本科毕业设计外文文献翻译
本科毕业论文外文翻译【范本模板】
本科毕业论文外文翻译外文译文题目:不确定条件下生产线平衡：鲁棒优化模型和最优解解法学院：机械自动化专业：工业工程学号: 201003166045学生姓名: 宋倩指导教师：潘莉日期: 二○一四年五月Assembly line balancing under uncertainty: Robust optimization modelsand exact solution methodÖncü Hazır , Alexandre DolguiComputers ＆Industrial Engineering，2013,65：261–267不确定条件下生产线平衡：鲁棒优化模型和最优解解法安库·汉泽，亚历山大·多桂计算机与工业工程，2013，65：261–267摘要这项研究涉及在不确定条件下的生产线平衡，并提出两个鲁棒优化模型。
假设了不确定性区间运行的时间。
该方法提出了生成线设计方法,使其免受混乱的破坏。
基于分解的算法开发出来并与增强策略结合起来解决大规模优化实例.该算法的效率已被测试,实验结果也已经发表。
本文的理论贡献在于文中提出的模型和基于分解的精确算法的开发.另外，基于我们的算法设计出的基于不确定性整合的生产线的产出率会更高，因此也更具有实际意义。
此外,这是一个在装配线平衡问题上的开创性工作,并应该作为一个决策支持系统的基础。
关键字：装配线平衡；不确定性; 鲁棒优化；组合优化；精确算法1.简介装配线就是包括一系列在车间中进行连续操作的生产系统。
零部件依次向下移动直到完工。
它们通常被使用在高效地生产大量地标准件的工业行业之中。
在这方面，建模和解决生产线平衡问题也鉴于工业对于效率的追求变得日益重要。
生产线平衡处理的是分配作业到工作站来优化一些预定义的目标函数。
那些定义操作顺序的优先关系都是要被考虑的,同时也要对能力或基于成本的目标函数进行优化。
就生产（绍尔，1999）产品型号的数量来说，装配线可分为三类：单一模型（SALBP）,混合模型(MALBP）和多模式（MMALBP）。
毕业论文(设计)外文文献翻译及原文
金融体制、融资约束与投资——来自OECD的实证分析R．SemenovDepartment of Economics，University of Nijmegen，Nijmegen（荷兰内梅亨大学，经济学院）这篇论文考查了OECD的11个国家中现金流量对企业投资的影响.我们发现不同国家之间投资对企业内部可获取资金的敏感性具有显著差异,并且银企之间具有明显的紧密关系的国家的敏感性比银企之间具有公平关系的国家的低.同时，我们发现融资约束与整体金融发展指标不存在关系.我们的结论与资本市场信息和激励问题对企业投资具有重要作用这种观点一致，并且紧密的银企关系会减少这些问题从而增加企业获取外部融资的渠道。
一、引言各个国家的企业在显著不同的金融体制下运行。
金融发展水平的差别(例如，相对GDP的信用额度和相对GDP的相应股票市场的资本化程度），在所有者和管理者关系、企业和债权人的模式中，企业控制的市场活动水平可以很好地被记录.在完美资本市场,对于具有正的净现值投资机会的企业将一直获得资金。
然而，经济理论表明市场摩擦，诸如信息不对称和激励问题会使获得外部资本更加昂贵，并且具有盈利投资机会的企业不一定能够获取所需资本.这表明融资要素，例如内部产生资金数量、新债务和权益的可得性，共同决定了企业的投资决策.现今已经有大量考查外部资金可得性对投资决策的影响的实证资料（可参考，例如Fazzari（1998）、 Hoshi(1991)、 Chapman（1996）、Samuel(1998））.大多数研究结果表明金融变量例如现金流量有助于解释企业的投资水平。
这项研究结果解释表明企业投资受限于外部资金的可得性。
很多模型强调运行正常的金融中介和金融市场有助于改善信息不对称和交易成本，减缓不对称问题,从而促使储蓄资金投着长期和高回报的项目,并且提高资源的有效配置（参看Levine（1997)的评论文章）。
因而我们预期用于更加发达的金融体制的国家的企业将更容易获得外部融资.几位学者已经指出建立企业和金融中介机构可进一步缓解金融市场摩擦。
本科毕业设计(论文)外文翻译基本规范
本科毕业设计（论文）外文翻译基本规范一、要求1、与毕业论文分开单独成文。
2、两篇文献。
二、基本格式1、文献应以英、美等国家公开发表的文献为主（Journals from English speaking countries）。
2、毕业论文翻译是相对独立的，其中应该包括题目、作者（可以不翻译）、译文的出处（杂志的名称）（5号宋体、写在文稿左上角）、关键词、摘要、前言、正文、总结等几个部分。
3、文献翻译的字体、字号、序号等应与毕业论文格式要求完全一致。
4、文中所有的图表、致谢及参考文献均可以略去，但在文献翻译的末页标注：图表、致谢及参考文献已略去(见原文)。
（空一行，字体同正文）5、原文中出现的专用名词及人名、地名、参考文献可不翻译，并同原文一样在正文中标明出处。
二、毕业论文（设计）外文翻译（一）毕业论文（设计）外文翻译的内容要求外文翻译内容必须与所选课题相关，外文原文不少于6000个印刷符号。
译文末尾要用外文注明外文原文出处。
原文出处：期刊类文献书写方法：[序号]作者（不超过3人，多者用等或et al表示）.题（篇）名[J].刊名（版本）,出版年，卷次（期次）：起止页次.原文出处：图书类文献书写方法：[序号]作者.书名[M].版本.出版地：出版者,出版年.起止页次.原文出处：论文集类文献书写方法：[序号]作者.篇名[A].编著者.论文集名[C]. 出版地：出版者，出版年.起止页次。
要求有外文原文复印件。
（二）毕业论文（设计）外文翻译的撰写与装订的格式规范第一部分：封面1.封面格式:见“毕业论文（设计）外文翻译封面”。
普通A4纸打印即可。
第二部分：外文翻译主题1.标题一级标题，三号字，宋体，顶格，加粗二级标题，四号字，宋体，顶格，加粗三级标题，小四号字，宋体，顶格，加粗2.正文小四号字，宋体。
第三部分：版面要求论文开本大小：210mm×297mm（A4纸）版芯要求：左边距：25mm，右边距：25mm，上边距：30mm，下边距：25mm，页眉边距：23mm，页脚边距：18mm字符间距：标准行距：1.25倍页眉页角：页眉的奇数页书写—浙江师范大学学士学位论文外文翻译。
浙江大学本科毕业论文外文文献翻译
核准通过，归档资料。
未经允许，请勿外传!浙江大学本科毕业论文外文文献翻译The influence of political connections on the firm value of small and medium-sized enterprises in China政治关联在中国对中小型企业价值的影响1摘要中小型企业的价值受很多因素的影响,比如股东、现金流以及政治关联等.这篇文章调查的正是在中国政治关联对中小型企业价值的影响。
通过实验数据来分析政治关联对企业价值效益的影响.结果表明政府关联是关键的因素并且在中国对中小型企业的价值具有负面影响。
2重要内容翻译2。
1引言在商业界,有越来越多关于政治关联的影响的经济研究。
它们发现政治关联能够帮助企业确保有利的规章条件以及成功获得资源，比如能够最终提高企业价值或是提升绩效的银行贷款，这种政治关联的影响在不同的经济条件下呈现不同的效果。
在高腐败和法律制度薄弱的国家，政治关联对企业价值具有决定性因素1的作用.中国由高度集权的计划经济向市场经济转变，政府对市场具有较强的控制作用，而且有大量的上市企业具有政治关联。
中小型企业发展的很迅速，他们已经在全球经济环境中变得越来越重要。
从90年代起, 政治因素对中国的任何规模的企业来说都变得越来越重要,尤其是中小型企业的价值。
和其他的部门相比较，中小型企业只有较小的现金流，不稳定的现金流且高负债率.一方面，中小型企业改变更加灵活；另一方面,中小型企业在由于企业规模以及对银行来说没有可以抵押的资产，在筹资方面较为困难。
企业如何应对微观经济环境和政策去保证正常的企业活动，并且政治关联如何影响企业价值？这篇论文调查政治关联和企业价值之间的联系,并且试图去研究企业是否可以从政治关联中获利提升企业价值。
2.2定义这些中小型企业之所以叫中小型企业，是和管理规模有关。
对这些小企业来说，雇员很少，营业额较低,资金一般由较少的人提供,因此，通常由这些业主直接管理企业。
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。
山东建筑大学本科毕业设计说明书外文文献及翻译格式模版1.doc
山东建筑大学本科毕业设计说明书外文文献及翻译格式模版1附件3：（本科毕业论文）文献、资料题目：院（部）专班姓名：张三学号：指导教师：张九光翻译日期：2005.6.30，the National Institute of Standards and Technology (NIST) has been working to develop a new encryption standard to keep government information secure ．The organization is in the final stages of an open process of selecting one or more algorithms ，or data-scrambling formulas ，for the new Advanced Encryption Standard (AES) and plans to make adecision by late summer or early fall ．The standard is slated to go into effect next year ．AES is intended to be a stronger ，more efficient successor to Triple Data Encryption Standard (3DES)，which replaced the aging DES ，which was cracked in less than three days in July 1998．“Until we have the AES ，3DES will still offer protection for years to come ．So there is no need to immediately switch over ，”says Edward Roback ，acting chief of the computer security division at NIST and chairman of the AES selection committee ．