中小企业激励机制英文文献及翻译
我国中小企业激励机制的问题及对策
摘要文章主要分析了中小企业激励机制存在的问题及产生的原因，并从物质激励、精神激励和员工发展激励等方面探讨中小企业健全激励机制的对策。
关键词：中小型企业；激励机制；问题；对策
1 我国中小企业激励机制存在的问题本文来自
所谓企业激励机制，是指企业通过物质和精神的手段来创造、激发、满足并维持员工工作积极性、主动性、创造性的基本条件，从而保证企业实现预期目标的功能。目前，中小企业激励机制主要存在以下问题。
1.1缺乏完善和制度性的激励机制
激励制度是引导、规范员工行为导向共同目标的各种措施的总和。员工是企业的生命和宝贵财富，一个产品从设计到开发、生产、销售，都离不开员工的辛勤劳动，因此企业应当具有完备的激励制度，这是员工做好本职工作的环境要求，也是保证企业目标顺利实现的制度保证。但是在部分中小企业中普遍缺乏奖惩制度，缺乏正确奖励员工的方法，缺乏一个明确的标准，奖惩存在很大的随意性，管理者仅凭个人的好恶和伦理道德对员工进行奖惩，“奖得轻，罚得重，承诺兑现少”等现象时有发生；另外，部分中小企业薪酬设计不公平、外在竞争力不强以及财务管理制度混乱，这些状况的存在，使得许多员工工作积极性、主动性、创造性被扼杀，造成中小企业问恶意竞争加剧，企业成长率不高等诸多问题，究其原因就是激励方法的不当和激励手段、制度的落后所致。
1.2激励机制缺乏资金支持
由于中小企业大多处于资金积累的成长期，资金实力相对薄弱，面对大企业年薪数十万元，甚至上百万元招募人才的大手笔就是显得无能为力了。
1.3重视物质激励而忽视精神激励
目前我国的中小企业基本上采取单一的物质激励，企业管理者忽视对激励方式的研究，激励手段过于单一，忽视了物质激励与精神激励的有机结合。还有些企业没有对员工的需要进行分析，“一刀切”地对所有的人采用同样的激励手段，没有认识到激励的有效性在于不同需要。激励方式上只注重物质激励，强调奖金和红利的重要性，而不注重对员工的非物质性激励，对基层员工不予购买社会保险、工伤保险，员工缺乏安全感；只重视金钱激励，而忽视对员工的关心，在观念上只把员工作为企业的“雇员”在“利用”，而不是将员工视为企业的“成员”真正去关心和爱护他们。
1.4照搬照抄大企业的激励模式
企业激励机制是企业动力和活力的源泉，激励机制的不健全已经给中小企业的发展带来了严重的影响。虽然现在一些中小企业意识到了激励的重要性，但是并没有从企业自身的实际出发，而是照搬大公司的激励机制，结果造成“水土不服”。激励机制的设计应根据自己实际情况出发，充分利用规模小，结构灵活的优势来制定更有效的激励模式。
2 我国中小企业激励机制存在问题的原因分析
2.1缺乏战略性规划而且行为短期化
没有真正的战略规划，行为短期化是中小企业的重大弱点，这容易造成中小企业领导目光短浅、急功近利，具体表现在政策上朝令夕改，用人标准往往因一时一事而频繁改变，缺乏从战略角度出发培养核心人才，尤其是对管理人才的长远考虑。在用人观上只注重员工对企业的价值，而较少考虑为员工提供充分的发展机会，留不住人心，更不能形成一支核心的管理团队。
2.2家族式经营管理模式制约
中小企业大都是民营性质，较普遍采用的是家长制式的经营管理模式。企业的经营者在企业
中专制独裁，缺乏对员工需要的了解，对员工的合理化建议置若罔闻，在企业经营上存在很大的肓目性、主观性、随意性，严重挫伤了员参与企业管理、实现自我价值的欲望和要求。另外，这种模式的排外性造成家族外的员工即便有较高的管理知识和专业技能，也很难依靠能力获得晋升，有才干的人始终被排除在决策层外，没有归属感和发展前途，工作动力自然不足。某些中小企业虽建立了较规范的组织制度，但关键职位家族化，决策权与经营权仍高度集中。企业内裙带关系严重，对职业管理层的形成及其专长的发挥十分不利，也给人员的招聘、培训、考评带来很大困难，使得企业当中激励机制的运行缺少相应的外部支持。
2.3缺乏系统公正的评价体系
亚当斯的公平理论告诉我们要重视激励过程中的公平性。建立系统、公正的评价体系是有效激励的保证。激励机制是针对每一个人的，不允许有特权阶层的存在、不允许任何人凌驾于制度之上、不允许有任何人不受规则、制度的约束和制约，规则的执行要一视同仁，不打折扣，不搞优惠，不留情面，同时，对员的劳动成果要给予公平、科学的认定的评价，以便使公平结果对行为的过程
3 建立与完善中小企业激励机制的对策
中小企业与大企业相比，有其自身优势与特点，但又有其无法弥补的劣势，一是人力资本弱，人员的整体素质也较差，中小企业大都是业主自主经营，业主相对于从市场上聘用的职业经理来说毕竟专业知识有限，管理手段、管理体制相对较差；二是财力、物力有限，中小企业与大型企业相比较，其中一个最大的特点是它的资产额、经营额较小，在市场竞争中处于弱势地位。因此，在探讨健全中小企业激励机制的过程中必须充分分析中小企业的自身特点，对症下药。只有如此，才能解决大量中小企业运用激励机制却无法取得效果的现实状况。激励是对员需求的满足，员工的需求是多种多样的，故激励的途径也应是多种渠道。
3.1物质激励的构建
