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.     

Mixed mode fatigue crack growth predictions

This work is aimed at developing a predictive capability for the quantitative assessment of crack growth under fatigue loadings. The crack growth rate relation, $\text{Δa}\text{ΔN}$, may involve all three stress intensity factors k₁-k₃ such that the direction of crack growth may not be known in advance and must be predicted from a preassumed criterion. In principle, both the stress amplitude and the mean stress level should be included in the original expression for $\text{Δa}\text{ΔN}$.The strain energy density factor range, ΔS, is found to be a convenient parameter for predicting fatigue crack growth and can be applied expediently to examine the combined influence of crack geometry, complex loadings and material properties. Assumed is the accumulation of energy, $\text{ΔW}\text{ΔV}$, stored in an element ahead of the crack which triggers subcritical crack growth upon reaching a number of loading cycle, say ΔN. The proposed $\text{δa}\text{ΔN}$ relationship includes both the stress amplitude and mean stress effects.     

Eliminating memory for fragmentation within partitionable SIMD/SPMDmachines

Efficient data layout is an important aspect of the compilation process. A model for the creation of perfect memory maps for large-scale parallel machines capable of user-controlled partitionable single-instruction-multiple data/single-program-multiple data (SIMD/SPMD) operation is developed. The term perfect implies that no memory fragmentation occurs and ensures that the memory map size is kept to a minimum. A major constraint on solving this problem is based on the single program nature of both the SIMD and SPMD modes of parallelism. It is assumed that all processors within the same submachine used identical addresses to access corresponding data items in each of their local memories. Necessary and sufficient conditions are derived for being able to create perfect memory maps, and results are applied to several partitionable interconnection networks     

Statistical tests of the IBM PC pseudorandom number generator

The widespread use of IBM personal computers in biomedical research and medical practice is evidenced by a variety of journal articles. Many of the application programs are written in the BASIC language, they model a stochastic process, and they depend on the Microsoft random number generator. Unfortunately, the Microsoft generator has exhibited a number of flaws including, for some seeds, a lack of uniformity of generated sequences of numbers, and serial correlation within such sequences. This paper provides evidence of these problems for several seeds, and provides suggestions for acceptable seeds which ensure that the generated sequences of numbers pass two fundamental statistical tests for randomness.     

Magnetic field dependence of shielding current density in Y-Ba-Cu-O rings at 77 K

A method for contactless measurement of the shielding critical current density and its dependence on the external magnetic field is described and analyzed. The obtained values are compared with those measured resistively on two different samples. It is shown that the shielding critical current densityJ _cs and the intergranular transport current densityJ _cr are identical if the measurement conditions are similar. A degradation ofJ _cs measured in the external field with AC ripple has been observed.