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企业的社会责任：一种趋势和运动，
但社会责任是什么，是为了什么？1
企业社会责任（CSR ）已成为一个全球趋势，涉及企业，国家，国际组织和民间社会组织。但这远远不能清楚CSR的主张，有什么真正的趋势，是从哪里开始，在哪里发展，谁是项目的主要行动者。如果把它作为一种社会运动，我们必须要问：什么运动和谁执行？讨论有助于我们反思形成的趋势和如何管理某些特点来迅速和广泛地在全球各地进行扩展，并增加了以下体制变革,特别是对变化中国家之间、企业法人和民间社会组织关系之间的界限的作用。
企业社会责任的趋势在三个方面：作为一个管理框架，新的要求，地方企业;作为动员企业行为，以协助国家的发展援助;和作为管理趋势。每一个这些画像表明，中心的某些行为，关系，驾驭团队和利益。我的例子表明，没有人对这些意见似乎比别人更准确，而是，活动包括规范的不同利益、作用因素、起源和轨迹。这些多重身份的趋势可以部分描述其成功以及它的争论，脆弱性和流动性。
许多公司现在有具体的计划和小节在其网站上处理企业社会责任。在过去，软条例和指导网络，国际公认的规则一直是一种重要机制，作用在公司、国家和国家间组织的需求，例如，发布指导方针和条例的公司。在这背景下，国际组织仍然是重要的行动者，他们正在寻求与跨国公司进行对话，而不是试图通过国家控制企业社会责任。各国际组织不是对企业的社会责任监管机构;而他们却是监管和自我约束的倡议之间的经纪人的最合适人选。对社会负责行为和监测这些行为的需求越来越多地以国家以外的这些组织为渠道，并强调赞成高比例的自律。因此，我们看到了软法律(Morth, 2004)的出现，或者是Knill 和Lehmkuhl (2002) 所说的“被规管的自律”，和Moran (2002)所归纳的“精细”或“非正式”规章。我更喜欢“软法律”和“软规章”的说法，因为他们并不总是非正式的。软规章常常包括正式报告和统筹程序。还有，从统筹和行政的观点来看，那些规章和精细还是相去甚远的。社会责任的措施和规章在公司和他们的利益相关者之间的对话中发展。
联合国全球契约是发展中的软规章框架的中心。它是自愿的，没有法律约束力的制裁。适用于没有遵守规章并被笼统制定的企业。它为理解条例提供许多余地，从而以适合它们自身情况和期待的某种方式，实现将规章转化为行动的改变。该倡议是建立在菜单上的书面原则基础上的国际宣言和协定的成员契约遵循。然而，契约本身并不是一个法律框架。此倡议依赖于承诺，信誉和能见度遵守，而不是对不符合原则的企业发出明确的制裁。全球契约从全球影响力和道德权威的联合国和增列角色创建社区发出的原则，增长其信誉。软规则，换言之，是嵌套在更广泛的监管范围（Jacobsson和萨赫林-安德森，2006年），
1原文出处及作者：CORPORATE GOVERNANCE VOL. 6 NO. 5 2006 Kerstin Sahlin-Andersson
更说明了一个事实，即目前还不清楚，结合这些条例以及在何种程度上可以预料，从而遵守或将保持疲软。
联合国全球契约,已形成过程中通过响应规则。2004年的夏天,一个十原理产生广泛的在协商过程。此外,大量的重点放在形成什么被称为“学习网络”和“政策对话”。大量的会议,安排定期商界领袖、联合国机构、政府的代表,劳工协会,非政府组织和其他团体、学者、都聚集了来讨论和分享他们的经验和关心的具体问题。全球紧凑的进一步鼓励产生的局部结构和网络的国家区域的水平。参赛者来自丹麦，芬兰，挪威和瑞典已经形成了全球契约北欧网络为例，探讨了实现的原理。努力扩大主要是为了扩大网络招聘和活化成员及其它跨国组织形成合作关系。这些网络和对话的目标,为全球契约的网站上公布，在推动学习的演员和部门。参与公司在全球契约要求提供的例子是如何工作的，按照积极推广十原则。组织者现在全球契约当作学习的网络和一个后面的报告是存在野心的，为最佳实践提供了范例。最近，全球已经强调赞成学术著作标准化的报告的标准。最佳实践的案例是由学术的学者全球契约，张贴在网站上。科学和学术参考作为一个合法化的设备和手段的平衡,出现在网络的依赖性有价值的独立与科学和审计。似乎有一种视觉形式的社区中，每个参与者个人演员努力显得适当的关系网络和其他成员对他们的利益相关者的立场，他们根据律。为鼓励人们的机制,坚持准则是，因此，包括他们的小组，来说服他们，关键是要有一个好的该组织内部的名字，达到一个高水平的合法性的努力，在作为一个整体事实上，一定程度的合法性,信号到更广泛的观众，团队成员定义、对社会负责。最后，既包含紧凑像强调的名字的主动权。一个逻辑的适用性(1981年3月)作为管理策略：紧凑的重要性，强调个人演员出现，它是适当的规范旨在使看得见的适用性和合规或缺乏。开发类似于一个社会运动，它是依靠自己的演员。为了让这样一个网络功能有效的、积极参与成员是至关重要的。相反于这种理想的设定紧凑,这个网站，见证公司的放松和不活跃的参与。
积极组织的会议和网络视为一种发起人调动会员为建立一个更活跃的运动。还有其他的方法中，全球契约提醒我们的社会运动或使用汪宏年的(2002)术语模式转向网络。作为其代表强调，“全球契约办公室不规范和监控公司文件和行动”(Kell，2003年3月，p38)。范围的动员、政策制定、报告和监测机构正在形成网络。这整个网络,不是个体的规则和规则制定者形式监管框架。这个目标是为了保持网络的演员一起共同原则、程序和规范。那些在冲突或那些不遵守规则内没有受到惩罚系统。因此柔性的规定存在的假设，将共同规范中这些连接网络来判断对方相对于既定的规则和程序。虽然可能有共同利益之初，希望是这些包括在网络来分享共同规范。包含机制建立在视觉上的更大更广泛的这个网络，更重要的是它会的是为企业，依赖于他们的利益相关者，加入网络向他人显示他们遵守其规章。那些没有遵守原则的，仅仅被责备和羞辱，而没有接受正规的制裁。延长网络是建立在全球契约包含了大量的主动关心的企业公民,企业社会责任和相关问题。它包含大量多样，包括政府机构组织为世界银行、国际经济合作与发展组织，商业协会(例如国际商会及世界贸易委员会对可持续发展),劳动组织(例如国际联合会的自由贸易协定)、学术机构、民
