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Incorporating Triple Entry Accounting as an Audit Tool—Enhancing Modern Accounting Systems 将三重记账法作为审计工具--改进现代会计系统
Pub Date : 2024-05-16 DOI: 10.52783/jier.v4i2.924
Dr. Pankaj Dixit, Dr. Hitesh Harwani, Pragati kachhi, Dr. Ritesh Amarsela, Dr. Kamal Patel, Dr. Mitesh J. Patel
Abstract: Despite the advancements in modern accounting systems, fraud remains a prevalent issue, necessitating extensive time and financial resources for audits. Integrating modern accounting ledgers with a public blockchain could facilitate easily verifiable accounting records, streamlining the audit evidence gathering and analytics process. Continuous audits could become feasible through readily available audit evidence from the public blockchain. The proposed audit solution aims to establish verifiable "Financial Fingerprints" (signed indexes) for each accounting entry, subsequently publishing them to specific addresses on the public blockchain. This initiative seeks to structure accounting ledgers in a Triple Entry Accounting format, where the third entry involves notarizing an index of each accounting entry on the public blockchain. The essence of Triple Entry Accounting lies in its atomicity, ensuring a single authoritative set of books. Any attempt to present an alternative set of books would be automatically detected. The approach to achieving this objective can be articulated through two value propositions. Firstly, Triple Entry Accounting offers a means to establish a provable official set of books, providing market access independent of network effects. Secondly, it aims to dismantle data silos by leveraging the blockchain as a shared ledger, thereby assisting auditors in efficiently gathering adequate audit evidence. With its standalone value proposition, Triple Entry Accounting offers benefits even before the network effect comes into play, leading to the development of an open standardized protocol for implementing it as an extension to modern accounting systems.
摘要:尽管现代会计系统不断进步,但欺诈仍是一个普遍问题,需要花费大量时间和财力进行审计。将现代会计账簿与公共区块链整合在一起,可以方便地核实会计记录,简化审计证据收集和分析流程。通过公共区块链中随时可用的审计证据,持续审计变得可行。拟议的审计解决方案旨在为每个会计分录建立可验证的 "财务指纹"(签名索引),随后将其发布到公共区块链上的特定地址。这一举措旨在以三重记账格式构建会计账簿,其中第三重记账涉及公证公共区块链上每个会计分录的索引。三重记账法的精髓在于其原子性,确保只有一套权威账簿。任何试图提交另一套账簿的行为都会被自动检测出来。实现这一目标的方法可以通过两个价值主张来阐述。首先,"三重记账法 "提供了建立一套可证明的官方账簿的方法,提供独立于网络效应的市场准入。其次,它旨在利用区块链作为共享分类账,从而帮助审计人员有效收集充分的审计证据,从而打破数据孤岛。凭借其独立的价值主张,"三重记账法 "甚至在网络效应发挥作用之前就能带来好处,从而开发出一种开放的标准化协议,将其作为现代会计系统的扩展来实施。
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引用次数: 0
Study on Venture Capital Investments and its ability to stimulate Innovation and spur Economic Growth in India 关于印度风险投资及其刺激创新和推动经济增长能力的研究
Pub Date : 2024-05-03 DOI: 10.52783/jier.v4i2.871
Manoj Kumar, Dr. Ridhi Khattar
Objective: This paper examines the impact of Venture Capital Investments (VCI) on Innovation and Economic Growth in India. Venture Capital has emerged as a critical source of funding for startups, enabling them to develop innovative ideas, scale their operations, and contribute to economic growth. India, with its vibrant entrepreneurial ecosystem, has witnessed a significant increase in venture capital investments over the past decade. Research Design and Methods used: This paper gathers key information from the market, varying from various reports and relevant data published by private players like E&Y, Bain & Company, Hurun, Venture Intelligence, Indian Venture Capital Association (IVCA); besides,  governmental reports of SIDBI, SEBI, Economic Surveys, MSME Annual Reports and ‘Intellectual Property India’ report published by the Controller General of Patents, Design, Trademarks and Geographical Indications, Ministry of Commerce, Government of India. This is qualitative research. For the purpose of this research, the data pertains to last ten years. Using Python language, data analysis has been done by finding Correlation and Regression Analysis. The model has been run on Jupyter Notebook for