Thesis (M.A.)--Ohio University, August, 2004. / Title from PDF t.p. Includes bibliographical references (p. 222-244)

published_or_final_version / Law / Doctoral / Doctor of Philosophy

No description available.

The current thesis argues that the current legal framework in the UAE does not provide online consumers with an adequate level of protection to safeguard them from certain threatening issues in the business-to-consumer e-commerce sector in transactions carried out both within the jurisdiction of the UAE and cross-border.  This argument is triggered due to the absence of specialised rules to deal with such matters which plays a critical role in improving and maintaining consumer confidence in the online market; bearing in mind the advanced status of the European legal framework achieved in this regard. The remarks of the present thesis are going to be based on a detailed review of consumer protection legal framework in the EU regarding certain issues, namely unfair terms, prior information and processing the contract, data protection and misleading advertising, focusing on only relevant rules that deal with certain threats analysed in the current thesis.  Reviewing the EU experience will cast the focus on existing weaknesses in the consumer protection legal framework in the UAE. Eventually, the present thesis will conclude with recommendations to be adopted in the UAE to draft a comprehensive set of rules to deal with arising challenges in the online market in the UAE and improve consumers’ confidence in B2C e-commerce and maintain their interests.

This study sets out to critically examine the potential consequences of e-business for auditing practice and the profession aiming to: (i) investigate the impact of e-business on the technical aspects of financial auditing; (ii) explore the potential consequences of e-business for the auditing profession; and (iii) examine the response of British academia to e-business changes.  To deepen understanding of these possible changes, the technical and social concept of auditing, problematisation, the sociology of professions, and hybridisation are used to inform the theoretical framework underpinning this study.  First, sixteen semi-structured interviews were conducted with a sample of academics, audit practitioners, and IT professionals.  The study also carried out a content analysis of three modules within undergraduate accounting degree curricula in British universities.  The preceding two empirical stages provided the confidence that the questionnaire, the main stage of the empirical study, would address the most important issues. Findings make three main contributions.  First, the research demonstrates the potential electronic transformation of financial audit practice.  In particular, the audit process has begun to evolve in order to reflect the technological changes and developments taking place in the way that entities perform business.  Indeed, the significant technical impact of e-business on the traditional financial audit model is the need to perform technical audit work on a real-time basis using continuous auditing techniques rather than the traditional annual audit approach.  Secondly, the research predicts the possible jurisdictional dispute between financial auditors and IT auditors over e-business audit services.  In an e-business audit environment, IT specialised roles are increasingly becoming common, growing in importance and driving the need the need for IT knowledge and skills, which have not traditionally been part of financial auditors’ education and training. Thus, e-business might lead to challenges to the traditional role of financial auditors in favour of IT auditors, which might in turn put financial auditors at risk of ‘deprofessionalisation’ within the e-business audit marketplace.  Finally, the research shows that British universities are somewhat ‘under-achieving’ with respect to the e-business education provided to accounting undergraduates.

Approved for public release; distribution is unlimited. / This study examines the significant issues relative to Ecommerce and how it has resulted in protests, disputes and litigations in the Federal acquisition process. How Ecommerce has evolved since the mandate in October 1993 by former President Clinton and in particularly how it relates to the Department of Defense Acquisition Workforce. It specifically addresses the traditional acquisition process versus the contemporary as it relates to Electronic Commerce and the tools utilized by the Acquisition Workforce to accomplish their buying activities. / Civilian, PEO Aviation / Civilian, US Army Aviation and Missile Command Acquisition Center

M.Sc. (Computer Science) / An increasing number of corporate and government institutions are utilising electronic commerce to provide or improve their services. These new online services are becoming increasingly complex, offering diverse functionality and managing high volumes of personal and confidential data. The protection and confidentiality of such data is imperative but the security mechanisms and the policies governing its security are rarely sufficient. Nonetheless electronic commerce service providers market their services as being “secure” and by doing so they are developing a false sense of security within computer users. Average computer users are aware of security threats like hackers, viruses, Trojans and spyware, but their limited computer knowledge doesn’t allow them to understand, identify or respond to such security threats. A lack of computer knowledge, little experience and gullibility render the average computer user incapable of managing computer security. This is even more true when the average computer user is put up against the wit and cunning of a hacker. Electronic commerce has changed, the threats have changed, the users have changed and electronic commerce security solutions remain the same. Hackers are no longer hobbyists: they hack for financial gain and not fame, they work together and they exploit any security weakness to get what they want. More and more often the average computer user falls victim to hacker attacks, not only because of the above mentioned human factors but also because of weak security mechanisms that govern users’ access to critical online services.

University of Macau / Faculty of Law

No description available.

Thesis (Ph.D.)--University of Nebraska-Lincoln, 2006. / Title from title screen (viewed Feb. 8, 2007). PDF text: 183 p. : ill. (some col.). UMI publication number: AAT 3216414. Includes bibliographical references. Also available in microfilm and microfiche format.