What is Artificial Intelligence?

What is Artificial Intelligence?

What is Artificial Intelligence? When you go through these slides, you understand that there is no way that you can survive without using AI, in the world that we are inexorably being sucked into. At the very best, you should have someone working with you who can leverage AI for you!! 

Yes, demand for AI enabler's is going through the roof, but we would prefer being on this side of that fence, thank you very much!! 😀😀😀😀😀😀

An important thought just occurred to me, after posting this, is that Software Developers come in all sizes and shapes. 

On one hand you have open-sourced AI's like DeepSeek, which may or may not be following all the important standards or Training for a good one. 

On the other hand, you have Microsoft CoPilot or Gemini 2.5 which has been created by Google DeepMind, perhaps with dozens of engineers working on the coding, so their results are naturally more reliable. While the former is free, the latter cannot offer too many freebies, naturally.

While I have been Programming the VBA since last 3 decades, using OOP methodology, my concurrently learning Python Programming along with AI, allows me to implement OOP methodologies far more easily than any other Programmer with my qualifications and experience.

Forgetting AI, for the moment, current taxation softwares all do error checking only at the time of submission,  while I have always stressed on doing maximum error checking at the entry-level itself. Not that I am complaining, you see, it is not in my hands, in any case, until I come up with something, right?

Cheers!! 😀😀😀😀😀😀

Being a software developer myself and having more than 3 decades of experience in VBA Programming using OOP methodology, I think that these considerations are the first thing all AI Developers should take primary responsibility for. Since I am already sailing the ship by concurrently learning Python Programming,  which also adheres to OOP methodology, I find it easy to create error-free Applications that take care at entry-level itself. Most of the applications built in recent years are not always so pre-emptive, but rather do all error checking at the post-submission stage. Hope that answers any question that the reader may have, at least from my perspective?

Microsoft Excel and Myself

Perhaps there is some guilt hidden in my words when I say that I have never really acted on the maxim "When you've got it, flaunt it"!

Excel and I go back a long, long way - and yes, VBA Macro's came in much later, coz I used to do Macro Programming in Lotus 1-2-3 long before I began coding in Visual Basic for Applications. Funny thing is, that I never did it commercially, so far. It was always either for self-consumption, or for my CA Firm, where I had been a partner at that time.

Today, practically everyone who needs to compute figures, uses Excel Spreadsheets, VBA or no VBA. Ironically, a VBA subroutine, if coded properly, can save you hours of manual computing, a point I have proven over and over, in the past, since almost 1995, when I entered private practice, as a CA.

Today, even though Microsoft says that VBA will continue to be a part of the Office Suite, be it Office 2024/25 or Microsoft 365, there are maybe just a handful of CA's who use VBA, that too just the Macro Recorder!! Have yet to come across somebody professional regularly creating or actively using UDF's, userforms or class modules, which is where the true power lies!!

Not that I am complaining, because in any case, I am not doing what I currently do or have been doing commercially, so if I don't earn another rupee, it does not matter!!

Creating formats in Excel is another hobby that I have always had, and I have enough in my Formats folder to keep me going forever. Templates are for those who do not have time to create a format, but I have always carved out time from my schedule to create my own templates, but none that I can share publicly, unfortunately!! Yes, occasionally I too use office templates, like Amortisation of Term Loans, but only to adapt them for my own use.

Self-Learning Artificial Intelligence

What is Generative Artificial Intelligence (GenAI):

AhmedabadFCA.COM

We all have by now realised the ever-growing importance of and demand for Artificial Intelligence, beginning from the second half of 2024. Whether student or researcher, Google had always been our go-to alternative, when wanting to learn more. Of late, you would have realized, whenever you search Google, the first response is from Gemini 2.0 !!!

No, it is not the magic of logic, but it is the magic of what we now know is called "Generative Artificial Intelligence" or GenAI, for short. For example, observe these images, saved from my social media account(s):

The above images are samples of the Generative AI, which is what Meta AI is also based on. Basically, now your actions are recorded, whatsoever it may be that you like, for example, in my case it is Lord Vishnu & Devi Laxmi (including Lord Ram & Devi Sita and Lord Krishna & Devi Radha) and Mahadev and His family, including Devi Parvati, Lord Ganesh and His Ansh-Avatar Lord Hanuman. We can bet our bottom dollar, that unless you share the same beliefs as usual, you would never see these images, but will have seen images of your belief!!

