外文翻译----管理信息系统
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毕业设计说明书英文文献及中文翻译班姓 名:学 院:专指导教师:2014 年 6 月软件学院 软件工程An Introduction to JavaThe first release of Java in 1996 generated an incredible amount of excitement, not just in the computer press, but in mainstream media such as The New York Times, The Washington Post, and Business Week. Java has the distinction of being the first and only programming language that had a ten-minute story on National Public Radio. A $100,000,000 venture capital fund was set up solely for products produced by use of a specific computer language. It is rather amusing to revisit those heady times, and we give you a brief history of Java in this chapter.In the first edition of this book, we had this to write about Java: “As a computer language, Java’s hype is overdone: Java is certainly a good program-ming language. There is no doubt that it is one of the better languages available to serious programmers. We think it could potentially have been a great programming language, but it is probably too late for that. Once a language is out in the field, the ugly reality of compatibility with existing code sets in.”Our editor got a lot of flack for this paragraph from someone very high up at Sun Micro- systems who shall remain unnamed. But, in hindsight, our prognosis seems accurate. Java has a lot of nice language features—we examine them in detail later in this chapter. It has its share of warts, and newer additions to the language are not as elegant as the original ones because of the ugly reality of compatibility.But, as we already said in the first edition, Java was never just a language. There are lots of programming languages out there, and few of them make much of a splash. Java is a whole platform, with a huge library, containing lots of reusable code, and an execution environment that provides services such as security, portability across operating sys-tems, and automatic garbage collection.As a programmer, you will want a language with a pleasant syntax and comprehensible semantics (i.e., not C++). Java fits the bill, as do dozens of other fine languages. Some languages give you portability, garbage collection, and the like, but they don’t have much of a library, forcing you to roll your own if you want fancy graphics or network- ing or database access. Well, Java has everything—a good language, a high-quality exe- cution environment, and a vast library. That combination is what makes Java an irresistible proposition to so many programmers.SimpleWe wanted to build a system that could be programmed easily without a lot of eso- teric training and which leveraged t oday’s standard practice. So even though wefound that C++ was unsuitable, we designed Java as closely to C++ as possible in order to make the system more comprehensible. Java omits many rarely used, poorly understood, confusing features of C++ that, in our experience, bring more grief than benefit.The syntax for Java is, indeed, a cleaned-up version of the syntax for C++. There is no need for header files, pointer arithmetic (or even a pointer syntax), structures, unions, operator overloading, virtual base classes, and so on. (See the C++ notes interspersed throughout the text for more on the differences between Java and C++.) The designers did not, however, attempt to fix all of the clumsy features of C++. For example, the syn- tax of the switch statement is unchanged in Java. If you know C++, you will find the tran- sition to the Java syntax easy. If you are used to a visual programming environment (such as Visual Basic), you will not find Java simple. There is much strange syntax (though it does not take long to get the hang of it). More important, you must do a lot more programming in Java. The beauty of Visual Basic is that its visual design environment almost automatically pro- vides a lot of the infrastructure for an application. The equivalent functionality must be programmed manually, usually with a fair bit of code, in Java. There are, however, third-party development environments that provide “drag-and-drop”-style program development.Another aspect of being simple is being small. One of the goals of Java is to enable the construction of software that can run stand-alone in small machines. The size of the basic interpreter and class support is about 40K bytes; adding the basic stan- dard libraries and thread support (essentially a self-contained microkernel) adds an additional 175K.This was a great achievement at the time. Of course, the library has since grown to huge proportions. There is now a separate Java Micro Edition with a smaller library, suitable for embedded devices.Object OrientedSimply stated, object-oriented design is a technique for programming that focuses on the data (= objects) and on the interfaces to that object. To make an analogy with carpentry, an “object-oriented” carpenter would be mostly concerned with the chair he was building, and secondari ly with the tools used to make it; a “non-object- oriented” carpenter would think primarily of his tools. The object-oriented facilities of Java are essentially those of C++.Object orientation has proven its worth in the last 30 years, and it is inconceivable that a modern programming language would not use it. Indeed, the object-oriented features of Java are comparable to those of C++. The major difference between Java and C++ lies in multiple inheritance, which Java has replaced with the simpler concept of interfaces, and in the Java metaclass model (which we discuss in Chapter 5). NOTE: If you have no experience with object-oriented programming languages, you will want to carefully read Chapters 4 through 6. These chapters explain what object-oriented programming is and why it is more useful for programming sophisticated projects than are traditional, procedure-oriented