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Ma'soem University is a university located in the Al Ma'soem Foundation Bandung (YAB). At present Ma'soem University has four Faculties, namely the Faculties: Computers, Faperta, Islamic Business Economics, Teacher Training and Education. With the increasing number of new students every year around 350 people per class, the Ma'soem University finance department must have an information system design that can help and facilitate financial acceptance and report preparation so that it can be produced quickly. The finance department of Ma'soem University is currently using its manual financial management system, where every student who makes a payment is recorded on a proof of payment invoice which is then recapitulated for financial statements. Based on these considerations, it is deemed necessary to design a financial information system that is expected to help facilitate the process of payment of education costs at Ma’soem University.In this Education Fee Payment Information System Design, the writer uses the SDLC (System Development Life Cycle) system development life cycle method, which consists of five stages: analysis, design, code, testing and implementation.The design of this information system is expected to handle the payment of tuition fees with various facilities, namely: can facilitate the search for data of students who have not paid tuition fees, can avoid duplication of data and calculation errors in education costs and is expected to present reports of tuition payment payments quickly and automatically.Ma'soem University is a university located in the Al Ma'soem Foundation Bandung (YAB). At present Ma'soem University has four Faculties, namely the Faculties: Computers, Faperta, Islamic Business Economics, Teacher Training and Education. With the increasing number of new students every year around 350 people per class, the Ma'soem University finance department must have an information system design that can help and facilitate financial acceptance and report preparation so that it can be produced quickly. The finance department of Ma'soem University is currently using its manual financial management system, where every student who makes a payment is recorded on a proof of payment invoice which is then recapitulated for financial statements. Based on these considerations, it is deemed necessary to design a financial information system that is expected to help facilitate the process of payment of education costs at Ma’soem University. In this Education Fee Payment Information System Design, the writer uses the SDLC (System Development Life Cycle) system development life cycle method, which consists of five stages: analysis, design, code, testing and implementation. The design of this information system is expected to handle the payment of tuition fees with various facilities, namely: can facilitate the search for data of students who have not paid tuition fees, can avoid duplication of data and calculation errors in education costs and is expected to present reports of tuition payment payments quickly and automatically.

The Supreme Court of the Federation of Bosnia and Herzegovina had to determine the applicable law to the arbitration clause contained in general conditions of sale on seller's website. The sales agreement was concluded orally and the reference to the website with general conditions of sale was made on a pro forma invoice paid by the buyer. The arbitration clause provided for ICC Rules and seat of arbitration in Amsterdam, while French law was chosen to apply to the contract. The buyer, a domestic company from Bosnia and Herzegovina, filed for damages before domestic courts, claiming that the arbitration clause was not consented to, nor was it concluded in written. The Supreme Court of the Federation of Bosnia and Herzegovina issued in the "chicken breed" case in 2019 a pro-arbitration judgment with reference to the New York Convention of 1958 and European Convention on Interna New York Convention of 1958 and European Convention on International Commercial Arbitration of 1961. It is a landmark decision on one of the most difficult questions of applicable law to formal and substantive validity of the arbitration agreement.

One of the most important issues nowadays is reducing environmental pollution by decreasing car exhaust fumes. Increasing the customization of services forces companies to improve the selling process. One of the innovations used worldwide is the touchscreen in selfservice technology. The charging points for electric cars are often located in petrol stations so that the attendant carries out the payment process. However, there are more and more charging stations in other places, e.g. shopping centres, service stations, on-street parking, where there is no attendant. In such cases charging a car requires a mobile phone app for payment, and the app must be prepaid or have a connection to the customer’s bank account. There is no possibility to pay in cash or to receive an invoice.The aim of this paper is to present the Smart Payment Terminal (SPT) as an innovation in the energy-selling process for electric and hybrid cars in places with no attendant, and show its features and advantages. The paper has a R&D character. The main contribution is developing an innovative Smart Payment Terminal that allows payment with cash, credit cards, and fleet cards, and may print a receipt or an invoice directly after the purchase

Al lograr obtener todos los créditos aprobados de las materias que comprenden mi carrera como Negociadora Internacional, como estudiantes tenemos que escoger la opción de grado que más consideremos conveniente, en este caso, escogí la práctica empresarial, pues me ha permitido incursionar en la vida laboral de una manera enriquecedora, ampliando mis conocimientos y relacionándome con empresas estadounidenses. En el presente trabajo podrán encontrar las funciones que desempeñé durante los últimos 6 meses, los diferentes procesos comprendidos relacionados a mi trabajo y a mi carrera, desarrollados con la empresa Eshipping, de los Estados Unidos. El sector a tratar en este proyecto será el de la logística y distribución física en dicho país, donde se evidenciará especialmente el área de facturación de fletes y auditoria de los mismos, de las mercancías transportadas a lo largo del territorio estadounidense. Se evidenciarán los respectivos procesos mediante imágenes, gráficas y tablas. Once getting approved all the credits of the subjects that are part of my career as International Business professional, as students we have to choose the degree option o requirement that we consider most suitable. In this case, I chose the internship, as it has allowed me to enter into work life in an enriching way, expanding my knowledge and interacting with American people and companies. In this document we will find the functions that were performed during the last 6 months, the different processes related to my job and my career, developed with an US based company: Eshipping. The main subject of this document will be logistics and physical distribution in the United States, especially the Freight Billing and Audit processes of the merchandise transported all over the country. We will find images, graphs, and processes, specifically the internal processes of how we manage the payments to the parts involved. Profesional en Negocios Internacionales http://www.ustabuca.edu.co/ustabmanga/presentacion Pregrado

