Capturing the Cost of Quality Failures in Civil
Engineering
Hamzah Abdul-Rahman
(University of Manchester Institute of Science and Technology) INTRODUCTION
One reason which relates quality (conformance to requirements) to a firm's survival, is increased customer expectations —an organization must provide the products/services to fulfill the requirements of the client[l]. Another is the costs incurred due to operation and product failures;
a firm should not spend more than what is normally required to meet the client's requirements; this is especially true in the present competitive market. These costs, known as quality costs, are known to be capable of reduction in repetitive processes and in the "controlled environment" of manufacturing industries.
The usefulness and importance of knowing the cost of quality in manufacturing is well known. This is not so in the construction industry. Since there are differences in the nature and haracteristics of the processes and environments of the two industries, it is difficult to assess whether similar quality cost concepts can be used in construction. One can only speculate that if the manufacturing and service industries can benefit from quantifying quality costs then there should also be benefit to construction. Theoretically it seems easy to apply the quality costs concepts into the design and construction phases of a civil engineering project. In practice, it is quite complex and can be difficult.
This article attempts to address the concept of quality cost, especially as an aid to identifying and reducing failures during construction of civil engineering projects. The aims of this article are to:
(1) generate an awareness of the design-and-construction caused failures;
(2) provide an insight into the potential of using quality cost in civil engineering construction;
(3) illustrate by a case study how failure costs can be captured and used in a civil engineering contract;
(4) recommend that quality cost information be used in managing civil engineering works.
FAILURE EVENTS IN CONSTRUCTION
The Building Research Establishment (BRE) found that errors in buildings had 50 per cent of their origin in the design stage and 40 per cent in the construction stage. In a National Economic Development Office (NEDO) survey, aimed at improving methods of quality control for building works, some 501 quality related events were noted. The quality-related events were divided into three main areas: "design", "poor workmanship" and "other". Design and poor
workmanship combined to form more than 90 per cent of the total events listed in Table I. Under poor workmanship "lack of care" and "lack of knowledge" were the main causes, whilst in design "unclear/missing information" and "design will not work" were identified as the major causes of problems, including the most serious cases. NEDO showed that causes of defects in housing were mainly in design (50 percent) and construction (30 per cent). The remaining 20 per cent were attributed to materials and other causes.
WHY QUALITY PERFORMANCE SHOULD BE MEASURED IN CONSTRUCTION
Although the above findings reveal failures in building projects, failures among civil engineering projects may be even more serious owing to the greater variety of risk factors. The findings above can be considered as either cause for concern or as inevitable events that are part and parcel of the construction process. It is well-known that, while the frequency of some failure items is low, they can tremendously affect project time and cost. For a firm to survive, it must strive not only to produce the final product to specification but also to produce it at the lowest cost possible. There is no doubt that most firms, whether in design or construction, are able to produce work to the specification within an acceptable tolerance with respect to time and costs. The magnitude of the tolerance has to be reduced for a firm to remain competitive. Management and production teams must reduce failures that are quality-related to the minimum such that there is a reduction in the tolerance gap. In order to do this, the failures must be identified and
their seriousness assessed. In construction, many companies have taken up Quality Assurance (QA) as a means of staying in business. Designers, consultants, contractors and even subcontractors are aware of the consequences if they fail to provide a minimum level of assurance to their clients. However, to stay in a highly competitive environment as in the construction industry, not only does quality work have to be offered but also a profit has to be made. Traditional thoughts often have quality and cost running counter to each other. Documentation on quality management achievements reveals the opposite to this traditional view. Companies which are capable of reducing cost without sacrificing quality are more likely to offer products/services more cheaply, thus making the product more attractive to the client. This is another reason for measuring quality. The measurement of performance in managing quality can take many forms. However, it is most convincing if benefits can be shown in terms of cost since costs have a great impact on business. In quality management the use of cost as a measure of performance has been recognized and this is usually known as the cost of quality or quality cost. While it is relatively easy to assess the cost of implementing a quality system, inspection costs and other costs related to prevention and appraisal activities, the cost of failure in construction processes are seldom measured. If causes of failure and their associated costs can be identified and reduced, resources can be used for productive work, and cost and time savings will follow.
