对暴露于天然和人工紫外线辐射的工人的防护纺织品
简介：
紫外线辐射对人类的有一些益处，但摄入过量可能会导致许多健康的负面影响，对皮肤和眼睛有害，还可以影响免疫系统。生物效应：通过吸收辐射。紫外线辐射诱导生物组织发生光化学反应，发生职业伤害的紫外线危害可以是暴露于自然和人工紫外线辐射光源。接触限值（ELVs）显示，几乎所有的人可能会有反复无急性的表现。新的标准在健康和安全方面对工人有要求，暴露风险（人造光辐射）的措施保护与非常必要。但是，并没有强制性的紫外线暴露限制值。接触的自然和人工紫外线的差异在于光谱特征、辐射强度和暴露时间。太阳辐射的紫外线范围介于290和400纳米之间的最大辐射290到310纳米。自然紫外线强度水平取决于地理位置，海拔高度，一年的时间内平均云层和大气传输特性的时间。
聚乳酸(PLA)纤维不含芳香环，紫外线吸收率低、透过率高，具有很好的抗紫外线老化性能。但对于白色和浅色PLA纺织品而言，紫外线的透过率较高，有损人体健康。日本长濑有色化学株式会社近年推出了与染色配套使用的PLA纤维专用紫外吸收剂DenaPLA UV
Cut-terNH，除了能赋予PLA纺织品很好的防护紫外功能外，还能提高其上分散染料的耐光牢度。此外，KMogi等人采用涤纶用的苯并三唑型紫外吸收剂对PLA织物于100℃浸渍处理，发现该紫外吸收剂能将270~380 nm波段紫外线的透过率降低到极低数值，同时还有助于改善部分偶氮分散染料的耐光牢度。目前，有关涤纶织物紫外线防护整理和紫外线吸收收剂整理的研究已有大量文献报道，但对PLA织物的相关报道极少。笔者采用亨斯迈纺织染化有限公司生产的涤纶用紫外线吸收剂CibafastP对PLA纤维针织物进行紫外线防护整理，讨论了CibafastP及其整理织物的紫外线吸收和透过特性，重点研究紫外线吸收剂用量、整理温度和时间对其在纤维上吸附量的影响，分析了紫外线吸收剂在纤维上的吸附量与紫外防护因子之间的关系，并对紫外线吸收剂在PLA纤维上的吸附规律进行了探讨。
试验：试验材料织物9. 74 tex×2(60S×2)PLA纤维单面针织物；涤纶织物(染色牢度测试用标准聚酯白布)。PLA针织物的前处理条件平平加O 0. 5 g/L、碳酸氢钠1 g/L，浴比1∶50， 60℃处理45 min。试剂紫外线吸收剂CibafastP(微黄色粘稠状产品，其稀释液的平均粒径为0. 37μm)；氯仿、醋酸、醋酸钠、碳酸氢钠(均为分析纯)。
紫外线吸收剂处理方法在StarletDL-600型红外线染色打样机中进行织物紫外线吸收剂处理。基本处方和工艺Cibafast Px% (owf)，采用醋酸/醋酸钠调节pH值至5，浴比1∶40。30℃开始处理，以2℃/min的速度升温至110℃，保温40 min；之后，以2℃/min降温至70℃，取样，然后冷水洗、60℃水洗10 min、冷水洗、晾干。
测试方法：紫外线透过率及UPF的测定织物的紫外线透过率(T% )和紫外线防护因子(UPF)在LabsphereUV-1000F纺织品紫外防护因子测试仪(Labsphere公司)上测定，采用UPF指数评判织物抗紫外线性能。
纤维上紫外线吸收剂含量的测定：紫外线吸收剂CibafastP在PLA纤维上的吸收量采用溶解法测定。采用氯仿室温溶解经紫外线吸收剂处理的试样，所得溶解液在最大吸收波长(278 nm)下，用ShimadzuUV-2550紫外可见光分光光度计测定吸光度，紫外线吸收剂在氯仿溶液中的紫外吸收光谱曲线所示。标准工作曲线确定溶解液中紫外线吸收剂浓度，最后计算每克纤维上吸附的紫外线吸收剂质量(Cf)。处理液中紫外吸收剂的残留浓度(Cs)和吸尽率根据原始用量与在纤维上吸附量之差计算。
在氯仿溶液中， CibafastP在紫外区有两个吸收峰，其最大吸收波长分别为278 nm和310 nm。虽然本项目未测定CibafastP在PLA纤维上的紫外吸收光谱曲线，但其在PLA纤维上与氯仿溶液中的紫外吸收光谱相差不会很大，可以认为PLA纤维上的CibafastP对
260~330 nm波段的紫外线(包括UV-B)具有良好的吸收性能。经CibafastP整理后的PLA织
物，紫外线透过率明显下降，UPF指数明显增加；且随着PLA针织物的紫外线防护整理印染(2007 No. 16) CibafastP用量增加，紫外线透过率下降程度越大。试验表明，CibafastP 对PLA织物具有较好的紫外线防护性能，能更有效地防止UV-B透过，这与其对260~330 nm 的紫外线具有很好的吸收性能是一致的。
(1)紫外吸收剂CibafastP对260~330 nm波段的紫外线具有良好的吸收性能，能有效防止UV-B透过PLA织物。随着CibafastP用量增加和浸渍处理温度升高，其在PLA纤维上的吸附量增加，导致PLA织物UPF指数的增加，且与CibafastP吸附量存在很好的线性关系。但Cibafast P在PLA纤维上的提升性能有限，当用量超过2%后，再增加用量，效果不明显。
(2)低于100℃时，CibafastP在PLA纤维上的吸附速度很慢、吸附量低；超过100℃后，Cibafast P在PLA纤维上的吸附速度明显加快，吸附量明显增加，且在110℃保温时，吸附量仍随着保温时间延长而明显增加。因此，在使用时，应采用110℃保温处理。
(3)CibafastP在PLA纤维上的吸附符合Langmuir模型，存在饱和吸附值，其在高温下的吸附饱和值和Langmuir吸收常数均比低温下的高。
美国政府及工业卫生协会标准的工作场所物理因素阈限值概述
ACGIH 发布的物理因素TLVs包括: (1) 声学，包括次声、低频声、噪声和超声； (2) 人类工效学，包括工作相关的肌肉骨骼疾病、手部活动水平、提举、手臂(局部) 振动和全身振动； (3) 激光； (4) 非电离辐射，包括静磁场、亚射频(30 千赫及以下) 磁场、亚射频(30 千赫及以下) 电场及静电场、射频和微波辐射、可见光和近红外辐射、紫外辐射； (5) 热应激，包括冷应激、热应激和热应激反应。
1 工作场所有关的物理因素TLVs,像其他TLVs 一样，在物理因素TLVs 接触水平和
接触条件下，几乎所有的健康劳动者每日反复接触，不引起不良健康效应。
物理因素作用的靶器官和健康效应根据其性质有很大不同，TLVs 不是单纯的数字，而是整合了物理因素的测量参数和对劳动者的作用。由于物理因素种类繁多，涉及多个科学领域、检测技术和仪器设备，所以，尤为重要的是物理因素TLVs 只适合由经过相应的测量和评价技术培训和有经验的专业人员使用。鉴于一些物理因素TLVs 十分复杂，在应用时应查阅最新的物理因素TLVs 基准文件。
由于个体易感性的差异性很大，机体接触等于甚至小于TLV 的物理因素后便可能导致
烦燥(annoyance) ，使原有病情恶化，偶尔也可能造成生理性损害。由于多种因素的影响，诸如遗传易感性、年龄、个人习惯(如吸烟、饮酒或药物滥用) 、服药、既往或同时接触多种因素等，某些个体也可能对工作场所中的一些物理因素高度易感或产生异常反应。这些劳动者在接触某种等于或小于TLV 的物理因素时，可能不足以避免不良健康效应。这类劳动
者所需的额外保护的程度应由职业病医师评估。
物理因素TLVs 是根据工业实践、人和动物实验研究的现有信息制定的。可能时综合上述3 方面资料制定。这些限值用于职业卫生实践，只应由在此学科中训练有素的人解释和
使用。它们不用于或变通用于:1) 社区物理因素水平的评价或控制，2) 现有机体物理失能的证明或证伪。
ACGIH 根据现有的新信息每年对这些阈限值进行审查以决定修订或增补。ACGIH 定期审查与物理因素致突变、致癌、致不良生殖效应及其他健康效应有关的资料。征求附有详实数据的意见，意见应以经过同行评议的文献形式寄至ACGIH 科学小组(science @acgih. org)
2 预期变更公告,每年，ACGIH 以“预期变更公告”(NIC) 的形式发布下一年度活动建议。这些物理因素及其相应值包括: (1) 第一次建议的限值(如NIE) ； (2) 对已采纳值的变更建议； (3) 建议作为NIC 保留； (4) 建议撤销基准文件和已采纳的TLV。在上述每种情况下，当建议值在NICPNIE 期间，都被认为是试行限值。这些建议由ACGIH 理事会批准，批准后的TLV 值在NICsPNIEs 上保留约一年的时间。在这一年中，委员会如果没有发现或收到任何关于变更NICPNIE 中TLV 的科学观点的详实数据，委员会随即同意将其推荐给ACGIH 理事会采纳。如果委员会发现或收到任何关于变更NIC 中TLV 的科学观点的详实数据，委员会可以向ACGIH 理事会提出变更建议，在NIC 中保留或撤销。
