NEW RESULTS ON DIRECT CP VIOLATION IN CHARGED KAON DECAYS BY NA482
英汉段落翻译试题
英汉段落翻译试题Passage 1Kunitz, whose own work has a simple elegance, sees great value in the innovations of slam and hip-hop poets. “The various and diverse populations of the earth contribute to mainstream poetry,” he says, “and this contribution needs to occ ur generation after generation in order to invigorate the tradition itself.” Otherwise, “certain styles, techniques, even meanings tend to consolidate and perpetuate.” The poet’s life, he explains, is a process of transformation. “One must build a new imag e of self, out of which comes new styles, new leaps in one’s work.”Passage 2So, should we be concerned about the current spasm of extinction, which has been accelerated by the inexorable expansion of agriculture and industry? Is it necessary to try to slow down a process that has been going on forever? I believe it is. We know that the well-being of the human race is tied to the well-being of many other species, and we can’t be sure which species are most important to our own survival. But dealing with the extinction crisis is no simple matter, since much of the world’s biodiversity resides in its poorest nations, especially in Asia, Africa and Latin America Can such countries justify setting aside national parks and nature reserves where human encroachment and even access is forbidden? Is it legitimate to spend large sums of money to save some species-be it an elephant or an orchid—in a nation in which a sizable percentage of the people are living below the poverty line?Passage 3American culture is not conservative; it is democratic. Given their strong suspicion of inherited authority and their almost infinite faith in an individual’s right to shape his own destiny, Americans have trouble accepting social customs whose provenance is unclear and whose authority they never consented to. This dose not mean that Americans are always comfortable with diversity, for as we know there have been periods of stifling conformity and moralism in American history. What it does mean is that Americans see cultural changes as matters of principle that need to be publicly debated, and those debates can be polarizing. Americans have a reputation abroad for being pragmatic, which in economic and technical matters might be true. But on large political issues, and almost all cultural ones, Americans tend to be dogmatic and uncompromising because they see democratic principles at stake in them.Passage 4But last August, she was fired—for refusing to wear makeup. Earlier this moth, Ms. Jespersen filed suit against her former employer in US district court, saying that being forced to wear mascara, lipstick, blush, and face powder to keep her job was not only humiliating but also gender discrimination. Her case is setting up the latest test of how far companies can go in mandating what employees should look like on the job. From men suing for the right to sport goatees, to airline stewardesses tired of company-mandated dieting, to TV news anchors being replaced because of encroaching wrinkles, the past quarter century has been filled with lawsuits by employees demanding their rights to look and be who they are.Passage 5By the time of the Great Depression in the 1930s, however, the image of the entrepreneur as an American ideal had lost much of its luster. The crucial change came w ith the rise of corporation. Few business barons remained. They were replaced by “technocrats” as the heads of corporations. These executives, expert in every phase of corporate activity, became the indispensable cogs in theindustrial machine. The high-salaried manager replaced the swaggering tycoon. The big business leaders today are often involved in many areas of public life. They not only direct the fate of corporations, they also serve on boards in their community and as university trustees. The new corporate leaders fly to Washington to confer with government officials on national policy. They are concerned about the state of the national economy and America’s relationship with other nations.Passage 6Rising prices prompted many labor unions to demand higher wages, and in 1946, when their demands were not met, more than 4,500,000 workers engaged in strikes. This demonstration of strength by labor alarmed a large segment of the public, and so the following year a republican-controlled Congress enacted the Taft-Hartley Act. This measure was strongly opposed by labor leaders—it required a 60-day notice before either a union or an employer could end a contract, permitting management to sue union officials for violation of contract and limiting certain union privileges contained in existing contracts. Although labor continued to win higher wages along with increased security through retirement pensions and health insurance financed by employers, they viewed the Taft-Hartley restrictions as a deliberated attempt to eliminate much of their ability to bargain with industry. During the election of 1948, President Truman and the Democratic Party pledged to repeal the act.Passage 7The new administration sought legislative remedies for these conditions. An Area development Act gave the federal government power to help depressed communities start new industries and build needed public facilities. Another law provided retraining, with pay, for workers either unemployed or in low-paying jobs through lack of needed skills. In addition, states were given emergency authority to extend unemployment－insurance payments for 13 weeks beyond the standard 26-week period. Following the examples of his two predecessors, President Kennedy requested Congress to liberalize some of the existing social legislation. As a result, the Social Security Act provided workers the option to retire at age 62 instead of 63; the minimum wage was increased to $1.25 an hour; and the federal housing program was stepped up to help elderly persons and families with low or moderate incomes find homes at a reasonable cost.Passage 8It reminds us of what we believe and what we do not believe, what we need and what we want as a group. By portraying the enemy as the other, the threat, the danger to our stability and to our sense of order and value, we willingly come together to resist and to reassert our oneness with the group we belong to. We cooperate in order to rid ourselves of the threat from the unfamiliar, the different—them. In the process, we share our ideas, feelings, resources and willingly face threats we would normally avoid. Our enemy has made us human and civilized by forcing us to suppress our narcissistic urges and desires for the good of all. We become involved in our community of hate and, like good soldiers, obey orders by persuading ourselves that unless we do so ,our way of life-our values and beliefs—will be destroyed and we will have to embrace the values, beliefs, practices of those we have just made unfamiliar, unlike ourselves—the enemy. This will require change and we all know how utterly disruptive that can be to a well-ordered, habitual way of life. No wonder we are so angry and so eager to remove this threat.Passage 9Adolescence and age are the two stages in lives when the need for friendship is crucial. In theformer stage, teens are plagued by uncertainty and mixed feelings. In the lat4ter stage, older people are upset by feelings of uselessness and insignificance. In both instances, friends can make a dramatic difference. With close friends in their lives, people develop courage and positive attitudes. Teenagers have the moral support to assert their individuality; the elderly approach their advanced years with optimism and an interest in life. These positive outlooks are vital to cope successfully with the crises inherent in these two stages of life.Passage 10It’s going to be a nervous year. The nabob of nerves at the moment surely has to be Microsoft CEO Bill Gates. Microsoft closed out 1994 by announcing that the long－awaited Windows 95 would not now hit the streets until August-almost two years after the first projected release date. The expected bounty, as millions of users upgrade to the new system, may now not roll in until early 1996. The announcement