The impact of enterprise resource planning systems on management accounting : an Australian study

Information technology is significantly changing the operating practices of an increasing number of companies globally. These developments have important implications for the accounting profession and in particular accounting practices in the twenty-first century. This study examines the development of enterprise resource planning (ERP) systems as a means of illustrating how changes in information technology allows all systems in a company to be linked to manage operations holistically.

The study investigates the change in accounting systems using a sample of Australian companies with emphasis on the adoption of ERP systems including the potential impact of ERP on capital budgeting processes. The results show that ERP systems are changing management accounting practices, although at this stage, the impact on capital budgeting techniques appears to be limited. The findings contribute to the emerging body of literature on the development of ERP systems and its impact on management accounting teaching and research.

Seasonal storage for solar thermal systems in Australia?

Seasonal storage systems have been operating in various European countries since 1985. Combined with solar collectors, these systems are known as ‘central solar heating plants with seasonal storage’ (CSHPSS). While these systems have been shown to be technically feasible, their cost is still too high to make them competitive with fossil fuels.

In Australia, we have quite different conditions to those countries where CSHPSS have been trialled. In general, we experience higher radiation levels, ambient temperatures and cooling loads. Our heating loads and energy prices are also usually lower. As a result, any evaluation of CSPSS operating in a European context may not be valid for Australian conditions. To the authors’ knowledge, no evaluation of these systems has been carried out for Australia.

This paper therefore attempts an initial assessment of these systems and their viability for Australia. The paper first describes the various types of CSHPSS and then reviews their current status. The performance of one type of CSHPSS operating in several locations of Australia has been predicted using a TRNSYS model. The simulations indicated that the design guidelines for Europe are inappropriate for Australia and would result in greatly over-sized systems.

An indication of the financial viability of the system was determined by calculating a simple payback period for a variety of fossil fuels. This type of seasonal storage systems appears to be financially attractive in areas of southern Australia where the solar system is displacing LPG.

Simulation of the solar adsorption refrigeration operating at near atmospheric pressure

To solve the leaking problem faced by current vacuum adsorption refrigeration systems, the authors have carried out a series of studies on the concept of raising the system's pressure to around atmospheric pressure with an inert gas (eg. Helium) as the pressure-adjusting agent. This paper presents the simulation of the performance oj the activated carbon-methanol adsorption refrigeration operating at near atmospheric pressure powered by solar energy. This simulation can be refereed in the prototype design.

Analytical interconnection networks model for multi-cluster computing systems

This paper addresses the problem of interconnection networks performance modeling of large-scale distributed systems with emphases on multi-cluster computing systems. The study of interconnection networks is important because the overall performance of a distributed system is often critically hinged on the effectiveness of its interconnection network. We present an analytical model that considers stochastic quantities as well as processor heterogeneity of the target system. The model is validated through comprehensive simulation, which demonstrates that the proposed model exhibits a good degree of accuracy for various system sizes and under different operating conditions.

Analytical modeling of communication latency in multi-cluster systems

This paper addresses the problem of performance modeling of large-scale distributed systems with emphasis on communication networks in heterogeneous multi-cluster systems. The study of interconnection networks is important because the overall performance of a distributed system is often critically hinged on the effectiveness of this part. We present an analytical model to predict message latency in multi-cluster systems in the presence of processor heterogeneity. The model is validated through comprehensive simulation, which demonstrates that the proposed model exhibits a good degree of accuracy for various system sizes and under different operating conditions.

Simulation-based input loading condition optimisation of airport baggage handling systems

Scheduling check-in station operations are a challenging problem within airport systems. Prior to determining check-in resource schedules, an important step is to estimate the Baggage Handling System (BHS) operating capacity under non-stationary conditions. This ensures that check-in stations are not overloaded with bags, which would adversely affect the system and cause cascade stops and blockages. Cascading blockages can potentially lead to a poor level of service and in worst scenario a customer may depart without their bags. This paper presents an empirical study of a multiobjective problem within a BHS system. The goal is to estimate near optimal input operating conditions, such that no blockages occurs at check-in stations, while minimising the baggage travel time and maximising the throughput performance measures. We provide a practical hybrid simulation and binary search technique to determine a near optimal input throughput operating condition. The algorithm generates capacity constraint information that may be used by a scheduler to plan check-in operations based on flight arrival schedules.

