外文文献及翻译模板

外文文献翻译模板广东工业大学华立学院本科毕业设计（论文）外文参考文献译文及原文系部管理学部专业人力资源管理年级 2008级班级名称 08人力资源管理1班学号 150********学生姓名王凯琪指导教师2012年 5 月目录1 外文文献译文 (1)2 外文文献原文 (9)德国企业中老化的劳动力和人力资源管理的挑战本文的主要目的就是提供一个强加于德国公司的人力资源管理政策上的人口变化主要挑战的概况。

尽管更多方面的业务受到人口改变的影响，例如消费的改变或储蓄和投资，还有资金的花费，我们把注意力集中劳动力老龄化促使人事政策的变化上。

涉及广泛的人力资源管理政策，以有关进行创新和技术变化的招募问题为开端。

1 老化的劳动力及人力资源管理由于人口的变化，公司劳动力的平均年龄在未来将会更年长。

因此，劳动力高于50的年龄结构占主导地位的集团不再是一个例外，并将成为一个制度。

在此背景下，年长的工人的实际份额，以及最优份额，部分是由企业特征的差异加上外在因素决定的。

2 一般的挑战尽管增加公众对未来人口转型带来的各种挑战的意识，公司对于由一个老化劳动力引起的问题的意识仍然是相当低的。

事实上，只有25%的公司预计人口统计的变化在长远发展看来将会导致严重的问题。

然而，现在越来越多关于老化劳动力呈现的挑战和潜在的解决方案的文献。

布施提出了一种分析老员工一般能力的研究文集，并给出有关于年长工人的人力资源政策的实例。

目前，华希特和萨里提出一篇关于研究公司对于提前退休的态度和延长工作生涯的态度的论文。

在这些研究中，老员工的能力通常被认为是不同的，并不逊色，同时指出一个最优的劳动力取决于不同的公司的特殊要求。

一般来说，然而由于越来越缺少合格的员工，人口统计的变化将使得在各种人事政策方面上的压力逐渐增加。

特别是，没有内部人力资源部门的中小型企业，因此缺乏足够的特殊的基础设施，则面临着严峻的挑战。

与他们正常的大约两到五年的计划水平相反，他们将越来越多地要处理长期的个人问题和计划。

（（英文参考文献及译文）二〇一六年六月本科毕业论文 题 目：STATISTICAL SAMPLING METHOD, USED INTHE AUDIT学生姓名：王雪琴学 院：管理学院系 别：会计系专 业：财务管理班 级：财管12-2班 学校代码： 10128 学 号： 201210707016Statistics and AuditRomanian Statistical Review nr. 5 / 2010STATISTICAL SAMPLING METHOD, USED IN THE AUDIT - views, recommendations, fi ndingsPhD Candidate Gabriela-Felicia UNGUREANUAbstractThe rapid increase in the size of U.S. companies from the earlytwentieth century created the need for audit procedures based on the selectionof a part of the total population audited to obtain reliable audit evidence, tocharacterize the entire population consists of account balances or classes oftransactions. Sampling is not used only in audit – is used in sampling surveys,market analysis and medical research in which someone wants to reach aconclusion about a large number of data by examining only a part of thesedata. The difference is the “population” from which the sample is selected, iethat set of data which is intended to draw a conclusion. Audit sampling appliesonly to certain types of audit procedures.Key words: sampling, sample risk, population, sampling unit, tests ofcontrols, substantive procedures.Statistical samplingCommittee statistical sampling of American Institute of CertifiedPublic Accountants of (AICPA) issued in 1962 a special report, titled“Statistical sampling and independent auditors’ which allowed the use ofstatistical sampling method, in accordance with Generally Accepted AuditingStandards (GAAS). During 1962-1974, the AICPA published a series of paperson statistical sampling, “Auditor’s Approach to Statistical Sampling”, foruse in continuing professional education of accountants. During 1962-1974,the AICPA published a series of papers on statistical sampling, “Auditor’sApproach to Statistical Sampling”, for use in continuing professional educationof accountants. In 1981, AICPA issued the professional standard, “AuditSampling”, which provides general guidelines for both sampling methods,statistical and non-statistical.Earlier audits included checks of all transactions in the period coveredby the audited financial statements. At that time, the literature has not givenparticular attention to this subject. Only in 1971, an audit procedures programprinted in the “Federal Reserve Bulletin (Federal Bulletin Stocks)” includedseveral references to sampling such as selecting the “few items” of inventory.Statistics and Audit The program was developed by a special committee, which later became the AICPA, that of Certified Public Accountants American Institute.In the first decades of last century, the auditors often applied sampling, but sample size was not in related to the efficiency of internal control of the entity. In 1955, American Institute of Accountants has published a study case of extending the audit sampling, summarizing audit program developed by certified public accountants, to show why sampling is necessary to extend the audit. The study was important because is one of the leading journal on sampling which recognize a relationship of dependency between detail and reliability testing of internal control.In 1964, the AICPA’s Auditing Standards Board has issued a report entitled “The relationship between statistical sampling and Generally Accepted Auditing Standards (GAAS)” which illustrated the relationship between the accuracy and reliability in sampling and provisions of GAAS.In 1978, the AICPA published the work of Donald M. Roberts,“Statistical Auditing”which explains the underlying theory of statistical sampling in auditing.In 1981, AICPA issued the professional standard, named “Audit Sampling”, which provides guidelines for both sampling methods, statistical and non-statistical.An auditor does not rely solely on the results of a single procedure to reach a conclusion on an account balance, class of transactions or operational effectiveness of the controls. Rather, the audit findings are based on combined evidence from several sources, as a consequence of a number of different audit procedures. When an auditor selects a sample of a population, his objective is to obtain a representative sample, ie sample whose characteristics are identical with the population’s characteristics. This means that selected items are identical with those remaining outside the sample.In practice, auditors do not know for sure if a sample is representative, even after completion the test, but they “may increase the probability that a sample is representative by accuracy of activities made related to design, sample selection and evaluation” [1]. Lack of specificity of the sample results may be given by observation errors and sampling errors. Risks to produce these errors can be controlled.Observation error (risk of observation) appears when the audit test did not identify existing deviations in the sample or using an inadequate audit technique or by negligence of the auditor.Sampling error (sampling risk) is an inherent characteristic of the survey, which results from the fact that they tested only a fraction of the total population. Sampling error occurs due to the fact that it is possible for Revista Română de Statistică nr. 5 / 2010Statistics and Auditthe auditor to reach a conclusion, based on a sample that is different from the conclusion which would be reached if the entire population would have been subject to audit procedures identical. Sampling risk can be reduced by adjusting the sample size, depending on the size and population characteristics and using an appropriate method of selection. Increasing sample size will reduce the risk of sampling; a sample of the all population will present a null risk of sampling.Audit Sampling is a method of testing for gather sufficient and appropriate audit evidence, for the purposes of audit. The auditor may decide to apply audit sampling on an account balance or class of transactions. Sampling audit includes audit procedures to less than 100% of the items within an account balance or class of transactions, so all the sample able to be selected. Auditor is required to determine appropriate ways of selecting items for testing. Audit sampling can be used as a statistical approach and a non- statistical.Statistical sampling is a method by which the sample is made so that each unit consists of the total population has an equal probability of being included in the sample, method of sample selection is random, allowed to assess the results based on probability theory and risk quantification of sampling. Choosing the appropriate population make that auditor’ findings can be extended to the entire population.Non-statistical sampling is a method of sampling, when the auditor uses professional judgment to select elements of a sample. Since the purpose of sampling is to draw conclusions about the entire population, the auditor should select a representative sample by choosing sample units which have characteristics typical of that population. Results will not extrapolate the entire population as the sample selected is representative.Audit tests can be applied on the all elements of the population, where is a small population or on an unrepresentative sample, where the auditor knows the particularities of the population to be tested and is able to identify a small number of items of interest to audit. If the sample has not similar characteristics for the elements of the entire population, the errors found in the tested sample can not extrapolate.Decision of statistical or non-statistical approach depends on the auditor’s professional judgment which seeking sufficient appropriate audits evidence on which to completion its findings about the audit opinion.As a statistical sampling method refer to the random selection that any possible combination of elements of the community is equally likely to enter the sample. Simple random sampling is used when stratification was not to audit. Using random selection involves using random numbers generated byRomanian Statistical Review nr. 5 / 2010Statistics and Audit a computer. After selecting a random starting point, the auditor found the first random number that falls within the test document numbers. Only when the approach has the characteristics of statistical sampling, statistical assessments of risk are valid sampling.In another variant of the sampling probability, namely the systematic selection (also called random mechanical) elements naturally succeed in office space or time; the auditor has a preliminary listing of the population and made the decision on sample size. “The auditor calculated a counting step, and selects the sample element method based on step size. Step counting is determined by dividing the volume of the community to sample the number of units desired. Advantages of systematic screening are its usability. In most cases, a systematic sample can be extracted quickly and method automatically arranges numbers in successive series.”[2].Selection by probability proportional to size - is a method which emphasizes those population units’recorded higher values. The sample is constituted so that the probability of selecting any given element of the population is equal to the recorded value of the item;Stratifi ed selection - is a method of emphasis of units with higher values and is registered in the stratification of the population in subpopulations. Stratification provides a complete picture of the auditor, when population (data table to be analyzed) is not homogeneous. In this case, the auditor stratifies a population by dividing them into distinct subpopulations, which have common characteristics, pre-defined. “The objective of stratification is to reduce the variability of elements in each layer and therefore allow a reduction in sample size without a proportionate increase in the risk of sampling.” [3] If population stratification is done properly, the amount of sample size to come layers will be less than the sample size that would be obtained at the same level of risk given sample with a sample extracted from the entire population. Audit results applied to a layer can be designed only on items that are part of that layer.I appreciated as useful some views on non-statistical sampling methods, which implies that guided the selection of the sample selecting each element according to certain criteria determined by the auditor. The method is subjective; because the auditor selects intentionally items containing set features him.The selection of the series is done by selecting multiple elements series (successive). Using sampling the series is recommended only if a reasonable number of sets used. Using just a few series there is a risk that the sample is not representative. This type of sampling can be used in addition to other samples, where there is a high probability of occurrence of errors. At the arbitrary selection, no items are selected preferably from the auditor, Revista Română de Statistică nr. 5 / 2010Statistics and Auditthat regardless of size or source or characteristics. Is not the recommended method, because is not objective.That sampling is based on the auditor’s professional judgment, which may decide which items can be part or not sampled. Because is not a statistical method, it can not calculate the standard error. Although the sample structure can be constructed to reproduce the population, there is no guarantee that the sample is representative. If omitted a feature that would be relevant in a particular situation, the sample is not representative.Sampling applies when the auditor plans to make conclusions about population, based on a selection. The auditor considers the audit program and determines audit procedures which may apply random research. Sampling is used by auditors an internal control systems testing, and substantive testing of operations. The general objectives of tests of control system and operations substantive tests are to verify the application of pre-defined control procedures, and to determine whether operations contain material errors.Control tests are intended to provide evidence of operational efficiency and controls design or operation of a control system to prevent or detect material misstatements in financial statements. Control tests are necessary if the auditor plans to assess control risk for assertions of management.Controls are generally expected to be similarly applied to all transactions covered by the records, regardless of transaction value. Therefore, if the auditor uses sampling, it is not advisable to select only high value transactions. Samples must be chosen so as to be representative population sample.An auditor must be aware that an entity may change a special control during the course of the audit. If the control is replaced by another, which is designed to achieve the same specific objective, the auditor must decide whether to design a sample of all transactions made during or just a sample of transactions controlled again. Appropriate decision depends on the overall objective of the audit test.Verification of internal control system of an entity is intended to provide guidance on the identification of relevant controls and design evaluation tests of controls.Other tests:In testing internal control system and testing operations, audit sample is used to estimate the proportion of elements of a population containing a characteristic or attribute analysis. This proportion is called the frequency of occurrence or percentage of deviation and is equal to the ratio of elements containing attribute specific and total number of population elements. WeightRomanian Statistical Review nr. 5 / 2010Statistics and Audit deviations in a sample are determined to calculate an estimate of the proportion of the total population deviations.Risk associated with sampling - refers to a sample selection which can not be representative of the population tested. In other words, the sample itself may contain material errors or deviations from the line. However, issuing a conclusion based on a sample may be different from the conclusion which would be reached if the entire population would be subject to audit.Types of risk associated with sampling:Controls are more effective than they actually are or that there are not significant errors when they exist - which means an inappropriate audit opinion. Controls are less effective than they actually are that there are significant errors when in fact they are not - this calls for additional activities to establish that initial conclusions were incorrect.Attributes testing - the auditor should be defining the characteristics to test and conditions for misconduct. Attributes testing will make when required objective statistical projections on various characteristics of the population. The auditor may decide to select items from a population based on its knowledge about the entity and its environment control based on risk analysis and the specific characteristics of the population to be tested.Population is the mass of data on which the auditor wishes to generalize the findings obtained on a sample. Population will be defined compliance audit objectives and will be complete and consistent, because results of the sample can be designed only for the population from which the sample was selected.Sampling unit - a unit of sampling may be, for example, an invoice, an entry or a line item. Each sample unit is an element of the population. The auditor will define the sampling unit based on its compliance with the objectives of audit tests.Sample size - to determine the sample size should be considered whether sampling risk is reduced to an acceptable minimum level. Sample size is affected by the risk associated with sampling that the auditor is willing to accept it. The risk that the auditor is willing to accept lower, the sample will be higher.Error - for detailed testing, the auditor should project monetary errors found in the sample population and should take into account the projected error on the specific objective of the audit and other audit areas. The auditor projects the total error on the population to get a broad perspective on the size of the error and comparing it with tolerable error.For detailed testing, tolerable error is tolerable and misrepresentations Revista Română de Statistică nr. 5 / 2010Statistics and Auditwill be a value less than or equal to materiality used by the auditor for the individual classes of transactions or balances audited. If a class of transactions or account balances has been divided into layers error is designed separately for each layer. Design errors and inconsistent errors for each stratum are then combined when considering the possible effect on the total classes of transactions and account balances.Evaluation of sample results - the auditor should evaluate the sample results to determine whether assessing relevant characteristics of the population is confirmed or needs to be revised.When testing controls, an unexpectedly high rate of sample error may lead to an increase in the risk assessment of significant misrepresentation unless it obtained additional audit evidence to support the initial assessment. For control tests, an error is a deviation from the performance of control procedures prescribed. The auditor should obtain evidence about the nature and extent of any significant changes in internal control system, including the staff establishment.If significant changes occur, the auditor should review the understanding of internal control environment and consider testing the controls changed. Alternatively, the auditor may consider performing substantive analytical procedures or tests of details covering the audit period.In some cases, the auditor might not need to wait until the end audit to form a conclusion about the effectiveness of operational control, to support the control risk assessment. In this case, the auditor might decide to modify the planned substantive tests accordingly.If testing details, an unexpectedly large amount of error in a sample may cause the auditor to believe that a class of transactions or account balances is given significantly wrong in the absence of additional audit evidence to show that there are not material misrepresentations.When the best estimate of error is very close to the tolerable error, the auditor recognizes the risk that another sample have different best estimate that could exceed the tolerable error.ConclusionsFollowing analysis of sampling methods conclude that all methods have advantages and disadvantages. But the auditor is important in choosing the sampling method is based on professional judgment and take into account the cost / benefit ratio. Thus, if a sampling method proves to be costly auditor should seek the most efficient method in view of the main and specific objectives of the audit.Romanian Statistical Review nr. 5 / 2010Statistics and Audit The auditor should evaluate the sample results to determine whether the preliminary assessment of relevant characteristics of the population must be confirmed or revised. If the evaluation sample results indicate that the relevant characteristics of the population needs assessment review, the auditor may: require management to investigate identified errors and likelihood of future errors and make necessary adjustments to change the nature, timing and extent of further procedures to take into account the effect on the audit report.Selective bibliography:[1] Law no. 672/2002 updated, on public internal audit[2] Arens, A şi Loebbecke J - Controve …Audit– An integrate approach”, 8th edition, Arc Publishing House[3] ISA 530 - Financial Audit 2008 - International Standards on Auditing, IRECSON Publishing House, 2009- Dictionary of macroeconomics, Ed C.H. Beck, Bucharest, 2008Revista Română de Statistică nr. 5 / 2010Statistics and Audit摘要美国公司的规模迅速增加，从第二十世纪初创造了必要的审计程序，根据选定的部分总人口的审计，以获得可靠的审计证据，以描述整个人口组成的帐户余额或类别的交易。

