中英文翻译与文献

合集下载

中英文中英文文献翻译-干燥技术

英文原文Drying TechnologyThere are three main types of gas-suspension dryers:∙Spray dryers, to convert a liquid solution or suspension to a dry, free-flowing powder∙Fluid-bed dryers, used to dry wet filter cake, or for pastes and sludges with dry product recirculation∙Flash dryers, for a relatively dry, crumbly, non-sticky feedThe type of dryer chosen for any given application depends on both the feed properties and product requirements. Important feed properties are the moisture content, solids, viscosity, and density, as well as any volatile, flammable, or toxic components. Dried product specifications may include average particle size and particle size distribution, density, moisture content, and residual volatiles or solvents. Powder characteristics can be controlled and powder properties maintained constant through continuous operation.Spray DryingSpray drying is a three-step drying process involving both particle formation and drying. (1) The process begins with the atomization of a liquid feed into a spray of fine droplets. (2) Then a heated gas stream suspends the droplets, evaporating the liquid and leaving the solids in essentially their original size and shape. (3) Finally, the dried powder is separated from the gas stream and collected. Spent drying gas is either treated and exhausted to the atmosphere or recirculated to the system. These three steps are accomplished by three components: the atomizer, the disperser, and the drying chamber.The selection and operation of the atomizer is of extreme importance in achieving an optimum operation and production of top-quality powders. There are four main types of atomization:∙Centrifugal atomization, the most common, uses a rotating wheel or disc to break the liquid stream into droplets. The rotational speed determines the mean particle size, while the particle size distribution about the mean remains fairly constant in a system. Centrifugal atomizers are available in a large variety of sizes, from laboratory scale to very large commercial units.∙Hydraulic pressure-nozzle atomization forces pressurized fluid through an orifice. Multiple nozzles are used to increase capacity. The particle size depends on the pressure drop across the orifice, so that the orifice size determines the capacity of the system. This type of atomization is simpler than centrifugal, but cannot be controlled as well. It is not suitable for abrasive materials, or materials that tend to plug the orifices.∙Two-fluid pneumatic atomization uses nozzles, as well, but introduces a second fluid, usually compressed air, into the liquid stream to atomize it. This type of atomization has the advantage of relatively low pressures and velocities and a shorter required drying path. It is most often used in small-scale equipment, laboratory or pilot size.∙Sonic atomization, not yet widely used, passes a liquid over a surface vibrated at ultrasonic frequencies. It can produce very fine droplets at low flow rates. Current limitations are capacity and the range of different product that can be atomized.After atomization, a disperser brings the heated gas into contact with the droplets. The disperser must accomplish three things: mix the gas with the droplets, begin the drying process, and determine the flow paths through the drying chamber. The drying gas may be heated directly by combustion of natural gas, propane, or fuel oil, or indirectly using shell-and-tube or finned heat exchangers. Electric heaters may be used in small dryers. Industrial radial fans move the heated gas through the system.The drying chamber must be sized to allow adequate contact time for evaporation of all of the liquid to produce a dry powder product. Factors that impact the drying time include the temperature difference between the droplets and the drying gas, and their flow rates. The exact shape of the chamber depends on the drying characteristics and product specifications, but most are cylindrical with a cone-shaped lower section to facilitate collection of the product.Finally, proper configuration of the atomizer, disperser, and drying chamber is essential for complete drying and to avoid the deposit of wet material on the interior surfaces of the dryer. Designs may use co-current, counter-current, or mixed flow patterns.The powder is separated from the drying gas at the bottom of the chamber. Most often, the gas exits through an outlet duct in the center of the cone. Heavier or coarser particles will be separated at this point, dropping into the cone to be collected through an air lock. Then either cyclones or fabric filters (or both) remove the remaining powder from the exit gas. In systems producing a very fine powder, most of the collection takes place at this point.Fluid-Bed DryingFluid-bed drying is a process in which a gas is forced upward through a bed of moist particles to achieve a fluidized state. The particles are suspended in the gas stream and dry as they flow along with the gas. Fluid beds can be either cylindrical or rectangular. There are two basic types offluid-bed designs:∙Plug flow fluid beds are used for feeds that are directly fluidizable. Baffles in the bed limit mixing in the horizontal direction to maintain plug flow. This type of bed is ideal for removal of bound volatiles or for heating and cooling. The volatile content and temperature vary uniformly as the solids pass through the bed. Baffle design depends on the shape and size of the bed, with spiral or radial baffles used in circular beds and straight baffles in rectangular.∙Back-mixed fluid beds are used for feeds that cannot be fluidized in their original state, but become fluidizable after a short time in the dryer. The feed is distributed over the bed surface, designed to allow total solids mixing. Product temperature and moisture are uniform across the fluidized layer. Heating surfaces may be immersed in the fluidized layer to improve thermal efficiency and performance.A combination system uses a back-mixed fluid bed to reduce the moisture level of the wet feed, followed by a plug-flow section to achieve final specifications. This type of arrangement is quite common.The advantages of fluidized-bed drying are: relatively long residence times allow highheat-transfer coefficients between the particles and the gas; the ability to closely control product temperature makes fluidized beds ideal for processing temperature-sensitive solids; and they have the highest thermal efficiency of any gas-suspension drying system.Disadvantages are: they can process only a limited range of materials; product particles are relatively large; and there may be difficulty processing needle- or platelet-shaped particles.Flash DryingFlash drying forces drying gas through a heater and upward through a duct or flash tube. The high-velocity gas stream instantly suspends the feed, which enters just after the heater, and carries it to the collection equipment, usually cyclones or bag collectors.Flash dryers are the simplest gas-suspension dryers, and require the least space. Residence time within the dryer is very short, usually less than 3 seconds. Particles must be quite small, and the best feed is reasonably dry, crumbly, and not sticky. There are several ways to obtain the required feed qualities:∙ A cage mill may be used to break up the feed into the required small particles.∙If the feed is too wet or pasty, dry solids may be backmixed to create the proper consistency.∙An agitated design, using a high-speed disintegrating rotor, will keep all particles moving. This design is shorter and larger in diameter than a flash tube, creating a very compact system. Hybrid DryersThere are a number of hydrid systems used in applications where a single system cannot handle the requirements of both the feed and product. The most common are:∙Fluidized spray dryers (FSD™) combine spray with fluid bed drying to produce agglomerated products. The top of the system is a spray dryer, atomizing the liquid and contacting it with heated gas. Additional heated gas is introduced at the bottom to create a fluidized bed portion of the drying chamber. This type of dryer will produce a dustless, free-flowing agglomerated product. It is ideal for products that must dissolve easily, e.g. food colors, dyestuffs, pigments, and some agricultural chemicals.∙ A flash dryer may be used to remove surface moisture, followed by a fluid bed for removal of bound moisture.Niro DryersThe MOBILE MINOR™ is a laboratory-scale spray dryer known for its flexibility and different levels of control systems. It is used to dry small quantities of solutions, suspensions, and emulsions into representative powder samples. Test results provide important information for selecting the design and technical specification of a given drying project.The PRODUCTION MINOR™ is a larger spray dryer that can be used for pilot testing or small-scale production. It has a choice of atomizers, heating systems, and powder discharge. The Fluidized Spray Dryer (FSD™) was invented and patented by Niro in the early 1980s. It combines fluidization and spray-drying technologies to dry a wide variety of products, including many that cannot be dried using conventional equipment. Advantages include easy control of the size and structure of the particles, making it ideal for agglomerated products, and low powder temperatures for thermally sensitive materials. It is also very energy efficient.中文译文干燥技术主要有三种气体悬浮烘干:喷雾干燥器,把液体溶液或悬浮于干燥,自由流动的粉末流化床干燥机,用干,湿滤饼,或浆和污泥干产品再循环闪蒸干燥机,在相当干燥,松软,非饲料粘粘该型干燥器选择任何特定应用取决于双方的饲料性能和产品的要求. 重要饲料性能是水分含量,固形物,粘度,密度,以及任何挥发性,易燃或有毒成分. 木片产品规格可能包括平均粒度分布,密度,含水率,残留挥发或溶剂. 粉末特性可控制粉末特性保持不变,通过连续运行.喷雾干燥.喷雾干燥是一个三步走的干燥过程中,涉及两种粒子形成和干燥. ( 1 )进程始于雾化的液体饲料成喷雾雾滴. ( 2 ) ,然后加热气流暂时飞沫96.3%的液体和离开固体基本上是原来的大小和形状. ( 3)最后,干粉分离气流和收集. 用干燥气体要么是治疗和精疲力竭的气氛或循环使用该系统. 这三个步骤是由三部分组成:雾化,分散,而干燥室.选择和操作的喷雾器,是极端重要性,实现最佳的操作和生产顶级质量粉末. 主要有4种雾化:离心雾化,最常见的,用一个旋转轮或盘打破液体流成液滴. 转速确定的平均粒径, 而粒度分布大约平均维持在相当稳定的系统. 离心式雾化器可有多种尺寸,从实验室规模比较大的商业单位. 液压喷嘴雾化势力加压流体通过一个小孔. 多喷头用来增加容量. 颗粒大小取决于压降过孔板, 使孔大小决定了系统的容量. 这种雾化简单得多离心,但无法控制等. 它是不适合研磨材料,或材料,往往堵塞孔口. 双流体气动雾化喷嘴的用途,以及如何引进,但第二液,通常压缩空气成液体流雾化. 这种雾化的优点在于较低的压力和速度,缩短干燥所需的路径. 这是最常用的小型设备,实验室或中试规模. 声波雾化,尚未广泛使用,在经过了超过液体表面振捣,在超声波的频率. 它可以产生非常细微的动作,在低流率. 电流限制能力,以及各种不同的产品,可雾化.雾化后,使分散的炽热气体接触到液滴. 分散必须完成三件事:混合气体与雾滴,从干燥过程中, 并确定流路径通过干燥室. 干燥气体,可直接加热燃烧天然气,丙烷或燃油或间接使用壳管式或翅片式换热器. 电加热器,可用于小型烘干机. 工业径向球迷提出了激烈的天然气通过该系统. 烘干室必须大小以便有充裕的时间接触蒸发所有的液体产生一个干粉产品. 因素的影响,干燥时间,包括温差的雾滴和干燥气体. 而其流率. 确切庭取决于干燥特性及产品规格, 但大多数是圆柱与锥形下段,以方便收集的产品. 最后,妥善配置的喷雾器,播种机, 和干燥室必须彻底干燥,以避免存款湿材料的内表面在吹干. 设计可利用顺流,逆流或混合流模式. 粉末分离的干燥气室底部. 在多数情况下,出口气体通过一个插座导管中心的锥. 较重或粗颗粒将会分开,在这一点上, 坠入锥可通过收集空锁. 然后要么旋风或织物过滤器(或两者)来清除残留的粉末从出口气. 在系统产生非常微细粉末,大部分的收集发生在这一点.流化床干燥流化床干燥过程中的气体被迫通过向上一床湿颗粒实现沸腾状态. 这些微粒悬浮在气流和干燥,因为他们流随气. 流化床可分为圆柱形或长方形. 有两个基本类型的流化床设计:堵塞流病床被用作饲料,是直接发霉. 挡板床搅拌限制在水平方向上保持堵塞水流. 这种床是理想的搬迁势必挥发或加热和冷却. 挥发量与温度变化一致的固体通过床底下. 挡板的设计取决于形状和尺寸的床, 螺旋或径向隔板采用圆形床和直挡板的长方形. 返混流化床用作饲料,不能流于原始状态, 但成为发霉后,在很短的时间干燥. 饲料派发超过床面,旨在让总固体混合. 产品的温度和湿度都是一刀切流化床层. 受热面,可沉浸在流态化层,以提高热效率和业绩.组合系统采用返混流化床,以减少水分含量的湿饲料其次是一个插件流断面,以达到最终规格. 这种安排是司空见惯. 优点流化床干燥如下: 较长的停留时间,让高传热系数与粒子间的气体; 能密切控制产品温度使得流化床理想的加工温度敏感固体; 他们有最高的热效率气体悬浮干燥系统. 缺点是:它们能过程只是一个范围有限的材料; 产品颗粒较大; 并有可能难以处理针头或血小板形颗粒.速干速干势力干燥气体通过一个加热器,向上通过导管或闪光灯管. 高速气流瞬间停止饲料,其中大部分进入刚刚加热器缥缈,它的采集设备,通常旋风或袋收藏. 闪蒸干燥机是最简单的气体悬浮烘干机,并要求最少的空间. 居留时间内干燥,是非常短,通常小于3秒. 粒子必须相当小,而最好的饲料是合理的干燥,松软,不发粘. 有几种方法,以取得所需的饲料品质: 笼子轧机可用于击破饲料成所需的小颗粒. 如果饲料过于潮湿或糊状,干物质可backmixed 创造适当的一致性. 激动的设计,采用高速粉碎转子,会让所有粒子. 这个设计是较短时间和较大的直径比闪光灯管,创造一个非常紧凑的系统.混合式干燥机有一些氢化系统在应用中,一个单一的系统,不能处理的要求,既饲料和产品. 最常见的有:流化床喷雾干燥器(消防™)结合喷雾流化床干燥制粒生产的产品. 顶级的系统是一个喷雾干燥机,雾化液接触,并与炽热气体. 新增天然气加热介绍,在底部形成流化床部分的干燥室. 这种烘干机将产生一个无尘,自由流动的压块产品. 它是理想的产品,必须解散容易,例如:食用色素,染料,颜料,以及一些农业化学品. 一个旋转闪蒸干燥机,可用于去除表面水分,然后由流化床去除一定水分.Niro干燥移动轻微™是一个实验室规模喷雾干燥机已知的灵活性和不同层次的控制系统. 它是用来干少量溶液,悬浮,乳液为代表的粉末样本. 测试结果提供了重要信息,为选择设计和技术规格,某一干燥工程. 生产小型™是一个较大型喷雾干燥机,可用于试验或小规模生产. 它可以选择雾化器,暖气系统,粉尘排放. 04-0357喷雾干燥机(消防™) ,发明和专利niro在八十年代初期. 它集流和喷雾干燥技术,干燥的多种产品, 其中有许多是不能晒干使用常规设备. 优点包括易于控制的规模和结构的粒子,使之适合压块产品低气温粉热敏感材料. 这也是很有效的能源.。

