第一篇:研究生英文翻译精华版
Unit 1
1,剧作家奥斯卡王尔德以他的短诗著称。2,有些汽车不能再行驶了。3,中国入世后与国际接轨。4,我们要广泛团结港澳各界人士。5,一旦有副总统职位空缺。6,杰克担心自己不在家的时候有人会闯进那个房间。7,斯伯利奇一升为副总裁负责企业的产品销售。8,登山队员们爬到半山腰时。
1.The playwright Oscar Wilde was noted for his epigrams.His admirers kept
flooding him with letters.2.When a car gets out of use, it has to be scrapped.But the metal that the car was
made of is still in good condition;it can be put to use again.3.After China’s Entry into the WTO and the international community, all
enterprises in China should be referred to as Chinese enterprises.They should improve their images, lay emphasis on commercial union and greet the challenges of international competition.4.We should unite with people from all walks of life there in a joint effort to
maintain and promote the prosperity, stability and development of Hong Kong and Macao.5.Whenever there is a vacancy in the office of the Vice-President, the President
shall nominate a Vice-President who is appointed to take office upon confirmation by a majority vote of both Houses of Congress.6.Jack was afraid that during his absence someone might gain access to the room.Therefore, he went out of his way to fix elaborate bars upon the door.7.The moment Sperlich became vice-president of his company in charge of product
sales, he set out to open up markets in South America.8.When halfway up the mountain, most of the climbers were out of breath and
exhausted, so they had no way but to turn back at last.Unit 2
1,我们与本地一些公司联合筹款。2,落后或不发达的国家可以低价引进最新
技术。3,香港需要适应力强和训练有素的人才。4,一种动物如果不能再每一代都生下足够的后代。5,一些科学家的理论认为。6,据预测,在未来的四年中。7,许多科学家相信,如果人类继续漫不经心。8,这份报告的主题是,二氧化碳排放。
1.We are working in association with a number of local companies to raise money
to rebuild homes for the homeless who have survived the earthquake.2.The disadvanced or under-developed countries can just introduce the latest technology at a low price without having to bear the costs of research, invention and development.3.Hong Kong is in need of talented persons who are adaptable and well equipped
so as to meet the challenges ahead, embrace good opportunity and reap the far-reaching benefits.4.An animal species becomes extinct when it fails to produce enough young in
each generation to keep pace with the death rate.5.Some scientists theorize that a catastrophic cosmic explosion sent the infinite
worlds spinning out into the vastness of the Great Dark, the worlds that would one day bear life forms of diversity.6.It is predicted that over the next four years, the number of videos watched over the
internet will quadruple, with videos upgrading from short clips to hour-long programmes.7.Many scientists believe that the greatest human tragedy — destruction of the
earth — is inevitable if we human beings keep inadvertently exploiting the natural resources of our planet excessively.8.The key message of the report was that unsustainable consumption patterns were
responsible for climate change linked to carbon emissions and other ecological catastrophes.Unit 3
1,要做到诚实可信。2,尽管三种类型的白日梦都很常见。3,根据皮尔逊的相关分析。4,经理化检验证实。5,这项重要发现对本地考古学来说是一项突破。6,爱的华公私分明。7,仔细考虑以后,她终于让8,智商测验的得分会因教育以及
1.For you to be credible, you must be perceived as sincere, which may take time.2.While all three types of daydreams are common, positive imaginations are
likeliest to serve as springboards for problem solving;negative and scattered daydreams may predispose a person to anxiety.3.According to Pearson correlative analysis, mental health of the nurses is
positively correlated to their age, nursing duration, educational background, professional title and post.4.Physical and chemical tests verify that this recovery device has neither
radioactive pollution nor toxic side effects.5.This important discovery is a breakthrough in local archaeology and will shed
light on many aspects of early settlers’ life.6.Edward is scrupulous in separating public from private interests;he does not
carry over his business ethics into his personal relationships.7.After careful consideration, she at length succeeded in making her reason
prevail over her prejudice.8.Intelligence quotient test scores vary considerably with educational, social and
economic levels — even the skin color of the examiner conducting the IQ test may have a significant effect on the score.Unit 4
1,地方政府因办事效率低2,如果在网络环境中实施有效的保护3,尽管利息付款的数额很大4,在大量消耗能源的工业国家和发展中国家5,新来的人认为如果老乔治这次没得到提名6,他想要清楚的表明,英国并不7,尽管还没有事实证据能够证明,8,地处市郊的区政府宣布。
1.This is not the first time that the local government has come under fire from
citizens for failing to do its job efficiently.2.How to bring into effect measures to protect the copyright and ensure
information security in the network has captured the attention of the academia, businese world as well as the government.3.Despite high interest payments, some countries have not reduced other items of
public expenditure in line with the declining national income.4.Cleaner energy sources must be put to wide use, both in the energy-comsuming
industrial world and in developing nations, which cannot be expected to cut back on their energy use.5.The newcomers think that if old George doesn’t get the nomination this time he
will loyally quit the campaign and make way for a younger candidate.The party bosses think differently.6.He wants to make it clear that Britain does not dream of some cozy, isolated
