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Global Competition and Public Finance

Global Competition and Public Finance
Global Competition and Public Finance

Global Competition and Public Finance

( A Draft)

Hirofumi Shibata

President, International Institute of Public Finance

President, Kanto-Gakuen University, Japan

A paper presented at the U.N. Workshop on Financial

Management and Accountability

28-30 November 2001, Rome

Contact:

Global Competition and Public Finance

I. Introduction

Intensified international mobility of capital, labor and goods are increasing disturbing the long cherished methods of taxation and income distribution of individual countries. The volume of international direct investments has increased more than 12 times world wide in the past 15 years and that of commodity trade more than 3 times in the same period. In the period between 1983 and 1998, the annual flow of outbound foreign direst investment (FDI) has nominally rose from less than $50 billion in 1983 to more than $600 billion in 1998. During the same time period, the world commodity trade has increased from a total export volume of $1,667 billion in 1983 to $5,377 billion in 1998 (International Monetary Fund, 1990, 1999).

Globalization of the national markets is destroying the comprehensive income tax system based on the residence principle, and threatens progressive income tax and welfare systems of individual countries. The incidences of income tax avoidance with respect to incomes from capitals, which can move internationally with more ease as compared with labor and natural resources, are becoming increasingly significant.

E-commerce of services whose delivery can be completed through electronic transmissions escapes indirect taxes completely and cross border shopping threatens independence of indirect tax rates of individual countries.

In response to these developments, Scandinavian countries and Austria introduced the so-called “dual income tax system” in 1990’s. It was an epoch making departure from their long established comprehensive income tax regimes, which applies a progressive tax rate schedule on an individual's entire income whatever the sources of his incomes may be.

The dual income tax, on the other hand, divides an individual’s entire income between the incomes from capital that can move easily across international borders and labor income that can not move so easily. It then applies to a progressive rate tax on the labor income and fixed rate tax on the capital income. The fixed tax rate applicable to the capital income is set equal to the lowest tax rate applicable to the labor income. The low tax rate on capital income is designed to prevent international outflows of capital that a higher tax rate would generate. Such a tax system reflect the modern thinking of optimal taxation, which recommend a tax rate

inversely related to the elasticity of supply of the item to be taxed.

Clearly, under the dual income tax system, the high-level welfare system supported by a high level taxation would become increasingly difficult. The opting to the dual tax system does not seem to reflect the willing choice of the traditionally egalitarian minded citizens and the governments of those counties but rather reflects the bitter choice forced on them under circumstances. It was a necessary decision for a small and open economy to survive under the intensified international competition for capital in the globally integrated economy.

The present unsettling world situation symbolized by terrorism, regional conflicts and Afghanistan situation are results of, in large part, the state of utter poverty prevailing in many parts of the world and staggering income inequalities between the rich and the poor nations. Traditionally public finance system has shouldered the main burden of solving income inequalities in each country. The fact that the pressure of global competition is now forcing all countries to relinquish the income redistribution function of their public finance system presents a serious problem to stability of the world.

II The Advantages of the Residence Principle

Under the ability to pay principle of taxation all incomes of an individual where ever their sources may be must be gathered together in one country and the progressive rate schedule of that county must apply to the sum of the gathered incomes. The system under which the country where a specific individual’s incomes are gathered is the country where that individual resides is called the residence principle taxation.

Naturally, the country to which the revenue from a tax accrues and the country where the sources of that taxed income locates themselves are not necessary become the same. An alternative taxation system that attempts to mach the revenue receiving country and the income source country exists. The system under which the country imposes a tax on the incomes whose sources are within that country is called the source principle taxation. Under the source principle taxation, when the sources of his entire income is distributed among different countries, his income of any one country does not reflect his ability to earn income. Unless the tax rates of all countries are the same and fixed, the sum of taxes paid in all countries changes as the country distribution pattern of income changes. Therefore, the source principle taxation cannot realize the ability to pay taxation. Clearly, it is essential to have a comprehensive

income tax system based on the residence principle to realize the principle of the ability to pay taxation.

The source principle taxation is also defective in achieving an efficient use of the limited aggregate quantity of the world resources. For example, a capital investor, wishing to maximize his return to capital, would distribute his capital among different countries so that the rates of return to capital invested become the same in all countries. The rates of return that he uses for his maximization calculus are the returns after subtracting taxes that he has to pay in the source countries. When the tax rates of source countries are different, the returns to capital before subtracting source countries’ taxes are also different. But an efficient allocation of the world’s limited aggregate capital requires equalization of the tax inclusive returns to capital (returns before subtracting taxes. Thus the source principle taxation produces an undesirable outcome from the point of view of efficient resource allocation.

Under the residence principal, taxes that a capital investor subtracts from returns from difference sources are the taxes of the country of his residence and are the same: They are unrelated to the taxes in the source countries. Hence when each investor maximizes the sum of returns of his capital. The returns of capital inclusive taxes of various sources are also equalized. Consequently, the aggregate capital of the world is automatically distributed efficiently among different sources.