智能交通系统中英文对照外文翻译文献

智能交通系统中英文对照外文翻译文献(文档含英文原文和中文翻译)原文:Traffic Assignment Forecast Model Research in ITS IntroductionThe intelligent transportation system (ITS) develops rapidly along with the city sustainable development, the digital city construction and the development of transportation. One of the main functions of the ITS is to improve transportation environment and alleviate the transportation jam, the most effective method to gain the aim is to forecast the traffic volume of the local network and the important nodes exactly with GIS function of path analysis and correlation mathematic methods, and this will lead a better planning of the traffic network. Traffic assignment forecast is an important phase of traffic volume forecast. It will assign the forecasted traffic to every way in the traffic sector. If the traffic volume of certain road is too big, which would bring on traffic jam, planners must consider the adoption of new roads or improving existing roads to alleviate the traffic congestion situation. This study attempts to present an improved traffic assignment forecast model, MPCC, based on analyzing the advantages and disadvantages of classic traffic assignment forecast models, and test the validity of the improved model in practice.1 Analysis of classic models1.1 Shortcut traffic assignmentShortcut traffic assignment is a static traffic assignment method. In this method, the traffic load impact in the vehicles’ travel is not considered, and the traffic impedance (travel time) is a constant. The traffic volume of every origination-destination couple will be assigned to the shortcut between the origination and destination, while the traffic volume of other roads in this sector is null. This assignment method has the advantage of simple calculation; however, uneven distribution of the traffic volume is its obvious shortcoming. Using this assignment method, the assignment traffic volume will be concentrated on the shortcut, which isobviously not realistic. However, shortcut traffic assignment is the basis of all theother traffic assignment methods.1.2 Multi-ways probability assignmentIn reality, travelers always want to choose the shortcut to the destination, whichis called the shortcut factor; however, as the complexity of the traffic network, thepath chosen may not necessarily be the shortcut, which is called the random factor.Although every traveler hopes to follow the shortcut, there are some whose choice isnot the shortcut in fact. The shorter the path is, the greater the probability of beingchosen is; the longer the path is, the smaller the probability of being chosen is.Therefore, the multi-ways probability assignment model is guided by the LOGIT model:∑---=n j ii i F F p 1)exp()exp(θθ (1)Where i p is the probability of the path section i; i F is the travel time of thepath section i; θ is the transport decision parameter, which is calculated by the followprinciple: firstly, calculate the i p with different θ (from 0 to 1), then find the θwhich makes i p the most proximate to the actual i p .The shortcut factor and the random factor is considered in multi-ways probabilityassignment, therefore, the assignment result is more reasonable, but the relationshipbetween traffic impedance and traffic load and road capacity is not considered in thismethod, which leads to the assignment result is imprecise in more crowded trafficnetwork. We attempt to improve the accuracy through integrating the several elements above in one model-MPCC.2 Multi-ways probability and capacity constraint model2.1 Rational path aggregateIn order to make the improved model more reasonable in the application, theconcept of rational path aggregate has been proposed. The rational path aggregate,which is the foundation of MPCC model, constrains the calculation scope. Rationalpath aggregate refers to the aggregate of paths between starts and ends of the trafficsector, defined by inner nodes ascertained by the following rules: the distancebetween the next inner node and the start can not be shorter than the distance betweenthe current one and the start; at the same time, the distance between the next innernode and the end can not be longer than the distance between the current one and theend. The multi-ways probability assignment model will be only used in the rationalpath aggregate to assign the forecast traffic volume, and this will greatly enhance theapplicability of this model.2.2 Model assumption1) Traffic impedance is not a constant. It is decided by the vehicle characteristicand the current traffic situation.2) The traffic impedance which travelers estimate is random and imprecise.3) Every traveler chooses the path from respective rational path aggregate.Based on the assumptions above, we can use the MPCC model to assign thetraffic volume in the sector of origination-destination couples.2.3 Calculation of path traffic impedanceActually, travelers have different understanding to path traffic impedance, butgenerally, the travel cost, which is mainly made up of forecast travel time, travellength and forecast travel outlay, is considered the traffic impedance. Eq. (2) displaysthis relationship. a a a a F L T C γβα++= (2)Where a C is the traffic impedance of the path section a; a T is the forecast traveltime of the path section a; a L is the travel length of the path section a; a F is theforecast travel outlay of the path section a; α, β, γ are the weight value of that threeelements which impact the traffic impedance. For a certain path section, there aredifferent α, β and γ value for different vehicles. We can get the weighted average of α,β and γ of each path section from the statistic percent of each type of vehicle in thepath section.2.4 Chosen probability in MPCCActually, travelers always want to follow the best path (broad sense shortcut), butbecause of the impact of random factor, travelers just can choose the path which is ofthe smallest traffic impedance they estimate by themselves. It is the key point ofMPCC. According to the random utility theory of economics, if traffic impedance is considered as the negativeutility, the chosen probability rs p of origination-destinationpoints couple (r, s) should follow LOGIT model:∑---=n j jrs rs bC bC p 1)exp()exp( (3) where rs p is the chosen probability of the pathsection (r, s);rs C is the traffic impedance of the path sect-ion (r, s); j C is the trafficimpedance of each path section in the forecast traffic sector; b reflects the travelers’cognition to the traffic impedance of paths in the traffic sector, which has reverseratio to its deviation. If b → ∞ , the deviation of understanding extent of trafficimpedance approaches to 0. In this case, all the travelers will follow the path whichis of the smallest traffic impedance, which equals to the assignment results withShortcut Traffic Assignment. Contrarily, if b → 0, travelers ’ understanding error approaches infinity. In this case, the paths travelers choose are scattered. There is anobjection that b is of dimension in Eq.(3). Because the deviation of b should beknown before, it is difficult to determine the value of b. Therefore, Eq.(3) is improvedas follows:∑---=n j OD j OD rsrs C bC C bC p 1)exp()exp(，∑-=n j j OD C n C 11（4） Where OD C is the average of the traffic impedance of all the as-signed paths; bwhich is of no dimension, just has relationship to the rational path aggregate, ratherthan the traffic impedance. According to actual observation, the range of b which is anexperience value is generally between 3.00 to 4.00. For the more crowded cityinternal roads, b is normally between 3.00 and 3.50.2.5 Flow of MPCCMPCC model combines the idea of multi-ways probability assignment anditerative capacity constraint traffic assignment.Firstly, we can get the geometric information of the road network and OD trafficvolume from related data. Then we determine the rational path aggregate with themethod which is explained in Section 2.1.Secondly, we can calculate the traffic impedance of each path section with Eq.(2),Fig.1 Flowchart of MPCC which is expatiated in Section 2.3.Thirdly, on the foundation of the traffic impedance of each path section, we cancalculate the respective forecast traffic volume of every path section with improvedLOGIT model (Eq.(4)) in Section 2.4, which is the key point of MPCC.Fourthly, through the calculation processabove, we can get the chosen probability andforecast traffic volume of each path section, but itis not the end. We must recalculate the trafficimpedance again in the new traffic volumesituation. As is shown in Fig.1, because of theconsideration of the relationship between trafficimpedance and traffic load, the traffic impedanceand forecast assignment traffic volume of everypath will be continually amended. Using therelationship model between average speed andtraffic volume, we can calculate the travel timeand the traffic impedance of certain path sect-ionunder different traffic volume situation. For theroads with different technical levels, therelationship models between average speeds totraffic volume are as follows: 1) Highway: 1082.049.179AN V = (5) 2) Level 1 Roads: 11433.084.155AN V = (6) 3) Level 2 Roads: 66.091.057.112AN V = (7) 4) Level 3 Roads: 3.132.01.99AN V = (8) 5) Level 4 Roads: 0988.05.70A N V =(9) Where V is the average speed of the path section; A N is the traffic volume of thepath section.At the end, we can repeat assigning traffic volume of path sections with themethod in previous step, which is the idea of iterative capacity constraint assignment,until the traffic volume of every path section is stable.译文智能交通交通量分配预测模型介绍随着城市的可持续化发展、数字化城市的建设以及交通运输业的发展，智能交通系统（ITS）的发展越来越快。

