会计英文文献及翻译
IMPLEMENTING ENVIRONMENTAL COST
ACCOUNTING IN SMALL AND MEDIUM-SIZED
COMPANIES
1(ENVIRONMENTAL COST ACCOUNTING IN SMES
Since its inception some 30 years ago, Environmental Cost Accounting (ECA) has reached a stage of development where individual ECA systems
are separated from the core accounting system based an assessment of environmental costs with (see Fichter et al., 1997, Letmathe and Wagner , 2002).
As environmental costs are commonly assessed as overhead costs, neither the older concepts of full costs accounting nor the relatively recent one of direct costing appear to represent an appropriate basis
for the implementation of ECA. Similar to developments in conventional accounting, the theoretical and conceptual sphere of ECA has focused on process-based accounting since the 1990s (see Hallay and Pfriem, 1992, Fischer and Blasius, 1995, BMU/UBA, 1996, Heller et al., 1995, Letmathe, 1998, Spengler and H.hre, 1998).
Taking available concepts of ECA into consideration, process-based concepts seem the best option regarding the establishment of ECA (see Heupel and Wendisch , 2002). These concepts, however, have to be continuously revised to ensure that they work well when applied in small and medium-sized companies.
Based on the framework for Environmental Management Accounting presented in Burritt et al. (2002), our concept of ECA focuses on two main groups of environmentally related impacts. These are
environmentally induced financial effects and company-related effects on environmental systems (see Burritt and Schaltegger, 2000, p.58). Each of these impacts relate to specific categories of financial and environmental information. The environmentally induced financial effects are represented by monetary environmental information and the effects on environmental systems are represented by physical environmental information. Conventional accounting deals with both – monetary as well as physical units – but
does not focus on environmental impact as such. To arrive at a practical solution to the i mplementation of ECA in a company’s existing accounting system, and to comply with the problem of distinguishing between monetary and physical aspects, an integrated concept is required. As physical information is often the basis for the monetary information (e.g. kilograms of a raw material are the basis for the monetary valuation of raw material consumption), the integration of this information into the accounting system database is essential. From there, the generation of physical environmental and monetary (environmental) information would in many cases be feasible. For many companies, the priority would be monetary (environmental) information for use in for instance decisions regarding resource consumptions and investments. The use of ECA in small and
medium-sized enterprises (SME) is still relatively rare, so
practical examples available in the literature are few and far between. One problem is that the definitions of SMEs vary between countries (see Kosmider, 1993 and Reinemann, 1999). In our work the criteria shown in Table 1 are used to describe small and medium-sized enterprises.
Table 1. Criteria of small and medium-sized enterprises
Number of employees Turnover
Up to 500employees Turnover up to EUR 50m
Management Organization
- Owner-cum-entrepreneur -Divisional organization is rare - Varies from a patriarchal management -Short flow of information style in traditional companies and teamwork -Strong personal commitment in start-up companies -Instruction and controlling with - Top-down planning in old companies direct personal contact - Delegation is rare - Low level of formality
- High flexibility
Personnel Finance
- family company -easy to survey number of employees - limited possibilities of financing -wide expertise
high satisfaction of employees -
Supply chain Innovation
-closely involved in local -high potential of innovation
economic cycles in special fields
- intense relationship with customers
and suppliers
Keeping these characteristics in mind, the chosen ECA approach
should be easy to apply, should facilitate the handling of complex structures and at the same time be suited to the special needs of SMEs.
Despite their size SMEs are increasingly implementing Enterprise Resource Planning (ERP) systems like SAP R/3, Oracle and Peoplesoft. ERP systems support business processes across organizational, temporal and geographical boundaries using one integrated database. The primary use of ERP systems is for planning and controlling production and administration processes of an enterprise. In SMEs however, they are often individually designed and thus not standardized making the integration of for instance software that supports ECA implementation problematic. Examples could be tools like the “eco-efficiency” approach of IMU (2003) or Umberto (2003) because these solutions work with the database of more comprehensive software solutions like SAP, Oracle, Navision or others. Umberto software for example (see Umberto, 2003) would require large investments and great background knowledge of ECA – which is not available in most SMEs.
The ECA approach suggested in this chapter is based on an
integrative solution – meaning that an individually developed database is used, and the ECA solution adopted draws on the existing cost accounting procedures in the company. In contrast to other ECA approaches, the aim was to create an accounting system that enables the companies to individually obtain the relevant cost information. The aim
of the research was thus to find out what cost information is relevant
for the company’s decision on environmental issues and how to obtain it.
