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.     

Improvement in hydrolytic procedure for GLC determination of non-indolyl glucosinolates in rapeseed as isothiocyanates

Some methods determine the non-indolyl glucosinolates content in rapeseed as their hydrolysates: the isothiocyanates and the oxazolidinethiones. These methods in their present form underestimate the amount of the glucosinolates content. In this investigation, a modified method was developed to give a better quantitative estimate, indicating a glucosinolate level five times that obtained by a typical existing method.     

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.     

Influence of ethyl methacrylate content on the volume‐phase transition of temperature‐sensitive poly[(N‐isopropylacrylamide)‐co‐(ethyl methacrylate)] microgels

A novel series of temperature‐sensitive poly[(N‐isopropylacrylamide)‐co‐(ethyl methacrylate)] (p(NIPAM‐co‐EMA)) microgels was prepared by the surfactant‐free radical polymerization of N‐isopropylacrylamide (NIPAM) with ethyl methacrylate (EMA). The shape, size dispersity and volume‐phase transition behavior of the microgels were investigated by transmission electron microscopy (TEM), ultraviolet–visible (UV–Vis) spectroscopy, dynamic light scattering (DLS) and differential scanning calorimetry (DSC). The transmission electron micrographs and DLS results showed that microgels with narrow distributions were prepared. It was shown from UV–Vis, DLS and DSC measurements that the volume‐phase transition temperature (VPTT) of the p(NIPAM‐co‐EMA) microgels decreased with increasing incorporation of EMA, but the temperature‐sensitivity was impaired when more EMA was incorporated, causing the volume‐phase transition of the microgels to become more continuous. It is noteworthy that incorporation of moderate amounts of EMA could not only lower the VPTT but also enhance the temperature‐sensitivity of the microgels. The reason for this phenomenon could be attributed to changes in the complicated interactions between the various molecules. Copyright © 2004 Society of Chemical Industry     

改性生物质作为型煤黏结剂的研究

探讨了用NaOH改性生物质秸秆作为型煤黏结剂的可行性,考察了NaOH溶液浓度对生物质改性的影响以及生物质添加量、无机物(MgO和MgCl2)添加量对型煤机械强度、防水性能和着火温度的影响。研究结果表明,NaOH改性液的质量分数为1.0%~2.0%时,制得的生物质型煤有较高的机械强度;生物质添加量在2%~20%时,随生物质添加量的增加,机械强度增加,着火温度降低,但防水性较差;而在生物质型煤中加入适量无机黏结剂后,型煤有很高的浸水强度,表现出优越的防水性能。     

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.     

Protoplast from <Emphasis Type="Italic">β</Emphasis>-carotene-producing fungus <Emphasis Type="Italic">Blakeslea trispora</Emphasis>: Preparation,regeneration and validation

The effects of key parameters on the preparation and regeneration of protoplast from the β-carotene-producing fungus Blakeslea trispora were discussed in this paper, including the combination of various enzymes, mycelial age, digesting time and temperature, pH value, osmotic stabilizers, pretreatment, culture medium and culture method. Under the condition of mixed enzymes in osmotic stabilizer (0.6 M NaCl) combined with 2% lysozyme, 3% cellulase and 3% snailase, the highest protoplast yield, as high as 7.48×106 protoplasts/mL, was obtained when mycelial age was 60 h at pH 5.0–6.0 with digesting for 14–16 h at 28 °C. After purification of the obtained protoplasts, they were regenerated in PDA regenerative medium using bilayer plate culture method. To validate the usability of the protoplasts, a novel plasmid with green fluorescent protein (GFP) was used in transformation for easy visual observation. The results showed that the protoplasts prepared by the optimized method were active and applicable in further gene manipulation experiments. This work was presented at 13 ^th YABEC symposium held at Seoul, Korea, October 20–22, 2007.