Nitrogen, phosphorus, silica, and carbon in Moreton Bay, Queensland, Australia: Differential limitation of phytoplankton biomass and production

Subtropical estuaries have received comparatively little attention in the study of nutrient loading and subsequent nutrient processing relative to temperate estuaries. Australian estuaries are particularly susceptible to increased nutrient loading and eutrophication, as 75% of the population resides within 200 km of the coastline. We assessed the factors potentially limiting both biomass and production in one Australian estuary, Moreton Bay, through stoichiometric comparisons of nitrogen (N), phosphorus (P), silicon (Si), and carbon (C) concentrations, particulate compositions, and rates of uptake. Samples were collected over 3 seasons in 1997-1998 at stations located throughout the bay system, including one riverine endmember site. Concentrations of all dissolved nutrients, as well as particulate nutrients and chlorophyll, declined 10-fold to 100-fold from the impacted western embayments to the eastern, more oceanic-influenced regions of the bay during all seasons. For all seasons and all regions, both the dissolved nutrients and particulate biomass yielded N : P ratios < 6 and N : Si ratios < 1. Both relationships suggest strong limitation of biomass by N throughout the bay. Limitation of rates of nutrient uptake and productivity were more complex. Low C : N and C : P uptake ratios at the riverine site suggested light limitation at all seasons, low N : P ratios suggested some degree of N limitation and high N : Si uptake ratios in austral winter suggested Si limitation of uptake during that season only. No evidence of P limitation of biomass or productivity was evident.

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.

Achieving cost competitiveness with an agent based integrated process planning and production scheduling system

From a manufacturing perspective, the efficiency of manufacturing operations (such as process planning and production scheduling) are the key element for enhancing manufacturing competence. Process planning and production scheduling functions have been traditionally treated as two separate activities, and have resulted in a range of inefficiencies. These include infeasible process plans, non-available/overloaded resources, high production costs, long production lead times, and so on. Above all, it is unlikely that the dynamic changes can be efficiently dealt with. Despite much research has been conducted to integrate process planning and production scheduling to generate optimised solutions to improve manufacturing efficiency, there is still a gap to achieve the competence required for the current global competitive market. In this research, the concept of multi-agent system (MAS) is adopted as a means to address the aforementioned gap. A MAS consists of a collection of intelligent autonomous agents able to solve complex problems. These agents possess their individual objectives and interact with each other to fulfil the global goal. This paper describes a novel use of an autonomous agent system to facilitate the integration of process planning and production scheduling functions to cope with unpredictable demands, in terms of uncertainties in product mix and demand pattern. The novelty lies with the currency-based iterative agent bidding mechanism to allow process planning and production scheduling options to be evaluated simultaneously, so as to search for an optimised, cost-effective solution. This agent based system aims to achieve manufacturing competence by means of enhancing the flexibility and agility of manufacturing enterprises.