每种物理因素及其建议值均有其基准文件。公告为建议值提供了一个评论的机会。意见或建议应附有详实证据，并以同行评议文献的形式邮寄，最好是以电子版本发送至ACGIH 科学小组(science @acgih. org) 。为获得ACGIH 关于此程序和方法及接收意见截止日期的
详细论述，请登录ACGIH 网站( http :PPwww. acgih. orgPTLVPDevProcess.htm)“ACGIH 的TLVPBEI 制定过程”。
3 有关物理因素TLVs 的分类物理因素的TLVs 包括: (1) 阈限值2时间加权平均值(TLV2TWA) ，适合于8h 工作日、40h 工作周的时间加权平均接触； (2) 阈限值2上限值(TLV2C) ，即瞬间都不能超过的接触限值。
4 物理因素的致癌性物理因素阈限值(TLV2PA) 委员会建议必要时采纳由化学物质阈限值委员会制定的致癌性分类。
5 物理因素和化学因素的关系工作场所中物理因素的联合作用，以及物理因素和化学物质的交互作用，可能增加机体的应激(stress) 以至于改变机体在TLV 水平接触的效应。产生联合作用的物理因素包括热、紫外线和电离辐射、湿度、异常气压(海拔高度) 及其他物理因素。这种应激可能增强机体对外源物质的不良毒性反应。虽然大多数TLVs 包含一些不确定因素以预防正常作业场所中等偏移所产生的不良健康效应，但对于大多数接触来说，不确定因素还未达到能抵消总偏离的程度。在这种情况下，是否应适宜地调整TLVs必须由资深的专业人员来进行判断。
6 物理因素相关TLVs 简介
每种物理因素的TLVs 依据的健康效应不同，概述如下。
6.1 声学TLVs
声学TLVs 包括次声、低频声、噪声和超声的TLVs。次声和低频声TLVs 表示几乎所有劳动者反复接触不引起听力以外的不良健康效应的水平；噪声TLVs 指几乎所有劳动者反复接触不引起听力或正常语言理解力有害效应的声压级和接触持续时间；超声TLVs 指几乎所有劳动者反复接触不引起听力或正常语言理解力有害效应的条件。
6.2 人类工效学相关物理因素的TLVs
人类工效学TLVs 包括手部活动水平、提举、手臂(局部) 振动和全身振动的TLVs。手部活动水平的TLVs 代表了几乎所有劳动者反复接触不引起不良健康效应的条件；提举TLVs 建议了工作场所提举的条件，在此条件下，几乎所有劳动者可以每日重复接触也不产生与反复提举作业相关的腰背和肩部疾病；手臂(局部) 振动TLVs 指轴向加速度分量水平和接触持续时间，在这种条件下，几乎所有劳动者可以反复接触而不会发展为超过斯德哥尔摩会议分类系统中第一期的振动性白指( vibration2induced whitefinger ， VWF) ，也称职业性雷诺现象( Raynaud’sphenomenon of occupational origin) ；全身振动TLVs 指机械性全身振动(WBV) 轴向加速度分量均方根值的大小和持续时间，在该条件下，几乎所有劳动者可以反复接触，但所引起背痛、背部不良健康效应以及不能正常驾驶车辆的风险最小。
激光辐射TLVs 是指几乎所有劳动者可以反复接触而不引起不良健康效应的接触水平。
6.3 热应激TLVs
热应激TLVs 包括冷应激TLVs 以及热应激和热应激反应的TLVs。冷应激TLVs 旨在保护劳动者免受冷应激(体温过低) 导致的最严重的效应和冷损伤，并描述了几乎所有劳动者可以反复接触而不引起不良健康效应的寒冷作业条件；热应激和热应激反应TLVs 则阐述了几乎所有适量饮水的、未用药的、健康的劳动者可以反复接触而不引起不良健康效应的条件。
UV protective textile clothing for workers exposed to natural and
artificial UV radiation
INTRODUCTION
Some amounts of ultraviolet radiation are beneficial for humans but excessive exposure can cause many negative health effects to the skin and eyes and also can affect the immune system. Biological effects can be induced only by absorbed radiation. Ultraviolet radiation induces photochemical reactions in biological tissues. Occupational exposure to UVR occurs both from natural and artificial sources. Exposure limit values (ELVs) represent conditions under which it is expected that nearly all individuals may be repeatedly exposed without acute adverse effects and based upon best available evidence, without noticeable risk of delayed effects. New individual Directive 2006/25/EC of the European Parliament and the Council on the minimum health and safety requirements regarding the exposure of workers to risks arising from physical agents (artificial optical radiation) concerns measures protecting workers from the risks associated with artificial optical radiation. But there are no obligatory exposure limits values for natural UV. There are differences between exposure to the natural and artificial UV. They concern the spectral characteristic, intensities of radiation and duration of exposure. Solar radiation from the UV range is between 290 nm and 400 nm with the maximum irradiance between 290-310 nm. The level of natural UV intensities depends on geographical location, altitude, the time of the year, time of the day, cloud cover and the transmission properties of the atmosphere.
Occupational exposure to natural UV concern outdoor
