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.     

Fringe probing of an evaporating microdroplet on a hot surface

The phenomenon of droplets impacting and evaporating on a hot surface is of interest in many areas of engineering. Quantitative measurement of these processes provides great help to reveal the physics behind. A novel technique was developed to quantitatively measure the volume evolution and contact diameter of an evaporating microdroplet on a hot surface utilizing interference fringe scattering method. In this method, fine fringes produced by the interference of two coherent laser beams was scattered by the droplet and projected onto a screen. The profile and volume of the droplet can be derived from the spatial fringe spacing on the screen. The number of total fringes measurable on the screen was used to determine the instantaneous contact diameter of the microdroplet. Validation experiments demonstrated that the measurement errors are less than ±5% and ±1% for microdroplet volume and contact diameter, respectively. By using this method, the dynamic of droplet impingement, evaporation and boiling using ethanol, pure water and water solution of a surfactant (sodium dodecyl sulfate) with impact velocity of 7.5 m/s and diameters ranged from 0.19 to 0.46 mm were investigated.     

南海东部油田高产稳产开发实践

南海东部海域是中国海洋石油总公司对外合作勘探、开发的主要海域之一 ,自 1990年以来 ,该海域已有 12个油田相继投入开发 ,其中包括 11个砂岩油田和一个礁灰岩油田。在开发初期 ,这些油田多数被评价为边际油田 ,通过中外双方近 10年的共同努力 ,在开展不同阶段精细油田地质和油藏工程研究的基础上 ,结合该海域油田地质及开发特征 ,采用目前世界上先进的开发技术和开采工艺 ,取得了良好的开发效果和经济效益 ,并积累了一套具有海上油田特点的开发经验和作法 ,在油藏工程和油藏管理方面也取得了较大成功。文中通过展示南海东部油田地质及开发特征、开发现状和开发效果 ,剖析了油田开发技术 ,总结了油田开发经验 ,介绍了油田开发形势以及开发潜力     

中国珠宝销售的可持续发展

通过对改革开放20多年来中国珠宝业发展的回顾与分析, 认为在激烈的市场竞争中, 珠宝业要达到可持续发展必须具备6个要素: (1)敬业精神; (2)信用意识; (3)创新意识和创新能力; (4)激励机制和团队精神; (5)资本营运和资源整合能力; (6)关系营销技巧.     

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).     

A Constraint-based Approach for Annotating Music Scores with Gestural Information

The physical gestures that operate music instruments are responsible for the qualities of the sound being produced in a performance. Gestural information is thereby crucial for a model of music performance, paired with a model of sound synthesis where this information is applied. The highly constrained nature of performers gestures makes this task suitable to be modeled via a constraint-based approach, coupled with a strategy aimed at maximizing the gestural comfort of performers. We illustrate the problem representation, the search strategy and a validation of the model against human performance.     

Multibody simulation tool for the calculation of lashing loads on RoRo ships

Approximately 80% of the international transport of goods is carried on by means of ships. A large portion of the transport capacity is represented by Roll-on-Roll-off (RoRo) ships. Especially in Europe this is a relevant potential for the RoRo segment. Consequently, the design and construction of RoRo ships plays an increasing role for German shipyards and their suppliers. In order to make the loading and unloading procedure of trailer economically more competitive, ship owners would like to improve the lashing of trailers on the ship. On the basis of a multibody system formalism, a software tool has been developed which allows for an optimization of the loading of trailers on RoRo ships. Commemorative Contribution.