saw Microsoft’s stock price drop $2.75 to $59.87 (it has already bounced back) and the shares of some software developers sagged, too. The problem for the developers is that Windows 95 catches up with improvements in hardware to become a 32-bit system (i.e., able to handl e any combination of 32 bits of data simultaneously). They can’t release 32-bit versions of their applications until the new system is available and, in the meantime, customers aren’t upgrading their old 16-bit applicationsPassage 11While our neighbors Venus and Mars would reflect a fairly even glow, Earth would put on a little show. Earth’s light would brighten and dim as it spins, because oceans, deserts, forests and clouds—which are all too small to be seen from such a distance—reflect varying amounts of sunlight. The variations, it turns out, are so strong and distinctive that a surprising amount of information could be taken from a simple ebb and flow of light. Scientists at Princeton University and the Institute for Advanced Study conducted a detaile d study of Earth’s reflections not for insights into an alien’s view of our home planet, but as a way for human scientists to learn about distant planets that may be like our own. They are participating in the early planning for a NASA mission known as the Terrestrial Planet Finder, a space probe that will scan the skies for planets hospitable to life.Passage 12It was tempting to say that Sept.11 changed all that, just as it is tempting to say that every hero needs a villain, and good needs evil as its grinding stone. But try looking a widow in the eye and talking about all the good that has come of this. It may not be a coincidence, but neither is it a partnership: good doesnot end evil, we owe no debt to demons and the attack did not make us better. It was an occasion to discover what we already were. “Maybe the purpose of all this,” New York City Mayor Rudy Giuliami said at a funeral for a friend, “is to find out America today is as strong as when we fought for our independence or when we fought for ourselves as a union to end slavery of as strong as our fathers and grandfathers who fought to rid the world of Nazis m.” The terrorists, he argues, were counting on our cowardice. They’ve learned a lot about us since then. And so have we.Passage 13It involves, in the first place, the historical sense, which we may call nearly indispensable to anyone who would continue to be a poet beyond his twenty-fifth year; and the historical sense involves a perception, not only the pastness of the past, but of its presence; the historical sense compels a man to write not merely with his own generation in his bones, but with a feeling that the whole of the literature of Europe from Homer and within it the whole of the literature of his own country has a simultaneous existence and composes a simultaneous order. This historical sense, which is a sense of the timeless as well as the temporal and of the timeless and of the temporal together, is what makes a writer traditional. And it is at the same time what makes a writer most acutely conscious of his place in time, of his contemporaneity.Passage 14No English language central authority guards the purity of the language; therefore, many dialects have developed; American, British, Canadian, Indian, and Australian, to name a few. There is no standard pronunciation. Btu within this diversity is a unity of grammar and one set of core vocabulary, thus, each country that speaks the language can inject aspects of its own culture into the usage and vocabulary. There is no reason to believe that any one other language will appear within the next 50 years to replace English. However, it is possible that English will not keep its monopoly in the 21stcentury. Rather a small number of languages may form an oligopoly-each with a special area of the Latino population in the United States. This could create a bilingual English-Spanish region.Passage 15But A mericans are a restless people who are always ready to move. So, although they enjoy the life in the suburbs, they will by no means end their pursuit there. When his income rises as his career makes progress, he soon looks for a better house, in a better district, with more land, a better view, a bigger and finer swimming pool. He may be attached to the house which is home for the time being but this does not mean that he will put his roots there. Today’s job, today’s income, today’s friends and neighborhood: all these are part of an A merican’s (and his family’s) identity. Instant coffee, instant friends—but nothing is seen as permanent; an American hopes and expects to exchange them all for something better; and he finds no difficulty in identifying himself with the new.Passage16There has been nothing more without a definition, than excellence; although it is what we are more concerned with, than anything else whatsoever; yet, we are concerned with nothing else. But what is this excellence? Wherein is one thing excellent, and another evil; one beautiful, and another deformed? Some have said that all excellence is harmony, symmetry, or proportion; but they have not yet explained it. We would know, why proportion is more excellent than disproportion; that is, why proportion is pleasant to the mind, and disproportion unpleasant? Proportion is a thing that may be explained yet further. It is an equality or likeness of ratios; so that it is the equality, which makes the proportion. Excellency therefore seems to consist in equality.Passage 17Outside on the deck with my younger sister, Ann, and sister-in-law, Candace, I watch the distant night li ght s shimmer against the dark folds of North Carolina’s Blue Ridge Mountains. I am fine, certainlyfar better than I was a year earlier, when I’d arrived for my family’s annual reunion reeling from a doctor’s shock bulletin that my husband, Joe, and I would not be able to conceive a child I’d spent most of that week holed up in my parents’ yellow guest room, hiding for everyone, particularly my five young nieces and nephews. Joe had spent most of that week worrying about my alarmingly fragile state of mind.Passage18Today we need a leadership that recognizes that the fundamental challenge in this nuclear hi-tech ear is one of psychology and education of the field of human relations. It is not the kind of problem that is likely to be resolved by expertise-even the sophisticated expertise of our most gifted military thinkers, who delight in exotic weapon systems and strategic doctrines. The attributes upon which we must draw are the human attributes of compassion and common sense, of intellect and creative imagination, and of empathy and understanding between cultures. As Abraham Lincoln put it in his second annual message to Congress, during the worst days of the Civil War, “As our case is new, so we must think anew and act anew. We must disenthrall ourselves, and then we shall save our country.”Passage 19When, upon some slight encouragement, I first visited your Lordship, I was overpowered, like the rest of mankind, by the enchantment of your address; and could not forbear to wish that I might boast myself; that I might obtain that regard for which I saw the world contending; but I found my attendance so little encouraged, that neither pride nor modesty would suffer me to continue it. When I had once addressed your Lordship in Pubic, I had exhausted all the art of pleasing which a retired and uncourtly scholar can possess. I had done all that I could; and no man is well pleased to have his all neglected, bi it ever so little.Passage 20But his worries are also considerable. Though he may become neurotic abou t competition, the competition is real enough. He may round on his critics, or accuse his publishers of spending too little on advertisements. He may—with an engaging candor, in the case of Mailer—do his own advertising. But he is growing older; and the young are the arbiters whom he must please. He tends to become obsessed by youthfulness. Unless he has kept his head, or has exceptional talent, he tends to drop away, outmoded along with his brand of fiction, discarded like the partners and the pop singers who have also lost favor. It is a cruel process. The public is fickle, and treats yesterday’s idols with malice and animus, waiting to hear that they have hit bottom, taken to drink, or killed themselves.。