Python. Findings: There is, visible upsurge in the VC investments in the last few years, much credited to the pro-active approach of the Government in creating the right ambience and the infrastructure. The flagship programs of the Government, like, Startup Mission and Make in India have yielded positive results. Pandemic did its own damage, but, post Covid-19 pandemic, there has been a considerable upward shift in the VC investments as they venture into new terrains, seeding new technologies and nurturing Startups. AS a result of this, there has been a significant jump in the number of Unicorns. There has been a quantum jump in number of VCs that have invested in India and also the deal size is consistently on the rise. Implications and Recommendations: By studying the existing research and data available, it is observed that there is asymmetry between the literature and the industry. The venture capital industry is inward cautious and there is dearth of exact deal data because of the secrecy and privacy issue, coupled with demographic and geographical shortcoming to collect the data. The role played by IVCA and other private players is, undoubtedly, worth a praise. It is recommended that further research should alienate with industry and be more methodical. Contribution and Value Added: This study will benefit, immensely, to both researchers, intending to do further research in this area, and, also to the industry in building a nexus with academia. This research has taken one step forward in building the bridge between the two. This paper fills the gap by identifying the relationship between key variables and apply statistical tools like Correlation and Regression analysis to assess the trends and contribution of venture capital investments in terms o
目的本文探讨了风险投资(VCI)对印度创新和经济增长的影响。风险投资已成为初创企业的重要资金来源,使它们能够开发创新理念、扩大经营规模并促进经济增长。印度的创业生态系统充满活力,在过去十年中,风险投资大幅增长。采用的研究设计和方法:本文从市场中收集关键信息,这些信息来自安永会计师事务所、贝恩公司、胡润百富、Venture Intelligence、印度风险投资协会(IVCA)等私营机构发布的各种报告和相关数据;此外,还有印度国际开发银行(SIDBI)、印度证券交易委员会(SEBI)的政府报告、经济调查报告、中小微企业年度报告以及印度政府商务部专利、外观设计、商标和地理标志总署署长发布的 "印度知识产权 "报告。这是一项定性研究。为本研究之目的,数据涉及过去十年。使用 Python 语言,通过相关分析和回归分析进行了数据分析。模型在 Python 的 Jupyter Notebook 上运行。研究结果:在过去几年中,风险投资有了明显的增长,这在很大程度上归功于政府在创造适当的环境和基础设施方面所采取的积极措施。政府的旗舰项目,如 "初创企业使命 "和 "印度制造 "都取得了积极成果。大流行病本身造成了损害,但在 Covid-19 大流行病之后,风险投资出现了相当大的上升趋势,因为他们涉足新领域,播种新技术,培育初创企业。因此,"独角兽 "企业的数量大幅增加。在印度投资的风险投资公司数量也有了质的飞跃,交易规模也持续上升。影响和建议:通过研究现有的研究和数据,我们发现文献与行业之间存在不对称。风险投资行业对内谨慎,由于保密和隐私问题,再加上人口和地理方面的不足,准确的交易数据十分匮乏。IVCA 和其他私营机构所发挥的作用无疑值得称赞。建议进一步的研究应疏远行业,更有条理。贡献与增值:这项研究将使研究人员受益匪浅,因为他们打算在这一领域开展进一步的研究,同时也使产业界受益匪浅,因为他们与学术界建立了联系。这项研究在搭建两者之间的桥梁方面向前迈出了一步。本文通过确定关键变量之间的关系,并应用相关分析和回归分析等统计工具来评估风险投资在关键变量创新和经济增长方面的趋势和贡献,从而填补了这一空白。这项研究的成果将使人们全面了解风险投资的基本要素及其对印度经济创新和增长的影响。
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引用次数: 0
Repercussions of Black Swan Event on The Indian Stock Market-A Case Study of Domestic Investors 黑天鹅事件对印度股市的影响--国内投资者案例研究
Pub Date : 2024-05-03 DOI: 10.52783/jier.v4i2.868
Devadutta Indoria
As the stock market is constantly changing and is dependent on a wide range of unpredictable variables, predicting its behaviour is one of the most difficult tasks in the time-series prediction domain. Black Swan occurrences, which are very rare but sometimes deadly, can have a significant impact on the market. The stock market, like other financial markets, is vulnerable to what are known as ‘Black Swan’ occurrences, which are sudden and unexpected yet have a profoundly detrimental effect. If the successful stock trend can be forecast, regulators and investors may improve their trading tactics, lowering investment risk while increasing profits. First, this study examines the effect of the black swan event on the stock of the listed firms in which our sample of respondents invests, and then it compares the effectof the varied risk handling of many prominent enterprises on the stock price recovery. A more rapid reaction to risk occurrences means early processing time and less vulnerability to black swans.
