外文文献翻译
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。
论文外文文献翻译3000字左右
南京航空航天大学金城学院毕业设计（论文）外文文献翻译系部经济系专业国际经济与贸易学生姓名陈雅琼学号2011051115指导教师邓晶职称副教授2015年5月Economic policy,tourism trade and productive diversification（Excerpt）Iza Lejárraga,Peter WalkenhorstThe broad lesson that can be inferred from the analysis is that promoting tourism linkages with the productive capabilities of a host country is a multi-faceted approach influenced by a variety of country conditions.Among these,fixed or semi-fixed factors of production,such as land,labor,or capital,seem to have a relatively minor influence.Within the domain of natural endowments,only agricultural capital emerged as significant.This is a result that corresponds to expectations,given that foods and beverages are the primary source of demand in the tourism economy.Hence,investments in agricultural technology may foment linkages with the tourism market.It is also worth mentioning that for significant backward linkages to emerge with local agriculture,a larger scale of tourism may be important. According to the regression results,a strong tourism–agriculture nexus will not necessarily develop at a small scale of tourism demand.It appears that variables related to the entrepreneurial capital of the host economy are of notable explanatory significance.The human development index(HDI), which is used to measure a country's general level of development,is significantly and positively associated with tourism linkages.One plausible explanation for this is that international tourists,who often originate in high-income countries,may feel more comfortable and thus be inclined to consume more in a host country that has a life-style to which they can relate easily.Moreover,it is important to remember that the HDI also captures the relative achievements of countries in the level of health and education of the population.Therefore,a higher HDI reflects a healthier and more educated workforce,and thus,the quality of local entrepreneurship.Related to this point,it is important to underscore that the level of participation of women in the host economy also has a significantly positive effect on linkages.In sum, enhancing local entrepreneurial capital may expand the linkages between tourism and other sectors of the host country.Formal institutions and their regulatory control of the market,proxied by the size of the government and price controls,were not found to have significant effects on linkages formation.Despite the importance of democratic governance,this was not identified as a key determinant either.On the other hand,the significance of informal institutions accords with the clustering dynamics inherent in tourism,in which linkages are formed on the basis of self-enforcing“relations-based”governance.Also,informal structures cost less than formal,rules-driven institutional frameworks for entrepreneurship.Therefore,highly formalized regulations can deter the spontaneous and cost-driven coordination among potential local suppliers and the potential buyers of the tourism economy.One type of formal institutions that does matter is policing and vigilance.As would be expected,the results show that countries with higher incidence of violence or crime are significantly associated with lower levels of tourism linkages.Indeed, the coordination of providers in tourism clusters depends fundamentally on trust among local entrepreneurs and trust can hardly flourish in an environment characterized by social conflict.Equally important,the perception of violence on the part of tourists and hotels will dissuade tourists from venturing beyond the safe boundaries of the“enclave”hotel resort.Finally,hotel managers and other foreign investors in the tourism economy will be less inclined to maintain productive relations with the host economy in the absence of predictability and stability. Therefore,investments in institutions that maintain safety and a perception of safety,in the host economy appear critical for spawning coordination.While all country domains may be playing a role in fostering or hindering linkages, the business environment seems to exert an overriding influence on linkages.After controlling for a country's natural endowments,level of development,and institutional maturity,the business environment on its own explains almost20%of cross-country variations in linkages.In particular,the level of corporate taxes in the host economy is associated with the most significant adverse effect on the formation of linkages,in conformity with the lower-cost motivation underlying tourism-led linkage creation.Also,a widespread usage of internet is alsosignificantly associated with a positive effect in the ability of suppliers to orchestrate coordination in tourism linkages.Moreover,the results suggest that there could be a role for government in improving trade facilitation and reducing transportation costs.Also,maintaining an open trade regime seems to be critical for the emergence of linkages.This underscores the importance of not protecting inefficient economic activities and opening potential products for tourism demand to competition.Although trade barriers may indeed serve to prod investors in the tourism economy to procure domestic goods, they will also hinder the competitiveness of local producers.Shielded from imports, local producers will not have the incentives to meet the international