Vision Business Institute- Starting a new business in the uk
Create a business plan for E-learning institute…………………..
Table of contents…………………………………………………………………….page
1.0 Introduction…….………………………………………………………….…….3
1.1 Objectives…………………………………………………………………….….3
1.2 Mission………………………………………………………………….…..…..4
2.0 Management structure and ownership………………………………………4
2.1 Company budget………………………………………………………………5
2.2 Company products…………………………………………………………….5
2.3 Technology……………………………………………………………………..5
3.0 Market analysis……………………………………………………………..….6
3.1 Analysis of UK legal system……………………………………………….…6
3.2 Analysis of UK taxation laws………………………..………….……..…..….9
3.3 Legal implications…………………………………………….……………….11
3.4 Business strategies……………………………………………..…..…………11
4.0 Financial plan……………………………………………….…………………11
5.0 conclusions……………………………………………………………………..12
6.0 References…………………………………………………………………….14
Introduction
This paper reviews laws and regulations regarding establishment of anew company in the UK, Vision Business Institute, (VBI). It will provide E- learning business trainings and consultancy services to individuals, corporate entities, financial institutions and government agencies in the UK by exploiting technological advancement to global demands. The office will be located in East London and will consist of internet and infrastructures to be used by clients and the public.
Adequate funding has been provided for the infrastructure and technological development in the new location. Trainings and consultancy services will be offered through online via the internet and company websites, telephone conferencing and seminars. The institute’s programs are aimed to benefit companies, individuals and government agencies seeking the e-learning services in business trainings. It will provide a more flexible and efficient e- learning environment to its clients which will be accessed from anywhere by mere PC connected to the internet.
1.1 Objectives
>The institute undertakes to offer quality trainings and consultancy services to the UK citizens, corporate bodies and government agencies through e-learning programs.
> The institute undertakes to comply with all legal requirements of the United Kingdom and protect the rights of consumers.
1.2 Mission statement
Vision business institute undertakes to be the leading provider of quality e-learning business trainings and consultancy services to its clients in the UK and other parts of the world using high quality technology and comply with relevant laws and regulations.
2.0 Ownership and management structure
>Approximately 50% of the shares are owned by the institute founder,
>20% of the shares are owned by London School
>30% is owned by the public.
The company is will trade as VBI international in the London stock exchange. Public ownership helps to enhance accountability of the business. The company has plans to give some shares to its management as a way of motivating them. However 50% ownership by the founder is meant to give the founder controlling powers to influence decision making process toward achieving the original vision and mission of VBI.
The management structure
This being a technology intensive business has adopted the flat management structure in line with the findings of Milana, (2010) which creates flexibility between the business and its employees, (Stubbs, 2006).
2.1 Company budget
Significant expenditures will go to acquisition and marketing to help promote the business and make it successful. There are further plans to invest in sales and marketing in the next 12 months to help build the brand name to attain the sales and financial objectives of the institute. The huge capital expenditure is meant to help develop new technological systems for the institution and widen course products and services through internet and e-learning.
2.2 Company products
Vision business institute will offer a variety of internet based educational products for individuals and corporate firms. It will offer business trainings and consultancy services to corporations, government agencies and community organizations as well as distance learning and certification.
Institutes students can access courseware online via the pc connected to the internet. On completion of the course, the student will receive credit or certification. It will also offer training through the media and classroom training, via diskette, CD-ROM and printed formats to the public and its customers. The success will depend on the use of high technology in online and internet infrastructure and continue to innovate and diversify its products and services away from traditional form of class trainings, (Wan-Tzu et al, 2011).
2.3 Technology
Various key strategic technology partners have been identified and will be integrated to provide customers with excellent quality and efficient education, (Tonci & Pero, 2011).The institute will develop and install infrastructures such as hardware, software, content and technology which can be accessed 24/7 by the clients from anywhere with a pc and internet connection. Standard internet technologies such as Java and HTML have been incorporated into the content delivery system to facilitate smooth delivery of content to customers via the web browsers, (Orlikowski, 1992).
There is a high degree of interaction and collaboration among the peers, tutors and participants through the messaging software, chat rooms, e-mail and discussion boards. Comprehensive testing and assessment will be offered through the system by taking the form of multiple choice, multiple answer questions, tutor scored and commented exercises (Dirckinck, 2004). The institute’s strategy is to remain with flexibility to quickly adapt to the changing technologies and demands. The success of e-learning also depends on the perception as suggested by McVeigh, (2009).
