This book focuses on the impact of technology on taxation and deals with the broad effect of technology on diverse taxation systems. It addresses the highly relevant eTax issue and argues that while VAT may not be the ultimate solution with regard to taxing electronic commerce, it can be demonstrated to be the most effective solution to date. The book analyzes the application and the effectiveness of traditional income tax principles in contradistinction to VAT principles. Taking into account rapidly ameliorating (...) technology, the book next assesses the compatibility between electronic commerce and diverse systems of taxation. Using case studies of Amazon.com and Second Life, as well as additional practical examples, the book demonstrates the effectiveness of VAT in respect of electronic commerce and ameliorating technology in the incalculable and borderless realm of cyberspace. (shrink)

As traditional organizations using their websites for eCommerce transactions are increasing at an exponential rate, privacy concerns of users are also on the rise. To gain an insight into these concerns, existing policies and legislation, we conducted the research reported in this paper, in 2003. To augment the literature synthesis, a multiple case study analysis was conducted, based on six large organisations in Australia. Our research findings suggested that in the Australian context, an online privacy policy on the website (...) which complies with the Privacy Act, supported by few best practices are reasonably able to address online privacy concerns. However, these findings are restricted in time frame, indicative and relevant in the Australian context. Nevertheless, we hope to stimulate academic research enquiry and discussion forums through this research. (shrink)

It is estimated that more than half of all online transactions are abandoned before completion. This paper investigates the psychological factors that influence online shopping behavior, with a view to improving transactional success rates. Through a critical review of the literature, we identify a range of factors which predict abandonment of online shopping, highlighting affective and motivational dimensions in addition to processing style and characteristics of the consumer, device, and product. We conclude that online purchasing and payment systems that boost (...) consumers’ motivation to buy and prevent or attenuate negative affective states will demonstrate the greatest rates of transactional success. However, with rapid advancement in technology, continued research is needed to fully understand the potential impact on future online purchasing behavior. (shrink)

Legal codes, such as the Uniform Commercial Code (UCC) examined in this article, are good points of entry for AI and ontology work because of their more straightforward adaptability to relationship linking and rules-based encoding. However, approaches relying on encoding solely on formal code structure are incomplete, missing the rich experience of practitioner expertise that identifies key relationships and decision criteria often supplied by experienced practitioners and process experts from various disciplines (e.g., sociology, political economics, logistics, operations research). This research (...) focuses on the UCC because it transcends the limitations of a formal code, functioning essentially as a composite. AI work can benefit from real-world codes like the UCC, which are essentially formal codes enlightened from a more realistic experience-base from centuries of development in international commercial transactions settings. This paper then describes our initial work in converting an expert system on the U.S. law governing the sale of goods from Article II of the Uniform Commercial Code (UCC), into a knowledge-based system using the Web Ontology Language OWL. (shrink)

The theoretical understanding of e-commerce has received much attention over the years; however, relatively little focus has been directed towards e-commerce ethics, especially the SMEs B2B e-ecommerce aspect. Therefore, the purpose of this paper is to develop and empirically test a framework that explains the impact of SMEs B2B e-commerce ethics on buyer repurchase intentions and loyalty. Using SEM to analyse the data collected from a sample of SME e-commerce firms in Egypt, the results indicate that buyers’ perceptions of (...) supplier ethics construct is composed of six dimensions and strongly predictive of online buyer repurchase intentions and loyalty. Furthermore, our results also show that reliability/fulfilment and non-deception are the most effective relationship-building dimensions. In addition, relationship quality has a positive effect on buyer repurchase intentions and loyalty. The results offer important implications for B2B e-commerce and are likely to stimulate further research in the area of relationship marketing. (shrink)

This chapter provides an analysis of the long process of introducing an electronic identity for online authentication in Germany. This process is described as a multi-facet innovation, involving actors from different policy fields shifting over time. The eID process started in the late ‘90s in the context of eGovernment and eCommerce with the legislation on e-signatures, which were supposed to allow for online authentication of citizens. When after 5 years it was recognized that this was not the case, a (...) new digital ID card, which had meanwhile been announced, was chosen as token for the eID. This process was dominated by the concerns for visual inspection and border control, including the storage of digital fingerprints. Under the leadership of the Ministry of the Interior (BMI) and technical guidance of the Federal Agency for Information Security (BSI), technical specifications have to a large extent been adopted from the electronic passport, which had been smoothly introduced 2 years before. However, in the legislative process some concern regarding digital fingerprints on the eID card was raised and led to an opt-in solution. In 2009, a bill on the new ID card was passed which regulates the eID function for online authentication as well. This is characterized as a radical innovation by introducing a double-sided, mutual authentication of the citizen and the service provider and implementing the principle of proportionality regarding the access of service providers to data on the chip. At the time of writing, field tests are conducted. Roll-out of the new eID card is to start in November 2010. Therefore no figures about adoption can be provided here. (shrink)

