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Trust is one of the main pillars of many communication and interaction domains. Computing is no exception. Fog computing (FC) has emerged as mitigation of several cloud computing limitations. However, selecting a trustworthy node from the fog network still presents serious challenges. This paper aims to propose an algorithm intended to mitigate the trust and the security issues related to selecting a node of a fog network.

The proposed model/algorithm is based on two main concepts, namely, machine learning using fuzzy neural networks (FNNs) and the weighted weakest link (WWL) algorithm. The crux of the proposed model is to be trained, validated and used to classify the fog nodes according to their trust scores. A total of 2,482 certified computing products, in addition to a set of nodes composed of multiple items, are used to train, validate and test the proposed model. A scenario including nodes composed of multiple computing items is designed for applying and evaluating the performance of the proposed model/algorithm.

The results show a well-performing trust model with an accuracy of 0.9996. Thus, the end-users of FC services adopting the proposed approach could be more confident when selecting elected fog nodes. The trained, validated and tested model was able to classify the nodes according to their trust level. The proposed model is a novel approach to fog nodes selection in a fog network.

Certainly, all data could be collected, however, some features are very difficult to have their scores. Available techniques such as regression analysis and the use of the experts have their own limitations. Experts might be subjective, even though the author used the fuzzy group decision-making model to mitigate the subjectivity effect. A methodical evaluation by specialized bodies such as the security certification process is paramount to mitigate these issues. The author recommends the repetition of the same study when data form such bodies is available.

The novel combination of FNN and WWL in a trust model mitigates uncertainty, subjectivity and enables the trust classification of complex FC nodes. Furthermore, the combination also allowed the classification of fog nodes composed of diverse computing items, which is not possible without the WWL. The proposed algorithm will provide the required intelligence for end-users (devices) to make sound decisions when requesting fog services.

This paper examines the role of professional associations, governmental agencies, and international accounting and auditing bodies in promulgating standards to deter and detect fraud, domestically and abroad. Specifically, it focuses on the role played by the US Securities and Exchange Commission (SEC), the American Institute of Certified Public Accountants (AICPA), the Institute of Internal Auditors (IIA), the Institute of Management Accountants (IMA), the Association of Certified Fraud Examiners (ACFE), the US Government Accounting Office (GAO), and other national and foreign professional associations, in promulgating auditing standards and procedures to prevent fraud in financial statements and other white‐collar crimes. It also examines several fraud cases and the impact of management and employee fraud on the various business sectors such as insurance, banking, health care, and manufacturing, as well as the role of management, the boards of directors, the audit committees, auditors, and fraud examiners and their liability in the fraud prevention and investigation.

Electronic commerce has become a reality, but unfortunately it is held back by the lack of information security associated with it. Business partners will have to prove to each other that they are adequately secured, before electronic commerce will really blossom. This can best be done through a scheme whereby information security can be evaluated and certified. To enable this, some international or generally accepted information security standard needs to act as a memorandum against which evaluation can be conducted. The British Standard, BS 7799, can fulfill this role as it is becoming very well known internationally. This paper proposes a scheme whereby information security, within an organization, can be evaluated against BS 7799 and certification can take place, if successful. This scheme will provide the mutual trust between business partners, as far as information security is concerned, that is required in electronic commerce.

To investigate the practices and value of a voluntary logistics security program, C‐TPAT certification, and its impact on international supply chain collaboration.

Both case study and secondary data research methods were used to collect data from five companies (one customs broker, three importers, and one transporter/freight forwarder) at different supply chain positions. A case study protocol was designed and used to guide the interviews and data collection. Data analysis was performed at three levels: within‐case analysis, cross‐case analysis, and expert analysis.

In addition to reporting the current practices of the C‐TPAT implementation, the results confirmed the significant impact of the C‐TPAT program to the international trade community. As for the overall goal of improving border security, the results suggest that the C‐TPAT is a means rather than an end and its current value to logistic security is not clear due to the inconsistent practices of supplier involvement. International supply chain security is still in its infancy and has many issues to resolve before it becomes a fully collaborative system.

Future research with more samples is necessary to validate the findings and research positions.

A voluntary logistics security program such as C‐TPAT could enhance the collaboration with international suppliers. Global logistics security systems can learn from the quality movement by focusing on “prevention” and adopting the “total supply chain” approach.

This paper addresses the anxiety and confusion in the international trade community toward the C‐TPAT certification and its impact on international supply chain security. The findings confirmed the linkage between quality program and supply chain security systems.

The purpose of this paper is to examine the impact of financial investment (FI) in Authorized Economic Operator (AEO) certification on performance of Korean logistics companies through public and private partnership (PPP) and trade facilitation (TF).

Questionnaire survey was conducted to collect the data for this study, out of which 285 were adopted for the analysis using structural equation modeling for quantitative analysis. Also, it is based on professionals in Korean logistics companies that are AEO certified only.