3000字英文参考文献及其翻译【注意：选用的英文一定要与自己的论文题目相关。

如果文章太长，可以节选（用省略号省略一些段略）。

如果字数不够，可以选2至3篇，但要逐一注明详细出处。

英文集中在一起放前面，对应的中文翻译放后面。

中文翻译也要将出处翻译，除非是网页。

对文献的翻译一定要认真！对英文文献及其翻译的排版也要和论文正文一样！特别注意：英文文献应该放在你的参考文献中。

】TOY RECALLS——IS CHINA THE PROBLEM？Hari. Bapuji Paul W. BeamishChina exports about 20 billion toys per year and they are the second most commonly imported item by U.S. and Canada. It is estimated that about 10,000 factories in China manufacture toys for export. Considering this mutual dependence, it is important that the problems resulting in recalls are addressed carefully.Although the largest portion of recalls by Mattel involved design flaws, the CEO of Mattel blamed the Chinese manufacturers by saying that the problem resulted ‘in this case （because）one of our manufacturers did not follow the rules’. Several analysts too blamed the Chinese manufacturers. By placing blame where it did not belong, thereis a danger of losing the opportunity to learn from the errors that have occurred. The first step to learn from errors is to know why and where the error occurred. Further, the most critical step in preventing the recurrence of errors is to find out what and who can prevent it.……From:/loadpage.aspx?Page=ShowDoc&Category Alias=zonghe/ggmflm_zh&BlockAlias=sjhwsd&filename=/doc/sjhwsd/2 00709281954.xml, Sep. 2007玩具召回——是中国的问题吗？哈里·巴普基保罗·比密什中国每年大约出口20亿美元的玩具，最常见是从美国和加拿大进口项目。

外文文献及翻译1. 文献："The Effects of Exercise on Mental Health"翻译：运动对心理健康的影响Abstract: This article explores the effects of exercise on mental health. The author discusses various studies that have been conducted on this topic, and presents evidence to support the claim that exercise can have positive impacts on mental well-being. The article also examines the mechanisms through which exercise affects mental health, such as the release of endorphins and the reduction of stress hormones. Overall, the author concludes that exercise is an effective strategy for improving mental health and recommends incorporating physical activity into daily routines.摘要：本文探讨了运动对心理健康的影响。

作者讨论了在这个主题上进行的各种研究，并提出证据支持运动对心理健康有积极影响的观点。

该文章还探讨了运动如何影响心理健康的机制，如内啡肽的释放和压力激素的减少。

总的来说，作者得出结论，运动是改善心理健康的有效策略，并建议将体育活动纳入日常生活。

2. 文献： "The Benefits of Bilingualism"翻译：双语能力的好处Abstract: This paper examines the benefits of bilingualism. The author presents research findings that demonstrate the cognitiveadvantages of being bilingual, such as enhanced problem-solving skills and improved attention control. The article also explores the social and cultural benefits of bilingualism, such as increased cultural awareness and the ability to communicate with people from different backgrounds. Additionally, the author discusses the positive effects of bilingualism on mental health, highlighting its role in delaying the onset of cognitive decline and in providing a buffer against age-related memory loss. Overall, the author concludes that bilingualism offers a range of advantages and recommends promoting bilingual education and language learning. 摘要：本文研究了双语能力的好处。

北京化工大学北方学院毕业设计（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） IntroductionThe "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 developedas 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。

英文文献全文翻译全文共四篇示例，供读者参考第一篇示例：LeGuin, Ursula K. (December 18, 2002). "Dancing at the Edge of the World: Thoughts on Words, Women, Places".《世界边缘的舞蹈：关于语言、女性和地方的思考》Introduction:In "Dancing at the Edge of the World," Ursula K. LeGuin explores the intersection of language, women, and places. She writes about the power of words, the role of women in society, and the importance of our connection to the places we inhabit. Through a series of essays, LeGuin invites readers to think critically about these topics and consider how they shape our understanding of the world.Chapter 1: LanguageConclusion:第二篇示例：IntroductionEnglish literature translation is an important field in the study of language and culture. The translation of English literature involves not only the linguistic translation of words or sentences but also the transfer of cultural meaning and emotional resonance. This article will discuss the challenges and techniques of translating English literature, as well as the importance of preserving the original author's voice and style in the translated text.Challenges in translating English literature第三篇示例：Title: The Importance of Translation of Full English TextsTranslation plays a crucial role in bringing different languages and cultures together. More specifically, translating full English texts into different languages allows for access to valuable information and insights that may otherwise be inaccessible to those who do not speak English. In this article, we will explore the importance of translating full English texts and the benefits it brings.第四篇示例：Abstract: This article discusses the importance of translating English literature and the challenges translators face when putting together a full-text translation. It highlights the skills and knowledge needed to accurately convey the meaning and tone of the original text while preserving its cultural and literary nuances. Through a detailed analysis of the translation process, this article emphasizes the crucial role translators play in bridging the gap between languages and making English literature accessible to a global audience.IntroductionEnglish literature is a rich and diverse field encompassing a wide range of genres, styles, and themes. From classic works by Shakespeare and Dickens to contemporary novels by authors like J.K. Rowling and Philip Pullman, English literature offers something for everyone. However, for non-English speakers, accessing and understanding these works can be a challenge. This is where translation comes in.Translation is the process of rendering a text from one language into another, while striving to preserve the original meaning, tone, and style of the original work. Translating afull-length English text requires a deep understanding of both languages, as well as a keen awareness of the cultural andhistorical context in which the work was written. Additionally, translators must possess strong writing skills in order to convey the beauty and complexity of the original text in a new language.Challenges of Full-text TranslationTranslating a full-length English text poses several challenges for translators. One of the most significant challenges is capturing the nuances and subtleties of the original work. English literature is known for its rich and layered language, with intricate wordplay, metaphors, and symbolism that can be difficult to convey in another language. Translators must carefully consider each word and phrase in order to accurately convey the author's intended meaning.Another challenge of full-text translation is maintaining the author's unique voice and style. Each writer has a distinct way of expressing themselves, and a good translator must be able to replicate this voice in the translated text. This requires a deep understanding of the author's writing style, as well as the ability to adapt it to the conventions of the target language.Additionally, translators must be mindful of the cultural and historical context of the original work. English literature is deeply rooted in the history and traditions of the English-speaking world, and translators must be aware of these influences in orderto accurately convey the author's intended message. This requires thorough research and a nuanced understanding of the social, political, and economic factors that shaped the work.Skills and Knowledge RequiredTo successfully translate a full-length English text, translators must possess a wide range of skills and knowledge. First and foremost, translators must be fluent in both the source language (English) and the target language. This includes a strong grasp of grammar, syntax, and vocabulary in both languages, as well as an understanding of the cultural and historical context of the works being translated.Translators must also have a keen eye for detail and a meticulous approach to their work. Every word, sentence, and paragraph must be carefully considered and translated with precision in order to accurately convey the meaning of the original text. This requires strong analytical skills and a deep understanding of the nuances and complexities of language.Furthermore, translators must possess strong writing skills in order to craft a compelling and engaging translation. Translating a full-length English text is not simply a matter of substituting one word for another; it requires creativity, imagination, and a deep appreciation for the beauty of language. Translators mustbe able to capture the rhythm, cadence, and tone of the original work in their translation, while also adapting it to the conventions of the target language.ConclusionIn conclusion, translating a full-length English text is a complex and challenging task that requires a high level of skill, knowledge, and creativity. Translators must possess a deep understanding of both the source and target languages, as well as the cultural and historical context of the work being translated. Through their careful and meticulous work, translators play a crucial role in making English literature accessible to a global audience, bridging the gap between languages and cultures. By preserving the beauty and complexity of the original text in their translations, translators enrich our understanding of literature and bring the works of English authors to readers around the world.。

