外文参考文献题目
土木毕设外文参考文献
土木毕设外文参考文献以下是一份土木工程毕设外文参考文献，供您参考:1.generally, construction under the traditional construction procedure is performed by contractors. (2016) "construction under the traditional construction procedure". construction management. 35(7): 46-53.2. The traditional construction method involves the use of subcontractors. (2018) "the traditional construction method". architectsdigest. 22(1): 24-29.3. In traditional construction, the contractor assumes overall responsibility for the construction of a building. (2017) "traditional construction". building design. 113(11): 82-89.4. The traditional construction process involves the use of bid pricing. (2018) "the traditional construction process". architectsdigest. 21(4): 36-41.5. In traditional construction, the contractor is responsible for all materials, equipment, power, labor, and supervision required for construction. (2017) "traditional construction". building design. 113(11): 82-89.6. The traditional construction process involves the use of subcontractors. (2018) "the traditional constructionprocess". architectsdigest. 21(4): 36-41.7. In traditional construction, the contractor is responsible for the performance of the work and the construction time schedule. (2017) "traditional construction". building design. 113(11): 82-89.8. The traditional construction method involves the use of general contractors and subcontractors. (2018) "the traditional construction method". architectsdigest. 22(1): 24-29.9. The traditional construction process involves the use of bidding. (2017) "the traditional construction process". architectsdigest. 21(4): 36-41.10. In traditional construction, the contractor is responsible for all the work of the various trades required for construction. (2018) "the traditional construction method". architectsdigest.。
建筑施工质量管理体系外文翻译参考文献
建筑施工质量管理体系外文翻译参考文献1. GB/T -2016 英文名称：Quality management systems--Requirements《质量管理体系要求》2. GB/T -2016 英文名称：Quality management systems--Guidelines for the application of ISO 9001:2015《质量管理体系应用指南》3. GB -2013 英文名称：Code for construction quality acceptance of building engineering《建筑工程质量验收规范》4. GB -2011 英文名称：Code for acceptance of constructional quality of masonry engineering《砌体工程施工质量验收规范》5. GB -2010 英文名称：Code for design of concrete structures《混凝土结构设计规范》6. GB -2013 英文名称：Standard for building drawing standardization《建筑施工图件编制规范》7. GB -2001 英文名称：Code for acceptance of construction quality of pile foundation engineering《桩基工程施工质量验收规范》8. /T 11-2017 英文名称：Technical specification for concrete structure of tall building《高层建筑混凝土结构技术规范》9. 63-2013 英文名称：Technical specification for strengthening of building structures using carbon fiber reinforced plastics 《建筑结构加固碳纤维布增强复合材料技术规范》10. 81-2002 英文名称：Technical specification for application of sprayed mortar in building construction and acceptance of quality 《建筑喷涂砂浆工程施工及质量验收技术规定》。
外文文献及翻译
（（英文参考文献及译文）二〇一六年六月本科毕业论文 题 目：STATISTICAL SAMPLING METHOD, USED INTHE AUDIT学生姓名：王雪琴学 院：管理学院系 别：会计系专 业：财务管理班 级：财管12-2班 学校代码： 10128 学 号： 201210707016Statistics and AuditRomanian Statistical Review nr. 5 / 2010STATISTICAL SAMPLING METHOD, USED IN THE AUDIT - views, recommendations, fi ndingsPhD Candidate Gabriela-Felicia UNGUREANUAbstractThe rapid increase in the size of U.S. companies from the earlytwentieth century created the need for audit procedures based on the selectionof a part of the total population audited to obtain reliable audit evidence, tocharacterize the entire population consists of account balances or classes oftransactions. Sampling is not used only in audit – is used in sampling surveys,market analysis and medical research in which someone wants to reach aconclusion about a large number of data by examining only a part of thesedata. The difference is the “population” from which the sample is selected, iethat set of data which is intended to draw a conclusion. Audit sampling appliesonly to certain types of audit procedures.Key words: sampling, sample risk, population, sampling unit, tests ofcontrols, substantive procedures.Statistical samplingCommittee statistical sampling of American Institute of CertifiedPublic Accountants of (AICPA) issued in 1962 a special report, titled“Statistical sampling and independent auditors’ which allowed the use ofstatistical sampling method, in accordance with Generally Accepted AuditingStandards (GAAS). During 1962-1974, the AICPA published a series of paperson statistical sampling, “Auditor’s Approach to Statistical Sampling”, foruse in continuing professional education of accountants. During 1962-1974,the AICPA published a series of papers on statistical sampling, “Auditor’sApproach to Statistical Sampling”, for use in continuing professional educationof accountants. In 1981, AICPA issued the professional standard, “AuditSampling”, which provides general guidelines for both sampling methods,statistical and non-statistical.Earlier audits included checks of all transactions in the period coveredby the audited financial statements. At that time, the literature has not givenparticular attention to this subject. Only in 1971, an audit procedures programprinted in the “Federal Reserve Bulletin (Federal Bulletin Stocks)” includedseveral references to sampling such as selecting the “few items” of inventory.Statistics and Audit The program was developed by a special committee, which later became the AICPA, that of Certified Public Accountants American Institute.In the first decades of last century, the auditors often applied sampling, but sample size was not in related to the efficiency of internal control of the entity. In 1955, American Institute of Accountants has published a study case of extending the audit sampling, summarizing audit program developed by certified public accountants, to show why sampling is necessary to extend the audit. The study was important because is one of the leading journal on sampling which recognize a relationship of dependency between detail and reliability testing of internal control.In 1964, the AICPA’s Auditing Standards Board has issued a report entitled “The relationship between statistical sampling and Generally Accepted Auditing Standards (GAAS)” which illustrated the relationship between the accuracy and reliability in sampling and provisions of GAAS.In 1978, the AICPA published the work of Donald M. Roberts,“Statistical Auditing”which explains the underlying theory of statistical sampling in auditing.In 1981, AICPA issued the professional standard, named “Audit Sampling”, which provides guidelines for both sampling methods, statistical and non-statistical.An auditor does not rely solely on the results of a single procedure to reach a conclusion on an account balance, class of transactions or operational effectiveness of the controls. Rather, the audit findings are based on combined evidence from several sources, as a consequence of a number of different audit procedures. When an auditor selects a sample of a population, his objective is to obtain a representative sample, ie sample whose characteristics are identical with the population’s characteristics. This means that selected items are identical with those remaining outside the sample.In practice, auditors do not know for sure if a sample is representative, even after completion the test, but they “may increase the probability that a sample is representative by accuracy of activities made related to design, sample selection and evaluation” [1]. Lack of specificity of the sample results may be given by observation errors and sampling errors. Risks to produce these errors can be controlled.Observation error (risk of observation) appears when the audit test did not identify existing deviations in the sample or using an inadequate audit technique or by negligence of the auditor.Sampling error (sampling risk) is an inherent characteristic of the survey, which results from the fact that they tested only a fraction of the total population. Sampling error occurs due