Outsourcing income tax returns : convenient and/or controversial

This paper investigates the outsourcing of income tax return preparation by Australian accounting firms. It identifies the extent to which firms are currently outsourcing accounting services or considering outsourcing accounting services, with a focus on personal and business income tax return preparation. The motivations and barriers for outsourcing by Australian accounting firms are also considered in this paper. Privacy, security of client data, and the competence of the outsourcing provider's staff have been identified as risks associated with outsourcing. An expectation relating to confidentiality of client data is also examined in this paper. Statistical analysis of data collected from a random sample of Australian accounting firms using a survey questionnaire provided the empirical data for the paper. The results indicate that the majority of Australian accounting firms are either currently outsourcing or considering outsourcing accounting services, and firms are outsourcing taxation preparation both onshore and offshore. The results also indicate that firms expect the volume of outsourced work to increase in the future. In contrast to the literature identifying labour arbitrage as the primary driver for organisations choosing to outsource, this study found that the main factors considered by accounting firms in the decision to outsource were to expedite delivery of services to clients and to enable the firm to focus on core competencies. Data from this study also supports the literature which ndicates that not all tax practitioners are adhering to codes of conduct in relation to client confidentiality. Research identifying the extent to which accounting services are outsourced is limited, therefore significant contributions to the academic literature and the accounting profession are provided by this ndicates that not all tax practitioners are adhering to codes of conduct in relation to client confidentiality. Research identifying the extent to which accounting services are outsourced is limited, therefore significant contributions to the academic literature and the accounting profession are provided by this study.

Developing a framework of effective prevention and response strategies in workplace sexual harassment

Sexual harassment remains a widespread workplace phenomenon, despite laws that proscribe it. Drawing initially on a typology from the violence prevention literature that conceptualizes prevention and response approaches according to when they occur, the paper synthesizes strategies identified in literature addressing workplace sexual harassment, as well as other workplace injustices or grievances. The paper utilizes this previous research to develop a framework of sexual harassment prevention strategies along two dimensions: functions and timing. The framework offers a research-informed set of organization-wide preventative and remedial approaches, a systemic approach to what is often seen as an individual problem, and a means to better focus interventions that are often disparate and unco-ordinated. The paper also highlights important areas for future research including a stronger focus on longer-term (tertiary) corrective actions.

Using police crash databases for injury prevention research - a comparison of opt-out and opt-in approaches to study recruitment

Objective: The study aimed to examine the difference in response rates between opt-out and opt-in participant recruitment in a population-based study of heavy-vehicle drivers involved in a police-attended crash. Methods: Two approaches to subject recruitment were implemented in two different states over a 14-week period and response rates for the two approaches (opt-out versus opt-in recruitment) were compared. Results: Based on the eligible and contactable drivers, the response rates were 54% for the optout group and 16% for the opt-in group. Conclusions and Implications: The opt-in recruitment strategy (which was a consequence of one jurisdiction’s interpretation of the national Privacy Act at the time) resulted in an insufficient and potentially biased sample for the purposes of conducting research into risk factors for heavy-vehicle crashes. Australia’s national Privacy Act 1988 has had a long history of inconsistent practices by state and territory government departments and ethical review committees. These inconsistencies can have profound effects on the validity of research, as shown through the significantly different response rates we reported in this study. It is hoped that a more unified interpretation of the Privacy Act across the states and territories, as proposed under the soon-to-be released Australian Privacy Principles will reduce the recruitment challenges outlined in this study.

eHealth-as-a-Service (eHaaS) : towards universal stakeholder engagement

With the introduction of the Personally Controlled Health Record (PCEHR), the Australian public is being asked to accept greater responsibility for their healthcare by taking an active role in the management of personal health information. Although well designed, constructed and intentioned, policy and privacy concerns have resulted in an eHealth model that may impact future health sharing requirements. Hence, as a case study for a consumer eHealth initative in the Australian context, eHealth-as-a-Service (eHaaS) serves as a disruptive step in in the aggregation and transformation of health information for use as real-world knowledge. The strategic value of extending the community Health Record Bank (HRB) model lies in the ability to automatically draw on a multitude of relevant data repositories and sources to create a single source of the truth and to engage market forces to create financial sustainability. The opportunity to transform the beleaguered Australian PCEHR into a realisable and sustainable technology consumption model for patient safety is explored. Moreover, the current clerical focus of healthcare practitioners acting in the role of de facto record keepers is renegotiated to establish a shared knowledge creation landscape of action for safer patient interventions. To achieve this potential however requires a platform that will facilitate efficient and trusted unification of all health information available in real-time across the continuum of care. eHaaS provides a sustainable environment and encouragement to realise this potential.