广东工业大学华立学院本科毕业设计（论文）外文参考文献译文及原文系部经济学部专业经济学年级 2007级班级名称 07经济学6班学号 16020706001学生姓名张瑜琴指导教师陈锶2011 年05月目录1挑战：小额贷款中的进入和商业银行的长期承诺 (1)2什么商业银行带给小额贷款和什么把他们留在外 (2)3 商业银行的四个模型进入小额贷款之内 (4)3.1内在的单位 (4)3.2财务子公司 (5)3.3策略的同盟 (5)3.4服务公司模型 (6)4 合法的形式和操作的结构比较 (8)5 服务的个案研究公司模型：厄瓜多尔和Haiti5 (9)1 挑战：小额贷款中的进入和商业银行的长期承诺商业银行已经是逐渐重要的运动员在拉丁美洲中的小额贷款服务的发展2到小额贷款市场是小额贷款的好消息客户因为银行能提供他们一完整类型的财务的服务，包括信用，储蓄和以费用为基础的服务。

整体而言，它也对小额贷款重要，因为与他们广泛的身体、财务的和人类。

如果商业银行变成重的运动员在小额贷款，他们能提供非常强烈的竞争到传统的小额贷款机构。

资源，银行能廉宜地发射而且扩张小额贷款服务rela tively。

如果商业广告银行在小额贷款中成为严重的运动员，他们能提出非常强烈的竞争给传统的小额贷款机构。

然而，小额贷款社区里面有知觉哪一商业银行进入进入小额贷款将会是短命或浅的。

举例来说，有知觉哪一商业银行首先可能不搬进小额贷款因为时候建立小额贷款操作到一个有利润的水平超过银行的标准投资时间地平线。

或，在进入小额贷款，银行之后可能移动在－上面藉由增加贷款数量销售取利润最大值－或者更坏的事，退出如果他们是不满意与小额贷款的收益性的水平。

这些知觉已经被特性加燃料商业银行的情形进入小额贷款和后来的出口之内。

在最极端的，一些开业者已经甚至宣布，”降低尺度死！”而且抛弃了与主意合作的商业银行。

在最 signific 看得到的地方，蚂蚁利益商业银行可能带给小额贷款，国际的ACCION 发展发射而且扩张的和一些商业银行的关系小额贷款操作。

外文资料原文涂敏之会计学 8051208076Title:Future of SME finance（c）Background – the environment for SME finance has changedFuture economic recovery will depend on the possibility of Crafts, Trades and SMEs to exploit their potential for growth and employment creation.SMEs make a major contribution to growth and employment in the EU and are at the heart of the Lisbon Strategy, whose main objective is to turn Europe into the most competitive and dynamic knowledge-based economy in the world. However, the ability of SMEs to grow depends highly on their potential to invest in restructuring, innovation and qualification. All of these investments need capital and therefore access to finance.Against this background the consistently repeated complaint of SMEs about their problems regarding access to finance is a highly relevant constraint that endangers the economic recovery of Europe.Changes in the finance sector influence the behavior of credit institutes towards Crafts, Trades and SMEs. Recent and ongoing developments in the banking sector add to the concerns of SMEs and will further endanger their access to finance. The main changes in the banking sector which influence SME finance are:•Globalization and internationalization have increased the competition and the profit orientation in the sector;•worsening of the economic situations in some institutes (burst of the ITC bubble, insolvencies) strengthen the focus on profitability further;•Mergers and restructuring created larger structures and many local branches, which had direct and personalized contacts with small enterprises, were closed;•up-coming implementation of new capital adequacy rules (Basel II) will also change SME business of the credit sector and will increase its administrative costs;•Stricter interpretation of State-Aide Rules by the European Commission eliminates the support of banks by public guarantees; many of the effected banks are very active in SME finance.All these changes result in a higher sensitivity for risks and profits in the financesector.The changes in the finance sector affect the accessibility of SMEs to finance.Higher risk awareness in the credit sector, a stronger focus on profitability and the ongoing restructuring in the finance sector change the framework for SME finance and influence the accessibility of SMEs to finance. The most important changes are: •In order to make the higher risk awareness operational, the credit sector introduces new rating systems and instruments for credit scoring;•Risk assessment of SMEs by banks will force the enterprises to present more and better quality information on their businesses;•Banks will try to pass through their additional costs for implementing and running the new capital regulations (Basel II) to their business clients;•due to the increase of competition on interest rates, the bank sector demands more and higher fees for its services (administration of accounts, payments systems, etc.), which are not only additional costs for SMEs but also limit their liquidity;•Small enterprises will lose their personal relationship with decision-makers in local branches –the credit application process will become more formal and anonymous and will probably lose longer;•the credit sector will lose more and more i ts “public function” to provide access to finance for a wide range of economic actors, which it has in a number of countries, in order to support and facilitate economic growth; the profitability of lending becomes the main focus of private credit institutions.All of these developments will make access to finance for SMEs even more difficult and / or will increase the cost of external finance. Business start-ups and SMEs, which want to enter new markets, may especially suffer from shortages regarding finance. A European Code of Conduct between Banks and SMEs would have allowed at least more transparency in the relations between Banks and SMEs and UEAPME regrets that the bank sector was not able to agree on such a commitment.Towards an encompassing policy approach to improve the access of Crafts, Trades and SMEs to financeAll analyses show that credits and loans will stay the main source of finance for the SME sector in Europe. Access to finance was always a main concern for SMEs, but the recent developments in the finance sector worsen the situation even more.Shortage of finance is already a relevant factor, which hinders economic recovery in Europe. Many SMEs are not able to finance their needs for investment.Therefore, UEAPME expects the new European Commission and the new European Parliament to strengthen their efforts to improve the framework conditions for SME finance. Europe’s Crafts, Trades and SMEs ask for an encompassing policy approach, which includes not only the conditions for SMEs’ access to l ending, but will also strengthen their capacity for internal finance and their access to external risk capital.From UEAPME’s point of view such an encompassing approach should be based on three guiding principles:•Risk-sharing between private investors, financial institutes, SMEs and public sector;•Increase of transparency of SMEs towards their external investors and lenders;•improving the regulatory environment for SME finance.Based on these principles and against the background of the changing environment for SME finance, UEAPME proposes policy measures in the following areas:1. New Capital Requirement Directive: SME friendly implementation of Basel IIDue to intensive lobbying activities, UEAPME, together with other Business Associations in Europe, has achieved some improvements in favour of SMEs regarding the new Basel Agreement on regulatory capital (Basel II). The final agreement from the Basel Committee contains a much more realistic approach toward the real risk situation of SME lending for the finance market and will allow the necessary room for adaptations, which respect the different regional traditions and institutional structures.However, the new regulatory system will influence the relations between Banks and SMEs and it will depend very much on the way it will be implemented into European law, whether Basel II becomes burdensome for SMEs and if it will reduce access to finance for them.The new Capital Accord form the Basel Committee gives the financial market authorities and herewith the European Institutions, a lot of flexibility. In about 70 areas they have room to adapt the Accord to their specific needs when implementing itinto EU law. Some of them will have important effects on the costs and the accessibility of finance for SMEs.UEAPME expects therefore from the new European Commission and the new European Parliament:•The implementation of the new Capital Requirement Directive will be costly for the Finance Sector (up to 30 Billion Euro till 2006) and its clients will have to pay for it. Therefore, the implementation – especially for smaller banks, which are often very active in SME finance –has to be carried out with as little administrative burdensome as possible (reporting obligations, statistics, etc.).•The European Regulators must recognize traditional instruments for collaterals (guarantees, etc.) as far as possible.•The European Commission and later the Member States should take over the recommendations from the European Parliament with regard to granularity, access to retail portfolio, maturity, partial use, adaptation of thresholds, etc., which will ease the burden on SME finance.2. SMEs need transparent rating proceduresDue to higher risk awareness of the finance sector and the needs of Basel II, many SMEs will be confronted for the first time with internal rating procedures or credit scoring systems by their banks. The bank will require more and better quality information from their clients and will assess them in a new way. Both up-coming developments are already causing increasing uncertainty amongst SMEs.In order to reduce this uncertainty and to allow SMEs to understand the principles of the new risk assessment, UEAPME demands transparent rating procedures –rating procedures may not become a “Black Box” for SMEs: •The bank should communicate the relevant criteria affecting the rating of SMEs.•The bank should inform SMEs about its assessment in order to allow SMEs to improve.The negotiations on a European Code of Conduct between Banks and SMEs , which would have included a self-commitment for transparent rating procedures by Banks, failed. Therefore, UEAPME expects from the new European Commission and the new European Parliament support for:•binding rules in the framework of the new Capital Adequacy Directive,which ensure the transparency of rating procedures and credit scoring systems for SMEs;•Elaboration of national Codes of Conduct in order to improve the relations between Banks and SMEs and to support the adaptation of SMEs to the new financial environment.3. SMEs need an extension of credit guarantee systems with a special focus on Micro-LendingBusiness start-ups, the transfer of businesses and innovative fast growth SMEs also depended in the past very often on public support to get access to finance. Increasing risk awareness by banks and the stricter interpretation of State Aid Rules will further increase the need for public support.Already now, there are credit guarantee schemes in many countries on the limit of their capacity and too many investment projects cannot be realized by SMEs.Experiences show that Public money, spent for supporting credit guarantees systems, is a very efficient instrument and has a much higher multiplying effect than other instruments. One Euro form the European Investment Funds can stimulate 30 Euro investments in SMEs (for venture capital funds the relation is only 1:2).Therefore, UEAPME expects the new European Commission and the new European Parliament to support:•The extension of funds for national credit guarantees schemes in the framework of the new Multi-Annual Programmed for Enterprises;•The development of new instruments for securitizations of SME portfolios;•The recognition of existing and well functioning credit guarantees schemes as collateral;•More flexibility within the European Instruments, because of national differences in the situation of SME finance;•The development of credit guarantees schemes in the new Member States;•The development of an SBIC-like scheme in the Member States to close the equity gap (0.2 – 2.5 Mio Euro, according to the expert meeting on PACE on April 27 in Luxemburg).•the development of a financial support scheme to encourage the internalizations of SMEs (currently there is no scheme available at EU level: termination of JOP, fading out of JEV).4. SMEs need company and income taxation systems, whichstrengthen their capacity for self-financingMany EU Member States have company and income taxation systems with negative incentives to build-up capital within the company by re-investing their profits. This is especially true for companies, which have to pay income taxes. Already in the past tax-regimes was one of the reasons for the higher dependence of Europe’s SMEs on bank lending. In future, the result of rating w ill also depend on the amount of capital in the company; the high dependence on lending will influence the access to lending. This is a vicious cycle, which has to be broken.Even though company and income taxation falls under the competence of Member States, UEAPME asks the new European Commission and the new European Parliament to publicly support tax-reforms, which will strengthen the capacity of Crafts, Trades and SME for self-financing. Thereby, a special focus on non-corporate companies is needed.5. Risk Capital – equity financingExternal equity financing does not have a real tradition in the SME sector. On the one hand, small enterprises and family business in general have traditionally not been very open towards external equity financing and are not used to informing transparently about their business.On the other hand, many investors of venture capital and similar forms of equity finance are very reluctant regarding investing their funds in smaller companies, which is more costly than investing bigger amounts in larger companies. Furthermore it is much more difficult to set out of such investments in smaller companies.Even though equity financing will never become the main source of financing for SMEs, it is an important instrument for highly innovative start-ups and fast growing companies and it has therefore to be further developed. UEAPME sees three pillars for such an approach where policy support is needed:Availability of venture capital•The Member States should review their taxation systems in order to create incentives to invest private money in all forms of venture capital.•Guarantee instruments for equity financing should be further developed.Improve the conditions for investing venture capital into SMEs•The development of secondary markets for venture capital investments in SMEs should be supported.•Accounting Standards for SMEs should be revised in order to easetransparent exchange of information between investor and owner-manager.Owner-managers must become more aware about the need for transparency towards investors•SME owners will have to realise that in future access to external finance (venture capital or lending) will depend much more on a transparent and open exchange of information about the situation and the perspectives of their companies.•In order to fulfil the new needs for transparency, SMEs will have to use new information instruments (business plans, financial reporting, etc.) and new management instruments (risk-management, financial management, etc.).外文资料翻译涂敏之会计学 8051208076题目：未来的中小企业融资背景：中小企业融资已经改变未来的经济复苏将取决于能否工艺品，贸易和中小企业利用其潜在的增长和创造就业。

