Relevant bibliographies by topics / Electronic filing systems

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Academic literature on the topic 'Electronic filing systems'

Author: Grafiati
Published: 4 June 2021
Last updated: 27 July 2024

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Journal articles on the topic "Electronic filing systems"

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P. Hardiningsih, R. M. Oktaviani, R. Wahono, C. Srimindarti,. "The Electronic Systems And Taxpayer Compliance." Jurnal Akuntansi 23, no. 1 (July 2, 2019): 143. http://dx.doi.org/10.24912/ja.v23i1.468.

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Tax administration reform is a step taken by the government to increase the taxpayer compliance. This study aimed to examine and analyze the effect of e-Billing and e-Filing systems on the taxpayer compliance. In addition, it was also meant to test and analyze the influence of understanding the internet as a moderating relationship between the implementation of the e-Filing system on the taxpayer compliance.The sample of 105 respondents. The results of this study indicated that the application of e-Billing system did not affect the taxpayer compliance, while the application of e-Filing system has a positive and significant effect on the tax compliance. While understanding the internet is proven to strengthen the positive relationship between the application of e-Filing system to the taxpayer compliance.
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Ratnawati, Juli, and Nataliastyo Tah. "Perceived Effects of Electronic Filing and Billing Systems for Lecturers as Researchers." Jurnal Akuntansi Indonesia 10, no. 2 (October 11, 2021): 147. http://dx.doi.org/10.30659/jai.10.2.147-160.

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Tax is the main source of government revenue so that the government strives to make taxpayers more obedient in carrying out their obligations. The provision of information technology is a breakthrough made by the government to improve taxpayer compliance. The purpose of this study is to analyze the use of e-filing and e-billing applications for tax compliance and the understanding of lecturers in their role as researchers and taxpayers. The study used the theories of Technology Acceptance Model (TAM) and Theory of Reasoned Action (TRA) for explaining the correlation between variables used. The sampling technique used purposive sampling, and the respondents in this study were 123 lecturers as researchers in Semarang City who used the e-filing system in their tax reporting and understood the use of the e-billing system as a tax payment application. The analysis technique used was multiple regression analysis. The results of the study showed that the use of e-filing and e-billing actually affects the researchers' tax compliance.Keywords: compliance, e-billing, e-filing, system, taxABSTRAKPajak adalah sumber utama pendapatan pemerintah sehingga pemerintah berupaya membuat pembayar pajak lebih patuh dalam menjalankan kewajibannya. Penyediaan teknologi informasi merupakan terobosan yang dilakukan oleh pemerintah untuk meningkatkan kepatuhan wajib pajak. Tujuan dari penelitian ini adalah untuk menganalisis penggunaan aplikasi e-filing dan e-billing untuk kepatuhan pajak dan pemahaman dosen dalam perannya sebagai peneliti dan juga sebagai pembayar pajak. Penelitian ini menggunakan teori Technology Acceptance Model (TAM) dan Theory of Reasoned Action (TRA) untuk menjelaskan korelasi antara variabel yang digunakan. Teknik pengambilan sampel menggunakan purposive sampling, dan responden dalam penelitian ini adalah 123 dosen sebagai peneliti di Kota Semarang yang menggunakan sistem e-filing dalam pelaporan pajak mereka dan memahami penggunaan sistem e-billing sebagai aplikasi pembayaran pajak. Teknik analisis yang digunakan adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwa penggunaan e-filing dan e-billing mampu mempengaruhi kepatuhan pajak para dosen sebagai peneliti.Kata kunci: kepatuhan, e-billing, e-filing, sistem; pajak
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Sidgman, Juergen. "Form 4 Electronic Submissions and the Thomson Reuters Insider Filing Data Feed: Discrepancies and Their Impact on Research." Journal of Information Systems 29, no. 3 (November 1, 2014): 1–33. http://dx.doi.org/10.2308/isys-50981.

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ABSTRACT This paper examines discrepancies between the electronic Form 4 and Thomson Reuters' Insider Filing Data Feed. The analysis shows differences in a small number of trades. The transaction code is the item frequently found to differ. Results also show that Thomson Reuters fails to follow its data codification policies. Users of Form 4 should expect discrepancies in trade and firm characteristics. Inferences about the market reaction to insider filings and trades, the association between aggregate insider trading and market returns, and cross-sectional variation in profitability of insider transactions do not appear to be significantly affected by these discrepancies. Overall, the evidence suggests that discrepancies between the electronic Form 4 and Thomson Reuters' Insider Filing Data Feed do not materially impact research. The results are consistent with observations made by the SEC suggesting that electronic filings facilitate research and data analysis and that the need for information intermediaries could be eliminated. Data Availability: Data are available from public sources identified in the paper.
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Scherr, Elisabeth, and Dominik Ditter. "Customization versus Standardization in Electronic Financial Reporting: Early Evidence from the SEC XBRL Mandate." Journal of Information Systems 31, no. 2 (February 1, 2017): 125–48. http://dx.doi.org/10.2308/isys-51697.

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ABSTRACT In 2009, the SEC issued rules that require companies to provide their financial reports in XBRL (eXtensible Business Reporting Language). Since the new electronic filing requirements aim at enhancing information processing through electronic standardization, a controversial aspect of the rules has been that filers can deviate from the pre-defined reporting structure. We examine factors related to the cross-sectional variation in nonstandard reporting for a sample of XBRL 10-K filings submitted to the SEC from 2009 to 2013. We find that the extent to which the reporting behavior deviates from common reporting, as well as the (voluntary) disclosure level, influences the extent of taxonomy extensions. We further find that firms that are less involved and have less experience in the XBRL filing process tend to exhibit higher levels of customization. However, our results show no clear empirical evidence that, on average, firms with lower accounting quality exhibit a higher deviation from the pre-defined standard. Thus, our findings suggest that customization is predominantly associated with filing complexity and the costs of compliance, rather than strategic usage. The empirical findings may be of interest to the SEC and the accounting profession alike in the light of an increasing focus on XBRL filing practices.
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Wang, Yi-Shun. "The adoption of electronic tax filing systems: an empirical study." Government Information Quarterly 20, no. 4 (January 2003): 333–52. http://dx.doi.org/10.1016/j.giq.2003.08.005.

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Fu, Jen-Ruei, Cheng-Kiang Farn, and Wen-Pin Chao. "Acceptance of electronic tax filing: A study of taxpayer intentions." Information & Management 43, no. 1 (January 2006): 109–26. http://dx.doi.org/10.1016/j.im.2005.04.001.

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Ullah, Hafiz Ahmed, Shrafat Ali Sair, and Shoaib Nisar. "Study of E-Filing Acceptance among Taxpayers: Evidence from Emerging Economy." Contemporary Issues in Social Sciences and Management Practices 4, no. 4 (December 30, 2023): 148–59. http://dx.doi.org/10.61503/cissmp.v2i4.89.

