企业流程再造中的作业成本分析

通过分析作业成本法及作业成本管理与企业流程再造的内在联系,探讨在企业流程再造中,作业成本分析的应用切入点和如何使用作业成本分析方法为流程再造提供有用的信息。     

作业成本法在模具企业中应用的可行性研究

阐述了作业成本法的基本思想、操作步骤和适用条件,分析了作业成本法在模具企业应用的可行性,对模具设计与制造过程的作业划分和成本动因的确定进行了初步的探讨,得出模具企业运用作业成本法可以减少和控制模具设计制造过程中的非增值作业,降低模具的成本,最终增强模具企业在市场的核心竞争力。     

作业成本制下的成本函数结构

介绍企业生产系统的决策对象和相关成本信息的特性，给出在作业成本制下的成本函数表达式，并在此基础上分析作业成本法的应用条件。     

Kostenanalyse Von Werkstoffprüfverfahren

Analysis on Costing of Methods for Materials Testing This investigation shows, how costs for materials testing can be analyzed and documented by the use of an universal method for single and series testing. A calculation model for PC was developed to realize a quick and transparent analysis of single cost factors. Transfer on any material test is possible as well as easy handling. Transparency of costs can also lead to motivation of employees. The calculation model as well as examples for calculation of selected test procedures for thin film characterization are presented. Basic demands on economic materials testing -- often neglected in laboratory testing but of immense importance in series testing -- become obvious. This is e.g. the technical and economical optimization of the test procedure using posibilities of automatization. The potential of optimization can only be estimated with certainty, if composition of total costs is known by analysis of cost factors.     

作业成本法的实用化模型探讨

从作业成本法计算实用化的角度出发,通过对比和讨论企业成本的基本原理模型,成本性态模型的特点及其应用忆限性,提出了称为“实用化”的作业成本数学模型,并简便提出了使用一模型要注意的一些问题。     

发展中的溅射靶材

作为制备和生产功能薄膜的方法之一,溅射法广泛应用于许多领域.它是目前制备金属薄膜最常用的工艺.作为高技术用的靶材是一种全新的概念.随着高技术用新材料突飞猛进的发展,世界靶材的市场销售规模日益扩大.本文重点介绍了靶材的发展概况、应用分类、制备工艺、技术要求以及中国靶材产业的发展前景等.     

Fuzzy Time-Driven Activity-Based Costing

Abstract:

Activity-Based Costing (ABC) method is a well-known costing/accounting system. It is an alternative to traditional accounting systems in which business overheads are allocated in proportion to activity's direct costs. Kaplan and Anderson proposed the second generation of the ABC system, called “time-driven activity-based costing” (TDABC), which seeks to resolve some of its drawbacks. The TDABC approach is mainly based on the time drivers spent on cost pools; however, TDABC poses some difficulties in calculations of the assigned costs. Unavailability of accurate and reliable time drivers, variety of time drivers, difficulties of collecting and updating data through calculation procedure, and huge volume of data are some examples of the difficulties. In this article, via utilizing the triangular fuzzy number (TFN), a novel mechanism for the TDABC system is proposed. We employ fuzzy logic to estimate inputs required for TDABC, namely, the required time to perform each activity and practical capacity. Our proposed approach highlights deviations caused by deterministic estimates in TDBAC and makes our estimates more realistic. In addition, sensitivity analysis can be conducted with our proposed approach. Finally, all plausible conditions ranging from the worst case to the best case can be considered; therefore, insightful and appropriate managerial decisions can be made.     

Developing community codes for materials modeling

For this article, we call scientific software a community code if it is freely available, written by a team of developers who welcome user input, and has attracted users beyond the developers. There are obviously many such materials modeling codes. The authors have been part of such efforts for many years in the field of atomistic simulation, specifically for two community codes, the LAMMPS and GULP packages for molecular dynamics and lattice dynamics respectively. Here we highlight lessons we have learned about how to create such codes and the pros and cons of being part of a community effort. Many of our experiences are similar, but we also have some differences of opinion (like modeling vs modelling). Our hope is that readers will find these lessons useful as they design, implement, and distribute their own materials modelling software for others to use.     

Hochfrequenz-Plasmastrahlquellen — Neue Werkzeuge für industrielle teilchenstrahlgestützte Dünnschichtprozesse

Radio-Frequency Plasma Beam Sources — New tools for industrial particle beam induced thin film processes The applications for ion beam techniques has moved from pure base research to industry, mainly for microelectronics applications. Their potential for future surface and thin film processes are known to a large number of users and developers in this area. However such techniques are relative sophisticated and due to the costs industrial applications are often limited. RF-plasma beam technology with its specific advantages may be a possible candidate to overcome these restrictions. For some applications RF plasma beam technology is just on the step to an industrial use. But this technique is still not generally known, and its possibilities deserves more attention. Within this article the principle of plasma beam formation and construction of plasma beam formation and construction of plasma beam sources are described. Some application examples show the possibilities given to users with this technique.     

