scholarly journals Accounting for Cloud Computing in the National Accounts

2020 ◽  
Vol 20 (127) ◽  
Author(s):  
Andrew Baer ◽  
Kwangwon Lee ◽  
James Tebrake

Digitalization and the innovative use of digital technologies is changing the way we work, learn, communicate, buy and sell products. One emerging digital technology of growing importance is cloud computing. More and more businesses, governments and households are purchasing hardware and software services from a small number of large cloud computing providers. This change is having an impact on how macroeconomic data are compiled and how they are interpreted by users. Specifically, this is changing the information and communication technology (ICT) investment pattern from one where ICT investment was diversified across many industries to a more concentrated investment pattern. Additionally, this is having an impact on cross-border flows of commercial services since the cloud service provider does not need to be located in the same economic territory as the purchaser of cloud services. This paper will outline some of the methodological and compilation challenges facing statisticians and analysts, provide some tools that can be used to overcome these challenges and highlight some of the implications these changes are having on the way users of national accounts data look at investment and trade in commercial services.

2022 ◽  
pp. 205-224
Author(s):  
Dhiviya Ram

One of the most unique forms of contracting is apparent in cloud computing. Cloud computing, unlike other conventional methods, has adopted a different approach in the formation of binding contract that will be used for the governance of the cloud. This method is namely the clickwrap agreement. Click wrap agreement follows a take it or leave it basis in which the end users are provided with limited to no option in terms of having a say on the contract that binds them during the use of cloud services. The terms found in the contract are often cloud service provider friendly and will be less favourable to the end user. In this article, the authors examine the terms that are often found in the cloud computing agreement as well as study the benefit that is entailed in adopting this contracting method. This chapter has undertaken a qualitative study that comprises interviews of cloud service providers in Malaysia. Hence, this study is a novel approach that also provides insight in terms of the cloud service provider perspective regarding the click wrap agreement.


2019 ◽  
Vol 8 (3) ◽  
pp. 1457-1462

Cloud computing technology has gained the attention of researchers in recent years. Almost every application is using cloud computing in one way or another. Virtualization allows running many virtual machines on a single physical computer by sharing its resources. Users can store their data on datacenter and run their applications from anywhere using the internet and pay as per service level agreement documents accordingly. It leads to an increase in demand for cloud services and may decrease the quality of service. This paper presents a priority-based selection of virtual machines by cloud service provider. The virtual machines in the cloud datacenter are configured as Amazon EC2 and algorithm is simulated in cloud-sim simulator. The results justify that proposed priority-based virtual machine algorithm shortens the makespan, by 11.43 % and 5.81 %, average waiting time by 28.80 % and 24.50%, and cost of using the virtual machine by 21.24% and 11.54% as compared to FCFS and ACO respectively, hence improving quality of service.


2019 ◽  
Vol 12 (3) ◽  
pp. 27
Author(s):  
Sara Moazzezi Eftekhar ◽  
Witold Suryn

In recent years, we have witnessed a marked rise in the number of cloud service providers with each offering a plethora of cloud services with different objectives. Gaining confidence for cloud technology adoption as well as selecting a suitable cloud service provider, both require a proper evaluation of cloud service trust characteristics. Hence, the evaluation of cloud services before used by the customer is of utmost importance. In this article, we adapt the extracted trust characteristics from both system and software quality standards and cloud computing standards, for evaluating cloud services. Moreover, we derive measures for each trust characteristics to evaluate the trustworthiness of different cloud service providers, and generalize these trust measures for any type of cloud services (e.g. Software as a Service, Platform as a Service, and Infrastructure as a Service). Our work thereby demonstrates a way to apply generalized trust measures for cloud services and therefore contributes to a better understanding of cloud services to evaluate their quality characteristics. As part of our ongoing research, the results of this study will be used to develop a comprehensive cloud trust model.


2017 ◽  
Vol 7 (1.1) ◽  
pp. 486 ◽  
Author(s):  
A S. Syed Fiaz ◽  
K S. Guruprakash ◽  
A S. Syed Navaz

The ability to utilize the computing resources based on the need has taken the Cloud computing to a greater height and it has increased the potential to extend the flexibility and efficiency of any resource. Considering the advantages, there are various Cloud Services Providers (CSP) that can offer services based on the user request and finding optimal services among those Cloud Services can be a great dispute. The proposed work relies on a QoS Ranking prediction that chooses the appropriate services offered by the various different CSPs. Based on those predicted analysis, the best CSP will be marked with a Ranking framework, according to which the Services will be directed to the users.


Author(s):  
Sreedevi R. Nagarmunoli ◽  
Nandini S. Sidnal

Cloud computing is a technology where IT-related resources are dynamically provided as a service to the customers through Internet. The customer can demand for the services dynamically from Cloud Service Provider (CSP)s, take them on lease based on Service Level Agreement (SLA), release the resources after completion of task and pay for what is used. The required services may not be available from a single CSP. There are many CSPs providing multiple services with different Quality of Service (QoS). The customer has to discover the available services with the expected QoS which is one of the major challenges to be solved in cloud computing today. In this paper we dynamically create a repository of the cloud services and aggregate them whenever there is a demand for service and then derive that the services obtained from the repository are time efficient as compared to direct service discovery.


