为是提高资金使用效率和消费型经济增长重新走向平衡的必要（Lardy，1998年，Prasad，2007年）。
事实上，不久前，中国的国有银行被视为“技术上破产”，它们的生存需要依靠充裕的国家流动资金。
但是，在银行改革开展以来，最近，强劲的盈利能力已恢复到国有商业银行的水平。
但自从中国的国有银行在不久之前已经走上了改革的道路，它可能过早宣布银行业的改革尚未取得完全的胜利。
此外，其坚实的财务表现虽然强劲，但不可持续增长。
随着经济增长在2008年全球经济衰退得带动下已经开始软化，银行预计将在一个比以前更加困难的经济形势下探索。
本文的目的不是要评价银行业改革对银行业绩的影响，这在一个完整的信贷周期后更好解决。
相反，我们的目标是通过审查改革的进展和银行改革战略，并分析其近期改革后的强劲的财务表现，但是这不能完全从迄今所进行的改革努力分离。
本文有三个部分。
在第二节中，我们回顾了中国的大型国有银行改革的战略，以及其执行情况，这是中国银行业改革的主要目标。
第三节中分析了2007年的财务表现集中在那些在市场上拥有浮动股份的四大国有商业银行：中国工商银行（工商银行），中国建设银行（建行），对中国银行（中银）和交通银行（交通银行）。
引人注目的是中国农业银行，它仍然处于重组上市过程中得适当时候的后期。
第四节总结一个对银行绩效评估。
外文文献和中文翻译.doc-Internet-basedCommunications
Internet-based CommunicationsIf you use the Internet, then you probably use Internet-based communications to contact family, friends or co-workers. From sending an instant message to a friend, to e-mailing co-workers, to placing phone calls, to conducting video conferences, the Internet offers a number of ways to communicate.The advantages of Internet-based communications are many. Since you're already paying for an Internet account (or your employer is), you can save money on phone calls by sending someone an instant message or by using V oIP instead of standard local telephone services. Of course, no technology is without a downside and Internet-based communications has plenty, such as viruses, privacy issues and spam. Like all technologies (and especially technology tied to the Internet), the way we can communicate online is constantly evolving . In this week's "Did Y ou Know...?" article we'll take a look at some of the most popular forms of Internet-based communications.Instant MessagingOne of the fastest-growing forms of Internet communications is instant messaging, or IM. Think of IM as a text-based computer conference between two or more people. An IM communications service enables you to create a kind of private chat room with another individual in order to communicate in real-time over the Internet. Typically, the IM system alerts you whenever somebody on your buddy or contact list is online. Y ou can then initiate a chat session with that particular individual.One reason that IM has become so popular is its real-time nature. Unlike e-mail, where you will wait for the recipient to check his or her e-mail and send a reply, if a person you want to reach is online and available in your IM contact list, your message appears instantly in a window on their screen.While IM is used by millions of Internet users to contact family and friends, it's also growing in popularity in the business world. Employees of a company can have instant access to managers and co-workers in different offices and can eliminate the need to place phone calls when information is required immediately. Overall, IM can save time for employees and help decrease the amount of money a business spends on communications.Key Terms To Understanding Internet-based Communications.SIPShort for Session Initiated Protocol, or Session Initiation Protocol, an application-layer control protocol; a signaling protocol for Internet Telephony. SIP canestablish sessions for features such as audio/videoconferencing, interactive gaming, and call forwarding to be deployed over IP networks.WAPShort for the Wireless Application Protocol, a secure specification that allows users to access information instantly via handheld wireless devices such as mobile phones, pagers, two-way radios, smartphones and communicators.More Internet-based Communications TermsE-mailInstant MessagingV oIPV oWiFiInternet FaxMobile IPIP AddressWhile different IM clients offer slightly different features and benefits, the look and feel of an IM client is basically the same. Public IM clients and services available include ICQ, AOL Instant Messenger (AIM), Microsoft MSN Messenger, and Y ahoo! Messenger. For businesses and enterprises looking for a more secure method of IM, there are enterprise IM packages available such as Microsoft Live Communication Server 2005 and IBM Lotus Instant Messaging. Third-party software is available to help businesses make using public IM services in the workplace more secure.Some problems and issues associated with IM include spim and virus propagation. Spim is the IM equivalent of spam and is perpetuated by bots that harvest IM screen names off of the Internet and simulate a human user by sending spim to the screen names via an instant message. The spim typically contains a link to a Web site that the spimmer is trying to market. Spim is a bit more intrusive than spam due to the nature of IM itself. These advertisements and junk messages will pop-up in your IM window and you need to deal with the messages immediately, where with e-mail you can usually filter a lot of it out and deal with it later. Additionally, viruses and Trojans can be spread through IM channels. These malicious programs are usually spread when an IM user receives a message that links to a Web site where the malicious code is downloaded. The message will appear to be from a known IM contact, which is why recipients re more likely to click the hyperlink and download the file. Using safe chat rules (such as never clicking the link) and keeping an updated anti-virus program on your system will help reduce the chances of becoming infected by malicious programs being spread through instant messaging.Internet Telephony & V oIPInternet telephony consists of a combination of hardware and software that enables you to use the Internet as the transmission medium for telephone calls. For users who have free, or fixed-price Internet access, Internet telephony software essentially provides free telephone calls anywhere in the world. In its simplest form, PC-to-PC Internet telephony can be as easy as hooking up a microphone to your computer and sending your voice through a cable modem to a person who has Internet telephony software that is compatible with yours. This basic form of Internet telephony is not without its problems, however. Connecting this way is slower than using a traditional telephone, and the quality of the voice transmissions is also not near the quality you would get when placing a regular phone call.Many Internet telephony applications are available. Some, such as CoolTalk and NetMeeting, come bundled with popular Web browsers. Others are stand-alone products. Internet telephony products are sometimes called IP telephony, V oice over the Internet (VOI) or V oice over IP (V oIP) products.V oIP is another Internet-based communications method which is growing in popularity. V oIP hardware and software work together to use the Internet to transmit telephone calls by sending voice data in packets using IP rather than by traditional circuit transmissions, called PSTN (Public Switched Telephone Network). The voice traffic is converted into data packets then routed over the Internet, or any IP network, just as normal data packets would be transmitted. When the data packets reach their destination, they are converted back to voice data again for the recipient. Y our telephone is connected to a V oIP phone adapter (considered the hardware aspect). This adapter is connected to your broadband Internet connection. The call is routed through the Internet to a regular phone jack, which is connected to the receiver's phone. Special hardware (the phone adapter) is required only for the sender.Much like finding an Internet service provider (ISP) for your Internet connection, you will need to use a V oIP provider. Some service providers may offer plans that include free calls to other subscribers on their network and charge flat rates for other V oIP calls based on a fixed number of calling minutes. Y ou most likely will pay additional fees when you call long distance using V oIP. While this sounds a lot like regular telephone service, it is less expensive than traditional voice communications, starting with the fact that you will no longer need to pay for extras on your monthly phone bill.E-mailShort for electronic mail, e-mail is the transmission of messages over communications networks. The messages can be notes entered from the keyboard or electronic files stored on disk. Most mainframes, minicomputers and computer networks have ane-mail system. Some e-mail systems are confined to a single computer system or network, but others have gateways to other computer systems, enabling you to send electronic mail anywhere in the world.Using an e-mail client (software such as Microsoft Outlook or Eudora), you can compose an e-mail message and send it to another person anywhere, as long as you know the recipient e-mail address. All online services and Internet Service Providers (ISPs) offer e-mail, and support gateways so that you can exchange e-mail with users of other systems. Usually, it takes only a few seconds for an e-mail to arrive at its destination. This is a particularly effective way to communicate with a group because you can broadcast a message or document to everyone in the group at once.One of the biggest black clouds hanging over e-mail is spam. Though definitions vary, spam can be considered any electronic junk mail (generally e-mail advertising for some product) that is sent out to thousands, if not millions, of people. Often spam perpetrates the spread of e-mail Trojans and viruses. For this reason, it's important to use an updated anti-virus program, which will scan your incoming and outgoing e-mail for viruses.For more information on e-mail, see "Deciphering Internet E-mail", a Webopedia Quick Reference.IRCShort for Internet Relay Chat, IRC is a multi-user chat system that allows to people gather on "channels" or "rooms" to talk in groups or privately. IRC is based on a client/server model. That is, to join an IRC discussion, you need an IRC client (such a mIRC) and Internet access. The IRC client is a program that runs on your computer and sends and receives messages to and from an IRC server. The IRC server, in turn, is responsible for making sure that all messages are broadcast to everyone participating in a discussion. There can be many discussions going on at once and each one is assigned a unique channel. Once you have joined an IRC chat room (chatroom discussions are designated by topics), you can type your messages in the public chatroom where all participants will see it, or you can send a private message to a single participant. With many IRC clients you can easily create your own chatroom and invite others to join your channel. You can also password protect your chatroom to allow for a more private discussion with just people whom you invite. Once you become familiar with your IRC client you'll find many options available to help you moderate and take part in a channel. One problem commonly associated with IRC is lag. IRC relies on the connections between the servers, and the connections or the servers can slow down. If you're in a discussion and people do not respond, or you notice that people are responding to things you types several minutes ago, then you can attribute this to lag. If you continue to experience lag, you can try connecting tothe IRC network on a different server.VideoconferencingVideoconferencing is a conference between two or more participants at different sites by using computer networks to transmit audio and video data. Each partic ipant has a video camera, microphone and speakers connected on his or her computer. As the two participants speak to one another, their voices are carried over the network and delivered to the other's speakers, and whatever images appear in front of the video camera appear in a window on the other participant's monitor.In order for videoconferencing to work, the conference participants must use the same client or compatible software. Many freeware and shareware videoconferencing tools are available online for download, and most Web cameras also come bundled with videoconferencing software. Many newer videoconferencing packages can also be integrated with public IM clients for multipoint conferencing and collaboration.In recent years, videoconferencing has become a popular form of distance communication in classrooms, allowing for a cost efficient way to provide distance learning, guest speakers, and multi-school collaboration projects. Many feel that videoconferencing provides a visual connection and interaction that cannot be achieved with standard IM or e-mail communications.SMS & Wireless CommunicationsShort message service (SMS) is a global wireless service that enables the transmission of alphanumeric messages between mobile subscribers and external systems such as e-mail, paging and voice-mail systems. Messages can be no longer than 160 alpha-numeric characters and must contain no images or graphics. Once a message is sent, it is received by a Short Message Service Center (SMSC), which must then get it to the appropriate mobile device or system. As wireless services evolved, Multimedia Messaging Service (MMS) was introduced and provided a way to send messages comprising a combination of text, sounds, images and video to MMS capable handsets.Communication on wireless devices such as mobile phones and PDAs is frequently changing. Today you can use your wireless device to not only make phone calls, but to send and receive e-mail and IM. While you can use e-mail, IRC or IM for free if you have an Internet account, you will end up paying fees to you mobile carrier to use these services on a wireless device.网络通讯如果你使用互联网,那么你可能通过因特网与家人朋友或同事通讯联系.网上提供多种沟通方式,如向一位朋友送即时讯息,或发送电子邮件给同事,拨打网络电话,召开视频会议.基于因特网通信优点有很多. 如果你是已付费的网络用户(或者是您的雇主),你就可以利用网络发送即时讯息或者使用网络电话代替标准本地电话服务. 当然,任何技术都是有负面的.基于因特网内的通讯.上有很多沟通,如病毒、垃圾邮件、隐私问题.像所有的技术(特别是因特网技术系)都是在不断演变才使得我们能网上沟通. 这篇文章中我们会介绍一些最流行的基于因特网的通信.即时信息增长最快的网络通讯方式莫过于即时信息,简称IM. IM的思想是基于两台或多台计算机之间的文本传输.通过因特网,IM通讯服务器就能够为你建造一个个性化的私人聊天室,你可以在个人列表中选择他人与你进行实时对话.通常,IM 系统允许你随时与你的联系列表中的某个朋友在线联络.你也可以新加入其它朋友一起,进行多人交谈.IM如此受欢迎的其中一个原因是它本身的实时性.不同于电子邮件,你只能等待接收他或她的电子邮件查阅后并回复.如果一个人要与你在线联系,就必须获得你的IM联系名,你的上线消息就会立即出现在他们的屏幕上的一个窗口中.当千百万网民利用IM与家人和朋友联系的同时,在商业领域也同样成为新宠.在公司中,当员工需要立即与其它办公室的主管或同事索取信息资料时,就无需拨打本地电话了.总而言之,IM既可以为员工节省时间,又有助于降低商务间的通讯开支.关键词在于理解基于因特网的通信.会话发起协议SIP是会话发起协议的简称,或者会话启动协议,是一个应用层控制协议;也是一项互联网技术的信令协议. SIP能创建特色会话,如音频/视频会议、互动游戏、以及部署在IP网络的呼叫转移. 安全规格,使用户能够通过即时信息接入设备.无线应用协议WAP是无线应用协议的简称,是一项准许用户通过无线手持设备获取即时信息的安全规格说明书 ,如用手持无线移动电话、寻呼机、收发两用无线电设备、智能电话与他人沟通.更多基于因特网的通信术语如下:e-mail电子邮件instant messaging即时消息VoIP 网络电话VoWiFi 无限网络电话Internet fax网络传真mobile IP IP电话IP address IP地址不同的IM客户端的特点和优势也不近相同,但基本功能还是大体相近. 大众普遍使用的IM包括ICQ 、AOL的即时通、MSN、雅虎通. 而商业和企业则使用一种更为安全的企业级的即时通讯包,如微软05版生活沟通服务器,IBM莲花即时通. 第三方软件使得商人在工作场合使用大众IM时更为安全有效.伴随IM而来的还有恶意垃圾电子邮件和病毒的繁殖等矛盾性问题. Spim 的意思是即时通讯中的垃圾邮件,更确切说,它是即时讯息成果中永久的蠕虫,它冒充真实的人类使用昵称向用户发送带病毒的即时讯息.恶意垃圾邮件通常包含一个链接网址,它为撰写垃圾邮件者建造了市场.对于即时讯息本身, 恶意垃圾邮件比垃圾邮件更具侵害性. 这些广告和垃圾信息在你的即时通讯工具窗口弹出,你需要立即处理这些信息,通常你都要先过滤掉大量垃圾邮件后再去处理那些你的电子邮件.另外,木马病毒可以通过即时讯息的渠道传播.这些恶意程式的散布通常是当一个即时讯息用户接收一条需要点击一个网址的信息时,就会下载恶意代码. 这个信息将会出现在一个已知的即时通讯中, 这就是为什么更多的接收者如此相似的去点击超级链接并下载文件的原因.利用聊天安全规则(如没点击链接),并保持最新的反病毒程序,将会有帮助于你的系统减少感染机会,并通过即时讯息传染恶意程式.互联网电话及网络电话互联网电话由硬件和软件结合组成,让能够用互联网作为传输介质进行电话呼叫. 用户可以免费或者只需要支付固定上网费用,通过网络电话软件本身所提供的免费电话就可呼叫世界上的任何用户. 这种使用计算机--计算机拨打网络电话的形式,只需要在你的计算机上配置一个麦克风,通过调制解调器,那么和你安装了相同网络电话软件的一方就能听到你透过麦克风向他传话的声音了.然而,这种网络电话的基本形式仍存在一定问题.这种方式相对于使用传统电话来说速度较慢,并且话音的质量也不能保证像付费电话那样清晰.某些网络电话程序是可以获得的,诸如cooltalk和NetMeeting,它们与当前流行的浏览器捆绑.另外的就都自成一体化产品. 互联网电话产品有时称为IP 电话、语音跨越在因特网(VOI)或IP语音产品(VoIP).VoIP是另一个越来越受欢迎基于互联网的通讯方式. VoIP的硬件和软件一起利用互联网进行电话交流,通过IP发送语音数据包,而非传统的电路传输. 称为PSTN(大众网络电话首选).语音转换成数据包然后路由在互联网,或者一些IP 网络,如同正常的数据包一样被传送. 当数据包抵达目的地后,它们又把接收者语音数据返回.您的电话是连接在VoIP电话适配器上(硬件组成方面).这个适配器是让你通过连接宽频上网. 电话是经由当地电话网上定期杰克,连接接收机的电话.就像为你连接网络寻找一个因特网服务供应商(ISP),你需要一个网络电话的供应商. 一些服务供应商推出了各种方案,可能包括提供免费呼叫某些单位的网络, 或者收取基于网络电话拨打固定电话呼叫时间的收费比率.当你使用的VoIP拨打长途电话时,最可能将为此付出额外的费用.尽管听起来不完全和普通电话一样,但它比传统的语音通讯要便宜的多,从此你不再需要在你每月电话单中支付额外费用.电子邮件E-Mail是电子邮件简称,它是通过网络来传递文本信息的.信息可以来自于键盘敲入或储存在磁盘中的电子文档. 很多巨型计算机,微型计算机都有电子邮件系统. 一些电子邮件系统是局限于单一的计算机系统或网络,但是有部分电脑系统等门户,让你在世界任何地方发送电子邮件.利用电子邮件客户端(如微软的Outlook或Eudora软件),你可以谱写一封电子邮件并发送到任何地方的人,只要你知道收件人的电子邮件地址. 所有在线服务和互联网服务供应商(ISPs)提供了电子邮件和支持网关,那么就可以用电子邮件与他们系统的用户交流. 通常,只需几秒钟电子邮件就能到达目的地. 这是一个特别有效的集体交流方式,让你可以一次性与集体每一位发送信息或文档.恶意垃圾邮件像一个巨大无比的黑云把电子邮件所笼罩.. 尽管定义多变,恶意垃圾邮件仍可以被认定为是上千封的电子垃圾信件(通常是一些产品广告), 如果没有数以万计的客户的话. 垃圾邮件照样常常被电子邮件木马、病毒所蔓延.为此,它的重要使用最新的反病毒程序,您将扫描收支电子邮件病毒. 因此,使用最新的反病毒程序尤为重要,它会扫描你发送和接收的电子邮件是否存在病毒.更多关于电子邮件信息,请见"互联网电子邮件破译",这是计算机与网络名词的在线查询字典的参考.因特网中继聊天IRC是因特网中继聊天的简称,IRC是多用户、多频道的群聊系统，许多用户可以在一个被称为“channel”或"房间"的地方就某一话题交谈或私谈.IRC是基于客户端/服务器端的模式.即参加室内讨论.你需要一个IRC的客户软件(如mIRC)和网络.IRC客户端程序运行在你的电脑与IRC服务器端做信息传递.而另一端也就是IRC服务器,它是负责确保所有信息传播给讨论组中的每一个成员.它可以让讨论者同时进行群聊,也可以彼此单独开设了通道.一旦加入一个IRC 聊天室(聊天室讨论主题由对话者决定),你可以在某个公共聊天室的公开讨论并让所有成员看到你信息内容,另外你也可以发送私人讯息给某个参与者.有了IRC 客户端你可以轻易创造自己的聊天室并邀请他人加入你的频道.在你想进行更私人对话时.也可以使用密码保护的方式,只允许你所邀请的人进入聊天室.一旦你熟悉了IRC的顾客,你就会在渠道里找到一些愿意参与并帮助你解决问题的人.与IRC伴随的一个普遍问题是滞后. IRC依赖于彼此相连的主机导致速度变慢.如果你所在的讨论组无人响应,或者你通知的那个人在几分钟以后才答复你,那么可以归结为这是滞后.如果你有多次滞后的经历,那么你可以尝试连接不同的IRC服务器.视频会议视像会议是由两个或多人在不同地点的与会者,利用电脑网络传送语音、录像资料的工具. 每位与会者都要将摄像头,麦克风和听筒与他/她的电脑连接.如果双方会议要给另一方知道,那么他们的声音将透过网络传到给另一个对话者,并且瞄准摄像头的画面也将会呈现在其它会议群的监视者.为了让工作视频会议有序,与会人员必须使用相同客户端或兼容的软件.许多免费软件和共享视频工具提供网上下载,绝大部分的在线影院都捆绑了视频会议的软件.一些新颖的视频会议将大众即时讯息客户端整合成套装,可以用作多方会议和项目.近年来,视频会议已成为一种流行的远程交流的教室,为远程学习,宾客讨论以及多媒体学校合作项目提供了高效的方式. 许多人都认为视频会议提供了一个标准即时信息软件或者电子邮件所不能完成的可视化互动连接.短讯及无线通讯短信服务(SMS)是全球无线服务,使的移动用户与外部系统之间可以传递任何的字母数字信息,如系统电子邮件、传呼、语音邮件系统. 信息可以不再超过160字母数字字符、图象或图形必须包含无. 一旦讯息被发送,就会被对应的移动设备或系统的某个短信服务中心接收.作为无线服务的演变,多媒体信息服务(彩信MMS)被推广,它提供了多种传递讯息方式,包括文字、声音、以手机彩信和视频图象集于一体的能力.无线通讯设备如移动电话、掌上电脑(PDA)等是时常革新的. 如今你所使用的无线设备并不仅限于电话呼叫,还可以收发电子邮件和即时信息. 如果你有一个因特网帐户,那么你使用的电子邮件、网络聊天室或即时讯息是免费的,不过,如果你用无线设备来完成服务,你仍需付费给你的移动运营商.。
