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Cognitive computing is part of AI and cognitive applications consists of cognitive services, which are building blocks of the cognitive systems. These applications mimic the human brain functions, for example, recognize the speaker, sense the tone of the text. On this paper, we present the similarities of these with human cognitive functions. We establish a framework which gathers cognitive functions into nine intentional processes from the substructures of the human brain. The framework, underpins human cognitive functions, and categorizes cognitive computing functions into the functional hierarchy, through which we present the functional similarities between cognitive service and human cognitive functions to illustrate what kind of functions are cognitive in the computing. The results from the comparison of the functional hierarchy of cognitive functions are consistent with cognitive computing literature. Thus, the functional hierarchy allows us to find the type of cognition and reach the comparability between the applications.

This pragmatic research paper aims to unravel the smart vision-based method (SVBM), an AI program to correlate the computer vision (recorded and live videos using mobile and embedded cameras) that aids in manual lifting human pose deduction, analysis and training in the construction sector.

Using a pragmatic approach combined with the literature review, this study discusses the SVBM. The research method includes a literature review followed by a pragmatic approach and lab validation of the acquired data. Adopting the practical approach, the authors of this article developed an SVBM, an AI program to correlate computer vision (recorded and live videos using mobile and embedded cameras).

Results show that SVBM observes the relevant events without additional attachments to the human body and compares them with the standard axis to identify abnormal postures using mobile and other cameras. Angles of critical nodal points are projected through human pose detection and calculating body part movement angles using a novel software program and mobile application. The SVBM demonstrates its ability to data capture and analysis in real-time and offline using videos recorded earlier and is validated for program coding and results repeatability.

Literature review methodology limitations include not keeping in phase with the most updated field knowledge. This limitation is offset by choosing the range for literature review within the last two decades. This literature review may not have captured all published articles because the restriction of database access and search was based only on English. Also, the authors may have omitted fruitful articles hiding in a less popular journal. These limitations are acknowledged. The critical limitation is that the trust, privacy and psychological issues are not addressed in SVBM, which is recognised. However, the benefits of SVBM naturally offset this limitation to being adopted practically.

The theoretical and practical implications include customised and individualistic prediction and preventing most posture-related hazardous behaviours before a critical injury happens. The theoretical implications include mimicking the human pose and lab-based analysis without attaching sensors that naturally alter the working poses. SVBM would help researchers develop more accurate data and theoretical models close to actuals.

By using SVBM, the possibility of early deduction and prevention of musculoskeletal disorders is high; the social implications include the benefits of being a healthier society and health concerned construction sector.

Human pose detection, especially joint angle calculation in a work environment, is crucial to early deduction of muscoloskeletal disorders. Conventional digital technology-based methods to detect pose flaws focus on location information from wearables and laboratory-controlled motion sensors. For the first time, this paper presents novel computer vision (recorded and live videos using mobile and embedded cameras) and digital image-related deep learning methods without attachment to the human body for manual handling pose deduction and analysis of angles, neckline and torso line in an actual construction work environment.

Although the industrial application of drones is increasing quickly, there is a scarcity of applications in manufacturing. The purpose of this paper is to explore current and potential applications of drones in manufacturing, examine the opportunities and challenges involved and propose a research agenda.

The paper reports the result of an extensive qualitative investigation into an emerging phenomenon. The authors build on the literature on advanced manufacturing technologies. Data collected through in-depth interviews with 66 drone experts from 56 drone vendors and related services are analyzed using an inductive research design.

Drones represent a promising AMT that is expected to be used in several applications in manufacturing in the next few years. This paper proposes a typology of drone applications in manufacturing, explains opportunities and challenges involved and develops a research agenda. The typology categorizes four types of applications based on the drones’ capabilities to “see,” “sense,” “move” and “transform.”

The proposed research agenda offers a guide for future research on drones in manufacturing. There are many research opportunities in the domains of industrial engineering, technology development and behavioral operations.

