盈利能力外文资料翻译译文

资本结构与企业盈利能力的关系一直是众多学者探讨的焦点问题之一。资本结构关乎企业的资金成本、财务风险、盈利能力，而资金成本和财务风险都最终影响到企业的持续盈利能力。本文主要从财务困境成本理论和代理成本理论来分析资本结构对企业盈利能力的影响。企业的资本结构与盈利能力之间的相关性不明显，但是提高企业的长期资本负债率可以改善企业的权益资本净利率。

长期债务的资金成本主要体现为利息费用和筹资费用。由于利息费用和筹资费用可以抵税，所以企业的实际资本成本要低于债权人索取的报酬率。债务资本的成本主要由公司的财务结构、偿债能力、经营活动现金净流量、经营能力、经营效益、市场利率以及当前的市场经济状况决定。长期负债通常面临更大的通货膨胀影响，投资者要求的报酬中必然会包含着通货膨胀的因素影响；长期负债由于使用期限更长而受企业经营不稳定性的影响就更大，长期债务面临更大的信贷违约风险，因此长期债务资本成本一般比短期资本的成本高。本文以有效的资本市场为前提假设——债权人都是理性的，所以随着企业长期债务资本率的提高，债权人必然会索取越来越高的报酬率。

权益资本的成本包括机会成本。企业的权益资本通常是无偿使用的，其不需要偿付本金，不是必须向所有者支付资金成本，但站在企业所有者的角度来看，企业所有者投入的资本以及在经营过程中积累的资本也应于使用后取得相应的报酬，也就是所谓的资金成本，权益资本成本隐含着一种机会成本。权益资本成本是企业所有者要求的最低投资收益率。目前资本资产定价模型是用来求权益资本成本的主要模型之一，但是资本资产定价模型只考虑了权益资本的机会成本而没有考虑到新股的发行费用，但笔者认为权益资本成本主要由使用股东权益的机会成本和新股的发行费用构成。经过相关统计，新股的发行费用一般占到新股发行市价的5%-10%，也就是说发行10个亿大概有7500万的发行费用，对一个企业来说这是一笔非常大的支出，所以计算权益资本成本时必须要考虑新股的发行费用。假设市场利率为8%，筹集资本为10个亿，发行费用为7500万，因为发行费用差不多是在新股发行时一次性扣除的，我们假设其为年金为A的永续年金现值，那么该企业每年需要多支出600万（7500万×8%）的费用，也就是说该企业每年的权益资本成本会上升0.65个百分点（600÷92500，92500万为股本和资本溢价之和，假设该企业为新成立企业，则92500万为该企业的权益资本市场价值），所以笔者认为一只股票发行费用的高低在一定程度上也可以说明该企业是否具有投资价值。其次，笔者认为权益资本成本的计算应建立在企业市场价值的基础上，而不是建立在所有者权益的账面价值基础上

加权平均资本成本即企业的综合资本成本，其用来衡量一家企业的资本成本的高低。对于一个盈利企业来说，经理层主要目标之一就是使企业所使用的资本成本最低，要实现这个目标就需要经理层合理的配置企业的资本结构，实现企业的综合资本成本达到最低。笔者认为长期负债的资金成本在一定量的范围内要比权益资本的成本低，当长期资本负债的数量超过一定量的时候，长期负债的资金成本会比权益资本的成本高，因为随着企业资产负债率的增加，企业的破产风险以及违约风险在增加，长期负债的提供者必然会要求更高的报酬，以致超过权益资本的成本。

财务杠杆又称融资杠杆，它是指因为企业负担固定债务而使公司每股收益变动百分比比息税前利润变动百分比更大变动的杠杆效应。如果公司存在长期债务筹资，那么财务杠杆效应就会形成。当企业的总资产净利率大于长期负债的资金成本时，此时的净利润中，一部分是通过权益资本产生的，而另一部分是由于企业使用长期债务资本带来的,这部分剩余收益归企业所有者所有，进而提高企业权益资本的盈利能力；当企业的总资产净利率小于长期负债的资金成本时，企业利用的长期债务资本所创造的利益不足支付债务利息,而这一部分差额将由企业权益资本所创造的净利润来弥补，这就减少了股权资本价值，降低了企业权益资本的盈利能力。

因为企业通过负债和优先股筹资会存在固定的利息和股利支出，所以会引起财务杠杆效应的产生；息税前利润和固定性成本的多少的相对水平决定了企业财务杠杆的大小。财务杠杆效应具有放大企业息税前利润的变化对每股收益的变动幅度的效应，而财务杠杆系数的大小是测量企业财务风险大小的一种工具。