股票市场瞬息万变,并依赖于各种不可预测的变量,因此预测其行为是时间序列预测领域最困难的任务之一。黑天鹅事件非常罕见,但有时是致命的,会对市场产生重大影响。与其他金融市场一样,股票市场也很容易受到所谓 "黑天鹅 "事件的影响,这些事件来得突然、出乎意料,但却具有深远的破坏性影响。如果能够预测成功的股票走势,监管者和投资者就可以改进他们的交易策略,在增加利润的同时降低投资风险。本研究首先考察了黑天鹅事件对样本受访者所投资的上市公司股票的影响,然后比较了多家知名企业不同的风险处理方式对股价回升的影响。对风险的快速反应意味着更早的处理时间和更少的黑天鹅脆弱性。
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引用次数: 0
Organizational Commitment, Work-Life Balance and Teachers’ Effectiveness In School Teachers 学校教师的组织承诺、工作与生活平衡和教师效率
Pub Date : 2024-05-03 DOI: 10.52783/jier.v4i2.869
Pooja Bhatia, Dr. Prashasti Jain
Modern day life has many problems within different dimensions and keep up a crucial Work-Life Balance (WLB) along with a strong Organizational Commitment (OC), of which one is a part of WLB is the degree to which individuals prioritise the professional and personal responsibilities in their lives, as well as the presence of work-related activities in their homes. Work life equilibrium can impact numerous factors, including satisfaction on job, commitment towards the organisation and, of course, performance on job. WLB allows for healthy compartmentalization of work and hence can possibly be hypothesized to affect Teacher Effectiveness (TE) in the workplace. Similarly, organizational commitment may be understood as the psychological attachment or bond an individual may have to an organization. The bond is important as it can allow increased feeling of belongingness to the organization and increased motivation to work harder. The study aims to investigate how OC and WLB relate to teachers' effectiveness in a school set up. The results suggest statistically significant positive association between organisational commitment and TE. Further, a significant positive link was also found between OC and WLB. Although, no significant association was found between teachers’ effectiveness and WLB.
现代生活中存在许多不同层面的问题,保持工作与生活的平衡(WLB)以及强烈的组织承诺(OC)至关重要,其中工作与生活的平衡是个人在生活中优先考虑职业和个人责任的程度,以及在家中是否有与工作相关的活动。工作与生活的平衡会对许多因素产生影响,包括工作满意度、对组织的承诺,当然还有工作表现。WLB 允许对工作进行健康的区隔,因此可以假设它影响工作场所的教师效能(TE)。同样,组织承诺可以理解为个人对组织的心理依恋或联系。这种联系非常重要,因为它可以增加对组织的归属感,提高工作积极性。本研究旨在探讨组织归属感(OC)和工作责任感(WLB)与学校中教师工作效率的关系。研究结果表明,从统计学角度看,组织承诺与教师效能之间存在显著的正相关。此外,研究还发现组织承诺与工作责任心之间也存在明显的正相关。尽管如此,在教师的工作效率与 WLB 之间并没有发现明显的联系。
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引用次数: 0
An Empirical Analysis Of Critical Factors For E Commerce Application In Banking Industry 银行业应用电子商务关键因素的实证分析
Pub Date : 2024-05-03 DOI: 10.52783/jier.v4i2.872
Dr. Sushil Kumar Gupta, Prof. Renuka Sagar, Jaykumar G. Parmar, Dr. Vishal Pandurang Deshmukh, Dr. Tejashri Talla, Dr Sammaiah Buhukya
The foundation of contemporary business transactions, e-commerce, is fundamentally changing banking services across the globe. It is important because it offers unmatched ease, broadens the market, improves operational effectiveness, encourages financial inclusion, and spurs innovation in the banking industry. Financial institutions must comprehend the key elements driving e-commerce success in order to stay competitive and satisfy changing consumer demands. In order to optimize e-commerce applications in the banking industry, this empirical analysis focuses on key drivers such as security measures, user experience, interaction with financial systems, scalability and flexibility, and leadership. 240 participants who were actively utilizing the e-commerce platform in the banking sector provided information for an empirical examination of the important factors for e-commerce applications in the industry. The results showed that the independent variables account for about 45% of the variability in the dependent variable. Overall, this empirical analysis highlights the need of addressing these crucial elements to improve customer happiness and competitiveness and offers insightful information on the complex structure of e-commerce applications in the banking sector.
