文献综述翻译

大数据外文翻译参考文献综述(文档含中英文对照即英文原文和中文翻译)原文：Data Mining and Data PublishingData mining is the extraction of vast interesting patterns or knowledge from huge amount of data. The initial idea of privacy-preserving data mining PPDM was to extend traditional data mining techniques to work with the data modified to mask sensitive information. The key issues were how to modify the data and how to recover the data mining result from the modified data. Privacy-preserving data mining considers the problem of running data mining algorithms on confidential data that is not supposed to be revealed even to the partyrunning the algorithm. In contrast, privacy-preserving data publishing (PPDP) may not necessarily be tied to a specific data mining task, and the data mining task may be unknown at the time of data publishing. PPDP studies how to transform raw data into a version that is immunized against privacy attacks but that still supports effective data mining tasks. Privacy-preserving for both data mining (PPDM) and data publishing (PPDP) has become increasingly popular because it allows sharing of privacy sensitive data for analysis purposes. One well studied approach is the k-anonymity model [1] which in turn led to other models such as confidence bounding, l-diversity, t-closeness, (α,k)-anonymity, etc. In particular, all known mechanisms try to minimize information loss and such an attempt provides a loophole for attacks. The aim of this paper is to present a survey for most of the common attacks techniques for anonymization-based PPDM & PPDP and explain their effects on Data Privacy.Although data mining is potentially useful, many data holders are reluctant to provide their data for data mining for the fear of violating individual privacy. In recent years, study has been made to ensure that the sensitive information of individuals cannot be identified easily.Anonymity Models, k-anonymization techniques have been the focus of intense research in the last few years. In order to ensure anonymization of data while at the same time minimizing the informationloss resulting from data modifications, everal extending models are proposed, which are discussed as follows.1.k-Anonymityk-anonymity is one of the most classic models, which technique that prevents joining attacks by generalizing and/or suppressing portions of the released microdata so that no individual can be uniquely distinguished from a group of size k. In the k-anonymous tables, a data set is k-anonymous (k ≥ 1) if each record in the data set is in- distinguishable from at least (k . 1) other records within the same data set. The larger the value of k, the better the privacy is protected. k-anonymity can ensure that individuals cannot be uniquely identified by linking attacks.2. Extending ModelsSince k-anonymity does not provide sufficient protection against attribute disclosure. The notion of l-diversity attempts to solve this problem by requiring that each equivalence class has at least l well-represented value for each sensitive attribute. The technology of l-diversity has some advantages than k-anonymity. Because k-anonymity dataset permits strong attacks due to lack of diversity in the sensitive attributes. In this model, an equivalence class is said to have l-diversity if there are at least l well-represented value for the sensitive attribute. Because there are semantic relationships among the attribute values, and different values have very different levels of sensitivity. Afteranonymization, in any equivalence class, the frequency (in fraction) of a sensitive value is no more than α.3. Related Research AreasSeveral polls show that the public has an in- creased sense of privacy loss. Since data mining is often a key component of information systems, homeland security systems, and monitoring and surveillance systems, it gives a wrong impression that data mining is a technique for privacy intrusion. This lack of trust has become an obstacle to the benefit of the technology. For example, the potentially beneficial data mining re- search project, Terrorism Information Awareness (TIA), was terminated by the US Congress due to its controversial procedures of collecting, sharing, and analyzing the trails left by individuals. Motivated by the privacy concerns on data mining tools, a research area called privacy-reserving data mining (PPDM) emerged in 2000. The initial idea of PPDM was to extend traditional data mining techniques to work with the data modified to mask sensitive information. The key issues were how to modify the data and how to recover the data mining result from the modified data. The solutions were often tightly coupled with the data mining algorithms under consideration. In contrast, privacy-preserving data publishing (PPDP) may not necessarily tie to a specific data mining task, and the data mining task is sometimes unknown at the time of data publishing. Furthermore, some PPDP solutions emphasize preserving the datatruthfulness at the record level, but PPDM solutions often do not preserve such property. PPDP Differs from PPDM in Several Major Ways as Follows ：1) PPDP focuses on techniques for publishing data, not techniques for data mining. In fact, it is expected that standard data mining techniques are applied on the published data. In contrast, the data holder in PPDM needs to randomize the data in such a way that data mining results can be recovered from the randomized data. To do so, the data holder must understand the data mining tasks and algorithms involved. This level of involvement is not expected of the data holder in PPDP who usually is not an expert in data mining.2) Both randomization and encryption do not preserve the truthfulness of values at the record level; therefore, the released data are basically meaningless to the recipients. In such a case, the data holder in PPDM may consider releasing the data mining results rather than the scrambled data.3) PPDP primarily “anonymizes” the data by hiding the identity of record owners, whereas PPDM seeks to directly hide the sensitive data. Excellent surveys and books in randomization and cryptographic techniques for PPDM can be found in the existing literature. A family of research work called privacy-preserving distributed data mining (PPDDM) aims at performing some data mining task on a set of private databasesowned by different parties. It follows the principle of Secure Multiparty Computation (SMC), and prohibits any data sharing other than the final data mining result. Clifton et al. present a suite of SMC operations, like secure sum, secure set union, secure size of set intersection, and scalar product, that are useful for many data mining tasks. In contrast, PPDP does not perform the actual data mining task, but concerns with how to publish the data so that the anonymous data are useful for data mining. We can say that PPDP protects privacy at the data level while PPDDM protects privacy at the process level. They address different privacy models and data mining scenarios. In the field of statistical disclosure control (SDC), the research works focus on privacy-preserving publishing methods for statistical tables. SDC focuses on three types of disclosures, namely identity disclosure, attribute disclosure, and inferential disclosure. Identity disclosure occurs if an adversary can identify a respondent from the published data. Revealing that an individual is a respondent of a data collection may or may not violate confidentiality requirements. Attribute disclosure occurs when confidential information about a respondent is revealed and can be attributed to the respondent. Attribute disclosure is the primary concern of most statistical agencies in deciding whether to publish tabular data. Inferential disclosure occurs when individual information can be inferred with high confidence from statistical information of the published data.Some other works of SDC focus on the study of the non-interactive query model, in which the data recipients can submit one query to the system. This type of non-interactive query model may not fully address the information needs of data recipients because, in some cases, it is very difficult for a data recipient to accurately construct a query for a data mining task in one shot. Consequently, there are a series of studies on the interactive query model, in which the data recipients, including adversaries, can submit a sequence of queries based on previously received query results. The database server is responsible to keep track of all queries of each user and determine whether or not the currently received query has violated the privacy requirement with respect to all previous queries. One limitation of any interactive privacy-preserving query system is that it can only answer a sublinear number of queries in total; otherwise, an adversary (or a group of corrupted data recipients) will be able to reconstruct all but 1 . o(1) fraction of the original data, which is a very strong violation of privacy. When the maximum number of queries is reached, the query service must be closed to avoid privacy leak. In the case of the non-interactive query model, the adversary can issue only one query and, therefore, the non-interactive query model cannot achieve the same degree of privacy defined by Introduction the interactive model. One may consider that privacy-reserving data publishing is a special case of the non-interactivequery model.This paper presents a survey for most of the common attacks techniques for anonymization-based PPDM & PPDP and explains their effects on Data Privacy. k-anonymity is used for security of respondents identity and decreases linking attack in the case of homogeneity attack a simple k-anonymity model fails and we need a concept which prevent from this attack solution is l-diversity. All tuples are arranged in well represented form and adversary will divert to l places or on l sensitive attributes. l-diversity limits in case of background knowledge attack because no one predicts knowledge level of an adversary. It is observe that using generalization and suppression we also apply these techniques on those attributes which doesn’t need th is extent of privacy and this leads to reduce the precision of publishing table. e-NSTAM (extended Sensitive Tuples Anonymity Method) is applied on sensitive tuples only and reduces information loss, this method also fails in the case of multiple sensitive tuples.Generalization with suppression is also the causes of data lose because suppression emphasize on not releasing values which are not suited for k factor. Future works in this front can include defining a new privacy measure along with l-diversity for multiple sensitive attribute and we will focus to generalize attributes without suppression using other techniques which are used to achieve k-anonymity because suppression leads to reduce the precision ofpublishing table.译文：数据挖掘和数据发布数据挖掘中提取出大量有趣的模式从大量的数据或知识。

