Artificial Intelligence (AI) and the Accounting Function—A Revisit and a New Perspective for Developing Framework

2019 ◽  
Vol 17 (1) ◽  
pp. 99-105 ◽  
Author(s):  
Rossen Petkov
Keyword(s):  
Artificial Intelligence ◽  
Financial Accounting ◽  
The Past ◽  
Organization Level ◽  
Starting Point ◽  
Controversial Topic ◽  
New Perspective

ABSTRACT In this paper, we evaluate the current ability of the accounting function to accommodate the introduction of Artificial Intelligence (AI) in the organization. This topic has been widely discussed in the past with no substantive collective outcomes on the organization level across companies. In this paper, we revisit this controversial topic and provide a more substantive example for the introduction of AI into the financial accounting function of organizations in general. That is, we provide specific accounting tasks or recordings that can be delegated to AI. This could be used as a model for companies to form and structure their systems to accommodate AI as a starting point in their organizations.

Artificial Intelligence in the Era of Transhumanism Smart Phones

2019 ◽  
pp. 157-170 ◽  
Author(s):  
Okan Aksu
Keyword(s):  
Artificial Intelligence ◽  
Human Body ◽  
Living Conditions ◽  
Smart Phones ◽  
The Past ◽  
Human Dna ◽  
Technological Developments ◽  
Controversial Topic ◽  
The Relationship

The relationship between humans and machines has been a controversial topic throughout history. In the past, technology was viewed as a mere change in people's living conditions while today it is evident that it affects the nature of humanity itself. This very change can range from microscale structures, such as human DNA, to bigger structures, such as limbs. We have been aware that it is just the beginning for this change. According to the theory of transhumanism, further changes on the human body are expected with the rapid developments in technology. These changes will naturally not be limited to the human body. The increasing amount of interaction between humans and machines will result in the execution of more complicated and difficult tasks by machines instead of humans, which is the focus of the present study. There are many points where the humans and machines meet with technological developments, one of which is the thinking function of humans and its possible transfer to machines. The thinking capacity of machines is known as artificial intelligence.

Implementasi Algoritma Dijkstra Pada Game Pacman

CCIT Journal ◽  
2019 ◽  
Vol 12 (2) ◽  
pp. 170-176
Author(s):  
Anggit Dwi Hartanto ◽  
Aji Surya Mandala ◽  
Dimas Rio P.L. ◽  
Sidiq Aminudin ◽  
Andika Yudirianto
Keyword(s):  
Artificial Intelligence ◽  
Greedy Algorithm ◽  
Dijkstra Algorithm ◽  
Testing Phase ◽  
A Value ◽  
Route Problem ◽  
Starting Point ◽  
The Greedy Algorithm

Pacman is one of the labyrinth-shaped games where this game has used artificial intelligence, artificial intelligence is composed of several algorithms that are inserted in the program and Implementation of the dijkstra algorithm as a method of solving problems that is a minimum route problem on ghost pacman, where ghost plays a role chase player. The dijkstra algorithm uses a principle similar to the greedy algorithm where it starts from the first point and the next point is connected to get to the destination, how to compare numbers starting from the starting point and then see the next node if connected then matches one path with the path). From the results of the testing phase, it was found that the dijkstra algorithm is quite good at solving the minimum route solution to pursue the player, namely by getting a value of 13 according to manual calculations

Holism, Chinese Medicine and Systems Ideologies: Rewriting the Past to Imagine the Future

2018 ◽  
Author(s):  
Volker Scheid
Keyword(s):  
Eighteenth Century ◽  
Chinese Medicine ◽  
Medical Humanities ◽  
Science And Technology Studies ◽  
Human Beings ◽  
The Past ◽  
Starting Point ◽  
The Us ◽  
Shared Objective ◽  
Definition Of

