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1
Bachurin, Dmitry G. "Conventional Legal Regulation of Value-Added Taxation by the Member States of the Gulf Cooperation Counci." Vestnik Tomskogo gosudarstvennogo universiteta, no. 464 (2021): 232–38. http://dx.doi.org/10.17223/15617793/464/26.
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The article discusses the legal aspects of supranational legal regulation of value added taxation in the Persian Gulf countries. The novelty of the research lies in the comparative aspect of the legal study of supranational law on the value-added tax in the Gulf countries, which allows formulating fundamentally new characteristics and interpretations that extend the theoretical and legal views on the legal mechanism of VAT, and analyzing the key provisions of the legal regulation of VAT of the states that are parties to the Common VAT Agreement. The issues of the Agreement for the countries of the Gulf Cooperation Council, as well as acts of national legislation on this tax, were studied. The analysis of the provisions of the Agreement allows concluding that the tax instrument this Agreement regulates can be classified as a type of neutral legal regulation of value-added taxation. Its peculiarity is that the country for one reason or another introduces VAT into the national tax system with minimal tax rates and continues to keep it at a low level that does not have a restraining effect on the development of its own industry. This is the reference point for the Common VAT Agreement for the countries of the Gulf Cooperation Council. The research shows that the supranational legislation of the Persian Gulf countries covers the most complex and fundamentally significant issues of legal regulation of value-added taxation, which developed taking into account the accumulated world experience in the administration of this tax. Conclusions have been obtained that the main direction of the adopted supranational legislation is the creation of a unified legal framework for the development of a coordinated legal regulation of VAT in each of the six Arab states of the Persian Gulf. The definitions of concepts that are crucial for VAT regulation are given, among which the following can be distinguished: reverse VAT accrual, input tax, deductible tax, net tax, mandatory registration threshold, voluntary registration threshold, and tax group. In the final part of the work, it is concluded that the second regional system of legal regulation of value-added taxation after the European one is being created, which begins its development on the basis of supranational legislation. Within its framework, the states that are parties to the Agreement shall organize administrative cooperation in the following areas: (1) exchange of information necessary for determining tax accuracy; (2) coordination of synchronized audit procedures and participation in audits; (3) assistance in tax collection and adoption of necessary procedures related to VAT collection.
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Garkushenko, Оksana, and Olha Kuvaldina. "Problems and the future of corporate income tax and VAT in the conditions of digitalization." Economy of Industry 3, no. 95 (2021): 52–69. http://dx.doi.org/10.15407/econindustry2021.03.052.
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Globalization and digitalization lead to significant changes in society and economy, including the field of taxation. Moreover, the efforts of governments of many countries are aimed at implementing measures to combat profit shifting and ensure that budget revenues from corporate income tax and VAT are received in the proper amount. The article analyses main problems of corporate income tax and VAT, possible ways to solve them in near and distant perspectives. With regard to respective taxes, the main aspects of combating tax base erosion and tax evasion with the use of new digital methods, and the state of BEPS steps implementation in this part are analysed. Given that the corporate income tax in modern conditions has a number of disadvantages, it is likely that in the future it will be replaced by an alternative – a tax on withdrawn capital or a tax on cash flows at destination. VAT, in turn, is a neutral tax that is easy to algorithmize and administer. Therefore, it can also displace corporate income tax from the tax systems of countries. At the same time, there are a number of problems with VAT: cases of fraud, non-taxation or double taxation of transactions in international trade. It has been found that in the short run (up to 5 years) it is important for national governments to increase efforts to implement BEPS plan and to strengthen information exchange and international cooperation to counteract base erosion and profit shifting. To simplify VAT administration and improve the interaction between taxpayers and tax authorities within the same country, as well as in international trade, it is feasible to use the e-invoicing practice more widely. In distant perspective, it is possible to use blockchain technology. Taking into account global trends, the article provides recommendations for improving VAT and corporate income tax in the context of globalization and digitalization (in particular – further implementation of BEPS measures in all countries of the world, mandatory registration as VAT payers in jurisdictions, where sells of goods and services to end users take place, strengthening international coordination and cooperation in the field of taxation), as well as general recommendations that should contribute to digitalization and economic development of Ukraine in the near and distant future.