quality standards of the products needed by the tourism economy.Yet,quality expectations, possibly more so than costs,will likely inform the procurement decisions of the tourism economy.Concerning the relative magnitude of the effects of the different domains on linkages,the business environment and trade regulations stand out.The independent contributions of these domains,that is their ability to explain variations in the dependent variable when no controls for other domains are applied,amount to53%and 43%,respectively.The level-of-development domain follows with25%explanatory power,while the domains covering institutions and endowments provide an independent contribution of23%each.The implications of the analysis should be considered in light of its limitations. Causal direction cannot be fully substantiated,because we use a cross-sectional approach due to data limitations.In the absence of time-series for the variables at hand,it is not possible to test for causation.While the explanatory variables concerning natural endowments are exogenous,some of the other explanatory variables could potentially be subject to reverse causality.That said,there do not seem to be a priori strong conceptual reasons that would lead us to believe that the degree of tourism linkages critically affects trade policy,the quality of institutions, and other variables of our model.Moreover,the risk of encountering problems of reverse causality is mitigated by the observation that several longitudinal studies have established a causal relationship that runs from higher levels of economic development Eugenio-Martin et al.(2008)or a better business environment(Barrowclough,2007and Selvanathan et al.,2009)to the development of the tourism sector,rather than the other way around.Finally,the construction of the dependent variable as a ratio of indirect to direct tourism expenditure makes the reverse causality hypothesis less compelling. While it might be expected that an expansion of the tourism sector that increases total revenues and employment opportunities might have an impact on the explanatory variables,it is less evident that a change in the composition of tourism revenues, as implied by a change in the LINK variable,would have such an effect.That said, the confidence in our findings would clearly be further enhanced,if supported by results from future studies based on longitudinal designs.The scientific environmental ethics plays a key role in the recognition of the human—environment interactions．Modern environmental ethics is the philosophical rethinking of modern human race environmental behavior．The development of environmental ethics theory as well as its application in reality．determines the viewpoints of environmental ethics．Sustainable development implies harmony on human-environment interactions and intergeneration responsibility，with emphasis on a harmonious relationship among population，resources，environment and development，so as to lay a sustainable and healthy foundation of resources and environment for future generations．The harmonious society construction in China that is raised by the Chinese central government should be covered by environmental ethics．The connotation of open environmental ethics includes a respect for nature．care for the individual human race．and respect for the development of future generations，which means giving consideration to natural values．individual and human race benefits and welfare across generations．The role of environmental ethics in regional development consists of cognition，criticism，education，inspiration，adjusting，legislation and promoting environmental regulations．The major problems in regional development are extensive resource exploration，fast population growth irrational,industrialstructure.Unfair welfare distribution and the twofold effects of science and technology development．The formulation of environmental ethics that aims at regional sustainable development，can not only harmonize the relationship of population，resource，environment and economic development，but also guide behavior selection，push social and political system transformation.strengthen the legal system，and raise environmental awareness of the public．Human races face severe global challenges in resources，environment，population and poverty．To solve these problems science and technology should be developed on one hand，and human-environment interactions should be adjusted on the other hand．Modem environmental ethics is the philosophical review on modem human race environmental behavior．Environmental ethics can be a view point as the moral perception of the relationship between humankind and nature in general．The keystone of sustainable development is on harmonious human．environment interactions．with an emphasis on sustainable environmental ethics．Environmental ethics and sustainable development are key issues in the study of man．1and system，as well as a precondition to regional development(Zheng，2005a)．Though there exists theoretical divergence in different environmental ideologies．some general understandings can also be obtained：human races are the only ethical agents on earth；the essence of the environmental crisis is a cultural and value crisis；future generations have the same right as current generations，especially on survival space；differences should be made between human race and other entities on earth，at the same time they are an undivided union；the capability of the earth is limited．