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In industrialized nations, digital accounting systems and financial accounting and reporting techniques are more prevalent, whereas developing nations still demonstrate relatively uncommon usage of electronic filing, or "e-filing," systems for tax returns. Tax collection is a vital source of income for both developed and emerging nations. Since taxes are the primary source of funding for the delivery of public goods and services, tax revenue is significant. Additionally, it supports social welfare, sustainable growth, and democracy. This research looks into the factors that drive e-filing usage in developing nations like Pakistan. The study claims that e-filing adoption is influenced by perceived utility, perceived ease of use, tax information literacy, subjective norms, as well as perceived behavioral control in the e-filing system. Data was gathered from 218 salaried individuals via snowball sampling through questionnaires for analytical purposes. According to the findings, perceived ease of use, perceived utility, and subjective norms all have a substantial influence on individuals' intentions to utilize the electronic filing method for tax returns. As a result, the Federal Board of Revenue must design a system to promote the benefits of submitting income tax returns electronically.
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AbuAkel, Samer Aqel, and Marhaiza Ibrahim. "The Effect of Relative Advantage, Top Management Support and IT Infrastructure on E-Filing Adoption." Journal of Risk and Financial Management 16, no. 6 (June 7, 2023): 295. http://dx.doi.org/10.3390/jrfm16060295.

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Electronic filing (e-filing) adoption for tax income purposes is limited in developing countries as the practices of financial accounting and reporting, as well as digitalization in accounting systems, are more prevalent in developed countries. This paper investigates the determinants of e-filing usage in the context of emerging economies such as Jordan. Building on the Technology–Organization–Environment framework (TOE), the study proposes that the effects of relative advantage, top management support, and IT infrastructure as new variables on e-filing adoption and trust in the e-filing systems are positive. The study also proposes that trust in the e-filing system affects e-filing adoption and mediates the influence of relative advantage, top management support, and IT infrastructure on e-filing adoption. Data were collected from 315 respondents and analyzed via Smart PLS. Relative advantage and top management were found to affect the adoption of and trust in e-filing. In addition, trust in the e-filing system affects e-filing adoption and mediates the impact of relative advantage and top management support for e-filing. Therefore, decision-makers should develop a mechanism to increase trust and the benefits of using e-filing for income tax purposes.
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Lee, Jae Ryong, Myagmardorj Ochirtulga, and Ying Cui. "The effect of adoption of an electronic filing system in corporate tax on tax avoidance: A case of Mongolian firms." International Journal of Applied Economics, Finance and Accounting 18, no. 1 (January 11, 2024): 120–29. http://dx.doi.org/10.33094/ijaefa.v18i1.1334.

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This study seeks to analyze the effects of the electronic filing system implemented in Mongolia since 2014 on corporate tax evasion. Furthermore, it investigates if tax evasion tendencies differ based on government ownership status and whether there are variations in such conduct between the manufacturing and non-manufacturing sectors in Mongolia. To attain the objective, a sample of 1,971 Mongolian listed companies from the Osiris database was constructed for the period of 2011 to 2019. The empirical results indicate that the implementation of the electronic filing system has had a statistically significant adverse impact on tax avoidance. This data indicates that the mandate for electronic invoicing and transmission to tax officials reduced the issuance of fraudulent tax invoices by companies, resulting in a significant decrease in their tax avoidance. Additionally, the correlation between the implementation of e-filing and corporate tax avoidance remained consistent regardless of government ownership status. Thirdly, the introduction of the electronic filing system had varying effects on corporate tax avoidance, depending on the manufacturing status of the companies. Manufacturing companies showed a greater decrease in their tendencies to avoid taxes after the implementation of the electronic filing system, which suggests a significant enhancement of transaction transparency for these companies. This study is significant in empirically analyzing the efficacy of Mongolia's electronic filing system. It may serve as empirical evidence for assessing current tax systems, measuring the impact of the electronic filing system, and developing new policies.
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Fathurrohman, Fathurrohman. "Otomatisasi Pemberkasan Arsip Aktif Elektronik Pada Aplikasi Layanan Administrasi Mahasiswa." Khazanah: Jurnal Pengembangan Kearsipan 17, no. 1 (May 2, 2024): 57. http://dx.doi.org/10.22146/khazanah.90917.

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Business information systems, namely electronic-based service applications usually don't automatically provide active archive filing features for electronic records generated from the business information system. Electronic Records are information contained in electronic files and media, which are created, received, or maintained by organizations or individuals and store them as evidence of activities. Like conventional records, electronic records that are created must be filed systematically and logically according to the context of their activities so that they become one file that has information relationships, similar types or similar problems. Student academic administration services at FMIPA IPB produce "born electronic" records. This study aims to design file automation on all electronic records created in the online academic administration service of FMIPA IPB students. The data collection method uses a literature study model, literature and interviews. The design technique of the electronic records filing system uses a waterfall model, while the system testing technique uses the black box technique. The results of the study produced an electronic records filing automation feature in the academic administration service FMIPA IPB so that it can assist organizations in filing electronic records in the academic section and automation of providing the list of active records.
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Dissertations / Theses on the topic "Electronic filing systems"

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Zhang, Zhihui. "Design and implementation of high performance filing systems." Diss., Online access via UMI:, 2005. http://wwwlib.umi.com/cr/binghamton/main/.

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Mullin, Jim. "Prototype system for document management." Thesis, Kansas State University, 1985. http://hdl.handle.net/2097/9868.

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Monu, Ruban. "Design and implementation of a basic laboratory information system for resource-limited settings." Thesis, Georgia Institute of Technology, 2010. http://hdl.handle.net/1853/34792.

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Basic Laboratory Information System (BLIS) is a joint initiative of C4G @ Georgia Tech, the Centers for Disease Control and Prevention (CDC) and Ministries of Health in several countries in Africa. The vast majority of health laboratories in Africa, engaged in routinely testing samples drawn from patients (for HIV, malaria etc.), have been using non-standardized paper logs and manual entries for keeping track of patients, test samples and results. Besides the obvious burden of tedious record-keeping, these methods increase the chances of errors due to transcription and mismatches, making it difficult to track patient history or view critical population-wide data. In 2008, PEPFAR (the United States President's Emergency Plan for AIDS Relief) together with the CDC was reauthorized with a $48 billion budget over five years to combat HIV/AIDS, tuberculosis, and malaria. The focus of PEPFAR has shifted from rapid scale-up to the quality and reliability of the clinical health programs and having an effective laboratory management system is one of its goals. C4G BLIS is a robust, customizable and easy-to-use system that keeps track of patients, samples, results, lab workflow and reports. It is meant to be an effective and sustainable enhancement to manual logs and paper-based approaches. The system is designed to work in resource-constrained laboratories with limited IT equipment and across sites with good, intermittent or no internet availability. With varied practices, workflow and terminology being followed across laboratories in various African countries, the system has been developed to enable each laboratory or country to customize and configure the system in a way that suits them best. We describe various aspects of BLIS including its flexible database schema design, configurable reports and language settings, end-user customizability and development model for rapid incorporation of user feedback. Through BLIS, we aim to demonstrate a sustainable ICT solution brought about by the early and constant involvement of the target laboratory staff and technicians, identifying their short- and long-term needs, and ensuring that the system can match these needs. We will present preliminary evaluation results from laboratories in Cameroon, Ghana, Tanzania and Uganda.
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Wang, Xuyang. "Factors Influence Citizen Adoption for Government E-Tax Service." Thesis, Örebro universitet, Handelshögskolan vid Örebro Universitet, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:oru:diva-22959.

