Avoiding measurement dogma:a response to Rossiter

Purpose – This paper aims to respond to John Rossiter's call for a “Marketing measurement revolution” in the current issue of EJM, as well as providing broader comment on Rossiter's C-OAR-SE framework, and measurement practice in marketing in general. Design/methodology/approach – The paper is purely theoretical, based on interpretation of measurement theory. Findings – The authors find that much of Rossiter's diagnosis of the problems facing measurement practice in marketing and social science is highly relevant. However, the authors find themselves opposed to the revolution advocated by Rossiter. Research limitations/implications – The paper presents a comment based on interpretation of measurement theory and observation of practices in marketing and social science. As such, the interpretation is itself open to disagreement. Practical implications – There are implications for those outside academia who wish to use measures derived from academic work as well as to derive their own measures of key marketing and other social variables. Originality/value – This paper is one of the few to explicitly respond to the C-OAR-SE framework proposed by Rossiter, and presents a number of points critical to good measurement theory and practice, which appear to remain underdeveloped in marketing and social science.

Experimental measurement of switched reluctance motor non-linear characteristics

For a Switched Reluctance Motor (SRM), the flux linkage characteristic is the most basic magnetic characteristic, and many other quantities, including the incremental inductance, back emf, and electromagnetic torque can be determined indirectly from it. In this paper, two methods of measuring the flux linkage profile of an SRM from the phase winding voltage and current measurements, with and without rotor locking devices, are presented. Torque, incremental inductance and back emf characteristics of the SRM are then obtained from the flux linkage measurements. The torque of the SRM is also measured directly as a comparison, and the closeness of the calculated and directly measured torque curves suggests the validity of the method to obtain the SRM torque, incremental inductance and back emf profiles from the flux linkage measurements. © 2013 IEEE.

Review of the application of flexible, measurement-assisted assembly technology in aircraft manufacturing

Aircraft assembly is the most important part of aircraft manufacturing. A large number of assembly fixtures must be used to ensure the assembly accuracy in the aircraft assembly process. Traditional fixed assembly fixture could not satisfy the change of the aircraft types, so the digital flexible assembly fixture was developed and was gradually applied in the aircraft assembly. Digital flexible assembly technology has also become one of the research directions in the field of aircraft manufacturing. The aircraft flexible assembly can be divided into three assembly stages that include component-level flexible assembly, large component-level flexible assembly, and large components alignment and joining. This article introduces the architecture of flexible assembly systems and the principles of three types of flexible assembly fixtures. The key technologies of the digital flexible assembly are also discussed. The digital metrology system provides the basis for the accurate digital flexible assembly. Aircraft flexible assembly systems mainly use laser tracking metrology systems and indoor Global Positioning System metrology systems. With the development of flexible assembly technology, the digital flexible assembly system will be widely used in current aircraft manufacturing.

Mérés és értékelés a számvitelben (Measurement and evaluation in the accounting)

A cikk kiindulópontja az a tény, hogy a számvitel, azon belül is a pénzügyi beszámolás alapvető feladata döntésekhez hasznosítható információk nyújtása a vállalkozásokkal kapcsolatba kerülő érintettek számára. A gazdasági jelenségek leképezése, számviteli transzformációja során létrejövő adatok információként való hasznosításának feltétele, hogy a pénzügyi kimutatások felhasználói tisztában legyenek a leképezés mögöttes feltételezéseivel. A cikk első része a mérés általános definíciójából kiindulva mutatja be a számviteli mérés és értékelés fogalmát, ezek összefüggését, alapvető jellemzőit. Ezt követően a pénzügyi beszámolásban jelenleg érvényesülő értékelési keretrendszert vázolja fel a nemzetközi (IFRS), illetve a magyar szabályozásból kiindulva. A cikk harmadik része a szabályozás mögött meghúzódó elméleti összefüggéseket vizsgálja, kitérve a számviteli mérés és a pénzügyi teljesítmény (jövedelem) kapcsolatára, valamint bemutatja és értékeli a számviteli méréssel kapcsolatos főbb kritikákat. ____ One of the central problems of accounting theory and accounting regulation is accounting valuation, accounting as a value assignment aspect of the representation of economic phenomena. The first part of the article, setting out from the general concept of measurement, introduces the concepts of measurement and valuation as applied in accounting, describing their interconnections and basic characteristics. Following this, based on the international (IFRS) and Hungarian regulations, the paper sketches the current valuation framework used in financial reporting. The third part of the article analyses the theoretical background of the effective regulation, while also covering the connection of accounting measurement and financial performance (income), and finally it presents and evaluates the main elements of criticism concerning measurement in accounting.

