scholarly journals AKUNTAN 4.0: RODA PENGGERAK NILAI KEBERLANJUTAN PERUSAHAAN MELALUI ARTIFICIAL INTELLIGENCE & TECH ANALYTICS PADA ERA DISRUPTIF

2021 ◽  
Vol 16 (2) ◽  
pp. 87
Author(s):  
Belinda Azzahra

ABSTRACT Accountants has significant role to achieve corporate sustainability. However, with the advancement of technology, the existence of accountants starts to be questioned. According to a survey conducted by Osborne and Frey in 2013, University of Oxford, accountants has 94% chances to be replaced in the future. Based on these data, accountants are now entering the new era of disruption, which is provable by the existence of artificial intelligence. The future of business and accountants are entering grey area and sustainability is the most vital things to be discussed for now. To challenge the status quo, it is demanded for research about the role of accountant as value driver in digital era. In the future, young accountants must act as catalysts of value for business to ensure that every stakeholder get benefit. Therefore, at least there are five strategies that accountants could prepare, which are: understanding of business acumen, technological savvy, storytelling skill, fundamental data skill, and strategic thinking skill. I believe with these five strategies, accountants profession will still exist and not being the ‘disrupted’ but the ‘disruptor’ of Industrial Revolution 4.0 era.Keywords: accountants, artificial intelligence, corporate sustainability, disruptive era, value-driven ABSTRAK Akuntan memiliki peran penting untuk mencapai keberlanjutan perusahaan. Namun dengan kemajuan teknologi, keberadaan akuntan mulai dipertanyakan. Menurut survei yang dilakukan oleh Osborne dan Frey pada tahun 2013, Universitas Oxford, akuntan memiliki peluang 94% untuk diganti di masa depan. Berdasarkan data tersebut, akuntan kini memasuki era baru disrupsi, yang dibuktikan dengan adanya kecerdasan buatan. Masa depan bisnis dan akuntan memasuki wilayah abu-abu dan keberlanjutan adalah hal yang paling vital untuk dibahas untuk saat ini. Untuk menantang status quo, diperlukan penelitian tentang peran akuntan sebagai value driver di era digital. Di masa depan, akuntan muda harus bertindak sebagai katalis nilai bagi bisnis untuk memastikan bahwa setiap pemangku kepentingan mendapatkan manfaat. Oleh karena itu, setidaknya ada lima strategi yang dapat disiapkan akuntan, yaitu: pemahaman business acumen, technology savvy, storytelling skill, fundamental data skill, dan strategic thinking skill. Saya yakin dengan lima strategi ini, profesi akuntan akan tetap eksis dan bukan menjadi ‘didisrupsi’ melainkan ‘pengganggu’ era Revolusi Industri 4.0.Kata kunci: akuntan, kecerdasan buatan, keberlanjutan perusahaan, era disrupsi, value-driven 

Author(s):  
Jenny Andersson

Alvin Toffler’s writings encapsulated many of the tensions of futurism: the way that futurology and futures studies oscillated between forms of utopianism and technocracy with global ambitions, and between new forms of activism, on the one hand, and emerging forms of consultancy and paid advice on the other. Paradoxically, in their desire to create new images of the future capable of providing exits from the status quo of the Cold War world, futurists reinvented the technologies of prediction that they had initially rejected, and put them at the basis of a new activity of futures advice. Consultancy was central to the field of futures studies from its inception. For futurists, consultancy was a form of militancy—a potentially world altering expertise that could bypass politics and also escaped the boring halls of academia.


Author(s):  
Florian A. Huber ◽  
Roman Guggenberger

AbstractRecent investigations have focused on the clinical application of artificial intelligence (AI) for tasks specifically addressing the musculoskeletal imaging routine. Several AI applications have been dedicated to optimizing the radiology value chain in spine imaging, independent from modality or specific application. This review aims to summarize the status quo and future perspective regarding utilization of AI for spine imaging. First, the basics of AI concepts are clarified. Second, the different tasks and use cases for AI applications in spine imaging are discussed and illustrated by examples. Finally, the authors of this review present their personal perception of AI in daily imaging and discuss future chances and challenges that come along with AI-based solutions.


