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The purpose of this paper is to investigate the factors that influence the willingness of the public to adopt online tax filing services.

An online survey was conducted from which 400 valid questionnaires were recovered. The questionnaire data were used to research the degree of acceptance among Taiwanese taxpayers with regard to the online tax filing system. Respondents were classified into existing users (who were sub‐categorised into early adopters and late adopters) and potential adopters.

The results demonstrate that the perceived attributes of trialability and observability significantly influence the adoption intention of late adopters. However, these attributes did not have a significant influence on early adopters. Social norms and the perceived attributes of relative advantage, compatibility, and complexity significantly influence the adoption intention of current users. For potential adopters, only social norms had a significant effect on their intention to use the online tax filing system.

This study recommends that a more convenient and user‐friendly design for online tax‐filing processes would enhance the perception of the system and encourage taxpayers to continue or consider using this e‐government service.

While online tax‐filing systems are getting more attention in e‐government development, little is known about why people are willing to use them. This paper investigates the reasons by applying innovation diffusion theory, social cognitive theory and contingency theory. The results could be applicable to other e‐government services.

This paper is a study of the current trends and conditions of electronic resources for Chinese studies, based on a recent survey on the Internet of 29 Chinese libraries in North America and eight Chinese libraries in China, Taiwan and Hong Kong. The survey discussed current electronic resources for Chinese studies, with a union list of major Chinese language databases currently used in libraries in Asia and the US. Current views on the use and development of electronic resources for Chinese studies were summarised.

This chapter provides a comprehensive review of research and developments relating to the use of Web 2.0 technologies in education. As opposed to early educational uses of the Internet involving publication of static information on web pages, Web 2.0 tools offer a host of opportunities for educators to provide more interactive, collaborative, and creative online learning experiences for students. The chapter starts by defining Web 2.0 tools in terms of their ability to facilitate online creation, editing, and sharing of web content. A typology of Web 2.0 technologies is presented to illustrate the wide variety of tools at teachers’ disposal. Educational uses of Web 2.0 technologies such as wikis, blogs, and microblogging are explored, in order to showcase the variety of designs that can be utilized. Based on a review of the research literature the educational benefits of using Web 2.0 technologies are outlined, including their ability to facilitate communication, collaborative knowledge building, student-centered activity, and vicarious learning. Similarly, issues surrounding the use of Web 2.0 tools are distilled from the literature and discussed, such as the possibility of technical problems, collaboration difficulties, and plagiarism. Two case studies involving the use Web 2.0 tools to support personalized learning and small group collaboration are detailed to exemplify design possibilities in greater detail. Finally, design recommendations for learning and teaching using Web 2.0 are presented, again based on findings from the research literature.

The aim of this paper is to use a new approach of performance evaluation, grey relation analysis (GRA), which is a concept borrowed from the study of industry and is increasingly applied to commerce. GRA is used to evaluate the relative performance of three of Australia's major banks The result of the study indicates that although the sample size is small and the distribution of data is unknown, GRA can still be successfully used in evaluating bank performance. In addition, this paper compares the GRA results with the financial statement analysis and shows that the same result can be obtained.