Do accountants clearly understand the benefits and challenges of using AI? Do they perceive AI as a threat? The adoption of AI in the accounting field has increased significantly in the last few years. Since the techniques continue to evolve, more companies will integrate these solutions to facilitate the accounting processes. Therefore, the accountants’ skills should be adapted to efficiently use these solutions and continue to provide valuable support. This study explores the perception of accounting practitioners regarding the most important benefits and challenges of using AI-based technologies and analyses whether AI is being perceived as a threat that might impact employability. The data were collected during June–August 2021 using a questionnaire addressed to accounting practitioners from Romania. The exploratory research was conducted by statistically analysing the data collected. The results highlight that the practitioners have a clear understanding regarding the main benefits and challenges associated with the use of AI-based solutions in accounting processes, and AI is not perceived as a threat to employability; however, practitioners acknowledge that skills transformation is required and are willing to undergo the changes. By providing a glimpse of the main drivers that encourage accounting practitioners to embrace AI, employers, professional bodies and academia can address the main concerns and continue to support the practitioners in adapting their skills.

The rapid growth of the real estate market has led to the appearance of more and more residential areas and large apartment buildings that need to be managed and maintained by a single real estate developer or company. This scientific article details the development of a novel method for inspecting buildings in a semi-automated manner, thereby reducing the time needed to assess the requirements for the maintenance of a building. This paper focuses on the development of an application which has the purpose of detecting imperfections in a range of building sections using a combination of machine learning techniques and 3D scanning methodologies. This research focuses on the design and development of a machine learning-based application that utilizes the Python programming language and the PyTorch library; it builds on the team′s previous study, in which they investigated the possibility of applying their expertise in creating construction-related applications for real-life situations. Using the Zed camera system, real-life pictures of various building components were used, along with stock images when needed, to train an artificial intelligence model that could identify surface damage or defects such as cracks and differentiate between naturally occurring elements such as shadows or stains. One of the goals is to develop an application that can identify defects in real time while using readily available tools in order to ensure a practical and affordable solution. The findings of this study have the potential to greatly enhance the availability of defect detection procedures in the construction sector, which will result in better building maintenance and structural integrity.

This paper describes the implementation of a solution for detecting the machining defects from an engine block, in the piston chamber. The solution was developed for an automotive manufacturer and the main goal of the implementation is the replacement of the visual inspection performed by a human operator with a computer vision application. We started by exploring different machine vision applications used in the manufacturing environment for several types of operations, and how machine learning is being used in robotic industrial applications. The solution implementation is re-using hardware that is already available at the manufacturing plant and decommissioned from another system. The re-used components are the cameras, the IO (Input/Output) Ethernet module, sensors, cables, and other accessories. The hardware will be used in the acquisition of the images, and for processing, a new system will be implemented with a human–machine interface, user controls, and communication with the main production line. Main results and conclusions highlight the efficiency of the CCD (charged-coupled device) sensors in the manufacturing environment and the robustness of the machine learning algorithms (convolutional neural networks) implemented in computer vision applications (thresholding and regions of interest).

The paper aims to study the applicability and limitations of the solution resulting from a design process for an intelligent system supporting people with special needs who are not physically able to control a wheelchair using classical systems. The intelligent system uses information from smart sensors and offers a control system that replaces the use of a joystick. The necessary movements of the chair in the environment can be determined by an intelligent vision system analyzing the direction of the patient’s gaze and point of view, as well as the actions of the head. In this approach, an important task is to detect the destination target in the 3D workspace. This solution has been evaluated, outdoor and indoor, under different lighting conditions. In order to design the intelligent wheelchair, and because sometimes people with special needs also have specific problems with their optical system (e.g., strabismus, Nystagmus) the system was tested on different subjects, some of them wearing eyeglasses. During the design process of the intelligent system, all the tests involving human subjects were performed in accordance with specific rules of medical security and ethics. In this sense, the process was supervised by a company specialized in health activities that involve people with special needs. The main results and findings are as follows: validation of the proposed solution for all indoor lightning conditions; methodology to create personal profiles, used to improve the HMI efficiency and to adapt it to each subject needs; a primary evaluation and validation for the use of personal profiles in real life, indoor conditions. The conclusion is that the proposed solution can be used for persons who are not physically able to control a wheelchair using classical systems, having with minor vision deficiencies or major vision impairment affecting one of the eyes.

Autonomous legged navigation in unstructured environments is still an open problem which requires the ability of an intelligent agent to detect and react to potential obstacles found in its area. These obstacles may range from vehicles, pedestrians, or immovable objects in a structured environment, like in highway or city navigation, to unpredictable static and dynamic obstacles in the case of navigating in an unstructured environment, such as a forest road. The latter scenario is usually more difficult to handle, due to the higher unpredictability. In this paper, we propose a vision dynamics approach to the path planning and navigation problem for a quadruped robot, which navigates in an unstructured environment, more specifically on a forest road. Our vision dynamics approach is based on a recurrent neural network that uses an RGB-D sensor as its source of data, constructing sequences of previous depth sensor observations and predicting future observations over a finite time span. We compare our approach with other state-of-the-art methods in obstacle-driven path planning algorithms and perform ablation studies to analyze the impact of architectural changes to our model components, demonstrating that our approach achieves superior performance in terms of successfully generating collision-free trajectories for the intelligent agent.