间组织。另外,主动离开纪律的独立观察者学者、非政府组织、独立的媒体——观察和细究这个措施，用手指责备那些超越规则界限的行为。鼓励公民社会组织细看社会责任感的企业，全球形成一种治理结构紧凑而不需要运用法律框架。在这个指南为会员，贴在全球契约的网站,Corpwatch及其他公民社会组织已知愈发细看公司和全球化被称为活性检查操作的全球契约和它的成员的迹象,积极进行审查。通过与这些更关键的演员,主动进一步合法化。这些组织预计扮演重要的角色检查监视器和批判的公司的演员和公司遵循建立的原则。另一种和补充的独立观察员和活动中不可或缺的部分的管理和治理结构是建立具有独立性的监测系统。这样一个系统的会计的这些方面生意的全球报告倡议(世源科技公司)，正在发展。世源科技公司自己描述其网站作为“多方利益过程和独立机构的使命是去可持续发展和推广全球报告准则”放之四海而皆准。这个主办了多方利益过程具有永久性，独立的组织自从1997年全球总部位于荷兰阿姆斯特丹。致力于发展的困扰一个报告制度与国际会计准则委员会和达到一定水平的报告的经济效益、环境效益和社会的可持续发展，将作为常规财务报告。一个框架协定全球契约世源科技公司成立，于2003年3月，在全球契约同意鼓励公司使用指南和报告指标，世源科技公司现有匹配全球契约的原则。延长网络的报告、规范、规则设定和监控组织已经连接到全球契约。例如，世源科技公司和全球契约已经宣布，他们与社会和环境标准的联系。
SA8000和ISO14000。监督和治理模式和发展伴随着新元素的演变，以相互之间伴随着相关的监督管理,控制相互作用和批判的作用力。法规和治理具有相互作用的规范。CSR作为监管框架：影响组织和跨界别的关系有一种特殊的社会趋势的抗议活动演变与公民社会的关注组织。公司已经推出计划，应用标准和带着积极参与开发此类标准的回应新的要求和新形式的监控。它是一种管理框架。公司的主要目标，开始出现了主要驱动因素的趋势。其他组织或多或少都动员作为这个公司的环境的因素。国家和政府间国际组织担任在公司的渠道，要求地方要求，也被表达公民社会组织。这个组织的努力与国际组织把这些要求背后的合法性和力量被包装他们的形式全球标准和报告的标准，通过基于联合国框架，通过将他们与建立、规范和协议。这样的运动建立并将会进一步强调了三者之间关系国家、国际组织、企业、国家有望形式制度框架内，维护公司的行为。这个原因形成这种监管框架是薄弱的，而不是努力是基于框架似乎无法完成和国家法规，不得有接受那些调节(公司)及他们的利益相关者。因此，把重点放在柔软的条例，出现了全球性的权力力量的跨国公司。因为公司有这样的力量这个世界,他们的最基本的人性、工人和环境的权利积极发展所必需的深化企业社会责任的世界。辩论中心应符合标准的实现谁应该监控，达到符合处罚不遵守的行为。然而，也有不同的方式，在各种行动者追赶CSR。一个区别有关的其他相关企业社会责任活动，并要求对公司的业务。在企业的需求行为以及培养社会责任方面所做的努力与调节和审查从这些要求，是用来关注整个公司在世界的运作方式。另一方面，当企业社会责任是追求作为公司在协助美国动员工作的发展援助，它可能不关心整个公司，而这似乎是组织形式，在特定的项目，经常瞄准非常遥远的地方和部门。再者，作为
管理的趋势，企业社会责任似乎主要是与演示和连接在公司的合法性建设，我们可以预期，根据以往的研究大量的结合发生。
当谈到跨界别的界限，商业和关系公司和公民社会组织、三大趋势似乎也需要之间的差异。第一个趋势，这对公司的新要求，似乎是建立在和强化相对传统的责任，在社会领域美国提供了游戏的规则和公司按照这些规则。美国与国际组织的规则制定者的范围内做点公益和介质的更广泛的需求导致冲突和紧张的公司应该在谁的规则和谁应该监督他们。但这样的冲突并不独特的社会领域。第二个趋势，入口的大公司进入交割的援助来发展国家，似乎是驾驶多点的界限，其中公司不仅是期望遵循规则，并期望和由其他要求，但实际上是期望补充和添加到国家和政府间国际组织，在那里，他们到达和力量似乎太有限。在第三管理，我们看到了一个趋势中发挥更积极的作用，由运营商概念、模型、期望和演讲比通常被认为是这个案子。再次，这并非独一无二，它还代表被发现的情况管理与组织发展的趋势更加普遍。这种现象，然而，重要性阐述了跨部门的发展模式更进一步关系，中介机构之间的关系;并规范和标准企业家、组织平台和管理技术。
Corporate social responsibility: a trend and a movement, but of what and for what?
Corporate social responsibility (CSR) has emerged as a global trend involving corporations,states, international organizations and civil society organizations. It is far from clear what CSR stands for,what the trend really is, where it comes from, where it is heading and who the leading actors are. If one views it as a social movement, one must ask: a movement of what and for whom? The discussions help us reflect on the formation ofmanagement trends and how certain models come to flow rapidly and extensively around the globe,following and adding to institutional change – especially to changes in the roles, relations and boundaries between and among states, business corporations and civil society organizations.
