49 resultados para external accountants


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Humans have exceptional abilities to learn new skills, manipulate tools and objects, and interact with our environment. In order to be successful at these tasks, our brain has developed learning mechanisms to deal with and compensate for the constantly changing dynamics of the world. If this mechanism or mechanisms can be understood from a computational point of view, then they can also be used to drive the adaptability and learning of robots. In this paper, we will present a new technique for examining changes in the feedforward motor command due to adaptation. This technique can then be utilized for examining motor adaptation in humans and determining a computational algorithm which explains motor learning. © 2007.

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Humans have exceptional abilities to learn new skills, manipulate tools and objects, and interact with our environment. In order to be successful at these tasks, our brain has become exceptionally well adapted to learning to deal not only with the complex dynamics of our own limbs but also with novel dynamics in the external world. While learning of these dynamics includes learning the complex time-varying forces at the end of limbs through the updating of internal models, it must also include learning the appropriate mechanical impedance in order to stabilize both the limb and any objects contacted in the environment. This article reviews the field of human learning by examining recent experimental evidence about adaptation to novel unstable dynamics and explores how this knowledge about the brain and neuro-muscular system can expand the learning capabilities of robotics and prosthetics. © 2006.

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Why do firms acquire external technologies? Previous research indicates that there are a wide variety of motivations. These include the need to acquire valuable knowledge-based resources, to improve strategic flexibility, to experiment), to overcome organisational inertia, to mitigate risk and uncertainty, to reduce costs and development time in new product development, and the perception that the firm has the absorptive capacity to integrate acquisitions. In this paper we provide an in-depth literature review of the motivations for the acquisition of external technologies by firms. We find that these motivations can be broadly classed into four categories: (1) the development of technological capabilities, (2) the development of strategic options, (3) efficiency improvements, and (4) responses to the competitive environment. In light of this categorisation, we comment on how these different motivations connect to the wider issues of technology acquisition. © 2010 IEEE.

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Most of the literature on the role of universities in innovation assumes that academics¡¯ knowledge interacts only with industry and knowledge transfer occurs only or mainly in the technological and scientific fields. We question these assumptions, suggesting academics¡¯ internal and external knowledge interact across disciplines. Using national survey data, this paper tries to show the heterogeneity of university teachers¡¯ knowledge interactions across wider disciplines. Also, this paper explores the patterns of university academics¡¯ internal knowledge interactions with other academics within academia and the university academics¡¯ external knowledge interactions with industry, such as small and medium enterprises (SMEs) and major Korean firms, Chaebols. We found that there are heterogeneities of academics¡¯ knowledge interactions across the disciplines.

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This paper presents an investigation of the mode-locking performance of a two-section external-cavity mode-locked InGaAs quantum-dot laser diode, focusing on repetition rate, pulse duration and pulse energy. The lowest repetition rate to-date of any passively mode-locked semiconductor laser diode is demonstrated (310 MHz) and a restriction on the pulse energy (at 0.4 pJ) for the shortest pulse durations is identified. Fundamental mode-locking from 310 MHz to 1.1 GHz was investigated, and harmonic mode-locking was achieved up to a repetition rate of 4.4 GHz. Fourier transform limited subpicosecond pulse generation was realized through implementation of an intra-cavity glass etalon, and pulse durations from 930fs to 8.3ps were demonstrated for a repetition rate of 1 GHz. For all investigations, mode-locking with the shortest pulse durations yielded constant pulse energies of ∼0.4 pJ, revealing an independence of the pulse energy on all the mode-locking parameters investigated (cavity configuration, driving conditions, pulse duration, repetition rate, and output power). © 2011 IEEE.

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This paper describes an experimental study of a new form of prestressed concrete beam. Aramid Fiber Reinforced Polymers (AFRPs) are used to provide compression confinement in the form of interlocking circular spirals, while external tendons are made from parallel-lay aramid ropes. The response shows that the confinement of the compression flange significantly increases the ductility of the beam, allowing much better utilization of the fiber strength. The failure of the beam is characterized by rupture of spiral confinement reinforcement.

