数据库外文参考文献及翻译.
外文参考文献翻译-中文
外⽂参考⽂献翻译-中⽂基于4G LTE技术的⾼速铁路移动通信系统KS Solanki教授，Kratika ChouhanUjjain⼯程学院，印度Madhya Pradesh的Ujjain摘要：随着时间发展，⾼速铁路（HSR）要求可靠的，安全的列车运⾏和乘客通信。
为了实现这个⽬标，HSR的系统需要更⾼的带宽和更短的响应时间，⽽且HSR的旧技术需要进⾏发展，开发新技术，改进现有的架构和控制成本。
为了满⾜这⼀要求，HSR采⽤了GSM的演进GSM-R技术，但它并不能满⾜客户的需求。
因此采⽤了新技术LTE-R，它提供了更⾼的带宽，并且在⾼速下提供了更⾼的客户满意度。
本⽂介绍了LTE-R，给出GSM-R与LTE-R之间的⽐较结果，并描述了在⾼速下哪种铁路移动通信系统更好。
关键词：⾼速铁路，LTE，GSM，通信和信令系统⼀介绍⾼速铁路需要提⾼对移动通信系统的要求。
随着这种改进，其⽹络架构和硬件设备必须适应⾼达500公⾥/⼩时的列车速度。
HSR还需要快速切换功能。
因此，为了解决这些问题，HSR 需要⼀种名为LTE-R的新技术，基于LTE-R的HSR提供⾼数据传输速率，更⾼带宽和低延迟。
LTE-R能够处理⽇益增长的业务量，确保乘客安全并提供实时多媒体信息。
随着列车速度的不断提⾼，可靠的宽带通信系统对于⾼铁移动通信⾄关重要。
HSR的应⽤服务质量（QOS）测量，包括如数据速率，误码率（BER）和传输延迟。
为了实现HSR的运营需求，需要⼀个能够与 LTE保持⼀致的能⼒的新系统，提供新的业务，但仍能够与GSM-R长时间共存。
HSR系统选择合适的⽆线通信系统时，需要考虑性能，服务，属性，频段和⼯业⽀持等问题。
4G LTE系统与第三代（3G）系统相⽐，它具有简单的扁平架构，⾼数据速率和低延迟。
在LTE的性能和成熟度⽔平上，LTE- railway（LTE-R）将可能成为下⼀代HSR通信系统。
⼆ LTE-R系统描述考虑LTE-R的频率和频谱使⽤，对为⾼速铁路（HSR）通信提供更⾼效的数据传输⾮常重要。
毕业论文(设计)外文文献翻译及原文
金融体制、融资约束与投资——来自OECD的实证分析R．SemenovDepartment of Economics，University of Nijmegen，Nijmegen（荷兰内梅亨大学，经济学院）这篇论文考查了OECD的11个国家中现金流量对企业投资的影响.我们发现不同国家之间投资对企业内部可获取资金的敏感性具有显著差异,并且银企之间具有明显的紧密关系的国家的敏感性比银企之间具有公平关系的国家的低.同时，我们发现融资约束与整体金融发展指标不存在关系.我们的结论与资本市场信息和激励问题对企业投资具有重要作用这种观点一致，并且紧密的银企关系会减少这些问题从而增加企业获取外部融资的渠道。
一、引言各个国家的企业在显著不同的金融体制下运行。
金融发展水平的差别(例如，相对GDP的信用额度和相对GDP的相应股票市场的资本化程度），在所有者和管理者关系、企业和债权人的模式中，企业控制的市场活动水平可以很好地被记录.在完美资本市场,对于具有正的净现值投资机会的企业将一直获得资金。
然而，经济理论表明市场摩擦，诸如信息不对称和激励问题会使获得外部资本更加昂贵，并且具有盈利投资机会的企业不一定能够获取所需资本.这表明融资要素，例如内部产生资金数量、新债务和权益的可得性，共同决定了企业的投资决策.现今已经有大量考查外部资金可得性对投资决策的影响的实证资料（可参考，例如Fazzari（1998）、 Hoshi(1991)、 Chapman（1996）、Samuel(1998））.大多数研究结果表明金融变量例如现金流量有助于解释企业的投资水平。
这项研究结果解释表明企业投资受限于外部资金的可得性。
很多模型强调运行正常的金融中介和金融市场有助于改善信息不对称和交易成本，减缓不对称问题,从而促使储蓄资金投着长期和高回报的项目,并且提高资源的有效配置（参看Levine（1997)的评论文章）。
因而我们预期用于更加发达的金融体制的国家的企业将更容易获得外部融资.几位学者已经指出建立企业和金融中介机构可进一步缓解金融市场摩擦。
跨境电商外文翻译参考文献
跨境电商外文翻译参考文献(文档含中英文对照即英文原文和中文翻译)译文：跨境电子商务在欧盟的发展动力和壁垒摘要互联网的兴起，往往是与“距离的消亡”或至少减少相关的地理距离在供应信息相关。
我们研究距离事宜仍在实物商品的网上交易是否。
我们使用的数据从一个网络消费者调查小组对网上跨境货物贸易中的一个语言支离破碎的欧盟市场。
分析结果表明，相比线下交易在同一商品的距离相关的交易成本大大降低。
然而，语言相关的交易成本的增加。
此外，网上交易介绍新能源贸易成本如包裹递送和在线支付系统。
在平衡，没有迹象显示在线贸易不偏向于国内市场的产品比线下交易支持。
我们提供给政策制定者推动欧盟数字单一市场的跨境电子商务的选项。
在高效灵活的跨境支付系统的使用增加1%可以增加多达7%的跨境电子商务。
我们还表明，在线交易给英语语言输出国家的比较优势。
关键词电子商务/引力方程/欧盟1.介绍本文实证研究的在线电子商务跨境贸易模式的影响。
互联网的兴起，更一般地，数字通信技术，具有LED许多观察家宣布，距离“死”（Cairncross，1997）。
在这方面，它不在乎信息所在的位置因为它只是一个鼠标点击和信息成本不再是物理距离有关。
在传统的线下实物商品贸易，证据却指向距离成本增加（disdier 和头，2008）。
贸易相结合的基础上的信息和物理的货物运输。
问题是是否将贸易从线下到线上平台是一个足够大的凹痕在信息成本改变贸易总成本因此货物贸易模式。
Blum和Goldfarb（2006）表明，即使是纯粹的信息产品，距离仍然起着重要的作用。
他们认为这是文化上的差异，随着物理距离的增加。
除了信息成本的影响，可能会有副作用，对贸易模式的影响。
网上贸易开辟了一个潜在的更大的地理汇水面积，为供应商和消费者，在产品品种和价格竞争的增加。
这两个因素都将有利于相对脱离的离线和在线贸易对。
然而，出现在网络上，可以减缓甚至逆转这一趋势可能新的信息交易成本的来源。
新的信息成本可能是由于语言，文化和制度的差异和贸易成本，电子商务基础设施业务有关的。
大数据外文翻译参考文献综述
大数据外文翻译参考文献综述(文档含中英文对照即英文原文和中文翻译)原文：Data Mining and Data PublishingData mining is the extraction of vast interesting patterns or knowledge from huge amount of data. The initial idea of privacy-preserving data mining PPDM was to extend traditional data mining techniques to work with the data modified to mask sensitive information. The key issues were how to modify the data and how to recover the data mining result from the modified data. Privacy-preserving data mining considers the problem of running data mining algorithms on confidential