3.0 Market analysis
The demand for business training has been on the rise in the global markets.The success of e-learning depends on four main factors:
a) Preparation for e-learning
b) Learning at work
c) Learning at home
d) Learner preferences, for instance conferences, print based learning materials, use of computer discs, telephone conference calls and online learning.
3.1 Analysis of UK legal system
Legal obligations and registration process
The company act 2006 of UK, the insolvency act of 1986, corporate governance code and European Union directives governs corporations formed and operating in the UK. According to this acts, company directors should abide by the powers invested upon them by the shareholders as stipulated in the memorandum and articles of associations.
Registration of Plc Company in the UK is handled by companies house. A plc company is required to have a minimum of two directors aged below seventy years or above sixteen years unless they are appointed or reappointed by the resolution of company general meeting. Director should not have been disqualified by a court of law from holding any office or declared bankrupt. The law also restricts the work of directors who are not citizens of UK which may exclude them from being directors. The law also stipulates the requirements for the appointments of company secretaries.
In terms of share capital, memorandum of association must clearly show the names of shareholders and their number of shares. The law sets minimum value of share capital allotment for a limited company at 50,000 British pounds of which 25% must be paid up before it can start business. in order to increase share capital, ordinary resolution must be passed or even extraordinary resolution if stated so in their articles of association. Companies may have different types of shares as it may wish, which are divided into five broad categories: redeemable, preference, ordinary, cumulative preference and bearer shares.
The formation may be done electronically through company formation agents. Necessary documents (memorandum of association, articles of association, form 1, and form 12) together with registration are sent to the registrar of companies. Annual returns should be delivered to companies house after every twelve months. The law provides for the conversion of private limited company to plc for companies with share capital by passing a special resolution. Likewise, the UK laws allows for conversion of plc to private limited company.
Consumer protection in the UK
The UK consumer laws aims to promote healthy competition and bans anti competitive agreements between firms, which may fix prices and unfairly influence the market.vbi company will engage in lawful agreements to avoid breaking theses laws and become a victim of anti-competitive practices. Heavy penalties are imposed to companies that infringe consumer laws, in form of fines, being disqualified from being a director and even jail terms.
In matters of advertising, the law requires that it should be clear and must use language that can be easily understood. Consumer protection from unfair trading regulations prohibits the use of false and misleading information to consumers. This will be adhered to by Vbi Company in all its advertisements. The BPRS act of 2008 sets out conditions for comparative advertising. a comparative advertising is one which explicitly or implicitly identifies a competitor or good and services provided by the competitor. They are allowed provided they do not mislead and meet conditions set out within the regulations, (OFT, n.d).
The laws protect consumers from unfair commercial practices. They give consumers confidence to shop in the UK. Our business will endeavor to treat consumers fairly by complying with stipulated laws and regulations in the CPRs. CPRs are all about how you act in relation to consumers. VBI will act with professional diligence and in accordance acceptable trading practice. All forms of prohibitive, misleading and aggressive practices such as withholding material information from consumers which may influence their decision making process will be avoided at al costs, (CPRs, n.d).
Business contracts with consumers will avoid the use of unfair terms to reduce complains. Online business laws in the UK requires that you give information in advance about the business, products, cancelling terms, prices and delivery arrangements. Seven day cooling –off period is required for which cancellation may be made. Finally, our business will sign the code of practice approved by OFT to enhance reputation in the UK market. This is a pledge to treat consumers fairly whenever they encounter problems, (OFT, n.d).
3.2 Analysis of UK business taxation laws
The provides that a new company must inform HM revenue & customs if the business is liable for corporate tax, pay any corporate tax that is due and file company tax return in time. Limited companies and some organizations are liable to corporate tax in the UK. VBI Company will strive to pay the correct amount of corporate tax. However, some business activities are exempted from this tax, they include profits generated from charities and related activities, agricultural exhibitions and health insurance. Businesses liable to this tax are subject to tax deadlines and requirements and file tax returns, (HM revenue & customs, n.d).
Central government is the only body mandated in the UK to levy corporate tax and companies with taxable profits of 15 million and above paying at highest tax rate in quarterly installments starting in the seventh month of their financial year. However, small and medium sized companies pay their corporate tax in one installment nine months after their accounting year. Any income gained in the UK is subject to taxation irrespective of the citizenship and the place of residence or registration of the company. UK has historically been known as country with relatively low tax rates by European standards. According to ‘Corporate taxes’ (2010), VBI institute’s profit will be subjected to corporate tax in accordance with the UKs taxation policy.