workers, which constitute much more bigger group then workers exposed to artificial sources of UV. The time of exposure is also much longer then workers exposed to artificial UVR. Artificial sources of UVR emit a spectrum of radiation with characteristics specific to each source. The risk to health from artificial sources can be much higher those from natural UV because levels of UV may be highe and may include harmful wavelengths (from UVB and UVC region), normally filtered by the earth’s atmosphere. Industrial sources are generally enclosed but accidental exposure can occur. The general role for protection against overexposure to UVR is a combination of three control measures: minimization of exposure time, maximization of the distance from the source, and shielding against radiation. The use of personal protective equipment (PPE) is one of the form of shielding against radiation. They should be used there where other control measures do not provide the adequate protection of worker. Exposed area of skin should be covered by working clothes with low UVR transmission. It concerns both exposure to natural UV or prolonged exposure to artificial UV. This article presents some aspects of UV protective textile clothing for workers exposed to natural and artificial UV radiation.
II. CRITERIA FOR HEALTH HAZARDEVALUATIONARISING FROM ULTRAVIOLET RADIATION
Studies of the of the spectral effectiveness of ultraviolet radiation for a specified harmful health effects were the base of determination the criteria for health hazard evaluation and exposure limit values by different national and international organizations. There are different relative spectral effectiveness (action spectrum) of ultraviolet radiation, for a specified biological response. The normalized action spectrum is the wavelength dependence of the dose of monochromatic radiation
required to induce a certain biological response, commonly normalized to “1: at the wavelength of the “maximum action”, i.e. where the smallest dose suffices to induce the required effect (Slaney, 2007). The examples of relative spectral effectiveness of UVR are: ? the erythema action spectrum - relative spectral effectiveness of ultraviolet radiation to produce erythema in human skin (i.e. reddening of the skin as in sunburn) ( CIE 125, 1997) ? Photokeratitis action spectra - relative spectral effectiveness of UVR for an inflammation of the cornea following overexposure to ultraviolet radiation with a peak at 288 nm (CIE 106, 1993) ? Photoconjunctivitis action spectra - relative spectral effectiveness of UVR for an inflammation of the conjunctiva following overexposure to ultraviolet radiation with a peak at 260 nm(CIE 106, 1993) ? Action spectrum for photocarcinogenesis (nonmelanoma skin cancer) - relative spectral effectiveness of ultraviolet radiation to cause of non melanoma skin cancer with a peak at 299 nm (CIE 138,) ? Germicidal action spectrum - effectiveness of ultraviolet radiation to cause the inactivation of microorganisms in water, air and on surfaces, with peak value at 257 nm (PN-T-06588: 1979) ? Vitamin D3 action spectra – effectiveness of ultraviolet radiation to produce vitamin D3 in the human skin, with peak value at 296 nm (PN-T-06588: 1979) or at 298 nm (CIE 2006) ? Actinic action spectra – actinic relative spectral effectiveness of ultraviolet radiation to cause skin and eye adverse effects like: conjunctivitis, keratoconjunctivitis, erythema, skin burns, skin cancer (Directive 2006/26 EC, ICNIRP 1987); this spectral effectiveness applies only for UVR emitted by artificial sources The fundamental criterion of health hazard evaluation arising from artificial ultraviolet radiation is to avoid: the cornea and conjunctiva inflammation, cataract, erythema, skin photoaging and skin cancers. For this reason the following parameters are determined within an 8 hours period (for calculations - total exposure duration within 8 hours)
? effective radiant exposure in the spectral region 180-400 nm (spectrally weighted by S(λ) –actinic relative spectral effectiveness of UVR see figure 1) incident upon unprotected skin and eye;
? radiant exposure (unweighted) in the spectral region 315-400 nm incident upon unprotected eye.