(METHOD FOR IMPLEMENTING ECA 2
Setting up an ECA system requires a systematic procedure. The
project thus developed a method for implementing ECA in the companies
that participated in the project; this is shown in Figure 1. During the implementation of the project it proved convenient to form a core team assigned with corresponding tasks drawing on employees in various departments. Such a team should consist of one or two persons from the production department as well as two from accounting and corporate environmental issues, if available. Depending on the stage of the
project and kind of inquiry being considered, additional corporate members may be added to the project team to respond to issues such as IT, logistics, warehousing etc. Phase 1: Production Process Visualization At the beginning, the project team must be briefed thoroughly on the current corporate situation and on the accounting situation. To this end, the existing corporate accounting structure and the related corporate information transfer should be analyzed thoroughly. Following the
concept of an input/output analysis, how materials find their ways into and out of the company is assessed. The next step is to present the flow of material and goods discovered and assessed in a flow model. To ensure the completeness and integrity of such a systematic analysis, any input and output is to be taken into consideration. Only a detailed analysis
of material and energy flows from the point they enter the company until
they leave it as products, waste, waste water or emissions enables the company to detect cost-saving potentials that at later stages of the project may involve more efficient material use, advanced process reliability and overview, improved capacity loads, reduced waste disposal costs, better transparency of costs and more reliable assessment of legal issues. As a first approach, simplified corporate flow models, standardized stand-alone models for supplier(s), warehouse and isolated production segments were established and only combined after completion. With such standard elements and prototypes defined, a company can readily develop an integrated flow model with production process(es), production lines or a production process as a whole. From the view of later adoption of the existing corporate accounting to ECA, such visualization helps detect, determine, assess and then separate primary from secondary processes. Phase 2: Modification of Accounting In addition to the visualization of material and energy flows, modeling principal and peripheral corporate processes helps prevent problems involving too high shares of overhead costs on the net product result. The flow model allows processes to be determined directly or at least partially identified as cost drivers. This allows identifying and separating repetitive processing activity with comparably few options from those with more likely ones for potential improvement.
By focusing on principal issues of corporate cost priorities and on those costs that have been assessed and assigned to their causes least appropriately so far, corporate procedures such as preparing bids,
setting up production machinery, ordering (raw) material and related process parameters such as order positions, setting up cycles of machinery, and order items can be defined accurately. Putting several partial processes with their isolated costs into context allows
principal processes to emerge; these form the basis of process-oriented accounting. Ultimately, the cost drivers of the processes assessed are the actual reference points for assigning and accounting overhead costs. The percentage surcharges on costs such as labor costs are replaced by process parameters measuring efficiency (see Foster and Gupta, 1990).
Some corporate processes such as management, controlling and personnel remain inadequately assessed with cost drivers assigned to product-related cost accounting. Therefore, costs of the processes mentioned, irrelevant to the measure of production activity, have to be assessed and surcharged with a conventional percentage.
At manufacturing companies participating in the project,
computer-integrated manufacturing systems allow a more flexible and scope-oriented production (eco-monies of scope), whereas before only homogenous quantities (of products) could be produced under reasonable economic conditions (economies of scale). ECA inevitably prevents
effects of allocation, complexity and digression and becomes a valuable controlling instrument where classical/conventional accounting arrangements systematically fail to facilitate proper decisions. Thus, individually adopted process-based accounting produces potentially
valuable information for any kind of decision about internal processing or external sourcing (e.g. make-or-buy decisions).
Phase 3: Harmonization of Corporate Data – Compiling and
Acquisition
On the way to a transparent and systematic information system, it is convenient to check core corporate information systems of procurement and logistics, production planning, and waste disposal with reference to their capability to provide the necessary precise figures for the determined material/energy flow model and for previously identified principal and peripheral processes. During the course of the project, a few modifications within existing information systems were, in most cases, sufficient to comply with these requirements; otherwise, a completely new software
module would have had to be installed without prior analysis to satisfy the data requirements.
Phase 4: Database concepts
Within the concept of a transparent accounting system, process-based can provide comprehensive and systematic information both on accounting
corporate material/ energy flows and so-called overhead costs. To deliver reliable figures over time, it is essential to integrate a permanent integration of the algorithms discussed above into the corporate information system(s). Such permanent integration and its
practical use may be achieved by applying one of three software
solutions (see Figure 2).
For small companies with specific production processes, an
integrated concept is best suited, i.e. conventional and environmental/process-oriented accounting merge together in one common system solution.
For medium-sized companies, with already existing integrated production/ accounting platforms, an interface solution to such a system might be suitable. ECA, then, is set up as an independent software module outside the existing corporate ERP system and needs to be fed data continuously. By using identical conventions for inventory-data definitions within the ECA software, misinterpretation of data can be avoided.