电子商务作为当代商业交易的基础,正在从根本上改变全球的银行服务。它之所以重要,是因为它提供了无与伦比的便利,拓宽了市场,提高了运营效率,鼓励了金融包容性,并推动了银行业的创新。金融机构必须了解推动电子商务成功的关键因素,才能保持竞争力并满足不断变化的消费者需求。为了优化银行业的电子商务应用,本实证分析侧重于安全措施、用户体验、与金融系统的互动、可扩展性和灵活性以及领导力等关键驱动因素。240 名在银行业积极使用电子商务平台的参与者为实证研究该行业电子商务应用的重要因素提供了信息。结果显示,自变量约占因变量变化的 45%。总之,这项实证分析强调了解决这些关键因素的必要性,以提高客户满意度和竞争力,并为银行业电子商务应用的复杂结构提供了有见地的信息。
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引用次数: 0
The Role of Human Resource Manager and Work Stress Management in An Organization 人力资源经理的作用与组织中的工作压力管理
Pub Date : 2024-05-03 DOI: 10.52783/jier.v4i2.870
Jyoti Kapoor, Dr. Preeti Chhabra
There is almost one reason behind a number of problems in an employee's life, and that is stress. Many authors define stress in their own way. Workplace stress is an attention-seeking phenomenon in this modern word. It is not just a word but a feeling that affects an individual physically, mentally, emotionally and behaviorally. Work stress is influenced by three different concepts, which are stressors, stress reaction, stress post-effect. The stress post-effect includes positive stress (eustress) and negative stress (distress). Both play a different role in the concept of stress. Stressor aspects that make an employee experience stress, such as a new project, goals, deadlines, new opportunity, extra work hours, employer expectations, interpersonal relationships, co-worker disputes, etc. are stressors. Various initiatives are taken in the organization and strategies are made by the employees and the employer to overcome this inevitable problem and make the employees more comfortable and efficient. HRM plays an important role in this. The study focuses on measures and keys to overcome stress with the role of HRM.
员工生活中的许多问题背后几乎都有一个原因,那就是压力。许多作者都用自己的方式来定义压力。在现代社会,工作压力是一个备受关注的现象。它不仅仅是一个词,而是一种影响个人身体、心理、情感和行为的感觉。工作压力受三个不同概念的影响,即压力源、压力反应和压力后效应。压力后效应包括积极压力(舒畅)和消极压力(痛苦)。两者在压力概念中扮演着不同的角色。使员工感受到压力的方面,如新项目、目标、截止日期、新机会、额外工作时间、雇主期望、人际关系、同事纠纷等,都属于压力源。为了克服这一不可避免的问题,使员工更舒适、更高效地工作,组织内采取了各种举措,员工和雇主也制定了各种策略。人力资源管理在其中发挥了重要作用。本研究的重点是在人力资源管理的作用下克服压力的措施和关键。
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引用次数: 0
Green Revolution and Sustainability Impact in the Indian Economy 绿色革命和可持续性对印度经济的影响
Pub Date : 2024-05-01 DOI: 10.52783/jier.v4i2.846
Ruchi Malhotra, Dr. Jatin Kumar Lamba, Ms. Himani Gupta, Namrata Jain
This work assesses the Indian economy by evaluating the environment, economy, and society. It determines the Green Revolution’s impact on sustainability. Sustainability analysis is wide-ranging and, in its scope, it exposes uneven sustainability prospects across regions, whereby the South region demonstrates environmental resilience that is higher than the North and East regions. The environmental indicators such as soil management, water management and biodiversity are moderately good or good in case of South region. However, the region of East and North have environmental degradation in varying degrees. On the economic side, different metrics are used to show the discrepancies between smallholders and large-scale farmers which means that the former have a lower standard of living and a lack of access to the market. Social indexes emphasise the concept of inequality and insecurity of the North and East region. So, these policies demand the formulation of inclusive policies and targeted programmes in order to rectify the socioeconomic disparities. Therefore, the research reaffirms the significant role of region-specific solutions along with the adoption of up-to-date technologies and progressive developmental strategies in promoting Indian agriculture's progressive transformation.
