比较增值税与零售税
理查德费冉，泰蕾兹德麦圭尔
公共经济学杂志
2011 年4 月
增值税概述
作为政府收入的主要来源的增值税正在被130 多个国家所使用。增值税是一个普遍的，基础广泛的消费税，增加商品和服务的价值评估上。增值税是在生产的每一个阶段普遍征收的附加值，一个让卖方为他们对自己购买的商品和服务（进项税额）支付其销售的商品和服务上收集到的税种的税收信贷机制（销项税额）。
一般而言，增值税有以下几层含义：一个普通税适用于所有涉及生产和销售商品和提供服务的商业活动；消费税最终由消费者承担；是间接征收消费的商品或服务价格的一部分；在每个阶段的生产和分配阶段间接税可见多级税收征收消费的商品或服务价格；一个小幅收税款，已被控在其所有的采购系统，它采用的是由卖方收取了相应的信贷索赔其所有销售的增值税或增值税的部分付款。增值税纳税义务的计算方法有三种：信贷发票的方法—加减法，和另外的两种方法。只有信用发票的方法是相对使用广泛的，这种方法涉及此列。信贷发票的方法，突出了增值税的定义功能：使用销项税（收集销售税）和进项税（采购缴纳的税款）。一般纳税人收取的增值税应税销售额和应税采购所支付的增值税之间的差额作为计算其增值税纳税义务。这种方法需要使用发票，分别列出了所有应税销售额的增值税部分。销售发票的卖方成为买方的购货发票。销售发票显示，收取的销项税额和购货发票显示支付的进项税额。总之，纳税人使用发票抵免的计算方法以下列方式汇到税务机关的增值税额如下：骨料的销售发票中的增值税（销项税额）；聚合在购货发票所示的增值税（进项税额）；减去进项税额从销项税额和任何余额汇给政府；在事件的进项税大于销项税一般需退款。美国是唯一的不征收增值税国家层次上的经济合作与发展组织的成员，然而，增值税已经成为广泛认可的联邦税收改革的辩论中的重要选项。
一般增值税计算
分析正在实施的增值税，它提供了一个简单的例子说明如何在面包生产实施增值税。此例为：一个农民的增长和销售小麦到米勒，研磨成面粉的小麦。米勒销售的面粉，面包师，使面团和烤面包。面包，然后出售给杂货店，卖面包给最终消费者。在面包
生产的每个阶段，由卖方增加值，增值税征收的数额。为了确保增值税，仅在由生产者增加的价值征收，增值税使用发票信贷机制。因此，卖面包的杂货店，面包店收集增值税30元，并声称输入信用15元，支付的增值税时，贝克购买面粉。贝克结束了减免增值税净额15 美元到税务机关的责任。由增值税创建的总收入的是面包生产的每个阶段，在这种情况下为50 美元，为收集增值税纳税义务的总和。虽然增值税是一个基础广泛的一般消费税（即，它适用于所有的最终消费），也有增值税的应用程序时避免实例。还有，纯增值税状态，例如，税基将理论上包括由政府提供的服务，一个人的个人影响的销售，及个人服务业的销售；
然而，没有一个国家采用这个基地增值税，或社会经济的其他原因。因此，增值税提供豁免或某些交易适用零税率等级。“豁免”是指交易者并不收集关于其销售的增值税，并没有收到用于支付其购买的投入增值税的学分。“零税率”是指交易者承担的增值税，这恰好是零的实际利率，并接收输入缴纳的增值税信贷。交易一样，潜在的纳税人可以免税或零税率。不获豁免交易商的增值税制度的一部分，而不是作为最终买方承担。一个零税率的企业不收取销售的增值税，但为它支付任何进项税额补偿。然而，如果在生产的最后阶段出现的豁免，增值税收入就会相应减少，因为没有转移和增加税收相应的负担;在最后阶段的增加价值，只能够从增值税中逃脱。豁免增值税的杂货店不征收增值税，将无法要求支付其购买的税收信贷。在最后阶段的豁免意味着杂货商将成为面包的最终消费者。作为最终消费者，杂货店将支付的增值税作为购买价格的一部分。没有转移和增加税收负担会发生，因为杂货商将无法通过税收从输入支付。在生产的最后阶段发生的豁免是指输入学分链将停止在舞台前的最后阶段。贝克的舞台后添加任何价值，只会逃避的增值税，有些豁免也可能是由于政府收入减少造成的。