因为什么被判死刑英语作文
In the annals of human history, the concept of capital punishment has been a contentious issue, stirring debate and eliciting strong emotions. The idea of sentencing someone to death is a complex and multifaceted topic that has been shaped by various factors such as culture, religion, and legal systems. As a high school student who has delved into the subject, I find it fascinating to explore the reasons behind the imposition of the death penalty.The death penalty, often referred to as the ultimate punishment, is a legal sentence that results in the execution of a person convicted of a serious crime. It is a measure that has been used by societies throughout history to address the most heinous acts. In many cases, the crimes that lead to a death sentence are those that are considered to be the most severe, such as murder, espionage, or treason. These acts are seen as a direct threat to the safety and stability of society, and the death penalty is viewed as a way to protect the community from such threats.One of the primary reasons for the death penalty is the concept of retribution. This is the idea that those who commit the most serious crimes should be punished in a way that is proportionate to their actions. In a sense, it is a form of justice that seeks to balance the scales after a grave wrong has been committed. For many, the death penalty serves as a deterrent, a warning to potential criminals that the consequences of their actions will be severe.Another reason for the death penalty is the belief in the incapacitation of dangerous criminals. By executing those who pose a significant threat tosociety, the state ensures that they will no longer be able to harm others. This is particularly relevant in cases where the convicted individual has a history of violence or poses a risk of reoffending.Cultural and religious beliefs also play a role in the implementation of the death penalty. In some societies, the death penalty is seen as a necessary part of the legal system, a way to uphold moral values and maintain social order. For example, in certain religious texts, there are instances where the death penalty is prescribed for specific crimes, such as adultery or murder.However, the death penalty is not without its critics. Many argue that it is a violation of human rights and that no government has the right to take a life. There is also the concern about the possibility of executing an innocent person, a mistake that cannot be undone. The process of capital punishment can be lengthy and costly, and some argue that the resources could be better spent on crime prevention and rehabilitation programs.In my personal exploration of this topic, I have come to understand that the death penalty is not a simple issue with a clearcut answer. It is a reflection of the values and beliefs of a society, and as such, it is deeply rooted in the fabric of that society. While I may not have all the answers, I believe that it is important to engage in open and honest discussions about the death penalty, to consider the various perspectives, and to strive for a justice system that is fair, effective, and humane.In conclusion, the reasons for imposing the death penalty are as diverse as the societies that implement it. Whether it is for retribution, incapacitation,cultural or religious beliefs, or as a deterrent, the death penalty remains a deeply divisive issue. As we continue to debate its merits and drawbacks, it is crucial to remember that at the heart of this debate are the lives of individuals and the fundamental questions about justice and morality.。
Possible Signals of D^0-bar{D}^0 Mixing and CP Violation
a r X i v :h e p -p h /9703459v 1 31 M a r 1997DPNU-97-18March 1997Possible Signals of D 0-¯D0Mixing and CP Violation ∗Zhi-zhong Xing†Department of Physics,Nagoya University,Chikusa-ku,Nagoya 464-01,JapanAbstractIn view of the discovery potential associated with the future experiments of high-luminosity fixed target facilities,B -meson factories and τ-charm factories,we highlightsome typical signals of D 0-¯D0mixing and CP violation which are likely to show up in neutral D -meson decays to the semileptonic final states,the hadronic CP eigenstates,the hadronic non-CP eigenstates and the CP -forbidden states.Both time-dependent andtime-integrated measurements are discussed,and particular interest is paid to D 0/¯D0→K S,L +π0and D 0/¯D0→K ±π∓transitions.1IntroductionThe study of D 0-¯D0mixing and CP violation in neutral D -meson decays is not only comple-mentary to our knowledge obtained and to be obtained from K 0-¯K0and B 0-¯B 0systems,but also important for exploring underlying new physics that is out of reach of the standard model predictions.A large discovery potential associated with this topic is expected to exist in the future delicate experiments of high-luminosity fixed target facilities,B -meson factories,and τ-charm factories [1].WithoutCPTviolation,the mass eigenstates of D 0and ¯D0mesons can be written as |D L =p |D 0 +q |¯D0 ,|D H =p |D 0 −q |¯D0 ,(1.1)where p and q are complex parameters determined by off-diagonal elements of the D 0-¯D0mixing Hamiltonian.The rate of D 0-¯D0mixing is commonly measured by two well-defined dimensionless quantities,x D ≡∆m2Γ,(1.2)which correspond to the mass and width differences of D H and D L (i.e.,∆m ≡m H −m L and ∆Γ≡ΓL −ΓH ).The latest result from the Fermilab experiment E791has set an upper boundon the rate of D 0-¯D0mixing [2]:r D ≡x 2D +y 2D|p |4+|q |4.(1.4)It is expected that the magnitude of ∆D should be at most of the order 10−3in the standard model.However,a reliable estimation of ∆D suffers from large long-distance uncertainties.(b)CP violation in direct decay .For a decay mode D 0→f and its CP -conjugate process¯D0→¯f ,this implies | ¯f|H eff|¯D 0 |≡nA n e i(δn −φn )=| f |H eff|D 0 |≡nA n e i(δn +φn ),(1.5)where a parametrization of the decay amplitudes with the weak(φn)and strong(δn)phases is also given.We see that n≥2,φm−φn=0orπandδm−δn=0orπare necessary conditions for the above direct CP violation.(c)CP violation from the interplay of decay and mixing.Let us define two rephasing-invariant quantitiesλf≡qf|H eff|D0,¯λ¯f≡p¯f|H eff|¯D0,(1.6)where the hadronic states f and¯f are common to the decay of D0(or¯D0).Even in the assumption of|q/p|=1,indirect CP violation can appear ifImλf−Im¯λ¯f=0.(1.7) Provided f is a CP eigenstate(i.e.,|¯f =±|f )and the decay is dominated by a single weak phase,then we have¯λ¯f=λ∗f.CP violation at the percent level has not been observed in experiments[7].But signals of O(10−3)are expected in some neutral D decays within the standard model,and those of O(10−2)cannot be ruled out in some channels beyond the standard model.Subsequently we shall highlight some typical signals of D0-¯D0mixing and CP violation which are likely to show up in weak decays of neutral D mesons.A systematic and compre-hensive study of this topic can be found in Ref.