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.     

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.     

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.     

Continuous phase quadrature phase shift keyed signaling techniquewith coding

A continuous phase quadrature phase shift keyed (CPQPSK) modulation technique is presented. This method utilizes a conventional QPSK modulator and a phase trajectory converter to approximate M=4, h=1/4 continuous phase signal and allows low cost, low complexity, and high rate (>1 Gbit/s) CPM modem implementation for bandwidth efficient transmission through nonlinear satellite channels. Using a communications analysis computer program it has been found that CPQPSK has 99 percent out-of-band power of 0.8R (MSK has 99 percent out-of-band power of 1.2 R where R is defined as bit rate), continuous phase trajectories, and nearly constant envelope amplitude. Simulation of realistic hardware designs indicate that the CPQPSK will require an Eb/No of 14 dB to achieve a bit error rate (BER) of 10^-6. Forward error correcting techniques using block codes with an overhead of 10 percent indicate that the Eb/No requirements can be reduced to 11.2 dB for 10^-6 BER     

Synthesis and characterisation of copolyesters from poly(ethylene terephthalate) and poly(hexamethylene terephthalate)

Copolyesters containing poly(ethylene terephthalate) and poly(hexamethylene terephthalate) (PHT) were prepared by a melt condensation reaction. The copolymers were characterised by infrared spectroscopy and intrinsic viscosity measurements. The density of the copolyesters decreased with increasing percentage of PHT segments in the backbone. Glass transition temperatures (T_g). melting points (T_m) and crystallisation temperatures (T_c) were determined by differential scanning calorimetry. An increase in the percentage of PHT resulted in decrease in T_g, T_m and T_c. The as-prepared copolyesters were crystalline in nature and no exotherm indicative of cold crystallisation was observed. The relative thermal stability of the polymers was evaluated by dynamic thermogravimetry in a nitrogen atmosphere. An increase in percentage of PHT resulted in a decrease in initial decomposition temperature. The rate of crystallisation of the copolymers was studied by small angle light scattering. An increase in percentage of PHT resulted in an increase in the rate of crystallisation.     

Half-bridge inverter using 4H-SiC gate turn-off thyristors

This paper reports on the first demonstration of a half-bridge power inverter constructed from silicon carbide gate turn-off thyristors (GTOs) operated in the conventional GTO mode. This circuit was characterized with input bus voltages of up to 600 VDC and 2 A (peak current density of 540 A/cm²) with resistive loads using a pulse-width modulated switching frequency of 2 kHz. We discuss the implications of the thyristor's electrical characteristics and the circuit topology on the overall operation of the half-bridge circuit. This work has determined the conservative critical rate of rise value of the off-state voltage to be 200 V/μs in these devices