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.     

首钢外购焦炭质量恶化后的高炉生产实践

针对焦炭质量劣化的状况，高炉操作以活跃炉缸为主，从上下部调剂入手，采取疏导煤气、控制合理的实际风速和鼓风动能、缓解焦炭在高温区的粉化等措施，有效地改善了高炉的顺行状况，并逐步恢复高炉指标。     

Cooling and Solidification of Melted Drops in an Immiscible Cooling Medium

The cooling and solidification of melted drops during their movement in an immiscible cooling medium is widely employed for granulation in the chemical industry, and a study of these processes to provides a basis for the design of the granulation tower height and the temperature of the cooling medium is reported. A physical model of the cooling and solidification of the drop is established and the numerical calculation is performed. The influences of the key factors in the solidification, i.e., Bi number, drop diameter, temperature of the cooling medium, etc. are presented. The cooling and solidification during wax granulation in a water‐cooling tower and during urea granulation in an air‐cooling tower (spraying tower) are described in detail. Characteristics of the solidification and temperature distribution within the particle at different times are shown. The model and calculations can be used for structure design of the granulation tower and optimization of the operation parameters.     

Cholesterol‐imprinted polymer receptor prepared by a hybrid imprinting method

A novel cholesterol‐imprinted polymer (CMIP‐H) was prepared by a hybrid method of covalent imprinting and non‐covalent imprinting. This approach involves the copolymerization of a template‐containing monomer, cholesteryl 2‐hydroxyethyl methacrylate carbonate, and a cross‐linker, followed by hydrolysis to afford a flexible guest‐binding site accompanied with the easy and efficient removal of a ‘sacrificial spacer’. The effect of solvent on the binding capacity of CMIP‐H towards cholesterol was studied, indicating that a good binding capacity towards cholesterol could be achieved in a less‐polar solvent. The binding experiments of CMIP‐H towards a series of structural analogues of cholesterol, including cholesterol acetate, progesterone and stigmasterol, were carried out in hexane. The results showed that CMIP‐H almost did not bind cholesterol acetate at all because the hydrogen‐bonding site is blocked. It exhibited a similar binding towards both cholesterol and stigmasterol, but much higher binding towards progesterone. Copyright © 2005 Society of Chemical Industry     

箍筋末端135度弯钩二次就位法讨论

随着人们对建筑安全的日益重视 ,对建筑抗震要求的提高 ,国内外有关规范都对箍筋末端的设置作了明确规定 ,要求做成 135度弯钩。而在工程实践中 ,由于施工上的技术困难 ,很多工程都只设置成 90度弯钩。笔者提出的箍筋末端 135度弯钩二次就位法在基本不增加 90度弯钩施工难度与费用的基础上实现了 135度弯钩的施工 ,其法是可行的