• THE INTERNATIONAL COMMERCE & LAW REVIEW
• /
• v.25
• /
• pp.99-119
• /
• 2005

Recently, the export claims related to the compliance of the commercial invoice are increasing. This paper aims to review the basic requirements of the invoice, and two theories on the document compliance, i.e., the strict compliance and the substantial compliance, and to analyse the substantial compliance of the invoice through some recent cases under the UCP 500, ICC's opinions and the International Standard Banking Practice (ISBP). As regards the compliance of the invoice, a majority of the cases has held that it must comply strictly with the credit terms ("strict compliance rule"). However, a minority of courts and credit industry standards such as the UCP and ISBP published by ICC take a different approach, infusing the credit law notions such as equity, "substantial compliance rule", etc. The extent of the substantial compliance of the invoice is particularly explained in the above-mentioned invoice paragraphs of the ISBP and supported by a large number of ICC's official opinions. Especially, the parties and descriptions in the invoice must correspond with those in the credit, being not inconsistent with the other documents. Other issues related to invoices such as a tolerance of the quantity, the amount, and the number of originals or copies, etc. must comply with the credit terms substantially.

• Journal of KIISE:Computing Practices and Letters
• /
• v.16 no.2
• /
• pp.157-162
• /
• 2010

Previous process for issuing and messaging tax-invoice needs too much cost and has risky problems such as loss or forgery. A rule for an electronic tax-invoice can make up for the weak points. In the tax-invoice system based on web environment, the messaging electronic tax-invoices is more important than the issuing it. Therefore, a messaging system should be developed for submitting tax-invoice efficiently and safely. In this paper, we implement an electronic tax-invoice messaging system based on Hermes 2 which is an open source framework for electronic document messaging.

• The Journal of Asian Finance, Economics and Business
• /
• v.7 no.7
• /
• pp.311-321
• /
• 2020

This paper aims to investigate the effect of the factors on the e-invoice at its infant stage of adoption in the context of Vietnam. Data were collected by using a questionnaire delivered to 318 participants who are managers and accountants of companies in Vietnam from June to September 2019. The statistical methods approaches are employed to address the research issues including Cronbach's Alpha testing, Explanatory Factor Analysis (EFA), and Confirmation Factor Analysis (CFA). Then, Structural Equation Modeling (SEM) is employed to assess the proposed hypotheses model of e-invoice adoption in Vietnam. The research findings showed that direct factors have a statistically significant impact on the e-invoice adoption towards behavior, and perceived behavioral control. Perceived usefulness and perceived ease-of-use positively affect attitude towards the behavior. These factors, in turn, are impacted by perceived compatibility. Based on the research results, some practicable suggestions are proposed in order to boost the number of Vietnamese enterprises voluntarily adopting e-invoice. This study indicates the important impacts of the user's attitude and perception about control ability on intention to use. In addition, some key intuitive recommendations were proposed aiming to improve the success of the e-invoice adoption of enterprises in the context of Vietnam.

• Journal of Digital Convergence
• /
• v.10 no.11
• /
• pp.383-387
• /
• 2012

Development of automated document management system specified for scanned invoice images suffers from rigorous accuracy requirements for extraction of monetary data, which necessiate automatic validation on the extracted values for a generative invoice table model. Use of certain internal constraints such as "amount = unit price times quantity" is typical implementation. In this paper, we propose a noble invoice information extraction model with improved auto-validation method by utilizing table header detection and column classification.

• Proceedings of the CALSEC Conference
• /
• 2003.09a
• /
• pp.261-267
• /
• 2003

This study deals with controversial issues surrounding the today′s cyber-taxation and recommends feasible consumption tax system architecture titled Global Electronic Tax Invoice System (GETI). The GETI is an electronic consumption tax architecture to provide "all-in-one" tax and e-payment services through a trusted third party (TTP). GETI is designed to streamline the overall cyber-taxation process and provide simplified and transparent tax invoice services through an authorized np. To ensure information security, GETI incorporates public Key infrastructure (PKI) based digital certificates and other data encryption schemes when calculating, reporting, paying, and auditing tax in the electronic commerce environment. GETI is based on the OECD cyber-taxation agreement that was reached in January 2001, which established the taxation model for B2B and B2C electronic commerce transactions. For the value added tax systems, tax invoice is indispensable to commerce activities, since they provide documentations to prove the validity of commercial transactions. As paper-based tax invoice systems are gradually phased out and are replaced with electronic tax invoice systems, there is an increasing need to develop a reliable, efficient, transparent, and secured cyber-taxation architecture. To design such architecture, several desirable system attributes were considered -- reliability, efficiency, transparency, and security. GETI was developed with these system attributes in mind.