“What AES will offer is a more efficient algorithm ．It will be a federal standard ，but it will be widely implemented in the IT community ．”According to Roback ，efficiency of the proposed algorithms is measured by how fast they can encrypt and decrypt information ，how fast they can present an encryption key and how much information they can encrypt ．The AES review committee is also looking at how much space the algorithm takes up on a chip and how much memory it requires ．Roback says the selection of a more efficient AES will also result in cost savings and better use of resources ．“DES w as designed for hardware implementations ，and we are now living in a world of much more efficient software ，and we have learned an awful lot about the design of algorithms ，”says Roback ．“When you start multiplying this with the billions of implementations done daily ，the saving on overhead on the networks will be enormous ．”……山东建筑大学毕业设计（或毕业论文，二选一）外文文献及译文- 1 -以确保政府的信息安全。
本科毕业设计外文文献翻译
（Sheaｒ waｌl ｓt ｒuctural desigｎ ofh ｉgh-ｌev ｅl fr ａmeworkＷｕ Jiche ｎgＡbstract ： In t ｈis pape ｒ the basic c ｏｎcepts of ｍａn ｐow ｅr ｆｒom th ｅ ｆra ｍｅ sh ｅａr w ａｌl str ｕc ｔｕｒｅ, analy ｓis of the ｓtruct ｕr ａｌ des ｉgn ｏf th ｅ c ｏnt ｅnt ｏｆ t ｈe fr ａme she ａr wall, in ｃｌudi ｎg the ｓeism ｉc wa ｌl she ａr spa本科毕业设计外文文献翻译学校代码： 10128学 号：题 目：Shear wall structural design of high-level framework 学生姓名： 学 院：土木工程学院 系 别：建筑工程系 专 业：土木工程专业（建筑工程方向） 班 级：土木08-（5）班 指导教师： (副教授)ｎratiｏdesign, ａnd a concrｅtｅｓtruｃtuｒe in thｅmｏst co ｍmonｌy useｄframe shear walｌstｒｕcturｅtｈｅdesign of p ｏiｎｔs to note.Keyworｄs: cｏncrｅｔｅ; fｒaｍｅshｅａｒwall sｔｒucｔｕre；hiｇh－risｅbuildｉｎｇsThe wall is aｍoｄern high－rｉｓe buiｌdiｎgs is an iｍpo ｒｔant buiｌdinｇconｔｅnt, the ｓize of thｅfraｍe sheａr wall must comｐly with buildｉng reguｌａtｉons. The pｒｉnｃipｌe is ｔhat the largeｒsｉzｅbｕt the thｉｃknessｍuｓt ｂｅsmaller gｅoｍetric featｕrｅｓshoｕlｄｂe ｐｒeｓented ｔo the pｌatｅ,ｔｈe forｃe is close to cylｉndrｉcal.Ｔhe waｌl sｈｅar wa ｌl strｕｃｔure ｉs a flaｔcomｐonent. Itｓeｘposure to tｈe force aｌoｎg ｔhe ｐlane leｖｅl of theｒole ofｓｈear and momｅｎt, must also take ｉｎtｏａccounｔthe veｒｔical preｓsure.Opeｒate unｄer thｅcomｂiｎed actｉｏn oｆbenｄing momeｎts and axial force aｎｄsheａr forcｅbｙthe caｎtilｅｖｅr deep beａm uｎder ｔｈe acｔion of the force leveｌｔo lｏo ｋinto ｔｈe bottom mouｎted on ｔhe basｉs of. Sheaｒｗaｌl ｉｓdiｖidｅｄinｔo a whole walｌand ｔheａssoｃiated ｓｈeａr wall in thｅactual project,a wholｅwａlｌfor ｅxａmpl ｅ, suｃh as ｇenｅraｌhｏusiｎｇｃonstｒuction in tｈe gablｅｏr fish bｏne strｕcture ｆｉlｍwａｌls ａnd small opｅningｓwall.Cｏupled Sｈeａr ｗalls are ｃonnｅcted bｙｔhｅcｏupｌing ｂeam shｅａr wall.Buｔｂecause tｈeｇｅnerａlｃｏupling beaｍstｉｆfness is less thaｎｔhe wall stiｆfnｅsｓof the lｉmbs，ｓｏ. Wａlｌliｍb aｌonｅis obviｏus.The ｃｅntral beam of tｈeｉnflｅｃtion pｏｉnｔtｏpay aｔtenｔiｏｎto tｈeｗaｌl pressｕre thａn the limiｔs of the lｉmb axis. Will forｍa shortｗiｄe beａms，widｅcolｕmn wａll liｍｂｓhear wａll ｏpｅnings toｏlarge ｃomｐonｅnt aｔbothｅn ｄs ｗith jｕst the domain of vａｒiabｌe crosｓ－ｓecｔｉon ro ｄin ｔhe intｅrｎａｌforcｅｓｕnder tｈｅaｃtioｎof maｎy Ｗalｌlｉmb iｎflｅcｔion point Ｔhｅｒeｆoｒe, ｔhe cａｌcula ｔions ａｎd consｔruction sｈouldAccordinｇtｏappｒoxiｍａｔe tｈe framｅstｒucｔure to ｃonsideｒ.Tｈe desｉｇｎof ｓhｅａr walls ｓhoulｄbe based on the cｈａractｅrisｔics ｏf ａvａｒｉｅty oｆwall itseｌｆ,ａnd dｉfferｅnｔmeｃhanical ch ａrａcteｒisｔｉcｓand requireｍents,wall oｆthｅinternａｌforceｄistrｉbutｉon and failurｅmoｄｅs ｏf sｐecific and cｏmprehensive ｃonｓideration of the design rｅinｆorcemｅnt aｎd stｒuctural measｕres. Ｆrame sｈear wall ｓｔrｕctuｒe deｓiｇn is to cｏｎsider the ｓtructｕre of the oｖerall ａnａｌysis for ｂoｔh dｉrecｔｉｏｎsｏｆthｅhｏrｉzontal and vｅrtiｃalｅfｆects. Oｂtain thｅinternal force ｉs reｑuirｅd in ａccｏrdancｅｗｉｔｈtｈe bias or paｒtｉal ｐull normal sｅcｔｉon forｃｅｃaｌculatiｏn.The waｌl strｕcture oｆtheｆｒame sｈear ｗall ｓｔructural dｅsign of ｔhe coｎtent frame hｉgh-rise buildings, in ｔhe actual ｐrｏjeｃｔiｎｔhｅuse of thｅｍoｓt seisｍic ｗａlls have suffiｃient quantitｉeｓto meｅt ｔheｌｉmitsｏf the lａyer displacement, the loｃation iｓｒelａtiｖely flexiblｅ. Seiｓmic wａll for cｏntinuous layout，ｆulｌ-length ｔhroｕgh．Should bｅdesigned to avoid the waｌl mutaｔioｎs ｉn limb ｌｅｎgth and alignment is noｔuｐａnd down the ｈolｅ. The samｅtｉme．Tｈe inｓide of ｔhe hole marginｓcｏlｕｍｎshｏｕld not ｂｅｌｅssｔhan３00mm ｉｎordｅｒtｏguaraｎteｅtheｌengtｈof the colｕｍn ａs the edgｅof tｈe coｍponent and constｒａiｎt eｄgｅcｏｍponeｎts．Thｅbi-direc ｔiｏnal laｔerａl forｃe ｒesiｓting strucｔurａl fｏrm of verticａl aｎｄhorｉzontaｌwalｌcoｎnected.Eａｃh ｏｔhｅr as ｔhe ａffiｎiｔｙof the shｅar wall. Ｆor ｏnｅ, two seismic frａme sｈe ａr ｗalｌｓ,ｅｖen beam highｒatio ｓhould noｔgreateｒthan 5 aｎd a height of nｏt less thaｎ400mm.Midline colｕmnａnd beａmｓ,wall ｍｉdline shouｌdｎoｔbe greaｔer tha ｎthe ｃoｌｕmｎwidｔｈof1/4，ｉn ordｅr ｔｏreｄuce thｅtoｒsional eｆfect of the sｅiｓmｉｃacｔion ｏnｔｈｅｃolｕmn．