languages like C or Basic.Network-SavvyJava has an extensive library of routines for coping with TCP/IP protocols like HTTP and FTP. Java applications can open and access objects across the Net via URLs with the same ease as when accessing a local file system.We have found the networking capabilities of Java to be both strong and easy to use. Anyone who has tried to do Internet programming using another language will revel in how simple Java makes onerous tasks like opening a socket connection. (We cover net- working in V olume II of this book.) The remote method invocation mechanism enables communication between distributed objects (also covered in V olume II).RobustJava is intended for writing programs that must be reliable in a variety of ways.Java puts a lot of emphasis on early checking for possible problems, later dynamic (runtime) checking, and eliminating situations that are error-prone. The single biggest difference between Java and C/C++ is that Java has a pointer model that eliminates the possibility of overwriting memory and corrupting data.This feature is also very useful. The Java compiler detects many problems that, in other languages, would show up only at runtime. As for the second point, anyone who has spent hours chasing memory corruption caused by a pointer bug will be very happy with this feature of Java.If you are coming from a language like Visual Basic that doesn’t explicitly use pointers, you are probably wondering why this is so important. C programmers are not so lucky. They need pointers to access strings, arrays, objects, and even files. In Visual Basic, you do not use pointers for any of these entities, nor do you need to worry about memory allocation for them. On the other hand, many data structures are difficult to implementin a pointerless language. Java gives you the best of both worlds. You do not need point- ers for everyday constructs like strings and arrays. You have the power of pointers if you need it, for example, for linked lists. And you always have complete safety, because you can never access a bad pointer, make memory allocation errors, or have to protect against memory leaking away.Architecture NeutralThe compiler generates an architecture-neutral object file format—the compiled code is executable on many processors, given the presence of the Java runtime sys- tem. The Java compiler does this by generating bytecode instructions which have nothing to do with a particular computer architecture. Rather, they are designed to be both easy to interpret on any machine and easily translated into native machine code on the fly.This is not a new idea. More than 30 years ago, both Niklaus Wirth’s original implemen- tation of Pascal and the UCSD Pascal system used the same technique.Of course, interpreting bytecodes is necessarily slower than running machine instruc- tions at full speed, so it isn’t clear that this is even a good idea. However, virtual machines have the option of translating the most frequently executed bytecode sequences into machine code, a process called just-in-time compilation. This strategy has proven so effective that even Microsoft’s .NET platform relies on a virt ual machine.The virtual machine has other advantages. It increases security because the virtual machine can check the behavior of instruction sequences. Some programs even produce bytecodes on the fly, dynamically enhancing the capabilities of a running program.PortableUnlike C and C++, there are no “implementation-dependent” aspects of the specifi- cation. The sizes of the primitive data types are specified, as is the behavior of arith- metic on them.For example, an int in Java is always a 32-bit integer. In C/C++, int can mean a 16-bit integer, a 32-bit integer, or any other size that the compiler vendor likes. The only restriction is that the int type must have at least as many bytes as a short int and cannot have more bytes than a long int. Having a fixed size for number types eliminates a major porting headache. Binary data is stored and transmitted in a fixed format, eliminating confusion about byte ordering. Strings are saved in a standard Unicode format. The libraries that are a part of the system define portable interfaces. For example,there is an abstract Window class and implementations of it for UNIX, Windows, and the Macintosh.As anyone who has ever tried knows, it is an effort of heroic proportions to write a pro- gram that looks good on Windows, the Macintosh, and ten flavors of UNIX. Java 1.0 made the heroic effort, delivering a simple toolkit that mapped common user interface elements to a number of platforms. Unfortunately, the result was a library that, with a lot of work, could give barely acceptable results on different systems. (And there were often different bugs on the different platform graphics implementations.) But it was a start. There are many applications in which portability is more important than user interface slickness, and these applications did benefit from early versions of Java. By now, the user interface toolkit has been completely rewritten so that it no longer relies on the host user interface. The result is far more consistent and, we think, more attrac- tive than in earlier versions of Java.InterpretedThe Java interpreter can execute Java bytecodes directly on any machine to which the interpreter has been ported. Since linking is a more incremental and lightweight process, the development process can be much more rapid and exploratory.Incremental linking has advantages, but its benefit for the development process is clearly overstated. Early Java development tools were, in fact, quite slow. Today, the bytecodes are translated into machine code by the just-in-time compiler.MultithreadedThe benefits of multithreading are better interactive responsiveness and real-time behavior.If you have ever tried to do multithreading in another language, you will be pleasantly surprised at how easy it is in Java. Threads in Java also can take advantage of multi- processor systems if the base operating system does so. On the downside, thread imple- mentations on the major platforms differ widely, and Java makes no effort to be platform independent in this regard. Only the code for calling multithreading remains the same across machines; Java offloads the implementation of multithreading to the underlying operating system or a thread library. Nonetheless, the ease of multithread- ing is one of the main reasons why Java is such an appealing language for server-side development.Java程序设计概述1996年Java第一次发布就引起了人们的极大兴趣。