This chapter explores the articulations that have emerged over the last half century between various types of holism, Chinese medicine and systems biology. Given the discipline’s historical attachments to a definition of ‘medicine’ that rather narrowly refers to biomedicine as developed in Europe and the US from the eighteenth century onwards, the medical humanities are not the most obvious starting point for such an inquiry. At the same time, they do offer one advantage over neighbouring disciplines like medical history, anthropology or science and technology studies for someone like myself, a clinician as well as a historian and anthropologist: their strong commitment to the objective of facilitating better medical practice. This promise furthermore links to the wider project of critique, which, in Max Horkheimer’s definition of the term, aims at change and emancipation in order ‘to liberate human beings from the circumstances that enslave them’. If we take the critical medical humanities as explicitly affirming this shared objective and responsibility, extending the discipline’s traditional gaze is not a burden but becomes, in fact, an obligation.

Cyber Peacekeeping: Critical Evaluation of Digital Blue Helmets Program

2020 ◽  
pp. 17-27
Author(s):  
Fahad Nabeel
Keyword(s):  
United Nations ◽  
Critical Evaluation ◽  
Threat Detection ◽  
Information And Communications Technologies ◽  
The Past ◽  
Research Article ◽  
Un Peacekeeping ◽  
Starting Point ◽  
Communications Technologies ◽  
Future Potential

In 2016, the United Nations (UN) launched the Digital Blue Helmets (DBH) program under its Office of Information and Communications Technologies (OICT). The launching of DBH was a continuation of a series of steps that the UN and its related agencies and departments have undertaken over the past decade to incorporate cyberspace within their working methodologies. At the time of inception, DBH was envisioned as a team capacitated to act as a replica of a physical peacekeeping force but for the sole purpose of overseeing cyberspace(s). Several research studies have been published in the past few years, which have conceptualized cyber peacekeeping in various ways. Some scholars have mentioned DBH as a starting point of cyber peacekeeping while some have proposed models for integration of cyber peacekeeping within the current UN peacekeeping architecture. However, no significant study has attempted to look at how DBH has evolved since its inception. This research article aims to examine the progress of DBH since its formation. It argues that despite four years since its formation, DBH is still far away from materializing its declared objectives. The article also discusses the future potential roles of DBH, including its collaboration with UN Global Pulse for cyber threat detection and prevention, and embedding the team along with physical peacekeepers.

Purchase, Pooling, and Equity Analysts' Valuation Judgments

2000 ◽  
Vol 75 (3) ◽  
pp. 257-281 ◽  
Author(s):  
Patrick E. Hopkins ◽  
Richard W. Houston ◽  
Michael F. Peters
Keyword(s):  
Stock Price ◽  
Joint Effect ◽  
Financial Accounting ◽  
Business Press ◽  
The Past ◽  
Income Statement ◽  
Business Combination ◽  
Separate Line ◽  
Acquisition Premium ◽  
A Company

We provide evidence that analysts' stock-price judgments depend on (1) the method of accounting for a business combination and (2) the number of years that have elapsed since the business combination. Consistent with business-press reports of managers' concerns, analysts' stock-price judgments are lowest when a company applies the purchase method of accounting and ratably amortizes the acquisition premium. The number of years since the business combination affects analysts' price estimates only when the company applies the purchase method and ratably amortizes goodwill—analysts' price estimates are lower when the business-combination transaction is further in the past. However, this joint effect of accounting method and timing is mitigated by the Financial Accounting Standards Board's proposed income-statement format requiring companies to report separate line items for after-tax income before goodwill charges and net-of-tax goodwill charges. When a company uses the purchase method of accounting and writes off the acquisition premium as in-process research and development, analysts' stockprice judgments are not statistically different from their judgments when a company applies pooling-of-interest accounting.