The CSR trend in three ways: as a regulatory framework that places new demands on corporations; as a mobilization of corporate actors to assist state development aid; and as a management trend. Each one of these portraits suggests the centrality of certain actors, relations, driving forces and interests. My examples show that no one of these views seems more accurate than the others; instead the movement comprises a bundle of diverse interests, actors, origins and trajectories. These multiple identities of the trend may partly describe its success as well as its contestation, fragility and fluidity.
Many corporations now have specific programs and subsections on their websites dealing with corporate social responsibility. Soft regulations and steering networks In the past, internationally established regulations have been one important mechanism for placing such demands on companies – states and interstate organizations have, for example, issued guidelines and regulations for companies. International organizations are still important actors in this context, but they are seeking a dialogue with corporations rather than seeking to control the social responsibility of corporations via states. The international organizations are not regulators of corporate social responsibility; rather they are best described as brokers between regulatory and self-regulatory initiatives. The demand for socially responsible operations and the monitoring of these operations has increasingly been channeled through organizations other than states, and the emphasis favours a high proportion of self-regulation. Consequently, we have seen the emergence of soft law (Morth, 2004) or what Knill and Lehmkuhl (2002) have called ‘‘regulated self-regulation’’ and Moran (2002) has termed ‘‘subtle’’ or ‘‘non-formal’’
regulations. I prefer the terms ‘‘soft law’’ or ‘‘soft regulations’’, because they are not always informal. The soft regulations often include formal reporting and co-ordinating procedures and, from a co-ordination or administrative point of view; the regulations are often far from subtle.the social responsibility measures and regulations evolve in dialogues between corporations and their stakeholders.
