毕业论文外文文献翻译
毕业设计（论文）题目我国企业社会责任会计信息披露研究翻译题目分析会计信息披露模式加强企业社会责任学院人文学院
专业法学
姓名李聪聪
班级08124011
学号08124011
指导教师吴伟
分析会计信息披露模式加强企业社会责任1
摘要：企业社会责任(CSR)已经成为社会各界关注的焦点与压力的社会问题，因为我们都知道,会计报告和分析已成为加强企业社会责任的重要手段。首先分析目前企业社会责任会计信息披露方面工作的现状和存在的问题的(CSRA)。然后，提出外国可行的实践、内容、方法及未来的发展CSRA模式。最后，构建适合中国企业社会责任信息披露的模式。这个模式试图加强企业社会责任，促进中国企业的最终价值。关键词：企业社会责任；会计信息披露；信息披露模式
1、当前中国企业社会责任会计信息披露的现状及存在的问题
随着我国经济建设的飞速发展，社会问题例如收入分配不公、日益增大的就业压力、资源浪费严重、环境恶化等日益突出。特别是近年来，一些跨国公司要求中国企业在供应链环节中实施社会责任8000(SA8000)来加强中国企业的社会责任。会计信息披露是一种加强企业社会责任的重要手段。
在中国，有关企业社会责任会计信息披露方面的研究始于1990年，但仍然没有比较完善的信息披露模式和系统的信息披露制度。在实践中，一些公司试图披露社会责任信息。但他们的内容不够完整、方式不够规范。这使得无法通过企业社会责任会计信息披露来达到加强企业社会责任的目的。
我们可以看到，目前我国的社会责任会计信息披露模式研究还处在初级阶段，企业的社会责任会计信息披露还存在许多问题。接下来会详细说明这个情况。
首先，企业披露的内容很不全面而且在不同企业之间差距较大。现在很少有企业能全面披露社会责任信息。许多公司只是说出自己对社会的贡献而不是不良社会影响。此外，由于缺乏统一的标准，企业社会责任的内容差别很大。在某种程度上大多数企业只是对企业社会责任信息披露敷衍了事以应对政策。
其次，企业社会责任会计信息披露方式单一。目前，大多数公司仍然使用书面叙述而不是可量化的会计方法对企业进行社会责任信息披露。换句话说，定性信息披露超过定量披露，非会计基础信息居于主导地位。
最后，企业缺乏进行社会责任会计信息披露的意识。在实践中，企业社会责任信息通常由传统会计主体反映而不是基于社会责任相应的会计主体。近几年，很少有公司组织专门编译《企业社会责任会计信息披露报告》除了一些跨国公司。
由于以上讨论的情况,，中国企业社会责任会计信息披露不能达到加强企业社会责任的目的。为了实现这一目的，促进企业的价值，中国必须构建企业社会责任会计信息披露模式。
1Wang Ai Guo。，Zhang Zhi Hong, Shan dong Economic University，Jinan，P.R.China.
2、构建企业社会责任会计信息披露模式
2. 1 信息披露的目标
2. 1. 1 企业社会责任的目标
为什么公司愿意花很高的成本去承担社会责任?
一方面，履行企业社会责任能创造社会价值。从社会学的视角看，公司不仅仅是一种“经济人”，而是一个“社会人”。如果公司可以超越将微观利益最大化的传统目标，关心人在繁衍过程重点价值和强调对环境、消费者和社会的贡献，“负面外部性”这个在过程中产生的问题可以被解决，而且能实现社会福利最大化。
另一方面，履行企业社会责任可以促进企业的价值。企业社会责任是制约公司，而是在市场经济条件下获得自由。事实上，轴承公司社会责任成本很多，但是这也是展示企业素质和做免费广告宣传的完美方式。自愿承担企业社会责任可以获得公众的信任，最后就可以实现持续发展。
2. 1. 2 企业社会责任信息披露的目标
现在企业社会责任不仅能够创造社会价值也促进了企业的价值，所以企业积极承担社会责任和进行信息披露。随着社会问题变得越来越明显，企业应该意识到企业社会责任这种自然效应将来自经营的社会义务，而不是由外部力量。所以企业应不断加强履行企业社会责任的能力。有效的会计信息披露模式是一种重要的手段来实现这个目标。收入信息以及有关履行企业社会责任信息如环境、人力资源、产品服务、社会福利等应出示充分、清晰。
2. 2 信息披露的内容
为了构建模式为中国企业社会责任会计信息披露，这种模式的内容首先要搞清楚。
2. 2. 1 国外的相关实践
如今有关国家企业社会责任会计信息披露的内容无统一的国际标准。尽管发达国家参与早期研究中关于企业社会责任的基本内容，国与国之间仍然差别较大因为他们的不同的国情。例如，法国更关注有关员工福利的披露以及必须提交“社会资产负债表”；美国,信息披露注重环境方面的内容，特别强调土壤污染状况；英国更加注重人力资源的披露；德国给更强调企业对环境保护等。
在这方面具有代表性的就是有关社会投资组织国际研究。许多研究人员指出企业社会责任报告应该披露以下10个项目的信息。他们是环境性能、劳动权益、健康和安全操作、人权、社会经济发展和社会影响、公司治理、公司支付给政府、于利益相关者参与、供应链管理、企业规划和政策。与此同时，他们认为在创作目录时也应考虑以下问题。这些问题包括将度量标准和实质性的信息、及时性和有用地信息地披露给供应链监测、成本信息生产者和使用者，并分析和翻译为最终用户的信息。
尽管目前还没有统一的标准，国际研究和实践已经为企业社会责任会计信息披露
的内容提供依据。根据相关的国际研究，可以找出一些参考。首先，信息披露的内容应该努力提高企业社会责任信息披露的质量。第二，披露的内容应该努力增加信息的有用性。第三,披露的内容应该创造学习机制，然后不断完善披露机制。只有这样，才能加强企业社会责任。
2. 2. 2 中国实践模式选择
我们需要在利用国外的相关实践明确中国企业社会责任会计信息披露的内容，与此同时也应关注中国的实际情况。在摘要总结相关研究的基础上，我们认为，中国企业社会责任会计信息披露至少包括五个部分。
(1)经营收入所作出的贡献。经营收入的重要前提表现为其他企业社会责任。只有收入水平超过社会平均水平，企业才能使某些金融资源履行社会责任。因此，经营收入的信息不仅是传统财务信息披露报告的的内容，更是企业社会责任会计的主要内容。
(2)对改善环境所做的贡献。这里讨论的环境包括两种类型。一是生态环境，一般公司经营要求利益最大化，但他们的经营活动中往往忽视了公共利益，破坏生态环境。因此,有必要对企业负责制定有效措施,控制环境污染和维护生态平衡。另一个是社会经济环境。企业的发展靠他们的社会经济环境，所以企业应遵守商业道德进行严格地披露社会责任信息。
(3)对人力资源所作出的贡献。知识经济时代使人力资源成为重要的因素。投资人力资源不仅会给企业带来巨大的经济效益，也可以提高员工的素质和改善他们的生活条件。因此,所作出的贡献人力资源是必要的，以履行社会责任。公司应披露信息，开发、利用和保护的人力资源[5]。
(4)所作出的贡献，产品和服务。产品和服务的质量是企业在激烈的市场竞争中要想获得成功最有力的武器。所以公司应披露贡献自己的产品和服务，增加品牌知名度，树立了良好的企业形象。
(5)对社会福利所作出的贡献。因为企业拥有和消费社会资源，企业有责任提供必要的捐款，帮助社会。因此，企业应披露其对社会福利的贡献。例如，发展公共交通、医疗卫生服务、社会保险、市政建设、景观作品和其它慈善；提供平等的就业机会，特别是给就业弱势群体如失业、少数民族、妇女、残疾人,纳税和其他社会收费的时间等。
2. 3 披露的方式
2. 3. 1 国外的相关实践
在西方,不同的国家和企业以不同的方式披露社会责任。即使同一公司，它也许会用不同的方式披露内容。通常，有三种方式用于披露社会责任。
