Helping Managers Manage

Do conventional management accounts help managers manage? This paper argues that the answer to this question is ‘No’, primarily because conventionally prepared budgets are not accepted by managers as valid measures of performance as a result of either forecasting errors in the data used in the original budget or weaknesses in the simulation algorithms inherent in the budget. The paper then suggests that management accounts can be made more meaningful by incorporating within the management accounting system a ‘resource management system’, the basis of which is a powerful simulation model.     

The use of holding coils to facilitate long incubation times in unsegmented flow analysis : Determination of serum prostatic acid phosphatase

Conventional unsegmented flow analysis is best suited to determinations involving rapid chemical reactions. Analyses requiring relatively long reaction times necessitate stopping the flow to allow sufficient reaction product to accumulate, which significantly decreases sampling frequency. An automated distribution valve is described which directs samples into one of four holding coils where they remain for a predetermined time. Because one parallel coil may be filled with a sample while the others hold other samples for reaction, thoroughput is increased fourfold compared with a comparable single tube system. This technique is applied to the determination of prostatic acid phosphatase in human blood sera. The method is compared with a manual procedure.     

Properties of a special class of doubly stochastic measures

Summary A measure on the unit squareI } I is doubly stochastic if(A } I) = (I } A) = the Lebesgue measure ofA for every Lebesgue measurable subsetA ofI = [0, 1]. By the hairpinL L ^–1, we mean the union of the graphs of an increasing homeomorphismL onI and its inverseL ^–1. By the latticework hairpin generated by a sequence {x _n :n Z} such thatx _n-1 < x_n (n Z), x _n = 0 and x _n = 1, we mean the hairpinL L ^–1 , whereL is linear on [x _n-1 ,x _n ] andL(n) =x _n-1 forn Z. In this note, a characterization of latticework hairpins which support doubly stochastic measures is given. This allows one to construct a variety of concrete examples of such measures. In particular, examples are given, disproving J. H. B. Kemperman's conjecture concerning a certain condition for the existence of doubly stochastic measures supported in hairpins.     

Doubly stochastic measures with hairpin support

Summary Seethoff and Shiflett [5] proved nice uniqueness theorems concerning doubly stochastic measures supported on the union of the graphs of two functions, but the existence theorems were more elusive. In this present paper, using a functional equations approach, not only uniqueness results but also existence theorems are obtained for doubly stochastic measures with support sets of the form gg^-1 where g is an increasing homeomorphism of [0,1] onto itself such that g(x) whenever 0<x<1.     

The structure of thiophene sesquioxide: Syn,endo-3a,4,7,7a-tetrahydro-4,7-epithiobenzo[b] thiophene 1,1,8-trioxide

Thiophene sesquioxide is shown to be syn, endo-3a,4,7,7a-tetrahydro-4,7-epithiobenzo[b]-thiophene 1,1,8-trioxide (I) by ¹ H and ¹³ C nmr evidence. Assignment of the ¹³ C spectrum was facilitated by a cross-ring long-range ¹³ C-¹ H coupling. The mass spectrum of I is dominated by an unusual break-down to give benzene radical cation.     

X-ray photoelectron spectroscopic studies of electrode surfaces using a new controlled transfer technique: Part II. Results for a molybdenum electrode and the curve fitting procedure

The surface of molybdenum metal was examined by XPS after exposure to gaseous and liquid systems and after electrochemical treatment. The latter being conducted in a specially designed electrochemical cell situated in a vacuum chamber attached to the main spectrometer chamber. The results show that a clean molybdenum metal surface is unaffected by oxygen gas and deoxygenated sulphuric acid. It was slightly oxidized by deoxygenated water and appreciably oxidized by oxygenated water. The Mo(VI) oxide is not observed after cathodic polarisation.     

Electrocatalysis of the reduction of nitrate ion at cadmium electrodes by electrodeposited copper

The irreversible reduction of nitrate to nitrite at a cadmium electrode in slightly alkaline solution is electrocatalyzed by copper deposited on the electrode surface. Mass transport-limited currents were observed at a Cu—Cd disc electrode to rotational velocities of 1050 rad s^-1 (10000 rev. min^-1). Electron mugraphs revealed that the copper is plated as closely packed muspheres less than 1 μm in diameter.     

Synthesis of Floridoside

Floridoside (2-O-glycerol-α-D-galactopyranoside) is a natural glycerol glycoside found in red algae and is believed to play important roles in carbon storage, transport, and assimilation and in the regulation of osmotic balance. We describe here a rapid, high-yield, and high-stereoselectivity synthesis of floridoside in which the key step involves the 1,2-cis O-glycosylation of 1,3-dibenzylglycerol with ethyl 2,3,4,6-tetra-O-benzyl-1-thio-β-D-galactopyranoside using iodonium dicollidine perchlorate (IDCP) or N-iodosuccinimide/trimethylsilyl triflate (NIS/TMSOTf) as promoters.