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关联交易及利润操纵的英文文献就(带中文译文)

THE PROFIT AND ITS MANIPULATION

Masca Ema

Universitatea “Petru Maior”, Tg. Mures, bld. 1 Decembrie 1918, nr. 13/10, 0265266237, E-mail:

masca_ema@https://www.wendangku.net/doc/019738101.html,

In the light of recent corporate scandals, accounting today as an objective way of presenting economic reality is suffering from a real crisis of confidence. Central to the Anglo-Saxon system of corporate governance, it has been pushed into the public spotlight, where its impartiality and objectivity is being questioned.

Keywords: profit, manipulation, management

The Positive Accounting Theory and profit manipulation

Even though most of the scandals have taken place in the United States, the crisis of confidence has had an impact far beyond U.S. borders, as the Anglo-Saxon system of governance is spreading throughout continental Europe and particularly in France.

In order to contain the crisis, the United States and France are committed to institutional and legal reform. Moreover, those identified as having perpetrated such manipulation, essentially auditors and financial directors, have been legally sanctioned. We should nonetheless question whether these legal and legislative measures will be sufficient to restore long-term confidence in the system. Bernard Collase is as king himself if shouldn’t the social dimension of the issue be taken into account? Isn’t it necessary first to understand the reasons behind profit manipulation and how it functions before changing legislation?

Tenants of Positive Accounting Theory have represented the mainstream of accounting research since the early 80s. They see profit manipulation, which they euphemistically call “earnings management”, from an exclusively economic standpoint.

How and why do management controllers take part in profit manipulation?

That shareholder pressure leads management controllers to manipulate their firm’s profits. Going beyond individual responsibility, the organization imposed on a company by its shareholders with the aim of respecting criteria of Anglo-Saxon corporate governance is itself the cause of accounting manipulation at all levels.

First, we will define the notion of “earnings management”, present a range of practices, and assess the role of management controllers in this phenomenon. We will observe that management controllers implement different methods for manipulating profit.

Skill in profit manipulation enables management controllers to gain legitimacy in the eyes of managers working in a cultural context that is traditionally difficult for them. They soon become indispensable strategic allies playing the role of arbiter between the markets’ short-sightedness and the imperatives of operational management.

Schipper proposes a representative academic definition of profit manipulation that she refers to as “earnings management”, similarly to the vast majority of literature on this subject. She defines profit manipulation as: “a purposeful intervention in the external financial reporting process, with the intent of obtaining some private gain”. Healy and Wal hen identify two main incentives for profit manipulation: contracts written in terms of accounting numbers; and capital market expectations and valuation.

The first perspective is supported by the tenants of Positive Accounting Theory. They suggest that contracts between the firm and its stakeholders create incentives for earnings management. Precisely, they propose three hypotheses: the bonus plan hypothesis (directors who benefit from bonuses tied to profits are more prone to using accounting techniques that transfer future profits into the present); the debt/equity hypothesis (the more a company is in debt, the more it is in its interest to focus on present earnings because debt covenants, common in the United States, require certain levels of profitability); and the political cost hypothesis (the larger a company, the more it is in its interest to postpone its profits until a future accounting period to face any risk of burdensome legislation being implemented).

The second perspective suggests that the goal of earnings manipulation is to be in line with the expectations of the financial markets. Dechow and Skinner underline that academics have mainly focused on contractual incentives, much more than on the influence of capital markets on earnings managemen t and that “this focus has been sustained by the assumption that markets are efficient”.

Profit manipulation can take two forms: earnings management and falsification. Earnings management involves postponing the period affected by an operation by changing the measurement methods, speeding up a sale or delaying a purchase.

Here, we can make out in the background earnings management as limited to manipulating accounting figures,rather than to profit manipulation that involves acting on real business situations. Falsification involves disclosing wrongful data. In this case, such actions may be considered criminal. However, the fine line between these two types of manipulation remains blurred.

Several profit manipulation strategies can be applied: smoothing reduces the variance of earnings and therefore to reduce perceived risk; big bath accounting wipes the slate clean for a new appointed director; or quite simply opportunistic management, the phenomenon supported by tenants of Positive Accounting Theory.

Some o f these techniques are the privilege of “headquarters” level, i.e. boardrooms deciding to manipulate corporate results so that consolidated accounts provide the “expected” figures. Other practices presented beloware also used at other levels in the organizations.

Positive Accounting Theory researchers almost exclusively focus on top-management level profit manipulation.