酒店服务质量管理外文文献翻译This article examines the issue of service quality management in the hotel industry。
The importance of providing high-quality service to customers is emphasized。
as it is a key factor in customer XXX can use to improve their service quality。
such as employee training。
customer feedback。
and service recovery。
nally。
the article highlights the role of technology in service quality management and the XXX.In the hotel industry。
providing high-XXX service during their stay。
and any ings in service quality can lead to negative reviews and a loss of business。
Therefore。
XXX service quality management in order to XXX.XXX employees。
hotels XXX。
problem-solving。
XXX。
hotels XXX.XXX of service quality management is service recovery。
Even with the best ns and efforts。
mistakes and service failuresXXX must have a plan in place for addressing these XXX refunds。
建筑施工质量管理体系外文翻译参考文献1. GB/T -2016 英文名称:Quality management systems--Requirements《质量管理体系要求》2. GB/T -2016 英文名称:Quality management systems--Guidelines for the application of ISO 9001:2015《质量管理体系应用指南》3. GB -2013 英文名称:Code for construction quality acceptance of building engineering《建筑工程质量验收规范》4. GB -2011 英文名称:Code for acceptance of constructional quality of masonry engineering《砌体工程施工质量验收规范》5. GB -2010 英文名称:Code for design of concrete structures《混凝土结构设计规范》6. GB -2013 英文名称:Standard for building drawing standardization《建筑施工图件编制规范》7. GB -2001 英文名称:Code for acceptance of construction quality of pile foundation engineering《桩基工程施工质量验收规范》8. /T 11-2017 英文名称:Technical specification for concrete structure of tall building《高层建筑混凝土结构技术规范》9. 63-2013 英文名称:Technical specification for strengthening of building structures using carbon fiber reinforced plastics 《建筑结构加固碳纤维布增强复合材料技术规范》10. 81-2002 英文名称:Technical specification for application of sprayed mortar in building construction and acceptance of quality 《建筑喷涂砂浆工程施工及质量验收技术规定》。
成本管理外文文献及翻译关键词:成本管理管理措施在市场经济条件下,随着全球经济一体化的发展,市场竞争日趋激烈,企业利润空间缩小。
在这种情况下,业务成本的高低水平,直接决定企业的盈利能力和竞争实力的大小。
因此,加强企业成本管理业务已经成为一个生存和发展的必然选择。
从成本管理的目的来看,许多企业局限于降低成本,但较少从成本效益的降低来着手,主要依靠储蓄成效方面来实现的,不能合乎成本效益。
传统的成本管理目的已经减少,以降低成本,节约成本为基本手段。
从成本管理的角度来分析这一目标成本管理,不难发现,成本降低是有条件和限制的,在某些情况下,成本控制可能导致产品质量和企业效益下滑。
此外,绝大多数企业在成本管理也都缺乏整体观念,大多数公司都有一个共同的现象,那就是,依靠财务人员进行管理成本。
在成本管理过程的实施中,一些企业只注重成本核算,一些企业领导只关心财务和成本报表,从而使用报表来管理成本。
这种做法虽然减少了成本的一定作用,但归根结底,成本会计或事后控制,没有做到在成本控制和过程控制发生之前,不可替代成本费用管理。
(三)成本信息严重失真在中国,有相当数量的企业有成本信息不真实的情况下,这种状况正在恶化。
成本信息失真主要是由以下原因引起:首先,成本仅在材料,人工,制造费用的环节成为了一个焦点,现代企业的产品开发正在日益增加,却忽略了测试和中间试验和售后服务上与内容相关的投入成本的小群产品,对这些产品不完整的,不正确的评价,在整个生命周期成本效益过程起着非常重要的作用。
第二是成本核算方法不当造成的失真。
一个高度劳动密集型企业,在过去几年中,简单的假设(即直接人工小时或生产为基础分配间接费用),通常不会严重的引起扭曲产品成本的核算。
但在现代制造业环境中,直接劳动成本所占的比例显著下降,而制造成本的比例大幅增加,因此,使用传统的成本计算方法会产生不合理的行为,利用传统的成本核算,在产品成本信息中将导致严重的扭曲,使企业错误的选择产品的方向。
中英文对照外文翻译文献(文档含英文原文和中文翻译)原文:Controls for inventory management best Practices Material Source: Accounting control best practices Author: Steven M.B r a g g Overview: An enormous number of advanced systems are involved in the procurement ,handling ,and shipment of inventory ,all of which require different types of controls .In this chapter ,we discuss control systems for a wide range of system complexities, ranging from paper-based inventory acquisition systems ,through bar-coded trackingsystems,cross docking ,pick-to-light systems, and zone picking ,and on to controls for manufacturing resources planning and just-in-time systems .As usual ,the number of controls that could be installed may appear to be oppressively large ,and could certainly interfere with the efficient running of inventory-related activities .Consequently ,always be mindful of the need to install only those controls that are truly necessary to the mitigation of significant risks.4-1Controls for basic inventory acquisitionThis section describes controls over the acquisition of inventory where there is no computerization of the pross.Section4-9,'Controls for Manufacturing Resources Planning, presents a more advanced application in which purchase orders are generated automatically by the computer system.The basic acquisition process centers on the purchase order authorization,as shown in Exhibit 4.1,The warehouse issues a renumbered purchase requisition when inventory levees run low ,which is primary authorization for the creation of a multipart purchase order .One copy of purchase order goes back to the warehouse ,where it is compared to a copy of the purchase requisition to verify completeness ;another copy goes to the accounts payable department for eventual matching to the supplier invoice .A fourth copy is sent to the receiving department ,where it is used to accept incomingdeliveries,while a fifth copy is retained in the purchasing department .In short ,various copies of the purchase order drive orders to suppliers ,receiving ,and payment.The controls noted in the flowchart are described at greater length next ,in sequence from the top of the flowchart to the bottom.