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In any critical system, high‐availability of software components like web services has so far been achieved through replication. Three replication strategies known as active, passive, and hybrid, describe for example how many replicas are needed, where to locate replicas, and how replicas interact with the original web service and among themselves if needed. The purpose of this paper is to show how replicates could be substituted with components that are similarly functional to the component that needs back‐up in case of failure.

After examination of the different existing replication strategies, it was decided to test the suitability of the proposed web services high‐availability approach based on communities for each strategy. To this end, the specification of web services using two behaviors, namely control and operational, was deemed appropriate.

The active replication strategy is the only strategy that could support the development of a web services high‐availability approach based on communities of web services.

The proposed approach has been validated in practice by deploying a JXTA‐based testbed. The experimental work has implemented the active replication strategy.

Software component high‐availability could be achieved by components that are similarly functional to this component, which permits the common limitations of existing replication strategies to be addressed.

This paper aims to systematically review the existing studies for Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) standards which include different tracks of researches and then identify the gaps to propose opportunities for future research.

By adopting a systematic literature review approach, 46 papers that were published between 2000 and 2020 from 23 journals concerned with AAOIFI were selected for review and analysis.

The authors combine electronic searches to identify relevant studies using keywords such as “AAOIFI” or and “Islamic standards.” In light of the existing studies’ limitations, this paper derives and summarizes five leading future research tracks: identifies the research gaps in AAOIFI and then suggests that AAOIFI still requires more empirical analyses; identifies the alternative analytical methods as meta-analysis; identifies additional measurements for macro and microeconomics factors; identifies recent tracks as corresponding to Covid-19 pandemic; and future studies should consider the role of central banks and positive criticism for AAOIFI.

This analysis address the literature gaps on measuring compliance, determinants and consequences of AAOIFI adoption as this study serves as a guide for the researchers, regulators and Islamic financial institutions in research associated with this area. The findings would support AAOIFI, regulators and related authorities across jurisdictions with suggestions on improving the current AAOIFI practices.

This literature review is a historical record and guidance for researchers who seek to examine and explore several questions about AAOIFI. To the best of the authors’ knowledge, this is the first paper that applies systematic literature review over AAOIFI research field.

Cloud computing provides a dynamic, heterogeneous and elastic environment by offering accessible ‘cloud services’ to end-users. The tasks involved in making cloud services available, such as matchmaking, selection and composition, are essential and closely related to each other. Integration of these tasks is critical for optimal composition and performance of the cloud service platform. More efficient solutions could be developed by considering cloud service tasks collectively, but the research and academic community have so far only considered these tasks individually. The purpose of this paper is to propose an integrated QoS-based approach for cloud service matchmaking, selection and composition using the Semantic Web.

In this paper, the authors propose a new approach using the Semantic Web and quality of service (QoS) model to perform cloud service matchmaking, selection and composition, to fulfil the requirements of an end user. In the Semantic Web, the authors develop cloud ontologies to provide semantic descriptions to the service provider and requester, so as to automate the cloud service tasks. This paper considers QoS parameters, such as availability, throughput, response time and cost, for quality assurance and enhanced user satisfaction.

This paper focus on the development of an integrated framework and approach for cloud service life cycle phases, such as discovery, selection and composition using QoS, to enhance user satisfaction and the Semantic Web, to achieve automation. To evaluate performance and usefulness, this paper uses a scenario based on a Healthcare Decision-Making System (HDMS). Results derived through the experiment prove that the proposed prototype performs well for the defined set of cloud-services tasks.

As a novel concept, our proposed integrated framework and approach for cloud service matchmaking, selection and composition based on the Semantic Web and QoS characterisitcs (availability, response time, throughput and cost), as part of the service level agreement (SLA) will help the end user to match, select and filter cloud services and integrate cloud-service providers into a multi-cloud environment.

De facto use of International Financial Reporting Standards (IFRS) is a particular form of voluntary compliance with International Accounting Standards (IAS). It is practiced when an enterprise uses a number (and not all) of international standards as a complement to overcome the unachieved nature of local generally accepted accounting principles. The purpose of this paper is to analyze, at first, whether the financial expertise of Tunisian audit committee’s members is associated with de facto use of IFRS. Second, it explores to what extent and in what direction this association evolves when the factor auditor’s size is introduced as a moderator variable.