(1)书面叙述。作为最简单的方法，书面叙述主要利用书面记录来描述社会积极和消极的影响。例如，在美国，有一些公司在年度报告中为披露社会责任提出书面的
叙述。
(2)成本支出。这种方法是使用列示成本支出项目反映成本支出的企业社会责任。它通常会增加开支项目能获得成本数据报告的，它是最广泛应用的方式在环境责任。
(3)独立报告。这种方法能反映内容的企业社会责任，可以量化货币。但是这样也带来了一系列的问题，有时它也许不匹配成本效益原则。
2. 3. 2 中国的实践的选择
根据国外实践和我国国情，中国企业应该用不同的方法，根据不同的公司规模加强企业社会责任。
(1)小部分中小企业可以用书面叙述披露他们的内容。要求中小企业披露太多的生存和发展的主要问题这是不切实际的。这主要有两个原因，中小企业利用这种方式来说明他们的企业社会责任信息披露。一是他们承担社会责任限制，另一个是他们的会计人员的专业素质有限制，无法达到高披露要求。因此，中小企业应该使用一些简单的方法来揭示企业影响社会。一些非正式的风格或单词可以用来说明了影响企业的经营活动等社会环境的陈述，人力资源库存报告及其他特殊的书面报告。
(2)中型和部分大型企业可以在传统的财务报告添加一些社会责任信息的东西。例如,使用的环保设施可以列示在资产部分，在污染治理上的未来支出可以列示负债部分。在损益表中，也有一些东西可以单独设立，如环境控制消费、环境绿化费用，公共福利和捐赠支出等。对于难以计数的信息，企业还需要进行书面表述。
(3)大型企业，特别是上市公司，应该进行独立的企业社会责任报告。例如，企业社会责任的资产负债表可以用来反映数量和构成企业的资产和负债。企业社会责任利润表可以用来反映帐户平衡和盈利的企业社会责任；企业社会责任现金流量表可以被应用于动态反映了现金和现金等价物的变化对企业社会责任的影响。此外，公司可以附加声明，如社会影响力报告、附加值声明、比率分析声明等，能根据自己的特点设计出框架来声明。
2. 4 未来的创新模式
企业社会责任会计信息披露模式建设是一个动态的过程，是一个持续改进的过程。随着网络的不断创新网络和计算机技术，未来企业社会责任会计信息披露的模式应该朝电子化的方向不断发展。目前，许多企业开始披露社会责任信息通过网络电子。这种技术提供新的仪器加强企业社会责任。
首先，信息披露的方式已经信息化。在网络的帮助下，企业可以在提供企业社会责任信息上变得更容易和快速。例如，在有插入搜索功能网络企业社会责任报告中，用户只需要输入相关的词搜索相关企业社会责任信息即可获取相关信息。其次，披露时间更充分。在网络信息披露模式下到今年年底企业不必披露社会责任。他们可以根据自己的披露条件和用户的需求恰到好处披露。最后，呈现多种披露信息的方式。例如，企业可以利用电脑模块来实现人机交互披露企业社会责任信息或使用各种图表更
直观反映企业社会责任，或利用影像和声音等，从而使企业社会责任披露的界面更加美丽和人文。
3、结论
面临庞大的国际市场的压力，左右为难的生态环境和对对自主创新的高要求，完善企业社会责任会计信息披露让中国企业必须建立加强企业社会责任和促进企业生存和发展是很有必要的。首先在披露的内容上，企业应充分披露这些传统经营收入以及对提高环境、人力资源、产品服务、社会福利披露等。其次在披露信息的方式上，企业应该根据自己的规模用不同的方法。中小企业可以使用简单的方法如书面叙述，增加企业社会责任项目进入传统的报告等等。大型企业应该进行独立的企业社会责任报告，详细披露社会责任。最后指出，应该注意到企业社会责任会计信息披露模式的建设是一个动态的过程，需要不断提高的过程。作为现代科学技术的发展模式，企业社会责任信息披露应不断创新。在实践中只有逐步促进和提高模式，才可以加强企业社会责任，使中国的企业得到最终价值的提升。
Analysis of Accounting Disclosure Mode for Strengthening
Corporate Social Responsibility
Wang Ai Guo。，Zhang Zhi Hong
School of Accounting，Shan dong Economic University，Jinan，P.R.China，250014
Abstract:Corporate Social Responsibility (CSR) has become the social focus with the pressure of social problems. As we all know, accounting report and analysis have become an important instrument of strengthening CSR. The current situation and problems of Corporate Social Responsibility Accounting(CSRA)disclosure in China were analyzed firstly. Then，in the light of foreign feasible practice，the content, ways and future development of CSRA disclosure were pres-
ented. Finally，a mode of CSRA disclosure that fits Chinese enterprises was constructed. This mode attempts to strengthen CSR and promote the value of enterprises in China ultimately.
Keywords:Corporate Social Responsibility;Accounting Disclosure;Disclosure Mode
1 Current Situation and Problems of CSRA Disclosure in China
Along with the rapid development of economy in China，the social problems，such as unfair income distribution，the increasing employment pressure，severe resource waste，and environmental deterioration, etc are getting obviously. Especially in recent years，some multinational corporations ask Chinese corporations in their supply chain to implement Social Accountability 8000 (SA8000 ) to strengthen CSR in China .And accounting disclosure is one of the important instruments of strengthening CSR.
