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on Information and Communication Technologies |
By: | Monteiro, José-Antonio; Teh, Robert |
Abstract: | This paper reviews the different types of provisions explicitly addressing electronic commerce (e-commerce) in regional trade agreements (RTAs). The analysis covers the 275 RTAs currently in force and notified to the WTO as of May 2017. The analysis shows that e-commerce provisions have become increasingly more detailed but remain highly heterogeneous. The most common types of e-commerce provisions refer to the promotion of e-commerce, cooperation activities and the moratorium on customs duties. Other e-commerce provisions concern the domestic legal framework as well as more specific issues, such as electronic authentication, consumer protection, personal information protection and paperless trading. |
Keywords: | Regional Trade Agreements,Electronic Commerce,E-commerce |
JEL: | F13 F15 |
Date: | 2017 |
URL: | http://d.repec.org/n?u=RePEc:zbw:wtowps:ersd201711&r=ict |
By: | DiGabriele, Jim; Ojo, Marianne |
Abstract: | The assumption of a different name for professional purposes dates back centuries – where environments did not encourage certain practices by certain genders. Even presently, the Internet Revolution – fuelled by online transactions and practices, is inducing many to assume measures aimed at the protection of their data – as well as privacy. How important is a professional career or the need to protect privacy such that the necessary, consequent (and ultimate) change involved with official documents also justifies such change? It will be argued by some that getting used to a new name is just a matter which can be adjusted to (and easily over time) – particularly with ease during an age where all documentation is also increasingly becoming digital. And what of those who have done nothing at all to change their names – but who have already been defined by society through their names – even though such definition or expectations may not necessarily accord with their true or real nature? Are they to be criticized for choosing to live genuine lives – which are regarded as contrary to societal expectations – by virtue of prior and already perceived perceptions? A case of the character or person (behind the name) not corresponding to what was expected – hence in the public view, not the real deal? As well as highlighting what should constitute ultimate considerations in determining whether fraudulent acts have been committed, this paper and presentation also aims to highlight challenges faced in an increasingly digital economy – as well as highlight the role of forensic accountants in addressing such challenges. |
Keywords: | digital economy; fraud and error detection; forensic accounting; privacy protection |
JEL: | E3 E5 G1 G2 G3 K2 M41 |
Date: | 2017–08 |
URL: | http://d.repec.org/n?u=RePEc:pra:mprapa:80709&r=ict |
By: | Halim, Edward; Riyanto, Yohanes Eko; Roy, Nilanjan |
Abstract: | We design an experiment to study the implications of information networks for the incentive to acquire costly information, market liquidity, investors' earnings and asset price characteristics in a financial market. Social communication crowds out information production as a result of agent's temptation to free ride on the signals purchased by their neighbors. Although information exchange among traders increases trading volume, improves liquidity and enhances the ability of asset prices to reflect the aggregate amount of information in the market, it fails to improve price accuracy. Net earnings are higher with information sharing due to reduced acquisition of costly signals. |
Keywords: | Asymmetric Information, Costly Information Acquisition, Experimental Asset Markets, Social Network, Uncertainty |
JEL: | C92 D84 G10 G12 G14 |
Date: | 2017–08–07 |
URL: | http://d.repec.org/n?u=RePEc:pra:mprapa:80658&r=ict |