Based on the above general understandings．it is possible to form a more open and sustainable environmental ethics．A more open and sustainable environmental ethics has some special connections．To respect and treat nature friendly means to acknowledge the value and right of nature，that is to say,minimum hurt criterion，basic benefit criterion and fair compensation criterion should be followed．To pay attention to both individuals and mankind should follow justice criterion，equity criterion and cooperation criterion．To have futuregeneration in mind Should follow responsibility criterion，saving criterion，and cautiousness criterion(Wang，2003；Wang，2004a)．The conclusion to be drawn from the above is to give attention to both human race and natural value．to both individual and mankind’s benefit。
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。
外文文献及翻译
（（英文参考文献及译文）二〇一六年六月本科毕业论文 题 目：STATISTICAL SAMPLING METHOD, USED INTHE AUDIT学生姓名：王雪琴学 院：管理学院系 别：会计系专 业：财务管理班 级：财管12-2班 学校代码： 10128 学 号： 201210707016Statistics and AuditRomanian Statistical Review nr. 5 / 2010STATISTICAL SAMPLING METHOD, USED IN THE AUDIT - views, recommendations, fi ndingsPhD Candidate Gabriela-Felicia UNGUREANUAbstractThe rapid increase in the size of U.S. companies from the earlytwentieth century created the need for audit procedures based on the selectionof a part of the total population audited to obtain reliable audit evidence, tocharacterize the entire population consists of account balances or classes oftransactions. Sampling is not used only in audit – is used in sampling surveys,market analysis and medical research in which someone wants to reach aconclusion about a large number of data by examining only a part of thesedata. The difference is the “population” from which the sample is selected, iethat set of data which is intended to draw a conclusion. Audit sampling appliesonly to certain types of audit procedures.Key words: sampling, sample risk, population, sampling unit, tests ofcontrols, substantive procedures.Statistical samplingCommittee statistical sampling of American Institute of CertifiedPublic Accountants of (AICPA) issued in 1962 a special report, titled“Statistical sampling and independent auditors’ which allowed the use ofstatistical sampling method, in accordance with Generally Accepted AuditingStandards (GAAS). During 1962-1974, the AICPA published a series of paperson statistical sampling, “Auditor’s Approach to Statistical Sampling”, foruse in continuing professional education of accountants. During 1962-1974,the AICPA published a series of papers on statistical sampling, “Auditor’sApproach to Statistical Sampling”, for use in continuing professional educationof accountants. In 1981, AICPA issued the professional standard, “AuditSampling”, which provides general guidelines for both sampling methods,statistical and non-statistical.Earlier audits included checks of all transactions in the period coveredby the audited financial statements. At that time, the literature has not givenparticular attention to this subject. Only in 1971, an audit procedures programprinted in the “Federal Reserve Bulletin (Federal Bulletin Stocks)” includedseveral references to sampling such as selecting the “few items” of inventory.Statistics and Audit The program was developed by a special committee, which later became the AICPA, that of Certified Public Accountants American Institute.In the first decades of last century, the auditors often applied sampling, but sample size was not in related to the efficiency of internal control of the entity. In 1955, American Institute of Accountants has published a study case of extending the audit sampling, summarizing audit program developed by certified public accountants, to show why sampling is necessary to extend the audit. The study was important because is one of the leading journal on sampling which recognize a relationship of dependency between detail and reliability testing of internal control.In 1964, the AICPA’s Auditing Standards Board has issued a report entitled “The relationship between statistical sampling and Generally Accepted Auditing Standards (GAAS)” which illustrated the relationship between the accuracy and reliability in sampling and provisions of GAAS.In 1978, the AICPA published the work of Donald M. Roberts,“Statistical Auditing”which explains the underlying theory of statistical sampling in auditing.In 1981, AICPA issued the professional standard, named “Audit Sampling”, which provides guidelines for both sampling methods, statistical and non-statistical.An auditor does not rely solely on the results of a single procedure to reach a conclusion on an account balance, class of transactions or operational effectiveness of the controls. Rather, the audit findings are based on combined evidence from several sources, as a consequence of a number of different audit procedures. When an auditor selects a sample of a population, his objective is to obtain a representative sample, ie sample whose characteristics are identical with the population’s characteristics. This means that selected items are identical with those remaining outside the sample.In practice, auditors do not know for sure if a sample is representative, even after completion the test, but they “may increase the probability that a sample is representative