Search results
1 – 10 of over 16000François Hirsch and Lluis Montoliu
For more than 20 years, genome editing has been one of the numerous technologies developed for the study and manipulation of the genome. However, since the relatively recent…
Abstract
For more than 20 years, genome editing has been one of the numerous technologies developed for the study and manipulation of the genome. However, since the relatively recent appearance of the so-called precision approaches, and especially through the “CRISPR revolution,” the modification of the genome of any living beings on our planet has become possible, despite recent results showing some unexpected and undesirable effects of this technology. The objective of this chapter is to illustrate how a mobilization of the scientific community through the setting-up of an association should allow a responsible and ethical use of these technologies with considerable impacts for our society.
Details
Keywords
N. Adhikary and B. Gurumoorthy
This paper aims to propose an automatic and direct method to manipulate global parameters of the object for prototyping and simulation, given an STL mesh model of a thin-walled…
Abstract
Purpose
This paper aims to propose an automatic and direct method to manipulate global parameters of the object for prototyping and simulation, given an STL mesh model of a thin-walled object. Proposed method is useful in rapid prototyping, where changing the global parameters such as thickness, scaling local features or draft of walls of an STL mesh is often required. Presently, user needs to iterate over the cycle of modification of the computer-aided design (CAD) model and tessellating it to change the global parameters. The proposed algorithm eliminates the need for CAD model while manipulating those global properties, as it works directly with the mesh model.
Design/methodology/approach
Proposed algorithm automatically identifies walls and its thickness, and then, it extracts mid-surface from each wall. Global parameters are then modified by using these mid-surfaces.
Findings
Mesh directly modified and the mesh obtained by tessellating modified CAD model has same global properties; proposed method can also allow multiple parameters to be modified at the same time.
Research limitations/implications
Input STL model is assumed to be error-free, where models containing errors like self-intersection will lead to incorrect mid-surfaces. Present algorithm assumes that the mid-surface represent of the input STL model is a manifold surface.
Originality/value
A novel algorithm of directly manipulating global parameters of a thin-walled object in its STL mesh model is proposed. The paper also presents a novel method of extracting mid-surface representation from a thin-wall STL mesh.
Details
Keywords
The purpose of this paper is to add to the literature on accounting change in explaining a decade-long effort by the FASB and IASB to develop a set of global accounting standards…
Abstract
Purpose
The purpose of this paper is to add to the literature on accounting change in explaining a decade-long effort by the FASB and IASB to develop a set of global accounting standards accepted by markets worldwide. This research studies the effort as one of “convergence” in accounting standards and aims to bring theoretical and empirical clarity as to how we can conceptualize the notion of convergence.
Design/methodology/approach
Through a longitudinal study of 23 key FASB-IASB projects undertaken between 2002 and 2011, this paper analyzes processes of accounting change using a blend of institutional theory and political economy. A process perspective provides a method to unfold variants of accounting change by identifying patterns that help us to understand the conditions for and characteristics of convergence.
Findings
The author highlights specific variants of accounting change observed during the convergence effort – direct emulation, difference reduction and progressive redesign – as analogous to institutional processes. Where direct emulation and difference reduction reflect institutional processes of imitation and editing or translation, respectively, the author shows how progressive redesign of accounting standards goes beyond these classical categorizations to encompass the notion of “institutional co-construction” (Djelic, 2008).
Research limitations/implications
A longer (shorter) period of study and a greater (lesser) number of projects could be argued for a more comprehensive (more detailed) study; however, limiting the period and project to the terms of the formal convergence program allows for forces driving this particular process to be isolated and their effects extrapolated to broader thinking on accounting and global regulation.
Originality/value
This research informs the global standard-setting community of the evolution of convergence and the factors which impact that evolution by revealing the influence of various institutions, actors and events over time. In particular, the author identifies the impact of the competitive and cooperative conditions under which the FASB-IASB convergence effort operated and reveal how these conditions were influenced by the macro-level economic and political developments occurring over the period.
Details
Keywords
Linda G. Bills and Linda W. Helgerson
Preparation of bibliographic data for the production of CD‐ROM public access catalogs (PACs) requires several services: merging records from various vendors or libraries, the…
Abstract
Preparation of bibliographic data for the production of CD‐ROM public access catalogs (PACs) requires several services: merging records from various vendors or libraries, the elimination of duplicate records, the identification and decoding of holdings information, updating the database (often in an offline mode), and authority control. The nature of specific CD‐ROM catalogs affects the priorities for processing the database. For example, some systems exploit controlled vocabulary and cross references, making subject authority critical. Others provide powerful Boolean searching on key words derived from all parts of the bibliographic record; as a result, the need for quality control checks beyond those typically provided by library vendors is increased. This article identifies the services and processes offered by seven vendors that provide CD‐PACs and one vendor that processes MARC bibliographic databases.