active server pages: HTML pages that include one or more scripts (small embedded programs) that are processed on a Microsoft web server before the pages are sent to the user. (p. 60)

advertising: the act or practice of bringing anything, such as a business activity, to the attention of the public. (pp. 166, 253)

Advertising model: a business model based on offering advertising space on web pages to obtain revenue (see also banner advertisements). (p. 31)

Affiliation model: a business model that encourages web site owners to sign up under what is known as an associate or affiliate program. For example, Amazon invites web site owners to sign up to sell the bookseller's inventory. Once approved, the affiliate is sent an email with instructions on how to set up links and banner ads. These affiliates do not directly sell but merely direct web surfers to the online store, which takes and fills the order. The merchant then pays the affiliate a small set fee for playing the rainmaker. (p. 33)

agents: electronic shopping software tools that assist users to search the Internet for product items. Users interact with a shopping agent by submitting agent requests. The agent then searches relevant online shops for items matching the search criteria. One example is the web site at www.mysimon.com. (p. 96)

application service provider (ASP): software providers who rent out rather than sell their software or part of their software to consumers. (p. 93)
AS 4269: the Australian Standard for complaint resolution, which establishes the minimal conditions for resolving disputes. (p. 173)

attachments: files, such as word-processed or spreadsheet files, that are sent along with an email. Most email packages support several common standards for sending attachments across the Internet, such as UUencoding and MIME (multipurpose Internet mail extensions). Receivers of an attachment are then able to either save the attachment to their disk or launch the appropriate program to read the file (see also multipurpose Internet mail extensions). (p. 190)

Auction model: a business model that uses real-time or live auction bidding on the Internet. (p. 33)

AusCERT (Australian Computer Emergency Response Team): a single, trusted point of contact in Australia for the Internet community to deal with computer security incidents and their prevention (www.auscert.org). (p. 152)

authentication: a means of countering the threat of masquerade - online data and information transmission in electronic form requires that the message sent reaches the intended recipient and only that recipient. (p. 146)

availability: a requirement so that the communications infrastructure and the network systems in place can receive and send information and data and enable electronic transactions in business. (p. 143)

banner advertisements: passive advertisements that are encountered by simply visiting a web page. They usually appear across the top or bottom of web pages. (p. 167)

Bluetooth: Bluetooth wireless technology is a de facto standard, as well as a specification for small-form factor, low-cost, short-range radio links between mobile PCs, mobile phones and other portable devices. (p. 10)

bookmarking: a means of creating a list, stored in a browser, of the title and URL of favourite pages or sites on the Web. It assists users to return quickly to the web page in a future session. It is sometimes called a 'hotlist'. (p. 38)

browser: a software application used on the Web that allows the user to navigate and view various Internet resources, move to other documents via hypertext, view images, listen to audio files, etc. (p. 5)

business-to-business (B2B): refers to companies doing business with other companies on public networks like the Internet and its derivations, extranets and intranets. Organisations benefit from having a common standard for information sharing and exchange. The outcome will mean shifting the business model from a supply chain to a supply web. (p. 29)

business-to-consumer (B2C): companies doing business with consumers (retail customers) on the Internet. (p. 29)

Buy-Side model: see eProcurement model. (p. 35)

censorship: the suppression of material in media, such as books, films, etc., that is deemed to be objectionable on moral, political, military or other grounds. (p. 243)

CERT (Computer Emergency Response Team): an overarching trusted point of contact for the Internet community to deal with computer security incidents and their prevention. (p. 152)

'click-through' advertising: advertising on a web page that takes an Internet user to the site of the advertiser. By clicking on the advertisement, the user is routed to the advertiser's URL. (p. 168)