by accuracy of activities made related to design, sample selection and evaluation” [1]. Lack of specificity of the sample results may be given by observation errors and sampling errors. Risks to produce these errors can be controlled.Observation error (risk of observation) appears when the audit test did not identify existing deviations in the sample or using an inadequate audit technique or by negligence of the auditor.Sampling error (sampling risk) is an inherent characteristic of the survey, which results from the fact that they tested only a fraction of the total population. Sampling error occurs due to the fact that it is possible for Revista Română de Statistică nr. 5 / 2010Statistics and Auditthe auditor to reach a conclusion, based on a sample that is different from the conclusion which would be reached if the entire population would have been subject to audit procedures identical. Sampling risk can be reduced by adjusting the sample size, depending on the size and population characteristics and using an appropriate method of selection. Increasing sample size will reduce the risk of sampling; a sample of the all population will present a null risk of sampling.Audit Sampling is a method of testing for gather sufficient and appropriate audit evidence, for the purposes of audit. The auditor may decide to apply audit sampling on an account balance or class of transactions. Sampling audit includes audit procedures to less than 100% of the items within an account balance or class of transactions, so all the sample able to be selected. Auditor is required to determine appropriate ways of selecting items for testing. Audit sampling can be used as a statistical approach and a non- statistical.Statistical sampling is a method by which the sample is made so that each unit consists of the total population has an equal probability of being included in the sample, method of sample selection is random, allowed to assess the results based on probability theory and risk quantification of sampling. Choosing the appropriate population make that auditor’ findings can be extended to the entire population.Non-statistical sampling is a method of sampling, when the auditor uses professional judgment to select elements of a sample. Since the purpose of sampling is to draw conclusions about the entire population, the auditor should select a representative sample by choosing sample units which have characteristics typical of that population. Results will not extrapolate the entire population as the sample selected is representative.Audit tests can be applied on the all elements of the population, where is a small population or on an unrepresentative sample, where the auditor knows the particularities of the population to be tested and is able to identify a small number of items of interest to audit. If the sample has not similar characteristics for the elements of the entire population, the errors found in the tested sample can not extrapolate.Decision of statistical or non-statistical approach depends on the auditor’s professional judgment which seeking sufficient appropriate audits evidence on which to completion its findings about the audit opinion.As a statistical sampling method refer to the random selection that any possible combination of elements of the community is equally likely to enter the sample. Simple random sampling is used when stratification was not to audit. Using random selection involves using random numbers generated byRomanian Statistical Review nr. 5 / 2010Statistics and Audit a computer. After selecting a random starting point, the auditor found the first random number that falls within the test document numbers. Only when the approach has the characteristics of statistical sampling, statistical assessments of risk are valid sampling.In another variant of the sampling probability, namely the systematic selection (also called random mechanical) elements naturally succeed in office space or time; the auditor has a preliminary listing of the population and made the decision on sample size. “The auditor calculated a counting step, and selects the sample element method based on step size. Step counting is determined by dividing the volume of the community to sample the number of units desired. Advantages of systematic screening are its usability. In most cases, a systematic sample can be extracted quickly and method automatically arranges numbers in successive series.”[2].Selection by probability proportional to size - is a method which emphasizes those population units’recorded higher values. The sample is constituted so that the probability of selecting any given element of the population is equal to the recorded value of the item;Stratifi ed selection - is a method of emphasis of units with higher values and is registered in the stratification of the population in subpopulations. Stratification provides a complete picture of the auditor, when population (data table to be analyzed) is not homogeneous. In this case, the auditor stratifies a population by dividing them into distinct subpopulations, which have common characteristics, pre-defined. “The objective of stratification is to reduce the variability of elements in each layer and therefore allow a reduction in sample size without a proportionate increase in the risk of sampling.” [3] If population stratification is done properly, the amount of