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.     

High-voltage bridge for measuring spontaneous polarization,dielectric constants,and conductivity of ferroelectric crystals

Translated from Izmeritel'naya Tekhnika, No. 9, pp. 34–35, September, 1989.     

Magnetic field dependence of shielding current density in Y-Ba-Cu-O rings at 77 K

A method for contactless measurement of the shielding critical current density and its dependence on the external magnetic field is described and analyzed. The obtained values are compared with those measured resistively on two different samples. It is shown that the shielding critical current densityJ _cs and the intergranular transport current densityJ _cr are identical if the measurement conditions are similar. A degradation ofJ _cs measured in the external field with AC ripple has been observed.     

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.     

Special numbers,still proceedings,other novelties

Modifications of solid water and their transitions are described as they relate to cryo electron microscopy. In particular, the various amorphous states (amorphous polymorphs) as they exist below 100 K are extensively investigated. The “high-density” midification exhibits a lower viscosity than the “low-density” form. Differences are also observed in the mechanism of void formation due to electron irradiation: in the high-density form, voids are formed — not, however, in the low-density form. Together with the reaction to radiation damage, the physical properties of amorphous solid water are discussed with respect to embedding of organic specimens. Finally, the conditions and pitfalls associated with preparation of thin and entirely vitrified ice layers by shock-freezing are described.     

Tube-shaping unit — A way of improving the quality of shaped tubes

Lenin Dnepropetrovsk Pipe Plant. Translated from Metallurg, No. 8, p. 39, August, 1989.     

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