Phase 5: Training and Coaching
For the permanent use of ECA, continuous training of employees on
all matters discussed remains essential. To achieve a long-term
potential of improved efficiency, the users of ECA applications and systems must be able to continuously detect and integrate corporate process modifications and changes in order to integrate them into ECA and, later, to process them properly.
中小企业环境成本会计的实施
一、中小企业的环境成本会计
自从成立三十年以来，环境成本会计已经发展到一定阶段，环境会计成本体系已
经从以环境成本评估为基础的会计制度核心中分离出来。
由于环境成本经常被评估为一般管理费用，传统观念的完全成本会计或者直接成
本都没有为环境成本会计的实施描述一个适当的基础。与传统会计发展类似，自
从20世纪90年代以来，环境会计在概念和理论领域的重点放在了基于流程的会
计中。
考虑到环境成本会计可行的概念，基于流程的观念似乎是制定环境成本会计的最好选择。但是这些概念必须确保能够在中小企业中正常运行。基于Burritt等人提出的环境管理会计框架，我们对环境成本会计的概念着重于两个有关环境影响的主要群体。这是由环境引起的对环境系统的财务影响和与公司向关联的影响。所有这些影响都和特定种类的金融和换环境信息相关。由环境引起的息对财务的影响有基于货币环境信息的影响和基于事物的环境信息影响。传统的会计体系可以处理双方面，包括以货币为单位的何以实物为单位的，但是却不注重环境对产生的影响。要得出一个在公司现行会计制度中实施环境成本会计的切实可行的方法，并能够处理货币和事务方面的混淆问题，需要一个能互相协调的综合的概念。由于实物信息往往是货币信息的基础(例如，1千克原料的消耗是对实物消耗多少货币的计量基础)，这个信息到会计系统数据库的集成是至关重要的。在那里，物理环境信息和货币环境信息的产生在很多情况下是可行的。对于许多公司来说，在确定资源消耗和投资决策信息时，他们会优先使用货币环境信息。环境成本会计在小型和中型的企业中使用还比较少见，因此实际的例子在现有的文献中并不多见。有一个问题就是，中小企业的定义因国家而异。我们列于表一中的工作标准是用来描述中小型企业的。
表一
中小型企业的标准
员工人数营业额
营业额大于5千万欧元大于500个员工
管理组织
--业主兼企业家 --分权组织很少见
--区分于传统的家族制企业 --短式的信息流通
和刚起步的公司的团队合作 --很强的个人责任
--自上而下的直线型管理 --直接的个人接触
--授权很少
--正式程度较小
--高灵活度
财务全体职员
--家族企业 --容易统计员工的数目
--限制的财务占有权 -全面的专业技能
--员工满足感较高供应链创新
--与当地经济圈联系紧密 --在特定领域有很强创新潜能
--与消费者及供应商关系稳定
牢记这些特征，选择适当的环境成本会计方法应当很容易，掌控公司的复杂结构变得容易，同时也适合中小型企业的特殊需求。
除去企业的规模，中小型企业也在不断增加实施他们的信息管理系统，例如SAP R/3，人事软件。信息管理系统支持跨组织的，并且时间和地域限制使用一个统一的数据库的业务流程。信息管理系统的主要用途是进行规划和控制企业的生产
和管理过程。然而在中小企业中，它们常常单独设计，从而与环境成本会计的事实问题的一体化达不到一个标准。类似的案例有，如生态效益的惯性测量法IMU (2003)者Umberto(2003)这类工具，因为这些解决方案与更多的如SAP，甲骨文，Navision的全面的软件解决方案或其他数据库的工作。例如Umberto软件，需要大量的投资方面的知识以及大背景下的环境成本会计的知识，而这在大多数中小企业中是不可行的。
在这里所建议的环境成本会计的方法基于一个综合的解决方案，这意味着要开发一个独立的数据库使用，环境成本会计采用的解决办法借鉴了现有的成本在公司的会计程序。相对于其他环境成本会计的办法，在此的目的是为了创造一个会计系统，使公司能够找出哪些成本信息是与公司的环境决策的议题相关的并且怎样取得这些信息。
二、实施环境成本会计的方法
建立的环境成本会计环境成本会计需要一个系统的程序。
第一阶段:生产过程可视化
在开始的时候，项目团队必须清楚企业当前局势和会计情况。为此，现行的企业会计结构和相关企业的信息传输应进行深入分析。随着观念的输入/输出分析，评估如何找到物料进出该公司的方式。接下来的步骤是目前发现的材料和货物流动，在流动模型中进行评估。为了保证这种完整性和系统的分析完整，任何输入和输出是要加以考虑。只有队物质和能量的流动从它们以物质的形式进入公司到它们以产品，废物，废水或废气的形式离开做详细的分析，才能使公司能够检测成本节约的潜力，在该项目可能涉及的物质更有效的后期阶段利用先进的工艺可靠性，高负载能力，降低废物处理成本，更好的成本和更可靠的法律问题评估。作为第一个办法，简化企业流程模型，对供应商的标准化独立模式、仓库以及独立的生产环节，只有完成后才能建立合并。有了这样的标准内容和原型定义，一个公司可以随
时开发与生产，把生产线或生产过程作为一个整体。公司从现有的会计转向环境成本会计，这种可视化可以帮助检测，确定，评估，然后区分首要的和次要的工作程序。
第二阶段:修订会计体系
除去可视化的物质和能量的流动，建模本金和周边企业流程有助于防止出现问题，包括过分摊销产成品的间接费用。该流程模型允许进程将直接决定或至少部分的成本驱动因素。这使得识别和分离为潜在的改善更可能的重复处理这些方案与活动。
通过重点集中在成本的主要问题，并就这些公司企业的成本进行评估且进行适当的分配，到目前为止，如准备投标程序，建立生产机械，订货(原)材料和相关工艺参数，如订单的立场，设立机器周期，并可以为项目准确地加以界定。把他们的情况与成若干部分分离成本的主要工序流程综合呈现，这些构成了面向过程的会计基础。最终，在评估过程的成本驱动因素是分配和管理费用占实际参考点。诸如劳动力成本的附加费百分比也由工艺参数测量效率取代(。第三阶段:统一企业数据-编译和采集系统论方法
即将运用的透明和系统的信息系统，方便检查公司生产性信息系统的核心，生产计划、企业信息系统的采购和物流，并参照它们的能力，废物处理，以提供必要的材料的准确数字/能量流动模型与先前确定的本金和周边进程。在项目的过程中，现有的制度是一些修改资料的个案，在大多数情况，足以符合这些要求，否则，一个完全新的软件模块将不得不将安装，以满足数据的要求。第四阶段:数据库概念
在透明的会计制度的概念范围中，基于过程的会计能够提供全面、系统的重要资料，包括公司/能量流动和所谓的间接费用。为了提供可靠的数字，随着时间的推移，它必须纳入到企业的信息系统。
对于综合概念的小公司与特定的生产过程，有一个方案是最适合的，即传统的和
过程为导向的会计合并在一起普通的系统解决方案。环境/
对于中型企业，与现有的综合生产/会计平台，一个对口的解决方案这样的系统可能是合适的。环境成本会计作为独立的软件系统，必须独立于管理信息系统之外并且需要持续的数据支持。明显的数据是一致的，评估一个企业的库存数据，所有存储在数据库和应用程序透明地处理功能和数值范围内。结合所有这些数据，控制与环境有关的数字可能成功地付诸实践。
第五阶段:训练和教练
对于长久的实施环境成本会计，对员工的持续的培训是必不可少的。为了长期的提高效率，环境成本会计系统的使用人员必须能够不断发现和整合企业流程的修改和变化，以便他们融入到环境成本会计，直至最终能够与之契合。