*Warehouse :Prepare a renumbered purchase requisition .In the absence of a formal inventory management system, the only people who know which inventory items are running low are the warehouse staff. They must notify the purchasing department to issue purchase orders for inventory replenishments. To ensure that these requisitions are made in an orderly manner, only renumbered requisition forms should be used, and preferably they should be issued only by a limited number of warehouse staff. By limiting their use, it is less likely that multiple people will issue a requisition for the same inventory item.*Purchasing: Prepare a renumbered purchase order. The primary control over inventory in a basic inventory management system is through the purchases function ,which controls the spigot of inventory flowing into the warehouse, This control can be eliminated for small-dollar purchase for fittings and fasteners, which are typically purchased as soon as on-hand quantities reach marked reorder points in their storage bins (visual reorder system).Since the purchase order is the primary control over inventory purchases,you can avoid fake purchaseorders by using renumbered forms that are stored in a locked cabinet.*Verify that purchase order matches requisition .Once the warehouse staff receives its copy of the purchase order; it should compare the purchase order to the initiating requisition to ensure that the correct items were order. Any incorrect purchase order information should be brought to the attention of the purchasing staff at once.*Reject unauthorized deliveries, to enforce the use of purchase orders for al inventory purchases, the receiving staff should be instructed to reject all deliveries for which there is no accompanying purchase order number.*Match receipts to purchase order authorization. Once an order is received, the warehouse staff should enter the receiving information into a receiving report and send the receiving report to the accounts payable department for later matching to the supplier invoice and purchase order, It should also send a copy of the report to the purchasing department for further analysis.*Cancel residual purchase order balances. Upon receipt of the receiving report from the receiving department, the purchasing staff compares it to the file of open invoices to determine which orders have not yet been received and which purchase orders with residual amounts outstanding can now be cancelled .Otherwise, additional deliveries may arrive well after the date when they were originally needed.*There-way matching with supplier invoice for payment approval. Upon receipt of the receiving report, the accounts payable staff matches it to the supplier invoice and authorizing purchase order to determine if the quantity appearing on the supplier invoice matches the amount received and that the price listed on the supplier invoice matches the price listed on the purchase order. The department pays suppliers based on the results of these matching processes.The next control is supplemental to the primary controls just noted for the inventory acquisition process.*Segregate the purchasing and receiving functions. Anyone ordering supplies should not be allowed to receive it, since that person could eliminate all traces of the initiation order and make off with the inventory .This is normally considered a primary control, but it dose not fit into the actual transaction flow noted earlier in Exhibit 4.1 and so is listed here as a supplemental control.*Require supervisory approval of purchase orders. If the purchasing staff has a low level of experience ,it may be necessary to require supervisory approval of all purchase order before they are issued, in order to spot mistake ,This approval may also be useful for large purchasing commitments.*Inform suppliers that verbal purchase orders are not accepted. Suppliers will ship deliveries on the basic of verbal authorizations,which circumvents the use of formal purchase orders. To prevent this, periodically issue reminder notices to all suppliers that deliveries based on verbal purchase orders will be rejected at the receiving dock.*Inform suppliers of who can approve purchase orders. If there is a significant perceived risk that purchase orders can be forged ,then tell suppliers which purchasing personnel are authorized to approve purchase orders and update this notice whenever the authorization list changes. This control is not heavily used, especially for large purchasing department where the authorization list constantly changes or where there are many suppliers to notify. Usually the risk of purchase order forgery is not perceived to that large.4-2 Control for basic inventory storage and movementThis section describes control for only the most basic inventory management system, where there is no perpetual inventory tracking system in place, no computerization of the inventory database ,and no formal planning system, such as manufacture resources planning(MRPII)or just-in –time(JIT). When there is no perpetual inventory tracking system in place, the key control tasks of the warehouse staff fall into four categories:1. Guard the gates .The warehouse staff must ensure that access to inventory is restricted, in order to reduce theft and unauthorized use of inventory .This also means that warehouse staff must accept onlyproperly requisitioned inventory and must conduct a standard receiving review before accepting any inventory.2. Orderly storage .All on-hand inventories must be properly organized, so it can be easily accessed, counted, and requisitioned.3.Accurate picking ,The production department depends on the warehouse for accurate picking of all items needed for the production process ,as is also the case for picking of finished goods for delivery to customers.4. Timely and accurate requisitioning, when there is no computer system or perpetual card file to indicate when inventory levels are too low, the warehouse staff must use visual reordering systems and frequent inventory inspections