间接税如价外税（增值税）是占许多国家产生的很大一部分的税种。在实践中，增值税系统的特点往往是免税的，降低利率的。一个不均匀增值税系统可能会产生效率损失和鼓励寻租和骗税活动。而且它还具有较高的行政成本。我们使用经验为基础的可计算一般均衡模型为计算模型，开放的经济体，比如挪威，对直接税和间接税的进行了详细的描述。比较三个增值税系统，两个不同的的实施者和不均匀增值税系统由前任和现任挪威增值税制度为例，一般及统一的增值税制度。我们的分析表明，扩大增值税制度不完善的地方，覆盖更多的，但并非所有的服务是福利下的基线不均匀增值税制度只涵盖货物。然而，通用和统一的覆盖所有的商品和服务的增值税制度是福利优越的增值税
制度不完善。
存在许多赞成的一般及统一的增值税制度，不完善的，不均匀的实施者系统的几个参数。这样的系统可以提高经济效率和降低行政成本，寻租和欺诈活动大厅较低的利率和零评级（Keen和2006年史密斯）行业。一般的和统一的增值税制度等于所有商品和服务的一个统一的消费税。这样的系统也意味着，生产者的净物质投入的增值税税率为零，不论税率结构。这是最佳的生产效率定理（钻石和米尔利斯）。豁免增值税系统违反了生产效率定理，因为税务中间体产业之间的不同。另一方面，行业所涵盖的增值税制度，但有较低的税率或零税率，以及他们的销售的青睐，因为他们可以撤回支出利率中间体的增值税，只征收减少或零利率对他们的销售。
一般的和统一的增值税制度也可能有正面影响户之间的福利分配。如果初始形势的特点是大部分商品的增值税，但仅限于一些服务的所有商品和服务的统一税率可能会提高引进的福利分配，因为服务消费随收入的份额变化了。
热衷缺乏价值利益点（2007年）从理论的角度出发讨论了这一观点，尽管在实际的税收政策以及增值税的普及增加了税收。正如上面所提到的，增值税系统一般不统一。理论分析要求相对简单的模型和简单的税制结构分析的实际政策，经济和税收制度的结构是非常复杂的，需要有一个详细的数值模型，以分析不同增值税的影响系统。本文有助于扩大的不均匀增值税系统不完善的福利效应，通过分析和比较不同的不完善，不均匀增值税系统的一个统一的以增值税体系内的经验为基础的动态可计算一般均衡模型（CGE）的小型开放经济。该模型反映了实体经济，挪威，并在许多方面有所不同，从更简单的理论模型，满足规范税收理论的假设，并建议统一的商品税，加上没有输入税务。
在我们的分析中，我们提出下列问题。不均匀增值税制度，包括引进的只有一些服务可以使经济更糟不是只涵盖货物的增值税制度，在这种情况下，为什么呢？这样的改革，2001年挪威增值税改革和欧盟增值税改革的特点，从20世纪90年代后期的关系。一个额外的扩展，以一种统一和通用的增值税制度是优越的福利不均匀（实施者）增值税系统和重要的前提条件是什么，正如下面将解释的，不是纯粹的理论依据，建立福利排名增值税等系统，当有税收楔子和市场力量在经济中已经存在的扭曲。基线增值税制度是不均匀的增值税制度，主要涵盖货物。该基线增值税系统，然后与扩展不均匀挪威增值税改革的2001年，和增值税一般系统一个统一的特点是所有的商品和服务，包括
公共物品和服务的增值税率。挪威2001年增值税改革方向的增值税一般系统包括许多服务中的一个步骤，但还是有很多豁免，零收视率和较低的利率。尤其是食品和非酒精饮料，增值税税率一般增值税税率的一半。政策改革公共收入中性，包干的传输以及在系统特定的增值税税率的变化进行了研究。随着收入中性的变化系统特定的增值税税率，增值税系统可以排在福利方面效果。
巴拉德等（1987）和戈特弗里德和威加德（1991）分析福利影响不同的增值税系统，包括免税和零税率静态CGE模型。他们的消费需求模式可分性和同质性假设，赞成统一的增值税制度，这是支持他们的政策模拟。相比之下，我们的模型是一个跨期消费需求没有严格的同质性假设一个小型开放经济的CGE模型。我们的模型分析增值税转型改革，因为它区分了许多行业中，投入要素和消费品及服务设计。在消费需求系统和生产技术的建模和参数都是挪威数据全面的微观和宏观计量经济学分析的结果。该模型具有直接税和间接税的挪威系统的详细描述。具体来说，包含在模型上的输入因素和总的消费商品和服务的增值税税率净增值税税率。我们不顾成本管理，寻租和居民之间的福利分配的影响。该模型强调的小型开放经济的特点，通过使用给定的世界市场价格和利率。目前在国内市场的不完全竞争。一个统一的增值税一般系统是不是在我们的模型中最有效的先验。
