Definition of and Accounting for Assets Acquired in a Business Combination That Are to Be Used in Research and Development Activities

2017 ◽  
pp. 13-43
2011 ◽  
Vol 314-316 ◽  
pp. 2152-2157
Author(s):  
Huan Gu

This document explains and demonstrates how to construct JDF data agent tools on .NET Linq platform. This Agent has the ability to create a Job, to add Nodes to an existing Job, and to modify existing Nodes. It is based on the structure of JDF standard and the definition of markup, and packages the node of each layer and its complicated parameters and data type into the object, forming a programming language model that is based on JDF markup object, and reducing the complexity of developing the printing digital process software basing-on JDFXML standard, providing a reference for developing the same distributed digital system basing-on XML driver.


2021 ◽  
Vol 26 (jai2021.26(1)) ◽  
pp. 10-20
Author(s):  
Shevchenko A ◽  
◽  
Sosnitsky A ◽  

The main problem today in the research and development of AI is the lack of a scientific definition of Intelligence, since it is impossible to do something incomprehensible. This fundamentally delegitimizes all developments in this area and science as a whole as a product of exclusively intellectual activity, and any scientific use of the term «Intelligence» in its strict sense is unreasonable. In this paper, this problem is solved by transition to a more general universal paradigm of cognition, which allowed us to deduce the desired definition and universal formalism of Intelligence in its strong sense. Unlike previous publications, the ontology and properties of Intelligence are specified here as necessary components of Intelligence, which are subject to subsequent concretization and materialization in different niches of existence. The results of the work are of both fundamental and applied general scientific importance for all technical and humanitarian applications of Intelligence


2021 ◽  
Vol 3 (1) ◽  
Author(s):  
Kailin Zhou

The need to reduce the overall weight of aeronautical and space structures while preserving or even improving their performances make the research and development in the field of advanced composite materials necessary for the advancement of aerospace technologies. This paper provides an overview of composite materials and their fiber reinforcement technology in aerospace field. We discuss the reasons for aircraft manufacturers and airlines to use composites and illustrate the definition of composite material. Then, we list the advantages and disadvantage of composite materials and cite different fiber reinforcement technologies of carbon fibers, aramid fiber, UHMWPE, etc. At last, we summarize the present and future applications of composites materials in aerospace and other civil fields. A conclusion is drawn that in the future, composite materials are set for their development, while continually decreasing its costs is still an important task.


2020 ◽  
pp. 1232-1271
Author(s):  
Stuart Armstrong ◽  
Roman V. Yampolskiy

Superintelligent systems are likely to present serious safety issues, since such entities would have great power to control the future according to their possibly misaligned goals or motivation systems. Oracle AIs (OAI) are confined AIs that can only answer questions and do not act in the world, represent one particular solution to this problem. However even Oracles are not particularly safe: humans are still vulnerable to traps, social engineering, or simply becoming dependent on the OAI. But OAIs are still strictly safer than general AIs, and there are many extra layers of precautions we can add on top of these. This paper begins with the definition of the OAI Confinement Problem. After analysis of existing solutions and their shortcomings, a protocol is proposed aimed at making a more secure confinement environment which might delay negative effects from a potentially unfriendly superintelligence while allowing for future research and development of superintelligent systems.


1987 ◽  
Vol 109 (2) ◽  
pp. 132-141
Author(s):  
G. C. Paynter ◽  
C. K. Forester ◽  
E. Tjonneland

This article provides an assessment of current CFD technology with application to propulsion integration, a definition of research and development needed to extend the technology, and a discussion of numerical error assessment and control. The CFD technology is divided into the elemental areas of the computer system, algorithms, geometry and mesh generation, turbulence modeling, and experimental validation; the current status and major issues in each of these areas are defined. Sources of numerical error are identified and some strategies for determining and controlling these are presented. CFD will have an impact on propulsion integration equivalent to that of the wind tunnel as CFD technology matures. This maturation will lead to a system which integrates the elemental areas of CFD for applications.


2020 ◽  
Vol 24 (1) ◽  
pp. 33-38
Author(s):  
I. Baryshevskaya ◽  
◽  
V. Palamarchuk ◽  
V. Khorenzhenko ◽  
◽  
...  

Annotation. Introduction. In today’s rapidly evolving Internet, new opportunities are emerging for scientific communication among scientists around the world. The dissemination of scientific ideas in society through the media is a daily norm abroad. In Ukraine, the attitude of the research community towards the promotion of scientific research still raises many questions: it is rather wary. For the even development of Ukrainian science, scientists need to cover the results of their work to a wide audience, communicate with press services and journalists and disseminate their ideas in society. With the emergence of new more effective ways and forms of scientific communication through Internet resources and relevant platforms, the creation of new information and scientific technologies, there is a need for state support of scientific activities, communication in Ukraine and ensuring the appropriate level of copyright protection of these scientists, developers etc. Purpose. The main purpose of the study is to monitor the state and trends of scientific communication in Ukraine in modern conditions and to develop recommendations for its further development. Results. The analysis of development of scientific communication in Ukraine is carried out. The definition of the concept of scientific communication is indicated. The process of scientific communication is schematically presented. The most common classification of scientific communication is given. The significance of the created National Research Fund of Ukraine for scientists and science in general is noted. The dynamics of the number of employees involved in the implementation of research and development, who have the degree of Doctor of Science and Doctor of Philosophy. The analysis of the employees number by level of education is involved in the implementation of research and development. Conclusions. We are convinced that the improvement of the support mechanism for Ukrainian science, scientists and scientists by the state will help to minimize the possible risks and dangers associated with copyright infringement and the decline of domestic science in general. Keywords: scientific communication; communicant; communicator; recipient.


