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一、原文：
2016-Text3
第5段：①In all,the study concludes that whereas prosecutors should only *uate a case based on its merits,they do seem to be influenced by a company’s record in CSR.
②“We estimate that either eliminating a substantial labour-rights concern,such as child labour,or increasing corporate giving by about 20%results in fines that generally are 40%lower than the typical punishment for bribing foreign officials,”says one researcher.話題：行善政策對企業(yè)的幫助
二、解析
1.分意群：
“We estimate//that either eliminating a substantial labour-rights concern,/such as child labour,/or increasing corporate giving/by about 20%/results in fines//that generally are 40%lower/than the typical punishment/for bribing foreign officials,”/says one researcher.
“我們估計//不是消除一個重大勞動權益擔心，/例如童工，/就是增加企業(yè)給/大約20%/導致罰款//通常是低于40%/比典型的懲罰/關于賄賂外國官員，”/一名研究者說道。
2.定屬性、調(diào)語序：
①動詞+that從句，that從句為賓語從句，整個句子作賓語；
...We estimate that either eliminating a substantial labour-rights concern...，......我們估計不是消除一個重大勞動權益擔心......；
②名詞+that從句，that從句為定語從句，表示“......的”;
...fines that generally are 40%lower than the typical punishment...，......通常比典型的懲罰罰款低40%......;
3.理翻譯：
難點：either...or；labour-rights concern；increasing...by；giving；fine either...or，“不是......就是......”；
right有“權益”、“權利”的意思，concern有“關心”、“擔心”之意，可引申為“重大的事”、“糾紛”，labour-rights concern翻譯為“勞動權益糾紛”；
increasing...by，表示增加了多少；
giving，動詞作名詞用，這里表示“捐贈”；
fine，好的，也有“罰金、罰款”的意思。
三、理解
“We estimate that either eliminating a substantial labour-rights concern,such as child labour,or increasing corporate giving by about 20%results in fines that generally are 40%lower than the typical punishment for bribing foreign officials,”says one researcher.
全句翻譯：“我們估計，無論是消除重大勞動權益糾紛，如童工，還是將企業(yè)捐贈提高到約20%，通常都能使對賄賂外國官員的罰款比常規(guī)處罰低40%”，一名研究者說道。
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