本科毕业论文外文翻译外文译文题目（中文）：营运能力比率分析
学院: 文法与经济学院
专业: 法学
学号: 201206114002
学生姓名: 周敏
指导教师: 朱新玲
日期: 二○一一年十二月
武汉科技大学本科毕业论文外文翻译
Operating Capacity Ratio Analysis
Author: Frank J. Fabozzi .Pamela P. Peterson Material Source:《Financial Management and Analysis
营运能力比率分析
作者：弗兰克.J.法财务管理与分析
博奇，帕梅拉.P.彼得
1.财务比率分析
通过财务分析，可以使不同的信息使用者得到有关企业营运状况和财务状况的信息。这些信息都是很有价值的，它可以帮助企业经营者全面了解企业的营运状况，可以帮助企业投资者预测投资风险和投资报酬，做出投资、继续投资或转移投资的决策。
2.经营比率
经营比率即周转比率，它在很大程度上可以用来评估特定资产产生的利益，诸如存货、应收账款可以用来评价公司全部资产产生的利润。
3.存货的管理
存货周转率表明公司已销售货物和服务的使用效率。存货周转率是企业营业成本与存货间的比率：存货周转率＝营业成本／平均存货
4.应收账款的管理
就像评估存货周转一样，我们可以用应收账款和信用政策评估一个公司的经营管理水平。应收账款周转率是评价企业运用信用政策效率的一种方法。提供信用期限是为了刺激销售。信用政策的使用，是为了防止客户出现不履行承诺的可能性。延长信用期限的好处就同净赊销－销售应该收到的现金少于实际到账的。
应收账款周转率＝营业收入净额／应收账款平均余额
5.全部资产的管理
存货周转率和应收账款周转率反映的是特定资产使用的效率。为了更加全面的反映一个公司的生产经营能力，我们可以将一定时期的营业收入和资产总额进行比较。
一种方法就是使用总资产周转率，这个指标告诉我们年度内一个公司在销售环节总资产的周转次数。总资产周转率＝销售收入净额／平均资产总额另一种方法是只注重固定资产，公司的长期、有形资产。固定资产周转率是固定资产和固定资产平均净值的比值。固定资产周转率＝销售收入净额／固定资产平均净值
6.应收账款的管理
当一个公司允许其客户在以后的日子里支付商品或服务的款项时，就产生了应收账款。允许客户在收到商品或服务后付款，这就给了客户信用，也就是所谓的商业信用。商业信用又称商品信用或者贸易信用，是一种非正式的信用，它不像其它形式的信用，商业信用通常不需要以票据为根据，而是自发产生的：当客户购买商品或服务，随之产生了商业信用。
应收账款的监控：通过财务比率和账龄分析表，可以监督应收账款的管理。依靠财务比率，我们可以更加全面了解应收账款的回收速度。账龄分析表表明应收账款的拖欠时间，有助于找到一个更加详细的收款策略。
通过信用天数的计算，可以找到快速收回应收账款的方法。信用天数就是在某个时间点（或者说，在最后一年）应收账款余额和日赊金额（平均每天的信用销售额）的比值，即信用天数=应收账款／日赊销额。信用天数，也称平均收款期和赊销期，衡量的是应收账款的平均收帐时间。
7.存货的管理
存货是最终销售商品的库存。存货包括原材料、在产品和可供出售的产成品。存货的多少取决于很多因素。正如应收账款，投资存货的成本和存货不足的成本之间要有所权衡。有时候存货成本过多和有时候存货成本太少。
持有存货的理由：持有存货的理由有好几个。其中最明显的理由是，如果你销售一种产品，你不能没有存货就做交易。还有一个重要原因是，存货的制造是需要一定的时间的，不能很快就完工。你可能会有一些不同阶段生产的库存。这就是所说的生产过程。
为了防止销售额远远超出预期，你也会想要更多的库存产品在身边。为了应对一些突发事件，比如说生产的改变，原材料成本的改变，你也更多的会想要储备投机库存。
此外，一些企业会利用足够的存货来满足合同协议。例如，一个零售店，区域内唯一的经销商或产品的代表地区，可能需要储备一些以供出售的库存商品。
涉及存货投资的决定，比如说存货最小收益（例如满足交易和预防的需要）等于边际成本（例如运输成本）。边际收益等于边际成本，表明财富最大化。