Oｔhｅrwｉsｅcan be taken tｏstrengthｅn theｓtirruprａｔｉo iｎｔhe cｏlｕmn tｏmake ｕp.If thｅshear wａｌl sheａｒsｐａn ｔhａnｔhe ｂig twｏ. Ｅveｎthe beａｍcro ｓs-heｉｇht ratiｏgreateｒthan 2.5, ｔhen tｈe design presｓｕｒe ｏf thｅｃｕt shoulｄnoｔmａkｅａｂig 0.2. Howevｅｒ, ｉf the sheａｒwallｓheａr sｐａｎｒatiｏof ｌess than two couｐlinｇｂeａms sｐan of ｌeｓs than ２．5, then the shear coｍｐres ｓiｏn rａｔiｏis noｔgreaｔer thａn 0.15. Thｅｏther haｎｄ，ｔhe bｏttom oｆthe fraｍe ｓhｅar walｌstructure ｔo enhａnce tｈｅdｅsign sｈould ｎoｔbe leｓs thaｎ２０0mmａnd noｔlesｓthaｎstorey 1/１6，othｅｒｐaｒtｓｓhｏulｄnot be lｅss than 160mm ａnd ｎｏt ｌｅss thaｎｓtoｒey １/20. Arounｄthe wall of the frame ｓhｅar ｗall strucｔure sｈｏulｄbe set ｔo the beａm or dark bｅamａnd the sｉｄe columｎｔｏform a borｄｅr. Ｈoｒizｏntａl ｄｉｓtrｉbuｔioｎoｆsｈear waｌls cａn from the sheａr effect，tｈｉs design wｈen ｂuilｄｉng higｈｅr longeｒor fｒaｍｅｓtructｕre reinfoｒcｅment shｏuld be aｐprｏpｒiatelｙincｒeａｓed, ｅspｅcｉａlｌy in the sｅnｓitivｅｐarts of the beam pｏsition ｏr teｍperaｔuｒe, stiffnｅsｓchａnge is besｔappｒopriatｅly increased, ｔｈeｎcｏnsidｅration sｈoulｄbe ｇｉveｎｔo the wａlｌvertｉcaｌreiｎforｃemeｎt,becaｕse ｉt is mａinly fｒom the bｅnding efｆecｔ, aｎｄtake in ｓome ｍｕlti-ｓtorｅｙshｅａｒｗａll structuｒereinforcｅｄreｉnｆorceｍent rate -likｅlｅsｓconｓtｒained edgｅｏｆｔhｅcomｐonent or components reinforｃemeｎt of thｅedge ｃomｐｏnent.Referｅnces: [1 sad Hａyaｓhi,He Yaming. Ｏn the shorｔshｅar ｗall ｈigh-riｓe bｕilｄinｇｄesign ［J]．Kｅｙｕaｎ, 2008, (O2).高层框架剪力墙结构设计吴继成摘要: 本文从框架剪力墙结构设计的基本概念人手, 分析了框架剪力墙的构造设计内容, 包括抗震墙、剪跨比等的设计, 并出混凝土结构中最常用的框架剪力墙结构设计的注意要点。
内部控制外文文献及翻译
中文4500字本科生毕业设计（论文）外文原文及译文所在系管理系学生姓名郭淼专业会计学班级学号指导教师2013年6月外文文献原文及译文Internal ControlEmergence and development of the theory of the evolution of the internal controlInternal control in Western countries have a long history of development, according to the internal control characteristics at different stages of development, the development of internal control can be divided into four stages, namely the internal containment phase, the internal control system phase, the internal control structure phase, overall internal control framework stage.Internal check stages: infancy internal controlBefore the 1940s, people used to use the concept of internal check. This is the embryonic stage of internal control. "Keshi Accounting Dictionary" definition of internal check is "to provide effective organization and mode of operation, business process design errors and prevent illegal activities occur. Whose main characteristic is any individual or department alone can not control any part of one or the right way to conduct business on the division of responsibility for the organization, each business through the normal functioning of other individuals or departments for cross-examination or cross-control. designing effective internal check to ensure that all businesses can complete correctly after a specified handler in the process of these provisions, the internal containment function is always an integral part. "The late 1940s, the internal containment theory become important management methods and concepts. Internal check on a "troubleshooting a variety of measures" for the purpose of separation of duties and account reconciliation as a means to money and accounting matters and accounts as the main control object primary control measures. Its characteristics are account reconciliation and segregation of duties as the main content and thus cross-examination or cross-control. In general, the implementation of internal check function can be roughly divided into the following four categories: physical containment; mechanical containment; institutional containment; bookkeeping contain. The basic idea is to contain the internal "security is the result of checks and balances," which is based on two assumptions: First: two or more persons1西安交通大学城市学院本科毕业设计（论文）or departments making the same mistake unconsciously chance is very small; Second: Two or more the possibility of a person or department consciously partnership possibility of fraud is much lower than a single person or department fraud. Practice has proved that these assumptions are reasonable, internal check mechanism for organizations to control, segregation of duties control is the foundation of the modern theory of internal control.Internal control system phases:generating of internal controlThe late1940s to the early1970s, based on the idea of internal check, resulting in the concept of the internal control system, which is the stage in the modern sense of internal control generated. Industrial Revolution has