Context aware mobile cloud services: a user experience oriented middleware for mobile cloud computing

Existing research on implementing the mobile cloud computing paradigm is typically based on offloading demanding computation from mobile devices to cloud-based servers. A continuous, high quality connection to the cloud infrastructure is normally required, with frequent high-volume data transfer, which can have a detrimental impact on the user experience of the application or service. In this paper, the Context Aware Mobile Cloud Services (CAMCS) middleware is presented as a solution that can deliver an integrated user experience of the mobile cloud to users. Such an experience respects the resource limitations of the mobile device. This is achieved by the Cloud Personal Assistant (CPA), the user’s trusted representative within CAMCS, which completes user-assigned tasks using existing cloud-based services, with an asynchronous, disconnected approach. A thin client mobile application, the CAMCS Client, allows the mobile user to send descriptions of tasks to his/her CPA, and view task results saved at the CPA, when convenient. The design and implementation of the middleware is presented, along with results of experimental evaluation on Amazon EC2. The resource usage of the CAMCS client is also studied. Analysis shows that CAMCS delivers an integrated user experience of mobile cloud applications and services

Integrating mobile and cloud resources management using the cloud personal assistant

The mobile cloud computing model promises to address the resource limitations of mobile devices, but effectively implementing this model is difficult. Previous work on mobile cloud computing has required the user to have a continuous, high-quality connection to the cloud infrastructure. This is undesirable and possibly infeasible, as the energy required on the mobile device to maintain a connection, and transfer sizeable amounts of data is large; the bandwidth tends to be quite variable, and low on cellular networks. The cloud deployment itself needs to efficiently allocate scalable resources to the user as well. In this paper, we formulate the best practices for efficiently managing the resources required for the mobile cloud model, namely energy, bandwidth and cloud computing resources. These practices can be realised with our mobile cloud middleware project, featuring the Cloud Personal Assistant (CPA). We compare this with the other approaches in the area, to highlight the importance of minimising the usage of these resources, and therefore ensure successful adoption of the model by end users. Based on results from experiments performed with mobile devices, we develop a no-overhead decision model for task and data offloading to the CPA of a user, which provides efficient management of mobile cloud resources

Mobile cloud contextual awareness with the cloud personal assistant

This paper presents our efforts to bridge the gap between mobile context awareness, and mobile cloud services, using the Cloud Personal Assistant (CPA). The CPA is a part of the Context Aware Mobile Cloud Services (CAMCS) middleware, which we continue to develop. Specifically, we discuss the development and evaluation of the Context Processor component of this middleware. This component collects context data from the mobile devices of users, which is then provided to the CPA of each user, for use with mobile cloud services. We discuss the architecture and implementation of the Context Processor, followed by the evaluation. We introduce context profiles for the CPA, which influence its operation by using different context types. As part of the evaluation, we present two experimental context-aware mobile cloud services to illustrate how the CPA works with user context, and related context profiles, to complete tasks for the user

The Future of Accounting Profession in an Era of Start-Ups

With the help of the advancements in the field of communication and information technologies, the number of IT-based software has rapidly increased and the capabilities of high-budget enterprise resource planning (ERP) software widely used by large enterprises have begun to be offered to small and medium-sized enterprises (SMEs). In this chapter, cloud computing and other information technologies based accounting start-ups are covered, and the effects of these highly increasing start-ups on the profession of accounting have been addressed. In conclusion, it has been predicted that technology-based accounting start-ups with both accounting professionals and entrepreneurs having an expertise on information technologies will come together and will increase in the future, and cloud-based accounting initiatives will shape the future of the profession

CPA’s Guide to Technology in a PFP Practice

https://egrove.olemiss.edu/aicpa_guides/2697/thumbnail.jp

Technology adoption in accounting: The role of staff perceptions and organisational context

Technology is widely recognised to be revolutionising the accounting profession, allowing accountants to focus on professional skills and technical knowledge that deliver value for organisational success. Despite the known benefits, it is reported that accountants are not fully leveraging the potential value of certain technologies. To understand why, this study draws on the Technology Adoption Model (TAM) and investigates accounting professionals’ perceptions towards technology, and how these may influence adoption at work. The study gathered online survey data from 585 accounting managers from organisations of varying size and in different sectors in Australia and parts of Southeast Asia. Qualitative data were thematically analysed, and quantitative data were analysed using both descriptive and multivariate techniques. The study highlighted the pivotal role of staff perceptions on the importance and ease of using technology on uptake and successful usage. Findings emphasised important opportunities for organisations to educate accounting staff on the value of technology and optimise their confidence and skills through training and support initiatives, particularly smaller businesses. Marked differences in the orientation towards technology among Australia and Southeast Asian participants illuminate how national work culture and practice can influence technology adoption. The study makes a practical contribution by advancing our understanding of the relative importance and value of certain technologies in different regions and organisation types in the accounting profession. It extends our theoretical understanding of the role of TAM’s core elements to the accounting context, exploring staff’s notions of perceived usefulness and perceived ease of use from the manager’s perspective

The Impact of Disruptive Technologies in Finance and Accounting: A Systematic Literature Review