Large corporations receive and send large volumes of invoices containing various fields detailing a transaction. Such fields include VAT, due date, total amount, etc. One common way to automatize invoice processing is optical character recognition (OCR). This technology entails automatic reading of characters from scanned images. One problem with invoices is that there is no universal layout standard. This creates difficulties when processing data from invoices with different layouts. This thesis aims to examine common errors in the output from Azure's Form Recognizer general document model and the ways in which machine learning (ML) can be used to solve the aforementioned problem, by providing error detection as a first step when classifying OCR output as correct or incorrect. To examine this, an analysis of common errors was made based on OCR output from 70 real invoices, and a Bidirectional Encoder Representations from Transformers (BERT) model was fine-tuned for invoice classification. The results show that the two most common OCR errors are: (i) extra words showing up in a field and (ii) words missing from a field. Together these two types of errors account for 51% of OCR errors. For correctness classification, a BERT type Transformer model yielded an F-score of 0.982 on fabricated data. On real invoice data, the initial model yielded an F-score of 0.596. After additional fine-tuning, the F-score was raised to 0.832. The results of this thesis show that ML, while not entirely reliable, may be a viable first step in assessment and correction of OCR errors for invoices. Stora företag tar emot och skickar ut stora volymer fakturor innehållande olika fält med transaktionsdetaljer. Dessa fält inkluderar skattesats, förfallodatum, totalbelopp, osv. Ett vanligt sätt att automatisera fakturahantering är optisk teckenläsning. Denna teknologi innebär automatisk läsning av tecken från inskannade bilder. Ett problem med fakturor är att det saknas standardmall. Detta försvårar hanteringen av inläst data från fakturor med olika gränssnitt. Denna uppsats söker utforska vanliga fel i utmatningen från Azure's Form Recognizer general document model och sätten på vilka maskininlärning kan användas för att lösa nämnda problem, genom att förse feldetektering som ett första steg genom att klassificera optisk teckenläsningsutmatning som korrekt eller inkorrekt. För att undersöka detta gjordes en analys av vanligt förkommande fel i teckenläsningsutdata från 70 verkliga fakturor, och en BERT-modell finjusterades för klassificering av fakturor. Resultaten visar att de två vanligast förekommande optiska teckenläsningsfelen är:(i) att ovidkommande ord upptäcks i ett inläst värdefält och (ii) avsaknaden av ord i ett värdefält, vilka svarar för 51% av de optiska teckenläsningsfelen. För korrekthetsklassificeringen användes Transformermodellen BERT vilket gav ett F-värde på 0.98 för fabrikerad data. För data från verkliga fakturor var F-värdet 0.596 för den ursprungliga modellen. Efter ytterligare finjustering hamnade F-värdet på 0.832. Resultaten i denna uppsats visar att maskininlärning, om än inte fullt tillförlitligt, är ett gångbart första steg vid bedömning och korrigering av optiska teckenläsningsfel.

The use of fully digital means of transmitting, receiving and handling financial messages between companies and public institutions are becoming increasingly common and is indeed already required by some public institution, particularly in the European Union. The standard used for the EU is the Pan-European Public Procurement Online (PEPPOL), which provides a framework for how invoices, orders and other financial messages, are not only to be transmitted but also encoded in a standardised way, so that they can be ’read’ by the receiving system, without the need for manual human intervention. This paper describes a design and implementation of a program that will convert invoices and other financialmessages from Odoo, a business management program, into PEPPOL, as well as convert from PEPPOL to Odoo. With this experience as a basis, general problems which may occur when converting from and to PEPPOL are discussed, such as the problem of understanding the PEPPOL description’s financial language, and the more specific problems which occur with Odoo, specifically the problem of validating XML files of XSLT 2.0 and higher in Odoo.

Тема выпускной квалификационной работы: «Разработка приложения для анализа Ñ„Ð¸Ð½Ð°Ð½ÑÐ¾Ð²Ñ‹Ñ Ð¿Ð¾ÐºÐ°Ð·Ð°Ñ‚ÐµÐ»ÐµÐ¹ услуг по передаче электроэнергии».Целью выпускной квалификационной работы являлась разработка приложения, позволяющего осуществлять сбор, Ñ Ñ€Ð°Ð½ÐµÐ½Ð¸Ðµ и анализ показателей финансовой деятельности: выручки, оплаты и задолженности по оплате услуг по передаче электроэнергии, а также прогноз оплаты обязательств услуг по передаче электроэнергии по условиям оплаты договоров и по условиям платежеспособности контрагентов.Задачи, которые решались в Ñ Ð¾Ð´Ðµ работы:Определены Ð¸ÑÑ Ð¾Ð´Ð½Ñ‹Ðµ данные и требования к приложению.Спроектирована Ð°Ñ€Ñ Ð¸Ñ‚ÐµÐºÑ‚ÑƒÑ€Ð°, база Ð´Ð°Ð½Ð½Ñ‹Ñ Ð¸ интерфейс приложения.Выбраны и обоснованы используемые Ñ‚ÐµÑ Ð½Ð¾Ð»Ð¾Ð³Ð¸Ð¸, описаны основные шаги по реализации приложения.Проведено тестирование приложения.Определены перспективы развития проекта.Для реализации приложения использовалась среда разработки NetBeans и язык программирования Java. Для Ñ Ñ€Ð°Ð½ÐµÐ½Ð¸Ñ Ð´Ð°Ð½Ð½Ñ‹Ñ Ð±Ñ‹Ð»Ð° применена реляционная база Ð´Ð°Ð½Ð½Ñ‹Ñ MySQL. В работе были использованы следующие библиотеки:-    Apache POI;-    MySQL Connector/J;-    Swing.В результате выполнения ВКРразработано приложение, позволяющее осуществлять сбор, Ñ Ñ€Ð°Ð½ÐµÐ½Ð¸Ðµ и анализ показателей финансовой деятельности, а также прогноз оплаты обязательств услуг по передаче электроэнергии., Topic of the final qualification work (thesis): "Development of an application for the analysis of financial performance of electricity transmission services."The purpose of the thesis was to develop an application that allows collection, storage and analysis of financial performance indicators: invoice, payment and debts for payment for electricity transmission services, as well as prediction of payment for provided services according to the terms of contracts and the terms of solvency of consumers.Tasks that were solved during the work:1. The initial data and requirements for the application are determined.2. Designed architecture, database and application interface.3. The technologies used are selected and substantiated, the main steps for implementing the application are described.4. The application was tested.5. The prospects for the development of the project are determined.The application was implemented using the NetBeans development environment and the Java programming language. The relational MySQL database was used for data storage. The following libraries were used in the work:-    Apache POI;-    MySQL Connector/J;-    Swing.As a result of the implementation of the thesis, an application was developed that allows the collection, storage and analysis of financial performance indicators, as well as to predict of payment for electricity transmission services.

