外文文献翻译译文
环境管理会计（EMA）是管理会计发展的趋势
Christine Jasch
摘要：组织机构和会计师们为什么应该关心环境问题？来自供应链、资金提供商、监管机构以及其他利益相关者对于环境绩效及其信息披露的压力，导致组织机构的与环境相关的成本不断增加。但同时提高环境绩效能够带来潜在的货币利益这一观点也逐渐得到人们的认同，传统的会计实务不能充分提供对于环境管理和与之相关的战略决策所需要的信息。
由于联合国可持续发展事务署下的环境管理会计工作组的成立，以及由它主办的出版物的发行，环境管理会计得到了促进和提升。最近，国际会计师联合会发行了一份关于环境管理会计的指导性文件，这将进一步推动环境管理会计在会计师中的应用。
这期《清洁生产》杂志的关于环境管理会计的这个特别问题，侧重于它的方法论背景，以及来自澳大利亚、奥地利、阿根廷、加拿大、日本和立陶宛的案例研究经验。
正文：
环境问题伴随者相关费用,收入和利益,正被世界上大多数国家的公民,政府组织,合作型领导人给予越来越多的关注.但是,有一个越来越广泛的共识,那就是,传统的会计不能为合理的支持在环境管理责任方面的决策制定提供准确的信息.为了填补这个差距,目前,EMA的新兴领域已经受到持续增加的关注.在19世纪九十年代早期,美国环保署是第一个成立了正式的项目去促进EMA的采纳的国家机构.从那时起,在30个国家的组织已经开始推动和落实EMA的许多不同类型的与环保相关的管理措施. 对于EMA的广泛关注是由于联合国可持续发展事务司对EMA的提倡以及其对EMA书籍的委托出版。
国际会计师联合会决定授权在由联合国科学发展司EMA工作组发表的最早的关于EMA 两本出版物的基础上发展一个关于EMA的指导性文件以整合关于EMA的最好的信息并与此同时进行必要的更新和添加.这个文件既不是有规定的要求的标准,也不是个描述性研究报告.它意在成为一个提供指导性信息的文件,作为监管要求,标准和纯粹信息的中间地带.这样, 它的目标是提供了一个总体框
架和EMA的定义是相当全面，这是一致的可能与其他现有的，广泛应用于环境会计框架与EMA必须通力合作，以减少一些就这一重要议题的国际混乱功能。
这个关于EMA的题为”环境管理会计作为管理会计改革的下一步”的登载在<<清洁生产>>杂志上的专文,关注方法论背景如同关注来自对澳大利亚,奥地利,阿根廷,加拿大,日本和立陶宛进行案例研究的经验.大部分的贡献者也是联合国科学发展司EMA 工作组的成员.他们的工作已为EMA的改革和目前的实践做出了重大的贡献.
贾斯的“怎样在一天内去完成环境管理会计的成本评估”的文章中有对于环境管理会计的定义和怎样去评估法人的每年环境消耗以及原料的流量（包括能源和水）还有消耗的基础构架。文章的内容来自联合国DSD关于管理会计的公司内部研讨会和事件分析，主要zai澳大利亚，它主要是去描述怎样在不同的信息系统中去核对公司数据的一致性，像是账目的列表，存货的管理，生产计划和工程进度。在一个组织内，一个可以来发现和解决处理来自不同信息系统问题的工具出现了，用来解决信息的一致性问题。它有一个详细的关于对于啤酒厂评估的例子来说明怎样发展优良的工具来协助联合国DSD环境管理会计方法的实际应用。
ＥＭＡ的近期发展也将社会层面包括在内，并放大了从“环境”到“可持续性”的侧重点。Jasch和Lavicka合作的论文是关于奥地利的Styrian汽车集群以及一些选定的供应商所作的项目。环境管理成本，同健康与安全成本、风险管理以及其他的社会问题同样得到评估，更少的有形事项以及外部效应也同样得到强调。
全球报告倡议组织对关于可持续性的报告提出了可持续性绩效评价指标，出于对评估该指标的财务影响的尝试，联合国可持续发展事务署的环境管理会计方法被其他一些成本类别所扩大。本文将对此以及对实验项目的经历进行描述。
最近一篇关于联合国可持续发展事务署环境管理会计方法的文章来自与澳大利亚，Gale强调了对于理解废弃物和排放物的材料采购价值，以及相关的处理成本的重要性。根据联合国可持续发展事务署的环境管理会计方法跟踪成本，为公司可持续发展揭示了在清洁生产上的新举措。依据这种方法，第一类成本、废弃物和排放物处理的信息通常来说是最准确的，第二类预防和环境管理成本的信
息更加难以确定，因为这类成本重叠或混淆于第一类成本，废弃物和排放物以及相关处理成本的材料采购价值这两类新颖且具创新性的成本类别的数据更难以获取。最终，这些成本既没有隐藏在日常开支账户中，也不是没被记录，因为它们在传统会计体系中是不需要的。这样的结果是，公司可能宣称他们对于他们的全部环境成本、以及节约成本的机会，或是如何才能最好地实现清洁生产以促进公司的可持续发展知之甚少。联合国可持续发展事务署的环境管理方法更加系统化的应用将会提供一个更好的成本记录，并且可以作为促进清洁生产工艺的催化剂。
Gale进而描述了ＥＭＡ项目在加拿大的一个纸浆造纸厂的经历，ＥＭＡ框架被应用在由阿比提比综合公司所拥有和经营的麦肯齐造纸厂造纸部的2000年年底的财务报告上。这份财务报告中的显性环境成本的传统读数是2196838美元，这个数字来自于对污水处理成本和其他项目的环境成本的分析，这份报告中并没有设置环境账户类别，并没有打破成本或者投入和产出的数量平衡。大多数情况下，环境成本被包含在注入管理费用、基础设施和材料账户这些日常开支账户中去。
ＥＭＡ框架的应用基于将环境成本分配到以下四个暂定细分类别中：（１）废弃物及排放物处理成本（3334560美元），（２）预防和环境管理成本（270179美元），（３）非成本类产出的材料采购价值以及（４）非产品类产出的处理成本。同时，有一个被称作环境收益的类别，然而却没有被披露。因此，据保守估计，全部的环境成本为4844411美元。这个结果的一个重要问题在于ＥＭＡ框架下的环境成本至少是通常所被报道的两倍。这支持了环境成本通常要比一般所认为的高出许多的观点，并且使得许多重要的环境成本“隐藏”在其他账户中的现象变得更加清晰，这种更加完整的成本计量将会对促进清洁生产的预防性环境管理方法大有益处。
