外文文献翻译
知识产权论文中英文对照外文翻译文献
中英文对照外文翻译文献1外文参考文献译文the well-known trademarks and dilute anti-diluted First, well-known trademarks SummaryWell-known trademarks is a long-term use, in the market enjoy a high reputation, known for the relevant public and by certain procedures that the trademark. Since the "Paris Convention" was first introduced the concept of well-known trademarks, the well-known trademarks for special protection legislation has become the world trend.Paris Convention stipulates: all of the members were identified as the well-known trade marks, or registered First, the first to ban others, and the other is to prohibit the use of others with identical or similar logo. Trips further provides: 1, the Paris Convention for the special protection and extension of the services of well-known trademarks, 2, the scope of protection does not extend to prohibit similar goods or services with the well-known trademarks for use on the same or similar logo, 3, on how to That a well-known trademarks in principle a simple requirement.National legislation on the practice, the well-known trade marks that standards vary, often based on specific trade mark promotion of public awareness of related areas, logo merchandise sales and the scope of national interests, and other factors identified. From an international treaty to protect the well-known trademarks mind, that well-known trade marks and protection of well-known trade marks are closely linked.Second, the well-known trademarks protected modeOn the protection of the main trademarks of relative and absolute protectionism two models.The former refers to ban others with well-known trademarks identical or similar trademark with the trademark owner the same or similar industries in the registration or use of similar goods in non-use of the same or similar trademarks is permitted, "the Paris Convention "That is, relative to protectionism.While the latter refers to ban others in any industry, including the well-known trade mark goods with different or similar to those in the industry to register with the well-known trade marks and the use of the same or similar trademarks, TRIPS agreement that is taken by the expansion of the absolute protectionism.In simple economic form, as specified by the trade mark goods at a single, specific trade mark goods and the link between more closely. With, a valuable well-known trademarks have been more and more use of different types of commodities, which are among the types of goods on the property may be totally different, in a trademark associated with the commodity groups and the relative weakening of trade marks Commodity producers and the relative isolation. Not well-known trademarks such as cross-category protection and allow others to register, even if the goods obvious differences, the public will still be in the new goods and reputable well-known trademarks to establish a link between people that the goods may be well-known trademark, the new commodities , Or the well-known trademarks of goods and people between the existence of a legal, organizational or business association, thus leading to the misuse of consumers purchase. The rapid development of the commodity today, the relative protectionism has not improved the protection of the public and well-known trademark owner's interests.In view of this, in order to effectively prevent the reputation of well-known trademarks, and the identification of significant features and advertising value by the improper use of the damage, many countries on the implementation of a well-known trademarks is protectionism, which prohibits the use of any products on the same or with the well-known trademarks Similar to the trademark.TRIPS Agreement Article 16, paragraph 3 states: Paris Convention 1967 text, in principle, applicable to the well-known trademarks and logos of the commodities or services are not similar goods or services, if not similar goods or services on the use of the trademark will be Suggest that the goods or services with the well-known trademarks on a link exists, so that the interests of all well-known trademarks may be impaired.Third, the well-known trademarks dilutedThe protection of trademark rights, there are mainly two: one for the confusion theory, a theory for desalination.The main traditional trademark protection for trade marks the difference between functional design, and its theoretical basis for the theory of confusion. In summary, which is to ensure that the trademark can be identification, confirmation and different goods or services different from the significant features, to avoid confusion, deception and E Wu, the law gives first use of a person or persons registered with exclusive rights, which prohibits any Without the permission of the rights to use may cause confusion among consumers in the same or similar trademarks. Clearly, the traditional concept of trademark protection, to stop "the possibility of confusion" is the core of trademark protection.With the socio-economic development and commercialization of the continuous improvement of the degree, well-known trademarks by the enormous implication for the growing commercial value have attracted the attention of people. Compared with ordinary marks, bearing well-known trademarks by the significance and meaning beyond the trademark rights to the general, and further symbol of product quality and credit, contains a more valuable business assets - goodwill. Well-known trade mark rights of people to use its excellent reputation of leading the way in the purchasing power, instead of the use of trademarks to distinguish between different products and producers.When the mark beyond the role of this feature to avoid confusion, then, this factor is obviously confused and can not cover everything, and other factors become as important as or more important. Thus, in theory confusion on the basis of further development of desalination theory.Trademark Dilution (dilution), also known as trademark dilution, is one of trademark infringement theory. "Watered down", according to the U.S. "anti-federal trademark law dilute" means "regardless of well-known trade mark rights and theothers between the existence of competition, or existence of confusion, misunderstanding or the possibility of deception, reduce and weaken the well-known trademarks Its goods or services and the identification of significant capacity of the act. " In China, some scholars believe that "refers to dilute or weaken gradually weakened consumer or the public will be trademarks of the commercial sources with a specific link between the ability." Trademark faded and that the main theory is that many market operators have Using well-known trademarks of the desire of others, engage in well-known trademarks should be to prevent others from using its own unique identification of special protection.1927, Frank • Si Kaite in the "Harvard Law reviews" wrote the first trademark dilute theory. He believes that people should not only be trademarks of others prohibit the use of the mark, he will compete in the commodity, and should prohibit the use of non-competitive goods on. He pointed out: the real role of trade marks, not distinguish between goods operators, but satisfied with the degree of difference between different commodities, so as to promote the continuous consumer purchase. From the basic function of trademarks, trade mark used in non-competitive goods, their satisfaction with regard to the distinction between the role of different commodities will be weakened and watered down. Trademarks of the more significant or unique, to the public the impression that the more deeply, that is, should be restricted to non-compete others in the use of goods or services.Since then, the Intellectual Property Rights Branch of the American Bar Association Chairman Thomas • E • Si Kaite Smith on the theory made a fu rther elaboration and development. He said: "If the courts allow or laissez-faire 'Rolls Royce' restaurants, 'Rolls-Royce' cafeteria, 'Rolls-Royce' pants, 'Rolls-Royce' the candy, then not 10 years, ' Rolls-Royce 'trademark owners will no longer have the world well-known trademarks. "Si Kaite in accordance with the theory of well-known trade marks have faded because of the effect of non-rights holders with well-known trademarks in the public mind the good image of well-known trademarks will be used in non-competitivegoods, so as to gradually weaken or reduce the value of well-known trademarks, That is, by the well-known trademarks have credibility. Trademark tag is more significant or unique characteristics, which in the public mind the impression that the more deep, more is the need for increased protection, to prevent the well-known trade marks and their specific goods was the link between the weakening or disappearance.In practice, trademarks diluted share a wide range of operating methods, such as:A well-known trademarks of others will still use as a trademark, not only in the use of the same, similar to the goods or services. For example, household appliances, "Siemens" trademark as its own production of the furniture's trademark.2. To other people's well-known trademarks as their corporate name of the component. Such as "Haier" trademark for the name of his restaurant.3. To the well-known trademarks of others as the use of domain names. For example, watches trademark "OMEGA" registered the domain name for themselves ().4. To the well-known trademarks of others as a commodity and decorating use.5. Will be others as well-known trade marks of goods or services using the common name. For example, "Kodak" interpreted as "film, is a camera with photographic material", or "film, also known as Kodak,……" This interpretation