这部作品通过对环境、经济和社会的评估,对印度经济进行了评价。它确定了绿色革命对可持续性的影响。可持续发展分析的范围很广,它揭示了各地区不均衡的可持续发展前景,其中南部地区的环境复原力高于北部和东部地区。南部地区的土壤管理、水资源管理和生物多样性等环境指标为中等或良好。然而,东部和北部地区存在不同程度的环境退化问题。在经济方面,不同的指标显示了小农户和大规模农户之间的差异,这意味着前者的生活水平较低,缺乏进入市场的机会。社会指数强调了北部和东部地区的不平等和不安全概念。因此,这些政策要求制定包容性政策和有针对性的方案,以纠正社会经济差距。因此,这项研究再次肯定了针对具体地区的解决方案以及采用最新技术和渐进式发展战略在促进印度农业逐步转型方面的重要作用。
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引用次数: 0
A role of Spirituality and wellbeing at workplace and its connection to happiness and performance of employee working in higher education Institutes 工作场所的精神和幸福感的作用及其与高等教育机构员工的幸福感和工作表现的关系
Pub Date : 2024-05-01 DOI: 10.52783/jier.v4i2.838
Suvarna Moghe, Dr. Shankar Chaudhary, Dr. Chitralekha Kumar
Workplace spirituality develops connections and a sense of purpose among employees, which boosts morale and job satisfaction and enhances output, innovation, and teamwork—all of which contribute to improved organizational performance. The objective of the research is to study the effects of practicing workplace spirituality and wellbeing, maintain the happiness that helps to increase better productivity of employee. Research addresses two questions: 1. Does workplace spirituality and wellbeing plays a vital role in happiness of employees in Higher education Institutions. 2.  Whether practicing spirituality and wellbeing at workplace affects significantly on performance of employee working in Higher education Institutions. Based on previous study it is found that the, workplace spirituality and wellbeing of academician play a vital role in happiness and practicing spirituality and wellbeing at workplace affects significantly on performance of employees working in Higher Education Institutions.
工作场所的灵性可以培养员工之间的联系和使命感,从而提高士气和工作满意度,增强产出、创新和团队合作,所有这些都有助于提高组织绩效。本研究的目的是研究实践职场灵性和幸福感的效果,保持幸福感有助于提高员工的工作效率。研究涉及两个问题:1.职场灵修和幸福感对高等教育机构员工的幸福感是否起着至关重要的作用。2. 2. 工作场所的灵性和幸福感是否会对高等教育机构员工的工作表现产生重大影响。根据以往的研究发现,院士的工作场所灵性和幸福感对幸福感起着至关重要的作用,在工作场所践行灵性和幸福感对高等教育机构员工的工作表现有重大影响。
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引用次数: 0
Ai-Driven Solutions for Supply Chain Management 人工智能驱动的供应链管理解决方案
Pub Date : 2024-05-01 DOI: 10.52783/jier.v4i2.849
Vandana. M, Naveena M, Dr. Nagaraju Ellaturu, Dr. T. Lavanya Kumari, Dr. Shweta Bambuwala, M. Rajalakshmi
In today's dynamic business environment, the efficient management of the supply chain is crucial for companies to stay competitive. Traditional methods often struggle to cope with the complexities and uncertainties inherent in modern supply chains. However, the integration of artificial intelligence (AI) is revolutionizing supply chain management by offering advanced tools and techniques to optimize various processes. This abstract explores the transformative impact of AI-driven solutions on supply chain management. It highlights key applications of AI, including demand forecasting, inventory optimization, supply chain planning, predictive maintenance, route optimization, supplier relationship management, warehouse automation, and blockchain integration. These AI-powered solutions enable companies to enhance efficiency, visibility, and decision-making capabilities throughout the supply chain. By leveraging AI algorithms to analyse vast amounts of data and extract valuable insights, companies can make more accurate demand forecasts, optimize inventory levels, and dynamically adjust supply chain plans in response to changing market conditions. Furthermore, AI-driven predictive maintenance and route optimization algorithms help minimize downtime, reduce transportation costs, and improve overall operational efficiency. Additionally, AI facilitates better supplier relationship management by identifying risks, opportunities, and areas for improvement in supplier relationships. Warehouse automation technologies powered by AI enhance throughput, reduce labor costs, and minimize errors in warehouse operations. Moreover, the integration of AI and blockchain technology ensures greater transparency, traceability, and security across the supply chain. Overall, the adoption of AI-driven solutions is reshaping supply chain management, enabling companies to achieve higher levels of efficiency, resilience, and competitiveness in today's rapidly evolving business landscape.
