Background to the European Commission consultation on the electronic money directive (2000/46/EC) with particular reference to the definition of ‘electronic money’, the impact on mobile telephone operators, different structures for payment of goods and services under schemes for the issue of...

Pure plays use the Internet as a market entry strategy, and brick and clicks use the Internet as an alternate channel of distribution. Theoretical frameworks from entrepreneurship, marketing, and electronic commerce are used to explore performance differences between these business models. This...

This paper presents the results of a qualitative and quantitative evaluation of the performance on the Internet of medium and large Spanish enterprises. Special attention is given to the firms' e-commerce, in particular to the issue of business to consumer. In the study, an instrument of...

In this paper, the factors that affect the quality of web sites have been evaluated. The facts that how an internet user evaluate the quality of a web site that he visited and which factors affect the internet user to visit the same web site again in the future are discussed. In this context,...

Electronic commerce, by magnifying problems with the existing sales tax, has precipitated reexamination of basic precepts of fiscal federalism in the United States, not just taxation of remote sellers. This paper examines: key features of electronic commerce; the Internet Tax Freedom Act and the...

In this paper, an outline of the consequences of the increased use of ICT on international corporate taxation, namely on the tax attributes and the scope of taxation, is given. It is argued that the concept of capital export neutrality shall prevail, as it is deemed to be the most appropriate to...

The increased use of information and communication technologies (ICT) leads to new ways of doing business internationally. Nowadays, firm-specific intangible assets as well as services often constitute the most important factors for the creation of value. Besides, geographic distances tend to be...

Electronic trade platforms support trading transactions between enterprises. They have entered the business landscape including the agri-food sector only a few years ago. However, there already have been dramatic changes in the agri-food sectorÂ’s platform infrastructures. This paper analyzes...

A common problem to current digital subscription services is how to prevent membership (e.g. account and password) sharing beyond authorised consumers. Unlike traditional subscription services such as wired phone examples, sharing is much more popular in a digital world due to the access of...

In this paper, we attempt to solve the Multiple Campaign Assignment Problem (MCAP) using the Differential Evolution (DE) technique. We believe that the solution of MCAP can enhance business growth and consequently enhances the e-readiness ranking of a country. Multiple campaign assignment is a...