is also the mark of the water down. If the "Kodak" ignored the trademark owner, after a period of time, people will Kodak film is, the film is Kodak. In this way, the Kodak film-related goods has become the common name, it as a trademark by a significant, identifiable on limbo. The public well-known Jeep (Jeep), aspirin (Aspirin), freon (Freon), and so was the registration of foreign goods are due to improper use and management and the protection of poor, evolved into similar products common name, Thus lost its trademark logo features.U.S. "anti-diluted Federal trademark law" before the implementation of the Federal Court of Appeal through the second from 1994 to 1996 case, identified thefollowing violations including the Trademark Dilution: (1) vague, non-means as others in similar goods not on Authorized the use of a trademark so that the sales of goods and reduce the value of trademarks or weakened (2) pale, that is because of violations related to the quality, or negative, to demonize the acts described a trademark goods may be caused to others The negative effects of the situation, (3) to belittle, or improperly changed, or derogatory way to describe a trade mark case.The majority of our scholars believe that the well-known trademarks diluted There are two main forms: watered down and defaced. The so-called dilute the people will have no right to use the same or similar trademark with the well-known trademarks used in different types of commodities, thus making the mark with the goods weakened ties between the specific acts the so-called defaced is that people will have no right to use the same Or similar marks for the well-known trade marks will have to belittle good reputation, tarnished the role of different types of goods on the act.Some scholars believe that the desalination also refers to the three aspects of well-known trademarks damage. First, in a certain way to demonize the relevant well-known trademarks; Second, some way related to well-known trademark dark; Third is the indirect way so that consumers will distort trade mark goods for the general misunderstanding of the name.In general, can be diluted in the form summarized as follows:1, weakeningWeakening is a typical diluted form, also known as dark, is that others will have some visibility in the use of a trademark is not the same, similar to the goods or services, thereby weakening the mark with its original logo of goods or services The link between, weakening the mark was a significant and identifiable, thus bearing the trade mark by the damage caused by acts of goodwill. Weakening the mark of recognition of the significant damage is serious, it can be the recognition of trademark dilution, was significant, or even make it completely disappeared, then to the mark bycarrying the reputation of devastating combat.First, the weakening of the identification is the weakening and lower. Any unauthorized person, others will have some visibility in the use of a trademark is not the same, similar to the goods or services, will reduce its recognition of. But consumers were referred to the mark, it may no longer think of first is the original goods or services, not only is the original or goods or services, consumers simply will not even think of goods or services, but the Trademark Dilution of goods Or services. There is no doubt that this marks the recognition of, is a heavy blow.Weakening of the mark is significantly weakened and the lower. Mark is significantly different from other commercial trademark marked characteristics. A certain well-known trademarks, which in itself should be a very significant, very significant and can be quickly and other signs of its own separate. However, the Trademark Dilution of the same or similar trademarks used in different goods or services, so that was the trademark and other commercial marked difference in greatly reduced, to the detriment of its significant.Of course, regardless of the weakening of the mark was a significant or identifiable, are the ultimate impact of the mark by the bearer of goodwill. Because the trade mark is the carrier of goodwill, the mark of any major damage, the final performance for all bearing the trade mark by the goodwill of the damage.2, tarnishedMeans others will have some well-known trademarks in the use of the good reputation of the trademark will have to belittle, defaced role of the goods or services on the act. Contaminate the trademarks of others, is a distortion of trade marks to others, the use of the damage, not only reduced the value of the mark, even on such values were defaced. As tarnished reputation is a trademark of damage, so tarnished included in the diluted acts, is also relatively accepted view. Moreover, in the field of trademark faded, tarnished than the weakening of the danger of even greater acts, the consequences are more serious.3, degradationDegradation is due to improper use of trademarks, trade mark goods for the evolution of the common name recognition and loss of function. Trademark Dilution degradation is the most serious kind. Degradation of the event, will completely lose their identification marks, no longer has the distinction function as the common name of the commodity.Fourth, protection against diluteBased on the well-known trademarks dilute the understanding, and accompanied by a serious weakening of well-known trademarks, all countries are gradually legislation to provide for the well-known trademarks to protect anti-diluted. There are specific models:1, the development of special anti-dilute the protection of well-known trademarksThe United States is taking this protection on behalf of the typical pattern.1995, in order to prevent lower dilute "the only representative of the public eye, the unique image of the trademark" to protect "the trademark value of advertising," the U.S. Congress passed the National reunification of the "anti-federal trademark law watered down", so as to the well-known trademarks All provide the unified and effective national anti-dilute the protection.U.S. anti-diluted in trademark protection has been added a new basis for litigation, which is different from the traditional basis of trademark infringement litigation. Trademark infringement of the criteria is confusing, the possibility of deception and misleading, and the Trademark Dilution criteria is unauthorized to others well-known trademarks of the public to reduce the use of the trademark instructions for goods and services only and in particular of Feelings. It is clear that the U.S. law is anti-diluted basis, "business reputation damage" and the possibility of well-known trade mark was a significant weakening of the possibility of providingrelief. Moreover, anti-faded law does not require the application of competitive relations or the existence of possible confusion, which is more conducive to the exercise of trademark right to appeal.2, through the Anti-Unfair Competition Law ProtectionSome countries apply anti-unfair competition law to protect famous trademarks from being watered down. Such as Greece, "Anti-Unfair Competition Law," the first one: "Prohibition of the Use of well-known trademarks in order to take advantage of different commodities on the well-known trademarks dilute its credibility was significant." Although some countries in the Anti-Unfair Competition Law does not explicitly prohibits trademark faded, but the Trademark Dilution proceedings, the application of unfair competition litigation.3, through or under well-known trademark protection within the scope of trademark protectionMost civil law countries is this way. 1991, "the French Intellectual Property Code," Di Qijuan trademark law section L.713-5 of the provisions that: not in similar goods or services on the use of well-known trade marks to the trademark owner or a loss caused by the improper use of trademarks , Against people should bear civil liability.Germany in 1995, "the protection of trademarks and other signs of" Article 14 also stipulates that: without the consent of the trademark rights of third parties should be banned in commercial activities, in and protected by the use of the trademark does not like similar goods or services , And the use of the trademark identical or similar to any signs.4, in the judicial precedents in the application of anti-dilute the protection ofIn some countries there are no clear legislative provisions of the anti-dilute well-known trademarks, but in judicial practice, they are generally applicable civil law on compensation for the infringement of the debt to protect the interests of allwell-known trademarks, through judicial precedents to dilute the protection of applicable anti.China's well-known trademarks in the protection of the law did not "water down" the reference, but on the substance of the relevant legal provisions, protection of anti-diluted. 