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.     

冷饮厂制冷系统设计值得注意的几个问题

就制冷系统的设计,针对冷饮工厂的特点,提出了应该注意的几个问题。     

勘探工程综合配套技术在巴音都兰凹陷隐蔽油气藏勘探中的应用

巴音都兰凹陷巴Ⅰ、巴Ⅱ号隐蔽油气藏的勘探以前期综合评价技术为基础,立足现有技术资料,在勘探系统工程中形成了全三维地震资料处理、薄互层录井、油气层保护、MFE二开助排为代表的隐蔽油气藏综合配套技术。文中对各项配套技术进行了论述,简要评价了应用效果,认为该套技术对二连盆地隐蔽油气藏的勘探针对性强、有效实用,较好地解决了勘探工程实施中存在的关键技术问题,可为类似领域的油气勘探提供技术借鉴。     

砂砾岩储集层含油性解释方法

LJ地区砂砾岩地层具有岩石结构复杂，储集层非均质性强，稠油和稀油并存的特点，利用测井资料解释含油性难度很大，以地层测试资料为依据，综合利用多种测井信息，提取反映含油性变化的测井特征参数；应用测井参数交会法和测井相分析法建立有效，快速识别稠油，油层和水层的标准，测井相分析法消除了用测井单参数和两参数交会解释含油性存在的多解性，提高子解释结果的成功率，用编制的解释软件处理了LJ地区58口井的资料，解释结果与试油资料对比吻合程度较高，为砂岩储层含油性解释提供了一种有效，快速的方法，为该区先导性试验提供了可靠的依据。     

邻苯二甲酸酯鼓泡生物降解

该课题测试了邻苯二甲酸酯类化合物的鼓泡生物降解行为。结果表明，邻苯二甲酸酯的降解速率常数（kb)与其烷基链长度之间存在良好的相关性，kb=0.0009x^2-0.019x 0.1123，相关系数r=0.9906；浓度超过500mg/L时，邻苯二甲酸二乙酯可抑制自身的生物降解；中间产物邻苯二甲酸浓度超过50mg/L时，也对邻苯二甲酸二乙酯的生物降解有明显的抑制作用。     

关于长江重大问题的思考

长江流域横跨我国华东、华中、西南三大经济区,地理位置优越,水资源得天独厚,是我国最重要的经济区域之一。新中国成立后,党和政府高度重视长江治理开发工作,组建了流域机构,开展了流域综合利用规划,初步建立了长江防洪、灌溉、水力发电、航运、水土保持和水资源保护体系,在保护