Dissertation presented as the partial requirement for obtaining a Master's degree in Information Management, specialization in Knowledge Management and Business IntelligenceThe digital transition era, marked by a strong evolution of Information Technologies, and its massive expansion towards all products, services, and sectors, has changed all known methods for carrying out and conducting all sorts of professional practices. Within the scope of accounting activities and transactions related to accounting, various tasks have started to be automatized with the help of Artificial Intelligence and Machine Learning. Hence, no longer existing the need of spending time on some of the repetitive day-to-day tasks, professionals in these areas will have more time and freedom to perform predictive business analysis, to collect and report financial data, which will most likely become vital to assist decision-making and possible attraction of new investments. As such, there is a clear link between accounting and the emergence of disruptive technologies, which indicates an interesting research area for accounting information systems researchers. What is the impact of disruptive technologies in accounting practices? What is the role played by accountants to work alongside their digital colleagues? What are the skills that accountants may have to be future proof in an ever-changing digital environment? This dissertation aims to answer these questions by following a qualitative and exploratory approach, through a systematic literature review. The analysis reveals that the impact of disruptive technologies in finance and accounting can be summarized in four main domains, Strategic Management, Technology Innovation, Business Acumen and Operations and Accounting Provision. We review the content of recent academic literature regarding the relationship between disruptive technologies and accounting and highlight research gaps and opportunities for future research

Data Sharing on Untrusted Storage with Attribute-Based Encryption

Storing data on untrusted storage makes secure data sharing a challenge issue. On one hand, data access policies should be enforced on these storage servers; on the other hand, confidentiality of sensitive data should be well protected against them. Cryptographic methods are usually applied to address this issue -- only encrypted data are stored on storage servers while retaining secret key(s) to the data owner herself; user access is granted by issuing the corresponding data decryption keys. The main challenges for cryptographic methods include simultaneously achieving system scalability and fine-grained data access control, efficient key/user management, user accountability and etc. To address these challenge issues, this dissertation studies and enhances a novel public-key cryptography -- attribute-based encryption (ABE), and applies it for fine-grained data access control on untrusted storage. The first part of this dissertation discusses the necessity of applying ABE to secure data sharing on untrusted storage and addresses several security issues for ABE. More specifically, we propose three enhancement schemes for ABE: In the first enhancement scheme, we focus on how to revoke users in ABE with the help of untrusted servers. In this work, we enable the data owner to delegate most computation-intensive tasks pertained to user revocation to untrusted servers without disclosing data content to them. In the second enhancement scheme, we address key abuse attacks in ABE, in which authorized but malicious users abuse their access privileges by sharing their decryption keys with unauthorized users. Our proposed scheme makes it possible for the data owner to efficiently disclose the original key owner\u27s identity merely by checking the input and output of a suspicious user\u27s decryption device. Our third enhancement schemes study the issue of privacy preservation in ABE. Specifically, our proposed schemes hide the data owner\u27s access policy not only to the untrusted servers but also to all the users. The second part presents our ABE-based secure data sharing solutions for two specific applications -- Cloud Computing and Wireless Sensor Networks (WSNs). In Cloud Computing cloud servers are usually operated by third-party providers, which are almost certain to be outside the trust domain of cloud users. To secure data storage and sharing for cloud users, our proposed scheme lets the data owner (also a cloud user) generate her own ABE keys for data encryption and take the full control on key distribution/revocation. The main challenge in this work is to make the computation load affordable to the data owner and data consumers (both are cloud users). We address this challenge by uniquely combining various computation delegation techniques with ABE and allow both the data owner and data consumers to securely mitigate most computation-intensive tasks to cloud servers which are envisaged to have unlimited resources. In WSNs, wireless sensor nodes are often unattendedly deployed in the field and vulnerable to strong attacks such as memory breach. For securing storage and sharing of data on distributed storage sensor nodes while retaining data confidentiality, sensor nodes encrypt their collected data using ABE public keys and store encrypted data on storage nodes. Authorized users are given corresponding decryption keys to read data. The main challenge in this case is that sensor nodes are extremely resource-constrained and can just afford limited computation/communication load. Taking this into account we divide the lifetime of sensor nodes into phases and distribute the computation tasks into each phase. We also revised the original ABE scheme to make the overhead pertained to user revocation minimal for sensor nodes. Feasibility of the scheme is demonstrated by experiments on real sensor platforms

The role of digitalization in consumer protection in Bulgaria

The article presents the role and importance of digitalization in consumer protection. The following information and communication technologies are considered in this connection: mobile applications, cloud services, virtual helpdesk and online translator. The benefits of their implementation in the operational activities of the institutions working in the field of consumer protection in Bulgaria are explained. The use of new information and communication technologies provides more efficient consumer service. Their further refinement would significantly improve the performance of the institutions in cases of registered breaches of commercial and consumer practice. Also, the main organizations that protect the safety and economic interests of consumers in Bulgaria are examined, as well as, the level of digitalization achieved in their operational activities

Project SAM: Developing an app to provide self-help for anxiety

An interdisciplinary team at the University of the West of England (UWE) was commissioned and funded to develop a mobile phone app which would provide self-help options for the management of mild to moderate anxiety. The completed app would extend the range and availability of psychological support for student well-being at UWE and other higher education institutions.The project team consisted of two computer scientists and one psychologist who were responsible for the technical, functional and clinical specification of the app. A local mobile app development company was appointed and the teams collaborated on the design, build and evaluation of the app. The self-help structure and components were developed in consultation with therapeutic practitioners, in and out of UWE. The developer team advised on and constructed multi-media features to realise the self-help aims of the app.The UWE project team promoted an iterative approach to development, evaluating each stage of development through trials with expert users, practitioners and students. The app, named SAM (Self-help for Anxiety Management), was developed for Apple and Android operating systems, to be usable on smartphones and tablets. SAM was launched in the app stores in July 2013, globally available and free to download for the first year of operation. It was promoted to students, educational institutions, mental health organisations and charities as well as a range of professional and informal contacts. A UWE-based Advisory Board was convened to oversee the maintenance and development of the university’s investment in SAM. Members include the project team, researchers, therapists and other staff with an interest in its use to support student well-being. Three key tasks of the Board are to ensure SAM’s financial sustainability, to oversee developments in its usability and self-help components, and to obtain funding for the evaluation of its therapeutic impact