Thus under the realistic situation where all countries tax rates are different, the residence principle holds two theoretically desirable characteristics:

(1) Each country can use independently a progressive income tax system that she

considers desirable and can pursue her own welfare programs.

(2) When it is left to individual resource owners’ free choices, the world resources are

automatically distributed among different activities most efficiently.

However, the intense competition in the global economy is gradually demolishing the residence principle taxation.

III. Wrecking of the Residence Principle

Residence principle is desirable system because it realizes the ability to pay principle taxation and bring about an efficient use of the limited quantity of world resources. However, in the real world the tax systems of all countries are moving to the source principle taxation, in which a country taxes incomes whose sources are located within its own territory.

Generally, a tax consists of two parts: one that finances transfer of income from the rich to the poor, namely the transfer tax; and the other, the part that finances the costs of providing governmental services and public goods, highway, harbor and like that, namely the benefit tax. The availability of public services and public goods usually influences the productivity, and hence the rate of return of the invested capital. Hence it is justified that a source country that provides non- residents with public goods and services to tax the returns to investments generated in that country’s territory.

International taxation relationships are governed by networks of bilateral agreements designed to avoid double taxation of the same income, based on the OECD model of “International Convention of Avoidance of Double Taxation.” This convention affords the source country the right to tax on the income generated in its own territory.

If the country where the owner of the income resides imposes a tax on the income generated in the source county, according to the residence principle, the owner of the income is taxed twice on the same income. It becomes necessary to refund a tax doubly imposed. The Convention recommends two alternative methods to void the double taxation: (1) Exclude the non-domestic source income from the taxable income in the country where the owner resides; (2) Refund the amount of the tax paid to the source country from the total tax that the owner paid to his residence country under the residence principle.

Under the first alternative, if the residence government excludes non-domestic source incomes from the taxable income base, that country's system effectively becomes the source principle taxation. Under the second alternative, two possible consequences arise if tax rates are different between the source and the residence country.

First, when the tax rate of the residence country is higher than that of the source country, the tax revenue is divided between the two countries. Because the amount of the tax refunded is limited to the amount that the taxpayer paid to the source country, and the tax paid to the resident country that exceeds the amount of the tax refunded is left in the treasury of the resident country. The situation is the residence principle taxation.

Second, when the tax rate of the source country exceeds that of the residence country, the amount paid to the residence country is fully refunded to the tax payer, and it becomes the source principle taxation. Only if the residence country were to refund the full amount of the tax that the taxpayer paid to the source country, it would become the residence principle taxation. But the residence country normally limits the amount of the refund to the amount that corresponds to the resident country’s tax on the

non-domestic source, and therefore the amount of the refunds is normally short of the full amount that the taxpayer paid to the source country.

In the first case, there is strong incentive for the source country to raise her tax rate to the resident country’s level. Because the amount of the tax the source country imposes is to be refunded fully by the investor's residence country, a raise in the source country's tax will not cause the source country to loose foreign investments. If this situation prevailed, the residence country would loose the entire tax revenues from the non-domestic source incomes. The residence country has no means to counter against the source country in this case, except for reducing own tax rate to zero or abandon the residence principle taxation.

Consider the case of investment through a subsidiary set up in the source country. Under the residence principle taxation the resident country should tax the parent company in the year when the subsidiary has made profits. However, this practice is impossible under the present international law because the law sees the subsidiary an independent company.

With respect to interest income from foreign investments, all countries employ the residence principle. But it is practically difficult to impose a tax on interests earned in foreign countries. Presently, a wide spread use of the source principle is recognizable with respect to the interest income by the means of the withholding tax system.

On the whole, the existing international agreements for avoidance of double taxation, the established international law governing subsidiaries and practical tax administrative constrains are all antagonistic against upholding the residence principle taxation. They are forcing all countries to take a lukewarm attitude towards enforcement of the resident principle taxation.

IV Competitive Tax Rates Reduction

As the source principle taxation in fact replaces the residence principle taxation in practice, international competition for tax rate reduction becomes a more intense reality. Under the source principle taxation, the net rate of return to investment is the rate after subtracting the tax of the source country that an investor has to pay to the source country. Naturally, in the competition for attracting foreign capital, a country with a high tax rate suffers relative to a low tax rate country. The same applies to the competition for other internationally movable factors of production such as for skilled labor. But the degrees of mobility of factors of production are different due to the

difference in the costs of the relocations. Monetary capital reacts to a slight change in the rate of return. The development of the IT technologies has made it possible fort monetary capital to shift investment locations internationally, quickly and cheaply. Labor is less mobile as compared with the monetary capital. Particularly unskilled labor is less mobile because the difference in return that can be realized through shifting employment or locations is lower as compared with the skilled labor and consequently difficult to absorb the cost of movements.

