Value management and common accounting performance measures for corporations

Management is aware that the value of firms is the ultimate measure of company performance. However, management has been using common accounting measures as an operating guide because the linkage between operational planning and value is vague and complex and, therefore, difficult to apply. Managers need to have clear targets and performance measures to track progress. This paper examines if a set of common accounting performance measures are linked tightly to the overall value of the firm. An abductive learning network (ALN) approach, an artificial intelligence technique, is used in this research because an ALN approach is non-parametric and can capture a subtle dynamic relationship between input and output variables, which is not obvious in linear statistical analysis. Empirical results show that an ALN model is very effective in synthesizing the value of the firm using six common accounting variables. The results also provide four strategic variables that can be used for devising strategic and operating plans to maximize the value of firms.     

Optimization of gas-sensitive polymer arrays using combinations of heterogeneous and homogeneous subarrays

Results for optimizing an array of conducting polymer gas sensors for sensing one of five analytes in the presence of up to four interferents are presented. The optimized array consists of subarrays of homogeneous (like) sensors contributing to a larger heterogeneous array of up to ten points (unlike sensors) in multidimensional sensor space. The optimization techniques presented here are linear, since the polymer sensors in their useful (low concentration) operating range exhibit linear and additive response characteristics. The optimization of these arrays produces maximum separability between analytes, demonstrating the trade-off between the addition of both information and variability induced by increasing the size of the heterogeneous array. Optimization results for sensing acetone, hexane, THF, toluene, and ethanol in the presence of interferents result in array sizes that are significantly less than the maximum available number of sensors (ten in the heterogeneous partition of the array). This result adds fuel to the argument that fewer sensors are better; the argument for more sensors, however, is also made in the context of the electronic nose systems where significant chemical diversity is required. Homogeneous subarrays of up to four elements each improve the separability of analytes in these optimized heterogeneous arrays by over 10% and also effectively flag broken or unhealthy sensors in a manner that is independent of analyte and concentration.     

IBM's Linux watch, the challenge of miniaturization

Nearly four years in development, the IBM Linux watch contains a complete computer system that runs Linux, displays X11 graphics, and has wireless connectivity. The system fits in a case that could pass as a slightly unusual analog timepiece with a somewhat odd shape and an extraordinarily brilliant face. The developers have created two versions of the watch, one with an organic light-emitting diode display and the other with a liquid crystal display. Still considered a research prototype, the watch already runs some personal information management applications, and it can communicate with PCs, PDAs, and other wireless-enabled devices, viewing condensed e-mail and directly receiving pager-like messages. Eventually, users will be able to access various Internet-based services, such as up-to-the-minute information about weather, traffic conditions, the stock market, and sports     

Coalgebra morphisms subsume open maps

We relate two abstract notions of bisimulation, induced by open maps and by coalgebra morphisms, respectively. We show that open maps correspond to coalgebra morphisms for a suitable chosen endofunctor in a category of many sorted sets. This demonstrates that the notion of open-maps bisimilarity is of essentially coalgebraic nature. A central role in our development is played by a category of presheaves, which we show as corresponding to the subcategory of consistent coalgebras with lax cohomomorphisms.     

Group parity prediction scheme for concurrent testing of linear feedback shift registers

A group parity prediction scheme which can be used for concurrent testing of linear feedback shift register circuits is described.     

Ultimate strength analysis of structural components using the continuum damage mechanics approach

In this study, an analytical model is developed to include the effect of material fracture on the overall behavior of a structure. The continuum damage mechanics approach is used to describe the continuous deterioration of the material stiffness that leads to total failure. The damage evolution is assumed to be anisotropic and the effect of the triaxiality of stress on the fracture criterion is included in the analysis. The above modifications were applied to an existing finite element program which is capable of including both geometric and material nonlinearities in the analysis. The program was used to analyze a welded tubular connection (T-joint). This joint was chosen because fracture was shown experimentally to control its ultimate behavior. Solid finite elements were used to model the chord and the branch in the intersection region, wedge elements were used for the weld profile, and the rest of the geometry was modeled using shell elements. The joint was subjected to an increasing amount of displacement at the far end of the branch. The loading was continued until total failure. During this process, the evolution of the damage and its propagation were monitored. Divergence of the solution was obtained at a failure load of 42.4 kips compared to 44.0 kips obtained experimentally. In addition, the failure mode of the joint predicted by the analysis was identical to that observed experimentally.     

Gamma sensitivity of ionization chambers

Translated from Atomnaya Énergiya, Vol. 66, No. 6, pp. 421–423, June, 1989.     

Error of measurement of coolant temperature in VVÉR-440 reactor

Translated from Atomnaya Énergiya, Vol. 67, No. 5, pp. 358–359, November, 1989.     

Pulse surface wave generator of millimeter band wavelength

Theoretical and experimental studies of high-power, relativistic surface-wave microwave Cherenkov generators are briefly considered. Some simulation and experiment results included, the experimentation being made in mm-wave region.