EFFECTS OF IRRELEVANT ALTERNATIVES IN RELATIVE PERFORMANCE EVALUATION

In this study we examine the effect of the presence of irrelevant performance information on the rank order decisions made by supervisors in relative performance evaluation (RPE). Specifically, we investigate the effect of two types of irrelevant performance information patterns in what has been termed an asymmetric dominated decoy and a viable decoy. We also examine whether relative performance information (RPI) size (evaluating 3 versus 9 subordinates at a time) can moderate the adverse influence of irrelevant information. The empirical results from our experiment support that the asymmetrically dominated decoy information pattern (where an additional subordinate is included in the RPE whose performance is similar to and is dominated by one of the original subordinates – referred to as the target subordinate) can increase the rank ordering of the target subordinate. Contrary to our expectation, we do not find that the viable decoy information pattern (where an additional subordinate is included in the RPE whose performance is partially dominating the target subordinate) has a significant influence on the rank ordering decisions of subordinates. Our results also provide support for an interaction between the decoy information and RPI size for the asymmetric dominated decoy such that the rank order effect is only present when the RPI size is small (evaluating 3 subordinates in our case). Our study informs designers of accounting information systems in several ways

Causal Inference in Strategic Performance Measurement Systems and Its Effect on Performance Evaluations: A Laboratory Experiment

This study aims to test the effect of explicit representation of causal relationships in strategy map component of balanced scorecards BSC on performance evaluations outcomes. To address this aim, a 2 × 2 factorial design laboratory experiment was conducted, where the inclusion of graphical information supporting causal relationships between objectives in strategy maps, and performance outcome patterns (positive vs. negative) across performance measurement perspectives of BCSs were manipulated. The findings show that the observed performance evaluation scores are driven more significantly by the performance outcomes in the outer perspectives of BSCs (financial and learning & growth) than by inner perspectives (internal business processes and customer). It was also confirmed that the difference in performance evaluation scores between two identically structured BSCs with positive versus negative performance outcomes in the outer perspectives is relatively larger in the presence of the strategy map versus when the ordered strategic objective list is presented

Measurement of Tool-Workpiece Interface Temperature Distribution in Friction Stir Welding

The objective of this work is to develop an improved temperature measurement system for friction stir welding (FSW). FSW is a solid-state joining process enabling welds with excellent metallurgical and mechanical properties, as well as significant energy consumption and cost savings compared to traditional fusion welding processes. The measurement of temperatures during FSW is needed for process monitoring, heat transfer model verification and process control, but current methods have limitations due to their restricted spatial and temporal resolution. Previous work showed that temperatures at the tool shoulder-workpiece interface can be measured and utilized for closed-loop control of temperature. Adding an additional thermocouple at the tool pin-workpiece interface and performing a calibration of the measurement to gain better insight into the temperature distribution in the weld zone improved the method. Both thermocouples were placed in through holes right at the interface of tool so that the sheaths are in direct contact with the workpiece material. This measurement strategy reveals dynamic temperature variations at the shoulder and the pin within a single rotation of the tool in realtime. It was found that the highest temperatures are at the shoulder interface between the advancing side and the trailing edge of the tool, closer to the advancing side. The temperature distribution was mostly affected by travel speed and the temperature difference within one tool rotation was found to be between 10 C and 50 C, depending on the process parameters. The dynamic temperature measurements obtained with the current system are of unmatched resolution, fast, and reliable and are likely to be of interest for both fundamental studies and process control of FSW

Laserschneiden von Batteriefolien mit gepulsten Lasersystemen

Die Nachfrage und Innovation bei der Batterieherstellung steigt zunehmend mit dem wachsenden Bedarf an e-Mobilität. Da mechanische Verfahren bei der Produktion von Batteriezellen oft an ihre Grenzen stoßen, kann der Laser als präzises kontaktloses Werkzeug viele Vorteile bieten gegenüber klassischen mechanischen Bearbeitungsverfahren. Die Wahl der passenden Laser-Technologie gestaltet sich jedoch aufgrund der Komplexität der Folienmaterialien und Elektrodenzusammensetzungen als herausfordernd. Während das Schneiden mit kontinuierlichen Lasern oft zu großen Wärmeeinflusszonen führt, insbesondere bei beschichteten Folien, sind gepulste Laser in der Lage, in der Regel eine bessere Qualität beim Schneiden zu erzielen. Der Beitrag gibt einen Überblick über die Herausforderungen des Laser-Schneidens von Batteriefolien und untersucht die Vor- und Nachteile von Nanosekunden- und Pikosekunden-Lasern für eine Vielzahl von verschiedenen Materialien

High precision drilling with aspect rations of 1:40: From laser source to application

In laser drilling, one challenge is to achieve a high drilling quality in high aspect ratio drilling. Ultra-short pulsed lasers use different concepts like thin disks, fibers and rods. The slab technology is implemented because of their flexibility and characteristics. They bring together both advantages and deliver high pulse energies at high repetition rates. Materials with a thickness > 1.5 mm demand specialized optics handling the high power and pulse energies with adapted processing strategies, integrated in a machine setup. In this contribution, we focus on all the necessary components and strategies for drilling high precision holes with aspect ratios up to 1:40

Optimierung der Bearbeitungsstrategie für scannerbasierte Materialbearbeitungsprozesse mit Ultrakurzpulslasern

Das Ziel dieser Arbeit ist es bei der Materialbearbeitung mit Ultrakurzpulslasern und Galvo-Scansystemen sowohl die Prozesszeit zu minimieren als auch die Bearbeitungsqualität zu maximieren. Unter Betrachtung des Gesamtsystems aus Laser und Scanner wird unter Variation der zeitlichen und räumlichen Energieeinbringung die Bearbeitungsstrategie optimiert. Anhand von Simulationen werden Einflüsse auf die Prozesszeit wie Scangeschwindigkeit, Regelungsstrategie des Scannersystems, Position Synchronized Output (PSO) analysiert. Weiterhin wird durch reale Applikationsversuche die Bearbeitungsqualität bestimmt und komplexe Zusammenhänge dargestellt

Phase III randomized, placebo-controlled, double-blind study of intravenous calcium and magnesium to prevent oxaliplatin-induced sensory neurotoxicity (N08CB/Alliance)

PURPOSE: Cumulative neurotoxicity is a prominent toxicity of oxaliplatin-based therapy. Intravenous calcium and magnesium have been extensively used to reduce oxaliplatin-induced neurotoxicity. This trial was designed to definitively test whether calcium/magnesium decreases oxaliplatin-related neurotoxicity. PATIENTS AND METHODS: In all, 353 patients with colon cancer undergoing adjuvant therapy with FOLFOX (fluorouracil, leucovorin, and oxaliplatin) were randomly assigned to intravenous calcium/magnesium before and after oxaliplatin, a placebo before and after, or calcium/magnesium before and placebo after. The primary end point was cumulative neurotoxicity measured by the sensory scale of the European Organisation for Research and Treatment of Cancer Quality of Life Questionnaire-Chemotherapy-Induced Peripheral Neuropathy 20 tool. RESULTS: There were no statistically significant neuropathy differences among the study arms as measured by the primary end point or additional measures of neuropathy, including clinician-determined measurement of the time to grade 2 neuropathy by using the National Cancer Institute Common Terminology Criteria for Adverse Events scale or an oxaliplatin-specific neuropathy scale. In addition, calcium/magnesium did not substantially decrease oxaliplatin-induced acute neuropathy. CONCLUSION: This study does not support using calcium/magnesium to protect against oxaliplatin-induced neurotoxicity