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
文献出处: Comell B., Financial risk control of Mergers and Acquisitions [J]. International Review of Business Research Papers, 2014, 7(2): 57-69. 原文 Financial risk control of Mergers and Acquisitions Comell Abstract M&A plays a significant part in capital operation activities. M&A is not only important way for capital expansion, but also effective method for resource allocation optimization. In the world around, many firms gained high growth and great achievement through M&A transactions. The cases include: the merger between German company Daimler-Benz and U.S. company Chrysler, Wal-Mart’s acquisition for British company ADSA, Exxon’s merger with Mobil and so on. Keywords: Enterprise mergers and acquisitions; Risk identification; Risk control 1 Risk in enterprise mergers and acquisitions May encounter in the process of merger and acquisition risk: financial risk, asset risk, labor risk, market risk, cultural risk, macro policy risk and risk of laws and regulations, etc. 1. 1 Financial risk Refers to the authenticity of corporate financial statements by M&A and M&A enterprises in financing and operating performance after the possible risks. Financial statements is to evaluate and determine the trading price in acquisition of important basis, its authenticity is very important to the whole deal. False statements beautify the financial and operating conditions of the target enterprise, and even the failing companies packing perfectly. Whether the financial statements of the listed companies or unlisted companies generally exists a certain degree of moisture, financial reporting risk reality In addition, the enterprise because of mergers and acquisitions may face risks, such as shortage of funds, a decline in margins has adverse effects on the development of enterprises.
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.
零售企业营销策略中英文对照外文翻译文献(文档含英文原文和中文翻译)
译文： 零售企业的营销策略 Philip Kotlor 今天的零售商为了招徕和挽留顾客，急欲寻找新的营销策略。过去，他们挽留顾客的方法是销售特别的或独特的花色品种，提供比竞争对手更多更好的服务提供商店信用卡是顾客能赊购商品。可是，现在这一切都已变得面目全非了。现在，诸如卡尔文·克连，依佐和李维等全国性品牌，不仅在大多数百货公司及其专营店可以看到，并且也可以在大型综合商场和折扣商店可以买到。全国性品牌的生产商为全力扩大销售量，它们将贴有品牌的商品到处销售。结果是零售商店的面貌越来越相似。 在服务项目上的分工差异在逐渐缩小。许多百货公司削减了服务项目，而许多折扣商店却增加了服务项目。顾客变成了精明的采购员，对价格更加敏感。他们看不出有什么道理要为相同的品牌付出更多的钱，特别是当服务的差别不大或微不足道时。由于银行信用卡越来越被所有的商家接受，他们觉得不必从每个商店赊购商品。 百货商店面对着日益增加的价格的折扣店和专业商店的竞争，准备东山再起。历史上居于市中心的许多商店在郊区购物中心开设分店，那里有宽敞的停车场，购买者来自人口增长较快并且有较高收入的地区。其他一些则对其商店形式进行改变，有些则试用邮购盒电话订货的方法。超级市场面对的是超级商店的竞争，它们开始扩大店面，经营大量的品种繁多的商品和提高设备等级，超级市场还增加了它们的促销预算，大量转向私人品牌，从而增加盈利。 现在，我们讨论零售商在目标市场、产品品种和采办、服务以及商店气氛、定价、促销和销售地点等方面的营销策略。 一、目标市场 零售商最重要的决策时确定目标市场。当确定目标市场并且勾勒出轮廓时，零售商才能对产品分配、商店装饰、广告词和广告媒体、价格水平等作出一致的决定。如沃尔玛的目标市场相当明确：