Physical factors in the workplace ACGIH TLVs Overview
ACGIH TLVs issued by physical factors include: (1) acoustics, including infrasound, low frequency sound, noise and ultrasound; (2) ergonomics, including work-related musculoskeletal disorders, hand activity, lifting, arm (local ) vibration and whole body vibration; (3) laser; (4)
non-ionizing radiation, including the static magnetic field, sub-radiofrequency (30 kHz and below) the magnetic field, sub-radiofrequency (30 kHz and below) electric field and electrostatic field, radio frequency and microwave radiation, visible light and near infrared radiation, ultraviolet radiation; (5), heat stress, including cold stress, heat stress and heat stress.
A workplace-related physical factors TLVs
Like other TLVs, as in the physical factors TLVs exposure levels and exposure conditions, almost all health workers daily repeated exposure, do not cause adverse health effects.
The role of physical factors and health effects of target organs are very different by their nature, TLVs is not a simple figure, but integration of the physical factors measured parameters and the role of workers. Because a wide variety of physical factors, involving multiple fields of science, detection technology and equipment, so, it is particularly important for the physical factors TLVs only after the appropriate measurement and evaluation of technical training and experienced professionals. View of the complexity of some physical factors TLVs in the application of physical factors should be access to the latest reference file TLVs.
Due to individual differences in susceptibility great body is equal to or less than the TLV exposure to physical factors that may cause irritability after (annoyance), so that the original condition deteriorated and, occasionally, may cause physiological damage. Due to a variety of factors, such as genetic predisposition, age, personal habits (such as smoking, alcohol or drug abuse), medication, previous or simultaneous exposure to a variety of factors, some individuals may also have some of the workplace highly susceptible to physical factors or an abnormal response. The workers in contact with a equal to or less than the TLV of the physical factors, may not be sufficient to avoid adverse health effects. These workers the additional level of protection required by the occupational physician assessment.
TLVs are based on physical factors of industrial practice, the existing animal studies and information developed. Possible to develop comprehensive information on the above three aspects. These limits for occupational health practice should only be trained in the disciplines explain and use. They are not used or adapted for use: 1) the level of physical factors in the evaluation of the community or control, 2) the body of existing evidence of physical disability or falsification.
ACGIH new information based on the existing annual review of these threshold values to determine the amendments or additions. Periodic review and physical factors ACGIH mutagenic, carcinogenic, cause adverse reproductive effects and other health effects of the relevant information. Solicit the views of the data with a detailed, comments should be peer-reviewed scientific literature in the form sent to ACGIH group (science @ acgih. Org)
Expected Change Notice 2
Year, ACGIH to "change the announcement is expected" (NIC) released the following year in the form of suggestions for activities. And the corresponding values of these physical factors include: (1) first recommended limits (such as NIE); (2) has adopted the value of the proposed changes; (3) proposed as a NIC reserves; (4) proposed to remove reference documents and has adopted the TLV. In each case, when the suggested value in NICPNIE during the trial limit is considered. These
recommendations approved by the ACGIH Board approved TLV value NICsPNIEs after about a year to keep the time. During the year, if the Commission did not find or receive any change in TLV NICPNIE view detailed scientific data, the Committee then agreed to recommend to Council the adoption of ACGIH. If the Commission found or received any change in TLV NIC detailed data in the scientific point of view, the Commission may make changes to the ACGIH Board recommendation to retain or remove the NIC.
Physical factors and the recommended value of each has its base file. Notice for the proposed value of the opportunity to provide a comment. Comments or suggestions should be accompanied by detailed evidence, and peer-reviewed literature in the form of mail, preferably in electronic version sent to the ACGIH scientific group (science @ acgih. Org). For ACGIH procedures and methods on the closing date and received a detailed discussion comments, please visit the ACGIH Web site (http: PPwww. Acgih. OrgPTLVPDevProcess.htm) "ACGIH's TLVPBEI making process."
3, the classification of the relevant physical factors TLVs TLVs physical factors include: (1)
time-weighted average threshold limit value 2 (TLV2TWA), suitable for 8h days, 40h working week time-weighted average exposure; (2) Threshold Limit Value 2 upper limit (TLV2C), that moment can not exceed the exposure limits.
Physical factors of the carcinogenic 4 physical factors TLV (TLV2PA) The Committee recommended the adoption of necessary threshold level by the chemical carcinogen classification established by the Committee.
5 physical factors and chemical factors in the workplace between the combined effects of physical factors, and physical factors and chemical interactions that may increase the body's stress (stress) that changed the level of contact with the body effect in the TLV. Produce the joint effect of physical factors such as heat, ultraviolet and ionizing radiation, humidity, abnormal pressure (altitude) and other physical factors. This stress may enhance the body's external source material adverse toxicity. Although most of the TLVs contains a number of uncertainties in order to prevent middle-offset normal workplace adverse health effects, but for most of the contacts, the uncertainty has not yet reached the extent to offset the total deviation. In this case, should be appropriate to adjust the TLVs by experienced professionals to make judgments.
Introduction to physical factors related to TLVs 6
TLVs of each based on physical factors of the different health effects, are summarized below.
6.1 Acoustic TLVs
Acoustic TLVs including infrasound, low frequency sound, noise and ultrasound TLVs. Infrasound and low frequency sound TLVs that almost all workers other than repeated exposure does not cause adverse health effects of hearing level; noise TLVs that nearly all workers do not cause hearing loss or repeated contact with normal language comprehension and exposure to harmful effects of continuous sound pressure level time; ultrasound TLVs refer to almost all workers hearing repeated exposure does not cause adverse effects or normal conditions of language comprehension.
6.2 Ergonomics TLVs related to physical factors
Ergonomics TLVs including the hand activity level, lifting, arm (local) vibration and body vibration of the TLVs. Hand activity level TLVs represent almost all the workers repeated exposure does not cause adverse health effects of conditions; lifting TLVs proposed lifting the workplace conditions, in this condition, almost all workers can not repeated daily exposure job generation and repeatedly lifting the back and shoulder-related diseases; arm (local) component of the acceleration vibration level TLVs refer to axial and exposure duration, in such conditions, almost all workers can
not develop into repeated contact classification system than the first Stockholm Conference on the vibration of white finger (vibration2induced whitefinger, VWF), also known as occupational Raynaud's phenomenon (Raynaud'sphenomenon of occupational origin); whole body vibration whole body vibration TLVs mechanical means (WBV) axial RMS acceleration component size and duration of these conditions, almost all workers can be repeatedly exposed, but the cause back pain, back adverse health effects and the risk of driving is not the normal minimum.