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Yezhov, V. S., N. E. Semicheva, D. N. Tyutyunov, A. P. Burtsev, N. S. Perepelitsa, and A. P. Burtsev. "Mathematical Model for Automated Heat Flow Control of an EnergyEfficient Ventilation System." Proceedings of the Southwest State University 25, no. 1 (2021): 38–52. http://dx.doi.org/10.21869/2223-1560-2021-25-1-38-52.
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Purpose of research. In modern ventilation and air conditioning systems (VAC), one of the main components is an automatic control system (ACS) which performs various functions and also provides highly efficient operation in the range from shutdown functions to centralized regulation and control of climate parameters (temperature, humidity, monitoring concentrations of harmful substances, air speed). The goal is to study a mathematical model of heat flow control of a supply and exhaust ventilation system with a builtin integrated recuperative heat exchanger for the purpose of utilization of low-temperature heat of ventilation gases and emissions with the associated production of thermoelectricity.Methods. To achieve these goals, we used methods of mathematical simulation and computational model development. The automatic control of VAC is based on the principle of feedback – regulation of processes by obtaining information from external sensors based on mathematical simulation of physical processes occurring in the building or structure serviced.Results. An experimental supply and exhaust system with a plate heat exchanger-recuperator operates in a quasi-steady heat transfer mode. Exhaust air removed from the room is used as a heating medium. At the same time, the system is controlled using an independent scheme of connection to the heat supply system. The air heated in the room is considered as an incompressible gas, the heat exchange between the heating and heated heat transfer media is a steadystate process, the turbulence of the heating and heated flow of heat transfer media is isotropic. The result of the study is a mathematical model of heat flow control in the supply and exhaust ventilation system with a builtin integrated heat exchanger-recuperator. The optimal values of the heat energy consumed and the parameters of the ventilation system operation are obtained.Conclusion. A mathematical model of heat flow control in a supply and exhaust ventilation system with a builtin integrated heat exchanger-recuperator is proposed and investigated. The optimal values of the consumed heat energy and the parameters of the ventilation system operation are obtained.
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Sheefeni, Johannes PS. "Monetary Policy Transmission Mechanism in Namibia: A Bayesian VAR Approach." Journal of Economics and Behavioral Studies 9, no. 5 (2017): 169–84. http://dx.doi.org/10.22610/jebs.v9i5.1921.
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This study analyzed the interest rate channel, credit channel, exchange rate channel and asset price channel for monetary policy transmission mechanism in Namibia. The idea behind this study is to have a comprehensive study that covers a variety of channels for monetary policy transmission mechanism. The study utilized a Bayesian vector autoregression (BVAR) technique on quarterly time-series data covering the period 2000:Q1 to 2016:Q4. In particular, the validity of the data used is checked and verified by using two sets of prior distributions suggested by Sims and Zha as well as prior distribution of Koop and Korobilis. The variables used in this study are real output (Yt), real effective exchange rate (Et), inflation rate (P t), repo rate (Rt), housing price index (Ht) and credit extended to private sector (Lt). The findings revealed that interest rate and credit channels remain important in the transmission mechanism to this day. Notably the exchange rate and asset price channels are also slowly gaining prominence in monetary policy transmission mechanism. Therefore, the study provides useful information to the monetary authorities regarding the process of transmission mechanisms. This is quite important especially that the Central Bank (Bank of Namibia) is very serious about financial stability within the financial system, given the fragility of the financial systems in the world due to financial crisis.
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Spanò, Antonia, Filiberto Chiabrando, Livio Dezzani, and Antonio Prencipe. "Digital Segusio: from models generation to urban reconstruction." Virtual Archaeology Review 7, no. 15 (2016): 87. http://dx.doi.org/10.4995/var.2016.5874.