从使企业价最大化的目标出发，结合本文前面部分对资本成本的分析，我们可以得出结论：只有在企业愿意接受的财务风险不超过企业财务风险可容忍度的情况下，提高低成本的长期负债资本所占比例就能降低企业的综合资本成本，进而提高企业权益资本报酬率，而只有风险不变条件下的权益资本收益率提高，才会直接引起企业价值的提高。当企业长期负债资本比率提高使总资产净利率上升，但是企业的财务风险超过了企业的风险可容忍度，那么这种结果更可能是得不偿失的，他严重损害了企业的价值，增加了企业可持续盈利能力的重大不确定性。因为公司资本结构不同，那么其面临的财务风险也会有所差异，并且盈利能力也会不同，所以企业建立合适于自身的资本结构应该是基于既定的资本成本水平以及可接受的财务风险下，尽可能使用长期负债资本筹资。

西奥多·德索伊

资本结构与企业盈利能力的关系（2012）

外文原文

The Influence Of Capital Structure On The Profitability Of

Enterprises

The relationship between capital structure and profitability of enterprises has long been the focus of many scholars to explore the. The capital structure related to the cost of funds of enterprises, financial risk, profitability, and the cost of capital and financial risk will ultimately affect the enterprise's sustained profitability. This article mainly from the financial distress cost theory and agency cost theory to analyze the impact of capital structure on corporate profitability. The correlation between the capital structure and profitability of enterprises is not obvious, but to improve the long-term debt rate of enterprises can improve the enterprise's equity capital net interest rate. Finally, the author puts forward reasonable suggestions for optimizing the capital structure of China's enterprises to optimize capital structure.

The long-term debt capital cost is mainly reflected in interest costs and financing costs. Due to the interest costs and financing costs can be tax deductible, so the actual cost of capital is lower than the rate of return for creditors. The cost of debt capital is mainly determined by the company's financial structure, solvency, operating cash flow, operating capacity, operating efficiency, market interest rates and the current market economy conditions. Long-term liabilities are generally facing greater inflation, investors require compensation will contain the factors influences on inflation; long term liabilities due to the use of a longer term and business instability is greater, long-term debt face greater credit risk of default, so long-term debt capital cost general than the cost of short-term capital. In this paper, the effective capital market as the premise hypothesis - the creditors are rational, so with the long-term debt capital ratio of the enterprise, the creditors will get higher and higher rate of return.

The cost of equity capital includes opportunity cost. Enterprise's equity capital is usually free of charge for use, does not require repayment of principal, not to be to owners to pay the cost of capital, but standing in the perspective of the owners in an enterprise, enterprise invested by the owners of capital and accumulated in the course of business capital should also be get corresponding remuneration after use, is called the cost of capital, cost of equity capital implies an opportunity cost. The cost of equity capital is the minimum rate of return on investment required by the owner. The capital asset pricing model is used to seek one of the main model of the cost of equity capital, but the capital asset pricing model only consider the opportunity cost of equity capital and does not take into account the cost of new shares issued, but I believe that constituted mainly by the shareholder rights and interests using the opportunity cost and new shares issue expenses cost of equity capital. Have to consider the cost of new shares issued after the relevant statistics, new shares issue expenses generally accounted for 5% to 10% of the IPO market, that issue 10 billion about issuance costs 75 million, to an enterprise it is a very large sum of expenditure, so calculating the cost of equity capital. If the market interest rate of 8%,

raising capital of 1 billion, issuance costs 75 million, because the issue of cost is almost in the IPO when one-time deduction, we assume that the A perpetual annuity annuity, the business requires annual expenditure of more than 6 million (75 million * 8%) of the cost, that is to say the business year the cost of equity capital will rise by 0.65 percentage points (600 / 9250092500 million for equity and capital premium and, assuming the enterprise for the newly established enterprises, 925 million of the enterprise to the market value of equity), so the author thinks that the stock issuance costs can also be used to a certain extent on whether the enterprise has investment value. Secondly, the author thinks that the calculation of the cost of equity capital should be based on the market value in the enterprise, rather than the owners' equity book value basis

The weighted average cost of capital is the enterprise comprehensive capital cost, the measure of a enterprise's capital cost. For a profitable enterprise, managers is one of the main objectives is to make need manager layer reasonable allocation of corporate capital structure in enterprises by the use of the capital cost minimum, to achieve this goal, the enterprise comprehensive capital cost minimum. The author thinks that the scope of long-term liabilities in a certain amount of capital cost than the cost of equity capital is low, when the long-term debt

Number of more than a certain amount of time, the cost of capital for long-term debt will is higher than the cost of equity capital, because with the increase rate of corporate assets and liabilities and the risk of bankruptcy and default risk increase in long-term debt providers will demand higher pay, resulting in more than the cost of equity capital.