The UN Global Compact is at the centre of this evolving soft regulatory framework: It is voluntary, has no binding legal sanctions applied to those who fail to comply, and is formulated in general terms so it provides considerable leeway for those interpreting the regulations to translate them into practice in a way that fits their circumstances and expectations.The initiative is built on a menu of written principles based on international declarations and agreements for members of the Compact to follow. However, the Compact is not in itself a legal framework. Instead of issuing clear sanctions for organizations that do not comply with the principles, the initiative depends upon commitment, credibility and visibility for compliance. The Global Compact gains its credibility from the global reach and moral authority of the UN and from the inclusion of additional actors creating a community around the issued principles. It also gains credibility through its linkages to other regulatory systems. The soft regulations, in other words, are nested in broader regulatory constellations(Jacobsson and Sahlin-Andersson, 2006), adding to the fact that it remains unclear how binding these regulations are and to what extent they can be expected to lead to compliance or to remain soft.
The UN Global Compact has developed through processes of responsive regulation. In the summer of 2004, the addition of a tenth principle resulted from extensive consultative processes among Compact members. In addition, a great deal of emphasis is placed on the formation of what is termed ‘‘learning networks’’ and ‘‘policy dialogues’’. A number of meetings is arranged regularly, in which business leaders, UN agencies, labor associations, governmental representatives, non-governmental organizations, academics, and other groups are brought together to discuss and share their experiences and concerns about specific issues. The Global Compact further encourages the creation of local structures and networks at the country and regional level. Participants from Denmark, Finland, Norway and Sweden have formed the Global Compact Nordic Network to discuss the implementation of the principles. Major efforts have been extended in order to expand the network by recruiting and activating members and by
forming partnerships with other transnational organizations. These networks and dialogues aim, as announced on the Global Compact website, at facilitating learning across actors and sectors. Participating companies in the Global Compact are asked to provide examples of how they work to comply with and actively spread the ten principles. The organizers present the Global Compact as a learning network and one ambition behind the reports is to provide examples of best practices for others to follow. Lately, self-reporting has been de-emphasized in favor of academic writings and standardized reporting criteria. Cases of best practice are written by academic scholars and posted on the Global Compact website. Reference to science and academics serve as a legitimizing device and a means of balancing dependence that emerges in the networks with values of independence that are associated with science and auditing. It seems that there is a vision to form a community among the participants in which each individual actor strives to appear appropriate in relation to other members of the network and to their stakeholders at large, a stance that should drive them to act according to the principles articulated. The mechanism for encouraging people to adhere to the norms is, therefore, to include them in the group, to persuade them that it is critical to have a good name within the group, and to reach a high level of legitimacy for the effort as a whole – in fact, a degree of legitimacy that signals to wider audiences that group members are, by definition, socially responsible. Inclusion is both the end and the means of the Compact – as emphasized by the very name of this initiative. A logic of appropriateness (March, 1981) is used as a governance strategy: the Compact emphasizes the importance for individual actors to appear appropriate and it is aimed at making visible the norms of appropriateness and compliance or the lack thereof. The development resembles that of a social movement, as it is dependent upon the mobilization of actors. In order for such a network to function effectively, the active participation of members is crucial. In contrast to this ideal setup of the Compact, the websites bear witness to a somewhat more relaxed and less active participation by the companies.
The active organizing of conferences and networks can be seen as a means for initiators to mobilize members in order to form a more active movement. There are other ways in which the Global Compact reminds us of a social movement or, to use Moran’s (2002) term, a mode of steering network. As its representatives repeatedly emphasize, ‘‘The Global Compact office neither regulates nor monitors a company’s submissions and initiatives’’ (Kell, 2003, p. 38).