存货管理模型：存货管理模型有很多，但是基本思想都是相同的，那就是存货成本最小化。经济订货批量模型：经济订货量（EOQ）模型可以帮助我们决定一个合适的库存量，使得在整个过程中总库存的成本是最低的。经济订货模型有记下几个假设：①存货是第一时间收到的。②库存是在一段时间内统一使用的③库存短缺是不可取的。
基于这些假设，每一次在管理存货的时候，通过订购特定数量的存货－也就是所谓的经济订货量，能够使企业存货成本最小化－即运费和订货成本之和最小。
存货管理的监控：与监控应收账款一样，我们可以通过分析财务比率来监控存货。存货持有天数就是某个时点存货的美元价值与平均日销货成本的比值，即存货持有天数=存货/平均日销成本，这一比率用来估计销售存货的天数。
此比率可以用来评估日销货价值。与所需货物评估相结合，可以帮助你制定生产与购货计划。另一种监控存货的方法是存货周转率—表示一定时期内销售的（销货成本）与该期期末（存货）的比值，即存货周转率=产品销售成本/存货。
存货周转率表明在一段时间内，公司存货（从原材料到销售商品）的平均周转次数。假设企业存货周转率为五次，那就意味着一年内该企业存货投资和存货销售一共完成了五次周转。如果周转低于正常情况，可能暗示着生产缓慢或者销售缓慢，这也许就需要增加销售奖励或者提供价格折扣来扭转这一情况。然而，存货周转率的分析也不是单一的。高存货周转率是好是坏？这不能一概而论。存货周转率越高公司存货使用效率高，但同时也意味着该公司可能会出现存货短缺的现象。没有足够的存货会引起销售减少和客户友好程度的下降。将存货周转率分析与盈利能力分析相结合，可以进一步帮助你了解存货是否适量。
流动资产的管理，需要将过多与资产相关的成本和拥有足够资产所带来的益处相平衡。虽然各产业间商业惯例和风俗不同，但应收账款管理的共同理念是一样的，就是在考虑基金成本和坏帐产生的可能性时，要通过扩大信用来鼓励商品销售并保持竞争力。管理存货时，由于销售商品的性质在很大程度上决定了库存的类型，所以各企业对于存货管理的投资都是不一样的。经济订货批量模型和准时制管理技术可以帮助财务经理管理库存投资。
关于应收账款和存货的决定，他们的共同目的都是为了减少短期资产的投资。但如果没有足够的资产，你将会发生成本，所以你必须做一些资产方面的投资。在销售方面，如果你缺乏足够的存货或者你未能提供具有竞争力的信用证条款，你可能
就会败给你的竞争对手。
应收账款的管理，涉及到销售增长带来的利润和信贷成本之间的权衡。（比如说，资金的机会成本和信用客户的默认值。）信用政策和搜集政策的制定，必须要考虑销售增长所带来的利润和延长信贷期限所带来的成本。
存货的管理，涉及了拥有足够存货满足需求所带来的益处和存货成本之间的权衡。（例如，资金的机会成本，存储，折旧）。
存货管理模型，比如说经济订货量模型、切合时宜技术，都可以作为存货分析的一种方法，通过分析降低存货成本。
Using financial ratio analysis
Financial analysis provides information concerning a firm’s operating performa nce and financial condition. This information is useful to analysis in evaluating a firm’s operation and to an investor in evaluating the risk and potential returns to investing in a firm’s securities.
Activity ratios
Activity ratios—for the most part, turnover ratios—can be used to evaluate the benefits produced by specific assets, such as inventory or accounts receivable or to evaluate the benefits produced by the totality of the firm’s assets.
