4,367 research outputs found
Are Accounting Information Systems Programs Evolving to Meet the Needs of the Accounting Profession? An Analysis of Accounting Information Systems Programs in 2005 and 2019
The paper investigates the number and content of U.S. Accounting Information Systems (AIS) programs in 2005 and 2019 to identify whether AIS programs are meeting the expanding need for accountants with IT knowledge. A dramatic decrease in graduate AIS programs and a slight decrease in undergraduate programs occurred from 2005 to 2019. Overall, graduate AIS programs meet the most recent IFAC and AICPA guidance on IT competencies better than undergraduate AIS programs. Offering AIS courses in data analytics programs and greater integration of data analytics in AIS programs raise opportunities for universities to provide its accounting graduates with in-demand skills
Fourier-based Function Secret Sharing with General Access Structure
Function secret sharing (FSS) scheme is a mechanism that calculates a
function f(x) for x in {0,1}^n which is shared among p parties, by using
distributed functions f_i:{0,1}^n -> G, where G is an Abelian group, while the
function f:{0,1}^n -> G is kept secret to the parties. Ohsawa et al. in 2017
observed that any function f can be described as a linear combination of the
basis functions by regarding the function space as a vector space of dimension
2^n and gave new FSS schemes based on the Fourier basis. All existing FSS
schemes are of (p,p)-threshold type. That is, to compute f(x), we have to
collect f_i(x) for all the distributed functions. In this paper, as in the
secret sharing schemes, we consider FSS schemes with any general access
structure. To do this, we observe that Fourier-based FSS schemes by Ohsawa et
al. are compatible with linear secret sharing scheme. By incorporating the
techniques of linear secret sharing with any general access structure into the
Fourier-based FSS schemes, we show Fourier-based FSS schemes with any general
access structure.Comment: 12 page
Recommended from our members
Diabetes mellitus and the eye: axial length
Background and aims: The refractive error of the eye is dependent on its axial length. Refractive error is known to fluctuate significantly in poorly controlled diabetic patients. Recently it has been reported that human eyes fluctuate in axial length during the day. However, this change is not detectable in all subjects, suggesting physiological influences such as diet. The purpose of this study was to investigate fluctuations in axial length and blood glucose levels (BGLs) in diabetic patients and control subjects, using partial coherence interferometry.
Material and methods: Periodic axial length measurements were taken with an IOLMaster (Zeiss, Oberkochen, Germany) in 21 type 2 diabetic subjects (age 56 ± 11 years), 19 type 1 diabetic subjects (age 38 ± 15 years) and 18 non-diabetic controls (age 46 ± 22 years). Additionally, BGLs were measured using a HemoCue Beta glucose analyser (HemoCue, Ängelholm, Sweden). Measurements were taken between 8AM and 8PM at approximately two hourly intervals. The ocular length variability was mapped against time of day and related to BGLs, age, and the degree of diabetic retinopathy.
Results: Axial length variations were found to be significant with time (ANOVA, P=.003) and there was a significant effect for the interaction between group and time of day (ANOVA, P.05)
Conclusion: Axial length varies throughout the day in diabetic and control subjects; however, this change does not appear to be significant in every individual. The data suggest a maximum axial length value in the afternoon. Changes in axial length from baseline did not correlate with BGLs, age, or the degree of diabetic retinopathy. Therefore, blood glucose levels may not be the main physiological influence in axial length fluctuations
The Role of State Boredom, State of Fear of Missing Out and State Loneliness in State Phubbing
The term “phubbing” describes individuals’ engagement with their smartphones during face-to-face conversations. Because some scholars treated phubbing as a trait experience, the predictors they investigated to explain this behavior have also been trait predictors. This paper reports on a study that used the state phubbing scale, which took into account both the fleeting and the psychological properties of this behavior, and applied a set of state predictors that perceived phubbing as a state experience (state boredom, state of fear of missing out and state loneliness). Data was collected using an online survey. The results from the multiple regression analysis revealed that the state of fear of missing out was a stronger predictor of state phubbing with state boredom also predicting state phubbing to a lesser extent. State loneliness didn’t predict this behaviour. Understanding the immediate predictors of phubbing is important, considering the negative effects of this behavior on offline relationships
