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.     

间苯二酚的生产技术现状

介绍了间苯二酚的主要用途和国内外生产现状 ,并对主要的生产方法磺化法和氧化法从环境效应上进行了比较 ,对今后我国间苯二酚的生产发展提出了建议     

金刚石膜的计算机虚拟制备技术中的分子动力学模拟

综述了近年来金刚石薄膜形成过程的分子动力学（Molecular Dynamics，简称MD）模拟研究，详细地阐述了原子间相互作用势的选取，总结了不同沉积条件下MD的计算模型和几种典型情况下的模拟结果。研究表明：在原子尺度上，MD方法能较全面地提供有关膜生长的信息，对进一步了解金刚石膜形成的微观机制以及为细观层次仿真提供基本信息均具有重要意义。     

Nitriding of steel parts for machine construction in an endothermic atmosphere

Conclusion To ensure the required characteristics of the diffusion layer in heat-resistant steels, it is recommended to subject them to two-stage nitriding: saturation at 950°C for 2 h in endogas with an addition of 12% natural gas and 4% ammonia, lowering the temperature to 900°C, holding for 5 h in endogas with an addition of 6% natural gas and 4% ammonia; exchange of gas 6 times.Translated from Metallovedenie i Termicheskaya Obrabotka Metallov, No. 4, pp. 34–36, April, 1982.     

电算法在液压支架受力分析中的应用

建立支架受力分析的电算设计数学模型并给出程序框图