以农村留守儿童需求为导向的产品创意设计方法研究

目的深入了解目标用户需求,探索在工业产品设计中以农村留守儿童需求为导向的有效创意设计方法。方法以农村留守儿童为设计研究对象,从目标用户与同龄人、环境所构成的潜在情境动态关系出发,通过文献调研、个案研究的方法,探索目标用户的群体特征、物质性需求及精神性需求,寻求设计机会点。以目标用户需求为核心,分析搜集和整理的资料,以产品类别和产品特征为基准对目标用户信息进行产品重构,最后基于前期研究内容,对产品进行设计创意,运用独立投票评估和二维坐标收敛的方法,筛选出重要并且可行的产品设计方案。结论将该理论与方法应用到农村留守儿童这一特殊群体的产品设计中,对以农村留守儿童需求为导向的产品创意设计方法进行有效验证。     

Predicting the Fatigue Life of Different Composite Materials Using Artificial Neural Networks

Artificial Neural Networks (ANN) have been recently used in modeling the mechanical behavior of fiber-reinforced composite materials including fatigue behavior. The use of ANN in predicting fatigue failure in composites would be of great value if one could predict the failure of materials other than those used for training the network. This would allow developers of new materials to estimate in advance the fatigue properties of their material. In this work, experimental fatigue data obtained for certain fiber-reinforced composite materials is used to predict the cyclic behavior of a composite made of a different material. The effect of the neural network architecture and the training function used were also investigated. In general, ANN provided accurate fatigue life prediction for materials not used in training the network when compared to experimentally measured results.     

大块非晶形成合金液体的热物理性能与玻璃形成能力

大块非晶合金由于其优异的性能而成的具有很大潜力的新材料，而合金的玻璃形成能力（GFA）的大小是能否获得大块非晶合金的根本所在。因此研究合金的玻璃形成能力成为材料科学领域重要的研究课题。本文从液体热物理性能出发，结合在这些方面所做的研究工作对大块非晶形成合金液体的玻璃形成能力做了一些探讨，希望对大块非晶合的研究有所裨益。     

A conceptual network analysis of user impressions and meanings of product materials in design

This paper focuses on tactile interactions with product materials to approach the essence of users’ interaction. We propose a framework for analysing tactile interactions based on users’ association-based in-depth impressions and interpretation-based created meanings. The aim of the study is to determine how in-depth impressions activate created meanings in tactile interaction and how they affect users’ preferences with regard to product materials. To detect and identify in-depth impressions and created meanings, this study applies original methods that analyse concept networks. To collect users’ freely expressed impressions and preferences, we conducted an experiment that involved seven material samples. The identified in-depth impressions and created meanings are connected with preference evaluations during a tactile interaction with product materials. According to the findings, the generation of fewer yet affect and abstraction-based in-depth impressions produces high-preference evaluations and gives rise to diverse created meanings with respect to a material. These findings should contribute to designs that lead users to form emotional bonds and gain meaningful experiences with products.     

The Industrial Base

Abstract

Images and Enterprise is one of the books in the Johns Hopkins Studies in the History of Technology Series and, as such, is a study of the American photographic industry within the overall field of technology. It covers the period 1839-1925, and deals with technical, business and, to a lesser extent, social aspects. These are traced from the industry's disorganized, diffuse beginnings to the point where the market became dominated by a few highly organized, technologically oriented fmus. When the daguerreotype process was introduced in 1839, its practitioners and even their immediate suppliers were compelled to look to a number of sources for the necessary materials: cabinet makers supplied camera boxes, chemical firms the required elements and compounds, miniature-case makers produced containers for the finished pictures, and the brass industry manufactured the silver-coated copper plates. The need for general supply houses was not immediately perceived. Much had to be imported, and European producers played a big role during the early years in providing lenses, fine chemicals and plates for American users.     

溅射镀膜用铌靶材晶粒尺寸控制工艺研究

铌靶材主要应用于表面工程材料,如船舶、化工、液晶显示器(LCD)以及耐热、耐腐蚀等镀膜行业。作为被溅射的基材,为了获得均匀一致的薄膜淀积速率,对溅射铌靶材的主要要求是均匀的组分、合适的颗粒尺寸以及具体的结晶学取向。本文主要研究在实际生产中,锻造工艺、轧制工艺以及热处理工艺对溅射镀膜用铌靶材晶粒尺寸的影响。通过多次试验,得到合理的锻造工艺、轧制工艺以及热处理工艺,从而对铸锭晶粒进行彻底的破碎和再结晶,最终得到晶粒尺寸小于100μm,且均匀一致的等轴晶组织,满足了溅射镀膜用铌靶材要求的晶粒尺寸和均匀等轴晶组织。     