SOURCES OF QUALITY FAILURE
Quality failures in a civil engineering project originate in stages such as:
?project appraisal: failure to recognize the project needs and requirements, and to minimize factors associated with risk, client's influence, communication problems;
?design: incomplete information, changes in design, design mistakes, client's influence, communication problems;
? construction: labor, material, subcontractor, plant and equipment,unforeseen conditions and events, project uncertainty, client's influence, communication problems and poor planning. During the appraisal stage, the functional needs of the project are investigated and identified. In order for these needs to be accurately translated into information for decision making, the
promoter has to consider all variables which relate to the project requirements. Only when the appraisal stage is thoroughly explored can the needs be decoded in design.
Measuring quality in the design phase is perceived to be difficult because all too often the designer is not the final user assessing the quality performance of the product[l]. During the construction phase problems arise out of incomplete or unclear engineering information, which results frequently in more money being spent to remedy the situation. Guidelines and recommendations have been developed to ensure quality in information and design. Some of the elements related to design include:
? design requirements;
? drawing and specification control;
? design verification through design analysis reviews;
? control of changes and non-conformances;
? well-maintained supporting documentation;
? man agement responsibilities and commitment.
Giving more attention to these preventive items helps improve design quality assurance, or design assurance, such that a firm gains a stronger footage and a more competitive edge. Every time a change is made in a design, it has to be reworked by the design team. Thus costs incurred in reworking have to be accounted for in quality costing. Changes initiated by the client are sometimes termed deviations instead of failure cost.
The construction stage of a civil engineering project is labor and plant intensive. The cost of labor and plant can range between about 40 per cent and 70 per cent of the total construction cost. It is not surprising that' the construction stage accounts for 40 per cent of failure events, as noted in the NEDO report. Variations during this period are mainly caused by human errors due to lack of knowledge or lack of attention, both of which, according to Crosby, can be corrected. It is important that human resources are given special attention since they are capable of producing and preventing acts of failure. A successful quality management programme usually gives special focus to this type of resource.