五、外文资料翻译 Stress and Strain 1.Introduction to Mechanics of Materials Mechanics of materials is a branch of applied mechanics that deals with the behavior of solid bodies subjected to various types of loading. It is a field of study that i s known by a variety of names, including “strength of materials” and “mechanics of deformable bodies”. The solid bodies considered in this book include axially-loaded bars, shafts, beams, and columns, as well as structures that are assemblies of these components. Usually the objective of our analysis will be the determination of the stresses, strains, and deformations produced by the loads; if these quantities can be found for all values of load up to the failure load, then we will have obtained a complete picture of the mechanics behavior of the body. Theoretical analyses and experimental results have equally important roles in the study of mechanics of materials . On many occasion we will make logical derivations to obtain formulas and equations for predicting mechanics behavior, but at the same time we must recognize that these formulas cannot be used in a realistic way unless certain properties of the been made in the laboratory. Also , many problems of importance in engineering cannot be handled efficiently by theoretical means, and experimental measurements become a practical necessity. The historical development of mechanics of materials is a fascinating blend of both theory and experiment, with experiments pointing the way to useful results in some instances and with theory doing so in others①. Such famous men as Leonardo da Vinci(1452-1519) and Galileo Galilei (1564-1642) made experiments to adequate to determine the strength of wires , bars , and beams , although they did not develop any adequate theo ries (by today’s standards ) to explain their test results . By contrast , the famous mathematician Leonhard Euler(1707-1783) developed the mathematical theory any of columns and calculated the critical load of a column in 1744 , long before any experimental evidence existed to show the significance of his results ②. Thus , Euler’s theoretical results remained unused for many years, although today they form the basis of column theory. The importance of combining theoretical derivations with experimentally determined properties of materials will be evident theoretical derivations with experimentally determined properties of materials will be evident as we proceed with
河南科技学院新科学院2013届本科毕业论文（设计） 外文文献及翻译 Environmental Accounting 学生姓名：叶乃润 所在系别：经济系 所学专业：国际经济与贸易 导师姓名：郭晓明（助教） 完成时间：2013年4月18日
Environmental Accounting by Joy E. Hecht Interest is growing in modifying national income accounting systems to promote understanding of the links between economy and environment. The field of environmental accounting has made great strides in the past two decades, moving from a rather arcane endeavor to one tested in dozens of countries and well established in a few. But the idea that nations might integrate the economic role of the environment into their income accounts is neither a quick sell nor a quick process; it has been under discussion since the 1960s. Despite the difficulties and controversies described in this article, however, interest is growing in modifying national income accounting systems to promote understanding of the links between economy and environment. Environmental accounting is underway in several dozen countries, where bureaucrats, statisticians, and other proponents both foreign and domestic