Effect of UV‐Radiation on the Packaging‐Related Properties of Whey Protein Isolate Based Films and Coatings

The high oxygen barrier properties of whey protein based films and coatings means these materials are of great interest to the food and packaging industry. However, these materials have poor mechanical properties such as the tensile strength, Young's modulus and elongation at break. Up until now, the influence of ultraviolet (UV) radiation on whey protein films has not been reported in the literature. This study thus investigates the influence of UV‐radiation on the properties of whey protein based films. UV‐irradiated films showed increased tensile strength and a yellowing that was dependent on the radiation time. After irradiation, the films showed no significant change in the barrier properties, Young's modulus or elongation at break. In addition, a protein solubility study was undertaken to characterize and quantify changes in structure‐property relationships. The significant decrease in protein solubility in buffer systems which break disulfide and non‐covalent bonds indicates that additional molecular interactions arise with increasing radiation dose. This study provides new data for researchers and material developers to tailor the characteristics of whey protein based films according to their intended application and processing. Copyright © 2015 John Wiley & Sons, Ltd.     

Standardization for advanced materials: experience and strategies for the future

Materials technology has been identified by most industrialized nations as a key enabling technology which will provide major economic and competitive advantages to industry. Numerous market forecasts show a strong growth potential in advanced materials applications in diverse industrial sectors. This paper discusses the need for standards and standardized methods for material specification and how this can stimulate the market by providing increased confidence in the design and performance of products. Only a limited number of standards exist for advanced materials, but recently there has been an upsurge of interest worldwide and some countries are very active in developing standards. This is illustrated for some key materials sectors such as advanced ceramics and polymer-matrix composites. Standardization of test and evaluation methods for advanced materials is seen by many countries as a priority area. Methods used for conventional materials can be modified but in some cases new methods have to be developed, both of which approaches require underpinning research. Trade in materials is international in nature and therefore it is very important to harmonize national standards and develop truly international standards which will help remove technical barriers to trade. This requires effort at a national level in order to collaborate in the international fora and negotiate from a position of strength. Both producers and users of materials need to become involved in standards-related activities. In underpinning prestandards research VAMAS, the Versailles Project on Advanced Materials, plays an important role and is developing an internationally recognized technical infrastructure from which standards can be developed. This paper discusses the need and scope for international collaboration in standards-related activities. This paper was presented at the National Workshop on Standardization for Advanced Materials, Strategic Issues, a collaborative effort of Bureau of Indian Standards (BIS), National Materials Policy Project (TIFAC/DST) and Confederation of Engineering Industry (CEI).     

Single wall nanotube and vapor grown carbon fiber reinforced polymers processed by extrusion freeform fabrication

Single wall carbon nanotubes (SWNTs) and vapor grown carbon fibers (VGCFs) were compounded with poly(acrylonitrile-co-butadiene-co-styrene) (ABS) to create composite materials for use with Extrusion Freeform Fabrication (EFF). The composite materials possessed homogeneously dispersed fibers that were oriented with EFF processing. The VGCF and SWNT reinforced materials processed by EFF displayed improved tensile modulus compared to similarly processed ABS and composite material with isotropic fiber orientation, and the SWNT reinforced material displayed the highest properties, strength and modulus, of the materials studied. The materials containing oriented VGCFs and SWNTs showed modulus improvements of 44 and 93%, respectively.     

Electrodeposited biotinylated polypyrrole as an immobilization method for impedimetric immunosensors

The potentialities of an electrodeposited biotinylated polypyrrole film as an immobilization matrix for the fabrication of impedimetric immunosensors are described. Biotinylated antibody (anti-human IgG), used as a model system, was attached to free biotin groups on the electrogenerated polypyrrole film using avidin as a coupling reagent. The resulting recognition interface consisted of a highly oriented monolayer immobilized onto the polymer surface. Cyclic voltammetry was used to characterize the polymer film. Additionally, scanning electron microscopy and atomic force microscopy were used to investigate the morphology of the immobilized material. This immobilization method allows the obtention of a highly reproducible and stable device. The resulting immunosensor has a linear dynamic range of 10-80 ng.ml/sup -1/ of antigen and a detection limit of 10 pg.ml/sup -1/. Furthermore, this immunosensor exhibited minor loss in response after two regeneration steps.     

产品材料质感语义认知的表述方法研究

为明确各种材料的感觉特性带给用户的感性体验,将产品材料质感这个定性的问题定量化,量化考核了一系列形容词对于材料各种感觉特性表述的贴切度,并制作了一系列适于表达材料质感的样本图片,从产品使用者的生理和心理感觉出发,通过问卷调查的方式让普通用户将形容词与常见典型材料的图片样本进行匹配.综合运用统计分析法、对比分析法对调查数...