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.     

Mechanisms of Active Fuzzy Expertise

Consideration was given to the decision making procedures based on the fuzzy messages of experts whose preferences on the set of collective decisions can also be fuzzy.     

Measurements of neutron induced nucleation

The paper describes new experimental evidence on the effects of fast neutron irradiation on the nucleation of bubbles in superheated demineralized water during sudden depressurization. The experimental range covered strating pressures of (0.33–6.0) MPa. It was shown that fast neutron irradiation causes significant increases in the bubble formation for specified conditions of pressure, temperature and rate of blowdown. A mechanistic interpretation of the measurements based on a thermodynamic model was included, and comparison was made, in terms of void fraction, with the experimental results.     

Power system analysis using space-vector transformation

In this paper, the space-vector transformation used in machine vector control is applied to power system analysis. The proposed method is used to model electric machines, power electronic converters, transformers, and transmission lines and to analyze power sources and loads with different connections (delta and wye). This method can also be applied to analyze steady-state (or transient phenomena) and unbalanced sources, including harmonics. Models obtained with this method are as simple as those of the per-phase approach. With the space-vector transformation, instantaneous active and reactive power concepts can be generalized, and new power system control strategies can be developed when power electronic converters are used. Steady-state, transient behavior, and harmonic analyses examples and applications are presented to illustrate the performance and advantages of the proposed method. This method can be extended to unbalanced systems (e.g., unsymmetric faults) using instantaneous symmetrical components in polyphase balanced circuits.     

PES News

This paper presents a new method for the generation of a reference voltage for a dynamic voltage restorer (DVR). These voltages, when injected in series with a distribution feeder by a voltage source inverter, can tightly regulate the voltage at the load terminal against imbalance or harmonics in the source side. It is stipulated that the DVR does not supply any real power in the steady state. The reference voltage generation scheme is validated through digital computer simulation studies.     

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.     

Image synthesis in the electron microscope

A new method is described for transferring phase contrast in electron microscopy without artefacts due to oscillations of the phase contrast transfer function (PCTF). This is carried out by in situ image synthesis of two or three exposures transferred with complementary PCTF. The essence of the technique is to use optimized transfer attenuation functions to cut off the negative parts of PCTF.