Staniskis和Stasiskiene报告了他们在立陶宛的清洁生产项目以及相关的环境成本收益的经验，根据他们的说法，在立陶宛的政策制定者、从业者以及实业家之间渐渐形成了共识，环境政策必须从被同时应转化为主动应对，并且将重点更多的放在可持续发展方式的理念和方法上去。结果，许多公司逐渐对经济性激励的应用表现出兴趣，至少是将其作为环境标准的补充或强化。他们的论文调查了
ＥＭＡ实务在立陶宛中小型企业的目前状况，这些而中小企业已经或者正在实施环境管理体系，并且已经实施了控制点革新。
环境工程研究所（欧洲可持续工业发展中心）在1992至2003年间已经参与了150多个立陶宛公司的200多个清洁生产革新项目。各个层次的成本节约、最大限度的提高劳动生产率和节能是最为关键的问题。欧洲可持续工业发展中心的经验表明，公司层面的决策者往往没有认识到作为资产的自然资源的经济价值，以及良好的环境绩效所带来的商业和财务价值。因此有必要升级商业决策制定过程，将材料流动以及与之相关的成本信息包含在内以计量对可持续发展所作的努力。ＥＭＡ不仅对于环境管理决策以及环境管理体系的发展日益重要，而且对于所有类别的日常管理活动，比如产品和工艺设计、成本分配和控制、资本预算、采购、产品定价以及绩效评价也同样如此。那些应用ＥＭＡ作为综合管理系统的一部分的公司能够获得不仅准确而且易于理解的环境绩效测量和报告的信息。
Burrit和Saka的文章探究了在日本商业中ＥＭＡ和生态效益计量之间的联系。ＥＭＡ是一个较新的环境管理工具，它起初的设计是被用来跟踪和追溯环境成本和物理环境流动。在这篇文章中，首先考虑了ＥＭＡ的最新发展，其次ＥＭＡ和生态效益计量的关系得到检验，分析的基础来自于对日本的案例研究。分析的结论表明，将生态效益计量与ＥＭＡ信息相连接这一做法没有被充分利用，若要推动日本商业的生产过程及其产品消费朝着可持续的方向发展，以多样的方式进一步促进ＥＭＡ的应用是有必要的。
Scavone的论文关注于内部报告的方法对于清洁生产和EMA在阿根廷的应用。自2002年以来阿根廷政府已推广和认识是了清洁生产和企业竞争力计划，这个计划提供了一个更容易理解的关于环境质量措施如何减少私人企业污染的模型。通过这个模型，阿根廷企业发现，积极的环保计划对盈利能力和竞争力做出了巨大贡献。主动地环保宣传措施取得了成功，特别是对于环境会计信息及使其使用者低于信息的理解方面有了很大改善。从这个角度来说，环保平衡计分卡和工作表被认为是起了重要作用的工具。
传统会计一直专注于货币和以货币相关的信息（如，工时和批量购进原材料的成本），为管理的决策和活动提供信息，如规划和预算措施，确保资源的使用效率以及性能质量，并制定业务政策和策略，提供合理信息以确保增加组织利益
相关者的利益。因此，管理会计的活动，包括了数据收集，以及通过技术手段对于战略目标的分析（如，资本评估），目的是要定位管理活动的特殊需求。
IFAC对于管理会计领域的演变分为了四个明显有不同侧重点的阶段：
第一阶段(1950年之前)以对成本的管理个财务控制为重点。
第二阶段（1965年-1950年）以管理规划个控制信息为重点。
第三阶段（1985年-1995年）重点是在业务流程中减少资源的浪费和废料。
第四阶段（1995至今）有效利用资源。
因此，根据国际会计师联合会的分析，管理会计领先实践已经转向提供信息之外，把重点放在减少废物（即，减少资源损失）和产生价值（即，资源的有效利用）。换句话说，管理会计围绕的是资源的使用，这是由一个组织，例如创建和使用与其他资源的工作流程和系统定义的货币和实物资源，以及信息本身，使用领先的核心领导，训练有素的人员，创新能力，激励士气，灵活的文化，甚至忠实的客户。在组织中管理会计要与这些趋势保持同步，管理会计师的作用，相应的发生转变，从跟踪政策和规划到更具有战略性的角色。
虽然EMA是一个比较新的工具，但它已经被用于上面管理会计所列出来的目标中。管理会计在阶段3和阶段4关注资源生产率和EMA关注核算中自然资源的流动（如，能源和水以及其他材料）之间有一个明显的平行关系。这一类的平行阶段中的重点在于EMA对于通过升产生污染何以其他形式的浪费形成的不完全使用下本身的低效利用核材料浪费有反映作用。但是，应该指出，对于许多企业来说，EMA对于他们来说更多的是侧重于1和2阶段的目标，即成本决策，财务控制和提供信息。然而EMA信息和时间的继续发展与管理会计有同样的目标——适应生产力发展和创造价值，而EMA数据这方面更加出众。
原则上，EMA应该是管理会计不可或缺的一部分，而不是一个平行的系统。实际操作中，EMA的范围包括了对现行跨级制度的简单调整，以更加一体化的形式联系着传统的实物和货币信息系统。但是，很显眼，无论结构和格式，管理会计和EMA有着许多的共同目标。我们希望EMA的办法，最终会支持IFAC将EMA最为优先于管理会计方法的提议。“对环境和社会问题不关注的方法都将是被判定无效的”另外一方面“如果用长远的角度考虑EMA对资源使用的判断将更加有力，特别是对于组织活动的外部因素评价有关。”
成员名单
姓名:刘晗冰学号：099104144 班级：会计091 翻译内容：正文1—5段
姓名：陈冠宇学号：099104167 班级：会计092 翻译内容:正文6—8段
姓名：周龙海学号:099104206 班级：会计092 翻译内容：摘要，正文9—12段
姓名：张国兴学号：099104160 班级:会计091 翻译内容：正文13—17段
中英文文献翻译
毕业设计（论文）外文参考文献及译文 英文题目Component-based Safety Computer of Railway Signal Interlocking System 中文题目模块化安全铁路信号计算机联锁系统 学院自动化与电气工程学院 专业自动控制 姓名葛彦宁 学号 200808746 指导教师贺清 2012年5月30日
