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.     

A new curvature technique calculation for surface tension contribution in PLIC-VOF method

The volume of fluid (VOF) methods have been used for numerous numerical simulations. Among these techniques used to define the moving interface, the piecewise linear interface reconstruction (PLIC-VOF) is one of the most accurate. A study of the superficial tension impact on two-phase flow with free surface is presented. A new method based on direct staggered grid is developped to include surface tension in PLIC-VOF. The new numerical curvature calculation method doesn't need smoothed colour function and leads to less “spurious current”. This technique is applied to the calculus of surface tension force in the case of the rise of air bubble in viscous liquid and the fall of liquid drop in the same liquid on free surface. Droplets, thin layer and capillarity waves are observed after the free surface rupture for different Bond number. The influence of surface tension calculus is then obvioused and when the drop hit the free surface, wavelets propagate toward the virtual boundaries imposed.     

Preparation of methanol oxidation electrocatalysts: ruthenium deposition on carbon-supported platinum nanoparticles

Methanol oxidation electrocatalysts were prepared from Ru electrochemical or spontaneous deposition on commercial-grade carbon-supported Pt nanoparticles (Pt-Vulcan XC72, E-TEK). The resulting Ru coverage was estimated by cyclic voltammetry in supporting electrolyte. The maximum electrocatalytic activity for methanol oxidation at room temperature was observed at lower Ru coverage for spontaneous deposition than for electrodeposition; _Ru 10% vs 20%, respectively. On the other hand, higher current densities for methanol oxidation were obtained in the case of electrodeposited Ru. These two results were related to the presence of non-reducible ruthenium oxides in the spontaneous deposit. The present work provides evidence that (i) efficient DMFC electrocatalysts can be achieved by Ru deposition on Pt nanoparticles, and (ii) formation of a PtRu alloy is not a required condition for effective methanol electrooxidation.     

An oxygen electrode for air-consuming proton exchange membrane fuel cells for transportation applications

Electrodes for air-driven PEMFCs for transport applications have been developed. The structure of the electrodes has been specifically adapted to run with air as oxidant under near atmospheric pressure; such electrodes can be manufactured using conventional industrial methods and be easily scaled up. The technology has been demonstrated on a 50 cm² electrode area, assembled together with a Nafion® 117 membrane. Electrodes with different platinum loading, namely 0.4 and 0.2 mg Pt cm^–2, have been the subject of long duration tests which show a slow degradation of the cell performance. With air as oxidant at 180 kPa absolute pressure, 80°C as cell temperature and Nafion® 117 as membrane, a power density of 350 mW cm^–2 has been obtained.     

Electrooxidation of methanol at platinum–ruthenium catalysts prepared from colloidal precursors: Atomic composition and temperature effects

The electrocatalytic oxidation of methanol was investigated on PtRu electrodes of different atomic compositions at several temperatures (from 25 to 110 °C). Very active catalyst nanoparticles supported on active carbon (Vulcan XC 72) were obtained using the colloidal synthesis developed by Bönnemann et al. [11], allowing easy variation of the atomic composition. These electrocatalysts were characterized by TEM, EDX and XRD; results indicate that they consist of platinum nanoparticles decorated by ruthenium. Methanol oxidation was studied as a function of composition, temperature and methanol concentration. Two effects were investigated: the effect of the working temperature and the effect of the atomic composition. It appeared that for lower methanol electrooxidation overvoltages, the best catalysts are ruthenium-rich, whereas at higher overvoltages the best one is the Pt + Ru (80:20)/C composition, irrespective of the working temperature, either in half-cell or in a single DMFC.     

Enhancement of the electrooxidation of ethanol on a Pt–PEM electrode modified by tin. Part I: Half cell study

The direct platinisation of a solid polymer electrolyte (Nafion^® membrane) was realized by chemical reduction of a platinum salt. The Pt–PEM electrodes thus obtained were modified by tin to improve the electrocatalytic activity towards the electrooxidation of ethanol. The Pt–PEM and Pt–Sn–PEM electrodes were characterized by TEM, EDX and XRD analysis, cyclic voltammetry, and their polarisation curves for the electrooxidation of ethanol were determined under quasisteady state conditions.     