We deny the hypothesis according to which the director is alone in making accounting decisions. Internal contracting, most often covered in Positive Accounting Theory, deals with the compensation hypothesis. In this area, results from different studies are contradictory. Few studies in the context of Positive Accounting Theory look at internal earnings management. Smoothing could be destined to (1) external users of financial statements, such as investors and creditors, and (2) management itself. More specifically, as far as management is concerned, it

should be noted that the motivation to smooth income is not confined to top management. Lower management may attempt to smooth to look good to the top management. They may try to meet predetermined budgets, which in addition to serving as forecasts, also act as performance yardsticks. That most business unit managers manipulate the performance of their units.

There are few empirical studies on internal profit manipulation. Pressure to reach net earnings or budgeted expenses encourages managers to move earnings from year to year by manipulating the accounts. That profit manipulation depends in large part on the forecasting process. In fact, at each level in the organization expectations may be established in one of three ways. Firstly, an independent estimate can be reached independently from any other in the organization. Secondly, an estimate can be reached by aggregating estimates made by lower levels in the organization. Thirdly, an estimate can be reached by disaggregating a higher level estimate. That one response to failure in reaching forecasts is creative book-keeping - there was evidence of a cross allocation of costs in order to protect units from external criticism and to protect reputation.

The organization of such protection was an imaginative task for the accounting staff.

Lastly, another factor which explains profit manipulation: the result of these case studies indicates that the interdependence of forecasts at different levels when forecasts have been made by disaggregating may encourage managers to take a series of defensive positions and make the information and reporting systems opaque. How much profit manipulation takes place does not only depend on how accounting is used to evaluate the performance of managers and their pay but also how forecasts are made that will be used as a baseline for such performance appraisal. Thus, the remuneration hypothesis put forward in the Positive Accounting Theory does not suffice to explain internal profit manipulation.

The agency model in a French context

Profit manipulation performed by management controllers must be put in perspective. The Anglo-Saxon model of corporate governance is consistent with a specific cultural context, and lends factual data, and therefore accounts, a special status. Indeed, the American approach to collecting and handling factual data is intimately tied to the American way of life. Judicial or quasi-judicial procedures, which are held in high esteem, give fundamental value to material proof. The way data is collected and used reflects the American preference for accounts that everyone should render public. Accounting statements correspond perfectly to this way of thinking.

The French distinguish two roles factual data is likely to play: enabling us to understand better how things work; and providing a means of assessing people. In the French system, confusing these two roles (which is perfectly legitimate in the United States) generates resistance. The controller’s sense of responsibility alone (meaning what he feels responsible for, and not what he needs to account for) makes him pay attention to information he receives. The French model hardly encourages us to judge each person on the basis of such data and is opposed to superiors demanding accounts that are too stringent. That subordinates may protect themselves from all hierarchical “interference” by surrounding their a ctivity in a shroud of opacity is not considered an illegitimate act.

As a consequence, it is the legitimacy of accounts that lies at the heart of the debate in a French context. In general, accounts can be seen as perfectly legitimate by an individual, when they are only seen as signals enabling him to see clearly the direct and indirect consequences of his

actions, leaving him room to draw his own conclusions. Such an approach seems well adapted to the way one’s sense of duty is expressed in French societ y. It is expected that accounts would encourage stakeholders in their actions to take into account what a narrow-minded or short-term vision of their responsibilities would lead them to neglect.

In the Anglo-Saxon model of governance, accounts are part of a conception, which completely opposes what would most likely be accepted in France. Designed as strictly financial instruments and short-term assessment criteria, they lose all legitimacy. Since factual data in France has no sacred value, changing or inventing it does not constitute a major transgression. From that point on, manipulating accounts seems to be an ethical practice, almost natural, an act so anchored in everyday values that individuals may not even be aware of it.

The relevance of Positive Accounting Theory

Positive Accounting Theory, which studies accounting choices, has been overly interested in earnings management. Despite this attention, academic research has shown limited evidence of earnings management.

We focus on two points: the methodology chosen, and the model of man.

Theory positions itself in an objective perspective which consists in discerning earnings management from accounting documents, and checking the validity of economic hypotheses formulated on the behavior of managers regarding earnings management.

Moreover, Positive Accounting Theory researchers examine large samples of firms to make general statements about earnings management. Dechow and Skinner argue that researchers “tend to use statistical definition of earnings manage ment that may not be very powerful in identifying earnings management”, and conclude that “the current research methodologies simply are not that good at identifying earnings management”.

The study of accounting is a social science, an accounting theory that seeks to explain and predict accounting cannot divorce accounting research from the study of people. The contracting approach to studying accounting requires researchers to understand the incentives of contracting parties. The positive accounting literature explains why accounting is used and provides a framework for predicting accounting choices; choices are made in terms of individual objectives and the effects of accounting methods on the achievement of those objectives.

