会计外文翻译外文文献英文文献分析会计信息披露模式加强企业社会责任

会计外文翻译外文文献英文文献分析会计信息披露模式加强企业社会

责任

Company Document number：WUUT-WUUY-WBBGB-BWYTT-1982GT

分析会计信息披露模式加强企业社会责任1

摘要：企业社会责任(CSR)已经成为社会各界关注的焦点与压力的社会问题，因为我们都知道,会计报告和分析已成为加强企业社会责任的重要手段。首先分析目前企业社会责任会计信息披露方面工作的现状和存在的问题的(CSRA)。然后，提出外国可行的实践、内容、方法及未来的发展CSRA模式。最后，构建适合中国企业社会责任信息披露的模式。这个模式试图加强企业社会责任，促进中国企业的最终价值。

关键词：企业社会责任；会计信息披露；信息披露模式

1、当前中国企业社会责任会计信息披露的现状及存在的问题

随着我国经济建设的飞速发展，社会问题例如收入分配不公、日益增大的就业压力、资源浪费严重、环境恶化等日益突出。特别是近年来，一些跨国公司要求中国企业在供应链环节中实施社会责任8000(SA8000)来加强中国企业的社会责任。会计信息披露是一种加强企业社会责任的重要手段。

在中国，有关企业社会责任会计信息披露方面的研究始于1990年，但仍然没有比较完善的信息披露模式和系统的信息披露制度。在实践中，一些公司试图披露社会责任信息。但他们的内容不够完整、方式不够规范。这使得无法通过企业社会责任会计信息披露来达到加强企业社会责任的目的。

我们可以看到，目前我国的社会责任会计信息披露模式研究还处在初级阶段，企业的社会责任会计信息披露还存在许多问题。接下来会详细说明这个情况。

首先，企业披露的内容很不全面而且在不同企业之间差距较大。现在很少有企业能全面披露社会责任信息。许多公司只是说出自己对社会的贡献而不是不良社会影响。此外，由于缺乏统一的标准，企业社会责任的内容差别很大。在某种程度上大多数企业只是对企业社会责任信息披露敷衍了事以应对政策。

其次，企业社会责任会计信息披露方式单一。目前，大多数公司仍然使用书面叙述而不是可量化的会计方法对企业进行社会责任信息披露。换句话说，定性信息披露超过定量披露，非会计基础信息居于主导地位。

最后，企业缺乏进行社会责任会计信息披露的意识。在实践中，企业社会责任信息通常由传统会计主体反映而不是基于社会责任相应的会计主体。近几年，很少有公司组织专门编译《企业社会责任会计信息披露报告》除了一些跨国公司。

由于以上讨论的情况,，中国企业社会责任会计信息披露不能达到加强企业社会责任的目的。为了实现这一目的，促进企业的价值，中国必须构建企业社会责任会计信息披露模式。

2、构建企业社会责任会计信息披露模式

2. 1 信息披露的目标

2. 1. 1 企业社会责任的目标

为什么公司愿意花很高的成本去承担社会责任

一方面，履行企业社会责任能创造社会价值。从社会学的视角看，公司不仅仅是一种“经济人”，而是一个“社会人”。如果公司可以超越将微观利益最大化的传统目标，关心人在繁衍过程重点价值和强调对环境、消费者和社会的贡献，“负面外部性”这个在过程中产生的问题可以被解决，而且能实现社会福利最大化。

另一方面，履行企业社会责任可以促进企业的价值。企业社会责任是制约公司，而是在市场经济条件下获得自由。事实上，轴承公司社会责任成本很多，但是这也是展示企业素质和做免费广告宣传的完美方式。自愿承担企业社会责任可以获得公众的信任，最后就可以实现持续发展。

2. 1. 2 企业社会责任信息披露的目标

现在企业社会责任不仅能够创造社会价值也促进了企业的价值，所以企业积极承担社会责任和进行信息披露。随着社会问题变得越来越明显，企业应该意识到企业社会责任这种自然效应将来自经营的社会义务，而不是由外部力量。所以企业应不断加强履行企业社会责任的能力。有效的会计信息披露模式是一种重要的手段来实现这个目标。收入信息以及有关履行企业社会责任信息如环境、人力资源、产品服务、社会福利等应出示充分、清晰。

