毕业设计(论文)外文资料翻译
系：经济系
专业：会计学
姓名：陈鲸丞
学号： 1008260101 外文出处：https://www.doczj.com/doc/b99423880.html,/news/
(用外文写)
Decoding-dupont-analysis-170000193.html
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
译文一：
解码杜邦分析
净资产收益率（ROE）是一个被知识渊博的投资者密切关注的数。也是一个衡量公司盈利能力的重要指标。仅关注ROE的结果可能是有误导性的，因为增加其价值是件容易的事，但同时也使股票的风险更大。如果没有一个方法将ROE拆解分析而只关注ROE结果，投资者可能会相信一个公司是一个很好的投资而实际上它不是。阅读以了解如何使用杜邦分析对ROE中Return项目进行了细分，并清楚的显示出净资产增长的来源。
净资产收益率（ROE）：或许太简单了
ROE之所以被广泛使用，主要还是因为它使用的便利性，只要两个数进行计算，其公式为： ROE =净利润÷股东权益
当ROE值变大，通常意味着这家公司为股东创造的净利润在增加。但问题在于，如果公司有意通过不合理的手段，如增加大额债务来压低股东权益，实现ROE的增长，若对此不进行深入分析，就很容易被表面虚高的ROE指标所蒙蔽而意识不到公司隐藏的风险。
“三步法”杜邦分析法
为了避免上述ROE的缺陷，人们一直都在研究一种更为深入的分析指标。在20世纪20年代，杜邦公司建立了一个分析方法，填补了这一需要将ROE打造成一个更复杂的方程。杜邦分析显示了指标在数量上的变动原因。
杜邦分析有两套计算方法，一种是“三步法”，后来在此基础上又延生出“五步法”。“三步法”杜邦分析模型主要涉及到三个因素，即，净利润率、总资产周转率、权益乘数，其中：
■净利润率（Net profit margin），衡量企业的运营效率；
■资产周转率（Total asset turnover），衡量企业的资产使用效率；
■权益乘数（Equity multiplier），衡量企业的财务杠杆作用。
三步法杜邦模型公式的推导过程：
净资产收益率 =（税后净营运利润/销售）×（销售/平均资产净值）
=（税后净营运利润/销售）×（销售/总资产）×（总资产/股东权益）
= 净利润率×总资产周转率×权益乘数
我们将净资产收益率分解为净利率（公司从收入中获得多少利润），资产周转率（公司如何有效利用其资产）和权益乘数（衡量公司的杠杆是多少）。现在应该更有用。
如果ROE值的增长来自于净利润率或资产周转率的增长，则表示公司盈利能力正在加强。如果ROE值的增长仅仅是权益乘数所贡献的，并且该公司之前的财务杠杆已经保持在适当的水平上，则表明公司目前的财务杠杆过高，公司运营处于较高的风险中。
即便ROE的值没有发生太大的变化，我们也可以从中发现一些问题。比如说，如果公司的净利润率和资产周转率都有所下降，而ROE却还能维持在原先水平上，则说明一方面公司的运营能力在下降，另一方面公司的财务杠杆存在过高的风险。“五步法”杜邦分析法
“五步法”杜邦分析模型是在“三步法”的基础上对净利润项目进一步深入细分，观察息税后净利润的变化情况。从三个方程，我们看到，在一般情况下，增加的净利润率，资产周转率和杠杆将增加净资产收益率。五步方程表明，增加的财务杠杆率并不总是显示在净资产收益率增加。
五步法杜邦模型公式的推导过程
由于净利润率的分子是净收入，这可以为税前盈余（EBT）的三个方程乘以1减去公司的税率：
■净资产收益率=（税前/销售收入）×（销售/资产）×（资产/股权）×（1–税率）
我们对这个再分解一次，由于税前盈余是简单的息税前利润（EBIT）减去公司的利息费用。所以，如果替代了利息支出，我们得到：
■净资产收益率= [（息税前利润/销售额）*（销售/资产）–（利息费用/资产）]×（资产/股权）×（1–税率）
■净资产收益率= [（营业利润率）×（资产周转率）–（利息率）]×（权益乘数）×（税务保留率）
从上述公式中可以很清楚的看出公司外债情况，如果某个公司外债增加，则其利息也随之增加的情况就会在公式中体现出来，从而财务杠杆作用也就被正面放大了。从公式背后逻辑分析公司运营能力
不论是“三步法”还是“五步法”，杜邦分析模型都在原有ROE指标的简单计算基础上对净利润进行了深入观察。通过对公司运营涉及到的净利润、资产、负债等方面的分析，衡量公司的净利润率质量。在利用杜邦模型进行分析的时候，不能根据单独某个季度或财年的数据就妄下判断，而是应当纵向对比公司历年来的情况，另外，还可以与行业内的竞争对手进行比较。
例如，对比两家公司时，发现有一家公司的ROE比较低，那么，我们应当看一看，之所以低的原因是不是：（1）该公司的债权人认为该公司运营风险较高，因此给予的利息较高，从而导致财务杠杆作用偏低？（2）又或者是，是不是该公司的成本偏高，导致公司利润率较低？
总结
ROE指标看似很简单，但其背后涉及的内容却很丰富。杜邦模型的优点就在于把这些涉及到的因素在同一个公式中都体现出来，让人一目了然。简言之，我们在运用某些指标进行分析的时候，必须把公式背后隐藏的相关联的因素考虑进去，这样的分析才会更全面，也更精准。
译文二：
财务报表分析要素（部分）
作者： Gibson.C.H.