Aren’t agency theoreticians victims of “scholastic fallacy” by portraying man as a rational calculator in all situations? Whilst studying the social realm can only be achieved by considering that social agents don’t just do any old thing, that they are not mad, and that they don’t act without purpose, this doesn’t necessarily mean they are opportunists. We have sought to understand practices, to find the reasons that drive people to act as they do.

We have noted that management controllers give reasons for manipulating profits that differ according to their position: a search for legitimacy or an ethical stance. We cannot therefore reduce this behaviour to the level of opportunism as put forward by Positive Accounting Theory. Trying to predict behavior without trying to understand it is an illusion. This way of modelling behavior therefore teaches us very little about what drives the behavior of accounting

decision-makers. Does the Positive

Accounting Theory acceptance and use by the scientific community necessarily imply its validity? Is this not simply the shadow of economic imperialism passing over the field of accounting research ?

References:

1. Colasse B. Auditer, une mission impossible? Sociétal 2003; No. 39, http://www.societal.fr

2. Dechow P, Skinner DJ. “Earnings management: reco nciling the views of accounting academics,

practitioners, and regulators”, “Accounting Horizons”, No. 14, 2000,

3. Lambert, C. and Sponem, S., “Corporate governance and profit manipulation: a French field study”,

“Critical Perspectives on Accounting”, No. 16, 2005,

4. Ristea, M., Olimid, L., Calu, A., “Sisteme contabile comparate”, Corpul Contabililor Autorizatidin

Romania, Bucuresti, 2006

http://steconomice.uoradea.ro/anale/volume/2007/v2-finances-accounting-and-banks/95.pdf February 23,2012

利润及其操纵

摘要：最近的公司丑闻表明，会计作为现今一种体现经济事实的客观的方式，其正遭受到信任危机。作为盎格鲁—撒克逊的公司治理体系的核心，它已经成为公众关注的焦点，其公正性和客观性正受到质疑。

关键词：利润，操纵，管理

积极会计理论和利润操纵

尽管大部分的丑闻发生在美国，但信任危机的影响已远远超出了美国边界，盎格鲁—撒克逊治理体系席卷整个欧洲大陆，特别是在法国的盛行。

为了遏制危机，美国和法国都致力于体制与法律的改革。此外，被认定为进行了这样的操纵的审计师及财务董事都已经受到法律制裁。不过，我们应该质疑这些法律和立法措施是否将足以恢复系统的长期信心。Bernard ? Collase反复问自己，是否不应该考虑社会层面的问题呢？是不是有必要先了解背后操纵利润的原因，以及它如何在法律改变前运作？

积极会计理论是80年代初以来的会计研究的主流。他们从纯经济的角度来看利润操纵，并委婉地称之为“盈余管理”。

为什么管理层要操纵利润？来自于股东的压力使得管理层需要去操纵其公司的利润。其股东为了遵循盎格鲁—撒克逊治理体系的目标而对公司施压，这就使得各个层次上均出现了会计操纵。

首先，我们将会以一系列目前常见的方法来定义“盈余管理”的概念，并评估管理层在这种现象中所起的作用。我们将研究管理层实施操纵利润而采用的不同方法。利润操纵的技能，使得管理层能在经理人员眼中找到合法性。而这些在传统的文化背景下，对他们而言是十分困难的。他们很快就成为不可或缺的战略盟友，在市场的短视和经营管理的必要性之间扮演仲裁者的角色。

Schipper提出了一个有代表性的学术定义，即“盈余管理”。在这一问题上，大多数文献的表述是像类似。他对于利润操纵所下的定义为：“在对外财务报告的过程中有目的的干预，并获得一些私利的意图”。 Healy 和Walhen认为两个操纵利润的主要诱因是：账面的会计数字和资本市场的预期和估值。

第一个观点是被积极会计理论的拥护者所支持。他们认为，公司及其利益相关者之间的合同为盈余管理创造激励。准确地说，他们提出了三种假设：奖金计划假设（董事将从利润中获得奖金，这使得其更容易使用会计方法，未来的利润转移到当前）；债务/权益假说（公司的债务越多，则它越关注当前的盈利水平，因为在美国债务契约都需要维持一定的盈利水平）；政治成本假说（公司越大，则它越愿意推迟的利润到未来的会计期间，以面对任何正在实施的繁重的立法的风险）。

第二个观点认为，利润操纵的目标是要符合金融市场的预期。Dechow和Skinner强调，学者的研究主要集中在合同的激励机制，而不仅局限在资本市场盈余管理的影响，这个观点的假设是市场是持续有效的。利润操纵行为可以采取两种方式：盈余管理和伪造。盈余管理涉及是一个推迟期间的操作，通