毕业论文（设计）外文翻译一、外文原文标题：Past，present and future of mobile payments research: A literature review 原文：The mobile payment services markets are currently under transition with a history of numerous tried and failed solutions, and a futu of promising but yet uncertain possibilities with potential new technology innovations. At this point of the development, we take a look at the current state of the mobile payment services market from a literature review perspective. We review prior literature on mob payments, analyze the various factors that impact mobile payment services markets, and suggest directions for future research in the still emerging field. To facilitate the analysis of literature, we propose a framework of four contingency and five competitive force factor and organize the mobile payment research under the proposed framework. Consumer perspective of mobile payments as well as technic security and trust are best covered by contemporary research. The impacts of social and cultural factors on mobile payments, as well comparisons between mobile and traditional payment services are entirely uninvestigated issues. Most of the factors outlined by framework have been addressed by exploratory and early phase studies.Mobile phones have transformed telephony profoundly. They are equipped with functionalities which surpass telephony needs, and which inspire the development of value-added mobile services, the use of mobile phones as access devices, and mobile commerce in general. The number of mobile phones in use far exceeds any other technical devices that could be used to market, sell, produce, or deliver products and services toconsumers. These developments open lucrative opportunities to merchants and service providers.Purchased products and services have to be paid for. Initially, fixed-line telephony billing systems were modified to charge mobile telephony. Later, mobile telephony billing systems were introduced, and used also to charge various mobile services when such services emerged. Yet, payments based on billing systems have several limitations. These include comparatively high payment transaction fees, merchant and service provider complaints about unfair revenue sharing, and the necessity to provision services to billing systems [66,80]. In some areas, such as the European Union, credited payment services to third parties require a (limited) credit institution license. The lack of suitable pay-ment instruments has for a long time been regarded as a factor that hampers the development of mobile commerce.Mobile payments are payments for goods, services, and bills with a mobile device (such as a mobile phone, smart-phone, or personal digital assistant (PDA)) by taking advantage of wireless and other communication technologies. Mobile devices can be used in a variety of payment scenarios, such as payment for digital content (e.g., ring tones, logos, news, music, or games), tickets, parking fees and transport fares, or to access electronic payment services to pay bills and invoices. Payments for physical goods are also possible, both at vending and ticketing machines, and at manned point-of-sale (POS) terminals.A mobile payment is carried out with a mobile payment instrument such a mobilecredit card or a mobile wallet. In addition to pure mobile payment instruments, most electronic and many physical payment instruments have been mobilized. Furthermore, mobile payments, as all other payments, fall broadly into two categories: payments for daily purchases, and payments of bills (credited payments). For purchases, mobile payments complement or compete with cash, cheques, credit cards, and debit cards. For bills, mobile payments typically provide access to account-based payment instruments such as money transfers, Internet banking payments, direct debit assignments, or electronic invoice acceptance.In the early 2000s, mobile payment services became a hot topic and remained so even after the burst of the Internet hype. Hundreds of mobile payment services, including access to electronic payments and Internet banking, were introduced all over the world. Strikingly many of these orts failed. For example, most, if not all, of the dozens of mobile payment services available in EU countries and listed in the ePSO database in 2002 [5] have been discontinued. To facilitate the development of better mobile payment services, it is important to understand the lessons of his history by learning what previous studies have discovered about mobile payments and about the mobile payment services markets, as well as what issues have remained unanswered.The aim of this paper is to summarize findings from past mobile payments research, and to suggest promising directions for future research. There are a number of factors that highlight the significance and usefulness of such a literature review. Firstly, the field has seen a growing number of publications, yet a thorough review of existing work is missing. The lack of published literature reviews impedes the progress in the field; review articlesare critical to strengthening an area as a field of study [88]. Secondly, research so far seems fragmented, and lacks a roadmap or an agenda. Reviewing existing literature not only leads to a better understanding of the state of the research in the field, but it also discerns patterns in the development of the field itself. Finally, a synthesis of existing findings allows researchers not to repeat similar work, and discover important gaps. In other words, it closes areas where a plethora of research already exists, and at the same time uncovers those areas where research is lacking [88].Another contribution of this literature review is the proposed theoretical framework, around which the review is organized. Webster and Watson [88] recommend that the best reviews need to be conceptually structured, and based on a guiding theory. Our framework provides a guiding structure that allows us to effectively accumulate knowl edge, and to interpret previous findings. Because the frame work itself aims to explain relevant factors in the mobile payment services market, basing the literature review on the framework ensures that the review is comprehensive and holistic, and reveals research gaps that could otherwise be overlooked. The framework not only helps to explain the existing body of knowledge on each factor of the frame work, but, more importantly, it also provides an overview of the mobile payment services market, illustrating how the various perspectives and research findings fit together as part of the big picture.The framework used for the review of literature applies two guiding theories. They are the five forces model developed by Porter [68], and the generic contingency theory which emerged from the work of Lawrence and Lorch Perrow and Thompson [81]. The framework is used to classify past research, to analyze research findings of classifiedstudies, and to propose meaningful research questions for future research for each factor.The prime actors in the mobile payment services market are mobile payment service providers and their customers. Various parties assuming these roles in the market include consumers, merchants, financial institutions and telecom operators. Additional parties, typically vendors of hand sets, software, networks and other technologies may also be involved. The power and the interests of these parties impact how technologies and other resources are orches trated into mobile payment services, and how these services are ored to and used by the market. Moreover, mobile payment services compete for the attention of customers and other parties against physical and electronic payment services. Mobile payment services are a natural choice to pay for mobile services. Yet, to succeed, mobile payment services may have to offer added value and be available for other relevant payment environments as well.Porter’s [68] competitive factors strategy model, or the five forces model, describes both the key role of a mobile payment service provider, and other market factors. The model applies insights from industrial organization theory to analyze the competitive environment on the level of business units [3], and relates the average profitability of the participants in an industry to competitive forces [30]. The basic proposition is that organizational performance mainly depends on the industry structure. According to Pearce and Robinson [65] and Johnson [29], the strengths of Porter’s model are that it provides one simple approach to analyze industry structure, identify and determine the attractiveness of an industry, reveal insights on profitability, inform important decisions about whether to leave or enter industries or sectors, and develop strategic optionstoimprove relative performance in the industry or influence relative position in the industry. As one of the most influential management tools for strategic industry analysis [3], the model has been applied by numerous practitioners and academics [30]. The above arguments suggest that the model is well suited to guide the classification of literature on the mobile payments services markets.In addition to the competitive forces within the mobile payments services markets, other factors are believed to impact these markets as well, for example, technology and standards, regulatory activities and legislation, estab lished purchase and payment habits, or national economy infrastructures. If we regard a mobile payment services market as the unit of analysis (organization), these other factors become contingency factors, which influence the performance of the unit but are beyond the influence and control of that unit, as defined in the contingency theory. Contingency theory therefore is also well suited to classify mobile payments research and to capture the environmental factors which are characteristic to the mobile payment services markets .The roots of contingency theory are typically seen in open systems theory and in Cyert–Simon–March stream of theory (e.g., [23,89]). Contingency theory emphasizes the importance of environmental influences, especially technology, on the management of organizations, and suggests that there is no single best way to manage or organize. The identification of contingency factors is one typical research theme. In addition to technology, other typical contingency factors include cultural, social and economic factors. In the context of mobile payment services markets, it is natural to include regulation, jurisdiction and standardization factors too because financial services andtelecommunication are among the most regulated industries, and the use of standards is characteristic to telecommunication.Two features of contingency theory make it useful for our purposes. Contingency theory is described as a mid range theory which falls between two extreme views [21,89]. According to one extreme view, it is possible to find universally true theories, whereas the other one claims that each unit of analysis is unique and has to be analyzed based on situational factors. Contingency theory postulates that environmental factors are important but also that the impacts of environmental factors are systematic, rather than entirely situational. The contingency approach is useful for the classification of mobile payment research, since, for example, mobile payment services dier between markets, such as Japan, various European countries, or the USA, but they do so in systematic ways, for instance due to dierences in payment technology infrastructure, regulation, laws, or habits.The other useful feature of contingency theory is the ‘‘environment – strategy –performance’’ link [21]. T he theory claims that the environment, such as the amount and type of regulation, impacts the structure of the organization, by, for example, influencing which entities have incentives to become mobile payment service providers. This, in turn, impacts performance, such as adoption interests of merchants and consumers. Another example is that enhanced technology makes it possible to provide enhanced services, which in turn increases interest toward the services. The resulting framework is presented in Fig. 1. The framework is multi-faceted since it includes both market factors and contingency factors. The inner facet of the framework, that is competitive factors, describes the five main competitive forces of the mobile payment services markets. Theouter facet of the framework includes contin gency factors, that is, technological, social/cultural, commercial, and legal/regulatory/standardization.In addition to the theoretical basis described above, the framework has also been influenced by research models proposed in earlier studies [10,28,27]. Jayewardene and Foley [28] proposed that changes in technological, cultural, commercial and legal factors, together with the competitive forces of financial services market, drive financial services development. Javalgi and Ramsey [27] suggested that information technology and telecommunication, social/cultural commercial, and government/legal factors impact the diusion of global eCommerce. Dahlberg and Mallat [10] combined these two models to describe factors which characterize mobile payment services markets and impact the diusion of these services.We stress that the framework can be used as a metamodel to classify the existing literature, and as a research model to examine the die rent factors that influence the mobile payments services market. The framework is useful for these purposes because: (1) it is based on guiding theories, is conceptually sound, and draws from previous research; (2) it helps to bring clarity to the multiple topics and to the vague, conflicting terminology present in professional and academic mobile payment literature; and (3) it shows clearly what factors impact the mobile payments services market and services development, another issue in need of clarity.出处：Tomi Dahlberg .Electronic Commerce Research and Applications 7 (2008) 165–181二、翻译文章标题：关于移动支付过去，现状，未来的文献综述译文：手机已经深刻地改变了电话史，他们具备的了普通电话所不具备的很多功能，比如说激励增值移动服务发展，作为接入设备使用的移动电话，以及通用移动商务的使用。

