"Action at a distance":accounting inscriptions and the reporting of episodes of clinical care

This paper reports on an aspect of the implementation of a sophisticated system of Casemix Budgeting within a large public hospital in New Zealand. The paper examines the role of accounting inscription in supporting a system of “remote” management control effected through the Finance function at the hospital. The paper provides detailed description and analysis of part of the casemix technology in use at the research site. The implementation of clinical budgeting through the Transition casemix system will be examined by describing an aspect of the casemix system in detail. The design and use of management reporting is described. Reporting to different levels of management and for differing parts of the organisation are discussed with particular emphasis on the adoption of traditional analysis of costs using standard costing and variance analysis techniques.

Inscribing the organization:representations in dispute between accounting and production

This paper assumes that a primary function of management accounting is the representation of "accounting facts" for purposes such as organizational control. Accountants are able to offer conventional techniques of control, such as standard costing, as a consequence of their ability to deploy accounting representations within managerial and economic models of organizational processes. Accounting competes, at times, with other 'professional' groups, such as production planning or quality management people, in this role of representing the organization to management. The paper develops its arguments around a case illustration of cost accounting set in a low technology manufacturing environment. The research relates to a case organization in which accountants are attempting to establish the reliability of accounting inscriptions of a simple manufacturing process. The case research focuses on the documents, the inscriptions that vie for managements' attention. It is these sometimes messy and inaccurate representations which enable control of complex and heterogeneous activities at a distance. At the end of our site visits we observe quality management systems in the ascendancy over the accountants' standard costing systems. © 2006 Elsevier Ltd. All rights reserved.

Sensing properties of femtosecond laser-inscribed long period gratings in photonic crystal fiber

The use of near infrared, high intensity femtosecond laser pulses for the inscription of long period fiber gratings in photonic crystal fiber is reported. The formation of grating structures in photonic crystal fiber is complicated by the fiber structure that allows wave-guidance but that impairs and scatters the femtosecond inscription beam. The effects of symmetric and asymmetric femtosecond laser inscriptions are compared and the polarization characteristics of long period gratings and their responses to external perturbations are reported.

Sensing properties of femtosecond laser-inscribed long period gratings in photonic crystal fiber

The use of near infrared, high intensity femtosecond laser pulses for the inscription of long period fiber gratings in photonic crystal fiber is reported. The formation of grating structures in photonic crystal fiber is complicated by the fiber structure that allows wave-guidance but that impairs and scatters the femtosecond inscription beam. The effects of symmetric and asymmetric femtosecond laser inscriptions are compared and the polarization characteristics of long period gratings and their responses to external perturbations are reported.

Fabrication of surface nanoscale axial photonics structures with a femtosecond laser

Surface nanoscale axial photonics (SNAP) structures are fabricated with a femtosecond laser for the first time, to the best of our knowledge. The inscriptions introduced by the laser pressurize the fiber and cause its nanoscale effective radius variation. We demonstrate the subangstrom precise fabrication of individual and coupled SNAP microresonators having the effective radius variation of several nanometers. Our results pave the way to a novel ultraprecise SNAP fabrication technology based on the femtosecond laser inscription.