Data spanning a seven-year period (2012–2018) was hand-collected for a sample of 497 firm-year observations. Further, regression analysis was used to test the study’s hypothesis.

Findings show that the proportion of financial experts who sit on the audit committee is positively associated with the de facto use of IFRS. Besides, the association between audit committee members’ financial expertise and the voluntary use of IFRS is more pronounced when the company is audited by at least one BIG 4 audit firm.

The paper’s findings have implications for regulatory bodies and standards setters who are concerned with the functioning of the audit committee, especially when it comes to enhancing the quality of the financial statements. The results also shed light on the role of financial experts on the audit committee and Big 4 auditors to enforce the de facto use of IFRS.

The findings of this study contain an important message for the drift toward national de jure convergence with IAS.

By drawing on the institutional theory and contingency theory, this study aims to examine the effects of leadership and accounting capacity on the quality of financial reporting and accountability of public organisations in Vietnam. Furthermore, this paper is to determine the impact of financial reporting quality on accountability.

The research model and hypotheses have been tested by partial least squares structural equation modeling, with 177 survey samples obtained from accountants and managers working in the public sector in Vietnam.

The research results indicate that leadership and accounting capacity have a positive effect on financial reporting quality; leadership and accounting capacity positively influence accountability; and the quality of financial reporting has a positive impact on accountability.

The research results provide empirical evidence of the direct impact of leadership and accounting capacity on financial reporting quality and accountability of public organisations in a developing country. Moreover, the current work also provides important evidence for the impact of financial reporting quality on accountability.

Public sector organisations must realise that leadership and accounting capacity play a vital role in the accounting reform process. Public institutions likewise need to pay attention to develop accounting capacity and promote leadership. Moreover, the results respond to the continuing call for increased citizen trust in public organisations.

To the best of the authors’ knowledge, this study is the first to examine the chain from leadership, accounting capacity, financial reporting quality and accountability in the context of public sector organisations in an Asian transition market.

The purpose of this work is to investigate the effect of oxide-coated steel in comparison with mild steel fibers on the tribological and corrosion performances of friction composites.

In this study, the friction composites were developed in the form of standard brake pads by using oxide-coated steel and compared with mild steel fibers-based one without varying the other ingredients. The brake pads were developed as per the industrial procedure. The physical, mechanical, thermal properties of the developed brake pads were analyzed as per the industrial standards. The tribological properties were analyzed using the Chase test. The worn surface analysis was done using scanning electron microscope. Corrosion behavior was also analyzed in both salt and normal water conditions.

The experimental results indicate that the oxide-coated steel-based friction composites brake pads possess good physical, chemical, thermal, corrosion resistance and mechanical properties with stable fade and recovery characteristics because of its oxide coating and flake morphology.

This paper explains the influence of oxide-coated steel in friction composites for enhancing the tribological performance and corrosion resistance by its oxide coating and flake morphology which could potentially replace mild steel fibers-based problems in friction composites.

The purpose of this paper was to explore the possibility of utilization of Ocimum sanctum Linn (Tulsi) leaf extract as a natural preservative in muscle foods. The products incorporated with Ocimum sanctum leaf extract were assessed for various oxidative stability and storage quality parameters.

The Ocimum sanctum leaf extract was incorporated at 300 mg/kg level in the formulation. Chicken sausages incorporated with Ocimum sanctum leaf extract along with control samples were aerobically packaged in low-density polyethylene pouches and assessed for lipid oxidation, physicochemical, microbiological and sensory characteristics under refrigerated (4 ± 1°C) conditions.

Ocimum sanctum leaf extract showed a significant (p < 0.05) effect on the lipid stability, as the treated products exhibited significantly (p < 0.05) lower thiobarbituric acid reactive substances (mg malonaldehyde/kg) and free fatty acid (% oleic acid) values in comparison to control. A significant (p < 0.05) effect was also observed on the microbiological characteristics of the products, as the treated products showed significantly (p < 0.05) lower values for total plate count, psychrophilic count and yeast and mould count. Significantly, (p < 0.05) higher scores were also observed for various sensory parameters of the treated products.

The paper has demonstrated the use of Ocimum sanctum leaf extract as a potential natural preservative, as it successfully improved the oxidative stability and storage quality of the products during refrigerated (4 ± 1°C) storage and may be commercially exploited as a natural preservative in muscle foods.