•Based on UTAUT2 to understand the critical factors for cloud based e-invoice services adoption.•The critical factors are effort expectation, social influence, trust in e-government, and perceived ...risk.•Security concerns regarding e-government will negatively affect trust in e-government and positively affect perceived risk.
Cloud computing is the current trend in online information services, and e-government is no exception. Previous literature on e-government service adoption has focused on traditional web based online services (with the data or software residing on the client and server). However, given the distinguishing characteristics and new business model of cloud computing (data or software in the cloud), more study of cloud based e-government services is warranted. We propose an integrated model which is based on the Unified Theory of Acceptance and Use of Technology 2 (UTAUT2). We conduct an empirical study to understand the critical factors for the adoption of cloud based e-invoicing, a novel e-government service in Taiwan. A total of 251 valid responses to our questionnaire survey were received. The results indicate that effort expectation, social influence, trust in e-government, and perceived risk have significant effects on the intention to adopt e-invoicing. Additionally, trust in e-government and perceived risk mediates the relationship between behavioral intention and security concerns regarding e-government. Gender differences moderate the relationship between social influence and behavioral intention. Age level is found to moderate the relationship between perceived risk and behavioral intention. These findings contribute to academic research and have practical implications, advancing our understanding of cloud based e-government applications.
Intelligence mining is one of the most promising technologies for effectively extracting intelligence (and knowledge) to enhance the quality of decision making. In Taiwan, the government curtails ...underground economic activities and facilitates tax management via ubiquitous e-invoice information processing and intelligence mining for B2C transactions with management realized via privacy-preserved and robust consumer carriers. In this paper, we study the concept of carriers, a medium that facilitates the transfer of an e-invoice from a business to a consumer in a B2C transaction. Implementations of carriers not only depend on the underlying hardware, software, and network infrastructures that support their services, but also on consumers willingness to use them. In this paper, we review the Taiwan's Second Generation E-invoicing System, which is designed to promote the use of e-invoices in the consumer sector, and identify four problems that require further attention. These problems are: (1) no e-invoice data for immediate review, (2) limited readability of carriers by POS (Point of Sales), (3) lack of seamless integration into purchase behaviors, and (4) carrier traceability. We then discuss possible solutions to overcome these concerns, in hope of offering some insight into future mobile commerce based on e-invoice carriers in the cloud computing era.
The newly developed marketing channel of electronic commerce (EC) is different from traditional channels and has been promoted by the government for a period of time. In EC, integrated information is ...not only provided to the enterprises involved but the procedures needed for trade are fewer, promoting environmentally friendly practices. It has, however, caused great variation in the business environment. The e-invoice plays a vital role in keeping track of cash and business information, and its implementation will help to convert the whole supply chain to electronic form and lower overall operational costs. At present, e-invoices are only used in certain situations such as for online shopping, for electronic purchases by suppliers, in value-added networks, and so on. They are not applied in daily life or used by the public. However, a mobile e-invoice system can be designed to connect the e-invoice to the Web for the ordinary user. In this era of the mobile interactive Internet use, where individual computers interact with one another, this will help in the application of many kinds of network and real-life services. copy 2012 Wiley Periodicals, Inc.
La regulació de l'ús de la factura electrònica en les administracions públiques ha estat recentment modificada per mitjà de la Llei 25/2013, de 27 de desembre, d'impuls de la factura electrònica i ...creació del registre comptable de factures en el sector públic. Mitjançant aquesta norma es vol fonamentalment lluitar contra la morositat de les administracions públiques, per mitjà de l'impuls de la utilització de la factura electrònica i la creació d'un registre comptable, de manera que s'agilitin els procediments de pagament als proveïdors i es coneguin amb més detall les factures pendents de pagament.També es regulen en aquesta norma legal, entre altres temes, el registre comptable de factures i el procediment de tramitació en les administracions públiques, els efectes de la recepció de la factura electrònica, les facultats dels òrgans de control i col·laboració amb l'Agència Estatal d'Administració Tributària, la validesa de la factura electrònica davant les administracions públiques i els seus efectes tributaris, l'intercanvi d'informació entre la hisenda pública i els òrgans pagadors de les administracions públiques sobre els seus deutors i els pagaments als proveïdors, la factura electrònica en les empreses que prestin serveis al públic en general d'especial transcendència econòmica i l'eficàcia executiva de la factura electrònica.