AI & Society ◽  
2021 ◽  
Author(s):  
Milad Mirbabaie ◽  
Lennart Hofeditz ◽  
Nicholas R. J. Frick ◽  
Stefan Stieglitz

AbstractThe application of artificial intelligence (AI) in hospitals yields many advantages but also confronts healthcare with ethical questions and challenges. While various disciplines have conducted specific research on the ethical considerations of AI in hospitals, the literature still requires a holistic overview. By conducting a systematic discourse approach highlighted by expert interviews with healthcare specialists, we identified the status quo of interdisciplinary research in academia on ethical considerations and dimensions of AI in hospitals. We found 15 fundamental manuscripts by constructing a citation network for the ethical discourse, and we extracted actionable principles and their relationships. We provide an agenda to guide academia, framed under the principles of biomedical ethics. We provide an understanding of the current ethical discourse of AI in clinical environments, identify where further research is pressingly needed, and discuss additional research questions that should be addressed. We also guide practitioners to acknowledge AI-related benefits in hospitals and to understand the related ethical concerns.


1968 ◽  
Vol 25 (2) ◽  
pp. 201-210 ◽  
Author(s):  
Wyatt T. Walker

“Then Elisha said to those people who were assembled in the main square, in the midst of a terrible famine, with the Syrian army at the gate: ‘In about twenty-four hours you will be able to buy a measure of fine flour for a shekel and two measures of barley for a shekel.’ And the captain upon whose arm the king leaned looked at him and spoke in derision: ‘Ha! What's God going to do? Open up a hole in the sky and pour out food upon all of these hungry people?’ And Elisha turned to him and said: ‘You have a big mouth. You will see it with your own eyes, but you will not eat thereof.’ And there were four lepers sitting at the entering in of the gate of Samaria, and they held a conversation amongst themselves that had to do with what the future might hold for them. And they said one to another: ‘What good is it for us to sit here until we die? If we go into the city, there is a famine there, and we shall die. If we sit here, if we maintain the status quo, if we hold what we've got, we shall die also. Come on, let us go out to meet the Syrian hosts, let's try something that we never tried before, and perhaps we shall be taken prisoners of war, and, if so, at least we'll survive. And if not, what have we got to lose?’” (II Kings 7: 1–20; the “Walker” translation).


2021 ◽  
pp. 223386592110183
Author(s):  
Yuliya Brel-Fournier ◽  
Minion K.C. Morrison

Belarusian citizens elected their first president in 1994. More than 20 years later, in October 2015, the same person triumphantly won the fifth consecutive presidential election. In August 2020, President Lukashenko’s attempt to get re-elected for the sixth time ended in months’ long mass protests against the electoral fraud, unspeakable violence used by the riot police against peaceful protesters and the deepest political crisis in the modern history of Belarus. This article analyzes how and why the first democratically elected Belarusian president attained this long-serving status. It suggests that his political longevity was conditioned by a specific social contract with the society that was sustained for many years. In light of the recent events, it is obvious that the contract is breached with the regime no longer living up to the bargain with the Belarusian people. As a result, the citizens seem unwilling to maintain their obligation for loyalty. We analyze the escalating daily price for maintaining the status quo and conclude considering the possible implications of this broken pact for the future of Belarus.


2003 ◽  
Vol 9 (2) ◽  
pp. 79-95
Author(s):  
Slobodan Ivanović

Very often, there are more imitators than innovators in the hotel industry. There are very few hotel enterprises engaged in continually innovating their services. Creative imitators help to diffuse innovations and to meet the needs of certain segments o f the tourist market. They realise the improvement possibilities of the tourism product or service, which requires innovation. Changes to certain features o f the product or service can help to increase their value for both domestic and foreign tourists. Hence, it is maintained that creative imitation is sooner to take hold on the tourist market than on the tourism product or service. The globalisation process of the world economy, as well as the hotel industries, has imposed a certain way of thinking referred to in journalism as "change as a constant necessity" or putting it harshly "innovate or disappear from the business scene”. Anything that is different represents change. Innovation means accepting ideas for services which are new to hotel enterprise. Because innovations disturb the status quo of the hotel enterprise, they are met with resistance by some members of the organisation. Strategic thinking is what every hotel enterprise needs to prevent it being caught off guard by the affects of changes in its micro and macro environment. Namely, troubles begin for the hotel enterprise when it fails to adapt in an adequate and acceptable way to the changes occuring within the hotel industry. Adverse changes in the environment and the inability of the hotel enterprise to respond to these changes are the cause of incongruity between the hotel’s potential (accommodation and other facilities) and the demands of the hotel industry i.e. the tourist markets on which it is present.


