scholarly journals Wpływ sztucznej inteligencji na pracę biur rachunkowych

2021 ◽  
pp. 266-282
Author(s):  
Anna Semrau

The article is theoretical and methodological. It describes the concept of artificial intelligence. It has been outlined how over the years AI is slowly replacing human work. Artificial intelligence is new technologies that appear in every area of human life. You don’t have to look far for examples, digital network operator, smart air conditioning, online shopping, connected vacuum cleaners, robots used in factories. The aim of the work is to show how dangerous artificial intelligence can be for humans. It may lead to the fact that in a few or a dozen years or so some professions will disappear. Where human work is a repetitive activity, it will be replaced by a machine. Technological development has transformed the typewriter into a computer, we already have ma- chines that can learn. It would be necessary to ask what will happen in a dozen or so years, how far will this avalanche of technological progress go. New technologies require careful management. The paper describes how new technologies affect the work of accounting offices. It has been indicated which accounting activities can be completely taken over by the machines. Several hypotheses are presented in the paper. The first is the recognition that data entry into accounting systems will be automated and taken over by new technologies. The second thesis assumes that the profession of accountant will change, it will change but will not disappear. Another one assumes that new technologies in the public law circulation will create the basis for calculating taxes by the tax administration.

2018 ◽  
Vol 18 (71) ◽  
pp. 55-87 ◽  
Author(s):  
Juan Gustavo Corvalán

This article addresses the impact of the digital era and it specifically refers to information and communication technologies (ICT) in Public Administration. It is based on the international approach and underscores the importance of incorporating new technologies established by the United Nations and the Organization of American States. Thereon, it highlights the Argentine Republic national approach towards ICT, and how it has moved towards a digital paradigm. It then emphasizes on the challenges and opportunities that emerge from the impact that artificial intelligence has in transforming Public Administration. Finally, it concludes that the key challenge of the Fourth Industrial Revolution is to achieve a boost towards a Digital and Intelligent Administration and government, which promotes the effectiveness of rights and an inclusive technological development that assures the digital dignity of people.  


2020 ◽  
Vol 2 (1) ◽  
pp. 15-28
Author(s):  
Irwandi Rizki Putra ◽  
Muh. Rasyid Ridha

Along with the times, technology and information are developing rapidly in various sectors in terms of human life. In the business world, technological development is very helpful in many ways. The phenomenon that occurs at this time is the increasingly widespread competition in the business world, especially in the field of marketplace in getting consumers to the emergence of various online marketplace sites. So far, Tembilahan online shop business is only known through social media such as Facebook, Whatsapp and Instagram or verbally to the public. Therefore, researchers are interested in taking a title, namely Marketpleace Q-Store Market Analysis and planning. Tembilahan Case Study aims to become a media promotion, and can make it easier for people to find goods that they want. In designing this Marketplace, the analysis used is PIECES and UML (Unified Modeling Language) as modeling and using the Framework code igniter to facilitate researchers in building systems. With the implementation of the Marketplace Q-Store, it provides a platform for seller to market their products.


2020 ◽  
Vol 5 (3-4) ◽  
pp. 129-133
Author(s):  
Benjamin Shestakofsky

Some researchers have warned that advances in artificial intelligence will increasingly allow employers to substitute human workers with software and robotic systems, heralding an impending wave of technological unemployment. By attending to the particular contexts in which new technologies are developed and implemented, others have revealed that there is nothing inevitable about the future of work, and that there is instead the potential for a diversity of models for organizing the relationship between work and artificial intelligence. Although these social constructivist approaches allow researchers to identify sources of contingency in technological outcomes, they are less useful in explaining how aims and outcomes can converge across diverse settings. In this essay, I make the case that researchers of work and technology should endeavor to link the outcomes of artificial intelligence systems not only to their immediate environments but also to less visible—but nevertheless deeply influential—structural features of societies. I demonstrate the utility of this approach by elaborating on how finance capital structures technology choices in the workplace. I argue that investigating how the structure of ownership influences a firm’s technology choices can open our eyes to alternative models and politics of technological development, improving our understanding of how to make innovation work for everyone instead of allowing the benefits generated by technological change to be hoarded by a select few.