The future of the tall building and structure of buildings Zoning effects on the density of tall buildings and solar design may raise ethical challenge. A combined project of old and new buildings may bring back human scale to our cities. Owners and conceptual designers will be challenged in the 1980s to produce economically sound, people-oriented buildings. In 1980 the Level House, designed by Skidmore, Owings and Merril1 (SOM) received the 25-year award from the American Institute of Architects “in recogn ition of architectural design of enduring significance”. This award is given once a year for a building between 25and 35 years old .Lewis Mumford described the Lever House as “the first office building in which modern materials, modern construction, modern functions have been combined with a modern plan”. At the time, this daring concept could only be achieved by visionary men like Gordon Bunshaft, the designer , and Charles Luckman , the owner and then-president of Lever Brothers . The project also include d a few “first” : (1) it was the first sealed glass tower ever built ; (2) it was the first office building designed by SOM ;and (3) it was the first office building on Park Avenue to omit retail space on the first floor. Today, after hundreds of look-alike and variations on the grid design, we have reached what may be the epitome of tall building design: the nondescript building. Except for a few recently completed buildings that seem to be people-oriented in their lower floors, most tall buildings seem to be arepletion of the dull, graph-paper-like monoliths in many of our cities. Can this be the end of the design-line for tall buildings? Probably cannot. There are definite signs that are most encouraging. Architects and owners have recently begun to discuss the design problem publicly. Perhaps we are at the threshold of a new era. The 1980s may bring forth some new visionaries like Bunshaft and Luckman. If so, what kinds of restrictions or challenges do they face? Zoning Indications are strong that cities may restrict the density of tall buildings, that is, reduce the number of tall buildings per square mile. In 1980 the term