to produce timely requisitions for additional stock.Exhibit 4.2 expands on the general control categories just noted .In the general category of “guarding the gates,” controls include rejecting unauthorized deliveries as well as inspecting ,identifying ,and recording all receipts .The orderly storage goal entails the segregation of customer-owned inventory and the assignment of inventory to specific locations .To achieve the accurate picking goal calls for the use of a source document for picking ,while the requisitioning target requires the use of pre numbered requisitions and document matching .A number of supplement controls also bolster the control targets.The controls noted in the flowchart are described at greater length next, in sequence from the top of the flowchart to the bottom .Also; a few controls from the last section (concerning requisitions and receiving) are repeated in order to form a complete picture of all required controls.*Reject unauthorized deliveries .To enforce the use of purchase orders for all inventory purchase, the receiving staff should be instructed to reject all deliveries for which there is no accompanying purchase older number.*Conduct receiving inspections with a checklist .The receiving staff is responsible for inspecting all delivered items .if staff members perform only a perfunctory inspection all delivered item .If staff members perform only a perfunctory inspection ,then the company is at risk of having accepted goods with a variety of problems .To ensure that a complete inspection is made ,create a receiving checklist describing specific inspection points ,such as timeliness of the delivery ,quality ,quantity ,and the presence of an authorizing purchase order number .Require the receiving staff to initial each item on the receiving checklist and then file it with the daily receiving report.*Identify and tag all received inventory .Many inventory items are difficult to identify once they have been removed from their shipping containers ,so it is imperative to properly identify and tag all received items prior to storage.*Put away items immediately after receipt .It is difficult for the warehouse staff to determine whether more inventory should be requisitioned if the inventory is sitting in the receiving area rather than in its designated location. Consequently, a standard part of the receiving procedure should be to put away items as soon after receipt as possible.*Conduct daily reordering review .When there is no perpetual inventory system ,the only way to ensure that sufficient quantities are on hand for expected production levels is to conduct a daily review of the inventory and place requisitions if inventory items have fallen below predetermined reorder points.*Issue pre numbered requisitions to the purchasing department .The warehouse should issue only pre numbered requisitions to the purchasing department .By doing so, the warehouse staff can maintain a log of requisition numbers used and thereby determine if any requisitions have been lost in transit to the purchasing department.*Verify that purchase order matches requisition, once the warehouse staff receives its copy of purchase order, it should compare the purchase order to the initiating requisition to ensure that the correct items were ordered .And incorrect purchase order information should be brought to the attention of the purchasing staff at once.译文:存货管理控制最佳实务概述:存货的采购、处理、和装运过程涉及很多先进的系统,所有这些都需要不同类型的控制措施。
译文二MRP和MRPⅡ在本文中,我们将介绍MRP和MRPⅡ的相关内容,从宏观了解到微观分析,由整体到部分,这样我们就可以更好的把握ERP的精华和要点。
1 物料需求计划(MRP)(1) MRP的定义MRP (MaterialRequirements Planning,物料需求计划) MRP是解决既不出现短缺又不积压库存的物料管理系统。
是一种将库存管理和生产进度计划结合为一体的计算机辅助生产计划管理系统。
它以减少库存量为目标,统筹地为制造业管理者提供满足生产计划需要的物资供应手段。
(2) MRP基本构成1)主生产计划(Master Production Schedule, 简称MPS)主生产计划是确定每一具体的最终产品在每一具体时间段内生产数量的计划。
这里的最终产品是指对于企业来说最终完成、要出厂的完成品,它要具体到产品的品种、型号。
这里的具体时间段,通常是以周为单位,在有些情况下,也可以是日、旬、月。
主生产计划详细规定生产什么、什么时段应该产出,它是独立需求计划。
主生产计划根据客户合同和市场预测,把经营计划或生产大纲中的产品系列具体化,使之成为展开物料需求计划的主要依据,起到了从综合计划向具体计划过渡的承上启下作用。
2)产品结构与物料清单(Bill of Material, BOM)MRP系统要正确计算出物料需求的时间和数量,特别是相关需求物料的数量和时间,首先要使系统能够知道企业所制造的产品结构和所有要使用到的物料。
产品结构列出构成成品或装配件的所有部件、组件、零件等的组成、装配关系和数量要求。
它是MRP产品拆零的基础。
3)库存信息库存信息是保存企业所有产品、零部件、在制品、原材料等存在状态的数据库。
在MRP系统中,将产品、零部件、在制品、原材料甚至工装工具等统称为“物料”或“项目”。
为便于计算机识别,必须对物料进行编码。
物料编码是MRP系统识别物料的唯一标识。
(3)MRP基本原理“不出现短缺”和“降低库存”是生产中遇到的两个互相矛盾的目标。
本科生毕业设计 (论文)外文翻译原文标题Accounting Information Sysetem:Education And Research Agenda译文标题会计信息系统:教育和研究议程作者所在系别xxx作者所在专业xxx作者所在班级xxx作者姓名xxx作者学号xxxx指导教师姓名xxxx指导教师职称xxx完成时间2011 年12 月译文标题会计信息系统:教育和研究议程原文标题Accounting Information Sysetem:Education And Research Agenda作者The Malaysian Instituteof Accountants译名马来西亚会计研究所国籍马来西亚原文出处Malaysian Accounting Review.2009:62-79.摘要在很多方面,信息技术革命已经改变了会计实践,使得对具有丰富信息技术的会计师需求更大。
重要的是,这些新的变化为会计信息系统(AIS)研究人员提供了令人兴奋的研究机会。
本文摘要旨在解决双方对AIS教育及研究的有关问题,也试图对AIS的课程设计和AIS的研究方向提供指导。
就AIS教育而言,本文揭示了,全球会计信息系统课程还是一门知识及技能整合并不充分的课程,这样导致企业当前实际需要的毕业生远远不够。
从研究入手,本文以有关AIS定义、范围和范畴的讨论作为开始。
一般来说,虽然IT革命提供了各种研究机会,但AIS 的研究对会计或信息系统研究和实践方面,只作出了非常有限的贡献。
为了达到这一目的,本文提出了一些研究人员的建议。
首先,AIS研究者需要以一个更广阔的视角来透视AIS,例如:AIS技术对会计、审计、税务各个领域的影响,应被考虑在AIS研究范围内。
其次,研究人员除了在AIS领域之外,至少还要专注一个其他领域的会计,例如财务报告、管理会计、审计和税收等,以此来作出高质量的研究成果。
最后,希望本文提出的观点,会计专业人士和学者能就此发起辩论,尤其是AIS讲师,通过加强目前的AIS课程,作出一个对会计专业和商业惯例都有显著影响的AIS研究。
会计信息系统小型企业在美国的比重很大。
尽管大多数公司都是小型企业,但是美国的大多数研究主要是研究大型跨国公司。
在美国和其他州,从高科技到特许经营权,小型企业是重要的实体。
这些企业家负担不起雇大会计师事务所审计咨询建议,如给股东的金融股、或关闭他们的企业等建议的费用,但是他们需要准确的会计信息来生存。
这就是为什么他们依靠会计信息系统(AIS)进行日常的管理决策。
我们想要发现他们怎么选择一个系统,使我们感到惊奇的是,这并不全是成本的因素。
首先,我们将简要的解释一下整个研究,已经有人为小型企业做过AIS的研究,然后解释研究结果。
在1999年,James Thong提出,在企业选择会计信息系统时,业务规模是最有意义的标准。
虽然他的研究缺少决策变量,但是解释了为什么企业家使用会计信息系统,却没有提及小型企业正在使用的具体软件。
另一项研究,是1998年Falconer米切尔,加文·里德,朱丽亚史密斯进行的,连接中小企业使用的管理会计信息进行成功或失败的融资。
此外,他们指出,因为大量的小型企业的存在,这些中小企业是否继续是一个至关重要的商业环境。
这些文章回答了重要的研究问题,但研究还需要中小企业使用何种会计信息系统软件的具体数据,这就是我们调查的目的和要做的事。
C.J. Goldberg提出,小企业可以选择各种不同的会计信息系统软件满足各行各业的需求,但企业家通常没有时间去研究所有选择。
我们的研究提供了小型企业业主看重何种会计信息系统软件的原因。