Component-based Safety Computer of Railway Signal Interlocking System 1 Introduction Signal Interlocking System is the critical equipment which can guarantee traffic safety and enhance operational efficiency in railway transportation. For a long time, the core control computer adopts in interlocking system is the special customized high-grade safety computer, for example, the SIMIS of Siemens, the EI32 of Nippon Signal, and so on. Along with the rapid development of electronic technology, the customized safety computer is facing severe challenges, for instance, the high development costs, poor usability, weak expansibility and slow technology update. To overcome the flaws of the high-grade special customized computer, the U.S. Department of Defense has put forward the concept：we should adopt commercial standards to replace military norms and standards for meeting consumers’demand [1]. In the meantime, there are several explorations and practices about adopting open system architecture in avionics. The United Stated and Europe have do much research about utilizing cost-effective fault-tolerant computer to replace the dedicated computer in aerospace and other safety-critical fields. In recent years, it is gradually becoming a new trend that the utilization of standardized components in aerospace, industry, transportation and other safety-critical fields. 2 Railways signal interlocking system 2.1 Functions of signal interlocking system The basic function of signal interlocking system is to protect train safety by controlling signal equipments, such as switch points, signals and track units in a station, and it handles routes via a certain interlocking regulation. Since the birth of the railway transportation, signal interlocking system has gone through manual signal, mechanical signal, relay-based interlocking, and the modern computer-based Interlocking System. 2.2 Architecture of signal interlocking system Generally, the Interlocking System has a hierarchical structure. According to the function of equipments, the system can be divided to the function of equipments; the system
文献翻译英文原文
https://www.wendangku.net/doc/8c3890668.html,/finance/company/consumer.html Consumer finance company The consumer finance division of the SG group of France has become highly active within India. They plan to offer finance for vehicles and two-wheelers to consumers, aiming to provide close to Rs. 400 billion in India in the next few years of its operations. The SG group is also dealing in stock broking, asset management, investment banking, private banking, information technology and business processing. SG group has ventured into the rapidly growing consumer credit market in India, and have plans to construct a headquarters at Kolkata. The AIG Group has been approved by the