2. 2 信息披露的内容

为了构建模式为中国企业社会责任会计信息披露，这种模式的内容首先要搞清楚。

2. 2. 1 国外的相关实践

如今有关国家企业社会责任会计信息披露的内容无统一的国际标准。尽管发达国家参与早期研究中关于企业社会责任的基本内容，国与国之间仍然差别较大因为他们的不同的国情。例如，法国更关注有关员工福利的披露以及必须提交“社会资产负债表”；美国,信息披露注重环境方面的内容，特别强调土壤污染状况；英国更加注重人力资源的披露；德国给更强调企业对环境保护等。

在这方面具有代表性的就是有关社会投资组织国际研究。许多研究人员指出企业社会责任报告应该披露以下10个项目的信息。他们是环境性能、劳动权益、健康和安全操作、人权、社会经济发展和社会影响、公司治理、公司支付给政府、于利益相关者参与、供应链管理、企业规划和政策。与此同时，他们认为在创作目录时也应考虑以下问题。这些问题包括将度量标准和实质性的信息、及时性和有用地信息地披露给供应链监测、成本信息生产者和使用者，并分析和翻译为最终用户的信息。

尽管目前还没有统一的标准，国际研究和实践已经为企业社会责任会计信息披露的内容提供依据。根据相关的国际研究，可以找出一些参考。首先，信息披露的内容应该

努力提高企业社会责任信息披露的质量。第二，披露的内容应该努力增加信息的有用性。第三,披露的内容应该创造学习机制，然后不断完善披露机制。只有这样，才能加强企业社会责任。

2. 2. 2 中国实践模式选择

我们需要在利用国外的相关实践明确中国企业社会责任会计信息披露的内容，与此同时也应关注中国的实际情况。在摘要总结相关研究的基础上，我们认为，中国企业社会责任会计信息披露至少包括五个部分。

(1)经营收入所作出的贡献。经营收入的重要前提表现为其他企业社会责任。只有收入水平超过社会平均水平，企业才能使某些金融资源履行社会责任。因此，经营收入的信息不仅是传统财务信息披露报告的的内容，更是企业社会责任会计的主要内容。

(2)对改善环境所做的贡献。这里讨论的环境包括两种类型。一是生态环境，一般公司经营要求利益最大化，但他们的经营活动中往往忽视了公共利益，破坏生态环境。因此,有必要对企业负责制定有效措施,控制环境污染和维护生态平衡。另一个是社会经济环境。企业的发展靠他们的社会经济环境，所以企业应遵守商业道德进行严格地披露社会责任信息。

(3)对人力资源所作出的贡献。知识经济时代使人力资源成为重要的因素。投资人力资源不仅会给企业带来巨大的经济效益，也可以提高员工的素质和改善他们的生活条件。因此,所作出的贡献人力资源是必要的，以履行社会责任。公司应披露信息，开发、利用和保护的人力资源[5]。

(4)所作出的贡献，产品和服务。产品和服务的质量是企业在激烈的市场竞争中要想获得成功最有力的武器。所以公司应披露贡献自己的产品和服务，增加品牌知名度，树立了良好的企业形象。

(5)对社会福利所作出的贡献。因为企业拥有和消费社会资源，企业有责任提供必要的捐款，帮助社会。因此，企业应披露其对社会福利的贡献。例如，发展公共交通、医疗卫生服务、社会保险、市政建设、景观作品和其它慈善；提供平等的就业机会，特别是给就业弱势群体如失业、少数民族、妇女、残疾人,纳税和其他社会收费的时间等。