In China, the relevant studies about CSRA disclosure began with 1990，but there was still no comparatively perfect disclosure mode and systematic disclosure system. In practice，some corporations have attempted to disclose CSR information. But their content that disclosed is a little and their ways of disclosure are non一standard.The purpose of strengthening CSR couldn't be achieved through CSRA disclosure.
We can see that，at present，the stage of studying on CSRA disclosure mode in our country is in primary moment. And there are still many problems in CSRA disclosure for most enterprises in China. Then this situation would be illustrated in detail.
At first，the content of disclosure in China's corporation is and is different greatly in various enterprises，evenly in the same industry. Nowadays，there are few corporations that disclose CSR information comprehensively. Many corporations just disclose their contributions to society but not the adverse effect on society. Besides，because of the lack of uniform standards，there is a great
difference in the content of CSR disclosure. Then CSR disclosure becomes a camouflage for enterprises in China in order to deal with some policies in some degree.
Then，the way of CSRA disclosure is single. At present，most corporations still use written narrative but not the quantifiable accounting method to disclose CSR information. In other words，the qualitative disclosure is more than the quantitative disclosure，and the non-accounting ways are in the leading position .
Finally，corporations lack the consciousness of CSRA disclosure respectively. In practice，CSR information usually was reflected by traditional accounting subjects but not the corresponding accounting subjects based on social responsibility. There are few corporates compile “CSR Report" separately expect some multinational corporations in the last several years
Due to the situation such as discussed above，Chinese CSRA disclosure couldn't achieve the goal of strengthening CSR. In order to realize this and to promote the value of enterprises，a mode of CSRA disclosure that can be practiced in Chinese corporates should be constructed.
2 Construction of a Mode of CSRA Disclosure for Chinese Corporations
2. 1 Goal of disclosure
2. 1. 1 Goal of CSR
Why do corporations put CSR on their shoulders energetically now that high cost should be paid to bear the social responsibility?
On the one hand，performance of CSR could create social value. From the perspective of the sociology，corporate is more than an“Economic Man"，but is a“Social Man”.If corporates could exceed the traditional goals of maximizing microcosmic interests，care about people's value in process of reproduction and emphasize the contribution to environment，consumer and society，the “negative externalities" that issue from the process of operation could be solved and the social welfare maximization could be achieved.
On the other hand，performance of CSR could promote the value of corporates. CSR is more than a kind of restriction for corporations，but is a necessary way of getting free in market economy. Indeed，bearing the social responsibility cost corporations a lot，but it is also a perfect way of showing corporate qualities and generating free advertising. By taking on social responsibility voluntarily，corporations could gain the public trust. At last continuous development can be achieved easily than before for Chinese enterprises.
