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.

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.

The ten commandments for global electronic commerce success in small business

Small to medium-sized enterprises (SMEs) contribute significantly to national economies and employment levels and represent a viable source for inventions and innovations. The emergence of electronic commerce in the early 90's could provide different opportunities to the small business sector to overcome its inadequacies. However, in view of the electronic commerce/business (EC) literature in organizations in general and in SMEs specifically, EC research is scarce. Available research portrays a gloomy picture about EC uptake and use by SMEs. Therefore, this chapter attempts, by reviewing recent EC research, to depict an agenda for EC success in SMEs made up of ten influencing factors. Thus, an attempt is made to develop deeper understanding about the factors influencing EC success in SMEs. By following the suggested guidelines in this chapter, SMEs would be in a better position to assess the Viability o/the new EC perspective 10 their organizations. The same factors are highly important to researchers, SMEs, professionals (including educational institutions) and policymakers in driving SMEs and EC forward.

Innovation theories in retrospect : the case of electronic commerce adoption in small business in New Zealand

A review of the technological innovation adoption literature on small to medium-sized enterprises (SMEs) provides useful insights into factors influencing innovation adoption but points to the need to introduce more determinants of innovation adoption to SMEs research. This research is interested in identifying these factors and hence, introducing more potential determinants to electronic commerce (EC) adoption research in SMEs. Therefore, this research attempts to extend the technological innovation theories to EC adoption research in SMEs by identifying potential constructs and factors from these theories and then checking their face validity using three case studies in New Zealand. This research endeavours to shortlist and discuss the most important determinants of EC adoption and to eliminate the least relevant ones.

A framework for electronic commerce research in small to medium-sized enterprises

It is believed that the recent emergence of electronic commerce (e-commerce) in the early '90s could provide different opportunities to small to medium-sized enterprises (SME's) in overcoming part of their technological, environmental, organizational, and managerial inadequacies. However, recent research portrays a gloomy picture about e-commerce uptake and use in SME's. Therefore, the implication here is twofold. Initially, there is a need to generate more e-commerce research that could penetrate much deeper into main impending issues pertaining to the SME’s in their potential uptake and use of e-commerce. On the other hand, e-commerce is characterized of being embryonic but growing very fast and fragmented across the different disciplines, which makes the task of capturing its different perspectives a very complex one. The preceding two implications represent the greatest challenge for researchers and professionals interested in undertaking e-commerce research in SME’s. In line with the above implications, the first objective of this research aims at capturing the different e-commerce perspectives from the SMEs' point of view, and the second objective aims at capturing the e-commerce perspective from the theoretical and the methodological point of view. Addressing the preceding implications in this research could shed some light into some of the gray areas in the e-commerce research in SMEs.