零售税概述
现在才开始考虑部分增值税和零售销售税（RST）之间的相似性和差异，本文的下一部分论述一个典型的零售销售税制度。美国各州实行的零售销售和使用税普遍征收的有形个人财产所有未明确豁免的零售业销货额。对服务的，只有那些明确列举的应课税（沃伦，1998 年戈勒和拉蒙特）。零售税一般按销售发票和消费者在销售点收集。零售商负责汇款收集到税务机关的税收。从理论上讲，零售销售税是单级的税，是由最终消费者承担，这意味着税应仅适用于个人使用和消费的最终销售。因此，在经济过程中的中间交易被排除在外的销售税的范围。使用相同的生产面包上面的例子，征收销售税将只对生产的最后阶段杂货商向最终消费者出售面包。然而，根据美国的销售税制度，并不限于一般销售税转移到经济过程中生产的最终产品的最终消费者。例如，开征销售税使用它来提供面包杂货商的卡车上的物资采购没有豁免。税收背后的原因是卡车物资，不构成的一部分，面包和面包师被认为是最终消费者用品。然而，为了达到某种均衡的零售销售税的假象，许多州的销售税排除或免除大量的中间交易。
1994年的财政改革是一个相当全面的一揽子措施旨在关注的领域：制止财政下滑，并提供充足的财政收入，为政府，尤其是中央政府，消除扭曲要素，税收结构的其透明度;和改造中心地方财政收入分享安排。在其重点关键是是间接税的一项重大改革，扩大增值税（增值税）到，消除了产品税和营业税在许多服务取代。一些税费的纳税人的税收结构和统一处理。
税收的核心是引入分税制，改变了中央和省级收入之间共享政府。根据分税制（TSS），税收再分配之间的的中部大观当地政府。中央税（或“中央固定收入），包括关税，增值税收入税，由海关收入来自中央企业，银行和非银行金融中介机构;汇出利润，所得税，营业税，城市维护建设税收集铁路，银行税总部和海上石油开采的资源税。地方税（或“本地固定收入”），包括营业税（不包括上述命名为中央固定收入），的收入和利润汇出的本土企业，城镇土地使用税，个人所得税，固定资产投资方向税，城建维护税，房地产税，车辆使用税，印花税，屠宰税，农业税，标题税，土地增值税税，国有土地销售收入，来自基于土地资源的资源税，证券交易税。只有增值税是共享的，地方政府在中央政府对地方政府，75％和25％的固定汇率。
根据1994年改革的第二个重要的变化是，为了避免当地贫困问题的努力，在收集中央政府税，税收征管改革，人事编制的全国税务系统（NTS）收集中央政府的收入，和一个当地税务系统，收集当地税。这是实现由分裂现有税务局的语调和地方税务机关。NTS的主要责任是征收的增值税和消费税—他们收集所有两税，然后向当地政府25％的增值税收入转移。在大多数地方实现了拆分重新分配人员根据他们目前的职能：负责营业税被分配到NTS，分配给地方税收去，向当地税务机关。综上所述，研究营业税改增值税对企业税收影响的影响是一项非常系统的工程。首先，要对该项工程的必要性与重要性有一个清晰认识；其次，要对该项工程的研究现状有一个全面分析；最后，要对该项工程的加强路径有一个科学把握。只有这样，才能真正夯实该项工程的基础，增强该项工程的有效性与实效性。
中国不会克服在提供服务的地区差距没有进一步修改的TSS，1994年的改革确实太少，跨省的资源再分配比较复杂，这种情况可能会持续很长一段时间，除非规则发生变化。为了减少水平的差距，更快速进行改革，中央政府必须能够使用退税均衡的份额越来越大，以资助贫困省份提供服务的改善。
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.