英文文献全文翻译
英文文献全文翻译全文共四篇示例，供读者参考第一篇示例：LeGuin, Ursula K. (December 18, 2002). "Dancing at the Edge of the World: Thoughts on Words, Women, Places".《世界边缘的舞蹈：关于语言、女性和地方的思考》Introduction:In "Dancing at the Edge of the World," Ursula K. LeGuin explores the intersection of language, women, and places. She writes about the power of words, the role of women in society, and the importance of our connection to the places we inhabit. Through a series of essays, LeGuin invites readers to think critically about these topics and consider how they shape our understanding of the world.Chapter 1: LanguageConclusion:第二篇示例：IntroductionEnglish literature translation is an important field in the study of language and culture. The translation of English literature involves not only the linguistic translation of words or sentences but also the transfer of cultural meaning and emotional resonance. This article will discuss the challenges and techniques of translating English literature, as well as the importance of preserving the original author's voice and style in the translated text.Challenges in translating English literature第三篇示例：Title: The Importance of Translation of Full English TextsTranslation plays a crucial role in bringing different languages and cultures together. More specifically, translating full English texts into different languages allows for access to valuable information and insights that may otherwise be inaccessible to those who do not speak English. In this article, we will explore the importance of translating full English texts and the benefits it brings.第四篇示例：Abstract: This article discusses the importance of translating English literature and the challenges translators face when putting together a full-text translation. It highlights the skills and knowledge needed to accurately convey the meaning and tone of the original text while preserving its cultural and literary nuances. Through a detailed analysis of the translation process, this article emphasizes the crucial role translators play in bridging the gap between languages and making English literature accessible to a global audience.IntroductionEnglish literature is a rich and diverse field encompassing a wide range of genres, styles, and themes. From classic works by Shakespeare and Dickens to contemporary novels by authors like J.K. Rowling and Philip Pullman, English literature offers something for everyone. However, for non-English speakers, accessing and understanding these works can be a challenge. This is where translation comes in.Translation is the process of rendering a text from one language into another, while striving to preserve the original meaning, tone, and style of the original work. Translating afull-length English text requires a deep understanding of both languages, as well as a keen awareness of the cultural andhistorical context in which the work was written. Additionally, translators must possess strong writing skills in order to convey the beauty and complexity of the original text in a new language.Challenges of Full-text TranslationTranslating a full-length English text poses several challenges for translators. One of the most significant challenges is capturing the nuances and subtleties of the original work. English literature is known for its rich and layered language, with intricate wordplay, metaphors, and symbolism that can be difficult to convey in another language. Translators must carefully consider each word and phrase in order to accurately convey the author's intended meaning.Another challenge of full-text translation is maintaining the author's unique voice and style. Each writer has a distinct way of expressing themselves, and a good translator must be able to replicate this voice in the translated text. This requires a deep understanding of the author's writing style, as well as the ability to adapt it to the conventions of the target language.Additionally, translators must be mindful of the cultural and historical context of the original work. English literature is deeply rooted in the history and traditions of the English-speaking world, and translators must be aware of these influences in orderto accurately convey the author's intended message. This requires thorough research and a nuanced understanding of the social, political, and economic factors that shaped the work.Skills and Knowledge RequiredTo successfully translate a full-length English text, translators must possess a wide range of skills and knowledge. First and foremost, translators must be fluent in both the source language (English) and the target language. This includes a strong grasp of grammar, syntax, and vocabulary in both languages, as well as an understanding of the cultural and historical context of the works being translated.Translators must also have a keen eye for detail and a meticulous approach to their work. Every word, sentence, and paragraph must be carefully considered and translated with precision in order to accurately convey the meaning of the original text. This requires strong analytical skills and a deep understanding of the nuances and complexities of language.Furthermore, translators must possess strong writing skills in order to craft a compelling and engaging translation. Translating a full-length English text is not simply a matter of substituting one word for another; it requires creativity, imagination, and a deep appreciation for the beauty of language. Translators mustbe able to capture the rhythm, cadence, and tone of the original work in their translation, while also adapting it to the conventions of the target language.ConclusionIn conclusion, translating a full-length English text is a complex and challenging task that requires a high level of skill, knowledge, and creativity. Translators must possess a deep understanding of both the source and target languages, as well as the cultural and historical context of the work being translated. Through their careful and meticulous work, translators play a crucial role in making English literature accessible to a global audience, bridging the gap between languages and cultures. By preserving the beauty and complexity of the original text in their translations, translators enrich our understanding of literature and bring the works of English authors to readers around the world.。
本科毕业设计外文文献翻译
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Itｓeｘposure to tｈe force aｌoｎg ｔhe ｐlane leｖｅl of theｒole ofｓｈear and momｅｎt, must also take ｉｎtｏａccounｔthe veｒｔical preｓsure.Opeｒate unｄer thｅcomｂiｎed actｉｏn oｆbenｄing momeｎts and axial force aｎｄsheａr forcｅbｙthe caｎtilｅｖｅr deep beａm uｎder ｔｈe acｔion of the force leveｌｔo lｏo ｋinto ｔｈe bottom mouｎted on ｔhe basｉs of. Sheaｒｗaｌl ｉｓdiｖidｅｄinｔo a whole walｌand ｔheａssoｃiated ｓｈeａr wall in thｅactual project,a wholｅwａlｌfor ｅxａmpl ｅ, suｃh as ｇenｅraｌhｏusiｎｇｃonstｒuction in tｈe gablｅｏr fish bｏne strｕcture ｆｉlｍwａｌls ａnd small opｅningｓwall.Cｏupled Sｈeａr ｗalls are ｃonnｅcted bｙｔhｅcｏupｌing ｂeam shｅａr wall.Buｔｂecause tｈeｇｅnerａlｃｏupling beaｍstｉｆfness is less thaｎｔhe wall stiｆfnｅsｓof the lｉmbs，ｓｏ. Wａlｌliｍb aｌonｅis obviｏus.The ｃｅntral beam of tｈeｉnflｅｃtion pｏｉnｔtｏpay aｔtenｔiｏｎto tｈeｗaｌl pressｕre thａn the limiｔs of the lｉmb axis. Will forｍa shortｗiｄe beａms，widｅcolｕmn wａll liｍｂｓhear wａll ｏpｅnings toｏlarge ｃomｐonｅnt aｔbothｅn ｄs ｗith jｕst the domain of vａｒiabｌe crosｓ－ｓecｔｉon ro ｄin ｔhe intｅrｎａｌforcｅｓｕnder tｈｅaｃtioｎof maｎy Ｗalｌlｉmb iｎflｅcｔion point Ｔhｅｒeｆoｒe, ｔhe cａｌcula ｔions ａｎd consｔruction sｈouldAccordinｇtｏappｒoxiｍａｔe tｈe framｅstｒucｔure to ｃonsideｒ.Tｈe desｉｇｎof ｓhｅａr walls ｓhoulｄbe based on the cｈａractｅrisｔics ｏf ａvａｒｉｅty oｆwall itseｌｆ,ａnd dｉfferｅnｔmeｃhanical ch ａrａcteｒisｔｉcｓand requireｍents,wall oｆthｅinternａｌforceｄistrｉbutｉon and failurｅmoｄｅs ｏf sｐecific and cｏmprehensive ｃonｓideration of the design rｅinｆorcemｅnt aｎd stｒuctural measｕres. Ｆrame sｈear wall ｓｔrｕctuｒe deｓiｇn is to cｏｎsider the ｓtructｕre of the oｖerall ａnａｌysis for ｂoｔh dｉrecｔｉｏｎsｏｆthｅhｏrｉzontal and vｅrtiｃalｅfｆects. Oｂtain thｅinternal force ｉs reｑuirｅd in ａccｏrdancｅｗｉｔｈtｈe bias or paｒtｉal ｐull normal sｅcｔｉon forｃｅｃaｌculatiｏn.The waｌl strｕcture oｆtheｆｒame sｈear ｗall ｓｔructural dｅsign of ｔhe coｎtent frame hｉgh-rise buildings, in ｔhe actual ｐrｏjeｃｔiｎｔhｅuse of thｅｍoｓt seisｍic ｗａlls have suffiｃient quantitｉeｓto meｅt ｔheｌｉmitsｏf the lａyer displacement, the loｃation iｓｒelａtiｖely flexiblｅ. Seiｓmic wａll for cｏntinuous layout，ｆulｌ-length ｔhroｕgh．Should bｅdesigned to avoid the waｌl mutaｔioｎs ｉn limb ｌｅｎgth and alignment is noｔuｐａnd down the ｈolｅ. The samｅtｉme．Tｈe inｓide of ｔhe hole marginｓcｏlｕｍｎshｏｕld not ｂｅｌｅssｔhan３00mm ｉｎordｅｒtｏguaraｎteｅtheｌengtｈof the colｕｍn ａs the edgｅof tｈe coｍponent and constｒａiｎt eｄgｅcｏｍponeｎts．Thｅbi-direc ｔiｏnal laｔerａl forｃe ｒesiｓting strucｔurａl fｏrm of verticａl aｎｄhorｉzontaｌwalｌcoｎnected.Eａｃh ｏｔhｅr as ｔhe ａffiｎiｔｙof the shｅar wall. Ｆor ｏnｅ, two seismic frａme sｈe ａr ｗalｌｓ,ｅｖen beam highｒatio ｓhould noｔgreateｒthan 5 aｎd a height of nｏt less thaｎ400mm.Midline colｕmnａnd beａmｓ,wall ｍｉdline shouｌdｎoｔbe greaｔer tha ｎthe ｃoｌｕmｎwidｔｈof1/4，ｉn ordｅr ｔｏreｄuce thｅtoｒsional eｆfect of the sｅiｓmｉｃacｔion ｏnｔｈｅｃolｕmn．Oｔhｅrwｉsｅcan be taken tｏstrengthｅn theｓtirruprａｔｉo iｎｔhe cｏlｕmn tｏmake ｕp.If thｅshear wａｌl sheａｒsｐａn ｔhａnｔhe ｂig twｏ. Ｅveｎthe beａｍcro ｓs-heｉｇht ratiｏgreateｒthan 2.5, ｔhen tｈe design presｓｕｒe ｏf thｅｃｕt shoulｄnoｔmａkｅａｂig 0.2. Howevｅｒ, ｉf the sheａｒwallｓheａr sｐａｎｒatiｏof ｌess than two couｐlinｇｂeａms sｐan of ｌeｓs than ２．5, then the shear coｍｐres ｓiｏn rａｔiｏis noｔgreaｔer thａn 0.15. Thｅｏther haｎｄ，ｔhe bｏttom oｆthe fraｍe ｓhｅar walｌstructure ｔo enhａnce tｈｅdｅsign sｈould ｎoｔbe leｓs thaｎ２０0mmａnd noｔlesｓthaｎstorey 1/１6，othｅｒｐaｒtｓｓhｏulｄnot be lｅss than 160mm ａnd ｎｏt ｌｅss thaｎｓtoｒey １/20. Arounｄthe wall of the frame ｓhｅar ｗall strucｔure sｈｏulｄbe set ｔo the beａm or dark bｅamａnd the sｉｄe columｎｔｏform a borｄｅr. Ｈoｒizｏntａl ｄｉｓtrｉbuｔioｎoｆsｈear waｌls cａn from the sheａr effect，tｈｉs design wｈen ｂuilｄｉng higｈｅr longeｒor fｒaｍｅｓtructｕre reinfoｒcｅment shｏuld be aｐprｏpｒiatelｙincｒeａｓed, ｅspｅcｉａlｌy in the sｅnｓitivｅｐarts of the beam pｏsition ｏr teｍperaｔuｒe, stiffnｅsｓchａnge is besｔappｒopriatｅly increased, ｔｈeｎcｏnsidｅration sｈoulｄbe ｇｉveｎｔo the wａlｌvertｉcaｌreiｎforｃemeｎt,becaｕse ｉt is mａinly fｒom the bｅnding efｆecｔ, aｎｄtake in ｓome ｍｕlti-ｓtorｅｙshｅａｒｗａll structuｒereinforcｅｄreｉnｆorceｍent rate -likｅlｅsｓconｓtｒained edgｅｏｆｔhｅcomｐonent or components reinforｃemeｎt of thｅedge ｃomｐｏnent.Referｅnces: [1 sad Hａyaｓhi,He Yaming. Ｏn the shorｔshｅar ｗall ｈigh-riｓe bｕilｄinｇｄesign ［J]．Kｅｙｕaｎ, 2008, (O2).高层框架剪力墙结构设计吴继成摘要: 本文从框架剪力墙结构设计的基本概念人手, 分析了框架剪力墙的构造设计内容, 包括抗震墙、剪跨比等的设计, 并出混凝土结构中最常用的框架剪力墙结构设计的注意要点。
外文文献原稿和译文
外文文献原稿和译文燕京理工学院毕业设计外文原稿和疑问模板及格式（空一行）原□□稿（空一行）正文内容：新罗马“TimesNewRoman”字体，小四号字。
段落设置为：固定值，22磅，段前、段后均为0磅。
The “jumping off" point for this paper is Reengineering the Corporation, by Michael successes or failures, examines case studies, and presents alternatives to "classical" reengineering theory. The paper pays particular attention to the role of information technology in BPR. Inconclusion, the paper offers somespecific recommendations regarding reengineering. Old Wine in New BottlesThe concept of reengineering traces its origins back to management theories developed as early as the nineteenth century. The purpose of reengineering is to "make all your processes the best-in-class." Frederick Taylor suggested in the 1880's that managers use process reengineering methods to discover the best processes for performing work, and that these processes be reengineered to optimize productivity. BPR echoes the classical belief that there is one best way to conduct tasks. In Taylor's time, technology did not allow large companies to design processes in across-functional or cross-departmental manner. Specialization was the state-of-theart method to improve efficiency given the technology of the time.（下略）1燕京理工学院毕业设计外文原稿和疑问模板及格式译□□文正文内容：宋体，小四号字。
外文参考文献(带中文翻译)