to the fact that it is possible for Revista Română de Statistică nr. 5 / 2010Statistics and Auditthe auditor to reach a conclusion, based on a sample that is different from the conclusion which would be reached if the entire population would have been subject to audit procedures identical. Sampling risk can be reduced by adjusting the sample size, depending on the size and population characteristics and using an appropriate method of selection. Increasing sample size will reduce the risk of sampling; a sample of the all population will present a null risk of sampling.Audit Sampling is a method of testing for gather sufficient and appropriate audit evidence, for the purposes of audit. The auditor may decide to apply audit sampling on an account balance or class of transactions. Sampling audit includes audit procedures to less than 100% of the items within an account balance or class of transactions, so all the sample able to be selected. Auditor is required to determine appropriate ways of selecting items for testing. Audit sampling can be used as a statistical approach and a non- statistical.Statistical sampling is a method by which the sample is made so that each unit consists of the total population has an equal probability of being included in the sample, method of sample selection is random, allowed to assess the results based on probability theory and risk quantification of sampling. Choosing the appropriate population make that auditor’ findings can be extended to the entire population.Non-statistical sampling is a method of sampling, when the auditor uses professional judgment to select elements of a sample. Since the purpose of sampling is to draw conclusions about the entire population, the auditor should select a representative sample by choosing sample units which have characteristics typical of that population. Results will not extrapolate the entire population as the sample selected is representative.Audit tests can be applied on the all elements of the population, where is a small population or on an unrepresentative sample, where the auditor knows the particularities of the population to be tested and is able to identify a small number of items of interest to audit. If the sample has not similar characteristics for the elements of the entire population, the errors found in the tested sample can not extrapolate.Decision of statistical or non-statistical approach depends on the auditor’s professional judgment which seeking sufficient appropriate audits evidence on which to completion its findings about the audit opinion.As a statistical sampling method refer to the random selection that any possible combination of elements of the community is equally likely to enter the sample. Simple random sampling is used when stratification was not to audit. Using random selection involves using random numbers generated byRomanian Statistical Review nr. 5 / 2010Statistics and Audit a computer. After selecting a random starting point, the auditor found the first random number that falls within the test document numbers. Only when the approach has the characteristics of statistical sampling, statistical assessments of risk are valid sampling.In another variant of the sampling probability, namely the systematic selection (also called random mechanical) elements naturally succeed in office space or time; the auditor has a preliminary listing of the population and made the decision on sample size. “The auditor calculated a counting step, and selects the sample element method based on step size. Step counting is determined by dividing the volume of the community to sample the number of units desired. Advantages of systematic screening are its usability. In most cases, a systematic sample can be extracted quickly and method automatically arranges numbers in successive series.”[2].Selection by probability proportional to size - is a method which emphasizes those population units’recorded higher values. The sample is constituted so that the probability of selecting any given element of the population is equal to the recorded value of the item;Stratifi ed selection - is a method of emphasis of units with higher values and is registered in the stratification of the population in subpopulations. Stratification provides a complete picture of the auditor, when population (data table to be analyzed) is not homogeneous. In this case, the auditor stratifies a population by dividing them into distinct subpopulations, which have common characteristics, pre-defined. “The objective of stratification is to reduce the variability of elements in each layer and therefore allow a reduction in sample size without a proportionate increase in the risk of sampling.” [3] If population stratification is done properly, the amount of sample size to come layers will be less than the sample size that would be obtained at the same level of risk given sample with a sample extracted from the entire population. Audit results applied to a layer can be designed only on items that are part of that layer.I appreciated as useful some views on non-statistical sampling methods, which implies that guided the selection of the sample selecting each element according to certain criteria determined by the auditor. The method is subjective; because the auditor selects intentionally items containing set features him.The selection of the series is done by selecting multiple elements series (successive). Using sampling the series is recommended only if a reasonable number of sets used. Using just a few series there is a risk that the sample is not representative. This type of sampling can be used in addition to other samples, where there is a high probability of occurrence of errors. At the arbitrary selection, no items are selected preferably from the auditor, Revista Română de Statistică nr. 5 / 2010Statistics and Auditthat regardless of size or source or characteristics. Is not the recommended method, because is not objective.That sampling is based on the auditor’s professional judgment, which may decide which items can be part or not sampled. Because is not a statistical method, it can not calculate the standard error. Although the sample structure can be constructed to reproduce the population, there is no guarantee that the sample is representative. If omitted a feature that would be relevant in a particular situation, the sample is not representative.Sampling applies when the auditor plans to make conclusions about population, based on a selection. The auditor considers the audit program and determines audit procedures which may apply random research. Sampling is used by auditors an internal control systems testing, and substantive testing of operations. The general objectives of tests of control system and operations substantive tests are to verify the application of pre-defined control procedures, and to determine whether operations contain material errors.Control tests are intended to provide evidence of operational efficiency and controls design or operation of a control system to prevent or detect material misstatements in financial statements. Control tests are necessary if the auditor plans to assess control risk for assertions of management.Controls are generally expected to be similarly applied to all transactions covered by the records, regardless of transaction value. Therefore, if the auditor uses sampling, it is not advisable to select only high value transactions. Samples must be chosen so as to be representative population sample.An auditor must be aware that an entity may change a special control during the course of the audit. If the control is replaced by another, which is designed to achieve the same specific objective, the auditor must decide whether to design a sample of all transactions made during or just a sample of transactions controlled again. Appropriate decision depends on the overall objective of the audit test.Verification of