企业并购文献综述总表 作者时间文章名字视角理论方法 实证 结论(应用) 样本期 限 数量所用模型 贺虹吕凡2008.01 对并购协同 效应含义及 计算方法的 认识 协同效应 的含义及 计算方法 规范我国并购协同效应的计 算可以从企业价值评估 和业绩评价的理论方法 着手，例如EVA、BSC、 DCF、股价收益评估、财 务数据等 朱宝宪吴亚君2004.09 企业协同效 应的计算 国内外协 同效应的 实证研究 中的计算 方法 规范协同效应的多种计算方 法发展较成熟的是在异 常累计基础上计算以及 从业绩改变角度着手衡 量，评价新模型和国内 的两种方法在计算的合 理性以及准确性上则需 要做进一步的探讨。 1
夏新平宋光耀1999.03 企业并购中 协同效应的 计算 内部、外部 计算模型 对协同效 应的计算 规范两种模型各有利弊，不 能忽视企业的市场价值 及交易成本，必须使用 正确的折现率和恰当的 考察时间点，排除非并 购因素对净增加现金流 和股票交易价格的影 响。另外，对并购前后 的市盈率的变化还有待 进一步的研究. 董运宝2006年并购的协同 效应分析并购协同 效应的概 念、内容 规范并购的协同效应包括 了经营、管理、财务、 无形资产及产业协同。 我国目前产业结构不合 理，公司治理结构不健 全，组织管理方式落后， 企业资本结构不合理， 这些问题都有待于在并 购中，通过发挥协同效 应的作用加以改善。 2
张秋生周琳2003.06 企业并购协 同效应的研 究与发展 国内外协 同效应理 论研究 规范研究协同效应的微观运 作机理，应用价值评估 的理论与方法量化，结 合我国企业并购的实际 情况，实证检验若干影 响协同效应实现的关键 因素。 方芳闫晓彤2002年中国上市公 司并购绩效 与思考 上市公司 财务和会 计数据 核心 竞争 理论 实证2000年 发生并 购公司 的1999 年-2001 年的财 务数据 80 横向并 购：46 纵向并 购：10 混合并 购：24 对每个样本3年选 取9个指标：每股 现金流量、每股收 益、资产负债率、 主营业务利润率、 净资产收益率、销 售净利润率、总资 产报酬率、流动比 率、速动比率。 将指标按并购前一 年、并购当年、并 购后一年分别做因 子分析 横向并购的绩效明显优 于纵向和混合并购。并 购作为提高企业竞争力 和产业整合手段正在发 挥着巨大的作用。但但 目前上市公司的并购过 程存在着很多问题 3
专业资料 学院： 专业：土木工程 姓名： 学号： 外文出处：Structural Systems to resist (用外文写) Lateral loads 附件：1.外文资料翻译译文；2.外文原文。
附件1：外文资料翻译译文 抗侧向荷载的结构体系 常用的结构体系 若已测出荷载量达数千万磅重，那么在高层建筑设计中就没有多少可以进行极其复杂的构思余地了。确实，较好的高层建筑普遍具有构思简单、表现明晰的特点。 这并不是说没有进行宏观构思的余地。实际上，正是因为有了这种宏观的构思，新奇的高层建筑体系才得以发展，可能更重要的是：几年以前才出现的一些新概念在今天的技术中已经变得平常了。 如果忽略一些与建筑材料密切相关的概念不谈，高层建筑里最为常用的结构体系便可分为如下几类： 1.抗弯矩框架。 2.支撑框架，包括偏心支撑框架。 3.剪力墙，包括钢板剪力墙。 4.筒中框架。 5.筒中筒结构。 6.核心交互结构。 7. 框格体系或束筒体系。 特别是由于最近趋向于更复杂的建筑形式，同时也需要增加刚度以抵抗几力和地震力，大多数高层建筑都具有由框架、支撑构架、剪力墙和相关体系相结合而构成的体系。而且，就较高的建筑物而言，大多数都是由交互式构件组成三维陈列。 将这些构件结合起来的方法正是高层建筑设计方法的本质。其结合方式需要在考虑环境、功能和费用后再发展，以便提供促使建筑发展达到新高度的有效结构。这并
不是说富于想象力的结构设计就能够创造出伟大建筑。正相反，有许多例优美的建筑仅得到结构工程师适当的支持就被创造出来了，然而，如果没有天赋甚厚的建筑师的创造力的指导，那么，得以发展的就只能是好的结构，并非是伟大的建筑。无论如何，要想创造出高层建筑真正非凡的设计，两者都需要最好的。 虽然在文献中通常可以见到有关这七种体系的全面性讨论，但是在这里还值得进一步讨论。设计方法的本质贯穿于整个讨论。设计方法的本质贯穿于整个讨论中。 抗弯矩框架 抗弯矩框架也许是低，中高度的建筑中常用的体系，它具有线性水平构件和垂直构件在接头处基本刚接之特点。这种框架用作独立的体系，或者和其他体系结合起来使用，以便提供所需要水平荷载抵抗力。对于较高的高层建筑，可能会发现该本系不宜作为独立体系，这是因为在侧向力的作用下难以调动足够的刚度。 我们可以利用STRESS，STRUDL 或者其他大量合适的计算机程序进行结构分析。所谓的门架法分析或悬臂法分析在当今的技术中无一席之地，由于柱梁节点固有柔性，并且由于初步设计应该力求突出体系的弱点，所以在初析中使用框架的中心距尺寸设计是司空惯的。当然，在设计的后期阶段，实际地评价结点的变形很有必要。 支撑框架 支撑框架实际上刚度比抗弯矩框架强，在高层建筑中也得到更广泛的应用。这种体系以其结点处铰接或则接的线性水平构件、垂直构件和斜撑构件而具特色，它通常与其他体系共同用于较高的建筑，并且作为一种独立的体系用在低、中高度的建筑中。
