E-commerce poses significant challenges for existing tax rules. One of the most important effects of e-commerce has been to de-emphasise the significance of the place where economic activity is carried out, which makes it difficult to determine which jurisdiction has the right to tax. It has also blurred the traditional distinction between the form of delivery and the substance of what is deliv...

The ten papers in this special volume of CAIS focus on environmental and policy influences on the diffusion of e-commerce in selected countries in the Americas, Asia-Pacific, and Europe. They are part of a multi-year, multi-country study entitled, “Impacts of Electronic Commerce in the Global Networked Economy: A Multi-Country Study”. [www.crito.uci.edu/GIT/Project3d.asp]

This research aims to examine how social popularity and deal scarcity of a product influences consumers’ purchase behavior on e-commerce websites and how this influence varies across cultures. Some studies have shown that Eastern cultures (e.g., China) are more likely to herd than Western cultures (e.g., United States). Also, when a deal offer on a product is about to expire, consumers of vario...

This paper examines the nature and characteristics of the ownership relationship between objects in an object-oriented database. The ownership relationship is distinguished from the Part-Whole relationship since these two are often confused. Dimensions of the ownership relationship are detailed and described with clarifying examples from the financial securities markets. These dimensions are: 1...

The move from subscription only publishing of scholarly articles to open access has been much slower than previously anticipated by many Open Access (OA) advocates. Despite the many advantages that OA offers, this particular branch of E-commerce imposes several formidable barriers to change. A framework conceptualizing these barriers that was developed over a decade ago was revisited to see if ...