data that is not supposed to be revealed even to the partyrunning the algorithm. In contrast, privacy-preserving data publishing (PPDP) may not necessarily be tied to a specific data mining task, and the data mining task may be unknown at the time of data publishing. PPDP studies how to transform raw data into a version that is immunized against privacy attacks but that still supports effective data mining tasks. Privacy-preserving for both data mining (PPDM) and data publishing (PPDP) has become increasingly popular because it allows sharing of privacy sensitive data for analysis purposes. One well studied approach is the k-anonymity model [1] which in turn led to other models such as confidence bounding, l-diversity, t-closeness, (α,k)-anonymity, etc. In particular, all known mechanisms try to minimize information loss and such an attempt provides a loophole for attacks. The aim of this paper is to present a survey for most of the common attacks techniques for anonymization-based PPDM & PPDP and explain their effects on Data Privacy.Although data mining is potentially useful, many data holders are reluctant to provide their data for data mining for the fear of violating individual privacy. In recent years, study has been made to ensure that the sensitive information of individuals cannot be identified easily.Anonymity Models, k-anonymization techniques have been the focus of intense research in the last few years. In order to ensure anonymization of data while at the same time minimizing the informationloss resulting from data modifications, everal extending models are proposed, which are discussed as follows.1.k-Anonymityk-anonymity is one of the most classic models, which technique that prevents joining attacks by generalizing and/or suppressing portions of the released microdata so that no individual can be uniquely distinguished from a group of size k. In the k-anonymous tables, a data set is k-anonymous (k ≥ 1) if each record in the data set is in- distinguishable from at least (k . 1) other records within the same data set. The larger the value of k, the better the privacy is protected. k-anonymity can ensure that individuals cannot be uniquely identified by linking attacks.2. Extending ModelsSince k-anonymity does not provide sufficient protection against attribute disclosure. The notion of l-diversity attempts to solve this problem by requiring that each equivalence class has at least l well-represented value for each sensitive attribute. The technology of l-diversity has some advantages than k-anonymity. Because k-anonymity dataset permits strong attacks due to lack of diversity in the sensitive attributes. In this model, an equivalence class is said to have l-diversity if there are at least l well-represented value for the sensitive attribute. Because there are semantic relationships among the attribute values, and different values have very different levels of sensitivity. Afteranonymization, in any equivalence class, the frequency (in fraction) of a sensitive value is no more than α.3. Related Research AreasSeveral polls show that the public has an in- creased sense of privacy loss. Since data mining is often a key component of information systems, homeland