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E-tax is an important function of e-government since it is highly related to the life of citizens (Wu & Chen, 2005). So in this paper I have discussed the factors influence the citizen adoption of government e-tax service. I have used the decomposed TPB model as my research model. This model integrated two important theories – TAM model and TPB model. The taxpayers were divided into adopters who have used the e-tax service and non-adopter who has used the conventional method to pay their tax. And the effect of these factors for adopters and non-adopters are different. Therefore, understand the factors’ effect can help governments formulate the corresponding measures to promote more citizens to use the e-tax service and lead to better planning and implementation of e-tax service.
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Jankeeparsad, Raphael Waren. "Acceptance of the electronic method of filing tax returns by South African taxpayers." Diss., University of Pretoria, 2014. http://hdl.handle.net/2263/41578.

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The South African government has benefited to date from information technology in many ways. The importance of understanding and influencing South African citizens’ acceptance of E-Government services is critical, given the substantial investment in government communication, information system technology and the potential for cost saving. One of the most successful E-Government initiatives, the electronic filing system (eFiling), which allows tax returns to be filed electronically, has been available to taxpayers since 2006. Despite many taxpayers adopting this method, a large number are still using the traditional manual method of filing tax returns. Using behavioural intention to predict actual usage, this study utilised the decomposed theory of planned behaviour with factors adjusted specifically for South Africa as a developing country. This is done to identify the possible determinants of user acceptance of the eFiling system among South African taxpayers. Based on empirical data gathered from two questionnaire based surveys, perceived usefulness, perceived ease of use, compatibility, subjective norms, facilitating conditions, computer self-efficacy and trust proved to be significant determinants of behavioural intention. For taxpayers using the manual method, lack of facilitating conditions such as access to computer and internet resources was the most significant barrier to eFiling usage whilst taxpayers using the electronic method reported perceived usefulness as the primary determinant in their decision to use eFiling. Understanding these acceptance factors can extend our knowledge of taxpayers’ decision making and lead to better planning and implementation of future E-Government initiatives in South Africa and other developing countries. Die Suid-Afrikaanse regering het tot op datum gebaat van inligtingstegnologie in baie opsigte. Die belangrikheid van begrip en om burgers se aanvaarding van E-Regeringsdienste te beïnvloed is van kritieke belang, gegewe die belegging in tegnologie en die potensiaal vir kostebesparing. Een van die mees suksesvolle E-Regeringsinisiatiewe, die elektroniese liasseerstelsel (eFiling), wat toelaat dat belastingopgawes elektronies ingedien is, is sedert 2006 vir belastingbetalers beskikbaar. Ten spyte van baie belastingbetalers se aanneming van hierdie metode, gebruik 'n groot aantal nog steeds die tradisionele handmetode van die indiening van belastingopgawes. Met behulp van gedragsvoorneme om werklike gebruik te voorspel, benut hierdie studie die ontbinde teorie van beplande gedrag met faktore wat spesifiek aangepas is vir Suid-Afrika as 'n ontwikkelende land. Dit word gedoen om die moontlike determinante van die gebruikers van die eFiling-stelsel onder Suid-Afrikaanse belastingbetalers te identifiseer. Gebaseer op empiriese data wat uit twee vraelys gebaseerde opnames gekry is, beskou nut, gemak van gebruik, verenigbaarheid, subjektiewe norme, die fasilitering van voorwaardes, rekenaar self-doeltreffendheid en vertroue het beduidende determinante van gedragsvoorneme bewys. Vir belastingbetalers wat die handmetode gebruik, is 'n gebrek aan fasiliteringstoestande soos toegang tot die rekenaar en internet bronne die belangrikste struikelblok tot die gebruik van eFiling, terwyl belastingbetalers met behulp van die elektroniese metode berig beskou nut as die primêre bepaler in hul besluit om eFiling te gebruik. Begrip van hierdie faktore kan ons kennis van die belastingbetalers se besluitneming uitbrei en lei tot beter beplanning en implementering van toekomstige E-Regeringsinisiatiewe.
Dissertation (MCom)--University of Pretoria, 2014.
am2014
Taxation
unrestricted
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Elliott, Carol P. "Participation and error rates of the Internal Revenue Service Electronic Filing System : empirical evidence and implementation lessons." Thesis, Monterey, California. Naval Postgraduate School, 1991. http://hdl.handle.net/10945/28439.

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Madhavi, S. "Carrier Mobility And High Field Transport in Modulation Doped p-Type Ge/Si1-xGex And n-Type Si/Si1-xGex Heterostructures." Thesis, Indian Institute of Science, 2000. https://etd.iisc.ac.in/handle/2005/294.

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Modulation doped heterostructures have revolutionized the operation of field effect devices by increasing the speed of operation. One of the factors that affects the speed of operation of these devices is the mobility of the carriers, which is intrinsic to the material used. Mobility of electrons in silicon based devices has improved drastically over the years, reaching as high as 50.000cm2/Vs at 4.2K and 2600cm2/Vs at room temperature. However, the mobility of holes in p-type silicon devices still remains comparatively lesser than the electron mobility because of large effective masses and complicated valence band structure involved. Germanium is known to have the largest hole mobility of all the known semiconductors and is considered most suitable to fabricate high speed p-type devices. Moreover, it is also possible to integrate germanium and its alloy (Si1_zGex ) into the existing silicon technology. With the use of sophisticated growth techniques it has been possible to grow epitaxial layers of silicon and germanium on Si1_zGex alloy layers grown on silicon substrates. In tills thesis we investigate in detail the electrical properties of p-type germanium and n-type silicon thin films grown by these techniques. It is important to do a comparative study of transport in these two systems not only to understand the physics involved but also to study their compatibility in complementary field effect devices (cMODFET). The studies reported in this thesis lay emphasis both on the low and high field transport properties of these systems. We report experimental data for the maximum room temperature mobility of holes achieved m germanium thin films grown on Si1_zGex layers that is comparable to the mobility of electrons in silicon films. We also report experiments performed to study the high field degradation of carrier mobility due to "carrier heating" in these systems. We also report studies on the effect of lattice heating on mobility of carriers as a function of applied electric field. To understand the physics behind the observed phenomenon, we model our data based on the existing theories for low and high field transport. We report complete numerical calculations based on these theories to explain the observed qualitative difference in the transport properties of p-type germanium and ii-type silicon systems. The consistency between the experimental data and theoretical modeling reported in this work is very satisfactory.
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Madhavi, S. "Carrier Mobility And High Field Transport in Modulation Doped p-Type Ge/Si1-xGex And n-Type Si/Si1-xGex Heterostructures." Thesis, Indian Institute of Science, 2000. http://hdl.handle.net/2005/294.