have initiated activities over the past few decades. Several countries have made continuous investments in building routine data systems, which are integrated into existing statistical systems and economic planning activities. Others have made more limited efforts to calculate a few indicators, or analyze a single sector. Some of the earliest research on environmental accounting was done at RFF by Henry Peskin, working on the design of accounts for the United States. One of the first countries to build environmental accounts is Norway, which began collecting data on energy sources, fisheries, forests, and minerals in the 1970s to address resource scarcity. Over time, the Norwegians have expanded their accounts to include data on air pollutant emissions. Their accounts feed into a model of the national economy, which policymakers use to assess the energy implications of alternate growth strategies. Inclusion of these data also allows them to anticipate the impacts of different growth patterns on compliance with international conventions on pollutant emissions. More recently, a number of resource-dependent countries have become interested in measuring depreciation of their natural assets and adjusting their GDPs environmentally. One impetus for their interest was the 1989 study “Wasting Assets: Natural Resources in the National Income Accounts,” in which Robert Repetto and his colleagues at the World Resources Institute estimated the depreciation of Indonesia’s forests, petroleum reserves, and soil assets. Once adjusted to account for that depreciation, Indonesia’s GDP and growth rates both sank significantly below conventional figures. While “Wasting Assets” called many to action, it also op erated as a brake, leading many economists and statisticians to warn against a focus on green GDP, because it tells decision makers nothing about the causes or solutions for environmental problems. Since that time, several developing countries have made long-term commitments to broad-based environmental accounting. Namibia began work on resource accounts in 1994, addressing such questions as whether the government has been able to
毕业设计说明书 英文文献及中文翻译 学院：专 2011年6月 电子与计算机科学技术软件工程
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Inventory management Inventory Control On the so-called "inventory control", many people will interpret it as a "storage management", which is actually a big distortion. The traditional narrow view, mainly for warehouse inventory control of materials for inventory, data processing, storage, distribution, etc., through the implementation of anti-corrosion, temperature and humidity control means, to make the custody of the physical inventory to maintain optimum purposes. This is just a form of inventory control, or can be defined as the physical inventory control. How, then, from a broad perspective to understand inventory control? Inventory control should be related to the company's financial and operational objectives, in particular operating cash flow by optimizing the entire demand and supply chain management processes (DSCM), a reasonable set of ERP control strategy, and supported by appropriate information processing tools, tools to achieved in ensuring the timely delivery of the premise, as far as possible to reduce inventory levels, reducing inventory and obsolescence, the risk of devaluation. In this sense, the physical inventory control to achieve financial