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.     

The application of microencapsulated phase‐change materials to nylon fabric using direct dual coating method

The fabrication of functional textiles able to provide thermal regulation and comfort for the body has attracted increasing interest in recent years. This research investigated fabric coatings containing energy absorbing, temperature stabilizing, phase‐change material microcapsules (PCMMcs), and their methods of application. Specifically, a coated fabric was directly prepared by a dual‐type coating method, in which the PCMMcs were dispersed in a polyurethane coating solution with no binder. The thermal performances of the dual‐coated samples were evaluated by differential scanning calorimetry, and their physical characteristics were examined by scanning electron microscopy, thermal vision camera, porosity, water vapor transmission rate (WVTR), and water entry pressure (WEP) analyses. Furthermore, the microclimate characteristics of the thermally enhanced fabrics were investigated under experimental conditions using a human‐clothing‐environment (HCE) simulator system. The study results confirmed the superior performance of the dual‐coated fabrics in terms of thermal regulation and body comfort, compared with those coated by the dry or wet coating method, because of the improved WEP, WVTR, and thermal performance. © 2008 Wiley Periodicals, Inc. J Appl Polym Sci, 2008     

Region-based parallelization of irregular reductions on explicitly managed memory hierarchies

Multicore architectures are evolving with the promise of extreme performance for the classes of applications that require high performance and large bandwidth of memory. Irregular reduction is one of important computation patterns for many complex scientific applications, and it typically requires high performance and large bandwidth of memory. In this article, we propose region-based parallelization techniques for irregular reductions on multicore architectures with explicitly managed memory hierarchies. Managing memory hierarchy in software requires a lot of programming efforts and tends to be error-prone. The difficulties are even worse for applications with irregular data access patterns. To relieve the burden of memory management from programmers, we develop abstractions, particularly targeted to irregular reduction, for structuring parallel tasks, mapping the parallel tasks to processing units and scheduling data transfers between the memory hierarchies. Our framework employs iteration reordering based on regions of data along with dynamic scheduling of parallel tasks. We experimentally evaluate the effectiveness of our techniques for irregular reduction kernels on the Cell processor embedded in a Sony PlayStation3. Experimental results show the speedups of 8 to 14 on the six available SPEs.     

Solution‐Processable,High‐Performance Flexible Electroluminescent Devices Based on High‐k Nanodielectrics

Flexible alternating‐current electroluminescent (ACEL) devices have attracted considerable attention for their ability to produce uniform light emission under bent conditions and have enormous potential for applications in back lighting panels, decorative lighting in automobiles, and panel displays. Nevertheless, flexible ACEL devices generally require a high operating bias, which precludes their implementation in low power devices. Herein, solution‐processed La‐doped barium titanate (BTO:La) nanocuboids (≈150 nm) are presented as high dielectric constant (high‐k) nanodielectrics, which can enhance the dielectric constant of an ACEL device from 2.6 to 21 (at 1 kHz), enabling the fabrication of high‐performance flexible ACEL devices with a lower operating voltage as well as higher brightness (≈57.54 cd m^?2 at 240 V, 1 kHz) than devices using undoped BTO nanodielectrics (≈14.3 cd m^?2 at 240 V, 1 kHz). Furthermore, a uniform brightness across the whole panel surface of the flexible ACEL devices and excellent device reliability are achieved via the use of uniform networks of crossaligned silver nanowires as highly conductive and flexible electrodes. The results offer experimental validation of high‐brightness flexible ACELs using solution‐processed BTO:La nanodielectrics, which constitutes an important milestone toward the implementation of high‐k nanodielectrics in flexible displays.     

A higher order FDTD method in Integral formulation

We present a fourth-order (4, 4) finite-difference time-domain (FDTD)-like algorithm based on the integral form of Maxwell's equations. The algorithm, which is called the integro-difference time-domain (IDTD) method, achieves its fourth-order accuracy in space and time by taking into account the spatial and temporal variations of electromagnetic fields within each computational cell. In the algorithm, the electromagnetic fields within each cell are represented by space and time integrals (or integral averages) of the fields, i.e., the electric and magnetic fluxes (D,B) are represented by the surface-integral average, and the electric and magnetic fields (E,H) by the line and time integral average. In order to relate the integral average fields in the staggered update equations, we have obtained constitutive relations for these fields. It is shown that the IDTD update equations combined with the constitutive relations are fourth-order accurate both in space and time. The fourth-order correction terms are represented by the modified coefficients in the update equations; the numerical structure remains the same as the conventional second-order update equations and more importantly does not require the storage of field variables at the previous time steps to obtain the fourth-order accuracy in time. Furthermore, the Courant-Friedrichs-Lewy (CFL) stability criteria of this fourth-order algorithm turns out to be identical to the stability limits of conventional second-order FDTD scheme based on differential formulation.     

An Analytical Framework for Imperfect DS‐CDMA Closed‐Loop Power Control over Flat Fading

This letter presents an analytical framework for a performance analysis of the imperfect direct‐sequence code division multiple access (DS‐CDMA) closed‐loop power control (CLPC) loop with loop delay, channel estimation error, and power control command bit error as the parameters under a Rayleigh flat fading environment. The proposed model is verified through a comparison between analytical results and simulation ones.     

Fabrication of laser-annealed poly-TFT by forming aSi1-xGex thermal barrier

Germanium is ion-implanted deeply into the bottom of a Si film before excimer laser annealing begins. During the solidification step, the implanted Ges form a high thermal resistive Si_1-xGe_x alloy, which reduces the thermal extraction rate of laser energy and the grain growth rate. Laterally larger but double-stacked grains were achieved with a higher Ge implant dose and a slower grain growth. The performance of fabricated poly-TFTs has been enhanced with a Ge 5×10¹⁵/cm² at 80 keV implant but deteriorated at a higher dose. We attribute this enhancement to a laterally enlarged grain and show that the performance of TFT is deteriorated more dominantly by other Ge-related factors than by surface roughening and Ge-induced defect creation