A key debate about the nature and role of ecommerce centres around the question of whether it is merely an old activity in a new form, or a discontinuous process that rewrites the ideas and assumptions of the ‘old’ economy. The objective of this exploratory and qualitative study is to shed some light on this issue through the lens of business ethics. We will examine whether established ethical principles still apply to e‐commerce, or instead if the ‘rule book’ now (...) needs to be re‐written. (shrink)

We lead increasingly electronic lives, in which a significant part of our existence takes place online. The concepts of eGovernment, eCommerce, eHealth and eLiving are an indication of this development. Against this background, there is an ever growing urgency of thinking through the problem of building trust in an online context. This paper examines the contextual conditions which affect building trust online. It will be argued that different combinations of the contextual conditions of trust building will result in different (...) views of the trust by the customer. Some of these combinations are better than others, and while a holistic approach would likely result in the best solution, it is not necessarily always within reach. Online trust building could be defined as a successful combination of four basic elements: reputation, technology, expertise and relationship. Unlike previous research, this study attempts to take all of these four key elements and the dynamics of their interconnections into account. (shrink)

This paper draws a correlation between the experience of consumerism portrayed in the critique of Alexander and Baudrillard and in the theory of plenitude derived from Renaissance literature. It draws parallels between features of the modern and antique sensibilities. It suggests that the e-commerce practitioner manipulates a modern economy informed by a cosmology which depicts imagery capable of interpretation in terms of conceptions derived from archaic themes. These are drawn from the High Renaissance and relate to Neoplatonism which is in (...) turn linked to Renaissance occult philosophy. Ecommerce metaphors display these aspects; and thereby both hook into, and valorise — rendering liminal — the experiential dimension of the consumer, and its incipient tensions between desire anticipated and that achieved. The article suggests how the populist magic of consumerism is not only facilitated by e-commerce but how that magic arose at a pre-modern, intellectualist level. From a philosophical perspective, readers will note the inter-relationship of earlier bodies of thought to contemporary management theories of e-commerce. Academics or practitioners interested in e-commerce or e-business are offered a fresh and radical interpretative perspective on these areas, which expresses a novel role for metaphor in terms of linking features of pre-modern and modern conceptions of reality, aslant the subjective absorption of figurative images of a textual derivation. (shrink)

Users are increasingly turning to the internet to acquire and consume goods. Online purchasing builds demand between customers in modern years. E-commerce is a business strategy that allows individuals and businesses to buy and sell goods and services through the Internet. Ecommerce can be used on computers, tablets, cellphones, and other smart devices, and it operates in four key market categories. The way individuals buy and consume goods and services has changed as a result of e-commerce. People are increasingly (...) using their computers and smart devices to place orders for things that can be delivered quickly to their homes. In the 1960s, ecommerce made use of an electronic system called electronic data interchange to help in document conversion. In the world of e-commerce, Amazon is a monster. It is, in reality, the world's largest online store, and it is still growing. As a result, it has become a significant roadblock in the retail industry, prompting some major merchants to rethink their plans and adjust their focus. This article is based on literary reviews. Developing a research framework for consumer trends, particularly in terms of purchasing behavior, is very much necessary. The sample size for this investigation was determined using a simple rule of thumb for successful partial least squares structural equation modeling estimation. Consumer sentiment tendencies play a major role in this research. This research's most valuable factors include a promotion, price, brand loyalty, product review, and product quality. We looked into how these aspects analyzed a customer's tendency. These are the primary topics of discussion in this study. (shrink)

This chapter describes the introduction and diffusion of the Finnish Electronic Identity Card (FINEID card). FINEID establishes an electronic identity (eID), based on the civil registry and placed on an identity chip card issued by Finnish government to Finnish citizens and permanent residents from age 18 and older. It is a non-mandatory electronic identity card introduced in 1999 in order to replace the older citizen ID card. It serves as a travel document and is intended to facilitate access to eGovernment (...) services as well as offering a possibility to sign electronically. Therefore the chip contains two certificates: one for authentication purposes, and one for qualified signatures. The eID function had to compete with the already existing PIN/TAN based TUPAS standard for online authentication for eBanking, eCommerce and eGovernment applications, and has lost this battle by reaching less than one percent of all online authentications. The history, actor constellation, time line and barriers will be described and a few communalities and differences to other countries under study in this special issue will be highlighted. (shrink)

This paper introduces the objectives and basic approach of a collaborative comparative research project on the introduction of national electronic Identity Management Systems (eIDMS) in Member States of the European Union. Altogether eight country case studies have been produced in two waves by researchers in the respective countries, which will be presented in the following articles in this special issue. The studies adopt a common conceptual framework and use the same terminology, which will be presented in this introduction, just as (...) the reasoning for the selection of the particular countries under investigation. The conceptual framework combines elements of actor centred institutionalism with path analysis, looking for path continuation, change or creation in the transition from the previous IDMS to an electronic one and explaining this as choices of actors in certain contexts. Information on the reasons for these choices in the first four cases has been collected from in depth interviews with key actors and in the four other cases from official documents. As the subject of this research is the transition of national identity management systems only countries have been included in which a national ID and a civil registry already exist before the introduction of the electronic elements, thus excluding the UK. (shrink)