goals is just a means to control the entire inventory or just a necessary part; from the perspective of organizational functions, physical inventory control, warehouse management is mainly the responsibility of The broad inventory control is the demand and supply chain management, and the whole company's responsibility. Why until now many people's understanding of inventory control, limited physical inventory control? The following two reasons can not be ignored: First, our enterprises do not attach importance to inventory control. Especially those who benefit relatively good business, as long as there is money on the few people to consider the problem of inventory turnover. Inventory control is simply interpreted as warehouse management, unless the time to spend money, it may have been to see the inventory problem, and see the results are often very simple procurement to buy more, or did not do warehouse departments . Second, ERP misleading. Invoicing software is simple audacity to call it ERP, companies on their so-called ERP can reduce the number of inventory, inventory control, seems to rely on their small software can get. Even as SAP, BAAN ERP world, the field of
在广州甚至广东的住宅小区电气设计中,一般都会涉及到小区的高低压供配电系统的设计.如10kV高压配电系统图,低压配电系统图等等图纸一大堆.然而在真正实施过程中,供电部门(尤其是供电公司指定的所谓电力设计小公司)根本将这些图纸作为一回事,按其电脑里原有的电子档图纸将数据稍作改动以及断路器按其所好换个厂家名称便美其名曰设计(可笑不?),拿出来的图纸根本无法满足电气设计的设计意图,致使严重存在以下问题:(也不知道是职业道德问题还是根本一窍不通) 1.跟原设计的电气系统货不对板,存在与低压开关柜后出线回路严重冲突,对实际施工造成严重阻碍,经常要求设计单位改动原有电气系统图才能满足它的要求(垄断的没话说). 2.对消防负荷和非消防负荷的供电(主要在高层建筑里)应严格分回路(从母线段)都不清楚,将消防负荷和非消防负荷按一个回路出线(尤其是将电梯和消防电梯,地下室的动力合在一起等等,有的甚至将楼顶消防风机和梯间照明合在一个回路,以一个表计量). 3.系统接地保护接地型式由原设计的TN-S系统竟曲解成"TN-S-C-S"系统(室内的还需要做TN-C,好玩吧?),严格的按照所谓的"三相四线制"再做重复接地来实施,导致后续施工中存在重复浪费资源以及安全隐患等等问题.. ............................(违反建筑电气设计规范等等问题实在不好意思一一例举,给那帮人留点混饭吃的面子算了) 总之吧,在通过图纸审查后的电气设计图纸在这帮人的眼里根本不知何物,经常是完工后的高低压供配电系统已是面目全非了,能有百分之五十的保留已经是谢天谢地了. 所以.我觉得:住宅建筑电气设计,让供电部门走!大不了留点位置,让他供几个必需回路的电,爱怎么折腾让他自个怎么折腾去.. Guangzhou, Guangdong, even in the electrical design of residential quarters, generally involving high-low cell power supply system design. 10kV power distribution systems, such as maps, drawings, etc. low-voltage distribution system map a lot. But in the real implementation of the process, the power sector (especially the so-called power supply design company appointed a small company) did these drawings for one thing, according to computer drawings of the original electronic file data to make a little change, and circuit breakers by their the name of another manufacturer will be sounding good design (ridiculously?), drawing out the design simply can not meet the electrical design intent, resulting in a serious following problems: (do not know or not know nothing about ethical issues) 1. With the original design of the electrical system not meeting board, the existence and low voltage switchgear circuit after qualifying serious conflicts seriously hinder the actual construction, often require changes to the original design unit plans to meet its electrical system requirements (monopoly impress ). 2. On the fire load and fire load of non-supply (mainly in high-rise building in) should be strictly sub-loop (from the bus segment) are not clear, the fire load and fire load of non-qualifying press of a circuit (especially the elevator and fire elevator, basement, etc.
广东工业大学华立学院 本科毕业设计（论文） 外文参考文献译文及原文 系部经济学部 专业经济学 年级 2007级 班级名称 07经济学6班 学号 16020706001 学生姓名张瑜琴 指导教师陈锶 2011 年05月
