外文文献-翻译
外文文献及翻译

外文文献原稿和译文原稿DATABASEA database may be defined as a collection interrelated data store together with as little redundancy as possible to serve one or more applications in an optimal fashion .the data are stored so that they are independent of programs which use the data .A common and controlled approach is used in adding new data and in modifying and retrieving existing data within the data base .One system is said to contain a collection of database if they are entirely separate in structure .A database may be designed for batch processing , real-time processing ,or in-line processing .A data base system involves application program, DBMS, and database.THE INTRODUCTION TO DATABASE MANAGEMENT SYSTEMSThe term database is often to describe a collection of related files that is organized into an integrated structure that provides different people varied access to the same data. In many cases this resource is located in different files in different departments throughout the organization, often known only to the individuals who work with their specific portion of the total information. In these cases, the potential value of the information goes unrealized because a person in other departments who may need it does not know it or it cannot be accessed efficiently. In an attempt to organize their information resources and provide for timely and efficient access, many companies have implemented databases.A database is a collection of related data. By data, we mean known facts that can be recorded and that have implicit meaning. For example, the names, telephone numbers, and addresses of all the people you know. You may have recorded this data in an indexed address book, or you may have stored it on a diskette using a personalcomputer and software such as DBASE Ⅲor Lotus 1-2-3. This is a collection of related data with an implicit meaning and hence is a database.The above definition of database is quite general. For example, we may consider the collection of words that made up this page of text to be usually more restricted. A database has the following implicit properties:● A database is a logically coherent collection of data with some inherent meaning. A random assortment of data cannot be referred to as a database.● A database is designed, built, and populated with data for a specific purpose. It has an intended group of user and some preconceived applications in which these users are interested.● A database represents some aspect of the real world, sometimes called the miniworld. Changes to the miniworld are reflected in the database.In other words, a database has some source from which data are derived, some degree of interaction with events in the real world, and an audience that is actively interested in the contents of the database.A database management system (DBMS) is composed of three major parts: (1) a storage subsystem that stores and retrieves data in files; (2)a modeling and manipulation subsystem that provides the means with which to organize the data and to add, delete, maintain, and update the data; and (3) an interface between the DBMS and its users. Several major trends are emerging that enhance the value and usefulness of database management systems.●Managers who require more up-to-date information to make effective decisions.●Customers who demand increasingly sophisticated information services and more current information about the status of their orders, invoices, and accounts.●Users who find that they can develop custom applications with database systems in a fraction of the time it takes to use traditional programming languages.●Organizations that discover information has a strategic value; they utilize their database systems to gain an edge over their competitors.A DBMS can organize, process, and present selected data elements from the database. This capability enables decision makers to search, probe, and query database contents in order to extract answers to nonrecurring and unplanned questions that aren’t available in regular reports. These questions might initially be vague and/or p oorly defined, but people can “browse” through the database until they have the needed information. In short, the DBMS will “mange” the stored data items and assemble the needed items from the common database in response to the queries of those who aren’t programmers. In a file-oriented system, user needing special information may communicate their needs to a programmer, who, when time permits, will write one or more programs to extract the data and prepare the information. The availability of a DBMS, however, offers users a much faster alternative communications path.DATABASE QUERYIf the DBMS provides a way to interactively enter and update the database ,as well as interrogate