2001 "Trademark Law" amendment to increase the protection of well-known trademarks, in particular, it is important to the well-known trademarks have been registered to conduct cross-category protection. Article 13 stipulates: "The meeting is not the same as or similar to the trademark application for registration of goods is copied, Mofang, translation others have been registered in the well-known trademarks, misleading the public, the standard of the well-known trade mark registration may be the interests of the damage, no registration And can not be used. "But needs to be pointed out that this provision does not mean that China's laws for the well-known trademarks has provided an effective anti-dilute the protection. "Trademark Law" will prohibit only well-known trademarks and trademarks of the same or similar use, without the same or similar goods not on the behavior, but the well-known trade marks have faded in various forms, such as the well-known trademarks for names, domain names, such acts Detract from the same well-known trademarks destroyed the logo of the ability to make well-known trade mark registration of the interests of damage, this is not a legal norms.It must be pointed out that the trade mark that should be paying attention to downplay acts of the following:1, downplay acts are specifically for the well-known registered trade marks.Perpetrators diluted one of the main purpose is the free-rider, using the credibility of well-known trademarks to sell their products, and general use of trademarks do not have this value. That acts to dilute limited to well-known trademarks, can effectively protect the rights of trademark rights, have not excessively restrict the freedom of choice of logo, is right to resolve the conflict right point of balance. "Trademark Law" will be divided into well-known trademarks have beenregistered and unregistered, and give different protection. Anti-has been watered down to protect only against the well-known trade marks registration, and for China not only well-known trade marks registered in the same or similar ban on the registration and use of goods. This reflects the "Trademark Law" the principle of protection of registered trademarks.2, faded in the different categories of goods and well-known trademarks for use on the same or similar logo.If this is the same or similar goods with well-known trademarks for use on the same or similar to the logo should be in accordance with the general treatment of trademark infringement. There is also a need to downplay the use of the tags are similar to a well-known trademarks and judgments.3, not all the non-use of similar products on the well-known trade marks and logos of the same or similar circumstances are all faded.When a trademark has not yet become well-known trademarks, perhaps there are some with the same or similar trademarks used in other types of goods on. In the well-known trademarks, the original has been in existence does not constitute a trademark of those who play down.4, acts that play down the perpetrator does not need to consider the subjective mental state.Regardless of their out of goodwill or malicious, intentional or fault, is not watered down the establishment. But the acts of subjective mental state will assume responsibility for its impact on the manner and scope. Generally speaking, if the perpetrator acts intentionally dilute the responsibility to shoulder much weight, in particular, bear a heavier responsibility for damages, if the fault is the commitment will be less responsibility. If there are no mistakes, just assume the responsibility to stop infringement.5, due to anti-faded to protect well-known trade marks with a specific goods orservices linked to well-known trademarks a long time widely used in a variety of goods, will inevitably lead to trademark the logo of a particular commodity producers play down the link, well-known trademarks A unique attraction to consumers will also be greatly reduced. So that should not be watered down to conduct a source of confusion for the conditions of goods, after all, not all the water down will cause consumers confusion. For example, a street shop's name is "Rolls-Royce fruit shop," people at this time there will be no confusion and that the shop and the famous Rolls-Royce trademark or producers of the contact. However, such acts can not be allowed, a large number of similar acts will dilute the Rolls-Royce trademark and its products linked to undermine the uniqueness of the trademark, if things continue this way when the mention of Rolls-Royce trademark, people may think of is not only Automobile, food, clothing, appliances, etc.. That faded as to cause confusion for the conditions, some will not dilute norms and suppression of acts, makes well-known trade marks are not well protected. Therefore, as long as it is a well-known trademark detract from the logo and unique ability to act on the behavior should be identified as diluted.1. Zheng Chengsi: "Intellectual property law", legal publishers 2003 version.2. Wu Handong editor: "Intellectual Property Law," China Politics and Law University Press 2002 edition.3. Susan. Sela De: "The United States Federal trademark law dilute the anti-legislation and practice," Zhang Jin Yi, contained in the "Law on Foreign Translation" 1998 No.4.4. Kong Xiangjun: "Anti-Unfair Competition AFP theory," People's Court Press, 2001 edition.5. Liu Ping, Qi Chang: "On the special protection of famous trademarks", in "law and commercial" 1998 No.6.6. Well-Tao, Lu Zhou Li: "On the well-known trademarks to protect the anti-diluted", in "Law" 1998 No. 5.2 外文参考文献原文浅谈驰名商标之淡化与反淡化一、驰名商标概述驰名商标是指经过长期使用，在市场上享有较高声誉，为相关公众所熟知，并经一定程序认定的商标。
外文文献及翻译
外文文献原稿和译文原稿DATABASEA database may be defined as a collection interrelated data store together with as little redundancy as possible to serve one or more applications in an optimal fashion .the data are stored so that they are independent of programs which use the data .A common and controlled approach is used in adding new data and in modifying and retrieving existing data within the data base .One system is said to contain a collection of database if they are entirely separate in structure .A database may be designed for batch processing , real-time processing ,or in-line processing .A data base system involves application program, DBMS, and database.THE INTRODUCTION TO DATABASE MANAGEMENT SYSTEMSThe term database is often to describe a collection of related files that is organized into an integrated structure that provides different people varied access to the same data. In many cases this resource is located in different files in different departments throughout the organization, often known only to the individuals who work with their specific portion of the total information. In these cases, the potential value of the information goes unrealized because a person in other departments who may need it does not know it or it cannot be accessed efficiently. In an attempt to organize their information resources and provide for timely and efficient access, many companies have implemented databases.A database is a collection of related data. By data, we mean known facts that can be recorded and that have implicit meaning. For example, the names, telephone numbers, and addresses of all the people you know. You may have recorded this data in an indexed address book, or you may have stored it on a diskette using a personalcomputer and software such as DBASE Ⅲor Lotus 1-2-3. This is a collection of related data with an implicit meaning and hence is a database.The above definition of database is quite general. For example, we may consider the collection of words that made up this page of text to be usually more restricted. A database has the following implicit properties:● A database is a logically coherent collection of data with some inherent meaning. A random assortment of data cannot be referred to as a database.● A database is designed, built, and populated with data for a specific purpose. It has an intended group of user and some preconceived applications in which these users are interested.● A database represents some aspect of the real world, sometimes called the miniworld. Changes to the miniworld are reflected in the database.In other words, a database has some source from which data are derived, some degree of interaction with events in the real world, and an audience that is actively interested in the contents of the database.A database management system (DBMS) is composed of three major parts: (1) a storage subsystem that stores and retrieves data in files; (2)a modeling and manipulation subsystem that provides the means with which to organize the data and to add, delete, maintain, and update the data; and (3) an interface between the DBMS and its users. Several major trends are emerging that enhance the value and usefulness of database management systems.●Managers who require more up-to-date information to make effective decisions.●Customers who demand increasingly sophisticated information services and more current information about the status of their orders, invoices, and accounts.●Users who find that they can develop custom applications with database systems in a fraction of the time it takes to use traditional programming languages.