title: The evolutionary history of the extinct ratite moa and New Zealand Neogene paleogeography

authors: Bunce, M.

subjects: ancient DNA

abstract: The ratite moa (Aves: Dinornithiformes) were a speciose group of massive graviportal avian herbivores that dominated the New Zealand (NZ) ecosystem until their extinction ≈600 years ago. The phylogeny and evolutionary history of this morphologically diverse order has remained controversial since their initial description in 1839. We synthesize mitochondrial phylogenetic information from 263 subfossil moa specimens from across NZ with morphological, ecological, and new geological data to create the first comprehensive phylogeny, taxonomy, and evolutionary timeframe for all of the species of an extinct order. We also present an important new geological/paleogeographical model of late Cenozoic NZ, which suggests that terrestrial biota on the North and South Island landmasses were isolated for most of the past 20–30 Ma. The data reveal that the patterns of genetic diversity within and between different moa clades reflect a complex history following a major marine transgression in the Oligocene, affected by marine barriers, tectonic activity, and glacial cycles. Surprisingly, the remarkable morphological radiation of moa appears to have occurred much more recently than previous early Miocene (ca. 15 Ma) estimates, and was coincident with the accelerated uplift of the Southern Alps just ca. 5–8.5 Ma. Together with recent fossil evidence, these data suggest that the recent evolutionary history of nearly all of the iconic NZ terrestrial biota occurred principally on just the South Island.

text: The evolutionary history of the extinct ratite moa and New Zealand Neogene paleogeography The ratite moa (Aves: Dinornithiformes) were a speciose group of massive graviportal avian herbivores that dominated the New Zealand (NZ) ecosystem until their extinction ≈600 years ago. The phylogeny and evolutionary history of this morphologically diverse order has remained controversial since their initial description in 1839. We synthesize mitochondrial phylogenetic information from 263 subfossil moa specimens from across NZ with morphological, ecological, and new geological data to create the first comprehensive phylogeny, taxonomy, and evolutionary timeframe for all of the species of an extinct order. We also present an important new geological/paleogeographical model of late Cenozoic NZ, which suggests that terrestrial biota on the North and South Island landmasses were isolated for most of the past 20–30 Ma. The data reveal that the patterns of genetic diversity within and between different moa clades reflect a complex history following a major marine transgression in the Oligocene, affected by marine barriers, tectonic activity, and glacial cycles. Surprisingly, the remarkable morphological radiation of moa appears to have occurred much more recently than previous early Miocene (ca. 15 Ma) estimates, and was coincident with the accelerated uplift of the Southern Alps just ca. 5–8.5 Ma. Together with recent fossil evidence, these data suggest that the recent evolutionary history of nearly all of the iconic NZ terrestrial biota occurred principally on just the South Island.

year: 2009

title: Big data analytics role in shaping the work of accounting function and accounting professionals

authors: Mukherjee, Abhishek

abstract: Purpose – This paper aims to examine how big data can be applied in accounting and identifies the competences future accountants at organizational level need to possess to remain competitive. Design/methodology/approach – This study used the association of chartered certified accountants (ACCA’s) framework and the technological, organization and environmental (ST.O.E.TOE) theoretical framework to identify the skills and capabilities urgently needed by accounting professionals at the organizational level in the context of big data analytics. The authors conducted comprehensive content analysis of academic literature issues from professional accounting bodies, and reports of accounting practitioners to gain insights of competencies that accounting professionals at organizational level need to possess to be prominent in the big data era. Findings – The findings show that in the big data era accounting professionals should acquire the seven competences to be competitive. The competencies are (1) skills in data analytic techniques and the use of statistical models; (2) knowledge of the business; (3) skills to control the risk from the emerging technologies; (4) skills and knowledge in accounting profession; (5) skills to understand the insights from big data analytics; (6) skills to test the quality, veracity and integrity of data; and (7) skills to communicate with others. The study also found that these competences do not exist alone. These competences are closely related to each other and complement each other, which means that accounting professionals cannot expect to stand out in the future competition by mastering only one or two of these seven competences. Research limitations/implications – The application of big data analytics is still in its infancy and its effects have yet to be confirmed so that there is no reliable case to collect and analyse. One limitation is the absence of practical case in this paper. The findings will help accounting professionals to understand the future of work. Practical implications – The findings will help accounting professionals to acquire new skills and knowledge in related areas and remain competitive in the post big data era. Social implications – This study highlights skills necessary for accountants to thrive in a big data era, emphasizing the shift from traditional accounting functions to roles that integrate advanced data capabilities and strategic insight. Originality/value – This is one of the few papers that seek to explore the competencies required by accounting professional at organizational level in the big data era using the ACCA’s research of accountant’s professional quotients and ST.O.E.TOE theoretical framework. This paper seeks to contribute to the literature on accounting professionals’ competencies at organizational level in the big data era. Big data analytics in accounting is influencing the evolution of accounting professionals’ competencies and is a key interest in accounting change literature. The nature of accounting work will undergo fundamental changes due to big data. Yet we know little about this due to big data being in its infancy stage in the accounting literature.