New Penal Populism on the Example of Crime against the Credibility of Invoices The article provides an overview of the populist narrative in the legislative process. The author argues that new penal populism affects more and more complicated branches of law, including a tax law. The author conducts a case study, analysing the new crime in the Polish penal code – the crime against credibility invoices. Populist aspects both in the legislation and in the political discourse surrounding it were discussed.

There are differences of opinion regarding the collected of VAT when Villlage Government Treasurers - who now changed his name to Head of Financial Affairs - deals with Non Taxable Entrepreneur partners with practices. The opinion states that there is no collected VAT by the Head of Financial Affairs whenever deals with Non Taxable Entrepreneur partners. There are two reasons how to collected VAT by Head of Financial Affairs. Firstly, status of Taxable Entrepreneur is a condition for tax payable mechanism and secondly, must be a tax invoice for each transaction. Practically, the Village Government Treasurer collected VAT on each transaction with Non Taxable Entrepreneur partners. This paper aims to clarify this issue through normative research. The result of this paper, that two reasons of collected VAT (status of Taxable Entrepreneur and the existence of tax invoices) are inappropriate. The most appropriate is set by the decree of the Director General of Taxes No. Kep-382 / PJ. / 2002, which clearly states that the VAT collector does not need to collect VAT on delivery of Taxable Goods or Taxable service by Non Taxable Entrepreneur. The rule can be a reference for the Head of Financial Affairs not to collect VAT to Non Taxable Entrepreneur partners. In fact, the rule can be interpreted differently because there are special rules (provisio) in the VAT Act and the issuance of this rule does not comply with the principle of lex superior derogat legi inferior. To provide legal certainty that is clear and firm and does not contain double meaning or provide an opportunity to be interpreted, new regulations are required at the lowest level of the Ministry of Finance Regulation as mandated by the VAT Law, and in that rule to be returned to special rule as stated in Article 16A.

This research aims to analyze Tax Court Decision is not in accordance with evidences and provisions of tax law and regulation. This research aims also explains standing of Branch Offices and Head Office. In legal provisions, Branch Office is part of Head Office. For simplicity of administration, Head Office and Branch Office are separate entities in fulfilling Tax Obligations referred to Article 12 paragraph (1) of VAT Law, including for purposes of tax invoices. Conclusion from this research is Agreement signed by Head Office with PT Pertamina EP in Jakarta, and also Invoice issued from Head Office to PT Pertamina EP could not be assessed that the person who make submission was Head Office. We need see substance of goods carried out from Batam, Evidence of news event handover of goods show that transfer of rights of taxable goods by Branch Office to PT Pertamina in Batam, and customs documents indicating that PT Pertamina as the owner of goods from since Batam.

Purpose This study analyzes citizens’ behavior in relation to sales invoices in the context of collaborating with the Portuguese Tax Administration on tax compliance. Specifically, we address two research questions: i) we identify the determinants that lead to individual taxpayers requesting invoices with(out) a tax identification number, and ii) we identify the sociodemographic characteristics that are associated with these behaviors. Theoretical framework This research draws on the insights of tax compliance and empirical work on the motivations for taxpayers to request a sales invoice. Design/methodology/approach The study uses the survey method and data were collected through a questionnaire made available on an electronic platform. The study applies principal component analysis and cluster analysis to a sample of 240 Portuguese individual taxpayers. Findings The results show that invoice requests is a complex phenomenon, since it is associated with intrinsic (e.g. social norms) and extrinsic (e.g. tax benefits) motivations of taxpayers. The results also indicate that the “lottery invoice” is a factor with little relevance. Our study identified four factors that synthesize taxpayer behaviors: the positive influence index, the inhibition index, the disengagement/distance index, and the indulgence index. Moreover, the results show that a high heterogeneity of taxpayer behaviors, since five clusters were identified, as well as the influence of some sociodemographic characteristics (age and education), which should be considered when interpreting the behaviors. Practical & social implications of research The results obtained could be used by the government and tax authority to design and implement current and/or future measures to combat tax evasion and interact with taxpayers. Originality/value This work contributes to the knowledge of the reasons that lead citizens to cooperate with tax authorities in pursuing tax evasion, revealing that the attitude of asking for an invoice with a tax identification number is a complex phenomenon. The study allows us to broaden the knowledge on the positive rewards of tax compliance, which is an under-studied field of tax research. Resumo Objetivo Este estudo analisa o comportamento de cidadãos em relação à emissão de notas fiscais de vendas no contexto da colaboração com a Administração Tributária portuguesa para o cumprimento fiscal. Especificamente, abordamos duas questões da pesquisa: i) identificamos os determinantes da solicitação de notas fiscais com ou sem o número de identificação fiscal por contribuintes únicos; e (ii) identificamos características sociodemográficas que estão associadas a esses comportamentos. Referencial teórico Esta pesquisa se baseia nos insights do trabalho sobre cumprimento fiscal e do trabalho empírico sobre as motivações dos contribuintes para solicitar nota fiscal de vendas. Metodologia O estudo utilizou o método de pesquisa e os dados foram coletados por meio de um questionário disponibilizado em uma plataforma eletrônica. O estudo emprega análise de componentes principais e análise de clusters em uma amostra de 240 contribuintes individuais portugueses. Resultados Os resultados mostram que solicitar nota fiscal é um fenômeno complexo, já que está associado a motivações intrínsecas (como normas sociais) e extrínsecas (como benefícios fiscais) dos contribuintes. Os resultados também indicam que a “loteria da nota fiscal” é um fator pouco relevante. Nosso estudo identificou quatro fatores que sintetizam os comportamentos dos contribuintes: índice de influência positiva, índice de inibição, índice de descomprometimento/distância e índice de indulgência. Além disso, os resultados mostram que a grande heterogeneidade de comportamentos dos contribuintes, já que cinco clusters foram identificados, bem como a influência de algumas características sociodemográficas (idade e educação), devem ser consideradas na interpretação dos comportamentos. Implicações práticas e sociais da pesquisa Os resultados obtidos podem ser utilizados pelo governo e pela autoridade fiscal na concepção e implementação de medidas atuais e/ou futuras para combater a evasão fiscal e para interagir com os contribuintes. Contribuições Este trabalho contribui para o conhecimento das razões que levam os cidadãos a cooperar com as autoridades fiscais no combate à evasão fiscal, revelando que a atitude de pedir uma nota fiscal com o número de identificação fiscal é um fenômeno complexo. Portanto, o estudo nos permite ampliar o conhecimento sobre as recompensas positivas do cumprimento fiscal, que é um campo pouco estudado da pesquisa fiscal.