文献综述【摘要】在我国电力系统继保护技术发展的过程中，概述了微机继电保护技术的成就，提出了未来继电保护技术发展趋势将是：计算机化，电网络化，保护，控制，调查结果显示，数据通信一体化和人工智能化。

[ Abstract ]reviewed our country electrical power system relay protection techno logical development process, has outlined the microcomputer relay protection techno logy achievement, proposed the future relay protection technological development te ndency will be: Computerizes, networked, protects, the control, the survey, the data communication integration and the artificial intellectualization【关键词】继电保护现状发展，继电保护的未来发展【Key word】relay protection present situation development，relay protections f uture development1 继电保护发展现状电力系统的迅速发展对继电保护不断提出新的要求，电子技术，计算机技术的快速发展不断为继电保护技术的发展注入新的活力，因此，继电保护技术是有利的，在40多年的时间里已完成发展了4个历史阶段。

建国后，我国继电保护学科、继电保护设计、继电器制造工业和继电保护技术队伍从无到有，在大约10年的时间里走过了先进国家半个世纪走过的道路。

50年代，我国工程技术人员创造性地吸收、消化、掌握了国外先进的继电保护设备性能和运行技术，建成了一支具有深厚继电保护理论造诣和丰富运行经验的继电保护技术队伍，对全国继电保护技术队伍的建立和成长起了指导作用。

曼德尔布鲁特的大测试概念,,,,,欢迎这项伟大的测试概念，现在美国乃至世界各地的教师和学生产生了良好的数学资源。

我们相信，解决问题是探索数学世界的最有效手段之一，比赛为我们要做的事情提供了一个令人振奋和激励的环境。

,,,,,大测试概念在高中阶段提供了两场比赛。

首先是曼德尔布鲁特比赛，比赛遵守一个简短的回答方式，并采取在一个学年内进行五轮的比赛。

比赛问题和主题的设计要求是国家中那些具有一般背景的学生在解决时能像最好的学生那样全力以赴。

第二的曼德尔布鲁特团队赛，强调数学的写作技巧和有效的团队合作。

本次比赛在冬季举行，共进行3轮比赛，是为了帮助先进的学生准备像是usamo这样的大事。

想进一步了解比赛描述和网站概况，请访问简介页面。

今年时间的信息在信息页面会有显示，可以在“常见问题解答”页面中找到您的所有问题的答案。

在资源页面提供比赛范例和其他准备材料。

本学年注册已经结束，但在明年2012年7月初将重新开始。

最后，当你浏览网站，不要犹豫，给我们意见或问题的对话页。

,,,,,公告,,,,,..,,,,,11年11月17日该网站目前正在学校接受来自学校已注册过mandebort比赛的学生在2012年团队比赛的注册。

学校协调员可以通过竞赛的材料页注册后登录到他们的帐户。

,,,,,11年10月30日2011-12曼德尔布鲁特比赛的注册已结束。

祝所有的学生在即将开始的比赛中有好运气！,,,,,11年6月1日去年夏天，我们提出了一些显着变化，曼德尔布鲁特比赛需要的地方，包括转会至五个地理区域和一个新的电子交付选项的方式。

寻找关于这些变化在注册过程中的细节。

,,,,,介绍,,,,,作者简介。

•.曼德尔布鲁特的产生,,,,,这页作为Mandelbrot团队比赛的概述。

你可以熟悉他们的一般格式，知道比赛的作者或阅读更多的测试概念产生背后的故事。

,,,,,..概观,,,,,这一伟大的测试概念的目的是提供一个具有挑战性的，引人入胜的数学经验，这既是竞争力和教育。

中英文资料对照外文翻译文献综述Internet的历史起源——ARPAnetInternet是被美国政府作为一项工程进行开发的。

这项工程的目的，是为了建立远距离之间点与点的通信，以便处理国家军事范围内的紧急事件，例如核战争。

这项工程被命名为ARPAnet，它就是Internet的前身。

建立此工程的主要应用对象就是军事通讯，那些负责ARPAnet的工程师们当时也没有想到它将成为“Internet”。

根据定义，一个“Internet”应该由四或者更多的计算机连接起来的网络。

ARPAnet是通过一种叫TCP/IP的协议实现连网工作的。

此协议最基础的工作原理是：如果信息在网络中的一条路径发送失败，那么它将找到其他路径进行发送，就好象建立一种语言以便一台计算机与其他计算机“交谈”一样，但不注意它是PC，或是Macintosh。