本文出自财务报表分析期刊12卷第2期，2009年
比率分析法是对来自企业年度财务报表的数据进行计算和比较的一种分析方法。通常财务比率以百分比或倍数的形式来表示。
(一）流动比率
流动比率一般是用来衡量一个公司的短期偿债能力。主要包括现行负债率、酸性测试比率、销售营运资金率。
(二）杠杆比率
杠杆比率主要衡量公司长期资金供应的保障程度，主要包括时间利息率、固定费用偿付率、负债比率、债务/权益比率、债务与有形净资产比率、固定资产收益率、权益比率。
(三）盈利能力比率
盈利能力比率主要衡量一个企业的盈利能力。包括净利率、杜邦资产回报率、经营收入率、资产周转率、营业资产回收率、固定资产销售率、返回投资回报率、毛利率。
(四）变现比率
变现比率是衡量一个公司在资产负债表中使不同的账户转换成现金或销售收入能力的指标。主要包括应收账款周转率、应付账款周转率、平均付款期限、存货周转率、存货平均年龄、工作周期、总资产周转率、固定资产周转率。
(五）市场比率
市场比率是指投资者用来评价一个企业的业绩以确定是否将其作为投资或入股对象的指标。主要包括每股收益、每股盈余、保留盈余百分比、派息率、股息收益率、每股账面价值。
(六）现金流量比率
现金流量比率能表明一个企业资金的流动性、借贷能力以及盈利能力的指标。主要包括经营现金流/应付票据、经营现金流/总债务、经营每股现金流量、经营现金流量/现金股利等。
2.2 横向分析法
横向分析法师以以前年度的某个项目为基准，通过计算分析年度数据的增减变动，最后以百分比的形式表现出来的一种分析方法。它能够显示出意外变化或意外维持不变的项目。它以某一年的数据作为基准来显示出其他年度的数据变化。
纵向分析法是指通过将各种账户余额除以相应的总账户余额所得到的百分比来反映在同一财务报表中各项目的结构关系的一种分析方法。
2.4 审查说明性资料分析法
一般存在于年度报告、贸易期刊以及业界评论中的说明性资料，能够有效的帮助了解公司的财务状况，说明性材料讨论生产资本的扩张以及和目标有关的未来销售计划，如少数民族聘用或联盟谈判，或者还会有助于解释一个公司的股利分配政策。
2.5 比较分析法
绝对数字或绝对比率似乎毫无意义，除非其与其他数字或比率相比较才会显示其价值。有见解性的比较方法通常有以下两种类型:
(一）趋势分析法
趋势分析是通过研究一个企业过去的业绩来和现在的业绩进行比较，通过计算比率来反映公司的业绩变化，这种方法有助于及时发现企业存在的问题和挖掘良好的管理模式，可通过将比率绘制成相应的图表，从而直观的显示其是否正在下降、上升或保持相对稳定。
(二）和同行业平均值及竞争对手的比较
如果一个企业的财务报表分析结果能够与行业平均水平及竞争对手的业绩水平相比较，这将会变得非常有意义。从同行业中选择三到四个企业，然后根据其财务报表计算八到十个比率,最后用计算出的比率与本企业进行比较，从而可以分析出本企业在同行业中的不足之处。
附件2：外文原文（复印件）
外文一：
Decoding DuPont Analysis
Return on equity (ROE) is a closely watched number among knowledgeable investors. It is a strong measure of how well a company's management creates value for its shareholders. The number can be misleading, however, as it is vulnerable to measures that increase its value while also making the stock more risky. Without a way of breaking down ROE components, investors could be duped into believing a company is a good investment when it's not. Read on to learn how to use DuPont analysis to break apart ROE and get a much better understanding about where movements in ROE are coming from.