Countries attempting to attract productive factors of production to their own territories compete for lower effective tax rate on incomes to be earned by these factors of production. An example demonstrates the impact of a tax rate change on the international flow of capital. The German government decided to impose a 10 per cent withholding tax on interest income in 1989. The amount of long term capital moved out of Germany in the prospect of the reduced net return of return amounted to DM85 billion. As the result, the German government was force to abandon the introduction of the withholding tax. It reintroduced a 30 percent withholding tax on interest incomes of residents by the order of the Supreme Court on the ground of equity. However, non-residents are exempt from this 30 percent withholding tax. Many member countries of EU also exempt investment incomes of non-residents from their withholding taxes.

Unification of national markets induced active international movements of factors of production. But the degree of international shifting differs between tax bases such as labor and capital. It is now becoming a common practice in tax reform that a country sets different tax rates according to the degrees of international mobility of the tax bases. Accordingly, weights of the tax burden are shifting to relatively immovable factors of production such as unskilled labor from the easily movable factors of production such as monetary capital. Such a trend naturally widens income differentials between the poor and the rich in many countries and creates serious disharmony in their society.

V. The Dual Income Tax

Scandinavian countries and Austria abandoned their respective comprehensive income tax systems, and introduced the so-called “duel income tax” systems in 1990’s. Under the dual income tax, the entire income from all sources of an individual is divided One part is the capital income (monetary income and income from real estates)

and the other part the labor income. A progressive tax schedule applies to the labor income and a fixed rate, equal to the lowest tax rate applicable to the labor income, applies to the capital income.

Because the dual income tax applies a lower tax on the capital income, which can avoid a tax easily by moving out the country, theoretically, the tax revenue could decline. For a country like Sweden, which had employed a strict comprehensive income tax with a steeply progressive tax rate schedule, it appears a really great turn over from the high welfare, based on high tax, oriented to the efficiency oriented national policy.

However, the decision is probably simply to adjust the country to the changed realty of the world. It is based on a judgement that it is desirable to keep foreign capital in home by a low tax rate rather than loosing it by a high rate. If it is not possible to tax effectively the capital income under the present international capital flow situation, it is more efficient to tax labor that is not easily mobile than capital.

VI. Indirect Tax Competition

We have discussed importance of international competition in the area of direct taxation. Let us now turn to the same importance in the area of indirect taxation. With respect to the methods of imposing indirect taxes under international taxation context, two major ways exist. One method is to impose on goods and services the taxes of the country in which they are consumed. It is called the destination principle taxation. Another method is to impose on goods and services the taxes of the country where they are produced. It is called the origin principle taxation.

Under the destination principle taxation, when goods and services are exported all taxes that imposed by the exporting counties up to the stage of exportation are refunded at the point of the exports. The importing country in turn imposes taxes equal to the amount that that country’s comparable domestic products would have paid up to the same stage where imported goods and services had reached. Therefore the indirect taxes of the exporting countries are thus separated from those of the importing country. Consequently, each country can set its own tax rate independently.

On the other hand, under the origin principle taxation, no tax adjustments take place at the point of exportation and importation. In each country’s domestic market, the domestically produced good and services bearing domestic taxes compete directly with the foreign produced goods and services bearing the foreign taxes. The high tax country’s products and services are placed at competitively disadvantages as compared

with those of the low tax rate country. Each country looses independence in the tax rates setting. It can not determine its own tax rate without paying due consideration to the competing countries' tax rates. Thus in order to maintain independence in income redistribution and welfare polices the destination principle taxation is preferred to the origin principle taxation.

However, the maintenance of rigid international border control for the purposes of tax adjustments runs counter against the international free trade movement. European Union is aiming at eventual complete abolition of the border controls on the intra-union trade and moving to the origin principle taxation. At this moment EU abolished border tax adjustments on goods and services related to the consumers’ cross border shopping except for automobiles and yachts.

With respect to E-commerce, imposition of indirect tax is particularly difficult. Particularly, so in the case of the transactions which involves electronically delivery of the ordered products. Because of competition between imported and domestically produced goods and services, the rates of indirect taxes on goods and services of all countries tend to gravitate at the rate of that of the lowest rate country, and the countries maintaining high tax rates tend to lose revenues. It was reported that 67 percent of cigarettes consumed in Quebec province of Canada before the Province reduced its Tobacco tax in 1994 were those purchased illegally in the United States.

VII. Conclusions

Under the increasingly intensifying international competition, it is becoming extremely difficult to tax internationally mobile factors of production such as capital and skilled labor. Consequently, the burden of tax by relatively immobile factors of production such as unskilled labors, farmers and pensioners are increasing. But many of those whose burdens of taxation are increasing are receivers of income transfers until a few years back. Income transfers that depend on income tax revenues become simply transfers between low-income people. The existing transfer systems do not contribute improvement of general welfare.