根据马斯洛需要层次理论，生理的需要是最基本的需要，如果能满足员工基本的物质要求，以确保其基本生活的话，那么员工就可以把注意力放到工作的质量上去，在员工随着他们的需求等级取得进步的时候，他们的动机更容易转移到追求个人与组织目标实现上来。因此，在中小企业中物质激励是最根本、首要解决的问题。中小企业的物质激励包括工资、奖金和福利安排三个方面。物资激励是一种最基本的激励手段，因为获得更多的物质利益是普通员工的共同愿望。同时，员工收入及居住条件的改善，也影响着其社会地位、社会交往，甚至学习、文化娱乐等精神需要的满足。运用物质利益激励方法时，应遵循以下标准：首先，绩效与报酬直接挂钩，工作业绩越大，所得报酬越多；其次，工作业绩考核评定力求公正；最后，在进行物质激励时，应辅之以精神激励，把人们的追求引向更高的思想境界。在员工物质激励机制的实施过程中，存在很多激励模式，随着企业的不断发展壮大，一些物质激励模式也得到广泛运用，例如用于激励销售人员的个体激励模式：佣金计划；用于激励多数员工的团体激励模式：利润分享计划。
总之，中小企业在设计或选择物质激励计划时，应考虑下列因素对激励计划的影响：包括企业的使命与远景、经营计划、组织结构与核心竞争力、所处的生命周期、企业文化与管理风格、市场定位与经济环境。
3.2精神激励的构建
随着我国改革开放的深入发展和市场经济的逐步确立，“金钱万能”的思想在相当一部分人的头脑中滋长起来，有些企业经营者也一味地认为只有奖金发足了才能调动职工的积极性。但在实践中，不少单位在使用物质激励的过程中，耗费不少，而预期的目的并未达到，职工的积极性不高，反倒贻误了组织发展的契机。事实上人类不但有物质上的需要，更有精神方面的需要，因此中小企业在注重建立物质激励的同时，必须着手建立与之相应的精神激励。主要有：
1、感情激励。人和动物的基本区别是人有思想和感情。感情因素对人的积极性有重大影响。所谓感情激励，是指领导者与其下属和工作人员建立起一种亲密友善的情感关系，以情感沟通和情感鼓动作为手段，调动起员工的工作积极性。
2、榜样激励。榜样的力量是无穷的，榜样激励主要有两条途径：一是在中小企业树立先进的典型人物，以先进人物为榜样激励员工，但是要注意事迹的真实性和群众基础的广泛性；二是领导者要身先士卒，率先垂范，领导如能以身作则，对整个企业成员影响巨大，一个领导者要想调动全体工作人员与实现企业目标，不仅需要职权，而且需要威信，而威信的树立，就需要其言行表现必须是自己部属成员的榜样，使他们心悦诚服地接受领导，同心协力去实现组织目标。
3、目标激励。企业目标是企业凝聚力的核心，企业目标和个人目标的结合可以将企业和员工更加紧密地联系在一起，企业的发展战略和远景是鼓励员工投入工作的基本力量，企业目标在理性和信念层次上实现对员工有效的激励，使员工明确个人的努力方向并增强实现目标的信心。
4、理想激励。中小企业的每名员工都有自己的理想，如果他发现自己的工作是在为自的理想而奋斗，就会焕发出无限的热情。因此，管理者应该了解员工的理想，并努力将公司的目标与员工的理想结合起来，实现企业和员工的共同发展。本文来自六*维~论^文*网
结论无论是大企业还是中小企业，为了在人才大战中获得优势，纷纷提出增加薪水，完善福利制度等措施，而在这方面，中小企业是无法与大企业相抗衡的。因此，对于中小企业而言，要做的不仅仅是增加员工的收入，改善员工的福利，更重要的是创造条件，让他们有较多的发展机会，能够实现自我，感到满意，进而激发他们的工作动机。那么，中小企业就应把注意放在对员工本身的关注上面，加强对员工的职业生涯管理、重视工作再设计、重视对员工的培训激励。
总之，当前中小企业在激烈的市场竞争中，可以利用的资源不多，但若能健全好企业的激励机制，充分调动员工积极性，中小企业必能脱颖而出，在竞争十分激烈的市场中立于不败之地。
参考文献毕业论文
[1]张翼翔．浅议中小企业的激励机制[J]．经济师，2004，(1)．
[2]万君康，陈全国．浅议中小企业管理者的人力资源活动[J]．经济经纬，2004，(3)．
[3]林枚．构建企业动力之源[J]．经济问题探索，2004，(1)．
[4]田志锋，彭正龙．我国中小企业人力资源管理现状及对策研究[J]．莱阳农学院学报，2005，(9)．
[5]加里?德斯勒著．吴雯芳，刘昕译．人力资源管理(第九版)[M]．北京：人民版社，2005．
[6]朱永新．人力资源管理心理学[M]．上海：华东师范大学出版社，2003．
[7]陈德铭，周三多．中小企业竞争力研究[M]．南京：南京大学出版社，2003．
Pro blems of incentive mechanism in China’s small an medium-sized enterprises and their countermeasures
Zhi ping Zeng ,pu rong Zhou
(Business College,Hunan Normal University,Changsha,Hunan 410081,China)Abstract
This paper mainly analyzed th e existent problems of incentive mechanism in China’s small and medium-sized enterprises and the reasons that the problems happened.Solutions of improving that mechanism in those enterprises were also explored from such aspects as material,spiritual and em ployees’ development stimulation and so on.