FI on AEO certification had positive impacts on performance via PPP, while TF variable had no significant impact on the overall performance.

This study focuses on the FI in AEO certification and its impact on performance in Korea. There should be more quantitative and confirmatory research on other countries with AEO certification to validate the findings of this study. It may be possible to generate contrary findings in different economies or countries.

These findings imply that public managers should focus more on TF aspects of the program with the Mutual Recognition Agreement with major trading partners and growing economies around the world in order to make the AEO program more popular and global with supply chain members overseas.

This study has offered original discovery and practical, academic implications for AEO program in terms of testing and suggesting factors provided by previous studies as a confirmatory and quantitative research.

The Equal Pay Act 1970 (which came into operation on 29 December 1975) provides for an “equality clause” to be written into all contracts of employment. S.1(2) (a) of the 1970 Act (which has been amended by the Sex Discrimination Act 1975) provides:

The Foreign Corrupt Practices Act (FCPA) of 1977 and its amendment – the Trade and Competitive Act of 1988 – are unique not only in the history of the accounting and auditing profession, but also in international law. The Acts raised awareness of the need for efficient and adequate internal control systems to prevent illegal acts such as the bribery of foreign officials, political parties and governments to secure or maintain contracts overseas. Its uniqueness is also due to the fact that the USA is the first country to pioneer such a legislation that impacted foreign trade, international law and codes of ethics. The research traces the history of the FCPA before and after its enactment, the role played by the various branches of the United States Government – Congress, Department of Justice, Securities Exchange commission (SEC), Central Intelligence Agency (CIA) and the Internal Revenue Service (IRS); the contributions made by professional associations such as the American Institute of Certified Public Accountants (AICFA), the Institute of Internal Auditors (IIA), the American Bar Association (ABA); and, finally, the role played by various international organizations such as the United Nations (UN), the Organization for Economic Cooperation and Development (OECD), the World Trade Organization (WTO) and the International Federation of Accountants (IFAC). A cultural, ethical and legalistic background will give a better understanding of the FCPA as wll as the rationale for its controversy.

The perception of consumers towards the products or services that are provided by organisations that are certified to various international quality management and allied standards, such as the standards developed by the International Organization for Standardization, has not been extensively researched. Available research is limited to few standards. It is not comprehensively explored if consumers view certified products, services or organisations favourably in each case. This study aims to explore inclination of three consumer categories i.e. retail consumers, business consumers and subject expert consumers towards 11 international management system standards.

A survey is carried out among 229 consumers of different types in different countries. Total 11 quality management and allied standards are studied. Similarities and differences among different consumer groups towards these 11 standards are analysed using Chi-square test.

The study shows that although all consumer categories perceive products, services, and organisations certified to international management system standards favourably, the inclination towards certification is greater among developing economies than in developed economies. It is also proven that all standards are not equally popular among consumers. The brand name of a certification agency is found not influencing consumer’s preference towards certification.

The study is unique in three ways. First, it comprehensively analyses multiple quality management and allied standards from consumers’ point of view. Similarities and differences among retail consumers, business consumers and subject experts are researched, which was not attempted previously and thus it shows a novel approach. Second, no other study has analysed so many standards together. Third, differences in perception of consumers towards international standards between developing and developed nations are compared, which was not available earlier for all the 11 standards.

The purpose of this paper is to: build Muslim consumer decision-making style (MCDMS); analyze the influence of the consumer decision-making style on Muslim behavior to buy halal certified food; analyze the impact of religiosity on Muslim behavior in buying halal-certified food and study the role of religiosity in the relationship between MCDMS and Muslim behavior in buying halal certified food.

This study’s target population is the Muslim Indonesian population age at least 18 years old. The self-administered survey method is carried out based on convenience and snowball sampling techniques and the questionnaire is distributed online. This study collects data from 396 Muslim respondents in Indonesia through an online survey. Factor analysis and regression with interaction variables are applied to test the research hypothesis statistically.

This study reveals several results: MCDMS produces 10 dimensions; halal consciousness is an important dimension; the perfectionist/high-quality conscious and price-conscious, has a significant negative effect on the intention to buy halal-certified food; the halal consciousness and the recreational/hedonic conscious have a significant positive effect on the intention to buy halal certified food; religiosity has a significant positive impact directly on the intention to purchase halal-certified food; Religiosity positively moderates the impact of a perfectionist/high-quality conscious and price-conscious on the intention to buy halal-certified food.

This paper will build an MCDMS by adding the dimensions of halal consciousness. The author has not found literature about MCDMS. This research will also study the impact of MCDMS and religiosity on the intention to buy halal-certified food, as well as will study the role of religiosity in relationships between Muslim decision-making styles and intention to buy halal-certified food. Similar research is still very limited in marketing literature.