2. 3 披露的方式

2. 3. 1 国外的相关实践

在西方,不同的国家和企业以不同的方式披露社会责任。即使同一公司，它也许会用不同的方式披露内容。通常，有三种方式用于披露社会责任。

(1)书面叙述。作为最简单的方法，书面叙述主要利用书面记录来描述社会积极和消极的影响。例如，在美国，有一些公司在年度报告中为披露社会责任提出书面的叙述。

(2)成本支出。这种方法是使用列示成本支出项目反映成本支出的企业社会责任。它通常会增加开支项目能获得成本数据报告的，它是最广泛应用的方式在环境责任。

(3)独立报告。这种方法能反映内容的企业社会责任，可以量化货币。但是这样也带

来了一系列的问题，有时它也许不匹配成本效益原则。

2. 3. 2 中国的实践的选择

根据国外实践和我国国情，中国企业应该用不同的方法，根据不同的公司规模加强企业社会责任。

(1)小部分中小企业可以用书面叙述披露他们的内容。要求中小企业披露太多的生存和发展的主要问题这是不切实际的。这主要有两个原因，中小企业利用这种方式来说明他们的企业社会责任信息披露。一是他们承担社会责任限制，另一个是他们的会计人员的专业素质有限制，无法达到高披露要求。因此，中小企业应该使用一些简单的方法来揭示企业影响社会。一些非正式的风格或单词可以用来说明了影响企业的经营活动等社会环境的陈述，人力资源库存报告及其他特殊的书面报告。

(2)中型和部分大型企业可以在传统的财务报告添加一些社会责任信息的东西。例如,使用的环保设施可以列示在资产部分，在污染治理上的未来支出可以列示负债部分。在损益表中，也有一些东西可以单独设立，如环境控制消费、环境绿化费用，公共福利和捐赠支出等。对于难以计数的信息，企业还需要进行书面表述。

(3)大型企业，特别是上市公司，应该进行独立的企业社会责任报告。例如，企业社会责任的资产负债表可以用来反映数量和构成企业的资产和负债。企业社会责任利润表可以用来反映帐户平衡和盈利的企业社会责任；企业社会责任现金流量表可以被应用于动态反映了现金和现金等价物的变化对企业社会责任的影响。此外，公司可以附加声明，如社会影响力报告、附加值声明、比率分析声明等，能根据自己的特点设计出框架来声明。

2. 4 未来的创新模式

企业社会责任会计信息披露模式建设是一个动态的过程，是一个持续改进的过程。随着网络的不断创新网络和计算机技术，未来企业社会责任会计信息披露的模式应该朝电子化的方向不断发展。目前，许多企业开始披露社会责任信息通过网络电子。这种技术提供新的仪器加强企业社会责任。

首先，信息披露的方式已经信息化。在网络的帮助下，企业可以在提供企业社会责任信息上变得更容易和快速。例如，在有插入搜索功能网络企业社会责任报告中，用户只需要输入相关的词搜索相关企业社会责任信息即可获取相关信息。其次，披露时间更充分。在网络信息披露模式下到今年年底企业不必披露社会责任。他们可以根据自己的披露条件和用户的需求恰到好处披露。最后，呈现多种披露信息的方式。例如，企业可以利用电脑模块来实现人机交互披露企业社会责任信息或使用各种图表更直观反映企业社会责任，或利用影像和声音等，从而使企业社会责任披露的界面更加美丽和人文。

3、结论

面临庞大的国际市场的压力，左右为难的生态环境和对对自主创新的高要求，完善企业社会责任会计信息披露让中国企业必须建立加强企业社会责任和促进企业生存和发

展是很有必要的。首先在披露的内容上，企业应充分披露这些传统经营收入以及对提高环境、人力资源、产品服务、社会福利披露等。其次在披露信息的方式上，企业应该根据自己的规模用不同的方法。中小企业可以使用简单的方法如书面叙述，增加企业社会责任项目进入传统的报告等等。大型企业应该进行独立的企业社会责任报告，详细披露社会责任。最后指出，应该注意到企业社会责任会计信息披露模式的建设是一个动态的过程，需要不断提高的过程。作为现代科学技术的发展模式，企业社会责任信息披露应不断创新。在实践中只有逐步促进和提高模式，才可以加强企业社会责任，使中国的企业得到最终价值的提升。

