The Copyright (Amendment) Bill 2012, which was recently passed by the Indian Parliament, has introduced some digital rights management (DRM) provisions in the Indian Copyright law. While a comparative analysis of the new DRM provisions with similar legislation in the US and the EU shows a...

This paper summarizes the Statement on Auditing Standards (SAS) No. 106 – Audit Evidence. It extends the importance on why the financial statements should be fairly stated and in conformity, in all material respects, with Generally Accepted Accounting Principles (GAAP). Also, extends why audit...

Internet banking (IB) is a typical banking innovation that potentially can transform the financial services landscape in developing nations such as South Africa. However, due to the associated low adoption rate, its full potential in deepening and extending banking services is yet to be...

Copyright is supposed to establish a mechanism under which content users contribute to creators' income, thereby providing incentives for creators to create new and original content for end-users to consume. However, in the current digital environment one can suggest that this arrangement is...

Bitcoin is a peer-to-peer cryptocurrency; which is entirely decentralized, open-source, and non-institutional. A comprehensive history of Bitcoin transactions is constantly distributed among users, while partial anonymity is accomplished through public/private key transactions. Bitcoin differs...

This paper explores the relationship between digital skills acquisition and the development of efficacy and trust among Latinos in the United States. The findings suggest that information communication technologies (ICT's) might provide a distinct pathway to efficacy and trust, both...

Social media, such as Facebook and Twitter have added new meaning to spreading news and information. While the traditional information channels such as newspapers, radios, and TV, are one-way mediums, the dawn of the Internet and social media have made communication a two-way extravaganza. The...

In this study, we analyse digital divides in terms of social inequality in digital access and use patterns from a hierarchical perspective. Using data from the Programme for International Student Assessment (PISA) 2003 in 30 nations, we focus on social cleavages in mid-adolescents' access and...

The legal framework of the WTO does not meet the regulatory need of the digital trade business anymore. The “compensation” by regional and bilateral preferential trade agreements in the Asian-Pacific area having gained importance and covering a larger scope during the last decade is a...