目录 1挑战：小额贷款中的进入和商业银行的长期承诺 (1) 2什么商业银行带给小额贷款和什么把他们留在外 (2) 3 商业银行的四个模型进入小额贷款之内 (4) 3.1内在的单位 (4) 3.2财务子公司 (5) 3.3策略的同盟 (5) 3.4服务公司模型 (6) 4 合法的形式和操作的结构比较 (8) 5 服务的个案研究公司模型：厄瓜多尔和Haiti5 (9)
1 挑战：小额贷款中的进入和商业银行的长期承诺 商业银行已经是逐渐重要的运动员在拉丁美洲中的小额贷款服务的发展2到小额贷款市场是小额贷款的好消息客户因为银行能提供他们一完整类型的财务的服务，包括信用，储蓄和以费用为基础的服务。整体而言，它也对小额贷款重要，因为与他们广泛的身体、财务的和人类。如果商业银行变成重的运动员在小额贷款，他们能提供非常强烈的竞争到传统的小额贷款机构。资源，银行能廉宜地发射而且扩张小额贷款服务rela tively。如果商业广告银行在小额贷款中成为严重的运动员，他们能提出非常强烈的竞争给传统的小额贷款机构。然而，小额贷款社区里面有知觉哪一商业银行进入进入小额贷款将会是短命或浅的。举例来说，有知觉哪一商业银行首先可能不搬进小额贷款因为时候建立小额贷款操作到一个有利润的水平超过银行的标准投资时间地平线。或，在进入小额贷款，银行之后可能移动在－上面藉由增加贷款数量销售取利润最大值－或者更坏的事，退出如果他们是不满意与小额贷款的收益性的水平。这些知觉已经被特性加燃料商业银行的情形进入小额贷款和后来的出口之内。在最极端的，一些开业者已经甚至宣布，”降低尺度死！”而且抛弃了与主意合作的商业银行。 在最 signific 看得到的地方，蚂蚁利益商业银行可能带给小额贷款，国际的ACCION 发展发射而且扩张的和一些商业银行的关系小额贷款操作。在这些情形的大部分方面， ACCION 和它的合伙人正在使用方法，已知的当做服务公司模型，表演早答应当做一个能工作的方法克服真正的。 商业银行的障碍进入和穿越建立长命的小额贷款操作一个商业银行 这论文描述如何服务公司模型、住址商业银行中的主要议题进入进小额贷款，监定成功建立的因素动作井小额贷款服务公司，和礼物结果和小额贷款的课servic e 公司用最长的经验，在海地和审判官席 del 的 SOGEBANK│ SOGESOL 初期结果指出那这服务公司模型表现一重要的突破在促成商业银行进入和留在小额贷款。在厄瓜多尔的 Pichincha│ CREDIFE。初期结果指出服务公司模型在促成商业广告中表现一次重要的突破银行进入而且留在小额贷款。
会计信息质量在投资中的决策作用对私人信息和监测的影响 安妮比蒂，美国俄亥俄州立大学 瓦特史考特廖，多伦多大学 约瑟夫韦伯，美国麻省理工学院 1简介 管理者与外部资本的供应商信息是不对称的在这种情况下企业是如何影响金融资本 的投资的呢？越来越多的证据表明，会计质量越好，越可以减少信息的不对称和对融资成本的约束。与此相一致的可能性是，减少了具有更高敏感性的会计质量的公司的投资对内部产生的现金流量。威尔第和希拉里发现，对企业投资和与投资相关的会计质量容易不足，是容易引发过度投资的原因。 当投资效率低下时，会计的质量重要性可以减轻外部资本的影响，供应商有可能获得私人信息或可直接监测管理人员。通过访问个人信息与控制管理行为，外部资本的供应商可以直接影响企业的投资，降低了会计质量的重要性。符合这个想法的还有比德尔和希拉里的比较会计对不同国家的投资质量效益的影响。他们发现，会计品质的影响在于美国投资效益，而不是在日本。他们认为，一个可能的解释是不同的是债务和股权的美国版本的资本结构混合了SUS的日本企业。 我们研究如何通过会计质量灵敏度的重要性来延长不同资金来源对企业的投资现金 流量的不同影响。直接测试如何影响不同的融资来源会计，通过最近获得了债务融资的公司来投资敏感性现金流的质量的效果，债务融资的比较说明了对那些不能够通过他们的能力获得融资的没有影响。为了缓解这一问题，我们限制我们的样本公司有所有最近获得的债务融资和利用访问的差异信息和监测通过公共私人债务获得连续贷款的建议。我们承认，投资内部现金流敏感性可能较低获得债务融资的可能性。然而，这种可能性偏见拒绝了我们的假设。 具体来说，我们确定的数据样本证券公司有1163个采样公司（议会），通过发行资本公共债务或银团债务。我们限制我们的样本公司最近获得的债务融资持有该公司不断融资与借款。然而，在样本最近获得的债务融资的公司，也有可能是信号，在资本提供进入私人信息差异和约束他们放在管理中的行为。相关理论意味着减少公共债务持有人获取私人信息，因而减少借款有效的监测。在这些参数的基础上，我们预测，会计质量应该有一
外文文献： Knowledge of the stepper motor What is a stepper motor： Stepper motor is a kind of electrical pulses into angular displacement of the implementing agency. Popular little lesson: When the driver receives a step pulse signal, it will drive a stepper motor to set the direction of rotation at a fixed angle (and the step angle). You can control the number of pulses to control the angular displacement, so as to achieve accurate positioning purposes; the same time you can control the pulse frequency to control the motor rotation speed and acceleration, to achieve speed control purposes. What kinds of stepper motor sub-： In three stepper motors: permanent magnet (PM), reactive (VR) and hybrid (HB) permanent magnet stepper usually two-phase, torque, and smaller, step angle of 7.5 degrees or the general 15 degrees; reaction step is generally three-phase, can achieve high torque output, step angle of 1.5 degrees is generally, but the noise and vibration are large. 80 countries in Europe and America have been eliminated; hybrid stepper is a mix of permanent magnet and reactive advantages. It consists of two phases and the five-phase: two-phase step angle of 1.8 degrees while the general five-phase step angle of 0.72 degrees generally. The most widely used Stepper Motor. What is to keep the torque (HOLDING TORQUE) How much precision stepper motor? Whether the cumulative： The general accuracy of the stepper motor step angle of 3-5%, and not cumulative.