Apart from the above sources of failure, factors such as risk, buildability, inadequate soil investigation, poor communications, disputes and poor project planning require proper attention and need to be minimized to avoid any additional unplanned cost.
捕获土建工程质量事故的成本
Hamzah Abdul-Rahman
(曼彻斯特大学的科技研究所)
引用
一个涉及到企业生存质量（符合要求）的原因之一是增加的客户期望值——一个组织必须提供符合要求的客户端的产品或服务；另一个原因是由于操作和产品失效费用。与通常情况相比，企业不须花费更多费用来满足客户的要求，在当前竞争激烈的市场中，这是尤其如此。一种可以用于在重复制造工序和“控制环境”的制造工业中进行在生产的成本，称之为质量成本。
制造过程中的质量成本的重要性和实用性是总所周知的，这在建筑行业中体现的并不是很明显。因为在这两个行业中存在着制造特征和生产环境的区别，因此在建设行业中很难确定是否可以使用类似的质量成本概念。如果制造业和服务业可以受益于量化质量成本，那么建筑业同样可以从中受益，不过，这仅仅是个猜测。从理论上讲，质量成本概念很容易应用到土建工程项目的设计和建造阶段，但在实践中，它很复杂。
这篇文章试图解决质量成本的概念，特别是其作为一种辅助工具来识别并降低在土建工程项目施工过程中的损失。这篇文章的目的是：
(1) 生成一种设计—建设过程中的事故意识;
(2) 发觉质量成本在土建工程施工中应用的潜力;
(3) 通过案例研究研究如何在土木工程建设中捕获使用质量成本
(4) 推荐在工程建设管理中使用质量成本概念。
事故分析
建筑研究所(BRE) 发现建筑物中的事故50%源于起初的设计阶段，而其余的40%来源于施工阶段。一个国家经济发展处的调查——旨在提高建设过程中质量的方法——记载着将近501个关乎质量问题的事故。这些质量事故被分为三个主要领域："设计"、"偷工减料"和"其他"。“设计”和“偷工减料”共同形成的事故原因占所列事故的90%以上。在“偷工减料”的领域里，“缺少管理”和“缺少专业知识”是其主要原因，而在设计领域里，
“不清楚规范”和“无法使用的设计”被视为主要原因，其中就发生过最严重的事故案例。国家经济发展处表示引起建设事故的原因50%来源于设计，30%来源于施工，还有20%来源于材料或者是其他原因。
施工中为什么应衡量质量性能
虽然上述调查结果揭示了了一些建筑工程案例失败的原因来源，但在土建工程项目中的一些失败案例可能由于某些危险因素的存在而变得更多为严重。上述的这些发现足以引起人们的重视或者在建设进程中作为一部分不可避免的事件。众所周知，如果要降低事故发生的频率，势必会极大的引起工程时间的拖延和成本的增加。对于一个公司来说，不仅仅要生产出合格的产品，还要以尽可能低的费用来生产这些产品，这对公司的生存来说是必须的。毫无疑问，对大多数企业来说，不管是设计单位还是施工单位，都有能力在时间和费用都可以容忍的范围内生产出合乎规范的产品。要使企业保持竞争力，必须降低其容忍的程度。管理和生产队伍必须减少事故的发生并使其降低到最低值以至于可以缩小容忍的程度。为了做到这一点，必须查明失败的原因，并正确评估其所带来的影响。在建设过程中，许多公司把质量保险（QA）当作其在该行业中生存的一种途径。设计师、顾问公司、承建商和分包商都知道如果他们不能向他们的客户提供最低限度的保证所带来的后果。但是，留在建造业在高度竞争的环境，不仅质量要保证，而且也要做出一定的利润。传统思想认为质量和成本彼此背道而驰,但是文档质量管理成果揭示了一个与传统相反的观点。能够生产出低成本而又不牺牲质量的产品的公司更有可能提供便宜的产品/服务，这对客户来说将更有吸引力。这是衡量质量的另一个因素。质量管理业绩的测量，可以采用多种方式。然而，通过支出费用大家可以清楚的知道一个公司所获得的利润，因为费用可以清楚的反映出公司的业务。在质量管理体系中，人们已清楚地认识到作为衡量业绩的成本的用途，并且都把他叫做花费在质量上的费用或叫做质量成本。尽管估算质量体系的成本，预防和评比相关活动的检查费用和其他费用，但是在建设过程中出现事故所花费的成本却很难估算，如果发现并减少事故和其相关费用的原因，那么资源就可以得到有效的利用，成本和时间也会随之降低。
质量事故来源
土木工程项目中的质量事故来源大概可以分为一下几个阶段:
? 项目评估: 没有认识到项目需求和所需设备，没有把相关风险降到最低，没有考虑客户方面的影响以及通信设施的问题；
? 设计: 不完整的信息，以及设计的改变还有错误的设计，客户的影响，通信设施的问题；? 施工: 劳工、材料、分包商、工厂和设备、不可预见的条件和事件, 项目的不确定性、客户的影响、通信问题和不适当的规划。
在评估阶段，调查并确定项目的功能需求.为了将这些需求准确地转化为决策信息，负责人还须考虑有关项目要求的所有变量。只有对评估阶段进行彻底的探索才能满足设计的需要。
在设计阶段评估质量是非常困难的，因为设计师并不是最后一个必须对建筑物质量的评估者。在施工阶段问题则更多，因为他们根本不熟悉并掌握信息的完整性，因此必将花费大量的金钱来弥补这种情况。因此指导者和建议者必须保证信息和设计的质量。设计的相关内容包括:
? 设计要求;
?绘图和规范控制;
?通过设计分析评论进行设计验算;
?控制不符合的变化;
?维护熟悉设计文件;
?管理责任和承诺.