existence on the fringes of the European Community.7.Although we find no evidence of actual bias, we hold that the actions of the trial
judge seriously damaged the reputation of the District Court and called into question the integrity of the judicial process.8.The suburban District government announced that the district’s financial
department would allot 5 million yuan every year from now on to subsidize teachers working in rural areas.Unit 5 1,减肥的关键是不吃高热量高脂肪。2,他坚持说他的公司一直履行最高3,体内缺乏维生素A4,女性烟民死于肺癌的可能性5,这是人们一直追求的美好理想6,本世纪内的最十年是为下个世纪7,电子邮件谈判比面对面谈判8,殷勤待客是一种我们以
1.The key to losing weight is not to turn to things that are high in calories and
fat but low in the nutrition that our body needs.2.He insisted that his company had always maintained the highest ethical
standards and denied that it had done anything improper.3.Lack of vitamin A not only affects the body’s growth and lowers its resistance
to diseases, but also can cause night blindness.4.Women who smoke are 12 times as likely to die from the lung cancer as non-smokers.5.This is an ideal people have been dreaming of all along, an ideal that can only
become reality in works of art.6.The last decade of this century will be crucial for laying a foundation and
creating good conditions for economic development in the first half of the next.7.Email negotiations are more likely to degenerate into an unpleasant exchange
than face-to-face encounters.8.Hospitality is the virtue which induces us to feed and lodge others without
expecting anything in return.Unit 6
1,为回报他们的热情款待2,新的酒店正迅速建起3,每当遇到这类问题,我的脑海4,大多数人已经学会如何识破5,一些科学家认为最终这两颗流星6,人们提出截然不同的可能性来解释发生7,送到编辑部的所有文章都会先接受初审8,该市附近发生了地震,成千
1.In response to their hospitality, we wrote a thank-you letter and invited them
to pay a return visit at their convenience.2.New hotels are springing up to accommodate an increasing number of tourists,who can enjoy all the comfort and convenience of the modern tourism in this resort.3.When confronted with such questions, my mind goes blank so much so that I can
hardly remember my own date of birth.4.Most people have learned how to see through such swindle and will not be
credulous of this seemingly enticing opportunity.5.Some scientists believe that these two meteoroids will eventually collide with
the Milky Way and become part of our own galaxy.6.Vastly different possibilities were put forward to explain a series of bizarre
attacks on horses in the small village.7.All papers submitted to the editorial office would come under cursory scrutiny,but only the most valued ones would go on to receive full expert review.8.An earthquake hit the vicinity of the city, killing thousands of people.When
she learned that all her family came out safe and sound, her eyes were suffused with excited tears.Unit 7
1,假如石油确实找到了,这位外国2,我告诉他如果我们照他的话去做就会 3,在激烈竞争下,市场需要4,申请者应该将自己的学术履历或个人5,培养对人的热诚之心,将会自动6,品牌对那些处于市场竞争中的公司很有意义7,你要了解目标学校的详情以便能够按照8,户外广告设施应当牢固,安全
1.If oil is found, the foreign investor will be given priority in the actual exploitation of the oil field.2.As soon as I told him that we would lose money if we followed his advice, he shifted his ground and said that he was concerned with moral principles, not profits.3.In a highly competitive environment, the needs of the market usually give way to the need for competitin.4.An applicant should comb his academic history or personal experience for anything that makes him stand out, and then highlight it.5.Cultivating a warm-hearted feeling for others automatically puts our mind at ease and help remove whatever fears and insecurities we may have.6.Brands make good sense for companies that compete in markets, for product life cycles have shortened, making it difficult to recover the costs.7.You need to find out details for your target schools so you can tailor your application according to their requirements.8.Outdoor advertising facilities shall be firm and secure, be in harmony with their surroundings, shall meet the demand of beautifying the city appearance.
第二篇:英文翻译
英语三级翻译辅导习题
1.各吹各的号,各唱各的调。
2.每逢假日的下午,我总要漫游周围的乡村。
3.暴风雨把小屋冲坏,他们只好住在一个窑洞里。
4.要不断加强基础设施建设,努力营建良好的开发环境。
5.深秋,冷雨霏霏,屋里静悄悄的。他们看了一下午的书。
6.Liberty is more important than life.(英译汉)
答案:
1.各吹各的号,各唱各的调。转载自:考试大[Examda.Com]
She works as a bilingual secretary for an insurance company.4.去年我一天洗两次澡,早晚各一次。
I used to take a bath twice a day last year,morning and night.5.坦白地说,面试后我一直认为这个职位不适合我。
Frankly speaking,I have been thinking that the position is not right for me after the
interview.6.Some people assert that nothing is impossible.Such people should get a grip on
reality and understand it‘s impossible to create another Universe.In more down-to-earth
terms,it’s impossible to know with any certainty whether you will live or die tomorrow.(英译汉)
一些人断言没有什么事是不可能的。这些人应该把握现实,知道再造一个宇宙是不可能的。更现实的 说法是不可能明确地知道明天你会活着还是会死。
get a grip on抓住,控制,管束
1.八成他不会来了。
Most probably he isn,t coming.2.他巴不得立刻见到你。
He is very anxious to meet you immediately.3.这刀不会留下任何疤痕。转载自:考试大-[Examda.Com]
The cut will not leave any scar.4.孩子成了他唯一的安慰。
The child became her only consolation.5.非常感谢贵公司的录用,但我不得不拒绝这份工作。
I really appreciate your offer,but I must decline it.6.Things aren’t even starting to take shape yet.(英译汉)