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This paper presents the initial results of on-going research in the field of external Corporate Venture Capital (CVC) investments, i.e. equity investments of large corporations in entrepreneurial ventures which originated outside the corporation. The research is motivated by the fact that external CVC plays an increasingly important role within the strategy of corporations. Driven by a general trend towards a more open approach to innovation, companies see particular value in external corporate venturing as a tool to gain, for example, access to complementary technologies and a general window on technology developments. The review of literature in the field of external corporate venturing clearly reveals that theoretical gaps exist in understanding mechanisms for capturing value and measurements of this value. To help close these gaps, the research addresses the underlying question "How do corporations and start-ups capture and measure strategic value through external CVC investments" by using embedded, multiple case studies. Following an initial set of case studies, steps towards the development of a framework for capturing and measuring strategic value from CVC investments are outlined within this paper and the resulting preliminary framework is presented. The paper closes with an outlook on ongoing and future research steps. © 2009 PICMET.

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Pancake or racetrack coils wound with second generation high-temperature superconductors (2G HTSs) are important elements for numerous applications of HTS. The applications of these coils are primarily in rotating machines such as motors and generators where they must withstand external magnetic fields from various orientations. The characterization of 2G HTS coils is mostly focused on AC loss assessment, critical current and maximum magnetic field evaluation. In this study, racetrack coils will be placed in different orientations of external magnetic fields - Jc (Ic) versus angle measurements will be performed and interpreted. Full attention is paid to studies of anisotropy Jc versus angle curves for short samples of 2G HTS tapes. As will be shown, the shape of the Jc versus angle curves for tapes has a strong influence on the Jc (Ic) versus angle curves for coils. In this work, a unique and unpredicted behavior of the Jc versus angle curves for the 2G HTS racetrack coils was found. This will be analyzed and fully explained. © 2013 IOP Publishing Ltd.

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The normal shock wave / boundary layer interaction (normal SBLI) is important to the operation and performance of a supersonic inlet, and the normal SBLI is particularly prominent in external compression inlets. To improve our understanding of such interactions, it is helpful to make use of fundamental flows which capture the main elements of inlets, without resorting to the level of complexity and system integration associated with full-geometry inlets. In this paper, several fundamental fiow-fleld configurations have been considered as possible test cases to represent the normal SBLI aspects found in typical external compression inlets, and it was found that the spillage-diffuser more closely retains the basic flow features of an external compression inlet than the other configurations. In particular, this flow-fleld allows the normal shock Mach number as well as the amount and rate of subsonic diffusion to be all held approximately constant mid independent of the application of flow control. In addition, a survey of several external compression inlets was conducted to quantify the flow and geometric parameters of the spillage-diffuser relevant to actual inlets. The results indicated that such a flow may be especially relevant if the terminal Mach number is about 1.3 to 1.4, the confinement parameter is around 10%, the width around twice or three times the height, and with the area expansion just downstream of the shock on the conservative side of the stall limit for incompressible diffusers. © 2013 by the American Institute of Aeronautics and Astronautics, Inc. All rights reserved.

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The normal shock wave/boundary-layer interaction is important to the operation and performance of a supersonic inlet, and the normal shock wave/boundary-layer interaction is particularly prominent in external compression inlets. To improve understanding of such interactions, it is helpful to make use of fundamental flows that capture the main elements of inlets, without resorting to the level of complexity and system integration associated with full-geometry inlets. In this paper, several fundamental flowfield configurations have been considered as possible test cases to represent the normal shock wave/boundary-layer interaction aspects found in typical external compression inlets, and it was found that the spillage diffuser more closely retains the basic flow features of an external compression inlet than the other configurations. In particular, this flowfield allows the normal shock Mach number as well as the amount and rate of subsonic diffusion to all be held approximately constant and independent of the application of flow control. In addition, a survey of several external compression inlets was conducted to quantify the flow and geometric parameters of the spillage diffuser relevant to actual inlets. The results indicated that such a flow may be especially relevant if the terminal Mach number is about 1.3 to 1.4, the confinement parameter is around 10%, and the width is around twice or three times the height. In addition, the area expansion downstream of the shock should be limited to the conservative side of incipient stall based on incompressible diffusers. Copyright © 2013 by the authors.