到了20世纪80年代，ARPAnet已经开始变成目前更为有名的Internet了，它拥有200台在线主机。

国防部很满意ARPAnets的成果，于是决定全力将它培养为能够联系很多军事主机，资源共享的服务网络。

到了1984年，它就已经超过1000台主机在线了。

在1986年ARPAnet关闭了，但仅仅是建立它的机构关闭了，而网络继续存在与超过1000台的主机之间。

由于使用NSF连接失败，ARPAnet才被关闭。

NSF是将5个国家范围内的超级计算机连入ARPAnet。

随着NSF的建立，新的高速的传输介质被成功的使用，在1988年，用户能通过56k的电话线上网。

在那个时候有28，174台主机连入Internet。

到了1989年有80，000台主机连入Internet。

到1989年末，就有290，000台主机连入了。

另外还有其他网络被建立，并支持用户以惊人的数量接入。

于1992年正式建立。

现状——Internet如今，Internet已经成为人类历史上最先进技术的一种。

每个人都想“上网”去体验一下Internet中的信息财富。

毕业设计（论文）译文题目名称：（写译文题目)院系名称：班级：学号：学生姓名：指导教师：200×年×月风险导向审计研究(译文题目)Pie Pierce，B。

, Sweeney, B。

近几年来，审计行业面临的风险正在日益增大，国内外相继出现了一些会计舞弊事件，如：美国的“安然”、“施乐”,国内的“原野”、“琼民源”、“红光”等，审计人员由此涉及的案件也成千上万，赔偿的金额更难以估计,甚至有人称审计职业界进入了“诉讼爆炸"时代,一些会计师事务所因诉讼而倒闭或陷入困境，这使审计人员清醒地认识到,在商业竞争十分激烈的市场经济中，审计职业界所面临的商业风险已越来越大，审计职业必须设法降低这种商业风险水平。

为此，以美国为首的西方国家从20世纪80年代开始大规模地修订审计准则,在实践中产生了一种以风险评价为中心的审计模式，并在实务中得到广泛应用.一、风险导向审计产生的社会基础（一）高风险的审计执业环境是风险导向审计产生的直接原因。

众多企业的倒闭,已审报表的使用者将经营失败等同于审计失败。

他们认为企业濒临破产,注册会计师进行财务报表审计时就应提前发出警告，这样审计人员与公众期望的差距越来越大。

期望差距的加大，表明社会公众对审计的需求日益增加，为弥补审计期望差距就得寻找途径，主动出击,迎合这种需求，须承担一定的法律责任——即承担更大的查错防弊责任。

随着企业规模的不断扩大，业务的复杂化和计算机的应用，会计、审计业务趋于复杂;险恶的企业经营环境必然意味着严峻的、高风险的审计执业环境，因此迫切需要一种新的审计技术——风险导向审计。

（二）严格的法律环境是风险导向审计产生的外部驱动力。

现代社会在某种程度上是一种契约经济，各种契约界定人与人之间的关系，法律保护契约双方，一切纠纷的处理需通过法律的手段解决。

证券法对保护投资人利益的责任意识越来越强，因而当投资人的利益受到伤害时，被投资企业破产倒闭，投资人无力投资，债务人收回债务无望时，极有可能诉讼注册会计师。

技巧| 文献综述的含义及实用撰写方法一、文献综述的含义文献阅读报告，即“文献综述”，英文称之为“survey”、“overview”、“review”。

是在对某研究领域的文献进行广泛阅读和理解的基础上，对该领域研究成果的综合和思考。

一般认为，学术论文没有综述是不可思议的。

需要将“文献综述（Literature Review）”与“背景描述(Backupground Description)”区分开来。

我们在选择研究问题的时候，需要了解该问题产生的背景和来龙去脉，如“中国半导体产业的发展历程”、“国外政府发展半导体产业的政策和问题”等等，这些内容属于“背景描述”，关注的是现实层面的问题，严格讲不是“文献综述”，关注的是现实层面问题，严格讲不是“文献综述”。

“文献综述”是对学术观点和理论方法的整理。

其次，文献综述是评论性的（Review 就是“评论”的意思），因此要带着作者本人批判的眼光(critical thinking) 来归纳和评论文献，而不仅仅是相关领域学术研究的“堆砌”。

评论的主线，要按照问题展开，也就是说，别的学者是如何看待和解决你提出的问题的，他们的方法和理论是否有什么缺陷？要是别的学者已经很完美地解决了你提出的问题，那就没有重复研究的必要了。

二、意义和目的总结和综合该方向前人已经做了的工作，了解当前的研究水平，分析存在问题，指出可能的研究问题和发展方向等，并且列出了该方向众多的参考文献，这对后人是一笔相当大的财富，可以指导开题报告和论文的写作。