Laser radiation TLVs refer to almost all workers can be repeatedly exposed without adverse health effects of exposure levels.
6.3 Heat stress TLVs
TLVs, including heat stress and cold stress TLVs heat stress and heat stress response TLVs. Cold stress TLVs to protect workers from cold stress (hypothermia) causes the most serious effect and cold injury, and describes almost all workers can be repeated without causing adverse health effects of exposure to cold operating conditions; heat stress and heat stress response TLVs are described in almost all amount of drinking water, no medicine, and health workers can be repeated without causing adverse health effects of exposure conditions.
市场营销策略外文文献及翻译 Marketing Strategy Market Segmentation and Target Strategy A market consists of people or organizations with wants,money to spend,and the willingness to spend it.However,within most markets the buyer' needs are not identical.Therefore,a single marketing program starts with identifying the differences that exist within a market,a process called market segmentation, and deciding which segments will be pursued ads target markets. Marketing segmentation enables a company to make more efficient use of its marketing resources.Also,it allows a small company to compete effectively by concentrating on one or two segments.The apparent drawback of market segmentation is that it will result in higher production and marketing costs than a one-product,mass-market strategy.However, if the market is correctly segmented,the better fit with customers' needs will actually result in greater efficiency. The three alternative strategies for selecting a target market are market aggregation,single segment,and multiple segment.Market-aggregation strategy involves using one marketing mix to reach a mass,undifferentiated market.With a single-segment strategy, a company still uses only one marketing mix,but it is directed at only one segment of the total market.A multiple-segment strategy entails
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
会计稳健性的第一篇：解释和意义 瓦茨,会计新视野,2006年 内容提要：本文是会计稳健性两篇文章中的第一篇。第一篇对稳健性进行了解释以及探讨了稳健性对会计监督的影响。第二篇总结了稳健性的实验证据及对稳健性的解释，并提出未来研究方向。文章证明了稳健性的存在，对不同程度下的稳健性进行了不同的解释。 会计稳健性的定义是指要求对收益与损失的不对称确认，其极端形式下传统的稳健性定义为“不预期收益，但预期所有的损失”。尽管有人指责会计稳健性，但是稳健性已经存在了几个世纪，并在近30年中有所加强。 支持稳健性的一种理论解释是：契约理论、股东诉讼理论、税收理论和会计管制理论。在文章的第二篇中用证据表明契约和股东诉讼是最重要的因素，证据表明税收和会计管制相对比较弱，盈余管理也可能产生稳健性，但这不能成为主要的因素。 对稳健性的解释和证明对会计管理机制有着重要的影响。财务会计委员会曾试图禁止会计稳健性，以实现“信息中立”而忽略稳健性长期存在的原因，这种意图可能会失败并产生意想不到的后果。消除会计稳健性将会改变会计管理行为，并且会增大经济上的费用。同样的，研究人员和监管机构考虑把未来现金流量列入财务报表，其产生的成本会对会计管理行为存在影响。 本文是会计稳健性性研究的第一篇，研究的目的主要是： 1、对会计稳健性的解释 2、对财务法规和准则的设置 文章的第二篇的研究目的是： 1、总结稳健性存在的证据 2、对证据进行评估去辨别不同稳健性的解释 3、对证据进行评估去辨别稳健性与非稳健性 对会计稳健性解释的讨论是大多是基于利用现有的文献。然而，本文是立足于契约观，包括了债务合同的约束的解释(Watts 1993),以及与其使用的其他合同，如管理薪酬契约也会产生影响。本文也提供了新的论点，即使不考虑契约，一旦信息成本变化后管理层的行为也会产生会计稳健性的现象进行了介绍。
外文翻译： 发现者，管理者？吸引，激励和留住知识型员工 吸引，激励和保留知识型员工已成为一个以知识为基础和劳动力市场紧张，在不断变化的知识管理实践和技术的全球趋同已重新界定工作性质的重要。虽然就业的做法和团队为基础的工作的个性化可能提供的个人和组织的灵活性，使人力资源的竞争优势和组织战略变得更加这一探索性研究确定的最和最有效的的人力资源战略，知识密集型企业在新加坡（KIFs）用于吸引，激励和留住这些工人。最流行的策略并不总是最有效的，似乎有独特的“捆绑”人力资源管理知识工作者的做法。这些措施有所不同，根据是否是外国或本地的所有权。统计学意义的结果为基础的架构，改善管理知识工作者的这些做法的有效性、建议。跨文化研究是有必要建立这些做法的扩散程度。 德鲁克在1989年创造“知识工人”一词，它是描述谁携带它们的个人，，而不是作为一个强大的资源知识组织，自己的。知识工作，可以说是一个知识分子的性质和以及合格员工形糊不清知识工作者和知识密集的企业（KIFs）的概念（Alvesson1993年）。乌尔里希（1998）断言说，随着知识工作的增加，智力资本是一家公司的只有可观的资产。福格特（1995）定义为一个人与知识工作者动机和能力，共同创造新的见解和能力，沟通，教练和便于实施的新思路。这项工作是不可重复性和结果为导向，用两个“传统”的科学方法和需要连续学习，直觉，新的思维和想象力。但其中一些概念可能矛盾，有些理想化，根据Alvesson（1993年：1000年至1004年）。他指出知识工作者的工作是更恰当地定性为“含糊不清密集的”比“知识密集”。这些工人可能同时拥有传统知识的类型连接科学和理性的分析问题的解决和必要的知识，以及作为一个特定的主体，需要处理的复杂性和不确定性的能力。后者需要直觉，创造性，灵活性和社交技巧。 一个新兴的文学和具体的人力资源战略研究证据，为吸引，激励和保留这些做法和组织蓝图工人（男爵和汉南，2002年，休伊特＆Associates公司，2001年）。 Alvesson和Karreman 2001年），从文献和案例研究的审查，认为“知识管理的可能性，或更多的，作为一个管理人员或实践操作比对促进知识的创造“（2001年：1）切合做法的信息。知识工作者个人与个人的知识，并组织越来越多地寻求如何转化为社会共享的部署知识组织的目标。 我们的研究探讨有效的人力资源战略和措施，吸引、激励和留住知识型工人。我们的工作，认为跨国公司和当地知识密集的企业（KIFs）在六个部门，有两个主要目的： 1、确定最佳或最有效的人力资源管理知识的做法和工人，吸引提出了一个模式，激励和保 留这些工人； 探索的概念，负责管理人力资源的做法是否有一组特殊的一般的知识型工人和其他工人。 2、第二个目的是： ●提供一个以知识为基础的企业大多数受访者接受的通用定义；比较有关的知识型员工的可接受的和不可接受的营业额 ●其他员工和人力资源的做法套件; ●查明原因和采取的措施，以解决高层次知识 流动率; ●识别知识工作者从事的就业形式。这些包括为核心的全职员工，并作为非核心员工与就业分包，转包，咨询，兼职，定期，临时，休闲或家庭雇佣条款。 我们的结论认为超越东亚范围内的调查结果的相关性，跨文化比较研究的进一步指示。鉴于探索上述目标的性质，实证的方法是调查而不是假设检验。 文献回顾
