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- All Subjects: Sustainability
The next question: What do these changes in the roles and responsibilities look like for the auditors of the future? Cognitive technology will assuredly present new issues for which humans will have to find solutions.
• How will humans be able to test the accuracy and completeness of the decisions derived by cognitive systems?
• If cognitive computing systems rely on supervised learning, what is the most effective way to train systems?
• How will cognitive computing fair in an industry that experiences ever-changing industry regulations?
• Will cognitive technology enhance the quality of audits?
In order to answer these questions and many more, I plan on examining how cognitive technologies evolved into their use today. Based on this historic trajectory, stakeholder interviews, and industry research, I will forecast what auditing jobs may look like in the near future taking into account rapid advances in cognitive computing.
The conclusions forecast a future in auditing that is much more accurate, timely, and pleasant. Cognitive technologies allow auditors to test entire populations of transactions, to tackle audit issues on a more continuous basis, to alleviate the overload of work that occurs after fiscal year-end, and to focus on client interaction.
Brundtland’s definition of sustainability is the ability to “meet the needs of the present without compromising the ability of future generations to meet their needs” (IISD, 2021). But what if there are no future generations? Social sustainability, the sector of sustainability that foregrounds the well-being and livelihoods of people (and thereby continuation of humanity), is included in definitions within the sustainability field, but less developed in sustainability practice. In an effort to bridge this gap of knowledge, 14 U.S. cities and over 100 sustainability policies were analyzed for their social sustainability performance. An eight-item analytical framework that deals with differing areas of social equity guided the analysis. Results found that most cities’ sustainability departments fell short of truly addressing social sustainability concerns. Out of the eight items, the most frequently addressed were housing security and racial and gender equality whereas few, if any, cities addressed the more specific social concerns of immigration, technology and media, or arts/cultural preservation. Future research is recommended to gain a better understanding of the ways existing cities can improve in this area.
Waste pickers are the victims of harsh economic and social factors that have hurt many developing countries and billions of people around the world. Due to the rise of industrialization since the 19th century, waste and disposable resources have been discarded around the world to provide more resources, products, and services to wealthy countries. This has put developing countries in a precarious position where people have had very few economic opportunities besides taking on the role of waste pickers, who not only face physical health consequences due to the work they do but also face exclusion from society due to the negative views of waste pickers. Many people view waste pickers as scavengers and people who survive off of doing dirty work, which creates tensions between waste pickers and others in society. This even leads to many countries outlawing waste picking and has led to the brutal treatment of waste pickers throughout the world and has even led to thousands of waste pickers being killed by anti-waste picker groups and law enforcement organizations in many countries. <br/> Waste pickers are often at the bottom of supply-chains as they take resources that have been used and discarded, and provide them to recyclers, waste management organizations, and others who are able to turn these resources into usable materials again. Waste pickers do not have many opportunities to rise above the situation they are in as waste picking has become the only option for many people who need to provide for themselves and their families. They are not compensated very well for the work they do, which also contributes to the situation where waste pickers are forced into a position of severe health risks, backlash from society and governments, not being able to seek better opportunities due to a lack of earning potential, and not being connected with end-users. Now is the time to create new business models that solve these large problems in our global society and create a sustainable way to ensure that waste pickers are treated properly around the world.
As temperatures increase across the United States, some populations are more at risk for heat-related death and illness than others. One of these at-risk demographics is mobile home and trailer park inhabitants, who are disproportionately represented among indoor heat-related deaths (Solís, “Heat, Health”). In this paper, we outline a cost-benefit analysis that was used to calculate the net present economic value of projects related to reducing heat burden on mobile home owners and parks in Maricopa County. We use this model to assess solutions developed by student teams under the Knowledge Exchange for Resilience’s Summer Heat Resilience Challenge. We find that one of the seven solutions has a positive net present value (NPV) even in the lowest effectiveness (10%), while three more solutions have a positive NPV in the mid-level (50%) effectiveness scenario, showcasing their economic viability.