软件工程专业毕业设计外文文献翻译1000字本文将就软件工程专业毕业设计的外文文献进行翻译，能够为相关考生提供一定的参考。

外文文献1: Software Engineering Practices in Industry: A Case StudyAbstractThis paper reports a case study of software engineering practices in industry. The study was conducted with a large US software development company that produces software for aerospace and medical applications. The study investigated the company’s software development process, practices, and techniques that lead to the production of quality software. The software engineering practices were identified through a survey questionnaire and a series of interviews with the company’s software development managers, software engineers, and testers. The research found that the company has a well-defined software development process, which is based on the Capability Maturity Model Integration (CMMI). The company follows a set of software engineering practices that ensure quality, reliability, and maintainability of the software products. The findings of this study provide a valuable insight into the software engineering practices used in industry and can be used to guide software engineering education and practice in academia.IntroductionSoftware engineering is the discipline of designing, developing, testing, and maintaining software products. There are a number of software engineering practices that are used in industry to ensure that software products are of high quality, reliable, and maintainable. These practices include software development processes, software configuration management, software testing, requirements engineering, and project management. Software engineeringpractices have evolved over the years as a result of the growth of the software industry and the increasing demands for high-quality software products. The software industry has developed a number of software development models, such as the Capability Maturity Model Integration (CMMI), which provides a framework for software development organizations to improve their software development processes and practices.This paper reports a case study of software engineering practices in industry. The study was conducted with a large US software development company that produces software for aerospace and medical applications. The objective of the study was to identify the software engineering practices used by the company and to investigate how these practices contribute to the production of quality software.Research MethodologyThe case study was conducted with a large US software development company that produces software for aerospace and medical applications. The study was conducted over a period of six months, during which a survey questionnaire was administered to the company’s software development managers, software engineers, and testers. In addition, a series of interviews were conducted with the company’s software development managers, software engineers, and testers to gain a deeper understanding of the software engineering practices used by the company. The survey questionnaire and the interview questions were designed to investigate the software engineering practices used by the company in relation to software development processes, software configuration management, software testing, requirements engineering, and project management.FindingsThe research found that the company has a well-defined software development process, which is based on the Capability Maturity Model Integration (CMMI). The company’s software development process consists of five levels of maturity, starting with an ad hoc process (Level 1) and progressing to a fully defined and optimized process (Level 5). The company has achieved Level 3 maturity in its software development process. The company follows a set of software engineering practices that ensure quality, reliability, and maintainability of the software products. The software engineering practices used by the company include:Software Configuration Management (SCM): The company uses SCM tools to manage software code, documentation, and other artifacts. The company follows a branching and merging strategy to manage changes to the software code.Software Testing: The company has adopted a formal testing approach that includes unit testing, integration testing, system testing, and acceptance testing. The testing process is automated where possible, and the company uses a range of testing tools.Requirements Engineering: The company has a well-defined requirements engineering process, which includes requirements capture, analysis, specification, and validation. The company uses a range of tools, including use case modeling, to capture and analyze requirements.Project Management: The company has a well-defined project management process that includes project planning, scheduling, monitoring, and control. The company uses a range of tools to support project management, including project management software, which is used to track project progress.ConclusionThis paper has reported a case study of software engineering practices in industry. The study was conducted with a large US software development company that produces software for aerospace and medical applications. The study investigated the company’s software development process,practices, and techniques that lead to the production of quality software. The research found that the company has a well-defined software development process, which is based on the Capability Maturity Model Integration (CMMI). The company uses a set of software engineering practices that ensure quality, reliability, and maintainability of the software products. The findings of this study provide a valuable insight into the software engineering practices used in industry and can be used to guide software engineering education and practice in academia.外文文献2: Agile Software Development: Principles, Patterns, and PracticesAbstractAgile software development is a set of values, principles, and practices for developing software. The Agile Manifesto represents the values and principles of the agile approach. The manifesto emphasizes the importance of individuals and interactions, working software, customer collaboration, and responding to change. Agile software development practices include iterative development, test-driven development, continuous integration, and frequent releases. This paper presents an overview of agile software development, including its principles, patterns, and practices. The paper also discusses the benefits and challenges of agile software development.IntroductionAgile software development is a set of values, principles, and practices for developing software. Agile software development is based on the Agile Manifesto, which represents the values and principles of the agile approach. The manifesto emphasizes the importance of individuals and interactions, working software, customer collaboration, and responding to change. Agile software development practices include iterative development, test-driven development, continuous integration, and frequent releases.Agile Software Development PrinciplesAgile software development is based on a set of principles. These principles are:Customer satisfaction through early and continuous delivery of useful software.Welcome changing requirements, even late in development. Agile processes harness change for the customer's competitive advantage.Deliver working software frequently, with a preference for the shorter timescale.Collaboration between the business stakeholders and developers throughout the project.Build projects around motivated individuals. Give them the environment and support they need, and trust them to get the job done.The most efficient and effective method of conveying information to and within a development team is face-to-face conversation.Working software is the primary measure of progress.Agile processes promote sustainable development. The sponsors, developers, and users should be able to maintain a constant pace indefinitely.Continuous attention to technical excellence and good design enhances agility.Simplicity – the art of maximizing the amount of work not done – is essential.The best architectures, requirements, and designs emerge from self-organizing teams.Agile Software Development PatternsAgile software development patterns are reusable solutions to common software development problems. The following are some typical agile software development patterns:The Single Responsibility Principle (SRP)The Open/Closed Principle (OCP)The Liskov Substitution Principle (LSP)The Dependency Inversion Principle (DIP)The Interface Segregation Principle (ISP)The Model-View-Controller (MVC) PatternThe Observer PatternThe Strategy PatternThe Factory Method PatternAgile Software Development PracticesAgile software development practices are a set ofactivities and techniques used in agile software development. The following are some typical agile software development practices:Iterative DevelopmentTest-Driven Development (TDD)Continuous IntegrationRefactoringPair ProgrammingAgile Software Development Benefits and ChallengesAgile software development has many benefits, including:Increased customer satisfactionIncreased qualityIncreased productivityIncreased flexibilityIncreased visibilityReduced riskAgile software development also has some challenges, including:Requires discipline and trainingRequires an experienced teamRequires good communicationRequires a supportive management cultureConclusionAgile software development is a set of values, principles, and practices for developing software. Agile software development is based on the Agile Manifesto, which represents the values and principles of the agile approach. Agile software development practices include iterative development, test-driven development, continuous integration, and frequent releases. Agile software development has many benefits, including increased customer satisfaction, increased quality, increased productivity, increased flexibility, increased visibility, and reduced risk. Agile software development also has some challenges, including the requirement for discipline and training, the requirement for an experienced team, the requirement for good communication, and the requirement for a supportive management culture.。

在激光作用下核压力容器钢焊接接头的显微组织和力学性能摘要：设计间接热冲压工艺，利用有限元法对零件的几何尺寸和力学性能进行了预测.在间接热冲压过程的情况下，生产性能与适应车身部件,冷却路径造成扩散和扩散控制的相变。

通过人脸的相变引起的体积膨胀为面心立方（FCC）为体心立方（BCC）和体心四方（BCT）马氏体的形成导致相变诱导株的整体应力热冲压的车身部件的计算是很重要的。

计算的应力和应变状态正确，它是必要的模型的扩散和扩散控制的相变现象，考虑到间接热冲压过程的边界条件。

现有的材料模型进行分析和扩展以提高计算铁氧体、珍珠岩的数量和分布,其预测的准确性，整个退火过程中贝氏体和马氏体.工业用新方法在有限元程序LS-DYNA 971实现关键词：核钢稳压器压水反应堆反应堆压力容器结构完整性焊接韧性SA508钢通常用于民用核反应堆的关键部件,如反应堆压力容器。

核部件通常采用电弧焊接工艺，但与设计为未来的新建设项目超过60年的生活，新的焊接技术正在寻求.在这种探索性的研究,为第一时间，自体激光焊接6毫米厚的进行SA508 Cl。

3钢板使用16千瓦激光系统在4千瓦的功率运行。

这个显微组织和力学性能（包括显微硬度、抗拉强度、延伸率等夏比冲击韧性)的特点和结构进行了比较电弧焊接.基于移动体热的三维瞬态模型源模型也发展到模拟激光焊接热循环，以估计冷却速率的过程。

初步结果表明，激光焊接工艺可以无宏观缺陷的焊缝，激光焊接的强度和韧性在这项研究中的联合，得到的值,在焊接的母材条件。

反应堆压力容器的寿命和安全运行（RPV)，这是核电站中最关键的部件之一.取决于高温压力容器材料的耐久性，高压力和放射性环境.具有较高强度，韧性和抗辐照脆化的材料的需要是上升的，由于增加的发电容量和核电厂的设计寿命［1 ］，[ 2 ］，[ 3 ］，[ 4 ]，[ 5 ]，［7 ］，［8 ]和[ 6 ].SA508钢已经用于许多RPV？的压水反应堆制造因为他们提供的结合强度，延展性好，断裂韧性,相对于机械性能的均匀性，和他们的经济［9 ］、[ 10 ］、[ 11 ]和［12 ］.无人机是采用焊接厚环形锻件或SA508钢板在一起。