八字还没有一撇.1.显然你错了。考试大论坛
It is clear you were wrong.2.仔细看看信的地址是否写对了。
Care should be taken to see that the letter is properly addressed.3.现在全厂上上下下都普遍认为工厂必须进行改革。
It is now generally accepted that reform is necessary in the factory.4.这儿是头两卷,第三卷下个月出版。
Here are the first two volumes,the third one to come out next month.5.我们不知不觉地朝公园走去。公园就在人行桥那边,桥下很深的地方,汹涌的河水滚滚流过。Somehow our path took us toward the park across the footbridge high above the rolling
waters of the river.6.The man who is above his business may one day find his business above him.(英译汉)
不屑于干自己工作的人,终会有一天发现自己不配干那份工作。
1.为了找房子,不知花费我多少时间,受过多少闲气。
In my long seeking for lodging,I often met with a snub.2.树是那样高,笔直,而又整齐的特别可爱!因为是松树和杉树的原故,所以四时都是绿油油的。Standing tall and erect before me in neat array was a forest of evergreen pines and
firs.3.自己在树底下行走,如果把风景看得太严重了,倒反没有什么趣味。考试大论坛
While walking in the shade of the trees,I preferred not to focus my attention
exclusively on the scenery.4.最有意思的是自己慢慢地在后面走,看着人家一个个地从树荫下经过。
I found it most interesting to watch,by slowing down my pace,other people walking
ahead of me one after another.6.We‘ve all done something in our lives us we are ashamed of,some of us have fallen
for the wrong man,some have let go of the right women,there’re those who have
humiliated their parents and those who have failed their children.Yes,we‘ve all made
mistakes that diminish us and those we love.But there is redemption if we try to learn from
those mistakes and grow。(英译汉)
我们都做过一些自己都感到惭愧的事。有些人爱错了人,有些人错过了爱;有些孩子使父母丢脸,也 有些家长让孩子失望。是的,我们都犯过错,使自己和爱人蒙羞。但如果我们试着从s这些错误中吸取教 训并成长,就还有挽回的机会。
A: Bill Mcphee。我会尽快带他来见你。
Bill Mcphee.I’ll bring him around to see you soon.B: 我们会怀念和你一起共事的时光。
We’ll miss doing business with you.A: Bill Mcphee是个好人。你们会和他相处得很好的。
Bill Mcphee is a good man.You’ll get along with him very well.6.With the rapid development of Taiwan’s economy,a lot of social problems have come
to pass.(英译汉)
随着台湾经济的快速发展许多社会问题产生了
1.这架班机正点起飞吧?
Is the plane on schedule?
2.准备好机票与登机牌。
Let’s get our tickets and boarding pass ready.3.如果有退票的,请通知我。
Please notify me if there is any cancellation.4.请于起飞前一小进到达机场。
Please be at the airport at least one hour before departure?
You’ll be late if you don’t arrive in one hour before leaving.5.我需要提前多少天付款订票?
How long in advance of the flight must I pay to confirm the booking?
6.Promises are often like the butterfly,which disappear after beautiful hover。(英译
汉)
承诺常常很像蝴蝶,美丽地盘旋然后不见。
1.我们应该不遗余力地美化我们的环境。请访问考试大网站http:///
We should spare no effort to beautify our environment.2.在建立个人网站前,先问问自己,为什么想要一网站,想要达到的目标是什么。
Before you build a personal site,ask yourself why you want one,and what you want to
accomplish.3.在造访一个提供网站空间服务的网站时,你会看到种类繁多的方案可供选择,哪一种价位可以给 你多少网络空间及多大的传输流量。
When you visit the site of a Web host,you’ll see a wide variety of plans-so much
space and so much network traffic for so much money.4.典型的网站包括图像、文字及图片,比较精心制作的网站还有动画、影像、声音和其他额外的内 容。
Web site typically contain graphics,texts and pictures,while more elaborate ones
include animation,video,audio and other extras.5.关于网站设计,有许多是很吸引人的,也有许多则令人泄气。
There are many things about Web sites that are appealing and many that are just plain
frustrating.6.Pizza came to the U.S.with Italian immigrants;the first U.S.pizzeria opened in
1905,and pizza became one of the nation’s favourite foods after World War Ⅱ。It is now
popular worldwide.(英译汉)
比萨随着意大利移民引进美国;1905年第一家美国比萨店开业了,第二次世界大战后比萨成为全美国 最喜爱的食物之一。现在比萨畅销全世界。
1.只要走一下就到了吗?
Is it within walking distance?
2.我儿子骑在我肩上看游行。
My son rode pickaback on me to watch the parade.3.其实我一点都不喜欢我现在的工作。
The fact of the matter is I’m not enjoying my new job at all.4.他有边吃饭边抽烟那让人讨厌的习惯。
He has the irritating habit of smoking during meals.5.如果我今早没忘了把油箱加满,我们不会没油的。
If I hadn’t forgotten to fill up the tank this morning,we wouldn’t be out of gas.6.Are there any charter flights?(英译汉)
有包机航班吗?
1、A:有什么我可以为您效劳的吗?
Is there anything I can help you with?
B:是的,我想知道你是否可以帮我找到一些这个城市的旅游指南,或许也要一张公路地图。Yes,I was wondering if you could help me find some travel guides for this city.And
maybe also a rode map,too.A:我们有各种不同的那个题材的书。有些相当概扣,而其他的则比较专业化。
We have a variety of books on that subject.Some are quite general while others are more
specialized and specific,B:我想概括性的就可以了。我只是要在这儿停留几天。但我想要那种多多少少能使我感觉到这个城 市的东西。
I think the generalized ones would do.I’m only staying here for a couple of days.But
I want something that can give me more or less the feel of the city.A:那样的话,也许这本书可以。它有很多图片,而且容易阅读,里头也有公路地图。
In that case,maybe this book will do.It has a lot of pictures and is easy to read.There are also road maps in it.B:太好了!我买这一本。
That’s perfect.I’ll buy this one.(英译汉)
2、At Christmas the air is filled with carols.圣诞节的时候到处都可以听到圣诞颂歌。
1.我认为年轻人应该能够有自己作决定的自由和空间。
I think young people should have the freedom and the space to make their own decisions.2.由于奥运会规模越来越大,为了大多数的城市将没有能力举办。来源:考试大
The Olympic Games are growing so big that most cities may not be able to host them in
future.3.当奥运会结束后,所有累积的专业经验就消失,使下一届主办城市必须一切从零开始。Currently,once the Games are finished,all the gathered expertise vanishes and the
next city has to begin from scratch.4.除了一般大学程度的课程之外,卢浮学院也提供大众免费的夜间艺术史课程。
The Ecole du Louvre,in addition to its regular university-level curricula,offers
free public evening classes in art history.5.你会相信咖啡有助于保护你的脑部免收一种危险的退化性疾病的侵袭吗?