internal control system of an entity is intended to provide guidance on the identification of relevant controls and design evaluation tests of controls.Other tests:In testing internal control system and testing operations, audit sample is used to estimate the proportion of elements of a population containing a characteristic or attribute analysis. This proportion is called the frequency of occurrence or percentage of deviation and is equal to the ratio of elements containing attribute specific and total number of population elements. WeightRomanian Statistical Review nr. 5 / 2010Statistics and Audit deviations in a sample are determined to calculate an estimate of the proportion of the total population deviations.Risk associated with sampling - refers to a sample selection which can not be representative of the population tested. In other words, the sample itself may contain material errors or deviations from the line. However, issuing a conclusion based on a sample may be different from the conclusion which would be reached if the entire population would be subject to audit.Types of risk associated with sampling:Controls are more effective than they actually are or that there are not significant errors when they exist - which means an inappropriate audit opinion. Controls are less effective than they actually are that there are significant errors when in fact they are not - this calls for additional activities to establish that initial conclusions were incorrect.Attributes testing - the auditor should be defining the characteristics to test and conditions for misconduct. Attributes testing will make when required objective statistical projections on various characteristics of the population. The auditor may decide to select items from a population based on its knowledge about the entity and its environment control based on risk analysis and the specific characteristics of the population to be tested.Population is the mass of data on which the auditor wishes to generalize the findings obtained on a sample. Population will be defined compliance audit objectives and will be complete and consistent, because results of the sample can be designed only for the population from which the sample was selected.Sampling unit - a unit of sampling may be, for example, an invoice, an entry or a line item. Each sample unit is an element of the population. The auditor will define the sampling unit based on its compliance with the objectives of audit tests.Sample size - to determine the sample size should be considered whether sampling risk is reduced to an acceptable minimum level. Sample size is affected by the risk associated with sampling that the auditor is willing to accept it. The risk that the auditor is willing to accept lower, the sample will be higher.Error - for detailed testing, the auditor should project monetary errors found in the sample population and should take into account the projected error on the specific objective of the audit and other audit areas. The auditor projects the total error on the population to get a broad perspective on the size of the error and comparing it with tolerable error.For detailed testing, tolerable error is tolerable and misrepresentations Revista Română de Statistică nr. 5 / 2010Statistics and Auditwill be a value less than or equal to materiality used by the auditor for the individual classes of transactions or balances audited. If a class of transactions or account balances has been divided into layers error is designed separately for each layer. Design errors and inconsistent errors for each stratum are then combined when considering the possible effect on the total classes of transactions and account balances.Evaluation of sample results - the auditor should evaluate the sample results to determine whether assessing relevant characteristics of the population is confirmed or needs to be revised.When testing controls, an unexpectedly high rate of sample error may lead to an increase in the risk assessment of significant misrepresentation unless it obtained additional audit evidence to support the initial assessment. For control tests, an error is a deviation from the performance of control procedures prescribed. The auditor should obtain evidence about the nature and extent of any significant changes in internal control system, including the staff establishment.If significant changes occur, the auditor should review the understanding of internal control environment and consider testing the controls changed. Alternatively, the auditor may consider performing substantive analytical procedures or tests of details covering the audit period.In some cases, the auditor might not need to wait until the end audit to form a conclusion about the effectiveness of operational control, to support the control risk assessment. In this case, the auditor might decide to modify the planned substantive tests accordingly.If testing details, an unexpectedly large amount of error in a sample may cause the auditor to believe that a class of transactions or account balances is given significantly wrong in the absence of additional audit evidence to show that there are not material misrepresentations.When the best estimate of error is very close to the tolerable error, the auditor recognizes the risk that another sample have different best estimate that could exceed the tolerable error.ConclusionsFollowing analysis of sampling methods conclude that all methods have advantages and disadvantages. But the auditor is important in choosing the sampling method is based on professional judgment and take into account the cost / benefit ratio. Thus, if a sampling method proves to be costly auditor should seek the most efficient method in view of the main and specific objectives of the audit.Romanian Statistical Review nr. 5 / 2010Statistics and Audit The auditor should evaluate the sample results to determine whether the preliminary assessment of relevant characteristics of the population must be confirmed or revised. If the evaluation sample results indicate that the relevant characteristics of the population needs assessment review, the auditor may: require management to investigate identified errors and likelihood of future errors and make necessary adjustments to change the nature, timing and extent of further procedures to take into account the effect on the audit report.Selective bibliography:[1] Law no. 672/2002 updated, on public internal audit[2] Arens, A şi Loebbecke J - Controve …Audit– An integrate approach”, 8th edition, Arc Publishing House[3] ISA 530 - Financial Audit 2008 - International Standards on Auditing, IRECSON Publishing House, 2009- Dictionary of macroeconomics, Ed C.H. Beck, Bucharest, 2008Revista Română de Statistică nr. 5 / 2010Statistics and Audit摘要美国公司的规模迅速增加，从第二十世纪初创造了必要的审计程序，根据选定的部分总人口的审计，以获得可靠的审计证据，以描述整个人口组成的帐户余额或类别的交易。
家具创新外文翻译参考文献
家具创新外文翻译参考文献1. Yu, X. L., & Lu, J. (2019). Innovative Design of Furniture Based on Livability: Taking the Design of Children's Desk as an Example. Advances in Engineering Research, 264-264.2. Candi, M., Damasceno, M. F., & Bezerrra, A. K. (2021). Innovation in furniture design: A look at production processes and material choices. Journal of Industrial and Production Engineering,38(1), 56-68.3. González-Zamar, M. D. P., & Suárez-Torres, J. (2020). Customer-oriented innovation in furniture design: key factors and approaches. Journal of Engineering Designs, 31(5), 234-247.4. Zhang, P., & Cheng, X. (2020). Analysis of the Innovation Model of High-end Customized Furniture Design. Journal of Applied Science and Engineering Innovation, 555-562.5. Wernick, J. S., & Katz, A. E. (2021). Design and Innovation for Office Furniture: High-Quality Design for the Workspace. International Journal of Humanoid Robotics.以上是一些文献参考，介绍了家具创新设计的不同方面，包括客户导向创新、高端定制家具的创新模式、基于舒适度的创新设计以及办公家具设计的创新和发展等。
外国书籍怎么写参考文献
外文参考文献的写法篇1单一作者作品的书籍:名字，名字首字母。
(年)。
书名(斜体)。
出版社所在城市:出版社。