2. 1. 2 Goal of CSR disclosure
Now CSR not only could create social value but also promote the value of corporates，so corporates carry responsibility and accountability to perform and disclose CSR actively. Along with the social problems getting obviously，corporations should come to realize that CSR should be the natural effect derived from business operation in the society but not an obligation imposed by external
force. So corporations should strengthen the performance of CSR constantly. Effective accounting disclosure mode is one of the important instruments to realize this aim. Disclosure information on income as well as the information on performance of CSR in environment，human resources，product service，social welfare and so on should be presented fully and clearly.
2. 2 Content of disclosure
In order to construct a mode of CSRA disclosure for Chinese corporations, the content of this mode must be made clear firstly.
2. 2. 1 Relevant foreign practice
Nowadays there is no unified standard in the content of CSRA disclosure internationally. Though the developed countries are involved early in the research on CSR，the content of disclosure is still different greatly between countries because of their different national conditions. For example，in France，disclosure of employee benefit ismore concerned and“social balance sheet" is required to submit In America, disclose information on environment，especially the soil contamination problem is emphasized. Britain pays more attention to the disclosure of human resources. Germany gives greater emphasis on corporate contribution to environmental protection and so on.
The representative aspects is the study of Social Investment Organization(SIO)in international studies. Many researchers pointed out that the text of CSR reporting should disclose information on the following ten projects. They are Environmental Performance，Labor Rights，Health and Safety Practices，Human Rights，Community Economic Development and Social Impacts，Corporate Governance，Corporate Payments to Governments，Stakeholder Engagement，Supply Chain Management，Corporate Planning and Policies.Meanwhile，they also figured that the following problems should be considered while composing the content. These problems include Metrics and Materiality of Information，Timeliness and Usefulness of Information，Incentives to Disclose，Supply Chain Monitoring, Costs to Information Producers and Users，Analyzing and Translating Information for End Users.
Though there is no unified standard，international studies and practices provide foundation for the content of CSRA disclosure. According to relevant international studies，some illumination can be figured out. First，the content of disclosure should seek to increase the quality of CSR disclosed. Second，the content of disclosure should work to increase the uses of the information and the benefits to users of the information. Third，the content of disclosure should create mechanisms for learning and continuously improving disclosure systems. Only in this way，CSR could be strengthened really.
2. 2. 2 Practice choice of China
It need utilize the relevant foreign practices to make clear the content of Chinese CSRA disclosure，in the meantime the actual circumstances of China should be concerned. Based on
summarizing the related researches in this area, we think that at least the content of CSR disclosure for China enterprises should include such five parts.
(1)The contribution made to income. Income is the important precondition for the performance of other CSR. Only the level of earning exceeds social average level，corporations could make certain financial resources to perform CSR. Therefore, the information on income is
not only the content of traditional financial disclosure but also the prime content of CSRA disclosure.
(2)The contribution made to improvement of environment. The environment discussed here includes two types. One is the ecological environment. Generally corporations operate to maximize their interests，but their operating activities often neglect public interests and damage the ecological environment. So it is necessary for corporations to be responsible for making effective measures to control environmental pollution and maintain ecological balances. The other is the social economic environment. Corporate development relies on their social economic environment. So corporates should comply with commercial morality strictly to disclose CSR.
(3)The contribution made to human resources. Knowledge economy makes human resources be the significant factor. Investment to Human resources can bring great economical benefit not only to corporations but also to human being which derived from the improvement of employee's diathesis and their living conditions. Therefore，the contribution made to human resources is necessary to perform CSR. Corporations should disclose information on development，utilization and protection of human resources.
(4) The contribution made to product service. The quality of product/service is the critical weapon which corporates take advantage of to be successful in the intense market competition. So corporates should disclose their contribution to product/service to increase brand awareness and establish a good corporate image.
(5)The contribution made to social welfare. Because the social resources possessed and consumed by corporates are limited，corporates have obligations to supply necessary donation and help to society. This is corporate obligation as well as the important mean of establish good corporate image. Therefore，corporates should disclose their contribution to social welfare. For example，developing public transport，medical and health services，social insurance，municipal buildings，landscape works and other public utilities，subsidizing cultural education，PE and charity;giving the equal employment opportunities，especially giving employment to social vulnerable groups such as the unemployed，minorities，women，the handicapped;paying tax and other social charges in time and so on.
3. 2 Ways of disclosure
3. 2. 1 Relevant foreign practice
In the west，different countries and corporations disclose CSR in different ways. Even if the same corporate，it perhaps would use different ways when the content of disclosure is different. Usually，there
are three ways used to disclose CSR.
(1)The way of written narrative. As the simplest way，it mostly makes use of written record to describe the positive and passive influences on society. For example，in America，there are some corporates disclose CSR in Written Narrative that presented in their annual report.
(2)The way of cost outlay. This is the way that uses cost outlay items to reflect the cost outlay of CSR. It usually adds expenditure items that could get cost data into the report，and it is the most wildly used way in environmental liability.
(3)The way of making independent report. This way could reflect the content of CSR well and could be quantized in money. But this way also bring a series of problems，sometimes it maybe mismatch the“cost-benefit principle".
2. 3. 2 Practice choice of China
In light of foreign practice and China's conditions，Chinese corporations should use different ways according to different corporate scale in order to strengthen CSR.
