title: Explaining cryptographic systems

authors: Bell, Timothy C.

subjects: computer science

abstract: Modern cryptography can achieve levels of security and authentication that non-specialists find literally incredible. Techniques including information-hiding protocols, zero-knowledge proofs and public key cryptosystems can be used to support applications like digital signatures, digital cash, on-line poker and secure voting in ways that are provably secure—far more secure than the traditional systems they replace. This paper describes simple versions of such applications that have been used to give school-children and the general public a broad understanding of what can be achieved, and how. The material has been extensively and successfully used by the authors in schools, science festivals and with undergraduates, and even postgraduate specialists.

text: Explaining cryptographic systems Modern cryptography can achieve levels of security and authentication that non-specialists find literally incredible. Techniques including information-hiding protocols, zero-knowledge proofs and public key cryptosystems can be used to support applications like digital signatures, digital cash, on-line poker and secure voting in ways that are provably secure—far more secure than the traditional systems they replace. This paper describes simple versions of such applications that have been used to give school-children and the general public a broad understanding of what can be achieved, and how. The material has been extensively and successfully used by the authors in schools, science festivals and with undergraduates, and even postgraduate specialists.

year: 2003

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: Life in a clinical diploma course

authors: Paterson, Keriata

subjects: Maori

abstract: This paper focuses on the author’s experience of a Clinical Diploma programme. The author is a Maori woman who is in her second year of a three year post-graduate Clinical Diploma programme. The paper includes comment on the cultural focus of content, culture conflicts and areas where the programme might be improved for Maori students.

text: Life in a clinical diploma course This paper focuses on the author’s experience of a Clinical Diploma programme. The author is a Maori woman who is in her second year of a three year post-graduate Clinical Diploma programme. The paper includes comment on the cultural focus of content, culture conflicts and areas where the programme might be improved for Maori students.

year: 1993