The agricultural sector of the economy has specific economic conditions, which determines the need for state support for commodity production and the introduction of a separate type of taxation of the agricultural sector therefore agricultural enterprises have certain features in calculating taxes. The purpose of the article is to highlight the features of tax calculations in agricultural enterprises and to study the procedure for their reflection in documentation and accounting support for the activities of agricultural enterprises. The methodological basis of the research is general scientific and special methods of cognition in particular methods of observation, theoretical generalization and grouping are used. Tabular and graphical methods are used for visual representation of data. The article analyzes the features of accounting for tax calculations in agricultural enterprises. The requirements for information support of business operations in terms of taxation are emphasized, and attention is focused on the importance of documentary and accounting support for tax calculations in the management system of agricultural enterprises. The essence and features of the simplified taxation system are revealed, the requirements for business entities regarding the single tax of group IV are given, and the list of agricultural producers who cannot be payers of the single tax of the fourth group is given. The single tax rates of group IV are indicated, the calculation procedure and base for taxation, the terms and amounts of payment of the single tax in agricultural enterprises are disclosed. Attention is focused on the procedure for cancelling registration as a single tax payer and switching to the general tax system. The procedure for accounting for single tax payments in agricultural enterprises is reflected. Features of value-added tax taxation are highlighted, and tax rates are given value added for individual product items attention is focused on the procedure for drawing up a tax invoice with the allocation of appropriate tax rates, and the procedure for accounting for tax calculations is indicated for added value. The highlighted features of accounting for tax calculations should become the basis for building an effective management system and developing directions for optimizing the tax burden in agricultural production.

Electronic invoice has been gradually popularized in financial reimbursement. The automatic recognition of electronic invoice image can help financial personnel save processing time and reduce entry errors, so it is great significance. This paper provides a method for recognition of electronic invoice image, which mainly includes invoice preprocessing, invoice positioning, invoice cutting, sample training and building of convolution neural network model. Experimental results show that this method has high recognition accuracy and can effectively help financial staff reduce their workload.

With technology advancement, the application of technology in conglomerate companies is crucial for company performance.Technology utilization in industry in developing countries is a challenge. Often there is a crisis of equipment, goods, and items destruction or loss in warehouses. The enhancement of the warehouse management system for the company helps to utilize resources effectively, thus improving company performance.This study aimed to enhance the management of warehouses through the use of information communication and technology. The study developed mobile applications for customer registration, order management, and stock management. The study also extended the web applications for account management, order management, invoice generation, client registration, and stock management. The study was conducted at AtoZ Textiles Company Limited located in the Kisongo area, Arusha Region.

In our era, the issue of analyzing and predicting customer behavior and thoroughly aligning their business strategies and marketing activities for companies increases its inevitability everyday much more than before. In this context, segmenting customers has become the most necessary action for the firms all around the world. This study aims to make customer segmentation using the invoice data of an eCommerce company in Turkey. Accordingly, customer segmentation is carried out by the application of the RFM (Recency, Frequency and Monetary) model which is one of the most significant models used in customer segmentation to identify valuable customers. More on that, clustering methods are applied on the data retrieved from the RFM model and characteristics of each customer group created are analyzed. For this purpose, the most widely used K-Means and Fuzzy C-Means algorithms in the literature were selected. Followingly, by Silhouette and Dunn Indexes, the best performing algorithm and optimum number of clusters of this eCommerce company located in Turkey are provided as an insight for strategies at the end of the study.

Based on observations towards Lazada Indonesia there is a deficiency in the process of subsidy claims that exist in Lazada today. Therefore, this study is conducted to describe the process of claim delivery subsidy package that includes the process of subsidizing partner sales management, validation, and calculation of claims and evaluation/assessment of subsidy schemes based on the performance of sales partners to produce final calculation report that must be paid by the Lazada to the seller. Some problems encountered among others, there are still many manual processes, ranging from the process of sending invoice proof of delivery of the package by the sales partner until the validation made by Partners Support Lazada and final calculation of subsidized delivery by the finance Lazada. This research will use the analysis method and design of the information system by using the Object-Oriented Analysis and Design (OOAD) approach. The method of analysis is done through interviews, observation, and literature study. The conclusions obtained from the analysis and design done is an integrated system, can provide benefits for Lazada Indonesia, especially for the subsidy claim module. Efficient cost and time and accurate quality of the information in the process of claim validation and disbursement of claim funds provide maximum benefits for Lazada Indonesia and avoid any fraud committed by the partners in the business processes that occur within the company, due to the accuracy and suitability of claims data from the packet of goods is indispensable as reference for use in the next process.

The research goal was to identify, analyze the user requirements, and implement information systems, especially on sub-module accounts payables in the invoice collecting process at Company. The implementation process using Accelerated SAP (ASAP) methodology includes 5 stages: project preparation, business blueprint, realization, final preparation, go-live & support. The analysis is done on the ongoing business process, which is described with the activity diagram, then the analysis result is the documentation of the implementation process of account payables system that can assist the invoice collecting process activities and generate reports according to the needs of the company.

Accounts receivable plays a major role in credit to cash conversion cycle which involves collection management, payment management and debtors aging. Lack of visibility on accounts receivable management limits efficiency in collection management leading to long aging debtors. Aging payments eventually turns into bad debts leaving a negative impact on the cash flow. The case study company, PangCo Jaya is a wholesale consumer goods distributer located in Malaysia. The objective of this study is to predict payment timing of PangCo Jaya’s customers. The outcome of this case study enables collection team to plan for proactive debt collection. This study applies Machine Learning techniques to address accounts receivable challenges faced by PangCo Jaya. The tools used in this study is Python in Jupyter Notebook. A supervised Machine Learning classification model for predicting invoice payment prediction has been developed. This solution enables proficient payment collection by reaching out to targeted customer with potential payment delay prediction. In future, these trends can be applied to evaluate if there is a necessity in revising customers’ credit policies and estimate potential receivables that are under risk of turning into bad debts.

