Firms’ information system characteristics and management accounting adaptability

This study explores the relationship between the qualities of an information system and management accounting adaptability (MAA) and effectiveness in firms. Design/methodology/approach I develop and empirically test a model where the qualities of the information system and management accounting effectiveness are mediated by MAA. Findings Information system flexibility (ISF) and shared knowledge had a significant and positive correlation with MAA, which in turn had a positive and significant correlation with management accounting effectiveness. There was also a moderation effect of ISF on the correlation betweeen information system integration and MAA. Research implications Information system integration may not lead to management accounting stability, but the lack of flexibility of a system and a lack of cooperation between the stakeholders might lead to its stagnation. Practical implications Organizations are advised to implement solutions that are relatively flexible and modular, as well as encourage cooperation between stakeholders to fully leverage and improve the existing and future systems. Originality/value The study extends the discourse on the interaction between management accounting and information systems by exploring the role of a number of factors that drive MAA.

Kernel performance in meeting hard real-time system characteristics (the ARTOS real-time kernel)

Describes the design and implementation of an operating system kernel specifically designed to support real-time applications. It emphasises portability and aims to support state-of-the-art concepts in real-time programming. Discusses architectural aspects of the ARTOS kernel, and introduces new concepts on the areas of interrupt processing, scheduling, mutual exclusion and inter-task communication. Also explains the programming environment of ARTOS kernal and its task model, defines the real-time task states and system data structures and discusses exception handling mechanisms which are used to detect missed deadlines and take corrective action.

Substructuring approache in state space models for dynamic system parameters identification

In the recent decade, the request for structural health monitoring expertise increased exponentially in the United States. The aging issues that most of the transportation structures are experiencing can put in serious jeopardy the economic system of a region as well as of a country. At the same time, the monitoring of structures is a central topic of discussion in Europe, where the preservation of historical buildings has been addressed over the last four centuries. More recently, various concerns arose about security performance of civil structures after tragic events such the 9/11 or the 2011 Japan earthquake: engineers looks for a design able to resist exceptional loadings due to earthquakes, hurricanes and terrorist attacks. After events of such a kind, the assessment of the remaining life of the structure is at least as important as the initial performance design. Consequently, it appears very clear that the introduction of reliable and accessible damage assessment techniques is crucial for the localization of issues and for a correct and immediate rehabilitation. The System Identification is a branch of the more general Control Theory. In Civil Engineering, this field addresses the techniques needed to find mechanical characteristics as the stiffness or the mass starting from the signals captured by sensors. The objective of the Dynamic Structural Identification (DSI) is to define, starting from experimental measurements, the modal fundamental parameters of a generic structure in order to characterize, via a mathematical model, the dynamic behavior. The knowledge of these parameters is helpful in the Model Updating procedure, that permits to define corrected theoretical models through experimental validation. The main aim of this technique is to minimize the differences between the theoretical model results and in situ measurements of dynamic data. Therefore, the new model becomes a very effective control practice when it comes to rehabilitation of structures or damage assessment. The instrumentation of a whole structure is an unfeasible procedure sometimes because of the high cost involved or, sometimes, because it’s not possible to physically reach each point of the structure. Therefore, numerous scholars have been trying to address this problem. In general two are the main involved methods. Since the limited number of sensors, in a first case, it’s possible to gather time histories only for some locations, then to move the instruments to another location and replay the procedure. Otherwise, if the number of sensors is enough and the structure does not present a complicate geometry, it’s usually sufficient to detect only the principal first modes. This two problems are well presented in the works of Balsamo [1] for the application to a simple system and Jun [2] for the analysis of system with a limited number of sensors. Once the system identification has been carried, it is possible to access the actual system characteristics. A frequent practice is to create an updated FEM model and assess whether the structure fulfills or not the requested functions. Once again the objective of this work is to present a general methodology to analyze big structure using a limited number of instrumentation and at the same time, obtaining the most information about an identified structure without recalling methodologies of difficult interpretation. A general framework of the state space identification procedure via OKID/ERA algorithm is developed and implemented in Matlab. Then, some simple examples are proposed to highlight the principal characteristics and advantage of this methodology. A new algebraic manipulation for a prolific use of substructuring results is developed and implemented.