sample size to come layers will be less than the sample size that would be obtained at the same level of risk given sample with a sample extracted from the entire population. Audit results applied to a layer can be designed only on items that are part of that layer.I appreciated as useful some views on non-statistical sampling methods, which implies that guided the selection of the sample selecting each element according to certain criteria determined by the auditor. The method is subjective; because the auditor selects intentionally items containing set features him.The selection of the series is done by selecting multiple elements series (successive). Using sampling the series is recommended only if a reasonable number of sets used. Using just a few series there is a risk that the sample is not representative. This type of sampling can be used in addition to other samples, where there is a high probability of occurrence of errors. At the arbitrary selection, no items are selected preferably from the auditor, Revista Română de Statistică nr. 5 / 2010Statistics and Auditthat regardless of size or source or characteristics. Is not the recommended method, because is not objective.That sampling is based on the auditor’s professional judgment, which may decide which items can be part or not sampled. Because is not a statistical method, it can not calculate the standard error. Although the sample structure can be constructed to reproduce the population, there is no guarantee that the sample is representative. If omitted a feature that would be relevant in a particular situation, the sample is not representative.Sampling applies when the auditor plans to make conclusions about population, based on a selection. The auditor considers the audit program and determines audit procedures which may apply random research. Sampling is used by auditors an internal control systems testing, and substantive testing of operations. The general objectives of tests of control system and operations substantive tests are to verify the application of pre-defined control procedures, and to determine whether operations contain material errors.Control tests are intended to provide evidence of operational efficiency and controls design or operation of a control system to prevent or detect material misstatements in financial statements. Control tests are necessary if the auditor plans to assess control risk for assertions of management.Controls are generally expected to be similarly applied to all transactions covered by the records, regardless of transaction value. Therefore, if the auditor uses sampling, it is not advisable to select only high value transactions. Samples must be chosen so as to be representative population sample.An auditor must be aware that an entity may change a special control during the course of the audit. If the control is replaced by another, which is designed to achieve the same specific objective, the auditor must decide whether to design a sample of all transactions made during or just a sample of transactions controlled again. Appropriate decision depends on the overall objective of the audit test.Verification of internal control system of an entity is intended to provide guidance on the identification of relevant controls and design evaluation tests of controls.Other tests:In testing internal control system and testing operations, audit sample is used to estimate the proportion of elements of a population containing a characteristic or attribute analysis. This proportion is called the frequency of occurrence or percentage of deviation and is equal to the ratio of elements containing attribute specific and total number of population elements. WeightRomanian Statistical Review nr. 5 / 2010Statistics and Audit deviations in a sample are determined to calculate an estimate of the proportion of the total population deviations.Risk associated with sampling - refers to a sample selection which can not be representative of the population tested. In other words, the sample itself may contain material errors or deviations from the line. However, issuing a conclusion based on a sample may be different from the conclusion which would be reached if the entire population would be subject to audit.Types of risk associated with sampling:Controls are more effective than they actually are or that there are not significant errors when they exist - which means an inappropriate audit opinion. Controls are less effective than they actually are that there are significant errors when in fact they are not - this calls for additional activities to establish that initial conclusions were incorrect.Attributes testing - the auditor should be defining the characteristics to test and conditions for misconduct. Attributes testing will make when required objective statistical projections on various characteristics of the population. The auditor may decide to select items from a population based on its knowledge about the entity and its environment control based on risk analysis and the specific characteristics of the population to be tested.Population is the mass of data on which the auditor wishes to generalize the findings obtained on a sample. Population will be defined compliance audit objectives and will be complete and consistent, because results of the sample can be designed only for the population from which the sample was selected.Sampling