莫西干，我的兄弟 埃里克阿克兰 1.我发现莫西干的那年，春天比往年来得晚。那天，我正和爷爷在叉鱼，突然我听到一阵微弱的叫声，原来是一只冻得发抖的狼崽。 2.我俯下身，他虚弱地向我挪动。我把他抱了起来，把他裹在我的上衣里。我喂了他几滴热牛奶后，小莫西干就缓了过来，向我摆了摆尾巴，很快他就吃饱了，身子也暖和起来了。 3.爷爷最终也同意我收养他。 4.那一年是我人生的第十四个年头，也是我一生中最快乐的一年。
5.倒不是说我们没遇到过麻烦。莫西干是我见过最淘气的狼崽，他还对外界事物很有好奇心，比如他总想看看我奶奶的针线筐里有些什么东西，他因此打翻了针线筐，弄得满地都是线和纽扣。这时，奶奶就会拿起扫帚把莫西干轰出去，他就乖乖地躲到墙角，探头探脑，等待事态平息下来。 6.那年夏天，我和莫西干成了打猎的伙伴，我们一起捕捉犹如冲入云霄的小火箭一般活蹦乱跳的蚱蜢。到了秋天，下了第一场雪后，我们的游戏又换成了到近处的牧草地搜寻田鼠。这时，莫西干已经是一支半大的狼了，
他早已脱下了那身毛茸茸的软毛大衣，如今换上了件黑色的披风。 7.冬天很快到来，那几个月是我记忆中最快乐的日子，这是完全属于我与莫西干的美好时光。我们常常在灌木丛里点起一堆篝火，莫西干的头伏在两个前爪之间，凝视着我，听我给他讲故事。 8.这一切使我快乐的忘乎所以了，结果一天晚上我把爷爷的再三嘱咐跑到了脑后，没有把莫西干拴起来。第二天早上，叶斯诺太太气冲冲地找上门来，坚持要把莫西干给毙了，原来他夜里咬死了人家的公鸡。第三天早
上，爷爷说要把莫西干带到北边的猎棚里。 9.等我们来到猎棚附近的湖边时，莫西干似乎变得躁动起来。他常常坐在湖边，鼻子冲天，头转来转去，似乎在探测风向。 10.屋里暖烘烘的炉火使我很快就睡着了，后来不知是怎么回事，我忽然激灵一下醒了过来，我坐起身来，此时屋里洒满月光，爷爷站在我身边。“孩子，快过来看，”爷爷小声对我说。 11.外面是一轮满月，雪中的世界一片银白，他指了指湖边耸立的一块岩
Journal of Industrial Textiles https://www.doczj.com/doc/d55986351.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/d55986351.html,/content/37/4/341 Published by: https://www.doczj.com/doc/d55986351.html, can be found at:Journal of Industrial TextilesAdditional services and information for https://www.doczj.com/doc/d55986351.html,/cgi/alertsEmail Alerts: https://www.doczj.com/doc/d55986351.html,/subscriptionsSubscriptions: https://www.doczj.com/doc/d55986351.html,/journalsReprints.navReprints: https://www.doczj.com/doc/d55986351.html,/journalsPermissions.navPermissions: https://www.doczj.com/doc/d55986351.html,/content/37/4/341.refs.htmlCitations: - Mar 28, 2008Version of Record >>
会计欺诈外文翻译文献 (文档含中英文对照即英文原文和中文翻译) 译文： 会计欺诈和机构投资者 查得·R·拉森介绍美国资本市场依赖财务报告系统来帮助有效分配资本。最近的财务报告过程中故障在许多高调公司新的人员的监管机构,会计欺诈和市场参与者的兴趣。两个重要的经验规律的文献记录极端操纵收益的决定因素和后果。首先,股票市场反应的启示会计处理显著负面。估计下降公告后的市场价值会计操作范围从20 - 40%( Palm rose、理查德森和 2003李,和马丁2007)。第二,会计操作是可预测的。文献会计操作的文档可以预测的措施准确的质量、会计性能、非金融变量声明和股市变量(如,Beneish 1999;Dechow,通用电气,拉尔森和斯隆2007)。虽然会计操作导致重大投资损失和与公司相关的特点和性能,几乎没有证据表明存在成熟的投资者是否能够避免损失与会计欺诈。 机构投资者已成为市场的重要力量在过去的几十年。上世纪八十年代初到九十年代末,机构投资者所有权翻倍,股市50%以上(龚帕斯和Metric时,2001)。机构投资者在美国市场存在的上
升有意义的促使文献调查他们是否执行是有利可图的交易。文献的结果是喜忧参半。几项研究文档积极变化之间的相互关系,这些机构投资者的资产和未来的收益和回报,这表明机构通知交易员(如，柯和2005;阿里列弗,确认我也承认泰德?克里斯坦森的指导,没有它我就不会了博士学位的挑战。最后,我感谢我的家人的支持。没有这篇论文的完成并不意味着几乎一样多。 介绍美国资本市场依赖财务报告系统来帮助有效分配资本。最近的财务报告过程中故障在许多高调公司新的人员监管机构,会计欺诈和市场参与者的兴趣。两个重要的经验规律的文献记录极端操纵收益的决定因素和后果。首先,股票市场反应的启示,会计处理显著负面。估计下降公告后的市场价值会计操作范围从20 - 40%(Palm rose、理查德森和朔尔茨2003;Karpo_,李,和马丁2007)。第二,会计操作是可预测的。文献会计操作的文档可以预测的措施,合格的质量、会计性能、非金融变量声明和股市变量(如,Beneish 1999;Dechow,通用电气,拉尔森和斯隆2007)。虽然会计操作导致重大投资损失和与公司相关的特点和性能,几乎没有证据表明存在成熟的投资者是否能够避免损失与会计欺诈。 机构投资者已成为市场的重要力量在过去的几十年。从八十年代初到九十年代末,机构投资者所有权翻倍,股市50%以上(。机构投资者在美国市场存在的上升促使文献调查他们是否执行有利可图的交易。文献的结果是喜忧参半。几项研究文档积极变化之间的相互关系,这些机构投资者的资产和未来的收益和回报,这表明机构通知交易员(如。、柯和Ramalingegowda 2005;柯和Petron 2004;阿里Dutch列弗,Trembles 2004)。另一方面,一些文献表明,知情交易可能更有限,发现性能优越的共同基金很少持续(Carat 1997;布朗一个曼1995年)和交易考虑通知可能只是动量交易的结果(Bushee和古德曼,2007)。会计欺诈和大市场的可预测性与会计欺诈相关的损失表明,它是一个理想的设定检查成熟的机构投资者。如果机构投资者拥有优越的信息和复杂的会计信息的使用者对会计欺诈,他们应该在欺诈上市公司公开披露前欺诈。我的主要研究问题是机构投资者预期会计欺诈的启示和剥离的股票欺诈公司公开披露之前骗子。作为一个次要的研究问题,我检查是否机构作为有效的公司监控预防欺诈。我使用的会计、审计和执行版本(AAER)涉及欺诈和会计操作作为一个代理第一新闻文章Factiva提及会计违规的公众披露欺诈。我检查机构交易模式在322年企业,美国证券交易委员会(SEC)中标识执行行动从1982年到2005年有操纵会计收益。我的分析是在两个阶段进行。第一阶段是本文分析聚合机构公司级和欺诈检查他们的交易行为。第二阶段是一个阶段分析,利用机构投资者之间的异构性,欺诈行为检查他们的交易行为。公司的分析,我遵循Bushee(2001)组织机构分为三类根据自己的投资风格:瞬态和专用。多元化的投资组合和较低的投资组合营业额机构的特点。多样化的投资组合,投资组合交易描述瞬态高机构,和高度集中的投资组合和较低的投资组合营业额专门机构的特点。符合文学之前,我希望发现瞬态机构最有可能发起有利交易欺诈启示的预期和机构不大可能发起有利益可得交易欺诈的预期启示我没有强烈的专门机构研究预测通常找到贸易基于即将到来的未来事件。然而,欺诈是一个独特的设置可能导致专门机构剥离他们的位置。如果专门机构投资公司基于他们的信心的和意愿完整性管理、检测欺诈行为会引起专门机构剥离他们的股份。此外,由于专门机构的特点是高度的投资组合,他们可能会有更大比例的投资组合风险欺诈是否