外文文献原文及译文附录1 外文文献原文及译文原文：An evaluation of NDT methods for the location and sizing of forging discontinuitiesIn selecting an NDT method for flaw detection in forgings a number of variables must be considered:a) the type of discontinuity to be assessed;b) the method to be used for detection and evaluation, andc) the variables associated with the forging itselfThe variables in item a) will govern the location within the forging and its orientation with respect to a particular surface Item b) could include a considerable array of NDT methods, but for the purpose of this paper only the six most widely used are considered一visual testing (VT), penetrant inspection(PI), magnetic particle inspection(MI), eddy current testing (ET), radiographic inspection (RT) and ultrasonic inspection (UI). In the last item c) the component race include such things as condition, geometry access for inspection.a)Forging discontinuitiesThe location of the discontinuity will have a significant influence on the selection of the NDT method to be used and they are therefore grouped into three categories, to aid this selection:1. open to the surface: laps, seam, burst, slugs, cracks and inclusions2. slightly subsurface: seam, stringers, inclusions and grain structure variations3. internal: stringers, burst, lamination, grain structure,inclusions and pipingA brief review of these terms may be helpful:Lap: folded metal, flattened into the surface but not fusing with itSeam: linear flaws due to oxidized blow holes or ingot splashes, which are elongated by hot workingBurst:ruptures caused by failure of plastic deformation by processing at too low a temperature or excessive working of metalStringers: a bar stock defect, due to non metallic inclusions being squeezed out into long and thin stringsLamination: planar defect aligned parallel to surface, originating in the original ingot from rolled out piping Cracks: transgranular failure, due to localized stresses resulting from non-uniform heating or cooling and non-plastic deformationInclusions: impurities, such as slag, oxide and sulphides, often from the original molten stage in forming the billet used for forgingGrain structure: depending upon the extent of working, (deformation and recrystllisation) can be as small as 0.5mm or as large as 10mmPiping: a cavity at the centre of the ingot or billet, caused by shrinkage during solidification Slug: a piece of foreign matter that has been pressed or rolled into the surface of the material b)The NDT MethodVT—visual testing is the oldest of the NDT methods but still valid and widely used today The system is based upon observation, usually by a human observer, but now increasingly by digital/video cameras which use pattern recognition to locatedissimilar areas in a surface. The sensitivity will depend upon the method but typically a good observer with simplevisual aids can resolve 0.5mm differences aids will include magnifying glasses (up to x10), microscopes(up to x100) and fibred-optic bores copes and endoscopes for viewing internal details in hollow or complex sections. The system is used for surface inspection only with costs in the range $4 to $4000.PT一the surface is covered with brightly covered oil (typically red or fluorescent), which will penetrate any surface openings. After removal of excess, an absorbent, white powder is applied, which draws any trapped oil to the surface. This creates an indication of the presence of the surface opening. This process, like visual inspection, also requires visual acuity, but the indications are …enhanced? by the process, since…bleed-out? spreads the visual image. Costs can range from as little as $4 for a couple of cans, to $8000 for a process …line?. Both VT and PT are surface inspection systems only arid will therefore detect only those discontinuities that have a definite surface opening Surface cleanliness is very important, particularly with PT.MT一ferromagnetic materials carrying a large flux density; retain the presence internally, with little external evidence other than at the poles. Any discontinuity in the material will disturb this uniform flux and create a small …leakage? at the site of the discontinuity. This leakage can be detected by the fact that finely divided; ferromagnetic particles collect at the-site, creating an indication. As with PT, the particles can be colored, to increase contrast, which when viewed under suitable lighting, create a clear visual image of the discontinuity. However, unlike PT the leakage can pass through thin layers of paint or plating materials, so that the discontinuity does not have to be open to the surface.The system can therefore detect surface AND slight subsurface discontinuities. However this is only possible in ferromagnetic materials, such as iron, mild and tool steel, nickel, cobalt and martenstic stainless. It will not operate on Paramagnetic or Diamagnetic materials, such as copper, aluminum and austenitic stainless steel. A small electromagnet can cost as little as $200, but a large `bench type' machine can cost up to $10 000 and the cost of electricity can be substantial.ET一Direct current flowing in a coil, sets up a longitudinal magnetic, field through the coil, and exhibits a particular resistance to flow. If the current is alternating, then a further effect一inductive reactance, adds to this resistance, the total being impedance. This impedance also causes a lag between the current and the voltage, called a phase shift. This shift and impedance are characteristics of the coil.If the coil is now placed close to a conducting surface, the reversing magnetic field induces a reversing current in the conducting (eddy current) which opposes the inducing field. This opposition alters the impedance of the coil and a suitable instrument can detect these changes (both phase angle and/or impedance).For a given ,discontinuity-free surface , a specific alteration will be present which can be zeroed .If the coil now passes over a discontinuity, a change in induction will occur which will be registered by the instrument. However, a change in the conductivity of the material will also effect the induction, as will changes in permeability. Thus, non-uniform heat treatment, segregation and in homogeneities in material composition and structure will also effect the induction and create an …indication?. Another critical factor is the distance between the coil and the test surface. This …lift off? can be used in a positive way todetermine coating or paint thickness?, on conducting materials. But equally, differences in the coil/specimen gap can result in non-relevant signals. The system can therefore detect surface AND slight subsurface discontinuities. However this is only possible in conducting materials and the proximity of the test coil to the test surface is critical. This means that for any component (other than flat plate), special probes are usually designed to follow specific component contours. A small eddy current machine can cost as little as $2000, but a large automated machine can cost upto $20 000RT一Short wavelength, electromagnetic radiation will pass through many materials, depending upon density and thickness, and then create a range of exposures on either film or a fluoroscopic screen, to present a visual image of the internal composition of the item. Differences in absorption within the material due to such things as gas holes, cracks and bursts will create photographic density differences on the film or detector, which can be interpreted by trained personnel. The source of radiation can be an X-ray tube or a gamma source (such as Iridium or Cobalt) and the images can be generated on either film or as real-time images on fluoroscopic screens. Defect orientation is a vital factor in radiography since it is thickness differences, which the process detects. Hence, a lamination type defect, parallel to the film would be almost impossible to detect. On the other hand, a crack perpendicular to the film would almost certainly be detected. It is therefore often the case that a single component would have to be radio graphed from more than one direction, in order to detect most defects. Finally, the radiation used is highly hazardous and therefore anyenvironment in which it is used, must suitably shielded, to prevent exposure of the operator. As well as shielding the use of X or gamma rays will also require, monitors, alarms, interlocks and personal dosimetry systems, which along with the film itself, adds to the cost.A basic X-ray set up would cost around $10000 and with ancillary equipment and film could cost $3000 per year to run.UT—At an interface between materials of differing acoustic impedance, a sound wave will have a proportion reflected and the remainder transmitted. Thus a gas hole or crack in a forging will reflect a sound beam because of their large difference in acoustic impedance with the metal structure containing them. Since ultrasound travels in a given material at a known (predictable) velocity, then the distance to a reflector will be a direct function of this time of flight of the pulse of sound. Its location can therefore be estimated .Since the amplitude of the returning signal is also related to the size of the reflector, then an approximation can be made of the extent of the reflector, in terms of length through-wall thickness and width. The data can be presented as an …A?scan, on a cathode ray tube (requiring skilled interpretation) or as a …B? or …C? scan, where the data are plotted on printers or strip charts as a permanent record. Depths of penetration can be adjusted (by calibration and probe selection) from 10mm to 3 meters in suitable, fine-grained material. However cast, or large grained forged material, could be attenuate signals to the extent that they are untestable. A typical portable flaw detector and probes would cost around $5000, a fully automated …C? scan immersion system could cost $2000.c)The variables associated with the forging1.Surface conditionFor VT and PT surfaces better than 6.3um Ra would yield the best results. For MT a similar situation exists, where a confusing background could result from rough surfaces. ET also requires a smooth a surface for preference, since …lift-off? effects could be unacceptable. For RT a surface roughness exceeding 1% of material thickness could result in a significant loon of sensitivity. However for UT, a suitably viscous …couplant?could assist in sound transmittance, but entry surface …noise?on the timebase and attenuation would reduce sensitivity.2.GeometryFlat surfaces are the simplest to inspect, by any method. However, PT is least influenced by geometry, being a liquid process. MT requires that the flux be at 90 to the discontinuity and thus, curved surfaces and hollow sections offer particular problems. VT may require special access equipment and ET will need specially designed probes for curved or irregular surfaces. Since RT relies on absorption differences, variations in thickness due to curvaturewill result in large variations in photographic density and a consequent loss of film contrast. In UT the probe has best transmittance when it is whole face is in direct contact with the surface. Any curvature will result in “rocking”of the probe and a consequent loss of “coupling” and reduced signal amplitude./doc/82a49a76767f5acfa1c7cdee.html plexityForged bar, billet, rod and plate offer simple shapes for inspection, but aircraft landing gear is an entirely different manner. PT is the least influenced by complex shapes when using the water washable system VT will require longer inspectionperiods and aids such as mirrors and bores copes. For MT, the more complex the shape, the more difficult it is to arrive at an all over procedure and individual flux/current tor the various sections ET will again require specially shaped probes and RT a larger number of film exposure and angled shots UT will need careful planning to ensure complete coverage and may not be possible if access is limited.4.ThicknessVT, ET, PT and MT are all unaffected by thickness since they are surface methods. RT has an approximate thickness limit of 300mm in steel and at 2% sensitivity (a typical value), will only record discontinuities of 6mm maximum section, in the plane of the radiation. UT is capable of inspecting beyond 2 meters in fine-grained material but is less effective below 10mm or so.5.Discontinuity OrientationVT and PT are unaffected by orientation. In MT, for maximum sensitivity the flux should be at right angles to the discontinuity. ET requires that the discontinuity be at right angles to the coil windings and RT has its maximum sensitivity when the discontinuity lies parallel to the radiation beam. UT has the maximum response when the reflector is at right angles to the sound beam.译文：对铸件缺陷位置和尺寸的无损检测方法的评价对铸件裂纹探测时，选择无损检测方法必须注意以下几点：a)评定缺陷类型；b)确定评定和探测缺陷的方法；c)铸件自身相关的变化。

毕业设计（论文)外文资料翻译系别：专业：班级:姓名：学号:外文出处:附件： 1. 原文; 2。

译文2013年03月附件一：A Rapidly Deployable Manipulator SystemChristiaan J。

J。

Paredis, H. Benjamin Brown，Pradeep K. KhoslaAbstract:A rapidly deployable manipulator system combines the flexibility of reconfigurable modular hardware with modular programming tools，allowing the user to rapidly create a manipulator which is custom-tailored for a given task. This article describes two main aspects of such a system，namely，the Reconfigurable Modular Manipulator System （RMMS)hardware and the corresponding control software。

1 IntroductionRobot manipulators can be easily reprogrammed to perform different tasks, yet the range of tasks that can be performed by a manipulator is limited by mechanicalstructure。

Forexample，a manipulator well-suited for precise movement across the top of a table would probably no be capable of lifting heavy objects in the vertical direction. Therefore，to perform a given task,one needs to choose a manipulator with an appropriate mechanical structure.We propose the concept of a rapidly deployable manipulator system to address the above mentioned shortcomings of fixed configuration manipulators。