RBI to set up a non-banking finance company (NBFC). AIG seeks to introduce its consumer finance and asset management businesses in India. AIG Capital India plans to emphasize credit cards, mortgage financing, consumer durable financing and personal loans. Leading Indian and international concerns like the HSBC, Deutsche Bank, Goldman Sachs, Barclays and HDFC Bank are also waiting to be approved by the Reserve Bank of India to initiate similar operations. AIG is presently involved in insurance and financial services in more than one hundred countries. The affiliates of the AIG Group also provide retirement and asset management services all over the world. Many international companies have been looking at NBFC business because of the growing consumer finance market. Unlike foreign banks, there are no strictures on branch openings for the NBFCs. GE Consumer Finance is a section of General Electric. It is responsible for looking after the retail finance operations. GE Consumer Finance also governs the GE Capital Asia. Outside the United States, GE Consumer Finance performs its operations under the GE Money brand. GE Consumer Finance currently offers financial services in more than fifty countries. The company deals in credit cards, personal finance, mortgages and automobile solutions. It has a client base of more than 118 million customers throughout the world
人力资源管理外文文献翻译
文献信息： 文献标题：Challenges and opportunities affecting the future of human resource management（影响人力资源管理未来的挑战和机遇） 国外作者：Dianna L. Stone，Diana L. Deadrick 文献出处：《Human Resource Management Review》, 2015, 25(2):139-145 字数统计：英文3725单词，21193字符；中文6933汉字 外文文献： Challenges and opportunities affecting the future of human resource management Abstract Today, the field of Human Resource Management (HR) is experiencing numerous pressures for change. Shifts in the economy, globalization, domestic diversity, and technology have created new demands for organizations, and propelled the field in some completely new directions. However, we believe that these challenges also create numerous opportunities for HR and organizations as a whole. Thus, the primary purposes of this article are to examine some of the challenges and opportunities that should influence the future of HR. We also consider implications for future research and practice in the field. Keywords: Future of human resource management, Globalization, Knowledge economy Diversity, Technology 1.Change from a manufacturing to a service or knowledge economy One of the major challenges influencing the future of HR processes is the change from a manufacturing to a service or knowledgebased economy. This new economy is characterized by a decline in manufacturing and a growth in service or knowledge as the core of the economic base. A service economy can be defined as a system based on buying and selling of services or providing something for others (Oxford