it ,this capability allows for managing personal database. However, it does not automatically leave an audit trail of actions and does not provide the kinds of controls necessary in a multi-user organization .There controls are only available when a set of application programs is customized for each data entry and updating function.Software for personal computers that perform some of the DBMS functions has been very popular .Individuals for personal information storage and processing intended personal computers for us .Small enterprises, professionals like doctors, architects, engineers, lawyers and so on have also used these machines extensively. By the nature of intended usage ,database system on there machines are except from several of the requirements of full-fledged database systems. Since data sharing is not intended, concurrent operations even less so ,the software can be less complex .Security and integrity maintenance are de-emphasized or absent .as data volumes will be small, performance efficiency is also less important .In fact, the only aspect of a database system that is important is data independence. Data independence ,as stated earlier ,means that application programs and user queries need not recognize physical organization of data on secondary storage. The importance of this aspect , particularly for the personal computer user ,is that this greatly simplifies database usage . The user can store ,access and manipulate data at ahigh level (close to the application)and be totally shielded from the low level (close to the machine )details of data organization.DBMS STRUCTURING TECHNIQUESSpatial data management has been an active area of research in the database field for two decades ,with much of the research being focused on developing data structures for storing and indexing spatial data .however, no commercial database system provides facilities for directly de fining and storing spatial data ,and formulating queries based on research conditions on spatial data.There are two components to data management: history data management and version management .Both have been the subjects of research for over a decade. The troublesome aspect of temporal data management is that the boundary between applications and database systems has not been clearly drawn. Specifically, it is not clear how much of the typical semantics and facilities of temporal data management can and should be directly incorporated in a database system, and how much should be left to applications and users. In this section, we will provide a list of short-term research issues that should be examined to shed light on this fundamental question.The focus of research into history data management has been on defining the semantics of time and time interval, and issues related to understanding the semantics of queries and updates against history data stored in an attribute of a record. Typically, in the context of relational databases ,a temporal attribute is defined to hold a sequence of history data for the attribute. A history data consists of a data item and a time interval for which the data item is valid. A query may then be issued to retrieve history data for a specified time interval for the temporal attribute. The mechanism for supporting temporal attributes is to that for supporting set-valued attributes in a database system, such as UniSQL.In the absence of a support for temporal attributes, application developers who need to model and history data have simply simulated temporal attributes by creating attribute for the time interval ,along with the “temporal” attribute. This of course may result in duplication of records in a table, and more complicated search predicates in queries. The one necessary topic of research in history data management is to quantitatively establish the performance (and even productivity) differences betweenusing a database system that directly supports attributes and using a conventional database system that does not support either the set-valued attributes or temporal attributes.Data security, integrity, and independenceData security prevents unauthorized users from viewing or updating the database. Using passwords, users are allowed access to the entire database of the database, called subschemas. For example, an employee database can contain all the data about an individual employee, but one group of users may be authorized to view only payroll data, while others are allowed access to only work history and medical data.Data integrity refers to the accuracy, correctness, or validity of the data in the database. In a database system, data integrity means safeguarding the data against invalid alteration or destruction. In large on-line database system, data integrity