文献综述 建筑设计参考文献综述： [1]《房屋建筑学》，邢双军主编 建筑学作为一门内容广泛的综合性学科，它沙及到建筑功能、工程技术、建筑经济、建筑艺术以及环境规划等许多方面的问题。般说来，建筑物既是物质产品，又具有一定的艺术形象，它必然随着社会生产生活方式的发展变化而发展变化，并且总是受科学技术、政治经济和文化传统的深刻影响*建筑物—一作为人们亲手创造的人为环境的重要组成部分，需要耗用大量的人力和物力。它除了具行满足物质功能的使用要求外，其空间组合和建筑形象又常会赋予人们以精神上的感受。 [2]《建筑设计防火规范》（GB50016-2006） 1.0.1 为了防止和减少建筑火灾危害，保护人身和财产安全，制定本规范。 1.0.2 本规范适用于下列新建、扩建和改建的建筑： 1 9层及9层以下的居住建筑（包括设置商业服务网点的居住建筑）； 2 建筑高度小于等于24.0m 的公共建筑； 3 建筑高度大于24.0m 的单层公共建筑； 4 地下、半地下建筑（包括建筑附属的地下室、半地下室）； 5 厂房； 6 仓库； 7 甲、乙、丙类液体储罐（区）； 8 可燃、助燃气体储罐（区）； 9 可燃材料堆场； 10 城市交通隧道。 注：1 建筑高度的计算：当为坡屋面时，应为建筑物室外设计地面到其檐口的高度；当为平屋面（包括有女儿墙 的平屋面）时，应为建筑物室外设计地面到其屋面面层的高度；当同一座建筑物有多种屋面形式时，建筑 高度应按上述方法分别计算后取其中最大值。局部突出屋顶的瞭望塔、冷却塔、水箱间、微波天线间或设 施、电梯机房、排风和排烟机房以及楼梯出口小间等，可不计入建筑高度内。 2 建筑层数的计算：建筑的地下室、半地下室的顶板面高出室外设计地面的高度小于等 于 1.5m 者，建筑底部设置的高度不超过2.2m 的自行车库、储藏室、敞开空间，以及建筑屋顶上突出的局部设备用房、出屋面 的楼梯间等，可不计入建筑层数内。住宅顶部为两层一套的跃层，可按1 层计，其它部位的跃层以及顶部 多于2 层一套的跃层，应计入层数。 1.0.3 本规范不适用于炸药厂房（仓库）、花炮厂房（仓库）的建筑防火设计。 人民防空工程、石油和天然气工程、石油化工企业、火力发电厂与变电站等的建筑防火设计，当有专门的国家现行标准时，宜从其规定。 1.0.4 建筑防火设计应遵循国家的有关方针政策，从全局出发，统筹兼顾，做到安全适用、技术先进、经济合理。 1.0.5 建筑防火设计除应符合本规范的规定外，尚应符合国家现行有关标准的规定。
NET-BASED TASK MANAGEMENT SYSTEM Hector Garcia-Molina, Jeffrey D. Ullman, Jennifer Wisdom ABSTRACT In net-based collaborative design environment, design resources become more and more varied and complex. Besides com mon in formatio n man ageme nt systems, desig n resources can be orga ni zed in connection with desig n activities. A set of activities and resources linked by logic relations can form a task. A task has at least one objective and can be broken down into smaller ones. So a design project can be separated in to many subtasks formi ng a hierarchical structure. Task Management System (TMS) is designed to break down these tasks and assig n certa in resources to its task no des. As a result of decompositi on. al1 desig n resources and activities could be man aged via this system. KEY WORDS : Collaborative Design, Task Management System (TMS), Task Decompositi on, In formati on Man ageme nt System 1 Introduction Along with the rapid upgrade of request for adva need desig n methods, more and more desig n tool appeared to support new desig n methods and forms. Desig n in a web en vir onment with multi-part ners being invo Ived requires a more powerful and efficie nt man ageme nt system .Desig n part ners can be located everywhere over the n et with their own organizations. They could be mutually independent experts or teams of tens of employees. This article discussesa task man ageme nt system (TMS) which man ages desig n activities and resources by break ing dow n desig n objectives and re-orga nizing desig n resources in conn ecti on with the activities. Compari ng with com mon information management systems (IMS) like product data management system and docume nt man ageme nt system, TMS can man age the whole desig n process. It has two tiers which make it much more flexible in structure. The lower tier con sists of traditi onal com mon IMSS and the upper one fulfills logic activity management through controlling a tree-like structure, allocating design resources and
中英文对照外文翻译 (文档含英文原文和中文翻译) Create and comprehensive technology in the structure global design of the building The 21st century will be the era that many kinds of disciplines technology coexists , it will form the enormous motive force of promoting the development of building , the building is more and more important too in global design, the architect must seize the opportunity , give full play to the architect's leading role, preside over every building engineering design well. Building there is the global design concept not new of architectural design,characteristic of it for in an all-round way each element not correlated with building- there aren't external environment condition, building , technical equipment,etc. work in coordination with, and create the premium building with the comprehensive new technology to combine together. The premium building is created, must consider sustainable development , namely future requirement , in other words, how save natural resources as much as possible, how about protect the environment that the mankind depends on for existence, how construct through high-quality between architectural design and building, in order to reduce building equipment use quantity and
