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.     

Analysis of a stiffener intersection eccentricity in a steel containment

Containment structures have several regions in which the continuity of the cylindrical pressure boundary is interrupted, e.g., shell penetrations, discontinuous stiffeners, and changes in the shell thickness. Significant strain concentrations can occur in these areas of discontinuity. The Sandia National Laboratories 1:8-scale steel containment equipment hatch was analyzed as an example of an eccentricity at a stiffener intersection.A portion of the as-built 1:8-scale model was modeled with the ANSYS general purpose finite element program using triangular, thin shell finite elements. The overall size of the model was determined from Saint-Venant type considerations of the stress field around the hatch. Shell elements were used to model the ring and formed stiffeners. Geometric and material nonlinear behavior were included. The model was loaded using discrete load steps up to a pressure of 165 psig. At this pressure, the maximum strain was 19.7 percent in the formed stiffener near its intersection with the ring stiffener. The finite element solution demonstrated the very localized nature of the strain field near the ring/formed stiffener intersection.In an attempt to reduce analysis costs, a small portion of the 1:8-scale model immediately surrounding the ring/formed stiffener intersection was selected for further analysis. Two smaller models, a ring/formed stiffener intersection and a ring/circular stiffener intersection, were studied. The models were significantly smaller than the regions used previously. A comparison of the two intersection models showed that the circular stiffener is a more efficient configuration.     

Tube-shaping unit — A way of improving the quality of shaped tubes

Lenin Dnepropetrovsk Pipe Plant. Translated from Metallurg, No. 8, p. 39, August, 1989.     

“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.     

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).     

The first accurate measurement of systolic and diastolic bloodpressure

Poiseuille, known for his law of fluid flow, which is the analog of Ohm's law, introduced the units (mmHg) by which we measure blood pressure by using the mercury manometer, which he described in his medical school thesis in 1828. For 50 years, mean blood pressure was all that could be measured because of the long response time of the mercury manometer. It is true that the height of the mercury column displayed pulsatile oscillations, but their amplitude was much less than that of pulse pressure. It is interesting to note that the slowly responding mercury manometer was made to display first systolic then diastolic pressure by means of an ingenious device that contained two oppositely directed check valves. It took from 1828 to 1903 for high-fidelity graphic recordings of blood pressure to appear in which systolic and diastolic pressures were believable. However, systolic and diastolic pressures were measurable since 1878 when Golz and Gaule created their ingenious valved device that permitted use of the slowly responding mercury manometer to display these pressures accurately     

高级控制系统提高巴西水电站性能

巴西的一个重要电力公司COPEL最近开发了一个水电站高级控制系统，这是在电力部门经受重大变革时期，提高水电竞争力的里程碑。