Constellations of mobilizing, policy making, reporting and monitoring bodies are formed into a network. This entire network, rather than individual rules and rule makers form a regulatory framework. The goal is to hold the network of actors together by common principles, procedures and norms. Those in conflict or those unlikely to adhere to the rules are not punished within the system. Thus the soft regulation presumes the existence of common norms and a will among those joining the network to judge each other relative to these established rules and procedures. Although common interests may not be present at the outset, the hope is that those included in the network come to share common norms. The inclusion mechanism is built on the vision that the larger and more extensive this network, the more important it will be for corporations, which are dependent on their stakeholders, to join the network and to show others that they comply with its rules. Instead of receiving formal sanctions, those not following principles are merely blamed and shamed.The extended network that is built around the Global Compact includes a large number of initiatives concerned with corporate citizenship, corporate social responsibility and related issues. It comprises a wide set of diverse organizations, including such intergovernmental organizations as the World Bank and the OECD, business associations (e.g. International Chamber of Commerce and World Business Council for Sustainable Development), labor organizations (e.g. The International Confederation of Free Trade Unions), academic institutions, and civil society organizations (e.g. Amnesty International). Furthermore, the initiatives leave discipline in the hands of independent observers –academics, NGOs, and independent media – that watch and scrutinize the actions taken and point the finger of blame at those who step out of line. By encouraging civil society organizations to scrutinize the social responsibility of business corporations, the Global Compact forms a governance framework without necessarily applying a legal framework. In the guidelines for members, posted on the Global Compact web site, Corpwatch and other civil society organizations known to more critically scrutinize corporations and globalization are referred to as active scrutinizers of the operations of the Global Compact and its members – a sign of the active scrutiny that is being performed. By associating with these more critical actors, the initiative is further legitimized. These organizations are expected to play an important role as critical monitors and scrutinizers of corporate actors and of corporations’ compliance with the established principles.An alternative and a complement to the activities of independent observers and an integral part of
the regulatory and governance framework is the establishment of monitoring systems, characterized by independence. Such a systematic accounting of these aspects of business, the Global Report Initiative (GRI), is under development. GRI describes itself on its website as ‘‘a multi-stakeholder process and independent institution whose mission is to develop and disseminate globally applicable Sustainability Reporting Guidelines’’. This multi-stakeholder process is hosted by a permanent, independent organization which has had global headquarters in Amsterdam, Netherlands since 1997. The GRI seeks to develop a reporting system comparable to the international accounting standards board and to achieve a level of reporting of economic, environmental and social sustainability that would be as routine as financial reporting. A framework agreement between the Global Compact and the GRI was established in March 2003, wherein the Global Compact agreed to encourage companies to use GRI guidelines and reporting indicators that matched existing Global Compact principles. Extended networks of reporting, standardizing, rule setting and the monitoring of organizations have been connected to the Global Compact. For example, the GRI and the Global Compact have announced their links with social and environmental standards.
SA 8000 and ISO 14000. The regulatory and governance modes and domains develop incrementally with the enrollment of new actors; with the interplay among actors; and with the interplay among related regulatory, governing and criticizing efforts. Regulations and governance are characterized by reciprocity and co-regulation.
CSR as a regulatory framework: impacts on organizations and cross-sector relations I have described the CSR trend as evolving from the protests and concerns of civil society organizations. Corporations have launched programs, applied standards and taken an active part in developing such standards in response to new demands and new forms of monitoring. It is a regulatory framework. Corporations appear both as main targets and as main driving actors of the trend. Other organizations are mobilized more or less as actors in the environment of the corporations. States and intergovernmental organizations act as channels to place demands on corporations, demands which have also been expressed by civil society organizations. The organized efforts of states and international organizations have put legitimacy and strength behind these demands by packaging them in the form of globally applicable standards and reporting criteria, by basing them on the UN framework, and by associating them with
established norms and agreements. In this way the movement builds on and can be expected to further emphasize a relationship between and among states, international organizations and corporations, whereby states are expected to form and uphold the institutional frameworks within which corporations act. The reason for forming this regulatory framework to be soft rather than hard is based on what the framework seems to be able to accomplish –harder and more state-centered regulations may not have been accepted by those who are to be regulated (corporations) and by their stakeholders. Hence, the emphasis on soft regulations appears as an expression of the global power and strength of multinational corporations. Because business corporations have such strength in the world, their compliance with fundamental human, worker and environmental rights is essential for furthering positive developments in the world of corporate social responsibility. Debates center on how such compliance should be accomplished, what the criteria are for reaching compliance and who should monitor and sanction those not complying.
