Strategic Priorities, Company Performance and Attitudes Towards Management Accounting Techniques: an Empirical Study

The study investigates whether there is an association between different combinations of emphasis on generic strategies (product differentiation and cost efficiency) and perceived usefulness of management accounting techniques. Previous research has found that cost leadership is associated with traditional accounting techniques and product differentiation with a variety of modern management accounting approaches. The present study focuses on the possible existence of a strategy that mixes these generic strategies. The empirical results suggest that (a) there is no difference in the attitudes towards the usefulness of traditional management accounting techniques between companies that adhere either to a single strategy or a mixed strategy; (b) there is no difference in the attitudes towards modern and traditional techniques between companies that adhere to a single strategy, whether this is product differentiation or cost efficiency, and c) companies that favour a mixed strategy seem to have a more positive attitude towards modern techniques than companies adhering to a single strategy

Protein sequence design on the basis of topology optimization techniques -Using continuous modeling of discrete amino acid types

The notion of optimization is inherent in protein design. A long linear chain of twenty types of amino acid residues are known to fold to a 3-D conformation that minimizes the combined inter-residue energy interactions. There are two distinct protein design problems, viz. predicting the folded structure from a given sequence of amino acid monomers (folding problem) and determining a sequence for a given folded structure (inverse folding problem). These two problems have much similarity to engineering structural analysis and structural optimization problems respectively. In the folding problem, a protein chain with a given sequence folds to a conformation, called a native state, which has a unique global minimum energy value when compared to all other unfolded conformations. This involves a search in the conformation space. This is somewhat akin to the principle of minimum potential energy that determines the deformed static equilibrium configuration of an elastic structure of given topology, shape, and size that is subjected to certain boundary conditions. In the inverse-folding problem, one has to design a sequence with some objectives (having a specific feature of the folded structure, docking with another protein, etc.) and constraints (sequence being fixed in some portion, a particular composition of amino acid types, etc.) while obtaining a sequence that would fold to the desired conformation satisfying the criteria of folding. This requires a search in the sequence space. This is similar to structural optimization in the design-variable space wherein a certain feature of structural response is optimized subject to some constraints while satisfying the governing static or dynamic equilibrium equations. Based on this similarity, in this work we apply the topology optimization methods to protein design, discuss modeling issues and present some initial results.

Low-voltage varistors from ZnO+CaMnO3 ceramics

: Varistors prepared from ZnO with CaMnO3 perovskite as the only forming additive, exhibit voltage-limiting current-voltage characteristics with nonlinearity coefficient alpha up to 380 at low voltages of 1.8-12 V/mm. High nonlinearity is observed only with a suitable combination of processing parameters. The most crucial of them are (i) initial formulation of ceramics and (ii) the sintering temperature and conditions of post-sinter annealing. An electrically active intergranular phase is formed between ZnO grains with the composition ranging from Ca4Mn6Zn4O17 to Ca4Mn8Zn3O19, which creates the n-p-n heterojunctions. The low-voltage nonlinearity originates as a result of higher concentration of Mn(III)/Mn(IV) present at the grain boundary layer regions, being charge compensated by zinc vacancies. Under the external electric field, the barrier height is lowered due to the uphill diffusion of holes mediated by the acceptor states. Above the turn-on voltages, the unhindered transport of charge carriers between grains generates high current density associated with large nonlinearity.

Dielectric properties of barium magnesiotitanate ceramics, BaMg6Ti6O19

Phase-pure samples of barium magnesiotitanate, BaMg6Ti6O19 (BMT) are prepared by the wet chemical `gel-carbonate' method wherein the formation of BMT is complete below 950 degrees C as a result of the reaction between nanoparticles of BaCO3, MgO and TiO2. BMT powders are sintered at 1350-1450 C to dense ceramics. Extensive melting is noticed when the bulk composition falls between 0.4MgTiO(3)+0.6BaTiO(3)) and (0.6MgTiO(3)+0.4BaTiO(3)) along the MgTiO3-BaTiO3 tie-line in BaO-MgO-TiO2, phase diagram. Dielectric properties of sintered (BMT) ceramics have been investigated which showed epsilon similar or equal to 39 at 2 GHz, quality factor Q >= 10,000 and positive temperature coefficient of dielectric constant around 370 ppm degrees C-1.

