人工智能视角下管理会计发展趋势探讨

在信息化时代，智慧医疗、智能教育、智能金融等人工智能技术在各行各业得到广泛运用，给人类生活带来便捷，改变了人们的生产、生活方式。人工智能技术在企业的应用，影响着管理会计的发展。首先，阐述人工智能技术给管理会计带来的新机遇：转向人机协作的工作模式、实现企业内涵式管理、助力管理会计升维、管理会计“透明性”凸显；其次，分析传统管理会计的不足，发现其存在平台系统异构、数据处理效率低、信息化水平低等问题；最后，提出企业应发挥人工智能技术的优势，通过建立数据中台、利用人工智能算法、提升管理会计信息化水平等，从三个方面助力企业实现信息化管理。     

人工智能技术风险及其法律规制

目前科学技术飞速发展,人工智能的普及应用势在必行,但是也要深刻认识到人工智能的应用除了给人类带来方便的同时,也带来风险和挑战,包括失控风险、管理风险、制度风险。因此法律界要做好人工智能风险防范的准备,建构人工智能监管的法律框架,使其良性发展,维护人工智能时代的法治秩序。     

大数据时代下人工智能与对外传播的创新

信息社会中,新兴技术不断革新,而由技术的革新所带来的信息的生产和传播方式的改变,是当下信息爆炸时代中需要关注的问题。当下,人工智能技术、大数据技术不断发展,为信息传播开辟了全新的传播方式和路径,以人工智能为代表的新传播技术,主要通过改变信息生产与呈现的方式构建新兴媒介生态。如何利用大数据和人工智能技术来进行更好地对外传播工作,也是人们需要关心的问题。     

人工智能对企业人力资源管理的影响研究

随着人工智能、工业4.0时代的到来,区块链技术、人工智能技术、数字化技术的广泛应用,对人生产、生活等方方面面产生了重要的影响,对企业管理的影响也是前所未有的.人工智能在为企业带来巨大优势和商机的同时,也带来了一定的风险和挑战.人工智能在降低人力资源管理成本、提升人力资源管理效能、推动人力资源管理变革等方面具有显著的积极...     

国内物流仓储机械智能化状况及发展趋势

人工智能(Artificial Intelligence,简称AI)在二十世纪七十年代以来被称为世界三大尖端技术之一(空间技术、能源技术、人工智能)。也被认为是二十一世纪(基因工程、纳米科学、人工智能)三大尖端技术之一。这是因为近三十年来它获得了迅速的发展,在很多学科领域都获得了广泛应用,并取得了丰硕的成果。智能化技术则是人工智能技术成果在各领域的实际应用。人类正在步入一个以智力资源的占有、配置,知识产品的生产、分配、消费为最重要因素的经济时代。未来的经济究其本质而言是智力经济,鉴于"新经济"对智力资源的需求,必然带来各行业的智能化发     

企业网络营销问题及对策

21世纪,人类已经步入了以因特网为基础的网络经济时代。计算机网络技术的迅猛发展和广泛应用对当代社会产生了全方位的影响,也给企业的营销管理带来了巨大的变革。网络营销是适应网络技术发展与信息网络时代变革的新型营销方式,它改变了传统的营销理念、营销策略、营销手段和方式,将成为21世纪企业营销的主流。     

人工智能时代的会计

在信息技术迅猛发展的今天,快速崛起的人工智能(AI)日益向会计领域渗透。对于会计行业来说,人工智能(AI)时代既是机遇又是挑战,其为会计领域带来许多积极影响的同时也带来一些潜在的风险。为了更好地让人工智能技术为会计所用,我们在为人工智能技术取得一次又一次的进步而欢欣鼓舞的同时,也应该冷静思考会计行业所面临的挑战以及为此做出怎样的转变才能适应人工智能时代的要求。     

人工智能引发物业管理新思潮

<正>"这是一个非常令人兴奋的年代,因为我们正处在一个人工智能的时代。"今年7月,"山城"重庆热气冲天,来自美国硅谷的著名创业家、天使投资人、硅谷知名孵化器Founders Space创始人"船长"史蒂夫·霍夫曼向中国物业管理行业传递了这么一个讯息。随着工业4.0的到来,云计算、大数据和人工智能逐渐从概念走向应用,越来越多的传统行业也在开始探索创新,积极拥抱互联网和新技术。未来,人工智能技术将颠覆我们的社区管理。一个统一的智慧平台管理社区不同的技术点,使不同的技术能够互联互通。比如说语音识别、语     