过计量方法的改变，加快销售或推迟购买来影响利润。在这里，我们的盈余管理仅限操纵会计指标，而不是人为操纵涉及到作用于实际的业务情况的利润。伪造涉及披露错误的数据。在这种情况下，这种行为可能被视为犯罪。然而，利润操纵于两种类型的之间的界限目前仍然是模糊。

可应用几种利润操纵策略有：平滑地减少收益的方差，从而降低可感知风险；大浴盆操作，委任新的董事或采用简单的机会主义管理，这些方法被积极会计理论所支持。其中的一些技术是处于首要位置上的，换而言之，董事会决定操纵公司业绩以使得账目能提供“预期”的数字。下面介绍的其他做法也可用于组织中其他层次。

积极会计理论的研究者几乎全部集中于高层管理的利润操纵。

积极会计理论的研究者几乎全部集中于高层管理的利润操纵。我们拒绝由董事单独进行会计决策的假设。内部承包是积极会计理论中最常见的内容，其用来处理弥补假说。在这方面，从不同的研究结果是矛盾的，而积极会计理论研究内部收益管理方面的较少。缓和可能是注定（1）财务报表的外部使用者，如投资者和债权人（2）管理者自身。更具体地说，应该指出的是，缓和收入的动机并不局限于高层管理人员。较低层的管理人员可能会试图高层管理人员。他们可能会尽量满足预定的预算，预算除了有预测功能，也可作为评价的尺度。大多数的业务部分经理人员仅操纵其所属的部门。

很少有关于内部利润操纵的积极研究。来自实现净利润或预算开支的目标的压力，这使得经理人员通过操纵账目来将盈利在个年度间转移。利润操纵很大程度上取决于企业的预测活动。事实上，企业每个层级的预测活动都是建立在以下三种方法中的一种之上：首先，一个独立的估计可以使结果独立于企业中的其他部门。其次，上一级估计可以由下级组织所作的估计汇总得到。第三，估计可以通过分解达到更高的水平估。一个在未能达到预期的反应，是做创造性的账簿记录作为成本交叉分配的证据，以防止来自外部的批评的单位和保护声誉。

这种组织保护的方式是对会计人员想象力的挑战。

最后，还有另一个因素可解释利润操纵：一些案例研究的结果表明，不同层次的预测相互依赖而当预测被分解时，可能会鼓励经理采取了一系列的防御措施，使信息和报告制度变得不透明。多少利润操纵发生并不但取决于如何评价的管理人员的业绩和影响他们的薪酬，而且也将影响作为绩效考核基准的选择。因此，积极会计理论所提出的薪酬假说并不足以解释内部利润操纵。

代理模式在法国情况

管理层的利润操纵行为必须被正确地看待。盎格鲁—撒克逊公司治理体系应当与一个特定的文化背景、实际数据、那些账户和特殊的地位相一致。事实上，用美国的方法来收集和处理实际数据这是美国人的生活方式密切相关的。崇高的司法或准司法程序能为证明材料提供基本价值。数据收集和使用的方式反映对于账户美国式的偏好，每一个人都想公开。会计报表完全符合这种思维方式。法国式区分两种实际数据的方法像是：使我们更好地理解事情是如何工作，并提供了一个可评价人的手段。在法国的制度中，混淆这两个情况（而这在美国是完全合法的）会产生冲突。管理层法人责任意识，会使他注意他收到的信息（这意味着什么，他认识到了什么他的负责，而不是他所需要负的责任）。法国模式很难鼓励我们每个人对这些数据的基础上判断，反而上级的要求过于严格的。下属们可能会将他们的工作至

于一个不透明的保护罩中来保护他们自身，但这样做却不会被视为非法行为。

因此，在法国方面的争论的核心在于账户的合法性。在一般情况下，当它们只被看作使人能够清楚地看到行动的直接和间接后果的标志时，单个账户可以被认为是完全合法的，并为其得出它的结论留下了空间。这种做法似乎很符合在法国社会中责任感的表达方式。狭隘或短期目标会导致他们忽视账户将鼓励股东在他们的行动考虑到了自己的责任。

在盎格鲁—撒克逊模式治理体系中，账户作为概念的一部分，这完全否认了最有可能在法国被接受的一部分。被设计为严苛的金融工具和短期评估标准，他们失去了所有的合法性。法国的实际数据没有公允的价值，改变或创造它不构成重大过错。从这一点上看，操纵账户似乎是一个道德行为，几乎是自然的，且其深深扎根于日常生活中，每个人甚至可能没有意识到这一点。