greatly promoted the major change relations of production, joint-stock company has gradually become the main form of business organization of Western countries, in order to meet the requirements of prevailing socio-economic relations,to protect the economic interests of investors and creditors, the Western countries have legal requirements in the form of strengthen the corporate financial and accounting information as well as internal management of this economic activity.In 1934, the "securities and exchange act" issued by the U.S. government for the first time puts forward the concept of "internal accounting control", the implementation of general and special authorization book records, trading records, and compared different remedial measures such as transaction assets. In 1949, the American institute of certified public accountants (AICPA) belongs to the audit procedures of the committee (CPA) in the essential element of internal control: the system coordination, and its importance to management department and the independence of certified public accountants' report, the first official put forward the definition of internal control: "the design of the internal control includes the organization and enterprise to take all of the methods and measures to coordinate with each other. All of these methods and measures used to protect the property of the enterprise, to check the accuracy of accounting information, improve the efficiency of management, promote enterprise stick to established management guidelines." The definition from the formulation and perfecting the inner control of the organization, plan, method and measures such as rules and regulations to implement internal control, break through the limitation of control related to the financial and accounting department directly, the four objectives of internal control, namely the enterprise in commercial2外文文献原文及译文activities to protect assets, check the veracity and reliability of financial data, improve the work efficiency, and promote to management regulations. The definition of positive significance is to help management authorities to strengthen its management, but the scope of limitation is too broad. In 1958, the commission issued no. 29 audit procedures bulletin "independent auditors evaluate the scope of internal control", according to the requirements of the audit responsibility, internal control can be divided into two aspects, namely, the internal accounting control and internal management control. The former is mainly related to the first two of the internal control goal, the latter mainly relates to the internal control after two goals. This is the origin of the internal control system of "dichotomy". Because the concept of management control is vague and fuzzy, in the actual business line between internal control and internal accounting control is difficult to draw. In order to clear the relations between the two, in 1972 the American institute of certified public accountants in the auditing standards announcement no. 1, this paper expounds the internal management control and internal accounting control: the definition of "internal management control including, but not limited to organization plan, and the administrative department of the authorized approval of economic business decision-making steps on the relevant procedures and records. This authorization of items approved activities is the responsibility of management, it is directly related to the management department to perform the organization's business objectives, is the starting point of the economic business accounting control." At the same time, the important content of internal accounting control degree and protect assets, to ensure that the financial records credibility related institutions plans, procedures and records. After a series of changes and redefine the meaning of the internal control is more clear than before and the specification, increasingly broad scope, and introduces the concept of internal audit, has received recognition around the world and references, the internal control system is made.The internal control structure stage: development of the internal controlTheory of internal control structure formed in the 90 s to the 1980 s, this phase of western accounting audit of internal control research focus gradually from the general meaning to specific content to deepen. During this period, the system management theory has become the new management idea, it says: no physical objects in the world are composed of elements of3西安交通大学城市学院本科毕业设计（论文）system, due