Search results for: cloud accounting

Authors: Maryam Amiri, Leyli Mohammad-Khanli

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Cloud computing is becoming increasingly popular and more business applications are moving to cloud. In this regard, services that provide similar functional properties are increasing. So, the ability to select a service with the best non-functional properties, corresponding to the user preference, is necessary for the user. This paper presents an Evaluation Framework of Service Trustworthiness (EFST) that evaluates the trustworthiness of equivalent services without need to additional invocations of them. EFST extracts user preference automatically. Then, it assesses trustworthiness of services in two dimensions of qualitative and quantitative metrics based on the experiences of past usage of services. Finally, EFST determines the overall trustworthiness of services using Fuzzy Inference System (FIS). The results of experiments and simulations show that EFST is able to predict the missing values of Quality of Service (QoS) better than other competing approaches. Also, it propels users to select the most appropriate services.

Keywords: user preference, cloud service, trustworthiness, QoS metrics, prediction

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Authors: Rim Khemiri, Mariam Dammak

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The aim of this study is to trace the historical evolution of Tunisian higher accounting education and to understand and highlight the circumstances of its birth and its development. A documentary study (archival documents, official documents, public speeches, etc.), as well as semi-directive interviews with key actors, were carried out as part of this research work. These interviews aim to fill a lack of information on this subject and to confirm events addressed by other sources, but for which it lacks the elements necessary for a good understanding. After having put forward the specificities of the Tunisian context, we will, first of all, proceed to a review of the literature related to our theme in various contexts of the world. Then, we will present the evolution of the accounting curriculum by highlighting the circumstances of its birth and those of the successive reforms led by the Tunisian government. The study of higher accounting education in Tunisia and its evolution has several interests. The first lies in understanding the circumstances of its birth and its evolution in relation to the historical, socio-economic, and political context of the country. The second is to propose a reading grid that allows an understanding of the reforms that led to the university accountancy accounting course as we know it today. And, the third, aims to complete the literature on the processes of evolution of higher education accounting, by treating a different context, in order to provide additional knowledge necessary to compare experiences in this area around the world.

Keywords: accounting history, higher accounting education, socio-economic and political context, Tunisian context

Procedia PDF Downloads 125

Authors: Hanbhin Ryu, Ilkwon Yun

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Automotive industry targets to provide an improvement in safety and convenience through realizing fully autonomous vehicle. For partially realizing fully automated driving, Current vehicles already feature varieties of advanced driver assistance system (ADAS) for safety and infotainment systems for the driver’s convenience. This paper presents Cloud Connected Vehicle (CCV) which connected vehicles with cloud data center via the access network to control the vehicle for achieving next autonomous driving form and describes its features. This paper also describes the shortcoming of the existing In-Vehicle Network (IVN) to be a next generation IVN of CCV and organize the 802.3 Ethernet, the next generation of IVN, related research issue to verify the feasibility of using Ethernet. At last, this paper refers to additional considerations to adopting Ethernet-based IVN for CCV.

Keywords: autonomous vehicle, cloud connected vehicle, ethernet, in-vehicle network

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Authors: L. Ramirez, E. Guillén, J. Sánchez

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Some of the main goals about telecare such as monitoring, treatment, telediagnostic are deployed with the integration of applications with specific appliances. In order to achieve a coherent model to integrate software, hardware, and healthcare systems, different telehealth models with Internet of Things (IoT), cloud computing, artificial intelligence, etc. have been implemented, and their advantages are still under analysis. In this paper, we propose an integrated model based on IoT architecture and cloud computing telehealth center. Analytics module is presented as a solution to control an ideal diagnostic about some diseases. Specific features are then compared with the recently deployed conventional models in telemedicine. The main advantage of this model is the availability of controlling the security and privacy about patient information and the optimization on processing and acquiring clinical parameters according to technical characteristics.