积极会计理论的相关性

在积极会计理论所研究的领域，选择研究盈余管理已经是一个热点。尽管这种学术研究已显示出对于盈余管理中证据的有限。我们专注于两点：方法的选择和人的模型。理论定位在一个客观的角度，包括来自于会计凭证管理的挑剔的盈利和检查进行盈余管理经理的行为的经济假设的有效性。

此外，积极会计理论的研究人员通过研究大量企业的样本，得到有关盈余管理的一般性结论。Dechow 和Skinner说：“研究人员倾向于使用盈余管理的统计定义，这可能不能很有力的识别盈余管理”，并总结到，“目前的研究方法根本无法很好地识别盈余管理”。

会计研究是一门社会科学，其是目标在于试图解释和预测。会计研究不能脱离对人的研究。合同激励方法需要了会计研究人员了解缔约双方。积极会计文献解释了为什么使用会计和为预测会计选择提供了一个框架，选择个人目标和实现这些目标的会计方法的影响。

理论上的“学术谬误”不是代理的，所描绘人在所有情况下作为一个理性的计算的受害者？研究社会领域只能通过考虑社会代理不只是做任何旧的东西，他们是不是疯了而不采取行动，这并不一定意味着他们是机会主义者。我们力求理解这一做法，找到驱使来使得他们这么做的原因。

我们能注意到，管理层对于操纵利润，会根据自己的立场有所不同的原因，而寻找合法性或道德立场的。因此，通过积极会计来理论，我们不能减少提出这种行为的机会主义水平。

试图预测的行为，而不试图去理解它是一种错觉。因此，这种建模行为方式很少告诉我们是什么驱使了会计决策者的行为，正如积极者那样做得。

会计理论被科学界接受和使用一定意味着它的有效性？这不只是为了通过上述在会计领域内的研究来驱散经济帝国主义的阴影吗？

关于力的外文文献翻译、中英文翻译、外文翻译

五、外文资料翻译 Stress and Strain 1.Introduction to Mechanics of Materials Mechanics of materials is a branch of applied mechanics that deals with the behavior of solid bodies subjected to various types of loading. It is a field of study that i s known by a variety of names, including “strength of materials” and “mechanics of deformable bodies”. The solid bodies considered in this book include axially-loaded bars, shafts, beams, and columns, as well as structures that are assemblies of these components. Usually the objective of our analysis will be the determination of the stresses, strains, and deformations produced by the loads; if these quantities can be found for all values of load up to the failure load, then we will have obtained a complete picture of the mechanics behavior of the body. Theoretical analyses and experimental results have equally important roles in the study of mechanics of materials . On many occasion we will make logical derivations to obtain formulas and equations for predicting mechanics behavior, but at the same time we must recognize that these formulas cannot be used in a realistic way unless certain properties of the been made in the laboratory. Also , many problems of importance in engineering cannot be handled efficiently by theoretical means, and experimental measurements become a practical necessity. The historical development of mechanics of materials is a fascinating blend of both theory and experiment, with experiments pointing the way to useful results in some instances and with theory doing so in others①. Such famous men as Leonardo da Vinci(1452-1519) and Galileo Galilei (1564-1642) made experiments to adequate to determine the strength of wires , bars , and beams , although they did not develop any adequate theo ries (by today’s standards ) to explain their test results . By contrast , the famous mathematician Leonhard Euler(1707-1783) developed the mathematical theory any of columns and calculated the critical load of a column in 1744 , long before any experimental evidence existed to show the significance of his results ②. Thus , Euler’s theoretical results remained unused for many years, although today they form the basis of column theory. The importance of combining theoretical derivations with experimentally determined properties of materials will be evident theoretical derivations with experimentally determined properties of materials will be evident as we proceed with