谢里尔，RD(1956年)。
可怕的未来:考虑彩色电视。
圣地亚哥:霍尔斯特德。
二作者以上合着的书籍:姓，名字首字母。
&姓，首字母。
(年)书名(斜体)。
出版社所在城市:出版社。
Smith.J.和PeterQ(1992)。
毛球:在一个谜的表面后面的密集窥视。
汉密尔顿，ON:麦克马斯特大学出版社。
文集中的文章:麦当劳，A.(1993年)。
逮捕和持续收容超自然实体的实用方法。
在GLYeager(Ed)中，超自然和神秘学研究:应用案例研究(第42-64页)。
伦敦:其他世界书籍。
期刊中的文章(非连续页码):CracktonP(1987)。
TheLoonie:上帝期待已久的彩色零钱礼物?加拿大变化，64(7)，3437。
期刊中的文章(连续页码):名字，名字首字母。
(年)。
题目。
期刊名(斜体)。
第几期，页码。
罗威纳.FT&BeaucheminJL(1987)。
底特律和纳尼亚:两个濒临毁灭的敌人。
加拿大/美国研究杂志，54.66-146。
月刊杂志中的文章:亨利，华盛顿，三世。
(1990年，4月9日)。
在当今的学校取得成绩。
时间，13528-31。
外文参考文献的写法篇3一纸、正文用圆圆圆作夹注，基本格式为“(发表年份)"，同时引用作者在中载明文包含详细信息列文件内。
夹注多篇文章文件时，参考作者各之间用分号隔开。
二、参考文献类型，以论文标记方式:期刊J，专M，标准N论文D，论文集C，R，s，电子期刊报告P，数据库DB，计算机程序，电子公告EB。
载体、电子文档的载体类型类型双链路:磁带MT，采用磁盘DK，光盘引用CD，网络联机OL。
以手机为载体的传统载体在时三种表示其载体类型。
四、参考文献:作为标志，先中文后外文，在文末，按照中文按照拼音前顺序在中表的顺序排列;中文按顺序排列顺序依次在表中的排列。
公共关系的外文参考文献
公共关系的外文参考文献1. Cutlip, S. M., Center, A. H., & Broom, G. M. (2006). Effective public relations. Pearson Education India.2. Grunig, J. E., & Hunt, T. (1984). Managing public relations. Holt, Rinehart and Winston.3. Ledingham, J. A., & Bruning, S. D. (2000). Public relations as relationship management: A relational approach to the study and practice of public relations. Lawrence Erlbaum Associates.4. Wilcox, D. L., Cameron, G. T., & Xifra, J. (2013). Public relations: Strategies and tactics. Pearson.5. Botan, C. H., & Hazleton, V. (2006). Publicrelations theory II. Routledge.6. Grunig, J. E. (1992). Excellence in public relations and communication management. Routledge.7. Sriramesh, K., & Vercic, D. (2003). The global public relations handbook: Theory, research, and practice. Routledge.8. Moss, D. C. (2007). Public relations, security and the shaping of public opinion: An analysis of the UK security industry. Ashgate Publishing, Ltd.9. Heath, R. L., & Coombs, W. T. (2006). Today's public relations: An introduction. SAGE Publications.10. Toth, E. L. (2007). The future of excellence in public relations and communication management: Challenges for the next generation. Lawrence Erlbaum Associates.这些参考文献涵盖了公共关系领域的各个方面，包括理论、实践、战略、关系管理等，可以作为研究和学习公共关系的重要参考资料。
外文参考文献(带中文翻译)
外文资料原文涂敏之会计学 8051208076Title:Future of SME finance（c）Background – the environment for SME finance has changedFuture economic recovery will depend on the possibility of Crafts, Trades and SMEs to exploit their potential for growth and employment creation.SMEs make a major contribution to growth and employment in the EU and are at the heart of the Lisbon Strategy, whose main objective is to turn Europe into the most competitive and dynamic knowledge-based economy in the world. However, the ability of SMEs to grow depends highly on their potential to invest in restructuring, innovation and qualification. All of these investments need capital and therefore access to finance.Against this background the consistently repeated complaint of SMEs about their problems regarding access to finance is a highly relevant constraint that endangers the economic recovery of Europe.Changes in the finance sector influence the behavior of credit institutes towards Crafts, Trades and SMEs. Recent and ongoing developments in the banking sector add to the concerns of SMEs and will further endanger their access to finance. The main changes in the banking sector which influence SME finance are:•Globalization and internationalization have increased the competition and the profit orientation in the sector;•worsening of the economic situations in some institutes (burst of the ITC bubble, insolvencies) strengthen the focus on profitability further;•Mergers and restructuring created larger structures and many local branches, which had direct and personalized contacts with small enterprises, were closed;•up-coming implementation of new capital adequacy rules (Basel II) will also change SME business of the credit sector and will increase its administrative costs;•Stricter interpretation of State-Aide Rules by the European Commission eliminates the support of banks by public guarantees; many of the effected banks are very active in SME finance.All these changes result in a higher sensitivity for risks and profits in the financesector.The changes in the finance sector affect the accessibility of SMEs to finance.Higher risk awareness in the credit sector, a stronger focus on profitability and the ongoing restructuring in the finance sector change the framework for SME finance and influence the accessibility of SMEs to finance. The most important changes are: •In order to make the higher risk awareness operational, the credit sector introduces new rating systems and instruments for credit scoring;•Risk assessment of SMEs by banks will force the enterprises to present more and better quality information on their businesses;•Banks will try to pass through their additional costs for implementing and running the new capital regulations (Basel II) to their business clients;•due to the increase of competition on interest rates, the bank sector demands more and higher fees for its services (administration of accounts, payments systems, etc.), which are not only additional costs for SMEs but also limit their liquidity;•Small enterprises will lose their personal relationship with decision-makers in local branches –the credit application process will become more formal and anonymous and will probably lose longer;•the credit sector will lose more and more i ts “public function” to provide access to finance for a wide range of economic actors, which it has in a number of countries, in order to support and facilitate economic growth; the profitability of lending becomes the main focus of private credit institutions.All of these developments will make access to finance for SMEs even more difficult and / or will increase the cost of external finance. Business start-ups and SMEs, which want to enter new markets, may especially suffer from shortages regarding finance. A European Code of Conduct between Banks and SMEs would have allowed at least more transparency in the relations between Banks and SMEs and UEAPME regrets that the bank sector was not able to agree on such a commitment.Towards an encompassing policy approach to improve the access of Crafts, Trades and SMEs to financeAll analyses show that credits and loans will stay the main source of finance for the SME sector in Europe. Access to finance was always a main concern for SMEs, but the recent developments in the finance sector worsen the situation even more.Shortage of finance is already a relevant factor, which hinders economic recovery in Europe. Many SMEs are not able to finance their needs for investment.Therefore, UEAPME expects the new European Commission and the new European Parliament to strengthen their efforts to improve the framework conditions for SME finance. Europe’s Crafts, Trades and SMEs ask for an encompassing policy approach, which includes not only the conditions for SMEs’ access to l ending, but will also strengthen their capacity for internal finance and their access to external risk capital.From UEAPME’s point of view such an encompassing approach should be based on three guiding principles:•Risk-sharing between private investors, financial institutes, SMEs and public sector;•Increase of transparency of SMEs towards their external investors and lenders;•improving the regulatory environment for SME finance.Based on these principles and against the background of the changing environment for SME finance, UEAPME proposes policy measures in the following areas:1. New Capital Requirement Directive: SME friendly implementation of Basel IIDue to intensive lobbying activities, UEAPME, together with other Business Associations in Europe, has achieved some improvements in favour of SMEs regarding the new Basel Agreement on regulatory capital (Basel II). The final agreement from the Basel Committee contains a much more realistic approach toward the real risk situation of SME lending for the finance market and will allow the necessary room for adaptations, which respect the different regional traditions and institutional structures.However, the new regulatory system will influence the relations between Banks and SMEs and it will depend very much on the way it will be implemented into European law, whether Basel II becomes burdensome for SMEs and if it will reduce access to finance for them.The new Capital Accord form the Basel Committee gives the financial market authorities and herewith the European Institutions, a lot of flexibility. In about 70 areas they have room to adapt the Accord to their specific needs when implementing itinto EU law. Some of them will have important effects on the costs and the accessibility of finance for SMEs.UEAPME expects therefore from the new European Commission and the new European Parliament:•The implementation of the new Capital Requirement Directive will be costly for the Finance Sector (up to 30 Billion Euro till 2006) and its clients will have to pay for it. Therefore, the implementation – especially for smaller banks, which are often very active in SME finance –has to be carried out with as little administrative burdensome as possible (reporting obligations, statistics, etc.).