Keywords: analytics, telemedicine, internet of things, cloud computing

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Authors: Anju Bala, Inderveer Chana

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Task scheduling is the key concern for the execution of performance-driven workflow applications. As efficient scheduling can have major impact on the performance of the system, task scheduling is often chosen for assigning the request to resources in an efficient way based on cloud resource characteristics. In this paper, priority based task scheduling algorithm has been proposed that prioritizes the tasks based on the length of the instructions. The proposed scheduling approach prioritize the tasks of Cloud applications according to the limits set by six sigma control charts based on dynamic threshold values. Further, the proposed algorithm has been validated through the CloudSim toolkit. The experimental results demonstrate that the proposed algorithm is effective for handling multiple task lists from workflows and in considerably reducing Makespan and Execution time.

Keywords: cloud computing, priority based scheduling, task scheduling, VM allocation

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Authors: Vithaya Intaraphimol

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This research investigates the effect of financial accounting information and non-financial accounting reports on corporate credibility via strength of board of directors and market environment volatility as moderating effect. Data in this research is collected by questionnaire form non-financial companies listed on the Stock Exchange of Thailand. Multiple regression statistic technique is chosen for analyzing the data. The empirical results find that firms with greater financial accounting information reports and non-financial accounting information reports will gain greater corporate credibility. Therefore, the corporate reporting has the value for the firms. Moreover, the strength of board of directors will positively moderate the financial and non-financial accounting information reports and corporate credibility relationship. Whereas, market environment volatility will negatively moderate the financial and nonfinancial accounting information reports and corporate credibility relationship.

Keywords: corporate credibility, financial and non-financial reports, firms performance, economics

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Authors: S. M. Samkeyat Shohan

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This study is mainly focused on the determination and analysis of the photolysis rate of atmospheric, specifically tropospheric, ozone as function of cloud properties through-out the year 2007. The observational basis for ozone concentrations and cloud properties are the measurement data set of the Global Ozone Monitoring Experiment-2 (GOME-2) sensor on board the polar orbiting Metop-A satellite. Two different spectral ranges are used; ozone total column are calculated from the wavelength window 325 – 335 nm, while cloud properties, such as cloud top height (CTH) and cloud optical thick-ness (COT) are derived from the absorption band of molecular oxygen centered at 761 nm. Cloud fraction (CF) is derived from measurements in the ultraviolet, visible and near-infrared range of GOME-2. First, ozone concentrations above clouds are derived from ozone total columns, subtracting the contribution of stratospheric ozone and filtering those satellite measurements which have thin and low clouds. Then, the values of ozone photolysis derived from observations are compared with theoretical modeled results, in the latitudinal belt 5˚N-5˚S and 20˚N - 20˚S, as function of CF and COT. In general, good agreement is found between the data and the model, proving both the quality of the space-borne ozone and cloud properties as well as the modeling theory of ozone photolysis rate. The found discrepancies can, however, amount to approximately 15%. Latitudinal seasonal changes of photolysis rate of ozone are found to be negatively correlated to changes in upper-tropospheric ozone concentrations only in the autumn and summer months within the northern and southern tropical belts, respectively. This fact points to the entangled roles of temperature and nitrogen oxides in the ozone production, which are superimposed on its sole photolysis induced by thick and high clouds in the tropics.

Keywords: cloud properties, photolysis rate, stratospheric ozone, tropospheric ozone

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Authors: Wei-Na Li, Mei-Lan Piao, Nam Kim

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We proposed a novel computer-generated hologram (CGH) achieved scheme, wherein the CGH is generated from a point cloud which is transformed by a mapping relationship of a series of elemental images captured from a real three-dimensional (3D) object by using a lens array. This scheme is composed of three procedures: mapping from elemental images to point cloud, hologram generation, and hologram display. A mapping method is figured out to achieve a virtual volume date (point cloud) from a series of elemental images. This mapping method consists of two steps. Firstly, the coordinate (x, y) pairs and its appearing number are calculated from the series of sub-images, which are generated from the elemental images. Secondly, a series of corresponding coordinates (x, y, z) are calculated from the elemental images. Then a hologram is generated from the volume data that is calculated by the previous two steps. Eventually, a spatial light modulator (SLM) and a green laser beam are utilized to display this hologram and reconstruct the original 3D object. In this paper, in order to show a more auto stereoscopic display of a real 3D object, we successfully obtained the actual depth data of every discrete point of the real 3D object, and overcame the inherent drawbacks of the depth camera by obtaining point cloud from the elemental images.

