How to promote bike tourism globally

Purpose – The main purpose of this study is to find ways on how to promote bike tourism globally, and use Taiwan as a model to explore this aspect. Design – The development of the study structure involved brainstorming and the assistance of an expert panel. The study framework is composed of 7 aspects with 8-12 subitems each. Methodology – The opinions of experts were gathered through a questionnaire survey. Afterwards, the CLPEM (Control Limits Performance Evaluation Method) was adopted to determine the means to promote bike tourism. Findings – The results show how the government and operators could prioritize service enhancements and improvements such as "bike rental at one station with drop off at another designated location, nanny vans to accommodate bike tourists, bike tourist information center, training for bike tour guides who can provide practical and historical knowledge for tourists, creative bike touring routes depending on the rider’s abilities, local friendly hospitality for riders, and comprehensive travel insurance policies". Originality of the research – This study has constructed a framework to promote bike tourism

The Internal Audit Performance: The Effectiveness of ERM and IT Environments

The purpose of this study is to examine the factors determining the performance of the internal audit (IA) in the context of internal auditors’ work environments. This includes Enterprise Risk Management (ERM) implementation, the Enterprise Resource Planning (ERP) system, the use of auditing software and the internal auditors’ IT (information technology) competence. Although a number of recent studies have reported tremendous changes in the roles of the IA, there is still little research on the influential factors of IA implementation and its effectiveness from a contextual perspective. This paper develops and tests a theoretical framework with samples from Taiwan. Data were analyzed using the structural equation model (SEM). This research confirms that the complete ERM implementation and effectiveness of ERP implementation have significant impacts on the performance of IA. It also highlights the importance of internal auditors’ IT competence in improving the performance of IA