Metaverse: rosnące skomplikowanie globalnych warunków egzekwowania opodatkowania

This contribution focuses on the potential impact of the metaverse on tax enforcement. The analysis, intended to prompt discussion on the topic, rather than being an in-depth study of tax regimes, is divided into the perspective of private individuals/businesses and enforcers. The impact of the metaverse on the tax landscape is read from the view of a non-decentralised metaverse in the hands of the same current industry giants. Thus, some inputs are suggested to assess the need for an agile and collaborative regulatory approach, both between businesses and administrations as well as states.Niniejszy artykuł koncentruje się na potencjalnym wpływie Metaversu na egzekwowanie prawa podatkowego. Bieżące dociekania, które nie stanowią pogłębionej analizy systemów podatkowych, lecz mają za zadanie pobudzić do dyskusji na omawiany temat, podzielono na rozważania z perspektywy osób prywatnych/przedsiębiorstw oraz organów egzekwowania prawa. Wpływ Metaversu na sytuację podatkową jest rozpatrywany z punktu widzenia niezdecentralizowanego Metaversu pozostającego w rękach obecnych gigantów przemysłowych. W związku z tym przedstawia się pewne wnioski, które mogą posłużyć do dokonania oceny potrzeby opracowania zwinnego podejścia regulacyjnego opartego na współpracy zarówno między przedsiębiorstwami, administracjami, jak i państwami

An Investigation on the User’s Willingness to Pay on Hedonic Social Network Sites

In the current study, we investigated the effects of several factors on the user’s willingness to pay (WTP) on hedonic social network sites (HSNSs), which includes WTP for HSNSs and WTP online contacts on HSNSs. Integrating the hedonic system use perspective with the social capital based view, we find that a user’s WTP for HSNSs is significantly positively influenced by the user’s perceived value of online social connections and perceived ease of use of the system. A user’s WTP online contacts on HSNSs is significantly positively influenced by the user’s perceived value of online social connections and perceived playfulness. The findings provide a theoretical foundation for the future economic value research of HSNSs, and provide several implications to practitioners

How Did Facebook Outspace Myspace With Open Innovation? An Analysis Of Network Competition With Changes Of Network Topology

A social network service (SNS) is one of the most prospering social media platforms in the Web 2.0 era. In May 2007, Facebook implemented “Open API,” which allows a third-party to create its own APIs and facilitates group interactions. This innovation led to a radical increase in user growth of Facebook and surpassed leading SNS, Myspace at that time. There have been several laws of network value such as Metcalfe’s and Reed’s law which assume different topology of networks. Borrowing these concepts, we hypothesize the positive relationship between the growth of SNS adoption and “Open API” policy. In other words, this policy revolutionized Facebook’s topology from one defined by Metcalfe’s law to that of Reed’s law. We model the duopoly competition of SNSs and show that the growth of SNS adoption is a polynomial function of time under both Metcalfe’s and Reed’s law, but the marginal growth under Reed’s law is greater than that under Metcalfe’s law. We also empirically test the existence of structural change after the adoption of “Open API” policy. The empirical result confirms the structural change in Facebook, which implies that “Open API” transformed Facebook one-to-one communication network into a group forming network

An Analysis of Network Competition with Changes of Network Topology through “Open API”

Social network services (SNS) are the most prospering business in Web 2.0 regime. In May 2007, Facebook introduced an “Open API” policy; it allowed third-parties to create SNS applications by themselves. Through this innovation Facebook rapidly grew, and it surpassed the then leading SNS - Myspace. Based on the laws of the network value, we hypothesize that “Open API” revolutionized Facebook’s topology with two topologies that are accordingly defined by Metcalfe’s law and Reed’s law. We model the duopoly competition of SNSs and show that the growth of SNS adoption is a polynomial function of time under both laws, but that the marginal growth under Reed’s law is greater than that under Metcalfe’s law. We also empirically test the effect of “Open API” on user growth by using panel analysis on traffic data of five SNSs. The result implies that “Open API” changes a SNS into a group forming network

A Review for the Online Social Networks Literature (2005-2011)

Although Online Social Networks (OSNs) such as MySpace, Facebook, and Youtube are still under development; they have attracted millions of users, many of whom have integrated these sites into their daily practices. There are hundreds of OSNs, with various technological affordances, supporting a wide range of interests and practices. However, impact of OSNs is increasingly pervasive and numerous researchers worked on different aspects on social networks. There is no research work for identification and classification of this literature. So, the purpose of this study is to presents a literature review for research works in OSNs. The review covers 132 journal articles published from 2005 to 2011. The reviewed articles classified OSNs literature into four distinct categories: the “Application”, “Survey and Analysis”, “Concept”, and “Technique”. The findings of our study reveal that “applications” were the most frequently category has been considered in the literature. Also, the subject of social networking is somehow overlooked in developing and under-developed countries. This review will provide a source for anyone interested in discovering research trends in social network sites literature, and will help to simulate further interest fields in the area. Keywords: Social network sites (SNSs), Online Social Networks (OSNs), Social media, Social networking

The critical mass of female directors on the board of US firms

Following Kanter's critical mass theory, this paper argues that the relationship between gender-diverse boards and firm performance is curvilinear and that free cash flows and firm complexity moderate the relationship. Fixed effect regression and two-stage system GMM estimator are used to model the relationships and effectively control for unobservable firm and governance factors, using a sample of S&P 1500 firms, spanning from 1998 to 2018. We also use the Heckman selection model to test for the possibility of a self-selection bias. We find evidence that women directors self-select firms in which they are appointed as directors based on profitability, the firm's stock performance, and the firm's growth potential. We also find that complex firms with more than 30 per cent female representation on the board are more likely to reduce firm risk than firms with a lesser proportion of women. Theoretical and practical implications, as well as areas for further research, are discussed