Blockchain 1.0 and 2.0


Blockchain 1.0 and 2.0




The development of the blockchain technology has brought us ‘smart contract’ as the product of blockchain 2.0. Smart contracts which are operated by the infrustracture of blockchain provide cost and time reduce in legal processes. On the other hand, in frame of current technology smart contracts have some clashes against our current legal regulations. In our opinion, especially the irrevocable record system of blockchain is in contradiction with some principles of Obligation Law and Data Protection Law. Moreover, the definition of cryptocurrencies are immessenly controversial issue among regulatory institutions. In this article, these dilemmas are emphasized with the short definitions of blockchain and smart contracts.

Robots Between Us


Robots Between Us



Robotic Process as known in recent years in the world of automation Automation (RPA) is blowing. Robot technology is preparing to move to a completely different dimension with Artificial Intelligence. Robots are expected to be active in almost all areas of business life, especially in the office.

Artificial intelligence-based robots promise much more in terms of productivity than people will start a new era in business. It is inevitable that the person who has lost his expertise to the robots in the transition period will have to re-train and have new abilities. It feels great that there will be no need for continuous work in a world where the distinction of robots and people who will take on more creative tasks that surpass artificial intelligence (if possible!)

Of course, the reflections of this trend which includes many rhetorical questions along with the subject of ‘creative’ works that we need to learn in Accounting, Tax and Audit sector have reached the dimensions that will satisfy Y-Generation / digital natives. Let’s get to know the metal collars ready to be the biggest supporter of the white collars after the blue-collar co-boots.

Three industrial revolutions are fallen from the sky..

People in the arms of the 4th Industrial Revolution. The quartet of mechanization, serialization, automation and digitalization have already been engraved in the literature as words that describe these phases of revolution. In fact, every change comes with a survival guide .

“It Is Not the Strongest of the Species that Survives But the Most Adaptable” said Charles Darwin. He sealed this universal truth with his signature in 1809. It’s time to inject the first dose into our bodies, as  we will face more change in next 30 years than the past 100 years of change.


With the development of technology, does anyone deny that we are individuals with the idea of ​ doing more with less in many areas? While thousands of tiny orange robots in distribution centers in the United States take packages for storage to Amazon and send them to mail when sales are made, it does not seem unlikely that the answer to the above question will not come out as yes.

The simplest description of artificial intelligence; Add a pinch computer algorithm on the character of human intelligence. A tremendous mix… How does this mechanism work? Don’t go too far. Siri, technolgy in your palm, would comprehend the logic of the idea. Any artificial intelligence, when you ask the question X, will choose the most rational one from the answers given or defined before, and will present it to you. Of course, our subject matter is not just an artificial intelligence that filters information and turns to us. Keep your imagination wide. We’re talking about a mechanical or bot that can store an enormous amount of data anywhere on the Earth, with a probability of almost zero error. Machine learning, Deep Learning and more kinds of technology.

The issue is deep so it’s time to close the brackets and free dive to our main topic, Robots and Processes. First let’s get to know who these robots are. Then let’s devote the last page of our article to RPA fans. Boss, get me a robot! Although it has a symbolic importance in addition to the recent developments, the fact that IBM’s supercomputer Deep Blue defeated Garry Kasparov in 1997 has contributed to the establishment of a relationship of trust and admiration between man and robot. After seeing what these bots were capable of, the market masters, who realized that playing chess or GO, had little impact on the developing economy, quickly turned their eyes to business. In the first place, robots that would be used in simple production and service tasks would be able to undertake much more complex tasks over time, which happened as targeted. Experts predict that by 2025, many office tasks will be carried out by robots. That’s where our story begins. To date, many employees, who have disappeared from the field of business due to automation in developed economies, had to turn to new business lines that emerged through automated processes. However, this group was more concerned with the group that we call blue collar. Nowadays, the creators emphasize that we are in a phase where artificial intelligence intensely exists in white collar jobs. Our office colleagues, referred to as metal collars, are likely to stand up to us, especially in some service areas. If the basic function of your job is to take the number in one Excel cell and move it to another cell and print this process, the robots will knock on your door soon. It is estimated that 50 percent of the current employment in the US will change in the next 20 years with developing robot technologies.

