Sisteme Expert in Contabilitate

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Titlul cartii: Artificial Intelligence and Soft Computing: Behavioral and Cognitive Modeling of the Human Brain
Autor: Konar, Amit; Ed. CRC Press LLC, 2000 N.W. Corporate Blvd., Boca Raton, Florida 33431 ISBN: 0-8493-1385-6
The book, to the best of the author's knowledge, is theo firet text of its kind that presents both the traditional and the modern aspects of 'AI and Soft Computing' in a clear, insightful and highly comprehensive writing style. It provides an in-depth analysis of the mathematical models and algorithms, and demonstrates their applications in real world problems of significant complexity.
Amit Konar is a Reader in the Department of Electronics and Telecommunication Engineering, Jadavpur University, Calcutta. He received a Ph.D. (Engineering) degree in Artificial Intelligence from the same university in 1994 and has been teaching the subject of Artificial Intelligence 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. He has published more than 60 papers in international journals and conferences Dr. Konar is a recipient of the 1997 Young Scientist Award, offered by the All India Council for Technical Education (AICTE) for his significant contributions in Artificial Intelligence and Soft Computing.
The book covers 24 chapters altogether. It starts with the behavioral perspective of the 'human cognition' and covers in detail the tools and techniques required for its intelligent realization on machines. The classical chapters on search, symbolic logic, planning and machine learning have been covered in sufficient details, including the latest research in the subject. The modern aspects of soft computing have been introduced from the first principles and discussed in a semi-informal manner, so that a beginner of the subject is able to grasp it with minimal effort. Besides soft computing, the other leading aspects of current AI research covered in the book include nonmonotonic and spatio-temporal reasoning, knowledge acquisition, verification, validation and maintenance issues, realization of cognition on machines and the architecture of AI machines. The book ends with two case studies: one on 'criminal investigation' and the other on 'navigational planning of robots, ' where the main emphasis is given on the realization of intelligent systems using the methodologies covered in the book. The book requires no mathematical prerequisites beyond the high school algebra and elementary differential calculus; The book, though meant for two semester courses of computer science, will be equally useful to readers of other engineering disciplines and psychology as well as for its diverse contents, clear presentation and minimum prerequisite requirements.
In order to make the students aware of the applied side of the subject, the book includes a few homework problems, selected from a wide range of topics. The problems supplied, in general, are of three types: i) numerical, ii) reflexive and iii) provocative. With adequate hintssupplied with the problems, the students will be able to solve most problems themselves.
The book is unique for its diversity in contents, clarity and precision of presentation and the overall completeness of its chapters.
Recenzat de: Murariu G.Marius Gabriel
The architecture of expert accounting systems is characterized by the connection between the elements that form an expert system (knowledge base, engine inferente, interface dialog, the expression of knowledge, the explanation) and its connections with the external environment.
Expert accounting system, knowledge base, inference engine, explanation module, knowledge acquisition module, interface dialog
Teoria sistemelor expert, vazute ca mecanisme de captare si conservare a cunostiintelor, introduce o serie de principii arhitecturale specifice acestui tip de inteligenta artificiala. Din punct de vedere al tehnologiilor informationale un sistem expert este un program care permite separarea cunostitelor declarative (ce formeaza baza de cunostinte) de cunostiintele procedurale (folosite de motorul de inferente).Principiul decurge din unele experimente, efectuate pe la inceputul anilor 1970 si care propun reproducerea rationamentului uman sub forma unui algoritm de inlantuire a unor reguli logice, definite in termenii calcului propozitional (reguli de productie).
2.Componentele de baza a unui sistem expert in contabilitate cuprinde:
Baza de cunostiinte, in care sunt stocate toate cunostintele specifice unui domeniu aplicativ si care trebuie sa suporte cu usurinta adaugarea , modificarea si stergerea cunostintelor;
Motorul de inferente, program ce contine cunoasterea procedurala si care trebuie sa asigure o exploatare eficienta a bazei de cunostinte:
Interfata de dialog cu utilizatorii, care dispune de un limbaj de exprimare a cunoasterii achizitionat de la expertii umani.
Pe langa aceste trei componente de baza un sistem expert mai poate avea alte doua componente suplimentare, si anume:
Modul explicativ are rolul de a explica utilizatorilor atat cunoasterea de care dispune sistemul, cat si procesul de rationament pe care il desfasoara sau solutiile obtinute in sesiunile de consultare. Explicatiile intr-un astfel de sistem, atunci cand sunt proiectate corespunzator, imbunatatesc modul in care utilizatorul percepe si accepta sistemul.
3. Procese ce caracterizeaza arhitectura unui sistem expert
Arhitectura si functionabilitatea unui sistem expert sunt caracterizate, in principal de trei procese esentiale: achizitionarea cunostintelor, reprezentarea cunostintelor si prelucrarea cunostintelor, la care se mai poate adauga procesul de utilizare a cunostintelor. 
1. Achizitionarea cunostintelor este definit din punct de vedere al arhitecturii sistemelor expert ca procesul prin care se realizeaza extragerea de la experti a cunoasterii impreuna cu metodele utilizate de acestia la rezolvarea problemelor. Acest process este realizat cu ajutorul modulului de achizitionare a cunoasterii si are ca scop principal construirea unei baze de cunostiinte.
Construirea bazei de cunostiinte nu este insa posibila decat odata cu parcurgerea celui de-al doilea proces.

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