Inventory management .
The inventory turnover ratio indicates how quickly a firm has used inventory to generate the goods and services that are sold. The inventory turnover is the ratio of the cost of goods sold to inventory:
Inventory turnover ratio=Cost of goods sold/Inventory
Accounts receivable management
In much the same way we evaluated inventory turnover, we can evaluate a firm’s management of its accounts receivable and its credit policy. The accounts receivable turnover ratio is a measure of how effectively a firm is using credit extended to customers. The reason for extending credit is to increase sales. The downside to extending credit is the possibility of default—customers not paying when promised. The benefit obtained from extending credit is referred to as net credit sales—sales on credit less returns and refunds.
Accounts receivable turnover=Net credit sales/Accounts receivable
Overall asset management
The inventory and accounts receivable turnover ratios reflect the benefits obtained from the use of specific assets (inventory and accounts receivable.)For a more general picture of the productivity of the firm, we can compare the sales during a period with the total assets that generated these sales.
One way is with the total asset turnover ratio which tells us how many times during the year the value of a firm’s total assets is generated in sales:
Total assets turnover=Sales/Total assets
An alternative is to focus only on fixed assets, the long-term, tangible assets of the firm. The fixed asset turnover is the ratio of sales to fixed assets:
Fixed asset turnover ratio=Sales/Fixed assets
Receivables Management When a firm allows customers to pay for goods and services
at a later date, it creates accounts receivable. By allowing customers to pay some time after they receive the goods or services, you are granting credit, which we refer to as trade credit. Trade credit, also referred to as merchandise credit or dealer credit, is an informal credit arrangement. Unlike other forms of credit, trade credit is not usually evidenced by notes, but rather is generated spontaneously: Trade credit is granted when a customer buys goods or services.
Monitoring Accounts Receivable: You can monitor how well accounts receivable are managed using financial ratios and aging schedules. Financial ratios can be used to get an overall picture of how fast we collect on accounts receivable. Aging schedules, which are breakdowns of the accounts receivable by how long they have been around, help you get a more detailed picture of your collection efforts.
You can get an idea of how quickly we collect our accounts receivable by calculating the Number of Days of Credit ,which is the ratio of the balance in accounts receivable at a point in time (say, at the end of a year) to the credit sales per day (on average, the dollar amount of credit sales during a day):
Number of days of credit = Accounts receivable/Credit sales per day
The number of days credit ratio, also referred to as the average collection period and days sales outstanding (DSO), measures how long , on average, it takes us to collect on our accounts receivable.
Inventory Management
Inventory is the stock of physical goods for eventual sale. Inventory consists of raw material, work-in-process, and finished goods available for sale. There are many factors in a decision of how much inventory to have on hand. As with accounts receivable, there is a tradeoff between the costs of investing in inventory and the costs of insufficient inventory. There’s a cost to too much inventory and there’s a cost of too little invento ry.
Reasons for Holding Inventory: There are several reasons to hold inventory. The most obvious is that if you sell a product, you can’t transact business without inventory. Another obvious reason is that goods cannot be manufactured instantaneously. If you manufacture goods, you will likely have some inventory in various stages of production. This is referred to as work-in-process.
You also may want to have some inventory of finished goods in case sales are greater than expected. Or you may want to hold some speculative inventory for dealing with events such as a change in the product or a change in the cost of the raw materials.
Further, some firms hold inventory to satisfy contractual agreements. For example, a
retail outlet that is the sole distributor or representative of a product in a region, may be required to carry a specified inventory of goods for sale.
The decision to invest in inventory involves, ultimately, determining the level of inventory such that the marginal benefit (such as providing for transactions and precautionary needs) equal the marginal cost (such as carrying costs). The level of inventory at which the marginal benefits equal the marginal cost is the owners’ wealth maximizing level.
Models of Inventory Management: There are alternative models for inventory management, but the basic idea for all of them is the same: Minimize inventory costs.
