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Accounting for quality and improved organizational performance has recently received attention in management control research. However, the extent to which process innovation changes have been integrated into management control research is limited. This paper contributes to that integration by drawing from institutional adaptive theory of organizational change and process innovation strategies. The paper utilizes a 2 by 2 contingency table that uses two factors: environmental conditions and organizational change/learning strategies, to build a process innovation framework. A combination of these two factors yields four process innovation strategies: mechanistic, organic, organizational development (OD) and organizational transformation (OT).

The four process innovation typologies are applied to characterize innovations in accounting such as activity based costing (ABC). ABC has been discussed as a multi-phased innovation process that provides an environment where both the initiation and the implementation of accounting change can occur. Technical innovation can be successfully initiated as organic innovation that unfolds in a decentralized organization and requires radical change and double loop learning. Implementation occurs best as a mechanistic innovation in a hierarchical organization and involving incremental change and single loop learning. The paper concludes that if ABC is integrated into an OD or OT intervention strategy, the technical and administrative innovation aspects of ABC can be utilized to manage the organization’s operating activities.

I. INTRODUCTION In this monograph we point out and analyse various dimensions of bargaining structure, which we define broadly as the institutional configuration within which bargaining takes place, and attempt to provide some guidelines for management action. We look at the development, theory, and present framework of bargaining structure in Britain and then examine it in terms of choices: multi‐employer versus single employer, company versus plant level bargaining, and the various public policy issues involved.

The purpose of this paper is to aim at modelling the trails, which are search patterns with several search systems across the heterogeneous information environment. In addition, the author seeks to examine what kinds of trails occur in routine, semi-complex and complex tasks, and what barrier types occur during the trail-blazing.

The author used qualitative task-based approach with shadowing of six molecular medicine researchers during six months, and collected their web interaction logs. Data triangulation made this kind of detailed search system integration analysis possible.

Five trail patterns emerged: branches, chains, lists, singles and berrypicking trails. The berrypicking was typical to complex work tasks, whereas the branches were common in routine work tasks. Singles and lists were employed typically in semi-complex tasks. In all kinds of trails, the barriers occurred often during the interaction with a single system, but there was a considerable number of barriers with the malfunctioning system integration, and lacking integration features. The findings propose that the trails could be used to reduce the amount of laborious manual system integration, and that there is a need for support to explorative search process in berrypicking trails.

Research of information behaviour yielding to different types of search patters with several search systems during real-world work task performance in molecular medicine have not been published previously. The author presents a task-based approach how to model search behaviour patterns. The author discusses the issue of system integration, which is a great challenge in biomedical domain, from the viewpoints of information studies and search behaviour.

An analytical rheological‐dynamical visco‐elastic solution of one‐dimensional longitudinal continuous vibration of bars has been developed and used to evaluate the validity of the classical analytical elastic solutions. As it is well known, the resonance occurs only in the continuous or singledegree‐of‐freedom ideal elastic system when the excitation frequency ωP is equal to the one of the natural frequency of the bar. However, owing to the visco‐elastic nature of materials and frequency dependence of the damping factor it is useful to consider separately the situations arising when the is positive (system is stable) and when it is negative. Negative damping factor means that the complementary solution of the response would not die away (system is unstable because of the factor e). Rheologic behavior of the bar can be characterized by one parameter, i.e. dynamic time of retardation TK D=1/ω, like in a single‐degree‐of‐freedom spring mass system. RDA model has the same phase angle as a simple single‐degree‐of‐freedom spring mass system with damping in the steady state vibration and from that the damping factor is obtained. This paper provides description of the dynamic magnification factor and the transmissibility of several metallic materials using RDA similitude and could be concluded that an ideally effective antivibration mount material should satisfy at least two requirements: first, it should posses a relatively large damping factor; and second, it should possess a damping factor that either remains constant or decreases only slowly with frequency.

The purpose of this paper is to provide comprehensive information on preventive maintenance (PM) planning and methods used in the industry in order to achieve an effective maintenance system.

