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.     

Structure and composition of guanidine acrylate, guanidine methacrylate, their homopolymers, and copolymers with diallyldimethylammonium chloride

Structures and compositions of the monomers guanidine acrylate and guanidine methacrylate, their homopolymers, and copolymers with diallyldimethylammonium chloride enriched in acrylate comonomer units were determined. It was shown that ampholytic copolymers, owing to their ionic nature, contained comonomeric guanidine acrylate or methacrylate units and diallyldimethylammonium chloride units, as well as the acrylate comonomer with the diallyl counterion and polymeric acrylate and diallyl ion pairs. It follows from IR and ¹H NMR data that guanidine methacrylate has the same structure (with two hydrogen bonds) in the solid state and in solutions. Guanidine acrylate structures in the solid state and in dimethylsulfoxide are identical and analogous to guanidine methacrylate structure in this solvent. In water, the guanidine acrylate structure has another type of hydrogen bonding (with one hydrogen bond, where the proton is shifted toward the guanidine group). These features of hydrogen bonding of guanidine acrylate and guanidine methacrylate are also retained in their homopolymers and copolymers with diallyldimethylammonium chloride. It was shown that the thermal stability of the copolymers was higher than that of their homopolymers, confirming the formation of intramolecular ion pairs of oppositely charged units of ampholytic copolymers. Moreover, the thermal stability of guanidine methacrylate-diallyldimethylammonium chloride copolymers is higher than that of guanidine acrylate-diallyldimethylammonium chloride copolymers.     

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).     

Critical Configurations for 1-View in Projections from ℙ<Superscript>k</Superscript> → ℙ<Superscript>2</Superscript>

In this paper we describe, from a theoretical point of view, critical configurations for the projective reconstruction of a set of points, for a single view, i.e. for calibration of a camera, in the case of projections from ℙ^k to ℙ² for k ≥ 4. We give first a general result describing these critical loci in ℙ^k, which, if irreducible, are algebraic varieties of dimension k−2 and degree 3. If k=4 they can be either a smooth ruled surface or a cone and if k = 5 they can be a smooth three dimensional variety, ruled in planes, or a cone. If k≥ 6, the variety is always a cone, the vertex of which has dimension at least k − 6. The reducible cases are studied in Appendix A. These results are then applied to determine explicitly the critical loci for the projections from ℙ^k which arise from the dynamic scenes in ℙ³ considered in [13]. Marina Bertolini is currently Associate Professor of Geometry at the Department of Mathematics at the Università degli Studi di Milano, Italy. Her main field of research is Complex Projective Algebraic Geometry, with particular interest for the classification of projective varieties and for the geometry of Grassmann varieties. On these topics M. Bertolini has published more than twenty reviewed papers on national and international journals. She has been for some years now interested also in applications of Algebraic Geometry to Computer Vision problems. Cristina Turrini is Associate Professor of Geometry at the Department of Mathematics of Università degli Studi di Milano, Italy. Her main research interest is Complex Projective Algebraic Geometry: subvarieties of Grassmannians, special varieties, automorphisms, classification. In the last two years she has started to work on applications of Algebraic Geometry to problems of Computer Vision. She is author or co-author of about thirty reviewed papers. She is also involved in popularization of Mathematics, and on this subject she is co-editor of some books.     

The hot blow forming of AZ31 Mg sheet: Formability assessment and application development

The hot blow forming of magnesium sheet offers significant opportunity for forming complex, lightweight parts for automotive applications. This paper characterizes the elevated-temperature formability of AZ31 magnesium sheet materials and the effect of processing conditions on the performance of these materials. In addition, magnesium sheet application development at General Motors Corporation is reviewed.     

Simulation of Strength Distribution in Ground Ceramics by Incorporating Residual Stress Effect

Strength of ground ceramics may be affected by residual stress as well as surface flaws induced by grinding. Strength prediction for ground ceramics is convenient for mechanical design of ceramic components. In this article, a numerical procedure based on fracture mechanics was proposed to estimate strength distribution of ground ceramics by considering grinding-induced residual stress. Bending strength and residual stress of ground ceramics were measured for three grinding-conditions. By comparison of simulated results with experimental ones, it was revealed that strength characteristics in experiments were well simulated by using the proposed procedure.     

Preparation of flexible polyhedral particles via concentrated emulsion templating polymerization

This paper presents recent efforts on the preparation of flexible polyhedral particles via concentrated emulsion templating polymerization in which the hydrophilic monomer (acrylamide) and hydrophobic monomer (butyl acrylate) are polymerized simultaneously in the continuous and dispersed phase, respectively. Such templating polymerization has been enhanced in our systems owing to the introduction of acrylamide monomer and their higher polymerization rate in continuous phase as compared with butyl acrylate in dispersed phase. Diffusion between the different phases was also inhibited. Furthermore, the stability of the concentrated emulsion and the molecular weight of the produced poly(butyl acrylate) were found to be significantly affected by the amount of redox initiator. The morphology of the particles could be controlled by varying the volume fraction of the dispersed phase and the polyhedral particles were achieved at higher volume fraction. Copyright © 2005 Society of Chemical Industry     

Influence of the preparation conditions on the size and morphology of nanocrystalline lanthanum orthoferrite

Nanocrystalline LaFeO₃ is prepared by the dehydration of coprecipitated lanthanum and iron(III) hydroxides. It is shown that the behavior of the samples during heating and the size distribution of LaFeO₃ nanocrystals can be considerably different depending on the scheme used for coprecipitation of lanthanum and iron hydroxides; independently of the method employed for coprecipitation of the initial compounds, sintering of the samples at 950°C leads to the formation of lanthanum orthoferrite crystals up to 100 nm in size.     

Synthesis of polyanilines with pendant fluorescent units

Functionalized polyanilines containing biphenyl, terphenyl, carbazole, anthracene, and 4-n-hexylphenyl moieties were synthesized though the reaction of polyaniline in emeraldine base form with sodium salt of corresponding vinylketoaromatics with quantitative yields. Polymers were characterized with Fourier transform infrared spectroscopy, proton nuclear magnetic resonance spectroscopy, and thermogravimetry. The emission characteristics of these polymers in N-methyl-2-pyrrolidone solution were examined. The functionalized polyanilines exhibited an intense green emission.