花更多时间关注这些可以预防的项目可以提高设计质量保证，这种设计保证可以提高公司的形象和竞争力。每次想在设计中发生改变，设计团队必须要返工，这种返工的成本应该归为质量成本。由客户引起的最初变化又是被成为偏差，但这种偏差不是失败的代价。
土木工程的项目建设是一种集中利用消耗劳动力和地块的行业，花费在劳动力的地块上面的费用将达到整个建设项目的40%～70%。NEDO 报道指出，建设中处理事故所花费的成本占到了40%，这是无需怀疑的[6]，因为在建设期间发生的大量不同的事故大部分是有人引起的。
Crosby 指出，因为缺少知识和关注而导致的事故，这两种原因都是可以纠正的[ll]。人力资源需要进行特殊关照是非常有必要的，因为他们可以产生事故亦可以避免事故的发生，质量管理项目能够成功通常是因为给了一种特殊的关照。
以上所列的事故除了风险，可建造性及土质研究不足外等因素，还有沟通不畅以及计划方案的差劲，这些都应当需要注意并避免额外的计划费用以将施工费用降到最低。
工业设计原著选读 优秀的产品设计 第一个拨号电话1897年由卡罗耳Gantz 第一个拨号电话在1897年被自动电器公司引入，成立于1891年布朗强，一名勘萨斯州承担者。在1889年，相信铃声“中央交换”将转移来电给竞争对手，强发明了被拨号系统控制的自动交换机系统。这个系统在1892年第一次在拉波特完成史端乔系统中被安装。1897年，强的模型电话，然而模型扶轮拨条的位置没有类似于轮齿约170度,以及边缘拨阀瓣。电话，当然是被亚历山大格雷厄姆贝尔（1847—1922）在1876年发明的。第一个商业交换始建于1878（12个使用者），在1879年，多交换机系统由工程师勒罗伊B 菲尔曼发明,使电话取得商业成功,用户在1890年达到250000。 直到1894年，贝尔原批专利过期，贝尔电话公司在市场上有一个虚拟的垄断。他们已经成功侵权投诉反对至少600竞争者。该公司曾在1896年，刚刚在中央交易所推出了电源的“普通电池”制度。在那之前，一个人有手摇电话以提供足够的电力呼叫。一个连接可能仍然只能在给予该人的名义下提出要求达到一个电话接线员。这是强改变的原因。 强很快成为贝尔的强大竞争者。他在1901年引进了一个桌面拨号模型，这个模型在设计方面比贝尔的模型更加清晰。在1902年，他引进了一个带有磁盘拨号的墙面电话，这次与实际指孔，仍然只有170度左右在磁盘周围。到1905年，一个“长距离”手指孔已经被增加了。最后一个强的知名模型是在1907年。强的专利大概过期于1914年，之后他或他的公司再也没有听到过。直到1919年贝尔引进了拨号系统。当他们这样做，在拨号盘的周围手指孔被充分扩展了。 强发明的拨号系统直到1922年进入像纽约一样的大城市才成为主流。但是一旦作为规规范被确立，直到70年代它仍然是主要的电话技术。后按键式拨号在1963年被推出之后，强发明的最初的手指拨号系统作为“旋转的拨号系统”而知名。这是强怎样“让你的手指拨号”的。 埃姆斯椅LCW和DCW 1947 这些带有复合曲线座位，靠背和橡胶防震装置的成型胶合板椅是由查尔斯埃姆斯设计，在赫曼米勒家具公司生产的。 这个原始的概念是被查尔斯埃姆斯（1907—1978）和埃罗沙里宁（1910—1961）在1940年合作构想出来的。在1937年，埃姆斯成为克兰布鲁克学院实验设计部门的领头人，和沙里宁一起工作调查材料和家具。在这些努力下，埃姆斯发明了分成薄片和成型胶合板夹板，被称作埃姆斯夹板，在1941年收到了来自美国海军5000人的订单。查尔斯和他的妻子雷在他们威尼斯，钙的工作室及工厂和埃文斯产品公司的生产厂家一起生产了这批订单。 在1941年现代艺术博物馆，艾略特诺伊斯组织了一场比赛用以发现对现代生活富有想象力的设计师。奖项颁发给了埃姆斯和沙里宁他们的椅子和存储碎片，由包括埃德加考夫曼，大都会艺术博物馆的阿尔弗雷德，艾略特诺伊斯，马尔塞布鲁尔，弗兰克帕里什和建筑师爱德华达雷尔斯通的陪审团裁决。 这些椅子在1946年的现代艺术展览博物馆被展出，查尔斯埃姆斯设计的新的家具。当时，椅子只有三条腿，稳定性问题气馁了大规模生产。 早期的LCW（低木椅）和DWC（就餐木椅）设计有四条木腿在1946年第一次被埃文斯产品公司（埃姆斯的战时雇主）生产出来，被赫曼米勒家具公司分配。这些工具1946年被乔治纳尔逊为赫曼米勒购买，在1949年接手制造权。后来金属脚的愿景在1951年制作，包括LCW（低金属椅）和DWC（就餐金属椅）模型。配套的餐饮和咖啡桌也产生。这条线一直
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
外文翻译 原文 World Trade and International Trade Material Source:https://www.doczj.com/doc/8314035587.html, Author: Ted Alax In today’s complex economic world, neither individuals nor nations are self-sufficient. Nations have utilized different economic resources; people have developed different skills. This is the foundation of world trade and economic activity. As a result of this trade and activity, international finance and banking have evolved. For example, the United States is a major consumer of coffee, yet it does not have the climate to grow any or its own. Consequently, the United States must import coffee from countries (such as Brazil, Colombia and Guatemala) that grow coffee efficiently. On the other hand, the United States has large industrial plants capable of producing a variety of goods, such as chemicals and airplanes, which can be sold to nations that need them. If nations traded item for item, such as one automobile for 10,000 bags of coffee, foreign trade would be extremely cumbersome and restrictive. So instead of batter, which is trade of goods without an exchange of money, the United State receives money in payment for what it sells. It pays for Brazilian coffee with dollars, which Brazil can then use to buy wool from Australia, which in turn can buy textiles Great Britain, which can then buy tobacco from the United State. Foreign trade, the exchange of goods between nations, takes place for many reasons. The first, as mentioned above is that no nation has all of the commodities that it needs. Raw materials are scattered around the world. Large deposits of copper are mined in Peru and Zaire, diamonds are mined in South Africa and petroleum is recovered in the Middle East. Countries that do not have these resources within their own boundaries must buy from countries that export them. Foreign trade also occurs because a country often does not have enough of a particular item to meet its needs. Although the United States is a major producer of sugar, it consumes more than it can produce internally and thus must import sugar.
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/8314035587.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.