文献、资料题目：学 专 班 姓 名： 张三学 号： 2010888888指导教师：翻译日期： ××××年××月××日临沂大学本科毕业论文外文文献及译文，the National Institute of Standards and Technology (NIST) has been working to develop a new encryption standard to keep government information secure ．The organization is in the final stages of an open process of selecting one or more algorithms ，or data-scrambling formulas ，for the new Advanced Encryption Standard (AES) and plans to make adecision by late summer or early fall ．The standard is slated to go into effect next year ．AES is intended to be a stronger ，more efficient successor to Triple Data Encryption Standard (3DES)，which replaced the aging DES ，which was cracked in less than three days in July 1998．“Until we have the AES ，3DES will still offer protection for years to come ．So there is no need to immediately switch over ，”says Edward Roback ， acting chief of the computer security division at NIST and chairman of the AES selection committee ．“What AES will offer is a more efficient algorithm ．It will be a federal standard ，but it will be widely implemented in the IT community ．”According to Roback ，efficiency of the proposed algorithms is measured by how fast they can encrypt and decrypt information ，how fast they can present an encryption key and how much information they can encrypt ．The AES review committee is also looking at how much space the algorithm takes up on a chip and how much memory it requires ．Roback says the selection of a more efficient AES will also result in cost savings and better use of resources ．“DES was desig ned for hardware implementations ，and we are now living in a world of much more efficient software ，and we have learned an awful lot about the design of algorithms ，”says Roback ．“When you start multiplying this with the billions of implementations done daily ，the saving on overhead on the networks will be enormous ．”……临沂大学本科毕业论文外文文献及译文- 2 -以确保政府的信息安全。

外文文献翻译原文Analysis of Con tin uous Prestressed Concrete BeamsChris BurgoyneMarch 26, 20051、IntroductionThis conference is devoted to the development of structural analysis rather than the strength of materials, but the effective use of prestressed concrete relies on an appropriate combination of structural analysis techniques with knowledge of the material behaviour. Design of prestressed concrete structures is usually left to specialists; the unwary will either make mistakes or spend inordinate time trying to extract a solution from the various equations.There are a number of fundamental differences between the behaviour of prestressed concrete and that of other materials. Structures are not unstressed when unloaded; the design space of feasible solutions is totally bounded；in hyperstatic structures, various states of self-stress can be induced by altering the cable profile, and all of these factors get influenced by creep and thermal effects. How were these problems recognised and how have they been tackled?Ever since the development of reinforced concrete by Hennebique at the end of the 19th century (Cusack 1984), it was recognised that steel and concrete could be more effectively combined if the steel was pretensioned, putting the concrete into compression. Cracking could be reduced, if not prevented altogether, which would increase stiffness and improve durability. Early attempts all failed because the initial prestress soon vanished, leaving the structure to be- have as though it was reinforced; good descriptions of these attempts are given by Leonhardt (1964) and Abeles (1964).It was Freyssineti’s observations of the sagging of the shallow arches on three bridges that he had just completed in 1927 over the River Allier near Vichy which led directly to prestressed concrete (Freyssinet 1956). Only the bridge at Boutiron survived WWII (Fig 1). Hitherto, it had been assumed that concrete had a Young’s modulus which remained fixed, but he recognised that the de- ferred strains due to creep explained why the prestress had been lost in the early trials. Freyssinet (Fig. 2) also correctly reasoned that high tensile steel had to be used, so that some prestress would remain after the creep had occurred, and alsothat high quality concrete should be used, since this minimised the total amount of creep. The history of Freyssineti’s early prestressed concrete work is written elsewhereFigure1:Boutiron Bridge,Vic h yFigure 2: Eugen FreyssinetAt about the same time work was underway on creep at the BRE laboratory in England ((Glanville 1930) and (1933)). It is debatable which man should be given credit for the discovery of creep but Freyssinet clearly gets the credit for successfully using the knowledge to prestress concrete.There are still problems associated with understanding how prestressed concrete works, partly because there is more than one way of thinking about it. These different philosophies are to some extent contradictory, and certainly confusing to the young engineer. It is also reflected, to a certain extent, in the various codes of practice.Permissible stress design philosophy sees prestressed concrete as a way of avoiding cracking by eliminating tensile stresses; the objective is for sufficient compression to remain after creep losses. Untensionedreinforcement, which attracts prestress due to creep, is anathema. This philosophy derives directly from Freyssinet’s logic and is primarily a working stress concept.Ultimate strength philosophy sees prestressing as a way of utilising high tensile steel as reinforcement. High strength steels have high elastic strain capacity, which could not be utilised when used as reinforcement; if the steel is pretensioned, much of that strain capacity is taken out before bonding the steel to the concrete. Structures designed this way are normally designed to be in compression everywhere under permanent loads, but allowed to crack under high live load. The idea derives directly from the work of Dischinger (1936) and his work on the bridge at Aue in 1939 (Schonberg and Fichter 1939), as well as that of Finsterwalder (1939). It is primarily an ultimate load concept. The idea of partial prestressing derives from these ideas.The Load-Balancing philosophy, introduced by T.Y. Lin, uses prestressing to counter the effect of the permanent loads (Lin 1963). The sag of the cables causes an upward force on the beam, which counteracts the load on the beam. Clearly, only one load can be balanced, but if this is taken as the total dead weight, then under that load the beam will perceive only the net axial prestress and will have no tendency to creep up or down.These three philosophies all have their champions, and heated debates take place between them as to which is the most fundamental.2、Section designFrom the outset it was recognised that prestressed concrete has to be checked at both the working load and the ultimate load. For steel structures, and those made from reinforced concrete, there is a fairly direct relationship between the load capacity under an allowable stress design, and that at the ultimate load under an ultimate strength design. Older codes were based on permissible stresses at the working load; new codes use moment capacities at the ultimate load. Different load factors are used in the two codes, but a structure which passes one code is likely to be acceptable under the other.For prestressed concrete, those ideas do not hold, since the structure is highly stressed, even when unloaded. A small increase of load can cause some stress limits to be breached, while a large increase in load might be needed to cross other limits. The designer has considerable freedom to vary both the working load and ultimate load capacities independently; both need to be checked.A designer normally has to check the tensile and compressive stresses, in both the top and bottom fibre of the section, for every load case. The critical sections are normally, but not always, the mid-span and the sections over piers but other sections may become critical ，when the cable profile has to be determined.The stresses at any position are made up of three components, one of which normally has a different sign from the other two; consistency of sign convention is essential.If P is the prestressing force and e its eccentricity, A and Z are the area of the cross-section and its elastic section modulus, while M is the applied moment, then where ft and fc are the permissible stresses in tension and compression.c e t f ZM Z P A P f ≤-+≤Thus, for any combination of P and M , the designer already has four in- equalities to deal with.The prestressing force differs over time, due to creep losses, and a designer isusually faced with at least three combinations of prestressing force and moment;• the applied moment at the time the prestress is first applied, before creep losses occur,• the maximum applied moment after creep losses, and• the minimum applied moment after creep losses.Figure 4: Gustave MagnelOther combinations may be needed in more complex cases. There are at least twelve inequalities that have to be satisfied at any cross-section, but since an I-section can be defined by six variables, and two are needed to define the prestress, the problem is over-specified and it is not immediately obvious which conditions are superfluous. In the hands of inexperienced engineers, the design process can be very long-winded. However, it is possible to separate out the design of the cross-section from the design of the prestress. By considering pairs of stress limits on the same fibre, but for different load cases, the effects of the prestress can be eliminated, leaving expressions of the form:rangestress e Perm issibl Range Mom entZ These inequalities, which can be evaluated exhaustively with little difficulty, allow the minimum size of the cross-section to be determined.Once a suitable cross-section has been found, the prestress can be designed using a construction due to Magnel (Fig.4). The stress limits can all be rearranged into the form:()M fZ PA Z e ++-≤1 By plotting these on a diagram of eccentricity versus the reciprocal of the prestressing force, a series of bound lines will be formed. Provided the inequalities (2) are satisfied, these bound lines will always leave a zone showing all feasible combinations of P and e. The most economical design, using the minimum prestress, usually lies on the right hand side of the diagram, where the design is limited by the permissible tensile stresses.Plotting the eccentricity on the vertical axis allows direct comparison with the crosssection, as shown in Fig. 5. Inequalities (3) make no reference to the physical dimensions of the structure, but these practical cover limits can be shown as wellA good designer knows how changes to the design and the loadings alter the Magnel diagram. Changing both the maximum andminimum bending moments, but keeping the range the same, raises and lowers the feasible region. If the moments become more sagging the feasible region gets lower in the beam.In general, as spans increase, the dead load moments increase in proportion to the live load. A stage will be reached where the economic point (A on Fig.5) moves outside the physical limits of the beam; Guyon (1951a) denoted the limiting condition as the critical span. Shorter spans will be governed by tensile stresses in the two extreme fibres, while longer spans will be governed by the limiting eccentricity and tensile stresses in the bottom fibre. However, it does not take a large increase in moment ，at which point compressive stresses will govern in the bottom fibre under maximum moment.Only when much longer spans are required, and the feasible region moves as far down as possible, does the structure become governed by compressive stresses in both fibres.3、Continuous beamsThe design of statically determinate beams is relatively straightforward; the engineer can work on the basis of the design of individual cross-sections, as outlined above. A number of complications arise when the structure is indeterminate which means that the designer has to consider, not only a critical section,but also the behaviour of the beam as a whole. These are due to the interaction of a number of factors, such as Creep, Temperature effects and Construction Sequence effects. It is the development of these ideas whichforms the core of this paper. The problems of continuity were addressed at a conference in London (Andrew and Witt 1951). The basic principles, and nomenclature, were already in use, but to modern eyes concentration on hand analysis techniques was unusual, and one of the principle concerns seems to have been the difficulty of estimating losses of prestressing force.3.1 Secondary MomentsA prestressing cable in a beam causes the structure to deflect. Unlike the statically determinate beam, where this motion is unrestrained, the movement causes a redistribution of the support reactions which in turn induces additional moments. These are often termed Secondary Moments, but they are not always small, or Parasitic Moments, but they are not always bad.Freyssinet’s bridge across the Marne at Luzancy, started in 1941 but not completed until 1946, is often thought of as a simply supported beam, but it was actually built as a two-hinged arch (Harris 1986), with support reactions adjusted by means of flat jacks and wedges which were later grouted-in (Fig.6). The same principles were applied in the later and larger beams built over the same river.Magnel built the first indeterminate beam bridge at Sclayn, in Belgium (Fig.7) in 1946. The cables are virtually straight, but he adjusted the deck profile so that the cables were close to the soffit near mid-span. Even with straight cables the sagging secondary momentsare large; about 50% of the hogging moment at the central support caused by dead and live load.The secondary moments cannot be found until the profile is known but the cablecannot be designed until the secondary moments are known. Guyon (1951b) introduced the concept of the concordant profile, which is a profile that causes no secondary moments; es and ep thus coincide. Any line of thrust is itself a concordant profile.The designer is then faced with a slightly simpler problem; a cable profile has to be chosen which not only satisfies the eccentricity limits (3) but is also concordant. That in itself is not a trivial operation, but is helped by the fact that the bending moment diagram that results from any load applied to a beam will itself be a concordant profile for a cable of constant force. Such loads are termed notional loads to distinguish them from the real loads on the structure. Superposition can be used to progressively build up a set of notional loads whose bending moment diagram gives the desired concordant profile.3.2 Temperature effectsTemperature variations apply to all structures but the effect on prestressed concrete beams can be more pronounced than in other structures. The temperature profile through the depth of a beam (Emerson 1973) can be split into three components for the purposes of calculation (Hambly 1991). The first causes a longitudinal expansion, which is normally released by the articulation of the structure; the second causes curvature which leads to deflection in all beams and reactant moments in continuous beams, while the third causes a set of self-equilibrating set of stresses across the cross-section.The reactant moments can be calculated and allowed-for, but it is the self- equilibrating stresses that cause the main problems for prestressed concrete beams. These beams normally have high thermal mass which means that daily temperature variations do not penetrate to the core of the structure. The result is a very non-uniform temperature distribution across the depth which in turn leads to significant self-equilibrating stresses. If the core of the structure is warm, while the surface is cool, such as at night, then quite large tensile stresses can be developed on the top and bottom surfaces. However, they only penetrate a very short distance into the concrete and the potential crack width is very small. It can be very expensive to overcome the tensile stress by changing the section or the prestress。