Financial leverage, also known as leverage, refers to the leverage effect of the change in the percentage of earnings per share of the company as a percentage of the company's burden of fixed debt. If the company has long-term debt financing, then the financial leverage effect will be formed. Created when an enterprise's total assets, net interest rate is higher than the long-term debt capital cost, at this time, the net profit, a part of the capital of rights and interests, and the other part is due to enterprises to use long-term debt capital, this part of the residual income belong to that enterprise owners, and improve enterprise equity capital profit ability; when the enterprise total assets net interest rates lower than the long-term debt cost of capital, enterprises make use of long-term debt capital interests is inadequate for the payment of interest on debt, and this difference by equity capital to create the net profit to make up for the reduction of the equity capital value, reduce the enterprise equity capital profitability.

Because enterprises through debt and preferred stock financing will have fixed interest and dividend payments, it will cause the financial leverage effect; before interest and tax profit and the fixed cost of much of the relative level determines the size of enterprises in the financial leverage. The financial leverage effect has an effect on the change of the earnings per share, while the size of the financial leverage is a tool to measure the size of the enterprise's financial risk.

From the goal of maximizing the value of enterprise. On the basis of the analysis of the front part of this paper on the cost of capital, we can draw the conclusion: only in enterprises are willing to accept the financial risk does not exceed enterprise financial risk tolerance and improve the low cost of long-term debt capital proportion can reduce the cost of capital, thereby increasing the rate of return of equity capital of enterprises, and only the risk of the same under the condition of the rights and interests of capital gains rate increase, will directly lead to the improvement of enterprise value. When the enterprise long-term debt capital ratio increased, the

increase in total assets, net interest margin, but the financial risk of the enterprise more than the enterprise's risk tolerance, then the results are more likely to is not worth the candle, he seriously damaged the value of the enterprise, increase the sustainable profitability of the enterprises of great uncertainty. Because of the different company capital structure, then it faces financial risk will vary, and profitability will be different, so the enterprises to establish a suitable for their own capital structure should be based on the established level of capital cost and acceptable financial risk as far as possible, so that the long-term debt capital finance.

Theodo de Soy

The relationship between capital structure and corporate profitability（2012）

1外文文献翻译原文及译文汇总

华北电力大学科技学院毕业设计（论文）附件外文文献翻译学号：121912020115姓名：彭钰钊所在系别：动力工程系专业班级：测控技术与仪器12K1指导教师：李冰原文标题：Infrared Remote Control System Abstract 2016 年 4 月 19 日

红外遥控系统摘要红外数据通信技术是目前在世界范围内被广泛使用的一种无线连接技术，被众多的硬件和软件平台所支持。红外收发器产品具有成本低，小型化，传输速率快，点对点安全传输，不受电磁干扰等特点，可以实现信息在不同产品之间快速、方便、安全地交换与传送，在短距离无线传输方面拥有十分明显的优势。红外遥控收发系统的设计在具有很高的实用价值，目前红外收发器产品在可携式产品中的应用潜力很大。全世界约有1亿5千万台设备采用红外技术，在电子产品和工业设备、医疗设备等领域广泛使用。绝大多数笔记本电脑和手机都配置红外收发器接口。随着红外数据传输技术更加成熟、成本下降，红外收发器在短距离通讯领域必将得到更广泛的应用。本系统的设计目的是用红外线作为传输媒质来传输用户的操作信息并由接收电路解调出原始信号，主要用到编码芯片和解码芯片对信号进行调制与解调，其中编码芯片用的是台湾生产的PT2262，解码芯片是PT2272。主要工作原理是：利用编码键盘可以为PT2262提供的输入信息，PT2262对输入的信息进行编码并加载到38KHZ的载波上并调制红外发射二极管并辐射到空间，然后再由接收系统接收到发射的信号并解调出原始信息，由PT2272对原信号进行解码以驱动相应的电路完成用户的操作要求。关键字：红外线；编码；解码；LM386；红外收发器。 1 绪论