becomes a more severe problem and two additional complications arise. The first has to do with many users accessing the database concurrently. For example, if thousands of travel agents book the same seat on the same flight, the first agent’s booking will be lost. In such cases the technique of locking the record or field provides the means for preventing one user from accessing a record while another user is updating the same record.The second complication relates to hardware, software or human error during the course of processing and involves database transaction which is a group of database modifications treated as a single unit. For example, an agent booking an airline reservation involves several database updates (i.e., adding the passenger’s name and address and updating the seats-available field), which comprise a single transaction. The database transaction is not considered to be completed until all updates have been completed; otherwise, none of the updates will be allowed to take place.An important point about database systems is that the database should exist independently of any of the specific applications. Traditional data processing applications are data dependent.When a DMBS is used, the detailed knowledge of the physical organization of the data does not have to be built into every application program. The application program asks the DBMS for data by field name, for example, a coded representationof “give me customer name and balance due” would be sent to the DBMS. Without a DBMS the programmer must reserve space for the full structure of the record in the program. Any change in data structure requires changes in all the applications programs.Data Base Management System (DBMS)The system software package that handles the difficult tasks associated with creating ,accessing and maintaining data base records is called a data base management system (DBMS). A DBMS will usually be handing multiple data calls concurrently.It must organize its system buffers so that different data operations can be in process together .It provides a data definition language to specify the conceptual schema and most likely ,some of the details regarding the implementation of the conceptual schema by the physical schema.The data definition language is a high-level language, enabling one to describe the conceptual schema in terms of a “data model “.At the present time ,there are four underling structures for database management systems. They are :List structures.Relational structures.Hierarchical (tree) structures.Network structures.Management Information System(MIS)An MIS can be defined as a network of computer-based data processing procedures developed in an organization and integrated as necessary with manual and other procedures for the purpose of providing timely and effective information to support decision making and other necessary management functions.One of the most difficult tasks of the MIS designer is to develop the information flow needed to support decision making .Generally speaking ,much of the information needed by managers who occupy different levels and who have different levels and have different responsibilities is obtained from a collection of exiting information system (or subsystems)Structure Query Language (SQL)SQL is a data base processing language endorsed by the American NationalStandards Institute. It is rapidly becoming the standard query language for accessing data on relational databases .With its simple ,powerful syntax ,SQL represents a great progress in database access for all levels of management and computing professionals.SQL falls into two forms : interactive SQL and embedded SQL. Embedded SQL usage is near to traditional programming in third generation languages .It is the interactive use of SQL that makes it most applicable for the rapid answering of ad hoc queries .With an interactive SQL query you just type in a few lines of SQL and you get the database response immediately on the screen.译文数据库数据库可以被定义为一个相互联系的数据库存储的集合。
外文文献翻译译稿和原文

外文文献翻译译稿1卡尔曼滤波的一个典型实例是从一组有限的,包含噪声的,通过对物体位置的观察序列(可能有偏差)预测出物体的位置的坐标及速度。
在很多工程应用(如雷达、计算机视觉)中都可以找到它的身影。
同时,卡尔曼滤波也是控制理论以及控制系统工程中的一个重要课题。
例如,对于雷达来说,人们感兴趣的是其能够跟踪目标。
但目标的位置、速度、加速度的测量值往往在任何时候都有噪声。
卡尔曼滤波利用目标的动态信息,设法去掉噪声的影响,得到一个关于目标位置的好的估计。
这个估计可以是对当前目标位置的估计(滤波),也可以是对于将来位置的估计(预测),也可以是对过去位置的估计(插值或平滑)。
命名[编辑]这种滤波方法以它的发明者鲁道夫.E.卡尔曼(Rudolph E. Kalman)命名,但是根据文献可知实际上Peter Swerling在更早之前就提出了一种类似的算法。
斯坦利。
施密特(Stanley Schmidt)首次实现了卡尔曼滤波器。
卡尔曼在NASA埃姆斯研究中心访问时,发现他的方法对于解决阿波罗计划的轨道预测很有用,后来阿波罗飞船的导航电脑便使用了这种滤波器。
关于这种滤波器的论文由Swerling(1958)、Kalman (1960)与Kalman and Bucy(1961)发表。
目前,卡尔曼滤波已经有很多不同的实现。
卡尔曼最初提出的形式现在一般称为简单卡尔曼滤波器。
除此以外,还有施密特扩展滤波器、信息滤波器以及很多Bierman, Thornton开发的平方根滤波器的变种。
也许最常见的卡尔曼滤波器是锁相环,它在收音机、计算机和几乎任何视频或通讯设备中广泛存在。
以下的讨论需要线性代数以及概率论的一般知识。
