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.     

Betriebsvereinbarung contra BDSG?

Ob Betriebsvereinbarungen im Sinne des § 4 Abs. 1 BDSG eine „andere Rechtsvorschrift” sind und damit die Regelungen des BDSG einschr?nken dürfen, geh?rt zu den Standardfragen des praktischen Arbeitnehmerdatenschutzes. Die Autoren befürworten eine weite betriebliche Regelungskompetenz, beschr?nken diese aber zum Schutz der Arbeitnehmer durch eine Reihe datenschutzrechtlicher Mindestanforderungen, die Betriebsvereinbarungen einzuhalten haben.     

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.     

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.     

The hot blow forming of AZ31 Mg sheet: Formability assessment and application development

The hot blow forming of magnesium sheet offers significant opportunity for forming complex, lightweight parts for automotive applications. This paper characterizes the elevated-temperature formability of AZ31 magnesium sheet materials and the effect of processing conditions on the performance of these materials. In addition, magnesium sheet application development at General Motors Corporation is reviewed.     

Simulation of Strength Distribution in Ground Ceramics by Incorporating Residual Stress Effect

Strength of ground ceramics may be affected by residual stress as well as surface flaws induced by grinding. Strength prediction for ground ceramics is convenient for mechanical design of ceramic components. In this article, a numerical procedure based on fracture mechanics was proposed to estimate strength distribution of ground ceramics by considering grinding-induced residual stress. Bending strength and residual stress of ground ceramics were measured for three grinding-conditions. By comparison of simulated results with experimental ones, it was revealed that strength characteristics in experiments were well simulated by using the proposed procedure.