Consumer acceptance of Accountable-eHealth systems

In this paper, we present the results of a survey conducted to measure the attitudes of the consumers of eHealth towards Accountable-eHealth systems which are designed for information privacy management. A research model is developed that can identify the factors contributing to system acceptance and is validated using quantitative data from 187 completed survey responses from university students studying non-health related courses at a university in Queensland, Australia. The research model is validated using structural equation modelling and can be used to identify how specific characteristics of Accountable-eHealth systems would affect their overall acceptance by future eHealth consumers.

Human-centred methods for design of mobile social technologies : a case study of agile ridesharing

Social contexts are possible information sources that can foster connections between mobile application users, but they are also minefields of privacy concerns and have great potential for misinterpretation. This research establishes a framework for guiding the design of context-aware mobile social applications from a socio-technical perspective. Agile ridesharing was chosen as the test domain for the research because its success relies upon effectively connecting people through mobile technologies.

Contemporary public spaces in urban knowledge precincts : observations from Brisbane, Australia

The advanced era of knowledge-based urban development has led to an unprecedented increase in mobility of people and the subsequent growth in the new typology of agglomerated enclaves of knowledge such as urban knowledge precincts. A new role has been assigned to contemporary public spaces of these precincts to attract and retain the mobile knowledge workforce for long by creating a sense of place for them. This paper sheds light over the place making in the globalised knowledge economy world which develops a sense of permanence spatio-temporally to knowledge workers displaying a set of particular characteristics and simultaneously is process-dependent getting developed by the internal and external flows and contributing substantially in the development of the broader context it stands in relation with. The paper highlights the observations from Australia’s new world city Brisbane to outline the application of urban design as a tool to create and sustain this bipartite place making in urban knowledge precincts, which caters diverse range of social, cultural and democratic needs. It seeks to analyse the modified permeable typology of public spaces that makes it more viable and adaptive as per the changing needs of the contemporary globalised or in other words knowledge society. This research has taken an overall process-based approach reflecting how urban design is an assemblage of the encompassing processes that underlay the resultant place making. It explores how the permeable design typology of these contemporary precincts in Brisbane develops a progressive sense of place that makes them stimulating, effervescent and vibrant.

Cheating prevention in linear secret sharing

Cheating detection in linear secret sharing is considered. The model of cheating extends the Tompa-Woll attack and includes cheating during multiple (unsuccessful) recovery of the secret. It is shown that shares in most linear schemes can be split into subshares. Subshares can be used by participants to trade perfectness of the scheme with cheating prevention. Evaluation of cheating prevention is given in the context of different strategies applied by cheaters.

Social engineering in social networking sites : how good becomes evil

Social Engineering (ES) is now considered the great security threat to people and organizations. Ever since the existence of human beings, fraudulent and deceptive people have used social engineering tricks and tactics to trick victims into obeying them. There are a number of social engineering techniques that are used in information technology to compromise security defences and attack people or organizations such as phishing, identity theft, spamming, impersonation, and spaying. Recently, researchers have suggested that social networking sites (SNSs) are the most common source and best breeding grounds for exploiting the vulnerabilities of people and launching a variety of social engineering based attacks. However, the literature shows a lack of information about what types of social engineering threats exist on SNSs. This study is part of a project that attempts to predict a persons’ vulnerability to SE based on demographic factors. In this paper, we demonstrate the different types of social engineering based attacks that exist on SNSs, the purposes of these attacks, reasons why people fell (or did not fall) for these attacks, based on users’ opinions. A qualitative questionnaire-based survey was conducted to collect and analyse people’s experiences with social engineering tricks, deceptions, or attacks on SNSs.

An efficient eAuction potocol

A secure protocol for electronic, sealed-bid, single item auctions is presented. The protocol caters to both first and second price (Vickrey) auctions and provides full price flexibility. Both computational and communication cost are linear with the number of bidders and utilize only standard cryptographic primitives. The protocol strictly divides knowledge of the bidder's identity and their actual bids between, respectively, a registration authority and an auctioneer, who are assumed not to collude but may be separately corrupt. This assures strong bidder-anonymity, though only weak bid privacy. The protocol is structured in two phases, each involving only off-line communication. Registration, requiring the use of the public key infrastructure, is simultaneous with hash-sealed bid-commitment and generates a receipt to the bidder containing a pseudonym. This phase is followed by encrypted bid-submission. Both phases involve the registration authority acting as a communication conduit but the actual message size is quite small. It is argued that this structure guarantees non-repudiation by both the winner and the auctioneer. Second price correctness is enforced either by observing the absence of registration of the claimed second-price bid or, where registered but lower than the actual second price, is subject to cooperation by the second price bidder - presumably motivated through self-interest. The use of the registration authority in other contexts is also considered with a view to developing an architecture for efficient secure multiparty transactions

Democratic systems

Digital signature is a breakthrough of modern cryptographic systems. A (t, n) threshold digital signature allows every set of cardinality t or more (out-of n) co-signers to authenticate a message. In almost all existing threshold digital signatures the threshold parameter t is fixed. There are applications, however, in which the threshold parameter needs to be changed from time to time. This paper considers such a scenario, in order to discuss relevant problems, and proposes a model that solves the related problems.