There are also taxation on capital gains which applies to the companies and individuals. This applies to disposal of capital asset. In any given tax year, the firm will be required to aggregate all chargeable gains and losses and net gain is included in the company’s taxable income. However gains from disposal of substantial shareholdings are not treated as chargeable gains subject to some conditions. Stamp duty is charged on the transfer of shares and securities as well as real properties.
3.3 Legal implications
The setting of VBI institute and its success will depend on its compliance with business laws and regulations. Registration of plc in the UK is much easier compared to many European nations which is the reason for choosing uk as the location of our business. The use of formation agents and electronic formation has reduced time wasting and bureaucracy associated with company registration.
Consumer protection laws and their enforcement will provide a competitive environment for the operation of our business in the UK. The business will comply will all laws and regulations which promotes fair competition and level playing field. In order to build reputation of the company, we intend to sign code of practice to assure as a commitment to offer fair services to our clients. Provision of accurate and relevant information to our customers will be done to enable them make informed choice of our products in the market.
Regarding taxation laws in the UK, VBI will abide by all taxation laws to promote its public image and enhance sound working relationships with government agencies and other stakeholders. Complying with legal requirements will help achieve the success of our business.
3.4 Business strategies
The objective is to be the leading provider of e-learning and e-training of business courses and management to corporations, government agencies and academicians. The strategic elements to be used by the VBI are:
Streamline delivery: the institute will partner with other business firms and training institutions in the UK to help streamline content delivery and integrate technological platform with the clients. The company will outsource other services to cut down costs during initial years of business operation in the UK markets.
Boost and adapt courses menu: The institute will regularly update its curriculum to enhance quality of its products and services and this will be aided by research and development.
Develop customer loyalty: this will be achieved by using direct marketing and personal selling. The workers will visit selected clients in their locations which will help build strong relationships. Aggressive marketing will help build brand name, the institute will innovate products aligned with customers’ needs.
4.0 Financial plan
The institute, although is venturing in new business, it is basically an internet and e-learning venture which depends on financial forecast of internet and e-learning world. Additional capital will be required for the business venture to work successfully. The financial forecast predicts that the institute will turn profit within the first year of operations as shown the financial pro-forma summery below.
5.0 conclusions
The success of our business will depend on how well we shall implement business strategies stipulated in the plan. The legal requirements in the UK are favorable for the operation of e-learning business and the company is prepared to comply with all the legal requirements. Taxation laws are favorable compared to many other European countries and this is one of the reasons for choosing this new location. Advanced technological development in the UK will enable the VBI business to flourish and budgetary allocation is provided accordingly. The success of our business will benefit people and businesses seeking online trainings and consultancy in UK and other parts of the world.
6.0 REFERENCES
CPRs (n.d): consumer protection rights. Retrieved on 20.05.2012 from www.oft.gov.uk
‘Corporate taxes’ 2010, Country Commerce. United Kingdom, pp. 42-55, Business Source. Complete, EBSCOhost, viewed 11 April 2012.
Dirckinck-Holmfield, L, Sorensen, E. K, Ryberg, T. & Buus, L. (2004). A theoretical framework for designing online master communities of practice. In S. Banks, P. Goodyear, V. Hodgson.
Economic intelligence unit www.eiu.com (accessed on 11th April 2012)
Table of contents…………………………………………………………………….page
1.0 Introduction…….………………………………………………………….…….3
1.1 Objectives…………………………………………………………………….….3
1.2 Mission………………………………………………………………….…..…..4
2.0 Management structure and ownership………………………………………4
2.1 Company budget………………………………………………………………5
2.2 Company products…………………………………………………………….5
2.3 Technology……………………………………………………………………..5
3.0 Market analysis……………………………………………………………..….6
3.1 Analysis of UK legal system……………………………………………….…6
3.2 Analysis of UK taxation laws………………………..………….……..…..….9
3.3 Legal implications…………………………………………….……………….11
3.4 Business strategies……………………………………………..…..…………11
4.0 Financial plan……………………………………………….…………………11
5.0 conclusions……………………………………………………………………..12
6.0 References…………………………………………………………………….14
Introduction
This paper reviews laws and regulations regarding establishment of anew company in the UK, Vision Business Institute, (VBI). It will provide E- learning business trainings and consultancy services to individuals, corporate entities, financial institutions and government agencies in the UK by exploiting technological advancement to global demands. The office will be located in East London and will consist of internet and infrastructures to be used by clients and the public.