本科毕业论文内部控制外文文献翻译完整版中英对照

A Clear Look at Internal Controls: Theory and Concepts Hammed Arad (Philae) Department of accounting, Islamic Azad University, Hamadan, Iran Barak Jamshedy-Navid Faculty Member of Islamic Azad University, Kerman-shah, Iran Abstract: internal control is an accounting procedure or system designed to promote efficiency or assure the implementation of a policy or safeguard assets or avoid fraud and error. Internal Control is a major part of managing an organization. It comprises the plans, methods, and procedures used to meet missions, goals, and objectives and, in doing so, support performance-based management. Internal Control which is equal with management control helps managers achieve desired results through effective stewardship of resources. Internal controls should reduce the risks associated with undetected errors or irregularities, but designing and establishing effective internal controls is not a simple task and cannot be accomplished through a short set of quick fixes. In this paper the concepts of internal controls and different aspects of internal controls are discussed. Keywords: Internal Control, management controls, Control Environment, Control Activities, Monitoring 1. Introduction The necessity of control in new variable business environment is not latent for any person and management as a response factor for stockholders and another should implement a great control over his/her organization. Control is the activity of managing or exerting control over something. he emergence and development of systematic thoughts in recent decade required a new attention to business resource and control over this wealth. One of the hot topic a bout controls over business resource is analyzing the cost-benefit of each control. Internal Controls serve as the first line of defense in safeguarding assets and preventing and detecting errors and fraud. We can say Internal control is a whole system of controls financial and otherwise, established by the management for the smooth running of business; it includes internal cheek, internal audit and other forms of controls. COSO describe Internal Control as follow. Internal controls are the methods employed to help ensure the achievement of an objective. In accounting and organizational theory, Internal control is defined as a process effected by an organization's structure, work and authority flows, people and management information systems, designed to help the organization accomplish specific goals or objectives. It is a means by which an organization's resources are directed, monitored, and measured. It plays an important role in preventing and detecting fraud and protecting the organization's resources, both physical (e.g., machinery and property) and intangible (e.g., reputation or intellectual property such as trademarks). At the organizational level, internal control objectives relate to the reliability of financial reporting, timely feedback on the achievement of operational or strategic goals, and compliance with laws and regulations. At the specific transaction level, internal control refers to the actions taken to achieve a specific objective (e.g., how to ensure the organization's payments to third parties are for valid services rendered.) Internal control

客户关系管理文献综述

客户关系管理的应用和理论研究述评与展望摘要：客户关系管理理论在近几年来受到国内外管理界和信息技术界的重点关注，随着全球一体化发展带来的全球化市场竞争和客户竞争，客户关系管理也受到了企业的广泛推崇，因此客户关系管理成为近年来管理界和信息技术界发展最为迅速的领域之一。本文主要从客户关系管理的产生、客户关系管理的概念与内涵、企业客户关系管理的应用研究和理论研究状况展开，并对客户关系管理的研究进行了展望。关键词：客户关系管理；营销理论；关系营销;数据挖掘前言著名的管理大师“现代管理学之父”彼得·德鲁克在其著作中提出，“顾客是企业的基石，是企业存活的命脉，只有顾客才能创造就业机会。企业经营的真谛是获得并留住顾客”。自客户关系管理概念被提出以来，许多学者从不同视角对CRM展开了研究，并取得了许多有价值的理论贡献，企业和机构也在客户关系管理功能的诱惑下开始实施客户关系管理。一、客户关系管理的起源 CRM（客户关系管理）起源于20世纪80年代初提出的“接触管理”（Contact Management），即专门收集整理客户与公司联系的所有信息。在 1984 年, Ives 和 Learmonth 提出了客户生命周期(CRLC)的概念,旨在客户生命周期的不同阶段支持并满足客户的所有需求, 被视为CRM 思想的萌芽。到90年代初期演变成为包括电话服务中心支援资料分析的客户关怀（Customer Care）。而作为一个概念来说，客户关系管理最早由美国Gartner Group提出，Gartner Group 最初认为，客户关系管理就是为企业提供全方位的管理视角，赋予企业更完善的客户交流能力，最大化客户的收益率。客户关系管理的理论基础来源于西方的市场营销理论，通过回顾市场营销理论的发展，我们可以对客户关系管理的发展有整体的把握和了解。营销学家菲利普·科特勒总结了营销观念发展的五个演变阶段，包括生产观念、产品观念、推销观念、营销观念、社会营销观念。前三个阶段是以“生产者为导向”的传统营销观念，后两个阶段成为现代市场营销观念，从传统营销观念到客户关系管理观念，企业对客户的态度发生了巨变。传统营销观念中企业没