Analysis of Accounting Disclosure Mode for Strengthening

Corporate Social Responsibility

Wang Ai Guo。，Zhang Zhi Hong

Abstract:Corporate Social Responsibility (CSR) has become the social focus with the pressure of social problems. As we all know, accounting report and analysis have become an important instrument of strengthening CSR. The current situation and problems of Corporate Social Responsibility Accounting(CSRA)disclosure in China were analyzed firstly. Then，in the light of foreign feasible practice，the content, ways and future development of CSRA disclosure were pres-

ented. Finally，a mode of CSRA disclosure that fits Chinese enterprises was constructed. This mode attempts to strengthen CSR and promote the value of enterprises in China ultimately. Keywords:Corporate Social Responsibility;Accounting Disclosure;Disclosure Mode

1 Current Situation and Problems of CSRA Disclosure in China

Along with the rapid development of economy in China，the social problems，such as unfair income distribution，the increasing employment pressure，severe resource waste，and environmental deterioration, etc are getting obviously. Especially in recent years，some multinational corporations ask Chinese corporations in their supply chain to implement Social Accountability 8000 (SA8000 ) to strengthen CSR in China .And accounting disclosure is one of the important instruments of strengthening CSR.

In China, the relevant studies about CSRA disclosure began with 1990，but there was still no comparatively perfect disclosure mode and systematic disclosure system. In practice，some corporations have attempted to disclose CSR information. But their content that disclosed is a little and their ways of disclosure are non一purpose of strengthening CSR couldn't be achieved through CSRA disclosure.

We can see that，at present，the stage of studying on CSRA disclosure mode in our country is in primary moment. And there are still many problems in CSRA disclosure for most

enterprises in China. Then this situation would be illustrated in detail.

At first，the content of disclosure in China's corporation is and is different greatly in various enterprises，evenly in the same industry. Nowadays，there are few corporations that disclose CSR information comprehensively. Many corporations just disclose their contributions to society but not the adverse effect on society. Besides，because of the lack of uniform standards，there is a great difference in the content of CSR disclosure. Then CSR disclosure becomes a camouflage for enterprises in China in order to deal with some policies in some degree.

Then，the way of CSRA disclosure is single. At present，most corporations still use written narrative but not the quantifiable accounting method to disclose CSR information. In other words，the qualitative disclosure is more than the quantitative disclosure，and the non-accounting ways are in the leading position .

Finally，corporations lack the consciousness of CSRA disclosure respectively. In practice，CSR information usually was reflected by traditional accounting subjects but not the corresponding accounting subjects based on social responsibility. There are few corporates compile “CSR Report" separately expect some multinational corporations in the last several years

Due to the situation such as discussed above，Chinese CSRA disclosure couldn't achieve the goal of strengthening CSR. In order to realize this and to promote the value of enterprises，a mode of CSRA disclosure that can be practiced in Chinese corporates should be constructed.

2 Construction of a Mode of CSRA Disclosure for Chinese Corporations

2. 1 Goal of disclosure

2. 1. 1 Goal of CSR

Why do corporations put CSR on their shoulders energetically now that high cost should be paid to bear the social responsibility

On the one hand，performance of CSR could create social value. From the perspective of the sociology，corporate is more than an“Economic Man"，but is a“Social Man”.If corporates could exceed the traditional goals of maximizing microcosmic interests，care about people's value in process of reproduction and emphasize the contribution to environment，consumer and society，the“negative externalities" that issue from the process of operation could be solved and the social welfare maximization could be achieved.

On the other hand，performance of CSR could promote the value of corporates. CSR is more than a kind of restriction for corporations，but is a necessary way of getting free in market economy. Indeed，bearing the social responsibility cost corporations a lot，but it is

also a perfect way of showing corporate qualities and generating free advertising. By taking on social responsibility voluntarily，corporations could gain the public trust. At last continuous development can be achieved easily than before for Chinese enterprises.