In 2045, half of the workers, civil servants and middle managers will be robots! It may happen even it is aggressive growth target. Let’s remember Hitachi, it has been four years since production managers transferred some of their tasks to ERP software. There are people who empathize with people and behave mercifully. Do you remember the Mechas in the movie of Spielberg Artifical Intelliigence? Hyundai developed wearable robots (exoskeleton) in 2017 and plans to robotize people, at least in logistics and loading areas, instead of hiring robot workers. Thus, many people will be able to continue working in factories without being unemployed. But there is a bitter truth that human evolution is progressing more slowly than machines. Considering that the performance of the processor doubles every 2 years under Moore’s law, the sentiment that we will fall back in this marathon is strong. On the other hand, the world’s most powerful and valuable resource is intelligence. Human intelligence is the only example that has the ability to imagine, design and implement in all forms of intelligence. That is why I think that the human touch at certain points will never lose its value. Although most of the artificial intelligence produced in Silicon Valley and other technology centers has a cottony feeling that most people focus on developing their talents, rather than replacing them, there is only one reality for our geography. We urgently need to move from digital immigration to digital lover.… Neither Hawking’s concern for human catastrophe nor Musk’s universal income utopia. There is only one magic phrase in the box at the end of the labyrinth: “There is no escape from the smart future”. We didn’t run.

RPA cinema proudly presents you here.

Our digital angels: “Stella Spencer, Sue, Suzy, Sunny”

Hi Spencer, can you tell the Deloitte Times readers about yourself?

In November 2018, I was coded in Deloitte Istanbul office. I’m an RPA Bot. I work as a digital accountant at Deloitte BPS with my four other bot friends.

RPA? What is this RPA? What does it mean to be a bot?

TR / Robotic Process Automation is a software technology that can simulate any process a person makes on a computer. I am software robot or bot, imitating an employee, logging into applications, entering data, completing tasks, and calculating. I’m a metal collar. I have the ability to do all the algorithmic work that the white collar can do. I am able to finish boring and repetitive jobs in 1/10 of a the white collar employee’s time and I can work 7/24 since I am a robot. A virtual ROBOT!

A traditional IT automation can do what it says, what is your difference?

I’m not part of the IT infrastructure. What distinguishes me from traditional IT automation is my ability to be aware of changing conditions, exceptions and to adapt new situations quickly. I am able to be Re-coded, designed, integrated into to the systems easily. I can work 24/7 without getting tired, taking a break, getting tired of it. For example; my job description is to make all declarations and notifications with automatic and multi-thinking systems among applications. It is my job to fill out the tax declarations from the BDP interface and send them to the relevant teams for approval by obtaining PDFs through the online system of revenue administration. Classic automation perceives a missing taxpayer data as an exception and passes it back to the personnel. I can do my own work. I integrate the relevant source system, I can add the missing data to the relevant place without the need for human intervention. I have the ability to correct myself. Sue automatically makes the job exits and entrances from SSI system. She do not need to ask the SSI passwords of the companies to anyone. When Sue is triggered by the task, she is able to find and use relevant register and password records.

It is impressive! What is the cost of a tailor sewing his own tear? I guess you have a cool salary scale, right? Do you take overtime?

My license fee is my bare salary. In the medium term, I would say I cost less than a full-time wage employer of the company. Besides, I work 24/7 and I don’t receive any overtime fee. According to statistics, there is a benefit ratio like 1 robot / 4 full staff.

Cost benefit is indisputable, so why should they prefer to hire you? Does the RPA realm have rules like the famous 3 robot rules?

First of all, it is very important that the businesses that will prefer me are homogeneous in their way of doing business. Our first ultrasound before our birth is the “Proof of Concept” certificate. If you have a frequent, repetitive, rule-based business and a standardized ecosystem, our POC values ​​will be high.So, it means we are ready for delivery. If you have an inventory that the rules change very often or inventory can not be converted to digital or difficult to get digital data, you should not rush for us since there are gaps and non-homogeneous agents in your processes. It is the healthiest way to advance with a full RPA project after the completion of improvement of the existing processes .

Let us come to the answer to the question why you should choose us. According to the RPA constitution, we have 7 golden rules that describe our purpose of existence.