岩土工程中英文对照外文翻译文献

中英文对照外文翻译(文档含英文原文和中文翻译)原文:Safety Assurance for Challenging Geotechnical Civil Engineering Constructions in Urban AreasAbstractSafety is the most important aspect during design, construction and service time of any structure, especially for challenging projects like high-rise buildings and tunnels in urban areas. A high level design considering the soil-structure interaction, based on a qualified soil investigation is required for a safe and optimised design. Dueto the complexity of geotechnical constructions the safety assurance guaranteed by the 4-eye-principle is essential. The 4-eye-principle consists of an independent peer review by publicly certified experts combined with the observational method. The paper presents the fundamental aspects of safety assurance by the 4-eye-principle. The application is explained on several examples, as deep excavations, complex foundation systems for high-rise buildings and tunnel constructions in urban areas. The experiences made in the planning, design and construction phases are explained and for new inner urban projects recommendations are given.Key words: Natural Asset; Financial Value; Neural Network1.IntroductionA safety design and construction of challenging projects in urban areas is based on the following main aspects:Qualified experts for planning, design and construction;Interaction between architects, structural engineers and geotechnical engineers;Adequate soil investigation;Design of deep foundation systems using the FiniteElement-Method (FEM) in combination with enhanced in-situ load tests for calibrating the soil parameters used in the numerical simulations;Quality assurance by an independent peer review process and the observational method (4-eye-principle).These facts will be explained by large construction projects which are located in difficult soil and groundwater conditions.2.The 4-Eye-PrincipleThe basis for safety assurance is the 4-eye-principle. This 4-eye-principle is a process of an independent peer review as shown in Figure 1. It consists of 3 parts. The investor, the experts for planning and design and the construction company belong to the first division. Planning and design are done accordingto the requirements of the investor and all relevant documents to obtain the building permission are prepared. The building authorities are the second part and are responsible for the buildingpermission which is given to the investor. The thirddivision consists of the publicly certified experts.They are appointed by the building authorities but work as independent experts. They are responsible for the technical supervision of the planning, design and the construction.In order to achieve the license as a publicly certified expert for geotechnical engineering by the building authorities intensive studies of geotechnical engineering in university and large experiences in geotechnical engineering with special knowledge about the soil-structure interaction have to be proven.The independent peer review by publicly certified experts for geotechnical engineering makes sure that all information including the results of the soil investigation consisting of labor field tests and the boundary conditions defined for the geotechnical design are complete and correct.In the case of a defect or collapse the publicly certified expert for geotechnical engineering can be involved as an independent expert to find out the reasons for the defect or damage and to develop a concept for stabilization and reconstruction [1].For all difficult projects an independent peer review is essential for the successful realization of the project.3.Observational MethodThe observational method is practical to projects with difficult boundary conditions for verification of the design during the construction time and, if necessary, during service time. For example in the European Standard Eurocode 7 (EC 7) the effect and the boundary conditions of the observational method are defined.The application of the observational method is recommended for the following types of construction projects [2]:very complicated/complex projects;projects with a distinctive soil-structure-interaction,e.g. mixed shallow and deep foundations, retaining walls for deep excavations, Combined Pile-Raft Foundations (CPRFs);projects with a high and variable water pressure;complex interaction situations consisting of ground,excavation and neighbouring buildings and structures;projects with pore-water pressures reducing the stability;projects on slopes.The observational method is always a combination of the common geotechnical investigations before and during the construction phase together with the theoretical modeling and a plan of contingency actions(Figure 2). Only monitoring to ensure the stability and the service ability of the structure is not sufficient and,according to the standardization, not permitted for this purpose. Overall the observational method is an institutionalized controlling instrument to verify the soil and rock mechanical modeling [3,4].The identification of all potential failure mechanismsis essential for defining the measure concept. The concept has to be designed in that way that all these mechanisms can be observed. The measurements need to beof an adequate accuracy to allow the identification ocritical tendencies. The required accuracy as well as the boundary values need to be identified within the design phase of the observational method . Contingency actions needs to be planned in the design phase of the observational method and depend on the ductility of the systems.The observational method must not be seen as a potential alternative for a comprehensive soil investigation campaign. A comprehensive soil investigation campaignis in any way of essential importance. Additionally the observational method is a tool of quality assurance and allows the verification of the parameters and calculations applied in the design phase. The observational method helps to achieve an economic and save construction [5].4.In-Situ Load TestOn project and site related soil investigations with coredrillings and laboratory tests the soil parameters are determined. Laboratory tests are important and essential for the initial definition of soil mechanical properties of the soil layer, but usually not sufficient for an entire and realistic capture of the complex conditions, caused by theinteraction of subsoil and construction [6].In order to reliably determine the ultimate bearing capacity of piles, load tests need to be carried out [7]. Forpile load tests often very high counter weights or strong anchor systems are necessary. By using the Osterberg method high loads can be reached without install inganchors or counter weights. Hydraulic jacks induce the load in the pile using the pile itself partly as abutment.The results of the field tests allow a calibration of the numerical simulations.The principle scheme of pile load tests is shown in Figure 3.5.Examples for Engineering Practice5.1. Classic Pile Foundation for a High-Rise Building in Frankfurt Clay and LimestoneIn the downtown of Frankfurt am Main, Germany, on aconstruction site of 17,400 m2 the high-rise buildingproject “PalaisQuartier” has been realized (Figure 4). The construction was finished in 2010.The complex consists of several structures with a total of 180,000 m2 floor space, there of 60,000 m2 underground (Figure 5). The project includes the historic building “Thurn-und Taxis-Palais” whose facade has been preserved (Unit A). The office building (Unit B),which is the highest building of the project with a height of 136 m has 34 floors each with a floor space of 1340 m2. The hotel building (Unit C) has a height of 99 m with 24 upper floors. The retail area (Unit D)runs along the total length of the eastern part of the site and consists of eight upper floors with a total height of 43 m.The underground parking garage with five floors spans across the complete project area. With an 8 m high first sublevel, partially with mezzanine floor, and four more sub-levels the foundation depth results to 22 m below ground level. There by excavation bottom is at 80m above sea level (msl). A total of 302 foundation piles(diameter up to 1.86 m, length up to 27 m) reach down to depths of 53.2 m to 70.1 m. above sea level depending on the structural requirements.The pile head of the 543 retaining wall piles (diameter1.5 m, length up to 38 m)were located between 94.1 m and 99.6 m above sea level, the pile base was between 59.8 m and 73.4 m above sea level depending on the structural requirements. As shown in the sectional view(Figure 6), the upper part of the piles is in the Frankfurt Clay and the base of the piles is set in the rocky Frankfurt Limestone.Regarding the large number of piles and the high pile loads a pile load test has been carried out for optimization of the classic pile foundation. Osterberg-Cells(O-Cells) have been installed in two levels in order to assess the influence of pile shaft grouting on the limit skin friction of the piles in the Frankfurt Limestone(Figure 6). The test pile with a total length of 12.9 m and a diameter of 1.68 m consist of three segments and has been installed in the Frankfurt Limestone layer 31.7 m below ground level. The upper pile segment above the upper cell level and the middle pile segment between the two cell levels can be tested independently. In the first phase of the test the upper part was loaded by using the middle and the lower part as abutment. A limit of 24 MN could be reached (Figure 7). The upper segment was lifted about 1.5 cm, the settlement of the middle and lower part was 1.0 cm. The mobilized shaft friction was about 830 kN/m2.Subsequently the upper pile segment was uncoupled by discharging the upper cell level. In the second test phase the middle pile segment was loaded by using the lower segment as abutment. The limit load of the middle segment with shaft grouting was 27.5 MN (Figure 7).The skin friction was 1040 kN/m2, this means 24% higher than without shaft grouting. Based on the results of the pile load test using O-Cells the majority of the 290 foundation piles were made by applying shaft grouting. Due to pile load test the total length of was reduced significantly.5.2. CPRF for a High-Rise Building in Clay MarlIn the scope of the project Mirax Plaza in Kiev, Ukraine,2 high-rise buildings, each of them 192 m (46 storeys)high, a shopping and entertainment mall and an underground parking are under construction (Figure 8). The area of the project is about 294,000 m2 and cuts a 30 m high natural slope.The geotechnical investigations have been executed 70m deep. The soil conditions at the construction site are as follows: fill to a depth of 2 m to 3mquaternary silty sand and sandy silt with a thickness of 5 m to 10 m tertiary silt and sand (Charkow and Poltaw formation) with a thickness of 0 m to 24 m tertiary clayey silt and clay marl of the Kiev and But schak formation with a thickness of about 20 m tertiary fine sand of the But schak formation up to the investigation depthThe ground water level is in a depth of about 2 m below the ground surface. The soil conditions and a cross section of the project are shown in Figure 9.For verification of the shaft and base resistance of the deep foundation elements and for calibration of the numerical simulations pile load tests have been carried out on the construction yard. The piles had a diameter of 0.82 m and a length of about 10 m to 44 m. Using the results of the load tests the back analysis for verification of the FEM simulations was done. The soil properties in accordance with the results of the back analysis were partly 3 times higher than indicated in the geotechnical report. Figure 10 shows the results of the load test No. 2 and the numerical back analysis. Measurement and calculation show a good accordance.The obtained results of the pile load tests and of the executed back analysis were applied in 3-dimensionalFEM-simulations of the foundation for Tower A, taking advantage of the symmetry of the footprint of the building. The overall load of the Tower A is about 2200 MN and the area of the foundation about 2000 m2 (Figure11).The foundation design considers a CPRF with 64 barrettes with 33 m length and a cross section of 2.8 m × 0.8m. The raft of 3 m thickness is located in Kiev Clay Marl at about 10 m depth below the ground surface. The barrettes are penetrating the layer of Kiev Clay Marl reaching the Butschak Sands.The calculated loads on the barrettes were in the range of 22.1 MN to 44.5 MN. The load on the outer barrettes was about 41.2 MN to 44.5 MN which significantly exceeds the loads on the inner barrettes with the maximum value of 30.7 MN. This behavior is typical for a CPRF.The outer deep foundation elements take more loads because of their higher stiffness due to the higher volume of the activated soil. The CPRF coefficient is 0.88 =CPRF . Maximum settlements of about 12 cm werecalculated due to the settlement-relevant load of 85% of the total design load. The pressure under the foundation raft is calculated in the most areas not exceeding 200 kN/m2, at the raft edge the pressure reaches 400 kN/m2.The calculated base pressure of the outer barrettes has anaverage of 5100 kN/m2 and for inner barrettes an average of 4130 kN/m2. The mobilized shaft resistance increases with the depth reaching 180 kN/m2 for outer barrettes and 150 kN/m2 for inner barrettes.During the construction of Mirax Plaza the observational method according to EC 7 is applied. Especially the distribution of the loads between the barrettes and the raft is monitored. For this reason 3 earth pressure devices were installed under the raft and 2 barrettes (most loaded outer barrette and average loaded inner barrette) were instrumented over the length.In the scope of the project Mirax Plaza the new allowable shaft resistance and base resistance were defined for typical soil layers in Kiev. This unique experience will be used for the skyscrapers of new generation in Ukraine.The CPRF of the high-rise building project MiraxPlaza represents the first authorized CPRF in the Ukraine. Using the advanced optimization approaches and taking advantage of the positive effect of CPRF the number of barrettes could be reduced from 120 barrettes with 40 mlength to 64 barrettes with 33 m length. The foundation optimization leads to considerable decrease of the utilized resources (cement, aggregates, water, energy etc.)and cost savings of about 3.3 Million US$.译文:安全保证岩土公民发起挑战工程建设在城市地区摘要安全是最重要的方面在设计、施工和服务时间的任何结构,特别是对具有挑战性的项目,如高层建筑和隧道在城市地区。