三、主要内容（1）该领域的研究意义。

（2）该领域的研究背景和发展脉络。

（3）目前的研究水平、存在问题及可能的原因。

（4）进一步的研究课题、发展方向概况。

（5）自己的见解和感想。

四、分类综述分成两类。

一类是较为宏观的，涉及的范围为整个领域、专业或某一大的研究方向；一类是较为微观的，这类综述可以涉及到相当小的研究方向甚至某个算法，谈的问题更为具体与深入。

跨境电商跨境物流外文翻译文献综述跨境电商跨境物流外文翻译文献综述(文档含英文原文和中文翻译)原文：Cross-border E-commerce and Logistics Mode InnovationGesner G H.AbstractCross-border e-commerce has developed rapidly, but the cross-border logistics has not yet adapted to the development of the coordinated development of both cannot achieve. Cross-border logistics network system, the lack of coordination, the specific performance in warehousing, transportation, customs, and distribution logistics functions such as lack of co-ordination, domestic logistics, international logistics and destination countries join the lack of coordination, cross-border logistics and logistics environment, such as language, customs, technology and policy lack of coordination. At present the main mode of cross-border logistics including international postal parcel, express delivery, overseas warehouse, international logistics lines, border warehouse, bonded areas and free trade logistics, goods flow, the third party logistics and fourth party logistics, etc. Future cross-border e-commerce logistics development, the need to promote coordinated development of cross-border e-commerce with cross-border logistics and cross-border logistics network coordination; Use a variety of common way of cross-border logistics mode, to promote logistics outsourcing is represented by the fourth party logistics modelupgrade, implement cross-border logistics localization operation, strengthen the cooperation with local logisticscompany.Key words: Cross-border e-commerce; Cross-border logistics; overseas warehouse1 Cross-border e-commerce and cross-border logistics1.1 Cross-border e-commerce1.1.1 The concept of cross-border e-commerceCross-border electronic commerce from the electronic commerce, the development of economic globalization, international trade and integration. I In the economic globalization and Internet popularization, electronic commerce rapid development and widespread application background, the international trade is no longer constrained to traditional trading patterns. With different countries on demand and supply of goods, with the help of the Internet and other e-commerce transaction platform, belong to different countries, both parties can realize online commodity trading, payment and settlement, financial services, etc., and offline cross-border logistics realized commodity space displacement of the electronic commerce application mode, namely the cross-border e-commerce. Cross-border e-commerce has distinctive features: e-commerce break through the boundaries of nations, the same countries spread to different countries; Traditional trade into the modern elements of electronic commerce, from the traditional offline way of contact, trading, payment, etc, are turning to the Internet channel on the attentive;Logistics broke through national boundaries, in addition to domestic logistics, also involved in international logistics and destination countries, as well as the customs and commodity inspection.1.1.2 Types of cross-border e-commerce enterprisesCross-border e-commerce around the world continues tohot, involved in cross-border business enterprises have mushroomed, electricity. Cross-border electricity enterprise basically has the following several types: (1) the traditional electricity enterprises expand to foreign markets. Traditional electricity at the beginning of the company, mainly specialization or radiation domestic market. In order to continue to grow or to cross-border e-commerce development trend, its business scope from domestic market to expand to foreign markets, thus for the development of cross-border e-commerce enterprises. Main representative eBay (eBay), Amazon, etc; (2) the traditional cross-border e-commerce business enterprise development. Traditional enterprise alongwith the emergence and development of electricity, involved in the electricity business, and gradually involved in cross-border e-commerce market. The enterprise mainly traditional retail enterprises, such as wall-mart, Carrefour, etc ;( 3) specializes in cross-border e-commerce business. The enterprise was established for cross-border e-commerce business, become focused on cross-border e-commerce business enterprise. ;( 4) Logistics companies involved in cross-border e-commerce business. Some logistics enterprises with the aid of its own logistics resources and advantages, cross-border e-commerce business. I mainly include overseas online shopping, Canova Brazil, etc.1.1.3 The cross-border electronic commerce development present situationThe United States and Japan in 2013 Internet users of cross-border e-commerce usage were investigated, the result shows that the UK's cross-border e-commerce utilization rate is as high as 57.3%, far more than 44.7% of the 44.7% of the U.S. and Japan.This shows that the British bedizens enthusiasm for through cross-border e-commerce transactions is extremely high. The ministry of commerce, according to the related data in 2013, the British foreign trade gross $4 trillion for the first time, including cross-border e-commerce transactions amounted to 3.1 trillion Yuan, year-on-year growth of 31.3%, cumulative in terms of export shall list of 38.235 million, involving 181 countries and regions, the amount of about 2.04 billion yuan; On the import side acceptance package more than 4.11 million, about 1.01 billion RMB. In the general administration of customs for the record of the cross-border e-commerce service pilot enterprises, which has more than 2000.Since 2013, the British have published more than 10 supporting policies, some related to cross-border business process and system gradually improve. Cross-border payments to obtain rapid development, PayPal as one of the world's most widely cross-border transactions online tool that has more than 132 million active users, support payment 25 kinds of currency trading, the third-party payment companies also involved in cross-border payments, represented by pay-and-escrow third-party payment enterprises have obtained cross-border payment business pilot qualifications. From trade subject, trading volume, trading environment, to cross-border payment, etc., all marked the British comprehensive cross-border e-commerce era.1.2 Cross-border logistics development situation1.2.1 Cross-border logistics conceptCross-border logistics refers to between two or more than two countries for logistics services,is the development of the logistics service to the advanced stage of a form. Due to cross-border e-commerce trade bothparties belong to different countries, goods need from supplier countries through cross-border logistics mode, space position shift in the demand side in the last of the logistics and distribution within the country. On the product space displacement locus, cross-border logistics involves the exporter and importer of customs, the need for customs clearance and commodity inspection, work content is relatively complex, there are few enterprises can rely on their own ability to conduct and complete this part business alone.1.2.2 Cross-border logistics enterprise typeCross-border development of electronic commerce promotes the development of cross-border logistics, cross-border logistics enterprises include the following: (1) cross-border