●Organizations that discover information has a strategic value; they utilize their database systems to gain an edge over their competitors.A DBMS can organize, process, and present selected data elements from the database. This capability enables decision makers to search, probe, and query database contents in order to extract answers to nonrecurring and unplanned questions that aren’t available in regular reports. These questions might initially be vague and/or p oorly defined, but people can “browse” through the database until they have the needed information. In short, the DBMS will “mange” the stored data items and assemble the needed items from the common database in response to the queries of those who aren’t programmers. In a file-oriented system, user needing special information may communicate their needs to a programmer, who, when time permits, will write one or more programs to extract the data and prepare the information. The availability of a DBMS, however, offers users a much faster alternative communications path.DATABASE QUERYIf the DBMS provides a way to interactively enter and update the database ,as well as interrogate it ,this capability allows for managing personal database. However, it does not automatically leave an audit trail of actions and does not provide the kinds of controls necessary in a multi-user organization .There controls are only available when a set of application programs is customized for each data entry and updating function.Software for personal computers that perform some of the DBMS functions has been very popular .Individuals for personal information storage and processing intended personal computers for us .Small enterprises, professionals like doctors, architects, engineers, lawyers and so on have also used these machines extensively. By the nature of intended usage ,database system on there machines are except from several of the requirements of full-fledged database systems. Since data sharing is not intended, concurrent operations even less so ,the software can be less complex .Security and integrity maintenance are de-emphasized or absent .as data volumes will be small, performance efficiency is also less important .In fact, the only aspect of a database system that is important is data independence. Data independence ,as stated earlier ,means that application programs and user queries need not recognize physical organization of data on secondary storage. The importance of this aspect , particularly for the personal computer user ,is that this greatly simplifies database usage . The user can store ,access and manipulate data at ahigh level (close to the application)and be totally shielded from the low level (close to the machine )details of data organization.DBMS STRUCTURING TECHNIQUESSpatial data management has been an active area of research in the database field for two decades ,with much of the research being focused on developing data structures for storing and indexing spatial data .however, no commercial database system provides facilities for directly de fining and storing spatial data ,and formulating queries based on research conditions on spatial data.There are two components to data management: history data management and version management .Both have been the subjects of research for over a decade. The troublesome aspect of temporal data management is that the boundary between applications and database systems has not been clearly drawn. Specifically, it is not clear how much of the typical semantics and facilities of temporal data management can and should be directly incorporated in a database system, and how much should be left to applications and users. In this section, we will provide a list of short-term research issues that should be examined to shed light on this fundamental question.The focus of research into history data management has been on defining the semantics of time and time interval, and issues related to understanding the semantics of queries and updates against history data stored in an attribute of a record. Typically, in the context of relational databases ,a temporal attribute is defined to hold a sequence of history data for the attribute. A history data consists of a data item and a time interval for which the data item is valid. A query may then be issued to retrieve history data for a specified time interval for the temporal attribute. The mechanism for supporting temporal attributes is to that for supporting set-valued attributes in a database system, such as UniSQL.In the absence of a support for temporal attributes, application developers who need to model and history data have simply simulated temporal attributes by creating attribute for the time interval ,along with the “temporal” attribute. This of course may result in duplication of records in a table, and more complicated search predicates in queries. The one necessary topic of research in history data management is to quantitatively establish the performance (and even productivity) differences betweenusing a database system that directly supports attributes and using a conventional database system that does not support either the set-valued attributes or temporal attributes.Data security, integrity, and independenceData security prevents unauthorized users from viewing or updating the database. Using passwords, users are allowed access to the entire database of the database, called subschemas. For example, an employee database can contain all the data about an individual employee, but one group of users may be authorized to view only payroll data, while others are allowed access to only work history and medical data.Data integrity refers to the accuracy, correctness, or validity of the data in the database. In a database system, data integrity means safeguarding the data against invalid alteration or destruction. In large on-line database system, data integrity becomes a more severe problem and two additional complications arise. The first has to do with many users accessing the database concurrently. For example, if thousands of travel agents book the same seat on the same flight, the first agent’s booking will be lost. In such cases the technique of locking the record or field provides the means for preventing one user from accessing a record while another user is updating the same record.The second complication relates to hardware, software or human error during the course of processing and involves database transaction which is a group of database modifications treated as a single unit. For example, an agent booking an airline reservation involves several database updates (i.e., adding the passenger’s name and address and updating the seats-available field), which comprise a single transaction. The database transaction is not considered to be completed until all updates have been completed; otherwise, none of the updates will be allowed to take place.An important point about database systems is that the database should exist independently of any of the specific applications. Traditional data processing applications are data dependent.When a DMBS is used, the detailed knowledge of the physical organization of the data does not have to be built into every application program. The application program asks the DBMS for data by field name, for example, a coded representationof “give me customer name and balance due” would be sent to the DBMS. Without a DBMS the programmer must reserve space for the full structure of the record in the program. Any change in data structure requires changes in all the applications programs.Data Base Management System (DBMS)The system software package that handles the difficult tasks associated with creating ,accessing and maintaining data base records is called a data base management system (DBMS). A DBMS will usually be handing multiple data calls concurrently.It must organize its system buffers so that different data operations can be in process together .It provides a data definition language to specify the conceptual schema and most likely ,some of the details regarding the implementation of the conceptual schema by the physical schema.The data definition language is a high-level language, enabling one to describe the conceptual schema in terms of a “data model “.At the present time ,there are four underling structures for database management systems. They are :List structures.Relational structures.Hierarchical (tree) structures.Network structures.Management Information System(MIS)An MIS can be defined as a network of computer-based data processing procedures developed in an organization and integrated as necessary with manual and other procedures for the purpose of providing timely and effective information to support decision making and other necessary management functions.One of the most difficult tasks of the MIS designer is to develop the information flow needed to support decision making .Generally speaking ,much of the information needed by managers who occupy different levels and who have different levels and have different responsibilities is obtained from a collection of exiting information system (or subsystems)Structure Query Language (SQL)SQL is a data base processing language endorsed by the American NationalStandards Institute. It is rapidly becoming the standard query language for accessing data on relational databases .With its simple ,powerful syntax ,SQL represents a great progress in database access for all levels of management and computing professionals.SQL falls into two forms : interactive SQL and embedded SQL. Embedded SQL usage is near to traditional programming in third generation languages .It is the interactive use of SQL that makes it most applicable for the rapid answering of ad hoc queries .With an interactive SQL query you just type in a few lines of SQL and you get the database response immediately on the screen.译文数据库数据库可以被定义为一个相互联系的数据库存储的集合。
外文文献及翻译
