Management Accountant's Role and Functions in the Enterprise Resource Planning Environment - Author's Own Research into Enterprises in Poland

This article seeks to answer whether the implementation of an ERP system has an effect on the management accountant's tasks and functions, especially in the field of performance measurement and internal reporting. The ERP impacts on the controller's role in the organization will be evaluated using field studies on six enterprises owned by multinational corporations. The question that should be asked here is whether controller's functions and tasks will also be unaffected.Celem badania jest próba odpowiedzi na pytanie czy zastosowanie zintegrowanego systemu informatycznego w przedsiębiorstwie zmienia zadania i funkcje specjalisty do spraw rachunkowości zarządczej. Na podstawie studium przypadku sześciu przedsiębiorstw będących częścią koncernów międzynarodowych zostaje dokonana ocena wpływu zastosowania ERP na rolę kontrolera w organizacji. Autor odpowiada również na pytanie czy w funkcjach i zadaniach kontrolera nie zaobserwowane zostaną zmiany w związku z implementacją ERP

Theoretical analysis of perching and hovering maneuvers

Unsteady aerodynamic phenomena are encountered in a large number of modern aerospace and non-aerospace applications. Leading edge vortices (LEVs) are of particular interest because of their large impact on the forces and performance. In rotorcraft applications, they cause large vibrations and torsional loads (dynamic stall), affecting the performance adversely. In insect flight however, they contribute positively by enabling high-lift flight. Identifying the conditions that result in LEV formation and modeling their effects on the flow is an important ongoing challenge. Perching (airfoil decelerates to rest) and hovering (zero freestream velocity) maneuvers are of special interest. In earlier work by the authors, a Leading Edge Suction Parameter (LESP) was developed to predict LEV formation for airfoils undergoing arbitrary variation in pitch and plunge at a constant freestream velocity. In this research, the LESP criterion is extended to situations where the freestream velocity is varying or zero. A point-vortex model based on this criterion is developed and results from the model are compared against those from a computational fluid dynamics (CFD) method. Abstractions of perching and hovering maneuvers are used to validate the low-order model's performance in highly unsteady vortex-dominated flows, where the time-varying freestream/translational velocity is small in magnitude compared to the other contributions to the velocity experienced by the leading edge region of the airfoil. Time instants of LEV formation, flow topologies and force coefficient histories for the various motion kinematics from the low-order model and CFD are obtained and compared. The LESP criterion is seen to be successful in predicting the start of LEV formation and the point-vortex method is effective in modeling the flow development and forces on the airfoil. Typical run-times for the low-order method are between 30-40 seconds, making it a potentially convenient tool for control/design applications

Circuit Theory

Contains research objectives and reports on four research projects

Model Reduction in Discrete Vortex Methods for 2D Unsteady Aerodynamic Flows

In this paper, we propose a method for model reduction in discrete-vortex methods. Discrete vortex methods have been successfully employed to model separated and unsteady airfoil flows. Earlier research revealed that a parameter called the Leading Edge Suction Parameter (LESP) can be used to model leading-edge vortex (LEV) shedding in unsteady flows. The LESP is a measure of suction developed at the leading edge, and whenever the LESP exceeds a critical value, a discrete vortex is released from the leading edge so as to keep the LESP at the critical value. Though the method was successful in predicting the forces on and the flow field around an airfoil in unsteady vortex-dominated flows,it was necessary to track a large number of discrete vortices in order to obtain the solution. The current study focuses on obtaining a model with a reduced number of leading-edge vortices, thus improving the computation time. Vortex shedding from the leading edge is modelled by a shear layer that comprises of a few discrete vortices, and a single concentrated vortex whose strength varies with time. The single vortex at the end of the shear layer accounts for the concentrated vortical structure that comprises several discrete vortex elements in conventional vortex methods. A merging algorithm is initiated when the edge of the shear layer starts rolling up. Suitable discrete vortices are identified using a kinematic criterion, and are merged to the growing vortex at every time step. The reduced order method is seen to bring down the number of discrete vortices shed from the leading edge significantly