Would you believe coffee and help protect your brain from a dangerous degenerative
disease?
6.The two of us sit on chairs and stare upward and around until closing time,watching
the sun illuminate the stained glass panes deep red,blue,gold,and a near blinding
white.On the way out,someone coughs,and the sound goes on and on—acoustics in this
chapel are remarkable.(英译汉)
我们俩坐在椅子上向上及四周凝视直到教堂关门,看着太阳照亮窗格中的彩色玻璃,有深红、蓝色、金色,及眩目的白色。离开时,有人咳嗽,回音缭绕再缭绕—可见这座教堂里的音响效果是多么棒。
1.她的行为深深地刺痛了我的心。{来源:考{试大}
I am deeply offended by her conduct.2.稳定性带来的好处有可能被夸大。
It is possible to overstate the benefits of stabilization.3.这事若是事实,它将给我们造成许多麻烦。
If true,this will cause us a lot of trouble.If it is true,this will cause us a lot of trouble.4.任何政府忽视这一点都将付出巨大的代价。
Any government which is blind to this point may pay a heavy price.5.许多市民抱怨城市的公交车太少,以至于他们要花很长时间等一辆公交车,而车上可能已满载乘客Many city residents complain that it is so few buses in their city that they have to
spend much more time waiting for a bus,which is usually crowded with a large number of
passengers.6.Love is the greatest refreshment in life。
爱情是生活最好的提神剂。
1.大家最好养成学习的好习惯。
You‘d better form the habit of studying.2.别把这两个近义词混淆了。
Don’t mix up this pair of synonyms.3.给出这个词的同义词和反义词。
Give the synonym and antonym of this word.4.他脸皮厚,从来不在乎别人讲什么。
He is thick-skinned and never cares what others say.5.面试时,有些面试者会有夸大的倾向。
During the interview,some interviewees tend to exaggerate.6.You’re really too good for me.(英语)
我真的配不上你。
1.一项调查显示妇女欢迎退休。
An investigation shows that female workers tend to have a favorable attitude toward
retirement.2.我最近利用了一点时间采访成功的专业人士,谈谈他们最难忘、最有效的学习经验。
I recently spent time asking effective professionals about their most memorable and
effective learning experiences.3.我的目的,是要找出成人教育的最佳方式。{来源:考{试大}
My goal was to find out what works best when it comes to adult education.4.那么为什么在适合成人的训练方式与公司的训练部门实际所提供的训练之间会有如此的断层呢?So why is there such a disconnect between what works for adults and is offered by
corporate training departments?
5.在世界各地,极少数的训练人员在从事他们的工作时,具备有充分的学习方面的知识。Very few trainers,in world over,come to their work with much knowledge about
learning.6.What I discovered is that adults are remarkably similar in how they learn best: The
most unforgettable and transformative learning occurs through personal experience,group
support and/or mentoring.(英译汉)
我发现,成人学习最有效的方式其实非常类似:最难忘、带来最深远改变的学习经验,均是通过个人 的体会、小组支持或者良师的启发。
第三篇:英文翻译
物流企业绩效评价
摘要:随着实践的发展与学术、媒体的关注和刺激, 物流企业绩效评价系统得到了很好的发展,而基于经济增加值和平衡计分卡(BSC)方法的物流企业绩效评价就此产生。该系统通过相关的测试和线性回归被给予了实证,就长远的眼光而言,经济增值是这个系统最重要的目的。为了得到高的经济效益,这四个方面包括财务、顾客、内部业务流程和学习和成长都将有巨大意义。经济附加值在企业的战略目标和企业价值的相关性上占据绝对的重要地位。在研究企业绩效的线性回归数据中有经济附加值、运行费用、审计报告和员工的内部控制的教育比等数据,他们被用来代表了前面四个方面。其中,财务和企业内部业务流程有量化的系数与理论分析一致。
关键词:绩效评估、物流、经济附加值、平衡计分卡(BSC)
1绪论
随着物流行业的快速发展,物流企业不断的成长和壮大。对于股东来说,一个问题迫切需要解决的问题产生了,即如何对其物流企业进行有效而科学的绩效评价。虽然这个行业具有很大的利润空间,里面有巨大的财富,但是该物流企业经济附加值到底有多大,而如何又能创造出来,作为股东又能获得多少报酬这些都是令人棘手的问题。传统的企业绩效评价以企业财务报表作为分析的基础,在一定程度上反映了企业为股东创造财富的能力和企业生存、发展的能力,但是人们只使用财务数据来支持他们的判断从而就缺乏注意到其他措施,特别是忽视股权成本由股东的投资。在本文中,我们基于平衡计分卡(BSC)建造一个评价指标系统,并围绕EVA作为物流企业绩效评价的指标体系,把经济增值作为一种主要的目标来对物流企业进行绩效评价,并衡量企业的股东获得的真正的财富。然后,本文提供实例证明这个系统的有效性。本文是组织结构如下:第二章相关的理论知识;第三部分建立评价体系根据通过EVA建立指标体系和介绍使用的平衡计分卡方法;四章和第五章对上面介绍的绩效评价方法给予实证;第六部分总结结论。文献回顾
