Management accounting system: Insights from the decision making theories

Management accounting system (MAS) improves business growth through quality decision making process, but scholars have mixed views about MAS and constantly debate its efficacy. Drawing on the decision-making theories, the current research deviates from the debates and adopts a ‘think-outside-the-box’ approach, aiming to advance the knowledge of MAS's efficacy. Research data are gathered from the MAS literatures and cognate studies. Following the research findings, we identify a new pre-factor (thinking style) and incorporate it into the MAS. Specifically, decision makers' cognitive process is found to affect the design and implementation of MAS, as rational thinking style, administrative thinking style, and political thinking style may affect the MAS's efficacy differently. Research findings have brought valuable insights to the MAS literatures, by highlighting the strength and weakness of different thinking styles in designing management accounting system. Moreover, decision makers, such as organizational leaders and business managers, are encouraged to monitor their thinking styles: that is, with better understanding of thinking styles, decision makers can better utilize MAS and rectify the style-driven deficits in time

Effect of homogenisation conditions on recrystallisation in the Al-Mg-Mn alloy AA5454

The purpose of the present work is to understand the microstructure development and, particularly, to control the progress of recrystallisation in hot strip in the Al-Mg-Mn alloy AA 5454, which is typically used for the manufacture of structural automotive components. The chemical composition, together with the thermomechanical processing history of this material, has a strong influence on the microstructure of the product and the resulting properties as it is supplied to the customer. Electrical conductivity measurements, thermal analysis and electron microscopy have been carried out to characterise the evolution of precipitation state at various stages in the processing route. The conditions of the homogenisation heat treatment have been varied, and the effect on subsequent recrystallisation after hot rolling has been evaluated in both the as cast and rough rolled condition by optical microscopy techniques. Results indicate that the conditions of homogenisation heat treatment and roughing rolling are critical for the generation of a suitable recrystallised microstructure in AA 5454 hot strip. A new two stage homogenisation practice has been developed to expedite post-rolling recrystallisation in this alloy

ENGLISH SECOND LANGUAGE (ESL) STUDENTS AS NEW MEMBERS OF A COMMUNITY OF PRACTICE: SOME THOUGHTS FOR LEARNING AND ASSESSMENT

This article reports on English second language (ESL) students’ experiences of academic writing in a university setting. It draws on the notion of community of practice to explain that it is not sufficient for academic literacy courses to concern themselves only with the questions relating to the development of student academic literacy. Rather they should also be concerned with how students learn in social contexts and what knowledge is included and what knowledge is excluded. Such an orientation is vital because academic writing in the context of the university is more than just the ability to read and write, it is often the basis for the evaluation of students and, as such, becomes a powerful gatekeeper

An Electronically Reconfigurable Patch Antenna Design for Polarization Diversity with Fixed Resonant Frequency

In this paper, an electronically polarization reconfigurable circular patch antenna with fixed resonant frequency operating at Wireless Local Area Network (WLAN) frequency band (2.4-2.48 GHz) is presented. The structure of the proposed design consists of a circular patch as a radiating element fed by coaxial probe, cooperated with four equal-length slits etched on the edge along x-axis and y-axis. A total of four switches was used and embedded across the slits at specific locations, thus controlled the length of the slits. By activating and deactivating the switches (ON and OFF) across the slits, the current on the patch is changed, thus modifying the electric field and polarization of the antenna. Consequently, the polarization excited by the proposed antenna can be switched into three types, either linear polarization, left-hand circular polarization or right-hand circular polarization. This paper proposes a simple approach that able to switch the polarizations and excited at the same operating frequency. Simulated and measured results of ideal case (using copper strip switches) and real case (using PIN diode switches) are compared and presented to demonstrate the performance of the antenna

Kinetic Signatures and Intermittent Turbulence in the Solar Wind Plasma

A connection between kinetic processes and intermittent turbulence is observed in the solar wind plasma using measurements from the Wind spacecraft at 1 AU. In particular, kinetic effects such as temperature anisotropy and plasma heating are concentrated near coherent structures, such as current sheets, which are non-uniformly distributed in space. Furthermore, these coherent structures are preferentially found in plasma unstable to the mirror and firehose instabilities. The inhomogeneous heating in these regions, which is present in both the magnetic field parallel and perpendicular temperature components, results in protons at least 3-4 times hotter than under typical stable plasma conditions. These results offer a new understanding of kinetic processes in a turbulent regime, where linear Vlasov theory is not sufficient to explain the inhomogeneous plasma dynamics operating near non-Gaussian structures.Comment: 4 pages, 3 figures, submitted to Physical Review Letter

Risk factors of Gestational Diabetes Mellitus Among Saudi Women

Abstract:Objective: The aim of this study was to identify the main risk factors of Gestational Diabetes Mellitus among Saudi women. Methodology: This is a case control laboratory-based study conducted in Wadi Al Dawasir City in Saudi Arabia.600 pregnant women as follows; 300 screened pregnant women as the study group and 300 non screened pregnant women as the control group.Selection Criteria for the screened group: Should be booked at 28 weeks or before that, not known to be diabetic before pregnancy or diagnosed as cases of GDM before 24 weeks. Selection Criteria for the non-screened group: They were not diagnosed before pregnancy as cases of DM or diagnosed during pregnancy as cases of GDM.Screening for GDM: Screening for GDM was a routine using loading dose glucose (LDG) or glucose challenge test (GCT) between 24-28 weeks gestation according to the hospitals protocol. The pregnant women were classified into high risk or low risk according to the following characteristics  Results: Risk factors in the screened mothers with positive LDG result was: family history was identified in 56.1% (23/41) of mothers and it was absent in 43.8% (18/41). The next main risk factor among the mothers with positive LDG results was a history of baby weight 4 kg or more and was found in 9.76% (4/41) followed by history of intrauterine fetal death that was detected in 7.32% (3/41). Only one mother 2.44% (1/41) had past history of gestational diabetes mellitus similar to mothers with history of babies with congenital malformation that was detected in 2.44% (1/41) also. Family history was the main risk factor among mothers with positive LDG results as it was found in 56.1%. Within the 20 mothers with significant oral glucose tolerance test (OGTT) results, 80% (16/20) had risk factors and 20% (4/20) had no risk factors. Conclusion: Identifying of risk factors is important for screening for GDM but even women with low risk and no risk factors should be screened for GDM

Physical modelling of lime stabilisation in soft soils around deep excavations

Bored concrete piles have been used widely on commercial developments in London for about the last 50 years. The life of a commercial building is between 25 – 30 years and, as each building is demolished and rebuilt, the piles from the previous buildings remain in the ground causing obstruct ions to the new foundations. This paper describes a preliminary study to explore the viability of sheet piled foundations as a genuine alternative to cast in situ concrete piles and all of the complications inherent in their construction and the obstruction they create to subsequent foundations. If it is possible to u se steel piles as foundations they can be easily removed, recycled and will not cause obstructions for future developments. However, individual sheet piles have relatively low capacity when axially loaded and it is therefore necessary to consider a sheet p ile grou p in conjunction with a pilecap, which can be considered a hybrid foundation; a combination of shallow (pilecap) and deep (sheet pile). A short series of centrifuge tests is reported in which model sheet pile groups in over - consolidated clay were l oaded axially whilst vertical displacements were measured. Equivalent cast in place piles were similarly tested alongside the sheet pile groups by way of comparison