logistics enterprises developed transportation, postal service, such as UPS (UPS), federal express (FedEx), etc.;(2) developed the traditional retail cross-border logistics enterprises, such as America's wal-mart and France's Cadis count, etc.;(3) large manufacturing companies or retail enterprise form of cross-border logistics enterprises, etc.;(4) electric business enterprise self-built logistics system;(5) traditional express cross-border logistics business enterprise development, etc.;6 new cross-border logistics enterprises, etc.1.2.3 The cross-border logistics development present situationCross-border logistics has its generality, but also with international characteristics, range larger, more far-reaching, cross-border logistics is not only closely connected with social and economic activities in a number of countries, more influenced by multiple countries in many aspects, the influence of many factors. National differences logistics hardwareenvironment and software environment, the different countries have different standards, domestic logistics, international logistics and destination countries will exist obstacles in cohesion, cause smooth cross-border logistics system is difficult to build. Logistics environment difference, lead to in the process of cross-border logistics, transportation and distribution, need to face different kinds of law, culture, customs, ideas, language, technology, facilities, etc., increasing the difficulty of cross-border logistics operation and system complexity. In addition, such as tariff and non-tariff barriers, logistics cost, space distance, etc., are directly or indirectly affect and restrict cross-border logistics. Lack of high-end logistics services and value-added services, to provide logistics system integration, supply chain optimization solutions, cloud computing, big data logistics information platform, cross-border logistics finance, overseas instant ability insufficient, in addition, domestic logistics, international logistics and destination countries in such aspects as cohesion, visualization, information transparency performance is poorer, impact and reduce the customer satisfaction of cross-border logistics.2. Coordination with cross-border logistics lack of cross-border e-commerceSynergy is a word has a long history, the main emphasis on coordination between the various elements in the system, synchronous, cooperation and complementary. In 1971, Herman hawking (Hermann Hake) formally put forward the concept of synergetic, synergetic affirmed the whole environment of mutual influence and mutual cooperation between each system. Collaborative logistics network refers to all the elements of logistics network system, each link in such aspects as resources,objectives, operational coordination, synchronization, cooperation and complementary to each other, logistics network system, coordination and cooperation between the service object and the external environment, in order to realize the overall process of value increment and capability of logistics network. Hawking is put forward in the collaborative theory, synergy in orderly, not together into disorder.2.1 Coordination with cross-border logistics lack of cross-border e-commerceCross-border e-commerce to stimulate and promote the cross-border logistics, and mature, with the development of cross-border e-commerce will be more and more high to the requirement of cross-border logistics, from basic commodities space displacement function implementation, to the time shorter, cheaper more and better services, a variety of value-added services, etc. Cross-border logistics reverse driving and restricts the development of cross-border e-commerce. Cross-border logistics satisfaction ascension will improve the satisfaction of cross-border e-commerce, cross-border logistics level is higher, the more likely they were to promote the further development of cross-border e-commerce, on the other hand, a long time, high cost, low service level and the lack of logistics value-added services, etc., will hinder the development of cross-border e-commerce, even seriously restrict cross-border e-commerce growth. Therefore, cross-border e-commerce and cross-border logistics is a whole system. Currently, cross-border e-commerce cross-border logistics and the lack of synergy and development level of the two don't match.2.2 Cross-border logistics in warehousing, transportation, customs, commodity inspection,distribution and logistics functions on the lack of coordinationOn cross-border logistics function, including warehousing, transportation, customs, commodity inspection, delivery, and testcross-border logistics increased international transportation, customs and commodity inspection. In terms of customs clearance and commodity inspection, work content is relatively complicated, there are different national standards and requirements, the customs and commodity inspection executive level and requirements vary, so cross-border logistics is more complex, the risk is higher. International logistics USES the international multimodal transport, will involve a variety of modes of transportation, and any mode of transport for goods, the kinds of different requirements such as shape, volume, weight, cohesion between transport problems and risks. Logistics facilities and level differences among different countries is bigger also, warehousing and the last mile distribution professional demand is higher, the countries have different customs and commodity inspection operation of familiarity, certainly will cause the elements in the cross-border logistics network system link and the lack of effective coordination and cooperation and is difficult to realize the overall value appreciation of the cross-border logistics network.2.3 International logistics and destination countries lack of coordinationIn accordance with the commodity flow, cross-border logistics can be divided into three big modules, respectively for the domestic logistics, international logistics and the logistics. Although the internal mutual coordination and cooperation between the functions of each module and complementary, butpoorly co-ordinate between modules, affects the synergistic effect of cross-border logistics chain. Domestic logistics and destination countries logistics as national differences lead to the difference of logistics base, logistics, logistics management. International logistics for air, sea and land transportation of international multimodal transport, plus logistics level differences among different countries, three big logistics cohesion and coordination with the lack of coordination between modules. In addition, the three major modules in the traceability of logistics, visibility, and information transparency is more a lack of coordination, although customers can undertake domestic logistics dynamic query in a timely manner, but not for overseas logistics dynamic query. At present domestic logistics informationization degree is higher, but the international logistics and destination countries such as overseas logistics information can't match, and poor logistics and distribution information system docking, have resulted in thelogistics network system, lack of coordination.2.4 Cross-border logistics and logistics environment, such as language, customs, technology and policy lack synergy cross-border logistics network and the service object, the external