Assessing the influence of management control on it performance-an empirical analysis

Control and governance of corporate IT departments have become quite critical in organizations due to enormous size of their expenditure. Surprisingly, this topic is rarely discussed in management accounting and IS literature. In this paper, we present a research model that examines the relationship between the design and use of management control systems and their direct or indirect impact on IT performance. Based on data from 58 organizations the model is tested using Partial Least Squares (PLS) analysis. As a result, we identify various types of management control information and controller capabilities that have a significant impact on IT performance

EXTERNAL BARREL TEMPERATURE OF A SMALL BORE OLYMPIC RIFLE

Investigations on changes in a rifle’s barrel temperature during shooting in a rhythm typical for practitioners of Olympic shooting sports are presented. Walther KK300 (cal. 5.6 mm), a typical rifle often used in Olympic competitions, R50 RWS ammunition and a high speed thermographic camera were used in the study. Altair version 5 software was used to process thermal images and a stationary wavelet transform was applied to denoise signals for all the studied points. It was found that the temperature of the rifle barrel does not exceed 0.3°C after one shot whereas the total temperature increase does not exceed 5°C after taking 40 shots and does not affect the position of the hitting point on a target. In fact, contrary to popular belief, the so-called “warming shots” are not done for barrel heating but for cleaning of remnants in the barrel

Optimization of a Langmuir-Taylor detector for lithium

This paper describes the construction and optimization of a Langmuir-Taylor detector for lithium, using a rhenium ribbon. The absolute detection probability of this very sensitive detector is measured and the dependence of this probability with oxygen pressure and surface temperature is studied. Sources of background signal and their minimization are also discussed in details. And a comparison between our data concerning the response time of the detector and literature values is given. A theoretical analysis has been made: this analysis supports the validity of the Saha-Langmuir law to relate the ionization probability to the work function. Finally, the rapid variations of the work function with oxygen pressure and temperature are explained by a chemical equilibrium model.Comment: 11 pages, 7 figures, to appear in Rev. Sci. Instru

Analysis of flow patterns in a rotating packed bed using gamma-ray computed tomography

In this study, gamma-ray computed tomography is employed to quantify the liquid hold-up and its distribution in a rotating packed bed using: different insets different rotational speeds different fluid rate flow

Structural and magnetic properties of Fe/Cr and Fe/Ag multilayers

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Towards the development of advanced packing design for distillation in rotating packed beds

The growing demand for flexible and compact separation technologies has promoted the application of high‐gravity technology, like rotating packed beds (RPBs). Mass transfer characterization and packing design play an important role in the development of this technology. This article provides a systematic approach towards the evaluation of packing and the development of advanced packing design for distillation in RPBs. For the latter, an additive manufacturing approach is used to develop a new Zickzack packing for RPBs. The new packing provides better mass transfer at reduced pressure drop compared to available conventional packings, while being competitive in terms of mass transfer with the industrially applied rotating zigzag bed at significantly reduced pressure drop