•The European Regulators must recognize traditional instruments for collaterals (guarantees, etc.) as far as possible.•The European Commission and later the Member States should take over the recommendations from the European Parliament with regard to granularity, access to retail portfolio, maturity, partial use, adaptation of thresholds, etc., which will ease the burden on SME finance.2. SMEs need transparent rating proceduresDue to higher risk awareness of the finance sector and the needs of Basel II, many SMEs will be confronted for the first time with internal rating procedures or credit scoring systems by their banks. The bank will require more and better quality information from their clients and will assess them in a new way. Both up-coming developments are already causing increasing uncertainty amongst SMEs.In order to reduce this uncertainty and to allow SMEs to understand the principles of the new risk assessment, UEAPME demands transparent rating procedures –rating procedures may not become a “Black Box” for SMEs: •The bank should communicate the relevant criteria affecting the rating of SMEs.•The bank should inform SMEs about its assessment in order to allow SMEs to improve.The negotiations on a European Code of Conduct between Banks and SMEs , which would have included a self-commitment for transparent rating procedures by Banks, failed. Therefore, UEAPME expects from the new European Commission and the new European Parliament support for:•binding rules in the framework of the new Capital Adequacy Directive,which ensure the transparency of rating procedures and credit scoring systems for SMEs;•Elaboration of national Codes of Conduct in order to improve the relations between Banks and SMEs and to support the adaptation of SMEs to the new financial environment.3. SMEs need an extension of credit guarantee systems with a special focus on Micro-LendingBusiness start-ups, the transfer of businesses and innovative fast growth SMEs also depended in the past very often on public support to get access to finance. Increasing risk awareness by banks and the stricter interpretation of State Aid Rules will further increase the need for public support.Already now, there are credit guarantee schemes in many countries on the limit of their capacity and too many investment projects cannot be realized by SMEs.Experiences show that Public money, spent for supporting credit guarantees systems, is a very efficient instrument and has a much higher multiplying effect than other instruments. One Euro form the European Investment Funds can stimulate 30 Euro investments in SMEs (for venture capital funds the relation is only 1:2).Therefore, UEAPME expects the new European Commission and the new European Parliament to support:•The extension of funds for national credit guarantees schemes in the framework of the new Multi-Annual Programmed for Enterprises;•The development of new instruments for securitizations of SME portfolios;•The recognition of existing and well functioning credit guarantees schemes as collateral;•More flexibility within the European Instruments, because of national differences in the situation of SME finance;•The development of credit guarantees schemes in the new Member States;•The development of an SBIC-like scheme in the Member States to close the equity gap (0.2 – 2.5 Mio Euro, according to the expert meeting on PACE on April 27 in Luxemburg).•the development of a financial support scheme to encourage the internalizations of SMEs (currently there is no scheme available at EU level: termination of JOP, fading out of JEV).4. SMEs need company and income taxation systems, whichstrengthen their capacity for self-financingMany EU Member States have company and income taxation systems with negative incentives to build-up capital within the company by re-investing their profits. This is especially true for companies, which have to pay income taxes. Already in the past tax-regimes was one of the reasons for the higher dependence of Europe’s SMEs on bank lending. In future, the result of rating w ill also depend on the amount of capital in the company; the high dependence on lending will influence the access to lending. This is a vicious cycle, which has to be broken.Even though company and income taxation falls under the competence of Member States, UEAPME asks the new European Commission and the new European Parliament to publicly support tax-reforms, which will strengthen the capacity of Crafts, Trades and SME for self-financing. Thereby, a special focus on non-corporate companies is needed.5. Risk Capital – equity financingExternal equity financing does not have a real tradition in the SME sector. On the one hand, small enterprises and family business in general have traditionally not been very open towards external equity financing and are not used to informing transparently about their business.On the other hand, many investors of venture capital and similar forms of equity finance are very reluctant regarding investing their funds in smaller companies, which is more costly than investing bigger amounts in larger companies. Furthermore it is much more difficult to set out of such investments in smaller companies.Even though equity financing will never become the main source of financing for SMEs, it is an important instrument for highly innovative start-ups and fast growing companies and it has therefore to be further developed. UEAPME sees three pillars for such an approach where policy support is needed:Availability of venture capital•The Member States should review their taxation systems in order to create incentives to invest private money in all forms of venture capital.•Guarantee instruments for equity financing should be further developed.Improve the conditions for investing venture capital into SMEs•The development of secondary markets for venture capital investments in SMEs should be supported.•Accounting Standards for SMEs should be revised in order to easetransparent exchange of information between investor and owner-manager.Owner-managers must become more aware about the need for transparency towards investors•SME owners will have to realise that in future access to external finance (venture capital or lending) will depend much more on a transparent and open exchange of information about the situation and the perspectives of their companies.•In order to fulfil the new needs for transparency, SMEs will have to use new information instruments (business plans, financial reporting, etc.) and new management instruments (risk-management, financial management, etc.).外文资料翻译涂敏之会计学 8051208076题目：未来的中小企业融资背景：中小企业融资已经改变未来的经济复苏将取决于能否工艺品，贸易和中小企业利用其潜在的增长和创造就业。
英文文献参考
英文文献参考
在撰写英文论文时，参考文献的格式非常重要，通常采用APA格式。
以下是一个英文参考文献的范例：
作者名. (出版年份). 书名. 出版社所在城市：出版社.