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<p>The reconstructive study of the urban arrangement of Susa in the 4th century arose from the intention to exploit some resources derived from local studies, and survey activities, fulfilled by innovative methods from which the modelling of architectural heritage (AH) and virtual reconstructions are derived. The digital Segusio presented in this paper is the result of intensive discussion and exchange of data and information during the urban landscape documentation activities, and due to the technology of virtual model generation, making it possible to recreate the charm of an ancient landscape. The land survey has been accomplished using aerial and terrestrial acquisition systems, mainly through digital photogrammetry from UAV (Unmanned Aerial Vehicle) and terrestrial laser scanning. Results obtained from both the methods have been integrated into the medium scale geographical data from the regional map repository, and some processing and visualization supported by GIS (Geographical Information System) has been achieved. Subsequently, with the help of accurate and detailed DEM (Digital Elevation Model) and other architectural scale models related to the ancient heritage, this ancient landscape was modelled. The integration of the history of this city with digital and multimedia resources will be offered to the public in the city museum housed in the restored castle of Maria Adelaide (Savoy dynasty, 11th century), which stands in the place where the acropolis of the city of Susa lay in ancient times.</p>
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Borrero L., Ricardo, Patricia Schwindingera, Ana Castelli, et al. "Seeking a common ground for the Nautical Archaeology Digital Library (NADL). Reflections on science, method, theory and templates." Virtual Archaeology Review 12, no. 24 (2021): 11. http://dx.doi.org/10.4995/var.2021.14331.
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<p class="VARKeywords">Data sharing is a fundamental process for the advancement of both natural and social sciences. Starting from the idea that computers and the internet have drastically changed the world in the last decades, this paper advocates for the creation of a space where archaeologists from around the world can share information about maritime history and exchange data with colleagues. Following the principles of open access, we argue that raw data publication is necessary and significant for the development and democratization of the discipline. This study explains the fundamental aspects of the Nautical Archaeology Digital Library (NADL) and its efforts to standardize information collection for shipwrecks and related sites, so that scholars can create a community to disseminate both raw data and complete information in the field of maritime archaeology. To achieve this, our purpose is to facilitate the development of common-ground methodology and terminology that promotes an intelligible dialogue within the global community of nautical archaeologists. This paper addresses some considerations on terminology and systematization in scientific disciplines and discusses the theoretical and methodological issues linked to the process of making a template for recording shipwrecks. Furthermore, this article analyses some of the problems related to the standardization of description processes and the necessity to create a flexible system that accounts for data diversity. The third section discusses how science is greatly enhanced by publishing information in open access platforms.</p><p>Highlights:</p><p>• Standardization of data allows robust comparative and inter-subjective analysis of coastal and maritime projects, shipwrecks and nautical technology.<br />• Research is strongly benefited by sharing information underlying publications and raw data generated within a project in open source platforms.<br />• Digital databases such as NADL enhance cooperative research, as well as teaching and outreach strategies.</p>
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Ryl’skaya, M. A., A. Yu Kozhankov, and O. G. Bobrova. "CUSTOMS PAYMENTS: TRENDS IN THE DEVELOPMENT OF CUSTOMS ADMINISTRATION IN RUSSIA IN THE FRAMEWORK OF THE EURASIAN CUSTOMS UNION (EACU)." Finance: Theory and Practice 22, no. 4 (2018): 88–103. http://dx.doi.org/10.26794/2587-5671-2018-22-4-88-103.
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The authors put forward and consistently proved the hypothesis that changes in the structure of international trade (the development of electronic commerce, the active implementation of electronic cross-border payments), its legal regulation (the WTO Agreement on Trade Facilitation and the Framework Agreement on Paperless Cross-Border Trade, the entry into force of the Customs Code of the Eurasian Customs union) determine the need for changes in the paradigm of control and supervision activities in the sphere of charging, paying and collecting customs payments. We concluded that the tools introduced by the Federal Customs Service and the Federal Tax Service (electronic tracking of goods, electronic information exchange between tax and customs authorities, integrated information resource on international trade operators) are effective. The authors also present the results of the analysis of the economic effect of changes in the legal regulation of the accrual, payment, collection of customs payments, expressed in the growth of additional accrued and additional collected payments. Based on the analysis of the system of customs and tariff regulation, of the dynamics of the rates of the unified Customs Tariff of the EEu, and of the law enforcement practices, the authors formulated areas of risk that include the lack of uniform application of customs legislation and the strong influence of WTO law. The research carried out by the authors made it possible to forecast directions for improving the legal regulation and administration of the charging, paying and collecting customs payments. It includes: improving the unified mechanism of customs and tax administration, as well as foreign currency control based on the creation and application of integrated information technologies; implementation of international standards developed under the World Customs Organization; the existence of prerequisites for the possibility of payment of import customs duties and taxes after the release of goods for conscientious operators; redistribution of functions of customs and tax authorities (leaving control over the payment of import customs duty in the competence of customs authorities, with the possible transfer of control over the payment of indirect taxes (VAT and excise) payable in respect of imported goods).