毕竟,大型企业往往只有销售人员根据“企业家”指南,从不同的软件公司调查,然后给企业家建议买什么软件。
根据“企业家”指南选择的软件会提供给企业家尽可能一样多的有用信息,我们学习了许多小企业类型软件的使用和企业家如何使用它。
此外,我们要求调查什么因素使他们对软件感到满意。
这个实验测试了以下两种假设:假设一:满意的会计软件并不依赖品牌。
假设二:满意度与员工软件技能成正比,不取决于类型的业务(独资、合伙、公司)。
外文翻译:办公自动化系统原文来源:Jorge Cardoso. Encyclopedia of Medical Devices and Instrumentation[M]. Second Edition. John Wiley&Sons. Inc. 2006. 149~157.译文正文:介绍这篇文章的目的是从企业专家观点的角度来帮助某些领域如医疗保健,工程学,销售,制造业,咨询和会计的人们了解办公自动化系统。
因为具有办公自动化系统的个体组织在今天的商业世界中几乎是难免的因而这显得很重要。
个人电脑的广泛使用与图象驱动的操作系统的发展一道给了人们形象化和操作信息一个更加自然和更加直觉的方式。
从文字处理软件到电子表格,这些应用被发展了,采取这些新的操作系统的好处,导致了人们对电脑使用的增加和对个人电脑的接受,这极大地改变了组织的处理日常业务的方式。
医疗保健企业包含跨越不同的小组和组织的复杂过程。
这些过程涉及临床和管理工作、大量数据及很大数量的患者和人员。
任务可以由人或自动化系统执行。
在后一种情况下,这些任务是由多种软件应用程序和多个不同种类的信息系统支持和分配的。
发展自动处理这些过程的系统,在提高医疗企业的效率中越来越扮演一个重要角色。
办公自动化系统(OAS)是基于计算机的,用于执行各种各样的办公操作,例如文字处理,电子表格、电子邮件和视频会议的自动化信息系统。
这些不同的办公自动化系统实现了办公室内许多管理工作的自动化,通常集中在个人和集体工作的可重复性和可预测性方面。
经理、工程师和职员雇员越来越频繁地使用它们来提高效率和生产力。
他们支持工作者的一般活动并且强调生产办公室工作者执行的以文件为中心的任务的自动化。
OAS包含了一套广泛的能力并且为电子工作场所提供许多技术支持。
OAS被集中使用于支持办公室工作者的信息和通信需要,被组织用于支持白领工作者也显示出了重要作用。
历史角度办公自动化系统在早期集中在所有办公室的一般需求中,如阅读和写作。
建筑施工进度管理论文中英文资料外文翻译文献Introduction本文提供了一些关于建筑施工进度管理的论文资料和外文翻译文献,旨在帮助读者更好地了解该领域的研究进展和方法。
论文资料1. 标题:Construction Project Scheduling and Control标题:Construction Project Scheduling and Control- 作者:Saleh A. Mubarak- 出版年份:2017- 摘要:该论文介绍了建筑施工项目的进度管理和控制方法,包括施工进度计划、进度控制和监督、关键路径法等。
通过案例研究和实践经验,论文讨论了进度管理的关键问题和解决方案。
2. 标题:A Critical Path Method Scheduling Framework for Construction Projects标题:A Critical Path Method Scheduling Framework for Construction Projects- 作者:Adbullah Almomani- 出版年份:2019- 摘要:该论文提出了一种基于关键路径法的建筑施工项目进度管理框架。
通过详细介绍关键路径法和相关工具,论文指导了如何使用该方法进行施工进度规划和控制,并提出了一些改进措施以应对项目变化和不确定性。
外文翻译文献1. 标题:Construction Progress Control Using Earned Value Method标题:Construction Progress Control Using Earned Value Method- 作者:Eftychios T. Pavlos- 出版年份:2018- 摘要:该文献介绍了一种利用挣值法进行建筑施工进度控制的方法。
通过将实际完成工作的价值与计划完成工作的价值进行比较,文献阐述了如何评估施工项目的进度状况,并提出了一套综合指标用于监测和控制施工进度。
英文原文The Source Of Article:Russ Basiura, Mike BatongbacalManagement Information SystemIt is the MIS(Management Information System ) that we constantly say that the management information system , and is living to emphasize the administration , and emphasizes that it changes into more and more significantly and more and more is universalized in the contemporary community of message . MIS is a fresh branch of learning, and it leaped over several territories, and for instance administers scientific knowledge, system science, operational research, statistic along with calculating machine scientific knowledge. Is living on these the branches of learning base, and takes shape that the message is gathered and the process means, thereby take shape the system that the crossbar mingles.1. The Management Information System Summary20 centuries, in the wake of the flourishing development of whole world economy, numerous economists propose the fresh administration theory one by one. Xi Men propose the administration and was dependent on idea to message and decision of strategic importance in the 50’s 20 centuries. The dimension of simultaneous stage is admitted issuing cybernetics, and he thinks that the administration is a control procedure. In 1958, Ger. write the lid: “ the administration shall obtain without delay with the lower cost and exact message, completes the better control “. This particular period, the calculating machine starts being used accountancy work. The data handling term has risen.In 1970, Walter T.Kennevan give administration that has raised the only a short while ago information system term to get off a definition: “ either the cover of the book shape with the discount, is living appropriately time to director, staff member along with the outside world personnel staff supplies the past and now and message that internal forecasting the approaching relevant business reaches such environment, in order to assist they make a strategic decision”. Is living in this definition to emphasize, yet does not emphasize using the pattern, and mention the calculating machine application in the way of the message support decision of strategic importance.In 1985, admonishing information system originator, title Buddhist nun Su Da university administration professor Gordon B.Davis give the management information system relatively integrated definition, in immediate future “ administer the information system is one use calculating machine software and hardware resources along with data bank man - the engine system.It be able to supply message support business either organization operation, administration or the decision making function. Comprehensive directions of this definition management information system target and meritorious service capacity and component, but alsomake known the management information system to be living the level that attains at that time.1.1 The Developing History of MISThe management information system is living the most primarily phase is counting the system, the substance which researched is the regular pattern on face between the incremental data, it what may separate into the data being mutually related and more not being mutually related series, afterwards act as the data conversion to message.The second stage is the data are replaced the system, and it is that the SABRE that the American airline company put up to in the 50’s 20 centuries subscribes to book the bank note system that such type stands for. It possess 1008 bank note booking spots, and may access 600000 traveler keep the minutes and 27000 flight segments record. Its operation is comparatively more complex, and is living whatever one “spot ”wholly to check whether to be the free place up some one flight numbers. Yet through approximately attending school up to say, it is only a data and replaces the system, for instance it can not let know you with the bank note the selling velocity now