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.     

An experimental study of heat transfer characteristics of a pair of longitudinal vortices using color capturing technique

The flow and heat transfer characteristics of a pair of embedded counter-rotating vortices are studied experimentally. In order to control the strength of longitudinal vortices, angle of attack of the vortex generators is varied from ±20° to ±45°, and the spacing between the vortex generators is 4 cm apart. The heat transfer measurements using thermo-chromatic liquid crystal are made to provide the local surface distributions of heat transfer coefficients. The following conclusions are obtained from the present experiment. For the common-flow-down cases, two maximum values in the local heat transfer distributions exist for the three angles of attack. With the common-flow-up cases, only one maximum value exists. The common-flow-down cases show better heat transfer characteristics than the common-flow-up cases.     

The effect of doubly tapered strut morphology on the plastic yield surface of cellular materials

Although the literature on the mechanics of cellular materials is vast, there is no theoretical model to account for the effects of axial yielding of struts aligned to the applied loading direction on the plastic yield surface under multiaxial loading conditions. An anisotropic hexagonal model having tapered strut morphology is developed to show these effects on the plastic yield surface under multiaxial tensile loading condition. This model covers several types of cellular structure such as two-dimensional (2D) hexagonal and square cellular materials, and three-dimensional (3D) hexagonal and rhombic cellular materials of rod-like columnar structure. A tetrahedral element with tapered strut morphology is also used for a foam model to illustrate these effects on the yield surface under axisymmetric loading condition. Plastic collapse due to bending moment in the inclined struts is a dominant mode. However, under multiaxial tensile loading, the collapse due to axial yielding of struts parallel to the loading direction is found to be an important mode. The shape of plastic yield surface was found to depend not only on relative density but also on the strut morphology.     

Natural quality two-band LPC coding of speech at 880 bit/s withframe interpolation

A novel frame interpolation technique for two-band linear predictive coding (LPC) vocoders is proposed for maintaining natural speech quality at bit rates below 1 kbit/s. Experimental results show that the speech quality of the proposed vocoder is quite natural at bit rates 880 bit/s and comparable to that of 4.8 kbit/s CELP     

Smart TDI readout circuit for long-wavelength IR detector

A smart time delay and integration (TDI) readout circuit is suggested which performs background suppression, cell-to-cell non-uniformity compensation, and dead pixel correction. Using the smart TDI readout circuit, the integration capacitor area occupying almost the whole area of a unit-cell can be reduced to one-fifth and transimpedance gain can increase by five times. From measurement results, it is found that the skimming current error for a few hundred nA background current is < 1.25 nA corresponding to LSB/2 of ADC and the non-uniformity introduced by cell-to-cell background current variation is reduced to 1.02 nA     

Effects of solidification structure on fatigue crack initiation and fatigue strength in Al−Si−Mg cast alloys

Rotating-bending uniaxial fatigue tests and micro-fatigue crack initiation tests were carried out using a permanent mold cast (PMC) and semi-solid die cast (SDC) with Al−7%Si−0.35%Mg composition in order to examine the relationship between solidification structures and fatigue behaviors. The crack length was measured using a replication method. Fatigue strength was improved in SDC, which was almost consistent with the predicted fatigue strength using the size of Si particle cluster. Resistance to fatigue crack initiation and fatigue strength were improved in SDC owing to the finer Si cluster and to higher ultimate tensile strength. Fatigue crack in PMC was preferentially initiated at pores. For SDC, the fatigue crack was initiated at the Si particle/matrix interface, and then sucessively grew along eutectic cell boundaries.     

A novel cyclic process using CaSO4/CaS pellets for converting sulfur dioxide to elemental sulfur without generating secondary pollutants: Part II. Hydrogen reduction of calcium-sulfate pellets to calcium sulfide

The reduction of calcium sulfate to produce calcium sulfide is a part of the cyclic process for converting sulfur dioxide to elemental sulfur that is described in Part I. The kinetics of the hydrogen reduction of nickel-catalyzed calcium-sulfate pellets were investigated using a thermogravimetric analysis (TGA) technique at reaction temperatures between 1023 and 1088 K and hydrogen partial pressures between 12.9 and 86.1 kPa. The reactivity of nickel-catalyzed calcium-sulfate pellets was demonstrated by the conversion of 70 pct fresh nickel-catalyzed calcium sulfate to calcium sulfide in 20 minutes at 1073 K under a hydrogen partial pressure of 86.1 kPa. Furthermore, the reactivity remained relatively intact after ten cycles of reactions and regenerations. This observed characteristic of the pellets is important because the solids must be reusable for repeated cycles to avoid generating secondary pollutants. The nucleation and growth rate expression was found to be useful in describing the kinetics of the reaction, which had an activation energy of about 167 kJ/mol (∼40 kcal/mol) in all reaction cycles except for the first regenerated samples that were lower at 146 kJ/mol (35 kcal/mol). The reaction order with respect to hydrogen partial pressure was 0.22 in all cycles with the exception of the first regenerated sample for which it was 0.37.     

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).