Ionized cluster beam deposition: Modeling, cluster size measurement and applications

Clusters are aggregations of atoms or molecules, generally intermediate in size between individual atoms and aggregates that are large enough to be called bulk matter. Clusters can also be called nanoparticles, because their size is on the order of nanometers or tens of nanometers. A new field has begun to take shape called nanostructured materials which takes advantage of these atom clusters. The ultra-small size of building blocks leads to dramatically different properties and it is anticipated that such atomically engineered materials will be able to be tailored to perform as no previous material could.^ The idea of ionized cluster beam (ICB) thin film deposition technique was first proposed by Takagi in 1972. It was based upon using a supersonic jet source to produce, ionize and accelerate beams of atomic clusters onto substrates in a vacuum environment. Conditions for formation of cluster beams suitable for thin film deposition have only recently been established following twenty years of effort. Zinc clusters over 1,000 atoms in average size have been synthesized both in our lab and that of Gspann. More recently, other methods of synthesizing clusters and nanoparticles, using different types of cluster sources, have come under development.^ In this work, we studied different aspects of nanoparticle beams. The work includes refinement of a model of the cluster formation mechanism, development of a new real-time, in situ cluster size measurement method, and study of the use of ICB in the fabrication of semiconductor devices.^ The formation process of the vaporized-metal cluster beam was simulated and investigated using classical nucleation theory and one dimensional gas flow equations. Zinc cluster sizes predicted at the nozzle exit are in good quantitative agreement with experimental results in our laboratory.^ A novel in situ real-time mass, energy and velocity measurement apparatus has been designed, built and tested. This small size time-of-flight mass spectrometer is suitable to be used in our cluster deposition systems and does not suffer from problems related to other methods of cluster size measurement like: requirement for specialized ionizing lasers, inductive electrical or electromagnetic coupling, dependency on the assumption of homogeneous nucleation, limits on the size measurement and non real-time capability. Measured ion energies using the electrostatic energy analyzer are in good accordance with values obtained from computer simulation. The velocity (v) is measured by pulsing the cluster beam and measuring the time of delay between the pulse and analyzer output current. The mass of a particle is calculated from m = (2E/v$\sp2).$ The error in the measured value of background gas mass is on the order of 28% of the mass of one N$\sb2$ molecule which is negligible for the measurement of large size clusters. This resolution in cluster size measurement is very acceptable for our purposes.^ Selective area deposition onto conducting patterns overlying insulating substrates was demonstrated using intense, fully-ionized cluster beams. Parameters influencing the selectivity are ion energy, repelling voltage, the ratio of the conductor to insulator dimension, and substrate thickness. ^

Table 2: Stream flow measurement at the gauge station Vernagtbach

From 1974 to 1982 repeated tracer tests using fluorescent dyes were carried out in the highly glaciated drainage basin of Vernagtbach. These tests enabled the quantitative determination of the runoff in the forefield of the Vernagtferner, the calculation of travel times of the stream water and estimations of the relative contributions to the entire runoff originating from individual streams. In addition, tracer tests were carried out in the firn area of the glacier resulting in data concerning the storage and travel time of meltwater inside the glacier.