2020 ◽  
Vol 28 (1) ◽  
pp. 53-59
Author(s):  
Ewa W. Maruszewska ◽  
Marzena Strojek-Filus

AbstractIt is a well-known fact that research and development (R&D) activities are an important factor in maintaining a business on the market. Nowadays, not only is conducting R&D crucial for entities from new technology sector, but also for companies from each sector, including service entities. The aim of the study was to investigate R&D activities among the biggest publicly traded entities in Poland and to examine the way economists and engineers understand the notion of R&D. We hypothesize and find that R&D expenditure is underestimated or unrecognized in financial reports disclosed by service sector enterprises. Further, we surveyed professional economists and engineers to investigate their knowledge about R&D notion and ability to distinguish operational (day-to-day) actions from R&D activities. The study results indicated difference between the opinions expressed by economists and engineers. Our findings are important for regulators and practitioners as they pinpoint that a substantial change in the definition of R&D is required in order to facilitate a wider adoption of R&D by companies rendering services.


Legal Ukraine ◽  
2020 ◽  
pp. 22-28
Author(s):  
Nataliia Aralova

The normative regulation and problems of accounting of intangible assets in scientific institutions are considered. It is noted the introduction of modern accounting regulation in budgetary institutions only in 2015, which led to differences in the accounting of NA in scientific institutions. The practice of accounting for intangible assets (IA) in budgetary institutions indicates the need to improve regulations. The purpose of the article is to consider the example of scientific institutions of the NAS of Ukraine regulatory regulation of accounting for intangible assets and issues of its improvement. It is emphasized that the accounting of NA in scientific institutions is essential for the commercialization of intellectual property rights, while the main difficulties in the introduction of accounting for intangible assets for scientific institutions were associated with the lack of modern budget regulations for accounting. The main stages of implementation of accounting of intangible assets in scientific institutions are given. It is important to amend the Methodological Recommendations on Accounting of NA and NPBO 122 regarding the definition of the concept of «use» of intangible assets, as well as the costs to be taken into account when determining the value of NA created in the institution. The issue of accounting for research and development reports is problematic. The terminology used in the regulations also needs to be clarified. Key words: intangible assets, valuation of IP, research institutions, accounting.


2019 ◽  
pp. 165-172
Author(s):  
Olga Oleynik ◽  
Irina Borisova

As today’s challenges require more innovations and a faster progress regionally and nationwide, the research and development products are increasingly in demand, competition is high, manufacturing relations globalize, assessing the effectiveness of the management system of achieving financial stability of engineering companies becomes especially important. The article explains why engineering companies should change from the operational management to the strategic one. It also gives the comparison of the operational and strategic management. The paper suggests the comprehensive assessment of the strategy of achieving financial stability. It is seen as a tool for regulating financial and business operations of engineering companies. The article provides the system approach to the definition of the main measures for achieving financial stability of engineering companies. It justifies functional components of the strategy such as finance, marketing, HR, production, research and development ones. The inclusion of research and development component into the strategic plans will allow reducing the expenditures of an engineering company which allow keeping competitive positions not only in the domestic market but also in the external market (competition with foreign organizations). The comprehensive assessment of the strategy of achieving financial stability of an engineering company comprises three steps: analyzing the economic and social conditions of the engineering company, evaluating the progress of the adopted strategy, and monitoring its implementation. In order to determine necessary adjustments in the strategy of achieving financial sustainability the authors propose a model of assessing the strategic financial position of an engineering company which will allow monitoring the criteria of financial components of the strategy. On the basis of the comprehensive assessment of the strategy of achieving financial sustainability of an engineering company the authors developed the matrix facilitating the identification of potential strategic approaches.


Author(s):  
Ashu M. G. Solo

This chapter describes two new interdisciplinary fields defined by Ashu M. G. Solo called “public policy engineering” and “computational public policy.” Public policy engineering is the application of engineering, computer science, mathematics, or natural science to solving problems in public policy. Computational public policy is the application of computer science or mathematics to solving problems in public policy. Public policy engineering and computational public policy include, but are not limited to, principles and methods for public policy formulation, decision making, analysis, modeling, optimization, forecasting, and simulation. The definition of these two new fields will greatly increase the pace of research and development in these important fields.


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