COM (Component Object Model): Microsoft's building block approach to developing software applications. (p. 42)

common gateway interface (CGI): specifies a standard mechanism for a web server to communicate with a script or program running on the same server in order to pass data between them. (p. 62)

complaint resolution: the process by which businesses receive and process customer complaints (see also AS 4269). (p. 173)

compliance: ensuring that the population complies with a country's laws, such as those on taxation. (p. 217)

conference: using the Internet so that a group of people in different locations can hold interactive meetings. Cheap software, such as NetMeeting, enables people to see one another on screen and even collaborate using interactive electronic whiteboard software. (p. 16)

confidentiality: concerned with the notion that there is protection from intrusion, that no one can access the contents of data or information being sent and that no one can identify who is sending or receiving a message. (p. 138)

contract: an agreement between two or more parties creating obligations that are enforceable or otherwise recognisable at law. (p. 249)

cookies: files that a web server stores on a user's computer when a web site is visited. A cookie gathers information about the user. (p. 15)

copyright: the exclusive right, created by law, to make copies of, or otherwise control, a literary, musical, dramatic or artistic work for a certain number of years. Copyright is included in the all-embracing term 'intellectual property', which extends to industrial property providing protection to patents, inventions, trademarks and industrial designs. (p. 245)

corporate intranet: a business intelligence portal (BIP) or enterprise information portal (EIP). An EIP site may include a search engine covering the entire intranet, a taxonomy showing clearly what's available on the site, news sources, links to internal sites and popular external web sites and the ability to personalise the page. The EIP may help to provide a structure for data, turning information into knowledge for employees to use. (p. 276)

CPM (cost per thousand presentations model) advertising: the method of counting the number of clicks per thousand on any given advertisement. It is used to help establish advertising rates. (p. 168)

Cryptolope: IBM's trademark for its cryptographic envelope technology. Cryptolope objects are used for secure, protected delivery of digital content and can be compared to secure servers. Both use encryption to prevent eavesdroppers from stealing or interfering with content. Both use digital signatures to offer the end user a guarantee that the content is genuine. (p. 149)

customer: any recipient of information or products. For example, a customer can be a purchaser of a CD, the reader of a report or any other recipient of a product. (p. 164)

customer relations: occur when a supplier interacts with and seeks to enhance the relationship with a customer. (p. 170)

customer security: the integrity of the consumer's data transmission; for example, somebody stealing a customer's credit card details from the Internet. Customer security concerns differ from those of business proprietors. (p. 174)

CyberCash: a company (www.cybercash.com) that offers payment services for credit card, micropayment and Internet cheque transactions. CyberCash services credit cards securely over the Internet by linking storefronts with credit-card processors providing authorisations in real-time at the time of purchase. They also offer the CyberCoin® Service, which provides special tools to deliver information to the user, which can either be the content for which the user is paying or an electronic receipt that provides access for the user to get to the content elsewhere. This system is particularly useful for 'pay-per-view' areas, selling small programs and utilities online, and selling one-day passes to sites that otherwise require monthly subscriptions or 'pay-per-play' games. (p. 114)

cybercommunity: a virtual place where a group of individuals engaged in computer-mediated communication moves beyond the basic exchange of information into the formation of a community structure based on the exchange of shared goods of value. (p. 170)

cybercrime: an act, a failure to act or other conduct that is prejudicial to the community, rendering the person responsible liable to a fine or other punishment. (p. 255)

data integrity: refers to protection of data at all levels, from the operator (the human element) to the systems being used (browsers, networks, servers and communications infrastructure). (p. 142)

DCOM (Distributed Component Object Model): a Microsoft protocol that enables distributed software components to communicate over a network in a reliable and secure manner. DCOM serves a similar purpose to CORBA, but is restricted to Windows-based systems. (p. 42)

defamation: the publication of a false or derogatory statement about another person without lawful justification. (p. 250)