中英文参考文献格式

中文参考文献格式参考文献（即引文出处）的类型以单字母方式标识： M——专著，C——论文集，N——报纸文章，J——期刊文章，D——学位论文，R——报告，S——标准，P——专利；对于不属于上述的文献类型，采用字母“Z”标识。参考文献一律置于文末。其格式为：（一）专著示例 [1] 张志建.严复思想研究[M]. 桂林：广西师范大学出版社，1989. [2] 马克思恩格斯全集：第1卷[M]. 北京：人民出版社，1956. [3] [英]蔼理士.性心理学[M]. 潘光旦译注.北京：商务印书馆，1997. （二）论文集示例 [1] 伍蠡甫.西方文论选[C]. 上海：上海译文出版社，1979. [2] 别林斯基.论俄国中篇小说和果戈里君的中篇小说[A]. 伍蠡甫.西方文论选：下册[C]. 上海：上海译文出版社，1979. 凡引专著的页码，加圆括号置于文中序号之后。（三）报纸文章示例 [1] 李大伦.经济全球化的重要性[N]. 光明日报，1998-12-27，（3）（四）期刊文章示例 [1] 郭英德.元明文学史观散论[J]. 北京师范大学学报（社会科学版），1995（3）. （五）学位论文示例 [1] 刘伟.汉字不同视觉识别方式的理论和实证研究[D]. 北京：北京师范大学心理系，1998. （六）报告示例 [1] 白秀水，刘敢，任保平. 西安金融、人才、技术三大要素市场培育与发展研究[R]. 西安：陕西师范大学西北经济发展研究中心，1998. （七）、对论文正文中某一特定内容的进一步解释或补充说明性的注释，置于本页地脚，前面用圈码标识。参考文献的类型根据GB3469-83《文献类型与文献载体代码》规定，以单字母标识： M——专著（含古籍中的史、志论著） C——论文集 N——报纸文章 J——期刊文章 D——学位论文 R——研究报告 S——标准 P——专利 A——专著、论文集中的析出文献 Z——其他未说明的文献类型电子文献类型以双字母作为标识： DB——数据库 CP——计算机程序 EB——电子公告

平面设计中英文对照外文翻译文献

(文档含英文原文和中文翻译) 中英文翻译平面设计任何时期平面设计可以参照一些艺术和专业学科侧重于视觉传达和介绍。采用多种方式相结合，创造和符号，图像和语句创建一个代表性的想法和信息。平面设计师可以使用印刷，视觉艺术和排版技术产生的最终结果。平面设计常常提到的进程，其中沟通是创造和产品设计。共同使用的平面设计包括杂志，广告，产品包装和网页设计。例如，可能包括产品包装的标志或其他艺术作品，举办文字和纯粹的设计元素，如形状和颜色统一件。组成的一个最重要的特点，尤其是平面设计在使用前现有材料或不同的元素。平面设计涵盖了人类历史上诸多领域，在此漫长的历史和在相对最近爆炸视觉传达中的第20和21世纪，人们有时是模糊的区别和重叠的广告艺术，平面设计和美术。毕竟，他们有着许多相同的内容，理论，原则，做法和语言，有时同样的客人或客户。广告艺术的最终目标是出售的商品和服务。在平面

设计，“其实质是使以信息，形成以思想，言论和感觉的经验”。在唐朝（ 618-906 ）之间的第4和第7世纪的木块被切断打印纺织品和后重现佛典。阿藏印在868是已知最早的印刷书籍。在19世纪后期欧洲，尤其是在英国，平面设计开始以独立的运动从美术中分离出来。蒙德里安称为父亲的图形设计。他是一个很好的艺术家，但是他在现代广告中利用现代电网系统在广告、印刷和网络布局网格。于1849年，在大不列颠亨利科尔成为的主要力量之一在设计教育界，该国政府通告设计在杂志设计和制造的重要性。他组织了大型的展览作为庆祝现代工业技术和维多利亚式的设计。从1892年至1896年威廉?莫里斯凯尔姆斯科特出版社出版的书籍的一些最重要的平面设计产品和工艺美术运动，并提出了一个非常赚钱的商机就是出版伟大文本论的图书并以高价出售给富人。莫里斯证明了市场的存在使平面设计在他们自己拥有的权利，并帮助开拓者从生产和美术分离设计。这历史相对论是，然而，重要的，因为它为第一次重大的反应对于十九世纪的陈旧的平面设计。莫里斯的工作，以及与其他私营新闻运动，直接影响新艺术风格和间接负责20世纪初非专业性平面设计的事态发展。谁创造了最初的“平面设计”似乎存在争议。这被归因于英国的设计师和大学教授Richard Guyatt，但另一消息来源于20世纪初美国图书设计师William Addison Dwiggins。伦敦地铁的标志设计是爱德华约翰斯顿于1916年设计的一个经典的现代而且使用了系统字体设计。在20世纪20年代，苏联的建构主义应用于“智能生产”在不同领域的生产。个性化的运动艺术在俄罗斯大革命是没有价值的，从而走向以创造物体的功利为目的。他们设计的建筑、剧院集、海报、面料、服装、家具、徽标、菜单等。 Jan Tschichold 在他的1928年书中编纂了新的现代印刷原则，他后来否认他在这本书的法西斯主义哲学主张，但它仍然是非常有影响力。 Tschichold ，包豪斯印刷专家如赫伯特拜耳和拉斯洛莫霍伊一纳吉，和El Lissitzky 是平面设计之父都被我们今天所知。他们首创的生产技术和文体设备，主要用于整个二十世纪。随后的几年看到平面设计在现代风格获得广泛的接受和应用。第二次世界大战结束后，美国经济的建立更需要平面设计，主要是广告和包装等。移居国外的德国包豪斯设计学院于1937年到芝加哥带来了“大规模生产”极简到美国;引发野火的“现代”建筑和设计。值得注意的名称世纪中叶现代设计包括阿德里安Frutiger ，设计师和Frutiger字体大学;保兰德，从20世纪30年代后期，直到他去世于1996年，采取的原则和适用包豪斯他们受欢迎的广告和标志设计，帮助创造一个独特的办法，美国的欧洲简约而成为一个主要的先驱。平面设计称为企业形象;约瑟夫米勒，罗克曼，设计的海报严重尚未获取1950年代和1960年代时代典型。从道路标志到技术图表，从备忘录到参考手册，增强了平面设计的知识转让。可读性增强了文字的视觉效果。设计还可以通过理念或有效的视觉传播帮助销售产品。将它应用到产品和公司识别系统的要素像标志、颜色和文字。连同这些被定义为品牌。品牌已日益成为重要的提供的服务范围，许多平面设计师，企业形象和条件往往是同时交替使用。