text: Big data analytics role in shaping the work of accounting function and accounting professionals Purpose – This paper aims to examine how big data can be applied in accounting and identifies the competences future accountants at organizational level need to possess to remain competitive. Design/methodology/approach – This study used the association of chartered certified accountants (ACCA’s) framework and the technological, organization and environmental (ST.O.E.TOE) theoretical framework to identify the skills and capabilities urgently needed by accounting professionals at the organizational level in the context of big data analytics. The authors conducted comprehensive content analysis of academic literature issues from professional accounting bodies, and reports of accounting practitioners to gain insights of competencies that accounting professionals at organizational level need to possess to be prominent in the big data era. Findings – The findings show that in the big data era accounting professionals should acquire the seven competences to be competitive. The competencies are (1) skills in data analytic techniques and the use of statistical models; (2) knowledge of the business; (3) skills to control the risk from the emerging technologies; (4) skills and knowledge in accounting profession; (5) skills to understand the insights from big data analytics; (6) skills to test the quality, veracity and integrity of data; and (7) skills to communicate with others. The study also found that these competences do not exist alone. These competences are closely related to each other and complement each other, which means that accounting professionals cannot expect to stand out in the future competition by mastering only one or two of these seven competences. Research limitations/implications – The application of big data analytics is still in its infancy and its effects have yet to be confirmed so that there is no reliable case to collect and analyse. One limitation is the absence of practical case in this paper. The findings will help accounting professionals to understand the future of work. Practical implications – The findings will help accounting professionals to acquire new skills and knowledge in related areas and remain competitive in the post big data era. Social implications – This study highlights skills necessary for accountants to thrive in a big data era, emphasizing the shift from traditional accounting functions to roles that integrate advanced data capabilities and strategic insight. Originality/value – This is one of the few papers that seek to explore the competencies required by accounting professional at organizational level in the big data era using the ACCA’s research of accountant’s professional quotients and ST.O.E.TOE theoretical framework. This paper seeks to contribute to the literature on accounting professionals’ competencies at organizational level in the big data era. Big data analytics in accounting is influencing the evolution of accounting professionals’ competencies and is a key interest in accounting change literature. The nature of accounting work will undergo fundamental changes due to big data. Yet we know little about this due to big data being in its infancy stage in the accounting literature.

year: 2025

title: The general cognitive ability of Maori and European subjects: a comparative study of Queensland test performances and psychometric properties