An Electromechanical Coupled Model of the Probe of a Scanning Fiber Imaging System

Thesis (Master's)--University of Washington, 2016-06

The impact of information technology on organizations: A study of enterprise resource planning system influences on job design and organizational culture

The primary purpose of this research is to study the linkage between perceived job design characteristics and information system environment characteristics before and after the replacement of a legacy information system with a new type of information system (referred to as an Enterprise Resource Planning or ERP system). A public state University implementing an academic version of an ERP system was selected for the study. Three survey instruments were used to examine the perception of the information system, the job characteristics, and the organizational culture before and after the system implementation. The research participants included two large departments resulting in a sample of 130 workers. Research questions were analyzed using multivariate procedures including factor analysis, path analysis, step-wise regression, and matched pair analysis. ^ Results indicated that the ERP system has introduced new elements into the working environment that has changed the perception of how the job design characteristics and organization culture dimensions are viewed by the workers. The understanding of how the perceived system characteristics align with an individual's perceived job design characteristics is supported by each of the system characteristics significantly correlated in the proposed direction. The stronger support of this relationship becomes visible in the causal flow of the effects seen in the path diagram and in the step-wise regression. The perceived job design characteristics aligning with dimensions of organizational culture are not as strong as the literature suggests. Although there are significant correlations between the job and culture variables, only one relationship can be seen in the causal flow. ^ This research has demonstrated that system characteristics of ERP do contribute to the perception of change in an organization and do support organizational culture behaviors and job characteristics. ^

Using Fiber Bragg Grating (FBG) sensors to measure vertical displacements of bridges : a preliminary study

In many bridges, vertical displacements are the most relevant parameter for monitoring in the both short and long term. However, it is difficult to measure vertical displacements of bridges and yet they are among the most important indicators of structural behaviour. Therefore, it prompts a need to develop a simple, inexpensive and yet more practical method to measure vertical displacements of bridges. With the development of fiber-optics technologies, fiber Bragg grating (FBG) sensors have been widely used in structural health monitoring. The advantages of these sensors over the conventional sensors include multiplexing capabilities, high sample rate, small size and electro magnetic interference (EMI) immunity. In this paper, methods of vertical displacement measurements of bridges are first reviewed. Then, FBG technology is briefly introduced including principle, sensing system, characteristics and different types of FBG sensors. Finally, the methodology of vertical displacement measurements using FBG sensors is presented and a trial test is described. It is concluded that using FBG sensors is feasible to measure vertical displacements of bridges. This method can be used to understand global behaviour of bridge‘s span and can further develop for structural health monitoring techniques such as damage detection.

Why not the best schools? What we have learned from outstanding schools around the world

Why not the Best Schools? offers a ten-point, ten-year plan for an education revolution that will result in the transformation of Australia’s schools. Expectations have been raised in Australia and comparable countries for an ‘education revolution’ that will secure success for all students in all settings. Such a revolution must ensure the alignment of educational outcomes, the skills required for a strong economy, and the needs of a harmonious society. Why not the Best Schools? goes beyond system characteristics to provide an in-depth account of how transformation occurs in schools. Fifty indicators are provided to help shape strategies for policy makers and practitioners in schools and school systems. Guidelines for leadership and governance ensure a future-focus for those who are determined to ensure that all students will succeed in the twentieth-first century. This book draws on a five-year study culminating in the International Project to Frame the Transformation of Schools conducted in Australia, China, England, Finland, the United States and Wales. The findings are consistent with the McKinsey & Company report on the world’s best performing school systems and those arising from OECD’s PISA.

Why not the best schools? [The series]

"Expectations have been raised in Australia and comparable countries for an 'education revolution' that will secure success for all students in all settings. Such a revolution must ensure the alignment of educational outcomes, the skills required for a strong economy, and the needs of a harmonious society. Why not the Best Schools? offers a ten-point, ten-year plan for an education revolution that will result in the transformation of Australia's schools. Why not the Best Schools? goes beyond system characteristics to provide an in-depth account of how transformation occurs in schools. Fifty indicators are provided to help shape strategies for policy makers and practitioners in schools and school systems. Guidelines for leadership and governance ensure a future-focus for those who are determined to ensure that all students will succeed in the twentieth-first century. This book draws on a five-year study culminating in the International Project to Frame the Transformation of Schools conducted in Australia, China, England, Finland, the United States and Wales. The findings are consistent with the McKinsey & Company report on the world's best performing school systems and those arising from OECD's PISA."--publisher website

Genotypic variation in seedling root architectural traits and implications for drought adaptation in wheat (Triticum aestivum L.)