文献翻译 原文 Combining JSP and Servlets The technology of JSP and Servlet is the most important technology which use Java technology to exploit request of server, and it is also the standard which exploit business application .Java developers prefer to use it for a variety of reasons, one of which is already familiar with the Java language for the development of this technology are easy to learn Java to the other is "a preparation, run everywhere" to bring the concept of Web applications, To achieve a "one-prepared everywhere realized." And more importantly, if followed some of the principles of good design, it can be said of separating and content to create high-quality, reusable, easy to maintain and modify the application. For example, if the document in HTML embedded Java code too much (script), will lead the developed application is extremely complex, difficult to read, it is not easy reuse, but also for future maintenance and modification will also cause difficulties. In fact, CSDN the JSP / Servlet forum, can often see some questions, the code is very long, can logic is not very clear, a large number of HTML and Java code mixed together. This is the random development of the defects. Early dynamic pages mainly CGI (Common Gateway Interface, public Gateway Interface) technology, you can use different languages of the CGI programs, such as VB, C / C + + or Delphi, and so on. Though the technology of CGI is developed and powerful, because of difficulties in programming, and low efficiency, modify complex shortcomings, it is gradually being replaced by the trend. Of all the new technology, JSP / Servlet with more efficient and easy to program, more powerful, more secure and has a good portability, they have been many people believe that the future is the most dynamic site of the future development of technology. Similar to CGI, Servlet support request / response model. When a customer submit a request to the server, the server presented the request Servlet, Servlet responsible for handling requests and generate a response, and then gave the server, and then from the server sent to
International Journal of Minerals, Metallurgy and Materials Volume 17, Number 4, August 2010, Page 500 DOI: 10.1007/s12613-010-0348-y Corresponding author: Zhuan Li E-mail: li_zhuan@https://www.doczj.com/doc/bd10444142.html, ? University of Science and Technology Beijing and Springer-Verlag Berlin Heidelberg 2010 Preparation and properties of C/C-SiC brake composites fabricated by warm compacted-in situ reaction Zhuan Li, Peng Xiao, and Xiang Xiong State Key Laboratory of Powder Metallurgy, Central South University, Changsha 410083, China (Received: 12 August 2009; revised: 28 August 2009; accepted: 2 September 2009) Abstract: Carbon fibre reinforced carbon and silicon carbide dual matrix composites (C/C-SiC) were fabricated by the warm compacted-in situ reaction. The microstructure, mechanical properties, tribological properties, and wear mechanism of C/C-SiC composites at different brake speeds were investigated. The results indicate that the composites are composed of 58wt% C, 37wt% SiC, and 5wt% Si. The density and open porosity are 2.0 g·cm–3 and 10%, respectively. The C/C-SiC brake composites exhibit good mechanical properties. The flexural strength can reach up to 160 MPa, and the impact strength can reach 2.5 kJ·m–2. The C/C-SiC brake composites show excellent tribological performances. The friction coefficient is between 0.57 and 0.67 at the brake speeds from 8 to 24 m·s?1. The brake is stable, and the wear rate is less than 2.02×10?6 cm3·J?1. These results show that the C/C-SiC brake composites are the promising candidates for advanced brake and clutch systems. Keywords: C/C-SiC; ceramic matrix composites; tribological properties; microstructure [This work was financially supported by the National High-Tech Research and Development Program of China (No.2006AA03Z560) and the Graduate Degree Thesis Innovation Foundation of Central South University (No.2008yb019).] 温压-原位反应法制备C / C-SiC刹车复合材料的工艺和性能 李专，肖鹏，熊翔 粉末冶金国家重点实验室，中南大学，湖南长沙410083，中国（收稿日期：2009年8月12日修订：2009年8月28日;接受日期：2009年9月2日） 摘要：采用温压?原位反应法制备炭纤维增强炭和碳化硅双基体(C/C-SiC)复合材