1外文文献翻译原文及译文汇总
华北电力大学科技学院 毕业设计（论文）附件 外文文献翻译 学号：121912020115姓名：彭钰钊 所在系别：动力工程系专业班级：测控技术与仪器12K1指导教师：李冰 原文标题：Infrared Remote Control System Abstract 2016 年 4 月 19 日
红外遥控系统 摘要 红外数据通信技术是目前在世界范围内被广泛使用的一种无线连接技术，被众多的硬件和软件平台所支持。红外收发器产品具有成本低，小型化，传输速率快，点对点安全传输，不受电磁干扰等特点，可以实现信息在不同产品之间快速、方便、安全地交换与传送，在短距离无线传输方面拥有十分明显的优势。红外遥控收发系统的设计在具有很高的实用价值，目前红外收发器产品在可携式产品中的应用潜力很大。全世界约有1亿5千万台设备采用红外技术，在电子产品和工业设备、医疗设备等领域广泛使用。绝大多数笔记本电脑和手机都配置红外收发器接口。随着红外数据传输技术更加成熟、成本下降，红外收发器在短距离通讯领域必将得到更广泛的应用。 本系统的设计目的是用红外线作为传输媒质来传输用户的操作信息并由接收电路解调出原始信号，主要用到编码芯片和解码芯片对信号进行调制与解调，其中编码芯片用的是台湾生产的PT2262，解码芯片是PT2272。主要工作原理是：利用编码键盘可以为PT2262提供的输入信息，PT2262对输入的信息进行编码并加载到38KHZ的载波上并调制红外发射二极管并辐射到空间，然后再由接收系统接收到发射的信号并解调出原始信息，由PT2272对原信号进行解码以驱动相应的电路完成用户的操作要求。 关键字：红外线；编码；解码；LM386；红外收发器。 1 绪论
英文文献翻译
中等分辨率制备分离的 快速色谱技术 W. Clark Still,* Michael K a h n , and Abhijit Mitra Departm(7nt o/ Chemistry, Columbia Uniuersity,1Veu York, Neu; York 10027 ReceiLied January 26, 1978 我们希望找到一种简单的吸附色谱技术用于有机化合物的常规净化。这种技术是适于传统的有机物大规模制备分离，该技术需使用长柱色谱法。尽管这种技术得到的效果非常好，但是其需要消耗大量的时间，并且由于频带拖尾经常出现低复原率。当分离的样本剂量大于1或者2g时，这些问题显得更加突出。近年来，几种制备系统已经进行了改进，能将分离时间减少到1-3h，并允许各成分的分辨率ΔR f≥（使用薄层色谱分析进行分析）。在这些方法中，在我们的实验室中，媒介压力色谱法1和短柱色谱法2是最成功的。最近，我们发现一种可以将分离速度大幅度提升的技术，可用于反应产物的常规提纯，我们将这种技术称为急骤色谱法。虽然这种技术的分辨率只是中等（ΔR f≥），而且构建这个系统花费非常低，并且能在10-15min内分离重量在的样本。4 急骤色谱法是以空气压力驱动的混合介质压力以及短柱色谱法为基础，专门针对快速分离，介质压力以及短柱色谱已经进行了优化。优化实验是在一组标准条件5下进行的，优化实验使用苯甲醇作为样本，放在一个20mm*5in.的硅胶柱60内，使用Tracor 970紫外检测器监测圆柱的输出。分辨率通过持续时间（r）和峰宽（w,w/2）的比率进行测定的（Figure 1），结果如图2-4所示，图2-4分别放映分辨率随着硅胶颗粒大小、洗脱液流速和样本大小的变化。
客户关系管理外文文献翻译(2017)
XXX学院 毕业设计(论文)外文资料翻译 学院：计算机与软件工程学院 专业：计算机科学技术(软件工程方向) 姓名： 学号： 外文出处：GoyKakus.THE RESEARCH OFCUSTOMER RELATIONSHIP MANAGEMENT STRATEGY [J]. International Journal of Management Research & Review, 2017, 1(9): 624-635. 附件： 1.外文资料翻译译文；2.外文原文。 注：请将该封面与附件装订成册。
附件1：外文资料翻译译文 客户关系管理战略研究 Goy Kakus 摘要 客户关系管理解决方案，通过为你提供客户业务数据来帮助你提供客户想要的服务或产品,提供更好的客户服务、交叉销售和更有效的销售,达成交易,保留现有客户并更好地理解你的客户是谁。本文探讨了客户关系管理模型在获得、保持与发展策略方面的优势。然而,我们对其定义和意义还存在一些困惑。本文通过考察关系营销和其他学科方面的相关文献，解释了客户关系管理的概念基础,从而对客户关系管理的知识作出了贡献。 关键词:客户关系管理模型, 客户关系管理的博弈改变者与关键策略 引言 CRM 是客户关系管理的简称。它的特征在于公司与客户的沟通,无论是销售还是服务相关的。客户关系管理这一术语经常用来解释企业客户关系,客户关系管理系统也以同样的方式被用来处理商业联系, 赢得客户,达成合同和赢得销售。 客户关系管理通常被考虑作为一个业务策略，从而使企业能够: *了解客户 *通过更好的客户体验留住客户 *吸引新客户 *赢得新客户和达成合同 *提高盈利 *减少客户管理成本 *通过服务台等工具软件,电子邮件组织者和不同类型的企业应用程序，企业业务经常寻求个性化的在线体验。 设计精良的客户关系管理包括以下特征: 1．客户关系管理是一种以顾客为中心并以客户投入为基础的服务响应，一对一的解决客户的必需品, 买家和卖家服务中心直接在线互动,帮助客户解决他
