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This paper presents the results of a qualitative and quantitative evaluation of the performance on the Internet of medium and large Spanish enterprises. Special attention is given to the firms’ e-commerce, in particular to the issue of business to consumer. In the study, an instrument of analysis was specially developed to evaluate the presence on the Internet of those firms. That instrument was based on information from legal norms, conduct codes and/or certification schemes and a variety of other information sources related with the issues of Internet, web sites and e-commerce. In total the firms’ web sites, selected through a random sample technique, were evaluated on 119 items.
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