Keywords: elemental image, point cloud, computer-generated hologram (CGH), autostereoscopic display

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Authors: Jiangping Wang

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This presentation describes the design and implementation of PaaS (platform as a service) cloud-based labs that are used in database-related courses to teach students practical skills. Traditionally, all labs are implemented in a desktop-based environment where students have to install heavy client software to access database servers. In order to release students from that burden, we have successfully deployed the cloud-based solution to support database-related courses, from which students and teachers can practice and learn database topics in various database courses via cloud access. With its development environment, execution runtime, web server, database server, and collaboration capability, it offers a shared pool of configurable computing resources and comprehensive environment that supports students’ needs without the complexity of maintaining the infrastructure.

Keywords: PaaS, database environment, e-learning, web server

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Authors: Panagiotis Tsarchopoulos, Nicos Komninos, Christina Kakderi

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Smart cities are high on the political agenda around the globe. However, planning smart cities and deploying applications dealing with the complex problems of the urban environment is a very challenging task that is difficult to be undertaken solely by the cities. We argue that the uptake of smart city strategies is facilitated, first, through the development of smart city application repositories allowing re-use of already developed and tested software, and, second, through cloud computing which disengages city authorities from any resource constraints, technical or financial, and has a higher impact and greater effect at the city level The combination of these two solutions allows city governments and municipalities to select and deploy a large number of applications dedicated to different city functions, which collectively could create a multiplier effect with a greater impact on the urban environment.

Keywords: smart cities, applications, cloud computing, migration to the cloud, application repositories

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Authors: Sumaya Ismail, Aijaz Ahmad Reshi

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The advances in sensor and embedded technologies have led to rapid developments in Wireless Sensor Networks (WSNs). Presently researchers focus on the integration of WSNs to the Internet for their pervasive availability to access these network resources as the interoperable subsystems. The recent computing technologies like cloud computing has made resource sharing as a converged infrastructure with required service interfaces for the shared resources over the Internet. This paper presents application architecture for wireless Sensor and Actuator Networks (WSANS) following web of things, which allows easy integration of each node to the Internet in order to provide them with web accessibility. The architecture enables the sensors and actuator nodes accessed and controlled using cloud interface on WWW. The application architecture was implemented using existing web and its emerging technologies. In particular, the Representational State Transfer protocol (REST) was extended for the specific requirements of the application. The Cloud computing environment has been used as a development platform for the application to assess the possibility of integrating the WSAN nodes to Cloud services. The mushroom farm environment monitoring and control using WSANs has been taken as a research use case.

Keywords: WSAN, REST, web of things, ZigBee, cloud interface, PaaS, sensor gateway

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Authors: Feddaoui Amina

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Through this study we will try to shed light on the theoretical framework proposed for understanding creative accounting as a financial numbers game and one of the most important techniques of accounts manipulation, its main actors and its practices. We will discover the role of the modified Jones model (1995) in detecting creative accounting practices using discretionary accruals. Finally we will try to confirm the importance and the need to address this type of practices using corporate governance as a main control system and an important defense line to reduce these dangerous accounts manipulation.

Keywords: financial numbers game, creative accounting, modified Jones model, accounts manipulation

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Authors: Maram Elkady

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Purpose: The purpose behind this study is to determine the impact of some factors on achieving successful accounting information systems (AIS) outsourcing in Egypt, taking into account two factors: the selection of an effective accounting service provider and the quality relationships between the client firm and the accounting service provider. The researcher measured outsourcing success through the perceived benefits, including (strategic, technological, and economic benefits). Design/Methodology/Approach: A survey was carried out by means of questionnaires answered by 152 small and medium Egyptian firms outsourcing their accounting activities. The researcher targeted the personnel in the client firms who were in direct contact with the accounting outsourcer. The hypotheses were tested through multiple regression analysis using SPSS 24 and AMOS 22. Findings: Building a quality relationship with the provider is found to have more impact than the effective selection of the AIS provider on the success of the AIS outsourcing process. Originality/Value: The researcher found that some proxies of each success determinant can be more influential than others based on type of benefits perceived from AIS outsourcing (strategic, technological, and economic).