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Malinverni, Eva Savina, Roberto Pierdicca, Francesco Di Stefano, Roberto Gabrielli, and Alessandra Albiero. "Virtual museum enriched by GIS data to share science and culture. Church of Saint Stephen in Umm Ar-Rasas (Jordan)." Virtual Archaeology Review 10, no. 21 (2019): 31. http://dx.doi.org/10.4995/var.2019.11919.
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<p>Umm ar-Rasas is a Jordan archaeological site, located 30 km southeast of the city of Madaba, in the northern part of Wadi Mujib. It preserves findings dating back the period from the end of 3rd to the 9th century AD and, since 2004, it belongs to the world heritage list of UNESCO. In 2015 a multidisciplinary work was undertaken over the archaeological site, mainly focusing on the Church of Saint Stephen, with the main purpose of enhancing the knowledge and documenting the conservation state of the polychrome mosaic floor, which covers the entire surface of the hall and presbytery. A huge amount of data has been collected, coming from archaeological and historical investigations, geophysics and geodetic inspections and geomatics surveying, which produced also a true orthophoto of the mosaic floor. Data has been organized in a geo-database, facilitating the exchange of information between different actors. Moreover, the management of data within a dedicated Geographic Information System (GIS), has allowed in-depth analysis for understanding the evolution of the iconographic repertoire that, over the centuries, has undergone several disfigurements due to the iconoclastic age. The knowledge of the mosaic has also been vital for the implementation of multimedia applications and for the creation of virtual experiences, in which the information can be conveyed and visualized directly on the virtual reconstruction of the whole archaeological site. The innovation of the proposed work, is therefore in the management of a data flow that can be exploited by different actors through different platforms: experts, thanks to the use of GIS, and visitors with the use of multimedia applications (such as Augmented Reality (AR) or highresolution web visualization) for dissemination purposes, in order to preserve this priceless mankind heritage.</p><p>Highlights:</p><ul><li><p>Definition of a complete pipeline ranging from data acquisition to visualization in multi-channel multimedia applications.</p></li><li><p>Management of heterogeneous data in Geographic Information Systems (GIS) and their exploitation in Augmented and Virtual Reality (AR/VR).</p></li><li><p>GIS applied to the archaeological domain for expert and non-expert users.</p></li></ul>
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Tudor, Cristiana. "Investors’ Trading Activity and Information Asymmetry: Evidence from the Romanian Stock Market." Risks 9, no. 8 (2021): 149. http://dx.doi.org/10.3390/risks9080149.
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This paper examines the problem of information asymmetry between foreign, local, institutional and individual investors on the Bucharest Stock Exchange (BVB) for the period 2004–2011. Using monthly returns for individual companies listed on BVB, stock market indices during the seven years period, as well as aggregate data on foreign and domestic investors (both institutional and individual) sales and purchases on the Romanian stock market, this research intends to provide an answer to the following question: Are foreign investors better informed than the domestic ones and continually achieve higher rates of return on the Romanian stock market? We compare the information advantage of the different investors’ categories by separating the stock in our data sample into two categories, namely blue-chips stocks (mostly stocks that are part of the BET index, and also containing one international stock, Erste Bank), and “regular” stocks. Subsequently, we study the explanatory power for stock returns of potential impact factors, which reflect the monthly net position of four groups of investors on the Romanian Stock market (Purchases-Sales) by employing multivariate regression models and a five variable VAR system. Ultimately, we are interested in whether investors in one particular category are consistently net buyers just before stock returns increase and are net sellers before stock returns decrease, thus suggesting they have an information advantage as compared to the domestic ones. Our aim is to provide robust empirical evidence on the nature of investors’ information asymmetry by utilising a unique data set and directly assessing relevant inter-relationships.
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Madzivanyika, Ezera. "A diagnosis of the deficiencies in the Zimbabwean value added tax system." Public and Municipal Finance 6, no. 2 (2017): 16–26. http://dx.doi.org/10.21511/pmf.06(2).2017.02.
