The Mediating Effect of COVID 19 - Pandemic on the Nexus between Accounting Information Systems Reliability and E-Commerce: From the Perception of Documentary Credit Employees

In this paper, we discuss the mediating effect of COVID 19 - pandemic on the nexus between accounting information systems reliability and e-commerce: from the perception of documentary credit employees. To test this nexus, a 38-item questionnaire was developed and sent to respondents who are working in the documentary credit department at Jordanian commercial banks. Only 230 questionnaires were returned. The findings show a positive and significant nexus between Accounting Information System Reliability (Security, Availability, Processing Integrity, Privacy, and Confidentiality) and e-commerce. And also, the results of regression illustrated that COVID 19 has a mediating effect in the nexus between Accounting Information System Reliability and E-Commerce

Direito à Autodeterminação Informativa no Mercado de Créditos: Análise Econômica do Cadastro Positivo de Dados no RESP 1419697/RS

The positive data list allows the reduction of transaction costs and facilitating access to credit, but can limit the control over the information flow, posing a threat to the exercise of the right to informational self-determination. Therefore, it asks about the possibility of harmonization between the right to access to information and privacy, based on the paradigmatic decision REsp No. 1419697 / RS, that recognized the legality of the system "credit scoring". It was found that it is possible to reconcile the exercise of informational self-determination in the credit market, since the positive list respects the data protection rules.O cadastro positivo de dados permite a redução dos custos de transação e facilita o acesso ao crédito, contudo pode limitar o controle sobre o fluxo informacional, representando uma ameaça ao exercício do direito à autodeterminação informativa. Para tanto, indaga-se acerca da possibilidade de harmonização entre o direito ao acesso à informação e à privacidade, tomando como base a decisão paradigmática no REsp nº 1419697/RS, que reconheceu a legalidade do sistema "credit scoring". Constatou-se que é possível conciliar o exercício da autodeterminação informativa no mercado de créditos, desde que o cadastro positivo respeite às regras de proteção de dados.

The Impact of Opt-In Privacy Rules on Retail Credit Markets: A Case Study of MBNA

U. S. privacy laws are increasingly moving from a presumption that consumers must object to ( opt out of) uses of personal data they wish to prohibit to a requirement that they must explicitly consent ( opt in ) to uses they wish to permit. Despite the growing reliance on opt-in rules, there has been little empirical research on their costs. This Article examines the impact of opt-in on MBNA Corporation, a diversified, multinational financial institution. The authors demonstrate that opt-in would raise account acquisition costs and lower profits, reduce the supply of credit and raise credit card prices, generate more offers to uninterested or unqualified consumers, raise the number of missed opportunities for qualified consumers, and impair efforts to prevent fraud. These costs would be incurred despite the fact that as of the end of 2000, only about two percent of MBNA\u27s customers had taken advantage of existing voluntary opportunities to opt out of receiving MBNA\u27s direct mail marketing offers. If Congress were to adopt opt-in laws applicable to financial information, the impact across the economy on consumers and businesses would be significant

Consumer credit information systems: A critical review of the literature. Too little attention paid by lawyers?

This paper reviews the existing literature on consumer credit reporting, the most extensively used instrument to overcome information asymmetry and adverse selection problems in credit markets. Despite the copious literature in economics and some research in regulatory policy, the legal community has paid almost no attention to the legal framework of consumer credit information systems, especially within the context of the European Union. Studies on the topic, however, seem particularly relevant in view of the establishment of a single market for consumer credit. This article ultimately calls for further legal research to address consumer protection concerns and inform future legislation

Redescribing Health Privacy: The Importance of Health Policy

Current conversations about health information policy often tend to be based on three broad assumptions. First, many perceive a tension between regulation and innovation. We often hear that privacy regulations are keeping researchers, companies, and providers from aggregating the data they need to promote innovation. Second, aggregation of fragmented data is seen as a threat to its proper regulation, creating the risk of breaches and other misuse. Third, a prime directive for technicians and policymakers is to give patients ever more granular methods of control over data. This article questions and complicates those assumptions, which I deem (respectively) the Privacy Threat to Research, the Aggregation Threat to Privacy, and the Control Solution. This article is also intended to enrich our concepts of “fragmentation” and “integration” in health care. There is a good deal of sloganeering around “firewalls” and “vertical integration” as idealized implementations of “fragmentation” and “integration” (respective). The problem, though, is that terms like these (as well as “disruption”) are insufficiently normative to guide large-scale health system change. They describe, but they do not adequately prescribe. By examining those instances where: a) regulation promotes innovation, and b) increasing (some kinds of) availability of data actually enhances security, confidentiality, and privacy protections, this article attempts to give a richer account of the ethics of fragmentation and integration in the U.S. health care system. But, it also has a darker side, highlighting the inevitable conflicts of values created in a “reputation society” driven by stigmatizing social sorting systems. Personal data control may exacerbate social inequalities. Data aggregation may increase both our powers of research and our vulnerability to breach. The health data policymaking landscape of the next decade will feature a series of intractable conflicts between these important social values

A historical primer on consumer credit reporting systems: A lesson for EU policy makers?

This work investigates the cultural framework through the lens of history of consumer credit reporting in the lender-borrower relationship in order to inform European legislators when setting a future legal framework. It provides an historical primer of consumer credit reporting in the US where it first originated and how the system was transplanted in Europe without following that process of legitimisation and legislative procedure that was so crucial over more than 100 years of American history. This brings concerns that European countries need to contend with, especially in view of a future integrated single market in consumer credit in which consumers receive an adequate protection

The regulation of consumer credit information systems: A lesson from Italy?

The regulation of Consumer Credit information in Italy, the European context, and privacy protection. Could Italy's legislative approach provide an example for a legislative model to other EC member states