But we must aware of the effects of liberalization of trade and free movement of capital and labor. They must have improved efficiency of the world production as a whole. Therefore, as long as the rate of increase in the world population does not overtake the rate of increase in the world production, per capita income of the world population must increase. Indeed, it is the major or only justification for promoting

worldwide efficiency improving policies.

However, in the reality, income gap between the rich and the poor in the world seems widening rather than shrinking. It implies that the increments in the world income brought out by the intensified competition and consequential efficiency improvement is held in the hands of the group of the high-income people.

But we come to a standstill. As shown in this paper, under the globally integrated world markets it is extremely difficult for a small and open country to pursue independently own income redistribution policy and welfare programs. However, closing income gap between the rich and the poor is at least theoretically possible if all countries jointly pursue common welfare programs or if a large country leads a worldwide income redistribution program.

It was the new capitalism that was lead by Keynes and others that averted the international communists’ revolutions. When we observe anti-WTO movements lead by NGO’s and regional conflicts, and Afghanistan etc. we feel as if we are walking on the same wheel track to complete destruction the world peace. It appears that it is the time when we must institute a worldwide income redistribution program and put excessive capital movements in harness.

土耳其电力市场分析

土耳其电力市场土耳其电力市场概况概况 一一、土耳其电力市场发展现状土耳其电力市场发展现状 随着土耳其经济的高速发展,土耳其电力市场正成为土耳其经济发展最快的领域之一。自1980年起,土耳其的电力需求就开始快速增长,2009年达到了194兆瓦特-小时(TWh)(图1)。目前土耳其的人均用电量低于2200千瓦时,远低于欧盟6602千瓦时的平均水平。根据土耳其能源部最近的调查显示,土耳其的电力需求将从2008年的198 TWh 增加到2017年的363TWh。 图1 19801 1980--2009年土耳其电力需求年土耳其电力需求((TWh TWh)) 数据来源:TEDA ?,E üA ?。 注:7.8%、3.6%是复合年均增长率(CAGR)。 电力产业可分为四个垂直分工的部门:发电、传输、分配和零售。在土耳其,目前除了传输环节仍完全由国有公司TEIA ?控制外,其他环节均引入了私营企业(图2)。

数据来源:EüA?,TE?A?,TEDA?。 土耳其电力市场自由化时间表 二、土耳其电力市场自由化时间表 在土耳其电力工业的发展初期,曾有外国企业参与,之后由地方公共团体承担。1950年以后,私营企业逐渐参与。1970年10月,根据国家第1312号法令,设立土耳其电力局(TEK),垄断性的经营发电、输电、配电业务。根据土耳其3096号法令,从1984年开始,允许私营部门进入电力市场,但只有极少数的民营企业参与经营电力。1994 年,一贯垄断经营发电、输电、配电的TEK被分割成发电、输电公司TEA?和配电公司TEDA?。2001年 TEA?解体为EüA?、TE?A?和TEDA?,这三家公司的主营业务分别是发电、输电和零售。2005-2010年,土耳其配电领域的私有化开始,预计在2005-2010的5年中TEDA?将被21个私营配电公司所取代。2007年,土耳其发电领域开始了私有化进程。2008年,拥有总装机容量141MW的ADüA?公司成功完成了私有化,这是土耳其政府私有化管理局(Privatisation Administration)

中东国家有哪些风俗

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翻译译文

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火焰。 科学的敌人,不比朋友少。 不学习的人总以后悔而告终。 真理不需要喋喋不休的誓言。 不劳动的玩乐,就象没有放盐的面包。 谎言的船开不远。 土耳其谚语翻译İnsanoğlu bir varmış bir yokmuş, dünya gelip geçicidir. 人如匆匆过客,天地亦非永恒。 Hırsızlık bir ekmekten, kahpelik bir öpmekten. 盗物一次便是贼,卖淫一回即为娼。 Ağustosta gölge kovan, zemheride karnı ovar. 夏天干活不卖力,冬天就要饿肚皮。 Akı karası geçitte belli olur. (或者) Ak göt, kara göt geçit başında belli olur. 是骡子是马,拉出来遛遛。 Duvarı nem, insanı gam yıkar. 潮湿摧墙倒,忧伤催人老。