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The paper analyzes the Zimbabwean VAT system. The main objective was to establish and evaluate the gaps within the Zimbabwean VAT system, with the view of closing them so that the Zimbabwean VAT is attuned to the dictates of the best practice VAT. A review of literature was used and the main sources of information were the Zimbabwe Revenue Authority, the South African Revenue Services, literature from various journal articles and books and various reports and legislative instruments. The key finding of the study was that the Zimbabwean VAT system falls short of both the South African and best practice VATs. The main reasons for the gap are; a narrow VAT base fuelled by rampant VAT zero-rates and exemptions; it defies the destination principle; it does not conform to the principle of tax neutrality and tax simplicity; and it has high costs of collection and compliance. The study recommends that the Zimbabwean VAT system should be aligned to the best practice VAT through streamlining VAT privileges and correctly implementing the destination principle. Adequate funding should be allocated to the Zimbabwe Revenue Authority in order to embrace the Information Communication Technology (ICT) drive to reduce costs of compliance and collection.
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Schultis, Daniel-Leon, and Albana Ilo. "Behaviour of Distribution Grids with the Highest PV Share Using the Volt/Var Control Chain Strategy." Energies 12, no. 20 (2019): 3865. http://dx.doi.org/10.3390/en12203865.
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The large-scale integration of rooftop PVs stalls due to the voltage limit violations they provoke, the uncontrolled reactive power flow in the superordinate grids and the information and communications technology (ICT) related challenges that arise in solving the voltage limit violation problem. This paper attempts to solve these issues using the LINK-based holistic architecture, which takes into account the behaviour of the entire power system, including customer plants. It focuses on the analysis of the behaviour of distribution grids with the highest PV share, leading to the determination of the structure of the Volt/var control chain. The voltage limit violations in low voltage grid and the ICT challenge are solved by using concentrated reactive devices at the end of low voltage feeders. Q-Autarkic customer plants relieve grids from the load-related reactive power. The optimal arrangement of the compensation devices is determined by a series of simulations. They are conducted in a common model of medium and low voltage grids. Results show that the best performance is achieved by placing compensation devices at the secondary side of the supplying transformer. The Volt/var control chain consists of two Volt/var secondary controls; one at medium voltage level (which also controls the TSO-DSO reactive power exchange), the other at the customer plant level.
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Madzharova, Boryana. "Traceable Payments and VAT Design: Effects on VAT Performance." CESifo Economic Studies 66, no. 3 (2020): 221–47. http://dx.doi.org/10.1093/cesifo/ifaa003.
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Abstract This article studies the role of cashless payments in third-party reporting for the purposes of value-added tax (VAT) compliance management. In economies with well-developed financial institutions, the traceability of digital payments could serve as a deterrent to sales suppression even in the absence of explicit policies utilizing electronic payments for tax enforcement. Using country-level data for the European Union, this article shows that a 1% increase in the value of payments made with cards to gross domestic product (GDP) improves VAT performance by 0.05–0.09%. This effect is found to be strongest in economies characterized by low level of trust in public institutions, and does not vary with the extent of third-party reported information used by tax administrations, or the presence of a large-scale VAT invoice matching system. The result is robust to a rich number of characteristics controlling for various aspects of VAT’s design.
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VAN ROOY, DIRK. "A CONNECTIONIST ABM OF SOCIAL CATEGORIZATION PROCESSES." Advances in Complex Systems 15, no. 06 (2012): 1250077. http://dx.doi.org/10.1142/s0219525912500774.
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This paper introduces a connectionist Agent-Based Model (cABM) that incorporates detailed, micro-level understanding of social influence processes derived from laboratory studies and that aims to contextualize these processes in such a way that it becomes possible to model multidirectional, dynamic influences in extended social networks. At the micro-level, agent processes are simulated by recurrent auto-associative networks, an architecture that has a proven ability to simulate a variety of individual psychological and memory processes [D. Van Rooy, F. Van Overwalle, T. Vanhoomissen, C. Labiouse and R. French, Psychol. Rev. 110, 536 (2003)]. At the macro-level, these individual networks are combined into a "community of networks" so that they can exchange their individual information with each other by transmitting information on the same concepts from one net to another. This essentially creates a network structure that reflects a social system in which (a collection of) nodes represent individual agents and the links between agents the mutual social influences that connect them [B. Hazlehurst, and E. Hutchins, Lang. Cogn. Process. 13, 373 (1998)]. The network structure itself is dynamic and shaped by the interactions between the individual agents through simple processes of social adaptation. Through simulations, the cABM generates a number of novel predictions that broadly address three main issues: (1) the consequences of the interaction between multiple sources and targets of social influence (2) the dynamic development of social influence over time and (3) collective and individual opinion trajectories over time. Some of the predictions regarding individual level processes have been tested and confirmed in laboratory experiments. In a extensive research program, data is currently being collected from real groups that will allow validating the predictions of cABM regarding aggregate outcomes.