ROE: Simple, Perhaps too Simple
The beauty of ROE is that it is an important measure that only requires two numbers to compute: net income and shareholders' equity.
ROE = net income / shareholder's equity
If this number goes up, it is generally a great sign for the company as it is showing that the rate of return on the shareholders' equity is rising. The problem is that this number can also rise simply when the company takes on more debt, thereby decreasing shareholder equity. This would increase the company's leverage, which could be a good thing, but it will also make the stock more risky.
Three-Step DuPont
To avoid mistaken assumptions, a more in-depth knowledge of ROE is needed. In the 1920s the DuPont corporation created an analysis method that fills this need by breaking down ROE into a more complex equation. DuPont analysis shows the causes of shifts in the number.
There are two variants of DuPont analysis: the original three-step equation, and an extended five-step equation. The three-step equation breaks up ROE into three very important components:
ROE = (net profit margin) * (asset turnover) * (equity multiplier) These components include:
■ Operating efficiency - as measured by profit margin.
■ Asset use efficiency - as measured by total asset turnover.
■ Financial leverage - as measured by the equity multiplier.
The Three-Step DuPont Calculation
Taking the ROE equation: ROE = net income / shareholder's equity and multiplying the equation by (sales / sales), we get:
ROE = (net income / sales) * (sales / shareholders' equity)
= (net income / sales) * (sales / assets) * (assets / shareholders' equity)
= (net profit margin) * (asset turnover) * (equity multiplier)
We have ROE broken down into net profit margin (how much profit the company gets out of its revenues), asset turnover (how effectively the company makes use of its assets) and equity multiplier (a measure of how much the company is leveraged). The usefulness should now be clearer.
If a company's ROE goes up due to an increase in the net profit margin or asset turnover, this is a very positive sign for the company. However, if the equity multiplier is the source of the rise, and the company was already appropriately leveraged, this is simply making things more risky. If the company is getting over-leveraged, the stock might deserve more of a discount despite the rise in ROE. The company could be under-leveraged as well. In this case it could be positive and show that the company is managing itself
better.
Even if a company's ROE has remained unchanged, examination in this way can be very helpful. Suppose a company releases numbers and ROE is unchanged. Examination with DuPont analysis could show that both net profit margin and asset turnover decreased, two negative signs for the company, and the only reason ROE stayed the same was a large increase in leverage. No matter what the initial situation of the company, this would be a bad sign.
Five-Step DuPont
The five-step, or extended, DuPont equation breaks down net profit margin further. From the three-step equation we saw that, in general, rises in the net profit margin, asset turnover and leverage will increase ROE. The five-step equation shows that increases in leverage don't always indicate an increase in ROE.
The Five-Step Calculation
Since the numerator of the net profit margin is net income, this can be made into earnings before taxes (EBT) by multiplying the three-step equation by 1 minus the company's tax rate:
■ROE = (earnings before tax / sales) * (sales / assets) * (assets / equity) * (1 – tax rate)
We can break this down one more time, since earnings before taxes is simply earnings before interest and taxes (EBIT) minus the company's interest expense. So, if a substitution is made for the interest expense, we get: ■ROE = [(EBIT / sales) * (sales / assets) – (interest expense / assets)] * (assets / equity) * (1 – tax rate)
The practicality of this breakdown is not as clear as the three-step, but this identity provides us with:
■ROE = [(operating profit margin) * (asset turnover) – (interest expense rate)] * (equity multiplier) * (tax retention rate)
If the company has a high borrowing cost, its interest expenses on more debt could mute the positive effects of the leverage.
Learn the Cause Behind the Effect
Both the three- and five-step equations provide deeper understanding of a company's ROE by examining what is really changing in a company rather than looking at one simple ratio. As always with financial statement ratios, they should be examined against the company's history and its competitors.
For example, when looking at two peer companies, one may have a lower ROE. With the five-step equation, you can see if this is lower because: creditors perceive the company as riskier and charge it higher interest, the company is poorly managed and has leverage that is too low, or the company has higher costs that decrease its operating profit margin. Identifying sources like these leads to better knowledge of the company and how it should be valued.
The Bottom Line
A simple calculation of ROE may be easy and tell quite a bit, but it does not provide the whole picture. If a company's ROE is lower than its peers, the three- or five-step identities can help show where the company is lagging. It can also shed light on how a company is lifting or propping up its ROE. DuPont analysis helps significantly broaden understanding of ROE.
外文二：
Essentials for Financial Statements Analysis Gibson.C.H.