authors: St George, Ross

abstract: Research was undertaken into the performances of New Zealand Maori and European children on the Queensland Test of Cognitive Abilities. In addition to studying the comparative performances of the two ethnic groups at six age levels, major psychometric properties of the instrument were investigated. Such data have an important bearing upon the issue of psychological equivalence across ethnic or culture group samples.
Seven hundred children (303 Maori and 397 European) aged between eight and a half and fourteen and a half years were tested with the Queensland Test. A small statistically significant ethnic group difference was found favouring the European children. Subsequent analyses indicated that the small difference was of little practical significance. Queensland Test subtest data were also analysed, This indicated that subtest performances were likely to be influenced by subject variables in a manner not necessarily evident in the overall test results. Gender differences in performance on the Pattern Matching Subtest were found and are consistent with other data. 
Queensland Test reliability, validity and item characteristics were researched for the two ethnic groups. 
To obtain test-retest reliability estimates and data on criterion related validity longitudinal studies were undertaken with four ethnically mixed class groups Standard 3 to Form 2). 
The Queensland Test was found to be equally reliable with both ethnic groups although the levels of reliability obtained were not considered entirely satisfactory. 
Validity data indicated that the same general intelligence construct could be employed in the interpretation of Queensland Test results with both European and Maori subjects. Content validity issues were considered and it was argued that in terms of both test content and measurement procedures the Queensland Test should provide an equally valid measure of general intelligence with both groups. 
The criterion related validity coefficients were of approximately the same order for each ethnic group although doubts were expressed about the adequacy of the criteria. Construct validity was investigated by considering the relationship of test performance to age and through factor analytic evidence. The analyses supported the view that the Queensland Test was primarily a measure of the same underlying construct within each ethnic group. In terms of prevailing psychological theories on human intelligence this construct was interpreted as being of a general intelligence nature.
Comparative data on item characteristics did not indicate any marked ethnic group differences. More apparent was the need to restructure particular subtests where items failed to discriminate adequately within both ethnic groups. It was concluded that the weight of evidence was in favour of the psychological equivalence of this ability measure with Maori and European children. 
Data for combined ethnic group samples have been reported, Pooled data were employed in some factor analyses and these supported a general intelligence interpretation of Queensland Test results. Preliminary norms were also derived from combined ethnic group data. 
Findings are discussed in relation to the concept of intelligence and its cross-cultural measurement, other Queensland Test research and recent cross-cultural studies on cognitive abilities in New Zealand.

text: The general cognitive ability of Maori and European subjects: a comparative study of Queensland test performances and psychometric properties Research was undertaken into the performances of New Zealand Maori and European children on the Queensland Test of Cognitive Abilities. In addition to studying the comparative performances of the two ethnic groups at six age levels, major psychometric properties of the instrument were investigated. Such data have an important bearing upon the issue of psychological equivalence across ethnic or culture group samples.
Seven hundred children (303 Maori and 397 European) aged between eight and a half and fourteen and a half years were tested with the Queensland Test. A small statistically significant ethnic group difference was found favouring the European children. Subsequent analyses indicated that the small difference was of little practical significance. Queensland Test subtest data were also analysed, This indicated that subtest performances were likely to be influenced by subject variables in a manner not necessarily evident in the overall test results. Gender differences in performance on the Pattern Matching Subtest were found and are consistent with other data. 
Queensland Test reliability, validity and item characteristics were researched for the two ethnic groups. 
To obtain test-retest reliability estimates and data on criterion related validity longitudinal studies were undertaken with four ethnically mixed class groups Standard 3 to Form 2). 
The Queensland Test was found to be equally reliable with both ethnic groups although the levels of reliability obtained were not considered entirely satisfactory. 
Validity data indicated that the same general intelligence construct could be employed in the interpretation of Queensland Test results with both European and Maori subjects. Content validity issues were considered and it was argued that in terms of both test content and measurement procedures the Queensland Test should provide an equally valid measure of general intelligence with both groups. 
The criterion related validity coefficients were of approximately the same order for each ethnic group although doubts were expressed about the adequacy of the criteria. Construct validity was investigated by considering the relationship of test performance to age and through factor analytic evidence. The analyses supported the view that the Queensland Test was primarily a measure of the same underlying construct within each ethnic group. In terms of prevailing psychological theories on human intelligence this construct was interpreted as being of a general intelligence nature.
Comparative data on item characteristics did not indicate any marked ethnic group differences. More apparent was the need to restructure particular subtests where items failed to discriminate adequately within both ethnic groups. It was concluded that the weight of evidence was in favour of the psychological equivalence of this ability measure with Maori and European children. 
Data for combined ethnic group samples have been reported, Pooled data were employed in some factor analyses and these supported a general intelligence interpretation of Queensland Test results. Preliminary norms were also derived from combined ethnic group data. 
Findings are discussed in relation to the concept of intelligence and its cross-cultural measurement, other Queensland Test research and recent cross-cultural studies on cognitive abilities in New Zealand.

year: 1977