外文资料原文涂敏之会计学 8051208076Title:Future of SME finance（c）Background – the environment for SME finance has changedFuture economic recovery will depend on the possibility of Crafts, Trades and SMEs to exploit their potential for growth and employment creation.SMEs make a major contribution to growth and employment in the EU and are at the heart of the Lisbon Strategy, whose main objective is to turn Europe into the most competitive and dynamic knowledge-based economy in the world. However, the ability of SMEs to grow depends highly on their potential to invest in restructuring, innovation and qualification. All of these investments need capital and therefore access to finance.Against this background the consistently repeated complaint of SMEs about their problems regarding access to finance is a highly relevant constraint that endangers the economic recovery of Europe.Changes in the finance sector influence the behavior of credit institutes towards Crafts, Trades and SMEs. Recent and ongoing developments in the banking sector add to the concerns of SMEs and will further endanger their access to finance. The main changes in the banking sector which influence SME finance are:•Globalization and internationalization have increased the competition and the profit orientation in the sector;•worsening of the economic situations in some institutes (burst of the ITC bubble, insolvencies) strengthen the focus on profitability further;•Mergers and restructuring created larger structures and many local branches, which had direct and personalized contacts with small enterprises, were closed;•up-coming implementation of new capital adequacy rules (Basel II) will also change SME business of the credit sector and will increase its administrative costs;•Stricter interpretation of State-Aide Rules by the European Commission eliminates the support of banks by public guarantees; many of the effected banks are very active in SME finance.All these changes result in a higher sensitivity for risks and profits in the financesector.The changes in the finance sector affect the accessibility of SMEs to finance.Higher risk awareness in the credit sector, a stronger focus on profitability and the ongoing restructuring in the finance sector change the framework for SME finance and influence the accessibility of SMEs to finance. The most important changes are: •In order to make the higher risk awareness operational, the credit sector introduces new rating systems and instruments for credit scoring;•Risk assessment of SMEs by banks will force the enterprises to present more and better quality information on their businesses;•Banks will try to pass through their additional costs for implementing and running the new capital regulations (Basel II) to their business clients;•due to the increase of competition on interest rates, the bank sector demands more and higher fees for its services (administration of accounts, payments systems, etc.), which are not only additional costs for SMEs but also limit their liquidity;•Small enterprises will lose their personal relationship with decision-makers in local branches –the credit application process will become more formal and anonymous and will probably lose longer;•the credit sector will lose more and more i ts “public function” to provide access to finance for a wide range of economic actors, which it has in a number of countries, in order to support and facilitate economic growth; the profitability of lending becomes the main focus of private credit institutions.All of these developments will make access to finance for SMEs even more difficult and / or will increase the cost of external finance. Business start-ups and SMEs, which want to enter new markets, may especially suffer from shortages regarding finance. A European Code of Conduct between Banks and SMEs would have allowed at least more transparency in the relations between Banks and SMEs and UEAPME regrets that the bank sector was not able to agree on such a commitment.Towards an encompassing policy approach to improve the access of Crafts, Trades and SMEs to financeAll analyses show that credits and loans will stay the main source of finance for the SME sector in Europe. Access to finance was always a main concern for SMEs, but the recent developments in the finance sector worsen the situation even more.Shortage of finance is already a relevant factor, which hinders economic recovery in Europe. Many SMEs are not able to finance their needs for investment.Therefore, UEAPME expects the new European Commission and the new European Parliament to strengthen their efforts to improve the framework conditions for SME finance. Europe’s Crafts, Trades and SMEs ask for an encompassing policy approach, which includes not only the conditions for SMEs’ access to l ending, but will also strengthen their capacity for internal finance and their access to external risk capital.From UEAPME’s point of view such an encompassing approach should be based on three guiding principles:•Risk-sharing between private investors, financial institutes, SMEs and public sector;•Increase of transparency of SMEs towards their external investors and lenders;•improving the regulatory environment for SME finance.Based on these principles and against the background of the changing environment for SME finance, UEAPME proposes policy measures in the following areas:1. New Capital Requirement Directive: SME friendly implementation of Basel IIDue to intensive lobbying activities, UEAPME, together with other Business Associations in Europe, has achieved some improvements in favour of SMEs regarding the new Basel Agreement on regulatory capital (Basel II). The final agreement from the Basel Committee contains a much more realistic approach toward the real risk situation of SME lending for the finance market and will allow the necessary room for adaptations, which respect the different regional traditions and institutional structures.However, the new regulatory system will influence the relations between Banks and SMEs and it will depend very much on the way it will be implemented into European law, whether Basel II becomes burdensome for SMEs and if it will reduce access to finance for them.The new Capital Accord form the Basel Committee gives the financial market authorities and herewith the European Institutions, a lot of flexibility. In about 70 areas they have room to adapt the Accord to their specific needs when implementing itinto EU law. Some of them will have important effects on the costs and the accessibility of finance for SMEs.UEAPME expects therefore from the new European Commission and the new European Parliament:•The implementation of the new Capital Requirement Directive will be costly for the Finance Sector (up to 30 Billion Euro till 2006) and its clients will have to pay for it. Therefore, the implementation – especially for smaller banks, which are often very active in SME finance –has to be carried out with as little administrative burdensome as possible (reporting obligations, statistics, etc.).•The European Regulators must recognize traditional instruments for collaterals (guarantees, etc.) as far as possible.•The European Commission and later the Member States should take over the recommendations from the European Parliament with regard to granularity, access to retail portfolio, maturity, partial use, adaptation of thresholds, etc., which will ease the burden on SME finance.2. SMEs need transparent rating proceduresDue to higher risk awareness of the finance sector and the needs of Basel II, many SMEs will be confronted for the first time with internal rating procedures or credit scoring systems by their banks. The bank will require more and better quality information from their clients and will assess them in a new way. Both up-coming developments are already causing increasing uncertainty amongst SMEs.In order to reduce this uncertainty and to allow SMEs to understand the principles of the new risk assessment, UEAPME demands transparent rating procedures –rating procedures may not become a “Black Box” for SMEs: •The bank should communicate the relevant criteria affecting the rating of SMEs.•The bank should inform SMEs about its assessment in order to allow SMEs to improve.The negotiations on a European Code of Conduct between Banks and SMEs , which would have included a self-commitment for transparent rating procedures by Banks, failed. Therefore, UEAPME expects from the new European Commission and the new European Parliament support for:•binding rules in the framework of the new Capital Adequacy Directive,which ensure the transparency of rating procedures and credit scoring systems for SMEs;•Elaboration of national Codes of Conduct in order to improve the relations between Banks and SMEs and to support the adaptation of SMEs to the new financial environment.3. SMEs need an extension of credit guarantee systems with a special focus on Micro-LendingBusiness start-ups, the transfer of businesses and innovative fast growth SMEs also depended in the past very often on public support to get access to finance. Increasing risk awareness by banks and the stricter interpretation of State Aid Rules will further increase the need for public support.Already now, there are credit guarantee schemes in many countries on the limit of their capacity and too many investment projects cannot be realized by SMEs.Experiences show that Public money, spent for supporting credit guarantees systems, is a very efficient instrument and has a much higher multiplying effect than other instruments. One Euro form the European Investment Funds can stimulate 30 Euro investments in SMEs (for venture capital funds the relation is only 1:2).Therefore, UEAPME expects the new European Commission and the new European Parliament to support:•The extension of funds for national credit guarantees schemes in the framework of the new Multi-Annual Programmed for Enterprises;•The development of new instruments for securitizations of SME portfolios;•The recognition of existing and well functioning credit guarantees schemes as collateral;•More flexibility within the European Instruments, because of national differences in the situation of SME finance;•The development of credit guarantees schemes in the new Member States;•The development of an SBIC-like scheme in the Member States to close the equity gap (0.2 – 2.5 Mio Euro, according to the expert meeting on PACE on April 27 in Luxemburg).•the development of a financial support scheme to encourage the internalizations of SMEs (currently there is no scheme available at EU level: termination of JOP, fading out of JEV).4. SMEs need company and income taxation systems, whichstrengthen their capacity for self-financingMany EU Member States have company and income taxation systems with negative incentives to build-up capital within the company by re-investing their profits. This is especially true for companies, which have to pay income taxes. Already in the past tax-regimes was one of the reasons for the higher dependence of Europe’s SMEs on bank lending. In future, the result of rating w ill also depend on the amount of capital in the company; the high dependence on lending will influence the access to lending. This is a vicious cycle, which has to be broken.Even though company and income taxation falls under the competence of Member States, UEAPME asks the new European Commission and the new European Parliament to publicly support tax-reforms, which will strengthen the capacity of Crafts, Trades and SME for self-financing. Thereby, a special focus on non-corporate companies is needed.5. Risk Capital – equity financingExternal equity financing does not have a real tradition in the SME sector. On the one hand, small enterprises and family business in general have traditionally not been very open towards external equity financing and are not used to informing transparently about their business.On the other hand, many investors of venture capital and similar forms of equity finance are very reluctant regarding investing their funds in smaller companies, which is more costly than investing bigger amounts in larger companies. Furthermore it is much more difficult to set out of such investments in smaller companies.Even though equity financing will never become the main source of financing for SMEs, it is an important instrument for highly innovative start-ups and fast growing companies and it has therefore to be further developed. UEAPME sees three pillars for such an approach where policy support is needed:Availability of venture capital•The Member States should review their taxation systems in order to create incentives to invest private money in all forms of venture capital.•Guarantee instruments for equity financing should be further developed.Improve the conditions for investing venture capital into SMEs•The development of secondary markets for venture capital investments in SMEs should be supported.•Accounting Standards for SMEs should be revised in order to easetransparent exchange of information between investor and owner-manager.Owner-managers must become more aware about the need for transparency towards investors•SME owners will have to realise that in future access to external finance (venture capital or lending) will depend much more on a transparent and open exchange of information about the situation and the perspectives of their companies.•In order to fulfil the new needs for transparency, SMEs will have to use new information instruments (business plans, financial reporting, etc.) and new management instruments (risk-management, financial management, etc.).外文资料翻译涂敏之会计学 8051208076题目：未来的中小企业融资背景：中小企业融资已经改变未来的经济复苏将取决于能否工艺品，贸易和中小企业利用其潜在的增长和创造就业。
外文翻译模板
本科生毕业论文(设计)外文参考文献译文本译文题目出处：作者单位作者姓名专业班级作者学号指导教师（职称）年月译文要求一、译文内容须与课题（或专业内容）联系，并需在封面注明详细出处。
二、出处格式为图书：作者.书名.版本（第×版）.译者.出版地：出版者，出版年.起页～止页期刊：作者.文章名称.期刊名称，年号，卷号（期号）：起页～止页三、译文不少于2000汉字。
四、翻译内容用小四号宋体字编辑，采用A4号纸双面打印，封面与封底采用浅蓝色封面纸（卡纸）打印。
要求内容明确，语句通顺。
五、译文及其相应参考文献一起装订，顺序依次为封面、译文、文献。
六、翻译应在第七学期完成。
译文评阅导师评语应根据学校“译文要求”，对学生译文翻译的准确性、翻译数量以及译文的文字表述情况等做具体的评价后，再评分。
评分：___________________（百分制）指导教师（签名）：___________________年月日题 目（黑体3号, 字母、阿拉伯数字为Time New Roman5号加粗，居中，段前3行，段后2行）1.前言（黑体小3号, 字母、阿拉伯数字为Time New Roman 小3号加粗）×××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××× （宋体小4号，行间距固定1.5倍行距，字符间距为标准）2. ×××××××××××××××××××××××××××××××，其×××××可表示如下：)2sin(101111path t f A E ϕϕπ++= (2-1） )2sin(202222path t f A E ϕϕπ++= (2-2）×××××××××××××××××××××××××××× (如表2-1所示)表2-1□××××××××××××××× ××× ××× ××× ××××× ×× ×× ×× ××××× ×× ×× ×× ××××× ×× ×× ×× ×××××××××××（表标题：位于表格上方，宋体5号，字母、阿拉伯数字为Time New Roman 5号，表内容：宋体5号，字母、阿拉伯数字为Time New Roman 5号）××××××××××××××××××××××××××× (如图2-1所示)图2-1□××××××××××（图标题：位于图下方，宋体5号，字母、阿拉伯数字为Time New Roman 5号）............................陕西师范大学本科生毕业论文(设计)外文参考文献译文本参考文献原文(纸质版可打印附后，电子版可截图附后)。
外文文献翻译译文【范本模板】
在激光作用下核压力容器钢焊接接头的显微组织和力学性能摘要：设计间接热冲压工艺，利用有限元法对零件的几何尺寸和力学性能进行了预测.在间接热冲压过程的情况下，生产性能与适应车身部件,冷却路径造成扩散和扩散控制的相变。
通过人脸的相变引起的体积膨胀为面心立方（FCC）为体心立方（BCC）和体心四方（BCT）马氏体的形成导致相变诱导株的整体应力热冲压的车身部件的计算是很重要的。
计算的应力和应变状态正确，它是必要的模型的扩散和扩散控制的相变现象，考虑到间接热冲压过程的边界条件。
现有的材料模型进行分析和扩展以提高计算铁氧体、珍珠岩的数量和分布,其预测的准确性，整个退火过程中贝氏体和马氏体.工业用新方法在有限元程序LS-DYNA 971实现关键词：核钢稳压器压水反应堆反应堆压力容器结构完整性焊接韧性SA508钢通常用于民用核反应堆的关键部件,如反应堆压力容器。
核部件通常采用电弧焊接工艺，但与设计为未来的新建设项目超过60年的生活，新的焊接技术正在寻求.在这种探索性的研究,为第一时间，自体激光焊接6毫米厚的进行SA508 Cl。
3钢板使用16千瓦激光系统在4千瓦的功率运行。
这个显微组织和力学性能（包括显微硬度、抗拉强度、延伸率等夏比冲击韧性)的特点和结构进行了比较电弧焊接.基于移动体热的三维瞬态模型源模型也发展到模拟激光焊接热循环，以估计冷却速率的过程。
初步结果表明，激光焊接工艺可以无宏观缺陷的焊缝，激光焊接的强度和韧性在这项研究中的联合，得到的值,在焊接的母材条件。
反应堆压力容器的寿命和安全运行（RPV)，这是核电站中最关键的部件之一.取决于高温压力容器材料的耐久性，高压力和放射性环境.具有较高强度，韧性和抗辐照脆化的材料的需要是上升的，由于增加的发电容量和核电厂的设计寿命［1 ］，[ 2 ］，[ 3 ］，[ 4 ]，[ 5 ]，［7 ］，［8 ]和[ 6 ].SA508钢已经用于许多RPV？的压水反应堆制造因为他们提供的结合强度，延展性好，断裂韧性,相对于机械性能的均匀性，和他们的经济［9 ］、[ 10 ］、[ 11 ]和［12 ］.无人机是采用焊接厚环形锻件或SA508钢板在一起。
外文文献原文及译文