To make us know what gives us an idea of how it works, observe the first and fourth images from above. Both are of Lord Shiv, or Mahadev, but have you ever seen Mahadev with more than four arms? Or a psychedelic Mahadev? Quod Erat Demonstrandum, folks!!

We absolutely adore Mahadev, and naturally would adore whichever Form He appears before us, and that exactly proves our point. AI knows Mahadev, His family and His history, for it has been well trained by it's creator(s), for they are none other than software developers like us!!

Likewise for Lord Vishnu, who has had Nine known avatars so far, and His 10th Avatar, Kalki, is reckoned to arrive when Kalyug deteriorates into it's lowest level of degradation into sheer depravity. Stories of His avatars are all over the internet, especially His Seventh, Lord Ram with Devi Sita, brother(s) Bharat, Laxman and Shatrughan forming the epic Ramayan. His Eighth, Lord Krishna, elder brother Balram and His love story with Devi Radha, His wife(s) Rukmini and Satyabhama; the Pandavas, Yudhishthir, Bheem, Arjun, Nakul and Sahadev, who battled the Kaurav's led by Duryodhan, Dushyant and 98 other brothers in the mega epic Mahabharat. Though the battle lasted 18 days, a lot happened before, during and after the battle. For instance, the Chakravyuh and Abhimanyu, the battle of Arjun and Karan, the beheading of Shishupal, the end of Bhishma Pitamah, etc ,etc.

The teachings of Lord Krishna to his Parth, Arjun also form a beautiful part of this epic. "Karmanye Va Dhikaraste, Maa Phaleshu Kadachana" is the one verse that resounds in my mind, which basically means that a human being should only go about fulfilling his wordly duties, and should leave the awarding of the fruits of his labour to God!! 

No surprises, then, that I am blessed with their images, for that is what I have been wanting, liking and viewing, day in and day out!!

We have started self-learning both Artificial Intelligence and Python Programming from January 1st, 2025.

Our Digital showroom (https://www.vikramshankarmathur.link) is currently in an Advanced stage of refurbishment. Once that is complete, we have another surpise in stow for you!!

Good Evening!!

CA Vikram Shankar Mathur

Last Updated: March 28th, 2025 @ 16:32 Hours IST

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Copyright @ 2025 - CA Vikram Shankar Mathur - ahmedabadfca@gmail.com - All Rights Reserved.

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THEORY VS PRACTICAL:

One never knows what challenge life will throw at you next, and most importantly, when it decides to test your alertness. You have to be alert, like Virat Kohli remains alert at the crease, ready to swat the ball, which is intent on removing your stump (or just the bails balanced delicately atop).

One should create a habit of at least listening to what your seniors (s) tell you, even if the words are harsher than you would like. Because what experience teaches you, no amount of reading theories will!! That is why they say, that experience is the best teacher. 

Reading books will only enrich your knowledge, but unless you learn how to convert a theory, no matter how sound on paper, into a practical application, it remains just that, a theory.

To illustrate, let me explain with an example. Long ago, I used to teach a subject called SADP, short for "Systems Analysis & Data Processing" at the CA (Final) level. I was explaining the student the conceptual theory of a silicon conductor (chip, in layman terms) and I asked him if he has observed what happens when a tubelight is switched off after use? Next time, even you can observe, that the tubelight flickers until the remaining electric charge disperses completely. When the boy followed my instruction and temporarily turned off the tubelight, I explained that the silicon chip is popular in the computing industry for the reason that if you turn off the computer unexpectedly, the silicon chip retains enough charge to write back into the hard disk your last unsaved work. How else does Microsoft Excel present you unsaved versions of your active worksheet even though the electricity failure occurred unexpectedly?

Another last piece of advice to my younger and more enthusiastic fellow members: Never cross swords with the programmer who writes your VBA or Python code, because only he controls what will happen when, in your application!! It has happened with me, though being an ethical hacker (post my FAFP certification in 2016), I was able to catch the error and forced my programmer to suitably amend the code!! :-) :-).

But you may not be so lucky: Better safe than sorry, as they say!! The graphic below has been amended by me to remove references of unwanted variety. Plus, I can now promote, as a #freelancer, my website, www.cavsm1962.co.in - safely!!