卡尔曼滤波建立在线性代数和隐马尔可夫模型(hidden Markov model)上。
其基本动态系统可以用一个马尔可夫链表示,该马尔可夫链建立在一个被高斯噪声(即正态分布的噪声)干扰的线性算子上的。
系统的状态可以用一个元素为实数的向量表示。
外文文献翻译(图片版)

本科毕业论文外文参考文献译文及原文学院经济与贸易学院专业经济学(贸易方向)年级班别2007级 1 班学号3207004154学生姓名欧阳倩指导教师童雪晖2010 年 6 月 3 日目录1 外文文献译文(一)中国银行业的改革和盈利能力(第1、2、4部分) (1)2 外文文献原文(一)CHINA’S BANKING REFORM AND PROFITABILITY(Part 1、2、4) (9)1概述世界银行(1997年)曾声称,中国的金融业是其经济的软肋。
当一国的经济增长的可持续性岌岌可危的时候,金融业的改革一直被认为是提高资金使用效率和消费型经济增长重新走向平衡的必要(Lardy,1998年,Prasad,2007年)。
事实上,不久前,中国的国有银行被视为“技术上破产”,它们的生存需要依靠充裕的国家流动资金。
但是,在银行改革开展以来,最近,强劲的盈利能力已恢复到国有商业银行的水平。
但自从中国的国有银行在不久之前已经走上了改革的道路,它可能过早宣布银行业的改革尚未取得完全的胜利。
此外,其坚实的财务表现虽然强劲,但不可持续增长。
随着经济增长在2008年全球经济衰退得带动下已经开始软化,银行预计将在一个比以前更加困难的经济形势下探索。
本文的目的不是要评价银行业改革对银行业绩的影响,这在一个完整的信贷周期后更好解决。
相反,我们的目标是通过审查改革的进展和银行改革战略,并分析其近期改革后的强劲的财务表现,但是这不能完全从迄今所进行的改革努力分离。
本文有三个部分。
在第二节中,我们回顾了中国的大型国有银行改革的战略,以及其执行情况,这是中国银行业改革的主要目标。
第三节中分析了2007年的财务表现集中在那些在市场上拥有浮动股份的四大国有商业银行:中国工商银行(工商银行),中国建设银行(建行),对中国银行(中银)和交通银行(交通银行)。
引人注目的是中国农业银行,它仍然处于重组上市过程中得适当时候的后期。
第四节总结一个对银行绩效评估。
毕业设计论文外文文献翻译

毕业设计(论文)外文文献翻译院系:财务与会计学院年级专业:201*级财务管理姓名:学号:132148***附件: 财务风险管理【Abstract】Although financial risk has increased significantly in recent years risk and risk management are not contemporary issues。
The result of increasingly global markets is that risk may originate with events thousands of miles away that have nothing to do with the domestic market。
Information is available instantaneously which means that change and subsequent market reactions occur very quickly。
The economic climate and markets can be affected very quickly by changes in exchange rates interest rates and commodity prices。
Counterparties can rapidly become problematic。
As a result it is important to ensure financial risks are identified and managed appropriately. Preparation is a key component of risk management。
【Key Words】Financial risk,Risk management,YieldsI. Financial risks arising1.1What Is Risk1.1.1The concept of riskRisk provides the basis for opportunity. The terms risk and exposure have subtle differences in their meaning. Risk refers to the probability of loss while exposure is the possibility of loss although they are often used interchangeably。
外文文献及翻译

外文文献及翻译1. 文献:"The Effects of Exercise on Mental Health"翻译:运动对心理健康的影响Abstract: This article explores the effects of exercise on mental health. The author discusses various studies that have been conducted on this topic, and presents evidence to support the claim that exercise can have positive impacts on mental well-being. The article also examines the mechanisms through which exercise affects mental health, such as the release of endorphins and the reduction of stress hormones. Overall, the author concludes that exercise is an effective strategy for improving mental health and recommends incorporating physical activity into daily routines.摘要:本文探讨了运动对心理健康的影响。
作者讨论了在这个主题上进行的各种研究,并提出证据支持运动对心理健康有积极影响的观点。
该文章还探讨了运动如何影响心理健康的机制,如内啡肽的释放和压力激素的减少。
总的来说,作者得出结论,运动是改善心理健康的有效策略,并建议将体育活动纳入日常生活。
2. 文献: "The Benefits of Bilingualism"翻译:双语能力的好处Abstract: This paper examines the benefits of bilingualism. The author presents research findings that demonstrate the cognitiveadvantages of being bilingual, such as enhanced problem-solving skills and improved attention control. The article also explores the social and cultural benefits of bilingualism, such as increased cultural awareness and the ability to communicate with people from different backgrounds. Additionally, the author discusses the positive effects of bilingualism on mental health, highlighting its role in delaying the onset of cognitive decline and in providing a buffer against age-related memory loss. Overall, the author concludes that bilingualism offers a range of advantages and recommends promoting bilingual education and language learning. 摘要:本文研究了双语能力的好处。
外文文献翻译译稿

外文文献翻译译稿1可用性和期望值来自Willliam S.Green, Patrick W.Jordan.产品的愉悦:超越可用性根据人机工程学会(HFES)的观点,人机工程学着眼于“发现和共享可用于各种系统和设备设计的、关于人的特点的知识”。
人们通常只是把它作为生物力学和人体测量所关注的内容,实际上它是从更广泛的意义上的一种对人(产品用户)的全面和综合的理解。
HFES从二战中有军方从事的系统分析中发展而来。
其中的三种主要研究的是人体测量、复杂信息的解释和管理,以及在部队和装备调配中应用的系统分析。
系统分析在尺度和复杂性方面跨度很大,大的系统分析有类似于诺曼底登陆准备的大型系统规划,小到去理解如何从合理性和规模的角度才最佳的布置和装备人员。
诺曼底登陆是20世纪最复杂的事件之一。
他要求建立一个在战斗开始之前还不确定的庞大的人员和物资的合理分配系统。
在更小的规模上,装备和军事人物的布置意味着如何去组织、训练和安排战士,最大限度的发挥他们的长处。
士兵必须迅速地接受训练,并且能够有效地使用和维护在二战中发展起来的一系列技术装备。
其中,对于飞行员、潜艇人员和坦克驾驶员有神采的限制。
复杂的新装备的开发要求找到最好的税收、密码便医院、破译人员、雷达和声纳操作员、轰炸机驾驶员和机组人员。
在战后,随着公司及其产品在尺度、领域和复杂性方面的增长,很多系统分析人员在商用领域找到了发展机会。
尽管是战后的发展才导致了1957年人机工程协会(HFES)的建立,但人机研究的起源可以追溯到大批量生产方式的成型阶段,是当时提高生产效率的要求。
随着工作方式从手工生产和农业生产中的转移,新的工厂工作的概念逐步发展起来。
福特的流水生产线和泰勒的效率理论开始对生产的规划和教育产生影响。
即使在家庭生活中,妇女们也开始接受了现代家庭管理理论,并运用这些理论来组织和规划家庭。
在20世纪末,一种涵盖面更广的人机工程正在发展之中。
新的人机工程学是为了适应已经被广泛意识到的对用户行为模式更深入的需求而诞生的,它开始应用定型研究方法,并探索人的情感和认知因素。
外文文献及翻译

Yunnan Ethnic pattern in Packaging DesignAbstract: Art is a folk Mother of the arts,is the source of the new art, From which to draw a strong tradition of high—grade Nutrition。