Comprehensive Characterization of Measurement Data Gathered by the Pressure Tube to Calandria Tube Gap Probe

Multi-frequency eddy current measurements are employed in estimating pressure tube (PT) to calandria tube (CT) gap in CANDU fuel channels, a critical inspection activity required to ensure fitness for service of fuel channels. In this thesis, a comprehensive characterization of eddy current gap data is laid out, in order to extract further information on fuel channel condition, and to identify generalized applications for multi-frequency eddy current data. A surface profiling technique, generalizable to multiple probe and conductive material configurations has been developed. This technique has allowed for identification of various pressure tube artefacts, has been independently validated (using ultrasonic measurements), and has been deployed and commissioned at Ontario Power Generation. Dodd and Deeds solutions to the electromagnetic boundary value problem associated with the PT to CT gap probe configuration were experimentally validated for amplitude response to changes in gap. Using the validated Dodd and Deeds solutions, principal components analysis (PCA) has been employed to identify independence and redundancies in multi-frequency eddy current data. This has allowed for an enhanced visualization of factors affecting gap measurement. Results of the PCA of simulation data are consistent with the skin depth equation, and are validated against PCA of physical experiments. Finally, compressed data acquisition has been realized, allowing faster data acquisition for multi-frequency eddy current systems with hardware limitations, and is generalizable to other applications where real time acquisition of large data sets is prohibitive.

Numerical Modelling of Eddy Current Probes for CANDU® Fuel Channel Inspection

Multi-frequency Eddy Current (EC) inspection with a transmit-receive probe (two horizontally offset coils) is used to monitor the Pressure Tube (PT) to Calandria Tube (CT) gap of CANDU® fuel channels. Accurate gap measurements are crucial to ensure fitness of service; however, variations in probe liftoff, PT electrical resistivity, and PT wall thickness can generate systematic measurement errors. Validated mathematical models of the EC probe are very useful for data interpretation, and may improve the gap measurement under inspection conditions where these parameters vary. As a first step, exact solutions for the electromagnetic response of a transmit-receive coil pair situated above two parallel plates separated by an air gap were developed. This model was validated against experimental data with flat-plate samples. Finite element method models revealed that this geometrical approximation could not accurately match experimental data with real tubes, so analytical solutions for the probe in a double-walled pipe (the CANDU® fuel channel geometry) were generated using the Second-Order Vector Potential (SOVP) formalism. All electromagnetic coupling coefficients arising from the probe, and the layered conductors were determined and substituted into Kirchhoff’s circuit equations for the calculation of the pickup coil signal. The flat-plate model was used as a basis for an Inverse Algorithm (IA) to simultaneously extract the relevant experimental parameters from EC data. The IA was validated over a large range of second layer plate resistivities (1.7 to 174 µΩ∙cm), plate wall thickness (~1 to 4.9 mm), probe liftoff (~2 mm to 8 mm), and plate-to plate gap (~0 mm to 13 mm). The IA achieved a relative error of less than 6% for the extracted FP resistivity and an accuracy of ±0.1 mm for the LO measurement. The IA was able to achieve a plate gap measurement with an accuracy of less than ±0.7 mm error over a ~2.4 mm to 7.5 mm probe liftoff and ±0.3 mm at nominal liftoff (2.42±0.05 mm), providing confidence in the general validity of the algorithm. This demonstrates the potential of using an analytical model to extract variable parameters that may affect the gap measurement accuracy.

Measurement of electromagnetic pulses generated during interactions of high power lasers with solid targets

A target irradiated with a high power laser pulse, blows off a large amount of charge and as a consequence the target itself becomes a generator of electromagnetic pulses (EMP) owing to high return current flowing to the ground through the target holder. The first measurement of the magnetic field induced by the neutralizing current reaching a value of a few kA was performed with the use of an inductive target probe at the PALS Laser Facility (Cikhardt et al. Rev. Sci. Instrum. 85 (2014) 103507). A full description of EMP generation should contain information on the spatial distribution and temporal variation of the electromagnetic field inside and outside of the interaction chamber. For this reason, we consider the interaction chamber as a resonant cavity in which different modes of EMP oscillate for hundreds of nanoseconds, until the EMP is transmitted outside through the glass windows and EM waves are attenuated. Since the experimental determination of the electromagnetic field distribution is limited by the number of employed antennas, a mapping of the electromagnetic field has to be integrated with numerical simulations. Thus, this work reports on a detailed numerical mapping of the electromagnetic field inside the interaction chamber at the PALS Laser Facility (covering a frequency spectrum from 100 MHz to 3 GHz) using the commercial code COMSOL Multiphysics 5.2. Moreover we carried out a comparison of the EMP generated in the parallelepiped-like interaction chamber used in the Vulcan Petawatt Laser Facility at the Rutherford Appleton Laboratory, against that produced in the spherical interaction chamber of PALS.

