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.     

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.     

Power system analysis using space-vector transformation

In this paper, the space-vector transformation used in machine vector control is applied to power system analysis. The proposed method is used to model electric machines, power electronic converters, transformers, and transmission lines and to analyze power sources and loads with different connections (delta and wye). This method can also be applied to analyze steady-state (or transient phenomena) and unbalanced sources, including harmonics. Models obtained with this method are as simple as those of the per-phase approach. With the space-vector transformation, instantaneous active and reactive power concepts can be generalized, and new power system control strategies can be developed when power electronic converters are used. Steady-state, transient behavior, and harmonic analyses examples and applications are presented to illustrate the performance and advantages of the proposed method. This method can be extended to unbalanced systems (e.g., unsymmetric faults) using instantaneous symmetrical components in polyphase balanced circuits.     

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     

“Metallisation” of oxide surfaces observed by in situ high-resolution electron microscopy

Intense irradiation (25–40 A/cm²) at intermediate energy (400 keV) has been found to cause “metallisation” of tungsten oxide and titanium niobate crystal surfaces. The possible mechanisms and the likely consequences for high-resolution imaging of clean oxide surfaces are briefly discussed.     

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     

Interactions of electron beams with surfaces of MgO crystals

The strong interaction of electrons with the flat surfaces of small crystals has been investigated by high resolution CTEM and STEM instruments. When cubic crystals of MgO smoke with edges 20–300 nm are oriented so that the ?001? or ?011? zone axis is parallel to the optical axis, then two kinds of external fringes are observed at (100) surfaces. One kind is parallel to the surface, having spacings up to 0.4 nm. These are caused by interference among the electron channelled along the surface. Fresnel-diffracted ones and the remnant of the incident beam. Fringes of the other kind, which appear as fine structure in the first kind of fringes, are perpendicular to the crystal edge. When an electron beam is parallel to the ?011? axis, the second kind of fringe, whose spacing is 0.3 nm corresponding to d₀₁₁, shows the difference of the surface potential between magnesium atoms and oxygen atoms. Selected area diffraction patterns and microdiffraction patterns also show the same periodicities as in the two kinds of fringes. Simulated images, using the scattering amplitudes for ions, are compared with observations.     

Effect of facet coatings on far fields of semiconductor lasers

A theoretical expression is derived for the far fields of semiconductor lasers with coated facets. It is shown that the far fields are different for uncoated, antireflection-coated and high-reflection-coated lasers. The correction factor for the far fields is shown to depend on the transmission coefficient of the facets.     

Comparison of Solutions of the Problems of Elasticity Theory for Different Near-Boundary Elements

We consider three types of near-boundary elements: curvilinear quadrangles and families of arcs and points, and their application to a two-dimensional problem of the static theory of elasticity with boundary conditions in displacements. The comparison of the theoretical and numerical aspects of the obtained solutions is performed. It is shown that the accuracy of evaluation of the components of the vector of displacements increases in the following cases: in the case of complete quantization of the near-boundary region (but not in the case of its partial quantization or quantization with overlapping), in the case where the numbers of arcs and points increase, and in the case of simultaneous application of different types of near-boundary elements (specifically, quadrangles and families of arcs).