人工智能技术应用的职业替代效应及区域比较分析

人工智能技术应用的不断拓展与深化,使其对职业的替代效应备受各界关注。目前,针对人工智能职业替代效应及其区域比较的研究较少且分析结果存在较大差异,需要基于人工智能实际应用状况对其进行更为客观合理的评估。本文将美国O*NET职业体系与《中国职业大典》进行匹配,利用O*NET各职业的技能特征评级和IFR年度工业机器人安装量数据,运用LASSO回归、随机森林分类器等方法 ,提取影响人工智能职业替代效应的关键职业技能特征变量,测算我国职业大典中各小类、中类和大类职业的人工智能技术替代率,并进行了稳定性检验,研究发现我国七个大类职业的平均职业替代风险为63.23%,职业替代风险整体较高。进一步地,本文结合2020年中国人口普查数据,测算我国31个省市在中类职业层面处于高替代风险的劳动力规模,检验了地区产业结构、人口规模、性别比对人工智能职业替代效应的影响。本文的测算结果能够为动态应对人工智能技术带来的技术性失业问题及其对劳动力市场的冲击提供可靠的基础信息支持,为各地政府因地制宜制定人工智能发展政策,稳定就业提供参考。     

人工智能技术与人力资源管理实践:影响逻辑与模式演变

人力资源管理的演变与科技革命密切相关。当前,代表最新技术力量的人工智能已进入工作场所。这些技术将如何影响人力资源管理实践,是否会带来人力资源管理模式的变革,这一问题受到学术界越来越多关注。本文采取弱技术决定论视角,重视技术的异质性、技术的应用以及情境的差异,循着"技术路线"-"技术应用"-"技术影响"-"模式变革"的框架展开研究。首先对人工智能三大技术流派进行介绍,通过纵向梳理三者的发展轨迹,深入对比三者的技术差异。接着从技术应用出发,逐一分析各流派影响人力资源管理实践的具体逻辑,并辨析这种影响是否会带来人力资源管理模式的变革。最后,本文指出人工智能时代并不存在一个绝对的人力资源管理模式,人力资源管理究竟会演化为何种模式与工作的智能化程度密切相关。在此基础上,本文尝试构建了一个人工智能时代人力资源管理模式演变的分析框架,并对甄别到的四种典型情境下的人力资源管理模式进行介绍,以期对未来研究有所启示。本文通过考察人工智能技术对企业人力资源管理的影响,在理论上丰富了人工智能时代的技术与组织研究。     

人工智能时代我国就业公平的挑战及其应对

人工智能在提高经济与发展效率的同时,也引起了人们对失业风险的担忧。基于就业公平的视角,本文从就业的地区公平、行业公平以及群体公平三个视角分析了人工智能时代下就业公平可能面临的挑战。研究表明,人工智能可能会加剧我国就业的地区间、行业间以及群体间的不公平。鉴于此,需加强公共就业服务均等化,发挥公共就业服务的就业支持功能,促进就业的地区公平;需增强失业保险的发展性与调剂性,发挥失业保险的就业促进功能,促进就业的行业公平;需提高就业救助的独立性与完整性,发挥就业救助的就业保护功能,促进就业的群体公平。     

人工智能对人力资源管理的影响研究

在智能化时代背景下,人工智能技术被应用到社会的各个领域,悄然无息地改变着工作和生活方式,推动着现代化社会建设的步伐。人力资源是企业管理的重点内容,将人工智能技术应用于其中,不仅可以提升人力资源管理的效率和质量,节省人工管理成本,还能优化企业内部环境,增强企业的市场竞争力。在此基础上,论文分析了人工智能技术带来的影响,探索企业人力资源管理创新的策略,为企业发展建设提供参考。     

人工智能背景下会计人才教育模式改革研究

在人工智能高速发展的时代,会计人工智能应运而生。会计人工智能以其高效、精确、低成本的特点迅速取代基础会计工作人员的工作。在此背景下,国内会计人才教育该何去何从,文章将从会计教育模式现状入手,结合人工智能对会计的影响,以会计教育侧重点、会计人才的职业道德建设等方面为切入点,探讨会计人才教育模式改革。     

试论人工智能应用于我国传统制造业的启示

现阶段,人工智能的应用和普及已经成为社会运行发展的一大趋势。与此同时,传统制造业面临着与人工智能相结合应用的升级和转型。论文基于人工智能发展与应用的背景,对人工智能带来的机遇和挑战展开分析,指出了人工智能应用于我国传统制造行业未来发展趋势方面的启示,并在此基础上提出人工智能在传统制造行业的应用办法,提高人工智能运行效率。     

Identification of future signal based on the quantitative and qualitative text mining: a case study on ethical issues in artificial intelligence

To foresee the advent of new technologies and their socio-economic impact is a necessity for academia, governments and private enterprises as well. In the future studies, the identification of future signal is one of the renowned techniques for analysis of trends, emerging issue, and gaining future insights. In the Big Data era, recent scholars have proposed using a text mining procedure focusing upon web data such as new social media and academic papers. However, the detection of future signals is still under a developing area of research, and there is much to improve existing methodology as well as developing theoretical foundations. The present study reviews previous literature on identifying emerging issue based on the weak signal detection approach. Then the authors proposed a revised framework that incorporate quantitative and qualitative text mining for assessing the strength of future signals. The authors applied the framework to the case study on the ethical issues of artificial intelligence (hereafter AI). From EBSCO host database, the authors collected text data covering the ethical issues in AI and conducted text mining analysis. Results reveal that emerging ethical issues can be classified as strong signal, weak signal, well-known but not so strong signal, and latent signal. The revised methodology will be able to provide insights for government and business stakeholders by identifying the future signals and their meanings in various fields.     