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
https://www.wendangku.net/doc/8c3890668.html, Overview https://www.wendangku.net/doc/8c3890668.html, is a unified Web development model that includes the services necessary for you to build enterprise-class Web applications with a minimum of https://www.wendangku.net/doc/8c3890668.html, is part of https://www.wendangku.net/doc/8c3890668.html, Framework,and when coding https://www.wendangku.net/doc/8c3890668.html, applications you have access to classes in https://www.wendangku.net/doc/8c3890668.html, Framework.You can code your applications in any language compatible with the common language runtime(CLR), including Microsoft Visual Basic and C#.These languages enable you to develop https://www.wendangku.net/doc/8c3890668.html, applications that benefit from the common language runtime,type safety, inheritance,and so on. If you want to try https://www.wendangku.net/doc/8c3890668.html,,you can install Visual Web Developer Express using the Microsoft Web Platform Installer,which is a free tool that makes it simple to download,install,and service components of the Microsoft Web Platform.These components include Visual Web Developer Express,Internet Information Services (IIS),SQL Server Express,and https://www.wendangku.net/doc/8c3890668.html, Framework.All of these are tools that you use to create https://www.wendangku.net/doc/8c3890668.html, Web applications.You can also use the Microsoft Web Platform Installer to install open-source https://www.wendangku.net/doc/8c3890668.html, and PHP Web applications. Visual Web Developer Visual Web Developer is a full-featured development environment for creating https://www.wendangku.net/doc/8c3890668.html, Web applications.Visual Web Developer provides an ideal environment in which to build Web sites and then publish them to a hosting https://www.wendangku.net/doc/8c3890668.html,ing the development tools in Visual Web Developer,you can develop https://www.wendangku.net/doc/8c3890668.html, Web pages on your own computer.Visual Web Developer includes a local Web server that provides all the features you need to test and debug https://www.wendangku.net/doc/8c3890668.html, Web pages,without requiring Internet Information Services(IIS)to be installed. Visual Web Developer provides an ideal environment in which to build Web sites and then publish them to a hosting https://www.wendangku.net/doc/8c3890668.html,ing the development tools in Visual Web Developer,you can develop https://www.wendangku.net/doc/8c3890668.html, Web pages on your own computer.