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The Impact of Mother to Helen Each individual is extremely grateful to mother’s tending and educating. The influence of mother is anywhere but subtle. Sometimes we are unaware of the influence on our attitudes and behaviors. Helen Foster Snow was deeply influenced by her mother, without whom it could be extremely difficult to understand Helen with her attitude towards various challenges and her great motivation and desire for making success. In her struggle for kindness, Helen had had experiences such as being brave to be the first, acting as heroic and fearless and daring to take risks. All above came from her mother’s influence when Helen was young. Hannah Davis Foster, mother of Helen, devoted all her life to public service and her affairs. To improve lives of women and children, Hannah forged ahead and worked very hard. She was once a teacher, a businesswoman and even led community work. Energetic and creative, Hannah always participated in service activities in community with Helen around her, working selflessly for the development of society. Although she was a women leader, Helen’s mother always did men’s work. For example, she build house herself. Before Helen was 15, she stayed with her mother and learned from her mother during the whole process of her growth and development. In the period that Helen was to be an adult, she absorbed her mother’s crave for accomplishing gracious undertakings and the awareness of serving for the others. Helen’s mother worked very hard all her life and always worked over times. She built parks and playgrounds for children. Also she established the system of tutorship and she hoped that children could grow healthily, becoming physically- strong, noble-thinking, good-attitude and normative-behavior. As Helen’s mother put it, it was of great importance to adhere to good values and take pleasure in helping others, which she instructed Helen in a methodical and patient way. Helen emphasized on good morals which was a proof that her mother indeed influenced her. If we compared Ha nnah’s life with Helen’s experience, we will find many similarities. In 4th July, 1910, seated in the float for woman suffrage, Hannah took part in the

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中英文翻译

多危害公路桥梁设计标准 George C. Lee1 , Mai Tong2 and Phillip Yen3 摘要: 根据AASHTO标准LRFD在哲学的研究方法,一项具有比例的作为危险比较的标准被作为联邦公路管理局和土木工程硕士研究的课题。本文介绍的一般做法是由MCEER进行建立各种灾害事件及其影响,预计公路桥梁适当比较的平台。 1.0介绍: 除了正常的功能要求外,多重危害(如:如地震、风的风味,洪水、船舶碰撞,交通超载事故,和恐怖主义袭击等)必须适当考虑在公路桥梁设计内,。当前的AASHTO桥梁设计规范提供了每个载荷危害的详细危险识别。为进一步研究抗多种灾害的桥梁,有必要建立桥梁对接的测量标准。例如在返回期间或在某一时间内发生的概率超出标准的各种危害就可以用一个简单的标准来考虑解决。然而,它并不完全合理运用这种标准来校准,因为许多其他有影响的因素,如危害持续时间的不确定性,桥梁设计荷载的危险,关键部件的脆弱性,风险危害引起的后果,影响潜力的地区和损伤的桥梁可能会有所不同。事实上,在目前的AASHTO 标准规范,设计地震灾害定为475的回报期,其中已经有50年超出标准10%的历史。从NEHRP(NEHRP 2000)最近建议的基础上,还打算增加对重大桥梁的回报期至2000-2500年。正确的设计地震重现期仍在研究和专业的社会讨论。根据ASCE的07-95,风危害的回报期定于50年,根据FHWA HEC 18 冲刷的回报期定为100年。相比之下,根据设计的生命桥跨度(戈恩等2003),活负载的最高年限定为75年,目前尚没有统一的对跨板灾害发生频率的设计要求。 2.0AASHTO标准LRFD致多灾害大桥设计改进 美国公路桥梁设计的主旨是在于将标准规格的AASHTO标准过渡到AASHTO标准的LRFD上。在认识到LRFD设计方法的优势基础上,又因为设计上主要的不确定性来自需求装载危险。所以适当的对公路桥梁设计的多重危险的比较是非常重要的。 从AASHTO标准LRFD设计方法论的角度看,每一个桥梁的设计应为指定的极限状态。低强度的危害桥梁的经验,定期和极端灾害事件这两个的设计标准是极限状态的设计代表。这意味着,桥梁结构系统,包括其部分和连接的设计必须首先达到失效机制。因此,过度意外的构件要尽量避免,因为它可能会在对结构产生不利影响,不良的位置 导致损坏(如塑料合页)。 AASHTO标准LRFD不同于AASHTO是因为LRFD的设计不同于传统的ASD,.应力设计方法。建筑署设计的一个主要弱点是,没有考虑到既高于预期负荷概率和低于预期的实力在同一时间和地点发生,而把所有载荷和载荷组合一视同仁的看待。因此,它具有很少或根本没有设计标准之间的假设,以及许多实际性成分的桥梁,或实际发生的事件的概率(Kulicki 1999年)有直接关系。 为了克服ASD方法的不足,LRFD在标准偏差或者变异系数的随机变量- 破坏指数β(这是一个失败的概率测量给定的负载设置,该元件的标称电阻正在设计。)的规范基础上建立。 β值直接关系到失败的概率大小。依据以往对剪力和弯矩规格模拟和实际的桥梁的设计, 可靠性指标对其进行了评价模拟。可靠性指标的范围涵盖了从小于2广泛高于4。正如(诺瓦克1999)编制的数据表明,过去的做法是由β= 3.5表示,该值被选中作为对LRFD规范校准目标。β= 3.5对应的安全统一的概率(1 - 对失败的概率),这是等于或大于99.98%。 AASHTO标准LRFD的优点是,它提供了一个统一的概率为基础的标准来衡量一个桥梁设计的安全水平。最好是,如果有相类似的统一标准能为多种灾害对桥梁的影响进行比较,那么它将加强AASHTO标准LRFD,并提供一个危险因子校正负载坚实的基础。可惜的是,似乎没有一个可以给予灾害事件和上述原因很好的解释。继LRFD和比较缺乏统一的危害的标准在目前的多个危险桥梁设计视图的基本方法后,FHWA的研究任务是探索和建立一些可能的和合理的非均匀commeasurable标准。 3.0COMMEASURABLE准则的多种危害公路桥梁设计 单词“commeasurable”是指根据“平等”的基础上比较。从多种灾害影响或危害桥梁载荷校准比较方面说,“平等”是相当复杂的。例如,危害分类上,commeasurable回收期基础确定是建立对个人发生危害的基础上设计荷载的。在这方面,commeasurable 标准只考虑了灾害发生的不确定性; 而没有考虑造成危害的电阻结构。船只的大小和重量在特定河流的物理限制到导致了船舶碰撞是一种不能得到妥善的风险投资。因此,碰撞的影响不会随着时间显著变化。据测定,每一年的总碰撞事故与事故位置无关。 commeasurable标准的目标是不是要审判桥梁设计本身,而是提供一个“平等”的基础来评估桥梁上的一个潜在危险的事件可能造成的影响。上文指出了“平等”的基础,可以解释“发生”,“安全”,“维修费用”,“中断服务”等的不同之处。