Commercial Buildings Abstract: A guide and general reference on electrical design for commercial buildings is provided. It covers load characteristics; voltage considerations; power sources and distribution apparatus; controllers; services, vaults, and electrical equipment rooms; wiring systems; systems protection and coordination; lighting; electric space conditioning; transportation; communication systems planning; facility automation; expansion, modernization, and rehabilitation; special requirements by occupancy; and electrical energy management. Although directed to the power oriented engineer with limited commercial building experience, it can be an aid to all engineers responsible for the electrical design of commercial buildings. This recommended practice is not intended to be a complete handbook; however, it can direct the engineer to texts, periodicals, and references for commercial buildings and act as a guide through the myriad of codes, standards, and practices published by the IEEE, other professional associations, and governmental bodies. Keywords: Commercial buildings, electric power systems, load characteristics 1. Introduction 1.1 Scope This recommended practice will probably be of greatest value to the power oriented engineer with limited commercial building experience. It can also be an aid to all engineers responsible for the electrical design of commercial buildings. However, it is not intended as a replacement for the many excellent engineering texts and handbooks commonly in use, nor is it detailed enough to be a design manual. It should be considered a guide and general reference on electrical design for commercial buildings. 1.2 Commercial Buildings The term “commercial, residential, and institutional buildings”as used in this chapter, encompasses all buildings other than industrial buildings and private dwellings. It includes office and apartment buildings, hotels, schools, and churches, marine, air, railway, and bus terminals, department stores, retail shops, governmental buildings, hospitals, nursing homes, mental and correctional institutions, theaters, sports arenas, and other buildings serving the public directly. Buildings, or parts of buildings, within industrial complexes, which are used as offices or medical facilities or for similar nonindustrial purposes, fall within the scope of this recommended practice. Today’s commercial buildings, because of their increasing size and complexity, have become more and more dependent upon adequate and reliable electric systems. One can better understand the complex nature of modern commercial buildings by examining the systems, equipment, and facilities listed in 1.2.1. 1.2.2 Electrical Design Elements In spite of the wide variety of commercial, residential, and institutional buildings, some electrical design elements are common to all. These elements, listed below, will be discussed generally in this section and in detail in the remaining sections of this recommended practice. The principal design elements considered in the design of the power, lighting, and auxiliary systems include: 1) Magnitudes, quality, characteristics, demand, and coincidence or diversity of loads and load factors 2) Service, distribution, and utilization voltages and voltage regulation 3) Flexibility and provisions for expansion
中英文对照外文翻译文献(文档含英文原文和中文翻译)