Keywords: accounting information system, AIS, outsourcing, successful outsourcing, AIS service provider selection, relationship with the accounting service provider

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Authors: P. S. Jagadeesh Kumar, S. Meenakshi Sundaram

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With the increase of prevailing non-traditional rivalry, mobile banking experiences an ever changing commercial backdrop. Substantial customer demands have established to be more intricate as customers request more expediency and superintend over their banking services. To enterprise advance and modernization in mobile banking applications, it is gradually obligatory to deeply leapfrog the scuffle using business model transformation. The dramaturgical vicissitudes taking place in mobile banking entail advanced traditions to exploit security. By reforming and transforming older back office into integrated mobile banking applications, banks can engender a supple and nimble banking environment that can rapidly respond to new business requirements over cloud computing. Cloud computing is transfiguring ecosystems in numerous industries, and mobile banking is no exemption providing services innovation, greater flexibility to respond to improved security and enhanced business intelligence with less cost. Cloud technology offer secure deployment possibilities that can provision banks in developing new customer experiences, empower operative relationship and advance speed to efficient banking transaction. Cloud adoption is escalating quickly since it can be made secured for commercial mobile banking transaction through backend as a service in scrutinizing the security strategies of the cloud service provider along with the antiquity of transaction details and their security related practices.

Keywords: cloud adoption, backend as a service, business intelligence, secured mobile banking

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Authors: Kurniawan D. Irianto, Demetres D. Kouvatsos

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The growth of wireless devices affects the availability of limited frequencies or spectrum bands as it has been known that spectrum bands are a natural resource that cannot be added. Many studies about available spectrum have been done and it shows that licensed frequencies are idle most of the time. Cognitive radio is one of the solutions to solve those problems. Cognitive radio is a promising technology that allows the unlicensed users known as secondary users (SUs) to access licensed bands without making interference to licensed users or primary users (PUs). As cloud computing has become popular in recent years, cognitive radio networks (CRNs) can be integrated with cloud platform. One of the important issues in CRNs is security. It becomes a problem since CRNs use radio frequencies as a medium for transmitting and CRNs share the same issues with wireless communication systems. Another critical issue in CRNs is performance. Security has adverse effect to performance and there are trade-offs between them. The goal of this paper is to investigate the performance related to security trade-off in CRNs with supporting cloud platforms. Furthermore, Queuing Network Models with preemptive resume and preemptive repeat identical priority are applied in this project to measure the impact of security to performance in CRNs with or without cloud platform. The generalized exponential (GE) type distribution is used to reflect the bursty inter-arrival and service times at the servers. The results show that the best performance is obtained when security is disable and cloud platform is enable.

Keywords: performance vs. security, cognitive radio networks, cloud platforms, GE-type distribution

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Authors: Mustapha Hedabou, Ali Azougaghe, Ahmed Bentajer, Hicham Boukhris, Mourad Eddiwani, Zakaria Igarramen

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Software-as-a-service (SaaS) is emerging as a dominant approach to delivering software. It encompasses a range of business, technical opportunities, issue, and challenges. Trustiness in the cloud services regarding the security and the privacy of the delivered data is the most critical issue with the SaaS model. In this paper, we survey the security concerns related to the SaaS model, and we propose the design of a trusted SaaS model that gives users more confidence into SaaS services by leveraging a trust in a neutral source code certifying authority. The proposed design is based on the use of the multisignature mechanism for signing the source code of the application service. In our model, the cloud provider acts as a root of trust by ensuring the integrity of the application service when it was running on its platform. The proposed design prevents insider attacks from tampering with application service before and after it was launched in a cloud provider platform.