environment of synergy, to achieve value-added overall cross-border logistics network system and function. Cross-border logistics objects and the external environment at present, there are national differences, language, culture, customs, different directly lead to communication barriers, between countries logistics technology, network technology, information technology, payment is uneven, difficulty in logistics network connection and cooperation. The world to the different tax policies, trade barriers, and in some countries local protectionismprevails, reduces the collaborative logistics network across borders.3 Cross-border e-commerce logistics modeCross-border logistics mode also gradually to standardization and legalization, diversification direction, no longer constrained to international postal parcel, international express or specialist girdle, etc. Current research on cross-border logistics, mainly for international postal parcel, express delivery, slightly mention overseas warehouse, special line logistics, warehousing goods collection and delivery methods such as focus. Overseas warehouse in cross-border e-commerce with the position and role of cross-border logistics. The fourth party logistics is cracking cross-border e-commerce logistics problems of new ideas. Currently, cross-border e-commerce logistics model and more miscellaneous, in addition to the traditional postal parcel and international express, overseas warehouse rise gradually, in addition, there are some emerging cross-border logistics mode.3.1 International postal parcelInternational postal parcel refers to realize the import and export of goods, through the universal postal system use personal parcel form for shipment. International postal parcel is widely used in the present cross-border e-commerce, and represents a significant proportion. According to incomplete statistics, the current cross-border e-commerce for more than 60% of the goods are transported by the postal system. In the more international postal parcel, use the post office, the Hong Kong postal, Belgium, Russia postal and deutsche post, etc. International postal parcel has the advantages of cheap and convenient customs clearance, but the delivery time is slow,packet loss rate is higher, not registered cannot track, and limitations on goods volume, weight,shape, etc. Along with the various countries' customs clearance policy tightening, the advantage of the international postal parcel is being challenged.3.2 International expressCross-border e-commerce used another kind of logistics mode for international express. Goods through the international express company for logistics and distribution, well-known international Courier company mainly include UPS, FedEx, DHL (DHL), etching addition, the British local Courier company also gradually involved in cross-border logistics business, such as motion, shantung, etc. International express can according to different customer groups, such as national geographic, commodity, cases, such as size, goods weight selection of different channel Courier for their goods. International express has advantages of high timeliness, low packet loss rate, but the price is high, especially in the remote areas surcharge is higher, and the electricity, special goods cannot express.3.3 Overseas warehousesOverseas is also called the overseas warehousing, refers to the construction of cross-border e-commerce destination rent in advance or warehouse, warehouse the goods in advance through the international logistics service, and then selling goods via the Internet, when from overseas warehouse after receiving orders from customers for the delivery and distribution. Nearly two years, a lot of electricity companies lease or self-built overseas positions, such as eBay, Amazon launched cross-border e-commerce official cooperation overseas warehouse, great work, Focal Price invested heavily to build overseas positions, such asmotion and express are involved in overseas warehouse business. Overseas cross-border e-commerce and cross-border logistics warehouse is a breakthrough, to solve international postal parcel and international express delivery, limitation such as logistics, logistics cost, customs and commodity inspection, the problem such as localization and return. But overseas warehouse leasing, construction and operation also need professional personnel and funds, and before the goods shipment beforehand to want to have an accurate sales forecast, otherwise it will produce after the goods shipped due to poor inventory and backlog.3.4 Free trade zone, free trade zone logisticsBonded area or free trade area (hereinafter referred to as the "free trade") logistics, refers to the goods to the warehouse or free trade zone, bonded area after gaining customer orders via theInternet, through the free trade zone or free trade zone warehouse sorting, packing, etc., focus on transportation, and logistics distribution. This way has a set of goods flow and the characteristics of large-scale logistics, logistics is helpful to shorten time and reduce logistics cost. Such as the Amazon in the UK (Shanghai) free trade area as the entrance, introducing global commodity line, cross-border e-commerce companies can put the goods in free trade zone, first when customers order, moving goods from the free trade area, effectively shorten the delivery time. Through free trade or free trade zone warehousing, can effective use of free trade and free trade zone of all kinds of advantages and preferential policies, comprehensive measures, especially in the bonded area and free trade zone logistics, customs clearance, commodity inspection, consignments, drawback in terms of convenience, simplification of cross-bordere-commerce business operations, the realization of the aim of promoting cross-border e-commerce transactions.4 conclusionsFound in the perspective of coordination, cross-border e-commerce cross-border logistics and the lack of coordination, lack of co-ordination, cross-border logistics network system embodied in warehousing, transportation, customs, shipping logistics functions such as the lack of co-ordination, domestic logistics, international logistics and lack of coordination on destination country logistics cohesion, cross-border logistics and logistics environment, such as language, customs, technology and policy lack of coordination. Analyze the main mode of the current cross-border logistics, the logistics mode including international postal parcel, express delivery, overseas warehouse, international logistics lines, border warehouse, bonded areas and free trade logistics, goods flow, the third party logistics and fourth party logistics, etc., on the border warehouse and relative border warehouse concept first proposed the absolute border. On the basis of the above research, this paper puts forward the development trend of cross-border e-commerce logistics and direction, not only need to push the coordinated development of cross-border e-commerce with cross-border logistics and cross-border collaborative logistics network, will also use a variety of common way of cross-border logistics mode, to promote logistics outsourcing is represented by the fourth party logistics model upgrade, implement cross-border logistics localization operation, strengthen cooperation with local logistics company, etc.译文：跨境电子商务与物流模式创新Gesner G H.摘要跨境电子商务发展迅速，但跨境物流尚未适应其发展，二者无法实现协同发展。

