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Redefining Accounting in the Digital Age: The Impact of Blockchain and Artificial Intelligence

The rapid advancement of emerging technologies, particularly blockchain and artificial intelligence (AI), is transforming the traditional landscape of the accounting profession. This study explores the impact of these technologies on accounting practices, auditing processes, financial reporting, and accounting education. Blockchain, with its decentralized, immutable, and transparent ledger system, has the potential to enhance data reliability, reduce fraud, and enable real-time auditing. Simultaneously, AI-drive…

International Journal of Latest Technology in Engineering Management & Applied Science · Labor

Redefining Accounting in the Digital Age: The Impact of Blockchain and Artificial Intelligence

Evidence-backed gain

Optimizing solar and wind forecasting with iHow optimization algorithm and multi-scale attention networks

Deep learning models often encounter two key challenges in developing intelligent and scalable forecasting frameworks for renewable energy systems: input feature space dimensionality and sensitivity to hyperparameter settings. These limitations increase computational cost and compromise generalization and robustness. This paper presents a hybrid deep learning-optimization framework that leverages cognitively inspired metaheuristics to address these challenges, employing the Binary iHow Optimization Algorithm (bi…

Climate

Evidence-backed gain

Metaheuristic-optimized machine learning framework for remote sensing-based alteration mapping of porphyry copper systems

Remote sensing-based hydrothermal alteration mapping is a pivotal technique in critical mineral exploration, particularly for identifying porphyry copper deposits (PCDs). However, conventional multispectral approaches are often constrained by linear assumptions, spectral mixing, and suboptimal parameter selection, limiting their ability to resolve complex alteration assemblages. This study presents a metaheuristic-optimized machine learning framework that integrates Boosted Trees (BT) and Quadratic Support Vecto…

Science

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The role of agentic artificial intelligence in healthcare: a scoping review

Agentic AI represents a promising evolution of artificial intelligence in healthcare, with systems capable of operating autonomously to achieve defined clinical goals. However, the literature lacks conceptual clarity in distinguishing AI agents from Agentic AI, and few studies have rigorously explored their applications. We conducted a scoping review across five databases, identifying seven eligible studies spanning emergency medicine, oncology, radiology, and rehabilitation. The included systems demonstrated fe…

Health

Both readings

Digitalization, AI Adoption, and MSME Productivity: An Ibn Khaldunian Perspective

Micro, Small, and Medium Enterprises (MSMEs) in Indonesia face persistent challenges in improving labor productivity amid rapid digital transformation and the expansion of artificial intelligence (AI). Although digitalization has increased substantially, its productivity effects remain uneven across provinces and are influenced by institutional, cultural, and religious contexts. Grounded in Ibn Khaldun’s concepts of asabiyyah and tadbir al-‘umran, this study examines the relationship between digitalization, AI a…

Business

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The Algorithmic Sanctuary: Social-Interaction Burnout, Loneliness, and Emotional Attachment to AI Companions Among Young Adults in Indonesia

Post-pandemic digital life has produced a new affective phenomenon: large-language-model “AI companions” that invite two-way parasocial relationships. Counter-intuitively, the most intense users in urban Indonesia appear to be not the physically isolated but socially active young adults experiencing interaction burnout, who treat AI as a refuge from the judgment costs of a collectivist culture. Yet no integrated model has tested why relational strain translates into machine attachment in a Global-South setting.…

Lifestyle

Both readings

Towards end-to-end automation of AI research

Abstract The automation of science is a long-standing ambition in artificial intelligence (AI) research 1,2 . Although the community has made substantial progress in automating individual components of the scientific process, a system that autonomously navigates the entire research life cycle—from conception to publication—has remained out of reach. Here we present a pipeline for automating the entire scientific process end to end. We present The AI Scientist, which creates research ideas, writes code, runs expe…

Science

Exploring student anxiety and experience in performance-based assessments using AIvaluate: an LLM-augmented emotionally intelligent pedagogical AI conversational agent