外文文献原文及译文附录1 外文文献原文及译文原文：An evaluation of NDT methods for the location and sizing of forging discontinuitiesIn selecting an NDT method for flaw detection in forgings a number of variables must be considered:a) the type of discontinuity to be assessed;b) the method to be used for detection and evaluation, andc) the variables associated with the forging itselfThe variables in item a) will govern the location within the forging and its orientation with respect to a particular surface Item b) could include a considerable array of NDT methods, but for the purpose of this paper only the six most widely used are considered一visual testing (VT), penetrant inspection(PI), magnetic particle inspection(MI), eddy current testing (ET), radiographic inspection (RT) and ultrasonic inspection (UI). In the last item c) the component race include such things as condition, geometry access for inspection.a)Forging discontinuitiesThe location of the discontinuity will have a significant influence on the selection of the NDT method to be used and they are therefore grouped into three categories, to aid this selection:1. open to the surface: laps, seam, burst, slugs, cracks and inclusions2. slightly subsurface: seam, stringers, inclusions and grain structure variations3. internal: stringers, burst, lamination, grain structure,inclusions and pipingA brief review of these terms may be helpful:Lap: folded metal, flattened into the surface but not fusing with itSeam: linear flaws due to oxidized blow holes or ingot splashes, which are elongated by hot workingBurst:ruptures caused by failure of plastic deformation by processing at too low a temperature or excessive working of metalStringers: a bar stock defect, due to non metallic inclusions being squeezed out into long and thin stringsLamination: planar defect aligned parallel to surface, originating in the original ingot from rolled out piping Cracks: transgranular failure, due to localized stresses resulting from non-uniform heating or cooling and non-plastic deformationInclusions: impurities, such as slag, oxide and sulphides, often from the original molten stage in forming the billet used for forgingGrain structure: depending upon the extent of working, (deformation and recrystllisation) can be as small as 0.5mm or as large as 10mmPiping: a cavity at the centre of the ingot or billet, caused by shrinkage during solidification Slug: a piece of foreign matter that has been pressed or rolled into the surface of the material b)The NDT MethodVT—visual testing is the oldest of the NDT methods but still valid and widely used today The system is based upon observation, usually by a human observer, but now increasingly by digital/video cameras which use pattern recognition to locatedissimilar areas in a surface. The sensitivity will depend upon the method but typically a good observer with simplevisual aids can resolve 0.5mm differences aids will include magnifying glasses (up to x10), microscopes(up to x100) and fibred-optic bores copes and endoscopes for viewing internal details in hollow or complex sections. The system is used for surface inspection only with costs in the range $4 to $4000.PT一the surface is covered with brightly covered oil (typically red or fluorescent), which will penetrate any surface openings. After removal of excess, an absorbent, white powder is applied, which draws any trapped oil to the surface. This creates an indication of the presence of the surface opening. This process, like visual inspection, also requires visual acuity, but the indications are …enhanced? by the process, since…bleed-out? spreads the visual image. Costs can range from as little as $4 for a couple of cans, to $8000 for a process …line?. Both VT and PT are surface inspection systems only arid will therefore detect only those discontinuities that have a definite surface opening Surface cleanliness is very important, particularly with PT.MT一ferromagnetic materials carrying a large flux density; retain the presence internally, with little external evidence other than at the poles. Any discontinuity in the material will disturb this uniform flux and create a small …leakage? at the site of the discontinuity. This leakage can be detected by the fact that finely divided; ferromagnetic particles collect at the-site, creating an indication. As with PT, the particles can be colored, to increase contrast, which when viewed under suitable lighting, create a clear visual image of the discontinuity. However, unlike PT the leakage can pass through thin layers of paint or plating materials, so that the discontinuity does not have to be open to the surface.The system can therefore detect surface AND slight subsurface discontinuities. However this is only possible in ferromagnetic materials, such as iron, mild and tool steel, nickel, cobalt and martenstic stainless. It will not operate on Paramagnetic or Diamagnetic materials, such as copper, aluminum and austenitic stainless steel. A small electromagnet can cost as little as $200, but a large `bench type' machine can cost up to $10 000 and the cost of electricity can be substantial.ET一Direct current flowing in a coil, sets up a longitudinal magnetic, field through the coil, and exhibits a particular resistance to flow. If the current is alternating, then a further effect一inductive reactance, adds to this resistance, the total being impedance. This impedance also causes a lag between the current and the voltage, called a phase shift. This shift and impedance are characteristics of the coil.If the coil is now placed close to a conducting surface, the reversing magnetic field induces a reversing current in the conducting (eddy current) which opposes the inducing field. This opposition alters the impedance of the coil and a suitable instrument can detect these changes (both phase angle and/or impedance).For a given ,discontinuity-free surface , a specific alteration will be present which can be zeroed .If the coil now passes over a discontinuity, a change in induction will occur which will be registered by the instrument. However, a change in the conductivity of the material will also effect the induction, as will changes in permeability. Thus, non-uniform heat treatment, segregation and in homogeneities in material composition and structure will also effect the induction and create an …indication?. Another critical factor is the distance between the coil and the test surface. This …lift off? can be used in a positive way todetermine coating or paint thickness?, on conducting materials. But equally, differences in the coil/specimen gap can result in non-relevant signals. The system can therefore detect surface AND slight subsurface discontinuities. However this is only possible in conducting materials and the proximity of the test coil to the test surface is critical. This means that for any component (other than flat plate), special probes are usually designed to follow specific component contours. A small eddy current machine can cost as little as $2000, but a large automated machine can cost upto $20 000RT一Short wavelength, electromagnetic radiation will pass through many materials, depending upon density and thickness, and then create a range of exposures on either film or a fluoroscopic screen, to present a visual image of the internal composition of the item. Differences in absorption within the material due to such things as gas holes, cracks and bursts will create photographic density differences on the film or detector, which can be interpreted by trained personnel. The source of radiation can be an X-ray tube or a gamma source (such as Iridium or Cobalt) and the images can be generated on either film or as real-time images on fluoroscopic screens. Defect orientation is a vital factor in radiography since it is thickness differences, which the process detects. Hence, a lamination type defect, parallel to the film would be almost impossible to detect. On the other hand, a crack perpendicular to the film would almost certainly be detected. It is therefore often the case that a single component would have to be radio graphed from more than one direction, in order to detect most defects. Finally, the radiation used is highly hazardous and therefore anyenvironment in which it is used, must suitably shielded, to prevent exposure of the operator. As well as shielding the use of X or gamma rays will also require, monitors, alarms, interlocks and personal dosimetry systems, which along with the film itself, adds to the cost.A basic X-ray set up would cost around $10000 and with ancillary equipment and film could cost $3000 per year to run.UT—At an interface between materials of differing acoustic impedance, a sound wave will have a proportion reflected and the remainder transmitted. Thus a gas hole or crack in a forging will reflect a sound beam because of their large difference in acoustic impedance with the metal structure containing them. Since ultrasound travels in a given material at a known (predictable) velocity, then the distance to a reflector will be a direct function of this time of flight of the pulse of sound. Its location can therefore be estimated .Since the amplitude of the returning signal is also related to the size of the reflector, then an approximation can be made of the extent of the reflector, in terms of length through-wall thickness and width. The data can be presented as an …A?scan, on a cathode ray tube (requiring skilled interpretation) or as a …B? or …C? scan, where the data are plotted on printers or strip charts as a permanent record. Depths of penetration can be adjusted (by calibration and probe selection) from 10mm to 3 meters in suitable, fine-grained material. However cast, or large grained forged material, could be attenuate signals to the extent that they are untestable. A typical portable flaw detector and probes would cost around $5000, a fully automated …C? scan immersion system could cost $2000.c)The variables associated with the forging1.Surface conditionFor VT and PT surfaces better than 6.3um Ra would yield the best results. For MT a similar situation exists, where a confusing background could result from rough surfaces. ET also requires a smooth a surface for preference, since …lift-off? effects could be unacceptable. For RT a surface roughness exceeding 1% of material thickness could result in a significant loon of sensitivity. However for UT, a suitably viscous …couplant?could assist in sound transmittance, but entry surface …noise?on the timebase and attenuation would reduce sensitivity.2.GeometryFlat surfaces are the simplest to inspect, by any method. However, PT is least influenced by geometry, being a liquid process. MT requires that the flux be at 90 to the discontinuity and thus, curved surfaces and hollow sections offer particular problems. VT may require special access equipment and ET will need specially designed probes for curved or irregular surfaces. Since RT relies on absorption differences, variations in thickness due to curvaturewill result in large variations in photographic density and a consequent loss of film contrast. In UT the probe has best transmittance when it is whole face is in direct contact with the surface. Any curvature will result in “rocking”of the probe and a consequent loss of “coupling” and reduced signal amplitude./doc/82a49a76767f5acfa1c7cdee.html plexityForged bar, billet, rod and plate offer simple shapes for inspection, but aircraft landing gear is an entirely different manner. PT is the least influenced by complex shapes when using the water washable system VT will require longer inspectionperiods and aids such as mirrors and bores copes. For MT, the more complex the shape, the more difficult it is to arrive at an all over procedure and individual flux/current tor the various sections ET will again require specially shaped probes and RT a larger number of film exposure and angled shots UT will need careful planning to ensure complete coverage and may not be possible if access is limited.4.ThicknessVT, ET, PT and MT are all unaffected by thickness since they are surface methods. RT has an approximate thickness limit of 300mm in steel and at 2% sensitivity (a typical value), will only record discontinuities of 6mm maximum section, in the plane of the radiation. UT is capable of inspecting beyond 2 meters in fine-grained material but is less effective below 10mm or so.5.Discontinuity OrientationVT and PT are unaffected by orientation. In MT, for maximum sensitivity the flux should be at right angles to the discontinuity. ET requires that the discontinuity be at right angles to the coil windings and RT has its maximum sensitivity when the discontinuity lies parallel to the radiation beam. UT has the maximum response when the reflector is at right angles to the sound beam.译文：对铸件缺陷位置和尺寸的无损检测方法的评价对铸件裂纹探测时，选择无损检测方法必须注意以下几点：a)评定缺陷类型；b)确定评定和探测缺陷的方法；c)铸件自身相关的变化。
外文参考文献(带中文翻译)
外文资料原文涂敏之会计学 8051208076Title:Future of SME finance（/docs/pos_papers/2004/041027_SME-finance_final.do c）Background – the environment for SME finance has changedFuture economic recovery will depend on the possibility of Crafts, Trades and SMEs to exploit their potential for growth and employment creation.SMEs make a major contribution to growth and employment in the EU and are at the heart of the Lisbon Strategy, whose main objective is to turn Europe into the most competitive and dynamic knowledge-based economy in the world. However, the ability of SMEs to grow depends highly on their potential to invest in restructuring, innovation and qualification. All of these investments need capital and therefore access to finance.Against this background the consistently repeated complaint of SMEs about their problems regarding access to finance is a highly relevant constraint that endangers the economic recovery of Europe.Changes in the finance sector influence the behavior of credit institutes towards Crafts, Trades and SMEs. Recent and ongoing developments in the banking sector add to the concerns of SMEs and will further endanger their access to finance. The main changes in the banking sector which influence SME finance are:•Globalization and internationalization have increased the competition and the profit orientation in the sector;•worsening of the economic situations in some institutes (burst of the ITC bubble, insolvencies) strengthen the focus on profitability further;•Mergers and restructuring created larger structures and many local branches, which had direct and personalized contacts with small enterprises, were closed;•up-coming implementation of new capital adequacy rules (Basel II) will also change SME business of the credit sector and will increase its administrative costs;•Stricter interpretation of State-Aide Rules by the European Commission eliminates the support of banks by public guarantees; many of the effected banks are very active in SME finance.All these changes result in a higher sensitivity for risks and profits in the finance sector.The changes in the finance sector affect the accessibility of SMEs to finance.Higher risk awareness in the credit sector, a stronger focus on profitability and the ongoing restructuring in the finance sector change the framework for SME finance and influence the accessibility of SMEs to finance. The most important changes are: •In order to make the higher risk awareness operational, the credit sector introduces new rating systems and instruments for credit scoring;•Risk assessment of SMEs by banks will force the enterprises to present more and better quality information on their businesses;•Banks will try to pass through their additional costs for implementing and running the new capital regulations (Basel II) to their business clients;•due to the increase of competition on interest rates, the bank sector demands more and higher fees for its services (administration of accounts, payments systems, etc.), which are not only additional costs for SMEs but also limit their liquidity;•Small enterprises will lose their personal relationship with decision-makers in local branches –the credit application process will become more formal and anonymous and will probably lose longer;•the credit sector will lose more and more its “public function” to provide access to finance for a wide range of economic actors, which it has in a number of countries, in order to support and facilitate economic growth; the profitability of lending becomes the main focus of private credit institutions.All of these developments will make access to finance for SMEs even more difficult and / or will increase the cost of external finance. Business start-ups and SMEs, which