在当今充满活力的商业环境中,供应链的高效管理对于企业保持竞争力至关重要。传统方法往往难以应对现代供应链固有的复杂性和不确定性。然而,人工智能(AI)的集成正在通过提供先进的工具和技术来优化各种流程,从而彻底改变供应链管理。本摘要探讨了人工智能驱动的解决方案对供应链管理的变革性影响。它重点介绍了人工智能的主要应用,包括需求预测、库存优化、供应链规划、预测性维护、路线优化、供应商关系管理、仓库自动化和区块链集成。这些人工智能驱动的解决方案使企业能够提高整个供应链的效率、可见性和决策能力。通过利用人工智能算法分析海量数据并提取有价值的见解,企业可以做出更准确的需求预测,优化库存水平,并根据不断变化的市场条件动态调整供应链计划。此外,人工智能驱动的预测性维护和路线优化算法有助于最大限度地减少停机时间,降低运输成本,提高整体运营效率。此外,人工智能还能识别供应商关系中的风险、机遇和需要改进的地方,从而促进更好的供应商关系管理。人工智能驱动的仓库自动化技术可提高吞吐量、降低劳动力成本,并最大限度地减少仓库操作中的错误。此外,人工智能与区块链技术的结合可确保整个供应链具有更高的透明度、可追溯性和安全性。总之,采用人工智能驱动的解决方案正在重塑供应链管理,使企业能够在当今快速发展的商业环境中实现更高水平的效率、弹性和竞争力。
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引用次数: 0
Rise of Artificial Intelligence in Business and Industry 人工智能在工商业中的崛起
Pub Date : 2024-05-01 DOI: 10.52783/jier.v4i2.850
Dr Subhadra P.S, Dr. A. Kalaivani, Dr. Rohit Markan, Ramesh Kumar, Dr Sundarapandiyan Natarajan, M. Rajalakshmi
The integration of artificial intelligence (AI) into business and industry is catalyzing a paradigm shift in how organizations operate, innovate, and interact with stakeholders. This abstract explores the multifaceted implications of AI across various domains, highlighting its role in automation, predictive analytics, personalized customer experiences, supply chain optimization, enhanced decision-making, natural language processing, product innovation, risk management, fraud detection, healthcare advancements, and workforce augmentation. By leveraging AI technologies, businesses can automate repetitive tasks, anticipate trends, tailor experiences, optimize operations, mitigate risks, and foster innovation. However, the widespread adoption of AI also poses ethical and societal challenges, including concerns about job displacement, data privacy, and algorithmic bias. Therefore, a holistic approach that balances technological advancement with ethical considerations is essential to harness the full potential of AI while ensuring its responsible and equitable deployment in business and industry.
人工智能(AI)与工商业的融合正在催化组织运营、创新以及与利益相关者互动方式的范式转变。本摘要探讨了人工智能在各个领域的多方面影响,重点介绍了人工智能在自动化、预测分析、个性化客户体验、供应链优化、增强决策、自然语言处理、产品创新、风险管理、欺诈检测、医疗保健进步和劳动力增强等方面的作用。通过利用人工智能技术,企业可以自动执行重复性任务、预测趋势、定制体验、优化运营、降低风险和促进创新。然而,人工智能的广泛应用也带来了道德和社会方面的挑战,包括对失业、数据隐私和算法偏见的担忧。因此,要充分发挥人工智能的潜力,同时确保在工商业中负责任地、公平地部署人工智能,就必须采取一种平衡技术进步与伦理考虑的整体方法。
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引用次数: 0
期刊
Journal of Informatics Education and Research
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