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Modulation doped heterostructures have revolutionized the operation of field effect devices by increasing the speed of operation. One of the factors that affects the speed of operation of these devices is the mobility of the carriers, which is intrinsic to the material used. Mobility of electrons in silicon based devices has improved drastically over the years, reaching as high as 50.000cm2/Vs at 4.2K and 2600cm2/Vs at room temperature. However, the mobility of holes in p-type silicon devices still remains comparatively lesser than the electron mobility because of large effective masses and complicated valence band structure involved. Germanium is known to have the largest hole mobility of all the known semiconductors and is considered most suitable to fabricate high speed p-type devices. Moreover, it is also possible to integrate germanium and its alloy (Si1_zGex ) into the existing silicon technology. With the use of sophisticated growth techniques it has been possible to grow epitaxial layers of silicon and germanium on Si1_zGex alloy layers grown on silicon substrates. In tills thesis we investigate in detail the electrical properties of p-type germanium and n-type silicon thin films grown by these techniques. It is important to do a comparative study of transport in these two systems not only to understand the physics involved but also to study their compatibility in complementary field effect devices (cMODFET). The studies reported in this thesis lay emphasis both on the low and high field transport properties of these systems. We report experimental data for the maximum room temperature mobility of holes achieved m germanium thin films grown on Si1_zGex layers that is comparable to the mobility of electrons in silicon films. We also report experiments performed to study the high field degradation of carrier mobility due to "carrier heating" in these systems. We also report studies on the effect of lattice heating on mobility of carriers as a function of applied electric field. To understand the physics behind the observed phenomenon, we model our data based on the existing theories for low and high field transport. We report complete numerical calculations based on these theories to explain the observed qualitative difference in the transport properties of p-type germanium and ii-type silicon systems. The consistency between the experimental data and theoretical modeling reported in this work is very satisfactory.
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Jaume, Bennasar Andrés. "Las nuevas tecnologías en la administración de justicia. La validez y eficacia del documento electrónico en sede procesal." Doctoral thesis, Universitat de les Illes Balears, 2009. http://hdl.handle.net/10803/9415.

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La tesis se encarga de analizar, por un lado, la integración y el desarrollo de las nuevas tecnologías en la Administración de Justicia; y, por otro, los parámetros que constituyen la validez y eficacia del documento electrónico.
La primera cuestión se centra en la configuración de los Sistemas de Información de la Oficina Judicial y del Ministerio Fiscal, así como de la informatización de los Registros Civiles, donde el art. 230 LOPJ es la pieza clave. Se estudian sus programas, aplicaciones, la videoconferencia, los ficheros judiciales y las redes de telecomunicaciones que poseen la cobertura de la firma electrónica reconocida, donde cobran gran relevancia los convenios de colaboración tecnológica. La digitalización de las vistas quizá sea una de las cuestiones con más trascendencia, teniendo en cuenta que el juicio es el acto que culmina el proceso. Aunque no todos los proyectos adoptados en el ámbito de la e.justicia se han desarrollado de forma integral, ni han llegado a la totalidad de los órganos judiciales. El objetivo final es lograr una Justicia más ágil y de calidad, a lo cual aspira el Plan Estratégico de Modernización de la Justicia 2009-2012 aprobado recientemente.
En referencia a la segunda perspectiva, no cabe duda que el Ordenamiento jurídico y los tribunales, en el ámbito de la justicia material, otorgan plena validez y eficacia al documento electrónico. Nuestra línea de investigación se justifica porque cada vez son más los procesos que incorporan soportes electrónicos de todo tipo, ya sea al plantearse la acción o posteriormente como medio de prueba (art. 299.2 LEC). Entre otros temas examinamos el documento informático, la problemática que rodea al fax, los sistemas de videograbación y el contrato electrónico.
La tesi s'encarrega d'analitzar, per una part, la integració i el desenvolupament de les noves tecnologies dins l´Administració de Justícia; i, per l'altra, els paràmetres que constitueixen la validesa i l'eficàcia del document electrònic.
La primera qüestió es centra en la configuració dels Sistemes d´Informació de l´Oficina Judicial i del Ministeri Fiscal, així com de la informatització dels Registres Civils, on l'art. 230 LOPJ es la peça clau. S'estudien els seus programes, aplicacions, la videoconferència, el fitxers judicials i les xarxes de telecomunicacions que tenen la cobertura de la firma electrònica reconeguda, on cobren gran rellevància els convenis de col·laboració tecnològica. La digitalització de les vistes tal vegada sigui una de les qüestions amb més transcendència, tenint amb compte que el judici es l'acte que culmina el procés. Però no tots el projectes adoptats en l'àmbit de la e.justicia s'han desenvolupat d'una manera integral ni han arribat a la totalitat dels òrgans judicials. L'objectiu final es assolir una Justícia més àgil i de qualitat, al que aspira el Pla Estratègic de Modernització de la Justícia 2009-2012 aprovat recentment.
En referència a la segona perspectiva, no hi ha dubte que l´Ordenament jurídic i els tribunals, en l'àmbit de la justícia material, donen plena validesa i eficàcia al document electrònic. La nostra línia d'investigació es justifica perquè cada vegada son més el processos que incorporen suports electrònics de tot tipus, ja sigui quant es planteja l'acció o posteriorment como a medi de prova (art. 299.2 LEC). Entre altres temes examinem el document informàtic, la problemàtica que envolta al fax, els sistemes de videogravació i el contracte electrònic.
The thesis seeks to analyse, on the one hand, the integration and development of the new technologies in the Administration of Justice; and, on the other, the parameters which constitute the validity and efficiency of the electronic document.
The first question centres on the configuration of the Information Systems of the Judicial Office and the Public Prosecutor, as well as the computerisation of the Civil Registers, where the art. 230 LOPJ it's the part key. Their programmes, applications, the Video Conferencing, the judicial registers and the telecommunication networks which are covered by the recognised electronic signatures, are studied, where the agreements on technological collaboration gain great relevance. The digitalisation of evidence might perhaps be one of the questions with most consequence, bearing in mind that the judgment is the act by which the process is culminated. Although not all the projects adopted within the compass of e.justice have developed completely nor have reached all the judicial organs. The final objective is to achieve an agile, quality Justice, to which the recently approved Strategic Plan for the Modernisation of Justice aspires.
With reference to the second perspective, there is no doubt that the juridical Ordinance and the tribunals within the compass of material justice grant full validity and efficacy to the electronic document. Our line of investigation is justified because there are more and more processes which are sustained by electronic supports of all kinds, whether it be at the establishment of the action or later, as a proof of it (art. 299.2 LEC). Amongst other things, we examine the computerised document, the problems which surround the fax, the systems for video recording and the electronic contract.
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Bothma, Marchelle Marelize. "Combating the corporate paper war: optimising electronic mail and electronic filing." Thesis, 2006. http://hdl.handle.net/10352/248.

