R&D&I Tax Incentives in the European Union and State Aid Rules

Although tax incentives are an effective tool for promoting R&D&I, depending on their design they may qualify as State aid (article 107(1) of the TFEU) unless exempted by the Commission (article 107(3)). This article discusses the role of State aid rules in respect of R&D&I incentives and the need to ensure R&D&I promotion policies in Europe are on equal footing with the rest of the world, thus ensuring a level playing field for European undertakings in global markets.

Efficient tool path computation using multi-core GPUs

Tool path generation is one of the most complex problems in Computer Aided Manufacturing. Although some efficient strategies have been developed, most of them are only useful for standard machining. However, the algorithms used for tool path computation demand a higher computation performance, which makes the implementation on many existing systems very slow or even impractical. Hardware acceleration is an incremental solution that can be cleanly added to these systems while keeping everything else intact. It is completely transparent to the user. The cost is much lower and the development time is much shorter than replacing the computers by faster ones. This paper presents an optimisation that uses a specific graphic hardware approach using the power of multi-core Graphic Processing Units (GPUs) in order to improve the tool path computation. This improvement is applied on a highly accurate and robust tool path generation algorithm. The paper presents, as a case of study, a fully implemented algorithm used for turning lathe machining of shoe lasts. A comparative study will show the gain achieved in terms of total computing time. The execution time is almost two orders of magnitude faster than modern PCs.

Augmented and Virtual Reality techniques for footwear

The use of 3D imaging techniques has been early adopted in the footwear industry. In particular, 3D imaging could be used to aid commerce and improve the quality and sales of shoes. Footwear customization is an added value aimed not only to improve product quality, but also consumer comfort. Moreover, customisation implies a new business model that avoids the competition of mass production coming from new manufacturers settled mainly in Asian countries. However, footwear customisation implies a significant effort at different levels. In manufacturing, rapid and virtual prototyping is required; indeed the prototype is intended to become the final product. The whole design procedure must be validated using exclusively virtual techniques to ensure the feasibility of this process, since physical prototypes should be avoided. With regard to commerce, it would be desirable for the consumer to choose any model of shoes from a large 3D database and be able to try them on looking at a magic mirror. This would probably reduce costs and increase sales, since shops would not require storing every shoe model and the process of trying several models on would be easier and faster for the consumer. In this paper, new advances in 3D techniques coming from experience in cinema, TV and games are successfully applied to footwear. Firstly, the characteristics of a high-quality stereoscopic vision system for footwear are presented. Secondly, a system for the interaction with virtual footwear models based on 3D gloves is detailed. Finally, an augmented reality system (magic mirror) is presented, which is implemented with low-cost computational elements that allow a hypothetical customer to check in real time the goodness of a given virtual footwear model from an aesthetical point of view.

El empoderamiento del alumnado desde el modelo sMOOC

Los MOOC han traído consigo multitud de oportunidades que aportar a un panorama educativo que se encuentra a falta de nuevos estímulos para fomentar una educación de calidad. Los sMOOC en particular, favorecen un mayor protagonismo del alumnado, tanto en el modelo comunicativo que desarrollan como en el pedagógico. Las redes sociales contribuyen a esta labor desempeñando un papel prioritario en el proceso de aprendizaje, al conectar a todos los agentes que participan, y brindarles oportunidades que les posibiliten ser escuchados y transformar la capa social. El empoderamiento del alumnado es clave en este proceso de evolución educativa, y desde el Proyecto ECO se ha potenciado esta propuesta, ofreciendo la posibilidad de crear tu propio sMOOC, en los que se hace patente el empoderamiento ciudadano invirtiendo el aula donde el alumnado pasa a ser eteacher.