Keywords: cloud computing, SaaS Platform, TPM, trustiness, code source certification, multi-signature schemes

Procedia PDF Downloads 269

Authors: Sumaya Iqbal, Aijaz Ahmad Reshi

Abstract:

The advances in sensor and embedded technologies have led to rapid developments in Wireless Sensor Networks (WSNs). Presently researchers focus on the integration of WSNs to Internet for their pervasive availability to access these network resources as the interoperable subsystems. The recent computing technologies like cloud computing has made the resource sharing as a converged infrastructure with required service interfaces for the shared resources over the Internet. This paper presents application architecture for wireless Sensor and Actuator Networks (WSANS) following web of things, which allows easy integration of each node to the Internet in order to provide them web accessibility. The architecture enables the sensors and actuator nodes accessed and controlled using cloud interface on WWW. The application architecture was implemented using existing web and its emerging technologies. In particular Representational State Transfer protocol (REST) was extended for the specific requirements of the application. Cloud computing environment has been used as a development platform for the application to assess the possibility of integrating the WSAN nodes to Cloud services. The mushroom farm environment monitoring and control using WSANs has been taken as a research use case.

Keywords: WSAN, REST, web of things, ZigBee, cloud interface, PaaS, sensor gateway

Procedia PDF Downloads 111

Authors: A. G. Temnikov, O. S. Belova, L. L. Chernensky, T. K. Gerastenok, N. Y. Lysov, A. V. Orlov, D. S. Zhuravkova

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Hypothesis of the lightning initiation on the arrays of large hydrometeors are in the consideration. There is no agreement about the form the hydrometeors that could be the best for the lightning initiation from the thundercloud. Artificial charged water aerosol clouds of the positive or negative polarity could help investigate the possible influence of the hydrometeor form on the peculiarities and the probability of the lightning discharge initiation between the thundercloud and the ground. Artificial charged aerosol clouds that could create the electric field strength in the range of 5-6 kV/cm to 16-18 kV/cm have been used in experiments. The array of the model hydrometeors of the volume and plate form has been disposed near the bottom cloud boundary. It was established that the different kinds of the discharge could be initiated in the presence of the model hydrometeors array – from the cloud discharges up to the diffuse and channel discharges between the charged cloud and the ground. It was found that the form of the model hydrometeors could significantly influence the channel discharge initiation from the artificial charged aerosol cloud of the negative or positive polarity correspondingly. Analysis and generalization of the experimental results have shown that the maximal probability of the channel discharge initiation and propagation stimulation has been observed for the artificial charged cloud of the positive polarity when the arrays of the model hydrometeors of the cylinder revolution form have been used. At the same time, for the artificial charged clouds of the negative polarity, application of the model hydrometeor array of the plate rhombus form has provided the maximal probability of the channel discharge formation between the charged cloud and the ground. The established influence of the form of the model hydrometeors on the channel discharge initiation and from the artificial charged water aerosol cloud and its following successful propagation has been related with the different character of the positive and negative streamer and volume leader development on the model hydrometeors array being near the bottom boundary of the charged cloud. The received experimental results have shown the possibly important role of the form of the large hail particles precipitated in thundercloud on the discharge initiation.

Keywords: cloud and channel discharges, hydrometeor form, lightning initiation, negative and positive artificial charged aerosol cloud

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Authors: Chuanbo Xu, Xinying Li, Gejirifu De, Yunna Wu

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Energy Internet (EI) is a new form that deeply integrates the Internet and the entire energy process from production to consumption. The assessment of energy efficient performance is of vital importance for the long-term sustainable development of EI project. Although the newly proposed fuzzy integrated cloud evaluation algorithm considers the randomness of uncertainty, it relies too much on the experience and knowledge of experts. Fortunately, the enrichment of EI data has enabled the utilization of data-driven methods. Therefore, the main purpose of this work is to assess the energy efficient of park-level EI by using a combination of a data-driven method with the fuzzy integrated cloud evaluation algorithm. Firstly, the indicators for the energy efficient are identified through literature review. Secondly, the artificial neural network (ANN)-based data-driven method is employed to cluster the values of indicators. Thirdly, the energy efficient of EI project is calculated through the fuzzy integrated cloud evaluation algorithm. Finally, the applicability of the proposed method is demonstrated by a case study.