Hospitality Management Accounting: Current Problems and Future Opportunities

This paper discusses areas for future research opportunities by addressing accounting issues faced by management accountants practicing in hospitality organizations. Specifically, the article focuses on the use of the uniform system of accounts by operating properties, the usefulness of allocating support costs to operated departments, extending our understanding of operating costs and performance measurement systems and the certification of practicing accountants.

Looking for a road to get out for poverty. Is the current allocation of public spending on education in Colombia helping?

This paper presents a methodology to explore the impact on poverty of the public spending on education. The methodology consists of two approaches: Benefit Incidence Analysis (BIA) and behavioral approach. BIA considers the cost and use of the educational service, and the distribution of the benefits among groups of income. Regarding the behavioral approach, we use a Probit model of schooling attendance, in order to determinethe influence of public spending on the probability for thepoor to attend the school. As a complement, a measurement of targeting errors in the allocation of public spending is included in the methodology.

Swath bathymetry using phase difference: Theoretical analysis of acoustical measurement precision

The phase difference principle is widely applied nowadays to sonar systems used for sea floor bathymetry, The apparent angle of a target point is obtained from the phase difference measured between two close receiving arrays. Here we study the influence of the phase difference estimation errors caused by the physical structure of the backscattered signals. It is shown that, under certain current conditions, beyond the commonly considered effects of additive external noise and baseline decorrelation, the processing may be affected by the shifting footprint effect: this is due to the fact that the two interferometer receivers get simultaneous echo contributions coming from slightly shifted seabed parts, which results in a degradation of the signal coherence and, hence, of the phase difference measurement. This geometrical effect is described analytically and checked with numerical simulations, both for square- and sine-shaped signal envelopes. Its relative influence depends on the geometrical configuration and receiver spacing; it may be prevalent in practical cases associated with bathymetric sonars. The cases of square and smooth signal envelopes are both considered. The measurements close to nadir, which are known to be especially difficult with interferometry systems, are addressed in particular.

Quantitative measurement using scanning thermal microscopy

This thesis reports on the development of quantitative measurement using micromachined scanning thermal microscopy (SThM) probes. These thermal probes employ a resistive element at their end, which can be used in passive or active modes. With the help of a review of SThM, the current issues and potentials associated with this technique are revealed. As a consequence of this understanding, several experimental and theoretical methods are discussed, which expand our understanding of these probes. The whole thesis can be summarized into three parts, one focusing on the thermal probe, one on probe-sample thermal interactions, and the third on heat transfer within the sample. In the first part, a series of experiments are demonstrated, aimed at characterizing the probe in its electrical and thermal properties, benefiting advanced probe design, and laying a fundamental base for quantifying the temperature of the probe. The second part focuses on two artifacts observed during the thermal scans – one induced by topography and the other by air conduction. Correspondingly, two devices, probing these artifacts, are developed. A topography-free sample, utilizing a pattern transfer technique, minimises topography-related artifacts that limited the reliability of SThM data; a controlled temperature ‘Johnson noise device’, with multiple-heater design, offers a uniform, accurate, temperature distribution. Analyzing results of scan from these samples provides data for studying the thermal interactions within the probe and the tip-sample interface. In the final part, the observation is presented that quantification of measurements depends not only on an accurate measurement tool, but also on a deep understanding of the heat transfer within the sample resulting from the nanoscopic contact. It is believed that work in this thesis contributes to SThM gaining wider application in the scientific community.

