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.     

编码解码芯片HD3-6408-9及其应用

编码解码芯片HD3 64 0 8 9是一种高性能的CMOS器件。这种大规模芯片主要由编码器和解码器两部分组成。在数据传输应用中 ,采用两个独立的单片机系统 ,利用编码解码芯片 (HD3 64 0 8 9)组成数字信号的接收、发送及显示部分来完成数据传输功能     

定向探测引信技术分析

从提高引信与战斗部配合效率出发 ,根据定向战斗部的战术技术性能 ,介绍了一种能够识别弹体周围 4个方向目标的定向探测引信 .分析了定向探测器的工作原理和目标方位识别的关键技术 ,并对探测天线的设计做了详细的分析和计算 .     

The influence of viewing distance on subjective impairment assessment

In this paper, the influence of viewing distance on subjective assessment of the impairment in video sequences is investigated. Subjective tests using the double-stimulus impairment scale variant II (DSIS II) method have been conducted at viewing distances of 5H (where H stands for the screen height) and 3H, respectively. Several statistical measures have been used to analyze the influence, including correlations and ANOVA (analysis of variance) tests. The results reveal that there is a very high correlation between the subjective scores, the variances are similar under the two viewing distances, the means of subjective data at these two viewing distances are the same, and there is no interaction between the viewing distance and the other two factors, i.e., the codec system and the source sequence. Throughout the tests, there is no evidence that a closer viewing distance such as 3H will vary the subjective test result statistically significantly.     

试论电信企业激励机制的改革与创新

本文分析了电信企业面临的社会经济新形势，揭示了在计划经济条件下电信企业内部激励机制存在的弊端，论述了电信企业进行激励机制改革与创新的必要性和必然性，提出了电信企业在生存和发展中改革与创新激励机制的指导思想及原则，提出了如何建立一套科学、合理的激励机制，以便更有效地发挥员工的积极性、主动性和创造性，最大程度地提高激励的效用。     

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.     

Determination du coefficient d'extinction molaire de OH− dans les verres fluores a base de metaux lourds

The extinction coefficient ? at 2.9 μm for OH in fluoride glasses is measured by determining the amount of HF evolved during heating of the glass under steam and the corresponding intensity of the OH absorption band. This coefficient is respectively equal to 31 litre mole^?1 cm^?1 for BTYbZ glass (15 BaF₂ - 29 ThF₄ - 28 YbF₃ - 28 ZnF₂) and 19.5 litre mole^?1 cm^?1 for BALLA glass (34 BaF₂ - 57 ZrF₄ - 4 AlF₃ - 5 LaF₃).