SkyMapper and the Southern Sky Survey

This paper presents the design and science goals for the SkyMapper telescope. SkyMapper is a 1.3m telescope featuring a 5.7 square degree field-of-view Cassegrain imager commissioned for the Australian National University's Research School of Astronomy and Astrophysics. It is located at Siding Spring Observatory, Coonabarabran, NSW, Australia and will see first light in late 2007. The imager possesses 16kx16k 0.5 arcsec pixels. The primary scientific goal of the facility is to perform the Southern Sky Survey, a six colour and multi-epoch (4 hour, 1 day, 1 week, 1 month, 1 year sampling) photometric survey of the southerly 2pi steradians to g~23 mag. The survey will provide photometry to better than 3% global accuracy and astrometry to better than 50 mas. Data will be supplied to the community as part of the Virtual Observatory effort. The survey will take five years to complete

Conductive Polymer Combined Silk Fiber Bundle for Bioelectrical Signal Recording

Electrode materials for recording biomedical signals, such as electrocardiography (ECG), electroencephalography (EEG) and evoked potentials data, are expected to be soft, hydrophilic and electroconductive to minimize the stress imposed on living tissue, especially during long-term monitoring. We have developed and characterized string-shaped electrodes made from conductive polymer with silk fiber bundles (thread), which offer a new biocompatible stress free interface with living tissue in both wet and dry conditions

The routinisation of management controls in software.

Author's post-print version. Final version published by Springer; available online at http://link.springer.com/Our paper aims to explore management control as complex and intertwining process over time, rather than the (mainstream) fixation on rational, optimising tools for ensuring business success. We set out to contribute towards our understanding of why and how particular management controls evolve over time as they do. We discuss how the management control routines of one organisation emerged and reproduced (through software), and moved towards a situation of becoming accepted and generally unquestioned across much of the industry. The creativity and championing of one particular person was found to be especially important in this unfolding change process. Our case study illuminates how management control (software) routines can be an important carrier of organisational knowledge, both as an engine for continuity but also potentially as a catalyst for change. We capture this process by means of exploring the ‘life-story’ of a piece of software that is adopted in the corrugated container industry

Estimating travel reduction associated with the use of telemedicine by patients and healthcare professionals: proposal for quantitative synthesis in a systematic review

<p>Abstract</p> <p>Background</p> <p>A major benefit offered by telemedicine is the avoidance of travel, by patients, their carers and health care professionals. Unfortunately, there is very little published information about the extent of avoided travel. We propose to undertake a systematic review of literature which reports credible data on the reductions in travel associated with the use of telemedicine.</p> <p>Method</p> <p>The conventional approach to quantitative synthesis of the results from multiple studies is to conduct a meta analysis. However, too much heterogeneity exists between available studies to allow a meaningful meta analysis of the avoided travel when telemedicine is used across all possible settings. We propose instead to consider all credible evidence on avoided travel through telemedicine by fitting a linear model which takes into account the relevant factors in the circumstances of the studies performed. We propose the use of stepwise multiple regression to identify which factors are significant.</p> <p>Discussion</p> <p>Our proposed approach is illustrated by the example of teledermatology. In a preliminary review of the literature we found 20 studies in which the percentage of avoided travel through telemedicine could be inferred (a total of 5199 patients). The mean percentage avoided travel reported in the 12 store-and-forward studies was 43%. In the 7 real-time studies and in a single study with a hybrid technique, 70% of the patients avoided travel. A simplified model based on the modality of telemedicine employed (i.e. real-time or store and forward) explained 29% of the variance. The use of store and forward teledermatology alone was associated with 43% of avoided travel. The increase in the proportion of patients who avoided travel (25%) when real-time telemedicine was employed was significant (<it>P </it>= 0.014). Service planners can use this information to weigh up the costs and benefits of the two approaches.</p

Communication Research

Contains reports on five research projects.Rand Corporatio