原文： Norway Romsdal Folk Museum Photograph from : Stiftelsen Romsdalsmuseet The Romsdal Folk Museum is an architectonic attraction and a treasured landmark that embodies the history and identity of the entire region. Our intention in this project was to let the structure signal its meaning and function through an architectural expression and the use of local materials. The scale of the building refers to the urbanity and morphology of the town. The overall layout of the museum grounds the connections to the town by linking different surrounding areas in an overall plan where all circulation is linked in a unified structure. The project conveys an open and progressive attitude that makes diverse utilization possible. The Museum design approach is rooted in rationality and sustainability. The plan geometry is deceptively simple, the characteristic angled shapes are limited to the roof and the external wall, making the circulation and internal organisation clear and flexible. The public areas are clearly separated from the administration wing, which is located on both the ground and first floor. Exhibition rooms, the auditorium and the library are all placed on the ground floor to increase flexibility and user experience. The transparency of the reception room permits supporting internal and external activities. Large sliding doors separate the permanent and temporary exhibition areas, giving the curators the ability to combine or separate the spaces. The archives and workshops are located on the basement level, with the vertical circulation of large items facilitated by a large goods lift.Pine is the primary building material of the museum. Exterior walls and roof are made of solid timber in combination of steel beam when required. The terrain entailed the use of concrete, however its use was reduce to the foundations. Exterior walls and ceilings covered with maintenance-pine relief tempered with bio-based oil.Different openings filter the daylight in such way that the internal space are enriched by gradations and translucency nuances. However, the main exhibition rooms are black boxes, giving the curators total control of artificial lightening in these areas. All the glazing units have high-energy performance glass, in some locations with silk printed colours and patterns. The impact on the Nordic society:The Romsdal Folk Museum is a great example of strategic use of low-tech building solutions. It embodies the national policy in Norway to aim for a more sustainable future. The museum is built using Norwegian timber technology and acts as a hub for
PA VEMENT PROBLEMS CAUSED BY COLLAPSIBLE SUBGRADES By Sandra L. Houston,1 Associate Member, ASCE (Reviewed by the Highway Division) ABSTRACT: Problem subgrade materials consisting of collapsible soils are com- mon in arid environments, which have climatic conditions and depositional and weathering processes favorable to their formation. Included herein is a discussion of predictive techniques that use commonly available laboratory equipment and testing methods for obtaining reliable estimates of the volume change for these problem soils. A method for predicting relevant stresses and corresponding collapse strains for typical pavement subgrades is presented. Relatively simple methods of evaluating potential volume change, based on results of familiar laboratory tests, are used. INTRODUCTION When a soil is given free access to water, it may decrease in volume, increase in volume, or do nothing. A soil that increases in volume is called a swelling or expansive soil, and a soil that decreases in volume is called a collapsible soil. The amount of volume change that occurs depends on the soil type and structure, the initial soil density, the imposed stress state, and the degree and extent of wetting. Subgrade materials comprised of soils that change volume upon wetting have caused distress to highways since the be- ginning of the professional practice and have cost many millions of dollars in roadway repairs. The prediction of the volume changes that may occur in the field is the first step in making an economic decision for dealing with these problem subgrade materials. Each project will have different design considerations, economic con- straints, and risk factors that will have to be taken into account. However, with a reliable method for making volume change predictions, the best design relative to the subgrade soils becomes a matter of economic comparison, and a much more rational design approach may be made. For example, typical techniques for dealing with expansive clays include: (1) In situ treatments with substances such as lime, cement, or fly-ash; (2) seepage barriers and/ or drainage systems; or (3) a