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.     

Structure and composition of guanidine acrylate, guanidine methacrylate, their homopolymers, and copolymers with diallyldimethylammonium chloride

Structures and compositions of the monomers guanidine acrylate and guanidine methacrylate, their homopolymers, and copolymers with diallyldimethylammonium chloride enriched in acrylate comonomer units were determined. It was shown that ampholytic copolymers, owing to their ionic nature, contained comonomeric guanidine acrylate or methacrylate units and diallyldimethylammonium chloride units, as well as the acrylate comonomer with the diallyl counterion and polymeric acrylate and diallyl ion pairs. It follows from IR and ¹H NMR data that guanidine methacrylate has the same structure (with two hydrogen bonds) in the solid state and in solutions. Guanidine acrylate structures in the solid state and in dimethylsulfoxide are identical and analogous to guanidine methacrylate structure in this solvent. In water, the guanidine acrylate structure has another type of hydrogen bonding (with one hydrogen bond, where the proton is shifted toward the guanidine group). These features of hydrogen bonding of guanidine acrylate and guanidine methacrylate are also retained in their homopolymers and copolymers with diallyldimethylammonium chloride. It was shown that the thermal stability of the copolymers was higher than that of their homopolymers, confirming the formation of intramolecular ion pairs of oppositely charged units of ampholytic copolymers. Moreover, the thermal stability of guanidine methacrylate-diallyldimethylammonium chloride copolymers is higher than that of guanidine acrylate-diallyldimethylammonium chloride copolymers.     

On the nonuniformity of a capillary flow

It is established that the capillary rise of a liquid has an oscillatory character, in contrast to the commonly accepted opinion that a vertical capillary is filled at a monotonically varying velocity. The value of the tangential shear stress arising in an ascending liquid is evaluated for ethyl alcohol and distilled water.     

Structure and properties of CE/CTBN/EP blends: II. Effect of EP on the mechanical properties and thermostability of the CE/CTBN system

Carboxyl‐terminated butadiene‐acrylonitrile rubber (CTBN) has often been used to improve the toughness of cyanate ester (CE) resin while sacrificing modulus and thermostability. In this paper, the addition of the appropriate amount of epoxy resin (EP) to the CE/CTBN system is shown to not only increase the modulus and thermostability of the blend, but also improve the toughness. The values of impact strength showed a maximum for the CE/CTBN/EP 100/5/5 blend. The temperature of 10 % weight loss (T₁₀) improves from 376 °C for CE/CTBN 100/5 to 407 °C for the CE/CTBN/EP 100/5/2.5 blend. It is proposed that addition of the appropriate amount of EP can decrease the mobility and increase the stability of CTBN via the reaction between the terminal carboxyl group of CTBN and the hydroxyl group of EP. But a very high EP concentration will decrease the crosslinking density of CE, consequently reducing the mechanical properties and thermostability of the blends. Copyright © 2004 Society of Chemical Industry