STRESSES IN A LAYER 5.1 Vertical stresses In many places on earth the soil consists of practically horizontal layers. If such a soil does not carry a local surface load, and if the groundwater is at rest, the vertical stresses can be determined directly from a consideration of vertical equilibrium. A simple case is a homogeneous layer, completely saturated with water, see Figure 5.1. The pressure in the water is determined by the location of the phreatic surface. This is defined as the plane where the pressure in the groundwater is equal to the atmospheric pressure. If the atmospheric pressure is taken as the zero level of pressures, as is usual, it follows that p = 0 at the phreatic surface. If there are no capillary effects in the soil, this is also the upper boundary of the water, which is denoted as the groundwater table. It is assumed that in the example the phreatic surface coincides with the soil surface, see Figure 5.1. The volumetric weight of the saturated soil is supposed to be = 20 kN/3m.The vertical normal stress in the soil now increases linearly with depth, zz d σγ =(5.1) Figure 5.1: Stresses in a homogeneous layer. This is a consequence of vertical equilibrium of a column of soil of height d. It has been assumed that there are no shear stresses on the vertical planes bounding the
原文来源：李海宏《Marketing Customer Satisfaction》[A].2012中国旅游分销高峰论坛.[C].上海 Marketing Customer Satisfaction 顾客满意策略与顾客满意营销 Since the 20th century, since the late eighties, the customer satisfaction strategy is increasingly becoming business has more customers share the overall business competitive advantage means. 自20世纪八十年代末以来,顾客满意战略已日益成为各国企业占有更多的顾客份额,获得竞争优势的整体经营手段。 First, customer satisfaction strategy is to get a modern enterprise customers, "money votes" magic weapon 一、顾客满意策略是现代企业获得顾客“货币选票”的法宝 With the changing times, the great abundance of material wealth of society, customers in the main --- consumer demand across the material has a lack of time, the number of times the pursuit, the pursuit of quality time to the eighties of the 20th century entered the era of the end consumer sentiment. In China, with rapid economic development, we have rapidly beyond the physical absence of the times, the pursuit of the number of times and even the pursuit of quality and age of emotions today gradually into the consumer era. Spending time in the emotion, the company's similar products have already reached the same time, homogeneous, with the energy, the same price, consumers are no longer pursue the quality, functionality and price, but the comfort, convenience, safety, comfort, speed, jump action, environmental protection, clean, happy,
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
附录2：外文翻译 Robust Analysis of Feature Spaces: Color Image Segmentation Abstract A general technique for the recovery of significant image features is presented. The technique is based on the mean shift algorithm, a simple nonparametric procedure for estimating density gradients. Drawbacks of the current methods (including robust clustering) are avoided. Feature space of any nature can be processed, and as an example, color image segmentation is discussed. The segmentation is completely autonomous, only its class is chosen by the user. Thus, the same program can produce a high quality edge image, or provide, by extracting all the significant colors, a preprocessor for content-based query systems. A 512 512 color image is analyzed in less than 10 seconds on a standard workstation. Gray level images are handled as color images having only the lightness coordinate. Keywords: robust pattern analysis, low-level vision, content-based indexing
