The organisational learning effects of management accounting information under advanced manufacturing technology

This study empirically examined the organisational learning effects of the nonfinancial performance information provided by management accounting information systems (MAISs) under advanced manufacturing technology (AMT). In this study, a target costing system and the frequent and quick reporting of information were considered the facilitators of learning. First, we examined the relationships between AMT level and the amount of nonfinancial performance information produced by MAISs. The empirical results showed that there are significant positive relationships between the level of AMT and nonfinancial performance information. With a systems approach, we also proved the impact of the relationships among AMT levels, nonfinancial performance information and learning facilitators on the organisational performance of a firm. The results of our research suggest that under a high level of AMT, for the provision of information to result in an increase of performance through organisational learning, a target costing system must be introduced and a large amount of information should be provided frequently and quickly. The results of this study also showed that although AMT level may be low, fairly well-arranged facilitators and a moderately large amount of information may be necessary for the improvement of performance. In conclusion, effective organisational learning depends on the provision of relevant information as well as efficient learning support mechanisms.     

Effect of misalignment on electrical characteristics of ACF joints for flip chip on flex applications

The effect of misalignment on the electrical properties of anisotropic conductive film (ACF) joints is investigated in this work. It is found that along with the increase of misalignment, the connection resistance of ACF joints increases. When the misalignment in x-direction is less than 5 μm, the increase rate of connection resistance is quite large. Then, along with the severity of misalignment, the increase rate becomes smaller. Finally, when the misalignment is close to 20 μm, the increase rate rises again. The Holm's electric contact theory is used for understanding the connection resistance variation. On the other hand, with the increase of misalignment in x-direction, the insulation resistance between ACF joints decreases. If the misalignment exceeded 10 μm, the decrease is prominent for the Ni particle ACF joints. This phenomenon can be explained by the effect of dielectric damage of the epoxy.Computer programs are also developed to calculate the variation of the probability of open and shorting after misalignment and predicate the maximum misalignment tolerance. The results show that the open and shorting probability increase abruptly after misalignment. On the view of pad parameters, the open probability is mainly related to the pad area, while the pads gap is critical to the shorting probability. Large pads gap (small pad width) can reduce the shorting probability obviously. On the other hand, enlarging the pad area by increasing pad length decreases the open probability significantly. So comparing to square shape pad, rectangle shape pad can reduce the failure probability greatly.     

井下沉砂器的研制与应用

针对以往机械防砂工艺存在防细砂困难、造价高和重复利用率低等缺点 ,根据旋流 离心分离原理 ,研制了井下沉砂器。沉砂器由上接头、二级滤砂管、筒体、中间接头、造旋臂、旋流体和下接头组成。中原油田分公司第五采油厂 2 2井次的现场应用表明 ,这种沉砂器可以分离大于 0 0 0 5mm粒径的细砂 ,防砂效果好 ,具有结构简单 ,安装方便 ,加工成本低的特点 ,可以保证出砂井的正常生产 ,延长检泵周期 ,节省作业费用     

管材拉伸模具定径区摩擦力的探讨

管材拉伸时把模具定径区看作准塑区，利用塑性条件，研究定径区摩擦力对拉伸力的影响，并对计算公式进行探讨。证明管材空拉（减径不减壁）时摩擦力影响可忽略不计，但减径、减壁拉伸同时进行时，定径区摩擦力对拉伸力的影响就必须考虑。     

万家寨引黄工程南干线国际Ⅱ、Ⅲ标区段安全监测工程的施工

万家寨引黄工程安全监测工程随主体工程分布于全线,并与全线自动化控制工程连接,实现近地/远地控制式的运营管理,本文将国际Ⅱ、Ⅲ标段安全监测工程作为典型代表工程,主要介绍安全监测工程的施工方法以及监测项目和断面布置等。     

基于PⅢ工控机VI测控系统远程控制研究

虚拟仪器（VI）将计算机采集测试分析引入到电子测量领域，用数字化和软件技术极大地提高了测量的灵活性。而VI远程测控系统是网络技术、通信技术一计算机虚拟技术结合的产物。远程控制技术能够使操作突破地域的限制，已在网络环境下PⅢ工控机上实现。     

A dual-mode multiuser detector for DS-CDMA systems

We introduce a dual-mode multiuser detector that dynamically switches its detection mode between matched-filter and decorrelator operations based on the channel characteristics. This detector significantly reduces the overall computational requirement while maintaining similar performance as that of the decorrelator. The switching mechanism of our dual-mode detector is designed by exploiting the performance-complexity tradeoff between the decorrelator and the matched-filter. Extensions of this idea to other types of multiuser detectors are also proposed     

换热管的程序自动计数方法

介绍了一种用Autolisp语言编制的程序、对换热器管束数目进行准确计数的方法。