The use of Al may give rise to substantial benefits but also significant risks for revenue authorities.This paper provides a brief outline of the perceived strengths and weaknesses of Al and potential use of Al in tax...The use of Al may give rise to substantial benefits but also significant risks for revenue authorities.This paper provides a brief outline of the perceived strengths and weaknesses of Al and potential use of Al in tax administration.These include the use of Al in risk assessment such as the selection of taxpayers for review or audit,the detection of fraud,nearest neighbour guidance,predictive analysis,anticipating changes in behaviours,improving revenue authorities'internal efficiency including transfer pricing benchmarking,and providing support and guidance to taxpayers through chatbots.Revenue authorities are strong candidates for the use of Al given that data is central to what they do.The paper postulates more than 20principles which could form the basis of an ethical framework for revenue authorities including policies on transparency,communication,traceability,explainability,human supervision,processes for the rectification of errors,data protection,privacy and cyber-security.We believe that the adoption of these policies will reduce risks to revenue authorities and build trust in tax systems.We also believe that sharing best practices amongst revenue authorities should be a clear BRITACOM initiative consistent with its aims and objectives.展开更多
The integration of Artificial Intelligence(AI)into healthcare research promises unprecedented advancements in medical diagnostics,treatment personalization,and patient care management.However,these innovations also br...The integration of Artificial Intelligence(AI)into healthcare research promises unprecedented advancements in medical diagnostics,treatment personalization,and patient care management.However,these innovations also bring forth significant ethical challenges that must be addressed to maintain public trust,ensure patient safety,and uphold data integrity.This article sets out to introduce a detailed framework designed to steer governance and offer a systematic method for assuring that AI applications in healthcare research are developed and executed with integrity and adherence to medical research ethics.展开更多
Synthetic biology is an emerging multidisciplinary field that aims to design and construct new biological systems not found in nature.Whereas synthetic biology may yield tremendous benefits,it may also pose substantia...Synthetic biology is an emerging multidisciplinary field that aims to design and construct new biological systems not found in nature.Whereas synthetic biology may yield tremendous benefits,it may also pose substantial risks to human health and the environment that must be addressed.In this paper,we examined the environmental risks associated with synthetic biology,including changes to or depletion of the environment,competition with native species,horizontal gene transfer,pathogenicity or toxicity,bioterrorism,and laboratory biosecurity.We highlight three approaches for assessing environmental risks in synthetic biology:solution-focused risk assessment,Bayesian networks,and network of networks for sustainable capacity building.An ethical governance framework is proposed to facilitate innovation while minimising risks.This framework emphasises the precautionary principle and balancing stakeholder interests prior to project development and commercialisation.Overall,we underscore the importance and urgency of assessing and managing the environmental risks of synthetic biology to ensure its safe and ethical development and application.展开更多
文摘The use of Al may give rise to substantial benefits but also significant risks for revenue authorities.This paper provides a brief outline of the perceived strengths and weaknesses of Al and potential use of Al in tax administration.These include the use of Al in risk assessment such as the selection of taxpayers for review or audit,the detection of fraud,nearest neighbour guidance,predictive analysis,anticipating changes in behaviours,improving revenue authorities'internal efficiency including transfer pricing benchmarking,and providing support and guidance to taxpayers through chatbots.Revenue authorities are strong candidates for the use of Al given that data is central to what they do.The paper postulates more than 20principles which could form the basis of an ethical framework for revenue authorities including policies on transparency,communication,traceability,explainability,human supervision,processes for the rectification of errors,data protection,privacy and cyber-security.We believe that the adoption of these policies will reduce risks to revenue authorities and build trust in tax systems.We also believe that sharing best practices amongst revenue authorities should be a clear BRITACOM initiative consistent with its aims and objectives.
文摘The integration of Artificial Intelligence(AI)into healthcare research promises unprecedented advancements in medical diagnostics,treatment personalization,and patient care management.However,these innovations also bring forth significant ethical challenges that must be addressed to maintain public trust,ensure patient safety,and uphold data integrity.This article sets out to introduce a detailed framework designed to steer governance and offer a systematic method for assuring that AI applications in healthcare research are developed and executed with integrity and adherence to medical research ethics.
基金supported by the National Key R&D Project of the Ministry of Science and Technology(Research on The Framework of Ethical Governance on Synthetic Biology,2018YFA0902400)and the National Social Science Foundation of China(Research on the Safety and Ethical Issues of Synthetic Biology and Its Countermeasures,18CZX020)。
文摘Synthetic biology is an emerging multidisciplinary field that aims to design and construct new biological systems not found in nature.Whereas synthetic biology may yield tremendous benefits,it may also pose substantial risks to human health and the environment that must be addressed.In this paper,we examined the environmental risks associated with synthetic biology,including changes to or depletion of the environment,competition with native species,horizontal gene transfer,pathogenicity or toxicity,bioterrorism,and laboratory biosecurity.We highlight three approaches for assessing environmental risks in synthetic biology:solution-focused risk assessment,Bayesian networks,and network of networks for sustainable capacity building.An ethical governance framework is proposed to facilitate innovation while minimising risks.This framework emphasises the precautionary principle and balancing stakeholder interests prior to project development and commercialisation.Overall,we underscore the importance and urgency of assessing and managing the environmental risks of synthetic biology to ensure its safe and ethical development and application.