DigiCash: the company that markets eCashTM, the Internet implementation of David Chaum's anonymous electronic cash system. The eCashTM system uses electronic tokens to exchange goods and services in an online environment. Banks are used to verify the value of the token. (p. 114)

disintermediation: the connecting of producers and consumers directly, cutting out the intermediaries such as wholesalers, distributors and retailers. (p. 287)

domain name: the part of the URL following the two forward slashes that identifies an Internet host site. (p. 7)

dot.com: dot.com companies (dot.coms) are those companies specifically formed to do business almost entirely on the Internet - i.e. they generally have no physical shop front or outlets, and they conduct business by trading information, services or products online. (p. 2)

e-CashTM: digital cash. (p. 114)

e-marketplace: industry-focused hub where buyers and sellers may communicate, collaborate and participate in all trade-related activities. (p. 273)

EDIFACT (Electronic Data Interchange for Administration, Commerce and Transport): a standard for EDI transactions. (p. 128)

electronic data interchange (EDI): computer-to-computer exchange of business information, such as orders and invoices, between customers and vendors. (pp. 57, 106)

electronic funds transfer (EFT): the exchange of money electronically, such as the electronic transfer of funds from one bank account to an account in another bank. (p. 123)

electronic funds transfer at point of sale (EFTPOS): the transfer of value electronically at the checkout in a shop or supermarket. (p. 111)

electronic payment system (EPS): information system designed to record, transfer, store and process data about goods and services purchased. (p. 106)

electronic purchasing: the use of any electronic technology to transact or buy goods, services or information. (p. 106)

email: an application that allows messages to be transmitted via data communications to electronic mailboxes. The text or multimedia messages are transmitted asynchronously. (p. 5)

encryption: the process of enabling information/data/knowledge to be coded in such a way that it cannot be read without a decoding system or key. (p. 146)

enterprise information portal (EIP): see corporate intranet. (p. 276)

enterprise resource planning (ERP) systems: business management systems that contain many diverse modules. The modules are integrated and work together to manage information that supports a business's daily activities. The common modules for an ERP system are accounting, human resources, financial, production and marketing. (p. 196)

eProcurement model (Buy-Side model): the use of the Internet to enable large-scale purchasing by organisations and the electronification of information such as that found in catalogues. (p. 35)

ethernet: a communications standard commonly used in local area networks for transmitting data among computers on a network. (p. 56)

ethics: a system of moral principles by which human actions or proposals may be judged good or bad or right or wrong. (p. 257)

extensible markup language (XML): a meta language - a language for defining other languages. It is used to define text markup so the text can be used and interpreted by different applications, including those that present information to people. XML allows developers to develop custom tags such as product-number, product-name, etc. XML will allow for rich searches and allow transaction-processing tasks to be implemented by browser and web server. XML, derived from SGML, retains SGML's power while reducing its complexity. Unlike HTML, XML allows the developer to create new tags that describe the data, and optionally create a set of rules called Document Type Definitions (DTDs). Any standard XML parser can read, decode and validate this text-based, self-describing document, extracting the data elements in a platform-independent way so that applications can access the data objects through yet another standard called Document Object Model (DOM). (pp. 5, 60)

extranet: a collaborative network that uses Internet technology to link businesses with their suppliers, customers or other businesses that share common goals. (pp. 12, 52)

extra-organisational communication: communication that occurs between members of an organisation and some external person. (p. 193)

fat client system: fully configured desktop computers with local storage, operating systems and peripherals. In these systems, data is most commonly centralised. However, applications are located on the desktop. (p. 72)

file transfer protocol (FTP): a communication protocol that is used to transmit files over the Internet. (pp. 5, 60)

firewalls: refers to both the software and hardware that stands between the Internet and a corporate network for security access control. (pp. 38, 152)

flat-fee advertising: occurs when a single set rate is billed for advertising (e.g. selling an advertisement at $100, regardless of how many times it is viewed). (p. 167)

flow state: the state of mind where interaction with the Internet becomes a unified movement from one site or event to the next with little or no awareness of distraction, outside influences or irrelevant thoughts. (p. 170)

fraud: obtaining material advantage by unfair or wrongful means. It involves the making of a false representation knowingly, without belief in its truth or recklessness. (p. 254)

