【正文】
將網(wǎng)格技術(shù)應(yīng)用于天津市交通系統(tǒng)監(jiān)控,可以有效降低成本,并具有易于維護(hù)的特點。2005010生物/化工過程控制及狀態(tài)監(jiān)測系統(tǒng)本項目適用于復(fù)雜化工及生物過程的過程控制及狀態(tài)監(jiān)測,可用于連續(xù)過程或者批過程 (Continuous or Batch Process),涉及領(lǐng)域包括煉油、有機合成、生物制藥及工業(yè)發(fā)酵等復(fù)雜工業(yè)過程。本項目是根據(jù)本人在英國多年的科研實踐及工業(yè)合作的成果而提出的。目前主要算法及技術(shù)都比較成熟,有大量仿真和工廠實際應(yīng)用的成功實例。2005011作業(yè)成本法在中國的推廣和應(yīng)用ActivityBased Costing (ABC) is one of two or three most important management innovations in the 20th century and arguably the most written and talked about management accounting topic since 1985. After twodecade practice, the benefits of ABC system in enhancing organisational profitability and improving performance have been widely revealed. ABC has been one of the most researched topics in management accounting. It is notable that the understanding of management accounting development (particularly in costing and ABC implementation) in China is relatively scarce. The aims of this study are: to examine the claims of ABC model and reveal the practical experiences of ABC system’s implementation in Chinese business organisations based on the primary case study. The achievement of those aims would prove the research question: To what extent has ActivityBased Costing been applicable in China?Personal contribution is to explain a significant set of relationships between the implementation of ABC and organisational learning theory through Argyris’ and Hurst’s theoretical models of organisational learning. This research helps to shed some lights on the implementation of a new accounting paradigm such as ABC in a different organisational context and cultural setting, and contribute to the existing ABC implementation literature with ABC experience in China. To academics and practitioners, the outes of this research may also enhance their search for the suitability and applicability of Western techniques to a Chinese