Simha R. Magal, Ph.D., (simha@magal.com and simha@cpafirms.com) is a Management Information Systems professor at  Bowling Green State University, specializing in Electronic Commerce.  He is internationally recognized for his expertise in suggesting ways in which companies can benefit from using the  Internet.  His work recently won the 1996  ISWorld Net Challenge Award.  He is associate editor of the Journal of Electronic Commerce, and has published several articles in the area.