外文翻译

Load and Ultimate Moment of Prestressed Concrete Action Under Overload-Cracking Load It has been shown that a variation in the external load acting on a prestressed beam results in a change in the location of the pressure line for beams in the elastic range.This is a fundamental principle of prestressed construction.In a normal prestressed beam,this shift in the location of the pressure line continues at a relatively uniform rate,as the external load is increased,to the point where cracks develop in the tension fiber.After the cracking load has been exceeded,the rate of movement in the pressure line decreases as additional load is applied,and a significant increase in the stress in the prestressing tendon and the resultant concrete force begins to take place.This change in the action of the internal moment continues until all movement of the pressure line ceases.The moment caused by loads that are applied thereafter is offset entirely by a corresponding and proportional change in the internal forces,just as in reinforced-concrete construction.This fact,that the load in the elastic range and the plastic range is carried by actions that are fundamentally different,is very significant and renders strength computations essential for all designs in order to ensure that adequate safety factors exist.This is true even though the stresses in the elastic range may conform to a recognized elastic design criterion. It should be noted that the load deflection curve is close to a straight line up to the cracking load and that the curve becomes progressively more curved as the load is increased above the cracking load.The curvature of the load-deflection curve for loads over the cracking load is due to the change in the basic internal resisting moment action that counteracts the applied loads,as described above,as well as to plastic strains that begin to take place in the steel and the concrete when stressed to high levels. In some structures it may be essential that the flexural members remain crack free even under significant overloads.This may be due to the structures’being exposed to exceptionally corrosive atmospheres during their useful life.In designing prestressed members to be used in special structures of this type,it may be necessary to compute the load that causes cracking of the tensile flange,in order to ensure that adequate safety against cracking is provided by the design.The computation of the moment that will cause cracking is also necessary to ensure compliance with some design criteria. Many tests have demonstrated that the load-deflection curves of prestressed beams are approximately linear up to and slightly in excess of the load that causes the first cracks in the tensile flange.(The linearity is a function of the rate at which the load is applied.)For this reason,normal elastic-design relationships can be used in computing the cracking load by simply determining the load that results in a net tensile stress in the tensile flange(prestress minus the effects of the applied loads)that is equal to the tensile strength of the concrete.It is customary to assume that the flexural tensile strength of the concrete is equal to the modulus of rupture of the

土木外文翻译原文和译文

A convection-conduction model for analysis of the freeze-thaw conditions in the surrounding rock wall of a tunnel in permafrost regions Abstract Based on the analyses of fundamental meteorological and hydrogeological conditions at the site of a tunnel in the cold regions, a combined convection-conduction model for air flow in the tunnel and temperature field in the surrounding has been constructed. Using the model, the air temperature distribution in the Xiluoqi No. 2 Tunnel has been simulated numerically. The simulated results are in agreement with the data observed. Then, based on the in situ conditions of sir temperature, atmospheric pressure, wind force, hydrogeology and engineering geology, the air-temperature relationship between the temperature on the surface of the tunnel wall and the air temperature at the entry and exit of the tunnel has been obtained, and the freeze-thaw conditions at the Dabanshan Tunnel which is now under construction is predicted. Keywords: tunnel in cold regions, convective heat exchange and conduction, freeze-thaw. A number of highway and railway tunnels have been constructed in the permafrost regions and their neighboring areas in China. Since the hydrological and thermal conditions changed after a tunnel was excavated，the surrounding wall rock materials often froze, the frost heaving caused damage to the liner layers and seeping water froze into ice diamonds，which seriously interfered with the communication and transportation. Similar problems of the freezing damage in the tunnels also appeared in other countries like Russia, Norway and Japan .Hence it is urgent to predict the freeze-thaw conditions in the surrounding rock materials and provide a basis for the design，construction and

会计内部控制中英文对照外文翻译文献

会计内部控制中英文对照外文翻译文献(文档含英文原文和中文翻译)

