scholarly journals Accounting Expertise: New perspectives of the profession in the technological age

2021 ◽  
pp. 42-47
Author(s):  
Anderson Bronzato ◽  
Silvia Menezes Pires Dias
Keyword(s):  
Artificial Intelligence ◽  
Information Communication ◽  
Communication Education ◽  
Online Questionnaire ◽  
Limited Knowledge ◽  
Work Routine ◽  
The Face ◽  
Practical Performance ◽  
The Subject ◽  
Accounting Expertise

With the coming of technology, the accounting expert, professional who performs the technical analysis of documents in order to find truths in an investigation, massively included technology and artificial intelligence in his work routine. As a result of an inherent expansion to information, communication, education and services, this professional must adapt and update themselves in the face of the new needs of a world based on technology. Thus, this summary aimed to verify how accounting experts deal with and accept technology as important to the work routine. An online questionnaire was applied, collecting information regarding the use of the computer for the development of the activities of the profession. The results obtained show that the accountants recognize the importance of technology and the need for its use for the practice of the profession. However, most claim to know little or medium about artificial intelligence. The data presented here show that, although they know the importance of technology, accounting experts have limited knowledge on the subject. The professionals also stated that the technology did not cause changes in their routines, which differs from what was observed in the practical performance of these accounting experts.

scholarly journals NEUTRALIZATION, TECHNOLOGY, ALGORITHM: REFLECTING ON ARTIFICIAL INTELLIGENCE STARTING FROM CARL SCHMITT

2021 ◽  
Vol 37 (1-2) ◽  
Author(s):  
Orazio Maria Ginerre
Keyword(s):  
Artificial Intelligence ◽  
Carl Schmitt ◽  
Technical Development ◽  
Practical Applications ◽  
Relevant Today ◽  
The Face ◽  
The Subject

Carl Schmitt’s contribution to the study of law is of great proportions, especially since his approach to the subject has always been hybridized with the great themes of politics and technical development. This is why his work is still relevant today, and can be applied, as this essay does, to the question of the development of artifi cial intelligence and its practical applications. The essay therefore proposes to trace, through an immersion in Schmitt’s thought, an examination ofthe problem of artifi cial intelligence in the face of matters of law.

Emmanuel Levinas: Um estudo sobre a ética da alteridade

2020 ◽  
Author(s):  
Abimael Francisco do Nascimento
Keyword(s):  
Emmanuel Levinas ◽  
Transcendental Philosophy ◽  
The Other ◽  
New Thought ◽  
Philosophical Criticism ◽  
The Face ◽  
The Subject ◽  
Theoretical Foundations ◽  
First Philosophy

The general objective of this study is to analyze the postulate of the ethics of otherness as the first philosophy, presented by Emmanuel Levinas. It is a proposal that runs through Levinas' thinking from his theoretical foundations, to his philosophical criticism. Levinas' thought presents itself as a new thought, as a critique of ontology and transcendental philosophy. For him, the concern with knowledge and with being made the other to be forgotten, placing the other in totality. Levinas proposes the ethics of otherness as sensitivity to the other. The subject says here I am, making myself responsible for the other in an infinite way, in a transcendence without return to myself, becoming hostage to the other, as an irrefutable responsibility. The idea of the infinite, present in the face of the other, points to a responsibility whoever more assumes himself, the more one is responsible, until the substitution by other.

scholarly journals Acceptance of artificial intelligence in German agriculture: an application of the technology acceptance model and the theory of planned behavior

2021 ◽  
Author(s):  
Svenja Mohr ◽  
Rainer Kühl
Keyword(s):  
Artificial Intelligence ◽  
Theory Of Planned Behavior ◽  
Technology Acceptance ◽  
Planned Behavior ◽  
Technology Acceptance Model ◽  
Structural Equation ◽  
Perceived Behavioral Control ◽  
Labor Costs ◽  
Online Questionnaire ◽  
Acceptance Model

AbstractThe use of Artificial Intelligence (AI) in agriculture is expected to yield advantages such as savings in production resources, labor costs, and working hours as well as a reduction in soil compaction. However, the economic and ecological benefits of AI systems for agriculture can only be realized if farmers are willing to use them. This study applies the technology acceptance model (TAM) of Davis (1989) and the theory of planned behavior (TPB) of Ajzen (1991) to investigate which behavioral factors are influencing the acceptance of AI in agriculture. The composite model is extended by two additional factors, expectation of property rights over business data and personal innovativeness. A structural equation analysis is used to determine the importance of factors influencing the acceptance of AI systems in agriculture. For this purpose, 84 farmers were surveyed with a letter or an online questionnaire. Results show that the perceived behavioral control has the greatest influence on acceptance, followed by farmers’ personal attitude towards AI systems in agriculture. The modelled relationships explain 59% of the total variance in acceptance. Several options and implications on how to increase the acceptance of AI systems in agriculture are discussed.