security systems, and monitoring and surveillance systems, it gives a wrong impression that data mining is a technique for privacy intrusion. This lack of trust has become an obstacle to the benefit of the technology. For example, the potentially beneficial data mining re- search project, Terrorism Information Awareness (TIA), was terminated by the US Congress due to its controversial procedures of collecting, sharing, and analyzing the trails left by individuals. Motivated by the privacy concerns on data mining tools, a research area called privacy-reserving data mining (PPDM) emerged in 2000. The initial idea of PPDM was to extend traditional data mining techniques to work with the data modified to mask sensitive information. The key issues were how to modify the data and how to recover the data mining result from the modified data. The solutions were often tightly coupled with the data mining algorithms under consideration. In contrast, privacy-preserving data publishing (PPDP) may not necessarily tie to a specific data mining task, and the data mining task is sometimes unknown at the time of data publishing. Furthermore, some PPDP solutions emphasize preserving the datatruthfulness at the record level, but PPDM solutions often do not preserve such property. PPDP Differs from PPDM in Several Major Ways as Follows ：1) PPDP focuses on techniques for publishing data, not techniques for data mining. In fact, it is expected that standard data mining techniques are applied on the published data. In contrast, the data holder in PPDM needs to randomize the data in such a way that data mining results can be recovered from the randomized data. To do so, the data holder must understand the data mining tasks and algorithms involved. This level of involvement is not expected of the data holder in PPDP who usually is not an expert in data mining.2) Both randomization and encryption do not preserve the truthfulness of values at the record level; therefore, the released data are basically meaningless to the recipients. In such a case, the data holder in PPDM may consider releasing the data mining results rather than the scrambled data.3) PPDP primarily “anonymizes” the data by hiding the identity of record owners, whereas PPDM seeks to directly hide the sensitive data. Excellent surveys and books in randomization and cryptographic techniques for PPDM can be found in the existing literature. A family of research work called privacy-preserving distributed data mining (PPDDM) aims at performing some data mining task on a set of private databasesowned by different parties. It follows the principle of Secure Multiparty Computation (SMC), and prohibits any data sharing other than the final data mining result. Clifton et al. present a suite of SMC operations, like secure sum, secure set union, secure size of set intersection, and scalar product, that are useful for many data mining tasks. In contrast, PPDP does not perform the actual data mining task, but concerns with how to publish the data so that the anonymous data are useful for data mining. We can say that PPDP protects privacy at the data level while PPDDM protects privacy at the process level. They address different privacy models