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This study used the Technology Acceptance Model (TAM) to examine taxpayers' acceptance of the Internet tax-filing system. Based on data collected from 141 experienced taxpayers in Taiwan, the acceptance and the impact of quality antecedents on taxpayers' perceived usefulness (PU) and perceived ease of use (PEOU) of the system were assessed and evaluated. The results indicated that the model of Internet tax-filing system was accepted with a reasonable goodness-of-fit. Three important findings include the following items. First, TAM proves to be a valid model to explain the taxpayers' acceptance of the Internet tax-filers' system. Meanwhile, PU has created more impact than PEOU on taxpayers' intention to use the system. Second, PU is positively influenced by such factors as information system quality (ISQ), information quality (IQ), as well as perceived credibility (PC). Third, IQ has a positive impact on PEOU. Based on the research findings, implications and limitations are then discussed for future possible research. D 2005 Elsevier Inc. All rights reserved. Keywords: Technology acceptance model (TAM); DeLone and McLean model (D&M model); Internet tax-filing acceptance 0740-624X/$ -see front matter D

The healthcare industry is experiencing a major transformation towards e-healthcare, which delivers and enhances related information through the Internet among healthcare stakeholders and makes the electronic signature (e-signature) more and more important. This paper uses a mature framework, Technology-Organization-Environment (TEO), in information system discipline to identify factors that affect hospitals in adopting e-signature. A survey was conducted on regional hospitals and medical centers in Taiwan to verify the validity of the research framework. The results show that TEO framework is useful in distinguishing hospitals as adopters and non-adopters of e-signature. Based on the research findings, implications and limitations are discussed.

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