(1)Small and partial medium-sized enterprises(SME ) could use written narrative to disclose their content. It is unrealistic to require SME to disclose too much for surviving and developing are their principal problems. There are two reasons for SME to use this way to illustrate their CSR disclosure. One is that they bear limited CSR，and the other is the professional qualities of their accounting personnel have difficulty to meet high disclosure requirement. Therefore，SME should use some simple ways to disclose corporate influences on society. Some informal styles or words can be used to illustrate the influence of enterprises' operation activities on society such as environmental statement, human resource inventory report and other specialized written report.
(2)Medium-sized and partial large enterprises could add some items of CSR into traditional financial reporting. For example, facilities used to environmental control can be listed in the assets section and future expenditure on pollution treatment can be listed in liabilities section of Balance Sheet(B. S.).In Income Statement，some items can be set up separately such as“environmental control expense"，"environmental greening expense，”public welfare and donation expenditure" and so on[8].Regarding to the unquantifiable information，corporations still need use the way of written narrative to disclose.
(3)Large business, especially the listed company, should make independent CSR Report. For example，“CSR Balance Sheet" can be used to reflect the quantity and composition of assets and liabilities on CSR.“CSR Income Statement" can be used to reflect accounts balance and profits on CSR;“CSR cash flow statement" can be used to dynamically reflect the changes of cash and cash equivalents on CSR. Besides，corporates could make supplementary statement, such as "Social Influence Report"，“Added Value Statement”，“Ratio Analysis Statement"，and could design the architecture of statement according to their own characteristics.
2. 4 Innovation of future mode
Construction of CSRA disclosure mode is a dynamic process and is a process of continuous improvement. Along with the continuous innovation of Internet and computer technology, the future mode of CSRA disclosure should develop towards eletronicalization and networking.At present，many corporations begin to disclose electronic CSR information by Internet. This technology provide new instrument of strengthening CSR.
Firstly，the ways of disclosure have been informative. With the help of Internet and IT, corporations could provide CSR information more easily and quickly. For example，by inserting searching function into networking CSR Report，users just need input relevant words to search related CSR information. Secondly, disclosure should be in time. Corporates needn't disclose CSR at the end of the year in the networking mode of information disclosure. They could disclose well-timed CSR according to own conditions and users' requirements. Lastly，diversified ways of disclosure can be presented. For example，corporates could make use of computer module to achieve man-machine interactive CSR disclosure，or make use of all kinds of diagrams to reflect more intuitive CSR, or make use of image and sound to introduce their CSR achievement and so on，thus make the interface of CSR disclosure more beautiful and humanistic.
3 Conclusions
Faced the large pressure from international market , dilemma of eco-environment , and the requirement about self-directed innovation，a mode of CSRA disclosure for China enterprises must be constructed to strengthen CSR and promote corporations to survive and develop.Firstly in the content of disclosure, corporations should fully disclose the information on traditional income as well as the information on improvement of environment，human resources, product service , social welfare and so on. Secondly in the ways of disclosure，corporations should use different ways according to respective scale.SME could use simple ways such as written narrative, adding CSR items into traditional statement and so on. Large business should make independent CSR Report to disclose CSR in detail. Lastly，a point should be noticed that the construction of CSRA disclosure mode is a dynamic process that needs to be improved continuously. As the development of modern science and technology, the mode of CSR disclosure should be continue to innovate. Only gradually promoting and improving the mode in practice, could CSR of China be strengthened really and could corporate value be promoted ultimately.
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Load and Ultimate Moment of Prestressed Concrete Action Under Overload-Cracking Load It has been shown that a variation in the external load acting on a prestressed beam results in a change in the location of the pressure line for beams in the elastic range.This is a fundamental principle of prestressed construction.In a normal prestressed beam,this shift in the location of the pressure line continues at a relatively uniform rate,as the external load is increased,to the point where cracks develop in the tension fiber.After the cracking load has been exceeded,the rate of movement in the pressure line decreases as additional load is applied,and a significant increase in the stress in the prestressing tendon and the resultant concrete force begins to take place.This change in the action of the internal moment continues until all movement of the pressure line ceases.The moment caused by loads that are applied thereafter is offset entirely by a corresponding and proportional change in the internal forces,just as in reinforced-concrete construction.This fact,that the load in the elastic range and the plastic range is carried by actions that are fundamentally different,is very significant and renders strength computations essential for all designs in order to ensure that adequate safety factors exist.This is true even though the stresses in the elastic range may conform to a recognized elastic design criterion. It should be noted that the load deflection curve is close to a straight line up to the cracking load and that the curve becomes progressively more curved as the load is increased above the cracking load.The curvature of the load-deflection curve for loads over the cracking load is due to the change in the basic internal resisting moment action that counteracts the applied loads,as described above,as well as to plastic strains that begin to take place in the steel and the concrete when stressed to high levels. In some structures it may be essential that the flexural members remain crack free even under significant overloads.This may be due to the structures’being exposed to exceptionally corrosive atmospheres during their useful life.In designing prestressed members to be used in special structures of this type,it may be necessary to compute the load that causes cracking of the tensile flange,in order to ensure that adequate safety against cracking is provided by the design.The computation of the moment that will cause cracking is also necessary to ensure compliance with some design criteria. Many tests have demonstrated that the load-deflection curves of prestressed beams are approximately linear up to and slightly in excess of the load that causes the first cracks in the tensile flange.