unit - a unit of sampling may be, for example, an invoice, an entry or a line item. Each sample unit is an element of the population. The auditor will define the sampling unit based on its compliance with the objectives of audit tests.Sample size - to determine the sample size should be considered whether sampling risk is reduced to an acceptable minimum level. Sample size is affected by the risk associated with sampling that the auditor is willing to accept it. The risk that the auditor is willing to accept lower, the sample will be higher.Error - for detailed testing, the auditor should project monetary errors found in the sample population and should take into account the projected error on the specific objective of the audit and other audit areas. The auditor projects the total error on the population to get a broad perspective on the size of the error and comparing it with tolerable error.For detailed testing, tolerable error is tolerable and misrepresentations Revista Română de Statistică nr. 5 / 2010Statistics and Auditwill be a value less than or equal to materiality used by the auditor for the individual classes of transactions or balances audited. If a class of transactions or account balances has been divided into layers error is designed separately for each layer. Design errors and inconsistent errors for each stratum are then combined when considering the possible effect on the total classes of transactions and account balances.Evaluation of sample results - the auditor should evaluate the sample results to determine whether assessing relevant characteristics of the population is confirmed or needs to be revised.When testing controls, an unexpectedly high rate of sample error may lead to an increase in the risk assessment of significant misrepresentation unless it obtained additional audit evidence to support the initial assessment. For control tests, an error is a deviation from the performance of control procedures prescribed. The auditor should obtain evidence about the nature and extent of any significant changes in internal control system, including the staff establishment.If significant changes occur, the auditor should review the understanding of internal control environment and consider testing the controls changed. Alternatively, the auditor may consider performing substantive analytical procedures or tests of details covering the audit period.In some cases, the auditor might not need to wait until the end audit to form a conclusion about the effectiveness of operational control, to support the control risk assessment. In this case, the auditor might decide to modify the planned substantive tests accordingly.If testing details, an unexpectedly large amount of error in a sample may cause the auditor to believe that a class of transactions or account balances is given significantly wrong in the absence of additional audit evidence to show that there are not material misrepresentations.When the best estimate of error is very close to the tolerable error, the auditor recognizes the risk that another sample have different best estimate that could exceed the tolerable error.ConclusionsFollowing analysis of sampling methods conclude that all methods have advantages and disadvantages. But the auditor is important in choosing the sampling method is based on professional judgment and take into account the cost / benefit ratio. Thus, if a sampling method proves to be costly auditor should seek the most efficient method in view of the main and specific objectives of the audit.Romanian Statistical Review nr. 5 / 2010Statistics and Audit The auditor should evaluate the sample results to determine whether the preliminary assessment of relevant characteristics of the population must be confirmed or revised. If the evaluation sample results indicate that the relevant characteristics of the population needs assessment review, the auditor may: require management to investigate identified errors and likelihood of future errors and make necessary adjustments to change the nature, timing and extent of further procedures to take into account the effect on the audit report.Selective bibliography:[1] Law no. 672/2002 updated, on public internal audit[2] Arens, A şi Loebbecke J - Controve …Audit– An integrate approach”, 8th edition, Arc Publishing House[3] ISA 530 - Financial Audit 2008 - International Standards on Auditing, IRECSON Publishing House, 2009- Dictionary of macroeconomics, Ed C.H. Beck, Bucharest, 2008Revista Română de Statistică nr. 5 / 2010Statistics and Audit摘要美国公司的规模迅速增加，从第二十世纪初创造了必要的审计程序，根据选定的部分总人口的审计，以获得可靠的审计证据，以描述整个人口组成的帐户余额或类别的交易。
外文文献翻译(图片版)
本科毕业论文外文参考文献译文及原文学院经济与贸易学院专业经济学（贸易方向）年级班别2007级 1 班学号3207004154学生姓名欧阳倩指导教师童雪晖2010 年 6 月 3 日目录1 外文文献译文（一）中国银行业的改革和盈利能力（第1、2、4部分） (1)2 外文文献原文（一）CHINA’S BANKING REFORM AND PROFITABILITY（Part 1、2、4） (9)1概述世界银行（1997年）曾声称，中国的金融业是其经济的软肋。
当一国的经济增长的可持续性岌岌可危的时候，金融业的改革一直被认为是提高资金使用效率和消费型经济增长重新走向平衡的必要（Lardy，1998年，Prasad，2007年）。
事实上，不久前，中国的国有银行被视为“技术上破产”，它们的生存需要依靠充裕的国家流动资金。
但是，在银行改革开展以来，最近，强劲的盈利能力已恢复到国有商业银行的水平。
但自从中国的国有银行在不久之前已经走上了改革的道路，它可能过早宣布银行业的改革尚未取得完全的胜利。
此外，其坚实的财务表现虽然强劲，但不可持续增长。
随着经济增长在2008年全球经济衰退得带动下已经开始软化，银行预计将在一个比以前更加困难的经济形势下探索。
本文的目的不是要评价银行业改革对银行业绩的影响，这在一个完整的信贷周期后更好解决。
相反，我们的目标是通过审查改革的进展和银行改革战略，并分析其近期改革后的强劲的财务表现，但是这不能完全从迄今所进行的改革努力分离。
本文有三个部分。
在第二节中，我们回顾了中国的大型国有银行改革的战略，以及其执行情况，这是中国银行业改革的主要目标。
第三节中分析了2007年的财务表现集中在那些在市场上拥有浮动股份的四大国有商业银行：中国工商银行（工商银行），中国建设银行（建行），对中国银行（中银）和交通银行（交通银行）。