Interaction design Moggridge Bill Interaction design，Page 1-15 USA Art Press, 2008 Interaction design (IxD) is the study of devices with which a user can interact, in particular computer users. The practice typically centers on "embedding information technology into the ambient social complexities of the physical world."[1] It can also apply to other types of non-electronic products and services, and even organizations. Interaction design defines the behavior (the "interaction") of an artifact or system in response to its users. Malcolm McCullough has written, "As a consequence of pervasive computing, interaction design is poised to become one of the main liberal arts of the twenty-first century." Certain basic principles of cognitive psychology provide grounding for interaction design. These include mental models, mapping, interface metaphors, and affordances. Many of these are laid out in Donald Norman's influential book The Psychology of Everyday Things. As technologies are often overly complex for their intended target audience, interaction design aims to minimize the learning curve and to increase accuracy and efficiency of a task without diminishing usefulness. The objective is to reduce frustration and increase user productivity and satisfaction. Interaction design attempts to improve the usability and experience of the product, by first researching and understanding certain users' needs and then designing to meet and exceed them. (Figuring out who needs to use it, and how those people would like to use it.) Only by involving users who will use a product or system on a regular basis will designers be able to properly tailor and maximize usability. Involving real users, designers gain the ability to better understand user goals and experiences. (see also: User-centered design) There are also positive side effects which include enhanced system capability awareness and user ownership. It is important that the user be aware of system capabilities from an early stage so that expectations regarding functionality are both realistic and properly understood. Also, users who have been active participants in a product's development are more likely to feel a sense of ownership, thus increasing overall satisfa. Instructional design is a goal-oriented, user-centric approach to creating training and education software or written materials. Interaction design and instructional design both rely on cognitive psychology theories to focus on how users will interact with software. They both take an in-depth approach to analyzing the user's needs and goals. A needs analysis is often performed in both disciplines. Both, approach the design from the user's perspective. Both, involve gathering feedback from users, and making revisions until the product or service has been found to be effective. (Summative / formative evaluations) In many ways, instructional
Journal of Industrial Textiles https://www.doczj.com/doc/8314035587.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/8314035587.html,/content/37/4/341 Published by: https://www.doczj.com/doc/8314035587.html, can be found at:Journal of Industrial TextilesAdditional services and information for https://www.doczj.com/doc/8314035587.html,/cgi/alertsEmail Alerts: https://www.doczj.com/doc/8314035587.html,/subscriptionsSubscriptions: https://www.doczj.com/doc/8314035587.html,/journalsReprints.navReprints: https://www.doczj.com/doc/8314035587.html,/journalsPermissions.navPermissions: https://www.doczj.com/doc/8314035587.html,/content/37/4/341.refs.htmlCitations: - Mar 28, 2008Version of Record >>