外文翻译

本科毕业论文外文翻译 外文译文题目(中文):再生建筑垃圾作为混凝土骨料用于 可持续建筑材料的探究 学院: 城市建设学院 专业: 土木工程 学号: 201308141162 学生姓名: 郑健 指导教师: 唐红 日期: 二○一七年六月

InternationalConferenceonSustainableDesign,Engineeringan dConstruction Recycled Construction Debris as Concrete Aggregate for Sustainable Construction Materials ShahidKabir*,AmmarAl-ShayebandImranM.Khan ProcediaEngineering145(2016)1518–1525 (可持续设计、工程与建筑国际会议) 再生建筑垃圾作为混凝土骨料用于可持续建筑材料的探究ShahidKabir*,AmmarAl-ShayebandImranM.Khan (土木与环境工程系,费萨尔国王大学,沙乌地阿拉伯王国)能源与工程145(2016)1518–1525

摘要 为了比较各种来源有差异的再生混凝土骨料废料拆除的工程性质,笔者专门为此做了一个实验:实验室从一个已知的工程性质商业预拌混凝土公司得到样品来测试混凝土废物,通过一些关于样品的工程性质的信息具体,并从结合市场规则的前提出发将其作为实验的控制样品。本研究探讨了潜在的建筑废物的可持续建筑材料的发展,以获得建筑废物的经济回报。将建筑垃圾处理成砾石后,计算出废料的再生材料量,进行骨料试验。实验室样品的制作是对各种废物来源进行混合设计与骨料回收的基础上完成的,得到控制样品后,最后进行抗压强度,拉伸强度,抗弯强度,以及一些非破坏性试验(NDT),如脉冲速度和锤击试验。从不同的测试得到的结果之间的相关性进行了分析,在这个实验程序中,指出样品之间的线性相关性以及其他机械性能的评价,如抗压强度,劈裂抗拉强度,弯曲强度,脉冲速度等。 关键词 可持续混凝土设计;再生骨料,建筑拆除混凝土,混凝土工程性能 一、引言 固体废物管理是全球面临的严峻挑战,而这也是海湾地区的一个特殊问题 ,其中大多数国家有着世界上最高的人均废物产生量。工业增长、建设繁荣、快速城市化、生活方式的改变和不可持续的消费模式,都对这一日益严重的浪费问题有着不小的影响。城市化建设的加速导致了数十亿美元的建设公共基础设施部门的建设项目的支出,这导致了建筑材料与相关建筑废弃物的管理不断增长的物质人力需求。拆除旧建筑物,成吨的建筑废料被丢弃;这些拆除的混凝土也常常被认为是没有价值的,作为拆卸废物处置。然而,大多数建筑垃圾被认为是有利用价值的,可以可用于再生建筑材料。 自然资源通常由建筑业大量消耗,同时还生产大量的建筑和拆除废物。碳废物构成最大的固体废物量。例如,美国建筑业每年产生超过1亿吨的碳废物,而大约有29%的固体废物流是由建筑业产生的。此外,英国的碳废物废物贡献率超过50%,每年有着7000万吨的碳废物被丢弃。克莱文等人在1994年的报道说,建筑活动产生的约20-30%的废物在澳大利亚,这是弃置垃圾的填埋场。而在1993-2004年间,则是中国香港建筑垃圾的巅峰年代,建筑垃圾的制造量翻了一番,达到2000万吨。2004年。在香港近23%的固体废物来自建筑业活动。大量的建筑垃圾在不同的国家揭示了地方行动的重要性,同时,回收和再利用建筑废物在整个建筑行业的生命周期中有着显著的意义。 建筑废物的产生和建筑材料消耗以及自然资源的不可持续使用也与建筑业的不利环境影响有关。在全球范围内,据估计,约30%的废物处置堆填区来源于建筑和拆除活动。此外,自然资源的过度使用,如碎石生产、爆破土石的山区,已成为一个日益严重的环境问题,这些工业生产的废物需要通过创新思想来加以解决,同时改善可持续发展的综合管理方案来获得经济回报。