  • Better quality services: fewer errors and better service.
  • Better compliance: Business processes are shaped in accordance with existing regulations and standards.
  • Increased speed: Due to the reduction in processing time of robots, tasks are completed at speeds never experienced before.
  • Increased agility: Ability to adapt to new or changing process rules with reduced load.
  • Comprehensive analysis: Improved efficiency by digitizing and auditing process data.
  • Reduced costs: Manual or repetitive jobs are automated by RPA software. Allows competitive pricing.
  • Employee experience: More interesting and less ordinary, less manual work, high employee productivity.

Very good wishes, but were you able to have desired outcome in real life?

Perfectly… All declaration processes are designed to be lawful, with minimum error and zero error margins, and the processes are managed successfully. We have managed to cure the digital hunchback of accounting and tax in terms of documentation and record management. The homogeneity of the work patterns reached 100%. Automatic approvals, rejections came out of the individual monopoly. Transparency, system logs, information privacy, separation of tasks principle is experiencing the golden age. The working hours and the expenses of the working hours during the declaration periods were automatically eliminated. Our digital literacy rate increade to 100%. We have very good deal with digital collars and digital natives. The countdown has already begun for new processes.

Last word, what can you say for the future tax world?

Short and concise … Technology is the main force that allows time to flow, and those who own it now and in the future, will be the winning party as in the past.







Recent Technologies and Immigrants/Refugees


Recent Technologies and Immigrants/Refugees




This post is on the politics of technology aims to discuss the impact of new technologies on the “empowerment” of migrants and refugees. Transformative technologies addresses the recent rapid technological developments (i.e. artificial intelligence -AI-, mobile phone data, big data and blockchain) which have triggered a growing debate about the ethical, political and legal implications of these innovations.

At the dawn of a new technological revolution, it’s high time to launch a debate about the role of the technology-based projects in international development. The research focuses on a significant area of the internationaldevelopment where transformative technologies have been widely implemented: big data, AI and blockchain-based projects to “empower” refugees/immigrants in the Global South. In recent years, new partnership models bringing together the UN, EU, technology companies and humanitarian NGOs have been promoted as a way of supporting refugees and displaced people.

Blockchain and artificial intelligence are increasingly being touted as something of a magic bullet in a whole range of disciplines. The post suggests that while transformative technologies shall be beneficial for societies, we have to bear in mind that these are not just technical issues — they are political questions too. Focusing solely on the technical side is unlikely to bring the promised progress — and might even have the opposite impact.







Artificial intelligence is the ability of a robot to perform a task as if it possesses human characteristics. We can’t call every robot an artificial intelligence. For a robot to have artificial intelligence, it must have some features. What happens if intelligent machines commit crimes? The purpose of this article is to explain the legal liability of autonomous vehicles in the light of Turkish Law and International Law.

Protection of Computer Programs In the Terms of Private and Criminal Law-1


Protection of Computer Programs In the Terms of Private and Criminal Law




A computer program is translation of the codes that are written in accordance with pre established program language rules into machine language. A code is a type of sentence that creates or responds to what computer is requested. In our article, it is aimed to explain the legal preparation stage of the regulations in International Law and Turkish Law in order to protect the computer programs with the Legal and Criminal Dimensions.

Personal Robots and Personal Data


Personal Robots and Personal Data



Gizem Gültekin Várkonyi

Assistant Coordinator, PhD Fellow

University of Szeged

Faculty of Law and Political Sciences




In this blog post, I argue whether, and at what level, it is possible to exercise right to personal data protection in the era of Social Robots with Artificial Intelligence (hereafter, Social Robot). I analyze the concept of consent that was strengthened in European Union’s General Data Protection Regulation (GDPR). I basically reach to such a conclusion that, a Social Robot at personal usage challenges practicability of the GDPR. This conclusion derives from, first, Social Robot’s ability to collect vast amount of data naturally, e.g. via natural Human-Robot Interaction, or when it connects to Internet. Since a personal Social Robot’s life source, its blood, is personal data, it would be absurd for a user to not to give consent to get more personal services. In addition, it is well-known that most of the users do not read/listen consent texts, or do not understand even if they do so. Moreover, it is not easy to answer to the question of whether consent could be validly given for purposes that even the developer is not able to foresee (Unpredictable by Design). Finally, even if consent was validly given, it is not possible to make Social Robot to “forget” about the personal data in subject, in case when a particular personal data became an organic part of robot’s Neural Network. Otherwise, how consent could be withdrawn from a Social Robot should also be questioned.


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