Author(s):  
Volodymyr Oleksiyovych Chyshkala ◽  
Serhii Volodymyrovych Lytovchenko ◽  
Edwin Spartakovych Gevorkyan ◽  
Volodymyr Pavlovych Nerubatskyi ◽  
Bogdan Оlexandrovych Mazilin ◽  
...  

Modern scientific and technological development of society, further intensification of production together with the provision of proper safety of human life and preservation of the environment necessitate the search for new solutions in the creation of new materials and technologies. The creation of effective materials for the latest and future technologies and technicaldevices is based on new scientific data on the definition and analysis of specific mechanisms of physicochemical processes that implement the desired structural and phase state of solids with the desired set of properties. In recent decades, the most effective way to control the properties of solid materials is the use of nanotechnology and nanomaterials, which have recently been increasingly used in almost all areas of new technologies. The article investigates synthesis processes, structural characteristics and structural-phase processes in multicomponent metal-ceramic oxide materials, physicochemical mechanisms ofsynthesi s of multielement oxide compounds Y2Zr2O7 with pyrochlor structure during consolidation and sintering of yttrium and zirconium oxides, structure formation -phase characteristics of materials with different chemical composition. The structural-phase evolution in the synthesis of new substances and the consolidation of compounds of the Y2O3 – ZrO2 system have been studied. Samples of oxide heat with the proportion of pyrochlorine phase Y2Zr2O7 up to 41 % were obtained. It is established that the kinetics of increasing the proportion of pyrochlorine phase in the samples indicates a desirable increase in the activity of the chemical reaction, which can be achieved by increasing the synthesis temperature to the temperatures of eutectic formation or increasing the reaction surface of powders.


2020 ◽  
Author(s):  
Tore Pedersen ◽  
Christian Johansen

Artificial Intelligence (AI) receives attention in media as well as in academe and business. In media coverage and reporting, AI is predominantly described in contrasted terms, either as the ultimate solution to all human problems or the ultimate threat to all human existence. In academe, the focus of computer scientists is on developing systems that function, whereas philosophy scholars theorize about the implications of this functionality for human life. In the interface between technology and philosophy there is, however, one imperative aspect of AI yet to be articulated: How do intelligent systems make inferences? We use the overarching concept “Artificial Intelligent Behaviour” which would include both cognition/processing and judgment/behaviour. We argue that due to the complexity and opacity of Artificial Inference, one needs to initiate systematic empirical studies of artificial intelligent behavior similar to what has previously been done to study human cognition, judgment and decision making. This will provide valid knowledge, outside of what current computer science methods can offer, about the judgments and decisions made by intelligent systems. Moreover, outside academe – in the public as well as the private sector – expertise in epistemology, critical thinking and reasoning are crucial to ensure human oversight of the artificial intelligent judgments and decisions that are made, because only competent human insight into AI-inference processes will ensure accountability. Such insights require systematic studies of AI-behaviour founded on the natural sciences and philosophy, as well as the employment of methodologies from the cognitive and behavioral sciences.


2021 ◽  
Vol 66 (2) ◽  
pp. 41-60
Author(s):  
Mihaela-Filofteia Tutunea ◽  

In a world where everyday life is directly influenced and focused on the use of technology as a support for individual and professional daily activity, we are all witnessing an increasingly obvious change in human interaction; we all notice how interpersonal interaction is rapidly being replaced by new technologies, solutions and application such as IoT and AI and which are going to completely change the perspective on human life so far. From this perspective and in the conditions of the ongoing pandemic, the present study focused on identifying the changes brought by AI solutions and applications in some of the most flexible and adaptable industries such as tourism and hospitality; in order to obtain a more complete picture, the study was oriented in a double perspective, namely the offer from the tourism & hospitality industry, on the one hand and the tourists, on the other hand; regarding the offer from tourism and hospitality, the study used both primary and secondary information, to visualize an image of the existing AI solutions/applications and adopted by the companies in these industries; For the category of tourists, knowing the generational difference regarding the new technologies from the perspective of the level of acceptance and their use, the study aimed at identifying generational profiles regarding the acceptance and use of AI applications in the tourist experience. We consider that the results of the study can be an important support for conducting more complex and comparative studies, related to the use of new technologies that obviously change the development of human society. Keywords: AI (artificial intelligence), tourism, hospitality, generations JEL classification: L86, M15, L83