Three-dimensional automated nanoparticle tracking using Mie scattering in an optical microscope

The forward scattering of light in a conventional inverted optical microscope by nanoparticles ranging in diameter from 10 to 50nm has been used to automatically and quantitatively identify and track their location in three-dimensions with a temporal resolution of 200ms. The standard deviation of the location of nominally stationary 50-nm-diameter nanoparticles was found to be about 50nm along the light path and about 5nm in the plane perpendicular to the light path. The method is based on oscillating the microscope objective along the light path using a piezo actuator and acquiring images with the condenser aperture closed to a minimum to enhance the effects of diffraction. Data processing in the time and spatial domains allowed the location of particles to be obtained automatically so that the technique has potential applications both in the processing of nanoparticles and in their use in a variety of fields including nanobiotechnology, pharmaceuticals and food processing where a simple optical microscope maybe preferred for a variety of reasons.     

The use of CFD modelling to optimise measurement of overflow rates in a downstream-controlled dual-overflow structure

The measurement of the flow through complex combined sewer overflow structures in the frame of automated monitoring remains difficult. In this paper, a methodology based on the use of computational fluid dynamics (CFD) modelling in order to improve the instrumentation of a downstream-controlled dual-overflow structure is presented. The dual-overflow structure is composed of two combined sewer overflows (CSOs) connected by a rectangular channel and controlled by a downstream gate located at the entry of the Meyzieu waste water treatment plant (close to Lyon, France). The analysis of the CFD results provides: (i) a better understanding of the interaction between the two CSOs--that means the hydraulic operation, the hydrodynamic behaviour, the backflow effect--and (ii) an ability to optimise the location of the water depth sensor. The measured water depth is used to assess the overflow rate by means of a numerical relationship. Uncertainties are also assessed.     

Experimental technique for reducing contact and background noise in voltage spectral density measurements

Electric noise measurements can give useful information on the conduction mechanisms and the dynamic behaviors of the charge carriers in new materials. However, it is well known that not all the electronic fluctuations are originated from the material itself, but some noise sources depend on the experimental procedures used for the measurements. In this article, an experimental technique to reduce "external" noise components, not associated with the bulk system, is presented. The proposed method is based on measurements of the voltage spectral density, using in sequence a four- and a two-probe technique. From the measurements it is possible to evaluate the contact and the background noise contributions and to recover the real spectral trace of the sample. The proposed procedure is demonstrated to be valid in spectral density measurements performed on La(0.7)Sr(0.3)MnO(3) thin films.     

A calibration protocol of a one-dimensional moving bed bioreactor (MBBR) dynamic model for nitrogen removal

This work suggests a procedure to correctly calibrate the parameters of a one-dimensional MBBR dynamic model in nitrification treatment. The study deals with the MBBR configuration with two reactors in series, one for carbon treatment and the other for nitrogen treatment. Because of the influence of the first reactor on the second one, the approach needs a specific calibration strategy. Firstly, a comparison between measured values and simulated ones obtained with default parameters has been carried out. Simulated values of filtered COD, NH(4)-N and dissolved oxygen are underestimated and nitrates are overestimated compared with observed data. Thus, nitrifying rate and oxygen transfer into the biofilm are overvalued. Secondly, a sensitivity analysis was carried out for parameters and for COD fractionation. It revealed three classes of sensitive parameters: physical, diffusional and kinetic. Then a calibration protocol of the MBBR dynamic model was proposed. It was successfully tested on data recorded at a pilot-scale plant and a calibrated set of values was obtained for four parameters: the maximum biofilm thickness, the detachment rate, the maximum autotrophic growth rate and the oxygen transfer rate.