2007 ◽  
Vol 14 (2) ◽  
pp. 147-178 ◽  
Author(s):  
Paul Terner

The article analyses the latest developments in the process of harmonisation in the area of succession law in Europe. The status quo of harmonisation is described and the plans to harmonise this area in the future – which have not been given much consideration in the jurisprudential literature so far – are examined in detail. Particular attention is drawn to the Green Paper ‘Succession and Wills’ which the European Commission has issued recently (COM(2005) 65 final). The preparatory works, the development and the content of the Green Paper are described, and the reactions to it, as well as its possible outcomes, are analysed.


2020 ◽  
Vol 29 (2) ◽  
pp. 141-159
Author(s):  
Jan Adriaan Schlebusch

Abstract In his strategic political positioning and engagement in the nineteenth century, Groen van Prinsterer looked towards both the past and the future. Rhetorically, he appealed to the past as a vindication of the truth and practicality of his anti-revolutionary position. He also expressed optimism for the success of his convictions and political goals in the future. This optimism was reflected in the confidence with which he engaged politically, despite experiencing numerous setbacks in his career. Relying on the phenomenological-narrative approach of David Carr, I highlight the motives and strategies behind Groen’s political activity, and reveal that the past and the future in Groen’s narrative provide the strategic framework for his rhetoric, and the basis for his activism. I accentuate how the emphasis of his narrative shifts away from the status quo and thus enables a type of political engagement that proved historically significant for the early consolidation of the Dutch constitutional democracy.


2020 ◽  
Vol 5 (11) ◽  
pp. 1328-1333
Author(s):  
Ivan Petrov ◽  
Toni Janevski

The development of the telecommunication networks observed in present and future time is impressive. Today we witness rapid implementation of 5G networks. We can say that this actually is the moment when (artificial intelligence) AI enters at small door but in the beyond 5G world it is expected to have the prime role in smart operation, management and maintenance of non-software defined networking (SDN), network function virtualization (NFV) and especially at SDN and NFV aware networks. Number of standardization body’s and work groups are focused in a way to create a framework that will define the future use of AI and security standards necessary to exist in order to create health environment for the next generation telecommunication infrastructure. In the wireless world AI/Machine learning (ML) has great potential to shake the way we operate and to become foundation of the transformation that leads to the next industrial revolution. Network virtualization gives flexibility and freedom of the telco operators to choose the hardware and network topology they need for AI/ML platforms and big data sets. 5G and IoT create positive environment for AI and ML development and usage. As the network requirements are developed and the number of the users raises, gains are expected to grow with the number of variables and the interactions among them so it becomes impossible to relay on humans to control the network for increased number of variables and this is why AI with ML and automation become beneficial and necessity to run the future networks. AI generally is defined as capacity of mind or ability to acquire and apply knowledge and skills while ML is defined as learning that does not require explicit programming. Combined usage of AI and ML can optimize almost any component of the wireless network, this does not mean that it should be used everywhere mainly because at the end of the day the cost benefit analysis of its usage must be positive. Smart operation, management and infrastructure maintenance (SOMM) networks are defined as: Intelligent, data driven, integrated and agile. Today AI is introduced but in future it will represent the network engine. It is interesting to mention that network security must be upgraded because the network will provide services for massive number of IoT devices that will have variety of functions and requests. AI/ML can improve the security services and to be used in order to elevate them at advanced level. In this text we focus our attention at AI/ML and security scenarios defined for IoT in 5G environment.


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