Keywords: small and medium-sized enterprises，incentive mechanism，problem，countermeasure.
1 Problems of incentive mechanism in China’s small an medium-sized enterprises(SMEs)
What is called enterprise’s incentive mechanism?That means the enterprise through the material and spiritual means to create, inspire, satisfy the staff and maintain the enthusiasm, initiative, creativity of the basic conditions, thereby ensuring that the enterprises to achieve the desired objective function. At present, SMEs incentive mechanism following major issues.
1.1 A lack of proper institutional stimulation mechanism.
Incentive system is to guide and regulate the staff common goal-oriented behavior of the various measures combined.Staff is the life and treasure of the enterprise. A product from design to development, production, sales, is inseparable from the hard work of staff. Therefore,the enterprise should have a comprehensive incentive system, this is the request of staff to do their job more well, and also to ensure the smooth realization of corporate goals of the system guarantee. But in some SMEs lack of rewards and punishments, the lack of a proper reward to the staff for the way lack of a clear standard, the incentive is very arbitrary, managers alone personal preferences and ethics of staff incentives, "a light Award, a heavy penalty, less commitment to honor "have occurred from time to time; In addition, the design of some SMEs pay unfair external competitiveness and chaotic financial management system. The existence of these conditions, so many employees work’s initiative, and creativity is smothered. Causing malicious increased competition and growth rate is not higher number of problems. Is it because the incentive is inappropriate and backwardness of the system.
1.2 Incentive mechanism lack of funding support.
Since most SMEs in capital accumulation of maturation relatively weak financial strength.In the face of large enterprises annual salary of thousands of dollars. Even millions to recruit talent is a masterpiece seems powerless.
1.3 Take the matter excitation毕业论文single material incentive. Enterprise managers ignored the study of incentives. They incentives are too single and ignore the material and spiritual rewards encourage the organic integration. Some enterprises also failed to staff needs analysis. All the people using the same incentives that is "across the board". They have not recognize the validity of incentives to different needs.The way of incentive just focus on material incentives, bonuses and dividends.But not focus on the staff of non-material incentives. The bottom employees are have not to buyed social insurance, work-related injury insurance. So they feel lack of security.The managers only cares about money incentive,but ignored concern of employees.The staff as enterprises "employee" to "exploiting" in concept,instead of enterprise employees as "members" truly care about and cherish them.
1.4 Copy large enterprise incentive model.
Incentive mechanisms are dynamic and source of enterprises.Incentive mechanism is not complete is to the development of SMEs poses a serious impact. Although some SMEs aware of the importance of incentives.But they did not from theyself reality,just copying large companies an incentive mechanism.So resulting in "crack". Incentive mechanism should be designed according to their actual conditions and make full use of small scale,and flexible structure to the advantage
of the development of more effective incentive model.
2 Analyzing the problems of incentive mechanism in SMEs.
2.1 The lack of strategic planning.Short-term behavior.
There are not real strategic planning.The short-term behavior is the major weaknesses of SMEs.It is easy cause the leader of SMEs short-sighted and success as reflected in policy changes. employment criteria often moment and frequent change, the lack of strategy from the perspective of training the core talent especially for the long-term management personnel to consider. Employers concept of focusing on the staff of the value of the business, and less given to the provision of adequate staff development opportunities, holding people, not the formation of a core management team.
2.2 The constraints of family management model.
SMEs are mostly private nature.The more common use is for parents to the standard mode of operation and management. Enterprise managers are dictatorship and lack of understanding of the needs and regardless rationalization suggestion of staff in enterprises. In business, there is a big blind forces of nature, subjective and arbitrary.It is seriously hurt the employees involved and unrealize the value of self-desires and demands in the management of enterprises. Moreover, this pattern of exclusion resulting from staff outside the family even higher management knowledge and professional skills, also very difficult to rely on the ability to be promoted. The talented people have always been excluded from the decision-making. There is no sense of belonging and future and inadequate work force. Although some SMEs to establish a more standardized system of organization.But the key posts of the family, the decision-making and management is still highly concentrated. Enterprises nepotism serious, professional management expertise in the formation and play a very negative,but also caused great difficulty to the recruitment, training, evaluation. It makes enterprise incentive mechanism in the operation of the corresponding lack of external support.