fringe benefits tax: a tax on a non-salary component of a person's income. Some taxpayers seek to minimise their taxation burden by using flexible salary packages, sometimes known as 'salary sacrifice'. In such a case, a person might have their children's school fees paid directly to the school or their parking fees paid directly to the parking station. This money therefore does not appear as salary and lowers the taxpayer's tax burden. (p. 217)

global software team: a team that actively collaborates on a common software/systems project but that is separated by national or geological boundaries. (p. 185)

goods and services tax (GST): a tax on goods and services at a fixed rate; for example, adding 10-15 per cent to every meal served at a restaurant to raise revenue for the government. (p. 217)

Gopher: a menu-type program that helps users to locate and retrieve files on the Internet. (p. 30)

groupware: an application that allows many people to interact together. This software is often used to run virtual meetings. (p. 16)

hacker: someone who accesses a computer system without permission. (p. 138)

Horizontal Marketplace: hub providing products and services across a range of industries and streamlining e-commerce across the supply chain. (p. 36)

hotlink: a word, picture or feature highlighted within a document that triggers a link to another document, which may be located on another computer in some other location in the world. (p. 59)

hub: a central position from which everything radiates - it becomes the focus of activities, not just a gateway to pass through. (p. 273)

hypertext: software technology that allows for fast and flexible access to information. Users browse and retrieve information by following hotlinks rather than following a linear structure. (p. 5)

hypertext markup language (HTML): a page description language used to compose and format most of the content found on the Web. It defines hypertext links between documents. It is a subset of standardised general markup language (see standardised general markup language). (p. 5)

hypertext transfer protocol (HTTP): a multimedia transport protocol used in communications between browser clients and web host computers. (p. 5)

income tax: an aggregate tax, whereby the liability is arrived at by considering the aggregate result after adding up all items of assessable income and subtracting all allowable deductions. Income tax imposes a personal liability on the person who derives the income. Thus, personal identity is extremely important. In cases of a taxpayer defaulting on payment of income tax, the identity, whereabouts and financial position of the taxpayer are all relevant. (p. 216)

infomediary: a person or company who acts as an agent providing information, products and services. (p. 270)

intellectual property: an all-embracing term covering copyright, patents and trademarks. The term describes those rights that protect the product of a person's or corporation's work by hand or brain against unauthorised use or exploitation by others. (p. 245)

interactive mail access protocol (IMAP): allows for better control over the way messages are delivered. When a user connects to a mail host, the user is able to see a one-line summary of each message. This allows the user to selectively download the messages that the user wishes to receive. Selective deletion of email is also possible. (p. 190)

Internet: a network of computer networks. It allows public access to information on a huge number of subjects and allows users to send messages and obtain products and services. It works because there are agreed rules or protocols about how information is exchanged. (p. 2)

Internet2: a project to establish gigabit-per-second points of presence nationwide. Internet2 went live in late February 1999. (p. 288)

Internet protocol (IP): a set of traffic rules, procedures and standards designed to allow transmission of data and information. (p. 57)

Internet protocol television (IP/TV): a protocol that allows the delivery of full motion video to desktop PCs via existing Internet protocol data networks, instead of requiring dedicated video cable, monitors and viewing rooms (see www.precept.com). (p. 16)

Internet shopping mall: a collection of virtual businesses, each of which may pay some fee to the mall proprietor, who then markets the entire mall. The Internet shopping mall simply develops an economy of scale in marketing and other services. (p. 166)

intranet: a locally operated hypertext environment generally using TCP/IP architecture and services that is delivered to browser software on networked PCs and desktop workstations. It is just like the Internet, but can usually be accessed only from within an organisation. It is privately developed and operated within a business or organisation. (pp. 7, 52)

intra-organisational communication: communication that occurs within an organisation. (p. 188)

IT (information technology) audit: the systematic checking of all IT components in a business system. (p. 138)