when the bank note shall be sell through, thereby takes remedying the step. As a result it also is administer information system rudimentary phase.The third phase is the status reports system, and it may separate into manufacture state speech and service state and make known and research the systems such as status reports and so on. Its type stands for the production control system that is the IBM corporation to the for instance manufacture state speech system. As is known to all, the calculating machine corporation that the IBM corporation is the largest on the world, in 1964 it given birth to middle-sized calculating machine IBM360 and causes the calculating machine level lift a step, yet form that the manufacture administration work. Yet enormously complicatedly dissolve moreover, the calculating machine overtakes 15000 difference components once more, in addition the plant of IBM extends all over the American various places to every one components once more like works an element, and the order of difference possess difference components and the difference element, and have to point out that what element what plant what installation gives birth to, hence not merely giving birth to complexly, fitting, installation and transportation wholly fully complex. Have to there be a manufacture status reports system that takes the calculating machine in order to guarantee being underway successfully of manufacture along with else segment as the base. Hence the same ages IBM establish the systematic AAS of well-developed administration it be able to carry on 450 professional work operations. In 1968, the corporation establishes the communal once more and manufactures informationsystem CMIS and runs and succeeds very much, the past needs 15 weeks work, that system merely may be completed in the way of 3 weeks.It is the data handling system that the status reports system still possess one kind of shape , and that it is used for handles the everyday professional work to make known with manufacture , and stress rests with by the handwork task automation , and lifts the effectiveness with saves the labor power . The data handling system ordinarily can not supply decision of strategic importance message.Last phase is the support systems make a strategic decision, and it is the information system being used for supplementary making a strategic decision. Thatsystem may program and the analysis scheme, and goes over key and the error solve a problem. Its proper better person-machine dialogue means, may with not particularly the personnel staff who have an intimate knowledge of the calculating machine hold conversation. It ordinarily consists of some pattern so as to come into being decision of strategic importance message, yet emphasize comprehensive administration meritorious service capacity.1.2 The Application of Management Information SystemThe management information system is used to the most base work, like dump report form, calculation pay and occurrences in human tubes and so on, and then developing up business financial affairs administrations and inventory control and so on individual event operational control , this pertains to the electron data handling ( EDP Data Processing ) system . When establish the business data bank, thereby possess the calculating machine electric network to attain data sharing queen , the slave system concept is start off , when the implementation the situation as a whole is made program and the design information system ,attained the administration information system phase . In the wake of calculating machine technique progress and the demand adjust the system of people lift further, people emphasize more furthermore administer the information system phase. Progress and people in the wake of the calculating machine technique lift at the demand adjust the system further, people emphasize more furthermore to administer the information system whether back business higher level to lead makes a strategic decision this meritorious service capacity, still more lay special emphasis on the gathering to the external message of business and integrated data storehouse, model library , means storehouse and else artificial intelligence means whether directly to decision of strategic importance person , this is the support system ( DDS ) mission making a strategic decision.There is the part application that few business start MIS inner place the limit of the world at the early da ys of being living in the 70’s 20 centuries. Up at the moment, MIS is living, and there be the appropriatePopularization rate in every state nation in world, and nearly covered that every profession reaches every department.1.3 The Direction of MIS DevelopmentClose 20 curtains; external grand duke takes charge of having arisen3 kinds of alternations:A. Paying special attention to the administration being emphasized toestablishing MIS’s system, and causing the administration technique headfor the ageing.B. The message is the decision of strategic importance foundation, and MISsupplies the message service in the interest of director at all times.C. Director causes such management program getting in touch with togetherwith the concrete professional work maneuver by means of MIS. not merelybig-and-middle-sized business universally establish MIS some small-sizebusiness also not exceptions of self, universally establish the communal datanetwork, like the electronic mail and electron data exchange and so on, MISsupplied the well support environment to the application of Intranet’stechnique to speedily developing of INTERNET especially in the past fewyears in the interest of the business.Through international technique developme nt tendency is see, in the 90’s 20 centuries had arisen some kinds of brand-new administration technique.1. Business Processes Rebuild (BPR)A