want to enter new markets, may especially suffer from shortages regarding finance. A European Code of Conduct between Banks and SMEs would have allowed at least more transparency in the relations between Banks and SMEs and UEAPME regrets that the bank sector was not able to agree on such a commitment.Towards an encompassing policy approach to improve the access of Crafts, Trades and SMEs to financeAll analyses show that credits and loans will stay the main source of finance for the SME sector in Europe. Access to finance was always a main concern for SMEs,but the recent developments in the finance sector worsen the situation even more. Shortage of finance is already a relevant factor, which hinders economic recovery in Europe. Many SMEs are not able to finance their needs for investment.Therefore, UEAPME expects the new European Commission and the new European Parliament to strengthen their efforts to improve the framework conditions for SME finance. Europe’s Crafts, Trades and SMEs ask for an encompassing policy approach, which includes not only the conditions for SMEs’ access to lending, but will also strengthen their capacity for internal finance and their access to external risk capital.From UEAPM E’s point of view such an encompassing approach should be based on three guiding principles:•Risk-sharing between private investors, financial institutes, SMEs and public sector;•Increase of transparency of SMEs towards their external investors and lenders;•improving the regulatory environment for SME finance.Based on these principles and against the background of the changing environment for SME finance, UEAPME proposes policy measures in the following areas:1. New Capital Requirement Directive: SME friendly implementation of Basel IIDue to intensive lobbying activities, UEAPME, together with other Business Associations in Europe, has achieved some improvements in favour of SMEs regarding the new Basel Agreement on regulatory capital (Basel II). The final agreement from the Basel Committee contains a much more realistic approach toward the real risk situation of SME lending for the finance market and will allow the necessary room for adaptations, which respect the different regional traditions and institutional structures.However, the new regulatory system will influence the relations between Banks and SMEs and it will depend very much on the way it will be implemented into European law, whether Basel II becomes burdensome for SMEs and if it will reduce access to finance for them.The new Capital Accord form the Basel Committee gives the financial market authorities and herewith the European Institutions, a lot of flexibility. In about 70areas they have room to adapt the Accord to their specific needs when implementing it into EU law. Some of them will have important effects on the costs and the accessibility of finance for SMEs.UEAPME expects therefore from the new European Commission and the new European Parliament:•The implementation of the new Capital Requirement Directive will be costly for the Finance Sector (up to 30 Billion Euro till 2006) and its clients will have to pay for it. Therefore, the implementation – especially for smaller banks, which are often very active in SME finance –has to be carried out with as little administrative burdensome as possible (reporting obligations, statistics, etc.).•The European Regulators must recognize traditional instruments for collaterals (guarantees, etc.) as far as possible.•The European Commission and later the Member States should take over the recommendations from the European Parliament with regard to granularity, access to retail portfolio, maturity, partial use, adaptation of thresholds, etc., which will ease the burden on SME finance.2. SMEs need transparent rating proceduresDue to higher risk awareness of the finance sector and the needs of Basel II, many SMEs will be confronted for the first time with internal rating procedures or credit scoring systems by their banks. The bank will require more and better quality information from their clients and will assess them in a new way. Both up-coming developments are already causing increasing uncertainty amongst SMEs.In order to reduce this uncertainty and to allow SMEs to understand the principles of the new risk assessment, UEAPME demands transparent rating procedures –rating procedures may not become a “Black Box” for SMEs:•The bank should communicate the relevant criteria affecting the rating of SMEs.•The bank should inform SMEs about its assessment in order to allow SMEs to improve.The negotiations on a European Code of Conduct between Banks and SMEs , which would have included a self-commitment for transparent rating procedures by Banks, failed. Therefore, UEAPME expects from the new European Commission and the new European Parliament support for:•binding rules in the framework of the new Capital Adequacy Directive, which ensure the transparency of rating procedures and credit scoring systems for SMEs;•Elaboration of national Codes of Conduct in order to improve the relations between Banks and SMEs and to support the adaptation of SMEs to the new financial environment.3. SMEs need an extension of credit guarantee systems with a special focus on Micro-LendingBusiness start-ups, the transfer of businesses and innovative fast growth SMEs also depended in the past very often on public support to get access to finance. Increasing risk awareness by banks and the stricter interpretation of State Aid Rules will further increase the need for public support.Already now, there are credit guarantee schemes in many countries on the limit of their capacity and too many investment projects cannot be realized by SMEs.Experiences show that Public money, spent for supporting credit guarantees systems, is a very efficient instrument and has a much higher multiplying effect than other instruments. One Euro form the European Investment Funds can stimulate 30 Euro investments in SMEs (for venture capital funds the relation is only 1:2).Therefore, UEAPME expects the new European Commission and the new European Parliament to support:•The extension of funds for national credit guarantees schemes in the framework of the new Multi-Annual Programmed for Enterprises;•The development of new instruments for securitizations of SME portfolios;•The recognition of existing and well functioning credit guarantees schemes as collateral;•More flexibility within the European Instruments, because of national differences in the situation of SME finance;•The development of credit guarantees schemes in the new Member States;•The development of an SBIC-like scheme in the Member States to close the equity gap (0.2 – 2.5 Mio Euro, according to the expert meeting on PACE on April 27 in Luxemburg).•the development of a financial support scheme to encourage the internalizations of SMEs (currently there is no scheme available at EU level: termination of JOP, fading out of JEV).4. SMEs need company and income taxation systems, which strengthen their capacity for self-financingMany EU Member States have company and income taxation systems with negative incentives to build-up capital within the company by re-investing their profits. This is especially true for companies, which have to pay income taxes. Already in the past tax-regimes was one of the reasons for the higher dependence of Europe’s SMEs on bank lending. In future, the result of rating will also depend on the amount of capital in the company; the high dependence on lending will influence the access to lending. This is a vicious cycle, which has to be broken.Even though company and income taxation falls under the competence of Member States, UEAPME asks the new European Commission and the new European Parliament to publicly support tax-reforms, which will strengthen the capacity of Crafts, Trades and SME for self-financing. Thereby, a special focus on non-corporate companies is needed.5. Risk Capital – equity financingExternal equity financing does not have a real tradition in the SME sector. On the one hand, small enterprises and family business in general have traditionally not been very open towards external equity financing and are not used to informing transparently about their business.On the other hand, many investors of venture capital and similar forms of equity finance are very reluctant regarding investing their funds in smaller companies, which is more costly than investing bigger amounts in larger companies. Furthermore it is much more difficult to set out of such investments in smaller companies.Even though equity financing will never become the main source of financing for SMEs, it is an important instrument for highly innovative start-ups and fast growing companies and it has therefore to be further developed. UEAPME sees three pillars for such an approach where policy support is needed:Availability of venture capital•The Member States should review their taxation systems in order to create incentives to invest private money in all forms of venture capital.•Guarantee instruments for equity financing should be further developed.Improve the conditions for investing venture capital into SMEs•The development of secondary markets for venture capital investments in SMEs should be supported.•Accounting Standards for SMEs should be revised in order to ease transparent exchange of information between investor and owner-manager.Owner-managers must become more aware about the need for transparency towards investors•SME owners will have to realise that in future access to external finance (venture capital or lending) will depend much more on a transparent and open exchange of information about the situation and the perspectives of their companies.•In order to fulfil the new needs for transparency, SMEs will have to use new information instruments (business plans, financial reporting, etc.) and new management instruments (risk-management, financial management, etc.).外文资料翻译涂敏之会计学 8051208076题目：未来的中小企业融资背景：中小企业融资已经改变未来的经济复苏将取决于能否工艺品，贸易和中小企业利用其潜在的增长和创造就业。
毕业设计外文文献翻译【范本模板】
毕业设计（论文)外文资料翻译系别：专业：班级:姓名：学号:外文出处:附件： 1. 原文; 2。
译文2013年03月附件一：A Rapidly Deployable Manipulator SystemChristiaan J。
J。
Paredis, H. Benjamin Brown，Pradeep K. KhoslaAbstract:A rapidly deployable manipulator system combines the flexibility of reconfigurable modular hardware with modular programming tools，allowing the user to rapidly create a manipulator which is custom-tailored for a given task. This article describes two main aspects of such a system，namely，the Reconfigurable Modular Manipulator System （RMMS)hardware and the corresponding control software。
1 IntroductionRobot manipulators can be easily reprogrammed to perform different tasks, yet the range of tasks that can be performed by a manipulator is limited by mechanicalstructure。
Forexample，a manipulator well-suited for precise movement across the top of a table would probably no be capable of lifting heavy objects in the vertical direction. Therefore，to perform a given task,one needs to choose a manipulator with an appropriate mechanical structure.We propose the concept of a rapidly deployable manipulator system to address the above mentioned shortcomings of fixed configuration manipulators。
英文文献小短文(原文加汉语翻译)
A fern that hyperaccumulates arsenic(这是题目，百度一下就能找到原文好，原文还有表格，我没有翻译)A hardy, versatile, fast-growing plant helps to remove arsenic from contaminated soilsContamination of soils with arsenic,which is both toxic and carcinogenic, is widespread1. We have discovered that the fern Pteris vittata (brake fern) is extremely efficient in extracting arsenic from soils and translocating it into its above-ground biomass. This plant —which, to our knowledge, is the first known arsenic hyperaccumulator as well as the first fern found to function as a hyperaccumulator— has many attributes that recommend it for use in the remediation of arsenic-contaminated soils.We found brake fern growing on a site in Central Florida contaminated with chromated copper arsenate (Fig. 1a). We analysed the fronds of plants growing at the site for total arsenic by graphite furnace atomic absorption spectroscopy. Of 14 plant species studied, only brake fern contained large amounts of arsenic (As;3,280–4,980 p.p.m.). We collected additional samples of the plant and soil from the contaminated site (18.8–1,603 p.p.m. As) and from an uncontaminated site (0.47–7.56 p.p.m. As). Brake fern extracted arsenic efficiently from these soils into its fronds: plants growing in the contaminated site contained 1,442–7,526p.p.m. Arsenic and those from the uncontaminated site contained 11.8–64.0 p.p.m. These values are much higher than those typical for plants growing in normal soil, which contain less than 3.6 p.p.m. of arsenic3.As well as being tolerant of soils containing as much as 1,500 p.p.m. arsenic, brake fern can take up large amounts of arsenic into its fronds in a short time (Table 1). Arsenic concentration in fern fronds growing in soil spiked with 1,500 p.p.m. Arsenic increased from 29.4 to 15,861 p.p.m. in two weeks. Furthermore, in the same period, ferns growing in soil containing just 6 p.p.m. arsenic accumulated 755 p.p.m. Of arsenic in their fronds, a 126-fold enrichment. Arsenic concentrations in brake fern roots were less than 303 p.p.m., whereas those in the fronds reached 7,234 p.p.m.Addition of 100 p.p.m. Arsenic significantly stimulated fern growth, resulting in a 40% increase in biomass compared with the control (data not shown).After 20 weeks of growth, the plant was extracted using a solution of 1:1 methanol:water to speciate arsenic with high-performance liquid chromatography–inductively coupled plasma mass spectrometry. Almostall arsenic was present as relatively toxic inorganic forms, with little detectable organoarsenic species4. The concentration of As(III) was greater in the fronds (47–80%) than in the roots (8.3%), indicating that As(V) was converted to As(III) during translocation from roots to fronds.As well as removing arsenic from soils containing different concentrations of arsenic (Table 1), brake fern also removed arsenic from soils containing different arsenic species (Fig. 1c). Again, up to 93% of the arsenic was concentrated in the fronds. Although both FeAsO4 and AlAsO4 are relatively insoluble in soils1, brake fern hyperaccumulated arsenic derived from these compounds into its fronds (136–315 p.p.m.)at levels 3–6 times greater than soil arsenic.Brake fern is mesophytic and is widely cultivated and naturalized in many areas with a mild climate. In the United States, it grows in the southeast and in southern California5. The fern is versatile and hardy, and prefers sunny (unusual for a fern) and alkaline environments (where arsenic is more available). It has considerable biomass, and is fast growing, easy to propagate,and perennial.We believe this is the first report of significant arsenic hyperaccumulationby an unmanipulated plant. Brake fern has great potential to remediate arsenic-contaminated soils cheaply and could also aid studies of arsenic uptake, translocation, speciation, distribution and detoxification in plants. *Soil and Water Science Department, University ofFlorida, Gainesville, Florida 32611-0290, USAe-mail: lqma@†Cooperative Extension Service, University ofGeorgia, Terrell County, PO Box 271, Dawson,Georgia 31742, USA‡Department of Chemistry & SoutheastEnvironmental Research Center, FloridaInternational University, Miami, Florida 33199,1. Nriagu, J. O. (ed.) Arsenic in the Environment Part 1: Cyclingand Characterization (Wiley, New York, 1994).2. Brooks, R. R. (ed.) Plants that Hyperaccumulate Heavy Metals (Cambridge Univ. Press, 1998).3. Kabata-Pendias, A. & Pendias, H. in Trace Elements in Soils and Plants 203–209 (CRC, Boca Raton, 1991).4. Koch, I., Wang, L., Ollson, C. A., Cullen, W. R. & Reimer, K. J. Envir. Sci. Technol. 34, 22–26 (2000).5. Jones, D. L. Encyclopaedia of Ferns (Lothian, Melbourne, 1987).积累砷的蕨类植物耐寒，多功能，生长快速的植物，有助于从污染土壤去除砷有毒和致癌的土壤砷污染是非常广泛的。