(The linearity is a function of the rate at which the load is applied.)For this reason,normal elastic-design relationships can be used in computing the cracking load by simply determining the load that results in a net tensile stress in the tensile flange(prestress minus the effects of the applied loads)that is equal to the tensile strength of the concrete.It is customary to assume that the flexural tensile strength of the concrete is equal to the modulus of rupture of the
E---MARKETING (From:E--Marketing by Judy Strauss,Adel El--Ansary,Raymond Frost---3rd ed.1999 by Pearson Education pp .G4-G25.) As the growth of https://www.doczj.com/doc/0218777675.html, shows, some marketing principles never change.Markets always welcome an innovative new product, even in a crowded field of competitors ,as long as it provides customer value.Also,Google`s success shows that customers trust good brands and that well-crafted marketing mix strategies can be effective in helping newcomers enter crowded markets. Nevertheless, organizations are scrambling to determine how they can use information technology profitably and to understand what technology means for their business strategies. Marketers want to know which of their time-ested concepts will be enhanced by the Internet, databases,wireless mobile devices, and other technologies. The rapid growth of the Internet and subsequent bursting of the dot-com bubble has marketers wondering,"What next?" This article attempts to answer these questions through careful and systematic examination of successful e-mar-keting strategies in light of proven traditional marketing practices. （Sales Promotion;E--Marketing；Internet；Strategic Planning ） 1.What is E--Marketing E--Marketing is the application of a broad range of information technologies for: Transforming marketing strategies to create more customer value through more effective segmentation ,and positioning strategies；More efficiently planning and executing the conception, distribution promotion,and pricing of goods,services,and ideas;andCreating exchanges that satisfy individual consumer and organizational customers` objectives. This definition sounds a lot like the definition of traditional marketing. Another way to view it is that e-marketing is the result of information technology applied to traditional marketing. E-marketing affects traditional marketing in two ways. First,it increases efficiency in traditional marketing strategies.The transformation results in new business models that add customer value and/or increase company profitability.
当今时代是一个自动化时代，交通灯控制等很多行业的设备都与计算机密切相关。因此，一个好的交通灯控制系统，将给道路拥挤，违章控制等方面给予技术革新。随着大规模集成电路及计算机技术的迅速发展，以及人工智能在控制技术方面的广泛运用，智能设备有了很大的发展，是现代科技发展的主流方向。本文介绍了一个智能交通的系统的设计。该智能交通灯控制系统可以实现的功能有：对某市区的四个主要交通路口进行控制：个路口有固定的工作周期，并且在道路拥挤时中控制中心能改变其周期：对路口违章的机动车能够即时拍照，并提取车牌号。在世界范围内，一个以微电子技术，计算机和通信技术为先导的，一信息技术和信息产业为中心的信息革命方兴未艾。而计算机技术怎样与实际应用更有效的结合并有效的发挥其作用是科学界最热门的话题，也是当今计算机应用中空前活跃的领域。本文主要从单片机的应用上来实现十字路口交通灯智能化的管理，用以控制过往车辆的正常运作。 研究交通的目的是为了优化运输，人流以及货流。由于道路使用者的不断增加，现有资源和基础设施有限，智能交通控制将成为一个非常重要的课题。但是，智能交通控制的应用还存在局限性。例如避免交通拥堵被认为是对环境和经济都有利的，但改善交通流也可能导致需求增加。交通仿真有几个不同的模型。在研究中，我们着重于微观模型，该模型能模仿单独车辆的行为，从而模仿动态的车辆组。 由于低效率的交通控制，汽车在城市交通中都经历过长时间的行进。采用先进的传感器和智能优化算法来优化交通灯控制系统，将会是非常有益的。优化交通灯开关，增加道路容量和流量，可以防止交通堵塞，交通信号灯控制是一个复杂的优化问题和几种智能算法的融合，如模糊逻辑，进化算法，和聚类算法已经在使用，试图解决这一问题，本文提出一种基于多代理聚类算法控制交通信号灯。 在我们的方法中，聚类算法与道路使用者的价值函数是用来确定每个交通灯的最优决策的，这项决定是基于所有道路使用者站在交通路口累积投票，通过估计每辆车的好处(或收益)来确定绿灯时间增益值与总时间是有差异的，它希望在它往返的时候等待，如果灯是红色，或者灯是绿色。等待，直到车辆到达目的地，通过有聚类算法的基础设施，最后经过监测车的监测。 我们对自己的聚类算法模型和其它使用绿灯模拟器的系统做了比较。绿灯模拟器是一个交通模拟器，监控交通流量统计，如平均等待时间，并测试不同的交通灯控制器。结果表明，在拥挤的交通条件下，聚类控制器性能优于其它所有测试的非自适应控制器，我们也测试理论上的平均等待时间，用以选择车辆通过市区的道路，并表明，道路使用者采用合作学习的方法可避免交通瓶颈。 本文安排如下：第2部分叙述如何建立交通模型，预测交通情况和控制交通。第3部分是就相关问题得出结论。第4部分说明了现在正在进一步研究的事实，并介绍了我们的新思想。
forced concrete structure reinforced with an overviewRein Since the reform and opening up, with the national economy's rapid and sustained development of a reinforced concrete structure built, reinforced with the development of technology has been great. Therefore, to promote the use of advanced technology reinforced connecting to improve project quality and speed up the pace of construction, improve labor productivity, reduce costs, and is of great significance. Reinforced steel bars connecting technologies can be divided into two broad categories linking welding machinery and steel. There are six types of welding steel welding methods, and some apply to the prefabricated plant, and some apply to the construction site, some of both apply. There are three types of machinery commonly used reinforcement linking method primarily applicable to the construction site. Ways has its own characteristics and different application, and in the continuous development and improvement. In actual production, should be based on specific conditions of work, working environment and technical requirements, the choice of suitable methods to achieve the best overall efficiency. 1、steel mechanical link 1.1 radial squeeze link Will be a steel sleeve in two sets to the highly-reinforced Department with superhigh pressure hydraulic equipment (squeeze tongs) along steel sleeve radial squeeze steel casing, in squeezing out tongs squeeze pressure role of a steel sleeve plasticity deformation closely integrated with reinforced through reinforced steel sleeve and Wang Liang's Position will be two solid steel bars linked Characteristic: Connect intensity to be high, performance reliable, can bear high stress draw and pigeonhole the load and tired load repeatedly.
