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.     

Mechanisms of Active Fuzzy Expertise

Consideration was given to the decision making procedures based on the fuzzy messages of experts whose preferences on the set of collective decisions can also be fuzzy.     

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.     

贵欧泊合成的某些方面

描述了在俄罗斯Dubna应用研究中心合成全硅欧泊的开发研究以及基本步骤. 阐述了这种漂亮的、相对无孔隙的合成欧泊的结构和基本特征以及这种合成欧泊切磨和抛磨的例子.     

Tube-shaping unit — A way of improving the quality of shaped tubes

Lenin Dnepropetrovsk Pipe Plant. Translated from Metallurg, No. 8, p. 39, August, 1989.     

Analytic approach to the computation of the temperature distribution in multilayer structures under heating by cw scanning laser radiation

By using integral transform methods, an approach is developed to the solution of a problem on the temprature distribution in multilayer structures heated by cw scanning laser radiation, with phase transitions in the layers taken into account.Translated from Inzhenerno-Fizicheskii Zhurnal, Vol. 53, No. 6, pp. 1000–1010, December, 1987.