The literature review is organized in a way that provides the general overview of the researches done in the PM. This paper discusses the literatures that had been reviewed on four main topics, which are the holistic view of maintenance policies, PM planning, PM planning concept and PM planning-based in developing optimal planning in executing PM actions.

PM policy is one of the original proactive techniques that has been used since the start of researches on maintenance system. Review of the methods presented in this paper shows that most researches analyse effectiveness using artificial intelligence, simulation, mathematical formulation, matrix formation, critical analysis and multi-criteria method. While in practice, PM activities were either planned based on cost, time or failure. Research trends on planning and methods for PM show that the variation of approaches used over the year from early 1990s until today.

Research about PM is known to be extensively conducted and majority of companies applied the policy in their production line. However, most analysis and method suggested in published literatures were done based on mathematical computation rather than focussing on solution to real problems in the industry. This normally would lead to the problems in understanding by the practitioner. Therefore, this paper presented researches on PM planning and suggested on the methods that are practical, simple and effective for application in the real industry.

The originality of this paper comes from its detail analysis of PM planning in term of its research focus and also direction for application. Extensive reviews on the methods adopted in relation to PM planning based on the planning-based such as cost-based, time-based and failure-based were also provided.

The purpose of this paper is to review empirical studies on process mining in order to understand its use by organizations. The paper further aims to outline future research opportunities.

The authors propose a classification model that combines core conceptual elements of process mining with prior models from technology classification from the enterprise resource planning and business intelligence field. The model incorporates an organizational usage, a system-orientation and service nature, adding a focus on physical services. The application is based on a systematic literature review of 144 research papers.

The results show that, thus far, the literature has been chiefly concerned with realization of single business process management systems in single organizations. The authors conclude that cross-system or cross-organizational process mining is underrepresented in the ISR, as is the analysis of physical services.

Process mining researchers have paid little attention to utilizing complex use cases and mining mixed physical-digital services. Practitioners should work closely with academics to overcome these knowledge gaps. Only then will process mining be on the cusp of becoming a technology that allows new insights into customer processes by supplying business operations with valuable and detailed information.

Despite the scientific interest in process mining, particularly scant attention has been given by researchers to investigating its use in relatively complex scenarios, e.g., cross-system and cross-organizational process mining. Furthermore, coverage on the use of process mining from a service perspective is limited, which fails to reflect the marketing and business context of most contemporary organizations, wherein the importance of such scenarios is widely acknowledged. The small number of studies encountered may be due to a lack of knowledge about the potential of such scenarios as well as successful examples, a situation the authors seek to remedy with this study.

IT IS generally agreed that a single line centralised lubrication system has many advantages over the more conventional double line system, but hitherto, these advantages have been negatived, when applied to reversing systems, by various difficulties in ensuring correct design so that the system is both automatic and thoroughly reliable. Probably the biggest saving in a single line system is the reduction in piping required and consequently the ease of fitting with its neatness. The method of reversing the flow has given trouble on many previous designs of single line reversing systems.

The purpose of this paper is to introduce a resource allocation mechanism for Multimedia Broadcast/Multicast Service (MBMS) in a wireless cellular system and to obtain a rapid and efficient transmission scheme over various types' services. The proposed algorithm is evaluated by simulation results.

A big problem for wireless communication is the limited time/frequency resources. Therefore, the most important issue is how to utilize these limited resources to transmit various services over a wireless broadband network, especially for MBMS services. In this paper, resource allocation mechanism in a full unicast system is first analyzed with three classical methods, then improved modulation and coding schemes (MCS) methods are proposed in a full multicast system to improve system throughput and spectral efficiency. Based on the foregoing discussions, research on resource allocation mechanism for mixed multicast and unicast traffic is developed in single‐cell and multi‐cell system (MBSFN, MBMS over single frequency network), respectively. Different transmission proportions between multicast and unicast are analyzed and a multiplexing scenario is also considered.