Journal of Financial Statement Analysis Vol.12 No.2,2009
2. 1. Ratio Analysis
Ratio analysis is the calculation and comparison of ratios which are derived from the information in a company's financial statements. Financial ratios are usually expressed as a percent or as times per period.
a) Liquidity Ratios
Liquidity ratios measure a firm’s ability to meet its current obligations. These include Current Ratio, Acid Test Ratio, Sales to Working Capital, Working capital.
b) Leverage Ratios
Leverage ratios measure the degree of protection of suppliers of long term funds. These include Time Interest Earned, Fixed Charge Coverage, Debt Ratio, Debt / Equity Ratio, Debt to Tangible Net worth Ratio, Current Worth / Net worth Ratio, Total Capitalization Ratio, Fixed Asset Ratio / Equity Ratio, Long term Assets versus Long term Debt.
c) Profitability Ratios
Profitability ratios measure the earning ability of a firm. These include Net Profit Margin, Return on Assets, DuPont Return on Assets, Operating Income Margin, Operating Assets Turnover, Return on Operating Assets, Sales to Fixed Assets, Return on Investment (ROI), Return on Total Equity, Gross Profit Margin.
d) Activity Ratios
Activity ratios measure a firm's ability to convert different accounts within their balance sheets into cash or sales. These include Accounts
Receivable Turnover, Average Collection Period, Accounts Payable Turnover, Average Payment Period, Inventory Turnover, Average Age of Inventory, Operating Cycle, Total Assets Turnover, Fixed Assets Turnover.
e) Market Ratios
Market ratios are commonly used by the investors to assess the performance of a business as an investment and also the cost of issuing stock. These include Dividend per share, Earning per Share, Price/earning Ratio, Percentage of Earnings Retained, Dividend Payout, Dividend Yield, Book Value per Share.
f) Statements of Cash Flow
Cash flow ratios indicate liquidity, borrowing capacity and profitability. These include Operating Cash Flow /Current Maturities of Long Term Debt and Current Notes Payable, Operating Cash Flow/Total Debt, Operating Cash Flow per Share, Operating Cash Flow/Cash Dividends.
2.2. Horizontal Analysis
Horizontal analysis is done by computing the increase or decrease in percentage terms of each item from the prior year. It highlights items that have changed unexpectedly or have unexpectedly remained unchanged. It uses one year's worth of entries as a baseline while every other year represents differences in terms of changes to that baseline.
2.3. Vertical Analysis
It is a technique for identifying relationship between items in the same financial statement by expressing all amounts as the percentage of the total amount taken as 100.
2.4.Review of Descriptive Information
The descriptive information found in an annual report, in trade periodicals, and in industry reviews helps in understanding the financial position of a firm. Descriptive material might discuss the role of research and development in producing future sales, present data on capital expansion and the goal related such as minority hiring or union negotiations, or help
explain the dividend policy of the firm.
https://www.doczj.com/doc/b99423880.html,parisons
Absolute figures or ratios appear meaningless unless compared to other figures or ratios. Several types of comparisons offer insight, e.g.
a)Trend Analysis
Trend analysis studies the financial history of a firm for comparison. It is the comparative analysis of a company's financial ratios over time. This helps to detect problems or observe good management. Ratios are plotted on graph to see whether the ratios are falling, rising, or remaining relatively constant.
b) Industry Averages and Comparisons with Competitors
The analysis of an entity’s financial statements is more meaningful if the results are compared with industry averages and with results of competitors. You are required to select 3-4 companies from the same industry and then calculate their 8 -10 ratios. You have to compare their ratios results with your companies’ ratios results. This enables financial analyst to check that where the selected companies fall in that particular industry.
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餐饮管理系统外文翻译文献(文档含中英文对照即英文原文和中文翻译) 英文： 1、China food industry development prospects analysis The catering industry in China as the tertiary industry is a traditional service industries, experienced reforming and opening starts, quantitative expansion, scale chain development and brand promotion strategy of 4phase, made make a spurt of progress in the development of. At present, the country has4 millions catering outlets. 2005/2006annual Chinese top 100 catering enterprises with total assets of about thirty-two billion yuan, total profit of about six billion yuan, employees about eight hundred thousand people, respectively, over the same period last year increased40.38%,28.84% and33.33% higher than that of the whole society, the catering industry average growth level. China's reform and opening up has gone through ups and downs in the30year, in the30 years of reforming and opening of China's catering industry along with the tide of reform has undergone three leap type development. In the past 30 years, China has experienced from fast food restaurants grabs beach China market to SARS impact, then to food safety ( tonyred event, apple events ), Chinese food and beverage industry in the impact, achieve sales growth.