顾客满意策略与顾客满意营销 原文来源：《Marketing Customer Satisfaction 》自20世纪八十年代末以来, 顾客满意战略已日益成为各国企业占有更多的顾客份额, 获得竞争优势的整体经营手段。 一、顾客满意策略是现代企业获得顾客“货币选票”的法宝随着时代的变迁, 社会物质财富的极大充裕, 顾客中的主体———消费者的需求也先后跨越了物质缺乏的时代、追求数量的时代、追求品质的时代, 到了20世纪八十年代末进入了情感消费时代。在我国, 随着经济的高速发展,我们也已迅速跨越了物质缺乏时代、追求数量的时代乃至追求品质的时代, 到今天也逐步迈进情感消费时代。在情感消费时代, 各企业的同类产品早已达到同时、同质、同能、同价, 消费者追求的已不再是质量、功能和价格, 而是舒适、便利、安全、安心、速度、跃动、环保、清洁、愉快、有趣等,消费者日益关注的是产品能否为自己的生活带来活力、充实、舒适、美感和精神文化品位, 以及超越消费者期望值的售前、售中、售后服务和咨询。也就是说, 今天人们所追求的是具有“心的满足感和充实感”的商品, 是高附加值的商品和服务,追求价值观和意识多元化、个性化和无形的满足感的时代已经来临。 与消费者价值追求变化相适应的企业间的竞争, 也由产品竞争、价格竞争、技术竞争、广告竞争、品牌竞争发展到现今的形象竞争、信誉竞争、文化竞争和服务竞争, 即顾客满意竞争。这种竞争是企业在广角度、宽领域的时空范围内展开的高层次、体现综合实力的竞争。它包括组织创新力、技术创新力、管理创新力、产业预见力、产品研发力、员工向心力、服务顾客力、顾客亲和力、同行认同力、社会贡献力、公关传播沟通力、企业文化推动力、环境适应力等等。这些综合形象力和如何合成综合持久的竞争力, 这就是CSft略所要解决的问题。CS寸代,企业不再以“自己为中心”,而是以“顾客为中心”；“顾客为尊”、“顾客满意”不再是流于形式的口号, 而是以实实在在的行动为基础的企业经营的一门新哲学。企业不再以质量达标, 自己满意为经营理念, 而是以顾客满意, 赢得顾客高忠诚度为经营理念。企业经营策略的焦点不再以争取或保持市场占有率为主, 而是以争取顾客满意为经营理念。因此, 营销策略的重心不再放在竞争对手身上而是放在顾客身上, 放在顾客现实的、潜在的需求上。当企业提供的产品和服务达到了顾客事先的期望值, 顾客就基本满意；如果远远超越顾客的期望值, 且远远高于其他同行, 顾客才真正满意；如果企业能不断地或长久地令顾客满意, 顾客就会忠诚。忠诚的顾客不仅会经常性地重复购买, 还会购买企业其它相关的产品或服务；忠诚的顾客不仅会积极向别人推荐他所买的产品, 而且对企业竞争者的促销活动具有免疫能力一个不满意的顾客会将不满意告诉16-20个人, 而每一个被告知者会再传播给12-15个人。这样, 一个不满意者会影响到二、三百人。在互联网普及的今天, 其影响则更大。据美国汽车业的调查, 一个满意者会引发8笔潜在的生意, 其中至少有一笔会成交。而另一项调查表明, 企业每增加5%的忠诚顾客, 利润就会增长25%-95%。一个企业的80%的利润来自20%的忠诚顾客；而获取一个新顾客的成本是维持一个老顾客成本的6倍。所以,美国著名学者唐?佩 珀斯指出: 决定一个企业成功与否的关键不是市场份额, 而是在于顾客份额。 于是, 企业纷纷通过广泛细致的市场调研、与消费者直接接触、顾客信息反馈等方式来了解顾客在各方面的现实需求和潜在需求。依靠对企业满意忠诚的销售、服务人员, 定期、定量地对顾客满意度进行综合测定, 以便准确地把握企业经营中与“顾客满意” 目标的差距及其重点领域, 从而进一步改善企业的经营活动。依靠高亲和力的企业文化、高效率的人文管理和全员共同努力, 不断地向顾客提供高附加值的产品, 高水准的亲情般的服
国内外企业并购动因理论文献综述 摘要：本文总结了国内和国外学者关于企业并购动因理论的研究，并对两者的动因理论进行了比较。相对于国外发达国家的理论，我国的并购动因具有浓厚的中国特色，但另一方面，表明国外关于并购动因所提出的理论已逐渐适合中国的企业。 关键词：企业并购动因理论 并购（mergers and acquisition）包括兼并和收购，两者有一定的区别和联系。但是，随着全球化经济大发展，实业界的创新活动层出不穷，企业兼并和企业收购的界限越来越模糊。正如温斯顿说讲:“传统的主题已经扩展到包括接管以及相关的公司重组、公司控制、企业所有权结构变更等问题上,为简便起见，我们把它们统称为并购(M&A)”。 并购在当今世界扮演者越来越重要的角色。施蒂格勒(G. J. Stigler)经过研究认为：没有一个美国大公司不是通过某种适度、某种方式的兼并而成长起来的，几乎没有一家大公司主要是靠内部扩张成长起来。从19世纪末英、美等西方国家发生的第一次企业并购高潮算起，历经五次企业并购高潮，至今已有近百年的历史。企业并购理论也成为目前西方经济学最活跃的研究领域之一，在该领域的研究主要集中在并购动因研究和并购绩效研究两方面，两者共同成为理解企业并购经济合理性和制定公共政策的基础。在该文中，主要总结并购动因方面的文献。 一、国外企业并购动因的研究 企业并购动因的复杂性和多变性难以用一种经济理论解释清楚，不同地区、不同历史时期企业并购的产生和发展都有深刻的社会、政治、经济等原因；对于不同企业来说，他进行并购活动的原因不同，甚至同一企业在不同时期的并购也有不同的原因。对于并购动因问题，西方学者进行了广泛而深入的研究，提出了多种并购动因理论。Berkovitch 和narayanan(1993)将并购的动因归结于协同效应（synergy）,代理问题(agency)，管理者自负(hubris),并通过实证分析表明，以协同效应为目标的并购将带来正的效应，以代理问题为目标的并购，将带来负的效应。Kode ,Ford, Sutherland(2003)认为并购的动因在于协调效应，并提出了评价并购协同效应的模型。K. D. Brouthers等(1998)认为，并购动机可以分为经济动机、个人动机和战略动机三类。