Adequate funding has been provided for the infrastructure and technological development in the new location. Trainings and consultancy services will be offered through online via the internet and company websites, telephone conferencing and seminars. The institute’s programs are aimed to benefit companies, individuals and government agencies seeking the e-learning services in business trainings. It will provide a more flexible and efficient e- learning environment to its clients which will be accessed from anywhere by mere PC connected to the internet.
1.1 Objectives
>The institute undertakes to offer quality trainings and consultancy services to the UK citizens, corporate bodies and government agencies through e-learning programs.
> The institute undertakes to comply with all legal requirements of the United Kingdom and protect the rights of consumers.
1.2 Mission statement
Vision business institute undertakes to be the leading provider of quality e-learning business trainings and consultancy services to its clients in the UK and other parts of the world using high quality technology and comply with relevant laws and regulations.
2.0 Ownership and management structure
>Approximately 50% of the shares are owned by the institute founder,
>20% of the shares are owned by London School
>30% is owned by the public.
The company is will trade as VBI international in the London stock exchange. Public ownership helps to enhance accountability of the business. The company has plans to give some shares to its management as a way of motivating them. However 50% ownership by the founder is meant to give the founder controlling powers to influence decision making process toward achieving the original vision and mission of VBI.
The management structure
This being a technology intensive business has adopted the flat management structure in line with the findings of Milana, (2010) which creates flexibility between the business and its employees, (Stubbs, 2006).
2.1 Company budget
Significant expenditures will go to acquisition and marketing to help promote the business and make it successful. There are further plans to invest in sales and marketing in the next 12 months to help build the brand name to attain the sales and financial objectives of the institute. The huge capital expenditure is meant to help develop new technological systems for the institution and widen course products and services through internet and e-learning.
2.2 Company products
Vision business institute will offer a variety of internet based educational products for individuals and corporate firms. It will offer business trainings and consultancy services to corporations, government agencies and community organizations as well as distance learning and certification.
Institutes students can access courseware online via the pc connected to the internet. On completion of the course, the student will receive credit or certification. It will also offer training through the media and classroom training, via diskette, CD-ROM and printed formats to the public and its customers. The success will depend on the use of high technology in online and internet infrastructure and continue to innovate and diversify its products and services away from traditional form of class trainings, (Wan-Tzu et al, 2011).
2.3 Technology
Various key strategic technology partners have been identified and will be integrated to provide customers with excellent quality and efficient education, (Tonci & Pero, 2011).The institute will develop and install infrastructures such as hardware, software, content and technology which can be accessed 24/7 by the clients from anywhere with a pc and internet connection. Standard internet technologies such as Java and HTML have been incorporated into the content delivery system to facilitate smooth delivery of content to customers via the web browsers, (Orlikowski, 1992).
There is a high degree of interaction and collaboration among the peers, tutors and participants through the messaging software, chat rooms, e-mail and discussion boards. Comprehensive testing and assessment will be offered through the system by taking the form of multiple choice, multiple answer questions, tutor scored and commented exercises (Dirckinck, 2004). The institute’s strategy is to remain with flexibility to quickly adapt to the changing technologies and demands. The success of e-learning also depends on the perception as suggested by McVeigh, (2009).
3.0 Market analysis
The demand for business training has been on the rise in the global markets.The success of e-learning depends on four main factors:
a) Preparation for e-learning
b) Learning at work
c) Learning at home
d) Learner preferences, for instance conferences, print based learning materials, use of computer discs, telephone conference calls and online learning.
3.1 Analysis of UK legal system
Legal obligations and registration process
The company act 2006 of UK, the insolvency act of 1986, corporate governance code and European Union directives governs corporations formed and operating in the UK. According to this acts, company directors should abide by the powers invested upon them by the shareholders as stipulated in the memorandum and articles of associations.
Registration of Plc Company in the UK is handled by companies house. A plc company is required to have a minimum of two directors aged below seventy years or above sixteen years unless they are appointed or reappointed by the resolution of company general meeting. Director should not have been disqualified by a court of law from holding any office or declared bankrupt. The law also restricts the work of directors who are not citizens of UK which may exclude them from being directors. The law also stipulates the requirements for the appointments of company secretaries.