Root system characteristics are of fundamental importance to soil exploration and below-ground resource acquisition. Root architectural traits determine the in situ space-filling properties of a root system or root architecture. The growth angle of root axes is a principal component of root system architecture that has been strongly associated with acquisition efficiency in many crop species. The aims of this study were to examine the extent of genotypic variability for the growth angle and number of seminal roots in 27 current Australian and 3 CIMMYT wheat (Triticum aestivum L.) genotypes, and to quantify using fractal analysis the root system architecture of a subset of wheat genotypes contrasting in drought tolerance and seminal root characteristics. The growth angle and number of seminal roots showed significant genotypic variation among the wheat genotypes with values ranging from 36 to 56 (degrees) and 3 to 5 (plant-1), respectively. Cluster analysis of wheat genotypes based on similarity in their seminal root characteristics resulted in four groups. The group composition reflected to some extent the genetic background and environmental adaptation of genotypes. Wheat cultivars grown widely in the Mediterranean environments of southern and western Australia generally had wider growth angle and lower number of seminal axes. In contrast, cultivars with superior performance on deep clay soils in the northern cropping region, such as SeriM82, Baxter, Babax, and Dharwar Dry exhibited a narrower angle of seminal axes. The wheat genotypes also showed significant variation in fractal dimension (D). The D values calculated for the individual segments of each root system suggested that, compared to the standard cultivar Hartog, the drought-tolerant genotypes adapted to the northern region tended to distribute relatively more roots in the soil volume directly underneath the plant. These findings suggest that wheat root system architecture is closely linked to the angle of seminal root axes at the seedling stage. The implications of genotypic variation in the seminal root characteristics and fractal dimension for specific adaptation to drought environment types are discussed with emphasis on the possible exploitation of root architectural traits in breeding for improved wheat cultivars for water-limited environments.

The role of root architectural traits in adaptation of wheat to water-limited environments

Better understanding of root system structure and function is critical to crop improvement in water-limited environments. The aims of this study were to examine root system characteristics of two wheat genotypes contrasting in tolerance to water limitation and to assess the functional implications on adaptation to water-limited environments of any differences found. The drought tolerant barley variety, Mackay, was also included to allow inter-species comparison. Single plants were grown in large, soil-filled root-observation chambers. Root growth was monitored by digital imaging and water extraction was measured. Root architecture differed markedly among the genotypes. The drought-tolerant wheat (cv. SeriM82) had a compact root system, while roots of barley cv. Mackay occupied the largest soil volume. Relative to the standard wheat variety (Hartog), SeriM82 had a more uniform rooting pattern and greater root length at depth. Despite the more compact root architecture of SeriM82, total water extracted did not differ between wheat genotypes. To quantify the value of these adaptive traits, a simulation analysis was conducted with the cropping system model APSIM, for a wide range of environments in southern Queensland, Australia. The analysis indicated a mean relative yield benefit of 14.5% in water-deficit seasons. Each additional millimetre of water extracted during grain filling generated an extra 55 kg ha-1 of grain yield. The functional implications of root traits on temporal patterns and total amount of water capture, and their importance in crop adaptation to specific water-limited environments, are discussed.

Executing Long-running Multi-component Applications on Batch Grids

Computational grids are increasingly being used for executing large multi-component scientific applications. The most widely reported advantages of application execution on grids are the performance benefits, in terms of speeds, problem sizes or quality of solutions, due to increased number of processors. We explore the possibility of improved performance on grids without increasing the application’s processor space. For this, we consider grids with multiple batch systems. We explore the challenges involved in and the advantages of executing long-running multi-component applications on multiple batch sites with a popular multi-component climate simulation application, CCSM, as the motivation.We have performed extensive simulation studies to estimate the single and multi-site execution rates of the applications for different system characteristics.Our experiments show that in many cases, multiple batch executions can have better execution rates than a single site execution.

An insight into real-time performance assessment of a building integrated photovoltaic (BIPV) installation in Bangalore (India)

Building integrated photovoltaic (BIPV) applications are gaining widespread popularity. The performance of any given BIPV system is dependent on prevalent meteorological factors, site conditions and system characteristics. Investigations pertaining to the performance assessment of photovoltaic (PV) systems are generally confined to either controlled environment-chambers or computer-based simulation studies. Such investigations fall short of providing a realistic insight into how a PV system actually performs real-time. Solar radiation and the PV cell temperature are amongst the most crucial parameters affecting PV output. The current paper deals with the real-time performance assessment of a recently commissioned 5.25 kW, BIPV system installed at the Center for Sustainable Technologies, Indian Institute of Science, Bangalore. The overall average system efficiency was found to be 6% for the period May 2011-April 2012. This paper provides a critical appraisal of PV system performance based on ground realities, particularly characteristic to tropical (moderate) regions such as Bangalore, India. (C) 2013 International Energy Initiative. Published by Elsevier Inc. All rights reserved.

Guidelines for evaluating the ease of reconfiguration of manufacturing systems

This paper presents guidelines for evaluating the ease of reconfiguration of manufacturing systems. Based reconfigurability measurement tools proposed in the past [1], [2]and a reconfiguration process model, the paper proposes a method that can be used to assess different system characteristics. After the guideline is presented, an example of how the method can be applied to a batch processing system is given. It is found that the proposed method can be applied to batch processing systems based on ISA S88 batch server commercial software. ©2008 IEEE.