Australia's adoption of an international tax regime : to engage or not to engage?

On 1 November 2011 the Minister for Financial Services and Superannuation, the Honourable Bill Shorten MP, announced that Australia would be undertaking a reform of the ‘transfer pricing rules in the income tax law and Australia's future tax treaties to bring them into line with international best practice, improving the integrity and efficiency of the tax system.’ Mr Shorten stated that the reason for the reform was that ‘recent court decisions suggest our existing transfer pricing rules may be interpreted in a way that is out-of-kilter with international norms.’ Further, he stated that ‘the Government has asked the Treasury to review how the transfer pricing rules can be improved, including but not limited to how to be more in line with international best practice.’ He urged all interested parties to participate in this consultation process.

The adoption of Web 2.0 within enterprises : employees' perspectives

This project explores employees’ adoption of Web 2.0 within organisations. It shows that the adoption of Web 2.0 is a challenging and dynamic process that changes over time. The adoption is, also, influenced by a number of interrelated issues including: People Traits, Social Influence, Trust, Technological Attributes, Relevance of Web 2.0, Web 2.0 Maturity, Organisational Support, and Organisational Practice.

Towards an integrated maturity model of asset management capabilities

Asset service organisations often recognize asset management as a core competence to deliver benefits to their business. But how do organizations know whether their asset management processes are adequate? Asset management maturity models, which combine best practices and competencies, provide a useful approach to test the capacity of organisations to manage their assets. Asset management frameworks are required to meet the dynamic challenges of managing assets in contemporary society. Although existing models are subject to wide variations in their implementation and sophistication, they also display a distinct weakness in that they tend to focus primarily on the operational and technical level and neglect the levels of strategy, policy and governance as well as the social and human resources – the people elements. Moreover, asset management maturity models have to respond to the external environmental factors, including such as climate change and sustainability, stakeholders and community demand management. Drawing on five dimensions of effective asset management – spatial, temporal, organisational, statistical, and evaluation – as identified by Amadi Echendu et al. [1], this paper carries out a comprehensive comparative analysis of six existing maturity models to identify the gaps in key process areas. Results suggest incorporating these into an integrated approach to assess the maturity of asset-intensive organizations. It is contended that the adoption of an integrated asset management maturity model will enhance effective and efficient delivery of services.

A critical realist examination of the inhibitors of double loop learning in an agile adoption

The original solution to the high failure rate of software development projects was the imposition of an engineering approach to software development, with processes aimed at providing a repeatable structure to maintain a consistency in the ‘production process’. Despite these attempts at addressing the crisis in software development, others have argued that the rigid processes of an engineering approach did not provide the solution. The Agile approach to software development strives to change how software is developed. It does this primarily by relying on empowered teams of developers who are trusted to manage the necessary tasks, and who accept that change is a necessary part of a development project. The use of, and interest in, Agile methods in software development projects has expanded greatly, yet this has been predominantly practitioner driven. There is a paucity of scientific research on Agile methods and how they are adopted and managed. This study aims at addressing this paucity by examining the adoption of Agile through a theoretical lens. The lens used in this research is that of double loop learning theory. The behaviours required in an Agile team are the same behaviours required in double loop learning; therefore, a transition to double loop learning is required for a successful Agile adoption. The theory of triple loop learning highlights that power factors (or power mechanisms in this research) can inhibit the attainment of double loop learning. This study identifies the negative behaviours - potential power mechanisms - that can inhibit the double loop learning inherent in an Agile adoption, to determine how the Agile processes and behaviours can create these power mechanisms, and how these power mechanisms impact on double loop learning and the Agile adoption. This is a critical realist study, which acknowledges that the real world is a complex one, hierarchically structured into layers. An a priori framework is created to represent these layers, which are categorised as: the Agile context, the power mechanisms, and double loop learning. The aim of the framework is to explain how the Agile processes and behaviours, through the teams of developers and project managers, can ultimately impact on the double loop learning behaviours required in an Agile adoption. Four case studies provide further refinement to the framework, with changes required due to observations which were often different to what existing literature would have predicted. The study concludes by explaining how the teams of developers, the individual developers, and the project managers, working with the Agile processes and required behaviours, can inhibit the double loop learning required in an Agile adoption. A solution is then proposed to mitigate these negative impacts. Additionally, two new research processes are introduced to add to the Information Systems research toolkit.

