title: Puarenga Stream alum dosing – Summary of effects on lake biota 2015

authors: Ling, Nicholas

abstract: Continuous alum dosing of the Puarenga Stream commenced in early 2010 to reduce inflows of dissolved reactive phosphorus to Lake Rotorua. Analyses of bioaccumulation in the tissues of macrobiota were undertaken in February 2015 for comparison to comparable samples obtained prior to and since the commencement of alum dosing to satisfy annual resource consent conditions 8.7 and 8.8 of resource consent 65559.
No significant effects of alum dosing could be distinguished. Bioavailable aluminium in the vicinity of Sulphur Bay appears to be primarily influenced by the major geothermal activity of this region. Lake water chemistry in the vicinity of Sulphur Bay is heavily influenced by the direction of geothermal flows emanating from the Bay. No significant differences in aluminium bioaccumulation were observed in any species compared to samples obtained prior to the commencement of alum dosing. Continuous alum dosing of the Puarenga Stream since 2010 apparently has not resulted in adverse effects to Lake Rotorua shoreline biota nor caused any apparent increase in aluminium bioaccumulation in lake biota in the vicinity of Sulphur Bay.

text: Puarenga Stream alum dosing – Summary of effects on lake biota 2015 Continuous alum dosing of the Puarenga Stream commenced in early 2010 to reduce inflows of dissolved reactive phosphorus to Lake Rotorua. Analyses of bioaccumulation in the tissues of macrobiota were undertaken in February 2015 for comparison to comparable samples obtained prior to and since the commencement of alum dosing to satisfy annual resource consent conditions 8.7 and 8.8 of resource consent 65559.
No significant effects of alum dosing could be distinguished. Bioavailable aluminium in the vicinity of Sulphur Bay appears to be primarily influenced by the major geothermal activity of this region. Lake water chemistry in the vicinity of Sulphur Bay is heavily influenced by the direction of geothermal flows emanating from the Bay. No significant differences in aluminium bioaccumulation were observed in any species compared to samples obtained prior to the commencement of alum dosing. Continuous alum dosing of the Puarenga Stream since 2010 apparently has not resulted in adverse effects to Lake Rotorua shoreline biota nor caused any apparent increase in aluminium bioaccumulation in lake biota in the vicinity of Sulphur Bay.

year: 2016

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: Understanding the context of hospital transfers and away-from-home hospitalisations for Māori

authors: Cormack, Donna

subjects: Humans

abstract: In Aotearoa New Zealand, people regularly travel away from their home to receive hospital care. While the role of whānau support for patients in hospital is critical for Māori, there is little information about away-from-home hospitalisations. This paper describes the frequency and patterning of away-from-home hospitalisations and inter-hospital transfers for Māori. Data from the National Minimum Dataset (NMDS), for the 6-year period of 1 January 2009-31 December 2014, were analysed. Basic frequencies, means and descriptive statistics were produced using SAS software. We found that more than 10% of all routine hospitalisations constituted an away-from-home hospitalisation for Māori; that is, a hospitalisation that was in a district health board (DHB) other than the DHB of usual residence for the patient. One quarter (25.19%) of transfer hospitalisations were to a DHB other than the patient's DHB of domicile. Away-from-home hospital admissions increase for Māori as deprivation increases for both routine and transfer admissions, with over half of Māori hospital admissions among people who live in areas of high deprivation. This analysis aids in understanding away-from-home hospitalisations for Māori whānau, the characteristics associated with these types of hospitalisations and supports the development and implementation of policies which better meet whānau Māori needs. The cumulative impact of the need to travel to hospital for care, levels of poverty and a primarily reimbursement-based travel assistance system all perpetuate an unequal cost burden placed upon Māori whānau.

text: Understanding the context of hospital transfers and away-from-home hospitalisations for Māori In Aotearoa New Zealand, people regularly travel away from their home to receive hospital care. While the role of whānau support for patients in hospital is critical for Māori, there is little information about away-from-home hospitalisations. This paper describes the frequency and patterning of away-from-home hospitalisations and inter-hospital transfers for Māori. Data from the National Minimum Dataset (NMDS), for the 6-year period of 1 January 2009-31 December 2014, were analysed. Basic frequencies, means and descriptive statistics were produced using SAS software. We found that more than 10% of all routine hospitalisations constituted an away-from-home hospitalisation for Māori; that is, a hospitalisation that was in a district health board (DHB) other than the DHB of usual residence for the patient. One quarter (25.19%) of transfer hospitalisations were to a DHB other than the patient's DHB of domicile. Away-from-home hospital admissions increase for Māori as deprivation increases for both routine and transfer admissions, with over half of Māori hospital admissions among people who live in areas of high deprivation. This analysis aids in understanding away-from-home hospitalisations for Māori whānau, the characteristics associated with these types of hospitalisations and supports the development and implementation of policies which better meet whānau Māori needs. The cumulative impact of the need to travel to hospital for care, levels of poverty and a primarily reimbursement-based travel assistance system all perpetuate an unequal cost burden placed upon Māori whānau.

year: 2022-11-11