Vikramshankarmathur.Info Website Project

https://workspace.google.com/intl/en_in/products/sites/

For those of you who know me, I am also a Google Developer (cavs.mathur@gmail.com) and recognized Google Guide (Level 4).

I am working on Google Site which will be hosted on my domain https://www.vikramshankarmathur.info

Recently, I have created a Google Site (still under development) that I will be connecting to my aforesaid domain. Wish me luck, I hope to complete this project by March 31st 2025.

Thank God, Mumbai is much safer than Delhi

It's a relief to realize that Mumbai, which used to be my home from 1983 till 1988, when my Dad was posted there, is a lot safer than Delhi, where I have lived from 1979 till 1983!! Still, the recent incident in Saif Ali Khan's home is most shocking and has left me in shock, as well!! But something, like a gut feeling, tells me that the attack on the younger Nawab of Pataudi was just a blip on the radar, I hope to God, it is not a precursor to something much more horrible, that may happen. May Lord Shankar Mahadev have mercy. Har Har Mahadev!!

20241006-Digital-Showroom-Launched

With the blessings of Lord Ganesha (Om Vakratunday Namah) and the hand of Lord Shankar Mahadev hovering above my head, I am undertaking a momentous journey, with the launch of my Digital Showroom - promoting the sale of macro-enabled worksheets/workbooks - that would ease YOUR work, for my work begins where your troubles get you stuck!!

Good Evening, my friends.

(PS: Only time will tell where we will meet next!)

CA Vikram S. Mathur - CaVsm

RevisedMethod2DetermineLeapYear

https://www.facebook.com/groups/cavsm.vbagang

Method to determine whether a year is a leap year 

(Revised on 09-Oct-2019)

(Source: https://support.microsoft.com/help/214019)

• Applies to:

  Excel 2016, Excel 2016 for Mac, Excel 2013, Excel 2010, Excel 2007, Excel 2003

Summary

This article describes how to determine whether the year in a date that is used in a Microsoft Excel document is a leap year.

More Information

The date system that is used by Excel is based on the Gregorian calendar, first established in 1582 by Pope Gregory XIII. This calendar was designed to correct the errors introduced by the less accurate Julian calendar.

In the Gregorian calendar, a normal year consists of 365 days. Because the actual length of a sidereal year (the time required for the Earth to revolve once about the Sun) is actually 365.25635 days, a "leap year" of 366 days is used once every four years to eliminate the error caused by three normal (but short) years. Any year that is evenly divisible by 4 is a leap year: for example, 1988, 1992, and 1996 are leap years.

However, there is still a small error that must be accounted for. To eliminate this error, the Gregorian calendar stipulates that a year that is evenly divisible by 100 (for example, 1900) is a leap year only if it is also evenly divisible by 400.

For this reason, the following years are not leap years:

1700, 1800, 1900, 2100, 2200, 2300, 2500, 2600

This is because they are evenly divisible by 100 but not by 400.

The following years are leap years: 1600, 2000, 2400

This is because they are evenly divisible by both 100 and 400.

Because versions of Microsoft Excel earlier than Excel 97 handle only years from 1900 to 2078, only the year 1900 is subject to the 100/400 exclusion rule of leap years in Microsoft Excel. However, in order to be compatible with other programs, Microsoft Excel treats the year 1900 as a leap year.  

How to determine whether a year is a leap year

To determine whether a year is a leap year, follow these steps:

1. If the year is evenly divisible by 4, go to step 2. Otherwise, go to step 5.
2. If the year is evenly divisible by 100, go to step 3. Otherwise, go to step 4.
3. If the year is evenly divisible by 400, go to step 4. Otherwise, go to step 5.
4. The year is a leap year (it has 366 days).
5. The year is not a leap year (it has 365 days).