Criminal Law1.General IntroductionCriminal law is the body of the law that defines criminal offenses, regulates the apprehension, charging, and trial of suspected offenders,and fixes punishment for convicted persons. Substantive criminal law defines particular crimes, and procedural law establishes rules for the prosecution of crime. In a democratic society, it is the function of the legislative bodies to decide what behavior will be made criminal and what penalties will be attached to violations of the law.Capital punishment may be imposed in some jurisdictions for the most serious crimes. And physical or corporal punishment may still be imposed such as whipping or caning, although these punishments are prohibited in much of the world. A convict may be incarcerated in prison or jail and the length of incarceration may vary from a day to life.Criminal law is a reflection of the society that produce it. In an Islamic theocracy, such as Iran, criminal law will reflect the religious teachings of the Koran; in an Catholic country, it will reflect the tenets of Catholicism. In addition, criminal law will change to reflect changes in society, especially attitude changes. For instance, use of marijuana was once considered a serious crime with harsh penalties, whereas today the penalties in most states are relatively light. As severity of the penaltieswas reduced. As a society advances, its judgments about crime and punishment change.2.Elements of a CrimeObviously, different crimes require different behaviors, but there are common elements necessary for proving all crimes. First, the prohibited behavior designated as a crime must be clearly defined so that a reasonable person can be forewarned that engaging in that behavior is illegal. Second, the accused must be shown to have possessed the requisite intent to commit the crime. Third, the state must prove causation. Finally, the state must prove beyond a reasonable doubt that the defendant committed the crime.(1) actus reusThe first element of crime is the actus reus.Actus is an act or action and reus is a person judicially accused of a crime. Therefore, actus reus is literally the action of a person accused of a crime. A criminal statute must clearly define exactly what act is deemed “guilty”---that is, the exact behavior that is being prohibited. That is done so that all persons are put on notice that if they perform the guilty act, they will be liable for criminal punishment. Unless the actus reus is clearly defined, one might not know whether or not on e’s behavior is illegal.Actus reus may be accomplished by an action, by threat of action,or exceptionally, by an omission to act, which is a legal duty to act. For example, the act of Cain striking Abel might suffice, or a parent’s failure to give to a young child also may provide the actus reus for a crime.Where the actus reus is a failure to act, there must be a duty of care. A duty can arise through contract, a voluntary undertaking, a blood relation, and occasionally through one’s official position. Duty also can arise from one’s own creation of a dangerous situation.(2)mens reaA second element of a crime is mens rea. Mens rea refers to an individual’s state of mind when a crime is committed. While actus reus is proven by physical or eyewitness evidence, mens rea is more difficult to ascertain. The jury must determine for itself whether the accused had the necessary intent to commit the act.A lower threshold of mens rea is satisfied when a defendant recognizes an act is dangerous but decides to commit it anyway. This is recklessness. For instance, if Cain tears a gas meter from a wall, and knows this will let flammable gas escape into a neighbor’s house, he could be liable for poisoning. Courts often consider whether the actor did recognise the danger, or alternatively ought to have recognized a danger (though he did not) is tantamount to erasing intent as a requirement. In this way, the importance of mens rea hasbeen reduced in some areas of the criminal law.Wrongfulness of intent also may vary the seriousness of an offense. A killing committed with specific intent to kill or with conscious recognition that death or serious bodily harm will result, would be murder, whereas a killing affected by reckless acts lacking such a consciousness could be manslaughter.(3)CausationThe next element is causation. Often the phrase “but for”is used to determine whether causation has occurred. For example, we might say “Cain caused Abel”, by which we really mean “Cain caused Abel’s death. ”In other words, ‘but for Cain’s act, Abel would still be alive.” Causation, then, means “but for” the actions of A, B would not have been harmed. In criminal law, causation is an element that must be proven beyond a reasonable doubt.(4) Proof beyond a Reasonable DoubtIn view of the fact that in criminal cases we are dealing with the life and liberty of the accused person, as well as the stigma accompanying conviction, the legal system places strong limits on the power of the state to convict a person of a crime. Criminal defendants are presumed innocent. The state must overcome this presumption of innocence by proving every element of the offense charged against the defendant beyond a reasonable doubt to thesatisfaction of all the jurors. This requirement is the primary way our system minimizes the risk of convicting an innocent person.The state must prove its case within a framework of procedural safeguards that are designed to protect the accused. The state’s failure to prove any material element of its case results in the accused being acquitted or found not guilty, even though he or she may actually have committed the crime charged.3. Strict LiabilityIn modern society, some crimes require no more mens rea, and they are known as strict liability offenses. For in stance, under the Road Traffic Act 1988 it is a strict liability offence to drive a vehicle with an alcohol concentration above the prescribed limit.Strict liability can be described as criminal or civil liability notwithstanding the lack mens rea or intent by the defendant. Not all crimes require specific intent, and the threshold of culpability required may be reduced. For example, it might be sufficient to show that a defendant acted negligently, rather than intentionally or recklessly.1. 概述刑法是规定什么试犯罪，有关犯罪嫌疑人之逮捕、起诉及审判，及对已决犯处以何种刑罚的部门法。

