Much of the prior research on IS adoption recognizes that cultural characteristics of the nations influence their adoption behaviors significantly. In the context of e-government, more empirical research is necessary to understand the adoption behaviors of different nations. Our research focuses on understanding the antecedents of e-government adoption in the German household, which has not bee...

Existing quantitative-theoretic models of bankruptcy do not make a distinction between bankruptcy and default. In reality, default occurs first and is generally – but not always (and perhaps not even typically) – followed by a bankruptcy filing months later. While we possess reasonably sophisticated models of household default, we do not possess a comparably sophisticated model about the timing...

Perkembangan sistem informasi saat ini memunculkan berbagai alternatif dalam penggunaannya demikian juga promosi yang diberikan kepada setiap pelapor wajib pajak. Penelitian bertujuan untuk mengetahui pengaruh kemudahan, dan kemanfaatan terhadap keputusan melaporkan SPT Tahunan pajak di Kota Medan. Data digunakan penelitian merupakan data primer diperoleh dengan cara menyebarkan kuesioner pengg...

Tujuan dilakukannya penelitian ini yakni untuk mengetahui apakah penerapan sistem e-filing, program pengungkapan sukarela dan sanksi perpajakan berpengaruh terhadap kepatuhan wajib pajak orang pribadi di KPP Pratama Surabaya Karangpilang. Pendekatan yang digunakan dalam adalah kuantitatif difokuskan pada pengujian hubungan antar variabel. Populasi Wajib Pajak Orang terdaftar Sampel purposive sa...

This study investigates whether patent subsidy programs to promote regional innovations have generated a large volume of low-quality applications in China, resulting in biased patent statistics as an indicator for innovations. We find that subsidies on patent filing fees encouraged the filing of low-quality patents, resulting in a decreased grant rate. Although grant-contingent rewards increase...

This research proposes a new multi-dimension trust model and develops a typology of antecedents to trust in the context of high domain complexity. Using open-ended questions, we explore what users think would create, promote or manage trust. We argue that trust affects individuals’ intention to use tax preparation software and electronic tax filing. This is an interesting research setting becau...

The goal of this project was to examine the difficulties manual wheelchair users experience in office activities and ascertain whether such problems may be due to poor relationships between the equipment and the users. Sixty adult manual wheelchair users completed a questionnaire about problems encountered in office activities. Filing and writing were the most problematic activities for this gr...

In response to the rise in construction defect litigation and the resulting increase in the cost of insurance contractors are required to carry, the Washington Legislature passed RCW 64.50.005 et seq., which became effective June 13, 2002. The statute (referred to by some as a “bill of rights” for contractors) requires that homeowners and condominium homeowners’ associations (collectively “home...