Beyond Speculative Ethics in HRI? Ethical Considerations and the Relation to Empirical Data

We discuss the difference between understanding robot ethics as something that is grounded in philosophical ideas about a potential future design, and understanding robot ethics as something that is grounded in empirical data. We argue, that understanding “robots” as a relatively homogenous group of designs for which we can formulate general ethics may lead to a foresight of future robot designs that includes ideas and concerns that are not feasible or realistic. Our aim is to exemplify a complementing perspective, by shedding light on two different robotic designs. We discuss their relation to specific use practices and user experiences, and provide some early ethical reflections and design concerns

A Practical Guide to Surface Kinetic Monte Carlo Simulations

This review article is intended as a practical guide for newcomers to the field of kinetic Monte Carlo (KMC) simulations, and specifically to lattice KMC simulations as prevalently used for surface and interface applications. We will provide worked out examples using the kmos code, where we highlight the central approximations made in implementing a KMC model as well as possible pitfalls. This includes the mapping of the problem onto a lattice and the derivation of rate constant expressions for various elementary processes. Example KMC models will be presented within the application areas surface diffusion, crystal growth and heterogeneous catalysis, covering both transient and steady-state kinetics as well as the preparation of various initial states of the system. We highlight the sensitivity of KMC models to the elementary processes included, as well as to possible errors in the rate constants. For catalysis models in particular, a recurrent challenge is the occurrence of processes at very different timescales, e.g. fast diffusion processes and slow chemical reactions. We demonstrate how to overcome this timescale disparity problem using recently developed acceleration algorithms. Finally, we will discuss how to account for lateral interactions between the species adsorbed to the lattice, which can play an important role in all application areas covered here.Comment: This document is the final Author's version of a manuscript that has been peer reviewed and accepted for publication in Frontiers in Chemistry. To access the final edited and published work see https://www.frontiersin.org/articles/10.3389/fchem.2019.00202/abstrac

Overlapped Speech Detection in Multi-Party Meetings

Detection of simultaneous speech in meeting recordings is a difficult problem due both to the complexity of the meeting itself and the environment surrounding it. The system proposes the use of gammatone-like spectrogram-based linear predictor coefficients on distant microphone channel data for overlap detection functions. The framework utilized the Augmented Multiparty Interaction (AMI) conference corpus to assess model performance. The proposed system offers enhancements over base line feature set models for classification

Determinan Perencanaan Pajak Perusahaan Pertambangan di Indonesia

This research aims to determine the effect of corporate governance as measured by institutional ownership, the proportion of independent commissioners, audit committee, and board of director also solvability, profitability, company size, growth opportunity, and capital intensity ratio on tax planning. The population in this research were all mining companies listed on Indonesia stock exchange for the 2015-2018 with the sampling technique used was purposive sampling. This type of research was causal associative, with data analysis method, namely confirmatory factor analysis and then continued with multiple regression analysis. The result of the factor test indicate that the audit committee is not a determinant of tax planning. Based on the results of regression analysis shows that simultaneously, institutional ownership, the proportion of independent commissioners, board of directors, solvency, profitability, company size, growth opportunity, and capital intensity ratio have an effect on tax planning. While partially, the results of the study indicate that institutional ownership, profitability, growth opportunity, and capital intensity ratio can be determinants that affect corporate tax planning. Meanwhile, the proportion of independent commissioners, board of directors, solvency, and company size partially not influence the company to do the tax planning. From results of this research, the government is expected will pay more attention to the grey area that can be used by companies as a gap to reduce tax payments which results in reduced state revenues

