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.     

Smart TDI readout circuit for long-wavelength IR detector

A smart time delay and integration (TDI) readout circuit is suggested which performs background suppression, cell-to-cell non-uniformity compensation, and dead pixel correction. Using the smart TDI readout circuit, the integration capacitor area occupying almost the whole area of a unit-cell can be reduced to one-fifth and transimpedance gain can increase by five times. From measurement results, it is found that the skimming current error for a few hundred nA background current is < 1.25 nA corresponding to LSB/2 of ADC and the non-uniformity introduced by cell-to-cell background current variation is reduced to 1.02 nA     

Nondestructive evaluation of the characteristics of degraded materials using backward radiated ultrasound

The frequency dependency of Rayleigh surface wave is investigated indirectly by measuring the angular dependency of the backward radiation of the incident ultrasonic wave in two kinds of degraded specimens by scuffing or corrosion. Then, the frequency dependency is compared with the residual stress distribution or the corrosion-fatigue characteristics for the scuffed or corroded specimens, respectively. The width of the backward radiation profile increases with the increase of the variation in residual stress distribution for the scuffed specimens. In the corroded specimens, the profile width decreases with the increase of the effective aging layer thickness and is inversely proportional to the exponent, m, in the Paris’ law that can predict the crack size increase due to fatigue. The result observed in this study demonstrates high potential of backward radiated ultrasound as a tool for nondestructive evaluation of subsurface gradient of material degradation generated by scuffing or corrosion.     

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).     

A Constraint-based Approach for Annotating Music Scores with Gestural Information

The physical gestures that operate music instruments are responsible for the qualities of the sound being produced in a performance. Gestural information is thereby crucial for a model of music performance, paired with a model of sound synthesis where this information is applied. The highly constrained nature of performers gestures makes this task suitable to be modeled via a constraint-based approach, coupled with a strategy aimed at maximizing the gestural comfort of performers. We illustrate the problem representation, the search strategy and a validation of the model against human performance.     

Multibody simulation tool for the calculation of lashing loads on RoRo ships

Approximately 80% of the international transport of goods is carried on by means of ships. A large portion of the transport capacity is represented by Roll-on-Roll-off (RoRo) ships. Especially in Europe this is a relevant potential for the RoRo segment. Consequently, the design and construction of RoRo ships plays an increasing role for German shipyards and their suppliers. In order to make the loading and unloading procedure of trailer economically more competitive, ship owners would like to improve the lashing of trailers on the ship. On the basis of a multibody system formalism, a software tool has been developed which allows for an optimization of the loading of trailers on RoRo ships. Commemorative Contribution.     

Formulation for Reliable Analysis of Structural Frames

Structural engineers use design codes formulated to consider uncertainty for both reinforced concrete and structural steel design. For a simple one-bay structural steel frame, we survey typical uncertainties and compute an interval solution for displacements and forces. The naive solutions have large over-estimations, so we explore the Mullen-Muhanna assembly strategy, scaling, and constraint propagation to achieve tight enclosures of the true ranges for displacements and forces in a fraction of the CPU time typically used for simulations. That we compute tight enclosures, even for large parameter uncertainties used in practice, suggests the promise of interval methods for much larger structures.     

SCC casting prediction for the realization of prototype VHPC-precambered composite beams

Casting simulations of self-compacting concrete are carried out in order to obtain a value of the minimum fluidity needed to cast a VHPC precambered composite beam. The mix proportioning of the concrete takes into account this minimum value. The numerical predictions are finally compared with the experimental observations during two casting tests and the real casting of the two 13 m beams. Although the simplifying assumptions needed to carry out the simulations are numerous, there is an agreement between the predictions and the real casting.