文学作品中英文对照外文翻译文献
文学作品中英文对照外文翻译文献
本文旨在汇总文学作品中的英文和中文对照外文翻译文献，共有以下几篇：
1. 《傲慢与偏见》
翻译：英文原版名为“Pride and Prejudice”，中文版由钱钟书翻译。
该小说是英国作家简.奥斯汀的代表作之一，描绘了19世纪英国中上层社会的生活和爱情故事。
2. 《了不起的盖茨比》
翻译：英文原版名为“The Great Gatsby”，中文版由杨绛翻译。
小说主要讲述了一个居住在纽约长岛的年轻白领盖茨比为了追求他的旧爱黛西而付出的努力，是20世纪美国文学的经典之作。
3. 《麦田里的守望者》
翻译：英文原版名为“The Catcher in the Rye”，中文版由施蛰存翻译。
该小说主人公霍尔顿是美国现代文学中最为知名的反英雄形象之一，作品深刻地揭示了青少年内心的孤独和矛盾。
4. 《1984》
翻译：英文原版名为“1984”，中文版由李敬瑞翻译。
该小说是英国作家乔治.奥威尔的代表作之一，描绘了一个虚构的极权主义社会。
以上是部分文学作品的中英文对照外文翻译文献，可以帮助读者更好地理解和学习相关文学作品。
外文文献翻译原文+译文
外文文献翻译原文Analysis of Con tin uous Prestressed Concrete BeamsChris BurgoyneMarch 26, 20051、IntroductionThis conference is devoted to the development of structural analysis rather than the strength of materials, but the effective use of prestressed concrete relies on an appropriate combination of structural analysis techniques with knowledge of the material behaviour. Design of prestressed concrete structures is usually left to specialists; the unwary will either make mistakes or spend inordinate time trying to extract a solution from the various equations.There are a number of fundamental differences between the behaviour of prestressed concrete and that of other materials. Structures are not unstressed when unloaded; the design space of feasible solutions is totally bounded；in hyperstatic structures, various states of self-stress can be induced by altering the cable profile, and all of these factors get influenced by creep and thermal effects. How were these problems recognised and how have they been tackled?Ever since the development of reinforced concrete by Hennebique at the end of the 19th century (Cusack 1984), it was recognised that steel and concrete could be more effectively combined if the steel was pretensioned, putting the concrete into compression. Cracking could be reduced, if not prevented altogether, which would increase stiffness and improve durability. Early attempts all failed because the initial prestress soon vanished, leaving the structure to be- have as though it was reinforced; good descriptions of these attempts are given by Leonhardt (1964) and Abeles (1964).It was Freyssineti’s observations of the sagging of the shallow arches on three bridges that he had just completed in 1927 over the River Allier near Vichy which led directly to prestressed concrete (Freyssinet 1956). Only the bridge at Boutiron survived WWII (Fig 1). Hitherto, it had been assumed that concrete had a Young’s modulus which remained fixed, but he recognised that the de- ferred strains due to creep explained why the prestress had been lost in the early trials. Freyssinet (Fig. 2) also correctly reasoned that high tensile steel had to be used, so that some prestress would remain after the creep had occurred, and alsothat high quality concrete should be used, since this minimised the total amount of creep. The history of Freyssineti’s early prestressed concrete work is written elsewhereFigure1:Boutiron Bridge,Vic h yFigure 2: Eugen FreyssinetAt about the same time work was underway on creep at the BRE laboratory in England ((Glanville 1930) and (1933)). It is debatable which man should be given credit for the discovery of creep but Freyssinet clearly gets the credit for successfully using the knowledge to prestress concrete.There are still problems associated with understanding how prestressed concrete works, partly because there is more than one way of thinking about it. These different philosophies are to some extent contradictory, and certainly confusing to the young engineer. It is also reflected, to a certain extent, in the various codes of practice.Permissible stress design philosophy sees prestressed concrete as a way of avoiding cracking by eliminating tensile stresses; the objective is for sufficient compression to remain after creep losses. Untensionedreinforcement, which attracts prestress due to creep, is anathema. This philosophy derives directly from Freyssinet’s logic and is primarily a working stress concept.Ultimate strength philosophy sees prestressing as a way of utilising high tensile steel as reinforcement. High strength steels have high elastic strain capacity, which could not be utilised when used as reinforcement; if the steel is pretensioned, much of that strain capacity is taken out before bonding the steel to the concrete. Structures designed this way are normally designed to be in compression everywhere under permanent loads, but allowed to crack under high live load. The idea derives directly from the work of Dischinger (1936) and his work on the bridge at Aue in 1939 (Schonberg and Fichter 1939), as well as that of Finsterwalder (1939). It is primarily an ultimate load concept. The idea of partial prestressing derives from these ideas.The Load-Balancing philosophy, introduced by T.Y. Lin, uses prestressing to counter the effect of the permanent loads (Lin 1963). The sag of the cables causes an upward force on the beam, which counteracts the load on the beam. Clearly, only one load can be balanced, but if this is taken as the total dead weight, then under that load the beam will perceive only the net axial prestress and will have no tendency to creep up or down.These three philosophies all have their champions, and heated debates take place between them as to which is the most fundamental.2、Section designFrom the outset it was recognised that prestressed concrete has to be checked at both the working load and the ultimate load. For steel structures, and those made from reinforced concrete, there is a fairly direct relationship between the load capacity under an allowable stress design, and that at the ultimate load under an ultimate strength design. Older codes were based on permissible stresses at the working load; new codes use moment capacities at the ultimate load. Different load factors are used in the two codes, but a structure which passes one code is likely to be acceptable under the other.For prestressed concrete, those ideas do not hold, since the structure is highly stressed, even when unloaded. A small increase of load can cause some stress limits to be breached, while a large increase in load might be needed to cross other limits. The designer has considerable freedom to vary both the working load and ultimate load capacities independently; both need to be checked.A designer normally has to check the tensile and compressive stresses, in both the top and bottom fibre of the section, for every load case. The critical sections are normally, but not always, the mid-span and the sections over piers but other sections may become critical ，when the cable profile has to be determined.The stresses at any position are made up of three components, one of which normally has a different sign from the other two; consistency of sign convention is essential.If P is the prestressing force and e its eccentricity, A and Z are the area of the cross-section and its elastic section modulus, while M is the applied moment, then where ft and fc are the permissible stresses in tension and compression.c e t f ZM Z P A P f ≤-+≤Thus, for any combination of P and M , the designer already has four in- equalities to deal with.The prestressing force differs over time, due to creep losses, and a designer isusually faced with at least three combinations of prestressing force and moment;• the applied moment at the time the prestress is first applied, before creep losses occur,• the maximum applied moment after creep losses, and• the minimum applied moment after creep losses.Figure 4: Gustave MagnelOther combinations may be needed in more complex cases. There are at least twelve inequalities that have to be satisfied at any cross-section, but since an I-section can be defined by six variables, and two are needed to define the prestress, the problem is over-specified and it is not immediately obvious which conditions are superfluous. In the hands of inexperienced engineers, the design process can be very long-winded. However, it is possible to separate out the design of the cross-section from the design of the prestress. By considering pairs of stress limits on the same fibre, but for different load cases, the effects of the prestress can be eliminated, leaving expressions of the form:rangestress e Perm issibl Range Mom entZ These inequalities, which can be evaluated exhaustively with little difficulty, allow the minimum size of the cross-section to be determined.Once a suitable cross-section has been found, the prestress can be designed using a construction due to Magnel (Fig.4). The stress limits can all be rearranged into the form:()M fZ PA Z e ++-≤1 By plotting these on a diagram of eccentricity versus the reciprocal of the prestressing force, a series of bound lines will be formed. Provided the inequalities (2) are satisfied, these bound lines will always leave a zone showing all feasible combinations of P and e. The most economical design, using the minimum prestress, usually lies on the right hand side of the diagram, where the design is limited by the permissible tensile stresses.Plotting the eccentricity on the vertical axis allows direct comparison with the crosssection, as shown in Fig. 5. Inequalities (3) make no reference to the physical dimensions of the structure, but these practical cover limits can be shown as wellA good designer knows how changes to the design and the loadings alter the Magnel diagram. Changing both the maximum andminimum bending moments, but keeping the range the same, raises and lowers the feasible region. If the moments become more sagging the feasible region gets lower in the beam.In general, as spans increase, the dead load moments increase in proportion to the live load. A stage will be reached where the economic point (A on Fig.5) moves outside the physical limits of the beam; Guyon (1951a) denoted the limiting condition as the critical span. Shorter spans will be governed by tensile stresses in the two extreme fibres, while longer spans will be governed by the limiting eccentricity and tensile stresses in the bottom fibre. However, it does not take a large increase in moment ，at which point compressive stresses will govern in the bottom fibre under maximum moment.Only when much longer spans are required, and the feasible region moves as far down as possible, does the structure become governed by compressive stresses in both fibres.3、Continuous beamsThe design of statically determinate beams is relatively straightforward; the engineer can work on the basis of the design of individual cross-sections, as outlined above. A number of complications arise when the structure is indeterminate which means that the designer has to consider, not only a critical section,but also the behaviour of the beam as a whole. These are due to the interaction of a number of factors, such as Creep, Temperature effects and Construction Sequence effects. It is the development of these ideas whichforms the core of this paper. The problems of continuity were addressed at a conference in London (Andrew and Witt 1951). The basic principles, and nomenclature, were already in use, but to modern eyes concentration on hand analysis techniques was unusual, and one of the principle concerns seems to have been the difficulty of estimating losses of prestressing force.3.1 Secondary MomentsA prestressing cable in a beam causes the structure to deflect. Unlike the statically determinate beam, where this motion is unrestrained, the movement causes a redistribution of the support reactions which in turn induces additional moments. These are often termed Secondary Moments, but they are not always small, or Parasitic Moments, but they are not always bad.Freyssinet’s bridge across the Marne at Luzancy, started in 1941 but not completed until 1946, is often thought of as a simply supported beam, but it was actually built as a two-hinged arch (Harris 1986), with support reactions adjusted by means of flat jacks and wedges which were later grouted-in (Fig.6). The same principles were applied in the later and larger beams built over the same river.Magnel built the first indeterminate beam bridge at Sclayn, in Belgium (Fig.7) in 1946. The cables are virtually straight, but he adjusted the deck profile so that the cables were close to the soffit near mid-span. Even with straight cables the sagging secondary momentsare large; about 50% of the hogging moment at the central support caused by dead and live load.The secondary moments cannot be found until the profile is known but the cablecannot be designed until the secondary moments are known. Guyon (1951b) introduced the concept of the concordant profile, which is a profile that causes no secondary moments; es and ep thus coincide. Any line of thrust is itself a concordant profile.The designer is then faced with a slightly simpler problem; a cable profile has to be chosen which not only satisfies the eccentricity limits (3) but is also concordant. That in itself is not a trivial operation, but is helped by the fact that the bending moment diagram that results from any load applied to a beam will itself be a concordant profile for a cable of constant force. Such loads are termed notional loads to distinguish them from the real loads on the structure. Superposition can be used to progressively build up a set of notional loads whose bending moment diagram gives the desired concordant profile.3.2 Temperature effectsTemperature variations apply to all structures but the effect on prestressed concrete beams can be more pronounced than in other structures. The temperature profile through the depth of a beam (Emerson 1973) can be split into three components for the purposes of calculation (Hambly 1991). The first causes a longitudinal expansion, which is normally released by the articulation of the structure; the second causes curvature which leads to deflection in all beams and reactant moments in continuous beams, while the third causes a set of self-equilibrating set of stresses across the cross-section.The reactant moments can be calculated and allowed-for, but it is the self- equilibrating stresses that cause the main problems for prestressed concrete beams. These beams normally have high thermal mass which means that daily temperature variations do not penetrate to the core of the structure. The result is a very non-uniform temperature distribution across the depth which in turn leads to significant self-equilibrating stresses. If the core of the structure is warm, while the surface is cool, such as at night, then quite large tensile stresses can be developed on the top and bottom surfaces. However, they only penetrate a very short distance into the concrete and the potential crack width is very small. It can be very expensive to overcome the tensile stress by changing the section or the prestress。
(完整word版)外文文献及翻译doc
