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In this study, we examine the impact of audit protection services on individual taxpayer decision making. Audit protection services provide additional support for taxpayers in the event of an audit including preparation and representation. While these services could provide taxpayers with additional confidence, such services could also foster greater reliance on tax software, possibly resulting in riskier tax decisions. Drawing on risk homeostasis theory, we investigate two factors that could affect taxpayer reliance: the amount of taxes owed and the extent of audit protection services. Our results indicate that taxpayers are more likely to rely on tax software prompts when there are full audit protection services and a greater amount of taxes owed. Further, we find that the provision of full audit protection services reduces the likelihood that taxpayers change their tax reporting behavior. Collectively, we provide evidence on taxpayer interactions with tax software.

Research on international experience notes its positive influence on subsequent international expansion by firms. We test this relationship in the context of the Indian software industry whose offerings, unlike many other services, are storable implying that delivery can be separated from production.

We analyzed the domestic expansion of a sample of publicly listed Indian software firms over the period 2000–2009 with help of Poisson regression.

We find that even internationally experienced Indian software firms might prefer to expand domestically because of limited financial and managerial resources and concerns about diluting their cost advantage. The storable and separable nature of software services will support this strategy of serving clients remotely. The domestic expansion of assets will, however, be slower for firms with the highest level of industry accreditation. It will also be slower if there are institutional pressures in the form of rivals locating development centers near clients in developed countries.

Our results demonstrate that international experience alone is not sufficient for firms to expand overseas.

Given that value exchange in virtually every sector of the economy is increasingly dominated by software, the goals of this chapter are to bring software to the attention of the academic marketing community, to discuss the unusual product attributes of software, and to therefore suggest some research topics related to software as a product attribute. Software allows service to be physically stored and allows physical objects to perform services. Managing products that have evolved into software products creates difficult challenges for managers as software does not resemble either tangible goods or intangible services in terms of production, operations, cost structure, or prescribed strategy. Every time a business replaces an employee with an e-service interaction, and every time a business adds a line of code to a previously inert object, the nature of that business changes. And as software gets more capable, its nature as a product changes as well by adding unique product characteristics summarized as complexity, intelligence, autonomy, and agency.

The following is an introductory profile of the fastest growing firms over the three-year period of the study listed by corporate reputation ranking order. The business activities in which the firms are engaged are outlined to provide background information for the reader.

This is a case study on the opportunities provided by Open Source library systems and the experience of delivering these systems through a shared service.

This chapter derives from desk research, interviews, and direct involvement in the project. The format is a case study, setting out a detailed timeline of events with information that can be applied in other settings.

This chapter presents reflections on the value and limitations of collaboration amongst libraries and librarians on an innovative approach to library systems and technologies. It also presents reflections on lessons learned from the processes and detailed discussion of the success factors for shared services and the reasons why such initiatives may not result in the outcomes predicted at the start.

Libraries and IT services considering Open Source and shared service approaches to provision will find material in this study useful when planning their projects.

The nature of collaboration and collaborative working is studied and observations made about the way that outcomes cannot always be predicted or controlled. In a genuine collaboration, the outcome is determined by the interactions between the partners and is unique to the specifics of that collaboration.

The case study derives from interviews, written material and direct observation not generally in the public domain, providing a strong insider’s view of the activity.

In explaining international expansion and performance, the traditional explanation in international business literature has mainly offered country, and firm-level structural explanations for performance. Moreover, this literature has been biased toward larger, established multinational manufacturing companies (Dunning, 1958; Hymer, 1960; Aharoni, 1966; Vernon, 1966). This was understandable as, for much of the 20th century, manufacturing occupied the dominant share of the economy. However, by the early 1960s, the service sector already accounted for more than half of the domestic economic activity in developed nations. Today, even in international operations, the share of services is rapidly increasing. For example, the share of services in U.S. exports in 1997 had grown to 27%, and to 16% in U.S. imports (Contractor, 1999). Moreover, in sectors such as information technology, telecommunications or biotechnology, recent years have seen a proliferation of entrepreneurial start-up companies, where the characteristics of their founders and leaders appear to have as much, or greater, impact on performance, as traditional firm-level explanations. Since the late 1980s, the growth of venture capital markets and rise in entrepreneurship have been observed in technology-driven industries (The Economist, 1993; Gupta, 1989; Mamis, 1989). Could entrepreneurial and leadership factors assume greater importance in explaining performance, especially international performance, of younger companies in such sectors? This is the broad hypothesis pursued in this study.

This chapter describes development and main achievements of the Belarusian IT sector which is today considered by experts to be the most promising and progressive part of the national economy. Special attention of the analysis is given to the governmental policy to stimulate information and communication technology sector growth through special legal regulations (e.g., High-Tech Park as favorable business environment for IT business since 2005) and efforts to promote transition of Belarus to the “IT country” through number of national programs and legislative instruments, including the President's Decree on Digital Economy Development (2017). Main scenarios of the Belarusian IT sector future development are proposed and analyzed, including risks and opportunities on such four paths as being the global IT development outsourcing provider; exponentially growing own software product companies; becoming the regional or even global cryptocurrency hub; integrating IT in all parts of the domestic economy in order to build Industry 4.0 and digital society.