scholarly journals The Law Challenged and the Critique of Identity with Emmanuel Levinas

2021 ◽  
Author(s):  
Susan Petrilli
Keyword(s):  
Human Rights ◽  
Emmanuel Levinas ◽  
Object Relation ◽  
Legal Order ◽  
The Other ◽  
Ethical Orientation ◽  
New Humanism ◽  
Present Essay ◽  
The Face ◽  
The Subject

AbstractIdentity as traditionally conceived in mainstream Western thought is focused on theory, representation, knowledge, subjectivity and is centrally important in the works of Emmanuel Levinas. His critique of Western culture and corresponding notion of identity at its foundations typically raises the question of the other. Alterity in Levinas indicates existence of something on its own account, in itself independently of the subject’s will or consciousness. The objectivity of alterity tells of the impossible evasion of signs from their destiny, which is the other. The implications involved in reading the signs of the other have contributed to reorienting semiotics in the direction of semioethics. In Levinas, the I-other relation is not reducible to abstract cognitive terms, to intellectual synthesis, to the subject-object relation, but rather tells of involvement among singularities whose distinctive feature is alterity, absolute alterity. Humanism of the other is a pivotal concept in Levinas overturning the sense of Western reason. It asserts human duties over human rights. Humanism of alterity privileges encounter with the other, responsibility for the other, over tendencies of the centripetal and egocentric orders that instead exclude the other. Responsibility allows for neither rest nor peace. The “properly human” is given in the capacity for absolute otherness, unlimited responsibility, dialogical intercorporeity among differences non-indifferent to each other, it tells of the condition of vulnerability before the other, exposition to the other. The State and its laws limit responsibility for the other. Levinas signals an essential contradiction between the primordial ethical orientation and the legal order. Justice involves comparing incomparables, comparison among singularities outside identity. Consequently, justice places limitations on responsibility, on unlimited responsibility which at the same time it presupposes as its very condition of possibility. The present essay is structured around the following themes: (1) Premiss; (2) Justice, uniqueness, and love; (3) Sign and language; (4) Dialogue and alterity; (5) Semiotic materiality; (6) Globalization and the trap of identity; (7) Human rights and rights of the other: for a new humanism; (8) Ethics; (9) The World; (10) Outside the subject; (11) Responsibility and Substitution; (12) The face; (13) Fear of the other; (14) Alterity and justice; (15) Justice and proximity; (16) Literary writing; (17) Unjust justice; (18) Caring for the other.

Autonomous vehicles: a review of the ethical, social and economic implications of the AI revolution

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Shweta Banerjee
Keyword(s):  
Artificial Intelligence ◽  
Autonomous Vehicles ◽  
Design Methodology ◽  
Technological Advancement ◽  
Economic Implications ◽  
Content Type ◽  
The Public ◽  
Autonomous Cars ◽  
The Subject ◽  
Practical Implications

PurposeThere are ethical, legal, social and economic arguments surrounding the subject of autonomous vehicles. This paper aims to discuss some of the arguments to communicate one of the current issues in the rising field of artificial intelligence.Design/methodology/approachMaking use of widely available literature that the author has read and summarised showcasing her viewpoints, the author shows that technology is progressing every day. Artificial intelligence and machine learning are at the forefront of technological advancement today. The manufacture and innovation of new machines have revolutionised our lives and resulted in a world where we are becoming increasingly dependent on artificial intelligence.FindingsTechnology might appear to be getting out of hand, but it can be effectively used to transform lives and convenience.Research limitations/implicationsFrom robotics to autonomous vehicles, countless technologies have and will continue to make the lives of individuals much easier. But, with these advancements also comes something called “future shock”.Practical implicationsFuture shock is the state of being unable to keep up with rapid social or technological change. As a result, the topic of artificial intelligence, and thus autonomous cars, is highly debated.Social implicationsThe study will be of interest to researchers, academics and the public in general. It will encourage further thinking.Originality/valueThis is an original piece of writing informed by reading several current pieces. The study has not been submitted elsewhere.

