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51.
J-M Choe 《欧洲信息系统杂志》2002,11(2):142-158
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. 相似文献
52.
I. N. Polandov V. K. Novik O. K. Gulish B. P. Bogomolov V. B. Morozov 《Measurement Techniques》1989,32(9):888-890
Translated from Izmeritel'naya Tekhnika, No. 9, pp. 34–35, September, 1989. 相似文献
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Pyrolysis experiments were performed in high vacuum and under reduced air pressure (100 Pa). The volatile products of pure cellulose and cellulose containing various amounts of flame retardant 2,2′-oxybis (5,5-dimethyl-1,3,2-dioxaphosphorinane-2,2′-disulfide), i.e., Sandoflam 5060 of Sandoz AG, were studied by means of gas chromatography in combination with mass spectroscopy. The volatile products were characterized with infrared spectroscopy. The studied revealed that the incorporation of the flame retardant enhanced the water release and shifted the onset of this reaction to lower temperature. On the basis of these findings an explanation for the mechanism of flame retardancy in generated cellulose fibers modified with this particular flame retardant is attempted. From experiments with different residual air pressure the influence of oxygen on the primary processes of the pyrolytic degradation of cellulose is being discussed. 相似文献
56.
Summary The equilibrium water contents of linear poly(acrylic acid) sodium salts with different degrees of neutralisation were found to be dependent on temperature and relative humidity. An octahedral model for the primary hydration of poly(acrylic acid) sodium salts (HIRAOKA and YOKOYAMA 1980) was critically evaluated in the light of these findings and an anomaly in the water uptake versus neutralisation curve at approximately 33% neutralisation was explained by the counterion condensation theory. (MANNING 1979). 相似文献
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Translated from Atomnaya Énergiya, Vol. 67, No. 2, pp. 97–100, August, 1989. 相似文献
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Copolyesters containing poly(ethylene terephthalate) and poly(hexamethylene terephthalate) (PHT) were prepared by a melt condensation reaction. The copolymers were characterised by infrared spectroscopy and intrinsic viscosity measurements. The density of the copolyesters decreased with increasing percentage of PHT segments in the backbone. Glass transition temperatures (Tg). melting points (Tm) and crystallisation temperatures (Tc) were determined by differential scanning calorimetry. An increase in the percentage of PHT resulted in decrease in Tg, Tm and Tc. The as-prepared copolyesters were crystalline in nature and no exotherm indicative of cold crystallisation was observed. The relative thermal stability of the polymers was evaluated by dynamic thermogravimetry in a nitrogen atmosphere. An increase in percentage of PHT resulted in a decrease in initial decomposition temperature. The rate of crystallisation of the copolymers was studied by small angle light scattering. An increase in percentage of PHT resulted in an increase in the rate of crystallisation. 相似文献