PENGARUH PELATIHAN TERHADAP PENGETAHUAN TENTANG PERPAJAKAN

Pengetahuan perpajakan adalah hal yang sangat penting bagi seorang karyawan yang bekerja di bidang akuntansi. Ketidakpahaman seorang karyawan yang bekerja di perusahaan tentang jenis, tarif pajak sesuai ketentuan perpajakan yang berlaku akan berakibat besar pada kesalahan pembayaran pajak perusahaan, dan akan berdampak buruk pada kinerja keuangan sebuah perusahaan. Untuk meningkatkan pemahaman karyawan, maka perlu untuk diberikannya pelatihan perpajakan di perusahaan. Namun, untuk mengukur terjadinya keberhasilan dari sebuah pelatihan perlu dilihat perubahan yang terjadi setelah dilakukannya sebuah pelatihan. Untuk itu, tujuan dari penelitian ini adalah untuk melihat perbedaan pengetahuan karyawan setelah dilakukannya pelatihan perpajakan tentang pemahaman perpajakan khususnya yang diatur dalam PMK No. 141/PMK.03/2015. Metode analisis dalam penelitian ini menggunakan wilcoxon test. Hasil dari penelitian ini diperoleh bahwa terjadi peningkatan pengetahuan antara sebelum dan setelah dilakukannya pelatihan perpajakan baik dari sisi pemahaman umum, jenis pajak maupun tarif pajak yang dijelaskan dalam pelatihan

PENGARUH PELATIHAN TERHADAP PENGETAHUAN TENTANG PERPAJAKAN

Pengetahuan perpajakan adalah hal yang sangat penting bagi seorang karyawan yang bekerja di bidang akuntansi. Ketidakpahaman seorang karyawan yang bekerja di perusahaan tentang jenis, tarif pajak sesuai ketentuan perpajakan yang berlaku akan berakibat besar pada kesalahan pembayaran pajak perusahaan, dan akan berdampak buruk pada kinerja keuangan sebuah perusahaan. Untuk meningkatkan pemahaman karyawan, maka perlu untuk diberikannya pelatihan perpajakan di perusahaan. Namun, untuk mengukur terjadinya keberhasilan dari sebuah pelatihan perlu dilihat perubahan yang terjadi setelah dilakukannya sebuah pelatihan. Untuk itu, tujuan dari penelitian ini adalah untuk melihat perbedaan pengetahuan karyawan setelah dilakukannya pelatihan perpajakan tentang pemahaman perpajakan khususnya yang diatur dalam PMK No. 141/PMK.03/2015. Metode analisis dalam penelitian ini menggunakan wilcoxon test. Hasil dari penelitian ini diperoleh bahwa terjadi peningkatan pengetahuan antara sebelum dan setelah dilakukannya pelatihan perpajakan baik dari sisi pemahaman umum, jenis pajak maupun tarif pajak yang dijelaskan dalam pelatihan

Clasificación y definición en el método platónico de la división

El método platónico de la diaíresis o división es un procedimiento destinado a establecer la definición correcta por medio de una clasificación de especies. Así lo entendió también Aristóteles, más allá de sus críticas al efectivo rendimiento .del método en su uso por Platón; criticas según las cuales la división del género, por la que se pretendería hallar la forma correspondiente a un individuo y bajo la cual éste debe subsumirse, no procede demostrativamente en la atribución al sujeto de una de las diferencias especificas en que el género inicial resultó dividido

Structure and stability of small H clusters on graphene

The structure and stability of small hydrogen clusters adsorbed on graphene is studied by means of Density Functional Theory (DFT) calculations. Clusters containing up to six H atoms are investigated systematically -- the clusters having either all H atoms on one side of the graphene sheet (\textit{cis}-clusters) or having the H atoms on both sides in an alternating manner (\textit{trans}-cluster). The most stable cis-clusters found have H atoms in ortho- and para-positions with respect to each other (two H's on neighboring or diagonally opposite carbon positions within one carbon hexagon) while the most stable trans-clusters found have H atoms in ortho-trans-positions with respect to each other (two H's on neighboring carbon positions, but on opposite sides of the graphene). Very stable trans-clusters with 13-22 H atoms were identified by optimizing the number of H atoms in ortho-trans-positions and thereby the number of closed, H-covered carbon hexagons. For the cis-clusters, the associative H$_2$ desorption was investigated. Generally, the desorption with the lowest activation energy proceeds via para-cis-dimer states, i.e.\ involving somewhere in the H clusters two H atoms that are positioned on opposite sites within one carbon hexagon. H$_2$ desorption from clusters lacking such H pairs is calculated to occur via hydrogen diffusion causing the formation of para-cis-dimer states. Studying the diffusion events showed a strong dependence of the diffusion energy barriers on the reaction energies and a general odd-even dependence on the number of H atoms in the cis-clusters.Comment: 11 pages, 11 figures, to appear in Phys. Rev.