2. 1. 2 Goal of CSR disclosure

Now CSR not only could create social value but also promote the value of corporates，so corporates carry responsibility and accountability to perform and disclose CSR actively. Along with the social problems getting obviously，corporations should come to realize that CSR should be the natural effect derived from business operation in the society but not an obligation imposed by external force. So corporations should strengthen the performance of CSR constantly. Effective accounting disclosure mode is one of the important instruments to realize this aim. Disclosure information on income as well as the information on performance of CSR in environment，human resources，product service，social welfare and so on should be presented fully and clearly.

2. 2 Content of disclosure

In order to construct a mode of CSRA disclosure for Chinese corporations, the content of this mode must be made clear firstly.

2. 2. 1 Relevant foreign practice

Nowadays there is no unified standard in the content of CSRA disclosure internationally. Though the developed countries are involved early in the research on CSR，the content of disclosure is still different greatly between countries because of their different national conditions. For example，in France，disclosure of employee benefit ismore concerned and “social balance sheet" is required to submit In America, disclose information on environment，especially the soil contamination problem is emphasized. Britain pays more attention to the disclosure of human resources. Germany gives greater emphasis on corporate contribution to environmental protection and so on.

The representative aspects is the study of Social Investment Organization(SIO)in international studies. Many researchers pointed out that the text of CSR reporting should disclose information on the following ten projects. They are Environmental Performance，Labor Rights，Health and Safety Practices，Human Rights，Community Economic Development and Social Impacts，Corporate Governance，Corporate Payments to Governments，Stakeholder Engagement，Supply Chain Management，Corporate Planning and ，they also figured that the following problems should be considered while composing the content. These problems include Metrics and Materiality of Information，Timeliness and Usefulness of Information，Incentives to Disclose，Supply Chain Monitoring, Costs to Information Producers and Users，Analyzing and Translating Information for End Users.

Though there is no unified standard，international studies and practices provide foundation for the content of CSRA disclosure. According to relevant international studies，some illumination can be figured out. First，the content of disclosure should seek to increase the quality of CSR disclosed. Second，the content of disclosure should work to increase the uses of the information and the benefits to users of the information. Third，the content of disclosure should create mechanisms for learning and continuously improving disclosure systems. Only in this way，CSR could be strengthened really.

2. 2. 2 Practice choice of China

It need utilize the relevant foreign practices to make clear the content of Chinese CSRA disclosure，in the meantime the actual circumstances of China should be concerned. Based on summarizing the related researches in this area, we think that at least the content of CSR disclosure for China enterprises should include such five parts.

(1)The contribution made to income. Income is the important precondition for the performance of other CSR. Only the level of earning exceeds social average level，corporations could make certain financial resources to perform CSR. Therefore, the information on income is

not only the content of traditional financial disclosure but also the prime content of CSRA disclosure.

(2)The contribution made to improvement of environment. The environment discussed here includes two types. One is the ecological environment. Generally corporations operate to maximize their interests，but their operating activities often neglect public interests and damage the ecological environment. So it is necessary for corporations to be responsible for making effective measures to control environmental pollution and maintain ecological balances. The other is the social economic environment. Corporate development relies on their social economic environment. So corporates should comply with commercial morality strictly to disclose CSR.

(3)The contribution made to human resources. Knowledge economy makes human resources be the significant factor. Investment to Human resources can bring great economical benefit not only to corporations but also to human being which derived from the improvement of employee's diathesis and their living conditions. Therefore，the contribution made to human resources is necessary to perform CSR. Corporations should disclose information on development，utilization and protection of human resources.

(4) The contribution made to product service. The quality of product/service is the critical weapon which corporates take advantage of to be successful in the intense market competition. So corporates should disclose their contribution to product/service to increase brand awareness

and establish a good corporate image.

(5)The contribution made to social welfare. Because the social resources possessed and consumed by corporates are limited，corporates have obligations to supply necessary donation and help to society. This is corporate obligation as well as the important mean of establish good corporate image. Therefore，corporates should disclose their contribution to social welfare. For example，developing public transport，medical and health services，social insurance，municipal buildings，landscape works and other public utilities，subsidizing cultural education，PE and charity;giving the equal employment opportunities，especially giving employment to social vulnerable groups such as the unemployed，minorities，women，the handicapped;paying tax and other social charges in time and so on.