内部审计中英文对照外文翻译文献

中英文对照外文翻译文献(文档含英文原文和中文翻译)原文：Internal auditing's role in ERMAs organizations lay their enterprise risk groundwork, many auditors are taking on management's oversight responsibilities, new research finds.Internal audit departments have played a variety of roles in their organization's enterprise risk management (ERM) activities since The Committee of Sponsoring Organizations of the Tread way Commission (COSO) released its Enterprise Risk Management-Integrated Framework in September 2004. An IIA position paper issued in the wake of COSO ERM, "The Role of Internal Auditing in Enterprise-wide Risk Management," indicates the roles that the internal audit function should and should not play throughout the ERM process, ranging from full involvement to no involvement. According to the paper, internal auditors should have a core role in five ERM-related assurance activities: giving assurance on risk management processes, giving assurance that risks are evaluated correctly, evaluating risk managementprocesses, evaluating the reporting of key risks, and reviewing the management of key risks.A recent IIA Research Foundation study examined the extent to which internal audit functions adhere to the ERM roles recommended in the IIA paper. During October 2005, researchers disseminated an online survey to 7,200 IIA members through The Institute's Global Auditing Information Network. The survey generated 361 responses from a mix of large, mid-sized, and small organizations in a variety of industries, including businesses, government agencies, and not for profit organizations. Nearly 60 percent of respondents identified themselves as a chief audit executive or audit director, 23 percent were audit managers, and 7.8 percent were staff or senior auditors. Approximately 90 percent were from the United States and Canada.Respondents' organizations are at different stages of implementing ERM, as defined by COSO. More than 11 percent say their organization's ERM infrastructure is mature or relatively mature, and 37 percent have recently adopted or are in the process of implementing ERM. Among all organizations surveyed, the internal audit function is primarily responsible for ERM-related activities in 36 percent of respondents' organizations, while 27 percent say the primary responsibility belongs to a chief risk officer (CRO) who is not part of the audit function. Nearly one-third of respondents say another executive or function oversees ERM..The hours and dollars internal audit functions spend on ERM-related activities are minimal for many respondents. Nearly half say their audit department spent 10 percent or less of its hourly and financial budgets on ERM-related activities during fiscal year 2004. More than one-third of audit departments spent II percent to 50 percent of their time on ERM, and 28 percent spent n percent to 50 percent of their financial budgets, while less than 10 percent of departments Spent more than 50 percent of their time and money.The IIA position paper categorizes 18 ERM-related activities according to the appropriate level of responsibility for the internal audit function. Survey respondents reported their current and ideal level of responsibility for these activities: no responsibility, limited responsibility, moderate responsibility, substantialresponsibility, and total responsibility.CORE ACTIVITIESDifferences between respondents' current and ideal responsibilities are greatest for the five core ERM assurance activities identified In the IIA paper. Respondents Indicated that their current responsibility for each of the core ERM related activities is moderate, but they say they should have a substantial level of responsibility. These views agree with the IIA guidance. Additionally, roughly half of internal audit functions surveyed currently have substantial or full responsibility for at least one core activity, and more than two-thirds say they should have till or substantial responsibility for at least one core activity.Within the core category, the audit function's two highest levels of current responsibility involve reviewing management of key risks and evaluating the risk management process. Evaluating the risk management process and giving assurance on risk management processes are the highest-rated ideal responsibilities. Conversely, giving assurance that risks are evaluated correctly is the lowest-rated current and ideal responsibility.The following respondent comments offer some insight into why audit departments are not currently involved in core ERM-related activities at the level they deem appropriate;"We have just recently begun implementing ERM activities in our company. We do not yet have complete understanding of the process and buy-in from management.""The audit committee and management are not aware of what ERM is.""The internal audit function has just initiated an awareness campaign among the audit committee members."These comments suggest that educating management and the audit committee on ERM issues can be critical to ensuring that the audit function takes on an appropriate level of responsibility for ERM.LEGITIMATE ACTIVITIESThe IIA paper prescribes seven legitimate ERM-related activities for which internal committee audit functions may be responsible as long as safeguards are inplace: facilitating the identification and evaluation of risks, coaching management in responding to risks, coordinating ERM-related activities, consolidating the reporting on risks, maintaining and developing the ERM framework, championing establishment of ERM, and developing risk management strategy for board approval. These activities are described as "consulting" activities. Although respondents' current responsibility for each of these legitimate activities ranges from limited to moderate, they say their ideal level should be moderate, which is consistent with the guidance.Within the legitimate category, the highest level of current internal audit responsibility involves facilitating the identification and evaluation of risks —the top-rated ERM-related activity, including core activities. This activity is also the highest-rated ideal activity among legitimate activities, suggesting that auditors consider it a core responsibility. This finding is not surprising. because risk detection and evaluation are traditional considerations in developing annual audit plans. The lowest-rated current and ideal activity is developing a risk management strategy for board approval, which is an activity that might best be handled by management.The IIA guidance cautions that when internal auditors undertake these legitimate consulting activities, safeguards should be in place to ensure that they do not take on management responsibility for actually managing risks. One possible preventive measure would include documenting the auditors' ERM responsibilities in an audit committee-approved audit charter. Further, if auditors take on any ERM-related activities that fall within this consulting role, they should treat these engagements as consulting engagements and apply the relevant IIA standards to help ensure their independence and objectivity.INAPPROPRIATE ACTIVITIESAccording to the IIA position paper. It is inappropriate for internal auditors to be responsible for six ERM-related activities: setting the risk appetite, imposing risk management processes, providing management assurance on risks, making decisions on risk responses, implementing risk responses on management's behalf, and having accountability for risk management. Overall, audit functions in the survey have greater responsibility for these activities than the IIA paper recommends. However,auditors say they should have some limited responsibility for the inappropriate activities.Within the inappropriate category, internal auditors' highest level of current and ideal responsibility is providing management assurance on risks, while their lowest level of responsibility is for setting the risk appetite. Respondents' comments suggest that auditors currently have greater responsibilities in these areas because the audit function is playing a leading role during the early stages of ERM development.ORGANIZATIONAL CHARACTERISTICSThe perceived current and ideal FRM roles for the internal audit function may vary across organizations, depending on the organization's industry, size, and audit department size, as well as the firm's need to comply with the U.S. Sarbanes-Oxley Act of 2002.INDUSTRY Respondents work in a variety of sectors, including financial services, manufacturing, transportation, communications, utilities, health care, retail and wholesale, government, and education. Researchers compared responses from the two largest industry groups: financial services and manufacturing. On average, financial service industry audit departments have greater current responsibility for core activities than those from manufacturing. With respect to inappropriate activities, manufacturing audit departments tend to say their ideal involvement should be higher than their current responsibility, while financial service industry audit departments rate their current and ideal responsibilities at the same level.ORGANIZATION SIZE Approximately half of respondents work in organizations that had 2004 revenues between US $500 million and US $5 billion. Nearly 25 percent of respondents work in organizations that had revenues under US $500 million in 2004, while a similar number of respondents work in organizations that had more than US $5 billion in revenue that year. Researchers compared responses from organizations with revenues of less than US $1 billion with organizations with revenues greater than US $1 billion. On average, auditors from both types of organizations have relatively equal levels of responsibility for current core activities. However, smaller organizations rated their ideal involvement for thesecore activities higher than large organizations. Smaller organizations have a slightly higher current level of responsibility for inappropriate activities than larger organizations and say their ideal involvement in these areas should be higher.AUDIT STAFF SIZE More than half of respondents work in audit departments with 10 or fewer auditors, slightly more than one-quarter work in departments with between 11 and 50 auditors, and approximately one-tenth of respondents work in departments with more than 50 auditors. Internal audit functions with more than 10 auditors currently have somewhat more responsibility for core activities than audit departments with 10 or fewer auditors. Both large and small audit functions have roughly equal levels of responsibility for all other ERM-related activities. However, unlike large audit organizations, respondents from small audit departments want to have more responsibility for activities in the inappropriate category.SARBANES-OXLEY Most respondents' organizations are required to comply with Sarbanes-Oxley Section 404. Researchers found few differences between those organizations and respondents from organizations that do not have to comply with the act. The primary difference related to core activities, where compliers report a higher level of current responsibility than non-compliers.Although the IIA guidance is equally applicable to all organizations, the research indicates that smaller internal audit departments and those from smaller organizations tend to take on ERM responsibilities that would be more appropriate for management. In these cases, internal auditing should work to develop an ERM implementation and maintenance plan that includes a stratcgy and timeline for migrating responsibilities for these activities to managementTHE AUDITOR'S ROLEAlthough the survey results suggest that the current levels of responsibility audit departments have may differ somewhat from that levels recommended by The IIA'S position paper, the respondents' comments offer some evidence that auditors understand the underlying concepts of the guidance:"There needs to be a shift in the 'doing' of the ERM to being an internal audit function that relies on and evaluates the ERM process. ERM should be in sync withthe audit universe and plan,""In the past i8 months, the corporation has appointed a CRO to provide oversight and guidance to evolving ERM processes. During this period, much of internal auditing's previous ERM roles have migrated to this officer." More importantly, respondents identified significant barriers in their organizations to following the guidance:"These ERM responsibilities and processes are not well defined in many organizations and should be more clearly articulated by senior management."'There is not enough emphasis from the top that risk management is important and must be done effectively. Management is still trying to hide things from internal auditing. It's not them against us, we're all in it together.""Most auditors and enterprise managers lack clarity on the distinction between responsibility for risk assurance implementation versus responsibility for risk assurance compliance and monitoring."These comments stress that a key element to establishing a successful ERM program is education on the importance of ERM and the appropriate roles management and internal auditing have in the process. Internal auditors can play a key role in providing this education. The audit department, management, hoard of directors, and audit committee need to be clear about which ERM related activities internal auditors should perform and which activities should always be performed by management. Relevant training should highlight that internal auditing could serve in a monitoring or consulting role throughout much of the ERM process, but the formal decision-making authority must reside with management if the audit department is to maintain its independence and objectivity.Auditors should take steps to ensure that the board and audit committee are aware of the COSO ERM framework and are actively engaged in overseeing the ERM process. Additionally, auditors should consider training senior management, the board, and others throughout their organization on COSO ERM and related guidance.Responses to the survey provide useful insights into additional steps that the internal audit profession should take. Auditors whose organizations are in the earlystages of adopting ERM or will be implementing ERM in the future have many opportunities to ensure that the process is effective and efficient. For example, audit departments that currendy perform ERM-related activities that should be management's responsibility can take proactive steps to open up the lines of communication between internal auditing and management, the board and audit committee, and external auditors about the risks of this situation. Such communication should encourage management to take on appropriate ERM responsibilities. One approach audit departments could take is to develop a business plan describing how management can assume responsibility for ERM related activities for which they should be accountable. However, internal auditors should recognize that completing this plan and convincing management to accept these ERM responsibilities might not occur quickly.With appropriate planning, communication, and education, internal auditors, management, the board, and external auditors should be ready to work together to achieve the many benefits of ERM. Ideally, this coordination will result in performing ERM-related activities at appropriate places within the organization, management accepting its responsibility for ERM, and that audit function playing a role that is consistent with appropriate professional guidance.译文：内部审计在企业风险管理中的作用新的研究发现：随着企业以组织风险为基础，许多审计人员对管理层采取职责监督措施。