毕设附件外文文献翻译 来源出处：WO Omonge.The study on green credit of commercial banks[J]. The Journal of Environment & Development, 2015, 13(2): 119-134. 原文 The study on green credit of commercial banks WO Omonge Abstract Green credit is the commercial Banks and other financial institutions on the basis of the country's environmental economic policy and industrial policy, new projects of energy intensive high polluting enterprises investment loans and working capital limit and punitive interest rates; For research and development and production of pollution treatment facilities, engaged in the ecological protection and construction, the development and utilization of new energy, engaged in production and green manufacturing as well as the ecological agriculture circular economy of enterprises or institutions to provide loans to support and preferential interest rates low means of monetary policy. Green credit is an important trend in the development of modern finance; it is the change and development of traditional financial concept. Keywords: green credit; the equator principles; green strategy; commercial Banks 1 Introduction Green credit emphasize the way of a kind of scientific development, hope that through the financial sector to guide the flow of funds, consciously encourage society to reduce environmental pollution, protect the ecological balance and saving natural resources, avoid blind pursue quantitative expansion, is heavily dependent on resources and the consumption of resources of economic development pattern, form scientific and harmonious in the whole society sustainable development mechanism. From the sixties and seventies of the last century began, with Europe and the United States, Japan and other developed countries economy high speed development, the contradiction between economic growth and environmental degradation are becoming more and more outstanding, become a serious social problem. The big financial institutions of developed countries have set standards for admittance into the project
文献信息： 文献标题：Challenges and opportunities affecting the future of human resource management（影响人力资源管理未来的挑战和机遇） 国外作者：Dianna L. Stone，Diana L. Deadrick 文献出处：《Human Resource Management Review》, 2015, 25(2):139-145 字数统计：英文3725单词，21193字符；中文6933汉字 外文文献： Challenges and opportunities affecting the future of human resource management Abstract Today, the field of Human Resource Management (HR) is experiencing numerous pressures for change. Shifts in the economy, globalization, domestic diversity, and technology have created new demands for organizations, and propelled the field in some completely new directions. However, we believe that these challenges also create numerous opportunities for HR and organizations as a whole. Thus, the primary purposes of this article are to examine some of the challenges and opportunities that should influence the future of HR. We also consider implications for future research and practice in the field. Keywords: Future of human resource management, Globalization, Knowledge economy Diversity, Technology 1.Change from a manufacturing to a service or knowledge economy One of the major challenges influencing the future of HR processes is the change from a manufacturing to a service or knowledgebased economy. This new economy is characterized by a decline in manufacturing and a growth in service or knowledge as the core of the economic base. A service economy can be defined as a system based on buying and selling of services or providing something for others (Oxford
文献信息： 文献标题：Putting the sharing economy into perspective（透视共享经济） 国外作者：Koen Frenken，Juliet Schor 文献出处：《Environmental Innovation and Societal Transitions》, 2017, 23:3-10 字数统计：英文3345单词，18027字符；中文5823汉字 外文文献： Putting the sharing economy into perspective Abstract We develop a conceptual framework that allows us to define the sharing economy and its close cousins and we understand its sudden rise from an economic-historic perspective. We then assess the sharing economy platforms in terms of the economic, social and environmental impacts. We end with reflections on current regulations and future alternatives, and suggest a number of future research questions. Keywords:Sharing; Platform; Sustainability; Reverse technology