• International Journal of Internet, Broadcasting and Communication
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• 제14권3호
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• pp.243-248
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• 2022

Considering the current situation where cash transactions account for 51.5% of private consumption expenditure, it is very important to secure a tax base by exposing business operators' cash transactions. In the September 2011 national audit, it was pointed out that although a significant part of the investment amount of businesses (VAN operators, etc.) related to the issuance of cash receipts has been recovered, they are still supported through the state tax. At this point in time when a significant amount of the initial investment has been recovered, it is necessary to study a new way to support business operators through methods other than the tax credit method. This study proposes various methods to improve the current cash receipt system and describes the advantages and disadvantages of each method. The most important thing for the improvement of the cash receipt system is that the issuance of cash receipts should be beneficial to business operators. As a result of this study, the most desirable improvement method is to provide differential compensation for the discriminatory cost because the cost is different for each cash receipt operator. For this purpose, we analyze the best way to improve the cash receipt system is a tax credit method and a tax credit for maintenance costs.

• 디지털융복합연구
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• 제13권9호
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• pp.89-98
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• 2015

융복합 시대를 맞이하여 박근혜 정부는 지하경제 양성화 등으로 증세 없는 세입 확보에 나선다는 원칙을 고수하고 있다. 최근 신용카드와 현금영수증 등의 소득공제 정책으로 인해 소득에 대한 투명도가 많이 좋아지고 있다. 하지만 자영업자를 중심으로 소득 탈루규모는 꾸준히 증가하고 있다. 지하경제 양성화를 위해 현금영수증 제도 및 모바일 전자결제시장이 강화되어 자금시장의 투명성을 높일 계획으로 있다. 본 연구의 목적은 지하경제 양성화를 위해 국내 모바일 결제시장이 더욱 확대되기를 바라고 있다. 이를 위해 국내 금융회사들은 다양한 서비스를 추가적으로 개발하기를 기대하고 있으며 모바일 결제시장이 안전성과 보안성 등에서 고객들에게 신뢰를 얻게 되기를 바라고 있다. 그 결과 지하경제는 자연스럽게 사라지게 될 것으로 기대해 본다. 전자결제서비스로 인해 모든 거래가 온라인상에서 이루어지면 고액의 지하자금이 양성화되어 경제가 활성화되면서 복지국가로 나가기 위한 재원을 마련하게 될 것이다.

• 대한전기학회:학술대회논문집
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• 대한전기학회 2001년도 합동 추계학술대회 논문집 정보 및 제어부문
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• pp.450-452
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• 2001

In this paper, we proposed the automatic postal drop-off system based on the microprocessor board or PC. The weight of the small postal package is transmitted from the electronic scale and user-entered addresses and delivery rate are processed by the controller to calculate the fee. For 24 hour out-door operation and maintenance, non-cash payment methods such as credit card payment is used. The post stamp and receipt are printed by the thermal printer. For the electronic processing of the parcel, serial code is also printed on the stamp and receipts in bar code format. The parcel information obtained by the automatic postal drop-off system is transferred to remote central system by dial-up modem shared by the on site office. The proposed system and its control software are built for prototype model operation and the result met the design requirements. For real time processing, data reception through three serial ports is handled by interrupt routine. The proposed system is expected to be applied for commercial logistics system and pc automation system.

• 산업경영시스템학회지
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• 제38권3호
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• pp.95-99
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• 2015

The IRR(internal rate of return) is often used by investors for the evaluation of engineering projects. Unfortunately, it has serial flaws: (1) multiple real-valued IRRs may arise; (2) complex-valued IRRs may arise; (3) the IRR is, in special cases, incompatible with the net present value (NPV) in accept/reject decisions. The efforts of management scientists and economists in providing a reliable project rate of return have generated over the decades an immense amount of contributions aiming to solve these shortcomings. Especially, multiple internal rate of returns (IRRs) have a fatal flaw when we decide to accep it or not. To solve it, some researchers came up with external rate of returns (ERRs) such as ARR (Average Rate of Return) or MIRR (MIRR, Modified Internal Rate of Return). ARR or MIRR. will also always yield the same decision for a engineering project consistent with the NPV criterion. The ERRs are to modify the procedure for computing the rate of return by making explicit and consistent assumptions about the interest rate at which intermediate receipts from projects may be invested. This reinvestment could be either in other projects or in the outside market. However, when we use traditional ERRs, a volume of capital investment is still unclear. Alternatively, the productive rate of return (PRR) can settle these problems. Generally, a rate of return is a profit on an investment over a period of time, expressed as a proportion of the original investment. The time period is typically the life of a project. The PRR is based on the full life of the engineering project. but has been annualised to project one year. And the PRR uses the effective investment instead of the original investment. This method requires that the cash flow of an engineering project must be separated into 'investment' and 'loss' to calculate the PRR value. In this paper, we proposed a tabulated form for easy calculation of the PRR by modifing the profit and loss statement, and the cash flow statement.