引人注目的是中国农业银行，它仍然处于重组上市过程中得适当时候的后期。
第四节总结一个对银行绩效评估。
毕业设计论文外文文献翻译
毕业设计(论文）外文文献翻译院系：财务与会计学院年级专业：201＊级财务管理姓名:学号：132148*＊*附件: 财务风险管理【Abstract】Although financial risk has increased significantly in recent years risk and risk management are not contemporary issues。
The result of increasingly global markets is that risk may originate with events thousands of miles away that have nothing to do with the domestic market。
Information is available instantaneously which means that change and subsequent market reactions occur very quickly。
The economic climate and markets can be affected very quickly by changes in exchange rates interest rates and commodity prices。
Counterparties can rapidly become problematic。
As a result it is important to ensure financial risks are identified and managed appropriately. Preparation is a key component of risk management。
【Key Words】Financial risk，Risk management，YieldsI. Financial risks arising1.1What Is Risk1.1.1The concept of riskRisk provides the basis for opportunity. The terms risk and exposure have subtle differences in their meaning. Risk refers to the probability of loss while exposure is the possibility of loss although they are often used interchangeably。
外文文献及翻译
外文文献及翻译1. 文献："The Effects of Exercise on Mental Health"翻译：运动对心理健康的影响Abstract: This article explores the effects of exercise on mental health. The author discusses various studies that have been conducted on this topic, and presents evidence to support the claim that exercise can have positive impacts on mental well-being. The article also examines the mechanisms through which exercise affects mental health, such as the release of endorphins and the reduction of stress hormones. Overall, the author concludes that exercise is an effective strategy for improving mental health and recommends incorporating physical activity into daily routines.摘要：本文探讨了运动对心理健康的影响。
作者讨论了在这个主题上进行的各种研究，并提出证据支持运动对心理健康有积极影响的观点。
该文章还探讨了运动如何影响心理健康的机制，如内啡肽的释放和压力激素的减少。
总的来说，作者得出结论，运动是改善心理健康的有效策略，并建议将体育活动纳入日常生活。
2. 文献： "The Benefits of Bilingualism"翻译：双语能力的好处Abstract: This paper examines the benefits of bilingualism. The author presents research findings that demonstrate the cognitiveadvantages of being bilingual, such as enhanced problem-solving skills and improved attention control. The article also explores the social and cultural benefits of bilingualism, such as increased cultural awareness and the ability to communicate with people from different backgrounds. Additionally, the author discusses the positive effects of bilingualism on mental health, highlighting its role in delaying the onset of cognitive decline and in providing a buffer against age-related memory loss. Overall, the author concludes that bilingualism offers a range of advantages and recommends promoting bilingual education and language learning. 摘要：本文研究了双语能力的好处。
外文文献翻译译稿
外文文献翻译译稿1可用性和期望值来自Willliam S.Green, Patrick W.Jordan.产品的愉悦：超越可用性根据人机工程学会（HFES）的观点，人机工程学着眼于“发现和共享可用于各种系统和设备设计的、关于人的特点的知识”。
人们通常只是把它作为生物力学和人体测量所关注的内容，实际上它是从更广泛的意义上的一种对人（产品用户）的全面和综合的理解。
HFES从二战中有军方从事的系统分析中发展而来。
其中的三种主要研究的是人体测量、复杂信息的解释和管理，以及在部队和装备调配中应用的系统分析。
系统分析在尺度和复杂性方面跨度很大，大的系统分析有类似于诺曼底登陆准备的大型系统规划，小到去理解如何从合理性和规模的角度才最佳的布置和装备人员。
诺曼底登陆是20世纪最复杂的事件之一。
他要求建立一个在战斗开始之前还不确定的庞大的人员和物资的合理分配系统。
在更小的规模上，装备和军事人物的布置意味着如何去组织、训练和安排战士，最大限度的发挥他们的长处。
士兵必须迅速地接受训练，并且能够有效地使用和维护在二战中发展起来的一系列技术装备。
其中，对于飞行员、潜艇人员和坦克驾驶员有神采的限制。
复杂的新装备的开发要求找到最好的税收、密码便医院、破译人员、雷达和声纳操作员、轰炸机驾驶员和机组人员。
在战后，随着公司及其产品在尺度、领域和复杂性方面的增长，很多系统分析人员在商用领域找到了发展机会。
尽管是战后的发展才导致了1957年人机工程协会（HFES）的建立，但人机研究的起源可以追溯到大批量生产方式的成型阶段，是当时提高生产效率的要求。
随着工作方式从手工生产和农业生产中的转移，新的工厂工作的概念逐步发展起来。
福特的流水生产线和泰勒的效率理论开始对生产的规划和教育产生影响。
即使在家庭生活中，妇女们也开始接受了现代家庭管理理论，并运用这些理论来组织和规划家庭。
在20世纪末，一种涵盖面更广的人机工程正在发展之中。
新的人机工程学是为了适应已经被广泛意识到的对用户行为模式更深入的需求而诞生的，它开始应用定型研究方法，并探索人的情感和认知因素。
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毕业设计（论文）外文文献翻译译文题目：南非房屋涂料对儿童铅暴露潜在影响的个案研究学生姓名：祝国民专业：地理科学指导教师：郝汉舟2010年3 月 1 日HOUSE PAINT IN SOUTH AFRICA: A CASE STUDYThe toxic effects of lead have been known for centuries. Its many useful properties gave rise to a dramatic escalation of lead use around the time of the industrial revolution, when lead poisoning was common amongst workers in the smelting, painting, plumbing, printing and other industries. With the advent of motor vehicles early in the 20th century, and the use of lead in petrol, environmental lead contamination increased substantially. Lead continues to be widely used, especially in developing countries, for example in petrol, paints and pigments, ammunition, cabling, television sets, computers, protective gear, ceramics and cosmetics, and many other ways (Tong et al 2000).Children are at particularly high risk of exposure to environmental lead, because of their elevated rates of development, ingestion and metabolism, and because of their developmental and behaviour patterns (Landrigan 1999). Hand-to-mouth activity, as part of normal play and development, constitutes the main pathway of childhood exposure to leadrich dust and soil. Children with a tendency to pica may be at particular risk of lead exposure. Even at relatively low concentrations, lead has been shown to interfere with human biochemical pathways, causing wide-ranging health effects. At levels around 10 g/dl biochemical and neurobehavioural effects (such as decrements in intelligence scores, shortened concentration spans, reading and language problems) have been demonstrated. Other health