assessment; Regulation 1.Introduction In the Spring of 2014, the sharing economy held an unusual gathering in San Francisco, a sort of “coming out” party. Entitled “SHARE,” the conference included not only founders, funders and fans of the sharing economy, but also harsh critics. Politically progressive insiders and outsiders raised questions about access, exclusion and the distribution of value in the sector. They discussed their vision of a fairer, lower-carbon, more transparent, participatory and socially-connected economy, and whether those goals are consistent with the actions of the large, moneyed players—the successful platforms and the venture capitalists who are backing them with vast sums
International Journal of Computer Applications (0975 – 8887) Volume 54– No.1, September 2012 Impact of Warehouse Management System in a Supply Chain Ramaa.A R V C E Dept. of Industrial Engg and Management, RVCE, B’lore. K.N.Subramanya R V C E Dept. of Industrial Engg and Management, RVCE, B’lore T.M.Rangaswamy R V C E Dept. of Industrial Engg and Management, RVCE, B’lore. ABSTRACT In a supply chain, warehousing function is very critical as it acts as a node in linking the material flows between the supplier and customer. In today’s competitive market environment companies are continuously forced to improve their warehousing operations. Many companies have also customized their value proposition to increase their customer service levels, which has led to changes in the role of warehouses. This paper highlights the findings of the study carried out to evaluate performance levels and enhance productivity of the manual warehouses by developing a WMS framework and cost benefit analysis. General Terms Supply chain, Warehouse Management system. Keywords Warehouse management system, supply chain, cost benefit analysis, value stream mapping. 1.INTRODUCTION A warehouse is a facility in the supply chain to consolidate products to reduce transportation cost, achieve economies of scale in manufacturing or in purchasing [1] or provide value-added processes and shorten response time [2]. Warehousing has also been recognized as one of the main operations where companies can provide tailored services for their customers and gain competitive advantage. There are various types of warehouses: they can be classified into production warehouses and distribution centers [3] and by their roles in the supply chain they can be classified as raw materials warehouses, work-in-process warehouses, finished good warehouses, distribution warehouses, fulfillment warehouses, local warehouses direct to customer demand, and value-added service warehouses [4]. Fig 1. Typical warehouse functions As mentioned above the heterogeneous warehouses have different operations. However, most of them share some general pattern of material flow, and typical warehouse operations include: receiving, putaway, internal replenishment, order picking, accumulating and sorting, packing, cross docking, and shipping (Figure- 1) [5] Warehouses have been going through various challenges such as – supply chains are becoming more integrated and shorter, globalized operation, customers are more demanding and technology changes are occurring rapidly. In order to cope up with these challenges organizations are adopting innovative approaches such as warehouse management system. A warehouse management system or WMS primarily aims to control the movement and storage of materials within a warehouse and process the associated transactions, including shipping, receiving, put-away and picking. A warehouse management system (WMS) is a database driven computer application, to improve the efficiency of the warehouse by directing cutaways and to maintain accurate inventory by recording warehouse transactions. The systems also direct and optimize stock based on real-time information about the status of bin utilization.. It often utilize Auto ID Data Capture (AIDC) technology, such as barcode scanners, mobile computers, wireless LANs (Local Area Network) and potentially Radio-frequency identification (RFID) to efficiently monitor the flow of products. Once data has been collected, there is either batch synchronization with, or a real-time wireless transmission to a central database. The