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.     

钛及其合金在化学及石油化学工业中的应用

钛及其合金可用于制造化学和石油化学工业中的各种设备。这是因为钛及其合金具有优异的机械性能、良好的耐腐蚀性能、生物惰性等特点。腐蚀问题是化学工业中最突出的问题之一 ,利用各种新型耐腐蚀材料 ,是解决腐蚀问题的最有效方法。因为工程纯钛的机械性能和耐蚀性能取决于氧、氮及铁之类杂质的含量 ,所以要根据机械和腐蚀化学要求选择具有各种不同强度性能的钛及其合金。杂质成分对钛的加工或应用时的可塑性有影响。压力容器应用的钛材有较高的强度要求 ,但是用作衬里及零部件时要经受较大的变形 ,因而要选择具有杂质含量少、强度较低而塑…     

从菜西瓜中提取果胶的最佳工艺研究

为确定从菜西瓜中提取果胶的最佳工艺条件,以山西省临汾市菜西瓜为材料,采用酸法进行了提取果胶的试验研究。正交试验结果表明:在萃取时间为45min的前提下,从瓜瓤中提取果胶的最佳工艺条件是加水量为原料重量的4倍,85℃下,添加原料重量0.3％的多聚磷酸钠,果胶得率可达2.03％;从外果皮中提取果胶,加水量为原料重量的4倍,75℃下,添加原料重量0.7％的多聚磷酸钠,果胶得率可达2.98％。     

锥形件冲孔模设计

分析了锥面斜孔冲裁的工艺性,介绍了一种新型的锥形件冲孔模结构。实践证明,该模具结构合理,生产的制件可以满足使用要求。     

地球物理与中国的可持续发展

在20世纪中国的发展历程中,地球物理在资源探查、环境保护和减轻自然灾害服务等诸多方面发挥了举足轻重的作用。21世纪,中国走可持续发展之路已成为必然选择。随着可持续发展思想及内涵的逐渐丰富,地球物理必将为中国的可持续发展起到更大作用。     

深孔薄壁件挤压模CAD系统

介绍了利用ActiveXAutomation技术，以VB为开发工具，并采用参数化绘图研究开发的深孔薄壁件挤压模CAD系统。     

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.