Framework investigations for harmonizing global taxation of internet commerce

Identifies and evaluates contemporary global approaches to taxation in internet commerce. Adapts the principles of evidence-based medicine to develop a working model for evidence-based taxation. A collaborative extranet structure is used to validate the axioms underpinning the critical success factors for a modern knowledge management solution.

Risk-based trust management for e-commerce

Electronic commerce (e-commerce) offers enormous opportunities for online trading while at the same time presenting potential risks. Although various mechanisms have been developed to elevate trust in e-commerce, research shows that shoppers continue to be skeptical about buying online and lack of trust is often cited as the main reason for it. Thus, enhancing success in e-commerce requires eliminating or reducing the risks. In this chapter, we present a multi-attribute trust management model that incorporates trust, transaction costs and product warranties. The new trust management system enables potential buyers to determine the risk level of a product before committing to proceed with the transaction. This is useful to online buyers as it allows them to be aware of the risk level and subsequently take the appropriate actions to minimize potential risks before engaging in risky businesses. Results of various simulation experiments show that the proposed multi-attribute trust management system can be highly effective in identifying risky transaction in electronic market places.

Security networks in the field of counter-terrorism in Australia

This thesis examines networks as a means of organising counter-terrorism in Australia and the conditions that promote the effectiveness of security networks. It presents a framework for analysing network dynamics and network effectiveness in this field that can assist researchers to better understand networks and practitioners to better manage networks.

E-book devices and m-commerce : what might be the impact on organizational learning?

E-book devices are changing current organizational practices by providing a source of e-learning, in which organizations and their employees can more easily access information about current business developments that impact on their existing practices. E-book devices (also referred to as e-book readers or e-readers) use electronic ink technology to display written words from books, newspapers, magazines and other documentation. They are portable devices that are the size of a paperback book and are a new technology that has only been mass-marketed to the general population in the past year. Most importantly for an organization is that e-books could transform and will certainly influence their current technology practices and how people communicate and perform their job tasks.

Adoption of technological innovations in the m-commerce industry

The banking industry has globalised as a result of the many technology innovations created by the internet. The electronic commerce (e-commerce) industry is a result of these technological innovations that have revolutionised the way both consumers and businesses conduct business. In the past decade, banks have encouraged the use of e-commerce and most people are now comfortable conducting their banking online. More recently, mobile commerce (m-commerce) has started to gain momentum and an increasing amount of people are conducting their banking on mobile phone devices instead of through the internet. Mobile banking is a technological innovation that people adopt in different ways depending on internal and external environmental influences. In this paper, a social cognitive theoretical framework is adopted to understand an individual’s intention to adopt mobile banking. A conceptual model is proposed, which helps to explain how environmental influences affect an individual’s intention to adopt mobile banking. Implications for mobile banking and m-commerce industry are stated along with suggestions for future research on technological innovations.

E-Commerce research in Australia : inviting a comparative analysis

Published research in the area of electronic commerce has increased several fold in recent years. Australian researchers have participated actively in this research field. An emphasis on quality has prompted us to review the publications in the area of electronic commerce. This paper reports on research, that used a framework developed by Scornavacca et al. (2005), to examine papers published in the leading, relevant journals and conferences over the period 2000 to 2005. Analyses of papers in the electronic commerce area, published during this period, reflects a number of trends in terms of research outlets, approaches, and methods used. The analyses presented here invite a comparative analysis by Scandinavian researchers in ecommerce. The Scandinavian research community represents an appropriate environment against which to benchmark the Australian research outputs. It is our hope that the analyses in this paper will lead to mutual learning and collaboration between researchers in both contexts.