database can then provide useful reports about the status of goods in the warehouse. The primary function of a warehouse control system is to receive information from the upper level host system, most often being the warehouse management system, and translate it for the daily operations. A common goal is to ensure a situation where warehouse employees never have to retype information because it already lies in one system or is collected automatically. Warehouse control system is usually the interface that is used to manage processes, people and equipment on the operational level. Based on warehouse control system, literature distinguishes three types of warehouse management systems [6]: Basic WMS–This system is apt to support stock and location control only. It is mainly used to register information. Storing and picking instructions may be generated by the system and possibly displayed on RF-terminals. The warehouse management information is simple and focuses on throughput mainly.
本份文档包含：关于该选题的外文文献、文献综述 一、外文文献 文献信息 标题: Empirical Evidence of Financial Services Marketing in the Nigerian Banking Industry 作者: Ikpefan, Ochei Ailemen 期刊名称: Journal of Applied Finance and Banking；第4卷；第1期；页码：103-123. 年份: 2014 Empirical Evidence of Financial Services Marketing in the Nigerian Banking Industry Abstract The need for marketing in financial institutions cannot be over emphasized because it is a vital arm of any sector. Competition within and outside the shores of the country brought about by globalization and an improvement in customer awareness have made banks to use marketing as an important tool to increase returns, improve on the efficiency of the Nigerian banking system and compete efficiently. This study set out to investigate the impact of marketing of financial services in the Nigerian banking industry with specific focus on deposit money banks. The method used in testing the hypotheses is the T-test method. One hundred and twenty (120) questionnaires were distributed to selected deposit banks and One hundred and one (101) was retrieved. The hypotheses tested found that marketing of bank's products and services has improved the efficiency of deposit money banks banking system and created satisfied bank customer. We recommend that all the units of the bank should be involved in marketing while banks should continue to make their customers feel important and have well equipped and experienced staff personnel in customer services unit to be able to provide solutions to customer's complaints and challenges. Keywords: Deposit money banks, Marketing Financial Services and product 1 Introduction The Nigerian economy can be termed to be a seller's market because the problem in Nigeria is producing not selling because anything can be sold, so therefore the need for marketing of bank's services. The need for marketing is necessary because of competition, ,the need to mop up the excess liquidity in the economy and to attract customers so as to sell loans to them and buy deposits from them. As the economy develops and expands around the world, Nigeria is not excluded because there are fresh opportunities as well as threats that will give no chance for any arm chair banker or any banker who is not sound in marketing orientation. But on the other hand, it will favor the advanced banker who is dynamic in his skills, frequently evaluating the internal and external environment, assessing his competitors, evaluating the threats and opportunities to his business and identifying new customers in the sector. Looking at a brief history of marketing in Nigerian banking, the origin shows how economic, political and social environment have influenced the marketing of
XXX学院 毕业设计(论文)外文资料翻译 学院：计算机与软件工程学院 专业：计算机科学技术(软件工程方向) 姓名： 学号： 外文出处：GoyKakus.THE RESEARCH OFCUSTOMER RELATIONSHIP MANAGEMENT STRATEGY [J]. International Journal of Management Research & Review, 2017, 1(9): 624-635. 附件： 1.外文资料翻译译文；2.外文原文。 注：请将该封面与附件装订成册。
附件1：外文资料翻译译文 客户关系管理战略研究 Goy Kakus 摘要 客户关系管理解决方案，通过为你提供客户业务数据来帮助你提供客户想要的服务或产品,提供更好的客户服务、交叉销售和更有效的销售,达成交易,保留现有客户并更好地理解你的客户是谁。本文探讨了客户关系管理模型在获得、保持与发展策略方面的优势。然而,我们对其定义和意义还存在一些困惑。本文通过考察关系营销和其他学科方面的相关文献，解释了客户关系管理的概念基础,从而对客户关系管理的知识作出了贡献。 关键词:客户关系管理模型, 客户关系管理的博弈改变者与关键策略 引言 CRM 是客户关系管理的简称。它的特征在于公司与客户的沟通,无论是销售还是服务相关的。客户关系管理这一术语经常用来解释企业客户关系,客户关系管理系统也以同样的方式被用来处理商业联系, 赢得客户,达成合同和赢得销售。 客户关系管理通常被考虑作为一个业务策略，从而使企业能够: *了解客户 *通过更好的客户体验留住客户 *吸引新客户 *赢得新客户和达成合同 *提高盈利 *减少客户管理成本 *通过服务台等工具软件,电子邮件组织者和不同类型的企业应用程序，企业业务经常寻求个性化的在线体验。 设计精良的客户关系管理包括以下特征: 1．客户关系管理是一种以顾客为中心并以客户投入为基础的服务响应，一对一的解决客户的必需品, 买家和卖家服务中心直接在线互动,帮助客户解决他
