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.     

High-voltage bridge for measuring spontaneous polarization,dielectric constants,and conductivity of ferroelectric crystals

Translated from Izmeritel'naya Tekhnika, No. 9, pp. 34–35, September, 1989.     

Symmetry-breaking transitions in equilibrium shapes of coherent precipitates: Effect of elastic anisotropy and inhomogeneity

We examine the symmetry-breaking transitions in equilibrium shapes of coherent precipitates in two-dimensional (2-D) systems under a plane-strain condition with the principal misfit strain components ε* _xx and ε* _yy . For systems with cubic elastic moduli, we first show all the shape transitions associated with different values of t=ε* _yy /ε* _xx . We also characterize each of these transitions, by studying its dependence on elastic anisotropy and inhomogeneity. For systems with dilatational misfit (t=1) and those with pure shear misfit (t=−1), the transition is from an equiaxed shape to an elongated shape, resulting in a break in rotational symmetry. For systems with nondilatational misfit (−1<t<1; t ≠ 0), the transition involves a break in mirror symmetries normal to the x- and y-axes. The transition is continuous in all cases, except when 0<t<1. For systems which allow an invariant line (−1≤t<0), the critical size increases with an increase in the particle stiffness. However, for systems which do not allow an invariant line (0<t≤1), the critical size first decreases, reaches a minimum, and then starts increasing with increasing particle stiffness; moreover, the transition is also forbidden when the particle stiffness is greater than a critical value.     

Intelligent identification and control for autonomous guided vehicles using adaptive fuzzy-based algorithms

Fuzzy logic was first suggested as the mechanism by which humans drive cars. This paper addresses the use of fuzzy logic and algorithms towards the intelligent autonomous motion control of land vehicles. To cope with vehicle complexities, internal parametric changes, and with unpredictable environmental effects, the controllers that are presented, whilst heuristic in nature, are self-organizing or self-learning in that they generate automatically by observation an experiential rule base that models the vehicle, and via an appropriate performance index an optimal control rule base that is robust to large parametric changes. The methodology presented is applicable to any complex process which is too difficult to model or control using conventional methods, or which has relied on the experience of a human operator. An overview of fuzzy logic and static fuzzy logic control (akin to expert systems) is provided, together with illustrative examples.     

Comparing VVR-M reactor fuel assembly heat technological capabilities

Translated from Atomnaya Énergiya, Vol. 67, No. 2, pp. 97–100, August, 1989.