and data mining scenarios. In the field of statistical disclosure control (SDC), the research works focus on privacy-preserving publishing methods for statistical tables. SDC focuses on three types of disclosures, namely identity disclosure, attribute disclosure, and inferential disclosure. Identity disclosure occurs if an adversary can identify a respondent from the published data. Revealing that an individual is a respondent of a data collection may or may not violate confidentiality requirements. Attribute disclosure occurs when confidential information about a respondent is revealed and can be attributed to the respondent. Attribute disclosure is the primary concern of most statistical agencies in deciding whether to publish tabular data. Inferential disclosure occurs when individual information can be inferred with high confidence from statistical information of the published data.Some other works of SDC focus on the study of the non-interactive query model, in which the data recipients can submit one query to the system. This type of non-interactive query model may not fully address the information needs of data recipients because, in some cases, it is very difficult for a data recipient to accurately construct a query for a data mining task in one shot. Consequently, there are a series of studies on the interactive query model, in which the data recipients, including adversaries, can submit a sequence of queries based on previously received query results. The database server is responsible to keep track of all queries of each user and determine whether or not the currently received query has violated the privacy requirement with respect to all previous queries. One limitation of any interactive privacy-preserving query system is that it can only answer a sublinear number of queries in total; otherwise, an adversary (or a group of corrupted data recipients) will be able to reconstruct all but 1 . o(1) fraction of the original data, which is a very strong violation of privacy. When the maximum number of queries is reached, the query service must be closed to avoid privacy leak. In the case of the non-interactive query model, the adversary can issue only one query and, therefore, the non-interactive query model cannot achieve the same degree of privacy defined by Introduction the interactive model. One may consider that privacy-reserving data publishing is a special case of the non-interactivequery model.This paper presents a survey for most of the common attacks techniques for anonymization-based PPDM & PPDP and explains their effects on Data Privacy. k-anonymity is used for security of respondents identity and decreases linking attack in the case of homogeneity attack a simple k-anonymity model fails and we need a concept which prevent from this attack solution is l-diversity. All tuples are arranged in well represented form and adversary will divert to l places or on l sensitive attributes. l-diversity limits in case of background knowledge attack because no one predicts knowledge level of an adversary. It is observe that using generalization and suppression we also apply these techniques on those attributes which doesn’t need th is extent of privacy and this