Kloud Smart Blog

Key Concepts : Pretrained Model: A model trained on a large dataset (like ImageNet for images, or BERT for language). Fine-tuning: The pretrained model is adapted to a new task by continuing training on the new, typically smaller, dataset. Feature Extraction: Using the pretrained model’s learned representations (features) as input to a new model without retraining the whole network. Common Use Cases of Transfer Learning : Computer Vision: Using models like ResNet or VGG pretrained on ImageNet to classify medical images or detect defects. Natural Language Processing: Using BERT Will Transfer Learning Make Future AI Models Faster to Build? As artificial intelligence advances, a natural question arises: Will each new generation of AI models take less time to build, thanks to transfer learning? At first glance, it seems obvious, if we can reuse what we've already learned, shouldn't that make things faster? The truth is a bit more nuanced. While transfer learning is a game-changer, ...

Generative AI is advancing at an unprecedented rate, with new models, techniques, and applications constantly emerging. Keeping up with these developments is essential for staying competitive and fully utilizing AI driven innovations. Ongoing training and continuous learning enable professionals to grasp the latest breakthroughs, enhance AI applications, and tackle ethical and technical challenges effectively. As AI models grow more powerful and complex, staying informed about current research, industry trends, and best practices ensures responsible and efficient AI usage. Whether through online courses, research papers, or hands-on experimentation, staying updated is key in this rapidly evolving field. This video provides a helpful overview of the many Generative AI courses currently available. The Basics Generative AI Fundamentals Specialization (IBM, Coursera) Introduction to Generative AI (University of Colorado, Boulder, Coursera) Generative AI Primer (Vanderbilt University, Cours...

As the technological landscape evolves, organizations face the dual challenge of harnessing innovation while navigating its risks. Gartner’s 2025 Strategic Technology Trends provide a roadmap to achieve this balance, grouping key advancements into three themes: AI imperatives and risks, new frontiers of computing, and the synergy between humans and machines. These trends highlight how responsible innovation can drive progress across industries. AI Imperatives and Risks: Balancing Innovation and Protection Artificial intelligence continues to revolutionize how businesses operate, but it also necessitates safeguards to ensure ethical and secure adoption. Agentic AI , one of this year’s trends, represents autonomous systems capable of setting and achieving goals based on user input. This technology holds immense potential to augment human efforts by acting as a virtual workforce, taking on repetitive or complex tasks. However, its transformative power requires careful oversight to ensure ...

The Bank of England has just made its first interest rate cut in more than four years, signaling the beginning of a new phase for the UK economy. While we’re not expecting rates to return to the ultra-low levels of the past, small and gradual cuts are likely over the next year or so. With inflation cooling and the era of high interest rates behind us, investors are now wondering what falling interest rates will mean for markets and how best to position their portfolios. What Do Falling Interest Rates Mean for Markets? In general, lower interest rates tend to make investing in the stock market more attractive compared to holding cash. When interest rates are high, savers can get a reasonable return on their cash through savings accounts or fixed-term deposits, reducing the appeal of stocks. But as interest rates fall, returns on cash savings decrease, leading more investors to move their money into equities. This shift can push up stock prices, benefiting the broader market. However, no...

The era of artificial intelligence (AI) is in full swing. As generative AI continues to advance, tech giants like Intel, AMD, and Qualcomm are focusing not only on the software side but also on the hardware that powers these innovations. A key player in this revolution is the NPU—Neural Processing Unit—a specialized processor designed to accelerate AI tasks and enhance the performance of machine learning applications. Although NPUs are not entirely new (Apple has included them in its chips for years), they’re now being hailed as the next big thing in computing. As AI-driven technologies become more widespread, NPUs are set to play a crucial role in shaping the future of computing. Let’s explore what an NPU is and why it’s generating so much buzz. What is an NPU?  At its core, an NPU is a processor specifically designed to handle the unique demands of AI workloads, particularly neural networks. Unlike traditional CPUs (Central Processing Units) or GPUs (Graphics Processing Units), ...

When a UK company aims to expand its operations overseas, a variety of options come into play. Photo by   Kyle Glenn   on   Unsplash Permanent Establishment Definition: A Permanent Establishment (PE) arises when a company has a place of management, a branch, an office, a factory/workshop etc, in another country, even if it's not formally registered as a company overseas. It functions as an extension of the parent company and is not a separate legal entity. Considerations: Double Taxation Relief (DTR) : Profit from an overseas PE is subject to UK corporation tax. However, double taxation relief is available if the profit is also subject to taxation overseas. The amount of DTR for this profit is the lower of the tax payable in the UK and in the overseas country. Electing to Tax Overseas : A company can choose to have the PE taxed only overseas. This election is irrevocable and applies to all future PEs of the company. If the election is made, the company may lose relief and...

For Anyone Considering Renting Out Their Place If you are considering renting out your property in the UK, it is important to understand the tax differences between repair expenditures and capital expenditures. Some money spent on your rental property will be categorized as repairs, while other expenses would be considered capital improvements. Repair expenditures are costs associated with restoring your property to a usable condition. This includes things like repainting, fixing appliances, or repairing damage. These expenses can be fully deducted in the tax year they occur. Capital expenditures are investments that improve your property, prolong its useful life, or adapt it to new uses. Examples include building an addition, installing central heating, replacing a roof, or renovating a kitchen. These expenses cannot be fully deducted in one tax year. Instead, the costs are deducted through capital allowances over several years (although in most cases, most expenditures would be ful...