10kV小区供配电英文文献及中文翻译

在广州甚至广东的住宅小区电气设计中,一般都会涉及到小区的高低压供配电系统的设计.如10kV高压配电系统图,低压配电系统图等等图纸一大堆.然而在真正实施过程中,供电部门(尤其是供电公司指定的所谓电力设计小公司)根本将这些图纸作为一回事,按其电脑里原有的电子档图纸将数据稍作改动以及断路器按其所好换个厂家名称便美其名曰设计(可笑不?),拿出来的图纸根本无法满足电气设计的设计意图,致使严重存在以下问题:(也不知道是职业道德问题还是根本一窍不通) 1.跟原设计的电气系统货不对板,存在与低压开关柜后出线回路严重冲突,对实际施工造成严重阻碍,经常要求设计单位改动原有电气系统图才能满足它的要求(垄断的没话说). 2.对消防负荷和非消防负荷的供电(主要在高层建筑里)应严格分回路(从母线段)都不清楚,将消防负荷和非消防负荷按一个回路出线(尤其是将电梯和消防电梯,地下室的动力合在一起等等,有的甚至将楼顶消防风机和梯间照明合在一个回路,以一个表计量). 3.系统接地保护接地型式由原设计的TN-S系统竟曲解成"TN-S-C-S"系统(室内的还需要做TN-C,好玩吧?),严格的按照所谓的"三相四线制"再做重复接地来实施,导致后续施工中存在重复浪费资源以及安全隐患等等问题.. ............................(违反建筑电气设计规范等等问题实在不好意思一一例举,给那帮人留点混饭吃的面子算了) 总之吧,在通过图纸审查后的电气设计图纸在这帮人的眼里根本不知何物,经常是完工后的高低压供配电系统已是面目全非了,能有百分之五十的保留已经是谢天谢地了. 所以.我觉得:住宅建筑电气设计,让供电部门走!大不了留点位置,让他供几个必需回路的电,爱怎么折腾让他自个怎么折腾去.. Guangzhou, Guangdong, even in the electrical design of residential quarters, generally involving high-low cell power supply system design. 10kV power distribution systems, such as maps, drawings, etc. low-voltage distribution system map a lot. But in the real implementation of the process, the power sector (especially the so-called power supply design company appointed a small company) did these drawings for one thing, according to computer drawings of the original electronic file data to make a little change, and circuit breakers by their the name of another manufacturer will be sounding good design (ridiculously?), drawing out the design simply can not meet the electrical design intent, resulting in a serious following problems: (do not know or not know nothing about ethical issues) 1. With the original design of the electrical system not meeting board, the existence and low voltage switchgear circuit after qualifying serious conflicts seriously hinder the actual construction, often require changes to the original design unit plans to meet its electrical system requirements (monopoly impress ). 2. On the fire load and fire load of non-supply (mainly in high-rise building in) should be strictly sub-loop (from the bus segment) are not clear, the fire load and fire load of non-qualifying press of a circuit (especially the elevator and fire elevator, basement, etc.