leads to reduce the precision of publishing table. e-NSTAM (extended Sensitive Tuples Anonymity Method) is applied on sensitive tuples only and reduces information loss, this method also fails in the case of multiple sensitive tuples.Generalization with suppression is also the causes of data lose because suppression emphasize on not releasing values which are not suited for k factor. Future works in this front can include defining a new privacy measure along with l-diversity for multiple sensitive attribute and we will focus to generalize attributes without suppression using other techniques which are used to achieve k-anonymity because suppression leads to reduce the precision ofpublishing table.译文：数据挖掘和数据发布数据挖掘中提取出大量有趣的模式从大量的数据或知识。
英文论文(外文文献)翻译成中文的格式与方法
英文论文（外文文献）翻译成中文的格式与方法英文论文（外文文献）翻译成中文的格式与方法本文关键词：外文，英文，中文，翻译成，文献英文论文（外文文献）翻译成中文的格式与方法本文简介：在撰写毕业设计（论文）或科研论文时，需要参考一些相关外文文献，了解国外的最新研究进展，这就需要我们找到最新最具代表性的外文文献，进行翻译整理，以备论文写作时参考，外文文献中英文文献占绝大多数，因此英文论文准确的翻译成中文就显得尤为重要！一、外文文献从哪里下载1、从知网国际文献总库中找英文论文（外文文献）翻译成中文的格式与方法本文内容：在撰写毕业设计（论文）或科研论文时，需要参考一些相关外文文献，了解国外的最新研究进展，这就需要我们找到最新最具代表性的外文文献，进行翻译整理，以备论文写作时参考，外文文献中英文文献占绝大多数，因此英文论文准确的翻译成中文就显得尤为重要！一、外文文献从哪里下载1、从知网国际文献总库中找，该数据库中包含14,000多家国外出版社的文献，囊括所有专业的英文文献资料。
2、一些免费的外文数据库或网站，为了方便大家查找，编者整理成文档供大家下载：国外免费文献数据库大全下载3、谷歌学术检索工具，检索时设置成只检索英文文献，键入与专业相关的关键词即可检索。
二、英文论文翻译格式与要求翻译的外文文献的字符要求不少于1.5万（或翻译成中文后至少在3000字以上）。
字数达到的文献一篇即可。
翻译的外文文献应主要选自学术期刊、学术会议的文章、有关着作及其他相关材料，应与毕业论文（设计）主题相关，并作为外文参考文献列入毕业论文（设计）的参考文献。
并在每篇中文译文首页用＂脚注＂形式注明原文作者及出处，中文译文后应附外文原文。
需认真研读和查阅术语完成翻译，不得采用翻译软件翻译。
中文译文的编排结构与原文同，撰写格式参照毕业论文的格式要求。
参考文献不必翻译，直接使用原文的（字体，字号，标点符号等与毕业论文中的参考文献要求同），参考文献的序号应标注在译文中相应的地方。
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。
数据库外文参考文献及翻译
数据库外文参考文献及翻译数据库外文参考文献及翻译SQL ALL-IN-ONE DESK REFERENCE FOR DUMMIESData Files and DatabasesI. Irreducible complexityAny software system that performs a useful function is going to be complex. The more valuable the function, the more complex its implementation will be. Regardless of how the data is stored, the complexity remains. The only question is where that complexity resides. Any non-trivial computer application has two major components: the program the data. Although an application’s level of complexity depends on the task to be performed, developers have some control over the location of that complexity. The complexity may reside primarily in the program part of the overall system, or it may reside in the data part.Operations on the data can be fast. Because the programinteracts directly with the data, with no DBMS in the middle, well-designed applications can run as fast as the hardware permits. What could be better? A data organization that minimizes storage requirements and at the same time maximizes speed of operation seems like the best of all possible worlds. But wait a minute . Flat file systems came into use in the 1940s. We have known about them for a long time, and yet today they have been almost entirely replaced by database s ystems. What’s up with that? Perhaps it is the not-so-beneficial consequences。
外文参考文献及翻译稿的要求与格式
百度文库- 让每个人平等地提升自我！外文参考文献及翻译稿的要求及格式一、外文参考文献的要求1、外文原稿应与本研究项目接近或相关联；2、外文原稿可选择相关文章或节选章节，正文字数不少于1500字。
3、格式：外文文献左上角标注“外文参考资料”字样，小四宋体。
1.5倍行距。
标题：三号，Times New Roman字体加粗，居中，行距1.5倍。
段前段后空一行。
