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.     

Investigation of the action of flame retardants in cellulose. I. Investigation of the flame retardant action of 2,2′-oxybis(5,5-dimethyl-1,3,2-dioxaphosphorinane-2,2′-disulfide) in cellulose

Pyrolysis experiments were performed in high vacuum and under reduced air pressure (100 Pa). The volatile products of pure cellulose and cellulose containing various amounts of flame retardant 2,2′-oxybis (5,5-dimethyl-1,3,2-dioxaphosphorinane-2,2′-disulfide), i.e., Sandoflam 5060 of Sandoz AG, were studied by means of gas chromatography in combination with mass spectroscopy. The volatile products were characterized with infrared spectroscopy. The studied revealed that the incorporation of the flame retardant enhanced the water release and shifted the onset of this reaction to lower temperature. On the basis of these findings an explanation for the mechanism of flame retardancy in generated cellulose fibers modified with this particular flame retardant is attempted. From experiments with different residual air pressure the influence of oxygen on the primary processes of the pyrolytic degradation of cellulose is being discussed.     

Primary hydration of poly(acrylic acid) sodium salts

Summary The equilibrium water contents of linear poly(acrylic acid) sodium salts with different degrees of neutralisation were found to be dependent on temperature and relative humidity. An octahedral model for the primary hydration of poly(acrylic acid) sodium salts (HIRAOKA and YOKOYAMA 1980) was critically evaluated in the light of these findings and an anomaly in the water uptake versus neutralisation curve at approximately 33% neutralisation was explained by the counterion condensation theory. (MANNING 1979).     

Bounds on the number of samples needed for neural learning.

The relationship between the number of hidden nodes in a neural network, the complexity of a multiclass discrimination problem, and the number of samples needed for effect learning are discussed. Bounds for the number of samples needed for effect learning are given. It is shown that Omega(min (d,n) M) boundary samples are required for successful classification of M clusters of samples using a two-hidden-layer neural network with d-dimensional inputs and n nodes in the first hidden layer.     

Comparing VVR-M reactor fuel assembly heat technological capabilities

Translated from Atomnaya Énergiya, Vol. 67, No. 2, pp. 97–100, August, 1989.