2.3 Lack of systematic and lack of fair evaluation.
Adams fair theory tells us that we should encourage the process to equity. Building systems, and fair evaluation system is effective incentive guarantee. Incentive mechanism is for each individual, and not allowed to have a privileged existence, do not allow anybody to override the system, not allow anyone without rules, constraints and limitations.The implementation of these rules will be treated the same, thus not to pursue the concessions,not discount,not preferential and not 毕业论文the role of the correct direction. A manifestation of the process and results of the unification.Really do have clear authority to authorize reasonable, diligent, fair and reasonable.
3 SMEs to establish and perfect the countermeasure of incentive mechanism.
SMEs and large enterprises has its own advantages and characteristics. It has its irreparable disadvantage.The weak human capital and the overall quality is poor.Mostly owners of SMEs operate independently.Owners from the market in relation to employ professional managers who limited expertise,poor management,and bad management systems.Second,the financial and material resources are limited.SMEs and large enterprises, compared to one of the biggest features is its assets and smaller operators in the market competition in a weak position. Therefore, to investigate the mechanism and improve incentives for SMEs in the process need to fully analyze the inherent characteristics, suit the remedy to the case. Only then will we be able to resolve a large number of SMEs using incentive mechanism can not have the effect of the reality of the situation. Encouraging staff to satisfy demand, the demand for staff is diverse, it also means the
incentive should be a variety of way.
3.1 Construction of material incentives.
According to Maslow's hierarchy of needs theory.Their physiological needs are the most basic needs.If staff can satisfy by the basic requirements of the material, to ensure that their basic livelihood.Employees will pay more attention to the quality of the work.When the hierarchy needs to progress, their motives more easily transferred to the pursuit of personal and organizational goals to achieve.Therefore,material incentives is the most fundamental and most important in SMEs.SMEs material incentives including salary, bonuses and benefits. A material incentive is the most basic means of incentives.The desirability of the staff is can get more material interests.Meanwhile,the revenue and living conditions of improvement affected their social status, social contacts, even learning, culture and entertainment etc,for satisfy their needs of psychic.When use of material interests incentive, it should adhere to the following criteria：First, the performance and reward directly linked.Greater performance, earn more; Secondly, assess the performance evaluation of impartiality;
外国语学院2018届毕业论文文献综述（示范） 一、研究背景 近来多篇论文中出现零翻译的提法（杜争鸣，2000；邱懋如，2001；刘明东，2002；袁斌业，2002a，2002b，2002c，2002d；石琳，2003；余清萍，2003；余清萍，秦傲松，2004；肖耀田，2004），但国内学者所编三本译学词典（林煌天，1997；孙迎春，1999；方梦之，2004）均未出现零翻译这一词条，国外三本词典/术语著作（Shuttleworth & Cowie，1997；Baker，1998；Delisle，2004）亦未收入这一条目，只有国内孙迎春（2001）编著的《汉英双向翻译学语林》收进了“零翻译（音译、形译之一种）zero translation”（58页）及“zero translation零翻译（音译、形译之一种）”（268页）两个条目，同时又有贾影（2002）反对零翻译提法，并认为承认不可译有“积极作用”。但零翻译现象确实存在，如DIY（自己动手），IQ（智商），EQ（情商），这些零翻译词汇经常在汉语中出现。英语中也有类似情况，如美国《时代》周刊中报道中国特色事物时经常使用拼音，如aizi(矮子)，pizi（痞子），shiganjia（实干家），yuan（缘）（王祥兵，2002），shuangying(双赢)，guanxi(关系)（顾静，2005）。 这些研究成果揭示了零翻译现象的存在，引进了零翻译的概念，促进了翻译理论概念的扩大，但是从发表的论文及孙迎春（2001）的这两个条目来看，各自运用的名称虽同（也有不同，如杜争鸣称为不译），但概念的内涵及外延均有出入，因此有必要探讨当前零翻译研究的问题并提出相应研究对策。 二、研究现状及不足 1. 定义不统一、模糊不清 传统翻译理论多把零翻译归结为“音译法”、“移译法”，只看到技巧层面的意义，如秦建栋（1999）讨论“英汉词汇空缺现象刍议”列举“音译法”、“移译法”，袁斌业（2001）论及“英语本族人音译汉语词汇的语用分析”，虽然看到“音译在我国只能用来翻译名词，而在国外则可以用来翻译包括名词在内的各种词语”，但未能从中提炼出零翻译的概念，实际上这里已包含有零翻译与音译的某些区别。 国内最早使用zero translation这一术语的是杜争鸣（2000），但他称之为“不译”，并分析了直译、意译与不译三种翻译策略。他不停留于策略本身，从跨文化交际的视角分析了三种策略的社会语言学与跨文化交际涵义，并看到了不译的三层文化含义。不译背后体现译者对于翻译目的的认识，“而翻译的目的必然直接或间接地反映反映译者本人对翻译的文化含义的意识与潜意识，反映他翻译时所采取的文化姿态与立场。”即翻译观的问题。但从术语的精确性来说
