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The recursive structure of butterfly matrices has been exploited to accelerate common methods in computational linear algebra. This was first developed by D. Stott Parker \cite{Pa95}. Recently, the machine learning community has taken particular interest in these applications. Butterfly structures can now be found integrated into architectures for software used in learning fast solvers for large linear systems and in image recognition, covering tasks such as early cancer identification or smart vehicle navigation \cite{uwBFT, butterflynet, fast_alg}. These new advances have enabled less powerful computing systems, such as in mobile devices or portable smart devices, to effectively utilize computationally heavy tools that were previously unavailable. Although empirical evidence supports the use of butterfly matrices in these newer technologies, the literature on the mathematical theory that justified these results is lacking. Building on research started in \cite{Tr19}, I will give a fuller picture of the numerical, spectral, and group properties of particular ensembles of random butterfly matrices. This document will provide a stronger mathematical foundation to further support the approaches already found in practice and can inform future applications not yet explored.

A rapidly growing emerging economy such as Indonesia has an increasing need for qualified accountants to service the many needs of business. However, the current dearth of qualified accountants is becoming critical, and this situation will only get worse as Big 4 firms, mid-tier firms and local firms struggle to recruit enough trainees to qualify as professional accountants. This study examines the plight of the Indonesian accounting profession by investigating why accounting students are shunning the profession, possibly leading to the demise of the Indonesian profession as we know it today The study shows that although career intention constantly changes as new experiences are encountered, background factors matter. Ethnicity, living in an urban or rural environment, and where one is educated all matter to career intention. Further, one's own self-efficacy, such as English language ability, and other people's views are all influential in where we want to work To address this looming crisis in the profession the Indonesian government needs to implement policies that ensure that the education curriculum addresses English language literacy, especially in rural areas; and the profession needs to engage more with remoter universities in rural locations to recruit high achieving students to provide greater diversity in the profession Refereed/Peer-reviewed

Accounting has long been the benchmark by which all other introductory accounting textbooks are measured. It is well known as a comprehensive, authoritative and reliable textbook that has supported students studying introductory accounting for over 20 years. The clarity of explanation and thorough illustration of the accounting process supports learning and prepares students for future study in commerce, and beyond into professional practice. The new edition is ideally suited to accounting and non-accounting majors alike, illustrating accounting procedures and applying accounting information to business and business decision making. Accordingly, changes required under accounting standards and the regulatory environment as a consequence of International Accounting Standards Board (IASB) initiatives and the Conceptual Framework in Financial Reporting have been thoroughly updated in line with recent changes to AIFRS and the Framework.

Thesis (PhD)--University of South Australia, 2011. Includes bibliographical references (pages 235-253) This study examines the impact on the personality type of accountants in public practice, accounting students and the graduates employed by accounting firms of calls for change to the generic and personal skills required in the accounting profession over the past 25 years. Since the mid-1980s there have been repeated calls in the US and Australia to change accounting education so as to develop the generic and personal skills of graduates in response to the increased use of technology and the globalisation of business. Many of these previous papers have been based on surveys of accountants and academics ranking a variety of skills in order of importance without actually measuring the use of such skills in practice. The perception among many academics is that the personality type of accounting students and their inherent generic and personal skills have not changed significantly over time and yet they successfully continue to seek employment in accounting firms. Holland’s Theory of Vocational Personalities and Work Environments measures six aspects of personality based largely on the activities, competencies and skills in which individuals are interested or exhibit. The generic and personal skills being promoted as desirable in the accounting literature generally fall within Holland’s six personality types of Realistic, Investigative, Artistic, Social, Enterprising and Conventional. These are applied in this study as a measure of the generic and personal skills that dominate accounting firms. A review of the accounting literature suggested that if the skills of accountants had changed as indicated by such reports as Bedford et al. (1986), Albrecht and Sack (2000) and Hancock et al. (2009), there should have been an increase in the Enterprising and Social personality type of accountants and a decrease in the Conventional type. The study involved both quantitative research using Holland’s Self Directed Search instrument to assess the personality types of accountants in practice and accounting students, and qualitative research interviewing the membership managers of the professional accounting bodies and the recruitment staff of accounting firms to explain the quantitative results. The results of this study indicate that over the past three decades the personality of accountants in public practice has not changed significantly and is best characterised as Conventional, Enterprising and Social. Accounting students were also found to be Conventional, Enterprising and Social and match, or are congruent with, the work environment of accounting firms. Newly employed graduates were also found to be Conventional, Enterprising and Social but significantly less Conventional and more Social than more experienced accountants in public practice. The recruitment process appears to reinforce the existing work environment of accounting firms and explains why there has been no significant change over the past three decades. The study contributes to knowledge in this field in two respects: First, it considers whether the changing scope of the accounting profession over the past 30 years has required a contemporary change in the personality types of graduates that accounting firms now require. Second, it contributes to the limited literature on work environment change within Holland’s Theory by using the accounting profession in Australia as a case study where a profession has made claims that the work environment has changed and has proactively sought to change the personality types that it attracts.

2005

This paper outlines the approach taken to use teams of diverse professionals and a Graduate Qualities framework to develop students' generic skills within a Bachelor of Commerce degree. The Graduate Qualities framework is closely aligned with the Professional Requirements of the Australian accounting professional bodies and the generic skills of the Australian Council for Educational Research. The pressure to embed the development of generic skills into university courses comes from three areas: the government, employers and the universities. With the impending trialing of Graduate Skills Assessment in universities, the increasing interest by the accounting profession to produce broader thinking graduates and universities' management to improve their institutional ratings, academics will be required to develop students' generic skills through the teaching and learning environment they provide in their subjects. This paper also outlines the changes implemented as an outcome of this process that resulted in...