3. 2 Ways of disclosure

3. 2. 1 Relevant foreign practice

In the west，different countries and corporations disclose CSR in different ways. Even if the same corporate，it perhaps would use different ways when the content of disclosure is different. Usually，there are three ways used to disclose CSR.

(1)The way of written narrative. As the simplest way，it mostly makes use of written record to describe the positive and passive influences on society. For example，in America，there are some corporates disclose CSR in Written Narrative that presented in their annual report.

(2)The way of cost outlay. This is the way that uses cost outlay items to reflect the cost outlay of CSR. It usually adds expenditure items that could get cost data into the report，and it is the most wildly used way in environmental liability.

(3)The way of making independent report. This way could reflect the content of CSR well and could be quantized in money. But this way also bring a series of problems，sometimes it maybe mismatch the“cost-benefit principle".

2. 3. 2 Practice choice of China

In light of foreign practice and China's conditions，Chinese corporations should use different ways according to different corporate scale in order to strengthen CSR.

(1)Small and partial medium-sized enterprises(SME ) could use written narrative to disclose their content. It is unrealistic to require SME to disclose too much for surviving and developing are their principal problems. There are two reasons for SME to use this way to illustrate their CSR disclosure. One is that they bear limited CSR，and the other is the professional qualities of their accounting personnel have difficulty to meet high disclosure requirement. Therefore，SME should use some simple ways to disclose corporate influences on society. Some informal styles or words can be used to illustrate the influence of enterprises' operation activities on

society such as environmental statement, human resource inventory report and other specialized written report.

(2)Medium-sized and partial large enterprises could add some items of CSR into traditional financial reporting. For example, facilities used to environmental control can be listed in the assets section and future expenditure on pollution treatment can be listed in liabilities section of Balance Sheet(B. S.).In Income Statement，some items can be set up separately such as“environmental control expense"，"environmental greening expense，”public welfare and donation expenditure" and so on[8].Regarding to the unquantifiable information，corporations still need use the way of written narrative to disclose.

(3)Large business, especially the listed company, should make independent CSR Report. For example，“CSR Balance Sheet" can be used to reflect the quantity and composition of assets and liabilities on CSR.“CSR Income Statement" can be used to reflect accounts balance and profits on CSR;“CSR cash flow statement" can be used to dynamically reflect the changes of cash and cash equivalents on CSR. Besides，corporates could make supplementary statement, such as "Social Influence Report"，“Added Value Statement”，“Ratio Analysis Statement"，and could design the architecture of statement according to their own characteristics.

2. 4 Innovation of future mode

Construction of CSRA disclosure mode is a dynamic process and is a process of continuous improvement. Along with the continuous innovation of Internet and computer technology, the future mode of CSRA disclosure should develop towards eletronicalization and present，many corporations begin to disclose electronic CSR information by Internet. This technology provide new instrument of strengthening CSR.

Firstly，the ways of disclosure have been informative. With the help of Internet and IT, corporations could provide CSR information more easily and quickly. For example，by inserting searching function into networking CSR Report，users just need input relevant words to search related CSR information. Secondly, disclosure should be in time. Corporates needn't disclose CSR at the end of the year in the networking mode of information disclosure. They could disclose well-timed CSR according to own conditions and users' requirements. Lastly，diversified ways of disclosure can be presented. For example，corporates could make use of computer module to achieve man-machine interactive CSR disclosure，or make use of all kinds of diagrams to reflect more intuitive CSR, or make use of image and sound to introduce their CSR achievement and so on，thus make the interface of CSR disclosure more beautiful and humanistic.