Heavy Oil Development Technology of Liaohe Oilfield Han Yun (Scientific Research Information Department Exploration&Development Research Institute，Liaohe Oilfield Company) Liaohe Oilfield，the largest heavy oil production base in China，features in various reservoir types，deep burial，and wide range of crude oil viscosity．For many years，a series of technologies have been developed for different oil products and reservoir types of the oilfield，of which water flooding，foam slug drive，steam stimulation，steam drive,and SAGD are the main technologies. After continuous improvement，they have been further developed and played an important role in the development of heavy oil in the oilfield． Liaohe Oilfield is abundant in heavy oil resources，46％of the total proved reserves of Liaohe Oilfield Company. Horizontally the resources concentrates in the West Depression and the southern plunging belt of the Central Uplift in Liaohe Rift. Vertically,it is mainly distributed in Paleocene Shahejie Formation(ES). The distinctive geological feature of Liaohe 0ilfield is manifested in three aspects：first，the heavy oil reservoirs are deeply buried and 80％of them are buried more than 900m deep；second，the heavy oil viscosity ranges widely．For most of the reservoirs．the dead oil viscosity ranges in 100～100000mPa·s with the maximum 650000mPa·s.Third the reservoir types are various with complicated oil—water relationship，most of the reservoirs are edge water and bosom water reservoirs and there are also edge water reservoirs，top water reservoirs and bosom water reservoirs．For more than 20 years of development，Liaohe Oilfield has developed series of heavy oil development technologies for different oil products and different types of reservoirs，such as water flooding, foam slug drive,steam stimulation steam drive and SAGD．The most difficult issues have been overcome in the development of the super
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
文献综述 大学生时间管理研究——以郑州大学西亚斯国际学院为例 姓名：代永寒学号：20091211205 专业：工商管理班级：工本2班 史蒂芬?柯维的《要事第一》 “要事第一”，顾名思义是指重要的主要的事情要放在第一时间去完成。而在实际工作中我们往往是将认为急迫的紧要的事情放在第一时间完成； 本书通过四个象限来告诉我们如何区分事情的紧急性与重要性，从而告诉我们在平常的工作中应怎样去区分事情属轻属重，以及造成事情紧急性的原因，在平常工作中要注意哪些方面以避免出现紧急事件的情况。 第一象限包括四点：A危机 B 急迫的问题C最后期限迫近的项目 D 会议准备工作等。第一象限显得紧迫与重要，但我们要知道形成第一象限的紧迫与重要主要是因被延误及没有进行计划与预测及计划所致。第二象限包含准备工作、预防、价值、筹划、建立关系、真正的再创造与赋予能力。第二象限属于质量象限，属于重要但不紧迫的事情，但我们必须要去做，因只有这样才能避免出现第一象限包含的情况。第三象限包含干扰、电话；邮件、报告；某些会议；很多临近、急迫的事情及很多流行的活动。第三象限包括“紧急但不重要的事情”，而事实上它易给人造成假象，从而形成第一象限情况。第四象限包含琐事、打发时间的工作、某些电话，解闷，“逃避”行为、无关紧要的邮件及过多地看电视；第四象限属于既不紧急也不重要的事情，它是浪费象限，第四象限中的行为是堕落行为。这四个象限告诉我们如果在办事过程中不是以重要性而是以紧要性为出发点，就会出现第一第三甚至第四象限的情况，在平常的工作中，我们要加以区分，日常工作生活中往往事情越是紧迫，反而说明事情越不重要！像最近存货系统因急着想能早日上线，在运作过程中被卡住，故一心想着去解决软件中存在的问题，而忽略了与其他人员的沟通协调，存货上软件固然重要，但与公司整体运作相比就稍显其次，没合理分配其他人员手头事项，这样会导致其他问题的增多，从而会出现第一第三象限甚至于第四象限的浪费情况。 “要事第一”，告诉我们在日常的工作与生活中要从以下方面着手加以区分、
中英文对照外文翻译文献 (文档含英文原文和中文翻译) OIL UNDER ICE DETECTION: WHAT IS THE STATE-OF-THE-ART? Abstract. Since the exploration for oil and gas in the Canadian and US arctic commenced in the early 1970s, a need has been identified to develop technology to detect oil under ice. Both electromagnetic and acoustic sensors have been tried, but a practical field instrument has not been identified. Most proposed systems require that the equipment be operated from the ice surface in order to get adequate coupling and, for some systems, the snow must be removed from the ice. For many ice