L’interaction entre le droit privé fédéral et le droit civil québécois en matière d’effets de commerce: perspective constitutionnelle

Un résumé en anglais est également disponible.

Les marques de commerce au Canada : analyse de certains points de droit international et de droit comparé

"Mémoire présenté à la faculté des études supérieures en vue de l'obtention du grade LL.M. en droit des technologies de l'information"

L'application de la notion d'entreprise entre le Code de commerce français et le Code civil du Québec

"Mémoire présenté à la faculté des études supérieures en vue de l'obtention du grade de maîtrise en droit des affaires LLM"

Measuring the Maturity of Open Source Software for Digital Libraries: a Case Study of DSpace

The assessment of maturity of software is an important area in the general software sector. The field of OSS also applies various models to measure software maturity. However, measuring maturity of OSS being used for several applications in libraries is an area left with no research so far. This study has attempted to fill the research gap. Measuring maturity of software contributes knowledge on its sustainability over the long term. Maturity of software is one of the factors that positively influence adoption. The investigator measured the maturity of DSpace software using Woods and Guliani‟s Open Source Maturity Model-2005. The present study is significant as it addresses the aspects of maturity of OSS for libraries and fills the research gap on the area. In this sense the study opens new avenues to the field of library and information science by providing an additional tool for librarians in the selection and adoption of OSS. Measuring maturity brings in-depth knowledge on an OSS which will contribute towards the perceived usefulness and perceived ease of use as explained in the Technology Acceptance Model theory.

E-commerce system simulation for construction and demolition waste exchange

This article introduces a quantitative approach to e-commerce system evaluation based on the theory of process simulation. The general concept of e-commerce system simulation is presented based on the considerations of some limitations in e-commerce system development such as the huge amount of initial investments of time and money, and the long period from business planning to system development, then to system test and operation, and finally to exact return; in other words, currently used system analysis and development method cannot tell investors about some keen attentions such as how good their e-commerce system could be, how many investment repayments they could have, and which area they should improve regarding the initial business plan. In order to exam the value and its potential effects of an e-commerce business plan, it is necessary to use a quantitative evaluation approach and the authors of this article believe that process simulation is an appropriate option. The overall objective of this article is to apply the theory of process simulation to e-commerce system evaluation, and the authors will achieve this though an experimental study on a business plan for online construction and demolition waste exchange. The methodologies adopted in this article include literature review, system analysis and development, simulation modelling and analysis, and case study. The results from this article include the concept of e-commerce system simulation, a comprehensive review of simulation methods adopted in e-commerce system evaluation, and a real case study of applying simulation to e-commerce system evaluation. Furthermore, the authors hope that the adoption and implementation of the process simulation approach can effectively support business decision-making, and improve the efficiency of e-commerce systems.

Electronic commerce in agriculture and agribusiness: the case of Emilia-Romagna (Italy )

Despite the expectations of the benefits of this tool, the adoption of Electronic Commerce (EC) by small and medium firms of the agro-food sector in Italy is still not frequent, however, the understanding of opportunities it could create and how they can be exploited remains a relevant issue. This study, carried out in the Emilia -Romagna region during 2002, illustrates the results of a survey of 208 firms at all stages of the agro-food chain aimed at understanding the use of the Internet and the strategies adopted for EC implementation. The results show a low level of implementation of the instrument and a limited variety of adoption strategies. Agro-food firms actually invest very little in EC focusing their efforts on the Internet as promotion tool, while web-based direct selling is confined to market niches. The view that the Internet would reverse the disadvantages of small firms appears by now non realistic, even if interesting opportunities for further development are still present.

