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.     

浅析2020年前美军事战略重点的转变--从装备发展看美国军事战略重点可能的变化

美国21世纪前期的军事战略重点将是争夺外空优势，夺取制天权和制信息权。分析了美国夺取外空优势的原因，及其为夺取外空优势在国家政策、航天发展和技术准备等方面采取的措施。     

编码解码芯片HD3-6408-9及其应用

编码解码芯片HD3 64 0 8 9是一种高性能的CMOS器件。这种大规模芯片主要由编码器和解码器两部分组成。在数据传输应用中 ,采用两个独立的单片机系统 ,利用编码解码芯片 (HD3 64 0 8 9)组成数字信号的接收、发送及显示部分来完成数据传输功能     

探讨缩聚催化剂对聚酯切片质量的影响

通过试验，分析比较了江西Sb2O3、南宁Sb2O3和大连Sb(Ac)3三种缩聚催化剂对聚酯切片质量的影响。试验结果表明，Sb(Ac)3是优良的缩聚催化剂。     

Monoacylglycerols derived from butter oil by Penicillium roquefortii in suspension cultures

Structural isomers of monoacylglycerols (monoglycerides, MAGs) were identified and compared after degradation of butter oil by two strains of Penicillium roquefortii and a commercial lipase from P roquefortii (EC 3.1.1.3) at pH 7.0 and 10 °C. The conditions were selected as they were comparable with those used in the manufacture of blue mould‐ripened cheese. The commercial lipase was selected to compare with the fungal strains in terms of acyl migration. Results showed that the main isomers formed by lipolysis with the commercial lipase were sn‐2 MAGs (64 mol%), whilst spores and emerging mycelia of P roquefortii produced mainly sn‐1(3) MAGs (83–90 mol%). The work reported here may lead to further assessment of different MAG structural isomers as natural preservatives in foods and dairy products. © 2002 Society of Chemical Industry     

关于化粪池几个问题的探讨

探讨化粪池在设计布置及使用管理中应注意的几个问题，以充分发挥化粪池在保护环境，减轻污染方面的作用。     

Automatic conversion from lexical words to prosodic words for mandarin text-to-speech system

In real speech, not like lexical words (LWs), prosodic words (PWs) are basic rhythmic units. The naturalness of a Text-to-Speech (TTS) system is directly influenced by the segmentation of the PWs. Most of the PWs are the combination of several LWs. In this paper, three Lexical Combination Models are proposed to combine LWs into PWs, including a Directed Acyclic Graph Model, a Segmentation Model and a Markov Model (MM). To cope with the situation where some long LWs should be segmented into two or more PWs, a Lexical Split Model (LSM) is applied to the long LWs. Experimental results prove that relatively constant results with various training data can be obtained from a MM. The Transformation-Based Error Driven Learning (TBED) algorithm, for its high performance of individual property, is applied in combination with the MM to improve the precision of PW segmentation. Experiments show that among the three proposed models, the MM combined with TBED and LSM, leads to the best performance, in which a precision of 93.00% and a recall of 93.23% are achieved. The perception test indicates that by using PWs as the lowest prosodic units a speech sounds more natural and acceptable than by using LWs. This paper is supported by NSFC Project (60503071); 973 Natural Basic Research Program of China (2004CB318102); Postdoctor Science Foundation of P. R. China (20070420275).     

Critical Configurations for 1-View in Projections from ℙ<Superscript>k</Superscript> → ℙ<Superscript>2</Superscript>

In this paper we describe, from a theoretical point of view, critical configurations for the projective reconstruction of a set of points, for a single view, i.e. for calibration of a camera, in the case of projections from ℙ^k to ℙ² for k ≥ 4. We give first a general result describing these critical loci in ℙ^k, which, if irreducible, are algebraic varieties of dimension k−2 and degree 3. If k=4 they can be either a smooth ruled surface or a cone and if k = 5 they can be a smooth three dimensional variety, ruled in planes, or a cone. If k≥ 6, the variety is always a cone, the vertex of which has dimension at least k − 6. The reducible cases are studied in Appendix A. These results are then applied to determine explicitly the critical loci for the projections from ℙ^k which arise from the dynamic scenes in ℙ³ considered in [13]. Marina Bertolini is currently Associate Professor of Geometry at the Department of Mathematics at the Università degli Studi di Milano, Italy. Her main field of research is Complex Projective Algebraic Geometry, with particular interest for the classification of projective varieties and for the geometry of Grassmann varieties. On these topics M. Bertolini has published more than twenty reviewed papers on national and international journals. She has been for some years now interested also in applications of Algebraic Geometry to Computer Vision problems. Cristina Turrini is Associate Professor of Geometry at the Department of Mathematics of Università degli Studi di Milano, Italy. Her main research interest is Complex Projective Algebraic Geometry: subvarieties of Grassmannians, special varieties, automorphisms, classification. In the last two years she has started to work on applications of Algebraic Geometry to problems of Computer Vision. She is author or co-author of about thirty reviewed papers. She is also involved in popularization of Mathematics, and on this subject she is co-editor of some books.