Measurement of target single-spin asymmetry in charged kaon electroproduction on a transversely polarized 3He target

The subject of quark transverse spin and transverse momentum distribution are two current research frontier in understanding the spin structure of the nucleons. The goal of the research reported in this dissertation is to extract new information on the quark transversity distribution and the novel transverse-momentum-dependent Sivers function in the neutron. A semi-inclusive deep inelastic scattering experiment was performed at the Hall A of the Jefferson laboratory using 5.9 GeV electron beam and a transversely polarized ^{3}He target. The scattered electrons and the produced hadrons (pions, kaons, and protons) were detected in coincidence with two large magnetic spectrometers. By regularly flipping the spin direction of the transversely polarized target, the single-spin-asymmetry (SSA) of the semi-inclusive deep inelastic reaction ^{3}He^{uparrow}(e,e'h^{\pm})X was measured over the kinematic range 0.13 < x < 0.41 and 1.3 < Q^{2} < 3.1 (GeV)^{2}. The SSA contains several different azimuthal angular modulations which are convolutions of quarks distribution functions in the nucleons and the quark fragmentation functions into hadrons. It is from the extraction of the various ``moments'' of these azimuthal angular distributions (Collins moment and Sivers moment) that we obtain information on the quark transversity distribution and the novel T-odd Sivers function. In this dissertation, I first introduced the theoretical background and experimental status of nucleon spins and the physics of SSA. I will then present the experimental setup and data collection of the JLab E06-010 experiment. Details of data analysis will be discussed next with emphasis on the kaon particle identification and the Ring-Imaging Cherenkov detector which are my major responsibilities in this experiment. Finally, results on the kaon Collins and Sivers moments extracted from the Maximum Likelihood method will be presented and interpreted. I will conclude with a discussion on the future prospects for this research.

Investigating the use of LiDAR scanning as a method for the measurement of timber distortion features

Measuring the extent to which a piece of structural timber has distorted at a macroscopic scale is fundamental to assessing its viability as a structural component. From the sawmill to the construction site, as structural timber dries, distortion can render it unsuitable for its intended purposes. This rejection of unusable timber is a considerable source of waste to the timber industry and the wider construction sector. As such, ensuring accurate measurement of distortion is a key step in addressing ineffciencies within timber processing. Currently, the FRITS frame method is the established approach used to gain an understanding of timber surface profile. The method, while reliable, is dependent upon relatively few measurements taken across a limited area of the overall surface, with a great deal of interpolation required. Further, the process is unavoidably slow and cumbersome, the immobile scanning equipment limiting where and when measurements can be taken and constricting the process as a whole. This thesis seeks to introduce LiDAR scanning as a new, alternative approach to distortion feature measurement. In its infancy as a measurement technique within timber research, the practicalities of using LiDAR scanning as a measurement method are herein demonstrated, exploiting many of the advantages the technology has over current approaches. LiDAR scanning creates a much more comprehensive image of a timber surface, generating input data multiple magnitudes larger than that of the FRITS frame. Set-up and scanning time for LiDAR is also much quicker and more flexible than existing methods. With LiDAR scanning the measurement process is freed from many of the constraints of the FRITS frame and can be done in almost any environment. For this thesis, surface scans were carried out on seven Sitka spruce samples of dimensions 48.5x102x3000mm using both the FRITS frame and LiDAR scanner. The samples used presented marked levels of distortion and were relatively free from knots. A computational measurement model was created to extract feature measurements from the raw LiDAR data, enabling an assessment of each piece of timber to be carried out in accordance with existing standards. Assessment of distortion features focused primarily on the measurement of twist due to its strong prevalence in spruce and the considerable concern it generates within the construction industry. Additional measurements of surface inclination and bow were also made with each method to further establish LiDAR's credentials as a viable alternative. Overall, feature measurements as generated by the new LiDAR method compared well with those of the established FRITS method. From these investigations recommendations were made to address inadequacies within existing measurement standards, namely their reliance on generalised and interpretative descriptions of distortion. The potential for further uses of LiDAR scanning within timber researches was also discussed.