To connect SQL Server databaseFirst we introduce the basic knowledge of the database,be regarded as thewarm-up exercise that study database weave distance front!1.warm-up exerciseNeeding first avowal is relation database that database knowledge that we here introduce all point. The so-called relation database is to mean data as that the form gather, passing to establish simple form an a kind of database for of relation to defining construction.I ignore the watch at how saving way in physics in the document in database is,it can see to make an a line for with row, with electronics form is similar with the row.In relation database, the line were called the record, but the row then is called word segment.This form inside each an all in formations for is a record, it including particular customer, but each record then included the same type with the word segment of the quantity:Customer's number, name etc.Form is logic set that a kind of related information that press a line of arrangingwith row, similar in single form in work.Each row of the word a database form inside calls a word segment. Watch isfrom every kind of word a definition of its containment of, each word a data for describing its implying. While creating to set up a database, the beard assign for each word segment a the piece belongs to the sex with the other according to thetype,biggest length.The word segment can include every kind of word sign,arithmetic figure even sketch.An information of relevant customer deposits in the line of the form, is called record.By any large, arbitrarily two records for database form to create set up can't be same.Key be a certain word segment( or several words segment) of the form inside, it()for fast inspect but drive index. The key can be unique, and also can then the right and wrong is unique, being decided by it() whether admission repetition. Unique key can specify for main key, using each one that come to unique marking form.The norm turns the database design of mission be method that the data of buildup,but the data of buildup, should can dissolve otiose repetition, and for have the necessary information offering to check to seek the path quickly. For attaining this kind of target but separate information to the process gone to in every kind of independent form, be called the norm turn.It is complicated process to use many appointed rules to proceed the norm withthe type of the different Class that norm turn. That process studies and discuss already beyond the reach of textual scope.But,the norm of the simple database in majority turn and can use the simple experience in underneath rule completes: include the form of the information of repetition must be divided into independent a few forms dissolve repetition.If we have chosen to learn 12 curricular 1000 students, the each curricularandcurricular that choose to -many100 teacher the with show will elucidation eachstudent repeat once.To avoid this kind of low efficiency, should to turn the dichotomous and independent form in form to the norm,an is used to mean the student,the another uses mean the course.Now the form was turned by the norm, so, to changes the particular andcurricular course describe or data,as long as change a record all right.Is a basic knowledge concerning database above,this is what study database plait distance must.Although the database technique is used as a course,its depth is not this space and can describe with the wide degree of,be used as the primer with simple database plait the distance should be all right already.Like,underneath we can start practicing.We usually meet the database system is to registers the system,ignoring you are in the unit,or attend what buildup,the register is to cans not help of,and it of the construction is more simple,we take a register system as an example.The analysis is once a data for involving.2. understanding the elementsFor the register, want the on the trail of information include:name、sex、native place、age、date of birth、unit、address、postal service codes、telephone、FAX. Certainly,can create to set up a form in brief,make above each piece according to item to should a word segment.Need to point the form the main key in parties now, in order to unique marking each a record,increase register number conduct and actions unique key respectively in register form,guarantee a two records like this all different.To the database after making an above analysis,we can start establishing the database.3.set up the firm in campHere we study to establish the database how,needing to make sure the typethat to establish the database first.Pass in Visual Basic the data interview control piece or data interview object ( DAO) can visit the following database:1)The database of JET, namely Microsoft Access2)The database of ISAM, such as: DBase, etc. of FoxPro3)The database of ODBC,every follow the standard of ODBC customer/ server database. Such as: Microsoft SQL Server, OracleBy any large, if develop the personal small scaled database system, use Access database comparison accommodation, to develop the big and medium-sized database system uses the database of ODBC fester. But dBase with the database of FoxPro because of already dated,unless special circumstance,do not use otherwise.In our example, chose to use the database of Access certainly. Establish the database of Access contain two kinds of methods: While establishing the database in Microsoft Access. Click new set up button can establish the new form. Here we main introduction the second method: The usage can see to turn the data management machine, do not need to weave the distance and then can create to set up the database.Can see to turn the data management machine is the applied procedure of a great use,it is a VB business enterprise version is supplementary with theprofession version, in the catalogue\..\ Devastation\ vb\ samples\ the Visdata is next, its interface is as follows the diagram.Click the menu document item is next newset up son item Microsoft ACCESS son item of edition 7.0 MDB item. Input thenew setting upthe name of the database in flick window way open register, appear the underneath show the window way:Want the born and new form, the single shot in right key database window way flicks the menu open, then the choice new form ordinaries,establishing in watch construction dialog box appeared later on a word for wanting segment. The every time faces to join in the form new word segment, single shot increment word segment button, will appear of increment word segment dialog box.Increment word a type for options in the dialog box, according to word segment.In our the register database that establish, the type of the each word segment.Want to notice of is, because the word segment registers the number be used unique marking record of, therefore, it can't be inputted by customer. So while defining the word's segment need to be defined for Long data type, the automatic born word segment item is valid, and picks out this item. Be the customer like this to input to record with other the different value every input a new record, system would on the word's segment automatically.In ACCESS database, the key word realizes with the index of, conduct andactions plait distance personnel at gather to weave the distance to the record of the form type,needs to adjust to use index.While searching,the technique of Rushmore uses the index information the excellent turning the search automatically. Aftercompleting the form definition, click increment index button, flick such aspen figure 5 show the window way.In window way the right side contain three optioned, its meaning, such as table,12.Increase the index dialog box options.After completing such as figure 6.Certainly, the academic association database establishes too not a dynasty the business of the one night, the reader no harm much practices once. Visit databases design and the development of the application procedures ofMS Visual Basics of the databases of the SQL Server. When design a system, the customer still needs to comprehend to use to come to visit the plait distance of ask the data of SQL Server to connect. The origin was detailed to elaborate that the usage open type database conjunction (the Open Database Connectivity, ODBC) adjusts to connect the objects to connect with the class, still having the data interviews object (the Data Access Objects, the DAO) and the long-range data objects.Design and weave to write large and complicated and applied procedure's database design for the software developer is a challenge, need to choose to weave the distance language and tools, do an accommodation for the SQL Server, choose the calculate way and the data structures, still need to design the sketch customer interface and the application procedures to connect. The decision within the most important software design is applied fixed position of the procedure. In other words, design must specify the system of which parts are data, business rule, and the data entrance procedure and used for circulating the code of other part. The MS Visual Basic supports the plait distance that some databases manage the systems connect, especially SQL Server. Adjust to connect to include the ODBC and DB-Libraries toconnect the, object to connect to include the data interview object (DAO), long range data object (the RDO), the OLE DB and the ActiveX Data Objects (ADO) with the class, todistributes mission the manage to Server SQL capable the returns that SQL the manage the object (the SQL Distributed management Objects, SQL-DMO) to connect. Connect the oculars right choice can improve the whole function of system and the development speed biggest. Design the large data warehouse system needs to choose the applied model properly. Traditional customer/ service's model depends on to join in the center layer but get the improvement to become three layer models. These three layers divide the line system as three parts: each layer is responsible for providing the service:(1) Data service( the Data Service) contain the maintenance data and the operation date such as the increment, modification, deletion and backups.These services maintenance data relation and contact,support backup and ually the data service is managed the system usage by the database.(2) business service( the Business Service) is handled the logic by the businessrule and data to constitute, such as the data legitimacy rule, the business processing support and the record backup logics. The main purpose of these services provides the data maintenance toward the application procedure Logic.(3) expression service( the Presentation Service)( or the customer service) support customer interface, control the customer data to input to express with data.