2.1物流绩效评价
物流绩效评价在物流管理中是一个非常重要的问题。科学而准确的评价的结果可以让人们知道他们昨天的工作收获了什么,明天又将要做些什么。
许多外国的日报都聚焦在这三个方面1)介绍应具有的特性,个性 2)该方法需要涉及到的员工3)该企业要选择的方法步骤。而一个建立水平轴的反映国际物流组织所规定的服务质量和性能和垂直轴代表特定服务对客户的重要性的矩阵式相当困难的。
指定物流绩效指标分成三个广阔的领域,包括有形成分、实施途径和信息操作。近年来,人们越来越重视企业的独特的环境行为或公司的策略。有些论文试图为厂商解决如何面对日益变化的市场的问题,这些论文可以动态地解决这一问题的绩效衡量选择,却不是依靠一个静态群的措施。
在中国,物流企业绩效评价研究的主要内容有:1)选择的措施;(2)评价的方法;3)绩效评价体系。一个正确的绩效评价系统通常包含许多个部分。其中,王,杨两个人研究的内容,他们在乎费用、效率、风险、客户管理,而魏强调物流企业的竞争和发展能力。在这些 系统中,最常用的措施都是相关的,比如收入、成本、供应、订单交付延迟时间,指令反馈的精度等。支持以上的理论分析且已应用于物流企业的方法有很多,比如模糊分类方法,主成分分析方法,利用数据包络分析方法等。尽管这些方法都已经有一些高质量的研究成果,但是它们却很少关注公司的策略问题。
2.2平衡计分卡方法
平衡计分卡方法是由罗伯特·卡普兰和大卫·诺顿提出并形成的。它是一种将战略非财务指标添加到传统的给管理者看的财务指标,同时要求均衡的组织中的表现的框架结构的绩效评价方法。经过多年的发展,它成长成为一种全战略规划和管理的绩效评价方法,该方法包括四个方面:财务、客户、内部业务流程、学习和成长。见表一:
在卡普兰和诺顿建立平衡计分卡以后,有些文章开始逐渐将平衡计分卡在应用在物流绩效评价之中。布鲁尔和斯潘通过对先前的平衡积分卡的修改,进而推出一套可用于供应供应链绩效评价的BSC,他们建立的框架包括供应链管理(SCM)的目标、最终客户利益、财务收益、SCM提高;根据平衡计分卡模型,刘和王给出了一个3 + 1的模型,这其中的物流绩效评估包括财务、客户、内部操作和学习四个方面;在孙的导师的论文中,他将平衡积分卡方法与网络程序分析(ANP)相结合来对企业进行绩效评价,该方法以物流企业发展战略作为评价标准,并建立了网络程序分析模型(ANP),由此可以量化绩效评价的影响和便于定量矩阵的反馈。
这些文章都试图添加战略信息并将其转化为物流绩效评估的部分,从而使评价结果对物流企业来说更合理的、更有用。但是平衡计分卡模型在物流企业绩效评价上的应用物流才只是个开始,远非十全十美。再者,很少的研究报告能告诉我们包括股东企业为自己创造的真正的价值。
2.3 经济附加值(EVA)
股东对企业的投资,然而传统意义上的利润不可能告诉我们分与多少股东与其投资相符的红利,继而股东权益得不到强制性保证。投资的机会成本解释了为什么股东选择投资A公司而不是B公司的原因,然而没有效益的投资,谁还会继续。因此忽视利润的分配会导致重大决策失误。
EVA作为商标是由其开发者,斯特恩·斯图尔特和其公司在20世纪80年代注册的。EVA具有很大的吸引力的优势是因为EVA与传统的利润相比较,EVA的计算措施以考虑股本的机会成本为主。以这个方式而言,股东投资就等同于作为贷款的债权人。已经有实证研究支持这个增量,EVA信息内容的价值相关性要高于其他的一些行业的措施。在这同时,EVA有助于制定有效的激励管理,从这个角度来说,EVA的应用对反映出准确的财务绩效从而解决股东和管理的代理问题做出了重大贡献。
尽管EVA的应用受到如此多的赞扬,但是它却还没有来得及在物流行业广泛应用。EVA未能得到物流行业应用的主要原因是因为物流企业有着其自身的特殊性和特征。在本文中,我们设法把EVA和平衡计分卡模型结合在一起建立一个物流企业绩效评价系统。
3基于EVA和BSC的绩效评价系统
战略是企业发展和成功至关重要的因素,其中企业中最盛行的一个策略是公司价值的最大化。策略导向BSC,价值强调EVA,两者的结合可以让企业的绩效评价对齐企业的战略。3.1根据斯坦·斯图尔特定义,EVA一般相当于一个真正的经济效益评估,该评估纠正并调整了正确会计编号。这个基本关系式为:
在(1)中,NOPAT代表网上营业利润税后、IC卡代表公司资本总额联合会代表加权平均资本成本(包括资本投资股东和债权人)。
考虑到高的离职率和现金流的物流,我们做出对(1)做出调整,得到方程(2),如下:
其中:NCFO代表净现金流量从操作、收益;在权责发生制下,ATInt税后利润;TA代表总资产(包括债务和股权);AcctAdj特殊调整的项目,包括商誉、津贴作为坏帐等。3.2战略图
除了EVA,BSC还需要其他更多的指标去联系其框架结构的目标,以及物流企业的特点。我们需要从很多的案例中分析出三者之间的关系,然后再做合理的决策。而BSC提供了一个很好的工具来完成这一过程,这个工具名为战略图,下面给出了一个物流企业的战略图。
认识到战略目的作为战略图的首要任务是很重要的,因为战略目的代表和指导整个发现并建立企业战略的过程。EVA反映了一个物流企业中,股东价值创造的真实的增量,因此它是从财务角度来看的最主要的指标,同时它又是由成本和收入的增长两个关键项目支持的,在财务角度下,我们能够了解需要做出哪些工作来实现EVA。物流企业必须实现客户满意度和保证新客户的产生,这需要高的营业额和较短的交货时间。学习和成长伴随着人类、信息和组织资本。这是最低的观点,然而它却不能被忽视。物流企业的无形资产是最强大的和可持续的满足股东要求的方式。箭头的效果是由低到高的角度,反映了“拉”的联系,这个从低到高的改进需要很长一段时间,但是它将从根本上大幅度的改变公司并给公司一个光明的前途。
3.3方法的选择和EVA的指导作用
在选取具体方法进行绩效评价之前,战略图为我们提供了一种语言来描述的策略,战略图还为物流企业给出了一个走向成功的合理的道路。当利益相关者对物流公司的包括管理、股东、银行家、潜力投资者等方式进行绩效评价的时候,他们想要清晰并且容易的工作。根据卡普兰和诺顿,太多的方法让用户感到困惑,还增加了运营成本。所以按照战略地图的关键词,我们可以列出物流企业绩效评价方法的名单,如表2。他们并不适合所有的公司,但是可以针对某些典型的物流企业。
在这些绩效评估方法中,EVA代表最终的结果和领导前沿,主要是因为它的经济意义。根据在战略地图对这些运行过程的描述,作为一个高效、创造价值的企业将把较高效用的EVA作为其财务评价的结果。
4假设发展
尽管我们基于EVA和BSC对物流企业绩效评价的方法进行了描述,同时简述了EVA 与其他方法的的关系和不同点,但是EVA就真的满足企业长期发展战略的目标么?EVA就真的能在BSC系统的传统绩效评价方法中占据主导地位?
