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Electronic And Mobile Commerce Law

Author: Charles Wild
Publisher: Univ of Hertfordshire Press
ISBN: 1907396209
Size: 66.26 MB
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The rapid, commercially-driven evolution of the Internet has raised concomitant legal concerns that have required responses from both national and international law. This unique text offers a complete analysis of electronic and mobile commerce, exploring the law relating to online contracts and payment systems, electronic marketing, and various forms of cybercrime as well as the regulation of electronic communications networks and services. Written by specialists, this account also provides insights into emerging areas such as internet libel, online gambling, virtual property, cloud computing, smart cards, electronic cash, and the growing use of mobile phones to perform tasks previously carried out by computers.

Value Added Tax And The Digital Economy

Author: Marie Lamensch
Publisher: Kluwer Law International B.V.
ISBN: 904116622X
Size: 27.53 MB
Format: PDF, ePub, Docs
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A fast-growing portion of overall taxable consumption is now realized via online supplies and this 'digital economy' is a virtual reality in which suppliers and consumers conclude numerous transactions unrestrained by time and place. The contrast with traditional sales tax and value added tax (VAT) systems, which are based on a physical supply between parties, could not be more evident. Among jurisdictions worldwide, the European Union (EU) took the lead in designing a legal framework for VAT on electronically supplied goods and services. This book, with contributions by internationally re-owned academics, revenue officials, and tax advisors, provides a broad and up-to-date overview of the EU 2015 rules, and an analysis of such elements as the gradual realization of the destination principle, the fight against e-commerce fraud, and simplification of compliance obligations by means of the Mini One Stop Shop (MOSS). Topics covered include the VAT dimension of: - the digital 'fixed establishment'; - businesses as tax collectors; - auditing under MOSS; - Internet search engines; - virtual currencies (such as bitcoins); - cloud computing; and - technology-based solutions for the assessment and collection of VAT on online supplies. Relevant EU legislation is annexed. Because of its clear and practical analysis to these issues, this book will appeal to tax authorities and counsel who need to ensure proper taxation of online supplies at destination with the least possible administrative costs and the lowest possible compliance burdens. Because of its forward looking approach it is a 'must'; for all public and private sector professionals concerned with VAT.

Psychological And Social Implications Surrounding Internet And Gaming Addiction

Author: Bishop, Jonathan
Publisher: IGI Global
ISBN: 1466685964
Size: 38.61 MB
Format: PDF, Mobi
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Addiction takes many forms and has the potential to impact individuals of all ages, socio-economic statuses, and ethnic backgrounds. Digital addiction has become one of the latest topics of interest among researchers and mental health professionals as individuals become more engrossed in and reliant on digital devices. Psychological and Social Implications Surrounding Internet and Gaming Addiction focuses on the dark side of technology and the ways in which individuals are falling victim to compulsive internet use as well as gaming and gambling addictions. Highlighting socio-cultural, psycho-social, and techno-cultural perspectives on problematic technology use, this critical publication is essential to the research and practical needs of therapists, public administrators, psychologists, students, and researchers interested in compulsive disorders, human behavior, dependency, and other key mental health issues. A pivotal addition to the current mental health research available, this book focuses on topics including, but not limited to, Internet addiction, gaming addiction disorder, gambling, gamification, hypermedia seduction theory, MMORPGs, psychotherapy, and related public policy issues.

Electronic Theft

Author: Professor Emeritus Peter Grabosky
Publisher: Cambridge University Press
ISBN: 9780521805971
Size: 15.91 MB
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When this book was first published in 2001, the convergence of communications and computing had begun to transform Western industrial societies. Increasing connectivity was accompanied by unprecedented opportunities for crimes of acquisition. The fundamental principle of criminology is that crime follows opportunity, and opportunities for theft abound in the digital age. Electronic Theft named, described and analysed the range of electronic and digital theft, and constituted the first major survey of the field. The authors covered a broad list of electronic misdemeanours, including extortion, defrauding governments, telephone fraud, securities fraud, deceptive advertising and other business practices, industrial espionage, intellectual property crimes, and the misappropriation and unauthorised use of personal information. They were able to capture impressively large amounts of data internationally from both scholarly and professional sources. The book posed and attempted to answer some of the pressing questions to do with national sovereignty and enforceability of laws in 2001.

Encyclopedia Of Business Information Sources

Author: Linda D. Hall
Publisher: Gale Cengage
ISBN: 9780787697037
Size: 35.25 MB
Format: PDF
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Each updated edition of this detailed resource identifies nearly 35,000 live, print and electronic sources of information listed under more than 1,100 alphabetically arranged subjects -- industries and business concepts and practices. Edited by business information expert James Woy.