An Investigation Of The Erosion In New Major Innovation Characteristics Over Time
A recent study by ODonnell and Sauer (2008) indicated, that over time, the benefit of launching new majors to reduce freshman attrition dissipated. In 2004, new majors had a significant effect on reducing attrition. By 2007, however, these same new majors were no longer significant predictors of attrition. What happened between 2004 and 2007 to cause this erosion in the affect of new majors on attrition? In this study, we examine the differences in perceptions of the innovative characteristics in an effort to explain why this erosion might have occurred. Results of a two-way between subjects ANOVA reveals that new majors began to be perceived as similar to old majors along certain dimensions of innovative characteristics. In particular, differences in the prospects of getting a better job, the perception that the new major was easier, hearing from others that new majors offered better job prospects and that employers preferred new majors, and that new majors were less compatible with student needs and goals, all disappeared by 2007. Nevertheless, new majors were still perceived as requiring more prerequisites, being more likely to require an extra course, and as not being offered at other area colleges and universities relative to old majors. This article discusses the impact and consequences of these findings and proposes future research to be pursued
Elementary analysis of the special relativistic combination of velocities, Wigner rotation, and Thomas precession
The purpose of this paper is to provide an elementary introduction to the
qualitative and quantitative results of velocity combination in special
relativity, including the Wigner rotation and Thomas precession. We utilize
only the most familiar tools of special relativity, in arguments presented at
three differing levels: (1) utterly elementary, which will suit a first course
in relativity; (2) intermediate, to suit a second course; and (3) advanced, to
suit higher level students. We then give a summary of useful results, and
suggest further reading in this often obscure field.Comment: V1: 25 pages, 6 figures; V2: 22 pages, 5 figures. The revised version
is shortened and the arguments streamlined. Minor changes in notation and
figures. This version matches the published versio
First principles calculation of uniaxial magnetic anisotropy and magnetostriction in strained CMR films
We performed first - principles relativistic full-potential linearized
augmented plane wave calculations for strained tetragonal ferromagnetic
La(Ba)MnO with an assumed experimental structure of thin strained
tetragonal LaCaMnO (LCMO) films grown on SrTiO[001]
and LaAlO[001] substrates. The calculated uniaxial magnetic anisotropy
energy (MAE) values, are in good quantitative agreement with experiment for
LCMO films on SrTiO substrate. We also analyze the applicability of linear
magnetoelastic theory for describing the stain dependence of MAE, and estimate
magnetostriction coefficient .Comment: Talk given at APS99 Meeting, Atlanta, 199
Recommended from our members
Diurnal Refractive Error Fluctuations in Diabetic and Control Subjects
Purpose: Refractive error has been shown to fluctuate in poorly controlled diabetic patients. The purpose of this study was to measure acute diurnal fluctuations in refractive error and blood glucose levels (BGLs) in diabetic and control subjects.
Methods: Twenty-one type 2 diabetic subjects (age 56 ± 11 years), 20 type 1 diabetic subjects (age 38 ± 15 years) and 20 non-diabetic controls (age 49 ± 23 years) took part in the study. Refractive error was measured with an OPD ARK-10000 autorefractometer (Nidek) and BGLs were measured using a finger stick test (Hemocue). All measurements were taken six times during the day, between 8AM and 8PM at approximately twohourly intervals. Using power vector analysis the variability in refractive error was mapped against time of day and related to BGLs, HbA1c, diabetic status and duration of disease.
Results: Refractive error was similar between groups (p=0.96) and did not fluctuate significantly during the day in any of the three groups (ANOVA p>0.05). The mean ± SD values for BGLs during the day were 10.4 ± 4.40mM/l in DM type 2, 10.3 ± 5.30mM/l in DM type 1, and 5.4 ± 1.04mM/l in control subjects. BGLs changed significantly during the day and between groups (ANOVA p0.05). Multiple regression analysis showed that neither BGLs, HbA1c, diabetic status, nor duration of disease had a significant effect on diurnal refractive error measurements. (p>0.05).
Conclusions: Diurnal changes in BGLs do not result in significant acute refractive error fluctuations in diabetic patients, as measured with an autorefractometer.
CR: C. O’Donnell, None; H. Workman, None; S.L. Hosking, None; B. Huntjens, None.
Support: Supported by a PhD studentship from Lein Applied Diagnostics Ltd
- …