Strategic transformations in Danish and Swedish big business in an era of globalisation, 1973-2008 The Danish and Swedish context In the difficult inter-war period, a state-supported, protected home market orientation had helped stabilise both Denmark’s and Sweden’s economies, but after WorldWar II priorities changed. Gradually and in accordance with the international economic development, restrictions on foreign trade were removed, and Danish and Swedish industry was exposed to international competition. As a consequence, several home market oriented industries –such as the textile and the shoe industry –were more or less outperformed, while in Sweden the engineering industry soon became the dominant leader of Swedish industry, with companies such as V olvo, Ericsson, Electrolux, ASEA and SKF. In the Danish case, the SMEs continued to be dominant but in combination with expanding export oriented industrial manufacturers such as Lego, Danfoss, Carlsberg and the shipping conglomerates ok and A.P. moller-Marsk. In Sweden and Denmark stable economic growth continued into the 1970s, but due to the problems during the oil crises, the economies came into fundamental structural troubles for the first time since World War II. In the beginning this was counteracted by traditional Keynesian policy measures. However, because of large budget deficits, inflation and increasing wages, both the Danish economy from 1974 and the Swedish economy from 1976 encountered severe problems. Towards the late 1970s Denmark’s and Sweden’s economic policies were thus increasingly questioned. It was clear that Keynesian policy could not solve all economic problems. Expansive fiscal policies in terms of continued deficits on the state budget could not compensate for the loss of both national and international markets and step by step the Keynesian economic policy was abandoned. The increased budget deficit also made it difficult for the state to support employment and regional development. These kinds of heavy governmental activities were also hardly acceptable under the more market oriented policy that developed first in Great Britain and the USA, but in the 1980s also in Denmark and Sweden (Iversen & Andersen, 2008, pp. 313–315; Sjo¨ gren, 2008, pp. 46–54). These changes in political priorities were especially noticeable in the financial market. After being the most state regulated and coordinated sector of the economy since the 1950s, then between 1980 and 1985 the Danish and Swedish financial markets underwent an extensive deregulation resulting in increased competition. Lending from banks and other credit institutes was no longer regulated, and neither were interest rates. The bond market was also opened as the issuance of new bond loans was deregulated in Sweden in 1983. When the control of foreign capital flows was liberalised in the late 1980s the last extraordinary restriction was now gone. Together with the establishment of the new money market with options and derivates, this opened up to a much larger credit market and the possibility for companies to finance investments and increase business domestically as well as abroad (Larsson, 1998, pp. 205–207). Another important part of the regulatory changes in the early 1980s were new rules for the Copenhagen and Stockholm stock exchanges. Introduction on the stock exchange was made much
(文档含英文原文和中文翻译) 中英文翻译原文：
DESIGN and ENVIRONMENT Product design is the principal part and kernel of industrial design. Product design gives uses pleasure. A good design can bring hope and create new lifestyle to human. In spscificity,products are only outcomes of factory such as mechanical and electrical products,costume and so on.In generality,anything,whatever it is tangibile or intangible,that can be provided for a market,can be weighed with value by customers, and can satisfy a need or desire,can be entiled as products. Innovative design has come into human life. It makes product looking brand-new and brings new aesthetic feeling and attraction that are different from traditional products. Enterprose tend to renovate idea of product design because of change of consumer's lifestyle , emphasis on individuation and self-expression,market competition and requirement of individuation of product. Product design includes factors of society ,economy, techology and leterae humaniores. Tasks of product design includes styling, color, face processing and selection of material and optimization of human-machine interface. Design is a kind of thinking of lifestyle.Product and design conception can guide human lifestyle . In reverse , lifestyle also manipulates orientation and development of product from thinking layer.
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