Resource allocation is a hot topic in wireless communication and there are many investigations on it. However, resource allocation for multicast system, especially for mixed multicast and unicast traffic system, is still a problem worthy of further study. Under same transmission condition in a single cell scenario, system throughput in multicast mode is worse than in unicast mode, which is partly because the number of valid date in multicast resource block (RB) is less than the one in unicast in 3GPP LTE/LTE‐A, on the other hand, because that multicast need to select a relative low MCS to satisfy most MBMS users, even the users with a very poor transmission condition. Fortunately, multicast in MBSFN (MBMS over single frequency network) transfer mode can largely improve system performance.

Improved MCS selection schemes are proposed for full multicast transmission and three transmission scenarios for mixed multicast and unicast traffic are presented to discuss resource allocation mechanism over various types' services. Simulation results show that system performance of multicast system can be greatly enhanced in MBSFN transmission mode, especially with MIMO technology.

As a core rotating component of power machinery and working machinery, the rotor system is widely used in the fields of machinery, electric power and aviation. When the system operates at high speed, the system stability is of great importance. To enhance the system stability, squeeze film damper (SFD) is being installed in the rotor system to alleviate vibration. The purpose of this paper is to first classify the rotor system into two types, the dual rotor system and the single rotor system, and to comprehensively and specifically mention the method of generating the dynamic model. Next, based on the establishment of a dynamic model with and without SFD in the rotor system, the optimization design of the rotor system with SFD was carried out using a genetic algorithm. Through sensitivity analysis, SFD clearance, shaft stiffness and oil viscosity were determined as design variables of the rotor system, and the objective function was the minimization of the maximum amplitude of the rotor system with SFD within the operation speed range.

In this paper, first, the rotor system was classified into two types, namely, the dual rotor system and the single rotor system, and the method of creating a dynamic model was comprehensively and specifically mentioned. Here, the dynamic model of the rotor system was derived in detail for the single rotor system and the dual rotor system with and without SFD. Next, based on the establishment of a dynamic model with and without SFD in the rotor system, the optimization design of the rotor system with SFD was carried out using a genetic algorithm. The sensitivity analysis of the unbalanced response was carried out to determine the design variables of the optimization design. Through sensitivity analysis, SFD clearance, shaft stiffness and oil viscosity were determined as design variables of the rotor system, and the objective function was the minimization of the maximum amplitude of the rotor system with SFD within the operation speed range.

SFD clearance, shaft stiffness and oil viscosity were determined as design variables of the rotor system through sensitivity analysis of the unbalanced response. These three variables are basic factors affecting the amplitude of the rotor system with SFD.

In the existing studies, only a dynamic model of a single rotor system with SFD was created, and the characteristic values of pure SFD were selected as optimization variables and optimization design was carried out. But in this study, the rotor system was classified into two types, namely, the dual rotor system and the single rotor system, and the method of creating a dynamic model was comprehensively and specifically mentioned. In addition, optimization design variables were selected and optimized design was performed through sensitivity analysis on the unbalanced response of factors affecting the vibration characteristics of the rotor system.

The purpose of this paper is to compare the performance of single- and dual-channel minimum quantity lubrication (MQL) for reaming spool bores in an automotive transmission valve body.

Machining experiments are conducted under various parameters for both single- and dual-channel MQL. Comparison metrics include part surface temperature, spindle power consumption and hole quality. Experimental data from traditional through-tool flood coolant are provided as a baseline for spindle power consumption and part quality.

The results show that with proper tooling and machining parameters, dual-channel MQL can perform equivalently or better than flood coolant. Single-channel MQL was not deemed suitable for this machining application.

The results of the study show that MQL can be successfully applied for precision reaming of aluminum and can provide guidance in developing an MQL system.

Few studies have been performed for reaming holes in general, and very few studies have been performed for reaming with MQL. Reaming is a critical operation used to create holes with precise quality. No study was found in the literature review that directly compared the performance of single- and dual-channel MQL delivery systems.