A Novel Artificial Face Mask based Nanofibers with Special Intelligent Engineered Nanocomposite Against Covid-19

2021 ◽  
pp. PP. 21-22
Author(s):  
Ahmed A. Elngar ◽  
◽  
◽  
S.I. El El-Dek
Keyword(s):  
Artificial Intelligence ◽  
Resource Allocation ◽  
Pattern Recognition ◽  
Disease Management ◽  
Face Mask ◽  
Vital Role ◽  
Mobile Unit ◽  
Disease Clusters ◽  
Infected People ◽  
The Face

We introduce our idea about a new face mask against Covid-19. Herein our novel face mask is a polymeric matrix of nanofibers. These nanofibers are decorated with special engineered nanocomposite. The later possesses antiviral, antimicrobial. A well-established IR temperature biosensor will be implanted in the face mask and connected to the mobile phone using App (Seek thermal) to allow temperature monitoring. Artificial Intelligence can play a vital role in the fight against COVID-19. AI is being successfully used in the identification of disease clusters, monitoring of cases, prediction of the future outbreaks, mortality risk, diagnosis of COVID-19, disease management by resource allocation, facilitating training, record maintenance and pattern recognition for studying the disease trend. Therefore, AI is used as a type of alarm which be connected through Global Position System (GPS) to a central networking system to monitor the crowded areas of probable infections. In this case, the hospital in this neighborhood will be charged to let a mobile unit of assessment travel quickly to the infected people areas.

Transfer of consciousness. Considering its possibility or fantasy from the religious and scientific perspectives

DIALOGO ◽  
2021 ◽  
Vol 7 (2) ◽  
pp. 189-200
Author(s):  
Tudor-Cosmin Ciocan ◽  
Any Docu Axelerad ◽  
Maria CIOCAN ◽  
Alina Zorina Stroe ◽  
Silviu Docu Axelerad ◽  
...  
Keyword(s):  
Artificial Intelligence ◽  
Eternal Life ◽  
Human Consciousness ◽  
Religious Believer ◽  
Actual Knowledge ◽  
Holistic Understanding ◽  
The World ◽  
The Subject ◽  
Human Feature ◽  
The Brain

Ancient beliefs such as astral projection, human possession, abduction and other similar are not only universal, taught by all religions, but also used as premises for core believes/expectations, such as after-life, eternal damnation, reincarnation, and many others. Transferring Consciousness to a Synthetic Body is also a feature of interest in our actual knowledge, both religious as for science. If immortality were an option, would you take it into consideration more seriously? Most people would probably dismiss the question since immortality isn’t a real deal to contract. But what if having eternal life was a possibility in today’s world? The possibility of the transfer of human consciousness to a synthetic body can soon become a reality, and it could help the world for the better. Thus, until recently, the subject was mostly proposed by religion(s) and saw as a spiritual [thus, not ‘materially real’ or ‘forthwith accomplishable’] proposal therefore not really fully engaged or trust if not a religious believer. Now, technology is evolving, and so are we. The world has come to a point where artificial intelligence is breaking the boundaries of our perception of human consciousness and intelligence. And with this so is our understanding about the ancient question ‘who are we?’ concerning consciousness and how this human feature sticks to our body or it can become an entity beyond the material flesh. Without being exhaustive with the theme's development [leaving enough room for further investigations], we would like to take it for a spin and see how and where the religious and neuroscience realms intersect with it for a global, perhaps holistic understanding. Developments in neurotechnology favor the brain to broaden its physical control further the restraints of the human body. Accordingly, it is achievable to both acquire and provide information from and to the brain and also to organize feedback processes in which a person's thoughts can influence the activity of a computer or reversely.

scholarly journals Construction and validation of competency frameworks for the training of nurses in emergencies

2018 ◽  
Vol 26 (0) ◽  
Author(s):  
Fernanda Berchelli Girão Miranda ◽  
Alessandra Mazzo ◽  
Gerson Alves Pereira-Junior
Keyword(s):  
Delphi Technique ◽  
Second Phase ◽  
Content Validation ◽  
Third Phase ◽  
Competency Frameworks ◽  
The Face ◽  
Practical Development ◽  
Approach Method ◽  
The Subject ◽  
Final Agreement

ABSTRACT Objective: to build and validate competency frameworks to be developed in the training of nurses for the care of adult patients in situations of emergency with a focus on airway, breathing and circulation approach. Method: this is a descriptive and methodological study that took place in three phases: the first phase consisted in a literature review and a workshop involving seven experts for the creation of the competency frameworks; in the second phase, 15 experts selected through the Snowball Technique and Delphi Technique participated in the face and content validation, with analysis of the content of the suggestions and calculation of the Content Validation Index to assess the agreement on the representativeness of each item; in the third phase, 13 experts participated in the final agreement of the presented material. Results: the majority of the experts were nurses, with graduation and professional experience in the theme of the study. Competency frameworks were developed and validated for the training of nurses in the airway, breathing and circulation approach. Conclusion: the study made it possible to build and validate competency frameworks. We highlight its originality and potentialities to guide teachers and researchers in an efficient and objective way in the practical development of skills involved in the subject approached.

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