内部控制透视：理论与概念摘要：内部控制是会计程序或控制系统，旨在促进效率或保证一个执行政策或保护资产或避免欺诈和错误。内部是一个组织管理的重要组成部分。它包括计划、方法和程序使用，以满足任务，目标和目的，并在这样做，支持基于业绩的管理。内部控制是管理阶层的平等与控制可以帮助管理者实现资源的预期的有效管理的结果通过。内部控制应减少或违规错误的风险关联未被发现的，但设计和建立有效的内部控制不是一个简单的任务，不可能是一个实现通过快速修复短套。在此讨论了内部文件的概念的不同方面的内部控制和管制。关键词：内部控制，管理控制，控制环境，控制活动，监督 1、介绍环境需要新的业务控制变量不为任何潜在的股东和管理人士的响应因子为1，另外应执行/她组织了一个很大的控制权。控制是管理活动的东西或以上施加控制。思想的产生和近十年的发展需要有系统的商业资源和控制这种财富一个新的关注。主题之一热一回合管制的商业资源是分析每个控制成本效益。作为内部控制和欺诈的第一道防线，维护资产以及预防和侦查错误。内部控制，我们可以说是一种控制整个系统的财务和其他方面的管理制定了为企业的顺利运行;它包括内部的脸颊，内部审计和其他形式的控制。 COSO的内部控制描述如下。内部控制是一个客观的方法用来帮助确保实现。在会计和组织理论，内部控制是指或目标目标的过程实施由组织的结构，工作和权力流动，人员和具体的管理信息系统，旨在帮助组织实现。这是一种手段，其中一个组织的资源被定向，监控和测量。它发挥着无形的（重要的作用，预防和侦查欺诈和保护组织的资源，包括生理（如，机械和财产）和乙二醇，声誉或知识产权，如商标）。在组织水平，内部控制目标与可靠性的目标或战略的财务报告，及时反馈业务上的成就，并遵守法律，法规。在具体的交易水平，内部控制是指第三方采取行动以实现一个具体目标（例如，如何确保本组织的款项，在申请服务提供有效的。）内部控制程序reduce程变异，导

客户关系管理外文文献翻译(2017)

XXX学院毕业设计(论文)外文资料翻译学院：计算机与软件工程学院专业：计算机科学技术(软件工程方向) 姓名：学号：外文出处：GoyKakus.THE RESEARCH OFCUSTOMER RELATIONSHIP MANAGEMENT STRATEGY [J]. International Journal of Management Research & Review, 2017, 1(9): 624-635. 附件： 1.外文资料翻译译文；2.外文原文。注：请将该封面与附件装订成册。

附件1：外文资料翻译译文客户关系管理战略研究 Goy Kakus 摘要客户关系管理解决方案，通过为你提供客户业务数据来帮助你提供客户想要的服务或产品,提供更好的客户服务、交叉销售和更有效的销售,达成交易,保留现有客户并更好地理解你的客户是谁。本文探讨了客户关系管理模型在获得、保持与发展策略方面的优势。然而,我们对其定义和意义还存在一些困惑。本文通过考察关系营销和其他学科方面的相关文献，解释了客户关系管理的概念基础,从而对客户关系管理的知识作出了贡献。关键词:客户关系管理模型, 客户关系管理的博弈改变者与关键策略引言 CRM 是客户关系管理的简称。它的特征在于公司与客户的沟通,无论是销售还是服务相关的。客户关系管理这一术语经常用来解释企业客户关系,客户关系管理系统也以同样的方式被用来处理商业联系, 赢得客户,达成合同和赢得销售。客户关系管理通常被考虑作为一个业务策略，从而使企业能够: *了解客户 *通过更好的客户体验留住客户 *吸引新客户 *赢得新客户和达成合同 *提高盈利 *减少客户管理成本 *通过服务台等工具软件,电子邮件组织者和不同类型的企业应用程序，企业业务经常寻求个性化的在线体验。设计精良的客户关系管理包括以下特征: 1．客户关系管理是一种以顾客为中心并以客户投入为基础的服务响应，一对一的解决客户的必需品, 买家和卖家服务中心直接在线互动,帮助客户解决他