The digitalization of invoice processes provides a good opportunity for companies to pare down expenses, optimize administrative tasks, and increase efficiency and competitiveness. But the ...digitalization is limited by a variety of software solutions, legal uncertainties, heterogeneous demands, lack of know-how, and information system infrastructure incompatibilities. A holistic map of electronic invoice processes is mandatory, especially to demonstrate different levels of process integration and optimization. A maturity model puts this into practice and provides companies with a tool to identify their current situation and to derive recommendations to optimize that situation. In this paper, a maturity model for electronic invoice processes will be developed using exploratory data from focus groups. A theoretical approach that is based on a procedure-model for developing maturity models is applied. Four categories (strategy, acceptance, processes & organization, and technology) are identified and enriched by sub-categories. Future research requires the development of detailed maturity metrics.
Since not all suppliers are to be managed in the same way, a purchasing strategy requires proper supplier segmentation so that the most suitable strategies can be used for different segments. Most ...existing methods for supplier segmentation, however, either depend on subjective judgements or require significant efforts. To overcome the limitations, this paper proposes a novel approach for supplier segmentation. The objective of this paper is to develop an automated and effective way to identify core suppliers, whose profit impact on a buyer is significant. To achieve this objective, the application of a supervised machine learning technique, Random Forests (RF), to e-invoice data is proposed. To validate the effectiveness, the proposed method has been applied to real e-invoice data obtained from an automobile parts manufacturer. Results of high accuracy and the area under the curve (AUC) attest to the applicability of our approach. Our method is envisioned to be of value for automating the identification of core suppliers. The main benefits of the proposed approach include the enhanced efficiency of supplier segmentation procedures. Besides, by utilizing a machine learning method to e-invoice data, our method results in more reliable segmentation in terms of selecting and weighting variables.
Compliance of Taxable Person (PKP) is a complicated problem related to the implementation of an e-invoice application, especially the knowledge and perceptions of those who consider that making ...electronic-based tax invoices is difficult to do. This study aims to determine and analyze the effect of the e-invoice 3.0 application and Taxable Person compliance on the increase in VAT revenues. To obtain the research sample, the author used a non-probability sampling technique with the convenience sampling method. The results showed that e-invoice 3.0 implementation and Taxable person compliance simultaneously had a positive and significant effect on VAT revenues with a value of 113,819. The author provides suggestions for the Primary Tax Office of Pasar Rebo, Jakarta to continue improving its services in providing information and campaign related to the use of e-invoice 3.0 to Taxable person to improve their compliance and also to increase the amount of tax revenue which can affect VAT revenues.
Accumulator schemes were introduced in order to represent a large set of values as one short value called the
accumulator
. These schemes allow one to generate membership proofs, that is, short ...witnesses that a certain value belongs to the set. In universal accumulator schemes, efficient proofs of non-membership can also be created. Li et al. (Proceedings of applied cryptography and network security—ACNS ’07, LNCS, vol 4521,
2007
), building on the work of Camenisch and Lysyanskaya (Advances in cryptology—proceedings of Crypto ’02, LNCS, vol 2442. Springer, Berlin, pp 61–76,
2002
), proposed an efficient accumulator scheme, which relies on a trusted accumulator manager. Specifically, a manager that correctly performs accumulator updates. In this work, we introduce the notion of
strong universal accumulator schemes
, which are similar in functionality to universal accumulator schemes, but do not assume the accumulator manager is trusted. We also formalize the security requirements for such schemes. We then give a simple construction of a strong universal accumulator scheme, which is provably secure under the assumption that collision-resistant hash functions exist. The weaker requirement on the accumulator manager comes at a price; our scheme is less efficient than known universal accumulator schemes—the size of (non)membership witnesses is logarithmic in the size of the accumulated set in contrast to constant in the scheme of Camenisch and Lysyanskaya. Finally, we show how to use strong universal accumulators to solve a problem of practical relevance, the so-called e-Invoice Factoring Problem.
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