其中，经济动机包括扩大营销规模、增加利润、降低风险、防御竞争对手等子项目9项，个人动机包括增加管理特权等子项目4项，战略动机包括提高竞争力、追求市场力量等4项。这些研究都为并购的动因的理论发展作出了巨大的贡献。 威斯通等（1998）可以看成是国外对企业并购理论研究的集大成者。按照威斯通的理论和其它文献的研究成果，我们可以将企业并购的动因归为两大类：第一类是并购赞成论，包括效率理论（管理协同效应理论、经营协同效应理论、财务协同效应理论、多样化经营理论、价值低估理论）、信息与信号理论、代理成本理论。第二类是并购怀疑论，包括管理主义、自负假说、闲置现金流量理论、市场势力理论。 （一）、并购赞成论 1.效率理论（Efficiency Theory） 效率理论认为并购活动能够给社会收益带来一个潜在的增量，而且对交易的参与者来说无疑能提高各自的效率。这一理论包含两个基本的要点：（1）公司并购活动的发生有利于改进管理层的经营业绩；（2）公司并购将导致某种形式的协同（Synergy）效应。该理论主要包括管理协同效应理论、经营协同效应理论、财务协同效应理论、纯粹多样化经营理论、价值低估理论5个理论。 （1）管理协同（management synergy）效应理论
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
文献出处: Dalman, M. Deniz, and Junhong Min. "Marketing Strategy for Unusual Brand Differentiation: Trivial Attribute Effect." International Journal of Marketing Studies 6.5 (2014): 63-72. 原文 Marketing Strategy for Unusual Brand Differentiation: Trivial Attribute Effect Dalman, M. Deniz & Junhong Min Abstract This research investigates that brand differentiation creating superior values can be achieved not only by adding meaningful attributes but also meaningless attributes, which is called "trivial attribute effect." Two studies provided empirical evidences as following; first, trivial attribute effect creates a strong brand differentiation even after subjects realize that trivial attribute has no value. Second, trivial attribute effect is more pronounced in hedonic service category compared to the utilitarian category. Last, the amount of willingness to pay is higher when trivial attribute is presented and evaluated in joint evaluation mode than separate evaluation mode. Finally, we conclude with discussion and provide suggestions for further research. Keywords: brand differentiation, evaluation mode, service industry, trivial attribute Introduction Problem Definition Perhaps the most important factor for new product success is to create the meaningful brand differentiation that provides customers with superior values beyond what the competitors can offer in the same industry (Porter, 1985). Not surprisingly, more than 50 percent of annual sales in consumer product industries including automobiles, biotechnology, computer software, and pharmaceuticals are attributed to such meaningful brand differentiation by including new or noble attributes (Schilling &Hill, 1998). However, the brand differentiation that increases consumer preference is not only by introducing meaningful attributes but also meaningless attributes. For