1970 ◽  
Vol 10 (1) ◽  
pp. 19-28
Author(s):  
Piotr Aszyk

Bioethics is a fairly new, but very popular, discipline broadly present in the public debate of the Western Societies. It deals with difficult tasks and challenges faced by scientists to find ethical, social or political solutions to various problems created by modern science and technological growth. An impressive exploration of several bioethical issues can be found in the works of the Polish Jesuit, philosopher and, now a retired professor, Tadeusz Ślipko (born 1918). For decades, his scientific attention, apart from theoretical topics, was focused on the issues important to everyday human life. He placed a lot of emphasis on finding ethical solutions to the difficult issues discussed in the postwar Poland. He authored the first Polish ethical monograph devoted exclusively to modern problems of medical and technological development and titled Limits of Life. Dilemmas of the Modern Bioethics, first published in 1988 and reprinted in 1994. 


Author(s):  
Irina G. Shestakova ◽  

The paper considers the alarmism inherent in humanity regarding changes caused by the entry into life of achievements of scientific and technological progress. It is noted that all opponents of progress use the fruits of his previous achievements, but at the same time express fears about newly emerging innova­tions, since they cause discomfort, bringing to the world something unusual, in relation to which tradition has not yet constituted. It is quite expected that similar phobias are also caused by the development of digital technologies – fears about the digital degradation of youth, fear of artificial intelligence, etc. In the digital world, however, there is another reason for the rejection of progress. This is the pace of the emergence and invasion of a novelty into the space of human exis­tence. Whereas in previous eras, adaptation to innovations passed through sev­eral generations, today radical transformations of the technological and, as a re­sult, socioeconomic infrastructure occur many times in the course of one human life. A qualitative leap in the speed of socio-technological development and the problems generated by the new temporality of the digital world in the conditions of a sharp narrowing of the horizon of foresight form chronic anxiety, which is based on doubts about the future, the correctness of the chosen life path and even the consistency of ideas about the meaning of life and human destination, gained in the process of modern upbringing and education.


2020 ◽  
Vol 16 (1) ◽  
pp. 223-240
Author(s):  
Molly K. Land ◽  
Jay D. Aronson

This review surveys contemporary challenges in the field of technology and human rights. The increased use of artificial intelligence (AI) in decision making in the public and private sectors—e.g., in criminal justice, employment, public service, and financial contexts—poses significant threats to human rights. AI obscures and attenuates responsibility for harms in ways that undermine traditional mechanisms for holding wrongdoers accountable. Further, technologies that scholars and practitioners once thought would democratize human rights fact finding have been weaponized by state and non-state actors. They are now used to surveil and track citizens and spread disinformation that undermines public trust in knowledge. Addressing these challenges requires efforts to ensure that the development and implementation of new technologies respects and promotes human rights. Traditional distinctions between public and private must be updated to remain relevant in the face of deeply enmeshed state and corporate action in connection with technological innovation.


Thesis Eleven ◽  
2019 ◽  
Vol 153 (1) ◽  
pp. 94-112 ◽  
Author(s):  
Elke Schwarz

Artificial Intelligence as a buzzword and a technological development is presently cast as the ultimate ‘game changer’ for economy and society; a technology of which we cannot be the master, but which nonetheless will have a pervasive influence on human life. The fast pace with which the multi-billion dollar AI industry advances toward the creation of human-level intelligence is accompanied by an increasingly exaggerated chorus of the ‘incredible miracle’, or the ‘incredible horror’, intelligent machines will constitute for humanity, as the human is gradually replaced by a technologically superior proxy, destined to be configured as a functional (data) component at best, a relic at worst. More than half a century ago, Günther Anders sketched out this path toward technological obsolescence, and his work on ‘Promethean shame’ and ‘Promethean discrepancy’ provides an invaluable means with which to recognise and understand the relationship of the modern human to his/her technological products. In this article, I draw on Anders’s writings to unpack and unsettle contemporary narratives of our relation to AI, with a view toward refocusing attention on the responsibilities we bear in producing such immersive technologies. With Anders, I suggest that we must exercise and develop moral imagination so that the human capacity for moral responsibility does not atrophy in our technologically mediated future.


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