土耳其概况

土耳其概况 【国名】土耳其共和国(Republic of Turkey)。 【面积】78.36万平方公里,其中97%位于亚洲的小亚细亚半岛,3%位于欧洲的巴尔干半岛。 【人口】7256万,土耳其族占80%以上,库尔德族约占15%;城市人口为4970多万,占总人口的70.5%。土耳其语为国语。99%的居民信奉伊斯兰教,其中85%属逊尼派,其余为什叶派(阿拉维派);少数人信仰基督教和犹太教。 【首都】安卡拉(Ankara),人口447万,年最高气温31℃,最低气温-4℃。 【政体】共和制 【货币】土耳其里拉(Turkish Lira)。 【国家元首】总统阿卜杜拉·居尔(Abdullah Gül), 2007年8月28日由议会选出,当日就任。 【主要节日】新年:1月1日;国家主权和儿童日:4月23日;青年和体育节:5月19日;胜利日:8月30日;共和国成立日:10月29日。 【简况】地跨亚、欧两洲,邻格鲁吉亚、亚美尼亚、阿塞拜疆、伊朗、伊拉克、叙利亚、希腊和保加利亚,濒地中海、爱琴海、马尔马拉海和黑海。海岸线长7200公里,陆地边境线长2648公里。南部沿海地区属亚热带地中海式气候,内陆为大陆型气候。

土耳其人史称突厥,8世纪起由阿尔泰山一带迁入小亚细亚,13世纪末建立奥斯曼帝国,16世纪达到鼎盛期,20世纪初沦为英、法、德等国的半殖民地。1919年,凯末尔领导民族解放战争反抗侵略并取得胜利,1923年10月29日建立土耳其共和国,凯末尔当选首任总统。 【政治】2002年11月,正义与发展党在土第22届议会选举中获胜,实现单独执政,结束了土自1987年以来多党联合执政的局面。正义与发展党上台后,积极推进政治、经济改革,统筹社会协调发展,取得明显成效。2007年7月,正发党以46.6%的得票率赢得大选,继续单独执政。 2011年6月,土举行第24届议会选举,正发党以49.9%的得票率赢得胜利,实现第三次连续单独执政。 【宪法】土立法体系效仿欧洲模式。现行宪法于1982年11月7日生效,是土第3部宪法。宪法规定:土为民族、民主、政教分离和实行法制的国家。 【议会】全称为土耳其大国民议会,是土最高立法机构。共设550个议席,议员根据各省人口比例经选举产生,任期4年。实行普遍直接选举制,18岁以上公民享有选举权。只有超过全国选票10%的政党才可拥有议会席位。本届议会成立于2011年6月29日,是土第24届议会。目前议会议席分布情况是:正义与发展党327席,共和人民党135席,民族行动党52席,和平民主党29席,无党派7席。 【政府】又称部长会议。本届政府是土第61届政府,成立于2011年7月13日,系正义与发展党单独执政,法定任期4年。 【行政区划】土耳其行政区划等级为省、县、乡、村。全国共分为

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程在一个单独的游泳池显示。这将在第5章描述。 从图1中的池分隔成两个道。道可用于各种用途,例如用于分配组织单位,如在这个例子中,或用于技术系统内代表不同的组件。在这个例子中,道显示的过程的活动由营业部和人力资源部门进行。 被池和道也被称为“泳道”。他们像游泳池划分成的道。比赛的每一个参与者只游在自己道。过程本身开始的第一个活动为“要求员工”。流程通常有这样一个启动事件。其标志是一个简单的圆形。在大多数情况下是有意义的只使用一个起始事件,而不是几个的。 一个圆角矩形代表活动。在一个活动得到的东西做的。这是由活动的名称表示,比如“报告工作机会”或“审查职位发布”。 连接箭头用于模拟的顺序流。它们表示,其中不同的事件,活动,和其它元件的遍历顺序。通常,这被称为控制流,但在BPMN有第二类型的流,该消息流,从而影响一个过程的控制,以及,因此,某种控制流,太。出于这个原因,术语“序列流”被使用。用于从其它种类的流区分开来,这是很重要的绘制顺序用实线和填充箭头流动。 这个过程“发布职位”包含了拆分:活动“审查招聘启事”后面的网关。一个空白的菱形代表了一个独特的网关。这意味着,从几个外向顺序流向,只有一个必须选择。在招聘启事进程正确网关到达每一次,一个决定必须。无论顺序流向右后跟,导致活动“发布作业发布”,或一到左侧被选择,触发活动“返修作业发布”。因此不可能同时遵循两条路径。 这样的决定的逻辑也被称为“异或”,缩写为“异或”。在输出路径的条件决定选择哪条路径。如果建模工具的使用量和处理已被执行或由软件程序进行模拟,则通常可以正式定义确切条件。这种正式的描述,其可以表示在一种编程语言,可以存储在该序列流动的特殊属性。 如果,在另一方面,模型的目的是要说明一个过程到其它人,那么最好是写非正式的,但可以理解的,语句直接进入图,旁边的顺序流。的意思是“好”与“不行”后,被称为“审查职位发布”活动是明确到人- 一个程序无法使用它。 网关还用于合并替代路径。在示例过程中,对活动“评论作业发布”左侧网关合并两个输入序列流动。再次,这是一个唯一网关。该公司预计,无论是活动“写入招聘发布”或“返修职位发布”进行网关到达之前- 在同一时间,但不能同时使用。它应为使用网关或者用于分离或用于接合被照顾,但不能用于二者的组合。在示例过程中

