Sisteme Expert în Contabilitate

I. RECENZIE

ARTIFICIAL INTELLIGENCE

Title: Artificial Intelligence

Author: Rob Callan

Publisher: Palgrave

ISBN: 0333801369

This is a single volume introduction to Artificial Intelligence aimed at beginning students or those who have a general interest in the topic. As such it attempts to cover a wide range of topics, from logic programming to genetic algorithms to Bayesian and neural networks. In short, to cover the broadest range of topics that fall under the AI umbrella.

The language tends not to be overly mathematical, and the book is relatively light on proofs and mathematical formalisms when compared to some other introductory books. Instead there is emphasis on algorithms and applications, with frequent uses of pseudo-code to illustrate a particular technique. However this isn't to say that it's possible to go from nought to working code with this book alone. Anyone wanting to implement genetic algorithms or neural networks, for example, is likely to require more depth than is available here.

The book is organised in seven sections, going from the introduction, to logic and search, uncertainty (mainly Bayesian networks), deciding on actions, learning (one of the most interesting sections of the book, covering neural networks, inductive logic programming and genetic algorithms), natural language understanding and perception, and finally closing with a look at agents, applications and the philosophical implications of AI.

While the book has wide scope it suffers in terms of depth of material. For example the section on genetic algorithms focuses almost exclusively on binary coded strings, does not look at problems in encoding hypotheses or at multi-objective evolutionary algorithms. Similarly the chapters on neural networks tend to cover a range of issues without going into much depth.

Inevitably one has to contrast this book with a number of other single-volume introductions to AI, from Tom Mitchell's Machine Learning to Russell and Norvig's Artificial Intelligence: A Modern Approach. The latter titles have a similar or greater scope, and also a greater depth of detail. However the mathematical requirements of these are much greater. If you need something more than a relatively light introduction then one of these other titles would be more suitable. If, on the other hand, you need an over-view or enough to cover an AI module of a computer science course this might be good enough.

II. METODA CADRELOR IN REPREZENTAREA CUNOASTERII CONTABILE

Abstract: An expert systems is a computer program that simulates the judgment and behavior of a human or an organization that has expert knowledge and experience in a particular field. Typically, such a system contains a knowledge base containing accumulated experience and a set of rules for applying the knowledge base to each particular situation that is described to the program. This artificial inteligence can be enhanced with additions to the knowledge base or to the set of rules.

Keywords: expert system,artificial intelligence, entreprise, accoutant,knowledge

1. Introducere

Era cunoaşterii, este reprezentată de o societate aflată în continuă transformare determinată de evoluţia tehnologiei şi a telecomunicaţiilor, evoluţie caracteristică tuturor domeniilor, inclusiv domeniului economic. În ultima perioadă inteligenţa artificială în general şi sistemele expert în particular au suferit o dezvoltare ce a condus la o preocupare de a utiliza aceste tehnologii avansate în sfera economico-financiară.

Unii oameni de ştiinţă afirmă că inteligenţa umană este imposibil de atins şi întrecut pe cale artificială de o maşină. În 1989, matematicianul britanic Roger Penrose a susţinut că mecanismele de funcţionare specifice creierului uman nu pot fi reproduse de maşină, nici măcar în principiu.

Când s-a vorbit prima dată de inteligenţa artificială în 1956, totul părea un vis prea frumos pentru a fi realizat, un stadiu al dezvoltării considerat a fi prea greu de atins. În ultimii aproape 50 de ani, termenul a prins contur, devenind realitate, fiind în prezent folosit în toate ştiinţele care doresc să se afirme. Iniţiatorul său, prof. John McCarthy a prezentat noul concept în vara anului 1956 la întrunirea “Darthmouth Summer Research Project on Artificial Intelligence”.

2. Noțiunea de sistem expert și aplicații în domeniul economic

Evoluţia sistemelor expert poate fi privită ca o dezvoltare a programelor inteligente de la rezolvarea programelor universale la cele specifice.

La modul general se consideră ca denumirea de sistem expert cuprinde acele programe de inteligenţă artificială sau maşini bazate pe cunoaşterea de nivel înalt, elemental central al prelucrării inteligente fiind raţionamentul artificial ce imită raţionamentul uman.