所有的相关信息可以根据市场效率的假设反映在股票市场,上市公司价值几乎跟股票价格是一样的,物流企业也不能例外,虽然中国的股票不可能有市场效率高,但是从1997年的实证表明它已经开始弱化。再者,股票市场的迅速发展,所以对于物流企业而言,市场本身和波动股票价格将会更加重要。企业价值最大化的战略目标将被大众在一般在长期的目标下等同于市场回报最大化。接着,让我们假设1:H1)EVA相比传统的净收益回报,与市场回报具有显著的关系。
作为绩效评价体系的最终结果,EVA应该和其他在BSC四部分有效的措施有重要的关联度。因此我们得到假设2:H2)EVA和其他绩效评价措施相关。
5数据和经验的结果
在绩效评价系统中,大多数的措施都是内部的信息,例如加工时间顺序,所以我们不能让我们所需要的所有的数据去完成实证检验。我们对应一个观点一种手段,包括EVA在内的手段,包括运行成本、第一五客户、收益率、审计的内部控制报告与员工教育的比例。我们找到46家上市物流企业在上海和深圳股票交易作为案例来进行实证检验。因为从2007年起,新的会计准则生效,我们计算的数字调查数据集中于2008年,我们通过删除缺失数据或极端异常的数据得到36个观察结果,这些观察已经被编制到财务信息服务数据库中。
审计报告的内部控制是一种两分法,当内部控制报告可以独立审计,则为1;若不可,其值为0。一个没有独立的外部审计意见内部报告缺乏目的评价,不够支撑一个高品质内部运作过程。为了减少数据上的差异,我们缩小2008年设立的EVA及操作成本总额,这五个描述性统计结果变量见表3:
所有的物流企业有负面的EVA,就是说他们不再继续为股东创造价值,它迫切需要公司向绩效评价体系增加新的EVA。上表中的客户平均收入的比是0.3558,代表前5个客户为物流企业贡献了三分之一的收入。我们发现了大部分公司都没有审计的内部控制报告,显示相对薄弱的内在力量。在员工受教育方面有最低标准偏差,它的均值是0.1838,这放映了物流企业内部人员受教育程度较低。
根据表
4、EVA具有显著的正相关关系与市场回报,支持假设1a。在同一时间,得到一个微不足道的净利润与市场回报,符合假说意向书。也有EVA和净利润之间明显的关系,但相关是消极的,可以看出传统的利润指标的问题。
用线性回归的假设2进行处理,处理结果如表5:
但是审计内部控制报告得到了显著的正面相关性,符合我们的预测;其中前五客户收入与EVA比没有明显关系;教育的比例为显著负系数,虽然得到这些,但是它们不能提供进一步的证据来支持假设2。因为这些结果所采取的措施为客户、学习和成长的观点更多的是根据内部信息,而不是我们所选定的对于财务内部业务流程的内容,所以我们没有合理的代理。我们收集的数据来自于公众物流企业的报告,因为种种原因,可能会有偏见。最后,我们可以做一个结论:假设2部分支持。
6结论
出于学术和实践的重要意义,我们建立一个基于EVA及平衡记分卡的绩效评价体系的为物流企业星星有效的绩效评价。从长远的眼光来研究,将EVA放在作战略地图首位,其他财政,客户,内部业务流程,学习和成长等指标用来辅助。然后我们给每个因素包括EVA定义指标:分别是运营成本、前五客户收益率、内部控制报告和员工受教育的程度。
K相关测试支持EVA和战略目标之间的一致性,另外,我们用线性回归发现运营成本显著的负系数,审计的内部控制报告得到了显著的正面,基本符合了我们的预测,其中前五客户与EVA收入比没有明显关系,受教育教育的比例有显著的负系数关系。
因此,我们觉得基于EVA和平衡计分卡的绩效评价体系是很重要的,它可以帮助物流企业关注战略目标,积极为股东创造价值的增量,并且基于内部信息分析未来的需要。
第四篇:英文翻译
我的笔记本电脑
我现在已经十一岁了,每年都会收到爸爸妈妈送给我的礼物,可是最让我心仪的礼物就是今年春节他们送给我的笔记本电脑,因为他带给了我许多快乐。
我的家里已经有了一台台式电脑,虽然它也可以上网、玩游戏、听音乐,但是它有一个缺点,这个缺点是它不能移动。而我的笔记本电脑就不存在这个问题了,它是我一个形影不离的小伙伴,在家,不管我在客厅、卧室、甚至在卫生间我都能看我喜欢的英语动画片;出去旅游时,我会把它带在身边,听我喜欢听的音乐,让漫长的旅途不再寂寞。
我的笔记本电脑长得非常精致,有暖金色的外观,13英寸液晶显示屏,它的功能特别强大,兼备了台式机的所有功能,而且它的速度比台式电脑快好几倍,它真是我学习和生活的小助手。
在我的同学中,很少有人拥有自己的笔记本电脑,我一定要珍惜它,充分发挥它的作用。
My Laptop computer
I have already eleven years old,I get a lot of gifts from my parent,butI like they give me the Laptop computer the best beacause it give plenty of happy.I have a desktop computer at home, although it can also surf the Internet, play the games, listen to music, but it has a fault, the downside is that it can't move.And my laptop computer don't have this problem, it is the friend a inseparable, in the home, whether I'm in the sitting room, bedroom, even in the toilet I can watching English cartoons I like;Go out to travel, I will put it with them,listen to a lot of music with the tipe, long a journey no longer lonely.My laptop computer looks very delicate, have a warm golden appearance, 13 inches LCD screen, it is particularly powerful, with all the functionality of the desktop and its speed is faster than a desktop computer for several times, it was my study and life ?