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Thesis (M. Tech. (Office management & Technology)) -- Vaal University of Technology
The primary objective of this research project was primarily to investigate filing methods and mailing practices in the computer support or administrative environment with specific focus on the abuse of paper. The research design consisted of an exploratory investigation in selected Higher Education Institutions in the Province of Gauteng whereby a structured questionnaire was used as a measuring instrument. The investigation was sub-divided into two categories, namely, paper-based filing systems and mailing systems as opposed to electronic filing and mailing systems. In the empirical findings, analysis and interpretations, correlation and cross-tabulation were done on all sets of variables in order to determine whether any meaningful associations could be found. With reference to the title of this study "Combating the corporate paper war: optimising electronic mail and electronic filing", it has been proven that the war against paper abuse is far from over. Perceptions regarding a future paperless office and assumptions that technology such as the electronic mail facility and electronic filing could assist organisations to combat paper abuse were unfounded, due to a lack of guidance and control measures in the corporate environment. Consequently, it is recommended that an e-filing and e-mailing model be created and followed in conjunction with specified computer software features in order to counteract the abuse of paper. Follow-up research could focus on electronic filing methods versus scanning of documents for filing purposes.
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Books on the topic "Electronic filing systems"

1

Wilson, P. A. Electronic filing: Products and suppliers. Manchester, England: NCC Publications, 1986.

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LegalWorks, Glasser, ed. The EDGAR electronic filing reference. Little Falls, NJ: Glasser LegalWorks, 1996.

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Association of Records Managers and Administrators. ARMA International guideline for records and information management, filing procedures. Prairie Village, KS: ARMA International, 1989.

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Uijlenbroek, Jacobus Johannes Maria. Designing electronic document infrastructures. Gouda, The Netherlands: J.J.M. Uijlenbroek, 1997.

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Parikh, Girish. The one minute organizing secret: Finding electronic files, papers, books, and almost everything fast! Chicago, IL: Shetal Enterprises, 1986.

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Wolfe, Rita M. QuickTronic records management: Manual/electronic simulation. Cinncinnati, Ohio: South-Western Educational Pub., 1996.

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Service, United States Internal Revenue. Ogden IRS Center presents... electronic filing, 1994. [Washington, D.C.?: Dept. of the Treasury, Internal Revenue Service, 1993.

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Caplen, Becky Ann. Electronic filing using dBase III Plus. Englewood Cliffs, N.J: Regents/Prentice Hall, 1993.

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Group, Delphi. Document management: Implementing document management, March 31, 1999. Boston, MA: The Delphi Group, 1999.

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Group, Delphi. Document management: Implementing document management, July 10, 1998. Boston, MA: The Delphi Group, 1998.

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Book chapters on the topic "Electronic filing systems"

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Paalanen, M. A., L. Willett, R. R. Ruel, K. W. West, and L. N. Pfeiffer. "RF Conductivity Study of Electron Correlations in the Small Filling-Factor Limit." In Low-Dimensional Electronic Systems, 213–20. Berlin, Heidelberg: Springer Berlin Heidelberg, 1992. http://dx.doi.org/10.1007/978-3-642-84857-5_20.

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Shayegan, M. "Transport Measurements on 2D Systems at Low-Filling Factors: Evidence for Wigner Crystal." In Low-Dimensional Electronic Systems, 199–208. Berlin, Heidelberg: Springer Berlin Heidelberg, 1992. http://dx.doi.org/10.1007/978-3-642-84857-5_18.

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Meisels, R., F. Kuchar, J. J. Harris, and C. T. Foxon. "Microwave Photoconductivity of a Two-Dimensional Electron System at Low Landau Level Filling Factors." In Low-Dimensional Electronic Systems, 221–25. Berlin, Heidelberg: Springer Berlin Heidelberg, 1992. http://dx.doi.org/10.1007/978-3-642-84857-5_21.

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Furukawa, N., and M. Imada. "Mass Anomaly in the Hubbard Model Near Half-Filling." In Correlation Effects in Low-Dimensional Electron Systems, 210–14. Berlin, Heidelberg: Springer Berlin Heidelberg, 1994. http://dx.doi.org/10.1007/978-3-642-85129-2_23.

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Cox, R. T., V. Huard, K. Saminadayar, C. Bourgognon, and S. Tatarenko. "Filling Factor Dependence of Optical Spectra for CdTe Quantum Wells Under Magnetic Field." In Optical Properties of 2D Systems with Interacting Electrons, 159–68. Dordrecht: Springer Netherlands, 2003. http://dx.doi.org/10.1007/978-94-010-0078-9_13.

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Sutirman, Yuliansah, and Riana Isti Muslikhah. "The Effectiveness of Electronic Record Information System for Education (ERISE) on Improving Electronic Filing Skills in the New Normal Era." In Proceedings of the 9th International Conference on Education Research, and Innovation (ICERI 2021), 131–38. Paris: Atlantis Press SARL, 2022. http://dx.doi.org/10.2991/978-2-494069-67-1_15.

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Willett, R. L., H. L. Stormer, D. C. Tsui, L. N. Pfeiffer, and K. W. West. "Temperature Dependence of Transport Coefficients of 2D Electron Systems at Very Small Filling Factors." In High Magnetic Fields in Semiconductor Physics II, 153–56. Berlin, Heidelberg: Springer Berlin Heidelberg, 1989. http://dx.doi.org/10.1007/978-3-642-83810-1_25.

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Schreiber, Katherine A. "The Quantum Hall Effect." In Ground States of the Two-Dimensional Electron System at Half-Filling under Hydrostatic Pressure, 1–24. Cham: Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-26322-5_1.

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Schreiber, Katherine A. "The Quantum Hall Nematic Phase." In Ground States of the Two-Dimensional Electron System at Half-Filling under Hydrostatic Pressure, 25–36. Cham: Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-26322-5_2.

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Schreiber, Katherine A. "Low Temperature Measurement Techniques." In Ground States of the Two-Dimensional Electron System at Half-Filling under Hydrostatic Pressure, 37–42. Cham: Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-26322-5_3.