The Internet of Things(IoT) is the system where all the computing devices are interconnected to form an innovation engine today. It is playing a vital role in the convergence of multiple technologies by integrating various low cost sensors to create an user-friendly environment. It is poised to impact virtually every sector that is going to be digital. Smart Mirror is one among the best iot apps. A smart mirror is a contrast of a one-way mirror ensuring that one side is reflective and the other side is an acrylic surface. Smart meter sends the readings automatically to the smart mirror with an alert message to the hand held devices of the user during theft detection. At the end of every month many of us get perturbed about the high electricity charges, so to get rid of this an integrated technology of smart mirror with a smart meter is used. This can be achieved with an NodeMCU and raspberry pi module. This helps the government to detect the electricity charges with accuracy and to reduce the high current invoice during the pandemic situation.

The day-to-day working of an organization produces a massive volume of unstructured data in the form of invoices, legal contracts, mortgage processing forms, and many more. Organizations can utilize the insights concealed in such unstructured documents for their operational benefit. However, analyzing and extracting insights from such numerous and complex unstructured documents is a tedious task. Hence, the research in this area is encouraging the development of novel frameworks and tools that can automate the key information extraction from unstructured documents. However, the availability of standard, best-quality, and annotated unstructured document datasets is a serious challenge for accomplishing the goal of extracting key information from unstructured documents. This work expedites the researcher’s task by providing a high-quality, highly diverse, multi-layout, and annotated invoice documents dataset for extracting key information from unstructured documents. Researchers can use the proposed dataset for layout-independent unstructured invoice document processing and to develop an artificial intelligence (AI)-based tool to identify and extract named entities in the invoice documents. Our dataset includes 630 invoice document PDFs with four different layouts collected from diverse suppliers. As far as we know, our invoice dataset is the only openly available dataset comprising high-quality, highly diverse, multi-layout, and annotated invoice documents.

Despite the continuous growth in car number, the number of parking places in cities remains inadequate. This proposed solution aims to resolve this issue by providing an automated car parking system with the help of Internet of Things (IoT). The project has implemented features like automated parking service, location tracking, parking management, real-time invoice generation, and payment system. The system can be implemented at a very minimal cost that helps the parking spot owner to earn by providing solutions to the general people who struggle for the lack of parking spots on daily basis. Along with IoT, Image processing, object detection, Firebase and GPS GSM modules, and various other technologies were used for developing the system. The system is integrated with a web-based application and android application for ensuring a better customer experience. The system also works in offline mode.

The legal framework for the conduct of the work, derives from the Decree Law No. 28/2019 of February 15, combined with Ordinance 195/2020 of 13 August and the VAT Code, as well as the amendment to the proposal of Law No. 61/XIV, which postponed to 2022 the mandatory printing of the QR-Code on the invoice and documents fiscally relevant. The objective of the paper focuses on the presentation of a validation of a multidisciplinary and integrative approach, which was developed to analyze the impact on the different stakeholders, when introducing the QR-Code in the relevant tax documents in Portugal. The methodology used was Design Science Research. The paper's contributions are based on the presentation and validation of the Approach using survey design, with the aim of assessing its suitability and feasibility with the various stakeholders (Software Producers/Installers, Hauliers, Certified Accountants, Tax and Customs Authority, Taxpayers and Buyers). In this way, it was possible to assess the expectations of the stakeholders in face of the new legal framework, as well as the impact that these legislative changes will cause in an organizational context.

RESUMEN. El Consejo de Estado precisó los criterios para el reconocimiento del lucro cesante y del daño emergente por privación injusta de la libertad. El primero exige prueba de que al momento de la retención se ejercía una actividad lucrativa y de que no se pudo continuar desempeñándola. De probarse esta, pero no los ingresos, se presumirá que devenga el salario mínimo legal mensual vigente (SMLMV). Ahora, las prestaciones sociales solo se incrementarán en caso de que exista una relación laboral. Con relación al segundo, fijó la prueba idónea para su reconocimiento: factura o documento equivalente y certificación del pago, lo cual nos ubica en el sistema de tarifa legal de prueba. ABSTRACT. The State Council specified the criteria for the recognition of loss of earnings and of the consequential damages for unjust deprivation of liberty. The first requires proof that at the time of retention a lucrative activity was exercised and that he could not continue to perform it. If this is proved, but not the income, it will be presumed to accrue the current monthly legal minimum wage (SMLMV). Now, social benefits will only increase in the case of an employment relationship. Regarding the second, he established the ideal proof for recognition: invoice or equivalent document and certification of payment, which places us in the legal test fee system.

This resecarh was conducted with the aim to find out whether the application of Value Added Tax to the company is in accordance with applicable tax regulations. The research was carried out by analyzing the collection, calculation, payment and reporting of Value Added Tax. The data sampel used in this research is the VAT Report at PT. Sarana Aspal Nusantara for the periode of 2016 – 2017. The results showed that the company had implemented Value Added Tax in accordance with the applicable tax provisions. However there was still Correction to the noficication letter or monthly VAT report, while the occurrence of these corrections was due to several factors such as the replacement of tax invoice, cancelation of tax invoice, and other factors. Therefore for future research the analysis data related to the application of Value Added Tax must be expanded and not only limited to VAT Notification Letter but also to all matters that have relevance to Value Added Tax so that the research results are expected to be more optimal

Purpose The purpose of this study was to improve the quoting, scheduling, invoicing and paying for campus office moves at a university. The Lean Six Sigma project goal was to improve the campus office move process by making it less complicated, free-up program managers’ time and pay the vendor on time. Design/methodology/approach The team used the Lean Six Sigma Define-Measure-Analyze-Improve-Control methodology to improve the process. Findings The average time from the campus move to when the invoice was paid improved by 27%, with an improved median of 16%. The standard deviation was greatly reduced by 51%. The average invoiced date to paid date remained statistically the same, and the median increased from 20 to 30 days, due to a policy change to move the target from 20 to 30 days. The standard deviation of the invoice to paid date was greatly reduced by 38%. This was a successful project because the sponsors were on-board from the beginning and included the process owners in the improvement effort. Originality/value Other higher education institutions or other industry areas with a similar process can implement this methodology and processes outlined in this case study to improve efficiency and cost effectiveness and as a guide for improving other processes within institutions.