作者（居中）及正文：小四号，Times New Roman字体，首行空2字符。
4、A4纸统一打印。
二、中文翻译稿1、中文翻译稿要与外文文献匹配，翻译要正确；2、中文翻译稿另起一页；3、格式：左上角标“中文译文”，小四宋体。
标题：宋体三号加粗居中，行距1.5倍。
段前、段后空一行。
作者（居中）及正文：小四号宋体，数字等Times New Roman字体，1.5倍行距，首行空2字符。
正文字数1500左右。
4、A4纸统一打印。
格式范例如后所示。
百度文库 - 让每个人平等地提升自我！外文参考文献Implementation of internal controls of small andmedium-sized pow erStephen Ryan The enterprise internal control carries out the strength to refer to the enterprise internal control system execution ability and dynamics, it is the one whole set behavior and the technical system, is unique competitive advantage which the enterprise has; Is a series of …………………………标题：三号，Times New Roman字体加粗，居中，行距1.5倍。
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数据库外文参考文献及翻译
数据库外文参考文献及翻译数据库管理系统——实施数据完整性一个数据库，只有用户对它特别有信心的时候。
这就是为什么服务器必须实施数据完整性规则和商业政策的原因。
执行SQL Server的数据完整性的数据库本身，保证了复杂的业务政策得以遵循，以及强制性数据元素之间的关系得到遵守。
因为SQL Server的客户机/服务器体系结构允许你使用各种不同的前端应用程序去操纵和从服务器上呈现同样的数据，这把一切必要的完整性约束，安全权限，业务规则编码成每个应用，是非常繁琐的。
如果企业的所有政策都在前端应用程序中被编码，那么各种应用程序都将随着每一次业务的政策的改变而改变。
即使您试图把业务规则编码为每个客户端应用程序，其应用程序失常的危险性也将依然存在。
大多数应用程序都是不能完全信任的，只有当服务器可以作为最后仲裁者，并且服务器不能为一个很差的书面或恶意程序去破坏其完整性而提供一个后门。
SQL Server使用了先进的数据完整性功能，如存储过程，声明引用完整性（DRI），数据类型，限制，规则，默认和触发器来执行数据的完整性。
所有这些功能在数据库里都有各自的用途;通过这些完整性功能的结合，可以实现您的数据库的灵活性和易于管理，而且还安全。
声明数据完整性声明数据完整原文请找腾讯3249114六,维-论'文.网
定义一个表时指定构成的主键的列。
这就是所谓的主键约束。
SQL Server使用主键约束以保证所有值的唯一性在指定的列从未侵犯。
通过确保这个表有一个主键来实现这个表的实体完整性。
有时，在一个表中一个以上的列（或列的组合）可以唯一标志一行，例如，雇员表可能有员工编号（ emp_id ）列和社会安全号码（ soc_sec_num ）列，两者的值都被认为是唯一的。
这种列经常被称为替代键或候选键。
这些项也必须是唯一的。
虽然一个表只能有一个主键，但是它可以有多个候选键。
SQL Server的支持多个候选键概念进入唯一性约束。
当一列或列的组合被声明是唯一的， SQL Server 会阻止任何行因为违反这个唯一性而进行的添加或更新操作。
在没有故指的或者合适的键存在时，指定一个任意的唯一的数字作为主键，往往是最有效的。
例如，企业普遍使用的客户号码或账户号码作为唯一识别码或主键。
通过允许一个表中的一个列拥有身份属性，SQL Server可以更容易有效地产生唯一数字。
您使用的身份属性可以确保每个列中的值是唯一的，并且值将从你指定的起点开始，以你指定的数量进行递增（或递减）。
（拥有特定属性的列通常也有一个主键或唯一约束，但这不是必需的。
）第二种类型的数据完整性是参照完整性。
SQL Server实现了表和外键约束之间的逻辑关系。
外键是一个表中的列或列的组合，连接着另一个表的主键（或着也可能是替代键）。
这两个表之间的逻辑关系是关系模型的基础;参照完整性意味着这种关系是从来没有被违反的。
例如，一个包括出版商表和标题表的简单的select例子。
在标题表中，列title_id （标题编号）是主键。
在出版商表，列pub_id （出版者ID ）是主键。
titles表还包括一个pub_id列，这不是主键，因为出版商可以发布多个标题。
相反， pub_id是一个外键，它对应着出版商表的主键。
如果你在定义表的时候声明了这个关系， SQL Server由双方执行它。
首先，它确保标题不能进入titles表，或在titles表中现有的pub_id无法被修改，除非有效的出版商ID作为新pub_id出现在出版商表中。
其次，它确保在不考虑titles表中对应值的情况下，出版商表中的pub_id的值不做任何改变。
以下两种方法可
以做到这一点：如果titles表中的任何一个对应该出版商的标题，它可以限制对出版商表的更改，使一个出版商不能被删除或pub_id值不能被改变。
另外，它可以通过titles表级联这些变化。
因此，如果您要删除一个出版商，所有对应那个出版商的标题列也将被删除。
如果你要更新一个pub_id列，所有标题表中符合条件的pub_id值都将被更新到同样的值。
第三种类型的数据完整性是域完整性，其中个别数据值必须满足特定的标准。
SQL Server确保任何输入
的数据符合类型和指定的数据类型的范围。
例如，它禁止NULL值被输入列，除非该列明确允许空值。
SQL Server的支持广泛的数据类型，造成了极大的灵
活性和高效率的存储空间。
它还支持检查约束的定义，定义列中的数据必须满足的条件。
数据类型SQL Server的数据类型通过限制可以被存储在数据库表列中的信息（例如，字符，数字或日期）的类型，提供了数据完整性最简单的形式。
您也可以设计自己的数据类型（用户自定义的数据类型），补充到系统提供的类型里。
例如，您可以定义一个占两个字符的state_code数据类型（char(2)）;SQL Server将只接受2个字符码。
您可以使用一个用户自定义的数据类型来定义任何表中的列。
用户自定义的数据类型的一个好处是，您可以将规则和默认绑定到使用它们的多个表，而无需在前端应用程序中包含对这些类型的检查。
检查约束和规则检查约束和规则，是在超出一列的数据类型范围时使用的完整性约束。
当用户输入一个值， SQL Server会检查该值是否触犯
由指定的列建立的任何检查约束或规则，以确保只有符合约束或规则定义的才可以被接受。
虽然检查约束和规则，在功能上基本是等效的，但是检查约束更易于使用，并提供了更大的灵活性。
在限制一列值时，检查约束是更好的方式; SQL Server提供的规则主要是向后兼容的功能。
当一列被定义后，检查约束可以很方便地被定义，它可以定义在多个列上，并且可以进入所有的SQL Server 的内置功能。
但是，一项规则必须被定义，然后分别地到单个列或用户定义的数据类型，它已进入的只是内置的功能，没有指定任何数据库对象。
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