会计信息质量外文文献及翻译
会计信息质量在投资中的决策作用对私人信息和监测的影响 安妮比蒂，美国俄亥俄州立大学 瓦特史考特廖，多伦多大学 约瑟夫韦伯，美国麻省理工学院 1简介 管理者与外部资本的供应商信息是不对称的在这种情况下企业是如何影响金融资本 的投资的呢？越来越多的证据表明，会计质量越好，越可以减少信息的不对称和对融资成本的约束。与此相一致的可能性是，减少了具有更高敏感性的会计质量的公司的投资对内部产生的现金流量。威尔第和希拉里发现，对企业投资和与投资相关的会计质量容易不足，是容易引发过度投资的原因。 当投资效率低下时，会计的质量重要性可以减轻外部资本的影响，供应商有可能获得私人信息或可直接监测管理人员。通过访问个人信息与控制管理行为，外部资本的供应商可以直接影响企业的投资，降低了会计质量的重要性。符合这个想法的还有比德尔和希拉里的比较会计对不同国家的投资质量效益的影响。他们发现，会计品质的影响在于美国投资效益，而不是在日本。他们认为，一个可能的解释是不同的是债务和股权的美国版本的资本结构混合了SUS的日本企业。 我们研究如何通过会计质量灵敏度的重要性来延长不同资金来源对企业的投资现金 流量的不同影响。直接测试如何影响不同的融资来源会计，通过最近获得了债务融资的公司来投资敏感性现金流的质量的效果，债务融资的比较说明了对那些不能够通过他们的能力获得融资的没有影响。为了缓解这一问题，我们限制我们的样本公司有所有最近获得的债务融资和利用访问的差异信息和监测通过公共私人债务获得连续贷款的建议。我们承认，投资内部现金流敏感性可能较低获得债务融资的可能性。然而，这种可能性偏见拒绝了我们的假设。 具体来说，我们确定的数据样本证券公司有1163个采样公司（议会），通过发行资本公共债务或银团债务。我们限制我们的样本公司最近获得的债务融资持有该公司不断融资与借款。然而，在样本最近获得的债务融资的公司，也有可能是信号，在资本提供进入私人信息差异和约束他们放在管理中的行为。相关理论意味着减少公共债务持有人获取私人信息，因而减少借款有效的监测。在这些参数的基础上，我们预测，会计质量应该有一
仪表板外文文献翻译、中英文翻译、外文翻译
Dashboard From Wikipedia, the free encyclopedia This article is about a control panel placed in the front of the car. For other uses, see Dashboard (disambiguation). The dashboard of a Bentley Continental GTC car A dashboard (also called dash, instrument panel (IP), or fascia) is a control panel located directly ahead of a vehicle's driver, displaying instrumentation and controls for the vehicle's operation. Contents 1.Etymology 2.Dashboard features 3.Padding and safety 4.Fashion in instrumentation 5.See also 6.References Etymology Horse-drawn carriage dashboard Originally, the word dashboard applied to a barrier of wood or leather fixed at the front of a horse-drawn carriage or sleigh to protect the driver from mud or other debris "dashed up" (thrown up) by the horses' hooves.[1] Commonly these boards did not perform any additional function other than providing a convenient handhold for ascending into the driver's seat, or a small clip with which to secure the reins when not in use. When the first "horseless carriages" were constructed in the late 19th century, with engines mounted beneath the driver such as the Daimler Stahlradwagen, the simple dashboard was retained to protect occupants from debris thrown up by the cars' front wheels. However, as car design evolved to position the motor in front of the driver, the dashboard became a panel that protected vehicle occupants from the heat and oil of the engine. With gradually increasing mechanical complexity, this panel formed a convenient location for the placement of gauges and minor controls, and from this evolved the modern instrument panel,
工商管理专业外文文献翻译
Project Budget Monitor and Control Author：Yin Guo-li Nationality：American Derivation：Management Science and Engineering.Montreal: Mar 20, 2010 . With the marketing competitiveness growing, it is more and more critical in budget control of each project. This paper discusses that in the construction phase, how can a project manager be successful in budget control. There are many methods discussed in this paper, it reveals that to be successful, the project manager must concern all this methods. 1. INTRODUCTION The survey shows that most projects encounter cost over-runs (Williams Ackermann, Eden, 2002,pl92). According to Wright (1997)'s research, a good rule of thumb is to add a minimum of 50% to the first estimate of the budget (Gardiner and Stewart, 1998, p251). It indicates that project is very complex and full of challenge. Many unexpected issues will lead the project cost over-runs. Therefore, many technologies and methods are developed for successful monitoring and control to lead the project to success. In this article, we will discuss in the construction phase, how can a project manager to be successful budget control. 2. THE CONCEPT AND THE PURPOSE OF PROJECT CONTROL AND MONITOR Erel and Raz (2000) state that the project control cycle consists of measuring the status of the project, comparing to the plan, analysis of the deviations, and implementing any appropriate corrective actions. When a project reach the construction phase, monitor and control is critical to deliver the project success. Project monitoring exists to establish the need to take corrective action, whilst there is still time to take action. Through monitoring the activities, the project team can analyze the deviations and decide what to do and actually do it. The purpose of monitor and control is to support the implementation of corrective actions, ensure projects stay on target or get project back on target once it has gone off target。
外文文献及翻译
