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.     

How Japan's Recently Amended Copyright Law Affects Software

Japan rejected a proposal to adopt a special software protection law and instead modified its copyright law to include software. This change may affect US firms doing business there.     

Low-Power VLSI Implementation of the Inner Receiver for OFDM-Based WLAN Systems

In this paper, we propose low-power designs for the synchronizer and channel estimator units of the Inner Receiver in wireless local area network systems. The objective of the work is the optimization, with respect to power, area, and latency, of both the signal processing algorithms themselves and their implementation. Novel circuit design strategies have been employed to realize optimal hardware and power efficient architectures for the fast Fourier transform, arc tangent computation unit, numerically controlled oscillator, and the decimation filters. The use of multiple clock domains and clock gating reduces the power consumption further. These blocks have been integrated into an experimental digital baseband processor for the IEEE 802.11a standard implemented in the 0.25mum- 5-metal layer BiCMOS technology from Institute for High Performance Microelectronics.     

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.     

Fuel modelling in fast reactor whole core accident calculations

Transient fuel pin behaviour and fuel motion models are of major importance for the analysis of the initiation phase of unprotected whole-core LOF and TOP accidents in LMFBRs. The role played by these models is highlighted by discussing LOF and TOP accident sequences. This is followed by an overview of present whole-core fuel pin behaviour and fuel motion models and also a critical evaluation of these models.     

An integrated system to remote monitor and control anaerobic wastewater treatment plants through the internet.

The TELEMAC project brings new methodologies from the Information and Science Technologies field to the world of water treatment. TELEMAC offers an advanced remote management system which adapts to most of the anaerobic wastewater treatment plants that do not benefit from a local expert in wastewater treatment. The TELEMAC system takes advantage of new sensors to better monitor the process dynamics and to run automatic controllers that stabilise the treatment plant, meet the depollution requirements and provide a biogas quality suitable for cogeneration. If the automatic system detects a failure which cannot be solved automatically or locally by a technician, then an expert from the TELEMAC Control Centre is contacted via the internet and manages the problem.