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The purpose of this paper is to explain how enterprise resource planning (ERP) implementation evolves by cloud computing in different industries with different delivery models of cloud ERP. This paper also investigates infrastructure as a service (IaaS) as a delivery approach for cloud ERP. Case research on IaaS is rarely found in the literature. In addition, this paper intends to reveal how this transformation from on-premises to the cloud would influence the ERP implementation process.

A multiple-case study is conducted to identify the different deployed models of cloud ERP systems in the implementation projects. The influences of emerging cloud computing technology on ERP implementation are investigated by interviewing consultants related to the projects.

The findings illustrate that not only software as a service (SaaS) but also IaaS and platform as a service cloud computing services are widely applied in cloud ERP implementation. This study also indicates that certain technical limitations of cloud ERP might have a positive effect on the outcome of ERP implementation.

This study investigates how cloud computing influences ERP implementation from different aspects. The result identifies both SaaS and IaaS as two different approaches widely adopted in cloud ERP implementation. Besides, this study has discussed in-depth and analyzed these two cloud ERP paradigms in five factors, including functionality, performance, portability, security, cost and customization. The classification and suggestions are original to the literature.

This article deals with internal auditors’ use of and compliance with the Standards for the Professional Practice of Internal Auditing, as well as the Practice Advisories, issued by the Institute of Internal Auditors (IIA). The results reported here form part of a global research project, the 2006 Common Body of Knowledge in Internal Auditing (CBOK) study. The research shows that internal auditors worldwide believe that overall, their organisations comply with the Standards. Reasons for not using the Standards relate to organisational attributes such as management’s perceptions that these do not add value and are too time‐consuming to comply with.

The purpose of this paper is to investigate power performance, economy and hydrocarbons (HC)/carbon monoxide (CO) emissions of diesel fuel on a two-stoke direct injection (DI) spark ignition (SI) engine.

Experimental study was carried out on a two-stroke SI diesel-fuelled engine with air-assisted direct injection, whose power performance and HC/CO emissions characteristics under low-load conditions were analysed according to the effects of ignition energy, ignition advance angle (IAA), injection timing angle and excess-air-ratio.

The results indicate that, for the throttle position of 10%, a large IAA with adequate ignition energy effectively increases the power and decrease the HC emission. The optimal injection timing angle for power and fuel consumption is 60° crank angle (CA) before top dead centre (BTDC). Lean mixture improves the power performance with the HC/CO emissions greatly reduced. At the throttle position of 20%, the optimal IAA is 30°CA BTDC. The adequate ignition energy slightly improves the power output and greatly decreases HC/CO emissions. Advancing the injection timing improves the power and fuel consumption but should not exceed the exhaust port closing timing in case of scavenging losses. Burning stoichiometric mixture achieves maximum power, whereas burning lean mixture obviously reduces the fuel consumption and the HC/CO emissions.

Gasoline has a low flash point, a high-saturated vapour pressure and relatively high volatility, and it is a potential hazard near a naked flame at room temperature, which can create significant security risks for its storage, transport and use. The authors adopt a low volatility diesel fuel for all vehicles and equipment to minimise the number of different devices using various fuels and improve the potential military application safety.

Under low-load conditions, the two stroke port-injected SI engine performance of burning heavy fuels including diesel or kerosene was shown to be worse than those of gasoline. The authors have tried to use the DI method to improve the performance of the diesel-fuelled engine in starting and low-load conditions.

The purpose of this study is to shed light on how accounting, which has been recognised as a contributor to the modernity problem, has been influenced by secular anthropology, which hinges on the concept of “self”. Based on Akbar S. Ahmed’s concept of Islamic Anthropology, Islamic Accounting Anthropology (IAA) is proposed as an answer to shift the accounting paradigm.

A case study in Indonesia was conducted by studying the development of the nation’s Shariah accounting from the perspective of diffusionism as an approach to anthropology. Following the constructivist tradition, IAA, which rejects the Social Darwinism notion of the superiority of the West over the East as the basis of the evolution of civilisation, is used as tool to realise Islamic norms through synchronic-diachronic study, constructing an accounting concept and invoking accounting transformation through accounting education.

This study finds that accounting has been greatly affected by secular Western culture through education and educators as agents that find their legitimation in country policies. Standard setters have also taken the same stance by siding with the capital market. By proposing IAA, it is hoped that Islam will replace the concept of “self-interest” as the faith of accounting and promote welfare for the ummah.

The problem of modernisation lies in the newfound faith of self-interest. In accounting, self-interest is ingrained in accounting theories such as Positive Accounting Theory, Entity Theory and Agency Theory, and thus accounting has become a tool to support neoliberal society. IAA will help produce accounting that is rooted in local wisdom and necessity yet very much embedded in Islamic values.