Journal of Industrial Textiles https://www.doczj.com/doc/0218777675.html,/ Optimization of Parameters for the Production of Needlepunched Nonwoven Geotextiles Amit Rawal, Subhash Anand and Tahir Shah 2008 37: 341Journal of Industrial Textiles DOI: 10.1177/1528083707081594 The online version of this article can be found at: https://www.doczj.com/doc/0218777675.html,/content/37/4/341 Published by: https://www.doczj.com/doc/0218777675.html, can be found at:Journal of Industrial TextilesAdditional services and information for https://www.doczj.com/doc/0218777675.html,/cgi/alertsEmail Alerts: https://www.doczj.com/doc/0218777675.html,/subscriptionsSubscriptions: https://www.doczj.com/doc/0218777675.html,/journalsReprints.navReprints: https://www.doczj.com/doc/0218777675.html,/journalsPermissions.navPermissions: https://www.doczj.com/doc/0218777675.html,/content/37/4/341.refs.htmlCitations: - Mar 28, 2008Version of Record >>
外文文献： Risk Analysis of the International Construction Project By: Paul Stanford Kupakuwana Cost Engineering Vol. 51/No. 9 September 2009 ABSTRACT This analysis used a case study methodology to analyse the issues surrounding the partial collapse of the roof of a building housing the headquarters of the Standards Association of Zimbabwe (SAZ). In particular, it examined the prior roles played by the team of construction professionals. The analysis revealed that the SAZ’s traditional construction project was generally characterized by high risk. There was a clear indication of the failure of a contractor and architects in preventing and/or mitigating potential construction problems as alleged by the plaintiff. It was reasonable to conclude that between them the defects should have been detected earlier and rectified in good time before the partial roof failure. It appeared justified for the plaintiff to have brought a negligence claim against both the contractor and the architects. The risk analysis facilitated, through its multi-dimensional approach to a critical examination of a construction problem, the identification of an effective risk management strategy for future construction projects. It further served to emphasize the point that clients are becoming more demanding, more discerning, and less willing to accept risk without recompense. Clients do not want surprise, and are more likely to engage in litigation when things go wrong. KEY WORDS:Arbitration, claims, construction, contracts, litigation, project and risk The structural design of the reinforced concrete elements was done by consulting engineers Knight Piesold (KP). Quantity surveying services were provided by Hawkins, Leshnick & Bath (HLB). The contract was awarded to Central African Building Corporation (CABCO) who was also responsible for the provision of a specialist roof structure using patented “gang nail” roof
毕业论文外文文献翻译 毕业设计（论文）题目关于企业内部环境绩效审计的研究翻译题目最高审计机关的环境审计活动 学院会计学院 专业会计学 姓名张军芳 班级09020615 学号09027927 指导教师何瑞雄
最高审计机关的环境审计活动 1最高审计机关越来越多的活跃在环境审计领域。特别是1993-1996年期间，工作组已检测到环境审计活动坚定的数量增长。首先，越来越多的最高审计机关已经活跃在这个领域。其次是积极的最高审计机关，甚至变得更加活跃：他们分配较大部分的审计资源给这类工作，同时出版更多环保审计报告。表1显示了平均数字。然而，这里是机构间差异较大。例如，环境报告的数量变化，每个审计机关从1到36份报告不等。 1996-1999年期间，结果是不那么容易诠释。第一，活跃在环境审计领域的最高审计机关数量并没有太大变化。“活性基团”的组成没有保持相同的：一些最高审计机关进入，而其他最高审计机关离开了团队。环境审计花费的时间量略有增加。二，但是，审计报告数量略有下降，1996年和1999年之间。这些数字可能反映了从量到质的转变。这个信号解释了在过去三年从规律性审计到绩效审计的转变（1994-1996年，20％的规律性审计和44％绩效审计;1997-1999：16％规律性审计和绩效审计54％）。在一般情况下，绩效审计需要更多的资源。我们必须认识到审计的范围可能急剧变化。在将来，再将来开发一些其他方式去测算人们工作量而不是计算通过花费的时间和发表的报告会是很有趣的。 在2000年，有62个响应了最高审计机关并向工作组提供了更详细的关于他们自1997年以来公布的工作信息。在1997-1999年，这62个最高审计机关公布的560个环境审计报告。当然，这些报告反映了一个庞大的身躯，可用于其他机构的经验。环境审计报告的参考书目可在网站上的最高审计机关国际组织的工作组看到。这里这个信息是用来给最高审计机关的审计工作的内容更多一些洞察。 自1997年以来，少数环境审计是规律性审计（560篇报告中有87篇，占16％）。大多数审计绩效审计（560篇报告中有304篇，占54％），或组合的规律性和绩效审计（560篇报告中有169篇，占30％）。如前文所述，绩效审计是一个广泛的概念。在实践中，绩效审计往往集中于环保计划的实施（560篇报告中有264篇，占47％），符合国家环保法律，法规的，由政府部门，部委和/或其他机构的任务给访问（560篇报告中有212篇，占38％）。此外，审计经常被列入政府的环境管理系统（560篇报告中有156篇，占28％）。下面的元素得到了关注审计报告：影响或影响现有的国家环境计划非环保项目对环境的影响;环境政策;由政府遵守国际义务和承诺的10％至20％。许多绩效审计包括以上提到的要素之一。 1本文译自：S. Van Leeuwen.(2004).’’Developments in Environmental Auditing by Supreme Audit Institutions’’ Environmental Management Vol. 33, No. 2, pp. 163–1721
外文翻译 原文 Marketing Material Source：Marketing Management Author：Philip Kotler Marketing Channels To reach a target market, the marketer uses three kinds of marketing channels. Communication channels deliver messages to and receive messages from target buyers. They include newspapers, magazines, radio, television, mail, telephone, billboards, posters, fliers, CDs, audiotapes, and the Internet. Beyond these, communications are conveyed by facial expressions and clothing, the look of retail stores, and many other media. Marketers are increasingly adding dialogue channels (e-mail and toll-free numbers) to counterbalance the more normal monologue channels (such as ads). The marketer uses distribution channels to display or deliver the physical product or service to the buyer or user. There are physical distribution channels and service distribution channels, which include warehouses, transportation vehicles, and various trade channels such as distributors, wholesalers, and retailers. The marketer also uses selling channels