[6]and references therein.2Typical signals of D0-¯D0mixingFor simplicity and instruction,we assume∆D=0in the discussion of D0-¯D0mixing effects. This assumption should be safe both within and beyond the standard model,and it can be tested by detecting CP violation in the semileptonic decays of D0and¯D0mesons.A.Time-integrated measurementsForfixed target experiments or e+e−collisions at theΥ(4S)resonance,the produced D0 and¯D0mesons are incoherent.Knowledge of D0-¯D0mixing is expected to come from ratios of the wrong-sign to right-sign events of semileptonic D decays:R(D0phys→K+l−¯νl)R(¯D0phys→K+l−¯νl)≈r D(2.1)in the assumption made above.The Fermilab experiment E791gives r D<0.5%at the90% confidence level[2],the best model-independent limit on D0-¯D0mixing today.For aτ-charm factory running on theψ(3.77)resonance,coherent D0¯D0events with odd C-parity can be produced.If e+e−collisions take place at theψ(4.16)resonance,coherent D0¯D0events will be produced throughψ(4.16)→γ(D0¯D0)C−even orψ(4.16)→π0(D0¯D0)C−odd. Three types of joint decay modes are interesting for measuring D0-¯D0mixing:(D0phys¯D0phys)C−→(l±X∓)D(l±X∓)¯D,−→(K±π∓)D(l∓X±)¯D,−→(K±π∓)D(K±π∓)¯D,(2.2) where we have used the notations X+≡K+¯νl and X−≡K−νl.Note that D0→K+π−is a doubly Cabibbo-suppressed decay(DCSD).This effect is usually measured by the following ratio of decay rates:R DCSD≡ K+π−|H eff|D0R DCSD[y D cos(δKπ−φD)−x D sin(δKπ−φD)],T−int=R(l±X∓;l±X∓)CR(K±π∓;l∓X±)CR(K±π∓;K±π∓)CR[D0(t)→K−π+]R[¯D0(t)→K−π+]R[D0(t)→K−π+]=R DCSD+T+int(Γt)+r DR[¯D0(t)→K+π−]=R DCSD+T−int(Γt)+r D¯K0π0|H eff|D02,(2.6)0.60.81.01.21.41.61.8012345ΓtR [¯D0(t )→K L π0]R [D 0(t )→K S π0]Figure 2:Illustrative plot for changes of two D 0-¯D0mixing observables with proper time t ,where (a)x D =y D =0.05,φD =π/4(corresponding to the solid curves)and (b)x D =0.05,y D =0,φD =π/2(corresponding to the dark solid curves)have been taken.analogous to R DCSD defined above.Obviously R ′DCSD and R DCSD are comparable in magnitude.To a good degree of accuracy,the time-dependent decay rates of D 0(t )→K S,L +π0and ¯D 0(t )→K S,L +π0are independent of R ′DCSD [6]:R [¯D0(t )→K S π0]2+2(y D cos φD +x D sin φD )(Γt )+y 2D (Γt )2,R [¯D0(t )→K L π0]2−2(y D cos φD +x D sin φD )(Γt )+y 2D (Γt )2,(2.7)where a tiny CKM phase from the direct transition amplitude has been neglected.One cansee that the deviation of each of the above two observables from unity measures nonvanishing x D sin φD ,while the difference between them measures the magnitude of y D cos φD −x D sin φD .Thus some useful information about x D ,y D and φD should be achievable from the experimental study of those decay modes.We typically take (a)φD =π/4,x D =y D =0.05and (b)φD =π/2,x D =0.05,y D =0,to plot changes of R [¯D0(t )→K S,L +π0]/R [D 0(t )→K S,L +π0]with proper time t in Fig.2for the purpose of illustration.Finally it is worth pointing out that a comparison of the interference terms in (2.7)with T ±int in (2.4)can provide a model-independent constraint on the strong phase shift δKπ.3Typical signals of CP violationIt is expected that CP violation induced by D 0-¯D0mixing (i.e.,∆D )can manifest itself,ap-parently or indirectly,in all neutral D -meson decay modes.But this effect should be negligiblysmall in most cases.A constraint on∆D is possible through measuring the semileptonic decays of either incoherent or coherent D0and¯D0mesons.For example,R(¯D0phys→K−l+νl)−R(D0phys→K+l−¯νl)R(K−l+νl;K−l+νl)C+R(K+l−¯νl;K+l−¯νl)C=∆D(3.2) for both C-odd and C-even cases.In the following we shall pay main attention to the direct and indirect CP asymmetries in some nonleptonic D transitions,where∆D=0will be assumed.A.Time-integrated measurementsFor neutral D mesons decaying to a hadronic CP eigenstate f,the observables of direct CP violation in the decay amplitude and indirect CP violation from the interplay of decay and D0-¯D0mixing are expressed asA dir≡1−|ρf|21+|ρf|2,(3.3)whereρf≡ f|H eff|¯D0 / f|H eff|D0 .In the time-integrated measurements,the following CP asymmetries can be used to probe A dir and A ind:(a)For incoherent decays of D0and¯D0mesons,we haveR(D0phys→f)−R(¯D0phys→f)R(l−X+;f)C+R(l+X−;f)C ≈ A dir(C−odd)A dir+2x D A ind(C−even).(3.5)Clearly it is possible to distinguish between direct and indirect CP-violating signals,if the magnitude of A dir is comparable with that of x D A ind.(c)At theψ(4.16)resonance there may be a type of CP violation arising from the CP-forbidden decay channels.For example,R(f;f)C−oddR(K Sπ0;K Lπ0)≈R(K Lπ0;K Lπ0)If r D were close to its experimental upper bound andφD were enhanced by new physics,this signal could be measured at aτ-charm factory‡.Now we turn our attention to CP violation in neutral D decays to non-CP eigenstates. Again D0/¯D0→K±π∓can be taken as a good example for illustration.It is expected that only indirect CP violation appears in these four decay modes.We denote the signals as follows:A Kπ≡ R DCSD sinφD(y D sinδKπ+x D cosδKπ),(3.8)whereφD andδKπhave been defined before.If|y D|≪|x D|,as anticipated in some non-standard models[4,10],we arrive at A′Kπ≈−A Kπ.For incoherent D-meson decays,A Kπcan be measured from the decay-rate asymmetryR(¯D0phys→K+π−)−R(D0phys→K−π+)R(l+X−;K+π−)C−R(l−X+;K−π+)CR(l−X+;K+π−)CR(l+X−;K+π−)C4A′KπR(K−π+;K+π−)C −R(K−π+;K−π+)C‡In contrast with(3.7),there may be a similar CP-violating signal for B d decays to K S X c and K L X c on theΥ(4S)resonance,where X c=J/ψ,ψ′,ηc,η′c,etc[11].This signal is expected to be of O(10%)due to the large B0d-¯B0d mixing rate(x B≈0.7)and significant CP-violating phase(φB∼19◦−70◦)in the standard model,thus it should be detectable at the forthcoming B-meson factories.-0.8%-0.6%-0.4%-0.2%0.0%0.2%12345ΓtD 0(t )vs ¯D0(t )→K S π0D 0(t )vs ¯D0(t )→K L π0R [D 0(t )→f ]+R [¯D0(t )→f ]≈A dir +x D A ind (Γt ),(3.10)where A dir and A ind have been defined before.Taking D 0/¯D0→K S,L +π0for example,we obtain R [D 0(t )→K S π0]−R [¯D0(t )→K S π0]R [D 0(t )→K L π0]+R [¯D0(t )→K L π0]≈−2Re ǫK −x D sin φD (Γt )(3.11)in the assumption of ∆D =0.Here Re ǫK ≈1.6×10−3,signifying the CP asymmetry inducedby K 0-¯K 0mixing,cannot be neglected [12].Even if the x Dsin φD term is vanishingly small,the effect of Re ǫK is still detectable from the above decay modes.For the purpose of illustration,we take x D =0.01and φD =0.1to plot changes of the CP asymmetries (3.11)with proper time t in Fig.3.Indirect CP violation in neutral D -meson decays to hadronic non-CP eigenstates can beillustrated by taking D 0/¯D0→K ±π∓for example.Assuming ∆D =0,we have R [¯D0(t )→K +π−]−R [D 0(t )→K −π+]-0.10.10.30.50.7012345ΓtD 0(t )→K +π−vs¯D0(t )→K −π+¯D0(t )→K +π−vsD 0(t )→K −π+R [D 0(t )→K +π−]+R [¯D0(t )→K −π+]≈A ′Kπ2(Γt )+r DI would like to thank S.Pakvasa for inviting me to participate in this nice conference.I am grateful to A.I.Sanda for his encouragement and support,which make my participation realizable.This work was supported by the Japan Society for the Promotion of Science.References[1]See,e.g.,Proceedings of the Workshop on the Future of High Sensitivity Charm Experi-ments,Batavia,Illinois,1994,edited by D.M.Kaplan and S.Kwan(Fermilab Report No.94/190,Batavia,1994);Proceedings of the Workshop on the Tau-Charm Factory in the Era of B-Factory and CESR,Stanford,California,1994,edited by L.V.Beers and M.L.Perl(SLAC Report No.451,Stanford,1994);T.Liu,Ph.D.Thesis,Harvard University,Report No.HUHEPL-20(1995).[2]E791Collaboration,E.M.Aitala et al.,Phys.Rev.Lett.77(1996)2384;M.Purohit,in these proceedings.[3]E.Golowich,Report No.hep-ph/9701225(invited talk given at the4th KEK TopicalConference on Flavor Physics,29-31October,1996),to be published in Nucl.Phys.B (Proc.Suppl.).[4]E.Golowich,in these proceedings.[5]I.I.Bigi and A.I.Sanda,Phys.Lett.B171(1986)320;I.I.Bigi,in Proceedings of the Tau-Charm Factory Workshop,Standford,California,1989,edited by L.V.Beers(SLAC Report No.343,Stanford,1989),p.169.[6]Z.Z.Xing,Phys.Rev.D55(1997)196.[7]CLEO Collaboration,J.Bartelt et al.,Phys.Rev.D52(1995)4860;E687Collaboration,P.L.Frabetti et al.,Phys.Rev.D50(1994)R2953.[8]CLEO Collaboration,D.Cinabro et al.,Phys.Rev.Lett.72(1994)406;E791Collaboration,E.M.Aitala et al.,Report No.hep-ph/9608018(1996).[9]Z.Z.Xing,Phys.Lett.B372(1996)317.[10]T.E.Browder and S.Pakvasa,Phys.Lett.B383(1996)475;L.Wolfenstein,Phys.Rev.Lett.75(1995)2460;G.Blaylock,A.Seiden,and Y.Nir,Phys.Lett.B355(1995)555.[11]Z.Z.Xing,Report No.DPNU-97-16(invited talk given at the1997Shizuoka Workshopon Masses and Mixings of Quarks and Leptons,Shizuoka,March19-21,1997),to be published in the workshop proceedings;Z.Z.Xing,Phys.Rev.D53(1996)204.[12]Z.Z.Xing,Phys.Lett.B353(1995)313.。
审计学(英) 课件 第六章
sample of a population.
Auditor’s Responsibilities
• Reasonable Assurance Reasons: 2.Accounting presentations contain complex
estimates, which inherently involve uncertainty
• The purpose of an audit is to provide financial
statement users with an opinion by the auditor on whether the financial statements are presented fairly, in all material respects, in accordance with the applicable financial accounting framework.
impossible) for auditors to have responsibility for
finding all immaterial errors and fraud.
Auditor’s Responsibilities
• Reasonable Assurance Assurance is a measure of the level of certainty
and performing audits to detect unintentional
mistakes made by management and employees.