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Conference papers on the topic "Electronic filing systems"

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Lamaison, Nicolas, Raffaele L. Amalfi, Jackson B. Marcinichen, John R. Thome, and Todd Salamon. "Role of a Liquid Accumulator in a Passive Two-Phase Liquid Cooling System for Electronics: Experimental Analysis." In ASME 2017 International Technical Conference and Exhibition on Packaging and Integration of Electronic and Photonic Microsystems collocated with the ASME 2017 Conference on Information Storage and Processing Systems. American Society of Mechanical Engineers, 2017. http://dx.doi.org/10.1115/ipack2017-74020.

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Gravity-driven two-phase liquid cooling systems using flow boiling within micro-scale evaporators are becoming a game-changing solution for electronics cooling. The optimization of the system’s filling ratio can however become a challenging problem for a system operating over a wide range of cooling capacities and temperature ranges. The benefits of a liquid accumulator to overcome this difficulty are evaluated in the present paper. An experimental thermosyphon cooling system was built to cool multiple electronic components up to a power dissipation of 1800 W. A double-ended cylinder with a volume of 150 cm3 is evaluated as the liquid accumulator for two different system volumes (associated to two different condensers). Results demonstrated that the liquid accumulator provided robust thermal performance as a function of filling ratio for the entire range of heat loads tested. In addition, the present liquid accumulator was more effective for a small volume system, 599 cm3, than for a large volume system, 1169 cm3, in which the relative size of the liquid accumulator increased from 12.8 % to 25% of the total system’s volume.
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Herawan, Lufi. "OFFLINE FILING AND TRANSFER OF ELECTRONIC RECORDS AT ABC AGENCY." In International Conference on Documentation and Information. Pusat Data dan Dokumentasi Ilmiah, 2021. http://dx.doi.org/10.14203/icdi.v4i.105.

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The use of electronic records increases in the industrial revolution 4.0 and the implementation of WFH (Work from Home). Records management needs to be carried out on all media and types of records. Electronic records management needs to be carried out on filing and transferring records to maintain the authenticity, integrity, security, and safety of records. ABC agency already uses the Records Information System (SRIKANDI), but not all types of records can be managed using that information system. The information system cannot manage electronic records of types of photos, videos, and sound recordings. The records must be managed at ABC agency, so it is necessary to determine the filing and transferring the records offline. This research is qualitative research using data collection techniques: observations, interviews, and documents search. Interviews were conducted with three experts in records management, both manual and electronic. The analysis is carried out based on the stages contained in the five regulatory documents. The analysis results show that the filing stages consist of preparation, inspection, index determination, file code determination, registration/input of records information, inserting records into folders, cross-pointing (if any), labelling, and compiling a list of current records. Moreover, the transfer stage consists of preparation, selection of records, arranging semi-current records, creating a list of semi-current records to be moved, and creating a report of records transfer.
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Schaupp, Ludwig Christian, Lemuria Carter, and Jeff Hobbs. "Electronic Tax Filing: The Impact of Reputation and Security on Adoption." In 2010 43rd Hawaii International Conference on System Sciences. IEEE, 2010. http://dx.doi.org/10.1109/hicss.2010.177.

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Shang, Bofeng, Jinyan Hu, Xingjian Yu, Bin Xie, Ruikang Wu, and Xiaobing Luo. "Optimization of Filling Mass Fraction for Composite PCMs Based Thermal Management System." In ASME 2017 International Technical Conference and Exhibition on Packaging and Integration of Electronic and Photonic Microsystems collocated with the ASME 2017 Conference on Information Storage and Processing Systems. American Society of Mechanical Engineers, 2017. http://dx.doi.org/10.1115/ipack2017-74196.

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Phase Change Materials (PCMs) have been widely investigated as a cooling solution due to their significant latent heat capacity. However, the current PCMs generally suffer a low thermal conductivity, thus hindering the application of PCMs. Composite Phase Change Materials (CPCMs) filling with high thermal conductivity materials have been proposed to solve this issue. Nevertheless, the latent heat of the CPCMs decreases with the mass fraction of fillings, thus leading to a lower allowable working time under safe operating temperature. Therefore, an optimal filling mass fraction of CPCMs is in urgent needed to improve the application of CPCMs. In this study, we developed a one-dimensional conduction heat transfer model of CPCMs to predict the optimal filling mass fraction of CPCMs to realize the maximum allowable working time. The filling mass fraction was introduced into the model and the relationship between the thermal conductivity and latent heat was built. We adopted paraffin as the matrix material and Expanded Graphite (EG) as the thermal conductivity enhancer. The allowable working time of the CPCMs as the function of filling mass fraction was obtained. Based on the principle of the maximum allowable working time, the optimal filling mass fraction was calculated. Comparative experiments were also conducted to validate the accuracy of the prediction model. The parameters which affect the maximum allowable working temperature were also investigated, including input heat flux, safe temperature, and height of CPCMs. The results show that a higher heat flux and height requires a larger filling mass fraction, and it’s opposite for the safe temperature.
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Liang, Tao, David M. Cannon, and Larry J. Leifer. "Augmenting a Design Capture and Reuse System Based on Direct Observations of Usage." In ASME 1998 Design Engineering Technical Conferences. American Society of Mechanical Engineers, 1998. http://dx.doi.org/10.1115/detc98/dtm-5674.

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Abstract In this paper, we describe recent experimental results from an ongoing design knowledge capture and reuse project. In the past several years, an increasing amount of the design work in the ME210 design course at Stanford, in which teams work for 30 weeks on industrially-sponsored real-world projects, has been captured in electronic format. This design information consists of design notes, drawings, reports, slide presentations, emails, vendor references, and even, in some cases, summaries of phone conversations, meeting minutes, and the like. The large corpus of captured information from the period of 1994 to 1996 was made available to the teams working on projects during the 1996–1997 academic year. A variety of filing and indexing schemes were used to organize the past data and help the teams sift through it. Because the data was all made available over a web server, we were able to collect information on access to it. We have thus had a chance to learn from studying the usage of a large body of captured design knowledge. Results from our analysis suggest that there were significant under-utilization of design work of others: there was only 8% access to past works, vs. 92% to the current year’s; and, there was only 15% access to design project-specific information, vs. 85% on logistic resources information. Important lessons have guided our efforts to improve the effectiveness of that usage based on what we’ve learned. These lessons include: • Informal design information is more useful to a broader audience when it is contextualized. We have put in place a capture system that makes it possible for students to add context to any information that’s been captured, and also specific reward structure, encouraging engineers to store, contextualize, and reuse captured design information. Preliminary observations suggest that this is worth the investment for a project as a whole. • It is important to accommodate a heterogeneous computing environment, both for capture and reuse; to support multiple methods for finding information; and to provide a uniform, well-behaved way of displaying archived documents. • In explaining our observations of varying levels of success in design capture systems, we have identified some patterns of enquiry and retrieval usage that are analogous to the patterns seen in library usage. Thus we identify library science as a valuable source of knowledge that until now has been under used by the design community.
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Kunin, A. A., I. E. Yesaulenko, M. Zoibelmann, S. N. Pankova, Yu A. Ippolitov, O. I. Oleinik, T. A. Popova, I. V. Koretskaya, B. R. Shumilovitch, and E. E. Podolskaya. "Low intensity lasers, modern tilling materials and bonding systems influence on mineral metabolism of hard dental tissues." In European Conference on Biomedical Optics. Washington, D.C.: Optica Publishing Group, 2001. http://dx.doi.org/10.1364/ecbo.2001.4433_25.

