Government regulation of financial reporting by publicly listed firms, coupled with a punitive regime for violation of generally accepted accounting principles (GAAP), has been in place in the United States for seven decades. Whether this regime is effective or useful is an open question, especially in the absence of data on the behavior of unregulated economies. Privacy disclosure in e-commerc...

As with all the major advances in information and communication technology, ubiquitous computing (ubicomp) introduces new risks to individual privacy. Our analysis of privacy protection in ubicomp has identified four layers through which users must navigate: the regulatory regime they are currently in, the type of ubicomp service required, the type of data being disclosed, and their personal pr...

We study how an opt-in regime of privacy regulation, which limits the scope for online price discrimination, affects product quality and consumer surplus. When consumers decide to share personal data, they benefit from complementarity between information quality, but pay personalized prices instead a uniform price. find that, if is strong enough, then higher with than without regime. Privacy re...

As electronic commerce environments become more and more interactive, privacy is a matter of increasing concern. Many surveys have investigated households' privacy attitudes and concerns, revealing a general desire among Internet users to protect their privacy. To complement these questionnaire-based studies, we conducted an experiment in which we compared self-reported privacy preferences of 1...

Recent proposals for privacy pictograms show a growing interest of simplifying privacy-related statements. Such pictograms can be useful to enhance the users’ understanding of privacy issues and empower to react accordingly. In this text we bring together various mostly independently developed approaches and compare them with each other. We distinguish different categories, e.g., pictograms for...

There are numerous information privacy approaches based on the four major models of privacy protection. That is, Comprehensive Privacy Laws, Sectoral Privacy Laws, Privacy Self-Regulation, and Technologies of Privacy. These solutions, used individually or without proper system privacy design considerations, have not been very effective. This is because there has been little in the way of instru...

Privacy by design will become a legal obligation in the European Community if the Data Protection Regulation eventually gets adopted. However, taking into account privacy requirements in the design of a system is a challenging task. We propose an approach based on the specification of privacy architectures and focus on a key aspect of privacy, data minimisation, and its tension with integrity r...

privacy in the context of islamic law, the quran and sunnah reasons, is not mentioned. but this does not mean that the concept of privacy as one of the basic human rights in islamic law has not been considered. various aspects of privacy are presented in the sharia particular discourse. in this study in addition to concept of privacy and law in islamic law, law enforcement in islamic law and so...

This paper quantifies the effect of state privacy regulation on the diffusion of Electronic Medical Records (EMR). EMR allow medical providers to store and exchange patient information using computers rather than paper records. Hospitals may be more likely to adopt EMR if they can reassure patients that their confidentiality is legally protected. Alternatively, privacy protection may inhibit ad...

The paper presents a Pan-European Identity Management System that was developed through the concerted efforts of several European research initiatives, and identifies gaps in the privacy protection mechanisms, which occur because privacy is considered strictly from the EU Data Protection regulation perspective. Privacy protection problems are identified, and measures to eliminate them are outli...