However, there were also differences in the manner in which various actors pursued CSR. One difference concerned the way in which corporate social responsibility related to other activities, operations and demands on the corporations. The demands on corporations to act and to develop in socially responsible ways and the regulating and scrutinizing efforts that follow from these demands are meant to concern the entire corporation –wherever in the world it operates. On the other hand, when corporate social responsibility is pursued as a mobilization of corporations in assisting states in development aid, it may not concern the whole corporation; rather it seems to be organized and pursued in the form of specific projects, often aimed at very distant places and sectors. And third, as a management trend, corporate social responsibility seems to be connected primarily with presentations and legitimacy building in corporations, and we should expect, based on previous research, a great deal of de-coupling to occur.
When it comes to cross-sector boundaries and relationships among states, business corporations and civil society organizations, the three trends also seem to entail differences. The first trend, the placing of new demands on corporations, seems to be built on and to reinforce a relatively traditional division of responsibility across societal sectors whereby states provide the rules of the game and corporations act according to these rules. States and international organizations do act as rule setters and as mediators of the broader demands placed on
corporations leading to conflicts and tensions over who should set the rules and who should monitor them. But such conflicts are not unique to the CSR field. The second trend, the entrance of large corporations into the delivery of aid to developing countries, seems to be driving a somewhat more blurring of boundaries, in which corporations are not only expected to follow rules and to respond to expectations and demands set by others, but are actually expected to supplement and add to state and inter-governmental organizations where their reach and strength seems to be too limited. In the third, the management trend, we find a more active role being played by the carriers of concepts, models, expectations and presentations than is usually assumed to be the case. Again, this is not unique to the CSR field; it has also been found to be the case in the development of management and organizational trends more generally. This phenomenon, however, points to the importance of developing further elaborated models of cross-sectoral relationships; the role of intermediaries; and the interrelations among norms and norm entrepreneurs, organizational platforms and governing technologies.
中等分辨率制备分离的 快速色谱技术 W. Clark Still,* Michael K a h n , and Abhijit Mitra Departm(7nt o/ Chemistry, Columbia Uniuersity,1Veu York, Neu; York 10027 ReceiLied January 26, 1978 我们希望找到一种简单的吸附色谱技术用于有机化合物的常规净化。这种技术是适于传统的有机物大规模制备分离，该技术需使用长柱色谱法。尽管这种技术得到的效果非常好，但是其需要消耗大量的时间，并且由于频带拖尾经常出现低复原率。当分离的样本剂量大于1或者2g时，这些问题显得更加突出。近年来，几种制备系统已经进行了改进，能将分离时间减少到1-3h，并允许各成分的分辨率ΔR f≥（使用薄层色谱分析进行分析）。在这些方法中，在我们的实验室中，媒介压力色谱法1和短柱色谱法2是最成功的。最近，我们发现一种可以将分离速度大幅度提升的技术，可用于反应产物的常规提纯，我们将这种技术称为急骤色谱法。虽然这种技术的分辨率只是中等（ΔR f≥），而且构建这个系统花费非常低，并且能在10-15min内分离重量在的样本。4 急骤色谱法是以空气压力驱动的混合介质压力以及短柱色谱法为基础，专门针对快速分离，介质压力以及短柱色谱已经进行了优化。优化实验是在一组标准条件5下进行的，优化实验使用苯甲醇作为样本，放在一个20mm*5in.的硅胶柱60内，使用Tracor 970紫外检测器监测圆柱的输出。分辨率通过持续时间（r）和峰宽（w,w/2）的比率进行测定的（Figure 1），结果如图2-4所示，图2-4分别放映分辨率随着硅胶颗粒大小、洗脱液流速和样本大小的变化。
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.