• Journal of Korea Multimedia Society
• /
• v.13 no.12
• /
• pp.1786-1797
• /
• 2010

Automatic understanding of contents in document image is a very hard problem due to involvement with mathematically challenging problems originated mainly from the over-determined system induced by document segmentation process. In both academic and industrial areas, there have been incessant and various efforts to improve core parts of content retrieval technologies by the means of separating out segmentation related issues using semi-structured document, e.g., invoice,. In this paper we proposed classification models for text lines on invoice document in which text lines were clustered into the five categories in accordance with their contents: purchase order header, invoice header, summary header, surcharge header, purchase items. Our investigation was concentrated on the performance of machine learning based models in aspect of linear-discriminant-analysis (LDA) and non-LDA (logic based). In the group of LDA, na$\"{\i}$ve baysian, k-nearest neighbor, and SVM were used, in the group of non LDA, decision tree, random forest, and boost were used. We described the details of feature vector construction and the selection processes of the model and the parameter including training and validation. We also presented the experimental results of comparison on training/classification error levels for the models employed.

• KSII Transactions on Internet and Information Systems (TIIS)
• /
• v.10 no.9
• /
• pp.4487-4507
• /
• 2016

Recently tax authorities in the world have been adopting advanced information technology over the Internet into their processes. Websites that enable filing tax returns and paying tax electronically have been implemented in many countries. However, the tax authorities have difficulties in forcing the mandatory system because taxpayers do not feel comfortable with readily capturing their incomes by the system. This study aims to provide a guideline for successful implementation of the mandatory e-tax invoice system. First, the study foucsed on investigating whether the Korean e-tax invoice system was implemented successfully. Secondly, the study assessed actions that might contribute to its successful implementation. The analyses identify that establishing a free website for small-sized taxpayers and providing various issuing systems for diverse taxpayers are critical for its success. The results also enable the tax administrations aspiring to introduce a mandatory system to emphasize some specific actions, which have significant effects on its desired purposes. Finally, this study presents the various policy implications that previous studies have not provided.

• Asia pacific journal of information systems
• /
• v.28 no.2
• /
• pp.133-153
• /
• 2018

This study investigates responses to privacy concerns by analyzing the psychological and behavioral characteristics related to the disposition toward invoices of courier service users. To this end, we develop a theoretical framework by combining stimulus response theory, communication privacy management theory, the theory of reasoned action, and the theory of planned behavior. Based on the theoretical framework, we analyze the relationships between social influence, privacy propensity, privacy control, privacy risk, privacy concern, invoice disposition intention, and invoice disposition behavior in the context of courier services. To test our hypotheses, we survey courier service users in the U.S. and Korea. Using a structural equation model, we test the relationships among these various factors for the courier service users of the two countries. Results have distinct implications for the psychological and behavioral characteristics concerning the disposal of courier invoices and enable understanding of the characteristics of courier service customers of the two countries.

• International Journal of Computer Science & Network Security
• /
• v.22 no.11
• /
• pp.213-221
• /
• 2022

Intelligent Character Recognition System for Account Payable (ICRS AP) Automation represents the process of capturing text from scanned invoices and extracting the key fields from invoices and storing the captured fields into properly structured document format. ICRS plays a very critical role in invoice data streamlining, we are interested in data like Vendor Name, Purchase Order Number, Due Date, Total Amount, Payee Name, etc. As companies attempt to cut costs and upgrade their processes, accounts payable (A/P) is an example of a paper-intensive procedure. Invoice processing is a possible candidate for digitization. Most of the companies dealing with an enormous number of invoices, these manual invoice matching procedures start to show their limitations. Receiving a paper invoice and matching it to a purchase order (PO) and general ledger (GL) code can be difficult for businesses. Lack of automation leads to more serious company issues such as accruals for financial close, excessive labor costs, and a lack of insight into corporate expenditures. The proposed system offers tighter control on their invoice processing to make a better and more appropriate decision. AP automation solutions provide tighter controls, quicker clearances, smart payments, and real-time access to transactional data, allowing financial managers to make better and wiser decisions for the bottom line of their organizations. An Intelligent Character Recognition System for AP Automation is a process of extricating fields like Vendor Name, Purchase Order Number, Due Date, Total Amount, Payee Name, etc. based on their x-axis and y-axis position coordinates.