例如：
Sheril, R. D. (1956). The terrifying future: Contemplating color television. San Diego: Halstead.
如果是两位作者以上合著的书籍，格式如下：
作者1姓，作者1名字首字母., & 作者2姓，作者2名字首字母.(年). 书名. 出版社所在城市：出版社.
例如：
Smith, J., & Peter, Q. (1992). Hairball: An intensive peek behind the surface of an , ON: McMaster University Press.
如果是文集中的文章，格式如下：
作者名.(年). 文章题目. 期刊名(斜体). 第几期，页码.
例如：
Smith, J. (2007). The role of technology in education. Journal of Educational Technology, 45(3), 56-67.
如果是月刊杂志中的文章，格式如下：
作者名.(年). 文章题目. 月刊杂志名(斜体). 第几期，页码.
例如：
Jones, L. (2008). The impact of social media on society. American Journal of Social Media, 5(6), .。
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1.o A longitudinal study of newcomer job embeddedness and sales outcomes for life insurance salespersonsOriginal Research Articleo Journal of Business Research, Volume 67, Issue 7, July 2014, Pages 1430-1438o Chia-Yi Chengo▪Abstract▪ Purchase PDF - $35.95o Not entitled to full text2.oo Psychological contract breach's antecedents and outcomes in salespeople: The roles of psychological climate, job attitudes, and turnover intentionOriginal Research Articleo Industrial Marketing Management, Volume 51, November 2015, Pages 158-170o Nathaniel N. Hartmann, Brian N. Rutherfordo▪Abstract▪Research highlights▪ Purchase PDF - $35.95o Not entitled to full text3.oo When Sales Managers and Salespeople Disagree in the Appreciation for Their Firm: The Phenomenon of Organizational Identification TensionOriginal Research Articleo Journal of Retailing, Volume 91, Issue 3, September 2015, Pages 486-515o Florian Kraus, Till Haumann, Michael Ahearne, Jan Wiesekeo▪Abstract▪Graphical abstract▪Research highlights▪ Purchase PDF - $35.95▪Supplementary contento Not entitled to full text4.oo Sales Management Strategies Implemented by theInternational Financial GroupsOriginal Research Articleo Procedia Economics and Finance, Volume 15, 2014, Pages 1130-1137o Eugenia Matiş, Alina Matişo▪Abstract▪ PDF (938 K)o Open Access Open Access Article5.oo Foreign affiliate sales and the measurement of trade in both goods and servicesOriginal Research Articleo China Economic Review, Volume 36, December 2015, Pages 394-405o Chunding Li, John Whalley, Yan Cheno▪Abstract▪ Purchase PDF - $35.95o Not entitled to full text6.oo Sales force automation systems: An analysis of factors underpinning the sophistication of deployed systems in the UK financial services industry Original Research Articleo Industrial Marketing Management, Volume 37, Issue 8, November 2008, Pages 992-1004 o George Wright, Keith Fletcher, Bill Donaldson, Jong-Ho Leeo▪Abstract▪ Purchase PDF - $35.95o Not entitled to full text7.oo Sales training: A state of the art and contemporary reviewOriginal Research Articleo Journal of Economics, Finance and Administrative Science, Volume 20, Issue 38, June 2015, Pages 54-71o Vijay Lakshmi Singh, Ajay K. Manrai, Lalita A. Manraio▪Abstract▪ PDF (919 K)o Open Access Open Access Article8.oo The strategic role of reinsurance in the United Kingdom’s (UK) non-life insurance marketOriginal Research Articleo Journal of Banking & Finance, Volume 61, December 2015, Pages 206-219o Vineet Upreti, Mike Adamso▪Abstract▪ Purchase PDF - $35.95o Not entitled to full text9.oo Identification of organizational socialization tactics: The case of sales and marketing trainees in higher educationOriginal Research Articleo European Management Journal, Volume 31, Issue 2, April 2013, Pages 164-178o Nathalie Commeiras, Anne Loubes, Isabelle Bories-Azeauo▪Abstract▪Graphical abstract▪ Purchase PDF - $35.95o Not entitled to full text10.oo Scheduling sales force training: Theory and evidenceOriginal Research Articleo International Journal of Research in Marketing, Volume 22, Issue 4, December 2005, Pages 427-440o Anand Krishnamoorthy, Sanjog Misra, Ashutosh Prasado▪Abstract▪ Purchase PDF - $35.95o Not entitled to full text11.oo The impact of directors’and officers’ insurance on audit pricing: Evidence from UK companiesOriginal Research Articleo Accounting Forum, Volume 33, Issue 2, June 2009, Pages 146-161o Noel O'Sullivano▪Abstract▪ Purchase PDF - $37.95o Not entitled to full text12.oo Short sale constraints, disperse pessimistic beliefs and market efficiency —Evidence from the Chinese stock marketOriginal Research Articleo Economic Modelling, Volume 42, October 2014, Pages 333-342o Zhongkuang Zhao, Shuqi Li, Heping Xiongo▪Abstract▪Research highlights▪ Purchase PDF - $35.95▪Supplementary contento Not entitled to full text13.oo Designing sales force satisfying selling positions: a conjoint measurement approachOriginal Research Articleo Industrial Marketing Management, Volume 32, Issue 6, August 2003, Pages 501-515o RenéY. Darmon, Benny P. Rigaux-Bricmont, Pierre Balloffeto▪Abstract▪ Purchase PDF - $35.95o Not entitled to full text14.oo Asset sales in the mutual fund industry: Who gains?Original Research Articleo Journal of Banking & Finance, Volume 37, Issue 12, December 2013, Pages 4834-4849 o Fan Chen, Gary C. Sanger, Myron B. Slovino▪Abstract▪ Purchase PDF - $35.95o Not entitled to full text15.oo Facing global economic crisis: Foreign sales, ownership groups, and corporate valueOriginal Research Articleo Journal of World Business, Volume 49, Issue 1, January 2014, Pages 87-100o Xufei Ma, Daphne W. Yiu, Nan Zhouo▪Abstract▪ Purchase PDF - $39.95o Not entitled to full text16.oo An income value