Abstract Performance-based assessments such as oral presentations and viva voce exams are valued for their pedagogical benefits but can also be associated with heightened student anxiety, which may affect a range of learners and hinder student motivation and overall assessment experience. This study explores the potential of AIvaluate; an emotionally intelligent, LLM-augmented conversational agent, to provide a more supportive assessment environment for such learners. Using a counterbalanced quasi-experimental,…

Education

THE INFLUENCE OF ARTIFICIAL INTELLIGENCE ON HUMAN BEHAVIOR AND WELL-BEING: AN EMPIRICAL STUDY

Artificial Intelligence (AI) is a sector within computer science dedicated to creating systems designed to execute functions traditionally requiring human cognition, including visual perception, speech recognition, decision-making, and language translation. Its significance for human well-being is highlighted by its role in refining and accelerating decision-making, elevating healthcare standards, boosting productivity in multiple sectors, and addressing intricate social issues. This study utilized a mixed-metho…

Education

Relying on AI at work reduces self-efficacy, ownership, and meaning while active collaboration mitigates the effects

Artificial intelligence (AI) promises major productivity gains, but it also raises fundamental questions about how technology can reshape people's relationship to their work. Historical debates over industrialization warned that technological change could undermine people's connection to work and sense of meaning. Similar concerns now surround AI, where the key issue may not be whether AI is used, but how it is used. Across a pre-registered experiment (N = 269) and a follow-up survey (N = 270), we examine how di…

Labor

Exploring GenAI affordance in EFL continuation task instruction for developing Chinese high school students’ writing complexity, accuracy and fluency

Abstract The role of generative artificial intelligence (GenAI) affordance in specific task teaching, particularly the continuation writing task, remains insufficiently theorized and empirically underexplored. To bridge this research gap, a repeated-measures intervention study was conducted within the framework of Dynamic Systems Theory (DST) to investigate the implementation of GenAI-assisted continuation task instruction and its associations with the development of English as a Foreign Language (EFL) students’…

Education

Exploring GenAI affordance in EFL continuation task instruction for developing Chinese high school students’ writing complexity, accuracy and fluency

Understanding the Generative AI Divide: Faculty and Student Perspectives in Higher Education

As generative artificial intelligence (GenAI) tools rapidly transform educational landscapes, higher education institutions face the critical challenge of developing effective policies and guidelines for their integration. However, little empirical research has examined actual GenAI usage patterns, perceptions, knowledge assessments, and training needs among faculty and students in U.S. universities. This study presents findings from a comprehensive survey of 3,164 students and 166 faculty members at a large R1…

Education

AI-generated child sexual abuse material: what’s the harm?

Abstract The development of generative artificial intelligence (AI) tools capable of producing wholly or partially synthetic child sexual abuse material (AI CSAM) presents profound challenges for child protection, law enforcement, and societal responses to child exploitation. While some argue that the harmfulness of AI CSAM differs fundamentally from other CSAM due to a perceived absence of direct victimization, this perspective fails to account for the range of risks associated with its production and consumpti…

Policy

They Think AI Can Do More Than It Actually Can: Practices, Challenges, & Opportunities of AI-Supported Reporting In Local Journalism

Declining newspaper revenues prompt local newsrooms to adopt automation to maintain efficiency and keep the community informed. However, current research provides a limited understanding of how local journalists work with digital data and which newsroom processes would benefit most from AI-supported (data) reporting. To bridge this gap, we conducted 21 semi-structured interviews with local journalists in Germany. Our study investigates how local journalists use data and AI (RQ1); the challenges they encounter wh…

Science

They Think AI Can Do More Than It Actually Can: Practices, Challenges, & Opportunities of AI-Supported Reporting In Local Journalism

A meta-analysis of the effects of AI agent implementation on customer-level outcomes

Firms increasingly use AI agents, such as recommendation algorithms and chatbots, to enhance customer value, yet research documents mixed effects on customer outcomes. To address and clarify these heterogeneous findings, we conduct a meta -analysis of 468 effect sizes reported in 95 articles with 82,751 participants examining AI agent implementation across both substitution contexts (AI replacing humans) and adoption contexts (AI introduced into previously non-AI processes). Results indicate that customers, on a…

Science

A meta-analysis of the effects of AI agent implementation on customer-level outcomes