The persons belonging to national folk arts Ethnic patterns,are folk arts Intraoperative a gem, its development Research,and with the means of modern art,art wind Grid,professional skills combine to form a unique Style and features a modern design There are important applications,this paper focuses on Minority Folk pattern in modern packaging design Meter applications are discussed.Keywords: Yunnan Ethnic. Pattern。
Packaging Design.IntroductionYunnan is a multi-ethnic province, Here multiply survive the Han, Yi, Bai More than twenty families, Zhuang, Miao, Dai, etc。
Nation. Long history of various ethnic groups in Yunnan Province, the source is far Long, creating a rich and colorful Folk art。
外文参考文献(带中文翻译)

外文资料原文涂敏之会计学 8051208076Title:Future of SME finance(c)Background – the environment for SME finance has changedFuture economic recovery will depend on the possibility of Crafts, Trades and SMEs to exploit their potential for growth and employment creation.SMEs make a major contribution to growth and employment in the EU and are at the heart of the Lisbon Strategy, whose main objective is to turn Europe into the most competitive and dynamic knowledge-based economy in the world. However, the ability of SMEs to grow depends highly on their potential to invest in restructuring, innovation and qualification. All of these investments need capital and therefore access to finance.Against this background the consistently repeated complaint of SMEs about their problems regarding access to finance is a highly relevant constraint that endangers the economic recovery of Europe.Changes in the finance sector influence the behavior of credit institutes towards Crafts, Trades and SMEs. Recent and ongoing developments in the banking sector add to the concerns of SMEs and will further endanger their access to finance. The main changes in the banking sector which influence SME finance are:•Globalization and internationalization have increased the competition and the profit orientation in the sector;•worsening of the economic situations in some institutes (burst of the ITC bubble, insolvencies) strengthen the focus on profitability further;•Mergers and restructuring created larger structures and many local branches, which had direct and personalized contacts with small enterprises, were closed;•up-coming implementation of new capital adequacy rules (Basel II) will also change SME business of the credit sector and will increase its administrative costs;•Stricter interpretation of State-Aide Rules by the European Commission eliminates the support of banks by public guarantees; many of the effected banks are very active in SME finance.All these changes result in a higher sensitivity for risks and profits in the financesector.The changes in the finance sector affect the accessibility of SMEs to finance.Higher risk awareness in the credit sector, a stronger focus on profitability and the ongoing restructuring in the finance sector change the framework for SME finance and influence the accessibility of SMEs to finance. The most important changes are: •In order to make the higher risk awareness operational, the credit sector introduces new rating systems and instruments for credit scoring;•Risk assessment of SMEs by banks will force the enterprises to present more and better quality information on their businesses;•Banks will try to pass through their additional costs for implementing and running the new capital regulations (Basel II) to their business clients;•due to the increase of competition on interest rates, the bank sector demands more and higher fees for its services (administration of accounts, payments systems, etc.), which are not only additional costs for SMEs but also limit their liquidity;•Small enterprises will lose their personal relationship with decision-makers in local branches –the credit application process will become more formal and anonymous and will probably lose longer;•the credit sector will lose more and more i ts “public function” to provide access to finance for a wide range of economic actors, which it has in a number of countries, in order to support and facilitate economic growth; the profitability of lending becomes the main focus of private credit institutions.All of these developments will make access to finance for SMEs even more difficult and / or will increase the cost of external finance. Business start-ups and SMEs, which want to enter new markets, may especially suffer from shortages regarding finance. A European Code of Conduct between Banks and SMEs would have allowed at least more transparency in the relations between Banks and SMEs and UEAPME regrets that the bank sector was not able to agree on such a commitment.Towards