In my class,there are only a few student have laptop computer,I must treasure it.
第五篇:英文翻译
人工智能埃丹:工程设计,分析和制作的人工智能
很多公司企图提高定制当今竞争激烈的全球市场,都利用产品系列和平台基础来开发产品的种类、缩短交易时间和增加收入。一个成功的产品系列的关键是这个产品平台通过添加,删除,或用一个或多个模块用一个或者多个维度的具体目标利基市场来得到产品平台或者扩展产品平台。这项初步工程设计领域在过去十年中迅速成熟,本文提供了一个研究活动发生在这段时间进行基于大批量定制的产品开发平台产品族系列综合评述的设计。用一种产品系列来评估产品平台杠杆策略的技术通常用于审查和度量评估产品平台和产品系列的有效性。特别强调的是优化方法和人工智能技术协助的产品系列设计方法和基于平台的产品开发。基于web的产品平台定制系统仍需要讨论。学术界和工业界的例子就是之前在前文中强调了的产品系列和产品平台的好处。本文讨论的结论是运用潜在的研究领域帮助构建产品系列的制造和设计之间的桥梁。
当今竞争激烈的全球市场重新定义着许多公司做生意的方式。这种新形式的竞争优势是大规模定制,而且正如pine说的“一种新的查看竞争业务的方式,这种不以牺牲效率,有效性和花费的方式进行识别和实现个人客户最主要的需要和需求。”在pine对大规模定制的开创性探索中,他认为“消费者可能已经不再被这个巨大的同质市场聚集在一起,但是个人的需求可能与众不同并且这些需求是可以确定和满足的。”他把越来越多的注意力放在产品的种类和客户来满足市场的饱和度和提高客户满意度的需求:新产品必须不同于市场上现有的产品,并且尽可能的满足客户的需求。作为市场产生的动力,从汽车行业研究的和实证调查制造公司确认的这些结果来看,佩特森和犹梅里补充说明“正如许多公司知道的那样全球化市场的兴起已经从根本上改变了竞争,那就是强制压缩产品的开发时间,努力增加产品的种类。”类似的主题被沃克曼贯穿了这篇文章(1997),他在欧洲为“客户驱动”市场研究行业的反应。
社会的发展、技术的进步、产品的更新、生活节奏的加快等等一系列的社会与物质的因素,使人们在享受物质生活的同时,更加注重产品在“方便”、“舒适”、“可靠”、“价值”、“安全”和“效率”等方面的评价,也就是在产品设计中常提到的人性化设计问题。
所谓人性化产品,就是包含人机工程的的产品,只要是“人”所使用的产品,都应在人机工程上加以考虑,产品的造型与人机工程无疑是结合在一起的。我们可以将它们描述为:以心理为圆心,生理为半径,用以建立人与物(产品)之间和谐关系的方式,最大限度地挖掘人的潜能,综合平衡地使用人的肌能,保护人体健康,从而提高生产率。仅从工业设计这一范畴来看,大至宇航系统、城市规划、建筑设施、自动化工厂、机械设备、交通工具,小至家具、服装、文具以及盆、杯、碗筷之类各种生产与生活所创造的“物”,在设计和制造时都必须把“人的因素”作为一个重要的条件来考虑。若将产品类别区分为专业用品和一般用品的话,专业用品在人机工程上则会有更多的考虑,它比较偏重于生理学的层面;而一般性产品则必须兼顾心理层面的问题,需要更多的符合美学及潮流的设计,也就是应以产品人性化的需求为主。
人机工程学是一门新兴的边缘科学。它起源于欧洲,形成和发展于美国。人机工程学在欧洲称为Ergonomics,这名称最早是由波兰学者雅斯特莱鲍夫斯基提出来的,它是由两个希腊词根组成的。“ergo”的意思是“出力、工作”,“nomics”表示“规律、法则”的意思,因此,Ergonomics的含义也就是“人出力的规律”或“人工作的规律”,也就是说,这门学科是研究人在生产或操作过程中合理地、适度地劳动和用力的规律问题。人机工程学在美国称为“Human Engineering”(人类工程学)或“Human Factor Engineering”(人类因素工程学)。日本称为“人间工学”,或采用欧洲的名称,音译为“Ergonomics”,俄文音译名“Эргнотика”在我国,所用名称也各不相,有“人类工程学”、“人体工程学”、“工效学”、“机器设备利用学”和“人机工程学”等。为便于学科发展,统一名称很有必要,现在大部分人称其为“人机工程学”,简称“人机学”。“人机工程学”的确切定义是,把人—机—环境系统作为研究的基本对象,运用生理学、心理学和其它有关学科知识,根据人和机器的条件和特点,合理分配人和机器承担的操作职能,并使之相互适应,从而为人创造出舒适和安全的工作环境,使工效达到最优的一门综合性学科。
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山东交通学院毕业设计(论文)
AI EDAM: Artificial Intelligence for Engineering Design, Analysis and Manufacturing
In aneffort to improve customization for today’s highly competitive global mar ketplace, many companies are utilizing product families and platform-based product development to increase variety, shorten lead times, and reduce costs.The key to a successful product family is the product platform from which it is derived either by adding, removing, or substituting one or more modules to the platform or by scaling the platform in one or more dimensions to target specific market niches.This nascent field of engineering design has matured rapidly in the past decade, and this paper provides a comprehensive review of the flurry of research activity that has occurred during that time to facilitate product family design and platform-based product de velopment for mass customization.Techniques for identifying platform leveraging strategies within a product family are reviewed along with metrics for assessing the effectiveness of product plat forms and product families.Special emphasis is placed on optimization approaches and artificial intelligence techniques to assist in the process of product family design and platform based product development.Web-basedsystems for product platform customization are also discussed.Examples from both industry and a cademia are presented throughout the paper to highlight the benefits of product families and product platforms.The paper concludes with a discussion of potential areas of research to help bridge the gap between planning and managing families of products and designing and manufacturing them.Today’s h igh ly competitive global mark etplace is redefining the way many companies do business.The new form ofcompetitive advantage is mass customization, and is, as Pine~1993a, p.xiii!says, ―a new way of viewing business competition , one that makes the identification and fulfillment of the wants and needs of individual cu stomers paramount without sacrificing efficiency, effectiveness, and low costs.‖In his seminal text on mass customization, Pine ~1993a,p.6!argues that ―customers can no longer be lumped together in a huge homo geneous market, but are individuals whose individual wants and needs can be ascertained and fulfilled.