Keywords: energy efficient, energy internet, data-driven, fuzzy integrated evaluation, cloud model

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Authors: Gagandeep Kaur

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Cloud computing uses various computing resources such as CPU, memory, processor etc. which is used to deliver service over the network and is one of the emerging fields for large scale distributed computing. In cloud computing, execution of large number of tasks with available resources to achieve high performance, minimal total time for completion, minimum response time, effective utilization of resources etc. are the major research areas. In the proposed research, an algorithm has been proposed to achieve high performance in load balancing and resource utilization. The proposed algorithm is used to reduce the makespan, increase the resource utilization and performance cost for independent tasks. Further scheduling metrics based on algorithm in cloud computing has been proposed.

Keywords: resource utilization, response time, load balancing, performance cost

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Authors: Shannon Hashemi, Alireza Daneshfar

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Accounting ethical awareness has been widely promoted in recent years both in academia and in practice. However, the effectiveness of ethical awareness on accountants' judgment and choice of action is still debatable. This study investigates whether Machiavellianism and gender, as significant personality factors, influence the effect of ethical awareness on accountants' decision-making. Using an experiment, the results of ANOVA tests show that although introducing ethical awareness positively influences the accountants' judgment and choice of action, such an effect is significantly moderated by the accountants' Machiavellianism score and gender. Specifically, the test results show that the effect of introducing ethical awareness was higher on males with low Machiavellian score. The results also show that when the Machiavellian scores were high, the effect of ethical awareness was lower for both males and females. Applications of the results are discussed for accounting professionals as well as accounting ethics educators and researchers.

Keywords: ethical awareness, accounting decision making, Machiavellianism, ANOVA, ethics, accounting education

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Authors: Eurico Lima Basto, Ofélia Pinto, Anabela Silva, Amélia Ferreira-Da-Silva

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The purpose if this study is two-fold: on the one hand, to identify the accounting information systems implemented in third sector organizations, as well as its components, its tools and the decisions and control purposes they serve; on the other hand, and by confronting these two theories - institutional theory versus rational choice – we intent to go further by understanding the reasons behind the adoption of the aforementioned tools. Data has been collected from third sector organizations operating in Portugal. Our sample includes all juridical types of organizations such as foundations, cooperative, associations or private institutions of social solidarity. The questionnaire contained sixteen close-ended questions and four open-questions. Results confirm the theoretical perspective of institutionalism. Most third sector organizations operating in Portugal implemented only traditional accounting tools like standard accounting statements, cost accounting, budgeting. Moreover, there is clear evidence that the decisions about the implementation of these tools were coercive oriented. With this study it is intended to contribute to a better understanding of the context of third sector organizations in Portugal, in particular the role that accounting plays in this sector, with a special focus on management accounting tools, and the factors that influence their use and the degree of their usefulness in the process of decision making.

Keywords: third sector, accounting tools, institutional theory, Portugal, descriptive research

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Authors: Keshab Shrestha, Hung-Suck Park

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Emergy accounting of the systems networks is guided by a definite rule called ‘emergy algebra’. The systems networks consist of two types of branching. These are the co-product branching and split branching. The emergy accounting procedure for both the branching types is different. According to the emergy algebra, each branch in the co-product branching has different transformity values whereas the split branching has the same transformity value. After the transformity value of each branch is determined, the emergy is calculated by multiplying this with the energy. The aim of this research is to solve the problems in determining the transformity values in the co-product branching through the introduction of a new methodology, the modified physical quantity method. Initially, the existing methodologies for emergy accounting in the co-product branching is discussed and later, the modified physical quantity method is introduced with a case study of the Eucalyptus pulp production. The existing emergy accounting methodologies in the co-product branching has wrong interpretations with incorrect emergy calculations. The modified physical quantity method solves those problems of emergy accounting in the co-product branching systems. The transformity value calculated for each branch is different and also applicable in the emergy calculations. The methodology also strictly follows the emergy algebra rules. This new modified physical quantity methodology is a valid approach in emergy accounting particularly in the multi-production systems networks.