appraisal method for the remuneration policy of insurance companies for the control of sales forces).o Insurance: Mathematics and Economics, Volume 13, Issue 2, November 1993, Page 170 o P Dammo▪ Purchase PDF - $35.95o Not entitled to full text17.oo The use of survival analysis to examine sales force turnover of part-time and full-time sales employeesOriginal Research Articleo International Journal of Research in Marketing, Volume 7, Issues 2–3, December 1990, Pages 109-119o Ronald Hoverstad, William C. Moncrief III, George H. Lucas Jr.o▪Abstract▪ Purchase PDF - $35.95o Not entitled to full text18.oo Impacts of Implementation of the Effective Maritime Security Management Model (EMSMM) on Organizational Performanceof Shipping Companies1Original Research Articleo The Asian Journal of Shipping and Logistics, Volume 31, Issue 2, June 2015, Pages 195-215o Elena Sadovaya, Vinh V. Thaio▪Abstract▪ PDF (778 K)o Open Access Open Access Article19.oo Sales technology: Help or hindrance to ethical behaviors and productivity?Original Research Articleo Journal of Business Research, Volume 60, Issue 11, November 2007, Pages 1198-1205 o Alan J. Bush, Victoria D. Bush, Linda M. Orr, Richard A. Roccoo▪Abstract▪ Purchase PDF - $35.95o Not entitled to full text20.oo Financial restatements and Sarbanes–Oxley: Impact on Canadian firm governance and management turnoverOriginal Research Articleo Journal of Corporate Finance, Volume 21, June 2013, Pages 87-105o Lawrence Kryzanowski, Ying Zhango▪Abstract▪Graphical abstract▪ Purchase PDF - $41.95o Not entitled to full text21.oo Monitoring by the financial press and forced CEO turnover Original Research Articleo Journal of Banking & Finance, Volume 26, Issue 12, 2002, Pages 2249-2276o Kathleen A. Farrell, David A. Whidbeeo▪Abstract▪ Purchase PDF - $35.9522.oo Under the shadow: Forced labour among sea fishers in Thailand Original Research Articleo Marine Policy, Volume 68, June 2016, Pages 1-7o Supang Chantavanich, Samarn Laodumrongchai, Christina Stringero▪Abstract▪Research highlights▪ Purchase PDF - $35.95o Not entitled to full text23.oo Internal corporate governance, CEO turnover, and earnings management Original Research Articleo Journal of Financial Economics, Volume 104, Issue 1, April 2012, Pages 44-69o Sonali Hazarika, Jonathan M. Karpoff, Rajarishi Nahatao▪Abstract▪ Purchase PDF - $39.9524.oo Innovative Knowledge Transfer Patterns of Group-Affiliated Companies: The effects on the Performance of Foreign SubsidiariesOriginal Research Articleo Journal of International Management, Volume 20, Issue 2, June 2014, Pages 107-123o Jeoung Yul Lee, Young-Ryeol Park, Pervez N. Ghauri, Byung Il Parko▪Abstract▪ Purchase PDF - $35.95o Not entitled to full text25.oo Influence of role stress on turnover of sales personnel and sales managers Original Research Articleo International Journal of Research in Marketing, Volume 7, Issues 2–3, December 1990, Pages 121-133o Alan J. Dubinsky, Thomas W. Dougherty, R.Stephen Wundero▪Abstract1.o A longitudinal study of newcomer job embeddedness and sales outcomes for life insurance salespersonsOriginal Research Articleo Journal of Business Research, Volume 67, Issue 7, July 2014, Pages 1430-1438o Chia-Yi Chengo▪Abstracto Not entitled to full text2.oo Psychological contract breach's antecedents and outcomes in salespeople: The roles of psychological climate, job attitudes, and turnover intentionOriginal Research Articleo Industrial Marketing Management, Volume 51, November 2015, Pages 158-170o Nathaniel N. Hartmann, Brian N. Rutherfordo▪Abstract▪Research highlights▪ Purchase PDF - $35.95o Not entitled to full text3.oo When Sales Managers and Salespeople Disagree in the Appreciation for Their Firm: The Phenomenon of Organizational Identification TensionOriginal Research Articleo Journal of Retailing, Volume 91, Issue 3, September 2015, Pages 486-515o Florian Kraus, Till Haumann, Michael Ahearne, Jan Wiesekeo▪Abstract▪Graphical abstract▪Research highlights▪ Purchase PDF - $35.95▪Supplementary contento Not entitled to full text4.oo Sales Management Strategies Implemented by the International Financial GroupsOriginal Research Articleo Procedia Economics and Finance, Volume 15, 2014, Pages 1130-1137 o Eugenia Matiş, Alina Matişo▪Abstract▪ PDF (938 K)o Open Access Open Access Article5.oo Foreign affiliate sales and the measurement of trade in both goods and servicesOriginal Research Articleo China Economic Review, Volume 36, December 2015, Pages 394-405o Chunding Li, John Whalley, Yan Cheno▪Abstract▪ Purchase PDF - $35.95o Not entitled to full text6.oo Sales force automation systems: An analysis of factors underpinning the sophistication of deployed systems in the UK financial services industry Original Research Articleo Industrial Marketing Management, Volume 37, Issue 8, November 2008, Pages 992-1004 o George Wright, Keith Fletcher, Bill Donaldson, Jong-Ho Leeo▪Abstract▪ Purchase PDF - $35.95o Not entitled to full text7.oo Sales training: A state of the art and contemporary review Original Research Articleo Journal of Economics, Finance and Administrative Science, Volume 20, Issue 38, June 2015, Pages 54-71o Vijay Lakshmi Singh, Ajay K. Manrai, Lalita A. Manraio▪Abstract▪ PDF (919 K)o Open Access Open Access Article8.oo The strategic role of reinsurance in the United Kingdom’s (UK) non-life insurance marketOriginal Research Articleo Journal