Auditor’s Responsibilities
• Auditor’s responsibilities for detecting material errors Mistakes in calculations, omissions, misunderstanding
Comments on the Characteristic Measurables of the Quark Mixing Matrix
PACS numbers: 12.15.Ff, 11.30.Er, 13.25.Hw
1
E-mail address: Xing@hep.physik.uni-muenchen.de
In the standard electroweak model, the 3×3 Cabibbo-Kobayashi-Maskawa (CKM) matrix V provides a natural description of quark mixing and CP violation [1,2]. Unitarity is the only but powerful constraint, imposed by the model itself, on V . This restriction is commonly expressed as two sets of orthogonality-plus-normalization conditions:
3
Im
∗ ∗ Vil Vjm Vim Vjl
= J
k,n=1
ǫijk ǫlmn .Fra bibliotek(2)
One can show that all the six unitarity triangles have the same area J/2, although their shapes are quite different (see Fig. 1 for illustration). Here the interesting point is that J 2 can be simply expressed in terms of three sides of each triangle:
3 3
小明因故意严重违反校规被学校处罚英语作文
小明因故意严重违反校规被学校处罚英语作文Title: Consequences of Deliberately Violating School Rules: A Case Study of Xiao MingIntroductionIn any educational institution, rules and regulations are put in place to ensure the smooth running of the school and the well-being of its students. When these rules are deliberately violated, there are bound to be consequences. In this essay, we will examine the case of Xiao Ming, a student who deliberately violated school rules and faced the repercussions.BackgroundXiao Ming is a 16-year-old student in a prestigious high school in the city. He was known to be a bright student, scoring top grades in his classes. However, Xiao Ming had a rebellious streak and often challenged authority figures, including his teachers and school administrators. Despite warnings and counseling sessions, Xiao Ming continued to flout the rules.Violation of School RulesOne day, Xiao Ming was caught smoking on school premises, a direct violation of the school's strict no-smoking policy. Inaddition, he was found to be in possession of alcohol, which is strictly prohibited on school grounds. When confronted by his teachers, Xiao Ming admitted to deliberately breaking the rules, claiming that he was "just having fun."Consequences of ViolationAs a result of his actions, Xiao Ming was summoned to a disciplinary hearing with the school's administration. After a thorough investigation, it was determined that Xiao Ming had indeed violated several school rules. The consequences were severe: Xiao Ming was expelled from the school and his parents were fined for his misconduct. In addition, his academic records were tarnished, making it difficult for him to enroll in another school.Lessons LearnedThe case of Xiao Ming serves as a cautionary tale for students who choose to ignore school rules. By deliberately violating the rules, Xiao Ming not only faced academic repercussions but also damaged his reputation and future prospects. It is important for students to understand that rules are put in place for a reason and must be followed to maintain order and discipline in the school community.ConclusionIn conclusion, the case of Xiao Ming highlights the consequences of deliberately violating school rules. As students, it is our responsibility to adhere to the rules set by our school authorities and respect the guidelines that are put in place for our benefit. By doing so, we can avoid unnecessary trouble and focus on our academic and personal growth. Let Xiao Ming's story serve as a lesson to us all.。
C++_编译器常见提示错误_相关解析
fatal error C1003:error count exceeds number;stopping compilation中文对照：（编译错误）错误太多，停止编译分析：修改之前的错误，再次编译fatal error C1004:unexpected end of file found中文对照：（编译错误）文件未结束分析：一个函数或者一个结构定义缺少“}”、或者在一个函数调用或表达式中括号没有配对出现、或者注释符“/*…*/”不完整等fatal error C1083:Cannot open include file:'xxx':No such file or directory中文对照：（编译错误）无法打开头文件xxx：没有这个文件或路径分析：头文件不存在、或者头文件拼写错误、或者文件为只读fatal error C1903:unable to recover from previous error(s);stopping compilation中文对照：（编译错误）无法从之前的错误中恢复，停止编译分析：引起错误的原因很多，建议先修改之前的错误error C2001:newline in constant中文对照：（编译错误）常量中创建新行分析：字符串常量多行书写error C2006:#include expected a filename,found'identifier'中文对照：（编译错误）#include命令中需要文件名分析：一般是头文件未用一对双引号或尖括号括起来，例如“#include stdio.h”error C2007:#define syntax中文对照：（编译错误）#define语法错误分析：例如“#define”后缺少宏名，例如“#define”error C2008:'xxx':unexpected in macro definition中文对照：（编译错误）宏定义时出现了意外的xxx分析：宏定义时宏名与替换串之间应有空格，例如“#define TRUE"1"”error C2009:reuse of macro formal'identifier'中文对照：（编译错误）带参宏的形式参数重复使用分析：宏定义如有参数不能重名，例如“#define s(a,a)(a*a)”中参数a重复error C2010:'character':unexpected in macro formal parameter list中文对照：（编译错误）带参宏的形式参数表中出现未知字符分析：例如“#define s(r|)r*r”中参数多了一个字符‘|’error C2014:preprocessor command must start as first nonwhite space中文对照：（编译错误）预处理命令前面只允许空格分析：每一条预处理命令都应独占一行，不应出现其他非空格字符error C2015:too many characters in constant中文对照：（编译错误）常量中包含多个字符分析：字符型常量的单引号中只能有一个字符，或是以“\”开始的一个转义字符，例如“char error='error';”error C2017:illegal escape sequence中文对照：（编译错误）转义字符非法分析：一般是转义字符位于''或""之外，例如“char error=''\n;”error C2018:unknown character'0xhh'中文对照：（编译错误）未知的字符0xhh分析：一般是输入了中文标点符号，例如“char error='E'；”中“；”为中文标点符号error C2019:expected preprocessor directive,found'character'中文对照：（编译错误）期待预处理命令，但有无效字符分析：一般是预处理命令的#号后误输入其他无效字符，例如“#!define TRUE1”error C2021:expected exponent value,not'character'中文对照：（编译错误）期待指数值，不能是字符分析：一般是浮点数的指数表示形式有误，例如123.456Eerror C2039:'identifier1':is not a member of'identifier2'中文对照：（编译错误）标识符1不是标识符2的成员分析：程序错误地调用或引用结构体、共用体、类的成员error C2041:illegal digit'x'for base'n'中文对照：（编译错误）对于n进制来说数字x非法分析：一般是八进制或十六进制数表示错误，例如“int i=081;”语句中数字‘8’不是八进制的基数error C2048:more than one default中文对照：（编译错误）default语句多于一个分析：switch语句中只能有一个default，删去多余的defaulterror C2050:switch expression not integral中文对照：（编译错误）switch表达式不是整型的分析：switch表达式必须是整型（或字符型），例如“switch("a")”中表达式为字符串，这是非法的error C2051:case expression not constant中文对照：（编译错误）case表达式不是常量分析：case表达式应为常量表达式，例如“case"a"”中“"a"”为字符串，这是非法的error C2052:'type':illegal type for case expression中文对照：（编译错误）case表达式类型非法分析：case表达式必须是一个整型常量（包括字符型）error C2057:expected constant expression中文对照：（编译错误）期待常量表达式分析：一般是定义数组时数组长度为变量，例如“int n=10;int a[n];”中n为变量，这是非法的error C2058:constant expression is not integral中文对照：（编译错误）常量表达式不是整数分析：一般是定义数组时数组长度不是整型常量error C2059:syntax error:'xxx'中文对照：（编译错误）‘xxx’语法错误分析：引起错误的原因很多，可能多加或少加了符号xxxerror C2064:term does not evaluate to a function中文对照：（编译错误）无法识别函数语言分析：1、函数参数有误，表达式可能不正确，例如“sqrt(s(s-a)(s-b)(s-c));”中表达式不正确2、变量与函数重名或该标识符不是函数，例如“int i,j;j=i();”中i不是函数error C2065:'xxx':undeclared identifier中文对照：（编译错误）未定义的标识符xxx分析：1、如果xxx为cout、cin、scanf、printf、sqrt等，则程序中包含头文件有误2、未定义变量、数组、函数原型等，注意拼写错误或区分大小写。
管理会计第14版（charles查尔斯）英文影印版课后答案
管理会计第14版（charles查尔斯）英⽂影印版课后答案COVERAGE OF LEARNING OBJECTIVESManagerial Accounting and the Business Organization1-A1 (10-15 min.)Because the accountant's duties are often not sharply defined, some of these answers could be challenged:1. Attention directing and problem solving. Budgeting involves makingdecisions about planned activities -- hence, aiding problem solving.Budgets also direct attention to areas of opportunity or concern --hence, directing attention. Reporting against the budget also has ascorekeeping dimension.2. Problem solving. Helps a manager assess the impact of a decision.3. Scorekeeping. Reports on the results of an operation. Could also beattention direction if scrap is an area that might require management decisions.4. Attention directing. Focuses attention on areas that need attention.5. Attention directing. Helps managers learn about the informationcontained in a performance report.6. Scorekeeping. The statement merely reports what has happened.7. Problem solving. The cost comparison is apparently useful becausethe manager wishes to decide between two alternatives. Thus, it aids problem solving.8. Attention directing. Variances point out areas where results differfrom expectations. Interpreting them directs attention to possiblecauses of the differences.9. Problem solving. Aids a decision about where the parts should bemade.10. Scorekeeping. Determining a depreciation schedule is simply anexercise in preparing financial statements to report the results ofactivities.1. Budgeted Actual DeviationsAmounts Amounts or Variances Room rental $ 140 $ 140 $ 0Food 800 1,008 208UEntertainment 600 600 0Decorations 220 190 30FTotal $1,760 $1,938 $178U2. Because of the management by exception rule, room rental andentertainment require no explanation. The actual expenditure forfood exceeded the budget by $208. Of this $208, $150 is explained by attendance of 15 persons more than budgeted (at a budget of $10 per person) and $58 is explained by expenditures above $10 per person.Actual expenditures for decorations were $30 less than the budget. If all desired decorations were purchased, the decorations committee should be commended for their savings.1-A3 (10 min.)All of the situations raise possibilities for violation of the integrity standard. In addition, the manager in each situation must address an additional ethical standard:1. The General Mills manager must respect the confidentiality standard.He or she should not disclose any