In this paper, it is argued that ICT investment is closely linked with complementary innovations and most productive in firms with innovative experience. In an analysis based on firm-level panel data covering the period 1994-99, system GMM estimates for an extended production function framework...

Several administrations have adopted electronic fiscal devices (EFDs) in their quest to combat noncompliance, particularly as regards sales and the value-added tax (VAT) payable on sales. The introduction of EFDs typically requires considerable effort and has costs both for the administration...

The importance of connection of villages to Information and Communication Technologies (ICTs) and expansion of collective points for access of villagers to ICTs is to such an extent that this issue has been accepted by heads of all countries in the world as one of the Millennium Development...

Resolving the incident of fraudulent activities is not a job for half-baked professional accountant, it involves complicated activities and forensic steps as the complexity of infraction demands the involvement of highly experienced forensic accountants/fraud examiners. Investigation is employed...

The focus of this paper is on context-aware, self- adaptive ubiquitous computing applications that involve mobile users. The development of such applications is inherently complex for two main reasons: From a technical perspective, context management and adaptation management add complexity to...

In this paper we empirically analyse the impact of disaggregated ICT capital on the electricity intensity in five major European industries (chemical, food, metal, pulp & paper and textile). The analysis of each industrial sector is based on an unbalanced panel including data for eight EU member...

Several administrations have adopted electronic fiscal devices (EFDs) in their quest to combat noncompliance, particularly as regards sales and the value-added tax (VAT) payable on sales. The introduction of EFDs typically requires considerable effort and has costs both for the administration...

We live in an age when good policies are assumed to be evidence-based. And that evidential base is assumed to be at its best when expressed in numbers. The digital information may be derived from quantitative data organised in statistics, or from qualitative data organised in indicators. Either...