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.     

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.     

贵欧泊合成的某些方面

描述了在俄罗斯Dubna应用研究中心合成全硅欧泊的开发研究以及基本步骤. 阐述了这种漂亮的、相对无孔隙的合成欧泊的结构和基本特征以及这种合成欧泊切磨和抛磨的例子.     

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.     

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.     

Effect of moderate to very low fat defined formula diets on serum lipids in healthy subjects

Serum total cholesterol, high density lipoprotein (HDL) cholesterol, and triglyceride levels were studied in healthy male and female subjects consuming for one-week periods a diet of conventional food (CF) providing 42% of energy as fat, principally butter fat, and then in random order nutritionally complete, defined formula diets of moderate (32%) to very low (1%) fat content. Compared to CF, the formula with 32% of energy as corn oil lowered serum cholesterol by 25% and the ratio of total to HDL-cholesterol by 13%. Low (9%) and very low (1–3%) fat formulas reduced HDL-cholesterol by as much as 40%, raised the total: HDL-cholesterol ratio by about 20% and raised serum triglyceride levels by as much as 100%. When low and very low fat formulas were ingested for three weeks, these effects persisted although maximal responses occurred during the first week. These results demonstrated that a moderate fat formula diet with a high P/S ratio had a more favorable effect on serum lipid levels than various low fat formulas. Low fat conventional food diets should be studied in long-term controlled metabolic experiments before such diets are recommended to the general population for coronary heart disease or cancer prevention.