Management control systems use, organisational capabilities and performance in universities: application of the resource-based view

Invoking the resource-based view (RBV), this study investigates relationships between management control systems (MCSs) use, including information use from performance measurement systems (PMSs), and organisational capabilities in the context of academic units of Australian universities. Increased competition and attention to distinctive capabilities amongst universities, particularly at their strategic operating unit level of Schools 1, provides the setting for application of this theoretic perspective. The objective of this study is to model various relationships between diagnostic and interactive use of MCSs, attention given to centrally-imposed and discretionary types of PMS information, the strength of capabilities of the academic unit and, in turn, performance of the academic units. This objective is investigated using a field survey in which a mail survey instrument is administered to a census of all Heads of Schools in all 39 universities in Australia. Valid responses were received from 166 Heads. Principal components factor analysis finds that Heads conceived capabilities of their unit in functional dimensions, not in generic dimensions as found in prior literature; Heads also considered performance measures in terms of their importance (critical or discretionary) rather than type (financial versus non-financial). Partial least-squares analysis is then used for path modelling, and several significant results are obtained. Highlights are that diagnostic MCS use and centrally-imposed performance measures, i.e., key performance indicators, but not interactive MCS use or discretionary performance measures, significantly relate to some or all of the strength of capabilities in the fields of teaching, research and networking, and in turn indirectly relate to performance of the academic units. The findings have practical implications for styles of control systems use; focus on selected key performance measures; and development of organisational capabilities for achievement of superior performance by academic schools in universities.

On Operating Strategies of the Fuzzy Artmap Neural Network: A Comparative Study

In this paper, the effectiveness of three different operating strategies applied to the Fuzzy ARTMAP (FAM) neural network in pattern classification tasks is analyzed and compared. Three types of FAM, namely average FAM, voting FAM, and ordered FAM, are formed for experimentation. In average FAM, a pool of the FAM networks is trained using random sequences of input patterns, and the performance metrics from multiple networks are averaged. In voting FAM, predictions from a number of FAM networks are combined using the majority-voting scheme to reach a final output. In ordered FAM, a pre-processing procedure known as the ordering algorithm is employed to identify a fixed sequence of input patterns for training the FAM network. Three medical data sets are employed to evaluate the performances of these three types of FAM. The results are analyzed and compared with those from other learning systems. Bootstrapping has also been used to analyze and quantify the results statistically. [ABSTRACT FROM AUTHOR].

Managerial share ownership and operating performance : do independent and executive directors have different incentives?

We investigate the relationship between managerial share ownership (MSO) and earnings as a measure of operating performance in Australia. To mitigate potential earnings management, we also use discretionary accrual adjusted earnings as an alternative measure of performance. We document a negative relation between MSO and performance followed by a positive relation. We suggest that these unique results are an artefact of certain Australian institutional features and imply that the ownership–performance relation is context-specific, with the wider corporate governance systems influencing the theorised incentive effects. We also posit that executive directors and independent directors have different ownership–performance incentives. Our results are consistent with this proposition and suggest that independent directors may be immune to the theorised incentive alignment or entrenchment effects associated with share ownership.

Towards an improved understanding of knowledge dynamics in integrated coastal zone management: a knowledge systems framework

Integrated coastal zone management (ICZM) is a complex undertaking that draws on a range of biophysical and social science disciplines, and involves a wide range of stakeholders operating through multiple processes, and crossing various levels  Conceptually, this means that ICZM represents a significant challenge in terms of improving the way in which different disciplinary ‘knowledges’ and different forms of knowledge (scientific, managerial, lay, and indigenous) inform decision making. Depending upon the circumstances, ICZM may be constrained by different knowledge deficits, including: uncertainty; science - policy gaps; and the ‘filtering’ of particular forms of knowledge relative to others. As a means for making sense of these knowledge dynamics, this paper considers the concept of knowledge systems and its potential for improving understanding of coastal management processes. The potential insights that can be gained from four analytical approaches (stakeholder, institutional, network, and discourse analysis) are then discussed, and used to develop an analytical framework for investigating coastal knowledge dynamics, which is based upon a generic coastal knowledge system and associated research questions. Finally, the utility of this framework is illustrated using a case study that examines the knowledge dynamics associated with debates about the establishment of marine protected areas in Victoria, Australia.

Sizing solar home systems for optimal development impact

The paper compares the development impact of three different sized solar home systems (SHS) (10, 40 and 80 Wp) installed in rural East Timor. It describes research aimed to determine whether the higher cost of the larger systems was justified by additional household benefits. To assess the development impact of these different sizes of SHS the research used a combination of participatory and quantitative tools. Participatory exercises were conducted with seventy-seven small groups of SHS users in twenty-four rural communities and supplemented with a household survey of 195 SHS users.