In terms of share capital, memorandum of association must clearly show the names of shareholders and their number of shares. The law sets minimum value of share capital allotment for a limited company at 50,000 British pounds of which 25% must be paid up before it can start business. in order to increase share capital, ordinary resolution must be passed or even extraordinary resolution if stated so in their articles of association. Companies may have different types of shares as it may wish, which are divided into five broad categories: redeemable, preference, ordinary, cumulative preference and bearer shares.
The formation may be done electronically through company formation agents. Necessary documents (memorandum of association, articles of association, form 1, and form 12) together with registration are sent to the registrar of companies. Annual returns should be delivered to companies house after every twelve months. The law provides for the conversion of private limited company to plc for companies with share capital by passing a special resolution. Likewise, the UK laws allows for conversion of plc to private limited company.
Consumer protection in the UK
The UK consumer laws aims to promote healthy competition and bans anti competitive agreements between firms, which may fix prices and unfairly influence the market.vbi company will engage in lawful agreements to avoid breaking theses laws and become a victim of anti-competitive practices. Heavy penalties are imposed to companies that infringe consumer laws, in form of fines, being disqualified from being a director and even jail terms.
In matters of advertising, the law requires that it should be clear and must use language that can be easily understood. Consumer protection from unfair trading regulations prohibits the use of false and misleading information to consumers. This will be adhered to by Vbi Company in all its advertisements. The BPRS act of 2008 sets out conditions for comparative advertising. a comparative advertising is one which explicitly or implicitly identifies a competitor or good and services provided by the competitor. They are allowed provided they do not mislead and meet conditions set out within the regulations, (OFT, n.d).
The laws protect consumers from unfair commercial practices. They give consumers confidence to shop in the UK. Our business will endeavor to treat consumers fairly by complying with stipulated laws and regulations in the CPRs. CPRs are all about how you act in relation to consumers. VBI will act with professional diligence and in accordance acceptable trading practice. All forms of prohibitive, misleading and aggressive practices such as withholding material information from consumers which may influence their decision making process will be avoided at al costs, (CPRs, n.d).
Business contracts with consumers will avoid the use of unfair terms to reduce complains. Online business laws in the UK requires that you give information in advance about the business, products, cancelling terms, prices and delivery arrangements. Seven day cooling –off period is required for which cancellation may be made. Finally, our business will sign the code of practice approved by OFT to enhance reputation in the UK market. This is a pledge to treat consumers fairly whenever they encounter problems, (OFT, n.d).
3.2 Analysis of UK business taxation laws
The provides that a new company must inform HM revenue & customs if the business is liable for corporate tax, pay any corporate tax that is due and file company tax return in time. Limited companies and some organizations are liable to corporate tax in the UK. VBI Company will strive to pay the correct amount of corporate tax. However, some business activities are exempted from this tax, they include profits generated from charities and related activities, agricultural exhibitions and health insurance. Businesses liable to this tax are subject to tax deadlines and requirements and file tax returns, (HM revenue & customs, n.d).
Central government is the only body mandated in the UK to levy corporate tax and companies with taxable profits of 15 million and above paying at highest tax rate in quarterly installments starting in the seventh month of their financial year. However, small and medium sized companies pay their corporate tax in one installment nine months after their accounting year. Any income gained in the UK is subject to taxation irrespective of the citizenship and the place of residence or registration of the company. UK has historically been known as country with relatively low tax rates by European standards. According to ‘Corporate taxes’ (2010), VBI institute’s profit will be subjected to corporate tax in accordance with the UKs taxation policy.
There are also taxation on capital gains which applies to the companies and individuals. This applies to disposal of capital asset. In any given tax year, the firm will be required to aggregate all chargeable gains and losses and net gain is included in the company’s taxable income. However gains from disposal of substantial shareholdings are not treated as chargeable gains subject to some conditions. Stamp duty is charged on the transfer of shares and securities as well as real properties.
3.3 Legal implications
The setting of VBI institute and its success will depend on its compliance with business laws and regulations. Registration of plc in the UK is much easier compared to many European nations which is the reason for choosing uk as the location of our business. The use of formation agents and electronic formation has reduced time wasting and bureaucracy associated with company registration.