Synergistic use of thermogravimetric and electrochemical techniques for thermodynamic study of TiOx (1.67 <= x <= 2.0) at 1573 K

A thermodynamic study of the Ti-O system at 1573 K has been conducted using a combination of thermogravimetric and emf techniques. The results indicate that the variation of oxygen potential with the nonstoichiometric parameter delta in stability domain of TiO2-delta with rutile structure can be represented by the relation, Delta mu o(2) = -6RT In delta - 711970(+/-1600) J/mol. The corresponding relation between non-stoichiometric parameter delta and partial pressure of oxygen across the whole stability range of TiO2-delta at 1573 K is delta proportional to P-O2(-1/6). It is therefore evident that the oxygen deficient behavior of nonstoichiometric TiO2-delta is dominated by the presence of doubly charged oxygen vacancies and free electrons. The high-precision measurements enabled the resolution of oxygen potential steps corresponding to the different Magneli phases (Ti-n O2n-1) up to n = 15. Beyond this value of n, the oxygen potential steps were too small to be resolved. Based on composition of the Magneli phase in equilibrium with TiO2-delta, the maximum value of n is estimated to be 28. The chemical potential of titanium was derived as a function of composition using the Gibbs-Duhem relation. Gibbs energies of formation of the Magneli phases were derived from the chemical potentials of oxygen and titanium. The values of -2441.8(+/-5.8) kJ/mol for Ti4O7 and -1775.4(+/-4.3) kJ/mol for Ti3O5 Obtained in this study refine values of -2436.2(+/-26.1) kJ/mol and-1771.3(+/-6.9) kJ/mol, respectively, given in the JANAF thermochemical tables.

Intelligent Processing Of Zno-Based Ceramics

The Intelligent Decision Support System (IDSS), also called an expert system, is explained. It was then applied to choose the right composition and firing temperature of a ZnO based varistor. 17 refs.

Low-temperature internal friction of glass ceramics

Low-temperature internal-friction measurements have been used to study the universal low-energy excitations in glasses before and after crystallization in two glass ceramics, one based on MgO-Al2O3-SiO2 (Corning Code 9606) and one based on Li2O-Al2O3-SiO2 (Corning Code 9623). In the Code 9606 sample, the number density of excitations is greatly reduced, while in the Code 9623 sample, their number density remains practically unaltered in the crystallized state. These measurements confirm the conclusions reached by Cahill et al. (preceding paper), which were based on thermal measurements up to room temperature. These measurements also demonstrate the usefulness of internal friction as a tool for the study of these low-energy excitations, since internal friction is less sensitive to defects common to glass ceramics, like magnetic impurities and grain boundaries, which tend to dominate low-temperature specific heat and thermal conductivity, respectively.

Nature of nitrogen adsorbed on transition metal surfaces as revealed by electron spectroscopy and cognate techniques

The nature of the chemisorbed states of nitrogen on various transition metal surfaces is discussed comprehensively on the basis of the results of electron spectroscopic investigations augmented by those from other techniques such as LEED and thermal desorption. A brief discussion of the photoemission spectra of free N2, a comparison of adsorbed N2 and CO as well as of physisorption of N2 on metal surfaces is also presented. We discuss the chemisorption of N2 on the surfaces of certain metals (e.g. Ni, Fe, Ru and W) in some detail, paying considerable attention to the effect of electropositive and electronegative surface modifiers. Features of the various chemisorbed states (one or more weakly chemisorbed gamma-states, strongly chemisorbed alpha-states with bond orders between 1 and 2. and dissociative chemisorbed beta-states) on different surfaces are described and relations between them indicated. While the gamma-state could be a precursor of the alpha-state, the alpha-state could be the precursor of the beta-state and this kind of information is of direct relevance to ammonia synthesis. The nature of adsorption of N2 on the surfaces of some metals (e.g. Cr, Co) deserves further study and such investigations might as well suggest alternative catalysts for ammonia synthesis.

Varistors based on mixed‐phase ceramics containing ZnO and negative temperature coefficient spinels

High nonlinearity coefficients of 60–150 are observed in the current‐voltage (I‐V) curves of the mixed phase ceramics formed by cosintering ZnO with spinel phases having large negative temperature coefficients (NTCs) in resistivity. The region of negative slope in the I‐V curves of the NTC ceramics is progressively made positive with ZnO phase content, wherein ZnO grains function as a built‐in resistor in series to the resistance of the NTC phase. High α depends on the optimum phase content of ZnO as much as its intrinsic conductivity. The studies indicate that the predominent contribution to power dissipation is by way of joule heating from the resistive component of the current.

