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.     

纳米碳酸钙制备过程中添加剂作用机理探讨

采用鼓泡碳化法 ,在最佳反应温度、反应物浓度的条件下 ,考察了添加剂对产物形状及粒径大小的影响 ,得到了直径为 2 0～ 30nm、长径比在 2 0左右且分散性能良好的针状纳米碳酸钙 ,并对添加剂作用机理进行了分析。     

高架桥梁上部结构整体降低施工中的抗风险对策

在高架道路、桥梁改建中,往往遇到需调整桥面标高的情况。以上海市南北高架与内环线高架相连的鲁班路立交SE匝道为例,介绍利用旧桥承台基础,在其上搭设支架和液压系统,然后解除立柱的垂直约束和水平约束,将桥梁上部结构整体分步降低到设计标高。重点介绍针对施工中安全风险点,采取的支撑体系、液压体系、降低顺序原则、上部结构牵拉系统、监测系统等具体措施。     

研究生生态型学术文化建设的探讨

本文立足学术文化研究的现状和意义,引入生态学相关理论构建了生态型学术文化模型,并在此基础上建立了相应的评价体系,针对研究生生态型学术文化作了综合评价,从而导出其“五维一体、协调发展”的优化模式。     

Quantitative analysis of Ni effect on CCT diagrams of novel air-cooled bainite steels using artificial neural network models

The quantitative effect of Ni content on continuous cooling transformation （CCT） diagrams of novel air-cooled bainite steels was analyzed using artificial neural network models. The results showed that Ni may retard the high- and medium-temperature transformation and martensite transformation. The results conform to the materials science theories.     

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.