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One of the main reasons of low quality filling is breaking Ca-P balance in hard tissues. Our research was done with the purpose of studying the influence of low intensity lasers, diodic radiation, the newest filling and bonding systems on the processes of mineral metabolism in hard dental tissues while filling a tooth. 250 patients having caries and its complications were examined and treated. Our complex research included: visual and instrumental examination, finding out the level of oral cavity hygiene, acid enamel biopsy, scanning electronic microscopy and X-ray spectrum microanalysis. Filling processes may produce a negative effect on mineral metabolism of hard dental tissues the latter is less pronounced when applying fluoride-containing filling materials with bonding systems. It has also been found that bonding dentin and enamel systems are designed for both a better filling adhesion (i.e. mechanical adhesion) and migration of useful microelements present in them by their sinking into hard dental tissues (i.e. chemical adhesion). Our research showed a positive influence of low intensity laser and diodic beams accompanying the use of modem filling and bonding systems on mineral metabolism of hard dental tissues.
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Sivanantham, S., K. Sarathkumar, Jincy P. Manuel, P. S. Mallick, and J. Raja Paul Perinbam. "CSP-Filling: A New X-Filling Technique to Reduce Capture and Shift Power in Test Applications." In 2012 International Symposium on Electronic System Design (ISED). IEEE, 2012. http://dx.doi.org/10.1109/ised.2012.62.

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Tian, Mingzhen, Tiejun Chang, Jiahua Zhang, Baozhu Luo, Shihua Huang, and Jiaqi Yu. "Thermally Induced Hole-filling Process In Donor-acceptor Electron Transfer System." In Spectral Hole-Burning and Related Spectroscopies: Science and Applications. Washington, D.C.: Optica Publishing Group, 1994. http://dx.doi.org/10.1364/shbs.1994.wd23.

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Photon-gated spectral hole-burning in the organic donor-acceptor electron transfer system has attracted extensively interests because of its application background in frequency-domain optical storage. Several materials have been investigated from the aspects in hole-burning process[1–3], such as photon-gating effect, temperature dependence of hole width and hole-burning efficiency. A few works on hole-filling processes have been done[4], however, the filling mechanisms are not clear now.
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Elkasrawi, Ahmed, Vijay Kumar Keerthivasan, Cathrine Mehus, Moetaz Abdelghany, and Bjørnar Gjedrem. "Implementation of Remote Activated Liner Shoe in UAE Onshore Wells - A Case Study." In International Petroleum Technology Conference. IPTC, 2022. http://dx.doi.org/10.2523/iptc-22656-ms.

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Abstract The liner shoe is a critical component of the lower completion architecture, allowing for auto-filling of the liner and enabling circulation during deployment, followed by closure to provide a closed system. Advancements in completion technologies have resulted in the development of an intelligent electronic liner shoe (ELS) that can be remotely operated without the need for intervention or pumping trigger devices downhole. The electronic liner shoe suited for deployment on 4½-in. liner was developed based on specific requirements from a major operator in the middle east. The electronic liner shoe was qualified per ISO 14998/API 19AC requirements up to 280°F. Additionally, the electronics module incorporated in the tool was vibration and shock tested at temperature. After an extensive qualification test program and thorough pre-job qualification and planning, candidate wells were chosen for the initial deployment of the ELS in Onshore wells. The ELS was first deployed in November 2020 in the Bab field in UAE. This paper highlights the excellent deployment performance using ELS for the onshore field development in UAE. This paper also presents the operational considerations for programming the remote activation mechanism, pre-job risk analysis, technology qualification, and post-job lessons from the first installation, resulting in the ELS’ successful deployment in six additional wells in the onshore fields. The paper also shares the unique benefits the ELS provided the operator towards enhancing operational efficiency, as well as reducing risk and costs associated with running liners.
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Paudel, Sagar Babu, and Gregory J. Michna. "Effect of Inclination Angle on Pulsating Heat Pipe Performance." In ASME 2014 12th International Conference on Nanochannels, Microchannels, and Minichannels collocated with the ASME 2014 4th Joint US-European Fluids Engineering Division Summer Meeting. American Society of Mechanical Engineers, 2014. http://dx.doi.org/10.1115/icnmm2014-22016.

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Micro-electronic devices are creating ever-increasing demands on their thermal management systems due to their decreasing size and increasing power. Pulsating heat pipes (PHPs) are one possible solution for electronics cooling applications. A PHP is a passive, two-phase heat transfer system which has been shown to have the advantages of the ability to accommodate very high heat fluxes and of relatively low cost, due to its wickless construction. In this investigation, a 20-turn PHP was constructed out of 1.6-mm inner diameter copper tubing. The PHP was operated in vertical and horizontal positions with a filling ratio of 77%. PHP pressure variations, indicating PHP operation, were first observed when the power was increased to 16 W for the vertical orientation (90°). For angles orientations, in general more power was required to induce pulsation. For the 60°, 45°, and 30° orientations, the required startup power was similar to that for the vertical case. In the PHP in the horizontal orientation (0°), pulsation did not begin until a heater input of 30 W was applied, and the thermal resistance only decreased slightly upon startup. Under steady-state operation at the highest heat fluxes, the thermal resistance was lowest for the vertical orientation.
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Reports on the topic "Electronic filing systems"

1

Hakizimana, Naphtal, and Fabrizio Santoro,. Technology Evolution and Tax Compliance: Evidence from Rwanda. Institute of Development Studies, May 2024. http://dx.doi.org/10.19088/ictd.2024.038.