Mobile banking innovations and entrepreneurial adoption decisions

This paper examines an individual’s entrepreneurial adoption decisions to use mobile banking for both business and social reasons. A conceptual model based on social cognitive theory is developed to explain an individual’s propensity to adopt mobile banking. The theoretical framework examines how advertising, experience, perceived risk, learning inclination, and entrepreneurial proclivity influence a person’s intention to use mobile banking. This paper stresses the role of financial risk in determining a person’s intention to use mobile banking and whether their entrepreneurial nature is influenced by their experience and advertising they are subjected to about the advantages or disadvantages of mobile banking. This paper ties together research on technological innovation with entrepreneurship and learning studies. The author stresses the importance for financial institutions to market the innovativeness of mobile banking whilst addressing security concerns. The impact of a person’s social environment through personal contacts and acquaintances underpins social cognitive theory and helps to understand the motives for a person adopting mobile banking. The paper integrates mobile banking literature with current thinking on the importance of entrepreneurship and learning influences to how a person adopts a technological innovation.

Social commerce activities – a taxonomy

In recent years businesses large and small have jumped on the Social Commerce bandwagon, all in the hope of utilising social media services to facilitate various Social Commerce activities. Given the growing influence of social media on social, economic and political events globally, the rise in business interest in Social Commerce is not unexpected. This paper examines the Social Commerce activities of several Fortune 500 businesses. It analyses and categorises how businesses utilise social media to interact with customers, trading partners, employees and other important stakeholders. Two important themes have emerged, firstly, businesses utilise social media services mostly to facilitate Pre- and Post-transactional type Social Commerce activities such as marketing and customer support. Opportunities exist for businesses to leverage social media for transactional type Social Commerce activities such as purchase, payment, and order-fulfilment. Secondly, the business use of social media seems haphazard. Stakeholders wishing to succeed in Social Commerce will have to reformulate their strategies to take advantage of how users behave on social media services and opportunities to draw synergy from utilising an assortment of social media services. The paper contributes to theory by developing a taxonomy of Social Commerce activities. It contributes to practice by highlighting opportunities to engage in Social Commerce activities, in particular, to leverage opportunities from implementing Transactional Social Commerce.

Vanishing E : the decline of the e-commerce discipline in Australia

Stimulated by the increasing demand for qualified personnel for business ventures that employ the Internet in their operations, electronic commerce (e-commerce) emerged as an academic discipline at the eve of the twenty first century. This paper presents a study on the changing status of e-commerce as an academic discipline in Australia in the second half of the 2000s. The findings of the study show that e-commerce is losing its status as a distinctive academic discipline in Australia. The number of e-commerce educational programs is declining and full-fledged e-commerce programs are now offered at a limited number of Australian universities only. E-commerce is diminishing into a niche area of business education rather than prospering as a significant academic discipline.

Security concerns and remedy in a cloud based e-learning system

Cloud computing is an emerging technology and it utilizes the cloud power to many technical solutions. The e-learning solution is one of those technologies where it implements the cloud power in its existing system to enhance the functionality providing to e-learners. Cloud technology has numerous advantages over the existing traditional e-learning systems. However security is a major concern in cloud based e-learning. Therefore security measures are unavoidable to prevent the loss of users’ valuable data from the security vulnerabilities. This paper investigates various security issues involved in cloud based e-learning technology with an aim to suggest remedial in the form of security measures and security management standards. These will help to overcome the security threats in cloud based e-learning technology. Solving the key problems will also encourage the widespread adoption of cloud computing in educational institutes.

Cyber security and protection of ICS systems: An australian example

Many aspects of our modern society now have either a direct or implicit dependence upon information technology. As such, a compromise of the availability or integrity in relation to these systems (which may encompass such diverse domains as banking, government, health care, and law enforcement) could have dramatic consequences from a societal perspective. These key systems are often referred to as critical infrastructure. Critical infrastructure can consist of corporate information systems or systems that control key industrial processes; these specific systems are referred to as ICS (Industry Control Systems) systems. ICS systems have devolved since the 1960s from standalone systems to networked architectures that communicate across large distances, utilise wireless network and can be controlled via the Internet. ICS systems form part of many countries’ key critical infrastructure, including Australia. They are used to remotely monitor and control the delivery of essential services and products, such as electricity, gas, water, waste treatment and transport systems. The need for security measures within these systems was not anticipated in the early development stages as they were designed to be closed systems and not open systems to be accessible via the Internet. We are also seeing these ICS and their supporting systems being integrated into organisational corporate systems.

