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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.话题：行善政策对企业的帮助
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.
“我们估计//不是消除一个重大劳动权益担心，/例如童工，/就是增加企业给/大约20%/导致罚款//通常是低于40%/比典型的惩罚/关于贿赂外国官员，”/一名研究者说道。
2.定属性、调语序：
①动词+that从句，that从句为宾语从句，整个句子作宾语；
...We estimate that either eliminating a substantial labour-rights concern...，......我们估计不是消除一个重大劳动权益担心......；
②名词+that从句，that从句为定语从句，表示“......的”;
...fines that generally are 40%lower than the typical punishment...，......通常比典型的惩罚罚款低40%......;
3.理翻译：
难点：either...or；labour-rights concern；increasing...by；giving；fine either...or，“不是......就是......”；
right有“权益”、“权利”的意思，concern有“关心”、“担心”之意，可引申为“重大的事”、“纠纷”，labour-rights concern翻译为“劳动权益纠纷”；
increasing...by，表示增加了多少；
giving，动词作名词用，这里表示“捐赠”；
fine，好的，也有“罚金、罚款”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.
全句翻译：“我们估计，无论是消除重大劳动权益纠纷，如童工，还是将企业捐赠提高到约20%，通常都能使对贿赂外国官员的罚款比常规处罚低40%”，一名研究者说道。
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