Keywords: co-product branching, emergy accounting, emergy algebra, modified physical quantity method, transformity value

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Authors: Ahmed Shaik

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Estimates are very critical in accounting and Financial Reporting cannot be complete without these estimates. There is a long list of accounting estimates that are required to be made to compute Net Income and to determine the value of assets and liabilities. To name a few, valuation of inventory, depreciation, valuation of goodwill, provision for bad debts and estimated warranties, etc. require the use of different valuation models and forecasts. Different business entities under the same industry may use different approaches to measure the value of financial items being reported in Income Statement and Balance Sheet. The disclosure notes do not provide enough details of the approach used by a business entity to arrive at the value of a financial item. Lack of details in the disclosure notes makes it difficult to compare the financial performance of one business entity with the other in the same industry. This paper is an attempt to identify the lack of enough information about accounting estimates in disclosure notes, the impact of the absence of details of accounting estimates on the comparability of financial data and financial analysis. An attempt is made to suggest the detailed disclosure while taking care of the cost and benefit of making such disclosure.

Keywords: accounting estimates, disclosure notes, financial reporting, transparency

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Authors: Gholamreza Momenzadeh, Forough Nematolahi

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The Extended Enterprise Resource Planning (ERPII) system usually requires massive amounts of storage space, powerful servers, and large upfront and ongoing investments to purchase and manage the software and the related hardware which are not affordable for organizations. In recent decades, organizations prefer to adapt their business structures with new technologies for remaining competitive in the world economy. Therefore, cloud computing (which is one of the tools of information technology (IT)) is a modern system that reveals the next-generation application architecture. Also, cloud computing has had some advantages that reduce costs in many ways such as: lower upfront costs for all computing infrastructure and lower cost of maintaining and supporting. On the other hand, traditional ERPII is not responding for huge amounts of data and relations between the organizations. In this study, based on a literature study, ERPII is investigated in the context of cloud computing where the organizations operate more efficiently. Also, ERPII conditions have a response to needs of organizations in large amounts of data and relations between the organizations.

Keywords: extended enterprise resource planning, cloud computing, business process, enterprise information integration

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Authors: Ebrahim Behrouzian Nejad, Rezvan Alipoor Sabzevari

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Cloud computing systems are large-scale distributed systems, so that they focus more on large scale resource sharing, cooperation of several organizations and their use in new applications. One of the main challenges in this realm is resource allocation. There are many different ways to resource allocation in cloud computing. One of the common methods to resource allocation are economic methods. Among these methods, the auction-based method has greater prominence compared with Fixed-Price method. The double combinatorial auction is one of the proper ways of resource allocation in cloud computing. This method includes two phases: winner determination and resource allocation. In this paper a new method has been presented to determine winner in double combinatorial auction-based resource allocation using Imperialist Competitive Algorithm (ICA). The experimental results show that in our new proposed the number of winner users is higher than genetic algorithm. On other hand, in proposed algorithm, the number of winner providers is higher in genetic algorithm.

Keywords: cloud computing, resource allocation, double auction, winner determination

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Authors: Gaurangi Saxena, Ravindra Saxena