企业盈利质量分析中英文对照外文翻译文献

企业盈利质量分析中英文对照外文翻译文献(文档含英文原文和中文翻译)原文：Measuring the quality of earnings1. IntroductionGenerally accepted accounting principles (GAAP) offer some flexibility in preparing the financial statements and give the financial managers some freedom to select among accounting policies and alternatives. Earning management uses the flexibility in financial reporting to alter the financial results of the firm (Ortega and Grant, 2003).In other words, earnings management is manipulating the earning to achieve apredetermined target set by the management. It is a purposeful intervention in the external reporting process with the intent of obtaining some private gain (Schipper, 1989).Levit (1998) defines earning management as a gray area where the accounting is being perverted; where managers are cutting corners; and, where earnings reports reflect the desires of management rather than the underlying financial performance of the company.The popular press lists several instances of companies engaging in earnings management. Sensormatic Electronics, which stamped shipping dates and times on sold merchandise, stopped its clocks on the last day of a quarter until customer shipments reached its sales goal. Certain business units of Cendant Corporation inflated revenues nearly $500 million just prior to a merger; subsequently, Cendant restated revenues and agreed with the SEC to change revenue recognition practices. AOL restated earnings for $385 million in improperly deferred marketing expenses. In 1994, the Wall Street Journal detailed the many ways in which General Electric smoothed earnings, including the careful timing of capital gains and the use of restructuring charges and reserves, in response to the article, General Electric reportedly received calls from other corporations questioning why such common practices were “front-page” news.Earning management occurs when managers use judgment in financial reporting and in structuring transactions to alter financial reports to either mislead some stakeholders about the underlying economic performance of the company or to influence contractual outcomes that depend on reported accounting numbers (Healy and Whalen, 1999).Magrath and Weld (2002) indicate that abusive earnings management and fraudulent practices begins by engaging in earnings management schemes designed primarily to “smooth” earnings to meet internally or externally imposed earnings forecasts and analysts’ expectations.Even if earnings management does not explicitly violate accounting rules, it is an ethically questionable practice. An organization that manages its earnings sends amessage to its employees that bending the truth is an acceptable practice. Executives who partake of this practice risk creating an ethical climate in which other questionable activities may occur. A manager who asks the sales staff to help sales one day forfeits the moral authority to criticize questionable sales tactics another day.Earnings management can also become a very slippery slope, which relatively minor accounting gimmicks becoming more and more aggressive until they create material misstatements in the financial statements (Clikeman, 2003)The Securities and Exchange Commission (SEC) issued three staff accounting bulletins (SAB) to provide guidance on some accounting issues in order to prevent the inappropriate earnings management activities by public companies: SAB No. 99 “Materiality”, SAB No. 100 “Restructuring and Impairment Charges” and SAB No. 101 “Revenue Recognition”.Earnings management behavior may affect the quality of accounting earnings, which is defined by Schipper and Vincent (2003) as the extent to which the reported earnings faithfully represent Hichsian economic income, which is the amount that can be consumed (i.e. paid out as dividends) during a period, while leaving the firm equally well off at the beginning and the end of the period.Assessment of earning quality requires sometimes the separations of earnings into cash from operation and accruals, the more the earnings is closed to cash from operation, the higher earnings quality. As Penman (2001) states that the purpose of accounting quality analysis is to distinguish between the “hard” numbers resulting from cash flows and the “soft” numbers resulting from accrual accounting.The quality of earnings can be assessed by focusing on the earning persistence; high quality earnings are more persistent and useful in the process of decision making.Beneish and Vargus (2002) investigate whether insider trading is informative about earnings quality using earning persistence as a measure for the quality of earnings, they find that income-increasing accruals are significantly more persistent for firms with abnormal insider buying and significantly less persistent for firms with abnormal insider selling, relative to firms which there is no abnormal insider trading.Balsam et al. (2003) uses the level of discretionary accruals as a direct measurefor earning quality. The discretionary accruals model is based on a regression relationship between the change in total accruals as dependent variable and change in sales and change in the level of property, plant and equipment, change in cash flow from operations and change in firm size (total assets) as independent variables. If the regression coefficients in this model are significant that means that there is earning management in that firm and the earnings quality is low.This research presents an empirical study on using three different approaches of measuring the quality of earnings on different industry. The notion is; if there is a complete consistency among the three measures, a general assessment for the quality of earnings (high or low) can be reached and, if not, the quality of earnings is questionable and needs different other approaches for measurement and more investigations and analysis.The rest of the paper is divided into following sections: Earnings management incentives, Earnings management techniques, Model development, Sample and statistical results, and Conclusion.2. Earnings management incentives2.1 Meeting analysts’ expectationsIn general, analysts’ expectations and company predictions tend to address two high-profile components of financial performance: revenue and earnings from operations.The pressure to meet revenue expectations is particularly intense and may be the primary catalyst in leading managers to engage in earning management practices that result in questionable or fraudulent revenue recognition practices. Magrath and Weld (2002) indicate that improper revenue recognition practices were the cause of one-third of all voluntary or forced restatements of income filed with the SEC from 1977 to 2000.Ironically, it is often the companies themselves that create this pressure to meet the market’s earnings expec tations. It is common practice for companies to provide earnings estimates to analysts and investors. Management is often faced with the task of ensuring their targeted estimates are met.Several companies, including Coca-Cola Co., Intel Corp., and Gillette Co., have taken a contrary stance and no longer provide quarterly and annual earnings estimates to analysts. In doing so, these companies claim they have shifted their focus from meeting short-term earnings estimates to achieving their long-term strategies (Mckay and Brown, 2002).2.2 To avoid debt-covenant violations and minimize political costsSome firms have the incentive to avoid violating earnings-based debt covenants. If violated, the lender may be able to raise the interest rate on the debt or demand immediate repayment. Consequently, some firms may use earnings-management techniques to increase earnings to avoid such covenant violations. On the other hand, some other firms have the incentive to lower earnings in order to minimize political costs associated with being seen as too profitable. For example, if gasoline prices have been increasing significantly and oil companies are achieving record profit level, then there may be incentive for the government to intervene and enact an excess-profit tax or attempt to introduce price controls.2.3 To smooth earnings toward a long-term sustainable trendFor many years it has been believed that a firm should attempt to reduce the volatility in its earnings stream in order to maximize share price. Because a highly violate earning pattern indicates risk, therefore the stock will lose value compared to others with more stable earnings patterns. Consequently, firms have incentives to manage earnings to help achieve a smooth and growing earnings stream (Ortega and Grant, 2003).2.4 Meeting the bonus plan requirementsHealy (1985) provides the evidence that earnings are managed in the direction that is consistent with maximizing executives’ earnings-based bonus. When earnings will be below the minimum level required to earn a bonus, then earning are managed upward so that the minimum is achieved and a bonus is earned. Conversely, when earning will be above the maximum level at which no additional bonus is paid, then earnings are managed downward. The extra earnings that will not generate extra bonus this current period are saved to be used to earn a bonus in a future period.When earnings are between the minimum and the maximum levels, then earnings are managed upward in order to increase the bonus earned in the current period.2.5 Changing managementEarnings management usually occurs around the time of changing management, the CEO of a company with poor performance indicators will try to increase the reported earnings in order to prevent or postpone being fired. On the other hand, the new CEO will try shift part of the income to future years around the time when his/her performance will be evaluated and measured, and blame the low earning at the beginning of his contract on the acts of the previous CEO.3. Earnings management techniquesOne of the most common earnings management tools is reporting revenue before the seller has performed under the terms of a sales contract (SEC,SAB No. 101,1999).Another area of concern is where a company fails to comply with GAAP and inappropriately records restructuring charges and general reserves for future losses, reversing or relieving reserves in inappropriate periods, and recognizing or not recognizing an asset impairment charge in the appropriate period (SEC, SAB No. 100, 1999).Managers can influence reported expenses through assumptions and estimates such as the assumed rate of return on pension plan asset and the estimated useful lives of fixed assets, also they can influence reported earnings by controlling the timing of purchasing, deliveries, discretionary expenditures, and sale of assets.3.1 Big bath“Big Bath” charges are one-time restructuring charge. Current earnings will be decreased by overstating these one-time charges. By reversing the excessive reserve, future earnings will increase.Big bath charges are not always related to restructuring. In April 2001, Cisco Systems Inc. announced charges against earnings of almost $4 billion. The bulk of the charge, $2.5 billion, consisted of an inventory write down. Writing off more than a billion dollars from inventory now means more than a billion dollars of less cost in the future period. This an example of what ultra-conservative accounting in oneperiod makes possible in future periods.3.2 Abuse of materialityAnother area that might be used by accountants to manipulate the earning is the application of materiality principle in preparing the financial statements, this principle is very wide, flexible and has no specific range to determine where the item is material or not. SEC uses the interpretation ruled by the supreme court in identifying what is material; the supreme court has held that a fact is material if there is a substantial likelihood that the fact would have been viewed by reasonable investor as having significan tly altered the “total mix” of information made available (SEC, SAB No. 99, 1999).The SEC has also introduced some considerations for a quantitatively small misstatement of a financial statement item to be material:. whether the misstatement arises from an item capable of precise measurement or whether it arises from an estimate and, if so, the degree of imprecision inherent in the estimate;. whether the misstatement masks a change in earnings or other trends;.whether the misstatement hides a failure to meet analysts’ consensus expectations for the enterprise;. whether the misstatement changes a loss into income or vice versa;. whether the misstatement concerns a segment or other portion of the registrant’s business that has been identified as playing a significant role in the registrant’s operations or profitability; and. whether the misstatement involves concealment of an unlawful transaction.3.3 Cookie jar“Cookie jar” reserve –sometimes labeled rainy day reserve or contingency reserves, in periods of strong financial performance, cookie jar reserve enable to reduce earnings by overstating reserves, overstating expenses, and using one-time write-offs. In periods of weak financial performance, cookie jar reserves can be used to increase earnings by reversing accruals and reserves to reduce current period expenses (Kokoszka, 2003).The most famous example of use of cookie jar reserves is WorldCom Inc. In August 2002, an internal review revealed that the company had $2.5 billion reserves related to litigation, uncollectible and taxes. The company used most of them in a series of so-called reserve reversals in order to have higher earnings.Source: Khaled ElMoatasem Abdelghany,2005. “Measuring the quality of earnings”, Managerial Auditing Journal, vol.20, no.9, pp.1001 – 1015.译文：衡量盈利质量1、引言一般公认会计原则（GAAP）提供准备一定的灵活性的财务报表，给财务经理一定的自由空间进行选择会计政策和方案。