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Vest, Joshua R., and Kosali Simon. "Hospitals’ adoption of intra-system information exchange is negatively associated with inter-system information exchange." Journal of the American Medical Informatics Association 25, no. 9 (2018): 1189–96. http://dx.doi.org/10.1093/jamia/ocy058.
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Abstract Introduction U.S. policy on interoperable HIT has focused on increasing inter-system (ie, between different organizations) health information exchange. However, interoperable HIT also supports the movement of information within the same organization (ie, intra-system exchange). Methods We examined the relationship between hospitals’ intra- and inter-system information exchange capabilities among health system hospitals included in the 2010-2014 American Hospital Association’s Annual Health Information Technology Survey. We described the factors associated with hospitals that adopted more intra-system than inter-system exchange capability, and explored the extent of new capability adoption among hospitals that reported neither intra- or inter-system information capabilities at baseline. Results The prevalence of exchange increased over time, but the adoption of inter-system information exchange was slower; when hospitals adopt information exchange, adoption of intra-system exchange was more common. On average during our study period, hospitals could share 4.6 types of information by intra-system exchange, but only 2.7 types of information by inter-system exchange. Controlling for other factors, hospitals exchanged more types of information in an intra-system manner than inter-system when the number of different inpatient EHR vendors in use in health system is larger. Conclusion Consistent with the U.S. goals for more widely accessible patient information, hospitals’ ability to share information has increased over time. However, hospitals are prioritizing within-organizational information exchange over exchange between different organizations. If increasing inter-system exchanges is a desired goal, current market incentives and government policies may be insufficient to overcome hospitals’ motivations for pursuing an intra-system-information-exchange-first strategy.
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Miller, Amalia R., and Catherine Tucker. "Health information exchange, system size and information silos." Journal of Health Economics 33 (January 2014): 28–42. http://dx.doi.org/10.1016/j.jhealeco.2013.10.004.
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Kireenko, Anna P., and Svetlana K. Sodnomova. "THE VALUE ADDED TAX TRANSFORMATION AND MODERN PRACTICES OF IMPROVING ITS COLLECTION." Tyumen State University Herald. Social, Economic, and Law Research 6, no. 3 (2020): 273–94. http://dx.doi.org/10.21684/2411-7897-2020-6-3-273-294.
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This article deals with the history and current practice of handling the value added tax (VAT). The authors have analyzed the main advantages and disadvantages of VAT: the prevailing negative impact on the cash flows of VAT payers; the complexity of the tax, which increases the costs of its collection from the state and from taxpayers; the low ratio of actual VAT income to potential; the inability to prevent certain types of tax fraud. The authors explain their thesis that the prospects for the VAT development are connected, firstly, with overcoming the inherent tax deficiencies, and secondly, with the transformation of tax under the influence of the external environment. This article studies the directions of tax transformation and the objective prerequisites for applying a single standard tax rate to a wide tax base. The data on the structural transformation of the economy in developed countries and Russia and its impact on VAT are analyzed. Particular attention is paid to the alternative tax collection practices: reverse payment mechanism, split-payment mechanisms, and single window method. The experience of using tax lotteries as a method of increasing the collection of value added tax is analyzed in detail. The considered mechanisms for collecting VAT effectively reduce tax evasion arising from the overestimation of VAT deductions, but can not deal with the concealment of income. All the new methods are associated with an increase in the costs of tax administration and approval, require an increase in reporting for taxpayers, introduce new responsibilities for the exchange of data with tax authorities, including the transfer of accounting data and invoice information (including in real time). The reverse payment mechanism and the split payment method, change the nature of VAT collection, canceling fractional payments, which are usually considered as the main advantage of VAT.
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Sharma, Devilal. "An Experience Of Executing Value Added Tax (Vat) In Pokhara." Janapriya Journal of Interdisciplinary Studies 3 (July 31, 2017): 34–46. http://dx.doi.org/10.3126/jjis.v3i0.17895.