英文文献及中文翻译

毕业设计说明书英文文献及中文翻译学院：专 2011年6月电子与计算机科学技术软件工程

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英文论文及中文翻译

International Journal of Minerals, Metallurgy and Materials Volume 17, Number 4, August 2010, Page 500 DOI: 10.1007/s12613-010-0348-y Corresponding author: Zhuan Li E-mail: li_zhuan@https://www.wendangku.net/doc/019738101.html, ? University of Science and Technology Beijing and Springer-Verlag Berlin Heidelberg 2010 Preparation and properties of C/C-SiC brake composites fabricated by warm compacted-in situ reaction Zhuan Li, Peng Xiao, and Xiang Xiong State Key Laboratory of Powder Metallurgy, Central South University, Changsha 410083, China (Received: 12 August 2009; revised: 28 August 2009; accepted: 2 September 2009) Abstract: Carbon fibre reinforced carbon and silicon carbide dual matrix composites (C/C-SiC) were fabricated by the warm compacted-in situ reaction. The microstructure, mechanical properties, tribological properties, and wear mechanism of C/C-SiC composites at different brake speeds were investigated. The results indicate that the composites are composed of 58wt% C, 37wt% SiC, and 5wt% Si. The density and open porosity are 2.0 g·cm–3 and 10%, respectively. The C/C-SiC brake composites exhibit good mechanical properties. The flexural strength can reach up to 160 MPa, and the impact strength can reach 2.5 kJ·m–2. The C/C-SiC brake composites show excellent tribological performances. The friction coefficient is between 0.57 and 0.67 at the brake speeds from 8 to 24 m·s?1. The brake is stable, and the wear rate is less than 2.02×10?6 cm3·J?1. These results show that the C/C-SiC brake composites are the promising candidates for advanced brake and clutch systems. Keywords: C/C-SiC; ceramic matrix composites; tribological properties; microstructure [This work was financially supported by the National High-Tech Research and Development Program of China (No.2006AA03Z560) and the Graduate Degree Thesis Innovation Foundation of Central South University (No.2008yb019).] 温压-原位反应法制备C / C-SiC刹车复合材料的工艺和性能李专，肖鹏，熊翔粉末冶金国家重点实验室，中南大学，湖南长沙410083，中国（收稿日期：2009年8月12日修订：2009年8月28日;接受日期：2009年9月2日）摘要：采用温压?原位反应法制备炭纤维增强炭和碳化硅双基体(C/C-SiC)复合材

英文文献及中文翻译撰写格式

关于毕业设计说明书（论文）英文文献及中文翻译撰写格式为提高我校毕业生毕业设计说明书（毕业论文）的撰写质量，做到毕业设计说明书（毕业论文）在内容和格式上的统一和规范，特规定如下: 一、装订顺序论文（设计说明书）英文文献及中文翻译内容一般应由3个部分组成，严格按以下顺序装订。 1、封面 2、中文翻译 3、英文文献（原文）二、书写格式要求 1、毕业设计（论文）英文文献及中文翻译分毕业设计说明书英文文献及中文翻译和毕业论文英文文献及中文翻译两种，所有出现相关字样之处请根据具体情况选择“毕业设计说明书” 或“毕业论文”字样。 2、毕业设计说明书（毕业论文）英文文献及中文翻译中的中文翻译用Word 软件编辑，英文文献用原文，一律打印在A4幅面白纸上，单面打印。 3、毕业设计说明书（毕业论文）英文文献及中文翻译的上边距:30mm；下边距:25mm；左边距:3Omm；右边距:2Omm；行间距1.5倍行距。 4、中文翻译页眉的文字为“中北大学2019届毕业设计说明书” 或“中北大学××××届毕业论文”，用小四号黑体字，页眉线的上边距为25mm；页脚的下边距为18mm。 5、中文翻译正文用小四号宋体，每章的大标题用小三号黑体，加粗，留出上下间距为：段前0.5行，段后0.5行；二级标题用小四号黑体，加粗；其余小标题用小四号黑体，不加粗。 6、文中的图、表、附注、公式一律采用阿拉伯数字分章编号。如图1.2，表2.3，附注3.2或式4.3。 7、图表应认真设计和绘制,不得徒手勾画。表格与插图中的文字一律用5号宋体。

每一插图和表格应有明确简短的图表名，图名置于图之下，表名置于表之上，图表号与图表名之间空一格。插图和表格应安排在正文中第一次提及该图表的文字的下方。当插图或表格不能安排在该页时，应安排在该页的下一页。图表居中放置，表尽量采用三线表。每个表应尽量放在一页内，如有困难，要加“续表X.X”字样，并有标题栏。图、表中若有附注时，附注各项的序号一律用阿拉伯数字加圆括号顺序排，如:注①。附注写在图、表的下方。文中公式的编号用圆括号括起写在右边行末顶格，其间不加虚线。 8、文中所用的物理量和单位及符号一律采用国家标准，可参见国家标准《量和单位》(GB3100~3102-93)。 9、文中章节编号可参照《中华人民共和国国家标准文献著录总则》。

中英文翻译与文献

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