建筑防火中英文对照外文翻译文献

- 1 -中英文对照外文翻译(文档含英文原文和中文翻译)外文文献外文文献: :Designing Against Fire Of BulidingABSTRACT:This paper considers the design of buildings for fire safety. It is found that fire and the associ- ated effects on buildings is significantly different to other forms of loading such as gravity live loads, wind and earthquakes and their respective effects on the building structure. Fire events are derived from the human activities within buildings or from the malfunction of mechanical and electrical equipment provided within buildings to achieve a serviceable environment. It is therefore possible to directly influence the rate of fire starts within buildings by changing human behaviour, improved maintenance and improved design of mechanical and electricalsystems. Furthermore, should a fire develops, it is possible to directly influence the resulting fire severity by the incorporation of fire safety systems such as sprinklers and to provide measures within the building to enable safer egress from the building. The ability to influence the rate of fire starts and the resulting fire severity is unique to the consideration of fire within buildings since other loads such as wind and earthquakes are directly a function of nature. The possible approaches for designing a building for fire safety are presented using an example of a multi-storey building constructed over a railway line. The design of both the transfer structure supporting the building over the railway and the levels above the transfer structure are consideredin the context of current regulatory requirements. The principles and assumptions associ- ated with various approaches are discussed.1 INTRODUCTIONOther papers presented in this series consider the design of buildings for gravity loads, wind and earthquakes.The design of buildings against such load effects is to a large extent covered by engineering based standards referenced by the building regulations. This is not the case, to nearly the same extent, in the case of fire. Rather, it is building regulations such as the Building Code of Australia (BCA) that directly specify most of the requirements for fire safety of buildings with reference being made to Standards such as AS3600 or AS4100 for methods for determining the fire resistance of structural elements.The purpose of this paper is to consider the design of buildings for fire safety from an engineering perspective (as is currently done for other loads such as wind or earthquakes), whilst at the same time,putting such approaches in the context of the current regulatory requirements.At the outset,it needs to be noted that designing a building for fire safety is far more than simply considering the building structure and whether it has sufficient structural adequacy.This is because fires can have a direct influence on occupants via smoke and heat and can grow in size and severity unlike other effects imposed on the building. Notwithstanding these comments, the focus of this paper will be largely on design issues associated with the building structure.Two situations associated with a building are used for the purpose of discussion. The multi-storey office building shown in Figure 1 is supported by a transfer structure that spans over a set of railway tracks. It is assumed that a wide range of rail traffic utilises these tracks including freight and diesel locomotives. The first situation to be considered from a fire safety perspective is the transfer structure.This is termed Situation 1 and the key questions are: what level of fire resistance is required for this transfer structure and how can this be determined? This situation has been chosen since it clearly falls outside the normal regulatory scope of most build-ing regulations. An engineering solution, rather than a prescriptive one is required. The second fire situation (termed Situation 2) corresponds to a fire within the office levels of the building and is covered by building regulations. This situation is chosen because it will enable a discussion of engineering approaches and how these interface with the building regulations regulations––since both engineering and prescriptive solutions are possible.2 UNIQUENESS OF FIRE2.1 Introduction Wind and earthquakes can be considered to b Wind and earthquakes can be considered to be “natural” phenomena o e “natural” phenomena o e “natural” phenomena over which designers ver which designers have no control except perhaps to choose the location of buildings more carefully on the basis of historical records and to design building to resist sufficiently high loads or accelerations for the particular location. Dead and live loads in buildings are the result of gravity. All of these loads are variable and it is possible (although generally unlikely) that the loads may exceed the resistance of the critical structural members resulting in structural failure.The nature and influence of fires in buildings are quite different to those associated with other“loads” to which a building may be subjected to. The essential differences are described in the following sections.2.2 Origin of FireIn most situations (ignoring bush fires), fire originates from human activities within the building or the malfunction of equipment placed within the building to provide a serviceable environment. It follows therefore that it is possible to influence the rate of fire starts by influencing human behaviour, limiting and monitoring human behaviour and improving the design of equipment and its maintenance. This is not the case for the usual loads applied to a building.2.3 Ability to InfluenceSince wind and earthquake are directly functions of nature, it is not possible to influence such events to any extent. One has to anticipate them and design accordingly. It may be possibleto influence the level of live load in a building by conducting audits and placing restrictions on contents. However, in the case of a fire start, there are many factors that can be brought to bear to influence the ultimate size of the fire and its effect within the building. It is known that occupants within a building will often detect a fire and deal with it before it reaches a sig- nificant size. It is estimated that less than one fire in five (Favre, 1996) results in a call to the fire brigade and for fires reported to the fire brigade, the majority will be limited to the room of fire origin. Inoc- cupied spaces, olfactory cues (smell) provide powerful evidence of the presence of even a small fire. The addition of a functional smoke detection system will further improve the likelihood of detection and of action being taken by the occupants.Fire fighting equipment, such as extinguishers and hose reels, is generally provided within buildings for the use of occupants and many organisations provide training for staff in respect ofthe use of such equipment.The growth of a fire can also be limited by automatic extinguishing systems such as sprinklers, which can be designed to have high levels of effectiveness.Fires can also be limited by the fire brigade depending on the size and location of the fire at the time of arrival.2.4 Effects of FireThe structural elements in the vicinity of the fire will experience the effects of heat. The temperatures within the structural elements will increase with time of exposure to the fire, the rate of temperature rise being dictated by the thermal resistance of the structural element and the severity of the fire. The increase in temperatures within a member will result in both thermal expansion and,eventually,a reduction in the structural resistance of the member. Differential thermal expansion will lead to bowing of a member. Significant axial expansion willbe accommodated in steel members by either overall or local buckling or yielding of local- ised regions. These effects will be detrimental for columns but for beams forming part of a floorsystem may assist in the development of other load resisting mechanisms (see Section 4.3.5).With the exception of the development of forces due to restraint of thermal expansion, fire does not impose loads on the structure but rather reduces stiffness and strength. Such effects are not instantaneous but are a function of time and this is different to the effects of loads such as earthquake and wind that are more or less instantaneous.Heating effects associated with a fire will not be significant or the rate of loss of capacity will be slowed if:(a) the fire is extinguished (e.g. an effective sprinkler system)(b) the fire is of insufficient severity –– insufficient fuel, and/or(b) the fire is of insufficient severity(c)the structural elements have sufficient thermal mass and/or insulation to slow the rise in internal temperatureFire protection measures such as providing sufficient axis distance and dimensions for concrete elements, and sufficient insulation thickness for steel elements are examples of (c). These are illustrated in Figure 2.The two situations described in the introduction are now considered.3 FIRE WITHIN BUILDINGS3.1 Fire Safety ConsiderationsThe implications of fire within the occupied parts of the office building (Figure 1) (Situation 2) are now considered. Fire statistics for office buildings show that about one fatality is expected in an office building for every 1000 fires reported to the fire brigade. This is an orderof magnitude less than the fatality rate associated with apartment buildings. More than two thirdsof fires occur during occupied hours and this is due to the greater human activity and the greater use of services within the building. It is twice as likely that a fire that commences out of normal working hours will extend beyond the enclosure of fire origin.A relatively small fire can generate large quantities of smoke within the floor of fire origin.If the floor is of open-plan construction with few partitions, the presence of a fire during normal occupied hours is almost certain to be detected through the observation of smoke on the floor. The presence of full height partitions across the floor will slow the spread of smoke and possibly also the speed at which the occupants detect the fire. Any measures aimed at improving housekeeping, fire awareness and fire response will be beneficial in reducing the likelihood of major fires during occupied hours.For multi-storey buildings, smoke detection systems and alarms are often provided to give “automatic” detection and warning to the occupants. An alarm signal is also transm itted to the fire brigade.Should the fire not be able to be controlled by the occupants on the fire floor, they will need to leave the floor of fire origin via the stairs. Stair enclosures may be designed to be fire-resistant but this may not be sufficient to keep the smoke out of the stairs. Many buildings incorporate stair pressurisation systems whereby positive airflow is introduced into the stairs upon detection of smoke within the building. However, this increases the forces required to open the stair doors and makes it increasingly difficult to access the stairs. It is quite likely that excessive door opening forces will exist(Fazio et al,2006)From a fire perspective, it is common to consider that a building consists of enclosures formed by the presence of walls and floors.An enclosure that has sufficiently fire-resistant boundaries (i.e. walls and floors) is considered to constitute a fire compartment and to be capableof limiting the spread of fire to an adjacent compartment. However, the ability of such boundariesto restrict the spread of fire can be severely limited by the need to provide natural lighting (windows)and access openings between the adjacent compartments (doors and stairs). Fire spread via the external openings (windows) is a distinct possibility given a fully developed fire. Limit- ing the window sizes and geometry can reduce but not eliminate the possibility of vertical fire spread.By far the most effective measure in limiting fire spread, other than the presence of occupants, is an effective sprinkler system that delivers water to a growing fire rapidly reducing the heat being generated and virtually extinguishing it.3.2 Estimating Fire SeverityIn the absence of measures to extinguish developing fires, or should such systems fail; severe fires can develop within buildings.In fire engineering literature, the term “fire load” refers to the quantity of combustibles within an enclosure and not the loads (forces) applied to the structure during a fire. Similarly, fire load density refers to the quantity of fuel per unit area. It is normally expressed in terms of MJ/m2or kg/m 2of wood equivalent. Surveys of combustibles for various occupancies (i.e offices, retail,hospitals, warehouses, etc)have been undertaken and a good summary of the available data is given in FCRC (1999). As would be expected, the fire load density is highly variable. Publications such as the International Fire Engineering Guidelines (2005) give fire load data in terms of the mean and 80th percentile.The latter level of fire load density is sometimes taken asthe characteristic fire load density and is sometimes taken as being distributed according to a Gumbel distribution (Schleich et al, 1999).The rate at which heat is released within an enclosure is termed the heat release rate (HRR) and normally expressed in megawatts (MW). The application of sufficient heat to a combustible material results in the generation of gases some of which are combustible. This process is called pyrolisation.Upon coming into contact with sufficient oxygen these gases ignite generating heat. The rate of burning(and therefore of heat generation) is therefore dependent on the flow of air to the gases generated by the pyrolising fuel.This flow is influenced by the shape of the enclosure (aspect ratio), and the position and size of any potential openings. It is found from experiments with single openings in approximately cubic enclosures that the rate of burning is directly proportional to A h where A is the area of the opening and h is the opening height. It is known that for deep enclosures with single openings that burning will occur initially closest to the opening moving back into the enclosure once the fuel closest to the opening is consumed (Thomas et al, 2005). Significant temperature variations throughout such enclosures can be expected.The use of the word ‘opening’ in relation to real building enclosures refers to any openings present around the walls including doors that are left open and any windows containing non fire-resistant glass.It is presumed that such glass breaks in the event of development of a significant fire. If the windows could be prevented from breaking and other sources of air to the enclosure limited, then the fire would be prevented from becoming a severe fire.V arious methods have been developed for determining the potential severity of a fire within an enclosure.These are described in SFPE (2004). The predictions of these methods are variable and are mostly based on estimating a representative heat release rate (HRR) and the proportion of total fuel ς likely to be consumed during the primary burning stage (Figure 4). Further studies of enclosure fires are required to assist with the development of improved models,as the behaviour is very complex.3.3 Role of the Building StructureIf the design objectives are to provide an adequate level of safety for the occupants and protection of adjacent properties from damage, then the structural adequacy of the building in fire need only be sufficient to allow the occupants to exit the building and for the building to ultimately deform in a way that does not lead to damage or fire spread to a building located on an adjacent site.These objectives are those associated with most building regulations including the Building Code of Australia (BCA). There could be other objectives including protection of the building against significant damage. In considering these various objectives, the following should be taken into account when considering the fire resistance of the building structure.3.3.1 Non-Structural ConsequencesSince fire can produce smoke and flame, it is important to ask whether these outcomes will threaten life safety within other parts of the building before the building is compromised by a lossof structural adequacy? Is search and rescue by the fire brigade not feasible given the likely extent of smoke? Will the loss of use of the building due to a severe fire result in major property and income loss? If the answer to these questions is in the affirmative, then it may be necessary to minimise the occurrence of a significant fire rather than simply assuming that the building structure needs to be designed for high levels of fire resistance. A low-rise shopping centre with levels interconnected by large voids is an example of such a situation.3.3.2 Other Fire Safety SystemsThe presence of other systems (e.g. sprinklers) within the building to minimise the occurrence of a serious fire can greatly reduce the need for the structural elements to have high levels of fire resistance. In this regard, the uncertainties of all fire-safety systems need to be considered. Irrespective of whether the fire safety system is the sprinkler system, stair pressurisation, compartmentation or the system giving the structure a fire-resistance level (e.g. concrete cover), there is an uncertainty of performance. Uncertainty data is available for sprinkler systems(because it is relatively easy to collect) but is not readily available for the other fire safety systems. This sometimes results in the designers and building regulators considering that only sprinkler systems are subject to uncertainty. In reality, it would appear that sprinklers systems have a high level of performance and can be designed to have very high levels of reliability.3.3.3 Height of BuildingIt takes longer for a tall building to be evacuated than a short building and therefore the structure of a tall building may need to have a higher level of fire resistance. The implications of collapse of tall buildings on adjacent properties are also greater than for buildings of only several storeys.3.3.4 Limited Extent of BurningIf the likely extent of burning is small in comparison with the plan area of the building, then the fire cannot have a significant impact on the overall stability of the building structure. Examples of situations where this is the case are open-deck carparks and very large area building such as shopping complexes where the fire-effected part is likely to be small in relation to area of the building floor plan.3.3.5 Behaviour of Floor ElementsThe effect of real fires on composite and concrete floors continues to be a subject of much research.Experimental testing at Cardington demonstrated that when parts of a composite floor are subject to heating, large displacement behaviour can develop that greatly assists the load carrying capacity of the floor beyond that which would predicted by considering only the behaviour of the beams and slabs in isolation.These situations have been analysed by both yield line methods that take into account the effects of membrane forces (Bailey, 2004) and finite element techniques. In essence, the methods illustrate that it is not necessary to insulate all structural steel elements in a composite floor to achieve high levels of fire resistance.This work also demonstrated that exposure of a composite floor having unprotected steel beams, to a localised fire, will not result in failure of the floor.A similar real fire test on a multistory reinforced concrete building demonstrated that the real structural behaviour in fire was significantly different to that expected using small displacement theory as for normal tempera- ture design (Bailey, 2002) with the performance being superior than that predicted by considering isolated member behaviour.3.4 Prescriptive Approach to DesignThe building regulations of most countries provide prescriptive requirements for the design of buildings for fire.These requirements are generally not subject to interpretation and compliance with them makes for simpler design approvalapproval––although not necessarily the most cost-effective designs.These provisions are often termed deemed-to-satisfy (DTS) provisions. Allcovered––the provision of emergency exits, aspects of designing buildings for fire safety are coveredspacings between buildings, occupant fire fighting measures, detection and alarms, measures for automatic fire suppression, air and smoke handling requirements and last, but not least, requirements for compartmentation and fire resistance levels for structural members. However, there is little evidence that the requirements have been developed from a systematic evaluation of fire safety. Rather it would appear that many of the requirements have been added one to anotherto deal with another fire incident or to incorporate a new form of technology. There does not appear to have been any real attempt to determine which provision have the most significant influence on fire safety and whether some of the former provisions could be modified.The FRL requirements specified in the DTS provisions are traditionally considered to result in member resistances that will only rarely experience failure in the event of a fire.This is why it is acceptable to use the above arbitrary point in time load combination for assessing members in fire. There have been attempts to evaluate the various deemed-to-satisfy provisions (particularly the fire- resistance requirements)from a fire-engineering perspective taking into account the possible variations in enclosure geometry, opening sizes and fire load (see FCRC, 1999).One of the outcomes of this evaluation was the recognition that deemed-to- satisfy provisions necessarily cover the broad range of buildings and thus must, on average, be quite onerous because of the magnitude of the above variations.It should be noted that the DTS provisions assume that compartmentation works and that fire is limited to a single compartment. This means that fire is normally only considered to exist at one level. Thus floors are assumed to be heated from below and columns only over one storey height.3.5 Performance-Based DesignAn approach that offers substantial benefits for individual buildings is the move towards performance-based regulations. This is permitted by regulations such as the BCA which state thata designer must demonstrate that the particular building will achieve the relevant performance requirements. The prescriptive provisions (i.e. the DTS provisions) are presumed to achieve these requirements. It is necessary to show that any building that does not conform to the DTS provisions will achieve the performance requirements.But what are the performance requirements? Most often the specified performance is simplya set of performance statements (such as with the Building Code of Australia)with no quantitative level given. Therefore, although these statements remind the designer of the key elements of design, they do not, in themselves, provide any measure against which to determine whether the design is adequately safe.Possible acceptance criteria are now considered.3.5.1 Acceptance CriteriaSome guidance as to the basis for acceptable designs is given in regulations such as the BCA. These and other possible bases are now considered in principle.(i)compare the levels of safety (with respect to achieving each of the design objectives) of the proposed alternative solution with those asso- ciated with a corresponding DTS solution for the building.This comparison may be done on either a qualitative or qualitative risk basis or perhaps a combination. In this case, the basis for comparison is an acceptable DTS solution. Such an approach requires a “holistic” approach to safety whereby all aspects relevant to safety, including the structure, are considered. This is, by far, the most common basis for acceptance.(ii)undertake a probabilistic risk assessment and show that the risk associated with the proposed design is less than that associated with common societal activities such as using pub lic transport. Undertaking a full probabilistic risk assessment can be very difficult for all but the simplest situations.Assuming that such an assessment is undertaken it will be necessary for the stakeholders to accept the nominated level of acceptable risk. Again, this requires a “holistic” approach to fire safety.(iii) a design is presented where it is demonstrated that all reasonable measures have been adopted to manage the risks and that any possible measures that have not been adopted will have negligible effect on the risk of not achieving the design objectives.(iv) as far as the building structure is concerned,benchmark the acceptable probability of failure in fire against that for normal temperature design. This is similar to the approach used when considering Building Situation 1 but only considers the building structure and not the effects of flame or smoke spread. It is not a holistic approach to fire safety.Finally, the questions of arson and terrorism must be considered. Deliberate acts of fire initiation range from relatively minor incidents to acts of mass destruction.Acts of arson are well within the accepted range of fire events experienced by build- ings(e.g. 8% of fire starts in offices are deemed "suspicious"). The simplest act is to use a small heat source to start a fire. The resulting fire will develop slowly in one location within the building and will most probably be controlled by the various fire- safety systems within the building. The outcome is likely to be the same even if an accelerant is used to assist fire spread.An important illustration of this occurred during the race riots in Los Angeles in 1992 (Hart 1992) when fires were started in many buildings often at multiple locations. In the case of buildings with sprinkler systems,the damage was limited and the fires significantly controlled.Although the intent was to destroy the buildings,the fire-safety systems were able to limit the resulting fires. Security measures are provided with systems such as sprinkler systems and include:- locking of valves- anti-tamper monitoring- location of valves in secure locationsFurthermore, access to significant buildings is often restricted by security measures.The very fact that the above steps have been taken demonstrates that acts of destruction within buildings are considered although most acts of arson do not involve any attempt to disable the fire-safety systems.At the one end of the spectrum is "simple" arson and at the other end, extremely rare acts where attempts are made to destroy the fire-safety systems along with substantial parts of thebuilding.This can be only achieved through massive impact or the use of explosives. The latter may be achieved through explosives being introduced into the building or from outside by missile attack.The former could result from missile attack or from the collision of a large aircraft. The greater the destructiveness of the act,the greater the means and knowledge required. Conversely, the more extreme the act, the less confidence there can be in designing against such an act. This is because the more extreme the event, the harder it is to predict precisely and the less understood will be its effects. The important point to recognise is that if sufficient means can be assembled, then it will always be possible to overcome a particular building design.Thus these acts are completely different to the other loadings to which a building is subjected such as wind,earthquake and gravity loading. This is because such acts of destruction are the work of intelligent beings and take into account the characteristics of the target.Should high-rise buildings be designed for given terrorist activities,then terrorists will simply use greater means to achieve the end result.For example, if buildings were designed to resist the impact effects from a certain size aircraft, then the use of a larger aircraft or more than one aircraft could still achieve destruction of the building. An appropriate strategy is therefore to minimise the likelihood of means of mass destruction getting into the hands of persons intent on such acts. This is not an engineering solution associated with the building structure.It should not be assumed that structural solutions are always the most appropriate, or indeed, possible.In the same way, aircrafts are not designed to survive a major fire or a crash landing but steps are taken to minimise the likelihood of either occurrence.The mobilization of large quantities of fire load (the normal combustibles on the floors) simultaneously on numerous levels throughout a building is well outside fire situations envisaged by current fire test standards and prescriptive regulations. Risk management measures to avoid such a possibility must be considered.4 CONCLUSIONSificantly from other “loads” such as wind, live load and earthquakes in significantlyFire differs signrespect of its origin and its effects.Due to the fact that fire originates from human activities or equipment installed within buildings, it is possible to directly influence the potential effects on the building by reducing the rate of fire starts and providing measures to directly limit fire severity.The design of buildings for fire safety is mostly achieved by following the prescriptive requirements of building codes such as the BCA. For situations that fall outside of the scope of such regulations, or where proposed designs are not in accordance with the prescriptive requirements, it is possible to undertake performance-based fire engineering designs.However,。