information about the new cereal.2. Roberto must address his level of competence for the assignment. Ifhis supervisor knows his level of expertise and wants an analysisfrom a “layperson” point of view, he should do it. However, if thesupervisor expects an expert analysis, Roberto must admit his lackof competence.3. The objectivity standard should cause Helen to decline to omit theinformation from her budget. It is relevant information, and itsomission may mislead readers of the budget.Because the accountant’s duties are often not sharply defined, some of these answers could be challenged:1. Scorekeeping. Records events.2. Scorekeeping. Simply recording of what has happened.3. Problem solving. Helps a manager decide between alternatives.4. Attention directing. Directs attention to the use of overtime labor.5. Problem solving. Provides information to managers for decidingbetween alternatives.6. Attention directing. Directs attention to why nursing costs increased.7. Attention directing. Directs attention to areas where actual resultsdiffered from the budget.8. Problem solving. Helps the vice-president to decide which course ofaction is best.9. Scorekeeping. Records costs in the department to which theybelong.10. Scorekeeping. Records actual overtime costs.11. Attention directing. Directs attention to stores with either high or lowratios of advertising expenses to sales.12. Attention directing. Directs attention to causes of returns of the drug.13. Attention directing or problem solving, depending on the use of theschedule. If it is to identify areas of high fuel usage it is attentiondirecting. If it is to plan for purchases of fuel, it is problem solving. 14. Problem solving. Provides information for deciding between twoalternative courses of action.15. Scorekeeping. Records items needed for financial statements.1 & 2. Budget Actual VarianceSales $75,000 $74,860 $ 140UCosts:Fireworks $35,000 $39,500 $4,500ULabor 15,000 13,000 2,000FOther 8,000 8,020 20UProfit $17,000 $14,340 $2,660U3. The cost of fireworks was $4,500 ÷ $35,000 = 13% over budget. Didfireworks suppliers raise their prices? Did competition cause retailprices to be lower than expected? There should be someexplanation for the extra cost of fireworks. Also, the labor cost was$2,000 ÷ $15,000 =13% below budget. It would be useful to discover why this cost was saved. Both sales and other costs were very close to budget.1-B3 (10 - 15 min.)1. Treasurer. Analysts affect the company's ability to raise capital,which is the responsibility of the treasurer.2. Controller. Advising managers aids operating decisions.3. Controller. Advice on cost analysis aids managers' operatingdecisions.4. Controller. Divisional financial statements report on operations.Financial statements are generally produced by the controller'sdepartment.5. Treasurer. Financing the business is the responsibility of thetreasurer.6. Controller. Tax returns are part of the accounting process overseenby the controller.7. Treasurer. Insurance, as with other risk management activities, isusually the responsibility of the treasurer.8. Treasurer. Allowing credit is a financial decision.1-1 Decision makers within and outside an organization use accounting information for three broad purposes:1. Internal reporting to managers for planning and controllingoperations.2. Internal reporting to managers for special decision-making and long-range planning.3. External reporting to stockholders, government, and other interestedparties.1-2 The emphasis of financial accounting has traditionally been on the historical data presented in the external reports. Management accounting emphasizes planning and control purposes.1-3 The branch of accounting described in the quotation is management accounting.1-4 Scorekeeping is the recording of data for a later evaluation of performance. Attention directing is the reporting and interpretation of information for the purpose of focusing on inefficiencies of operation or opportunities for improvement. Problem solving presents a concise analysis of alternative courses of action.1-5 GAAP applies to publicly issued annual financial reports. Internal accounting reports are not restricted by GAAP.1-6 Yes, but it covers more than that. The Foreign Corrupt Practices Act applies to all publicly-held companies and covers the quality of internal accounting control as well as bribes and other matters.1-7 Users cannot easily observe the quality of accounting information. Thus, they rely on the integrity of accountants to be sure the information is accurate. Information that is unreliable is worthless, so if accountants do not have a reputation for integrity, the information they produce will not have value.1-8 Three examples of service organizations are banks, insurance companies, and public accounting firms. Such organizations tend to be labor intensive, have outputs that are difficult to define and measure, and have both inputs andoutputs that are difficult or impossible to store.1-9 Two considerations are cost-benefit balance and behavioral effects. Cost-benefit balance refers to how well an accounting system helps achieve management's goals in relation to the cost of the system. The behavioral consideration specifies that an accounting system should be judged by how it will affect the behavior (that is, decisions) of managers.1-10 Yes. The act of recording events has become as much a part of operating activities as the act of selling or buying. For example, cash receipts and disbursements must be traced, and receivables and payables must be recorded, or else gross confusion would ensue.1-11 A budget is a prediction and guide; a performance report is a tabulation of actual results compared with the budget; and a variance reconciles the differences between budget and actual.1-12 No. Management by exception means that management spends more effort on those areas that seem to be out of control and less on areas that are functioning as planned. This method is an efficient way for managers to decide where to put their time and effort.1-13 No. There is no perfect system of automatic control, nor does accounting control anything. Accounting is a tool used by managers in their control of operations.1-14 Information that is relevant for decisions about a product depends on the product's life-cycle stage. Therefore, to prepare and interpret information, accountants should be aware of the current stage of a product's life cycle.1-15 The six functions are: (1) research and development – generation and experimentation with new ideas; (2) product and service process design – detailed design and engineering of products; (3) production – use of resources to produce a product or service; (4) marketing - informing customers of the value and features of products or services; (5) distribution – delivering products or services to customers; and (6) customer service –support provided to customers.1-16 No. Not all of the functions are of equal importance to the success of a company. Measurement and reporting should focus on those functions that enable a company to gain and maintain a competitive edge.1-17 Line managers are directly responsible for the production and sale of goods or services. Staff managers have an advisory function – they support line managers.1-18 Management accountants are the information specialists, even in non-hierarchical companies. However, in such companies they are more directly involved with managers and are often parts of cross-functional teams.1- 19 A treasurer is concerned mainly with the company's financial matters, the controller with operating matters. In large organizations, there are sufficient activities associated with both financial and operating matters to justify two separate positions. In a small organization the same person might be both treasurer and controller.1-20 The four parts of the CMA examination are: (1) economics, finance, and management, (2) financial accounting and reporting, (3) management reporting, analysis, and behavioral issues, and (4) decision analysis and information systems.1-21 This is not true. About one-third of CEOs come from finance or accounting backgrounds. Accounting is excellent preparation for top management positions because accountants are often exposed to many parts of the company early in their careers.1-22 Changes in technology are affecting how accountants operate. They must be able to account for e-commerce transactions efficiently and safely, they often must integrate their accounting systems into ERP systems, and an increasing number are beginning to use XBRL to communicate information electronically.1-23 The essence of the just-in-time philosophy is the elimination of waste, accomplished by reducing the time products spend in the production process and trying to eliminate the time spent in processes that do not add value to the product.1-24 Moving tools and products that are in process from one location to another in a plant is an activity that does not add value