Distinguishing attack on SOBER-128 with linear masking

We present a distinguishing attack against SOBER-128 with linear masking. We found a linear approximation which has a bias of 2^− − 8.8 for the non-linear filter. The attack applies the observation made by Ekdahl and Johansson that there is a sequence of clocks for which the linear combination of some states vanishes. This linear dependency allows that the linear masking method can be applied. We also show that the bias of the distinguisher can be improved (or estimated more precisely) by considering quadratic terms of the approximation. The probability bias of the quadratic approximation used in the distinguisher is estimated to be equal to O(2^− − 51.8), so that we claim that SOBER-128 is distinguishable from truly random cipher by observing O(2^103.6) keystream words.

Parallel authentication and public-key encryption

A parallel authentication and public-key encryption is introduced and exemplified on joint encryption and signing which compares favorably with sequential Encrypt-then-Sign (ɛtS) or Sign-then-Encrypt (Stɛ) schemes as far as both efficiency and security are concerned. A security model for signcryption, and thus joint encryption and signing, has been recently defined which considers possible attacks and security goals. Such a scheme is considered secure if the encryption part guarantees indistinguishability and the signature part prevents existential forgeries, for outsider but also insider adversaries. We propose two schemes of parallel signcryption, which are efficient alternative to Commit-then-Sign-and- Encrypt (Ct&G3&S). They are both provably secure in the random oracle model. The first one, called generic parallel encrypt and sign, is secure if the encryption scheme is semantically secure against chosen-ciphertext attacks and the signature scheme prevents existential forgeries against random-message attacks. The second scheme, called optimal parallel encrypt. and sign, applies random oracles similar to the OAEP technique in order to achieve security using encryption and signature components with very weak security requirements — encryption is expected to be one-way under chosen-plaintext attacks while signature needs to be secure against universal forgeries under random-plaintext attack, that is actually the case for both the plain-RSA encryption and signature under the usual RSA assumption. Both proposals are generic in the sense that any suitable encryption and signature schemes (i.e. which simply achieve required security) can be used. Furthermore they allow both parallel encryption and signing, as well as parallel decryption and verification. Properties of parallel encrypt and sign schemes are considered and a new security standard for parallel signcryption is proposed.

A non-malleable group key exchange protocol robust against active insiders

In this paper we make progress towards solving an open problem posed by Katz and Yung at CRYPTO 2003. We propose the first protocol for key exchange among n ≥2k+1 parties which simultaneously achieves all of the following properties: 1. Key Privacy (including forward security) against active attacks by group outsiders, 2. Non-malleability — meaning in particular that no subset of up to k corrupted group insiders can ‘fix’ the agreed key to a desired value, and 3. Robustness against denial of service attacks by up to k corrupted group insiders. Our insider security properties above are achieved assuming the availability of a reliable broadcast channel.

Universal designated-verifier signatures

Motivated by privacy issues associated with dissemination of signed digital certificates, we define a new type of signature scheme called a ‘Universal Designated-Verifier Signature’ (UDVS). A UDVS scheme can function as a standard publicly-verifiable digital signature but has additional functionality which allows any holder of a signature (not necessarily the signer) to designate the signature to any desired designated-verifier (using the verifier’s public key). Given the designated-signature, the designated-verifier can verify that the message was signed by the signer, but is unable to convince anyone else of this fact. We propose an efficient deterministic UDVS scheme constructed using any bilinear group-pair. Our UDVS scheme functions as a standard Boneh-Lynn-Shacham (BLS) signature when no verifier-designation is performed, and is therefore compatible with the key-generation, signing and verifying algorithms of the BLS scheme. We prove that our UDVS scheme is secure in the sense of our unforgeability and privacy notions for UDVS schemes, under the Bilinear Diffie-Hellman (BDH) assumption for the underlying group-pair, in the random-oracle model. We also demonstrate a general constructive equivalence between a class of unforgeable and unconditionally-private UDVS schemes having unique signatures (which includes the deterministic UDVS schemes) and a class of ID-Based Encryption (IBE) schemes which contains the Boneh-Franklin IBE scheme but not the Cocks IBE scheme.