Java: a programming language used as a software development tool for the Internet. (p. 72)

Java applets: programs written in the programming language, Java. The applets are downloaded to client machines. These applets then execute on a user's machine. (p. 38)

JavaBeans: a portable, platform-independent component model written in the Java programming language. JavaBeans's components are reusable software components that can be manipulated visually in a builder tool. (p. 72)

JavaScript: a scripting language originally developed by Netscape and now available on most browsers. Designed to coexist and interact with HTML source code, thus facilitating client-side tasks such as interactivity and validation of user-entered data. (p. 61)

joint application development (JAD): a process in which a group of users and/or team members interact, learn from one another and discuss problems for resolution. A structured workshop can be used to define requirements and design system externals. (p. 93)

jurisdiction: the power of a court or judge to hear an action, petition or other proceeding, and the district or limits within which the judgement or orders of a court can be enforced. (p. 249)

just-in-time (JIT): systematic management process for the delivery of component parts just in time for their use in a production process. (p. 106)

just-in-time (JIT) information: information that is timely and relevant. It is produced when it is needed, with little lead time. (p. 186)

knowledge exchange: information hub where knowledge workers may network and leverage the skills of experts and best-practice frameworks to deliver the best solution to their customers. (p. 274)

law: the body of rules which a state or community recognises as binding on its members or subjects. (p. 243)

legislation: the body of laws enacted by the legislature. (p. 243)

load-balancing techniques: allow an application to scale effectively by running across a number of processors and machines. (p. 41)

local area network (LAN): a networked group of computers, usually within an organisation, contained in a small geographic area such as a building. (p. 56)

meta tagging: refers to the technique whereby a word or words are incorporated into a site to increase the chances of a search engine returning the site. This tag, <META> part of the HEAD of an HTML document, provides information that describes the document in various ways. It contains valuable information for search robots to use in adding pages to their search indexes. It can also be used to search locally for similar files or files that need reviewing or updating. Information in each <META> tag is expressed as a NAME= and value= pair. The NAME can be used to distinguish one type of <META> statement from another. (p. 247)

middleware: software that operates between an application, such as a database or email program, and the transport layer that performs the services and hides the details of that layer. For example, in a database situation, a client program might send a request message, and the database middleware program passes the request to the database middleware on the server machine. This then puts the request in whatever format is needed to get the desired data. These programs are useful for linking database servers to traditional legacy database programs (e.g. written in COBOL). (p. 71)

money: unit of value used in exchange. (p. 106)

money laundering: the placing of money, gained by illegal means, such as from selling illicit drugs, into general circulation so that its origin cannot be traced. In Internet commerce, there is concern that it might be possible to launder money from criminal activities by shifting it electronically between different accounts and countries. (p. 211)

multipurpose Internet mail extensions (MIME): a TCP/IP standard used on the Internet to allow electronic mail headers and mail bodies to contain information other than plain text. It enables mail transfer in complex organisations. (p. 60)

Netscape: a computer software company that markets Internet and web software, such as Netscape Navigator and Netscape Communicator. (p. 16)

non-repudiation: a requirement that the sender and recipient of a message can validate their role in the transmission of data. (p. 149)

online auction: real-time or live auction bidding on the Internet. (p. 272)

Online Yellow Pages model: a web business model using menu systems to point to other sources and information. (p. 30)

open buying on the Internet (OBI): a standard and open, flexible design for B2B Internet commerce. It is intended for high-volume, low-dollar transactions that account for 80 per cent of most organisations' purchasing activities (see www.openbuy.org). (p. 129)

paradigm: the third new P of marketing. It is a pattern example or a model way of doing things. (p. 86)

paradox: the first new P of marketing. It is a statement or proposition which, on the face of it, seems self-contradictory, absurd and at variance with common sense, but which upon investigation may prove to be well founded or essentially true. (p. 84)