This study was conducted to determine about the debit notes is a taxable and tariffs 10% ( ten percent ) on export of taxable service if it is reviewed by taxable supplies, and to determine the treatment of VAT on Debit Note reviewed by the concept of destination principle and to determine whether it is acceptable in tax regulation of Indonesia if It’s issued a Debit Note for collecting of company income and to estimate how much penalties arise. This study used qualitative methods with qualitative descriptive analysis. The object of research is based on data available at the company that is secondary data. Data collection techniques are Library research . The results of data processing that the Debit Note is an taxable of VAT. In terms of destination Principle Debit Note is taxable to VAT 0 % (Zero Percent) for the shipping charge, the Minimum Order Quantity (MOQ) charge and cancel orders charge / penalty fees. Debit Note Billing mechanism is allowed in tax regulation as long as there is a document whose position equivalent to tax invoice for canceled order charge/penalty fees, but charge for shipping and the Minimum Order Quantity (MOQ) charge don’t allow in the tax regulation because it is non-compliance of the material terms of the tax invoice. As a result of the Debit Note that issued raised the sanctions of Article 14 paragraph (2) of general provisions and taxation procedures for 2 % of the tax base. Based on the suggested better in making commercial document to charge must analyze aspects of taxation in order to prevent tax penalties in this case to issue Debit Note need to create a document that is equivalent to a Tax Invoice because mechanism of the Debit Note is taxable of VAT.

Software Inspiration is a company that operates in the sale of IT goods, application manufacturing services and IT consulting services. The business transaction begins with a request for a price quote from the client, the issuance of PO, the delivery of goods accompanied by a travel document, delivery of invoices, and finally the payment process. In addition, there is also a recording of expenses and the existence of a company's income statement. The recording of the transaction is done using MS. Word and Excel, which still require an increase in system performance, are therefore subject to research using survey methods, interviews, and literature studies. The application development model is done by the waterfall method. After the system is built in the form of an application, the process of recording transactions can be done more easily and quickly, the presentation of transaction reports and income statements can be obtained quickly and accurately. Keywords: Excel, Invoice, Price Offer, Sales, Purchase Order, Information Technology, Waterfall Abstrak CV Inspirasi Software adalah sebuah perusahaan yang bergerak di bidang penjualan barang-barang bidang Teknologi Informasi, jasa pembuatan aplikasi dan jasa konsultan Teknologi Informasi. Transaksi bisnisnya diawali dengan permintaan penawaran harga dari client, penerbitan PO, pengirimam barang disertai surat jalan, pengiriman invoice, dan terakhir adalah proses pembayaran. Selain itu terjadi juga pencatatan pengeluaran biaya dan adanya laporan laba rugi perusahaan. Pencatatan transaksi tersebut dilakukan dengan menggunakan Microsoft Word dan Microsoft Excel yang masih memerlukan peningkatan kinerja sistem, untuk itu dilakukan penelitian dengan metode survey, wawancara, dan studi pustaka. Model pengembangan aplikasi dilakukan dengan metode waterfall. Setelah dibangun sistem berupa aplikasi maka proses pencatatan transaksi dapat dilakukan dengan lebih mudah dan cepat, penyajian laporan transaksi dan laporan laba rugi dapat diperoleh dengan cepat dan akurat. Kata kunci: Excel, Invoice, Panawaran Harga, Penjualan, Purchase Order, Teknologi Informasi, Waterfall

Estimating time-varying thresholds as a proxy for exporter’s predicted exchange rates, this study proposes a new approach to analyse possible asymmetric behaviour of exchange rate pass-through (ERP...

El presente artículo de investigación es el resultado de la reflexión personal del autor acerca de los factores económicos y jurídicos que impulsaron al Gobierno de Colombia –Ministerio de Comercio, Industria y Turismo– a expedir un serie de normativas encaminadas a la creación de un mercado electrónico de facturas. El presente estudio descriptivo y explicativo se desarrolla bajo el análisis de la normativa expedida sobre el particular y sobre las condiciones de mercado existentes, haciéndose evidente un bajo nivel de inclusión financiera, así como el problema generalizado en la obtención de financiamiento externo por parte de las pequeñas y medianas empresas en Colombia, lo que impulsó una política pública de intervención en los mercados a fin de corregir las fallas expuestas, buscando generar fuentes alternativas de financiamiento para el segmento de pequeñas y medianas empresas en Colombia. This research article is the result of the author’s personal reflection on the economic and legal factors that led the Government of Colombia –Ministry of Commerce, Industry and Tourism– to issue a series of regulations aimed at the creation of an electronic market invoices. The present descriptive and explanatory study is developed under the analysis of the regulations issued and on the existing market conditions, this analysis evidenced a low level of financial inclusion, as well as the generalized problem in the obtaining of external financing by the Small and medium-sized enterprises in Colombia, the above allowed the issuance of a public policy of intervention in the markets in order to correct the market failures, seeking to generate alternative sources of financing for the referred segment of companies.