business should value correctly time and produce quality, manufacturing cost and technical service and so on several section administrations, grip at the moment organization and the process compose once more,andcompletes that meritorious service capacity integrationist, operation processization and organization form fluctuation. Shall act as the service veer of middle layer management personnel staff the decision of strategic importance of the director service?2. Intelligentization Decision Support System (IDSS)The intelligentization decision of strategic importance support system was sufficiently consider demand and the work distinguishing feature of business higher level personnel staff.3. Lean Production (LP)Application give birth to on time, comprehensive quality control and parallel project that picked amount is given birth to and so on the technique, the utmost product design cutting down and production cycle, raise produce quality and cuts down the reproduced goods to reserve, and is living in the manufacture promote corps essence, in order to meet the demand that client continuously changes.4. Agile Manufacture (AM)One kind of business administration pattern that possess the vision, such distinguishing feature is workers and staff members’ quality is high, and the organization simplifies and the multi-purpose group effectiveness GAO message loading is agile and answers client requires swiftly.2. The Effect To The Business Administration of MIS DevelopmentThe effect to the business administration of the management information system development is administered the change to business and business administration of information system development and come into being and is coming into being the far-reaching effect with.Decision of strategic importance, particularly strategic decision-making may be assisted by the administration information system, and its good or bad directly affects living and the development up the business. The MIS is impeding the orientation development that the administration means one another unites through quality and ration. This express to utilize the administration in the calculation with the different mathematical model the problem in the quantitative analysis business.The past administer that the problem is difficult to test, but MIS may unite the administration necessaries, and supply the sufficient data, and simulates to producethe term in the interest of the administration.In the wake of the development of MIS, much business sit up the decentralized message concentration to establish the information system ministry of directly under director, and the chief of information system ministry is ordinarily in the interest of assistant manager’s grade. After the authority of business is centralized up high-quality administration personnel staff’s hand, as if causing much sections office work decrease, hence someone prophesy, middle layer management shall vanish. In reality, the reappearance phase employed layer management among the information system queen not merely not to decrease, on the contrary there being the increase a bit.This is for, although the middle layer management personnel staff getting off exonerate out through loaded down with trivial details daily routine, yet needs them to analyses researching work in the way of even more energy, lift further admonishing the decision of strategic importance level. In the wake of the development of MIS, the business continuously adds to the demand of high technique a talented person, but the scarce thing of capability shall be washed out gradually. This compels people by means of study and cultivating, and conti nuously lifts individual’s quality. In The wake of the news dispatch and electric network and file transmission system development, business staff member is on duty in many being living incomparably either the home. Having caused that corporation save the expenses enormously, the work efficiency obviously moves upward American Rank Zeros corporation the office system on the net, in the interest of the creativity of raise office personnel staff was produced the advantageous term.At the moment many countries are fermenting one kind of more well-developed manufacturing industry strategy, and become quickly manufacturing the business. It completely on the basis of the user requirement organization design together with manufacture, may carry on the large-scale cooperation in the interest of identical produce by means of the business that the flow was shifted the distinct districts, and by means of the once more programming to the machinery with to the resources and the reorganization of personnel staff , constituted a fresh affrication system, and causes that manufacturing cost together with lot nearly have nothing to do with. Quickly manufacturing the business establishes a whole completely new strategy dependence relation against consumer, and is able to arouse the structure of production once more revolution.The management information system is towards the self-adoption and Self-learning orientation development, the decision procedure of imitation man who is be able to be better. Some entrepreneurs of the west vainly hope that consummate MIS is encircles the magic drug to govern the business all kinds of diseases; Yet also someone says, and what it is too many is dependent on the defeat that MIS be able to cause on the administration. It is adaptable each other to comprehend the effect to the business of MIS, and is favor of us to be living in development and the research work, and causes the business organization and administer the better development against MIS of system and administration means , and establish more valid MIS.英文翻译文章的出处:Russ Basiura, Mike Batongbacal管理信息系统管理信息系统就是我们常说的MIS(Management Information System), 在强调管理,强调信息的现代社会中它变得越来越重要、越来越普及。