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本科生毕业设计(论文)外文科技文献译文 译文题目(外文题目)学院(系)Socket网络编程的设计与实现A Design and Implementation of Active Network Socket Programming 机械与能源工程学院 专学业 号 机械设计制造及其自动化 071895 学生姓名李杰林 日期2012年5月27日指导教师签名日期

摘要:编程节点和活跃网络的概念将可编程性引入到通信网络中,并且代码和数据可以在发送过程中进行修改。最近,多个研究小组已经设计和实现了自己的设计平台。每个设计都有其自己的优点和缺点,但是在不同平台之间都存在着互操作性问题。因此,我们引入一个类似网络socket编程的概念。我们建立一组针对应用程序进行编程的简单接口,这组被称为活跃网络Socket编程(ANSP)的接口,将在所有执行环境下工作。因此,ANSP 提供一个类似于“一次性编写,无限制运行”的开放编程模型,它可以工作在所有的可执行环境下。它解决了活跃网络中的异构性,当应用程序需要访问异构网络内的所有地区,在临界点部署特殊服务或监视整个网络的性能时显得相当重要。我们的方案是在现有的环境中,所有应用程序可以很容易地安装上一个薄薄的透明层而不是引入一个新的平台。 关键词:活跃网络;应用程序编程接口;活跃网络socket编程

1 导言 1990年,为了在互联网上引入新的网络协议,克拉克和藤农豪斯[1]提出了一种新的设 计框架。自公布这一标志性文件,活跃网络设计框架[2,3,10]已经慢慢在20世纪90 年代末成形。活跃网络允许程序代码和数据可以同时在互联网上提供积极的网络范式,此外,他们可以在传送到目的地的过程中得到执行和修改。ABone作为一个全球性的骨干网络,开 始进行活跃网络实验。除执行平台的不成熟,商业上活跃网络在互联网上的部署也成为主要障碍。例如,一个供应商可能不乐意让网络路由器运行一些可能影响其预期路由性能的未知程序,。因此,作为替代提出了允许活跃网络在互联网上运作的概念,如欧洲研究课题组提出的应用层活跃网络(ALAN)项目[4]。 在ALAN项目中,活跃服务器系统位于网络的不同地址,并且这些应用程序都可以运行在活跃系统的网络应用层上。另一个潜在的方法是网络服务提供商提供更优质的活跃网络服务类。这个服务类应该提供最优质的服务质量(QOS),并允许路由器对计算机的访问。通过这种方法,网络服务提供商可以创建一个新的收入来源。 对活跃网络的研究已取得稳步进展。由于活跃网络在互联网上推出了可编程性,相应 地应建立供应用程序工作的可执行平台。这些操作系统平台执行环境(EES),其中一些已 被创建,例如,活跃信号协议(ASP)[12]和活跃网络传输系统(ANTS)[11]。因此,不 同的应用程序可以实现对活跃网络概念的测试。 在这些EES 环境下,已经开展了一系列验证活跃网络概念的实验,例如,移动网络[5],网页代理[6],多播路由器[7]。活跃网络引进了很多在网络上兼有灵活性和可扩展性的方案。几个研究小组已经提出了各种可通过路由器进行网络计算的可执行环境。他们的成果和现有基础设施的潜在好处正在被评估[8,9]。不幸的是,他们很少关心互操作性问题,活跃网络由多个执行环境组成,例如,在ABone 中存在三个EES,专为一个EES编写的应用程序不能在其他平台上运行。这就出现了一种资源划分为不同运行环境的问题。此外,总是有一些关键的网络应用需要跨环境运行,如信息收集和关键点部署监测网络的服务。 在本文中,被称为活跃网络Socket编程(ANSP)的框架模型,可以在所有EES下运行。它提供了以下主要目标: ??通过单一编程接口编写应用程序。 由于ANSP提供的编程接口,使得EES的设计与ANSP 独立。这使得未来执行环境的发展和提高更加透明。

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