毕业设计外文翻译资料

外文出处：《Exploiting Software How to Break Code》By Greg Hoglund, Gary McGraw Publisher : Addison Wesley Pub Date : February 17, 2004 ISBN : 0-201-78695-8 译文标题： JDBC接口技术译文： JDBC是一种可用于执行SQL语句的JavaAPI（ApplicationProgrammingInterface应用程序设计接口）。它由一些Java语言编写的类和界面组成。JDBC为数据库应用开发人员、数据库前台工具开发人员提供了一种标准的应用程序设计接口，使开发人员可以用纯Java语言编写完整的数据库应用程序。一、ODBC到JDBC的发展历程说到JDBC，很容易让人联想到另一个十分熟悉的字眼“ODBC”。它们之间有没有联系呢？如果有，那么它们之间又是怎样的关系呢？ ODBC是OpenDatabaseConnectivity的英文简写。它是一种用来在相关或不相关的数据库管理系统（DBMS）中存取数据的，用C语言实现的，标准应用程序数据接口。通过ODBCAPI，应用程序可以存取保存在多种不同数据库管理系统（DBMS）中的数据，而不论每个DBMS使用了何种数据存储格式和编程接口。 1．ODBC的结构模型 ODBC的结构包括四个主要部分：应用程序接口、驱动器管理器、数据库驱动器和数据源。应用程序接口：屏蔽不同的ODBC数据库驱动器之间函数调用的差别，为用户提供统一的SQL编程接口。驱动器管理器：为应用程序装载数据库驱动器。数据库驱动器：实现ODBC的函数调用，提供对特定数据源的SQL请求。如果需要，数据库驱动器将修改应用程序的请求，使得请求符合相关的DBMS所支持的文法。数据源：由用户想要存取的数据以及与它相关的操作系统、DBMS和用于访问DBMS的网络平台组成。虽然ODBC驱动器管理器的主要目的是加载数据库驱动器，以便ODBC函数调用，但是数据库驱动器本身也执行ODBC函数调用，并与数据库相互配合。因此当应用系统发出调用与数据源进行连接时，数据库驱动器能管理通信协议。当建立起与数据源的连接时，数据库驱动器便能处理应用系统向DBMS发出的请求，对分析或发自数据源的设计进行必要的翻译，并将结果返回给应用系统。 2．JDBC的诞生自从Java语言于1995年5月正式公布以来，Java风靡全球。出现大量的用java语言编写的程序，其中也包括数据库应用程序。由于没有一个Java语言的API，编程人员不得不在Java程序中加入C语言的ODBC函数调用。这就使很多Java的优秀特性无法充分发挥，比如平台无关性、面向对象特性等。随着越来越多的编程人员对Java语言的日益喜爱，越来越多的公司在Java程序开发上投入的精力日益增加，对java语言接口的访问数据库的API 的要求越来越强烈。也由于ODBC的有其不足之处，比如它并不容易使用，没有面向对象的特性等等，SUN公司决定开发一Java语言为接口的数据库应用程序开发接口。在JDK1．x 版本中，JDBC只是一个可选部件，到了JDK1．1公布时，SQL类包（也就是JDBCAPI）

毕业设计外文资料翻译译文

附件1：外文资料翻译译文包装对食品发展的影响一个消费者对某个产品的第一印象来说包装是至关重要的，包括沟通的可取性，可接受性，健康饮食形象等。食品能够提供广泛的产品和包装组合，传达自己加工的形象感知给消费者，例如新鲜包装/准备，冷藏，冷冻，超高温无菌，消毒（灭菌），烘干产品。食物的最重要的质量属性之一，是它的味道，其影响人类的感官知觉，即味觉和嗅觉。味道可以很大程度作退化的处理和/或扩展存储。其他质量属性，也可能受到影响，包括颜色，质地和营养成分。食品质量不仅取决于原材料，添加剂，加工和包装的方法，而且其预期的货架寿命（保质期）过程中遇到的分布和储存条件的质量。越来越多的竞争当中，食品生产商，零售商和供应商；和质量审核供应商有显着提高食品质量以及急剧增加包装食品的选择。这些改进也得益于严格的冷藏链中的温度控制和越来越挑剔的消费者。保质期的一个定义是：在食品加工和包装组合下，在食品的容器和条件，在销售点分布在特定系统的时间能保持令人满意的食味品质。保质期，可以用来作为一个新鲜的概念，促进营销的工具。延期或保质期长的产品，还提供产品的使用时间，方便以及减少浪费食物的风险，消费者和/或零售商。包装产品的质量和保质期的主题是在第3章中详细讨论。包装为消费者提供有关产品的重要信息，在许多情况下，使用的包装和/或产品，包括事实信息如重量，体积，配料，制造商的细节，营养价值，烹饪和开放的指示，除了法律准则的最小尺寸的文字和数字，有定义的各类产品。消费者寻求更详细的产品信息，同时，许多标签已经成为多语种。标签的可读性是为视障人士的问题，这很可能成为一个对越来越多的老年人口越来越重要的问题。食物的选择和包装创新的一个主要驱动力是为了方便消费者的需求。这里有许多方便的现代包装所提供的属性，这些措施包括易于接入和开放，处置和处理，产品的知名度，再密封性能，微波加热性，延长保质期等。在英国和其他发达经济体显示出生率下降和快速增长的一个相对富裕的老人人口趋势，伴随着更加苛

【最新推荐】应急法律外文文献翻译原文+译文

文献出处：Thronson P. Toward Comprehensive Reform of America’s Emergency Law Regime [J]. University of Michigan Journal of Law Reform, 2013, 46(2). 原文 TOWARD COMPREHENSIVE REFORM OF AMERICA’S EMERGENCY LAW REGIME Patrick A. Thronson Unbenownst to most Americans, the United States is presently under thirty presidentially declared states of emergency. They confer vast powers on the Executive Branch, including the ability to financially incapacitate any person or organization in the United States, seize control of the nation’s communications infrastructure, mobilize military forces, expand the permissible size of the military without congressional authorization, and extend tours of duty without consent from service personnel. Declared states of emergency may also activate Presidential Emergency Action Documents and other continuity-of-government procedures, which confer powers on the President—such as the unilateral suspension of habeas corpus—that appear fundamentally opposed to the American constitutional order.