• Journal of Korean Academy of Nursing
• /
• v.10 no.1
• /
• pp.41-55
• /
• 1980

The medical care insurance system, being put into practice nearly for three years, seem to have brought about some considerable problems as serious for the government as to consider a revision of that system. As one of the most serious problems of present system, the treatment cost of insurance patients is so remarkably low in comparison with than of non-insurance cases that normal operation of hospitals is threatened and care services of low quality are induced. The researcher carried out this survey to analyze and bring to light several aspects of treatment cost of non-insurance patients as a material for a re-assessment of the cost of insurance cases which shows a a considerable difference in amount at the standpoint of hospitals with than of non-insurance cases and further, hoping the significant blind spot of present insurance system(that is, the absence of regulations' for cost assessment by patterns or types of health care treatment) will be mended in near future. The survey was carried out with the treatment invoice sheets of total 902 in-hospital Patients of a general hospital in Seoul during the period of the 2 nd quarter of the year(1979). Among total 902 patients, 694 cases were used for analysis, because those disease or syndromes shared by less than 10% of the patients were put aside before procession. The data were analyzed by kinds or types of diseases, demographic characteristics of patients, hospitalization patterns, types of nursing treatment, etc. The result of analysis was as follows 1. Among all the non-insurance cases, those who received one or more kinds of nursing treatment mounted up to 96. 7 ％. The invoice issue frequency per person was 7.2 times, while that frequency per day for a person was 0.8, : the treatment cosr per person was ￦22,650 while its daily average was ￦2,430, due to the average 9.3 in-hospital days per person. 2. As to the nursing treatment types by the demographic characteristics of patients and hospitalization patterns. a. The unit cost female patients was generally more expensive them that of males, and independent nursing service was more given than other types of treatment. As to age, higher age groups received independent nursing service most, while the youngest group received instrumental and integrated nursing services. b. As to room grade, the unit cost of I.C.U. cases was the highest : and the cast of private room patients was higher than that of public room patients. By in-hospital days, the curve of function showed L. type : that is, the longer stay, the lower function. 3. State of treatment types by kinds of disease were ; a. Dependent nursing service showed comparatively high availability in surgical and neurologic disease and independent nursing service was most received by medical, obstetrical and urological patients, while instrumental and integrated services were most available for respiratory disease and obstetrical and neurologic diseases next. b. The invoice issue frequency per day for a patient was highest in obstetrical disease 3.8 times, and the unit cost(per one invoice sheet) was also highest in obstertrical disease(￦10,880) and next in neurologic cases(￦ 4,690 ). 4. As to the pertained departments. a. Cost amount per person was highest in department of Psychiatries daily cost was highest in obstetrical cases : while the invoice issue frequency was highest in obstetrics and next in pediatrics. b. In departments in need of surgical operation, dependent nursing care was highly availabl : while in internal medicine and obstetrics, independent service was higher. Psychiatrics showed the highest the of integrate nursing while pediatrics and obstetrics higher of instrumental services. The variation co-efficien of treatment cost came out to be relatively in high in special surgery, opthalmology and internal medicine. 5. State of treatment cost by types of nursing behavior was. a. The average frequency of invoice issue was 3.5 (times). Among the type four types of treatment, instrumetal service (4.3) and independent nursing behavior(3.9) showed higher frequency than average respectively. But as to unit cost (per invoice). dependent (￦5,200) and integrated (￦5,340) nursing care services were higher than average and considerably higher than the other two types. b. In repect patient distribution. independent nursing behavior(80.3% ) was the highest and depend ent nursing (31.7% ) the lowest. The variation co-efficient of treatment cost appeared highest in dependent nursing be havior as a whole, and among that, doctor's diagnosis showed the highest coefficient value (100.7). In conclusion, the variaty of treatment cost(treatment itself ) by various characteristics and treatment types pro- that treatment various sort of patients and treatment cost of various types of nursing behavior cannot be uniform. Therefore, to attain the equalization of health care service and its cost both for insurant and non-insurant patients, a more specific provision for assessment of cost should be added to the present medical care insurance system and, in addition, the cost of nursing treatment is desired to be inserted into the treatment invoice.