of Banking & Finance, Volume 61, December 2015, Pages 206-219 o Vineet Upreti, Mike Adamso▪Abstract▪ Purchase PDF - $35.95o Not entitled to full text9.oo Identification of organizational socialization tactics: The case of sales and marketing trainees in higher educationOriginal Research Articleo European Management Journal, Volume 31, Issue 2, April 2013, Pages 164-178o Nathalie Commeiras, Anne Loubes, Isabelle Bories-Azeauo▪Abstract▪Graphical abstract▪ Purchase PDF - $35.95o Not entitled to full text10.oo Scheduling sales force training: Theory and evidenceOriginal Research Articleo International Journal of Research in Marketing, Volume 22, Issue 4, December 2005, Pages 427-440o Anand Krishnamoorthy, Sanjog Misra, Ashutosh Prasado▪Abstract▪ Purchase PDF - $35.95o Not entitled to full text11.oo The impact of directors’and officers’ insurance on audit pricing: Evidence from UK companiesOriginal Research Articleo Accounting Forum, Volume 33, Issue 2, June 2009, Pages 146-161o Noel O'Sullivano▪Abstract▪ Purchase PDF - $37.95o Not entitled to full text12.oo Short sale constraints, disperse pessimistic beliefs and market efficiency —Evidence from the Chinese stock marketOriginal Research Articleo Economic Modelling, Volume 42, October 2014, Pages 333-342o Zhongkuang Zhao, Shuqi Li, Heping Xiongo▪Abstract▪Research highlights▪ Purchase PDF - $35.95▪Supplementary contento Not entitled to full text13.oo Designing sales force satisfying selling positions: a conjoint measurement approachOriginal Research Articleo Industrial Marketing Management, Volume 32, Issue 6, August 2003, Pages 501-515o RenéY. Darmon, Benny P. Rigaux-Bricmont, Pierre Balloffeto▪Abstract▪ Purchase PDF - $35.95o Not entitled to full text14.oo Asset sales in the mutual fund industry: Who gains?Original Research Articleo Journal of Banking & Finance, Volume 37, Issue 12, December 2013, Pages 4834-4849 o Fan Chen, Gary C. Sanger, Myron B. Slovino▪Abstract▪ Purchase PDF - $35.95o Not entitled to full text15.oo Facing global economic crisis: Foreign sales, ownership groups, and corporate valueOriginal Research Articleo Journal of World Business, Volume 49, Issue 1, January 2014, Pages 87-100o Xufei Ma, Daphne W. Yiu, Nan Zhouo▪Abstract▪ Purchase PDF - $39.95o Not entitled to full text16.oo An income value appraisal method for the remuneration policy of insurance companies for the control of sales forces).o Insurance: Mathematics and Economics, Volume 13, Issue 2, November 1993, Page 170o P Dammo▪ Purchase PDF - $35.95o Not entitled to full text17.oo The use of survival analysis to examine sales force turnover of part-time and full-time sales employeesOriginal Research Articleo International Journal of Research in Marketing, Volume 7, Issues 2–3, December 1990, Pages 109-119o Ronald Hoverstad, William C. Moncrief III, George H. Lucas Jr.o▪Abstract▪ Purchase PDF - $35.95o Not entitled to full text18.oo Impacts of Implementation of the Effective Maritime Security Management Model (EMSMM) on Organizational Performanceof Shipping Companies1Original Research Articleo The Asian Journal of Shipping and Logistics, Volume 31, Issue 2, June 2015, Pages 195-215o Elena Sadovaya, Vinh V. Thaio▪Abstract▪ PDF (778 K)o Open Access Open Access Article19.oo Sales technology: Help or hindrance to ethical behaviors and productivity?Original Research Articleo Journal of Business Research, Volume 60, Issue 11, November 2007, Pages 1198-1205 o Alan J. Bush, Victoria D. Bush, Linda M. Orr, Richard A. Roccoo▪Abstract▪ Purchase PDF - $35.95o Not entitled to full text20.oo Financial restatements and Sarbanes–Oxley: Impact on Canadian firm governance and management turnoverOriginal Research Articleo Journal of Corporate Finance, Volume 21, June 2013, Pages 87-105o Lawrence Kryzanowski, Ying Zhango▪Abstract▪Graphical abstract▪ Purchase PDF - $41.95o Not entitled to full text21.oo Monitoring by the financial press and forced CEO turnover Original Research Articleo Journal of Banking & Finance, Volume 26, Issue 12, 2002, Pages 2249-2276 o Kathleen A. Farrell, David A. Whidbeeo▪Abstract▪ Purchase PDF - $35.95o Not entitled to full text22.oo Under the shadow: Forced labour among sea fishers in Thailand Original Research Articleo Marine Policy, Volume 68, June 2016, Pages 1-7o Supang Chantavanich, Samarn Laodumrongchai, Christina Stringero▪Abstract▪Research highlights▪ Purchase PDF - $35.95o Not entitled to full text23.oo Internal corporate governance, CEO turnover, and earnings management Original Research Articleo Journal of Financial Economics, Volume 104, Issue 1, April 2012, Pages 44-69o Sonali Hazarika, Jonathan M. Karpoff, Rajarishi Nahatao▪Abstract▪ Purchase PDF - $39.95o Not entitled to full text24.oo Innovative Knowledge Transfer Patterns of Group-Affiliated Companies: The effects on the Performance of Foreign SubsidiariesOriginal Research Articleo Journal of International Management, Volume 20, Issue 2, June 2014, Pages 107-123o Jeoung Yul Lee, Young-Ryeol Park, Pervez N. Ghauri, Byung Il Parko▪Abstract▪ Purchase PDF - $35.95o Not entitled to full text25.oo Influence of role stress on turnover of sales personnel and sales managers Original Research Articleo International Journal of Research in Marketing, Volume 7, Issues 2–3, December 1990, Pages 121-133o Alan J. Dubinsky, Thomas W. Dougherty, R.Stephen Wundero▪Abstract▪ Purchase PDF - $35.95。