passion: the fifth new P of marketing. Cybermarketers must be passionate about their Internet commerce site. The Internet is an exciting communication channel and the web site business needs to persuade the consumer to visit the web site. (p. 87)

patents: refers to government grants to inventors granting them the sole right to make use of and sell such inventions for a limited time. (p. 246)

peer-to-peer (P2P) computing: communication model whereby all parties in the network have the same capabilities and a 'peer' in the network may act as a client or server at any one time. (p. 282)

peer-to-peer (P2P) networks: on the Internet, a peer-to-peer (P2P) network is a type of transient Internet network that allows a group of computer users with the same networking program to connect with each other and directly access files from one another's hard drives. (p. 11)

Peer-to-Peer (P2P) Networking model: model whereby all parties in the network have the same capabilities and 'peer' in the network may act as a client or server at any one time. (p. 37)

Performance and Assessment Results 4 (PAR4): software that maintains a record of key performance indicators and is used by managers in conducting performance appraisals of employees. (p. 191)

personalisation: the act of recognising a customer or visitor to a web site and modifying content and behaviour to make the experience relevant to that individual. (p. 272)

personal digital assistants (PDAs): hand-held computers, often supporting personal information management (PIM) applications. (p. 10)

perspective: the second new P of marketing. It is vital to view the products from the consumer's perspective. The cyberbusiness must determine those consumer requirements the product or service satisfies and how it satisfies those requirements differently and better than its competitors. (p. 86)

persuasion: the fourth new P of marketing. All businesses try to persuade people to buy their product or service. As Internet commerce is a new medium, companies are attempting different ways to persuade people to their site and get them to buy. To master persuasion, it is essential to concentrate on credibility, content and involvement of the listener. (p. 87)

point-to-point protocol (PPP): a protocol that provides a method for transmitting packets over serial point-to-point links. It is a standard for telephone modem communication between a user's personal computer and an Internet service provider (ISP). (p. 57)

portals: web sites designed to offer a variety of Internet services from a single convenient location. The goal of the portal is to be designated as your browser's start-up page. Most portals offer certain free services such as: a search engine; local, national and worldwide news, sports and weather; references such as Yellow Pages and maps; shopping malls; email and chat rooms. (pp. 68, 271)

Portal model: a business model where a web site is designed to offer a variety of Internet services from a single convenient location (see also portals). (p. 34)

post office protocol (POP): a TCP/IP protocol used in electronic mail that allows users working on intelligent devices such as personal computers to do a lot of work on local devices. POP may also refer to 'point of presence', which is a site with a collection of telecommunications equipment, usually digital-leased lines and multi-protocol routers. (p. 57)

privacy: the right to not have one's private life intruded upon or unjustifiably brought into the public arena. The issue of privacy is imperfectly recognised in many legal systems. (p. 243)

Procurement Marketplace model: marketplace allowing many buyers and suppliers to form relationships and trade online. (p. 35)

protocol: a set of traffic rules, procedures and standards designed to allow transmission of data and information. (p. 52)

prototype: working model of proposed system. (p. 93)

proxy: a small program that is able to read messages on both sides of a firewall. (p. 154)

publish-subscribe system: enables information producers (publishers) to disseminate relevant, high-value information to consumers (subscribers) via a P2P network. This is a communication infrastructure that enables data access and sharing over disparate systems and among inconsistent data models. (p. 74)

rapid application development (RAD): development of software throughout the system development process. A common approach in RAD is prototyping, which is the development of a working model of the proposed system. (p. 93)

Reverse Auction model: a business model whereby bidders set their price for items such as airline tickets or hotel rooms and sellers decide whether to supply the items. This model was originally set up by Priceline.com (see www.priceline.com). (p. 33)

sales tax: an example of transaction tax, whereby liability results from an imposed tax on particular types of transactions. For example, a consumer buying a car is subject to a sales tax on that car and the advantage for the government is that the car dealer collects the tax. (p. 216)

search engine: a program that gathers and sorts through information on the Web. (p. 65)