Consumer protection laws and their enforcement will provide a competitive environment for the operation of our business in the UK. The business will comply will all laws and regulations which promotes fair competition and level playing field. In order to build reputation of the company, we intend to sign code of practice to assure as a commitment to offer fair services to our clients. Provision of accurate and relevant information to our customers will be done to enable them make informed choice of our products in the market.
Regarding taxation laws in the UK, VBI will abide by all taxation laws to promote its public image and enhance sound working relationships with government agencies and other stakeholders. Complying with legal requirements will help achieve the success of our business.
3.4 Business strategies
The objective is to be the leading provider of e-learning and e-training of business courses and management to corporations, government agencies and academicians. The strategic elements to be used by the VBI are:
Streamline delivery: the institute will partner with other business firms and training institutions in the UK to help streamline content delivery and integrate technological platform with the clients. The company will outsource other services to cut down costs during initial years of business operation in the UK markets.
Boost and adapt courses menu: The institute will regularly update its curriculum to enhance quality of its products and services and this will be aided by research and development.
Develop customer loyalty: this will be achieved by using direct marketing and personal selling. The workers will visit selected clients in their locations which will help build strong relationships. Aggressive marketing will help build brand name, the institute will innovate products aligned with customers’ needs.
4.0 Financial plan
The institute, although is venturing in new business, it is basically an internet and e-learning venture which depends on financial forecast of internet and e-learning world. Additional capital will be required for the business venture to work successfully. The financial forecast predicts that the institute will turn profit within the first year of operations as shown the financial pro-forma summery below.
5.0 conclusions
The success of our business will depend on how well we shall implement business strategies stipulated in the plan. The legal requirements in the UK are favorable for the operation of e-learning business and the company is prepared to comply with all the legal requirements. Taxation laws are favorable compared to many other European countries and this is one of the reasons for choosing this new location. Advanced technological development in the UK will enable the VBI business to flourish and budgetary allocation is provided accordingly. The success of our business will benefit people and businesses seeking online trainings and consultancy in UK and other parts of the world.
6.0 REFERENCES
CPRs (n.d): consumer protection rights. Retrieved on 20.05.2012 from www.oft.gov.uk
‘Corporate taxes’ 2010, Country Commerce. United Kingdom, pp. 42-55, Business Source. Complete, EBSCOhost, viewed 11 April 2012.
Dirckinck-Holmfield, L, Sorensen, E. K, Ryberg, T. & Buus, L. (2004). A theoretical framework for designing online master communities of practice. In S. Banks, P. Goodyear, V. Hodgson.
Economic intelligence unit www.eiu.com (accessed on 11th April 2012)
HM revenue & customs, (n.d): Who is liable for Corporation Tax. Retrieved on 20.05.2012 from http://www.hmrc.gov.uk
McVeigh II. 2009. “Factors influencing the utilization e-learning in post registration nursing students. Nurse education today, 29, 1, 91-99
Milana, C 2010, ‘Widening the scope of entrepreneurial finance with flexible organization, e-working, and e-learning’, Strategic Change, 19, 5/6, pp. 275-279, Business Source Complete, EBSCOhost, viewed 12 April 2012.
OFT (n.d): A quick guide to competition and consumer protection laws that affect your business. retrieved on 20.05.2012 from http://www.oft.gov.uk
Onyeka K. Osuji. 2011. ‘Business-to-Consumer Harassment, Unfair Commercial Practices Directive and the UK—A Distorted Picture of Uniform Harmonization Retreived: 14 February 2011 Springer ScienceBusiness Media, LLC. 2011
Orlikowski, W. J. (1992). The duality of technology: rethinking the concept of technology in Organizations. Organization Science, 3, 398–427.
Stubbs, M.,Martin, I. & Endlar, L. (2006). The structuration of blended learning: putting holistic design principles into practice. British Journal of Educational Technology, 37, 163–175.
Tonci Mikac, and Pero Lucin. 2011 ‘Establishing an Institutional Framework for an E-learning Implementation’ – Experiences from the University of Rijeka, CroatiaJournal of Information Technology Education: Innovations in Practice. Volume 10, 2011
Wan-Tzu, W, & Neng-Tang Norman, H 2011, ‘The Effects of E-Learning System Service Quality and Users’ Acceptance on Organizational Learning’, International Journal Of Business & Information, 6, 2, pp. 205-225, Business Source Complete, EBSCOhost, viewed 12 April 2012.
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