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.     

合成吡啶类化合物用催化剂的再生行为研究

对合成吡啶类化合物用的失活催化剂上的结焦物进行了元素分析 ,并着重对失活催化剂的再生行为进行了研究。得到了不同失活程度催化剂的再生曲线及相同失活程度、不同再生条件下的再生曲线。经回归求得了一简单的再生反应动力学经验方程式 ,其中反应级数为碳含量的 1.16 5级 ,活化能为 4 2 .5 72kJ/mol,计算值与实验值的平均相对误差为 6 .5 %。     

常减压减一线生产柴油组分的探讨

从理论上分析了降低减一线馏程干点的可能性 ,并通过操作调整 ,降低了减一线馏程干点 ,使之符合作柴油调合组分。不仅对原直馏柴油的质量不产生影响 ,且经济效益可观。     

塑料挤出型材车间公用工程设计

鉴于当今人们对塑料门窗需求量的增大，通过对5个塑料挤出型材车间的设计，将其公用工程设计整理成文，总结出塑料挤出型材车间的采暖通风设计，压缩空气系统设计，制冷系统设计的较详尽的方案，以供有关设计技术人员参考。     

三维施工中SN388炮点表的设置

本文提供了SN388在三维施工中炮点表的几种设置方法，并进行了相应的对比说明，最后给出了改进炮点表设置的有关设想。     

移动IP综述

论述了移动IP的概念和发展过程，分析了国内外对移动IP研究的重点问题及其方法，对移动IP的发展方向进行了归纳和总结，并提出了有关用的问题。     

On the interaction impedance of the coupled cavity structure

The formula and program for calculating the total and negative first harmonic interaction impedance from the data of “large perturbation measurement” are given. This program is a part of the programs for CCTWT design.     

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 .     

具有除草活性的双膦酸衍生物的研究动态

许多含双膦酸结构单元的化合物都显示了良好的除草活性,本文对这类化合物的结构特点、生物活性以及相关的研究动态进行了归纳和概述。