燕京理工学院毕业设计（论文）——外文文献原稿和译文 （空一行） 外文文献原稿和译文 （空一行） 原□□稿 （空一行） Introduction The "jumping off" point for this paper is Reengineering the Corporation, by Michael Hammer and James Champy. The paper goes on to review the literature on BPR. It explores the principles and assumptions behind reengineering, looks for commonfactors behind its successes or failures, examines case studies, and presents alternatives to "classical" reengineering theory. The paper pays particular attention to the role of information technology in BPR. In conclusion, the paper offers somespecific recommendations regarding reengineering. Old Wine in New Bottles The concept of reengineering traces its origins back to management theories developed as early as the nineteenth century. The purpose of reengineering is to "make all your processes the best-in-class." Frederick Taylor suggested in the 1880's that managers use process reengineering methods to discover the best processes for performing work, and that these processes be reengineered to optimize productivity. BPR echoes the classical belief that there is one best way to conduct tasks. In Taylor's time, technology did not allow large companies to design processes in across-functional or cross-departmental manner. Specialization was the state-of-theart method to improve efficiency given the technology of the time. （下略） 之上之下各留一空行，宋体，三号字，居中，加粗。无缩进，段落间距固定值22磅，段前、段后均为0行 之下留一空行。宋体，小三号字，居中，加粗。 “原稿”二字中间空两格。无缩进，段落间距 固定值22磅，段前、段后均为0行 正文内 容：新罗 马 “Times New Roman ” 字体，小 四号字。 段落设 置为：固 定值，22 磅，段前、 段后均为 0行，首 行缩进2 字符。 章节题目：新罗马 “Times New Roman ” 字体，四号 字，加粗，左对齐。 页眉：“燕京理工学院毕业设计（论文）—— 外文文献原稿和译文”，宋体，小五号字，居 中 页脚插入页码，居中。页码格式为“1，2,3,…”
11第十一章课后答案翻译
第十一章课后答案翻译 1. a. 橘子种植者的交易$0.75/ 磅 $1.00/ 磅 $1.25/ 磅 出售橘子汁的收益$187,5 00 $250,0 00 $312,5 00 期货合约的现金流转$62,50 0栽培 者的 收入 $0 $62,50 0栽培 者的 支出 总收入$250,0 00 $250,0 00 $250,0 00 b.你将各有1/3的可能支付$187,500 (小于期望), $250,000 (与期望相同) 或$312,500 (超过期望).
c.没有可变性. 收入总是等于$250,000. 2. a.取暖油批发商面临的风险是：由于他购买价$1.00/加仑,所以当取暖油价格跌至$0.90/加仑时,他将亏损;取暖油大户则将会面临油价上升的风险. b. 取暖油用户的交易$.90/ 加仑 $1.10/ 加仑 购油成本$900,0 00 $1,100 ,000 期货合同的现金流转$100,0 00 油 用户 支出 $100,0 00油 用户 收入 总费用$1,000 ,000 $1,000 ,000
取暖油用户的交易$.90/ 加仑 $1.10/ 加仑 售油收益$900,0 00 $1,100 ,000 期货合同的现今流转$100,0 00 油 批发 商收 入 $100,0 00 油 批发 商支 出 总费用$1,000 ,000 $1,000 ,000 c. 尽管看起来在每种情况中一方获益于另一 方的支出上,但事实上双方都获益,因为双方能够将价格锁定在$1.00/每加仑上而避开所有风险 3. a.
本科毕业设计（论文） ( 2012届) （外文翻译） 题目： 学院:__________ ____________ 专业:_________ 市场营销_____________ 班级:_________ ___________ 姓名:___________ ______________ 学号:________ __________ 指导老师:___________ ___________
原文题目：《市场定位策略》 作者：Powpaka Samart 原文出处:1999,Sasin Journal of Management,5,79-97 市场定位策略 定位的战略性角色 营销策略由两部分组成：目标市场战略和营销组合战略。目标市场战略三个过程组成：市场细分，目标（或目标市场选择），市场定位等。营销组合战略指的是创造一个独特的产品，分销，促销和定价策略（4PS）的过程，旨在满足客户的需求和希望。目标市场战略和营销组合策略有密切的联系，有很强的相互依存关系。目标市场战略是用来制订营销组合策略方针。 市场细分是把一个市场当中具有相似需求和特点、可能会对特定产品和特定的营销程序产生相似回应的人们，分成不同的客户的子集的过程。目标或目标市场的选择是一个或多个，通过评估每个细分市场，寻求利益的相对吸引力，而且该公司业务的相对优势。最后，定位是设计产品和发展战略营销计划，共同在目标市场建立一个持久的竞争优势的过程。 目标市场定位战略的概念是众所周知的，尤其是被大多数消费品营销从业者在制定市场营销组合策略有用作为非理论概念的方式。然而在实践中，营销人员往往绕过正式的定位，直接制定营销组合策略。这可能是由于这样的事实，这些经理们不知道如何获取感知图---表明这是一个客户原始需求的产品的位置。 本文的目的是展示营销从业者能够获得定位和营销组合策略制定的感知图的现实途径。具体来说，感知映射及其关系的定位总是被第一时间注意到。这是通过统计技术的讨论，可以遵循用于创建感知图。最后，通过因子分析定位过程的例子是证明。 目标市场战略 目标市场战略是确定一个（或多个目标市场）的过程和它的（或他们）独特的定位。目标市场策略包括：（1）市场细分，（2）市场选择，（3）市场定位。 市场细分。市场细分是一个分割成几部分或几个同质异构的潜在市场的进程。换句话说，在一个潜在的市场客户可能有不同的偏好。因此，使用产品和产品计划并不是一个有效和高效的办法。为了有效和有效率，管理者需要根据顾客的喜好对潜在顾客进行整合，根据该公司的实力，用独特的服务来满足其中一个或多个组别细分市场。另一种看待市场细分的方式是测试市场是否存在同质偏好或者需求差异性。良好的市场细分结果应具有以下特征的部分：（1）实体性（即：每个细分市场的容量足够大），（2）可盈利/可辨识/可测性（即每个段可在人口或消费心理特征方面的描述）（3）无障碍性（即媒体消费和