an encompassing policy approach to improve the access of Crafts, Trades and SMEs to financeAll analyses show that credits and loans will stay the main source of finance for the SME sector in Europe. Access to finance was always a main concern for SMEs, but the recent developments in the finance sector worsen the situation even more.Shortage of finance is already a relevant factor, which hinders economic recovery in Europe. Many SMEs are not able to finance their needs for investment.Therefore, UEAPME expects the new European Commission and the new European Parliament to strengthen their efforts to improve the framework conditions for SME finance. Europe’s Crafts, Trades and SMEs ask for an encompassing policy approach, which includes not only the conditions for SMEs’ access to l ending, but will also strengthen their capacity for internal finance and their access to external risk capital.From UEAPME’s point of view such an encompassing approach should be based on three guiding principles:•Risk-sharing between private investors, financial institutes, SMEs and public sector;•Increase of transparency of SMEs towards their external investors and lenders;•improving the regulatory environment for SME finance.Based on these principles and against the background of the changing environment for SME finance, UEAPME proposes policy measures in the following areas:1. New Capital Requirement Directive: SME friendly implementation of Basel IIDue to intensive lobbying activities, UEAPME, together with other Business Associations in Europe, has achieved some improvements in favour of SMEs regarding the new Basel Agreement on regulatory capital (Basel II). The final agreement from the Basel Committee contains a much more realistic approach toward the real risk situation of SME lending for the finance market and will allow the necessary room for adaptations, which respect the different regional traditions and institutional structures.However, the new regulatory system will influence the relations between Banks and SMEs and it will depend very much on the way it will be implemented into European law, whether Basel II becomes burdensome for SMEs and if it will reduce access to finance for them.The new Capital Accord form the Basel Committee gives the financial market authorities and herewith the European Institutions, a lot of flexibility. In about 70 areas they have room to adapt the Accord to their specific needs when implementing itinto EU law. Some of them will have important effects on the costs and the accessibility of finance for SMEs.UEAPME expects therefore from the new European Commission and the new European Parliament:•The implementation of the new Capital Requirement Directive will be costly for the Finance Sector (up to 30 Billion Euro till 2006) and its clients will have to pay for it. Therefore, the implementation – especially for smaller banks, which are often very active in SME finance –has to be carried out with as little administrative burdensome as possible (reporting obligations, statistics, etc.).•The European Regulators must recognize traditional instruments for collaterals (guarantees, etc.) as far as possible.•The European Commission and later the Member States should take over the recommendations from the European Parliament with regard to granularity, access to retail portfolio, maturity, partial use, adaptation of thresholds, etc., which will ease the burden on SME finance.2. SMEs need transparent rating proceduresDue to higher risk awareness of the finance sector and the needs of Basel II, many SMEs will be confronted for the first time with internal rating procedures or credit scoring systems by their banks. The bank will require more and better quality information from their clients and will assess them in a new way. Both up-coming developments are already causing increasing uncertainty amongst SMEs.In order to reduce this uncertainty and to allow SMEs to understand the principles of the new risk assessment, UEAPME demands transparent rating procedures –rating procedures may not become a “Black Box” for SMEs: •The bank should communicate the relevant criteria affecting the rating of SMEs.