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.     

Insiders, outsiders, and efficiency in a National Science Foundation panel.

Assessed the efficiency of the peer review system during 3 National Science Foundation panel meetings held in 1982 and 1983. During these meetings, nearly 200 proposals received almost 1,400 reviews from "insiders" (panel members) and "outsiders" (ad hoc reviewers). Although the ratio of ad hoc time to panelist time was about 2:1, ad hoc reviewers' quantitative ratings had scant independent influence on final proposal ratings. Nevertheless, it may be that ad hoc reviewers provided crucial qualitative information, acting more as expert witnesses than as judges. The outcome of about a third of the proposals (the very good and the very poor) could be reliably predicted by independent panelist assessments that occurred before the panel meetings. (PsycINFO Database Record (c) 2010 APA, all rights reserved)     

Control of free-radical emulsion polymerization of methyl methacrylate by oxygen injection. II. Experimental study

Oxygen injection has been proposed and experimentally demonstrated as an effective control measure for limiting the rate of heat release and altering the rate of polymerization in emulsion processes. A detailed mathematical model has been previously developed to describe the system behavior with and without oxygen injection. A simple lab scale apparatus was constructed and run extensively. Only trace quantities of oxygen are needed to inhibit the reaction completely. The facile response makes this method attractive for fast temperature control. However, because of the rapid penetration of dissolved oxygen into the polymer particles, growing radical chains are terminated prematurely, lowering product molecular weights. To minimize this detrimental effect, pulsed oxygen control is used and extensive experimental work was performed to determine the effects of controller set points on molecular weight. Moderate oxygen flows and moderate set point temperatures are found to give the optimal response without significant lowering of the final molecular weight. Injected quantities agree well with the order-of-magnitude sparging calculations needed to completely stop initiation. However, complete agreement between model simulations and experimental results was not reached due to an unmeasured loss of monomer from the reactor. Chain transfer to monomer is found to be important in modeling the polymer molecular weight. It has, however, a negligible effect on the reaction rate.     

“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.     

Synthesis of N,N-diethyl-N-{4-[(E)-(4-nitrophenyl)diazenyl]phenyl}amine via in situ diazotisation and coupling in supercritical carbon dioxide

The synthesis of azo dyes via a conventional aqueous-based diazotisation and coupling reaction requires the use of relatively high concentrations of mineral acids, which leads to high electrolyte concentrations in wastewater. Reported in this paper is an environmentally benign one-pot method for the synthesis of a nonionic azo dye, N,N -diethyl- N -{4-[( E )-(4-nitrophenyl)diazenyl]phenyl}amine, in supercritical carbon dioxide without using a mineral acid. The product yield increased significantly with temperature, with 91% theoretical yield afforded at 80 °C. The pressure of the system had little influence on product yield.     

Using bald eagles to indicate the health of the Great Lakes' environment

The bald eagle (Haliaeetus leucocephalus) is one of the most studied birds of North America, and a great amount of natural life‐history information, including the response of various stressors on the eagles' ability to reproduce, are well known. In Michigan, the eagle has been chosen to track the trends of bioaccumulative compounds of concern across watersheds in the state. The state has been divided into major watersheds, and 20% of these are surveyed each year. A control area in northern Minnesota, Voyageurs National Park, is also sampled annually. We report here on the methods used, the preliminary results of the 1999 field season, and how differences in mercury concentrations varied over a 10‐year period. Mercury in feathers of nestling eagles declined over time only in Lakes Michigan and Huron, but have not decreased among other subpopulations in Michigan. Concentrations of polychlorinated biphenyls (PCBs) and 4,4′‐DDE in blood plasma from nestling eagles have declined over time for most subpopulations; however, they remain greater for breeding areas associated with the Great Lakes' food web. Sea eagles of the genus Haliaeetus are a good sentinel species to track trends in bioaccumulative compounds in aquatic systems.     

Automatic conversion from lexical words to prosodic words for mandarin text-to-speech system

In real speech, not like lexical words (LWs), prosodic words (PWs) are basic rhythmic units. The naturalness of a Text-to-Speech (TTS) system is directly influenced by the segmentation of the PWs. Most of the PWs are the combination of several LWs. In this paper, three Lexical Combination Models are proposed to combine LWs into PWs, including a Directed Acyclic Graph Model, a Segmentation Model and a Markov Model (MM). To cope with the situation where some long LWs should be segmented into two or more PWs, a Lexical Split Model (LSM) is applied to the long LWs. Experimental results prove that relatively constant results with various training data can be obtained from a MM. The Transformation-Based Error Driven Learning (TBED) algorithm, for its high performance of individual property, is applied in combination with the MM to improve the precision of PW segmentation. Experiments show that among the three proposed models, the MM combined with TBED and LSM, leads to the best performance, in which a precision of 93.00% and a recall of 93.23% are achieved. The perception test indicates that by using PWs as the lowest prosodic units a speech sounds more natural and acceptable than by using LWs. This paper is supported by NSFC Project (60503071); 973 Natural Basic Research Program of China (2004CB318102); Postdoctor Science Foundation of P. R. China (20070420275).     

Critical Configurations for 1-View in Projections from ℙ<Superscript>k</Superscript> → ℙ<Superscript>2</Superscript>

In this paper we describe, from a theoretical point of view, critical configurations for the projective reconstruction of a set of points, for a single view, i.e. for calibration of a camera, in the case of projections from ℙ^k to ℙ² for k ≥ 4. We give first a general result describing these critical loci in ℙ^k, which, if irreducible, are algebraic varieties of dimension k−2 and degree 3. If k=4 they can be either a smooth ruled surface or a cone and if k = 5 they can be a smooth three dimensional variety, ruled in planes, or a cone. If k≥ 6, the variety is always a cone, the vertex of which has dimension at least k − 6. The reducible cases are studied in Appendix A. These results are then applied to determine explicitly the critical loci for the projections from ℙ^k which arise from the dynamic scenes in ℙ³ considered in [13]. Marina Bertolini is currently Associate Professor of Geometry at the Department of Mathematics at the Università degli Studi di Milano, Italy. Her main field of research is Complex Projective Algebraic Geometry, with particular interest for the classification of projective varieties and for the geometry of Grassmann varieties. On these topics M. Bertolini has published more than twenty reviewed papers on national and international journals. She has been for some years now interested also in applications of Algebraic Geometry to Computer Vision problems. Cristina Turrini is Associate Professor of Geometry at the Department of Mathematics of Università degli Studi di Milano, Italy. Her main research interest is Complex Projective Algebraic Geometry: subvarieties of Grassmannians, special varieties, automorphisms, classification. In the last two years she has started to work on applications of Algebraic Geometry to problems of Computer Vision. She is author or co-author of about thirty reviewed papers. She is also involved in popularization of Mathematics, and on this subject she is co-editor of some books.