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.     

Effect of misalignment on electrical characteristics of ACF joints for flip chip on flex applications

The effect of misalignment on the electrical properties of anisotropic conductive film (ACF) joints is investigated in this work. It is found that along with the increase of misalignment, the connection resistance of ACF joints increases. When the misalignment in x-direction is less than 5 μm, the increase rate of connection resistance is quite large. Then, along with the severity of misalignment, the increase rate becomes smaller. Finally, when the misalignment is close to 20 μm, the increase rate rises again. The Holm's electric contact theory is used for understanding the connection resistance variation. On the other hand, with the increase of misalignment in x-direction, the insulation resistance between ACF joints decreases. If the misalignment exceeded 10 μm, the decrease is prominent for the Ni particle ACF joints. This phenomenon can be explained by the effect of dielectric damage of the epoxy.Computer programs are also developed to calculate the variation of the probability of open and shorting after misalignment and predicate the maximum misalignment tolerance. The results show that the open and shorting probability increase abruptly after misalignment. On the view of pad parameters, the open probability is mainly related to the pad area, while the pads gap is critical to the shorting probability. Large pads gap (small pad width) can reduce the shorting probability obviously. On the other hand, enlarging the pad area by increasing pad length decreases the open probability significantly. So comparing to square shape pad, rectangle shape pad can reduce the failure probability greatly.     

基于PⅢ工控机VI测控系统远程控制研究

虚拟仪器（VI）将计算机采集测试分析引入到电子测量领域，用数字化和软件技术极大地提高了测量的灵活性。而VI远程测控系统是网络技术、通信技术一计算机虚拟技术结合的产物。远程控制技术能够使操作突破地域的限制，已在网络环境下PⅢ工控机上实现。     

A dual-mode multiuser detector for DS-CDMA systems

We introduce a dual-mode multiuser detector that dynamically switches its detection mode between matched-filter and decorrelator operations based on the channel characteristics. This detector significantly reduces the overall computational requirement while maintaining similar performance as that of the decorrelator. The switching mechanism of our dual-mode detector is designed by exploiting the performance-complexity tradeoff between the decorrelator and the matched-filter. Extensions of this idea to other types of multiuser detectors are also proposed     

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.     

Single-longitudinal-mode fiber ring laser employing an equivalent phase-shifted fiber Bragg grating

A novel single-longitudinal-mode (SLM) fiber ring laser that incorporates an equivalent phase-shifted fiber Bragg grating acting as an ultra-narrow bandpass filter in the laser cavity is proposed. The equivalent phase-shifted fiber Bragg grating has an ultra-narrow transmission bandwidth which ensures an SLM lasing. Stable SLM operation without mode hopping is demonstrated.