Secure Electronic Transaction (SET): encrypted data transmission, which allows financial transactions to occur. SET is used by banks to engage in financial transactions with customers via the Internet. (p. 175)

security: protection of information systems and operating systems from illegal or unauthorised interference. (p. 138)

Sell-Side model: see Virtual Storefront model. (p. 34)

server: a special purpose device within a LAN that performs a specific function. For example, the file server will provide access to the shared files for all LAN users. The file server is usually a computer that has no other function in the network. (p. 5)

server security: refers to keeping network servers safe from attack. The servers normally store various software packages that enable mail, FTP, news groups, network operating systems, the Web, CGI scripts and Telnet. Security checks must be done on a network's server and regular tests made on its operation and on the security of each of the component software packages it operates. This involves not only implementation of a security policy and security audit, but also the use of additional features to ensure screening and repetitive testing. (p. 152)

simple mail transfer protocol (SMTP): a TCP/IP protocol used on the Internet to deliver messages between electronic mail hosts and to specify message structure. (p. 60)

smart card: a credit-sized card containing a computer chip that is capable of receiving, processing, storing and transmitting monetary information. (p. 108)

standard generalised markup language (SGML): a protocol that defines documents in a plain text using tags that are embedded in the text to specify the definition. (p. 59)

stored value card (SVC): a card that stores information about value and can be used in exchange for goods and services. (p. 118)

structured query language (SQL): a standard fourth-generation language for relational database systems. (p. 71)

Subscription model: an Internet commerce business model that has been borrowed from publishing. Just as a consumer might subscribe to a monthly or weekly magazine, so too a consumer is able to subscribe to an online version of such a magazine or any product with updated versions offered on an ongoing basis. (p. 31)

supply chain: description of the structure and/or process used in bringing together components in a production process. It is simply the staged process of sourcing, producing and distributing goods and services. (p. 193)

target advertisement: an advertisement that users can click on and be automatically directed to the web page belonging to the advertiser. For example, by clicking on an advertisement of IBM e-commerce on the Web Wombat site, the Internet user would be redirected automatically to IBM's web site. (p. 167)

tax avoidance: refers to schemes to lower the taxation burden, such as moving money offshore. In Internet commerce, the key issue will be the extent to which the Internet will allow business activities to be undetectable or anonymous, so that the taxing and auditing requirements of the existence and identity of persons or transactions cannot be determined. The migration of businesses to the Internet may be partially driven by the tax avoidance and evasion opportunities it presents. (p. 211)

tax evasion: refers to activities, generally illegal, aimed at ensuring that tax is not paid. A high level of non-detection could lead to tax evasion in a highly competitive global business environment where businesses may be forced to adopt non-compliance facilities to compete with other businesses, thus exacerbating non-compliance (see tax avoidance). (p. 211)

tax neutrality: a concept that rejects the imposition of new or additional taxes on electronic transactions. Neutrality requires that the tax system treat similar income equally, regardless of whether it is earned through electronic or existing means. (p. 210)

teleworking: refers to an employment situation where employees are able to work from home rather than at the usual workplace. The use of information technology and improved telecommunications make this a feasible option for employees. It is sometimes called telecommuting. (p. 185)

templates: style sheets containing such information as font, style, spacing, formatting information and possibly text that might always be used such as headings and titles. Such templates may be useful in defining the layout of a commercial web page. (p. 90)

thin client system: a user interface where most of the computing is done on a powerful back-end server. (p. 72)

3.5.7 model: an Internet commerce business model that lays the foundation for commercial success by focusing on using the Internet as a business communication tool. It advocates three steps to a better focus, a five-dimensional strategy and a seven-point tactical guide for doing business on the Internet. (p. 32)