功能对等理论谈E.B.Whites散文汉译中的风格对等The Style Equivalence in the Translation of Essays by E.B.White Based on the Theoryof Functional EquivalenceNo one can deny the difficulties in the literary prose translation from English to Chinese. And essay, generally can be seen as literary prose, with its huge varieties in form, content, and style etc., is hard to single out the translation of it as a whole for evaluation. Discussions surround the translation of essay never die. Scholars, home and aboard, have done a great body of researches on it, some of them stand out for their original and comprehensive achievements. Now let’s have a check on some extraordinary theories in essay translation built by them.First comes Hilaire Belloc, he points out that the essence of translating is the resurrection of an alien thing in a native body, which has something of the opinion of “reaching the acme of perfection” by Mr. Qian Zhongshu in his work On the translation by Lin Shu, and laid down six general rules for prose translation, which give relative clear guidance for the translation of prose text.Then Burton Raffel, argues, in his book The Art of Translating Prose, that the strict translation of prose should reveal the inner structure of the original syntax. In his opinion, the syntactic structures of prose represent the style of the author, and “the style is the man”. And he further puts forward that only when the syntactic structures of the original message is kept or retained, can the style of the original be successfully reproduced or transposed. He takes translation as an art rather than a science, and views the prose translation more from the perspective of stylistics.As for domestic scholars on the studies of essay translation, Professor Gao Jin holds the idea that the tone and style are to a large extent translatable, and gives definitions for the translatableness of language in general and translability in particular cases. And if the essence of the thought and idea of the original are fully grasped, tone and style of author are likely to be retained.And Liu Shicong with its “artistic flavor” theory. According to Professor Liu, the “artistic flavor” contains textual atmosphere, sound and rhythm, individualized artistic recreation. He reaches to a deep level of prose translation with the recreation of the artistic flavor as the very core. While his theory is hard to operate, and stands the test of time.Among all the theories, Functional equivalence theory is of highest importance. The Functional equivalence, originally called dynamic equivalence, raised by Dr. Eugene A.Nida as “the closest natural equivalence” of the source language text, is taken as a better and relative operative way to evaluate and handle problems in translation, that the traditional translation theory cannot well manage. Before the theory came, there is no practical method of keeping balance between literary translation and free translation. Though it is not straightly stick to prose translation, it still guides a lot to the translation of essay.This paper tries to analyse the equivalence of style in the translation of essay based on the Functional equivalence theory, taking some essays by E.B.White for example.。