(Output) Notice in customer/ service's technical term, sometimes express the service definition as customer's machine (or head), the data service definition for server (or after carry), but the business service is in the center the layer (the middle layer). But important comprehend any two layers .The data service business service expresses the logic support GUI that the service maintenance database business rule and the processing data need, data importation and manifestation the correspondences can think to carry on between customer's machine and servers. For example, in the center the layer can think is a head.Server The physics realization of the system can carry on through many different paths.The underneath wills discuss three layer logic models three kinds of to carry out the method:1.Fat customer machine realizationMany layer (the multi tier) realizations of fat customer the machine realization three layer models of a kind of carry out the options is in the customer's on board movement business and expression services. This probably writes the most common path in the Visual Basic application procedure for the SQL Server. This kind of carries out the physics up only two layers:The server provides the data service only, this kind of method contain 2:00 shortage. First, was the applied procedure to compute the on board increment at the customer, customer's calculators need to be stronger, this will increase the system expense, because the system usually takes several customer's machines. When the system takes to have the number with thousand million of customer's machine, thiskind of method will become too expensive. Another 1:00 shortage is a possible increment maintenance expenses. Move to the change of legitimacy logic and the business rule of the system and will cause upgrade customer's machine procedure each time. If the system contain customer's machine of the equal quantity, this is a problem. The biggest advantage of the machine realization in fat customer is to reduce the network discharge, if the legitimacy and the business rules need not be decide by the database. Under this kind of circumstance, only pass the data of the legitimacy logic and can spread toward server. Be the example of the importation data legitimacy,suppose the reader to have a small form (for example national form of name) to put in customer's machine. If the data entrance mold piece checks the native watch but is not a more national name in main database, then will reduce the network discharge obviously. Another an important use is in the development process of the system.If the head developer was limited to the interview carry behind, for example, can't pass the data in the database to verify to input the legitimacy, so, this kind of method can make it right processing data.2. Thin customer machine realizationIn thin customer the machine realization, business the service locates the server,the business logic usually expresses for saving process.The Server, the saving process usages T-The SQL plait write. This kind of realization is like fat customer's machine to carry out the similar physics up only two layers.The advantage of this kind of method is to reduce the system expense, because thin customer's machine needs the less system resources, this have very important many systems of customer's machines to take. And, support the expenses to also compare the fat customer the machine system is a little less, because the code carries the concentrated control in the server. If the business rule is depend on in the data of the database, thin customer the machine realization reduces the network discharge. The main shortage of this kind of method is a saving process to lack the vivid. The Visual Basic provide stronger than the T-SQL the plait distance ability that have to have another. Notice three the thin customer of the layer model the machine physics realization sometimes is called the fat server (the fat Server) model to confuse with thin customer's machine/ server calculation model by avoid, the latter points a kind of thin customer the machine hardware equipments and techniques are for example the Citric.3. Many layer realizationMost in brief many layer realizations are three layer realizations, many possible three a kinds of the layer model physics realizations. In this kind of realization, Link the SQL Server usage data service business to serve the thin customer of the machine expression service data service business service of fat customer from the Visual Basic the machine expression service data business the service be an alone the progress circulate. That progress can install for serve in the data same set server of the place or at another one server of the dissimilarity. The key characteristics of this kind of realization is the data service, business to serve the different from expression serve to can do for separation of progress movement in calculator. Three layer realizations.连接SQL Server数据库我们先介绍一下数据库的基本知识，算是学习数据库编程前的热身运动吧!1. 热身运动首先需要声明是，我们这里介绍的数据库知识都是指的关系数据库。
外文文献翻译(图片版)
本科毕业论文外文参考文献译文及原文学院经济与贸易学院专业经济学（贸易方向）年级班别2007级 1 班学号3207004154学生姓名欧阳倩指导教师童雪晖2010 年 6 月 3 日目录1 外文文献译文（一）中国银行业的改革和盈利能力（第1、2、4部分） (1)2 外文文献原文（一）CHINA’S BANKING REFORM AND PROFITABILITY（Part 1、2、4） (9)1概述世界银行（1997年）曾声称，中国的金融业是其经济的软肋。
当一国的经济增长的可持续性岌岌可危的时候，金融业的改革一直被认为是提高资金使用效率和消费型经济增长重新走向平衡的必要（Lardy，1998年，Prasad，2007年）。
事实上，不久前，中国的国有银行被视为“技术上破产”，它们的生存需要依靠充裕的国家流动资金。
但是，在银行改革开展以来，最近，强劲的盈利能力已恢复到国有商业银行的水平。
但自从中国的国有银行在不久之前已经走上了改革的道路，它可能过早宣布银行业的改革尚未取得完全的胜利。
此外，其坚实的财务表现虽然强劲，但不可持续增长。
随着经济增长在2008年全球经济衰退得带动下已经开始软化，银行预计将在一个比以前更加困难的经济形势下探索。
本文的目的不是要评价银行业改革对银行业绩的影响，这在一个完整的信贷周期后更好解决。
相反，我们的目标是通过审查改革的进展和银行改革战略，并分析其近期改革后的强劲的财务表现，但是这不能完全从迄今所进行的改革努力分离。
本文有三个部分。
在第二节中，我们回顾了中国的大型国有银行改革的战略，以及其执行情况，这是中国银行业改革的主要目标。
第三节中分析了2007年的财务表现集中在那些在市场上拥有浮动股份的四大国有商业银行：中国工商银行（工商银行），中国建设银行（建行），对中国银行（中银）和交通银行（交通银行）。
引人注目的是中国农业银行，它仍然处于重组上市过程中得适当时候的后期。
第四节总结一个对银行绩效评估。
外文文献及翻译
外文文献及翻译1. 文献："The Effects of Exercise on Mental Health"翻译：运动对心理健康的影响Abstract: This article explores the effects of exercise on mental health. The author discusses various studies that have been conducted on this topic, and presents evidence to support the claim that exercise can have positive impacts on mental well-being. The article also examines the mechanisms through which exercise affects mental health, such as the release of endorphins and the reduction of stress hormones. Overall, the author concludes that exercise is an effective strategy for improving mental health and recommends incorporating physical activity into daily routines.摘要：本文探讨了运动对心理健康的影响。
作者讨论了在这个主题上进行的各种研究，并提出证据支持运动对心理健康有积极影响的观点。
该文章还探讨了运动如何影响心理健康的机制，如内啡肽的释放和压力激素的减少。
总的来说，作者得出结论，运动是改善心理健康的有效策略，并建议将体育活动纳入日常生活。
2. 文献： "The Benefits of Bilingualism"翻译：双语能力的好处Abstract: This paper examines the benefits of bilingualism. The author presents research findings that demonstrate the cognitiveadvantages of being bilingual, such as enhanced problem-solving skills and improved attention control. The article also explores the social and cultural benefits of bilingualism, such as increased cultural awareness and the ability to communicate with people from different backgrounds. Additionally, the author discusses the positive effects of bilingualism on mental health, highlighting its role in delaying the onset of cognitive decline and in providing a buffer against age-related memory loss. Overall, the author concludes that bilingualism offers a range of advantages and recommends promoting bilingual education and language learning. 摘要：本文研究了双语能力的好处。
市场调研方法外文文献及翻译
市场调研方法外文文献及翻译1. Market Research Methods: Incorporating Social Media into Traditional Approaches文章介绍了如何在市场调研中运用社交媒体，以帮助企业更好地了解消费者。
研究人员将社交媒体与传统的定量调研和定性调研相结合，以获得更全面的信息。
通过采集社交媒体的数据分析消费者的行为和偏好，以及对产品或服务的反馈意见。
2. Using Eye Tracking in Market Research: A Guide to Best Practices该文献介绍了视觉追踪技术在市场调研中的应用。
作者指出，视觉追踪技术可以帮助研究人员理解消费者在浏览产品或服务时的注意力分配和行为模式。
文章介绍了适用于市场调研的视觉追踪应用程序的最佳实践和测试方法。
3. Conjoint Analysis in Marketing: New Developments with Implications for Research and Practice这篇文章介绍了一种被称为 "共轭分析" 的调研方法，该方法可以帮助研究人员了解消费者在购买某种产品或服务时的偏好和决策过程。
文献称，共轭分析已经成为市场营销领域最为普遍的工具之一。
文章还介绍了最新的研究和在实践中的应用，并探讨了一些特定情况下共轭分析的限制。
4. Qualitative Market Research: An International Journal这个杂志专注于定性市场调研方法。
它包括与确定消费者需求、分析竞争对手、建立品牌等相关的研究。
文章强调定性市场调研可以提供深入的见解和对产品或服务的更清晰的理解，帮助企业做出更明智的营销和业务决策。
每一期都包括来自该领域的专家的文章，并提供案例研究和最佳实践。
5. Use of Artificial Intelligence Techniques in Market Research: A Review该文献介绍了如何使用人工智能技术进行市场调研。
外文文献及翻译
Yunnan Ethnic pattern in Packaging DesignAbstract: Art is a folk Mother of the arts，is the source of the new art, From which to draw a strong tradition of high—grade Nutrition。
The persons belonging to national folk arts Ethnic patterns，are folk arts Intraoperative a gem, its development Research，and with the means of modern art，art wind Grid，professional skills combine to form a unique Style and features a modern design There are important applications，this paper focuses on Minority Folk pattern in modern packaging design Meter applications are discussed.Keywords: Yunnan Ethnic. Pattern。
Packaging Design.IntroductionYunnan is a multi-ethnic province, Here multiply survive the Han, Yi, Bai More than twenty families， Zhuang, Miao， Dai, etc。
Nation. Long history of various ethnic groups in Yunnan Province， the source is far Long, creating a rich and colorful Folk art。
电气工程的外文文献(及翻译)
电气工程的外文文献(及翻译)文献一：Electric power consumption prediction model based on grey theory optimized by genetic algorithms本文介绍了一种基于混合灰色理论与遗传算法优化的电力消耗预测模型。
该模型使用时间序列数据来建立模型，并使用灰色理论来解决数据的不确定性问题。
通过遗传算法的优化，模型能够更好地预测电力消耗，并取得了优异的预测结果。
此模型可以在大规模电力网络中使用，并具有较高的可行性和可靠性。
文献二：Intelligent control for energy-efficient operation of electric motors本文研究了一种智能控制方法，用于电动机的节能运行。
该方法提供了一种更高效的控制策略，使电动机能够在不同负载条件下以较低的功率运行。
该智能控制使用模糊逻辑方法来确定最佳的控制参数，并使用遗传算法来优化参数。