人工智能时代助推图书编辑工匠精神提升的师徒制项目探索

人工智能技术改变了出版产业的生态环境,也重塑了编辑的工作方式、内容与重点。鉴于此,论文首先分析了人工智能可助力市场与前沿选题的策划、减少人工审校工作量、协同出版物生产制作流程并助推出版产品的宣传推广;其次从编辑工作的基本内容出发,梳理人工智能时代编辑工匠精神的内涵与构成;最后从出版行业广泛采用的师徒制项目出发,提出助推图书编辑提升工匠精神的具体举措,如构建学习型组织文化、实行制度化师徒制项目、明确师徒制项目培训内容。     

关于机械电子工程与人工智能关系的探讨

随着科技与时代的进步,在信息技术与计算机技术的结合与发展中人工智能的应用日渐广泛,由于人工智能在机械电子工程中的应用帮人们解决了很多复杂的有关机械电子的问题,并且通过人工智能将机械电子工程更广泛地应用到日常生活当中,这不仅丰富了人们的生活,同时,有序地推动机械电子工程和人工智能的发展。论文对二者进行探讨,研究机械电子工程与人工智能之间的关系。     

Scarred from the past or afraid of the future? Unemployment and job satisfaction across European labour markets

Previous research has shown that both past unemployment and anticipated future unemployment have a detrimental impact on employees' attitudes and behaviours, which may affect organisational performance. Surprisingly, however, very little is known about the relative impact of past unemployment compared with current job insecurity. Although it is possible that both effects operate simultaneously, this paper – focused on employees' job satisfaction and utilising a set of cross-sectional data derived from the European Social Survey 2006–2007 – reports on a strongly pronounced insecurity effect: anticipated unemployment substantially reduces employees' job satisfaction. Interestingly, inclusion of the perceived risk of future unemployment as a separate predictor variable in ordered probit regressions relegates the experience of past unemployment to a statistically insignificant coefficient and thus weakens the ‘scarring’ hypothesis. These results hold true even when several socio-demographic characteristics and proxies for individual personality traits are controlled. Implications for organisations and human resource practitioners and scope for future research endeavours conclude the analysis of the paper.     

Time series properties of an artificial stock market

This paper presents results from an experimental computer simulated stock market. In this market artificial intelligence algorithms take on the role of traders. They make predictions about the future, and buy and sell stock as indicated by their expectations of future risk and return. Prices are set endogenously to clear the market. Time series from this market are analyzed from the standpoint of well-known empirical features in real markets. The simulated market is able to replicate several of these phenomenon, including fundamental and technical predictability, volatility persistence, and leptokurtosis. Moreover, agent behavior is shown to be consistent with these features, in that they condition on the variables that are found to be significant in the time series tests. Agents are also able to collectively learn a homogeneous rational expectations equilibrium for certain parameters giving both time series and individual forecast values consistent with the equilibrium parameter values.     

How low can U go?

• ? Although there is growing evidence that wage growth is building in response to low and falling unemployment in the advanced economies, there is scope for unemployment rates to fall further without triggering a pay surge.
• ? For a start, current unemployment rates in comparison to past cyclical troughs overstate the tightness of labour markets. Demographic trends associated with the ageing ‘baby boomer’ bulge have pushed down the headline unemployment rate – unemployment rates among older workers are lower than those of younger cohorts. And in a historical context, Europe still has a large pool of involuntary part‐timers.
• ? In addition, rising participation rates mean that demographics are less of a constraint on employment growth than widely assumed. In both 2017 and 2018, had it not been for increased activity rates (mainly for older cohorts), unemployment would have had to fall more sharply to accommodate the same employment increase. We expect rising participation rates to continue to act as a pressure valve for the labour market.
• ? Finally, unemployment rates were generally far lower during the 1950s and 1960s than now. If wages stay low relative to productivity, as was the case during that prior era, employment growth may remain strong, with unemployment falling further. In the post‐war era, low wages were partly a function of a grand bargain in which policy‐makers provided full employment in return for low wage growth.
• ? There is evidence to suggest that many post‐crisis workers have opted for the security of their existing full‐time job and its associated benefits despite lower wage growth, rather than change job and potentially earn more; the rise of the ‘gig economy’ has led some workers to value what they already have more. Put another way, the non‐accelerating inflation rate of unemployment (NAIRU) has fallen. So, the role of labour market tightness in pushing wage growth higher may continue to surprise to the downside.