The Future of Work and the Changing Workplace

2018 ◽  
Author(s):  
Mahesh K. Joshi ◽  
J.R. Klein
Keyword(s):  
Artificial Intelligence ◽  
Machine Intelligence ◽  
Political Issue ◽  
Digital Innovation ◽  
Future Of Work ◽  
The Past ◽  
The World ◽  
Public Debates ◽  
The Future ◽  
Market Opportunities

The world of work has been impacted by technology. Work is different than it was in the past due to digital innovation. Labor market opportunities are becoming polarized between high-end and low-end skilled jobs. Migration and its effects on employment have become a sensitive political issue. From Buffalo to Beijing public debates are raging about the future of work. Developments like artificial intelligence and machine intelligence are contributing to productivity, efficiency, safety, and convenience but are also having an impact on jobs, skills, wages, and the nature of work. The “undiscovered country” of the workplace today is the combination of the changing landscape of work itself and the availability of ill-fitting tools, platforms, and knowledge to train for the requirements, skills, and structure of this new age.

‘I AM’: Indigenous consciousness for authenticity and leadership

Leadership ◽  
2021 ◽  
pp. 174271502199959
Author(s):  
Chellie Spiller
Keyword(s):  
True Self ◽  
The Past ◽  
Starting Point ◽  
The Future

This article encourages a move away from the excessively inward gaze of ‘to thine own self be true’ and explores ‘I AM’ consciousness as a starting point. An I AM approach encourages a move from the measurable self to the immeasurable expansiveness and mystery of our own becoming. It is to step beyond the lines drawn around the ‘true self’ or the lines that others would have us draw. I AM consciousness reflects an ancient Indigenous thread that echoes through millennia and reminds humans that we are a movement through time, and each person is a present link to the past and the future, woven into a fabric of belonging.

Artificial Intelligence and Human Rights: Four Realms of Discussion: Summary of Remarks

2020 ◽  
Vol 114 ◽  
pp. 242-245
Author(s):  
Jootaek Lee
Keyword(s):  
Artificial Intelligence ◽  
Machine Learning ◽  
Decision Making ◽  
Deep Learning ◽  
Language Processing ◽  
Human Reasoning ◽  
The Past ◽  
Making Choices ◽  
Data Capturing ◽  
Intensive Procedures

The term, Artificial Intelligence (AI), has changed since it was first coined by John MacCarthy in 1956. AI, believed to have been created with Kurt Gödel's unprovable computational statements in 1931, is now called deep learning or machine learning. AI is defined as a computer machine with the ability to make predictions about the future and solve complex tasks, using algorithms. The AI algorithms are enhanced and become effective with big data capturing the present and the past while still necessarily reflecting human biases into models and equations. AI is also capable of making choices like humans, mirroring human reasoning. AI can help robots to efficiently repeat the same labor intensive procedures in factories and can analyze historic and present data efficiently through deep learning, natural language processing, and anomaly detection. Thus, AI covers a spectrum of augmented intelligence relating to prediction, autonomous intelligence relating to decision making, automated intelligence for labor robots, and assisted intelligence for data analysis.

scholarly journals Boundaries Between Research Ethics and Ethical Research Use in Artificial Intelligence Health Research

2021 ◽  
pp. 155626462110027
Author(s):  
Gabrielle Samuel ◽  
Jenn Chubb ◽  
Gemma Derrick
Keyword(s):  
Artificial Intelligence ◽  
Health Research ◽  
Decision Makers ◽  
Societal Impact ◽  
The Past ◽  
Research And Innovation ◽  
The United Kingdom ◽  
Responsible Research ◽  
Past Half

The governance of ethically acceptable research in higher education institutions has been under scrutiny over the past half a century. Concomitantly, recently, decision makers have required researchers to acknowledge the societal impact of their research, as well as anticipate and respond to ethical dimensions of this societal impact through responsible research and innovation principles. Using artificial intelligence population health research in the United Kingdom and Canada as a case study, we combine a mapping study of journal publications with 18 interviews with researchers to explore how the ethical dimensions associated with this societal impact are incorporated into research agendas. Researchers separated the ethical responsibility of their research with its societal impact. We discuss the implications for both researchers and actors across the Ethics Ecosystem.

Sign in / Sign up

Export Citation Format

Share Document