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.     

High-voltage bridge for measuring spontaneous polarization,dielectric constants,and conductivity of ferroelectric crystals

Translated from Izmeritel'naya Tekhnika, No. 9, pp. 34–35, September, 1989.     

Thermal image analysis for polygraph testing

We have designed, developed, and tested a very promising thermal image analysis method for polygraph testing. The method achieved a correct classification rate of CCR= 84% on the test population to our avail. This method, once refined, can serve as an additional channel for increasing the reliability and accuracy of traditional polygraph examination. We extract subtle facial temperature fluctuation patterns through nonlinear heat transfer modeling. The modeling transforms raw thermal data to blood flow rate information. Then, we use the slope of the average periorbital blood flow rate as the feature of a binary classification scheme. The results come to support our previous laboratory findings about the importance of periorbital blood flow in anxious states.     

Analytic approach to the computation of the temperature distribution in multilayer structures under heating by cw scanning laser radiation

By using integral transform methods, an approach is developed to the solution of a problem on the temprature distribution in multilayer structures heated by cw scanning laser radiation, with phase transitions in the layers taken into account.Translated from Inzhenerno-Fizicheskii Zhurnal, Vol. 53, No. 6, pp. 1000–1010, December, 1987.     

Incremental transmission loss allocation under pool dispatch

Incremental transmission loss analysis has been used for decades, but recent interest in its application to loss allocation calls for new in-depth results. This paper demonstrates that, for incremental methods to be applied correctly in loss allocation, it is first necessary to specify the load distribution and loss supply strategies. Incremental loss allocation among bus power injections is shown to be arbitrary and, therefore, open to challenge as discriminatory. Loss allocation is possible among incremental loads and/or generators, but the proportion of the total losses assigned to either one is arbitrary. Unique, nonarbitrary incremental loss allocations are however possible among the "equivalent" incremental bilateral exchanges between generators and loads. From these basic components it is possible then to calculate the allocation among generators or loads in any specified proportion. The main results, although developed initially for small increments, are extended to large variations. Finally, a general incremental loss allocation algorithm is developed and tested     

Modern Aluminum and Magnesium Alloys and Composite Materials Based on Them

Aluminum and magnesium alloys are the base structural materials in aircraft and spacecraft engineering. The main stages of the development and introduction of light alloys are described.     

Influence of Edible Films upon the Moisture Loss and Microstructure of Dietetic Sucrose-Free Sponge Cakes during Storage

The kinetics of changes in the bound water content in dietetic sucrose-free sponge cakes (DC) during storage was investigated. The effect of edible films of polymyxan, pectin, xanthan, and carboxymethylcellulose upon this kinetics was also investigated. The quantitative changes in both states of water (slightly bound water and strongly bound water) were registered by combined dynamic analysis (thermogravimetry analysis, TGA, and differential thermal analysis, DTA). The moisture changes in DC crumb were analyzed by drying out to constant mass. The rate constants were determined according the equation q = q_oe^-kt. The values of rate constants 'k', in day^-1, concerning the different edible films were as follows: for crumb moisture is (8.00 ≤ k ≤ 12.47) × 10^-3, for bound water is (3.07 ≤ k_w ≤ 6.26) × 10^-2, for slightly bound water is (4.22 ≤ k₁ ≤ 8.49) × 10^-2 and for strongly bound water is (2.02 ≤ k₂ ≤ 5.62) × 10^-2 as compared to 18.53 × 10^-3, 7.16 × 10^-2, 9.04 × 10^-2, and 5.36 × 10^-2 in the uncovered DC, respectively. The best water-retaining effect in respect to crumb moisture during storage was ascertained in the use of polymyxan and xanthan films. The lowest rate constant values for bound water and its two states were measured for DC covered with pectin. The relation between the kinetics of both bound water states during storage and ageing of the crumb of DC covered with different edible films and the crumb microstructure was represented. By means of scanning electron microscope was read the smallest change in crumb microstructure of pectin-covered DC on the sixth day of storage.