Enterprise Architecture adoption method for Higher Education Institutions

During the last few years Enterprise Architecture has received increasing attention among industry and academia. Enterprise Architecture (EA) can be defined as (i) a formal description of the current and future state(s) of an organisation, and (ii) a managed change between these states to meet organisation’s stakeholders’ goals and to create value to the organisation. By adopting EA, organisations may gain a number of benefits such as better decision making, increased revenues and cost reductions, and alignment of business and IT. To increase the performance of public sector operations, and to improve public services and their availability, the Finnish Parliament has ratified the Act on Information Management Governance in Public Administration in 2011. The Act mandates public sector organisations to start adopting EA by 2014, including Higher Education Institutions (HEIs). Despite the benefits of EA and the Act, EA adoption level and maturity in Finnish HEIs are low. This is partly caused by the fact that EA adoption has been found to be difficult. Thus there is a need for a solution to help organisations to adopt EA successfully. This thesis follows Design Science (DS) approach to improve traditional EA adoption method in order to increase the likelihood of successful adoption. First a model is developed to explain the change resistance during EA adoption. To find out problems associated with EA adoption, an EA-pilot conducted in 2010 among 12 Finnish HEIs was analysed using the model. It was found that most of the problems were caused by misunderstood EA concepts, attitudes, and lack of skills. The traditional EA adoption method does not pay attention to these. To overcome the limitations of the traditional EA adoption method, an improved EA Adoption Method (EAAM) is introduced. By following EAAM, organisations may increase the likelihood of successful EA adoption. EAAM helps in acquiring the mandate for EA adoption from top-management, which has been found to be crucial to success. It also helps in supporting individual and organisational learning, which has also found to be essential in successful adoption.

Trust in B2C e-commerce : the New Zealand Maori internet shopper

This chapter identifies relevant factors of Maori trust in terms of encouraging online shopping of B2C e-commerce by Maori in New Zealand. The concepts of trust, risk and reputation are used to explore the uptake of Internet shopping in a B2C context by Maori, a minority-but significant-racial group, in New Zealand. Reputation and adoption of e-commerce in Maori culture emanates from family and tribe, typically by word of mouth. This chapter suggests that specific cultures like the Maori have different elements in their trust of e-commerce, which needs to be addressed to encourage broader use.

Small businesses as social formations : diverse rationalities in the context of e-business adoption

Small-business adoption of electronic business has been analyzed largely in conventional business terms such as benefits and costs, returns on investment, and competitive advantage. While these factors are important, small businesses are also embedded in social contexts which shape the rationalities with which they approach e-business. These rationalities are different from those that characterize larger businesses. They involve personal relationships, social esteem, lifestyle issues, and family considerations. Drawing on the theoretical work of Granovetter and Weber, this chapter examines interview data from a number of Australian studies of e-commerce by small businesses. These interviews illustrate the influence of the social context on the adoption (or deferral) of e-commerce. By recognizing that small businesses are social as well as economic formations, governments can tailor their programs to assist this important group of businesses in their approach to e-business.

Understanding consumer adoption of internet banking : an interpretive study in the Australian banking context

This paper reports key findings from an interpretive study of Australian banking consumer experiences with the adoption of internet banking. The paper provides an understanding of how and why specific factors affect the consumer decision whether or not to bank on the internet, in the Australian context. A theoretical framework is provided that conceptualizes and links consumer-oriented issues influencing adoption of internet banking. The paper also provides a set of recommendations for Australian banks. Specifically, the findings suggest that convenience is the main motivator for consumers to bank on the internet, while there is a range of other influential factors that may be modulated by banks. The findings also highlight increasing risk acceptance by consumers in regard to internet-based services and the growing importance of offering deep levels of consumer support for such services. Gender differences are also highlighted. Finally, the paper suggests that banks will be better able to manage consumer experiences with moving to internet banking if they understand that such experiences involve a process of adjustment and learning over time, and not merely the adoption of a new technology.