situations, surface access is difficult and poses a severe safety issue. Two recent spills in Alberta used “high technology” ice augers to detect the presence of oil under the ice. Some potential new techniques are discussed and the basic principles of their operation described. Keywords: arctic, oil spill response, oil in ice, detection 1. Introduction The detection of oil under continuous ice cover has presented one of the most difficult challenges to the oil-spill technological community for the past two decades and there is still no operationally proven system available. Dickins (2000) under the sponsorship of the US Minerals Management Service conducted an excellent review of the status of oil-under-ice detection and this paper complements this review with a more detailed analysis of some systems. Dickins identified many false start concepts, which will not be discussed in this paper. In order to determine the design of a suitable oil-under-ice detector, the various situations under which oil may be found under a continuous ice sheet need to be considered. The oil must come from a sub-surface release since any surface release would either be on the ice surface or in a lead or other opening in the ice. Potential sources of sub-surface oil are a leak in a pipeline, the leakage from a submerged tank or vessel or a natural seep. Oil when trapped under ice does not spread rapidly or cover a large area due to natural
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) 内部控制系统披露—一种可替代的管理机制 根据代理理论，各种治理机制减少了投资者和管理者之间的代理问题（Jensen and Meckling，1976； Gillan，2006）。传统上，治理机制已经被认定为内部或外部的。内部机制包括董事会及其作用、结构和组成（Fama，1980；Fama and Jensen，1983），管理股权(Jensen and Meckling，1976)和激励措施，起监督作用的大股东(Demsetz and Lehn，1985)，内部控制系统(Bushman and Smith，2001)，规章制度和章程条款(反收购措施)和使用的债务融资（杰森，1993）。外部控制是由公司控制权市场(Grossman and Hart,1980)、劳动力管理市场（Fama,1980）和产品市场（哈特,1983）施加的控制。 各种各样的金融丑闻，动摇了世界各地的投资者，公司治理最佳实践方式特别强调了内部控制系统在公司治理中起到的重要作用。内部控制有助于通过提供保证可靠性的财务报告，和临时议会对可能会损害公司经营目标的事项进行评估和风险管理来保护投
资者的利益。这些功能已被的广泛普及内部控制系统架构设计的广泛认可，并指出了内部控制是用以促进效率，减少资产损失风险，帮助保证财务报告的可靠性和对法律法规的遵从（COSO,1992）。 尽管有其相关性，但投资者不能直接观察，因此也无法得到内部控制系统设计和发挥功能的信息，因为它们都是组织内的内在机制、活动和过程（Deumes and Knechel,2008）。 由于投资者考虑到成本维持监控管理其声称的（Jensen and Meckling，1976）,内部控制系统在管理激励信息沟通上的特性，以告知投资者内部控制系统的有效性,是当其他监控机制（该公司的股权结构和董事会）比较薄弱，从而为其提供便捷的监控（Leftwich et等, 1981）。存在的替代机制一直是人们在不同公司治理文献中争论的话题（Rediker and Seth, 1995；Fernandez and Arrondo，2005），基于威廉姆森（1983年）的替代假说认为，特定控制机制的边际作用取决于其在公司治理制度的相对重要性。 在本文中，我们认为披露内部控制系统的特点是在管理者选择的监控机制时存在一个可替代治理机制。Leftwich（1981）认为“管理者选择一个监控包，监测包的组成取决于各种监控机制的成本与效益”（P.59）。 特别是，我们重点关注内部控制系统和监控包的另外两个机制 (公司的所有权结构和董事会) 间的关系，根据有关文献（Jensen and Meckling，1976；Fernandez and Arrondo，2005；Gillan，2006）它们在管理行为监控方面发挥相关作用。我们假设认为，内部控制系统的特性取决于激励由企业的股权结构和董事会发挥监督作用。 因此,我们研究了三年间在四个不同的证券交易所上市（伦敦、巴黎、法兰克福和米兰）160家欧洲公司内部控制系统披露程度，通过利用这个国际范例,我们能够描绘出不同的体制环境的某些功能。 我们发现证据表明内部控制系统披露代替了监测方面所发挥的作用与所有制结构、制度所有权、在董事会上独立董事比例和会计审计委员会的专家成员的比率相关。 我们再加上通过内部会计控制的披露所发挥的管理作用，采用以往文献的完整披露架构，使我们能够详细地从内容和信息管理的程度上内制披露上进行交流。而公司治理的最佳做法要求披露内部控制系统的特性，他们没有提供管理应该披露和披露程度的指令。这样的管理缺乏指示使内部控制系统存在随意性。 本文提供了实证支持威廉姆森（1983年成立）在不同的治理机制下的替代假说，它有相应的政策含义。虽然大多数公司治理研究考虑一个互补的披露机制管理采用强化公
附录 图像科学综述 近几年来，图像处理与识别技术得到了迅速的发展，现在人们己充分认识到图像处理和识别技术是认识世界、改造世界的重要手段。目前它己应用于许多领域，成为2l世纪信息时代的一门重要的高新科学技术。 1.图像处理与识别技术概述 图像就是用各种观测系统以不同形式和手段观测客观世界而获得的，可以直接或间接作用于人眼而产生视知觉的实体。科学研究和统计表明，人类从外界获得的信息约有75%来自于视觉系统，也就是说，人类的大部分信息都是从图像中获得的。 图像处理是人类视觉延伸的重要手段，可以便人们看到任意波长上所测得的图像。例如，借助伽马相机、x光机，人们可以看到红外和超声图像：借助CT可看到物体内部的断层图像；借助相应工具可看到立体图像和剖视图像。1964年，美国在太空探索中拍回了大量月球照片，但是由于种种环境因素的影响，这些照片是非常不清晰的，为此，美国喷射推进实验室(JPL)使用计算机对图像进行处理，使照片中的重要信息得以清晰再现。这是这门技术发展的重要里程碑。此后，图像处理技术在空间研究方面得到广泛的应用。 总体来说，图像处理技术的发展大致经历了初创期、发展期、普及期和实用化期4个阶段。初创期开始于20世纪60年代，当时的图像采用像素型光栅进行扫描显示，大多采用巾、大型机对其进行处理。在这一时期，由于图像存储成本高，处理设备造价高，因而其应用面很窄。20世纪70年代进入了发展期，开始大量采用中、小型机进行处理，图像处理也逐渐改用光栅扫描显示方式，特别是出现了CT和卫星遥感图像，对图像处理技术的发展起到了很好的促进作用。到了20世纪80年代，图像处理技术进入普及期，此时购微机已经能够担当起图形图像处理的任务。VLSL的出现更使得处理速度大大提高，其造价也进一步降低，极大地促进了图形图像系统的普及和应用。20世纪90年代是图像技术的实用化时期，图像处理的信息量巨大，对处理速度的要求极高。 21世纪的图像技术要向高质量化方面发展，主要体现在以下几点：①高分辨率、高速度，图像处理技术发展的最终目标是要实现图像的实时处理，这在移动