effects associated with elevated lead levels include anaemia, hearing loss, and abnormal development of tissues and organs,such as the kidneys, heart and brain. At extremely high levels of exposure, ataxia, cerebral oedema, paralysis, coma and death may result (Goyer 1993, Needleman & Bellinger1991, Hammond &Dietrich 1990).Several epidemiological studies undertaken in cities over the past two decades indicate that large proportions (over 90%) of South African children have had, and in some areas continue to have, unacceptably high blood lead levels.In a blood level survey conducted in 2002 amongst 383 grade one children attending schools in the Johannesburg suburbs of Alexandra, Soweto, Westbury, River lea and an inner city area, the mean blood lead level equaled 9.4 g/dl. Around 42% of children were found to have blood lead levels equaling or exceeding the internationally accepted blood lead level of 10 g/dl. In impoverished areas, such as Alexandra, as many as 62% of first grade children had elevated blood lead concentrations. This case study illustrates the potential vulnerability to lead exposure amongst South African children with a pica tendency, living in older housing developments, or attending schools in which lead-based paint has been used. Preliminary data from the current MRC survey indicated that around 9% of children in the Johannesburg phase of the study were ingesting paint, cigarette ends, cement, sand or other non-food items.During follow-up home interviews conducted with the parents, it emerged that the girl was often observed to ingest putty, paint from indoor and outdoor walls, and soil from around the apartment building in which they lived. Concern over their daughter’s pica tendency and health hadpreviously prompted the parents to take her to a local hospital for investigation. However, over-exposure to lead had not been considered at the time.The highest blood lead concentration (44.4 g/dl) was determined in a 7-year old female subject. Analysis of a repeat blood sample taken one month later showed an increase in the blood lead concentration to 51.5 g/dl; more than five times higher than the internationally accepted action level of 10 g/dl.Subsequent analyses of lead concentrations in samples of paint, putty, soil and water taken from the girl’s home and surrounding areas showed that lead levels in water were below detectable levels, while soil lead concentrations ranged from 11.4 to 87.5 g/g. The levels of lead in paint samples taken from the walls of the girl’s home were high (up to 3940 g/g), as was the lead concentration in a paint sample taken from a classroom of the school she attended (2601 g/g). A subsequent medical examination revealed evidence of microcytic anemia.Given the health effects associated with even relatively low blood lead concentrations (10 g/dl and below), including hearing loss (Schwarz et al 1987), hyperactivity, shortened concentration spans, reductions in IQ, poor school performance (Burns et al 1999 ) , the emergence of aggressive/violent behavior (Nevin 2000), as well as anemia at higher concentrations, it is important that South Africa follow the example of many other countries around the world in taking wide-ranging actions to address the preventable risk of childhood lead exposure.In respect of aspects associated with lead in paint specifically, these actions should include appropriate research and surveillance programs to identify high risk settings and groups, improved public access to information on the risks associated with lead exposure, the development and enforcement of standards for childhood blood lead levels, as well as for maximum permissible concentrations of lead in paint used in housing and school buildings, and in consume products such as children’s toys and furniture, be these locally produced or imported. Landlords may need to be obligated to alert prospective tenants to the presence of lead-based paint in dwellings.REFERENCESGoyer RA. Lead toxicity: current concerns. Environ Heath Perspect 1993; 100: 177-87. Hammond PB & Dietrich KN. Lead exposure in early life: health consequences. Rev Environ Contam Toxicol 1990, 115: 91-124.Landrigan PJ. Risk assessment for children and other sensitive populations. Ann NY Acad Sci 1999, 895: 1-9.Needleman HL & Bellinger D. The health effects of low level exposure to lead. Annu Rev Public Health 1991, 12:111-49.Schwartz J, Otto D. Blood lead, hearing thresholds, and neurobehavioral development in children and youth. Arch Environ Health 1987, 42(3): 153-60.Burns JM, Bathurst PA, Sawyer MG, McMichael AJ, Tong SL. Lifetime low-level exposure to environmental leadand children’s emotional and behavioral development at ages 11-13 years. The Port Pirie Cohort Study. Am J Epidemiol 1999, 149(8): 740-9.Nevin R. How lead exposure relates to temporal changes in IQ, violent crime, and unwedpregnancy. Environ Res 2000, 83(1):1-22.Tong S, von Schirnding YER, Prapamontol T. Environmental lead exposure: a pubic health problem of global dimensions. Bull World Health Organization 2000,78(9),1068-77.Figs 1 & 2: Paint and putty removed and ingested by the study subjectFig 3: Peeling paint in degraded housing stock南非房屋涂料对儿童铅暴露潜在影响的个案研究Mathee A1, Rollin HB1, Ditlopo NN2, Theodorou P31.南非医学研究理事会,Po Box 87373 ,Houghton 2041,Johannesburg tel+27 11643-7403,email amathee@mrc.ac.za2.Coronation Hospital3.国家职业卫生中心介绍几世纪以来铅的毒性效应为人们所了解。