Criminal Law1.General IntroductionCriminal law is the body of the law that defines criminal offenses, regulates the apprehension, charging, and trial of suspected offenders,and fixes punishment for convicted persons. Substantive criminal law defines particular crimes, and procedural law establishes rules for the prosecution of crime. In a democratic society, it is the function of the legislative bodies to decide what behavior will be made criminal and what penalties will be attached to violations of the law.Capital punishment may be imposed in some jurisdictions for the most serious crimes. And physical or corporal punishment may still be imposed such as whipping or caning, although these punishments are prohibited in much of the world. A convict may be incarcerated in prison or jail and the length of incarceration may vary from a day to life.Criminal law is a reflection of the society that produce it. In an Islamic theocracy, such as Iran, criminal law will reflect the religious teachings of the Koran; in an Catholic country, it will reflect the tenets of Catholicism. In addition, criminal law will change to reflect changes in society, especially attitude changes. For instance, use of marijuana was once considered a serious crime with harsh penalties, whereas today the penalties in most states are relatively light. As severity of the penaltieswas reduced. As a society advances, its judgments about crime and punishment change.2.Elements of a CrimeObviously, different crimes require different behaviors, but there are common elements necessary for proving all crimes. First, the prohibited behavior designated as a crime must be clearly defined so that a reasonable person can be forewarned that engaging in that behavior is illegal. Second, the accused must be shown to have possessed the requisite intent to commit the crime. Third, the state must prove causation. Finally, the state must prove beyond a reasonable doubt that the defendant committed the crime.(1) actus reusThe first element of crime is the actus reus.Actus is an act or action and reus is a person judicially accused of a crime. Therefore, actus reus is literally the action of a person accused of a crime. A criminal statute must clearly define exactly what act is deemed “guilty”---that is, the exact behavior that is being prohibited. That is done so that all persons are put on notice that if they perform the guilty act, they will be liable for criminal punishment. Unless the actus reus is clearly defined, one might not know whether or not on e’s behavior is illegal.Actus reus may be accomplished by an action, by threat of action,or exceptionally, by an omission to act, which is a legal duty to act. For example, the act of Cain striking Abel might suffice, or a parent’s failure to give to a young child also may provide the actus reus for a crime.Where the actus reus is a failure to act, there must be a duty of care. A duty can arise through contract, a voluntary undertaking, a blood relation, and occasionally through one’s official position. Duty also can arise from one’s own creation of a dangerous situation.(2)mens reaA second element of a crime is mens rea. Mens rea refers to an individual’s state of mind when a crime is committed. While actus reus is proven by physical or eyewitness evidence, mens rea is more difficult to ascertain. The jury must determine for itself whether the accused had the necessary intent to commit the act.A lower threshold of mens rea is satisfied when a defendant recognizes an act is dangerous but decides to commit it anyway. This is recklessness. For instance, if Cain tears a gas meter from a wall, and knows this will let flammable gas escape into a neighbor’s house, he could be liable for poisoning. Courts often consider whether the actor did recognise the danger, or alternatively ought to have recognized a danger (though he did not) is tantamount to erasing intent as a requirement. In this way, the importance of mens rea hasbeen reduced in some areas of the criminal law.Wrongfulness of intent also may vary the seriousness of an offense. A killing committed with specific intent to kill or with conscious recognition that death or serious bodily harm will result, would be murder, whereas a killing affected by reckless acts lacking such a consciousness could be manslaughter.(3)CausationThe next element is causation. Often the phrase “but for”is used to determine whether causation has occurred. For example, we might say “Cain caused Abel”, by which we really mean “Cain caused Abel’s death. ”In other words, ‘but for Cain’s act, Abel would still be alive.” Causation, then, means “but for” the actions of A, B would not have been harmed. In criminal law, causation is an element that must be proven beyond a reasonable doubt.(4) Proof beyond a Reasonable DoubtIn view of the fact that in criminal cases we are dealing with the life and liberty of the accused person, as well as the stigma accompanying conviction, the legal system places strong limits on the power of the state to convict a person of a crime. Criminal defendants are presumed innocent. The state must overcome this presumption of innocence by proving every element of the offense charged against the defendant beyond a reasonable doubt to thesatisfaction of all the jurors. This requirement is the primary way our system minimizes the risk of convicting an innocent person.The state must prove its case within a framework of procedural safeguards that are designed to protect the accused. The state’s failure to prove any material element of its case results in the accused being acquitted or found not guilty, even though he or she may actually have committed the crime charged.3. Strict LiabilityIn modern society, some crimes require no more mens rea, and they are known as strict liability offenses. For in stance, under the Road Traffic Act 1988 it is a strict liability offence to drive a vehicle with an alcohol concentration above the prescribed limit.Strict liability can be described as criminal or civil liability notwithstanding the lack mens rea or intent by the defendant. Not all crimes require specific intent, and the threshold of culpability required may be reduced. For example, it might be sufficient to show that a defendant acted negligently, rather than intentionally or recklessly.1. 概述刑法是规定什么试犯罪，有关犯罪嫌疑人之逮捕、起诉及审判，及对已决犯处以何种刑罚的部门法。
外文文献及翻译
（（英文参考文献及译文）二〇一六年六月本科毕业论文 题 目：STATISTICAL SAMPLING METHOD, USED INTHE AUDIT学生姓名：王雪琴学 院：管理学院系 别：会计系专 业：财务管理班 级：财管12-2班 学校代码： 10128 学 号： 201210707016Statistics and AuditRomanian Statistical Review nr. 5 / 2010STATISTICAL SAMPLING METHOD, USED IN THE AUDIT - views, recommendations, fi ndingsPhD Candidate Gabriela-Felicia UNGUREANUAbstractThe rapid increase in the size of U.S. companies from the earlytwentieth century created the need for audit procedures based on the selectionof a part of the total population audited to obtain reliable audit evidence, tocharacterize the entire population consists of account balances or classes oftransactions. Sampling is not used only in audit – is used in sampling surveys,market analysis and medical research in which someone wants to reach aconclusion about a large number of data by examining only a part of thesedata. The difference is the “population” from which the sample is selected, iethat set of data which is intended to draw a conclusion. Audit sampling appliesonly to certain types of audit procedures.Key words: sampling, sample risk, population, sampling unit, tests ofcontrols, substantive procedures.Statistical samplingCommittee statistical sampling of American Institute of CertifiedPublic Accountants of (AICPA) issued in 1962 a special report, titled“Statistical sampling and independent auditors’ which allowed the use ofstatistical sampling method, in accordance with Generally Accepted AuditingStandards (GAAS). During 1962-1974, the AICPA published a series of paperson statistical sampling, “Auditor’s Approach to Statistical Sampling”, foruse in continuing professional education of accountants. During 1962-1974,the AICPA published a series of papers on statistical sampling, “Auditor’sApproach to Statistical Sampling”, for use in continuing professional educationof accountants. In 1981, AICPA issued the professional standard, “AuditSampling”, which provides general guidelines for both sampling methods,statistical and non-statistical.Earlier audits included checks of all transactions in the period coveredby the audited financial statements. At that time, the literature has not givenparticular attention to this subject. Only in 1971, an audit procedures programprinted in the “Federal Reserve Bulletin (Federal Bulletin Stocks)” includedseveral references to sampling such as selecting the “few items” of inventory.Statistics and Audit The program was developed by a special committee, which later became the AICPA, that of Certified Public Accountants American Institute.In the first decades of last century, the auditors often applied sampling, but sample size was not in related to the efficiency of internal control of the entity. In 1955, American Institute of Accountants has published a study case of extending the audit sampling, summarizing audit program developed by certified public accountants, to show why sampling is necessary to extend the audit. The study was important because is one of the leading journal on sampling which recognize a relationship of dependency between detail and reliability testing of internal control.In 1964, the AICPA’s Auditing Standards Board has issued a report entitled “The relationship between statistical sampling and Generally Accepted Auditing Standards (GAAS)” which illustrated the relationship between the accuracy and reliability in sampling and provisions of GAAS.In 1978, the AICPA published the work of Donald M. Roberts,“Statistical Auditing”which explains the underlying theory of statistical sampling in auditing.In 1981, AICPA issued the professional standard, named “Audit Sampling”, which provides guidelines for both sampling methods, statistical and non-statistical.An auditor does not rely solely on the results of a single procedure to reach a conclusion on an account balance, class of transactions or operational effectiveness of the controls. Rather, the audit findings are based on combined evidence from several sources, as a consequence of a number of different audit procedures. When an auditor selects a sample of a population, his objective is to obtain a representative sample, ie sample whose characteristics are identical with the population’s characteristics. This means that selected items are identical with those remaining outside the sample.In practice, auditors do not know for sure if a sample is representative, even after completion the test, but they “may increase the probability that a sample is representative by accuracy of activities made related to design, sample selection and evaluation” [1]. Lack of specificity of the sample results may be given by observation errors and sampling errors. Risks to produce these errors can be controlled.Observation error (risk of observation) appears when the audit test did not identify existing deviations in the sample or using an inadequate audit technique or by negligence of the auditor.Sampling error (sampling risk) is an inherent characteristic of the survey, which results from the fact that they tested only a fraction of the total population. Sampling error occurs due to the fact that it is possible for Revista Română de Statistică nr. 5 / 2010Statistics and Auditthe auditor to reach a conclusion, based on a sample that is different from the conclusion which would be reached if the entire population would have been subject to audit procedures identical. Sampling risk can be reduced by adjusting the sample size, depending on the size and population characteristics and using an appropriate method of selection. Increasing sample size will reduce the risk of sampling; a sample of the all population will present a null risk of sampling.Audit Sampling is a method of testing for gather sufficient and appropriate audit evidence, for the purposes of audit. The auditor may decide to apply audit sampling on an account balance or class of transactions. Sampling audit includes audit procedures to less than 100% of the items within an account balance or class of transactions, so all the sample able to be selected. Auditor is required to determine appropriate ways of selecting items for testing. Audit sampling can be used as a statistical approach and a non- statistical.Statistical sampling is a method by which the sample is made so that each unit consists of the total population has an equal probability of being included in the sample, method of sample selection is random, allowed to assess the results based on probability theory and risk quantification of sampling. Choosing the appropriate population make that auditor’ findings can be extended to the entire population.Non-statistical sampling is a method of sampling, when the auditor uses professional judgment to select elements of a sample. Since the purpose of sampling is to draw conclusions about the entire population, the auditor should select a representative sample by choosing sample units which have characteristics typical of that population. Results will not extrapolate the entire population as the sample selected is representative.Audit tests can be applied on the all elements of the population, where is a small population or on an unrepresentative sample, where the auditor knows the particularities of the population to be tested and is able to identify a small number of items of interest to audit. If the sample has not similar characteristics for the elements of the entire population, the errors found in the tested sample can not extrapolate.Decision of statistical or non-statistical approach depends on the auditor’s professional judgment which seeking sufficient appropriate audits evidence on which to completion its findings about the audit opinion.As a statistical sampling method refer to the random selection that any possible combination of elements of the community is equally likely to enter the sample. Simple random sampling is used when stratification was not to audit. Using random selection involves using random numbers generated byRomanian Statistical Review nr. 5 / 2010Statistics and Audit a computer. After selecting a random starting point, the auditor found the first random number that falls within the test document numbers. Only when the approach has the characteristics of statistical sampling, statistical assessments of risk are valid sampling.In another variant of the sampling probability, namely the systematic selection (also called random mechanical) elements naturally succeed in office space or time; the auditor has a preliminary listing of the population and made the decision on sample size. “The auditor calculated a counting step, and selects the sample element method based on step size. Step counting is determined by dividing the volume of the community to sample the number of units desired. Advantages of systematic screening are its usability. In most cases, a systematic sample can be extracted quickly and method automatically arranges numbers in successive series.”