ERP systems introduction and internal auditing legitimacy: An institutional analysis

In this paper, the authors examine how the internal audit function (IAF) maintains its legitimacy when enterprise resource planning (ERP) systems are introduced. This work centers on an in-depth case study of a multinational bank and finds that ERP systems impose an institutional logic of control based on interlinked assumptions. These assumptions motivate changes in the practice and structure of the IAF to become an integrated and comprehensive function to maintain its legitimacy

Convergence of the diffusion method for weighted torus graphs using Fourier analysis

This paper studies the diffusion method for the load balancing problem in the case of weighted torus graphs. Closed form formulae for the optimum values of the edge weights are determined using local Fourier analysis. It is shown that an extrapolated version of diffusion can become twice as fast for the stretched torus graphs. © 2008 Elsevier B.V. All rights reserved

Iterative load balancing schemes for air pollution models

This paper focusses on the problem of load imbalances in parallel implementations of Air Pollution Models. We consider domain decomposition techniques and apply the Diffusion (DF) method using only local communication to solve the load balancing problem

The Average Diffusion method for the load balancing problem

This paper proposes the Average Diffusion (ADF) method for solving the load balancing problem. It is shown that a sufficient and necessary condition for the ADF method to converge to the uniform distribution of loads is the induced network of processors to be d-regular, connected and not bipartite. Next, we proceed and apply Fourier analysis determining the convergence factor γ in terms of the diffusion parameters cij (weighted case) when the network of processors is a ring and 2D-torus. It is shown that cij = 1/2 and cij ∈ (0, 1/2) when the network is a ring and 2D-torus, respectively, thus solving partially the open problem which concerns the determination of the diffusion parameters cij. © 2002 Springer-Verlag Berlin Heidelberg

Fast diffusion load balancing algorithms on torus graphs

In this paper, we consider the application of accelerated methods in order to increase the rate of convergence of the diffusive iterative load balancing algorithms. In particular, we compare the application of Semi-Iterative, Second Degree and Variable Extrapolation techniques on the basic Diffusion method and the Extrapolated Diffusion method for torus graphs. It is shown that our methods require approximately 30% less iterations to reach the balanced state compared to the existed ones. © Springer-Verlag Berlin Heidelberg 2006