英文译文 学生信息管理系统的设计与发展 随着信息技术的日新月异,各种管理系统的相继出现,让日常生活变的更加具有条理化, 尽可能的合理的运用网络资源可以大大的减少人工管理上带来的不 便及时间的浪费. 二十一世纪现代化程度的不断加速,科学文化水平的不断提高,学生数量的急剧增长，势必增加了管理学生信息带来的压力，人工检索的低效完全不符合整个社会的需要.学生信息管理系统是信息管理系统中的一种，目前信息技术不断的发展，网络技术已经广泛的应用于我们身边的各行各业，有了网络技术的发展，各高校都利用计算机来管理办学，以前学校靠手工操作的一切繁琐事情都得到了快速且高效率的解决，特别是学生成绩管理系统在学校中起到了很大的作用，对于学生和教师来说都能够更方便、快捷、准确地了解和管理各方面信息。 采用人工管理庞大的数据库是一项繁重枯燥的工作，无论是数据录入，查询还是修改都存在着工作量大，效率低下，周期长的缺点。而计算机管理系统的引进将给人工管理数据库的工作带来一次彻底的变革。学校由于学生众多，学生数据信息库庞大，使信息的管理成为了一个复杂繁琐的工作。本系统针对学校,经过实际的需求分析，采用功能强大的VB6.0作为开发工具来开发学生信息管理系统。整个系统从符合操作简便，界面美观、灵活、实用的要求出发，完成学生信息管理的全过程，包括系统管理、基本信息管理、学习管理、奖惩管理和打印报表等功能。经过使用证明，本文所设计的学生信息管理系统可以满足学校对学生信息管理方面的需要。论文主要介绍了本课题的开发背景，所要完成的功能和开发的过程。重点的说明了系统设计的重点、开发设计思想、难点技术和解决方案。学生管理系统的产生大大减少了人力上的不便，让整个学生数据管理更加科学合理。本系统最有特色的地方就是后台数据库对学生信息的统一管理。该系统主要分为系统管理，学生专业管理，学生档案管理，学费管理，课程管理，成绩管理和打印报表。系统的界面是运用vb软件制作的，以上几个模块都是运用vb 控件绑定的方法来实现对后台数据库的连接，后台数据库大概分为以下几个表：专业信息表，收费类别表，学生职务表，学生信息表，学生政治面貌表，用户登入表。采用Client/Server结构进行设计，本系统是在由一台数据服务器和若干台
估计技术和规模的希腊商业银行效率：信用风险、资产负债表的活动和 国际业务的影响1 1.介绍 希腊银行业经历了近几年重大的结构调整。重要的结构性、政策和环境的变化经常强调的学者和从业人员有欧盟单一市场的建立，欧元的介绍，国际化的竞争、利率自由化、放松管制和最近的兼并和收购浪潮。 希腊的银行业也经历了相当大的改善，通信和计算技术，因为银行有扩张和现代化其分销网络，其中除了传统的分支机构和自动取款机，现在包括网上银行等替代分销渠道。作为希腊银行（2004 年）的年度报告的重点，希腊银行亦在升级其信用风险测量与管理系统，通过引入信用评分和概率默认模型近年来采取的主要步骤。此外，他们扩展他们的产品/服务组合，包括保险、经纪业务和资产管理等活动，同时也增加了他们的资产负债表操作和非利息收入。 最后，专注于巴尔干地区（如阿尔巴尼亚、保加利亚、前南斯拉夫马其顿共和国、罗马尼亚、塞尔维亚）的更广泛市场的全球化增加的趋势已添加到希腊银行在塞浦路斯和美国以前有限的国际活动。在国外经营的子公司的业绩预计将有父的银行，从而对未来的决定为进一步国际化的尝试对性能的影响。 本研究的目的是要运用数据包络分析（DEA）和重新效率的希腊银行部门，同时考虑到几个以上讨论的问题进行调查。我们因此区分我们的论文从以前的希腊银行产业重点并在几个方面，下面讨论添加的见解。 首先，我们第一次对效率的希腊银行的信用风险的影响通过检查其中包括贷款损失准备金作为附加输入Charnes et al.(1990 年)、德雷克（2001 年）、德雷克和大厅(2003 年)，和德雷克等人（2006 年）。作为美斯特(1996) 点出"除非质量和风险控制的一个人也许会很容易误判一家银行的水平的低效；例如精打细算的银行信用评价或生产过高风险的贷款可能会被贴上标签一样高效，当相比银行花资源，以确保它们的贷款有较高的质量"(p.1026)。我们估计效率的银行和无此输入调整为不同的信用风险水平和对效率的影响。 第二，以往的研究中，希腊银行业，我们考虑资产负债表活动期间估计的效率得分。几个最近的研究审查效率的DEA 或随机前沿技术的银行，承认银行在非传统的活动中更多地参与，包括任何非利息（即费）收入（e.g. Lang和Welzel，1998年；德雷克，2001 年；托尔托萨Ausina，2003年）或资产负债表项目（例如阿尔通巴什等人，2001 年；阿尔通巴什和查克，2001年；架和Hassan，2003a、b ；Bos 和Colari，2005 年；饶， 1原文出处及作者：巴斯大学管理学院2007年硕士毕业论文，作者Fotios Pasiouras
Project Budget Monitor and Control Author：Yin Guo-li Nationality：American Derivation：Management Science and Engineering.Montreal: Mar 20, 2010 . With the marketing competitiveness growing, it is more and more critical in budget control of each project. This paper discusses that in the construction phase, how can a project manager be successful in budget control. There are many methods discussed in this paper, it reveals that to be successful, the project manager must concern all this methods. 1. INTRODUCTION The survey shows that most projects encounter cost over-runs (Williams Ackermann, Eden, 2002,pl92). According to Wright (1997)'s research, a good rule of thumb is to add a minimum of 50% to the first estimate of the budget (Gardiner and Stewart, 1998, p251). It indicates that project is very complex and full of challenge. Many unexpected issues will lead the project cost over-runs. Therefore, many technologies and methods are developed for successful monitoring and control to lead the project to success. In this article, we will discuss in the construction phase, how can a project manager to be successful budget control. 2. THE CONCEPT AND THE PURPOSE OF PROJECT CONTROL AND MONITOR Erel and Raz (2000) state that the project control cycle consists of measuring the status of the project, comparing to the plan, analysis of the deviations, and implementing any appropriate corrective actions. When a project reach the construction phase, monitor and control is critical to deliver the project success. Project monitoring exists to establish the need to take corrective action, whilst there is still time to take action. Through monitoring the activities, the project team can analyze the deviations and decide what to do and actually do it. The purpose of monitor and control is to support the implementation of corrective actions, ensure projects stay on target or get project back on target once it has gone off target。