computing of the serviceability loss and a mod- ification of the design to "accept" the anticipated expansion. In order to make the most economical decision, the amount of volume change (especially non- uniform volume change) must be accurately estimated, and the degree of road roughness evaluated from these data. Similarly, alternative design techniques are available for any roadway problem. The emphasis here will be placed on presenting economical and simple methods for: (1) Determining whether the subgrade materials are collapsible; and (2) estimating the amount of volume change that is likely to occur in the 'Asst. Prof., Ctr. for Advanced Res. in Transp., Arizona State Univ., Tempe, AZ 85287. Note. Discussion open until April 1, 1989. To extend the closing date one month,
外文原文 Study on Human Resource Allocation in Multi-Project Based on the Priority and the Cost of Projects Lin Jingjing , Zhou Guohua SchoolofEconomics and management, Southwest Jiao tong University ,610031 ,China Abstract----This paper put forward the affecting factors of project’s priority. which is introduced into a multi-objective optimization model for human resource allocation in multi-project environment . The objectives of the model were the minimum cost loss due to the delay of the time limit of the projects and the minimum delay of the project with the highest priority .Then a Genetic Algorithm to solve the model was introduced. Finally, a numerical example was used to testify the feasibility of the model and the algorithm. Index Terms—Genetic Algorithm, Human Resource Allocation, Multi-project’s project’s priority . 1.INTRODUCTION More and more enterprises are facing the challenge of multi-project management, which has been the focus among researches on project management. In multi-project environment ,the share are competition of resources such as capital , time and human resources often occur .Therefore , it’s critical to schedule projects in order to satisfy the different resource demands and to shorten the projects’duration time with resources constrained ,as in [1].For many enterprises ,the human resources are the most precious asset .So enterprises should reasonably and effectively allocate each resource , especially the human resource ,in order to shorten the time and cost of projects and to increase the benefits .Some literatures have
建筑设计外文翻译文献 (文档含中英文对照即英文原文和中文翻译) 外文： Structural Design of Reinforced Concrete Sloping Roof Abstract: This paper point out common mistakes and problems in actual engineering design according immediately poured reinforced concrete sloping roof especially common residential structure.It brings out layout and design concept use folded plate and arch shell structure in order to reduction or elimination beam and column Layout to reduce costs and expand use function for user of garret . The paper also discussed the need to open the roof holes, windows, and with other design with complex forms . The corresponding simple approximate calculation method and the structure treatment also described in this paper. Keywords : sloping roof;folded plate; along plane load;vertical plane load
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中英文对照外文翻译文献 (文档含英文原文和中文翻译) Structural Systems to resist lateral loads https://www.doczj.com/doc/202968782.html,monly Used structural Systems With loads measured in tens of thousands kips, there is little room in the design of high-rise buildings for excessively complex thoughts. Indeed, the better high-rise buildings carry the universal traits of simplicity of thought and clarity of expression. It does not follow that there is no room for grand thoughts. Indeed, it is with such grand thoughts that the new family of high-rise buildings has evolved. Perhaps more important, the new concepts of but a few years ago have become commonplace in today’ s technology. Omitting some concepts that are related strictly to the materials of construction, the most commonly used structural systems used in high-rise buildings can be categorized as follows: 1.Moment-resisting frames. 2.Braced frames, including eccentrically braced frames.