IAA suggests that accounting education must be geared towards anthropology detached from the Orientalism-secularism concept. This shift can be accomplished by integrating IAA into the accounting education curriculum.

Based on IAA, accounting practices can be designed under the guidance of the Quran and result using a synchronic-diachronic approach. By changing the ontological view through accounting education, accounting can drive societal consciousness towards the welfare of society instead of self-happiness.

Islamic accounting and anthropology are two subjects that are rarely discussed concurrently.

Agricultural systems in Mekong Delta have transformed to cope with climate change. Various researches pointed out that integrated agriculture-aquaculture (IAA) farming systems (i.e., rice-shrimp, rice-fish…) emerged as potential climate adaptive practices. However, limited studies are attempting to assess the sustainability of these agricultural practices. Therefore, it is essential to assess whether or not these systems will be sustainable in the context of climate change and what can be done to make it sustainable. The present study conducted the sustainability assessment of the rice-shrimp system to identify potential areas for improvement as well as policy implication to increase resilience and adaptation of coastal IAA system which could contribute to the understanding of other coastal agricultural deltas around the globe.

This study used a quantitative approach including the assessment protocol of van Asselt et al. (2014), the assessment framework of Vanloon et al. (2005), and the MCA methodology to flexibly and holistically assess the sustainability level of agricultural systems.

Results concluded that rice-shrimp systems have the potential to improve livelihood, food security, and adaptation of coastal farmers. Major improvements should be considered for productivity, efficiency, and equity themes, while minor improvements can be made for stability, durability, and compatibility themes.

This research could be used as a guideline for sustainability assessment in a context-specific case study of IAA, which showed a potential for the application of other climate-smart IAAs in similar contexts around the globe.

The purpose of this paper is to analyze how, in three different contexts, the National Council for Advertising Self-Regulation narratively uses its past to build an official history concerning its origins that legitimates advertising self-control as a hegemonic narrative.

By using the historical research and the “uses of the past” approach, this study identifies, analyzes and confronts three organizational histories of Conar’s origins (both its official and unofficial versions) in the context of the creation of the Brazilian system of advertising self-regulation.

After a thematic analysis of the documentary sources, the narratives on the National Council for Advertising Self-Regulation’s origins and the self-control process were grouped into three versions: the narrative under the military regime: 1976/1980; the narrative during the process of re-democratization of the country: 1981/1991 and the contemporary narrative: from 2005 onwards. These narratives were confronted and, in consequence, provided, each of them, a different interpretation of the context surrounding the creation and justification for advertising self-control.

The study shows how a consumer defense organization re-historicized its past strategically to gain legitimacy in three different ways through time. It also reveals that organizations strategically use their past to build an intended vision of the future, thus having more agency than the hegemonic literature in management studies usually guarantees. Finally, it exposes the malleability of past narratives through which organizations play a critical role in the ongoing struggle for competing uses of the past. Therefore, the study identifies different organizational stories through time that allow researchers to reflect on several strategic uses of the past by organizations.

This paper provides a theoretical foundation and conceptual framework to explain the interactions among risk management (RM), top management support (TMS), and internal audit activities (IAA) to achieve internal control quality (ICQ).

A review of the extant literature in RM, auditing and management control is conducted to develop and establish theoretical relationships.

In this work, interconnectedness among organisational factors is discussed by drawing on contingency theory to provide the theoretical logic and support the conceptual framework.

Although this work illustrates the significance of the moderation effect of TMS and the mediation effect of IAA to link RM processes with the quality of internal controls, limitations exist, as the study is conceptual and lacks empirical evidence. The paper emphasises education and training on RM and internal audit to address emerging issues and arising challenges in RM and ICQ.

The paper extends the existing literature in the area of ICQ, which is discussed extensively in developed contexts. However, studies on ICQ in emerging economics, specifically the Middle East and North Africa region, which suffers from high levels of corruption, and asset misappropriation cases are limited. Hence, this work is important because it addresses under-researched issues in relation to ICQ in an attempt to develop a conceptual framework from the available and most effective organisational factors to attain better ICQ.

Promoting “Quality Education” as part of Sustainable Development Goal 4 requires educational stakeholders to understand the nature of online learning from the learners’ perspective. This study aims to explore the asymmetric effects of online learning attributes on overall learning satisfaction in tourism and hospitality education.

The authors adopt the three-factor satisfaction theory and the three analytical steps penalty–reward contrast analysis, impact range performance analysis (IRPA) and impact asymmetry analysis. The authors then juxtapose the results of such analytical approaches to the traditional importance–performance analysis (IPA) for further insights.

Traditional IPA suggests nine high importance and performance online attributes. However, the IRPA reveals that only four attributes fall within high performance and high range of impact on satisfaction. The attribute “secure” had a low performance despite a significant impact on satisfaction.

By exploring asymmetric effects, scholars, service providers and participants of online education can have a deeper insight into the nature and dynamic effect of attributes on overall satisfaction.