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Data on economic transactions is crucial for tax administrations to be able to enforce tax compliance, and technology can be key to obtaining information. In the last decade, African tax administrations have increasingly adopted technological advances such as integrated systems, electronic filing, and electronic billing machines (EBMs). EBMs allow taxpayers to digitise their transactions and transfer billing information automatically to the revenue authority. They have high potential, as they allow firms to lower their administrative and compliance costs, streamline transactions, improve record-keeping, strengthen their administrative capacity and, in the case of small businesses, improve their ability to attract clients and engage in trade thanks to improved accuracy and transparency. Rwanda is one of Africa’s fastest growing and most technology-oriented countries. The government is highly reliant on technology to improve tax revenues. In 2013, the Rwandan Revenue Authority (RRA) introduced EBMs through a machine called EBM1. This used a SIM card, through which VAT-registered taxpayers transmitted sale transaction data to the RRA in real time. Like any technology, there were practical challenges, such as the cost of acquiring and maintaining the machine, limitations in storing information and lack of remote support. As a result, an improved, free, software version called EBM2 was rolled out in 2017 and is still in use. This can digitise and store receipts, capture core business information like inventory and type of items sold, automatically validate buyers’ identity and provide support online. This paper evaluates the impact of the implementation of EBM2 on VAT and income tax compliance. Thanks to a collaboration with the RRA, we looked at around 60,000 EBM users’ monthly/quarterly VAT and annual income tax returns from 2013 to 2020. We focus specifically on two groups: those who had previously used EBM1 and shifted to EBM2 (shifters), and those who only adopted EBM2 (new users). Taking advantage of the fact that EBM2 adoption happened over time, we conduct a difference-difference strategy to estimate the impact of EBM2 on key outcomes for both VAT and income tax, including the discrepancy in reported turnover between the two tax heads. Please note: This is a revised version of RiB99: https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/18228
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Derrick, Fossong, Ashu Mc Moi Ndi, and Fabrizio Santoro. Digital Tax Policy and Tax Revenue Collection in Cameroon. Institute of Development Studies, February 2024. http://dx.doi.org/10.19088/ictd.2024.001.

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Many African countries have made significant progress in digitalising tax administration. Recent research has shown promising evidence around the impact of digital solutions, such as electronic filing, on tax compliance and revenue generation. Very little, however, is known about how digitalisation could strengthen local tax administration, and how subnational government levels could benefit from broader national digitalisation reforms. The case of Cameroon illustrates how local tax administrations can struggle to benefit from technology. The digital tax policy (DTP) was adopted in Cameroon in 2014 and went fully into effect in 2016. The reform introduced an online declaration and payment system, accessible through the web portal of the Directorate General of Taxes (DGT), the national tax administration. The reform also heavily focussed on pre-filling tax returns. With the information it has on taxpayers’ business activities, income and assets, the tax administration automatically issues a pre-filled tax return form. In turn, taxpayers, accessing the pre-filled form online, only have to confirm the information on it if they find it is accurate. If not, they have to amend the form online. Further, the web portal permits taxpayers to make their payments digitally, through a bank or electronically. Summary of African Tax Administration Paper 33.
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Megersa, Kelbesa, Fabrizio Santoro, Adrienne Lees, Marco Carreras, Theonille Mukamana, Naphtal Hakizimana, and Yves Nsengiyumva. Technology and Tax: Adoption and Impacts of E-services in Rwanda. Institute of Development Studies, May 2023. http://dx.doi.org/10.19088/ictd.2023.029.

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Many low-income countries are increasingly digitising their tax services, which can bring a range of benefits, from reducing compliance costs and improving record-keeping, to limiting opportunities for corruption and increasing fairness in the tax system. However, the success of these benefits depends on adequate levels of awareness and adoption of e-services among taxpayers; where these levels are suboptimal, tax e-services may produce only partial benefits. This paper examines the extent of awareness and uptake of tax e-services in Rwanda from a pre-pandemic situation up to two years into the COVID-19 crisis. The country has increasingly digitalised its tax administration, even more so during the pandemic. Electronic filing and payment of taxes have been mandatory since 2015, and two different e-services are available: E-tax, a free web-based platform designed to be used on computers and smartphones, and M-declaration, a feature phone-based application which enables mobile money payments and a simpler process for filing a return. This allows us to run a comparative analysis of the two solutions. We apply a mixed methods approach, using a nationally representative panel survey of 2,000 corporate (CIT) and personal (PIT) income taxpayers, with baseline information collected pre-COVID-19 and four follow-up rounds carried out after the pandemic hit, and focus group discussions (FGDs) with 24 e-services users. Summary of Working Paper 153.
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Mascagni, Giulia, Roel Dom, and Fabrizio Santoro. The VAT in Practice: Equity, Enforcement and Complexity. Institute of Development Studies (IDS), January 2021. http://dx.doi.org/10.19088/ictd.2021.002.

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The value added tax (VAT) is supposed to be a tax on consumption that achieves greater economic efficiency than alternative indirect taxes. It is also meant to facilitate enforcement through the ‘self-enforcing mechanism’ – based on opposed incentives for buyers and sellers, and because of the paper trail it creates. Being a rather sophisticated tax, however, the VAT is complex to administer and costly to comply with, especially in lower-income countries. This paper takes a closer look at how the VAT system functions in practice in Rwanda. Using a mixed-methods approach, which combines qualitative information from focus group discussions with the analysis of administrative and survey data, we document and explain a number of surprising inconsistencies in the filing behaviour of VAT-remitting firms, which lead to suboptimal usage of electronic billing machines, as well as failure to claim legitimate VAT credits. The consequence of these inconsistencies is twofold. It makes it difficult for the Rwanda Revenue Authority to exploit its VAT data to the fullest, and leads to firms, particularly smaller ones, bearing a higher VAT burden than larger ones. There are several explanations for these inconsistencies. They appear to lie in a combination of taxpayer confusion, fear of audit, and constraints in administrative capacity.
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Tabinskyy, Yaroslav. VISUAL CONCEPTS OF PHOTO IN THE MEDIA (ON THE EXAMPLE OF «UKRAINER» AND «REPORTERS»). Ivan Franko National University of Lviv, March 2021. http://dx.doi.org/10.30970/vjo.2021.50.11099.

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The article is devoted to the analysis of the main forms of visualization in the media related to photo. The thematic visual concepts are described in accordance with the content of electronic media, which consider the impact of modern technologies on the development of media space. The researches of the Ukrainian and foreign educational institutions concerning the main features of modern photo is classificate. Modifications and new visual forms in the media are singled out. The main objective of the article is to study the visual concepts of modern photo and identify ideological and thematic priorities in photo projects. To achieve the main objective in the article a certain methodology were used. Due to the historical-theoretical description it was possible to substantiate the study of visual concepts. The conceptual-system method was used to study the subject of media photo projects. The main results of the research are the definition of visual concepts of photo on the example of electronic media and the identification of the main thematic features in the process of visual filling of the media space. Based on the study, we can conclude that today the information field needs quality visual content. For successful creation of visual concepts it is necessary to single out thematic features of modern photo and to carry out classifications on ideological and semantic signs. Given the rapid development of digital technologies, the topic of the scientific article we offer is relevant for scientists, journalists, media researchers, visual journalism experts and photojournalists. Modern space is filled with a large number of pictorial materials, which in most cases form specific images, patterns or stereotypes in the mind of the reader (viewer). Also important is the classification of photo used in journalistic publications. That is why there is a need to explore the content and principles of distribution of ideological priorities of photo in the media. The substantiation of scientists about the important place of photography in the modern media space and the future development of visual technologies, which already use artificial intelligence, is relevant.
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