The paper discusses various possible approaches to turnover taxation in cyberspace. It shows that the main challenge of the new economy is to effectively cope with B2C international trade in digital online goods and services. However, most approaches to turnover taxation discussed in the...

Given the importance of this theme, we intend to approach in a paper in itself. So far, we summarize the debate to bring in new terms and new issues in which they and circumscriu issues which involve both technical progress, and modem management and, implicitly, that appropriate policies are...

The development processes in information and communication technology and the internet particularly, have revolutionized the entire tourism industry, generating new models of business, changing the structure of distribution channels used by tourism industry and redesigning all processes...

Credit cards have been the dominant payment method for the electronic commerce retail industry. However, online retailers, especially the small to medium ones, continue to be disadvantaged by the seemingly arbitrary bucket pricing strategy implemented by the credit card processing companies. We...

Le commerce électronique représente probablement la quatrième révolution commerciale après les boutiques, les grands magasins, et le libre-service. Face au dynamisme des pratiques et au caractère exploratoire des recherches dans ce domaine, cet article se donne pour modeste objectif de...

Management of supply chains is a difficult task involving coordination and decision-making across organizational boundaries. Computational modeling using multi-agent simulation is a tool that can provide decision support for supply chain managers. We identify the components of a supply chain...

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,...