to the product. So changing the plant layout to eliminate wasted movement and time improves production efficiency.1-25 The four major responsibilities are: (1) competence - develop knowledge; know and obey laws, regulations, and technical standards;and perform appropriate analyses, (2) confidentiality - refrain from disclosing or using confidential information, (3) integrity -avoid conflicts of interest, refuse gifts that might influence actions, recognize limitations, and avoid activities that might discredit the profession, and (4) objectivity - communicate information fairly, objectively, and completely, within confidentiality constraints.1-26 Standards do not always provide the needed guidance. Sometimes an action borders on being unethical, but it is not clearly an ethical violation. Other times two ethical standards conflict. In situations such as these, accountants must make ethical judgments.Typical activities associated with the treasurer function include:Provision of capitalInvestor relationsShort-term financingBanking and custodyCredits and collectionsInvestmentsRisk managementTypical activities associated with the controller function include:Planning for controlReporting and interpretingEvaluating and consultingTax administrationGovernment reportingProtection of assetsEconomic appraisal1-28 (5-10 min.)Activities 2, 4, 5, and 6 are primarily associated with marketing decisions. The management accountant would assist in these decisions as follows: Boeing Company’s pricing decision requires cost data relevant to the new method of distributing spare parts. /doc/0eb5703deefdc8d376ee329d.html will need to know the costs of the advertising program as well as the additional costs of other value chain functions resulting from increased sales. TexMex Foods will need to know the incremental revenues and incremental costs associated with the special order. Target Stores needs to know the impact on both revenues and costs of closing one of its stores.Activities 1, 7, and 8 are primarily associated with production decisions. The management accountant would assist in these decisions as follows. Porsche Motor Company needs an analysis of the costs associated with purchasing the part compared to the costs of making the part. Dell will need to know the costs of the training program and the savings associated with increased efficiencies in the setup and changeover activities. General Motors needs to know the costs and salvage values of the replacement equipment, the proceeds of the sale of the old equipment, and the operating savings associated with the use of the new equipment.1-30 (5 min.)1. Management 4. Management 7. Financial2. Management 5. Management3. Financial 6. Financial1. Performance ReportBudget Actual Variance Explanation Revenues $220,000 $228,000 $8,000 F Additional salesfrom newproducts* Advertising cost 15,000 16,500 (1,500) U New advertisingNet $6,500 F* From the New Products Report, seven new products were added. This exceeded the plan to add six.2.Factors that may not have been considered include:a.The costs of new products may have exceeded their price.b.Customer satisfaction with new products may not have been partof the new products report./doc/0eb5703deefdc8d376ee329d.html petitors’ reactions to the Starbucks store’s actions may not have been anticipated.d.External uncontrollable factors such as increases in operatingcosts, adverse weather, changes in the overall economy, newcompetitors entering the market, or key employee turnover mayhave decreased efficiency.1-32 (5 min.)1. Line, support 3. Staff, marketing 5. Staff, support2. Staff, support 4. Line, marketing 6. Line, productionMicrosoft is a company that most students will know and have some understanding of what functions its managers perform. Nevertheless, this may not be an easy exercise for those who have little knowledge of how companies operate.Research & development – Because software companies must continually come out with new products and upgrades to their current products this is a critical function for Microsoft. More than one-fourth of Microsoft’s operating expenses are devoted to R&D.Design of products, services, or processes – For Microsoft the design and R&D process probably overlap considerably. Product design is critical; process design is probably not. One essential part of design is beta testing – that is, field testing of new software. This quality-control step is essential to prevent customer dissatisfaction with new products.Production – Microsoft produces disks and CD-ROMs and the manuals and packaging to go with them. However, they are increasingly delivering software over the Internet, which takes an initial process design and then few resources. It is not likely a major focus for Microsoft.Marketing – Microsoft spends more on sales and marketing than on any other operating expense. Increasing competition in software sales makes marketing essential to the company’s future. This function includes advertising and direct marketing activities, but it also includes activities of the company’s sales force. Distribution – This function is becoming simpler for Microsoft as it delivers more and more software over the Internet. Although the company must stay abreast of competitors in delivery methods, this is not likely to create a major competitive advantage or disadvantage for Microsoft.Customer service – Customer service is important, but Microsoft tries to minimize its costs in this area by product design –making things work right without needing deep computer expertise. Still, poor customer service can severely impact a company, so Microsoft must attend to it.Support functions – Most of the time these are not a major focus. There is one exception recently for Microsoft. Legal support has been front and center. The very future of the company was based on court judgments for which good legal support was essential.The management accountant's major purpose is to provide information that helps line managers in making decisions regarding the planning and controlling of operations. The accountant supplies information for scorekeeping, attention directing, and problem solving. In turn, managers use this and other information for routine and non-routine decisions and for evaluating subordinates and the performance of sub-parts of the organization. Management accountants must walk a delicate line between (1) making sure that managers are properly using the pertinent information and (2) making sure that the managers, not the accountants, are doing the actual managing.Other costs of a poor ethical environment include legal costs and costs due to high employee turnover. Other benefits of a good ethical environment include low employee turnover, low loss from internal theft, and improved customer satisfaction resulting from better quality and service (that result from a more productive work environment).1-36(5 min.)There are numerous examples.“You understand how important it is to record this sale before year end, don’t you?”“Doing it this way is common for all companies in our business, so don’t worry!”“Trust me, the inventory is at the warehouse.”This problem can form the basis of an introductory discussion of the entire field of management accounting.1. The focus of management accounting is on helping internal users tomake better decisions, whereas the focus of financial accounting ison helping external users to make better decisions. Managementaccounting helps in making a host of decisions, including pricing,product choices, investments in equipment, making or buying goods and services, and manager rewards.2. Generally accepted accounting standards or principles affect bothinternal and external accounting. However, change in internalaccounting is not inhibited by generally accepted principles. Forexample, if an organization wants to account for assets on the basisof replacement costs for internal purposes, no outside agency canprohibit such accounting. Of course, this means that organizationsmay have to keep more than one set of records. There is nothingimmoral or unethical about having multiple sets of books, but theyareexpensive. Accounting data are commodities, just like butter or eggs.Innovations in internal accounting systems must meet the samecost-benefit tests that other commodities endure. That is, theirperceived increases in benefits must exceed their perceivedincreases in costs. Ultimately, benefits are measured by whetherbetter decisions are forthcoming in the form of increased net profitsor cost savings.3. Budgets, the formal expressions of management plans, are a majorfeature of management accounting, whereas they are not asprominent in financial accounting. Budgets are major devices forcompelling and disciplining management planning.4. An important use of management accounting information is theevaluation of performance, which often takes the form of comparisonof actual results against budgets, providing incentives and feedback to improve future