Modelling the determinants of electronic tax filing services’ continuance usage intention

The success of electronic filing services largely depends on their continuance usage. This study examines the factors affecting the continuance usage intention of the online tax filing services in Mauritius. An integrated model comprising Trust Theory and Information System Success Model (ISSM) is applied to assess the continuance usage behaviour of e-filing systems. The model has been extended by adding two additional variables: Perceived Usefulness and Perceived Risk. The model was tested using a sample of 315 users of e-filing services in Mauritius. A structural equation modelling technique using partial least square structural equation modelling verified the hypotheses. The results reveal that the continuance usage intention of an electronic tax filing system is influenced by Perceived Usefulness, User Satisfaction, and Service Quality. However, Perceived Risk does not influence the continuance usage intention of e-filing systems since the importance of Perceived Risk diminishes as trust in the e-service provider increases. The theoretical and practical implications derived from the findings of this study are also discussed. This paper makes several contributions to the literature on electronic tax filing systems.     

一种针对MongoDB数据库的证据获取方法

根据MongoDB文件型数据库的特点,提出了一种针对MongoDB文件型数据库的证据获取方法。在研究GridFS文件系统原理的基础上,详细阐述了MongoDB和GirdFS文件系统结构,对MongoDB存放数据的文件进行了分析,进而获取被删除的文件数据。实验结果表明该方法能有效地从MongoDB数据库中获取电子证据。     

微软复合文档结构分析及文件恢复

本文分析了微软复合文档类型的结构,对于数据恢复中因文件头损坏不能正常打开的情况,可通过分析整个文件结构,合理重构文件头,修复文件。     

股权分置改革有效改善了公司绩效吗？——基于双重差分模型的估计

本文基于2004年到2008年上市公司样本数据,研究股权分置改革的政策有效性。考虑到股权分置改革的分批逐步推进特性,本文运用双重差分方法进行分析。研究结果发现,股权分置改革显著改善了公司绩效,总资产收益率提高了2．19％,并且股改具有一定的持续效应,股改当年总资产收益率提高了1．14％,股改后第一年进一步提高1．69％,但第二年开始股改政策效应减弱,在第三年甚至变为显著为负的影响。本文的研究对于认识股权分置改革的有效性及其长期影响有重要意义。     

Globalization and regulatory change: The interplay of laws and technologies in E-commerce in Southeast Asia

Electronic commerce has brought about business and technological changes globally, and these global changes have given rise to major legal reforms across nations. In the fast-changing global digital economy, states need strategies to maintain competitiveness of their markets while simultaneously ensuring the secure and effective use of technologies involved in conducting electronic transactions. This paper examines how the use and recognition of electronic signatures are regulated in Southeast Asia – the region that has shown the most significant growth in global e-commerce in past few years. Based on a comparative analysis of the laws of four representative ASEAN member states – namely Singapore, Thailand, Malaysia, and Vietnam, this paper argues that there is a regional trend towards adopting more liberal and technology-neutral standards for electronic signatures. Electronic signature regulation in Southeast Asia is now built upon limited technological neutrality (or the so-called “two-tiered” approach) as a shared regulatory understanding, but this approach is operationalized differently in each state due to distinctive national contexts. Within the common legal framework, each state has developed its own system of control and management with respect to higher-level signatures (using advanced technologies). The principle of technological neutrality, a concept originally developed for the regulation of technologies in response to the liberalization of telecommunications market, has been the central theme of discussions on the e-transactions policy-making scene. As the author shows, in the process through which states localize the global standards of technological neutrality, ASEAN as a vehicle of regulatory change has played an essential role in translating this principle to the national context.     

From fragile to smart consumers: Shifting paradigm for the digital era

The use of digital technologies, functioning thanks to data processing, has been conquering many sectors of the world economy and it is possible that, in the near future, only a few markets will still be excluded from this industrial revolution. Therefore, even if one chose unreasonably to disregard the many innovations that the digital economy has brought about, its development seems quite inexorable, although it is true that this new stage in human progress raises some concerns. In particular, many worry about the millions of passive and powerless digital consumers who, facing a few huge and influential companies without any education or awareness, could succumb and find themselves poorer, victimized, and manipulated. The paper proposes to react to this state of affairs without further fueling the fear of the digital revolution and without the thought that regulation can be used only as a shield to protect fragile digital consumers. Rather, by taking inspiration from some regulatory actions undertaken by the European Union, the paper bears in mind that regulation can be used as a sword in the hands of consumers to finally assign them a lead role in digital markets. New rules to empower consumers and to make them take autonomous and independent decisions as to the management of their personal data as well as to the merits of digital firms can be envisaged. After all, one of the cultural roots of Western societies is that every individual should be enabled to be faber ipsius fortunae.     

Forensic investigation of OOXML format documents

MS Office documents could be illegally copied by offenders, and forensic investigators still face great difficulty in investigating and tracking the source of these illegal copies. This paper mainly proposes a forensic method based on the unique value of the revision identifier (RI) to determine the source of suspicious electronic documents. This method applies to electronic documents which use Office Open XML (OOXML) format, such as MS Office 2007, Mac Office 2008 and MS Office 2010. According to the uniqueness of the RI extracted from documents, forensic investigators can determine whether the suspicious document and another document are from the same source. Experiments demonstrate that, for a copy of an electronic document, even if all the original characters are deleted or formatted by attackers, forensic examiners can determine that the copy and the original document are from the same source through detecting the RI values. Additionally, the same holds true if attackers just copy some characters from the original document to a newly created document. As long as there is one character left whose original format has not been cleared, forensic examiners can determine that the two documents are from the same source using the same method. This paper also presents methods for OOXML format files to detect the time information and creator information, which can be used to determine who the real copyright holder is when a copyright dispute occurs.