332,853 research outputs found
E-Commerce and Privacy: Exploring What We Know and Opportunities for Future Discovery
No full textElectronic commerce (e-commerce) has a built-in trade-off between the necessity of providing at least some personal information to consummate an online transaction and the risk of negative consequences from providing such information. This requirement and the increased sophistication of companies' personal information gathering have made e-commerce privacy a critical issue and have spawned a broad research literature that is reviewed in this paper. Key research issues and findings are organized, using a framework defined by four key stakeholder groups—companies, customers, privacy solution providers (PSPs), and governments—as well as the interactions among them. The review indicates that the published research on e-commerce privacy peaked in the early 2000s; thus, it has not addressed many of the technological advances and other relevant developments of the past decade. Potential research opportunities for researchers in Management Information Systems (MIS) and Accounting Information Systems (AIS) include: company privacy strategies, operations, disclosures, and compliance practices; customer privacy concerns arising from company practices such as Internet activity tracking, physical location tracking, personal information gathering by social networks, and information exchanges in cloud computing environments; privacy-enhancing technologies, controls, and assurance practices developed by PSPs; and privacy regulations relating to various industries, countries, and cultures. More use of experimental and archival research is encouraged.Peer reviewe
Internet Privacy in E-Commerce: Framework, Review, and Opportunities for Future Research
No full textIncreased Internet traffic and the sophistication of companies in tracking that traffic have made privacy a critical issue in electronic commerce (e-commerce). This has spawned a number of research works addressing Internet privacy from the perspectives of three main stakeholders - customers, companies and governments, as well as the interactions among them. The purpose of this paper is to analyze the extant studies and develop an understanding of the relationships among them. Accordingly, we review the research on Internet privacy in e-commerce that has been conducted in the fields of information systems, business, and marketing. We develop a framework for classifying the studies, review key findings, and identify opportunities for future research.© 2009 IEEE. Personal use of this material is permitted. Permission from IEEE must be obtained for all other uses, in any current or future media, including reprinting/republishing this material for advertising or promotional purposes, creating new collective works, for resale or redistribution to servers or lists, or reuse of any copyrighted component of this work in other works.Paper presented at the 41st Annual Hawaii International Congress on System Sciences, 7-10 Jan. 2008, Waikoloa, HI
Assurance on XBRL-Related Documents: The Case of United Technologies Corporation
No full textThe eXtensible Business Reporting Language (XBRL) was developed to provide financial information users with a standardized method to prepare, publish, and exchange business information in digital format. XBRL is being used around the world for financial reporting and government e-filings. Although there has been growing awareness about assurance issues related to the use of XBRL, current audit practices and standards fall short of providing the needed guidance for the provision of assurance on XBRL-Related Documents. In this paper, we report on a mock assurance engagement that we conducted on the XBRL-Related Documents of United Technologies Corporation's 10-Q for the third quarter of 2005 and repeated on its 10-Q for the third quarter of 2008 to identify the issues that companies and auditors might encounter if they are requested to provide assurance on XBRL-Related Documents. We describe the assurance framework applied in the mock assurance engagement, present the findings from the examination process, and discuss future research opportunities associated with XBRL documents assurance.Peer reviewe
Assurance Reporting for XML-Based Information Services: XARL (Extensible Assurance Reporting Language)
No full textExtensible Assurance Reporting Language (XARL) was initially developed by Boritz and No (2003) to enable assurance providers to report on the integrity of Extensible business reporting language (XBRL) documents distributed over the Internet. Providing assurance on XBRL documents using XARL could help users and companies reduce the uncertainty about the integrity of those documents and provide users with trustworthy information that they could place warranted reliance upon. A limitation of the initial conception of XARL was its tight linkage with the XBRL document and the comparatively primitive approach to codifying the XARL taxonomy. In this paper, we have reconceptualized the idea of XARL as a stand-alone service for providing assurance on potentially any Extensible Markup Language-based information being shared over the Internet. While our illustrative application in this paper continues to be XBRL-coded financial information, the code that underlies this version of XARL is a significant revision of our earlier implementation of XARL, is compatible with the latest version of XBRL, and moves XARL into the web services arena.Peer reviewed"CAP Forum on E-Business.