Author(s):  
S. Vijayarani Mohan ◽  
S. Sharmila Sathyanathan

Cloud computing is an Internet based resource sharing which trigger broad network access. This cloud computing technology is a new technology which delivers a new model for information and services by means of an existing grid computing technology. Further, this new technology uses Internet infrastructure to communicate between the client and the server side service applications. Apart from this, cloud computing has cloud service provider they offers cloud platform for their customers to create and use web oriented services. The hardware and software resource sharing is possible in cloud with the help of internet and it can be managed and maintained by the third party cloud service provider. The cloud service provider facilitates cloud computing to increase the capacity or add capability, for example without investing in a new infrastructure, training new people or licensing new software. It is packed with a new infrastructure to improve the services like scalability, elasticity, business agility, faster start up time, reduced management cost and availability of resources. This special Internet based shared resource has its own conceptual, technical, economical and user experience characteristics. Nowadays, cloud computing has become one of the most important and popular research areas in the field of computer science. Many open research problems are available in cloud computing and good solutions also been proposed by the researchers by developing new techniques and efficient algorithms. In this paper, a detailed study about cloud computing, its basic concepts, history, virtualization technique, and cloud services are discussed. In addition to this, research issues in cloud computing also discussed.


2020 ◽  
Vol 2 (5) ◽  
pp. 01-17
Author(s):  
Nur Ahada Kamaruddin ◽  
Ibrahim Mohamed ◽  
Ahmad Dahari Jarno ◽  
Maslina Daud

Cloud computing technology has succeeded in attracting the interest of both academics and industries because of its ability to provide flexible, cost-effective, and adaptable services in IT solution deployment. The services offered to Cloud Service Subscriber (CSS) are based on the concept of on-demand self-service, scalability, and rapid elasticity, which allows fast deployment of IT solutions, whilst leads to possible misconfiguration, un-patched system, etc. which, allows security threats to compromise the cloud services operations. From the viewpoint of Cloud Service Provider (CSP), incidents such as data loss and information breach, will tarnish their reputations, whilst allow them to conserve the issues internally, in which there is no transparency between CSP and CSS. In the aspects of information security, CSP is encouraged to practice cybersecurity in their cloud services by adopting ISO/IEC27017:2015 inclusive of all additional security controls as mandatory requirements. This study was conducted to identify factors that are influencing the CSP readiness level in the cybersecurity implementation of their cloud services by leveraging the developed pre-assessment model to determine the level of cloud security readiness. Approached the study is based on the combination of qualitative and quantitative assessment method in validating the proposed model through interview and prototype testing. The findings of this study had shown that factors that influence the CSP level of cloud security readiness are based on these domains; technology, organisation, policy, stakeholders, culture, knowledge, and environment. The contribution of the study as a Pre-Assessment Model for CSP which is suitable to be used as a guideline to provide a safer cloud computing environment.


Symmetry ◽  
2021 ◽  
Vol 13 (4) ◽  
pp. 563
Author(s):  
Babu Rajendiran ◽  
Jayashree Kanniappan

Nowadays, many business organizations are operating on the cloud environment in order to diminish their operating costs and to select the best service from many cloud providers. The increasing number of Cloud Services available on the market encourages the cloud consumer to be conscious in selecting the most apt Cloud Service Provider that satisfies functionality, as well as QoS parameters. Many disciplines of computer-based applications use standardized ontology to represent information in their fields that indicate the necessity of an ontology-based representation. The proposed generic model can help service consumers to identify QoS parameters interrelations in the cloud services selection ontology during run-time, and for service providers to enhance their business by interpreting the various relations. The ontology has been developed using the intended attributes of QoS from various service providers. A generic model has been developed and it is tested with the developed ontology.


Author(s):  
Olexander Melnikov ◽  
◽  
Konstantin Petrov ◽  
Igor Kobzev ◽  
Viktor Kosenko ◽  
...  

The article considers the development and implementation of cloud services in the work of government agencies. The classification of the choice of cloud service providers is offered, which can serve as a basis for decision making. The basics of cloud computing technology are analyzed. The COVID-19 pandemic has identified the benefits of cloud services in remote work Government agencies at all levels need to move to cloud infrastructure. Analyze the prospects of cloud computing in Ukraine as the basis of e-governance in development. This is necessary for the rapid provision of quality services, flexible, large-scale and economical technological base. The transfer of electronic information interaction in the cloud makes it possible to attract a wide range of users with relatively low material costs. Automation of processes and their transfer to the cloud environment make it possible to speed up the process of providing services, as well as provide citizens with minimal time to obtain certain information. The article also lists the risks that exist in the transition to cloud services and the shortcomings that may arise in the process of using them.


Author(s):  
Вячеслав Вікторович Фролов

The article is devoted to the analysis of modern approaches that ensure the security of cloud services. Since cloud computing is one of the fastest growing areas among information technology, it is extremely important to ensure the safety and reliability of processes occurring in the clouds and to secure the interaction between the client and the provider of cloud services. Given that fears about data loss and their compromise are one of the main reasons that some companies do not transfer their calculations to the clouds. The object of research and analysis of this work are cloud services, which are provided by various cloud service providers. The aim of the study of this work is to compare existing approaches that provide information security for cloud services, as well as offer a new approach based on the principle of diversity. There are many approaches that ensure their safety, using both traditional and cloud-specific. The multi-cloud approach is one of the most promising strategies for improving reliability by reserving cloud resources on the servers of various cloud service providers. It is shown that it is necessary to use diversity to ensure the reliability and safety of critical system components. The principle of diversity is to use a unique version of each resource thanks to a special combination of a cloud computing provider, the geographical location of data centers, cloud service presentation models, and cloud infrastructure deployment models. The differences between cloud providers and which combination of services are preferable to others in terms of productivity are discussed in detail. In addition, best practices for securing cloud resources are reviewed. As a result, this paper concludes that there is a problem of insufficient security and reliability of cloud computing and how to reduce threats in order to avoid a common cause failure and, as a result, loss of confidential data or system downtime using diversity of cloud services.


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