Structure, dielectric, and magnetic properties of Sr2TiMnO6 ceramics

Sr2TiMnO6, a double perovskite associated with high degree of B-site cation disorder was investigated in detail for its structural, magnetic, and dielectric properties. Though x-ray powder diffraction analysis confirms its cubic structure, first order Raman scattering and infrared reflectivity spectra indicate a breaking of the local cubic symmetry. The magnetization study reveals an anomaly at 14 K owing to a ferrimagnetic/canted antiferromagneticlike ordering arising from local Mn-O-Mn clusters. Saturated M-H hysteresis loops obtained at 5 K also reflect the weak ferromagnetic exchange interactions present in the system and an approximate estimation of Mn3+/Mn4+ was done using the magnetization data for the samples sintered at different temperatures. The conductivity and dielectric behavior of this system has been investigated in a broad temperature range of 10 to 300 K. Intrinsic permittivity was obtained only below 100 K whereas giant permittivity due to conductivity and Maxwell-Wagner polarization was observed at higher temperatures. X-ray photoemission studies further confirmed the presence of mixed oxidation states of Mn and the valence band spectra analysis was carried out in detail. (C) 2010 American Institute of Physics. doi: 10.1063/1.3500369]

Visualization of enantiomers and determination of homo- and hetero-nuclear residual dipolar and scalar couplings: The natural abundant C-13 edited J/D-resolved NMR techniques

The simple two dimensional C-13-satellite J/D-resolved experiments have been proposed for the visualization of enantiomers, extraction of homo- and hetero-nuclear residual dipolar couplings and also H-1 chemical shift differences between the enantiomers in the anisotropic medium. The significant advantages of the techniques are in the determination of scalar couplings of bigger organic molecules. The scalar couplings specific to a second abundant spin such as F-19 can be selectively extracted from the severely overlapped spectrum. The methodologies are demonstrated on a chiral molecule aligned in the chiral liquid crystal medium and two different organic molecules in the isotropic solutions. (C) 2010 Elsevier B.V. All rights reserved.

Wide Ranged La Modification in CCTO Ceramics Through Sol-Gel: Effect on Microstructure and Dielectric Properties

Sol-Gel method was employed to synthesize pure and wide ranged La-modified CaCu3Ti4O12 ceramics using mixed acetate-nitrate-alcoxide individual metal-ion precursors. SEM pictures revealed that grain size monotonously decreases with the extent of La incorporation. All the prepared ceramics manifested dielectric constant in the range similar to 10(3)-10(4). Dielectric loss was found to decrease with La incorporation and got optimized for 20% La3+ while retaining its high dielectric constant which may be industrially important. Room temperature Impedance spectroscopy suggested that decrease in grain resistance is responsible for reduction in dielectric loss according to Internal Barrier Layer Capacitor (IBLC) model.

Nature inspired optimization techniques for the design optimization of laminated composite structures using failure criteria

The design optimization of laminated composites using naturally inspired optimization techniques such as vector evaluated particle swarm optimization (VEPSO) and genetic algorithms (GA) are used in this paper. The design optimization of minimum weight of the laminated composite is evaluated using different failure criteria. The failure criteria considered are maximum stress (MS), Tsai-Wu (TW) and failure mechanism based (FMB) failure criteria. Minimum weight of the laminates are obtained for different failure criteria using VEPSO and GA for different combinations of loading. From the study it is evident that VEPSO and GA predict almost the same minimum weight of the laminate for the given loading. Comparison of minimum weight of the laminates by different failure criteria differ for some loading combinations. The comparison shows that FMBFC provide better results for all combinations of loading. (C) 2010 Elsevier Ltd. All rights reserved.

Dielectric relaxation in bismuth layer-structured BaBi4Ti4O15 ferroelectric ceramics

The dielectric properties of BaBi4Ti4O15 ceramics were investigated as a function of frequency (10(2)-10(6) Hz) at various temperatures (30 degrees C-470 degrees C), covering the phase transition temperature. Two different conduction mechanisms were obtained by fitting the complex impedance data to Cole-Cole equation. The grain and grain boundary resistivities were found to follow the Arrhenius law associated with activation energies: E-g similar to 1.12 eV below T-m and E-g similar to 0.70 eV above T-m for the grain conduction; and E-gb similar to 0.93 eV below T-m and E-gb similar to 0.71 eV above T-m for the grain boundary conduction. Relaxation times extracted using imaginary part of complex impedance Z `'(omega) and modulus M `'(omega) were also found to follow the Arrhenius law and showed an anomaly around the phase transition temperature. The frequency dependence of conductivity was interpreted in terms of the jump relaxation model and was fitted to the double power law. (C) 2010 Elsevier B. V. All rights reserved.