（（英文参考文献及译文）二〇一六年六月本科毕业论文 题 目：STATISTICAL SAMPLING METHOD, USED INTHE AUDIT学生姓名：王雪琴学 院：管理学院系 别：会计系专 业：财务管理班 级：财管12-2班 学校代码： 10128 学 号： 201210707016Statistics and AuditRomanian Statistical Review nr. 5 / 2010STATISTICAL SAMPLING METHOD, USED IN THE AUDIT - views, recommendations, fi ndingsPhD Candidate Gabriela-Felicia UNGUREANUAbstractThe rapid increase in the size of U.S. companies from the earlytwentieth century created the need for audit procedures based on the selectionof a part of the total population audited to obtain reliable audit evidence, tocharacterize the entire population consists of account balances or classes oftransactions. Sampling is not used only in audit – is used in sampling surveys,market analysis and medical research in which someone wants to reach aconclusion about a large number of data by examining only a part of thesedata. The difference is the “population” from which the sample is selected, iethat set of data which is intended to draw a conclusion. Audit sampling appliesonly to certain types of audit procedures.Key words: sampling, sample risk, population, sampling unit, tests ofcontrols, substantive procedures.Statistical samplingCommittee statistical sampling of American Institute of CertifiedPublic Accountants of (AICPA) issued in 1962 a special report, titled“Statistical sampling and independent auditors’ which allowed the use ofstatistical sampling method, in accordance with Generally Accepted AuditingStandards (GAAS). During 1962-1974, the AICPA published a series of paperson statistical sampling, “Auditor’s Approach to Statistical Sampling”, foruse in continuing professional education of accountants. During 1962-1974,the AICPA published a series of papers on statistical sampling, “Auditor’sApproach to Statistical Sampling”, for use in continuing professional educationof accountants. In 1981, AICPA issued the professional standard, “AuditSampling”, which provides general guidelines for both sampling methods,statistical and non-statistical.Earlier audits included checks of all transactions in the period coveredby the audited financial statements. At that time, the literature has not givenparticular attention to this subject. Only in 1971, an audit procedures programprinted in the “Federal Reserve Bulletin (Federal Bulletin Stocks)” includedseveral references to sampling such as selecting the “few items” of inventory.Statistics and Audit The program was developed by a special committee, which later became the AICPA, that of Certified Public Accountants American Institute.In the first decades of last century, the auditors often applied sampling, but sample size was not in related to the efficiency of internal control of the entity. In 1955, American Institute of Accountants has published a study case of extending the audit sampling, summarizing audit program developed by certified public accountants, to show why sampling is necessary to extend the audit. The study was important because is one of the leading journal on sampling which recognize a relationship of dependency between detail and reliability testing of internal control.In 1964, the AICPA’s Auditing Standards Board has issued a report entitled “The relationship between statistical sampling and Generally Accepted Auditing Standards (GAAS)” which illustrated the relationship between the accuracy and reliability in sampling and provisions of GAAS.In 1978, the AICPA published the work of Donald M. Roberts,“Statistical Auditing”which explains the underlying theory of statistical sampling in auditing.In 1981, AICPA issued the professional standard, named “Audit Sampling”, which provides guidelines for both sampling methods, statistical and non-statistical.An auditor does not rely solely on the results of a single procedure to reach a conclusion on an account balance, class of transactions or operational effectiveness of the controls. Rather, the audit findings are based on combined evidence from several sources, as a consequence of a number of different audit procedures. When an auditor selects a sample of a population, his objective is to obtain a representative sample, ie sample whose characteristics are identical with the population’s characteristics. This means that selected items are identical with those remaining outside the sample.In practice, auditors do not know for sure if a sample is representative, even after completion the test, but they “may increase the probability that a sample is representative by accuracy of activities made related to design, sample selection and evaluation” [1]. Lack of specificity of the sample results may be given by observation errors and sampling errors. Risks to produce these errors can be controlled.Observation error (risk of observation) appears when the audit test did not identify existing deviations in the sample or using an inadequate audit technique or by negligence of the auditor.Sampling error (sampling risk) is an inherent characteristic of the survey, which results from the fact that they tested only a fraction of the total population. Sampling error occurs due to the fact that it is possible for Revista Română de Statistică nr. 5 / 2010Statistics and Auditthe auditor to reach a conclusion, based on a sample that is different from the conclusion which would be reached if the entire population would have been subject to audit procedures identical. Sampling risk can be reduced by adjusting the sample size, depending on the size and population characteristics and using an appropriate method of selection. Increasing sample size will reduce the risk of sampling; a sample of the all population will present a null risk of sampling.Audit Sampling is a method of testing for gather sufficient and appropriate audit evidence, for the purposes of audit. The auditor may decide to apply audit sampling on an account balance or class of transactions. Sampling audit includes audit procedures to less than 100% of the items within an account balance or class of transactions, so all the sample able to be selected. Auditor is required to determine appropriate ways of selecting items for testing. Audit sampling can be used as a statistical approach and a non- statistical.Statistical sampling is a method by which the sample is made so that each unit consists of the total population has an equal probability of being included in the sample, method of sample selection is random, allowed to assess the results based on probability theory and risk quantification of sampling. Choosing the appropriate population make that auditor’ findings can be extended to the entire population.Non-statistical sampling is a method of sampling, when the auditor uses professional judgment to select elements of a sample. Since the purpose of sampling is to draw conclusions about the entire population, the auditor should select a representative sample by choosing sample units which have characteristics typical of that population. Results will not extrapolate the entire population as the sample selected is representative.Audit tests can be applied on the all elements of the population, where is a small population or on an unrepresentative sample, where the auditor knows the particularities of the population to be tested and is able to identify a small number of items of interest to audit. If the sample has not similar characteristics for the elements of the entire population, the errors found in the tested sample can not extrapolate.Decision of statistical or non-statistical approach depends on the auditor’s professional judgment which seeking sufficient appropriate audits evidence on which to completion its findings about the audit opinion.As a statistical sampling method refer to the random selection that any possible combination of elements of the community is equally likely to enter the sample. Simple random sampling is used when stratification was not to audit. Using random selection involves using random numbers generated byRomanian Statistical Review nr. 5 / 2010Statistics and Audit a computer. After selecting a random starting point, the auditor found the first random number that falls within the test document numbers. Only when the approach has the characteristics of statistical sampling, statistical assessments of risk are valid sampling.In another variant of the sampling probability, namely the systematic selection (also called random mechanical) elements naturally succeed in office space or time; the auditor has a preliminary listing of the population and made the decision on sample size. “The auditor calculated a counting step, and selects the sample element method based on step size. Step counting is determined by dividing the volume of the community to sample the number of units desired. Advantages of systematic screening are its usability. In most cases, a systematic sample can be extracted quickly and method automatically arranges numbers in successive series.”[2].Selection by probability proportional to size - is a method which emphasizes those population units’recorded higher values. The sample is constituted so that the probability of selecting any given element of the population is equal to the recorded value of the item;Stratifi ed selection - is a method of emphasis of units with higher values and is registered in the stratification of the population in subpopulations. Stratification provides a complete picture of the auditor, when population (data table to be analyzed) is not homogeneous. In this case, the auditor stratifies a population by dividing them into distinct subpopulations, which have common characteristics, pre-defined. “The objective of stratification is to reduce the variability of elements in each layer and therefore allow a reduction in sample size without a proportionate increase in the risk of sampling.” [3] If population stratification is done properly, the amount of sample size to come layers will be less than the sample size that would be obtained at the same level of risk given sample with a sample extracted from the entire population. Audit results applied to a layer can be designed only on items that are part of that layer.I appreciated as useful some views on non-statistical sampling methods, which implies that guided the selection of the sample selecting each element according to certain criteria determined by the auditor. The method is subjective; because the auditor selects intentionally items containing set features him.The selection of the series is done by selecting multiple elements series (successive). Using sampling the series is recommended only if a reasonable number of sets used. Using just a few series there is a risk that the sample is not representative. This type of sampling can be used in addition to other samples, where there is a high probability of occurrence of errors. At the arbitrary selection, no items are selected preferably from the auditor, Revista Română de Statistică nr. 5 / 2010Statistics and Auditthat regardless of size or source or characteristics. Is not the recommended method, because is not objective.That sampling is based on the auditor’s professional judgment, which may decide which items can be part or not sampled. Because is not a statistical method, it can not calculate the standard error. Although the sample structure can be constructed to reproduce the population, there is no guarantee that the sample is representative. If omitted a feature that would be relevant in a particular situation, the sample is not representative.Sampling applies when the auditor plans to make conclusions about population, based on a selection. The auditor considers the audit program and determines audit procedures which may apply random research. Sampling is used by auditors an internal control systems testing, and substantive testing of operations. The general objectives of tests of control system and operations substantive tests are to verify the application of pre-defined control procedures, and to determine whether operations contain material errors.Control tests are intended to provide evidence of operational efficiency and controls design or operation of a control system to prevent or detect material misstatements in financial statements. Control tests are necessary if the auditor plans to assess control risk for assertions of management.Controls are generally expected to be similarly applied to all transactions covered by the records, regardless of transaction value. Therefore, if the auditor uses sampling, it is not advisable to select only high value transactions. Samples must be chosen so as to be representative population sample.An auditor must be aware that an entity may change a special control during the course of the audit. If the control is replaced by another, which is designed to achieve the same specific objective, the auditor must decide whether to design a sample of all transactions made during or just a sample of transactions controlled again. Appropriate decision depends on the overall objective of the audit test.Verification of internal control system of an entity is intended to provide guidance on the identification of relevant controls and design evaluation tests of controls.Other tests:In testing internal control system and testing operations, audit sample is used to estimate the proportion of elements of a population containing a characteristic or attribute analysis. This proportion is called the frequency of occurrence or percentage of deviation and is equal to the ratio of elements containing attribute specific and total number of population elements. WeightRomanian Statistical Review nr. 5 / 2010Statistics and Audit deviations in a sample are determined to calculate an estimate of the proportion of the total population deviations.Risk associated with sampling - refers to a sample selection which can not be representative of the population tested. In other words, the sample itself may contain material errors or deviations from the line. However, issuing a conclusion based on a sample may be different from the conclusion which would be reached if the entire population would be subject to audit.Types of risk associated with sampling:Controls are more effective than they actually are or that there are not significant errors when they exist - which means an inappropriate audit opinion. Controls are less effective than they actually are that there are significant errors when in fact they are not - this calls for additional activities to establish that initial conclusions were incorrect.Attributes testing - the auditor should be defining the characteristics to test and conditions for misconduct. Attributes testing will make when required objective statistical projections on various characteristics of the population. The auditor may decide to select items from a population based on its knowledge about the entity and its environment control based on risk analysis and the specific characteristics of the population to be tested.Population is the mass of data on which the auditor wishes to generalize the findings obtained on a sample. Population will be defined compliance audit objectives and will be complete and consistent, because results of the sample can be designed only for the population from which the sample was selected.Sampling unit - a unit of sampling may be, for example, an invoice, an entry or a line item. Each sample unit is an element of the population. The auditor will define the sampling unit based on its compliance with the objectives of audit tests.Sample size - to determine the sample size should be considered whether sampling risk is reduced to an acceptable minimum level. Sample size is affected by the risk associated with sampling that the auditor is willing to accept it. The risk that the auditor is willing to accept lower, the sample will be higher.Error - for detailed testing, the auditor should project monetary errors found in the sample population and should take into account the projected error on the specific objective of the audit and other audit areas. The auditor projects the total error on the population to get a broad perspective on the size of the error and comparing it with tolerable error.For detailed testing, tolerable error is tolerable and misrepresentations Revista Română de Statistică nr. 5 / 2010Statistics and Auditwill be a value less than or equal to materiality used by the auditor for the individual classes of transactions or balances audited. If a class of transactions or account balances has been divided into layers error is designed separately for each layer. Design errors and inconsistent errors for each stratum are then combined when considering the possible effect on the total classes of transactions and account balances.Evaluation of sample results - the auditor should evaluate the sample results to determine whether assessing relevant characteristics of the population is confirmed or needs to be revised.When testing controls, an unexpectedly high rate of sample error may lead to an increase in the risk assessment of significant misrepresentation unless it obtained additional audit evidence to support the initial assessment. For control tests, an error is a deviation from the performance of control procedures prescribed. The auditor should obtain evidence about the nature and extent of any significant changes in internal control system, including the staff establishment.If significant changes occur, the auditor should review the understanding of internal control environment and consider testing the controls changed. Alternatively, the auditor may consider performing substantive analytical procedures or tests of details covering the audit period.In some cases, the auditor might not need to wait until the end audit to form a conclusion about the effectiveness of operational control, to support the control risk assessment. In this case, the auditor might decide to modify the planned substantive tests accordingly.If testing details, an unexpectedly large amount of error in a sample may cause the auditor to believe that a class of transactions or account balances is given significantly wrong in the absence of additional audit evidence to show that there are not material misrepresentations.When the best estimate of error is very close to the tolerable error, the auditor recognizes the risk that another sample have different best estimate that could exceed the tolerable error.ConclusionsFollowing analysis of sampling methods conclude that all methods have advantages and disadvantages. But the auditor is important in choosing the sampling method is based on professional judgment and take into account the cost / benefit ratio. Thus, if a sampling method proves to be costly auditor should seek the most efficient method in view of the main and specific objectives of the audit.Romanian Statistical Review nr. 5 / 2010Statistics and Audit The auditor should evaluate the sample results to determine whether the preliminary assessment of relevant characteristics of the population must be confirmed or revised. If the evaluation sample results indicate that the relevant characteristics of the population needs assessment review, the auditor may: require management to investigate identified errors and likelihood of future errors and make necessary adjustments to change the nature, timing and extent of further procedures to take into account the effect on the audit report.Selective bibliography:[1] Law no. 672/2002 updated, on public internal audit[2] Arens, A şi Loebbecke J - Controve …Audit– An integrate approach”, 8th edition, Arc Publishing House[3] ISA 530 - Financial Audit 2008 - International Standards on Auditing, IRECSON Publishing House, 2009- Dictionary of macroeconomics, Ed C.H. Beck, Bucharest, 2008Revista Română de Statistică nr. 5 / 2010Statistics and Audit摘要美国公司的规模迅速增加，从第二十世纪初创造了必要的审计程序，根据选定的部分总人口的审计，以获得可靠的审计证据，以描述整个人口组成的帐户余额或类别的交易。

20外⽂⽂献翻译原⽂及译⽂参考样式华北电⼒⼤学科技学院毕业设计（论⽂）附件外⽂⽂献翻译学号： 0819******** 姓名：宗鹏程所在系别：机械⼯程及⾃动化专业班级：机械08K1指导教师：张超原⽂标题：Development of a High-PerformanceMagnetic Gear年⽉⽇⾼性能磁齿轮的发展1摘要：本⽂提出了⼀个⾼性能永磁齿轮的计算和测量结果。

上述分析的永磁齿轮有5.5的传动⽐，并能够提供27 Nm的⼒矩。

分析表明，由于它的弹簧扭转常数很⼩，因此需要特别重视安装了这种⾼性能永磁齿轮的系统。

上述分析的齿轮也已经被应⽤在实际中，以验证、预测其效率。

经测量，由于较⼤端齿轮传动引起的磁⼒齿轮的扭矩只有16 Nm。

⼀项关于磁齿轮效率损失的系统研究也展⽰了为什么实际⼯作效率只有81％。

⼀⼤部分磁损耗起源于轴承，因为机械故障的存在，此轴承的备⽤轴承在此时是必要的。

如果没有源于轴的少量磁泄漏，我们估计能得到⾼达96％的效率。

与传统的机械齿轮的⽐较表明，磁性齿轮具有更好的效率和单位体积较⼤扭矩。

最后，可以得出结论，本⽂的研究结果可能有助于促进传统机械齿轮向磁性齿轮发展。

关键词：有限元分析（FEA）、变速箱，⾼转矩密度，磁性齿轮。

⼀、导⾔由于永久磁铁能产⽣磁通和磁⼒，虽然⼏个世纪过去了，许多⼈仍然着迷于永久磁铁。

，在过去20年的复兴阶段，正是这些优点已经使得永久磁铁在很多实际中⼴泛的应⽤，包括在起重机，扬声器，接头领域，尤其是在永久磁铁电机⽅⾯。

其中对永磁铁的复兴最常见于效率和转矩密度由于永磁铁的应⽤显著提⾼的⼩型机器的领域。

在永久磁铁没有获取⾼度重视的⼀个领域是传动装置的领域，也就是说，磁⼒联轴器不被⼴泛⽤于传动装置。

磁性联轴器基本上可以被视为以传动⽐为1：1磁⼒齿轮。

相⽐标准电⽓机器有约10kN m/m的扭矩，装有⾼能量永久磁铁的磁耦有⾮常⾼的单位体积密度的扭矩，变化范围⼤约300–400 kN 。