实验结果表明，该智能控制方法可以显著降低电动机的能耗，节省电能。
文献三：Fault diagnosis system for power transformers based on dissolved gas analysis本文介绍了一种基于溶解气体分析的电力变压器故障诊断系统。
通过对变压器油中的气体样品进行分析，可以检测和诊断变压器内部存在的故障类型。
该系统使用人工神经网络模型来对气体分析数据进行处理和分类。
实验结果表明，该系统可以准确地检测和诊断变压器的故障，并有助于实现有效的维护和管理。
文献四：Power quality improvement using series active filter based on iterative learning control technique本文研究了一种基于迭代研究控制技术的串联有源滤波器用于电能质量改善的方法。
论文外文文献翻译
论文外文文献翻译以下是一篇700字左右的论文外文文献翻译：原文题目：The Role of Artificial Intelligence in Medical Diagnostics: A Review原文摘要：In recent years, there has been a growing interest in the use of artificial intelligence (AI) in the field of medical diagnostics. AI has the potential to improve the accuracy and efficiency of medical diagnoses, and can assist clinicians in making treatment decisions. This review aims to examine the current state of AI in medical diagnostics, and discuss its advantages and limitations. Several AI techniques, including machine learning, deep learning, and natural language processing, are discussed. The review also examines the ethical and legal considerations associated with the use of AI in medical diagnostics. Overall, AI has shown great promise in improving medical diagnostics, but further research is needed to fully understand its potential benefits and limitations.AI在医学诊断中发挥的作用：一项综述近年来，人工智能（AI）在医学诊断领域的应用引起了越来越多的关注。
外文参考文献(带中文翻译)
外文资料原文涂敏之会计学 8051208076Title:Future of SME finance（c）Background – the environment for SME finance has changedFuture economic recovery will depend on the possibility of Crafts, Trades and SMEs to exploit their potential for growth and employment creation.SMEs make a major contribution to growth and employment in the EU and are at the heart of the Lisbon Strategy, whose main objective is to turn Europe into the most competitive and dynamic knowledge-based economy in the world. However, the ability of SMEs to grow depends highly on their potential to invest in restructuring, innovation and qualification. All of these investments need capital and therefore access to finance.Against this background the consistently repeated complaint of SMEs about their problems regarding access to finance is a highly relevant constraint that endangers the economic recovery of Europe.Changes in the finance sector influence the behavior of credit institutes towards Crafts, Trades and SMEs. Recent and ongoing developments in the banking sector add to the concerns of SMEs and will further endanger their access to finance. The main changes in the banking sector which influence SME finance are:•Globalization and internationalization have increased the competition and the profit orientation in the sector;•worsening of the economic situations in some institutes (burst of the ITC bubble, insolvencies) strengthen the focus on profitability further;•Mergers and restructuring created larger structures and many local branches, which had direct and personalized contacts with small enterprises, were closed;•up-coming implementation of new capital adequacy rules (Basel II) will also change SME business of the credit sector and will increase its administrative costs;•Stricter interpretation of State-Aide Rules by the European Commission eliminates the support of banks by public guarantees; many of the effected banks are very active in SME finance.All these changes result in a higher sensitivity for risks and profits in the financesector.The changes in the finance sector affect the accessibility of SMEs to finance.Higher risk awareness in the credit sector, a stronger focus on profitability and the ongoing restructuring in the finance sector change the framework for SME finance and influence the accessibility of SMEs to finance. The most important changes are: •In order to make the higher risk awareness operational, the credit sector introduces new rating systems and instruments for credit scoring;•Risk assessment of SMEs by banks will force the enterprises to present more and better quality information on their businesses;•Banks will try to pass through their additional costs for implementing and running the new capital regulations (Basel II) to their business clients;•due to the increase of competition on interest rates, the bank sector demands more and higher fees for its services (administration of accounts, payments systems, etc.), which are not only additional costs for SMEs but also limit their liquidity;•Small enterprises will lose their personal relationship with decision-makers in local branches –the credit application process will become more formal and anonymous and will probably lose longer;•the credit sector will lose more and more i ts “public function” to provide access to finance for a wide range of economic actors, which it has in a number of countries, in order to support and facilitate economic growth; the profitability of lending becomes the main focus of private credit institutions.All of these developments will make access to finance for SMEs even more difficult and / or will increase the cost of external finance. Business start-ups and SMEs, which want to enter new markets, may especially suffer from shortages regarding finance. A European Code of Conduct between Banks and SMEs would have allowed at least more transparency in the relations between Banks and SMEs and UEAPME regrets that the bank sector was not able to agree on such a commitment.Towards an encompassing policy approach to improve the access of Crafts, Trades and SMEs to financeAll analyses show that credits and loans will stay the main source of finance for the SME sector in Europe. Access to finance was always a main concern for SMEs, but the recent developments in the finance sector worsen the situation even more.Shortage of finance is already a relevant factor, which hinders economic recovery in Europe. Many SMEs are not able to finance their needs for investment.Therefore, UEAPME expects the new European Commission and the new European Parliament to strengthen their efforts to improve the framework conditions for SME finance. Europe’s Crafts, Trades and SMEs ask for an encompassing policy approach, which includes not only the conditions for SMEs’ access to l ending, but will also strengthen their capacity for internal finance and their access to external risk capital.From UEAPME’s point of view such an encompassing approach should be based on three guiding principles:•Risk-sharing between private investors, financial institutes, SMEs and public sector;•Increase of transparency of SMEs towards their external investors and lenders;•improving the regulatory environment for SME finance.Based on these principles and against the background of the changing environment for SME finance, UEAPME proposes policy measures in the following areas:1. New Capital Requirement Directive: SME friendly implementation of Basel IIDue to intensive lobbying activities, UEAPME, together with other Business Associations in Europe, has achieved some improvements in favour of SMEs regarding the new Basel Agreement on regulatory capital (Basel II). The final agreement from the Basel Committee contains a much more realistic approach toward the real risk situation of SME lending for the finance market and will allow the necessary room for adaptations, which respect the different regional traditions and institutional structures.However, the new regulatory system will influence the relations between Banks and SMEs and it will depend very much on the way it will be implemented into European law, whether Basel II becomes burdensome for SMEs and if it will reduce access to finance for them.The new Capital Accord form the Basel Committee gives the financial market authorities and herewith the European Institutions, a lot of flexibility. In about 70 areas they have room to adapt the Accord to their specific needs when implementing itinto EU law. Some of them will have important effects on the costs and the accessibility of finance for SMEs.UEAPME expects therefore from the new European Commission and the new European Parliament:•The implementation of the new Capital Requirement Directive will be costly for the Finance Sector (up to 30 Billion Euro till 2006) and its clients will have to pay for it. Therefore, the implementation – especially for smaller banks, which are often very active in SME finance –has to be carried out with as little administrative burdensome as possible (reporting obligations, statistics, etc.).•The European Regulators must recognize traditional instruments for collaterals (guarantees, etc.) as far as possible.•The European Commission and later the Member States should take over the recommendations from the European Parliament with regard to granularity, access to retail portfolio, maturity, partial use, adaptation of thresholds, etc., which will ease the burden on SME finance.2. SMEs need transparent rating proceduresDue to higher risk awareness of the finance sector and the needs of Basel II, many SMEs will be confronted for the first time with internal rating procedures or credit scoring systems by their banks. The bank will require more and better quality information from their clients and will assess them in a new way. Both up-coming developments are already causing increasing uncertainty amongst SMEs.In order to reduce this uncertainty and to allow SMEs to understand the principles of the new risk assessment, UEAPME demands transparent rating procedures –rating procedures may not become a “Black Box” for SMEs: •The bank should communicate the relevant criteria affecting the rating of SMEs.