立体仓库中英文对照外文翻译文献

立体仓库中英文对照外文翻译文献(文档含英文原文和中文翻译)由一个单一的存储/检索机服务的多巷道自动化立体仓库存在的拣选分拣问题摘要随着现代化科技的发展，仓库式存储系统在设计与运行方面出现了巨大的改革。

自动化立体仓库（AS / RS）嵌入计算机驱动正变得越来越普遍。

由于AS / RS 使用的增加对计算机控制的需要与支持也在提高。

这项研究解决了在多巷道立体仓库的拣选问题，在这种存储/检索（S / R）操作中，每种货物可以在多个存储位置被寻址到。

提出运算方法的目标是，通过S/R系统拣选货物来最大限度的减少行程时间。

我们开发的遗传式和启发式算法，以及通过比较从大量的问题中得到一个最佳的解决方案。

关键词：自动化立体仓库，AS / RS系统，拣选，遗传算法。

1.言在现今的生产环境中，库存等级保持低于过去。

那是因为这种较小的存储系统不仅降低库存量还增加了拣选货物的速度。

自动化立体仓库（AS / RS），一方面通过提供快速响应，来达到高操作效率；另一方面它还有助于运作方面的系统响应时间，减少的拣选完成的总行程时间。

因此，它常被用于制造业、储存仓库和分配设备等行业中。

拣选是仓库检索功能的基本组成部分。

它的主要目的是，在预先指定的地点中选择适当数量的货物以满足客户拣选要求。

虽然拣选操作仅仅是物体在仓储中装卸操作之一，但它却是“最耗时间和花费最大的仓储功能。

许多情形下，仓储盈利的高低就在于是否能将拣选操作运行处理好”。

（Bozer和White）Ratliff和Rosenthal，他们关于自动化立体仓库系统（AS/RS）的拣选问题进行的研究，发明了基图算法，在阶梯式布局中选取最短的访问路径。

Roodbergen 和de Koster 拓展了Ratliff 和Rosenthal算法。

他们认为，在平行巷道拣选问题上，应该穿越巷道末端和中间端进行拣选，就此他们发明了一种动态的规划算法解决这问题。

就此Van den Berg 和Gademann发明了一种运输模型(TP)，它是对于指定的存储和卸载进行测算的仪器。

中英文文献以及翻译(化工类)

Foreign material：Chemical Industry1.Origins of the Chemical IndustryAlthough the use of chemicals dates back to the ancient civilizations, the evolution of what we know as the modern chemical industry started much more recently. It may be considered to have begun during the Industrial Revolution, about 1800, and developed to provide chemicals roe use by other industries. Examples are alkali for soapmaking, bleaching powder for cotton, and silica and sodium carbonate for glassmaking. It will be noted that these are all inorganic chemicals. The organic chemicals industry started in the 1860s with the exploitation of William Henry Perkin’s discovery if the first synthetic dyestuff—mauve. At the start of the twentieth century the emphasis on research on the applied aspects of chemistry in Germany had paid off handsomely, and by 1914 had resulted in the German chemical industry having 75% of the world market in chemicals. This was based on the discovery of new dyestuffs plus the development of both the contact process for sulphuric acid and the Haber process for ammonia. The later required a major technological breakthrough that of being able to carry out chemical reactions under conditions of very high pressure for the first time. The experience gained with this was to stand Germany in good stead, particularly with the rapidly increased demand for nitrogen-based compounds (ammonium salts for fertilizers and nitric acid for explosives manufacture) with the outbreak of world warⅠin 1914. This initiated profound changes which continued during the inter-war years (1918-1939).Since 1940 the chemical industry has grown at a remarkable rate, although this has slowed significantly in recent years. The lion’s share of this growth has been in the organic chemicals sector due to the development and growth of the petrochemicals area since 1950s. The explosives growth in petrochemicals in the 1960s and 1970s was largely due to the enormous increase in demand for synthetic polymers such as polyethylene, polypropylene, nylon, polyesters and epoxy resins.The chemical industry today is a very diverse sector of manufacturing industry, within which it plays a central role. It makes thousands of different chemicals whichthe general public only usually encounter as end or consumer products. These products are purchased because they have the required properties which make them suitable for some particular application, e.g. a non-stick coating for pans or a weedkiller. Thus chemicals are ultimately sold for the effects that they produce.2. Definition of the Chemical IndustryAt the turn of the century there would have been little difficulty in defining what constituted the chemical industry since only a very limited range of products was manufactured and these were clearly chemicals, e.g., alkali, sulphuric acid. At present, however, many intermediates to products produced, from raw materials like crude oil through (in some cases) many intermediates to products which may be used directly as consumer goods, or readily converted into them. The difficulty cones in deciding at which point in this sequence the particular operation ceases to be part of the chemical industry’s sphere of activities. To consider a specific example to illustrate this dilemma, emulsion paints may contain poly (vinyl chloride) / poly (vinyl acetate). Clearly, synthesis of vinyl chloride (or acetate) and its polymerization are chemical activities. However, if formulation and mixing of the paint, including the polymer, is carried out by a branch of the multinational chemical company which manufactured the ingredients, is this still part of the chemical industry of does it mow belong in the decorating industry?It is therefore apparent that, because of its diversity of operations and close links in many areas with other industries, there is no simple definition of the chemical industry. Instead each official body which collects and publishes statistics on manufacturing industry will have its definition as to which operations are classified as the chemical industry. It is important to bear this in mind when comparing statistical information which is derived from several sources.3. The Need for Chemical IndustryThe chemical industry is concerned with converting raw materials, such as crude oil, firstly into chemical intermediates and then into a tremendous variety of other chemicals. These are then used to produce consumer products, which make our livesmore comfortable or, in some cases such as pharmaceutical produces, help to maintain our well-being or even life itself. At each stage of these operations value is added to the produce and provided this added exceeds the raw material plus processing costs then a profit will be made on the operation. It is the aim of chemical industry to achieve this.It may seem strange in textbook this one to pose the question “do we need a chemical industry?” However trying to answer this question will provide(ⅰ) an indication of the range of the chemical industry’s activities, (ⅱ) its influence on our lives in everyday terms, and (ⅲ) how great is society’s need for a chemical industry. Our approach in answering the question will be to consider the industry’s co ntribution to meeting and satisfying our major needs. What are these? Clearly food (and drink) and health are paramount. Other which we shall consider in their turn are clothing and (briefly) shelter, leisure and transport.(1)Food. The chemical industry makes a major contribution to food production in at least three ways. Firstly, by making available large quantities of artificial fertilizers which are used to replace the elements (mainly nitrogen, phosphorus and potassium) which are removed as nutrients by the growing crops during modern intensive farming. Secondly, by manufacturing crop protection chemicals, i.e., pesticides, which markedly reduce the proportion of the crops consumed by pests. Thirdly, by producing veterinary products which protect livestock from disease or cure their infections.(2)Health. We are all aware of the major contribution which the pharmaceutical sector of the industry has made to help keep us all healthy, e.g. by curing bacterial infections with antibiotics, and even extending life itself, e.g. ß–blockers to lower blood pressure.(3)Clothing. The improvement in properties of modern synthetic fibers over the traditional clothing materials (e.g. cotton and wool) has been quite remarkable. Thus shirts, dresses and suits made from polyesters like Terylene and polyamides like Nylon are crease-resistant, machine-washable, and drip-dry or non-iron. They are also cheaper than natural materials.Parallel developments in the discovery of modern synthetic dyes and the technology to “bond” th em to the fiber has resulted in a tremendous increase in the variety of colors available to the fashion designer. Indeed they now span almost every color and hue of the visible spectrum. Indeed if a suitable shade is not available, structural modification of an existing dye to achieve this canreadily be carried out, provided there is a satisfactory market for the product.Other major advances in this sphere have been in color-fastness, i.e., resistance to the dye being washed out when the garment is cleaned.(4)Shelter, leisure and transport. In terms of shelter the contribution of modern synthetic polymers has been substantial. Plastics are tending to replace traditional building materials like wood because they are lighter, maintenance-free (i.e. they are resistant to weathering and do not need painting). Other polymers, e.g. urea-formaldehyde and polyurethanes, are important insulating materials f or reducing heat losses and hence reducing energy usage.Plastics and polymers have made a considerable impact on leisure activities with applications ranging from all-weather artificial surfaces for athletic tracks, football pitches and tennis courts to nylon strings for racquets and items like golf balls and footballs made entirely from synthetic materials.Like wise the chemical industry’s contribution to transport over the years has led to major improvements. Thus development of improved additives like anti-oxidants and viscosity index improves for engine oil has enabled routine servicing intervals to increase from 3000 to 6000 to 12000 miles. Research and development work has also resulted in improved lubricating oils and greases, and better brake fluids. Yet again the contribution of polymers and plastics has been very striking with the proportion of the total automobile derived from these materials—dashboard, steering wheel, seat padding and covering etc.—now exceeding 40%.So it is quite apparent even from a brief look at the chemical industry’s contribution to meeting our major needs that life in the world would be very different without the products of the industry. Indeed the level of a country’s development may be judged by the production level and sophistication of its chemical industry4. Research and Development (R&D) in Chemical IndustriesOne of the main reasons for the rapid growth of the chemical industry in the developed world has been its great commitment to, and investment in research and development (R&D). A typical figure is 5% of sales income, with this figure being almost doubled for the most research intensive sector, pharmaceuticals. It is important to emphasize that we are quoting percentages here not of profits but of sales income, i.e. the total money received, which has to pay for raw materials, overheads, staff salaries, etc. as well. In the past this tremendous investment has paid off well, leading to many useful and valuable products being introduced to the market. Examplesinclude synthetic polymers like nylons and polyesters, and drugs and pesticides. Although the number of new products introduced to the market has declined significantly in recent years, and in times of recession the research department is usually one of the first to suffer cutbacks, the commitment to R&D remains at a very high level.The chemical industry is a very high technology industry which takes full advantage of the latest advances in electronics and engineering. Computers are very widely used for all sorts of applications, from automatic control of chemical plants, to molecular modeling of structures of new compounds, to the control of analytical instruments in the laboratory.Individual manufacturing plants have capacities ranging from just a few tones per year in the fine chemicals area to the real giants in the fertilizer and petrochemical sectors which range up to 500,000 tonnes. The latter requires enormous capital investment, since a single plant of this size can now cost $520 million! This, coupled with the widespread use of automatic control equipment, helps to explain why the chemical industry is capital-rather than labor-intensive.The major chemical companies are truly multinational and operate their sales and marketing activities in most of the countries of the world, and they also have manufacturing units in a number of countries. This international outlook for operations, or globalization, is a growing trend within the chemical industry, with companies expanding their activities either by erecting manufacturing units in other countries or by taking over companies which are already operating there.化学工业1.化学工业的起源尽管化学品的使用可以追溯到古代文明时代，我们所谓的现代化学工业的发展却是非常近代（才开始的）。