to effect transactions with potential buyers. Selling channels include not only the distributors and retailers but also the banks and insurance companies that facilitate transactions. Marketers clearly face a design problem in choosing the best mix of communication, distribution, and selling channels for their offerings. Supply Chain Whereas marketing channels connect the marketer to the target buyers, the supply chain describes a longer channel stretching from raw materials to components to final products that are carried to final buyers. For example, the supply chain for women’s purses starts with hides, tanning operations, cutting operations, manufacturing, and the marketing channels that bring products to customers. This supply chain represents a value delivery system. Each company captures only a certain percentage of the total value generated by the supply chain. When a company acquires competitors or moves upstream or downstream, its aim is
英文 Because of the rapid development of our economy resulting in the car number of large and medium-sized cities surged and the urban traffic, is facing serious test, leading to the traffic problem increasingly serious, its basically are behaved as follows: traffic accident frequency, to the human life safety enormous threat, Traffic congestion, resulting in serious travel time increases, energy consumption increase; Air pollution and noise pollution degree of deepening, etc. Daily traffic jams become people commonplace and had to endure. In this context, in combination with the actual situation of urban road traffic, develop truly suitable for our own characteristics of intelligent signal control system has become the main task. Preface In practical application at home and abroad, according to the actual traffic signal control application inspection, planar independent intersection signal control basic using set cycle, much time set cycle, half induction, whole sensor etc in several ways. The former two control mode is completely based on planar intersection always traffic flow data of statistical investigation, due to traffic flow the existence of variable sex and randomicity, the two methods have traffic efficiency is low, the scheme, the defects of aging and half inductive and all the inductive the two methods are in the former two ways based on increased vehicle detector and according to the information provided to adjust cycle is long and green letter of vehicle, it than random arrived adaptability bigger, can make vehicles in the parking cord before as few parking, achieve traffic flowing effect In modern industrial production,current,voltage,temperature, pressure, and flow rate, velocity, and switch quantity are common mainly controlled parameter. For example: in metallurgical industry, chemical production, power engineering, the papermaking industry, machinery and food processing and so on many domains, people need to transport the orderly control. By single chip microcomputer to control of traffic, not only has the convenient control, configuration simple and flexible wait for an advantage, but also can greatly improve the technical index by control quantity, thus greatly improve product quality and quantity. Therefore, the monolithic integrated circuit to the traffic light control problem is an industrial production we often encounter problems. In the course of industrial production, there are many industries have lots of traffic equipment, in the current system, most of the traffic control signal is accomplished by relays, but relays response time is long, sensitivity low, long-term after use, fault opportunity increases greatly, and adopts single-chip microcomputer control, the accuracy of far greater than relays, short response time, software reliability, not because working time reduced its performance sake, compared with, this solution has the high feasibility. About AT89C51 (1)function characteristics description: AT89C51 is a low power consumption, high performance CMOS8 bit micro-controller, has the 8K in system programmable Flash memory. Use high-density Atmel company the beltpassword nonvolatile storage technology and manufacturing, and industrial 80S51 product instructions and pin fully compatible. Chip Flash allow program memory in system programmable, also suitable for conventional programmer. In a single chip, have dexterous 8 bits CPU and in system programmable Flash, make AT89C51 for many embedded control application system provides the high flexible, super efficient solution. AT89C51 has the following standard function: 8k bytes Flash, 256 bytes RAM, 32-bit I/O mouth line, the watchdog timer, two data pointer, three 16 timer/counter, a 6 vector level 2 interrupt structure, full-duplex serial port, piece inside crystals timely clock circuit. In addition, AT89C51 can drop to 0Hz static logic operation, support two software can choose power saving mode. Idle mode, the CPU to stop working, allowing the RAM, timer/counter, serial ports, interruption continue to work. Power lost protection mode, RAM content being saved, has been frozen, microcontroller all work stop, until the next interruption or hardware reset so far. As shown in