decisions.5.Accounting systems have an enormous influence on the behavior ofindividuals affected by them. Management accounting is moreconcerned with the likely behavioral effects of various accountingalternatives that may be adopted than is financial accounting.1-38(10 min.)The main point of this question is that cost information is crucial for decisions regarding which products and services should be emphasized or de-emphasized. The incentives to measure costs precisely are far greater when flat fees are being received instead of reimbursements of costs.Note, too, that nonprofit organizations and profit-seeking organizations have similar desires regarding management accounting. Accountability is now in fashion for many purposes, including justification of prices, cost control, and response to criticisms by investors (whether they be donors, taxpayers, or others).When somebody's money is at stake, accounting systems get much love and attention. In a survey of 550 hospitals, hospital financial executives said that improved cost accounting systems "are crucial to responding to changes in hospital payment mechanisms and that better cost information is essential for more profitable and efficient operations." Hospitals will increasingly identify costs by product (type of case), not just by departments.1-39 (10 min.)Paperwork and systems often seem to become ends in themselves. However, the rationale that should underlie systems design is the cost-benefit philosophy or approach that is implied in the quotation. The aim is to get the managers and their subordinates collectively to make better decisions under one system versus another system -- for a given level of costs. Marks & Spencer should look at each of the management accounting reports it produces with an eye toward how it helps managers make better decisions. Does it provide needed scorekeeping? Does it direct attention to aspects of operations that might need altering? Does it provide information for specific management decisions? These types of questions will help identify the benefit of the information in the report.Then the company must consider the cost – not just the cost of collecting the data and preparing the reports, but the cost of educating managers to use the information and the cost of the time to read, digest, and act on the information. Too much information may be costly because it makes it time-consuming (and thus costly) to sift through the reams of information to find the few items that are important. And one cost may be the loss of important information because the total volume of information makes it too difficult to ferret out the important items.1-40(10 min.) Financial information is important in all companies. But how managers get and use financial information can differ depending on the culture and philosophies of the company.Top executives of a company often represent a functional area that is critical to the comparative economic advantage of the company. If technology is crucial, engineers generally hold important executive positions. If marketing differentiates the company from others, marketing executive s usually dominate. But regardless of the source of a company’s competitive advantage, its success will eventually be measured in economic terms. They must attend to financial aspects to thrive and often even to survive.Management accountants must work with the dominant managers in any organization. The modern trend toward use of cross-functional teams places management accountants at the center of the action regardless of what type of managers and executives dominate. Most companies realize that there is a financial dimension to almost every major decision, so they want the financial experts, management accountants, involved in the decisions. But to be accepted as an important part of these teams, the management accountants must know how to help managers in various functional areas. In General Mills, if accountants can’t talk the language of marketing, they will not have great influence. In ArvinMeritor, if they do not understand the information needs of engineers they will not provide value.1-41(10-15 min.)1. Boeing's competitive environment and manufacturing processeschanged greatly during the 1990s. An accounting system that served them well in their old environment would notnecessarily be optimal in the 2000s. Boeing's management probably thought that changes in the accounting system were necessary to produce the kind of information necessary to remain competitive.2. A cost-benefit criterion was probably used. Boeing's management maynot have quantified the costs and the benefits, but they certainlyassessed whether the new system would help decisions enough towarrant the cost of the system.Many of the benefits of a better accounting system are hard to measure.They affect many strategic decisions of an organization. Withoutaccurate product costs, management will find it difficult to assess the consequences of their decisions. An accurate accounting system will help to price airplanes and other products competitively.3. More accurate product costs will usually result in better managementdecisions. But if the cost of the accounting system that produces the more accurate costs is too high, it may be best to forego the increased accuracy. The benefit of better decisions must exceed the added cost of the system for a change to be desirable.。
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Standard Model (SM). In fact new effects could appear in a relevant way in the heavy quark loops which are at the core of the mechanism allowing CP violation in the decay. In the kaon sector the most promising places, besides ε′/ε, where this kind of contributions could play some role are the rates of GIM suppressed rare decays 6 and the charge asymmetry between charged kaons. In particular in K → 3π this asymmetry could give a strong qualitative indication of the validity of the CKM description of the direct CP violation or the existence of possible sources outside of this paradigm. Quantitative tests or predictions are, at the moment, very difficult from a theoretical point of view due to the complexity of the calculation involving non-perturbative hadronic effects. As soon as the intense theoretical efforts to improve the understanding of this sector of the particle interactions will produce tools to make reliable predictions, the experimental measurements could also be used as strong quantitative test.
g(π±π0π0) = 0.638 ± 0.020 g(π±π+π−) = −0.2154 ± 0.0035
(3)
and (|h|, |k| ≪ |g|). A difference between g+ and g−, the linear slopes in the K+ and K− decay,
From an experimental point of view, the easiest way to look for any possible differences between K+ and K− decay into three pions is to compare the shape of the Dalitz plot distribution instead of the decay rates. Exploiting the small Q value of the K → 3π decay it’s possible to use a polynomial expansion of the matrix element b:
definition:
u=
(s3 − s0) m2π
=
2mK
mK
/3 − m2π
E3∗
,v=
(s2 − s1) m2π
=
2mK
E1∗ − E2∗ m2π
.
(2)
where si = (pK − pi)2, being pK and pi the kaon and the pions (with i = 1, 2, 3 and i = 3 for the “odd” pion) four-momenta, s0 = (s1 + s2 + s3)/3, and mK, mπ the kaon and charged pion mass, respectively. The present value 8 for the linear slope c appearing in (1) are, for the two possible decay mode:
aOn behalf of NA48/2 Collaboration: Cambridge, CERN, Chicago, Dubna, Edinburgh, Ferrara, Firenze, Mainz, Northwestern, Perugia, Pisa, Saclay, Siegen, Torino, Vienna.
searched for the asymmetry in “neutral” and “charged” mode as summarized in tab.1 . The sensitivity reached so far is at level of few 10−3, dominated by the systematic uncertainties. The main goal of the NA48/2 experiment is to reach the sensitivity of 10−4 both in “neutral” and in
|M (u, v)|2 ∼ 1 + gu + hu2 + kv2 + ... ,
(1)
where g,h,k are called linear and quadratic slope parameters and where the Lorentz invariant Dalitz plot parameters 8 u and v are related to the energy (Ei∗) of “odd” and “even” pion (i.e. the unpaired pion and the same sign two pions, respectively) in the center of mass, through the
represents a signal of direct CP violation. This can be formalized defining the CP violating
parameter Ag as:
Ag
=
g+ g+
− g− + g−
∼∆g 2g,源自(4)where ∆g = g+−g− and g is the average between g+ and g−. In the SM framework the prediction of the Ag value is very difficult due to hadronic effects contribution, but all the calculations 9 are in the range between 10−6 and few 10−5, both in the neutral (the K± → π±π0π0) and in the charged (the K± → π±π+π−) decay mode. Calculations involving models beyond the SM allow for an enhancement up to the level of few 10−4. Several experiments in the past have
arXiv:hep-ex/0605052 v1 15 May 2006
NEW RESULTS ON DIRECT CP VIOLATION IN CHARGED KAON DECAYS BY NA48/2
G. LAMANNAa Department of Physics & INFN Pisa, 3 Largo Pontecorvo,
“charged” mode, covering the gap existing between the experimental results and the “beyond