By exploring the asymmetric impacts of online learning attributes on overall learning satisfaction, the findings provide a novel insight into the multidimensionality of online learning attributes.

推动“优质教育”作为可持续发展目标四的一部分, 要求教育利益相关者从学习者的角度从本质上了解在线学习。本研究探讨了在线学习属性对旅游和酒店教育整体学习满意度的非对称影响。

我们采用三因素满意度理论结合三个分析步骤：惩罚奖励对比分析（PRCA）; 影响范围性能分析（IRPA）; 影响非对称分析（IAA）, 并将这种分析方法的结果与传统的重要性-表现分析（IPA）对比以获得深入理解。

传统的重要性-表现分析的结果展现了在线学习满意度具有较高重要性和表现的九个属性。然而, IRPA 显示只有四个属性属于高性能和满意度的高影响范围。“安全”这一属性虽然对满意度有显着影响, 但它的表现评估却很低。

对非对称影响的探索帮助在线教育的学者、服务提供者和参与者们更深入地了解对于整体满意度而言不同属性的本质和动态影响。

通过探讨在线学习属性对整体学习满意度的非对称影响, 我们的研究结果为理解在线学习属性对于整体满意度的影响提供了多维度的新颖视角。

La promoción de la “Educación de Calidad” como parte del Objetivo de Desarrollo Sostenible 4 requiere que los actores educativos entiendan la naturaleza del aprendizaje en línea desde la perspectiva de los estudiantes. Este estudio explora los efectos asimétricos de los atributos del aprendizaje en línea sobre la satisfacción general del aprendizaje en la educación en turismo y hotelería.

Aplicamos la teoría de la satisfacción de tres factores y los tres pasos analíticos: análisis de contraste de penalización-recompensa (PRCA), análisis de rendimiento del rango de impacto (IRPA) y análisis de impacto asimétrico (IAA). A continuación, aplicamos los resultados de estos enfoques analíticos al tradicional análisis de importancia-rendimiento (IPA) para obtener más información.

El análisis tradicional de importancia-rendimiento sugiere nueve atributos en línea de gran importancia y rendimiento. Sin embargo, el IRPA revela que sólo cuatro atributos se encuentran dentro de la franja de alto rendimiento y alto impacto en la satisfacción. El atributo “seguridad” tuvo un desempeño bajo a pesar de tener un impacto significativo en la satisfacción.

Al explorar los efectos asimétricos, los académicos, los proveedores de servicios y los participantes de la educación en línea pueden tener una visión más profunda de la naturaleza y el efecto dinámico de los atributos en la satisfacción general.

Al explorar los impactos asimétricos de los atributos del aprendizaje en línea en la satisfacción general del aprendizaje, nuestros hallazgos brindan una visión novedosa de la multidimensionalidad de los atributos del aprendizaje en línea.

The purpose of this paper is to give a brief guidance on what a cloud provider should consider and what further actions to take to comply with General Data Protection Regulation (GDPR).

This paper presents in detail the requirements for GDPR compliance of cloud computing environments, presents the GDPR roles (data controller and data processor) in a cloud environment and discusses the applicability of GDPR compliance requirements for each cloud architecture (Infrastructure as a Service, Platform as a Service, Software as a Service), proposes countermeasures for satisfying the aforementioned requirements and demonstrates the applicability of the aforementioned requirements and countermeasures to a PaaS environment offering services for building, testing, deploying and managing applications through cloud managed data centers. The applicability of the method has been demonstrated on in a PaaS environment that offers services for building, testing, deploying and managing applications through cloud managed data centers.

The results of the proposed GDPR compliance measures for cloud providers highlight the effort and criticality required from cloud providers to achieve compliance.

The study aims to focus on the present automation status of the college libraries with an objective to offer enhanced Web-based library service on an affordable virtualization on cloud computing model.

With Infrastructure as a Service (Infrastructure as a Service) delivery model, this study demonstrates how libraries of colleges/smaller institutes could be connected to cloud Library Management System infrastructure through internet or dedicated point-to-point WAN connectivity. The Software as a Service (SaaS) delivery model depicts how college libraries could form library consortium at its own private cloud environment with installation of the required LMS application, database, middleware and other prerequisites.

A cloud-based consortium approach for the college libraries will reduce the cost of purchasing hardware equipment and setting up of infrastructural facilities; relieve libraries of involving additional IT skilled manpower; foster collaborative approach with shared environment and minimise duplication in resource subscription.

To the best of the authors’ knowledge, the present study is the first of its kind in the light of shifting of infrastructure, software and hardware requirements of smaller libraries for cooperative sharing in both IaaS and SaaS cloud platform. The study delineates step by step how college libraries could effectively leverage the cooperative cloud architecture for enhanced library services to reach wider user community.