to the factors, there exists a complicated nonlinear relationship between system must have elements do not have new features, therefore, should be based on the whole the relationship between elements. System management theory will enterprise as a organic system composed of subsystems on management, pay attention to the coordination between the subsystems and the interaction with the environment. In the modern company system and system management theory, under the concept of early already cannot satisfy the need of internal control systems. In 1988, the American institute of certified public accountants issued "auditing standards announcement no. 55", in the announcement, for the first time with the word "internal control structure" to replace the original "internal control", and points out that: "the enterprise's internal control structure including provide for specific target reasonable assurance of the company set up all kinds of policies and procedures". The announcement that the internal control structure consists of control environment, accounting system (accounting system), the control program "three components, the internal control as a organic whole composed of these three elements, raised to the attention of the internal control environment.The control environment, reflecting the board of directors, managers, owners, and other personnel to control the attitude and behavior. Specific include: management philosophy and operating style, organizational structure, the function of the board of directors and the audit committee, personnel policies and procedures, the way to determine the authority and responsibility, managers control method used in the monitoring and inspection work, including business planning, budgeting, forecasting, profit plans, responsibility accounting and internal audit, etc.Accounting systems, regulations of various economic business confirmation, the collection, classification, analysis, registration and preparing method. An effective accounting system includes the following content: identification and registration of all legitimate economic business; Classifying the various economic business appropriate, as the basis of preparation of statements; Measuring the value of economic business to make its currency's value can be recorded in the financial statements; Determine the economic business events, to ensure that it recorded in the proper accounting period; Describe properly in the financial statements of4外文文献原文及译文economic business and related content.The control program, refers to the management policies and procedures, to ensure to achieve certain purpose. It includes economic business and activity approval; Clear division of the responsibility of each employee; Adequate vouchers and bills setting and records; The contact of assets and records control; The business of independent audit, etc. Internal structure of control system management theory as the main control thought, attaches great importance to the environmental factors as an important part of internal control, the control environment, accounting system and control program three elements into the category of internal control; No longer distinguish between accounting control and management control, and uniform in elements describe the internal control, think the two are inseparable and contact each other.Overall internal control framework stages: stage of internal controlAfter entering the 1990 s, the study of internal control into a new stage. With the improvement of the corporate governance institutions, the development of electronic information technology, in order to adapt to the new economic and organizational form, using the new management thinking, "internal control structure" for the development of "internal control to control the overall framework". In 1992, the famous research institutions internal control "by organization committee" (COSO) issued a landmark project - "internal control - the whole framework", also known as the COSO report, made the unification of the internal control system framework. In 1994, the report on the supplement, the international community and various professional bodies widely acknowledged, has wide applicability. The COSO report is a historical breakthrough in the research of internal control theory, it will first put forward the concept of internal control system of the internal control by the original planar structure for the development of space frame model, represents the highest level of the studies on the internal control in the world.The COSO report defines internal