中等分辨率制备分离的 快速色谱技术 W. Clark Still,* Michael K a h n , and Abhijit Mitra Departm(7nt o/ Chemistry, Columbia Uniuersity,1Veu York, Neu; York 10027 ReceiLied January 26, 1978 我们希望找到一种简单的吸附色谱技术用于有机化合物的常规净化。这种技术是适于传统的有机物大规模制备分离，该技术需使用长柱色谱法。尽管这种技术得到的效果非常好，但是其需要消耗大量的时间，并且由于频带拖尾经常出现低复原率。当分离的样本剂量大于1或者2g时，这些问题显得更加突出。近年来，几种制备系统已经进行了改进，能将分离时间减少到1-3h，并允许各成分的分辨率ΔR f≥（使用薄层色谱分析进行分析）。在这些方法中，在我们的实验室中，媒介压力色谱法1和短柱色谱法2是最成功的。最近，我们发现一种可以将分离速度大幅度提升的技术，可用于反应产物的常规提纯，我们将这种技术称为急骤色谱法。虽然这种技术的分辨率只是中等（ΔR f≥），而且构建这个系统花费非常低，并且能在10-15min内分离重量在的样本。4 急骤色谱法是以空气压力驱动的混合介质压力以及短柱色谱法为基础，专门针对快速分离，介质压力以及短柱色谱已经进行了优化。优化实验是在一组标准条件5下进行的，优化实验使用苯甲醇作为样本，放在一个20mm*5in.的硅胶柱60内，使用Tracor 970紫外检测器监测圆柱的输出。分辨率通过持续时间（r）和峰宽（w,w/2）的比率进行测定的（Figure 1），结果如图2-4所示，图2-4分别放映分辨率随着硅胶颗粒大小、洗脱液流速和样本大小的变化。
中英文翻译 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 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
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。公共越来越关注内部控制，令人对power在1997年英国和北美的书中的审计社会的现状有所信服。此书的主题是在Anglo-Saxon经济体的审计活动：审计爆炸的扩散。Power表示，联合开发与审计爆炸带动了内部控制制度兴起。增加监管问责制是公众对审计和公司治理政策辩论机构内部控制系统的一部分。然而Power注意到，尽管公众对内部控制的关注度迅速增加，内部控制的概念还是很模糊。他支出，内部控制是什么，内部控制的有效性的界定是内部控制的最基本问题。 本文讨论研究内部控制的兴起，认为内部控制的研究也有一些潜在的问题。首先，在以往的研究中，长期的内部控制涵盖完全不同的概念。其次，有关的内部控制研究机构的规模是有限的，要从孤立的学科进行交叉使用得到结果很难。因此，内部控制是尚未独立的研究范畴。最后，以往的对内部控制的研究没有彻底解决在审计和公司治理的公共政策辩论中谈到的内部控制有关问题。假设的内部控制、财务报告和公司治理的基本关系也没有被证实。 本文解构如下：在开始对内部控制进行研究和讨论之前，先介绍了两个主要的，在Power1997的书中所提出的发展：第一部分讨论了审计爆炸，第二部分讨论了内部控制的崛起。两者也讲被从欧盟的角度评论。第三部分讨论了什么是内部控制，并从会计研究的三个主要观点出发，研究内部控制制度。第四部分确定了内部控制和公司治理的公共政策辩论所承担的四个基本关系，并讨论之前的相关研究。最后一节提供了一个总结和结论。 2 内部控制的崛起 不论是否存在审计爆炸，Power1997和1998在审计中变得越来越重要。根据Power （1997年83爷），因为内部控制系统的可审计假设使得审计爆炸成为可能。根据更具体
at89c52单片机简介 中英文资料对照外文翻译文献综述 A T89C52 Single-chip microprocessor introduction Selection of Single-chip microprocessor 1. Development of Single-chip microprocessor The main component part of Single-chip microprocessor as a result of by such centralize to be living to obtain on the chip，In immediate future middle processor CPU。Storage RAM immediately﹑memoy read ROM﹑Interrupt system、Timer /'s counter along with I/O's rim electric circuit awaits the main microcomputer section，The lumping is living on the chip。Although the Single-chip microprocessor r is only a chip，Yet through makes up and the meritorous service be able to on sees，It had haveed the calculating machine system property，calling it for this reason act as Single-chip microprocessor r minisize calculating machine SCMS and abbreviate the Single-chip microprocessor。 1976Year the Inter corporation put out 8 MCS－48Set Single-chip microprocessor computer，After being living more than 20 years time in development that obtain continuously and wide-ranging application。1980Year that corporation put out high performance MCS －51Set Single-chip microprocessor。This type of Single-chip microprocessor meritorous service capacity、The addressing range wholly than early phase lift somewhat，Use also comparatively far more at the moment。1982Year that corporation put out the taller 16 Single-chip microprocessor MCS of performance once