Formula to determine whether a year is a leap year

Use the following formula to determine whether the year number that is entered into a cell (in this example, cell A1) is a leap year:

=IF(OR(MOD(A1,400)=0,AND(MOD(A1,4)=0,MOD(A1,100)<>0)),"Leap Year", "NOT a Leap Year")

If the value in cell A1 is this	The formula returns
1992	Leap Year
2000	Leap Year
1900	NOT a Leap Year

Facebook-Facts-You-Should-Be-Aware-Of

#AhmedabadFCA #Blog #Post

Facebook-Facts-You-Should-Be-Aware-OfBy CA Vikram S. Mathur, BA (Eco) Hons, FCA, DISA (ICAI), FAFP (ICAI)

Just sharing some facts that you should be aware of at all times that you intend to respond to an email from them, requesting you to make a post. Believe me, I have been at the receiving end of the stick, unknowingly and innocently posting and reposting things from my website at vsmathur.co.in and my other blog at vsmathurcoin.blogspot.com and the end result is that both of these have now been blocked, indefinitely by them and numerous appeals to the Facebook Security Team have yielded no response whatsoever. What I am greeted with, when I try to post is this type of a dialog box (Figure 1):

Figure 1 : Facebook Blocking My Post

SO WHY DOES THIS OCCUR?

Well, to be very frank, first of all, Facebook is very suspicious of the domain blogspot.com, the reason being that (a) it is free, and (b) it is used by God alone knows how many developer(s) and hacker(s) alike. So, naturally, the Facebook Security Team will not hesitate even one second to block you from posting from your blog, SHOULD SOMEONE REPORT YOU AS BEING ABUSIVE.

This means that someone has to compulsorily REPORT your post as being abusive. So, the question then arises, is when does a post become "Abusive"? There are two main aspects to be considered here. The first being how many times are you re-posting the same post, and to how many groups / pages? The second and more important factor being that someone has to report your post as being disrespectful of the Facebook Community Standards.

Consider Figure 2 below:

Figure 2 : "Create Post" invitation from Facebook Email

This figure is just indicative of where the invasive policies of Facebook begin to take effect, and the term "Abusive" kicks into effect each and every time you click the "Create Post" button above, because a tiny little piece of text file is created on your computer, called "Cookie". While I will make it crystal clear that I never had any intention of violating any of the Community Standards of Facebook, it is quite apparent that my amateurish attempts to post and repost got me into a soup of the worst kind!!

The reason that I am sharing this post with you, my dear Reader, is that YOU SHOULD NOT AND DO NOT MAKE THE MISTAKE(S) I MADE !!

SO WHAT IS THE WAY OUT?

There could technically be many answer(s) to that question, and I cannot possibly go into each and every one of them. Instead, I will share what I have done, so that this type of mistake SIMPLY CANNOT OCCUR! Frankly, I am officially off Facebook, come November'2019, and I do not blame Facebook in any way for my leaving, because I genuinely believe that I was never meant to be much of a Facebooking person, in the first place. Too many mistake made and too little time left for me to remain active on that esteemed forum led me to the conclusion that I should leave before I start feeling too embarrassed!! Ha, Ha, just jesting, friends!

Consider Figure 2 below:

 

Figure 3: Disable Cookies in your browser(s) to disable responding to Facebook Emails

I have disabled cookies from "www.facebook.com" and "facebook.com" in my Microsoft Edge Browser, because that is the default recommended by Microsoft in Windows 10 Professional and other windows 10 editions as well. So, by mistake, if I click the link in the email, I get what Figure 3 above depicts.

SO DOES THAT MEAN I CANNOT POST TO FACEBOOK AT ALL?

Surprisingly, the answer to the above question is "No"!! Why? Facebook allows me to use their Windows App (available from the Microsoft Store, free of cost) and the Mobile App (available on Google Play Store, free of cost) to log into their portal and make as many posts as I need and want  to make!! So, you see, all is not lost. 

Just three facts you need to know about being safe from all kinds of Invasions of your Privacy are as follows:

1.  Do not repond to Facebook Emails, delete them on reciept.
2.  Make your own post from the Facebook App, even if in reponse ot the email sent by the Facebook Team.
3.  DO NOT REPOST YOUR POSTS MORE THAN 2, MAX 3 TIMES ON TIMELINE(S) OR PAGE(S) OR GROUP(S), ALL IN TOTAL!

That's all for the day, thank you for reading my post so patiently. Until the next post, I remain,

Yours very sincerely,

CA VIKRAM SHANKAR MATHUR

(aka AhmedabadFCA Forensic Accountant)

ahmedabadfca@gmail.com

+91-9998090111 / +91-8460890111

09-Oct-2019 | 11:35 Hours IST

L-@vsmathurco | I-@vsmathurco | P-@vsmathurco | T-@vsmathurco | F-@vsmathurco |

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