•The bank should inform SMEs about its assessment in order to allow SMEs to improve.The negotiations on a European Code of Conduct between Banks and SMEs , which would have included a self-commitment for transparent rating procedures by Banks, failed. Therefore, UEAPME expects from the new European Commission and the new European Parliament support for:•binding rules in the framework of the new Capital Adequacy Directive,which ensure the transparency of rating procedures and credit scoring systems for SMEs;•Elaboration of national Codes of Conduct in order to improve the relations between Banks and SMEs and to support the adaptation of SMEs to the new financial environment.3. SMEs need an extension of credit guarantee systems with a special focus on Micro-LendingBusiness start-ups, the transfer of businesses and innovative fast growth SMEs also depended in the past very often on public support to get access to finance. Increasing risk awareness by banks and the stricter interpretation of State Aid Rules will further increase the need for public support.Already now, there are credit guarantee schemes in many countries on the limit of their capacity and too many investment projects cannot be realized by SMEs.Experiences show that Public money, spent for supporting credit guarantees systems, is a very efficient instrument and has a much higher multiplying effect than other instruments. One Euro form the European Investment Funds can stimulate 30 Euro investments in SMEs (for venture capital funds the relation is only 1:2).Therefore, UEAPME expects the new European Commission and the new European Parliament to support:•The extension of funds for national credit guarantees schemes in the framework of the new Multi-Annual Programmed for Enterprises;•The development of new instruments for securitizations of SME portfolios;•The recognition of existing and well functioning credit guarantees schemes as collateral;•More flexibility within the European Instruments, because of national differences in the situation of SME finance;•The development of credit guarantees schemes in the new Member States;•The development of an SBIC-like scheme in the Member States to close the equity gap (0.2 – 2.5 Mio Euro, according to the expert meeting on PACE on April 27 in Luxemburg).•the development of a financial support scheme to encourage the internalizations of SMEs (currently there is no scheme available at EU level: termination of JOP, fading out of JEV).4. SMEs need company and income taxation systems, whichstrengthen their capacity for self-financingMany EU Member States have company and income taxation systems with negative incentives to build-up capital within the company by re-investing their profits. This is especially true for companies, which have to pay income taxes. Already in the past tax-regimes was one of the reasons for the higher dependence of Europe’s SMEs on bank lending. In future, the result of rating w ill also depend on the amount of capital in the company; the high dependence on lending will influence the access to lending. This is a vicious cycle, which has to be broken.Even though company and income taxation falls under the competence of Member States, UEAPME asks the new European Commission and the new European Parliament to publicly support tax-reforms, which will strengthen the capacity of Crafts, Trades and SME for self-financing. Thereby, a special focus on non-corporate companies is needed.5. Risk Capital – equity financingExternal equity financing does not have a real tradition in the SME sector. On the one hand, small enterprises and family business in general have traditionally not been very open towards external equity financing and are not used to informing transparently about their business.On the other hand, many investors of venture capital and similar forms of equity finance are very reluctant regarding investing their funds in smaller companies, which is more costly than investing bigger amounts in larger companies. Furthermore it is much more difficult to set out of such investments in smaller companies.Even though equity financing will never become the main source of financing for SMEs, it is an important instrument for highly innovative start-ups and fast growing companies and it has therefore to be further developed. UEAPME sees three pillars for such an approach where policy support is needed:Availability of venture capital•The Member States should review their taxation systems in order to create incentives to invest private money in all forms of venture capital.•Guarantee instruments for equity financing should be further developed.Improve the conditions for investing venture capital into SMEs•The development of secondary markets for venture capital investments in SMEs should be supported.•Accounting Standards for SMEs should be revised in order to easetransparent exchange of information between investor and owner-manager.Owner-managers must become more aware about the need for transparency towards investors•SME owners will have to realise that in future access to external finance (venture capital or lending) will depend much more on a transparent and open exchange of information about the situation and the perspectives of their companies.•In order to fulfil the new needs for transparency, SMEs will have to use new information instruments (business plans, financial reporting, etc.) and new management instruments (risk-management, financial management, etc.).外文资料翻译涂敏之会计学 8051208076题目:未来的中小企业融资背景:中小企业融资已经改变未来的经济复苏将取决于能否工艺品,贸易和中小企业利用其潜在的增长和创造就业。
