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.     

Using motion from orthographic views to verify 3-D point matches

The specific problem addressed by the authors is how to detect the true match of a fourth point from among candidate matches in a situation in which three points have already been matched. The two sets of points to be matched are both subject to measurement errors. The depth error is more dominant than errors in the other two coordinates; however, the exact statistical distribution of the measurement errors is not known. The authors present a new method for solving the problem. The method is based on the technique of motion analysis using orthographic views. It discards the noisy z (depth) coordinates and uses only the x and y coordinates of the points to verify the match. The effect of depth errors on the motion estimate is completely prevented. Results show that this method is substantially more effective than previous methods that use all three coordinates     

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.     

钨合金废料的资源再生利用技术

钨是一种稀有金属，钨合金具有高的强度、硬度，较好的耐高温性、耐密性和良好的电性能。广泛应用于航空航天工业、兵器工业、核工业、信息产业、汽车工业和钢铁工业等行业。目前，钨资源短缺，钨合金价格高、用量大，因此各国都把废弃的钨合金作为宝贵的第二钨资源加以再生利用。本文综述了钨合金的再生利用现状，分别总结了硬质合金、高比重合金、钨铜合金和钨材的再生利用技术，并利用生态环境材料的观点。对每种再生利用技术作了简单的评价。     

基于DICOM标准全方向M型心动图的软件系统设计

本文介绍了基于DICOM标准全方向M型心动图软件系统的设计方案,详细分析了系统结构及各个模块功能.通过该系统可以直接准确地定量检测分析心脏各结构的舒、缩、形变过程及其数据,同时可以生成多个任意方向且互相同步的M型心动图.各个模块设计完全遵循DICOM标准,同时结合数据库管理,方便查询索引.该系统分析的影像数据可以来自PACS服务器,也可以来自本地系统,分析结果数据可以回传PACS服务器,也可以保存本地.该系统实现了国家发明专利"全方向M型心动图方法及其系统98 125713.5"系统数据和国际医学图像传递标准的接口.     

The hot blow forming of AZ31 Mg sheet: Formability assessment and application development

The hot blow forming of magnesium sheet offers significant opportunity for forming complex, lightweight parts for automotive applications. This paper characterizes the elevated-temperature formability of AZ31 magnesium sheet materials and the effect of processing conditions on the performance of these materials. In addition, magnesium sheet application development at General Motors Corporation is reviewed.