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.     

Symmetry-breaking transitions in equilibrium shapes of coherent precipitates: Effect of elastic anisotropy and inhomogeneity

We examine the symmetry-breaking transitions in equilibrium shapes of coherent precipitates in two-dimensional (2-D) systems under a plane-strain condition with the principal misfit strain components ε* _xx and ε* _yy . For systems with cubic elastic moduli, we first show all the shape transitions associated with different values of t=ε* _yy /ε* _xx . We also characterize each of these transitions, by studying its dependence on elastic anisotropy and inhomogeneity. For systems with dilatational misfit (t=1) and those with pure shear misfit (t=−1), the transition is from an equiaxed shape to an elongated shape, resulting in a break in rotational symmetry. For systems with nondilatational misfit (−1<t<1; t ≠ 0), the transition involves a break in mirror symmetries normal to the x- and y-axes. The transition is continuous in all cases, except when 0<t<1. For systems which allow an invariant line (−1≤t<0), the critical size increases with an increase in the particle stiffness. However, for systems which do not allow an invariant line (0<t≤1), the critical size first decreases, reaches a minimum, and then starts increasing with increasing particle stiffness; moreover, the transition is also forbidden when the particle stiffness is greater than a critical value.     

Three ways to implement interfacial techniques: application tomeasurements of chromatic dispersion, birefringence, and nonlinearsusceptibilities

Depending on the spectal width of the source illuminating an interferometer, measurement procedures can utilize either the whole interferogram, or only the fringe envelope, or only the fringe quick oscillations. With an ultraband spectrum source, a simplified adaptation of the methods of Fourier transform spectroscopy yields the variations of the test-fiber propagation constant over the whole wavelength-interval of the source. Chromatic dispersion can then be computed from a single interferogram. With narrower spectrum sources, only the fringe envelopes are utilized and yield measurements of mode delay, with application to chromatic and polarization mode dispersion. In this case, however, interferograms at several wavelengths are necessary. With even narrower spectrum sources, the fringe quick oscillations provide measurements of phase shifts, related to changes in the mode propagation constant, when outside perturbations are applied to the test fiber. A direct method for measuring the third-order nonlinear susceptibilities is discussed. In this case the outside perturbation is an intense pump laser field     

Continuous phase quadrature phase shift keyed signaling techniquewith coding

A continuous phase quadrature phase shift keyed (CPQPSK) modulation technique is presented. This method utilizes a conventional QPSK modulator and a phase trajectory converter to approximate M=4, h=1/4 continuous phase signal and allows low cost, low complexity, and high rate (>1 Gbit/s) CPM modem implementation for bandwidth efficient transmission through nonlinear satellite channels. Using a communications analysis computer program it has been found that CPQPSK has 99 percent out-of-band power of 0.8R (MSK has 99 percent out-of-band power of 1.2 R where R is defined as bit rate), continuous phase trajectories, and nearly constant envelope amplitude. Simulation of realistic hardware designs indicate that the CPQPSK will require an Eb/No of 14 dB to achieve a bit error rate (BER) of 10^-6. Forward error correcting techniques using block codes with an overhead of 10 percent indicate that the Eb/No requirements can be reduced to 11.2 dB for 10^-6 BER