The company has an important role in attracting the attention of customers by promoting its products and services so that it can be widely known by the community through the sales division (sales person). The biggest challenge faced by companies is related to marketing, namely stable and sustainable income growth, and customer loyalty. So that the application of information and communication technology is needed in the business world as a tool to win the main competition in marketing products or services. In the company, order data made by the sales person is still via telephone. You need an application to speed up the product ordering process to customers. To solve these problems, each sales person will use a sales order application through a smartphone device that will make product orders. And product ordering data will go to a web-based application run by admin for the invoice creation process. This application is designed using the RESTful API which is one of the implementation models of the web service and. In terms of data exchange security using the Json Web Token. With this sales order application, it can simplify the sales person's performance in marketing their products. This application work runs well on the web and android device so the process of ordering products becomes easier. The use or json web token authentification on the RESTful API makes the application more secure because this application can not be accessed if it does not use tokens. &nbsp, Perusahaan mempunyai peran penting didalam menarik perhatian pelanggan dengan mempromosikan produk dan layanannya sehingga dapat dikenal luas oleh masyarakat melalui divisi penjualan (sales person). Tantangan terbesar yang dihadapi oleh perusahaan sangat berkaitan dengan pemasaran, yaitu pertumbuhan pendapatan yang stabil dan berkelanjutan, serta loyalitas pelanggan. Sehingga penerapan teknologi informasi dan komunikasi diperlukan dalam dunia bisnis sebagai alat bantu memenangkan persaingan utama dalam memasarkan produk atau jasa. Di dalam perusahaan, data pemesanan yang dilakukan sales person masih melalui telephone. Dibutuhkan aplikasi untuk mempercepat proses pemesanan produk kepada pelanggan. Untuk memecahkan permasalahan tersebut, masing-masing sales person akan menggunakan aplikasi sales order melalui perangkat smartphone yang akan membuat pemesanan produk. Dan data pemesanan produk akan masuk ke aplikasi berbasis web yang dijalankan admin untuk proses pembuatan invoice. Aplikasi ini dirancang menggunakan RESTful API yang merupakan salah satu model implementasi dari web service. Keamanan dalam hal pertukaran data pada aplikasi ini menggunakan Json Web Token. Dengan adanya aplikasi sales order ini dapat mempermudah kinerja sales person dalam memasarkan produknya Aplikasi sales order ini berjalan baik pada web dan android sehingga proses pemesanan produk menjadi lebih mudah. Penggunaan autentifikasi json web token pada RESTful API ini membuat aplikasi menjadi lebih aman karena aplikasi tidak dapat diakses jika tidak menggunakan token

El siguiente informe describe la situación que atravesaron las personas físicas con actividad empresarial régimen general de Delicias Chihuahua cuyo giro fue orientado a la venta o distribución de cacahuate industrializado respecto a la tasa de IVA que optaron aplicar al enajenar su producto. Para generar la información se realizaron encuestas a contribuyentes que venden y facturan cacahuate industrializado para poder determinar el fundamento que motivo su decisión y posteriormente se tabularon los resultados obtenidos. Los resultados obtenidos de las encuestas que se aplicaron al tamaño de muestra, evidencia que existen 2 tasas de IVA que se aplican en la venta o distribución de cacahuate industrializado, 0% y 16%. Más del 70% de los contribuyentes que se encuestados mostraron preferencia por la aplicación del 0% a la venta de cacahuate industrializado, argumentando que lo consideran como un producto designado a la alimentación. Dicha preferencia la han sostenido preferentemente por periodos mayores a un año y menores a cinco años. La decisión de no es sustentada bajo ningún argumento.

W ostatnim czasie wprowadzono szereg zmian przepisów mających na celu uszczelnienie systemu VAT. Narzędziem służącym realizacji tych celów jest m.in. cały system sankcji oraz kar za nieprawidłowości w rozliczaniu podatku. W szczególności uwagę zwracają uregulowania dotyczące posługiwania się tzw. pustymi fakturami. Pojęcie „pusta faktura” występuje na gruncie podatku od towarów i usług, i znajduje odzwierciedlenie w ustawie regulującej opodatkowanie tym podatkiem, tj. Ustawa z dnia 11 marca 2004 roku (Dz. U z 2018 r., poz. 2174). W artykule poruszono problematykę występowania pustych (fikcyjnych) faktur w obrocie gospodarczym. Przedstawiono ich definicję i istotę. Wskazano na konsekwencje podatkowe i karne skarbowe wynikające z posługiwania się fikcyjnymi fakturami przez wystawcę, jak i odbiorcę. Metodologia badawcza: metoda studiów literaturowych (wykorzystano literaturę krajową z tego zakresu, w tym artykuły naukowe oraz akty prawne). Wykorzystano metodę analizy źródeł. Przybliżenie istoty pustej (fikcyjnej) faktury, konsekwencji podatkowych (ujęcie w rejestrze VAT, rozliczenie) zarówno po stronie odbiorcy, jak i wystawcy oraz przybliżenie konsekwencji karnoskarbowych są przydatne dla praktyki.

Edward Gibbon’s (1737–1794) library was fundamental to his historical work and he could not have written his great history The Decline and Fall of the Roman Empire (1776–1778) without it. His library continues to attract interest and attention, and two documents held in Rare Books and Special Collections, McGill University Library and Archives, not previously known to scholars, provide new information about the books that Gibbon owned. These are an invoice from his London bookbinder, Joseph Hall, for 1773–1776, andan invoice from his Lausanne bookseller, Jules Henri Pott, for 1793. The article provides transcriptions of these two documents, examines their contents, and discusses their importance for our understandingof Gibbon’s library.

This article aims to verify if the implementation of the Electronic Invoice program (NF-e), generated an increase in the collection in the state of Goias, Brazil. For the research, means test analysis (t-test) was used along with the estimation of regressions difference-in-differences. The results indicated that the average collection in the state of Goias was statistically higher in the period after the implementation of NF-e and that the increase in the collection from companies required to issue NF-e was superior to the collection from those not required to during the period of investigation. Therefore, although the main focus of NF-e is not the increase in tax collection, it can be observed that the institutionalization of a program of standardization and sharing of fiscal documents included improvements in the inspection processes of the tax administration, increasing the collection of state taxes through the reduction of tax default.

We've all heard the phishing attack stories that start with someone receiving an email that requests an urgent invoice review or password change and ends with a data breach in which personal information is compromised and money is lost. Although many of us may roll our eyes at the prospect of falling for such an obvious scam, we must acknowledge that if those tricks didn't work, malicious actors wouldn't keep trying. Although many of us may roll our eyes at crude phishing attacks, we must acknowledge that if those tricks didn't work, malicious actors wouldn't keep trying. While many individuals have wised up to the cruder attempts on their bank details via email, education is clearly still needed for the silent majority that are still clicking through. People continue to respond to the humble phish and would-be hackers are still profiting from it. Adam Vincent of ThreatConnect lays out some essential guidelines for how not to get caught.

