Value management and common accounting performance measures for corporations

Management is aware that the value of firms is the ultimate measure of company performance. However, management has been using common accounting measures as an operating guide because the linkage between operational planning and value is vague and complex and, therefore, difficult to apply. Managers need to have clear targets and performance measures to track progress. This paper examines if a set of common accounting performance measures are linked tightly to the overall value of the firm. An abductive learning network (ALN) approach, an artificial intelligence technique, is used in this research because an ALN approach is non-parametric and can capture a subtle dynamic relationship between input and output variables, which is not obvious in linear statistical analysis. Empirical results show that an ALN model is very effective in synthesizing the value of the firm using six common accounting variables. The results also provide four strategic variables that can be used for devising strategic and operating plans to maximize the value of firms.     

StoryGrid [educational computing]

The StoryGrid project undertook studying the role new interface technologies might play in education, particularly at the high school level. Unfortunately, technology often seizes center stage in high school classrooms; i.e., it becomes the topic of instruction. We believe that learning about technology would be most successful when technology is not the topic, but simply a tool used during instruction. StoryGrid, therefore, was designed to support and to enhance existing narrative activity in classrooms by adhering to the following goals: trigger reflection and interpretation, accommodate individual expression and encourage student discourse.     

Compact Dipole Antenna for Terrestrial Digital Multimedia Broadcasting Service

A compact dipole antenna for the terrestrial digital multimedia broadcasting (TDMB) application is presented. The length of the antenna is about 0.06λ at the TDMB resonance frequency of 190 MHz. Miniaturization of the antenna is achieved by using meander structures and lumped elements. The proposed antenna has two resonance frequencies and covers the TDMB band from 174 MHz to 216 MHz in Korea. The antenna has good impedance bandwidth and radiation characteristics for the TDMB. The experimental results of the designed dipole antenna are presented and analyzed.     

Technical note: Usability evaluation of the modified CIE1976 Uniform‐Chromaticity scale for assessing image quality of visual display monitors

White uniformity indicates the degree of uniform distribution of white color across the display screen and is one of the important inspection factors determining the image quality of a visual display unit (VDU). Experiments in which participants were confronted with 6 evaluation points embedded in 3 measurement groups on a VDU screen were conducted to gather the psychophysical data that include the levels of white uniformity obtained from participants and a colorimetric system (CA‐100). In an accuracy test, 37.12% of the participants showed the same conclusion led by the original CIE1976 criteria, and 62.88% of the participants showed the same conclusion led by the modified equation. In magnitude estimation evaluating the display's white uniformity, the magnitude score of the modified equation (0.36) was significantly larger than that of the original equation (0.32). It was concluded that the modified equation is more sensitive to the change of white uniformity. © 2003 Wiley Periodicals, Inc. Hum Factors Man 13: 85–95, 2003.     

Visual insights into high-resolution earthquake Simulations.

This study focuses on the visualization of a series of large earthquake simulations collectively called TeraShake. The simulation series aims to assess the impact of San Andreas Fault earthquake scenarios in Southern California. We discuss the role of visualization in gaining scientific insight and aiding unexpected discoveries.     

Exploiting ILP, TLP, and DLP with the polymorphous trips architecture

The Tera-op reliable intelligently adaptive processing system (TRIPS) architecture seeks to deliver system-level configurability to applications and runtime systems. It does so by employing the concept of polymorphism, which permits the runtime system to configure the hardware execution resources to match the mode of execution and demands of the compiler and application.     

企业开展质量成本研究工作的思考

质量成本是指企业为保证产品质量而支出的一切费用，以及产品质量未达到规定的标准而造成的一切损失的总和。开展质量成本研究工作是企业深化质量管理和成本管理的一条有效途径。     

An accurate and practical buffer allocation model for the buffer cache based on marginal gains

A new dynamic buffer allocation strategy based on the notion of marginal gains is presented for the buffer cache that is used by the operating system to store frequently accessed disk blocks in main memory, and the performance of the proposed strategy is compared with those of previous allocation strategies. In the proposed strategy, marginal gain values are predicted by exploiting functions that approximate the expected number of buffer hits per unit time. Experimental results from both trace-driven simulation and an actual implementation in the FreeBSD operating system show that the proposed strategy accurately predicts the marginal gain values for various workloads resulting in significantly improved buffer hit ratios.