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基于铝基碳化硅颗粒金属基体复合材料表面完整性的实验研究N. Suresh Kumar Reddy, , Shin Kwang-Sup,杨敏阳韩国大田,韩国先进科学技术研究院,机械工程系2007年12月5日发表引言:在端铣铝基碳化硅颗粒的金属基体复合材料过程中,材料产生的局部表面质量(PMMCs)是很重要的,因为它能在很大程度上影响成品部件的性能。
因此,对表面完整性的估计可以满足性能评估的要求。
因此,理解表面完整性有许多优点,例如,可以降低失败率、提高组件的完整性并且降低总体成本。
本文提供了一个对端铣铝基碳化硅复合材料实验的研究结果。
这个实验研究的目的是为了提高使用TiAlN涂层的硬质合金刀具来端铣铝基碳化硅复合材料机械加工性能的了解。
研究在不同铣削条件下加工铝基碳化硅复合材料和铝合金材料的表面质量和次表面损伤情况。
对铝基碳化硅复合材料和铝合金材料的比较,是从表面完整性的(表面粗糙度、残余应力、微观组织结构和显微硬度)展开的,这是为了了解这两种材料的机械切削性能。
实验结果表明根据表面粗糙度和对铣削刀具较低的铣削阻力的标准,相比于非增强相的铝合金材料,铝基碳化硅增强复合材料可以提高机械加工性能。
本实验结果有助于更好的理解端铣的加工工艺过程,可以提供确保更好的加工铝基碳化硅材料的输入参数和预期的领先技术,并且通过在各种工业应用中使用铝基碳化硅复合材料取代铝合金材料来提高经济效益。
关键词:铝基碳化硅颗粒金属基体复合材料;表面完整性;端铣。
1介绍金属基体复合材料(MMC)代表了新一代的具有很大可适应性和新颖特性潜能的材料。
因此,金属集体复合材料在科学、技术和商业方面很重要。
由于越来越多的性能要求,在许多应用中,越来越多的金属基体复合材料被用来取代传统的材料,特别是在汽车和娱乐行业(林等人,2001)。
在各种类型的金属基体复合材料中,铝合金基体复合材料的应用越来越广泛。
以碳化硅为增强相的铝合金复合材料是应用最广泛的复合材料,铝基碳化硅复合材料可以通过一系列工艺来生产,其中包括熔融加工和粉末冶金。
这些低成本的复合材料在应用中具有良好的性能,除了具有高的比强度、刚度和抗疲劳性,耐高温的性能是必须要具备的,这是复合材料典型的特点。
所以,这些材料在各种工程应用中被用作替换材料,如汽缸衬垫、汽车传动轴、汽车活塞、自行车车架等(恩利和斯克拉德,1998)。
当加工MMC时最需要注意的是加工区中的高热区。
当受到大量热量时,工件的受热膨胀会导致尺寸不精确。
同时该工具也会受到较大的热载荷,这会导致更大范围的扩散、氧化等,最终导致刀具磨损严重。
为了追求MMC的加工性能,必须弥补加工过程中的缺点。
新的涂层工具具有巨大的潜力来提升这一类材料的机械可加工性。
在这个方向,氮化钛涂层铝基(TiAlN)硬质合金刀具是一个潜在的替代品。
进一步的分析表明,在PMMC表面和次表面的铣削变形的问题还没有得到解决(林等人,1998,恩利和斯克拉德,1998)。
此外,已经做了不严格的调查来找出铣削参数在加工金属基体复合材料过程中对次表面变形的影响。
这是非常重要的,因为这些因素对加工组件的性能起着重要作用。
因此,鉴于这些复合材料不断增长的工程应用需求,需要详细和系统的研究复合材料的加工特性,这些对于在实际工程应用中的快速应用是非常必要的。
这种研究将会有助于提高这些材料所要求的公差特性的有效性和经济性。
从金属切削的理论可以知道,表面完整性的研究是了解材料加工特性最有效的途径。
因此,铝基碳化硅复合材料加工特性的测量代表了加工过程分析最重要的方面之一,这种材料在未来将会得到大量应用。
因此,本次研究的目的是为了研究具有氮化钛涂层刀具端铣铝基碳化硅复合材料的可加工性。
是为了研究在不同铣削条件,铣削铝基碳化硅复合材料和铝基复合材料产生的表面质量和次表面损伤的程度。
在表面完整性(粗糙度、残余应力和硬度)的基础上,对铝基碳化硅复合材料和铝基复合复合材料的比较,是为了了解这两种材料的可加工性。
2试验方法实验研究是通过使用铝基碳化硅复合材料展开的。
在这项研究中使用的碳化硅颗粒的化学分析结果如表一所示。
使用体积分数为20%的碳化硅颗粒来制造复合材料。
通过使用激光粒度仪的“马尔文激光粒度分析模型”来测定颗粒的粒径。
被加工的材料是颗粒大小为32微米的体积分数为20%的铝基碳化硅颗粒复合材料。
研究中使用的2024铝合金复合材料的相关化学分析如表2所示。
2.1铣削条件铣削是一个非常复杂的切削过程,涉及切削速度、进给速度、切削深度、刀具几何形状等参数。
通过一系列实验对影响表面光洁度最大的因素进行了研究。
实验的影响因素是切削速度、进给速度和切削深度。
实验的情况如图3所示。
实验是在干燥条件下进行的。
采用高精度的数控铣刀和立式铣头来进行实验。
切削刀具是TiAlN固体涂层的直径为20毫米的硬质合金四齿端铣刀。
实验中使用了三种不同的刀具。
每个刀具都被用于8个实验,在每次实验后,都会使用光学显微镜来测量已使用的铣刀,来确定后刀面或表面的磨损程度。
在这些实验中,刀具的寿命标准是0.3毫米。
实验中分别使用了赋值和截止长度为0.8到5毫米的表面粗糙度测试仪对表面粗糙度进行了检测。
表面粗糙度是取自加工表面四个位置(分别成90°),在加工表面每处重复取值两次的平均值。
通过光学显微镜对垂直于工件表面的显微硬度进行分析,实验中使用了负载为25克的维氏显微硬度计。
在本实验中没能换个,由于没有成文的X射线衍射(XRD)残余应力的测量标准,对使用了sin2ψ 技术X射线处理的表面进行残余应力的测量。
选择铁α{ 2 1 1 }反射和CrK α辐射进行测试,其中技术参数渗透率为5微米、峰值范围是2θ为140–170°。
3结果与讨论表面完整性是影响工件加工质量的重要因素之一,因为表面完整性会影响工件的功能特性,例如相容性、抗疲劳性和表面摩擦。
这也是评估材料可加工性的标准之一。
因此,表面完整性也可以成为一个重要的性能测试指标。
因此,对于为了评估端铣的效果,来测试表面完整性,这是很必要的。
在这个背景下,可以通过进行实验,来测量切削速度、进给量和背吃刀量的影响。
在实验之前和之后刀具磨损的测量结果,表明具有TiAlN涂层的刀具可以承受在所选择的加工状态下产生的热量。
具有TiAlN涂层的铣刀可以提高加工性能,这是由于在很高的工作温度下,涂层可以保持较高的硬度和抗氧化能力。
此外,在这项实验中,所有的注意事项表明,在刀具顶端中不会提示对工件材料的附着要求。
然而,它会造成从刀具顶端前角到前刀面的一个小间隙。
一个可能的解释,通过分析在刀具前刀面的正应力分布,可以测量刀具前刀面工件材料的附着力。
3.1表面粗糙度在这个实验中,选择的表面粗糙度对应的变化量如图1所示。
从图1中对可以看出,相比于加工其他所有类型的铝合金材料,加工铝基碳化硅复合材料得到的表面粗糙粗是很低的。
这是由于在高温下铝基碳化硅复合材料加工后增加工件材料的流动性导致的。
这可能会有助于芯片更容易的形成,从而在铝基碳化硅复合材料加工条件下,降低其表面粗糙度。
但是,不断上升的温度通常会导致工件材料侧流上升。
而不断上升的工件材料的侧流又会造成更高的表面粗糙度。
但是,这有两个因素将会导致表面粗糙度的上升或下降。
考虑到在高温下增加了塑性将会减少应力,一个因素将会导致粗糙度的下降;又由于在高温下增加了侧流,其它因素将会增加粗糙度。
在这个实验中,我们可以发现,当采用了较高的进给速度,将不会大幅度增加边缘流动性(凯撒和阿贝威,1999)。
所以,在这些条件下,相比于第二个因素,第一个因素的效果将会处于决定性地位。
因此,相比于加工铝合金材料,加工铝基碳化硅复合材料的粗糙度将会很低。
图1 Variation of surface roughness with cutting speed at different depth of cuts and feeds.从图一中可以观察,在研究中,在其它条件不变的情况下,随着进给速度的增加,铝基碳化硅复合材料的表面粗糙度也在增加。
这是因为最大芯片厚度在增加,由于进给速度的增加,将导致切削力和表面粗糙度的增加。
此外,还可以看出,随着切削速度的增加,表面粗糙度在降低。
这种趋势是可以被预料到的,因为随着切削速度的增加,机械加工变的更加绝热,并且在剪切区域产生的热量,在材料通过这个区域时不能在很短的时间内排出。
因此,温度升高软化材料辅助晶界位错和表面粗糙度的降低可以在图1中看出。
在加工条件下,对于铝基碳化硅复合材料而言,表面粗糙度最小值对应的最优值(相对于输入加工参数附录A.1所示)的计算方法是利用遗传算法计算(赛睿库马瑞得和威客若,2006),如表4所示。
通过这项工作中的遗传算法可以观察到,铝基碳化硅复合材料的表面粗糙度最小值,发现在0.96到1.53微米内变化。
在最佳的铣削条件下,在切削速度是188mm/min、进给量是0.10mm/rev和背吃刀量是0.24mm的条件下,表面粗糙度的最小值是0.96微米。
通过遗传算法的应用来获得最佳的铣削状态的方法,在计算机辅助处理中将会是很实用的。
通过一系列的加工方法产生较高的工件质量、具有较高的公差要求,并且在自动化机械的自适应控过程中,优化加工铝基碳化硅复合材料铣削条件,需要较高的表面质量、较好的尺寸精度。
实验研究带来的益处,将使得机械制造工艺更具竞争力和经济性。
3.2显微硬度对横截面样品进行了显微硬度测量。
图2表示在显微硬度的变化中,截面以下深度的函数。
从显微硬度测量的结果可以知道,铝基碳化硅复合材料和铝合金材料没有明显的改善次表面的性能。
在加工表面下,随着铣削深度的增加,显微硬度也在不断增加。
这可能是由于如下原因,在加工过程中,随着切削过程的温度变化,造成退火工件已加工表面的软化。
图2 Microhardness depth variations of machined surfaces at different levels of cut conditions从图2中可以看出,加工影响层的深度受到铣削参数的影响。
随着切削速度、进给量和背吃刀量的增加,加工影响层的深度也在增加。
此外,随着任何切削参数的增加,材料的硬化程度也在增加。
这可能是因为如下,切削温度的增加可能是加工中次表面硬化的一个原因;因为切削温度将会导致基体材料的热变形。
这是值得注意的,在加工表面和20微米深处的测量硬度有分散情况。
这是因为在碳化硅颗粒周围颗粒拔出、颗粒断裂和裂纹生长处于优先地位。
3.3残余应力正如文献中所指出的,在加工中由于生高温,可能造成微观结构变化。
在地面上加工的条件下,根据材料的不同,这可能会导致产生拉伸或者压缩应力。
根据研究可知(马尔,1989),残余应力可以由3个因素引起:热膨胀的影响、工件显微组织结构变化的影响和机械性能影响。