control as: "designed by enterprise management, to achieve the effect and efficiency of the business, reliable financial reporting and legal compliance goals to provide reasonable assurance, by the board of directors, managers and other staff to5西安交通大学城市学院本科毕业设计（论文）implement a process." By defining it can be seen that the COSO report that internal control is a process, will be affected by different personnel; At the same time, the internal control is a in order to achieve business objectives the group provides reasonable guarantee the design and implementation of the program. The COSO report put forward three goals and the five elements of internal control. The three major target is a target business objectives, information and compliance. Among them, the management goal is to ensure business efficiency and effectiveness of the internal control; Information goal is refers to the internal control to ensure the reliability of the enterprise financial report; Compliance goal refers to the internal controls should abide by corresponding laws and regulations and the rules and regulations of the enterprise.COSO report that internal control consists of five elements contact each other and form an integral system, which is composed of five elements: control environment, risk assessment, control activities, information and communication, monitoring and review.Control Environment: It refers to the control staff to fulfill its obligation to carry out business activities in which the atmosphere. Including staff of honesty and ethics, staff competence, board of directors or audit committee, management philosophy and management style, organizational structure, rights and responsibilities granted to the way human resources policies and implementation.Risk assessment: It refers to the management to identify and take appropriate action to manage operations, financial reporting, internal or external risks affecting compliance objectives, including risk identification and risk analysis. Risk identification including external factors (such as technological development, competition, changes in the economy) and internal factors (such as the quality of the staff, the company nature of activities, information systems handling characteristics) to be checked. Risk analysis involves a significant degree of risk estimates to assess the likelihood of the risk occurring, consider how to manage risk.Control activities: it refers to companies to develop and implement policies and procedures, and 6外文文献原文及译文to take the necessary measures against the risks identified in order to ensure the unit's objectives are achieved. In practice, control activities in various forms, usually following categories: performance evaluation, information processing, physical controls, segregation of duties.Information and communication: it refers to enable staff to perform their duties, to provide staff with the exchange and dissemination of information as well as information required in the implementation, management and control operations process, companies must identify, capture, exchange of external and internal information. External information, including market share, regulatory requirements and customer complaints and other information. The method of internal information including accounting system that records created by the regulatory authorities and reporting of business and economic matters, maintenance of assets, liabilities and owners' equity and recorded. Communication is so that employees understand their responsibilities to maintain control over financial reporting. There are ways to communicate policy manuals, financial reporting manuals, reference books, as well as examples such as verbal communication or management.Monitoring: It refers to the evaluation of internal controls operation of the quality of the process, namely the reform of internal control, operation and improvement activities evaluated. Including internal and external audits, external exchanges.Five elements of internal control system is actually wide-ranging, interrelated influence each other. Control environment is the basis for the implementation of other control elements; control activities must be based on the risks faced by companies may have a detailed understanding and assessment basis; while risk assessment and control activities within the enterprise must use effective communication of information; Finally, effective monitoring the implementation of internal control is a means to protect the quality. Three goals and five elements for the formation and development