The combined results of these evaluation processes enabled the three sizes of SHS to be compared for two types of benefits—those associated with carrying out important household tasks and attributes of SHS which were advantageous compared to the use of non-electric lighting sources. The research findings showed that the small, 10 Wp SHS provided much of the development impact of the larger systems. It suggests three significant implications for the design of SHS programs in contexts such as East Timor: provide more small systems rather than fewer large ones; provide lighting in the kitchen wherever possible; and carefully match SHS operating costs to the incomes of rural users.

Robust nonlinear controller design for three-phase grid-connected photovoltaic systems under structured uncertainties

This paper presents a robust nonlinear controller design for a three-phase grid-connected photovoltaic (PV) system to control the current injected into the grid and the dc-link voltage for extracting maximum power from PV units. The controller is designed based on the partial feedback linearization approach, and the robustness of the proposed control scheme is ensured by considering structured uncertainties within the PV system model. An approach for modeling the uncertainties through the satisfaction of matching conditions is provided. The superiority of the proposed robust controller is demonstrated on a test system through simulation results under different system contingencies along with changes in atmospheric conditions. From the simulation results, it is evident that the robust controller provides excellent performance under various operating conditions. © 2014 IEEE.

Analysis of operating environments: A diagnostic model for linking science, society and policy for sustainability

Through analysis of the dynamics between science and decision-making, we argue that diagnosing fit-for purpose approaches to linking science and decision-making may be possible. Such diagnosis should enable identification of appropriate processes, institutions, objects (e.g. tools, information products) and relationships that can facilitate outcomes. We begin the paper by unsettling the traditional constructions that science must distance itself from debates about values and what is at stake, and so from policy making. Then, drawing from mixed methods case studies in coastal South-eastern Australia, we describe how scientific research has had a bearing on decisions affecting society and the environment. These analyses suggest that the willingness and capacity of research organisations, programmes or projects to actively reflect on and participate in the evolution of the 'operating environment' for their research is integral to their ability to inform outcomes through science. © 2014 Elsevier Ltd.

Uses of management control and performance measurement systems by Deans and Heads in Australian universities: their effects on research, teaching and networking capabilities

Invoking a resource-based view (RBV), this study investigates relationships between management control systems (MCSs) use, including information use from performance measurement systems (PMSs), and organisational capabilities in the context of academic units of Australian universities. Increased competition and attention to distinctive capabilities amongst universities, particularly at their strategic operating unit level of a Faculty1 or School2, provides the setting for application of this theoretic perspective. Based on a questionnaire survey of all Faculty Deans and Heads of Schools in all 39 universities in Australia, evidence is provided on relationships between diagnostic and interactive use of MCSs, attention given to imposed and discretionary types of PMS information, the strength of capabilities of the academic unit and, in turn, overall performance of the academic unit. Highlights of findings are that Heads/Deans conceived capabilities of their unit in functional dimensions, not in generic dimensions as found in prior literature; interactive MCS use and imposed performance measures, respectively, direct relate to several types of capabilities and indirectly to performance of the academic unit, but diagnostic MCS use does not. The findings have practical implications for styles of control systems use and performance information use by management in universities.

EEG signal classification for BCI applications by wavelets and interval type-2 fuzzy logic systems

The nonlinear, noisy and outlier characteristics of electroencephalography (EEG) signals inspire the employment of fuzzy logic due to its power to handle uncertainty. This paper introduces an approach to classify motor imagery EEG signals using an interval type-2 fuzzy logic system (IT2FLS) in a combination with wavelet transformation. Wavelet coefficients are ranked based on the statistics of the receiver operating characteristic curve criterion. The most informative coefficients serve as inputs to the IT2FLS for the classification task. Two benchmark datasets, named Ia and Ib, downloaded from the brain-computer interface (BCI) competition II, are employed for the experiments. Classification performance is evaluated using accuracy, sensitivity, specificity and F-measure. Widely-used classifiers, including feedforward neural network, support vector machine, k-nearest neighbours, AdaBoost and adaptive neuro-fuzzy inference system, are also implemented for comparisons. The wavelet-IT2FLS method considerably dominates the comparable classifiers on both datasets, and outperforms the best performance on the Ia and Ib datasets reported in the BCI competition II by 1.40% and 2.27% respectively. The proposed approach yields great accuracy and requires low computational cost, which can be applied to a real-time BCI system for motor imagery data analysis.