3 Conclusions

Faced the large pressure from international market , dilemma of eco-environment , and the requirement about self-directed innovation，a mode of CSRA disclosure for China enterprises must be constructed to strengthen CSR and promote corporations to survive and in the content of disclosure, corporations should fully disclose the information on traditional income as well as the information on improvement of environment，human resources, product service , social

welfare and so on. Secondly in the ways of disclosure，corporations should use different ways according to respective could use simple ways such as written narrative, adding CSR items into traditional statement and so on. Large business should make independent CSR Report to disclose CSR in detail. Lastly，a point should be noticed that the construction of CSRA disclosure mode is a dynamic process that needs to be improved continuously. As the development of modern science and technology, the mode of CSR disclosure should be continue to innovate. Only gradually promoting and improving the mode in practice, could CSR of China be strengthened really and could corporate value be promoted ultimately.

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外文翻译 英文原文 Belt Conveying Systems Development of driving system Among the methods of material conveying employed，belt conveyors play a very important part in the reliable carrying of material over long distances at competitive cost．Conveyor systems have become larger and more complex and drive systems have also been going through a process of evolution and will continue to do so．Nowadays，bigger belts require more power and have brought the need for larger individual drives as well as multiple drives such as 3 drives of 750 kW for one belt(this is the case for the conveyor drives in Chengzhuang Mine)．The ability to control drive acceleration torque is critical to belt conveyors’performance．An efficient drive system should be able to provide smooth，soft starts while maintaining belt tensions within the specified safe limits．For load sharing on multiple drives．torque and speed control are also important considerations in the drive system’s design. Due to the advances in conveyor drive control technology，at present many more reliable．Cost-effective and performance-driven conveyor drive systems covering a wide range of power are available for customers’ choices[1]. 1 Analysis on conveyor drive technologies 1．1 Direct drives Full-voltage starters．With a full-voltage starter design，the conveyor head shaft is direct-coupled to the motor through the gear drive．Direct full-voltage starters are adequate for relatively low-power, simple-profile conveyors．With direct fu11-voltage starters．no control is provided for various conveyor loads and．depending on the ratio between fu11-and no-1oad power requirements，empty starting times can be three or four times faster than full load．The maintenance-free starting system is simple，low-cost and very reliable．However, they cannot control starting torque and maximum stall torque；therefore．they are

博物馆 外文翻译 外文文献 英文文献

第一篇： 航空博物馆与航空展示公园 巴特罗米耶杰·基谢列夫斯基 飞翔的概念、场所的精神、老机场的建筑---克拉科夫新航空博物馆理性地吸取了这些元素，并将它们整合到一座建筑当中。Rakowice-Czyzyny机场之前的旧飞机修理库为新建筑的平面和高度设定了模数比例。在此基本形态上进一步发展，如同裁切和折叠一架纸飞机，生成了一座巨大的建筑。其三角形机翼是由混凝土制成，却如同风动螺旋桨一样轻盈。这个机翼宽大通透，向各个方向开敞。它们的形态与组织都是依据内部功能来设计的。机翼部分为3个不平衡的平面，使内外景观在不断变化中形成空间的延续性，并且联系了建筑内的视觉焦点和室外的展览区。 新航空展示公园的设计连接了博物馆的8栋建筑和户外展览区，并与历史体验建立联系。从前的视觉轴线与通道得到尊重，旧的道路得到了完善，朝向飞机场和跑道的空间被限定出来。每栋建筑展示了一个主题或是一段飞行史。建筑周围伸展出巨大的平台，为特殊主题的室外展览提供了空间。博物馆容纳了超过150架飞机、引擎、飞行复制品、成套的技术档案和历史图片。这里的特色收藏是飞机起源开始的各种飞行器，如Jatho1903、Grade1909、莱特兄弟1909年的飞机模型和1911年的鸽式单翼机。 The first passage: Museum for aviation and aviation exhibition park Bartiomiej Kislelewski The idea of flying, the spirit of place, the structure of the historic airfield – the new Museum of Aviation in Krakow takes up these references intellectually and synthesizes them into a building. The old hangars of the former airport Rakowice Czyzyny set the modular scale for the footprint and the height of the new building. Developed from this basic shape, as if cut out and folded like a paper airplane, a large structure has been generated, with triangular wings made of concrete and yet as light as a wind-vane propeller. The wings are generously glazed and open in all directions. Their form and arrangement depend on the interior uses. In the floor plans of the wings, the three offset