文献翻译 原文 Combining JSP and Servlets The technology of JSP and Servlet is the most important technology which use Java technology to exploit request of server, and it is also the standard which exploit business application .Java developers prefer to use it for a variety of reasons, one of which is already familiar with the Java language for the development of this technology are easy to learn Java to the other is "a preparation, run everywhere" to bring the concept of Web applications, To achieve a "one-prepared everywhere realized." And more importantly, if followed some of the principles of good design, it can be said of separating and content to create high-quality, reusable, easy to maintain and modify the application. For example, if the document in HTML embedded Java code too much (script), will lead the developed application is extremely complex, difficult to read, it is not easy reuse, but also for future maintenance and modification will also cause difficulties. In fact, CSDN the JSP / Servlet forum, can often see some questions, the code is very long, can logic is not very clear, a large number of HTML and Java code mixed together. This is the random development of the defects. Early dynamic pages mainly CGI (Common Gateway Interface, public Gateway Interface) technology, you can use different languages of the CGI programs, such as VB, C / C + + or Delphi, and so on. Though the technology of CGI is developed and powerful, because of difficulties in programming, and low efficiency, modify complex shortcomings, it is gradually being replaced by the trend. Of all the new technology, JSP / Servlet with more efficient and easy to program, more powerful, more secure and has a good portability, they have been many people believe that the future is the most dynamic site of the future development of technology. Similar to CGI, Servlet support request / response model. When a customer submit a request to the server, the server presented the request Servlet, Servlet responsible for handling requests and generate a response, and then gave the server, and then from the server sent to
英文文献及翻译
Research Article Mechanical Properties of Fiber Reinforced Lightweight Concrete Containing Surfactant Y oo-Jae Kim, Jiong Hu, Soon-Jae Lee, and Byung-Hee Y ou Department of Engineering Technology, Texas State University, San Marcos, TX 78666, USA Correspondence should be addressed to Y oo-Jae Kim, yk10@https://www.wendangku.net/doc/8c3890668.html, Received 21 June 2010; Accepted 24 November 2010 Academic Editor: Tarun Kant Copyright ? 2010 Y oo-Jae Kim et al. This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited. Fiber reinforced aerated lightweight concrete (FALC) was developed to reduce concrete’s density and to improve its fire resistance, thermal conductivity, and energy absorption. Compression tests were performed to determine basic properties of FALC. The primary independent variables were the types and volume fraction of fibers, and the amount of air in the concrete. Polypropylene and carbon fibers were investigated at 0, 1, 2, 3, and 4% volume ratios. The lightweight aggregate used was made of expanded clay. A self-compaction agent was used to reduce the water-cement ratio and keep good workability. A surfactant was also added to introduce air into the concrete. This study provides basic information regarding the mechanical properties of FALC and compares FALC with fiber reinforced lightweight concrete. The properties investigated include the unit weight, uniaxial compressive strength, modulus of elasticity, and toughness index. Based on the properties, a stress-strain prediction model was proposed. It was demonstrated that the proposed model accurately predicts the stress-strain behavior of FALC. 1. Introduction In the last three decades, prefabrication has been applied to small housing and tall building construction, and precast concrete panels have become one of the widely used materials in construction system. Recently, much attention has been directed toward the use of lightweight concrete for precast concrete to improve the performances, such as dead load reduction, fire resistance, and thermal conductivity, of the buildings. Additionally, the structure of a precast building should be able to resist impact loading cases, particularly earthquakes, since resisting earthquakes of these buildings under the performances is becoming an important consideration [1, 2].Many efforts have been applied toward developing high performance concrete for building structures with enhanced performance and safety. V arious types of precast concrete products, such as autoclaved aerated lightweight concrete (AALC), fiber reinforced concrete (FRC), and lightweight concrete, have been developed and experimentally verified. A number of them have been applied in full-scale build-ing structures. AALC is well known and widely accepted, but its small size and weak strength limit its use instructural elements [3]. Lightweight aggregate concretes offer strength, deadload reduction, and thermal conductivity,