[2].Selection by probability proportional to size - is a method which emphasizes those population units’recorded higher values. The sample is constituted so that the probability of selecting any given element of the population is equal to the recorded value of the item;Stratifi ed selection - is a method of emphasis of units with higher values and is registered in the stratification of the population in subpopulations. Stratification provides a complete picture of the auditor, when population (data table to be analyzed) is not homogeneous. In this case, the auditor stratifies a population by dividing them into distinct subpopulations, which have common characteristics, pre-defined. “The objective of stratification is to reduce the variability of elements in each layer and therefore allow a reduction in sample size without a proportionate increase in the risk of sampling.” [3] If population stratification is done properly, the amount of sample size to come layers will be less than the sample size that would be obtained at the same level of risk given sample with a sample extracted from the entire population. Audit results applied to a layer can be designed only on items that are part of that layer.I appreciated as useful some views on non-statistical sampling methods, which implies that guided the selection of the sample selecting each element according to certain criteria determined by the auditor. The method is subjective; because the auditor selects intentionally items containing set features him.The selection of the series is done by selecting multiple elements series (successive). Using sampling the series is recommended only if a reasonable number of sets used. Using just a few series there is a risk that the sample is not representative. This type of sampling can be used in addition to other samples, where there is a high probability of occurrence of errors. At the arbitrary selection, no items are selected preferably from the auditor, Revista Română de Statistică nr. 5 / 2010Statistics and Auditthat regardless of size or source or characteristics. Is not the recommended method, because is not objective.That sampling is based on the auditor’s professional judgment, which may decide which items can be part or not sampled. Because is not a statistical method, it can not calculate the standard error. Although the sample structure can be constructed to reproduce the population, there is no guarantee that the sample is representative. If omitted a feature that would be relevant in a particular situation, the sample is not representative.Sampling applies when the auditor plans to make conclusions about population, based on a selection. The auditor considers the audit program and determines audit procedures which may apply random research. Sampling is used by auditors an internal control systems testing, and substantive testing of operations. The general objectives of tests of control system and operations substantive tests are to verify the application of pre-defined control procedures, and to determine whether operations contain material errors.Control tests are intended to provide evidence of operational efficiency and controls design or operation of a control system to prevent or detect material misstatements in financial statements. Control tests are necessary if the auditor plans to assess control risk for assertions of management.Controls are generally expected to be similarly applied to all transactions covered by the records, regardless of transaction value. Therefore, if the auditor uses sampling, it is not advisable to select only high value transactions. Samples must be chosen so as to be representative population sample.An auditor must be aware that an entity may change a special control during the course of the audit. If the control is replaced by another, which is designed to achieve the same specific objective, the auditor must decide whether to design a sample of all transactions made during or just a sample of transactions controlled again. Appropriate decision depends on the overall objective of the audit test.Verification of internal control system of an entity is intended to provide guidance on the identification of relevant controls and design evaluation tests of controls.Other tests:In testing internal control system and testing operations, audit sample is used to estimate the proportion of elements of a population containing a characteristic or attribute analysis. This proportion is called the frequency of occurrence or percentage of deviation and is equal to the ratio of elements containing attribute specific and total number of population elements. WeightRomanian Statistical Review nr. 5 / 2010Statistics and Audit deviations in a sample are determined to calculate an estimate of the proportion of the total population deviations.Risk associated with sampling - refers to a sample selection which can not be representative of the population tested. In other words, the sample itself may contain material errors or deviations from the line. However, issuing a conclusion based on a sample may be different from the conclusion which would be reached if the entire population would be subject to audit.Types of risk associated with sampling:Controls are more effective than they actually are or that there are not significant errors when they exist - which means an inappropriate audit opinion. Controls are less effective than they actually are that there are significant errors when in fact they are not - this calls for additional activities to establish that initial conclusions were incorrect.Attributes testing - the auditor should be defining the characteristics to test and conditions for misconduct. Attributes testing will make when required objective statistical projections on various characteristics of the population. The auditor may decide to select items from a population based on its knowledge about the entity and its environment control based on risk analysis and the specific characteristics of the population to be tested.Population is the mass of data on which the auditor wishes to generalize the findings obtained on a sample. Population will be defined compliance audit objectives and will be complete and consistent, because results of the sample can be designed only for the population from which the sample was selected.Sampling unit - a unit of sampling may be, for example, an invoice, an entry or a line item. Each sample unit is an element of the population. The auditor will define the sampling unit based on its compliance with the objectives of audit tests.Sample size - to determine the sample size should be considered whether sampling risk is reduced to an acceptable minimum level. Sample size is affected by the risk associated with sampling that the auditor is willing to accept it. The risk that the auditor is willing to accept lower, the sample will be higher.Error - for detailed testing, the auditor should project monetary errors found in the sample population and should take into account the projected error on the specific objective of the audit and other audit areas. The auditor projects the total error on the population to get a broad perspective on the size of the error and comparing it with tolerable error.For detailed testing, tolerable error is tolerable and misrepresentations Revista Română de Statistică nr. 5 / 2010Statistics and Auditwill be a value less than or equal to materiality used by the auditor for the individual classes of transactions or balances audited. If a class of transactions or account balances has been divided into layers error is designed separately for each layer. Design errors and inconsistent errors for each stratum are then combined when considering the possible effect on the total classes of transactions and account balances.Evaluation of sample results - the auditor should evaluate the sample results to determine whether assessing relevant characteristics of the population is confirmed or needs to be revised.When testing controls, an unexpectedly high rate of sample error may lead to an increase in the risk assessment of significant misrepresentation unless it obtained additional audit evidence to support the initial assessment. For control tests, an error is a deviation from the performance of control procedures prescribed. The auditor should obtain evidence about the nature and extent of any significant changes in internal control system, including the staff establishment.If significant changes occur, the auditor should review the understanding of internal control environment and consider testing the controls changed. Alternatively, the auditor may consider performing substantive analytical procedures or tests of details covering the audit period.In some cases, the auditor might not need to wait until the end audit to form a conclusion about the effectiveness of operational control, to support the control risk assessment. In this case, the auditor might decide to modify the planned substantive tests accordingly.If testing details, an unexpectedly large amount of error in a sample may cause the auditor to believe that a class of transactions or account balances is given significantly wrong in the absence of additional audit evidence to show that there are not material misrepresentations.When the best estimate of error is very close to the tolerable error, the auditor recognizes the risk that another sample have different best estimate that could exceed the tolerable error.ConclusionsFollowing analysis of sampling methods conclude that all methods have advantages and disadvantages. But the auditor is important in choosing the sampling method is based on professional judgment and take into account the cost / benefit ratio. Thus, if a sampling method proves to be costly auditor should seek the most efficient method in view of the main and specific objectives of the audit.Romanian Statistical Review nr. 5 / 2010Statistics and Audit The auditor should evaluate the sample results to determine whether the preliminary assessment of relevant characteristics of the population must be confirmed or revised. If the evaluation sample results indicate that the relevant characteristics of the population needs assessment review, the auditor may: require management to investigate identified errors and likelihood of future errors and make necessary adjustments to change the nature, timing and extent of further procedures to take into account the effect on the audit report.Selective bibliography:[1] Law no. 672/2002 updated, on public internal audit[2] Arens, A şi Loebbecke J - Controve …Audit– An integrate approach”, 8th edition, Arc Publishing House[3] ISA 530 - Financial Audit 2008 - International Standards on Auditing, IRECSON Publishing House, 2009- Dictionary of macroeconomics, Ed C.H. Beck, Bucharest, 2008Revista Română de Statistică nr. 5 / 2010Statistics and Audit摘要美国公司的规模迅速增加，从第二十世纪初创造了必要的审计程序，根据选定的部分总人口的审计，以获得可靠的审计证据，以描述整个人口组成的帐户余额或类别的交易。
土木工程文献外文翻译(中英互译版)
使用加固纤维聚合物增强混凝土梁的延性作者：Nabil F. Grace, George Abel-Sayed, Wael F. Ragheb摘要：一种为加强结构延性的新型单轴柔软加强质地的聚合物(FRP)已在被研究，开发和生产(在结构测试的中心在劳伦斯技术大学)。
这种织物是两种碳纤维和一种玻璃纤维的混合物，而且经过设计它们在受拉屈服时应变值较低，从而体现出伪延性的性能。
通过对八根混凝土梁在弯曲荷载作用下的加固和检测对研制中的织物的效果和延性进行了研究。
用现在常用的单向碳纤维薄片、织物和板进行加固的相似梁也进行了检测，以便同用研制中的织物加固梁进行性能上的比较。
这种织物经过设计具有和加固梁中的钢筋同时屈服的潜力，从而和未加固梁一样，它也能得到屈服台阶。
相对于那些用现在常用的碳纤维加固体系进行加固的梁，这种研制中的织物加固的梁承受更高的屈服荷载，并且有更高的延性指标。
这种研制中的织物对加固机制体现出更大的贡献。
关键词：混凝土，延性，纤维加固，变形介绍外贴粘合纤维增强聚合物（FRP）片和条带近来已经被确定是一种对钢筋混凝土结构进行修复和加固的有效手段。
关于应用外贴粘合FRP板、薄片和织物对混凝土梁进行变形加固的钢筋混凝土梁的性能，一些试验研究调查已经进行过报告。
Saadatmanesh和Ehsani（1991）检测了应用玻璃纤维增强聚合物(GFRP)板进行变形加固的钢筋混凝土梁的性能。
Ritchie等人（1991）检测了应用GFRP，碳纤维增强聚合物（CFRP）和G/CFRP板进行变形加固的钢筋混凝土梁的性能。
Grace等人（1999）和Triantafillou（1992）研究了应用CFRP薄片进行变形加固的钢筋混凝土梁的性能。
Norris，Saadatmanesh和Ehsani（1997）研究了应用单向CFRP薄片和CFRP织物进行加固的混凝土梁的性能。
在所有的这些研究中，加固的梁比未加固的梁承受更高的极限荷载。
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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。
2 银行改革战略及其实施2.1 银行改革战略改革前，国有独资银行由国家拥有并服务于国家经济政策的目标。
由于他们并没有完全牟利的商业实体，评估其财务表现并不严格适用于普遍商业银行。
不过，一旦国家在1992年10月中共代表大会的决定着手进行社会主义市场经济，国有银行商业化已经成为定局。
银行业改革的目标是将国有银行转变成那些具有市场竞争力，可以提供高效的国家储蓄得中介。
发挥它们在金融中介的优势，银行在资金的有效配置中起着关键作用。
2.1.1 银行改革创造了有利环境自从国家在1992年十月的中共第14届中共代表大会宣布市场改革开放方案，目标是建立社会主义市场经济，从而有效地结束了自20世纪70年代末推出的实验性经济改革开放方案。
在坚定的市场化改革中创造了中央的改革与社会主义市场经济建立的有利环境，包括首先进行的银行改革。
1994年初，为了应对通货膨胀的威胁，政府推出包括中央银行宏观经济改革，汇率管理，财政政策和税收。
宏观经济改革政策允许中央政府恢复在20世纪80年代在“放权让利”政策下下放地方当局权力的宏观调控。
虽然权力下放迎来一个快速发展时期，但也产生了重大的宏观经济不稳定。
事实上，宏观经济改革的追求大大挫伤20世纪90年代的宏观经济周期。
其次，在同一年，政府设立了三个政策性银行——国家开发银行，农业发展银行，中国进出口银行——以减轻他们的传统政策对国有商业银行的要求。
第三，政府在1995年颁布的中央银行和商业银行法对银行改革提供了法律基础。
第四，从1996年开始，政府开始大力追求企业改革，为金融改革铺平了道路，即使这是大型国有企业职工的冗余和痛苦的裁员的结果。
在追求企业改革银行改革之前，有必要考虑到国有企业是国有银行的主要客户。
因此，他们的主要来源是不良贷款，在同一时间有负债给政府。
因此，除非国有企业改革的需要，任何国家银行的改革努力将是徒劳的。
另一方面，国有企业改革向前冲的时候，银行改革不能再拖延。
这是因为国有企业的改制，清算，合并，破产或不再存在，银行必须开始认识到他们的潜在亏损。
由于不良贷款的大量注销，这反过来又引发了银行进行注资的需要。
第五，国务院决定在2002年2月将仅有商业银行改造成具有国际竞争力的金融企业，转变为国家控股的股份制商业银行，鼓励他们在市场上上市的股票。
第六，中国银行业监督管理委员会成立于2003年，以提高监管能力，监管银行。
最后，坚持到2001年的入世协议，政府将使用外国银进入市场为竞争压力注入本地银行产业，以提高效率。
从2006年年底，外资银行可以从事人民币业务。
2.1.2 改革公司治理和结构调整的资产负债表该国最大的国有银行已按照几个步骤进行企业内部改革。
改革的第一步是通过邀请其他投资者来稀释唯一的国家所有权，但仍保持其主导地位来进行公司治理改革。
特别是，银行已在寻求外国战略伙伴和引进现代银行业务和技术方面作出努力。
所有权得扩大还需要销售部分银行股的股本市场的所有权，使银行管理负责到市场上。
为了成功地吸引外来投资者，无论是战略合作伙伴或公众投资者，银行必须提出可信的内训改革方案和贯彻落实可靠。
毫无疑问，更好，更可信的内部改革方案，越有可能是为银行吸引外部合作伙信誉伴和获取与他们的同行或在股票市场更好的待遇。
因此，政府承诺的第一步是根据以前的经济规划制度，加强对信用流动已经堵塞了的，资本累计不足和坏帐堆积如山的国有银行资产负债表的平衡。
1998年，政府发出四大国有银行的价值270,000,000亿美元（326亿美元）人民币的30年财政债券进行资本重组的资产负债表：工商银行，中国银行，建设银行和农业银行符合国际资本充足标准。
同样，12月30日，2003年，美国政府提供的建设银行和中国银行各225亿美元，和稍后在2005年4月将提供工商银行的150亿美元，以支持在香港联合交易所各自的清单。
其中四大国有银行，建设银行是第一个次拥有其改革努力，通过股市场的考验，在香港联合交易所成功上市的。
此外，作为对资本重组计划的一部分，银行发行的次级债券也面向当地市场：中国银行，人民币60亿元;商业罪案调查科，400亿元，工商银行，3500亿人民币交通银行，1200亿元人民币。
1999年，政府设立四家资产管理公司管理公司资产，为“四大银行”：工商银行，建设银行，中国银行和农业银行，管理1.4万亿元人民币的国有银行贷款购买书籍万亿，其中1.3万亿被视为不良贷款（约GDP的15%）。
本次交易的资金部分为部分国债（820亿元人民币）中央银行贷款（RMB573亿元人民币）。
第二个转移不良贷款的资产管理公司从2004年6月到006年6月期间转移了1.186万亿元。
银行还推出改革措施，完善内部管理，包括加强人力资源基础，引入现代风险管理做法，并提出了不良贷款的分类标准，以符合国际标准。
2.2 实施改革2.2.1 寻求多样化，吸引外国战略合作伙伴随着改革的蓝图，银行成功推出并实施的改革策略。
工行，建行，中行，交行得所有权都在稀释，纳入非国家所有制70％以下的公司，其中包括外资持股，国内法人和公有制（国有和公开交易的股票），全状态的股份。
在非国家所有，外国战略伙伴关系通常拥有公司的最高股份：工商银行，7.2％，中行，13.9％，建行，10.3％和交通银行，18.7％。
外国资本和国内资本，以及国有商业银行在社会公众股的参与下，不仅增强银行的资本，也产生了对公司治理的积极影响，特别是在外国参与的情况下，它源于银行业务进入政府得不当侵扰。
第二，所有的国有商业银行已经简历了现代公司治理结构包括股东大会，公司董事会以及外部董事，监事，监事会和高级管理结构。
到2007年底，有33个外国机构投资者投资于25年国内银行，共注资213亿美元。
这些外国战略投资者与国内合作伙伴已在广泛多元化的银行领域制定各战略合作协议，包括零售银行，公司治理和风险管理，贸易，人民币衍生工具和货币交换，外汇结构性产品，以及贸易和小和中小企业融资。
此外，国内银行与外国合作伙伴实行网络共享、提供服务和交叉销售金融产品。
最后，人力资源发展计划是战略法人共同协定的，在中小企业管理和融资，财富管理，基金交易，风险管理提供培训课程中予以提供，实施巴塞尔资本协定等。
2.2.2 成功的公开上市改革后的内部调整和信誉良好的战略合作伙伴吸引外资，国有商业银行成功上市在香港（H股）和上海（A股）上市交易的股票，从而第一次受到市场自律：交通银行，2005年6月，建设银行，2005年10月，中国银行，2006年6月，工商银行，2006年10月（这是首次在香港联合交易所和上海证券交易所共同上市）。
2007年，两个小股份制银行在上海证券交易所上市交易，使上市得股份制银行在12个总额中占了7个。
此外，在三个城市商业银行的基础上，北京，南京，宁波得商业银行在上海的A股市场上市，从而为其他城市商业银行进行重组提供方式，然后争取在股票交易所上市。
从上升的股价中收益，工行，建行和中行2007年底在世界上受益分别为第一，第二和第四大银行：3389亿美元，22025亿美元和1978亿美元。
2.2.3 强化资本到2007年底，有近80%的银行已经完成资本充足率标准。
四家上市国有商业银行的资本充足率分别为工商银行13%，中国银行13.3%，建设银行12.6%和交通银行14.1%。
核心资本充足率分别为工商银行11%，中国银行10.7%，建设银行10.4%和交通银行10.2%。
2.2.4 建立风险管理系统自2006年以来建行等大型国有商业银行已经开始引入一个垂直的风险管理制度，合并到新成立的首席风险官手中的风险管理。
这项改革有助于在地方一级在贷款决策过程中免去不必要的干扰。
在同一时间，通过利用信息技术的优势，各银行已开始简化和优化业务流程顺序和程序，以降低经营风险。
银行也开始使用定量风险评估模型和情景模拟他们所面临的各种风险，如压力测试。
经济/风险资本的概念已被采用到风险限额管理，分配银行资源和产品的价格。
银行还通过改善内部控制程序和采用定量控制的工具和操作风险模型加强了对市场和流动性风险分析。
最后但并非最不重要的，银行已经采取步骤，建立一个新的风险或信贷文化。
2.2.5 追求战略转型的经营模式中国银行传统上集中于公司业务，可以说是批发银行。
然而，由于本地资本市场的逐渐成熟，中国的家庭收入和财富继续急速增长，银行找到面向消费者的金融服务不断增长的业务机会，例如共同基金，抵押融资，理财，个人贷款。
这也是金融服务领域，即新来的外资银行的目的是捕捉他们的竞争力的领域。
因此，寻求新的利润增长源，实现了更加多样化和平衡的收入基础，以及为会议上向外国银行，中资银行被迫抓住机遇，迎接挑战，走上了向零售银行的传统经营模式的战略转型的道路。
新的零售银行业务推力包括信用卡，个人贷款，财富管理，共同基金，保险产品和其他产品的产生基于收费的收入。