Guidance on current and promising potentials of drones in manufacturing is provided to practitioners. Particularly interesting applications are those that help manufacturers “see” and “sense” data in their factories. Applications that “move” or “transform” objects are scarcer, and they make sense only in special cases in very large manufacturing facilities.

The application of drones in manufacturing is in its infancy, but is foreseen to grow rapidly over the next decade. This paper presents the first academically rigorous analysis of potential applications of drones in manufacturing. An original and theory-informed typology for drone applications is a timely contribution to the nascent literature. The research agenda presented assists the establishment of a new stream of literature on drones in manufacturing.

Accounting information systems are mainly rule-based, and data are usually available and well-structured. However, many accounting systems are yet to catch up with current technological developments. Thus, artificial intelligence (AI) in financial accounting is often applied only in pilot projects. Using AI-based forecasts in accounting enables proactive management and detailed analysis. However, thus far, there is little knowledge about which prediction models have already been evaluated for accounting problems. Given this lack of research, our study aims to summarize existing findings on how AI is used for forecasting purposes in financial accounting. Therefore, the authors aim to provide a comprehensive overview and agenda for future researchers to gain more generalizable knowledge.

The authors identify existing research on AI-based forecasting in financial accounting by conducting a systematic literature review. For this purpose, the authors used Scopus and Web of Science as scientific databases. The data collection resulted in a final sample size of 47 studies. These studies were analyzed regarding their forecasting purpose, sample size, period and applied machine learning algorithms.

The authors identified three application areas and presented details regarding the accuracy and AI methods used. Our findings show that sociotechnical and generalizable knowledge is still missing. Therefore, the authors also develop an open research agenda that future researchers can address to enable the more frequent and efficient use of AI-based forecasts in financial accounting.

Owing to the rapid development of AI algorithms, our results can only provide an overview of the current state of research. Therefore, it is likely that new AI algorithms will be applied, which have not yet been covered in existing research. However, interested researchers can use our findings and future research agenda to develop this field further.

Given the high relevance of AI in financial accounting, our results have several implications and potential benefits for practitioners. First, the authors provide an overview of AI algorithms used in different accounting use cases. Based on this overview, companies can evaluate the AI algorithms that are most suitable for their practical needs. Second, practitioners can use our results as a benchmark of what prediction accuracy is achievable and should strive for. Finally, our study identified several blind spots in the research, such as ensuring employee acceptance of machine learning algorithms in companies. However, companies should consider this to implement AI in financial accounting successfully.

To the best of our knowledge, no study has yet been conducted that provided a comprehensive overview of AI-based forecasting in financial accounting. Given the high potential of AI in accounting, the authors aimed to bridge this research gap. Moreover, our cross-application view provides general insights into the superiority of specific algorithms.

As occupational therapists embrace evidence-informed and occupation-centred practice, the use of standardised visual perceptual tests remains a strong feature of typical paediatric practice. Yet, the research evidence for the use of such tools is inconclusive at best. This study compared the results of the Test of Visual Perceptual Skills (TVPS) with a checklist of reported functional difficulties in 30 children attending occupational therapy. The purpose of this paper was to determine the usefulness of visual perceptual testing in relation to occupation-centred practice.

A descriptive correlational study design was used. Participants were 30 primary school-age children who were on a paediatric occupational therapy caseload. An additional 30 typically developing children participated in the development of the checklist.

Correlations were found between reported functional visual skill difficulties and two subtests of the TVPS (visual memory and visual discrimination). No correlation was found between the reported functional difficulties and any of the other five subtests of the TVPS or the total score.

Results highlight the weak relationship that existed in this study between standardised measures of visual perception, as measured by the TVPS, and functional difficulties. Therapists are cautioned to explore both the evidence base for continued use of standardised visual perceptual measures to inform occupation-centred practice and the need to embrace a more comprehensive person-centred approach to visual perceptual assessment.