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.     

φ1m氨合成塔20钢异径管失效分析

分析了氨合成塔底部副线20钢异径管爆破的原因。结果表明：异径管长期处于200℃以上工作，管内H2与管材中的碳或Fe3发生化学反应，生成CH4致使管内脱碳并产生裂纹，异径管强度降低脆性增加，导致爆破。     

千米桥东潜山天然气地球化学特征及成因探索

通过地化分析，结合地质条件等，对千米桥东潜山天然气地球化学特征进行了剖析，并对其气藏的形成进行了探索，结果认为：千米桥东潜山天然气为无机二氧化碳、偏腐殖型有机气，腐泥型有机气的复合气，主源为东部歧口凹陷沿岩带深层（偏）腐殖型气，烃类气体聚集时间晚，为更新世明化镇沉积时其，而无机二氧化碳聚集时间早于烃类气体；与千米桥凝析气藏不同的是该气藏CO2含量高。     

试论会计电算化系统的内部控制

阐述了会计电算化系统产生和发展对内产控制的影响，以及内部控制的实施方法。     

中国石油未来油气勘探重点领域分析

根据近几年来的研究认识与勘探成果分析,未来几年中国石油油气勘探主要集中于如下五大重点领域:大面积低渗透岩性油气藏、成熟区复杂隐蔽油气藏、前陆盆地复杂构造油气藏、海相碳酸盐岩油气藏和渤海湾滩海第三系油气藏。     

轧机主传动万向联轴器辊端接头结构探讨

分析了衬板槽平面与叉头十字轴孔轴线的相对位置对辊端接头应力的影响 ,研究了轧辊扁头与衬板之间间隙所产生的冲击和应力集中 ,讨论了辊端接头中部过渡段结构对应力分布和制造质量的影响。提出辊端接头结构设计的优化方案     

太阳热水器:解决我国百姓生活热水的唯一有效途径

提起小康水平，人们往往想到人均收入、人均住房面积、人均受教育程度等，往往忽视了更能体现人们生活品质的另一项重要指标：人均生活热水消耗量。目前，发达国家家庭热水能源消耗占总能耗的比例为２５％～３０％。我国是一个能耗大国，人均常规能源占有量极低，２１世纪面临着经济的可持续发展与节能环保的双重课题。用可再生清洁能源解决全部或部分家用热水，节能环保意义重大，推广普及太阳热水器决不是无关紧要的，而是唯一有效途径。就现状而言，解决普通百姓生活热水的途径主要有使用电热水器、燃气热水器和太阳热水器三种。我们从能…     

熔融-固相缩聚法中固相聚合对聚乳酸合成的影响

以L 乳酸单体为原料 ,熔融 -固相缩聚法合成了聚乳酸 ,重点研究了固相聚合的工艺条件。结果表明 ,绝对压力 60Pa ,氯化亚锡为催化剂 ,分段控温 ,可使聚乳酸的粘均分子量提高到固相聚合反应前的 5 3倍。通过对固相聚合产物的结晶度和熔点的分析 ,探讨了固相聚合的机理。     

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).