本科毕业设计 外文文献及译文 文献、资料题目：Designing Against Fire Of Building 文献、资料来源：国道数据库 文献、资料发表（出版）日期：2008.3.25 院（部）：土木工程学院 专业：土木工程 班级：土木辅修091 姓名：武建伟 学号：2008121008 指导教师：周学军、李相云 翻译日期： 20012.6.1
外文文献: Designing Against Fire Of Buliding John Lynch ABSTRACT: This paper considers the design of buildings for fire safety. It is found that fire and the associ- ated effects on buildings is significantly different to other forms of loading such as gravity live loads, wind and earthquakes and their respective effects on the building structure. Fire events are derived from the human activities within buildings or from the malfunction of mechanical and electrical equipment provided within buildings to achieve a serviceable environment. It is therefore possible to directly influence the rate of fire starts within buildings by changing human behaviour, improved maintenance and improved design of mechanical and electrical systems. Furthermore, should a fire develops, it is possible to directly influence the resulting fire severity by the incorporation of fire safety systems such as sprinklers and to provide measures within the building to enable safer egress from the building. The ability to influence the rate of fire starts and the resulting fire severity is unique to the consideration of fire within buildings since other loads such as wind and earthquakes are directly a function of nature. The possible approaches for designing a building for fire safety are presented using an example of a multi-storey building constructed over a railway line. The design of both the transfer structure supporting the building over the railway and the levels above the transfer structure are considered in the context of current regulatory requirements. The principles and assumptions associ- ated with various approaches are discussed. 1 INTRODUCTION Other papers presented in this series consider the design of buildings for gravity loads, wind and earthquakes.The design of buildings against such load effects is to a large extent covered by engineering based standards referenced by the building regulations. This is not the case, to nearly the same extent, in the
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：
五分钟搞定5000字－外文文献翻译 在科研过程中阅读翻译外文文献是一个非常重要的环节，许多领域高水平的文献都是外文文献，借鉴一些外文文献翻译的经验是非常必要的。由于特殊原因我翻译外文文献的机会比较多，慢慢地就发现了外文文献翻译过程中的三大利器：Google“翻译”频道、金山词霸（完整版本）和CNKI“翻译助手"。 具体操作过程如下： 1.先打开金山词霸自动取词功能，然后阅读文献； 2.遇到无法理解的长句时，可以交给Google处理，处理后的结果猛一看，不堪入目，可是经过大脑的再处理后句子的意思基本就明了了； 3.如果通过Google仍然无法理解，感觉就是不同，那肯定是对其中某个“常用单词”理解有误，因为某些单词看似很简单，但是在文献中有特殊的意思，这时就可以通过CNKI的“翻译助手”来查询相关单词的意思，由于CNKI的单词意思都是来源与大量的文献，所以它的吻合率很高。 另外，在翻译过程中最好以“段落”或者“长句”作为翻译的基本单位，这样才不会造成“只见树木，不见森林”的误导。 注： 1、Google翻译：https://www.doczj.com/doc/5511895208.html,/language_tools google，众所周知，谷歌里面的英文文献和资料还算是比较详实的。我利用它是这样的。一方面可以用它查询英文论文，当然这方面的帖子很多，大家可以搜索，在此不赘述。回到我自己说的翻译上来。下面给大家举个例子来说明如何用吧 比如说“电磁感应透明效应”这个词汇你不知道他怎么翻译， 首先你可以在CNKI里查中文的，根据它们的关键词中英文对照来做，一般比较准确。