Cyber attacks against supply chain management systems: A short note

Supply chain management (SCM) is increasingly dependent on electronic systems. At the same time, the vulnerability of these systems to attack from malicious individuals or groups is growing. This paper examines some of the forms such attacks can take, and their relevance to the supply function. Provides examples of attacks. Concludes that companies should consider the security aspects of electronic commerce before developing their systems. © MCB University Press.

Mudanças na Natureza do Comércio no Mundo conectado através do E-commerce

The Internet has taken the world by storm. It has eliminated the barriers of technology, and unlocked the doors to electronic commerce and the 'Virtual Economy'. It has given us a glimpse into the future of 'Business' itself, and it has created a bewildering variety of choices in our personal and professional lives. It has taken on a life of its own, and we are all frantically trying to keep up. Many overwhelmed companies are asking questions like: 'What should our Internet Strategy be?' Or 'How do we put our business on the Internet like everybody else is doing?' or 'How do we use this thing to make money without spending any?'. These questions may seem reasonable on the surface, but they miss the point because they focus on the technologies rather than the core issues of conducting day-to-day business. The Internet can indeed offer fast returns in marketing reach, speed, director consumer sales and so on, and many companies are using it to good advantage, but the highest and best use of any such technology is to support, enhance and even re-invent the fundamentals of general business practice. When the initial excitement is over, and companies gain experience and confidence with the new business models, this larger view will begin to assert itself. Companies will then start to position their 'Internet Strategies' in context of where the business world itself is going over time, and how they can prepare for what is to come. Until now, the business world has been very fragmented, its collective progress limited (in part) by the inability to communicate within and between companies. Now that the technical remedy seems to be at hand and standards are beginning to emerge, we are starting to see a trend toward consolidation, cooperation, and economic synergy. Companies are improving their internal business processes with Intranets, and Electronic Commerce initiatives have sprung up using EDI, the World Wide Web, E-Mail, secure credit card payments and other tools. Companies are using the Internet to talk to each other and to sell their goods and services to the end consumer. Like Berlin, the walls are coming down because they have to. Electronic 'Communities of Common Interest' are beginning to surface, with the goal of supporting and aligning similar industries (such as Government, Insurance, Transportation and Health care) or similar business functions (such as Purchasing, Payments, and Human Resources). As these communities grow and mature, their initial scope will broaden and their spheres of influence will expand. They will begin to overlap into other communities, creating a synergistic effect and reshaping the conduct of business. The business world will undergo a gradual evolution toward globalization, driven by economic imperatives and natural selection in the marketplace, and facilitated by Electronic Commerce and Internet technologies. The business world 'beyond 2000' will have a substantially different look and feel than that which we see today.

E-commerce environment and trade promotion for Latin America: policy implications from East Asian and advanced economies' experiences

Includes bibliography

Analysis of quality in Brazilian e-commerce (B2C)

The business world has changed the way how people think and act on products and services. In this context, the most recent amendment of the scenarios of retail operations has been the use of technology in sales and distribution. The internet has revolutionized the way people communicate, and moreover as they purchase their goods and services. Thus, the e-commerce, specifically the relation business to customer, or simply B2C, has acted so convincingly in this change of paradigm, namely the purchases in the physical location for the virtual site. Quotes online, ease of payment, price, speed of delivery, have become real order winners of applications for companies that compete in this segment. With the focus on quality of services on e-commerce, the research examines the dimension related to the quality of services, and looks for what of these factors are winners of applications. © 2010 IFIP International Federation for Information Processing.