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Indirect taxes have a dominant role in the whole tax structure of developing countries like Nepal. VAT has been in operation for the last Eighteen years; still it is facing a number of challenges owing to poor administration, lack of good faith and honesty, rampant corruption, political instability, the problems of non-issuance of bill, narrow coverage, etc. For the improvement in effective VAT implementation, various areas including proper billing system, efficient tax administration, intensive billing enforcement, wide coverage, computerization, etc. VAT registrants are involving in VAT fraud. In this situation IRD has the various challenges to control the VAT evasion and implement the policy in effective and efficient way. The study is focused on the effectiveness of the VAT implementation of VAT collection policy in real field. Hence, its main objective is to analyze the effectiveness of the VAT implementation. For efficient implementation VAT officials have to perform effectively. The IRO Pokhara is working hard to collect more and more VAT so far as possible from its working area. Many taxpayer educations program in different places and compulsorily registration campaign to VAT program have been organized by IRO, Pokhara. The effectiveness of IRO, Pokhara and its officials seemed as satisfactory. With regard to fairness, friendliness with VAT registrants and overall effectiveness is at satisfactory level. Most of registrants are satisfied with the administrative mechanism of VAT in Nepal as well as with the availability of VAT document and information and its clarity. But in case of getting VAT refund in cash VAT registrant are not satisfied. Except in case of VAT refund in cash most satisfaction level of VAT registrants toward present VAT collection policy and practice seems to be at a satisfactory level. The market monitoring and investigation is the main tool that IRO, Pokhara is applying to control the VAT evasion. Similarly taxpayer education, current year audit and tax audit, billing enforcement, and e-base tax system are the other the major tools and techniques obtained by IRD to control the VAT evasion. Janapriya Journal of Interdisciplinary Studies, Vol. III (December 2014), page: 34-46
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Todri, Ardita, and Francesco Roberto Scalera. "A Delta Normal Approach for Modelling Risk Forecasting of Currency Portfolio." International Journal of Agricultural and Environmental Information Systems 11, no. 4 (2020): 55–68. http://dx.doi.org/10.4018/ijaeis.2020100104.
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This research explores the benefits of a proactive model developed through delta normal approach implementation for the forecasting of currency portfolio volatility. The latter becomes a necessity for the Albanian agro exporters as they act in an international trading environment and face the de-Euroization process effects in domestic market. The forecasting of value at risk (VaR) at 99% confidence level is obtained through the implementation of a moving window containing 251 daily currency exchange rates logarithmic returns calculated by the exponentially weighted moving average method (EWMA). A decay factor of 0.94 is used in the simulated currency portfolios database (composed from six different currency positions) pertaining to 30 agro exporters in reference of 2018 year data. The analysis of incremental VaR decomposed in risk per currency unit and VaR contribution concludes that the implementation of this mechanism offers hedge opportunities and enables the agro exporters to undertake even speculative interventions.
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Żabka, Adam, and Beata Hoza. "IT Tools Used to Reduce the VAT Loophole– JPK_VAT, STIR, Split Payment Mechanism." ASEJ Scientific Journal of Bielsko-Biala School of Finance and Law 22, no. 3 (2018): 26–30. http://dx.doi.org/10.5604/01.3001.0012.7775.
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Tax leakage is a challenge for fiscal organs in many countries which make use of the Value Added Tax (VAT) in their tax system. It is a widespread phenomenon also in Poland. In order to reduce the so called tax loopholes or gaps it is necessary to implement changes in the legal system which will allow to conduct data analysis through information technologies using control algorithms. When it comes to Poland, such analyses can be conducted thanks to the following tools: VAT Standard Audit File for Tax (SAF-T) – in Poland referred to as JPK_VAT file, STIR - the teleinformation system of KIR – the key entity of the Polish payment infrastructure, and the VAT split payment mechanism. The aim of the paper is to present the estimated value of the VAT loophole in Poland and other EU member states in the period 2015–2016, and to point to steps which aim at reducing the size of the gap through application of IT tools.
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Gwardzińska, Żaneta. "PRAXIS OF APPLYING VAT PRE-COEFFICIENT BY PUBLIC MUSEUMS." Muzealnictwo 60 (August 22, 2019): 207–17. http://dx.doi.org/10.5604/01.3001.0013.3656.