在此主要是说在google里怎么知道这个翻译意思。大家应该都有词典吧，按中国人的办法，把一个一个词分着查出来，敲到google里，你的这种翻译一般不太准，当然你需要验证是否准确了，这下看着吧，把你的那支离破碎的翻译在google里搜索，你能看到许多相关的文献或资料，大家都不是笨蛋，看看，也就能找到最精确的翻译了，纯西式的！我就是这么用的。 2、CNKI翻译：https://www.doczj.com/doc/5511895208.html, CNKI翻译助手，这个网站不需要介绍太多，可能有些人也知道的。主要说说它的有点，你进去看看就能发现：搜索的肯定是专业词汇，而且它翻译结果下面有文章与之对应（因为它是CNKI检索提供的，它的翻译是从文献里抽出来的），很实用的一个网站。估计别的写文章的人不是傻子吧，它们的东西我们可以直接拿来用，当然省事了。网址告诉大家，有兴趣的进去看看，你们就会发现其乐无穷！还是很值得用的。https://www.doczj.com/doc/5511895208.html, 3、网路版金山词霸（不到1M）：https://www.doczj.com/doc/5511895208.html,/6946901637944806 翻译时的速度： 这里我谈的是电子版和打印版的翻译速度，按个人翻译速度看，打印版的快些，因为看电子版本一是费眼睛，二是如果我们用电脑，可能还经常时不时玩点游戏，或者整点别的，导致最终SPPEED变慢，再之电脑上一些词典（金山词霸等）在专业翻译方面也不是特别好，所以翻译效果不佳。在此本人建议大家购买清华大学编写的好像是国防工业出版社的那本《英汉科学技术词典》，基本上挺好用。再加上网站如：google CNKI翻译助手，这样我们的翻译速度会提高不少。 具体翻译时的一些技巧（主要是写论文和看论文方面） 大家大概都应预先清楚明白自己专业方向的国内牛人，在这里我强烈建议大家仔
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
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,
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
外文文献翻译 1 中文翻译 1.1钢筋混凝土 素混凝土是由水泥、水、细骨料、粗骨料（碎石或；卵石）、空气，通常还有其他外加剂等经过凝固硬化而成。将可塑的混凝土拌合物注入到模板内，并将其捣实，然后进行养护，以加速水泥与水的水化反应，最后获得硬化的混凝土。其最终制成品具有较高的抗压强度和较低的抗拉强度。其抗拉强度约为抗压强度的十分之一。因此，截面的受拉区必须配置抗拉钢筋和抗剪钢筋以增加钢筋混凝土构件中较弱的受拉区的强度。 由于钢筋混凝土截面在均质性上与标准的木材或钢的截面存在着差异，因此，需要对结构设计的基本原理进行修改。将钢筋混凝土这种非均质截面的两种组成部分按一定比例适当布置，可以最好的利用这两种材料。这一要求是可以达到的。因混凝土由配料搅拌成湿拌合物，经过振捣并凝固硬化，可以做成任何一种需要的形状。如果拌制混凝土的各种材料配合比恰当，则混凝土制成品的强度较高，经久耐用，配置钢筋后，可以作为任何结构体系的主要构件。 浇筑混凝土所需要的技术取决于即将浇筑的构件类型，诸如：柱、梁、墙、板、基础，大体积混凝土水坝或者继续延长已浇筑完毕并且已经凝固的混凝土等。对于梁、柱、墙等构件，当模板清理干净后应该在其上涂油，钢筋表面的锈及其他有害物质也应该被清除干净。浇筑基础前，应将坑底土夯实并用水浸湿6英寸，以免土壤从新浇的混凝土中吸收水分。一般情况下，除使用混凝土泵浇筑外，混凝土都应在水平方向分层浇筑，并使用插入式或表面式高频电动振捣器捣实。必须记住，过分的振捣将导致骨料离析和混凝土泌浆等现象，因而是有害的。 水泥的水化作用发生在有水分存在，而且气温在50°F以上的条件下。为了保证水泥的水化作用得以进行，必须具备上述条件。如果干燥过快则会出现表面裂缝，这将有损与混凝土的强度，同时也会影响到水泥水化作用的充分进行。 设计钢筋混凝土构件时显然需要处理大量的参数，诸如宽度、高度等几何尺寸，配筋的面积，钢筋的应变和混凝土的应变，钢筋的应力等等。因此，在选择混凝土截面时需要进行试算并作调整，根据施工现场条件、混凝土原材料的供应情况、业主提出的特殊要求、对建筑和净空高度的要求、所用的设计规范以及建筑物周围环
关于国内外对企业并购动因研究的文献综述 胡云枫M01114234 摘要：20世纪以来，并购已经成为企业快速扩张和整合的重要手段之一。为了探究企业并购的动因，国内外学者从不同角度做了大量研究。本文对有关国内外企业并购的动因研究的文献做了总结与综述。 关键词：企业并购动因文献综述 一、国外对企业并购动因的研究 企业并购动因理论解释促成企业并购发生的影响因素。 1. 经营协同假说( operming synergy hypothesis) 该假说假定存在着规模经济, 并且在并购之前, 企业的经营活动达不到实现规模经济的潜在要求, 包括横向降低成本费用的生产规模经济、纵向降低交易费用的规模经济和特定管理职能方面的规模经济。通过并购可以对企业规模进行扩充和调整, 达到最佳规模经济或范围经济, 这可能是对企业并购最经典的经济学答案。 2. 管理协同假说( management synergy hypothesis) 该假说认为优势企业并购劣势企业, 管理者作为一个团队被转移时, 能够将被收购公司的非效率性的组织资本与收购公司过剩的管理资本结合从而产生较好的协同效应。 3. 财务协同假说( finance synergy hypothesis) 该假说认为并购是将目标企业所在行业中的投资机会内部化, 将企业外部融资转化为内部融资, 由于内部融资比外部融资成本更低, 从而增加了财务协同,降低了融资风险。 4. 市场力量假说( market power hypothesis) 认为公司间的并购可以增加对市场的控制力。首先, 通过并购同行业企业, 以减少竞争者, 扩大了优势企业的规模, 优势企业增加了对市场的控制能力, 从而导致市场垄断。其次, 即使不形成垄断, 由于并购扩大的规模效应也将成为市场进入的壁垒。 5. 战略动机假说( strategy motive hypothesis) 企业并购战略动机在于通过并购活动实现多样化经营,企业并购可以通过实