of the internal control system theory laid the foundation, which fully reflects the guiding ideology of the modern enterprise management idea that security is the result of systems management. COSO report emphasizes the integration framework and internal control system composed of five elements, the framework for the7西安交通大学城市学院本科毕业设计（论文）establishment of an internal control system, operation and maintenance of the foundation.In summary,because of social, economic and environmental change management, internal control functions along with the changes, in order to guide the evolution of the internal control theory. As can be seen from the history of the development of internal control theory, often derived from the internal control organizational change management requirements, from an agricultural economy to an industrial economy, innovation management methods and tools for the development of the power to bring internal controls.From the internal containment center,controlled by the internal organization of the mutual relations between the internal control of various subsystems and went to COSO as the representative to the prevention and management loopholes to prevent the goal, through the organization of control and information systems,to achieve the overall system optimization of modern internal sense of control theory, from Admiral time, corresponding to the two economic revolution.Therefore, in the analysis of foreign internal control theory and Its Evolution, requires a combination of prevailing socio-economic environment and business organization and management requirements, so as to understand the nature of a deeper internal control theory of development.8外文文献原文及译文译文：内部控制Ge.McVay一、内部控制理论的产生与发展演进内部控制在西方国家已经有比较长的发展历史，根据内部控制在不同发展阶段的特征，可以将内部控制的发展分为四个阶段，即内部牵制阶段、内部控制制度阶段、内部控制结构阶段、内部控制整体框架阶段。
毕业设计外文文献翻译【范本模板】
毕业设计（论文)外文资料翻译系别：专业：班级:姓名：学号:外文出处:附件： 1. 原文; 2。
译文2013年03月附件一：A Rapidly Deployable Manipulator SystemChristiaan J。
J。
Paredis, H. Benjamin Brown，Pradeep K. KhoslaAbstract:A rapidly deployable manipulator system combines the flexibility of reconfigurable modular hardware with modular programming tools，allowing the user to rapidly create a manipulator which is custom-tailored for a given task. This article describes two main aspects of such a system，namely，the Reconfigurable Modular Manipulator System （RMMS)hardware and the corresponding control software。
1 IntroductionRobot manipulators can be easily reprogrammed to perform different tasks, yet the range of tasks that can be performed by a manipulator is limited by mechanicalstructure。
Forexample，a manipulator well-suited for precise movement across the top of a table would probably no be capable of lifting heavy objects in the vertical direction. Therefore，to perform a given task,one needs to choose a manipulator with an appropriate mechanical structure.We propose the concept of a rapidly deployable manipulator system to address the above mentioned shortcomings of fixed configuration manipulators。
外文文献翻译范例
StatusComplete
Type：Office
Location：Hong Kong
Construction started：18 April 1985
Completed：1990
Opening：17 May 1990
HeightAntenna spire：367.4 m (1,205.4 ft)
2011年6月8日
外文文献翻译（译成中文1000字左右）：
【主要阅读文献不少于5篇，译文后附注文献信息，包括：作者、书名（或论文题目）、出 版 社（或刊物名称）、出版时间（或刊号）、页码。提供所译外文资料附件（印刷类含封面、封底、目录、翻译部分的复印件等，网站类的请附网址及原文）
原文网址：/TALLEST_TOWERS/t_sears.htm
译文
建筑师：Bruce Graham, design partner, Skidmore, Owings and Merrill
地点：Chicago
甲方：Sears Roebuck and Company
工程师：Fazlur Khan of Skidmore, Owings and Merrill.项目年份：2008
香港1985年4月18日开工建设1990年完成1990年5月17日开幕高度天线尖顶三百六十七点四米2418英尺屋顶三百一十五点米10335英尺顶层二百八十八点二米九百四十五点五英尺技术细节地上楼层数724层楼建筑面积一十三点五万平方米1450000平方英尺电梯数45由奥的斯电梯公司生产的设计与施工主要承建商香港建设控股有限公司引文需要熊谷组香港贝聿铭建筑师事务所建筑师事务所谢尔曼西贡有限公司sl的托马斯博阿达莱斯利罗伯逊结构工程师协会rllp参考文献对中国塔简称中银大厦银行是中环香港最知名的摩天大楼之一
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（本科毕业设计外文文献翻译学校代码： 10128学 号：题 目：Shear wall structural design of high-level framework 学生姓名： 学 院：土木工程学院 系 别：建筑工程系 专 业：土木工程专业（建筑工程方向） 班 级：土木08-（5）班 指导教师： (副教授)Shear wall structural design of high-level frameworkWu JichengAbstract: In this paper the basic concepts of manpower from the frame shear wall structure, analysis of the structural design of the content of the frame shear wall, including the seismic wall shear span ratio design, and a concrete structure in the most commonly used frame shear wall structure the design of points to note.Keywords: concrete; frame shear wall structure; high-rise buildings The wall is a modern high-rise buildings is an important building content, the size of the frame shear wall must comply with building regulations. The