1、下载文档前请自行甄别文档内容的完整性，平台不提供额外的编辑、内容补充、找答案等附加服务。
2、"仅部分预览"的文档,不可在线预览部分如存在完整性等问题,可反馈申请退款(可完整预览的文档不适用该条件!)。
3、如文档侵犯您的权益，请联系客服反馈,我们会尽快为您处理(人工客服工作时间：9:00-18:30)。

Monolithic integrated circuit historyThe monolithic integrated circuit was born in the late-1970s, has experienced SCM, MCU, the SOC three big stages.SCM namely monolithic microcomputer (Single Chip Microcomputer) the stage, mainly seeks the best monolithic shape embedded system's best architecture. “the innovation pattern” obtains successfully, has established SCM and the general-purpose calculator completely different development path. In founds on the embedded system independent development path, Intel Corporation has lasting achievements.MCU namely micro controller (Micro Controller Unit) the stage, the main technological development direction is: Expands unceasingly when satisfies the embedded application, the object system request's each kind of peripheral circuit and the interface circuit, underline its object intellectualization control. It involves the domain is related with the object system, therefore, develops the MCU heavy responsibility to fall inevitably on electrical, the electronic technology factory. Looking from this angle, Intel fades out the MCU development also to have its objective factor gradually. Is developing the MCU aspect, the most famous factory family belongings count Philips Corporation. Philips Corporation by it in embedded application aspect huge superiority, MCS-51 from monolithic microcomputer rapidly expand to micro controller. Therefore, when we review the embedded system development path, do not forget Intel and the Philips historical merit. Monolithic integrated circuit is the embedded system's road of independent development, to the MCU stage development's important attribute, seeks application system's on chip maximized solution;Therefore, the special-purpose monolithic integrated circuit's development has formed the SOC tendency naturally. Along with the microelectronic technology, the IC design, the EDA tool's development, can have the big development based on the SOC monolithic integrated circuit application system design. Therefore, to the monolithic integrated circuit the understanding may from the monolithic microcomputer, the monolithic micro controller extend to the monolithic application system.At present the monolithic integrated circuit seeps each domain which lives to us, which domain was nearly very difficult to find not to have monolithic integrated circuit's trail. Missile's navigation equipment, on the airplane each kind of measuring appliance's control, computer's network communication and the data transmission, the industrial automation process's real-time control and the data processing, the widespread use's each kind of intelligent IC card, the civil luxury car's safety system, the videocorder, the camera, the completely automatic washer's control, as well as program control toy, electronic pet and so on, these cannot leave the monolithic integrated circuit. Say nothing of automatic control domain robot, intelligent measuring appliance, medical instrument. Therefore, monolithic integrated circuit's study, the development and the application will accomplish one batch of computer application and the intellectualized control scientist, engineer. The monolithic integrated circuit widely applies in the instruments and meters, the domestic electric appliances, the medical equipment, domains and so on aerospace, special purpose equipment's intellectualized management and process control, approximately separable following several categories.Monolithic integrated circuit has the volume on smart instrument measuring appliance's application the to be small, the power loss is low, the control function is strong, the expansion is flexible, meritsand so on microminiaturization and easy to operate, widely apply in the instruments and meters, the union different type's sensor, may realize such as physical quantity and so on voltage, power, frequency, humidity, temperature, current capacity, speed, thickness, angle, length, degree of hardness, element, pressure surveys. Uses the monolithic integrated circuit control to cause the instruments and meters digitization, the intellectualization, the microminiaturization, and the function compares uses the electron or the digital circuit is more formidable. For example precise measurement equipment (dynamometer, oscilloscope, each kind of analyzer).May constitute various control system, the data acquisition system in industrial control's application with the monolithic integrated circuit. For example factory assembly line intellectualized management, elevator intellectualization control, each kind of alarm system, with computer networking constitution two-stage control system and so on.May say like this in domestic electric appliances' application , present's domestic electric appliances basically have used the monolithic integrated circuit control, praises, the washer, the electric refrigerator, the air conditioner, the color television, other acoustic video frequency equipment from the electricity food, to arrive at the electronic weighting equipment again, all kinds of gate, omnipresent.Modern of monolithic integrated circuit has the correspondence connection generally in the computer network and correspondence domain's application the , may carry on the data communication very conveniently with the computer, for provided the extremely good physical conditions application between the computer network and communication facility's, present's communication facility has basically realized the monolithic integrated circuit intelligent control, from the handset, the telephone, the small program controlledswitch, the building automatic correspondence ringing system, the train wireless communication, arrived at the mobile phone which again in the routine work found at everywhere, the colony mobile communication, radio intercom and so on.Monolithic integrated circuit's monolithic integrated circuit's is also quite widespread in medical equipment domain application the in medical equipment use, for example medical life-support machine, each kind of analyzer, guardianship meter, ultrasound diagnosis equipment and hospital bed ringing system and so on.Certain special-purpose monolithic integrated circuit design uses in each kind of large-scale electric appliance's modulation using the realizing the specific function, thus carries on the modular application in each kind of electric circuit, but does not request to use the personnel to understand its internal structure. If music integration monolithic integrated circuit, looked that resembles the simple function, micro shrinks in the pure electronic chip (is different with magnetic tape unit's principle), needs complex being similar in computer's principle. For example: Music signal saves by the digital form in the memory (is similar to ROM), reads out by the micro controller, transforms (is similar for the simulation music electrical signal to sound card). in the large-scale electric circuit, this kind of modular application reduced the volume enormously, simplified the electric circuit, reduced the damage, the error rate, also facilitates in the replacement. in addition, the monolithic integrated circuit in the industry and commerce, the finance, the scientific research, the education, domains and so on national defense aerospace has the very widespread monolithic integrated circuit founded the modern electron system time.The monolithic integrated circuit and embedded system the embedded system stems from computer's embedded application, the early embeddedsystem for the general-purpose calculator after the re-equipping inserts to the object system's in each kind of electronic system, like ships' autopilot, turbine observation system and so on. The embedded system first is a computer system, next it is inserted to the object system, realizes in the object system object functions and so on request data acquisition, processing, condition demonstration, output control, because inserts in the object system, embedded system's computer does not have computer's absolute form and the function. The monolithic integrated circuit is completely defers to the embedded system request design, therefore the monolithic integrated circuit is the most typical embedded system. The early monolithic integrated circuit is only according to the embedded applied technology request design computer single chip integration, therefore famous monolithic integrated circuit. Afterward, the monolithic integrated circuit to satisfy embedded strengthens its control function and the periphery interface function unceasingly using the request, particularly prominent control function, therefore internationally rectified names the monolithic integrated circuit for the micro controller (MCU, Microcontroller Unit).Monolithic integrated circuit constitutes the modern electron system will become mainstream electron system the monolithic integrated circuit will be the component level computer system, it may insert to any object system, realizes the intellectualized control. Slightly to miniature machinery, like wristwatch, hearing aid. The integrated device level's low end, lowers to several Yuan, several Yuan, causes the monolithic integrated circuit to popularize sufficiently to many civil electrical appliances, the electronic toy. The monolithic integrated circuit constitutes the modern electron system penetrated into various each household, is changing our life, like in family sound, television, washer, microwave oven, telephone, burglary protectionsystem, air conditioner and so on. The monolithic integrated circuit innovated the original electronic system, after like the microwave oven uses the monolithic integrated circuit control, but carries on the clock establishment, the procedure memory, the power control conveniently; After the air conditioner uses the monolithic integrated circuit, not only the remote control parameter establishment is convenient, the running status transforms automatically, but may also realize the frequency conversion control. After at present many domestic electric appliances like VCD, DVD only then the monolithic integrated circuit appears, only then possibly realizes its function.The embedded system has led entire electronic industry the present electron primary device industry besides the microprocessor, the embedded system component, mostly is revolves the modern electron systems assembly the primary device industry, for example satisfies the pressed key which the man-machine interaction uses, LED/LCD demonstrated that the actuation, the LED/LCD display unit, the pronunciation integrated device and so on, satisfies the data acquisition channel request the digital sensor, ADC, the data acquisition module, the signal recuperation module and so on, satisfies the servo to actuate the control DAC, the solid relay, to step-by-step electrical machinery controller, the frequency conversion control unit and so on, satisfies the correspondence request each kind of main line driver, the level switch and so on. world electron primary device under the embedded system leads, along satisfies the embedded application fully the modern electron system request development. This causes the original classical electron system's world to be getting more and more small. In the electronic system's each kind of jobholders should change the modern electron system's broad road as soon as monolithic integrated circuit will accomplish the new generation electron outstanding the 50s, the radio world has accomplished severalgeneration of outstanding people, then the now monolithic integrated circuit world will accomplish the new generation electron outstanding person.The monolithic integrated circuit leads you to enter intellectualized electron domain , if treats as the classical electron system a deathly stiff electronic system, then the intellectualized modern electron system has “the life” the electronic system. The monolithic integrated circuit application system's hardware archit ecture gives the electronic system “the stature”, the monolithic integrated circuit application system's application procedure entrusts with it “the life”. For example, when design intellectualization instrument monitor's demonstration function, may when starting display system self-checking result, not when come on the line demonstrated each kind of readiness for action, the instrument moves when demonstrated the movement process, after end of job, might demonstrate the current result, the self-checking result, the primary data, each kind of processing report form and so on. When unattended, may assign each kind of automatic movement function. The electron system's intelligence changes into the without limits boundary, does not need the hardware source the addition to be able frequently to realize each kind to renovate the function. This is also one of current many domestic electric appliances function massive addition factors.The monolithic integrated circuit leads you to enter calculates the mechanic to control domain in the 21st century is the universe enters Computer Age the century, many people are not are making the computer are using the computer. In uses in computer's people, is engaged in the embedded system application the talented person enters truly to computer system's internal software and hardware system, can comprehend computer's intellectualized essence truly and grasp the intellectualized design the knowledge. Obtains from the studymonolithic integrated circuit applied technology raises one of now computer application software and hardware technology talented person's best paths.The monolithic integrated circuit leads you to enter most charming electronic world the alone charm the monolithic function to cause you to realize computer's true meaning, you may use the monolithic integrated circuit to begin to design the intelligent toy personally, may design the different application procedure to realize the different function. Both has the hardware to manufacture and has the software design, also moves the brain, to begin. The primary level potential intelligence toy, programs with the macro instruction. Intermediate level potential some intelligence controller, like computer mouse, intelligent vehicle, each kind of remote-control model. The high-level level potential robot, like the robot soccer game, the develop industry control unit, the network service and so on, and uses the assembly language or the higher order language design application procedure. Electronic industry future which form regarding the monolithic integrated circuit and the embedded system, will provide the broad world for the electronic amateur, was radio the world the same year to be broader than, to be richer, is more lasting, has the charm the electronic world. Joins in the monolithic integrated circuit world to come, will cause your life to profit.单片机历史单片机诞生于20世纪70年代末，经历了SCM、MCU、SOC三大阶段。