72 résultats
pour « ai »
"This study proposes a comprehensive method (with representative AI-Technologies as a data basis) for the structured and targeted categorization and classification of AI under the risk-based audit approach. Initial feedback received by AI-Experts regarding the design and development of the artifact is collected. With the developed method, the study contributes to the descriptive and prescriptive knowledge base regarding the categorization and classification of AI within the auditing and accounting profession."
"... the AI Act risks delivering insufficient levels of both product safety or fundamental rights protection."
"... if enacted as foreseen, AI liability in the EU will primarily rest on disclosure of evidence mechanisms and a set of narrowly defined presumptions concerning fault, defectiveness and causality."
"As often in new regulatory domains, there is a tendency both of re-inventing the wheel – by disregarding insights from neighboring policy domains (e.g. nano-technology or aviation) – and of creating silos of research – by failing to link up and systematize existing accounts in a wider context of regulatory scholarship."
"The article addresses challenges for adequate risk regulation that arise primarily from the specific type of risks involved, i.e. risks to the protection of fundamental rights and fundamental societal values. They result mainly from the normative ambiguity of the fundamental rights and societal values in interpreting, specifying or operationalising them for risk assessments."
"This paper reviews the use of AI in the ESG field: textual analysis to measure firms’ ESG incidents or verify the credibility of companies’ concrete commitments, satellite and sensor data to analyse companies’ environmental impact or estimate physical risk exposures, machine learning to fill missing corporate data (GHG emissions etc.)."
"We argue that datafication of insurer processes may fuel excessive data collection in the context of insurance contracts, generating a substantial risk of harm to consumers, especially in terms of discrimination, exclusion, and unaffordability of insurance. "
"After shortly summarising the origin, context and main characteristics of the prospective regulation, this article explores whether the ‘Brussels Effect’ will manifest in ground-breaking AI regulation, or whether the Union and its Member States run the risk of hastily adopting an incapable legal framework for a technology whose effects on society are still insufficiently understood."
"This paper first reports on proposed and enacted transatlantic AI or algorithmic audit provisions. It then draws on the technical, legal, and sociotechnical literature to address the who, what, why, and how of algorithmic audits, contributing to the literature advancing algorithmic governance."
"... we contribute both empirically and conceptually to a better understanding of the nexus of AI and regulation and the underlying normative decisions. A comparison of the scientific proposals with the proposed European AI regulation illustrates the specific approach of the regulation, its strengths and weaknesses."