Sisteme Expert în Contabilitate

1. Recenzia

Artificial Intelligence and Soft Computing: Behavioral and Cognitive Modeling of the Human Brain, by Konar, Amit

Te book was published by Ed. CRC Press LLC, 2000 N.W. Corporate Blvd., Boca Raton, Florida 33431. The book ISBN is: 0849313856

The book, to the best of the author’s knowledge, is the content that encompasses both the traditional and the modern aspects of ‘AI and Soft Computing’ in a clear, insightful and highly comprehensive writing style. It provides a deep analysis of the mathematical theoretical models and algorithms, and proves their application in practical world problems of complexity.

Amit Konar is a Reader in the Department of Electronics and Telecommunication Engineering, Jadavpur University, Calcutta. He received in 1994 a Ph.D. (Engineering) degree in Artificial Intelligence from the same university and has been teaching the respective subject to the graduate students of his department for the last 10 years. Dr. Konar has supervised a number of Ph.D. and M.E. theses on different aspects of machine intelligence, including logic programming, neural networks, cognitive systems, stochastic and fuzzy models of uncertainty, fuzzy algebra, image understanding, architecture of intelligent machines and navigational planning of mobile robots.

The book contents 24 chapters. It begins with the behavioral perspective of the ‘human cognition’ and illustrates in details the tools and techniques required for its intelligent realization on machines. The chapters that are focused on research, symbolic logic, planning and machine learning have been expressed in sufficient details, including the latest data for the subject itself. The book concludes with two case studies: one on ‘criminal investigation’ and the other on ‘navigational planning of robots’ where the accent is put on the realization of intelligent systems using the presented methodologies. The book is meant for two semester courses of computer science and it includes a few homework problems, selected from a wide range of topics. The problems supplied, in general, are of three types: a) numerical, b) reflexive and c) provocative. With adequate hints supplied with the problems, the students will be able to solve most of the problems by themselves. The book is unique for its diversity in contents, clarity, precision of presentation and the overall completeness of its chapters.

Reviewed by: Vrabie Olga

2. Referat științific:

Criterii de introducere a sistemelor expert în aplicațiile contabile

2.1 Abstract

The main criterias in introduction of expert systems in accounting applications are user, experts, company management obligations, the requirements for a problem or task. These criteria are for the introduction of expert systems technology in accounting applications.

Cuvinte cheie: aplicații contabile, criterii, expert, inteligenţa artificial, sistem expert, tehnologia sistemelor expert, utilizator,

2.2 Introducere

În fiecare dintre domeniile de activitate ale unei întreprinderi există probleme cu un grad ridicat de dificultate, care pot fi rezolvate doar prin intermediul experților umani, dar principalul element al prelucrării inteligente îl constituie raționamentul artificial reprezentat, în principal de tehnologia sistemelor expert. Acestea sunt sisteme de programe bazate pe tehnicile inteligenței artificiale care însumează cunostințele experților umani dintr-un anumit domeniu. În continuare acestea vor fi utilizate pentru rezolvarea problemelor apărute în domeniul respectiv.