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Lately, cloud computing is used to enhance the ability to attain corporate goals more effectively and efficiently at lower cost. This new computing paradigm “The Cloud Computing” has emerged as a powerful tool for optimum utilization of resources and gaining competitiveness through cost reduction and achieving business goals with greater flexibility. Realizing the importance of this new technique, most of the well known companies in computer industry like Microsoft, IBM, Google and Apple are spending millions of dollars in researching cloud computing and investigating the possibility of producing interface hardware for cloud computing systems. It is believed that by using the right middleware, a cloud computing system can execute all the programs a normal computer could run. Potentially, everything from most simple generic word processing software to highly specialized and customized programs designed for specific company could work successfully on a cloud computing system. A Cloud is a pool of virtualized computer resources. Clouds are not limited to grid environments, but also support “interactive user-facing applications” such as web applications and three-tier architectures. Cloud Computing is not a fundamentally new paradigm. It draws on existing technologies and approaches, such as utility Computing, Software-as-a-service, distributed computing, and centralized data centers. Some companies rent physical space to store servers and databases because they don’t have it available on site. Cloud computing gives these companies the option of storing data on someone else’s hardware, removing the need for physical space on the front end. Prominent service providers like Amazon, Google, SUN, IBM, Oracle, Salesforce etc. are extending computing infrastructures and platforms as a core for providing top-level services for computation, storage, database and applications. Application services could be email, office applications, finance, video, audio and data processing. By using cloud computing system a company can improve its customer relationship management. A CRM cloud computing system may be highly useful in delivering a sales team a blend of unique functionalities to improve agent/customer interactions. This paper attempts to first define the cloud computing as a tool for running business activities more effectively and efficiently at a lower cost; and then it distinguishes cloud computing with grid computing. Based on exhaustive literature review, authors discuss application of cloud computing in different disciplines of management especially in the field of marketing with special reference to use of cloud computing in CRM. Study concludes that CRM cloud computing platform helps a company track any data, such as orders, discounts, references, competitors and many more. By using CRM cloud computing, companies can improve its customer interactions and by serving them more efficiently that too at a lower cost can help gaining competitive advantage.

Keywords: cloud computing, competitive advantage, customer relationship management, grid computing

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Authors: Jong-Won Lee

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Since Cloud environment has appeared as the most powerful keyword in the computing industry, the growth in VDI (Virtual Desktop Infrastructure) became remarkable in domestic market. In recent years, with the trend that mobile devices such as smartphones and pads spread so rapidly, the strengths of VDI that allows people to access and perform business on the move along with companies' office needs expedite more rapid spread of VDI. However, although this enhanced accessibility and mobility can bring the enhanced productivity, it sometimes conflicts with the security, so there should be more detailed security solution, which is user authentication. In this paper, mobile OTP (One-Time Password) authentication method is proposed to secure mobile device portability through rapid and secure authentication using mobile devices such as mobile phones or pads, which does not require additional purchase or possession of OTP tokens of users. However, in order to use the service continuously and reliably in the cloud environment, both service provider and user have to prepare for security awareness and security threats, and continuously study the conflicting aspect between the improving user convenience and the security and supplement so that cloud service can provide opportunities to develop as a new growth industry in the future and create a new market in IT industry.

Keywords: cloud, OTP, mobility, security, authentication

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Authors: Walid Louhichi, Mouhebeddine Berrima, Narjes Ben Rajed

Abstract:

Elasticity is the essential property of cloud computing. As the name suggests, it constitutes the ability of a cloud system to adjust resource provisioning in relation to fluctuating workload. There are two types of elasticity operations, vertical and horizontal. In this work, we are interested in horizontal scaling, which is ensured by two mechanisms; scaling in and scaling out. Following the sizing of the system, we can adopt scaling in in the event of over-supply and scaling out in the event of under-supply. In this paper, we propose a formal model, based on colored and temporized Petri nets, for the modeling of the duplication and the removal of a virtual machine from a server. This model is based on formal Petri Nets modeling language. The proposed models are edited, verified, and simulated with two examples implemented in CPNtools, which is a modeling tool for colored and timed Petri nets.

Keywords: cloud computing, elasticity, elasticity controller, petri nets, scaling in, scaling out

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Authors: Zahra Karimi

Abstract:

The purpose of this paper is to investigate the role and importance of accounting for the implementation of the VAT system in the country. For this purpose, after the evaluation of specifications and important advantages of the VAT and the experience of other countries, important role of accounting in the precise determination of taxes, strategies to prevent escape of tax and realization of tax revenues of government, necessary control to increase the efficiency and accuracy of the calculations discussed. High-dependence of government to borrowing from the banking system and inflation tax and a low general ratio of tax revenues to GDP, indicating the inadequacy of the country's tax system. It can be said that being of a proper accounting system consider as a prerequisite for successful implementation of VAT in the country. So it's crucial for accountants with responsibility announce its full fitness to meet the requirements. For successful implementation of VAT as such a multi-stage sales tax and the tax on the price.

Keywords: accounting, tax reform in Iran, Value Added Tax (VAT), economic

Procedia PDF Downloads 381