principle is that the larger size but the thickness must be smaller geometric features should be presented to the plate, the force is close to cylindrical. The wall shear wall structure is a flat component. Its exposure to the force along the plane level of the role of shear and moment, must also take into account the vertical pressure. Operate under the combined action of bending moments and axial force and shear force by the cantilever deep beam under the action of the force level to look into the bottom mounted on the basis of. Shear wall is divided into a whole wall and the associated shear wall in the actual project, a whole wall for example, such as general housing construction in the gable or fish bone structure film walls and small openings wall. Coupled Shear walls are connected by the coupling beam shear wall. But because thegeneral coupling beam stiffness is less than the wall stiffness of the limbs, so. Wall limb alone is obvious. The central beam of the inflection point to pay attention to the wall pressure than the limits of the limb axis. Will form a short wide beams, wide column wall limb shear wall openings too large component at both ends with just the domain of variable cross-section rod in the internal forces under the action of many Wall limb inflection point Therefore, the calculations and construction shouldAccording to approximate the frame structure to consider. The design of shear walls should be based on the characteristics of a variety of wall itself, and different mechanical characteristics and requirements, wall of the internal force distribution and failure modes of specific and comprehensive consideration of the design reinforcement and structural measures. Frame shear wall structure design is to consider the structure of the overall analysis for both directions of the horizontal and vertical effects. Obtain the internal force is required in accordance with the bias or partial pull normal section force calculation. The wall structure of the frame shear wall structural design of the content frame high-rise buildings, in the actual project in the use of the most seismic walls have sufficient quantities to meet the limits of the layer displacement, the location is relatively flexible. Seismic wall for continuous layout, full-length through. Should be designed to avoid the wall mutations in limb length and alignment is not up and down the hole. The same time. The inside of thehole margins column should not be less than 300mm in order to guarantee the length of the column as the edge of the component and constraint edge components. The bi-directional lateral force resisting structural form of vertical and horizontal wall connected. Each other as the affinity of the shear wall. For one, two seismic frame shear walls, even beam high ratio should not greater than 5 and a height of not less than 400mm. Midline column and beams, wall midline should not be greater than the column width of 1/4, in order to reduce the torsional effect of the seismic action on the column. Otherwise can be taken to strengthen the stirrup ratio in the column to make up. If the shear wall shear span than the big two. Even the beam cross-height ratio greater than 2.5, then the design pressure of the cut should not make a big 0.2. However, if the shear wall shear span ratio of less than two coupling beams span of less than 2.5, then the shear compression ratio is not greater than 0.15. The other hand, the bottom of the frame shear wall structure to enhance the design should not be less than 200mm and not less than storey 1/16, other parts should not be less than 160mm and not less than storey 1/20. Around the wall of the frame shear wall structure should be set to the beam or dark beam and the side column to form a border. Horizontal distribution of shear walls can from the shear effect, this design when building higher longer or frame structure reinforcement should be appropriately increased, especially in the sensitive parts of the beam position or temperature,stiffness change is best appropriately increased, then consideration should be given to the wall vertical reinforcement, because it is mainly from the bending effect, and take in some multi-storey shear wall structure reinforced reinforcement rate - like less constrained edge of the component or components reinforcement of the edge component. References: [1 sad Hayashi, He Yaming. On the short shear wall high-rise building design [J].Keyuan, 2008, (O2).高层框架剪力墙结构设计吴继成摘要: 本文从框架剪力墙结构设计的基本概念人手，分析了框架剪力墙的构造设计内容，包括抗震墙、剪跨比等的设计，并出混凝土结构中最常用的框架剪力墙结构设计的注意要点。