The purpose of writing this paper is to provide an overview of the progress of cloud-based accounting systems that are applied to Student Financial Services (cashiers) at Raharja College. Implementation of this system is due to the existence of good management in college to solve the problem. This recurring scheduling feature in the cloud-based accounting system is a new breakthrough that is useful for paying for lectures that use the installment payment system. Where, students can pay tuition twice in installments, namely the period before the midterm exam and before the final exam. This feature is useful to minimize the existence of human error because it forgets billing input, bills are inputted twice with the same nominal, and sending invoices via email is not monitored. So, with the implementation of this system, the cashier's work on students in the installment system can be more effective and have a positive impact on the cashier's performance. This research was conducted using the literature review research method, to find useful theoretical foundations as a reference for solving problems that occur.

Technologia blockchain, dzięki cechom wyróżniającym ją na tle tradycyjnych rozwiązań bazodanowych, ma potencjał, aby zrewolucjonizować sposób rozliczeń podatkowych: sposób poboru i zwrotu podatku, sposób rozliczeń i weryfikacji transakcji, compliance czy też mechanizmy fakturowania. Dzięki temu może pomóc skutecznie rozwiązać podstawowy problem systemu podatkowego - lukę podatkową. Osiągnięcie korzyści będzie zależało jednak od konkretnych mechanizmów i sposobu implementacji oraz obszaru wdrożeń. Omawiamy i analizujemy 6 koncepcji rozwiązań w 5 obszarach: digitalizacji faktur; utworzenia krajowej kryptowaluty do rozliczeń podatkowych; rozliczenia dywidend zagranicznych udziałowców; compliance w zakresie cen transferowych oraz weryfikacji czynnych podatników VAT. W naszej ocenie najwięcej korzyści przy najmniejszej liczbie wad ma potencjał dostarczyć koncepcja wprowadzająca cyfrowy obieg faktur (DICE) w oparciu o technologię blockchain. Koncepcje wspierające płatności zobowiązań podatkowych posiadają obecnie istotne wady ograniczające efektywność. Pozostałe rozwiązania nie są wystarczająco dobrze dopracowane, aby stanowić realną alternatywę dla istniejącego systemu podatkowego lub możliwych rozwiązań nie opartych na technologii blockchain. Słowa kluczowe: blockchain, sektor usług publicznych, opodatkowanie, system podatkowy, podwójne wydatkowanie, umowy o unikaniu podwójnego opodatkowania, nauki o projektowaniu, podatek od towarów i usług, ceny transferowe.

Green Procurement means purchasing products and services that cause minimal adverse environmental impacts. It incorporates human health and environmental concerns into the search for high quality products and services at competitive prices. [1] This study shows 2 examples of Sustainable and Green Procurement & Supply at Turkcell, the number one digital telecommunication company of the world where its headquarter is in Istanbul, Turkey. These examples are shown below: First: Turkcell has started a compost project that enabled to transform daily 140 kg of its food wastes into soil at headquarter in Istanbul, Turkey. Second: In May 2018 Turkcell reached its main goal of “95% green invoice production”. Its supplier prints & sends to only 1.1 millions of the customers their physical invoices (5% of total postpaid customers); remaining 20.9 milions receive their invoices by e-mail and SMS without using physical papers.

Recently, the massive use of invoices has increased the burden on financial staff. In order to ensure high accuracy, conventional financial reimbursement is mainly manual, which wastes lots of human and material resources. This paper proposes an intelligent reimbursement system based on a deep learning method. The system mainly contains face recognition, invoice identification, and information storage. Face recognition ensures the security in the invoice reimbursement, and invoice identification has acceptable accuracy and operating speed. The experimental results indicate that the proposed system achieves both high accuracy and fast running speed.

The present paper aims to give an overview on the contribution of the Hungarian courts in the form of preliminary references to the shaping of the interpretation of the European VAT rules. The current system of the European VAT is neutral and complex, and it involves several actors. However, the VAT system is a quickly developing field, new questions such as the one related to reverse VAT and its impact or the proportionality of sanctions have recently arisen. A cycle of questions and answers can be observed, as questions emerging in new tax cases are often built upon previous cases. The European Court of Justice had and still has to address issues like the responsibility of the invoice recipient, the conflict between tax neutrality and combating tax evasion, as well as the allocation of competences between national and EU levels. Many of the Hungarian cases can be considered important brickstones in developing the case law of the Court.

Financial reimbursement is considered as a cumbersome process of information extraction from actual invoices. Recently, scanner aided intelligent reimbursement methods using scanned images have been developed to reduce the manpower and process time but it lacks flexibility as well portability. Recently, smart phone is becoming more and more general in daily life and hence it is considered a natural way to develop smart phone aided intelligent reimbursement system (IRIS). However, it is difficult to effectively recognize the text information on the distorted and oblique invoices images in natural scene, which are took by smart phone, and the standard formatted output cannot be realized for the offset and misplaced text. In order to solve these problems, we propose an effective smart phone aided intelligent reimbursement method based on deep learning. First, we preprocess distorted images and then propose a hough transform accumulator (HTA) algorithm, which adds an accumulator based on the Hough transform to achieve tilt correction and image recovery operation of the distorted image. Second, in order to remove the redundant information on the invoice image in the natural scene, we apply the you only look once-version 3 (YOLOv3) algorithm to accurately locate, segment and intercept the key information areas on the invoice image. Third, we adopt the connectionist text proposal network (CTPN) to detect the import text information block areas in invoice images, and densely connected convolutional networks (DenseNets) to identify the detected text. The connectionist temporal classification (CTC) algorithm is added to the Densenets network to achieve alignment of the input and output formats of the text, accurate optical character recognition (OCR) is performed on the intercepted block area invoice image. Finally, we proposed a new algorithm Regular Matching and Recursive Segmentation (RMRS) based on recursive segmentation of regular matching, which performs standard formatted output on misaligned or offset information. The average accuracy of the recognition of optical characters in all block areas on the invoice is as high as 0.991 with a minimum of 0.962.