TRADACOMS: a protocol or standard for EDI transactions. (p. 128)

trademarks: refers to signs used, or intended to be used, to distinguish goods or services provided in the course of trade by a person from goods or services provided by any other person. These signs could be letters, words, names, signatures, numbers, devices, brands and even a smell or scent. (p. 247)

transmission control protocol/Internet protocol (TCP/IP): a set of commands and communication protocols used by the Internet to connect dissimilar systems and control the flow of information. This protocol allows users of the Internet to find information, use email, interact with other businesses, find personal details of people who have developed their own home pages, exchange business information and data, or download software from the Internet. (p. 54)

uniform resource locator (URL): the defining terminology that identifies other web sites and specific web pages. A URL is a means of specifying a resource by incorporating the protocol, machine address, path and filename. (p. 6)

unified modelling language (UML): a standard notation for the modelling of real-world objects as a first step in developing an object-oriented design methodology. Its notation is derived from and unifies the notations of three object-oriented design and analysis methodologies. (p. 93)

value-added network (VAN): an online service that provides proprietary software to communicate with firms registered with the service. (p. 125)

value trust network (VTN): provides the complete solution to a customer by combining transactional capability, value-added services and knowledge exchange. (p. 274)

Vertical Marketplace: brings industry-specific buyers and sellers together to trade. (p. 35)

very-high-speed backbone network service (VBNS): a spine or backbone that allows very-high-speed interaction for the next-generation Internet. (p. 63)

virtual private network (VPN): utilises a public network, such as the Internet, to transmit private data. VPNs are an emerging form of extranet implementation that may become a viable replacement for traditional wide area networks (WANs). (p. 275)

virtual reality modelling language (VRML): a language that allows graphical representations and models generated by computers to be broken into smaller components and transmitted across the Internet. (p. 73)

Virtual Storefront model (Sell-Side model): a full information service designed to include the marketing of a business's services, products, online purchasing and customer support on the Internet. (p. 34)

virtual wallet software: an electronic storage of 'virtual cash' or financial credit. A user places an amount of money or credit in their virtual wallet, and deducts specified amounts in financial transactions. (p. 175)

virus: a program written with malicious intent that is loaded into the computer system of an unsuspecting victim. It normally tries to destroy or interfere with the running of other programs or applications on the host computer and aims to spread through multiple computer systems. (p. 143)

vortal: a vertical portal, providing information and services relevant to a specific target audience. (p. 271)

wireless application protocol (WAP): an industry open standard to facilitate the easy access to information by handset users. It was engineered with the low bandwidth of current mobile technology, which uses small monochrome screens. WAP is a specification for a set of communication protocols to standardise the way that wireless devices, such as cellular telephones and radio transceivers, can be used for Internet access, including email, the Web, newsgroups and Internet Relay Chat (IRC). While Internet access has been possible in the past, different manufacturers have used different technologies. In the future, devices and service systems that use WAP will be able to interoperate. The WAP layers are: wireless application environment (WAE), wireless session layer (WSL), wireless transport layer security (WTLS) and wireless transport layer (WTP). The WAP was conceived by four companies: Ericsson, Motorola, Nokia and Unwired Planet (now Phone.com). IEEE 802.11 is emerging as the standard for wireless LANs. Bluetooth technology will enable many different devices to share information seamlessly. (p. 10)

wizards: specialised applications that reduce the complexity of using an application. For example, Sofcom has wizards that enable novices to design commercial web pages. (p. 39)

World Wide Web (the Web): a graphical hypertext environment that operates within the Internet. It contains a collection of distributed documents, referred to as 'pages', located on computers all over the world. (p. 5)

worm: a malicious program designed to corrupt an information system or operating system. The worm propagates and exists independently. It does not have to attach to another program or part of the operating system to propagate, unlike a virus. (p. 143)

X.25 protocol: an international standard for connecting devices to a packet-switching network. (p. 127)

X.400 protocol: a family of open systems interconnection (OSI) protocols used to deliver messages between electronic mail hosts and to specify message structure. (p. 128)

X.500 protocol: a standard that describes how to create a directory containing all the electronic mail users' names and their addresses. (p. 128)