‖ He attributes the increasing attention on product variety and customer demand to the saturation of the market and the need to improve customer satisfaction: newproducts must be different from what is already in th e market and must meet cu stomer needs more comp letely.Sand-erson and Uzu meri ~1997, p.3!add that ―the emergence of global markets has fundamentally altered competition as many firms have known it‖ with the resulting market dynamics ―forcing the compression of product development times and expansion of product variety.‖ Findings from studies of the automotive industry ~Womacketal., 1990;MacDuffieetal., 1996;Alford et al., 2000!and empirical su rveys of manufacturing firms ~Chinnaiah et al., 1998;Duray et al.,2000!confirm these trends.Similar themes pervade th e tex t by Wortmann et al.~1997!, who examine industry’s response in Europe to the ―customer-driven‖ market.The social development and technological progress, product updates, rhythm of life pace, and so on a series of social and physical factors, so that people in the enjoyment of material life at the same time, pay more attention to products in the “convenience”, “comfortable”, “reliable”, “value”, “security” and “efficiency evaluation, is often mentioned in the product design, personalized design.山东交通学院毕业设计(论文)
The so-called user-friendly products that includes the man-machine engineering products, as long as it is ”person“ used in products should be considered in the man-machine engineering, product design and ergonomics is undoubtedly together.We can be described as: Center for psychological, physiological radius in order to build a harmonious relationship between people and things(products), maximum to tap potential, comprehensive balanced use of muscle, protection of human health, so as to improve the productivity.Only from the category of industrial design, to aerospace systems, urban planning, construction, automatic chemical plant, machinery and equipment, transport, small furniture, clothing, stationery and flower pots, cups, bowls and chopsticks, such as production and life to create the ”objects“, in the design and manufacture must take the ”human factor“ as an important condition to consider.If the products of distinguished professional supplies and general supplies and professional activities in the man-machine engineering will have more consideration, it is more emphasis on in physiology level;and general products must balance the psychological problems, need to be more in line with the aesthetics and the trend of the design, that is, should be to the needs of the product humanization.Ergonomics is a rising edge science.It originated in Europe, formed and developed in the United States..Ergonomics in Europe known as ergonomics, the name of the first is by Poland scholar Ya J Tele Bo J J Kiti, it is composed of two Greek roots.The meaning of ”ergo“ is ”output,“ and nomics said the meaning of ”law, rule.Therefore, ergonomics meaning is“ people contribute to the rules ”or“ working rules ”.That is to say, the subject is the research in the production or operation of reasonable, moderate labor and force of law of.Ergonomics in the United States known as “Engineering Human”(Human Engineering)or “Factor Engineering Human”(Human Factor Engineering).Japan, known as the “human engineering”, or the European name, transliterated as “Ergonomics”, Russian transliteration names “middle, in this paper the author, with large K” in our country, with the name of a also varied, with “human engineering”, “human engineering”, “Ergonomics”, “equipment using learning” and “Ergonomics”.For the development of subject, it is necessary to unify the name
山东交通学院毕业设计(论文)
of the subject.Now most people call it ergonomics.“.The exact definition of ”Ergonomics" is the humanenvironment system as the basic research object, the use of physiological science, psychology and other related disciplines of knowledge, according to the conditions and characteristics of man and machine, a reasonable allocation of human and machine bear operation functions, and mutual adaptation, in order to create the comfortable and safe working environment for people, to optimize the efficiency of a comprehensive discipline.山东交通学院毕业设计(论文)
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