The Economic Order Quantity Model: The Economic Order Quantity (EOQ) model helps us determine what quantity of inventory to order each time we order so that total inventory costs throughout the period are minimized. The economic order quantity model assumes that:
1. Inventory is received instantaneously.
2. Inventory is used uniformly over the period.
3. Inventory shortages are not desirable.
With these assumptions, firms can minimize the cost of inventory—the sum of the carrying costs and the ordering costs—by ordering a specific amount of inventory, referred to as the economic order quantity, each time they run out of inventory.
Monitoring Inventory Management: We can monitor inventory by looking at financial ratios in much the same way we can monitor receivables. The number of days of inventory is the ratio of the dollar value of inventory at a point in time to the cost of goods sold per day:
Number of days of inventory = Inventory/Average day’s cost of goods sold,
This ratio is an estimate of the number of days’ worth of sales you have on hand. Combined with an estimate of the demand for your goods, this ratio helps you in planning your production and purchasing of goods. Another way to monitor inventory is the inventory turnover ratio—the ratio of what you sell over a period (the cost of goods sold) to what you have on hand at the end of that period (inventory):
Inventory turnover =Cost of goods sold/Inventory,
The inventory turnover ratio tells you, on average, how many times inventory flows through the firm—from raw materials to goods sold—during the period. If the typical inventory turnover for a firm is, say, five times, that means that the firm completes the cycles of investing in inventory and selling in five times in the year. If the turnover is less
than usual, this may suggest either production is slower (resulting in relatively more work-in-process) or that sales are sluggish and perhaps need a boost from providing sales incentives or discounting prices.
Also, interpretation of an inventory turnover ratio is not straightforward. Is a higher turnover good or bad? It could be either. A high turnover may mean that the firm is using its investment in inventory efficiently. But it might mean that the firm is risking a shortage of inventory. Not keeping enough on hand (relative to what is sold)incurs a chance of lost sales and customer goodwill. Using inventory turnover ratios along with measures of profitability can give you a better idea of whether you are getting an adequate return on your investment in inventory.
The management of current assets requires balancing the cost of having too much tied up in the asset against the benefits of having a sufficient amount of the assets on hand. Though business practices and customs differ among industries, the general idea in the management of receivables is to grant credit to encourage sales and stay competitive, while considering the cost of tying up funds and of possible incurring bad debts. In the management of inventory, the investment in inventory differs among industries since the nature of the goods for sales dictates in large part the type of inventory required. The economic order quantity model and the just-in-time management technique can aid the financial manager in managing the investment in inventory.
The common purpose of decisions related to accounts receivable and inventory is to minimize investment in short-term assets. But in all cases, you must have some investment in the asset because you will incur costs if you do not have enough of the asset. If you lack sufficient inventory or you fail to offer competitive credit terms, you may lose sales to your competitors.
Receivable management involves a tradeoff between the benefits of increased sales and the costs of credit (for example, the opportunity cost of funds and defaults by credit customers).
Credit and collection policies must be formulated to consider the benefits arising from increasing sales and the costs associated with extending credit.
Inventory management involves a tradeoff between the benefits of having sufficient inventory to meet demand and the costs of inventory (for example, the opportunity cost of funds, storage, and obsolescence).
Models of inventory management, such as the economic order quantity model and the just-in-time technique, can be used to analyze and minimize the costs of inventory.
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/1512732586.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/1512732586.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/1512732586.html,/content/37/4/341 Published by: https://www.doczj.com/doc/1512732586.html, can be found at:Journal of Industrial TextilesAdditional services and information for https://www.doczj.com/doc/1512732586.html,/cgi/alertsEmail Alerts: https://www.doczj.com/doc/1512732586.html,/subscriptionsSubscriptions: https://www.doczj.com/doc/1512732586.html,/journalsReprints.navReprints: https://www.doczj.com/doc/1512732586.html,/journalsPermissions.navPermissions: https://www.doczj.com/doc/1512732586.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