一、公司领导职务英文翻译集团公司：China National Petroleum Corporation 总经理：President 副总经理：Vice President 总会计师：Chief Financial Officer 纪检组长：Chief of Discipline & Inspection Group 、Vice President 总经理助理：Assistant President 总法律顾问：General Counsel 副总会计师：Deputy Chief Financial Officer 副总经济师：Deputy Chief Economist 副总工程师：Deputy Chief Engineer 股份公司：PetroChina Company Limited 董事长：Chairman, Board of Directors 副董事长：Vice Chairman, Board of Directors 董事：Director, Board of Directors 监事会主席：Chairman, Board of Supervisors 总裁：President 副总裁：Vice President 财务总监：Chief Financial Officer 总工程师：Chief Engineer 总地质师：Chief Geologist 董事会秘书：Secretary, Board of Directors 二、机关部门及处室职务英文翻译一、机关部门职务： 1、办公厅、直属党委、×办公室、××部、××局: 主任（总经理）：Director-General 副主任（副总经理）：Deputy Director-General 副总工程师：Deputy Chief Engineer 副总经济师：Deputy Chief Economist 副总会计师：Deputy Chief Accountant 副总审计师：Deputy Chief Auditor 2、专业公司：总经理：President 副总经理：Vice President 总工程师：Chief Engineer 总经济师：Chief Economist 总地质师：Chief Geologist 总会计师：Chief Financial Officer 3、董事会助理秘书：Assistant Secretary, Board of Directors 纪委书记Secretary, Disciplinary Inspection 工会主席Chairman, Worker ' s Union 4、处室主任、处长：Director 副主任、副处长：Deputy Director 二、下属子公司、分公司职务：总经理：President 副总经理：Vice President （副）总工程师：(Deputy) Chief Engineer （副）总经济师：(Deputy) Chief Economist （副）总地质师：(Deputy) Chief Geologist （副）总会计师：(Deputy) Chief Accountant 处室、处级办公 室： Department 处室主任、处长：Director 副主任、副处长：Deputy Director 科室：Division ；科长：Chief ；副科长：Deputy Chief 三、机关部门及处室名称英文翻译集团公司机关机构编制总表办公厅General Office 、总裁办President's Office 总值班室（应急协调办公室） General Reception（Emergency Response Coordination Office）、秘书一处Secretariat 秘书二处Secretariat 综合处（办公室）Administration 文电处（保密办公室）Document Management 、公共关系处Public Relations 、网站管理处Website Management 、档案处（史志办公室）Filing Management 、行政事务处Logistic Support 、扶贫援藏办公室Poverty Alleviation & Tibet Assistance 政策研究室Policy
大数据外文翻译参考文献综述 (文档含中英文对照即英文原文和中文翻译) 原文： Data Mining and Data Publishing Data mining is the extraction of vast interesting patterns or knowledge from huge amount of data. The initial idea of privacy-preserving data mining PPDM was to extend traditional data mining techniques to work with the data modified to mask sensitive information. The key issues were how to modify the data and how to recover the data mining result from the modified data. Privacy-preserving data mining considers the problem of running data mining algorithms on confidential data that is not supposed to be revealed even to the party
running the algorithm. In contrast, privacy-preserving data publishing (PPDP) may not necessarily be tied to a specific data mining task, and the data mining task may be unknown at the time of data publishing. PPDP studies how to transform raw data into a version that is immunized against privacy attacks but that still supports effective data mining tasks. Privacy-preserving for both data mining (PPDM) and data publishing (PPDP) has become increasingly popular because it allows sharing of privacy sensitive data for analysis purposes. One well studied approach is the k-anonymity model [1] which in turn led to other models such as confidence bounding, l-diversity, t-closeness, (α,k)-anonymity, etc. In particular, all known mechanisms try to minimize information loss and such an attempt provides a loophole for attacks. The aim of this paper is to present a survey for most of the common attacks techniques for anonymization-based PPDM & PPDP and explain their effects on Data Privacy. Although data mining is potentially useful, many data holders are reluctant to provide their data for data mining for the fear of violating individual privacy. In recent years, study has been made to ensure that the sensitive information of individuals cannot be identified easily. Anonymity Models, k-anonymization techniques have been the focus of intense research in the last few years. In order to ensure anonymization of data while at the same time minimizing the information