•The bank should inform SMEs about its assessment in order to allow SMEs to improve.The negotiations on a European Code of Conduct between Banks and SMEs , which would have included a self-commitment for transparent rating procedures by Banks, failed. Therefore, UEAPME expects from the new European Commission and the new European Parliament support for:•binding rules in the framework of the new Capital Adequacy Directive,which ensure the transparency of rating procedures and credit scoring systems for SMEs;•Elaboration of national Codes of Conduct in order to improve the relations between Banks and SMEs and to support the adaptation of SMEs to the new financial environment.3. SMEs need an extension of credit guarantee systems with a special focus on Micro-LendingBusiness start-ups, the transfer of businesses and innovative fast growth SMEs also depended in the past very often on public support to get access to finance. Increasing risk awareness by banks and the stricter interpretation of State Aid Rules will further increase the need for public support.Already now, there are credit guarantee schemes in many countries on the limit of their capacity and too many investment projects cannot be realized by SMEs.Experiences show that Public money, spent for supporting credit guarantees systems, is a very efficient instrument and has a much higher multiplying effect than other instruments. One Euro form the European Investment Funds can stimulate 30 Euro investments in SMEs (for venture capital funds the relation is only 1:2).Therefore, UEAPME expects the new European Commission and the new European Parliament to support:•The extension of funds for national credit guarantees schemes in the framework of the new Multi-Annual Programmed for Enterprises;•The development of new instruments for securitizations of SME portfolios;•The recognition of existing and well functioning credit guarantees schemes as collateral;•More flexibility within the European Instruments, because of national differences in the situation of SME finance;•The development of credit guarantees schemes in the new Member States;•The development of an SBIC-like scheme in the Member States to close the equity gap (0.2 – 2.5 Mio Euro, according to the expert meeting on PACE on April 27 in Luxemburg).•the development of a financial support scheme to encourage the internalizations of SMEs (currently there is no scheme available at EU level: termination of JOP, fading out of JEV).4. SMEs need company and income taxation systems, whichstrengthen their capacity for self-financingMany EU Member States have company and income taxation systems with negative incentives to build-up capital within the company by re-investing their profits. This is especially true for companies, which have to pay income taxes. Already in the past tax-regimes was one of the reasons for the higher dependence of Europe’s SMEs on bank lending. In future, the result of rating w ill also depend on the amount of capital in the company; the high dependence on lending will influence the access to lending. This is a vicious cycle, which has to be broken.Even though company and income taxation falls under the competence of Member States, UEAPME asks the new European Commission and the new European Parliament to publicly support tax-reforms, which will strengthen the capacity of Crafts, Trades and SME for self-financing. Thereby, a special focus on non-corporate companies is needed.5. Risk Capital – equity financingExternal equity financing does not have a real tradition in the SME sector. On the one hand, small enterprises and family business in general have traditionally not been very open towards external equity financing and are not used to informing transparently about their business.On the other hand, many investors of venture capital and similar forms of equity finance are very reluctant regarding investing their funds in smaller companies, which is more costly than investing bigger amounts in larger companies. Furthermore it is much more difficult to set out of such investments in smaller companies.Even though equity financing will never become the main source of financing for SMEs, it is an important instrument for highly innovative start-ups and fast growing companies and it has therefore to be further developed. UEAPME sees three pillars for such an approach where policy support is needed:Availability of venture capital•The Member States should review their taxation systems in order to create incentives to invest private money in all forms of venture capital.•Guarantee instruments for equity financing should be further developed.Improve the conditions for investing venture capital into SMEs•The development of secondary markets for venture capital investments in SMEs should be supported.•Accounting Standards for SMEs should be revised in order to easetransparent exchange of information between investor and owner-manager.Owner-managers must become more aware about the need for transparency towards investors•SME owners will have to realise that in future access to external finance (venture capital or lending) will depend much more on a transparent and open exchange of information about the situation and the perspectives of their companies.•In order to fulfil the new needs for transparency, SMEs will have to use new information instruments (business plans, financial reporting, etc.) and new management instruments (risk-management, financial management, etc.).外文资料翻译涂敏之会计学 8051208076题目：未来的中小企业融资背景：中小企业融资已经改变未来的经济复苏将取决于能否工艺品，贸易和中小企业利用其潜在的增长和创造就业。
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摘要本文阐述了作业基础的应用管理在一个小公司。
这个项目发生在艾凡马斯蒂尔的公司，该公司生产机器照片框架产业。
这个项目的目的是发展一个反导系统的公司从而导致适当的改进措施的基础上使或购买的决定迪。
不同地区的机器,。
首先,理论分析框架的设计开发反弹道导弹系统。
然后,其次是用来提高经营业绩的金属薄片制造。
活动所需的该机具有生产识别,然后通过他们的资源消耗。
引起或驾驶的因素成本(成本驱动程序)活动的问题已经识别和用来识别信息和非增值活动。
另外,一些建议:提高公司的工作使用基于活动的管理系统。
关键词：作业成本管理；中小企业；案例分析中小企业作业成本管理的案例研究美国的张德雄,罗马尼亚的麦克内尔和荷兰的辛格1.介绍分析和成本的活动提供财政和非财政信息作业基础的基础管理。
基于活动的管理使得这一成本和通过提供一个操作信息有用价值分析、成本动因以及性能测试的开始,开车或支持改进运动,从而导致提高决策过程。
成本核算的国际管理作为“新的基于活动的管理学科,重点是管理活动通往提高价值受到客户和职业的实现提供相应的价值”。
本学科包括成本动因分析、活动分析和性能测定。
基于活动的管理吸引在作业成本法,作为它的主要来源信息。
美国广播公司的目标能够实现管理活动。
,认识到这一点很重要管理活动不是一个囚犯的任务。
相反,它是一个过程的无情的,持续改进的各方面一个业务。
这就牵涉到一个不断寻找机会提高依次包括仔细有条理的研究活动(卡普兰1984)。
在本文中,现实生活中的例子相片的框架工业,宝石,被认为是解释基于活动的管理的应用在这家小公司。
在这个项目,一个美国广播公司系统用于精确的计算成本的公司的主要产品和不同组件的成本到制作或购买决定。
美国广播公司有助于分析不同的活动在公司和显示增值与非增值之间不同的活动。
基于活动的管理的目的是指导改进运动管理的权利方向提供准确的信息活动。
该组织提出如下:第二节处理一个概念模型为基于活动的管理。
利用一案例在第三章提出的应用来说明模型在一家小公司。
第四节为结论。
2.作业成本管理每个组织需要的信息作出决定,分清主次,分配资源,以及监控采取行动。
美国广播公司执行算术提供准确的成本信息,和基于活动的管理集中于使用这一信息管理活动。
改进的商业基于获得的信息被称为美国广播公司。
美国广播公司是管理分析带来的全部基于管理的活动公司的一个组织。
一个概念模型发达,如图1是用来描述美国广播公司。
不同阶段的管理和提高讨论活动在接下来的段落。
2.1 分析的活动在这部分,详细的分析的活动进行了讨论。
分析的活动包括:(1)识别阳离子的增值和必要的活动;(2)分析的关键活动;(3)比较这些活动的性能与标准检查程序。
2.1.1 识别增值和必要的活动一旦活动被价值化和每一项活动的成本计算,下一步就是要确定增值和必要的活动。
这种判断应该在全公司范围内的背景下,很好理解的说法。
一个必要活动通常是一种活动,都是可以避免的没有恶化的产品属性(例如。
性能、功能、质量、知觉价值)”(米勒1992)。
做必要的成本显而易见基于活动的管理的主要益处,但也是最困难的实现(大卫和罗伯特- 1995)。
同时,同时,定义什麽是增值与非增值是什么问题。
一个增值的定义和无价值补充活性是通常容易混淆和误解。
一些人认为必要的活动方式浪费,则可能意味着质量,成本其他人可能意味着一切除了劳动。
必要的报告活动和成本很快便成为了一个人吗?年代问题,因为没有人愿意被贴上执行必要的活动,例如。
标签可以很容易被认为是一种威胁的工作安全。
因此,,基于活动的管理应该集中在活动,没有完成活动的人。
清晰之间的互相理解和增值能力必要时达到活动的人理解并接受一个活动的原因作为增值或价值增加(米勒1996年)。
大多数人履行增值分析只需指定一个增值或无价值补充活动。
这一水平的分析不足因为每一个增值活动包括必要步骤或任务。
更彻底的分析报告应该进行,确定潜在的增值性提高活动。
以下是极少数的例子在一个组织必要的活动。
·机器安装是一个必要的活动(机器不产生任何当设置)。
·物流在工厂是另一个必要活动(运动产品不使它更有价值的)。
·检验是一个必要的活动。
·股份制是一种必要的活动(库存不加值一个产品或用户)。
返工是一种必要的活动在任何行业都可以找到。
不过,这项活动一个增值的活动,为经营者执行返工工作了,因为他/她增加的价值产品返工。
因此,一个组织的所有方面应考虑而识别号吗必要的活动。
2.1.2 分析重要的活动在一个小企业,一般数量的活动业务范围会从原来的10天增至200天。
这是不可能的作为一次分析他们中的所有的,因为有限的时间和资源。
关键是然后把注意力集中在最重要的活动,以增加顾客或帮助回顾操作的业务。
此外,这些都是提供了有效的改进机会的活动。
帕累托最优解的分析可以用来确定关键活动。
分析应当携带分别从对两个增值和非价值补充活动。
这个活动可以排名降序排列的成本及累积百分比成本的所有的活动都可以计算。
然后,它可以发现20%的活动导致80%的吗总成本,这些活动的价值分析。
2.1.3 比较的活动与基准所有活动都要比类似的活动在另一个公司或组织内执行班上最好的。
基准应当对于增值和必要了活动。
相比的活动和一个有助于练习的标准检测程序能进一步改进范围。
这个活动应基于测量影响因素,如质量、交货期、弹性、成本和客户满意度。
然后,每个活动应该是对一个识别评价最佳实践(玛丁晓萍。
1995年)。
一个公司与许多不同种类的部门提高工作效率和效果的每一项活动通过比较不同部门的类似的活动。
不同的部门。
从其它公司获取信息是非常困难的。
因此,标杆管理公司内部或用最好的实践主要用于在现实生活中情况。
例如,客户的交货时间命令是一个重要的活动,它就可以完成手动。
最好的实践,然而,用电子数据交换(EDI),每笔交易费用少,有一个较低的误报率,并提供一个更快的服务。
这清楚地表明,在手工订单上还需要改进( 教育家特内 1992)。
2.2 改进的活动以下是一些改进策略/方法,通常被认为是改善任何组织性能的利用这些信息得出了美国广播公司的系统。
2.2.1 减少时间或需要努力去从事某种活动改进的一个主要因素是降低了时间主要从事某种活动所需要的支持。
这减少可以来自一个过程或产品的改进。
例如,时间建立一个机器可以降低改进培训,消除信息的员工欺诈¯作业,把工具和死在地理位置优越,交通十分便利在产品设计和变化。
例如,减少90%的启动时间是不寻常的(教育家特内1996年)。
减少时间和大肠运动可能不是来自活动在的问题,但可以从前活动。
例如,次品率受到的部分一个加工活动是一个司机,这个活动成本。
提高产品质量,在之前的活动减少数量的这种成本驱动,因此整体大肠运动所要求的加工过程。
2.2.2 消除不必要的活动一些活动都是候选人消除因为他们不是被客户或不需要运行该组织。
这是有可能的,为了消除通过改变物料搬运活动过程或产品,如减少组件的数量,使用GT 的细胞或甚至被外包(教育家特内1996年)。
有许多不同的选择去消除任何不必要的活动。
在任何一个组织,步骤应采取确保所有的材料和部分使用。
零件就可以得救直接去商店丳所需要的可怜。
例如,变化可以被要求供应商的生产工艺,提高产品质量、灵活性和反应性增加。
这部分原因造成的质量问题都是可以避免的通过提供优质的灌输责任产品到供应商。
一旦这些变化完成的时候,所有的活动都是可以避免的储藏室。
活动,例如资料处理和检验自动降低。
消除这些活动将降低整体成本及成本的产品,没有再使用这些活动。
2.2.3 选择低成本的活动设计师的产品和过程经常有选择在竞争的活动。
这是一种好的人减少成本最低的成本去活动(米勒1996)。
一个设计师的产品可以指定类型的活动所需的组装产品。
根据设计的组件,几种自动生产线可用于的装配产品代替手工组装产品。
上述的每项活动都有一系列不同的资源与之相关。
手动大会是一种直接劳动活动。
一个自动装配,无论如何,爱是需要设备、软件、熟练的工人,和另外的过程工程和培训。
由于这些活动有不同的成本,选择一个活动有一个重要影响的成本。
设计师面临着类似的选择过程。
例如,一个部分对机器设计插入也可以手动插入。
一个过程的设计师可能选择有部分插入手动因为减少批量的大小使它不安装一个程序和插入机器。
2.2.4 活动分享如果一个客户有独特的需求，这是必须执行该客户的具体活动。
然而，如果客户有共同的需要，它是一种浪费，不服务那些需要用同样的活动。
例如，产品设计师可以在新产品中使用的公用部分设计。
一个共同的部分是在几个产品执行相同的功能（例如，使用一个垫片在几个车型）。
只有部分需要是独一无二的，是由客户增加的那些产品的差异功能价值（特尼1996年）。
与常见的部件，如有关的活动零件编号维修，调度和供应商的关系，共享由使用它们的所有产品。
这共享提高了零件的批量生产每个活动开展时，从而减少了每部分成本。
流程设计也可以减少成本分组的产品投入到工作中的细胞。
这是可能的，当产品有类似的设计（产品家族的成员）和制造过程中是充分灵活的时处理部件中的任何差异。
降低成本因为在细胞购活动，例如产品监督，检测，培训，调度，材料处理，存储和文件。
2.3 性能测试在反导系统性能的措施包括：财政和非财政措施，影响成本管理的行为。
一个根本的问题是一个单一的绩效衡量将不能反映一个公司的所有方面。
经理甚至可能需要多种性能的措施个人（英纳斯等，1994）。
一般来说，活动涉及的员工群体，和性能的措施因此，通常涉及到的组，而不是个人和过程以及输出或结果。
基于活动的管理系统采用公司的成本动因作为一个不断变化的性能测量测量的基础上的活动系统。
特别是，一些公司正在集中非金融的经营业绩措施，以监察其业务改善流程。
重要的是要感谢那些性能不只是试图衡量性能的措施，但也控制和评估的表现，和激励人民。
行为表现的影响措施是基于活动的管理最重要的方面之一。
成本动因,例如采购订单的数量或很多的工程的变化,作为一个部分绩效测量系统。
一些公司使用物理措施,但是其他人监控每单位成本司机,例如采购订单的成本。
性能措施应精心挑选,并且适合这一过程或组织。
每个公司必须考虑的活动关键业务吗成功。
戈瑞尼和佛林多(1991)提出一定的一般准则选择性能的措施。