A Gap in Perceived Importance of Privacy Policies between Individuals and Companies
No full textAlthough several studies have examined individuals’ privacy concerns and companies’ privacy policy disclosures, only a few studies examined whether customers’ privacy concerns are adequately addressed in companies’ privacy policy disclosures. This study investigates companies’ privacy policy statements and important privacy policies that individuals want to know. We examine the privacy policy statements of 136 companies from the U.S. and Canada and relate them to the results of a Web-based user survey of 210 respondents. Our findings reveal a difference in companies’ privacy policies between the U.S. and Canada and a gap between what privacy policies individuals value and what companies emphasize in their privacy policy statements.Peer reviewed.© 2009 IEEE. Personal use of this material is permitted. Permission from IEEE must be obtained for all other uses, in any current or future media, including reprinting/republishing this material for advertising or promotional purposes, creating new collective works, for resale or redistribution to servers or lists, or reuse of any copyrighted component of this work in other works.Paper presented at the 2009 World Congress on Privacy, Security and Trust and the Management of e-Business, 25-27 Aug. 2009, Saint John, New Brunswick, Canada
Going Beyond Counting First Authors in Author Co-citation Analysis
No full textThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Author Heid E. Erdrich: A Reading and a Conversation (LAI)
No full textThe Literary Arts Institute presents author and interdisciplinary artist, Heid Erdrich, a week-long writer-in-residence. Heid will read from her work, followed by a Q&A with the audience moderated by LAI associate director, Rachel Marston.Heid E. Erdrich is the author of seven collections of poetry. Her writing has won fellowships and awards from the National Poetry Series, Native Arts and Cultures Foundation, McKnight Foundation, Minnesota State Arts Board, Bush Foundation, Loft Literary Center, First People’s Fund, and other honors. She has twice won a Minnesota Book Award for poetry. Heid edited the 2018 anthology New Poets of Native Nations from Graywolf Press which won an American Book Award. Her most recent poetry collection, Little Big Bully, won the Balcones Prize. Heid grew up in Wahpeton, North Dakota and is Ojibwe enrolled at Turtle Mountain
Differential Coherent Code Acquisition in the Multiple Transmit/Receive Antenna Aided DS-CDMA Downlink
No full textIn this contribution we investigate both differentially coherent and noncoherent code acquisition schemes in the multiple transmit/receive antenna aided DS-CDMA downlink, when communicating over uncorrelated Rayleigh channels. It is demonstrated that in contrast to our expectations, the achievable Mean Acquisition Time (MAT) degrades at low Ec/Io values, as the number of transmit antennas is increased in both differentially coherent and noncoherent code acquisition system scenarios, even though the degree of performance degradation depends upon the specific scheme considered. Ironically, our findings suggest that increasing the number of transmit antennas in a MIMO-aided CDMA system results in combining the low-energy, noise-contaminated signals of the transmit antennas, which ultimately increases the MAT by an order of magnitude, when the SINR is relatively low. Therefore our future research will be aimed at specifically designing acquisition schemes for MIMO systems
Initial and Post-Initial Code Acquisition in the Non-Coherent Multiple Input/Multiple Output Aided DS-CDMA Downlink
No full textIn this paper, we investigate the issues of both initial and post-initial acquisition schemes in the multiple-input/multiple-output (MIMO)-aided direct-sequence code-division multiple-access (DS-CDMA) downlink when communicating over spatially uncorrelated Rayleigh channels. The associated mean acquisition time (MAT) performance trends are characterized as a function of the number of MIMO elements. Furthermore, we characterize both the initial and post-initial acquisition performance as a function of the relevant system parameters. Our findings suggest that increasing the number of transmit antennas in a MIMO-aided CDMA system results in combining the low-energy noise-contaminated signals of the transmit antennas, which ultimately increases the MAT by an order of magnitude when the signal-to-interference-plus-noise ratio (SINR) is relatively low, regardless of whether single- or multipath scenarios are considered. This phenomenon has a detrimental effect on the performance of Rake-receiver-based synchronization schemes when the perfectly synchronized system is capable of attaining its target bit-error-rate performance at reduced SINR values, as a benefit of employing multiple transmit antennas. Based on our analysis justified by information-theoretic considerations, our acquisition design guidelines are applicable to diverse noncoherent (NC) MIMO-assisted scenarios
Initial acquisition performance of the multiple receive antenna assisted DS-UWB downlink using Search Space Reduction and iterative code phase estimation
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