管理审计外文翻译外文文献英文文献内部控制爆X炸

外文出处：Maijoor S. The Internal Control Explosion[J]. International Journal of Auditing, 2000, 4(1):101–109. 内部控制爆炸① 摘要：Power的1997版书以审计社会为主题的探讨使得审计活动在联合王国（英国）和北美得到扩散。由审计爆炸一同带动的是内部控制制度的兴起。审计已经从审计结果转向审计制度和内部控制，它已内部控制爆炸然成为公众对公司治理和审计监管政策的辩论主题。Power表示对什么是有效的内部控制各方说法不一。本人对内部控制研究方面有一个合理的解释。内部控制对非常不同概念的各个领域的会计进行探究，并研究如何控制不同水平的组织。因此，内部控制研究的各类之间的交叉影响是有限的，而且，许多内部会计控制是研究是再更宽广的公司治理问题的背景下进行的。所以，许多有关内部控制制度对公司治理的价值观点扔需要进行研究。关键词：机构理论；公司治理；外部审计；内部审计；内部控制制度；管理控制 1 概述 Power的1997版书以审计社会为主题的探讨使得审计活动在联合王国（英国）和北美得到扩散。由审计爆炸一同带动的是内部控制制度的兴起。审计已经从审计结果转向审计制度和内部控制，它已然成为公众对公司治理和审计监管政策的辩论主题。例如，在最近的对于欧洲联盟内外部审计服务的内部市场形成的辩论中，监管建议建立关于内部控制和内部审计制度。虽然对有关内部控制的价值期望高，但Power表示对什么是有效的内部控制各方说法不一。本人对内部控制研究方面有一个合理的解释。内部控制是对非常不同概念的各个领域的会计进行探究，并研究如何控制不同水平的组织。因此，内部控制研究的各类之间的交叉影响是有限的，而且，许多内部会计控制是研究是再更宽广的公司治理问题的背景下进行的。所以，许多有关内部控制制度对公司治理的价值观点扔需要进行研究。在审计和公司治理的公共政策辩论中，内部控制的概念越来越得到重视。公共越来①Maastricht Accounting and Auditing Research and Education Center (MARC), Faculty of Economics and Business Administration, Universiteit Maastricht, P.O. Box 616, 6200 MD Maastricht, The Netherlands s.maijoor@marc.unimaas.nl Fax: 31-43-3884876 Tel: 31-43-3883783

客户关系管理外文文献翻译

CUSTOMER RELATIONSHIP MANAGEMENT As. univ. drd. Mihaela Cornelia Prejmerean Lect. univ. dr. Alina Mihaela Dima Academy of Economic Studies, Bucharest Abstract: After 17 years of economical and market development, Romanian companies face a new challenge: the tough competition from the European Union and the battle for the customers. The Romanian enterprises will have to learn not only how to attract customers, but also how to keep them. Marketing programs include now aspects regarding customer orientation, relationship management, loyalty and quality. In this paper, we will follow the main aspects, characteristics, dimensions and processes of Customer Relationship Management, and we will analyze the challenges that the local companies will have to face. Examples from the financial service sector will round the actual situation of the implementation of the CRM rules and principles in Romania. Keywords: marketing information system; customer relationship management; business asset, customer acquisition; customer retention. 1. Introduction In the last decade, the majority of the companies were preoccupied with production, recession, mergers, new technologies and business regulation. Romania’s accession in the European Union will bring many advantages for further development, together with membership in a Common Market with common policies on product regulation, and freedom of movement for all the four factors of production (goods, services, capital and labor). This means that Romanian companies will compete with other companies from the EU directly in their home market. European companies are more flexible and mobile and will put a high pressure on the local companies in order to produce better products, launch better offers and services and orientate more towards their customers. High revenue equals important customer is a classic rule when the company organises its customer policy. “An imp ortant customer brings a gross amount of money for our enterprise” has become a reflex for many compa nies abroad and perhaps in Romania, too. But is this always true, or do we need more information than a simple figure reported at the end of the year? 2. Marketing information system A winning company is more productive in acquiring and retaining customers, to