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The issues discussed in the present paper focus on the impact of applying the VAT pre-coefficient on the financial situation of state museums or museums co-organised by the Minister of Culture and National Heritage. Economic and legal analysis of the information acquired from public museums through access to public information is presented; the analysis covered the correlation of annual museums’ revenues from taxed sales, annual museums’ revenues, specified-user subsidy allocated by their organizer, and the system of due VAT calculation.
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Adhikari, Krishna Gopal. "A Share of VAT on GDP in Nepal After 2010 A.D." Dristikon: A Multidisciplinary Journal 9, no. 1 (2019): 53–62. http://dx.doi.org/10.3126/dristikon.v9i1.31156.
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This research paper examines the share of VAT on GDP in Nepal After 2010 A.D. Value Added Tax (VAT) is the most recent innovation in the field of taxation. Actually, VAT is considered one of the most important tax revenue of the second half of the twentieth century. It is a scientific tax system, which was first introduced in 1954 in France. VAT is a family member of indirect tax. Economic development has been one of the most popular slogans in almost all the developing countries all over the world. The main concern of study is to analyze the share of VAT on the gross domestic product in Nepal. This article based up secondary source of information collects from economic survey, books, article, journals and research paper. This paper employs descriptive research design. This study shows that the share of VAT is increasing every year since 2010 A.D. It plays the important role for economic development in Nepal. This article is very useful to the researchers, government and policy makers who want to know the contribution of VAT on GDP in Nepal. VAT is a broad based tax as it also covers the value added to each commodity by a firm during all stages of production and distribution.
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Uekusa, T., and K. Kubota. "Magnetic information exchange system design specific to photofinishing system." IEEE Transactions on Magnetics 33, no. 5 (1997): 2665–70. http://dx.doi.org/10.1109/20.617439.
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Hangáčová, Natália, and Tomáš Strémy. "Value Added Tax and Carousel Fraud Schemes in the European Union and the Slovak Republic." European Journal of Crime, Criminal Law and Criminal Justice 26, no. 2 (2018): 132–59. http://dx.doi.org/10.1163/15718174-02602005.
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The aim of this contribution is to elaborate on the institute of VAT frauds, with emphasis on Carousel frauds. This document provides compact information concerning VAT fraud schemes within the European Union, problems within the EU VAT system, which was put into force in 1993 and strategises how to tackle VAT frauds as well as de lege ferenda proposals, especially in a view of the European Commission’s proposed solution on the EU’s common system of VAT. This article focuses on details of functioning of the EU VAT system, it explains relevant sections of the Slovak Penal Code Act pointing out legal issues in practise including examples of criminal conducts falling within the definitions of relevant sections of the Slovak Penal Code Act. This article demonstrates patterns of how carousel frauds are committed, how they evolved as a consequence of globalisation, economic changes, elimination of internal borders and electronic services. Authors chose the very actual topic of carousel frauds in order to reveal the commission of VAT evasions, focus on existing problems and to emphasise the need for improvement of the European Union legislation in the field of VAT frauds. The contribution aims at proposing the solution for minimising the VAT gap. The article utilises a descriptive approach to explain into detail functioning of the carousel frauds due to the fact that patterns used are complicated using a lot of companies to coved fraudulent transactions. Many times legal businesses are used to confuse law enforcement agencies as well as tax authorities of Member States when investigating commitment of VAT frauds e.g. Missing trader intra-Community fraud. In practise even courts have problems to determine which criminal offence of the Slovak Penal Code Act was committed. The article also provides in its Annex I the citations of the Slovak Penal Code Act which is beneficial to experts from Member States of the European Union to compare their jurisdiction to laws applicable in the Slovak Republic to bring the legislations closer or to subject the Slovak legislation to criticism.
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Hong, Dong Wan, Jee Hee Yoon, and Sook Namkung. "Hospital Information Exchange System Using XML Document." Journal of Korean Society of Medical Informatics 7, no. 2 (2001): 1. http://dx.doi.org/10.4258/jksmi.2001.7.2.1.
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Miladinovic, Radojko. "Development of the stock exchange information system." Yugoslav Journal of Operations Research 16, no. 2 (2006): 265–84. http://dx.doi.org/10.2298/yjor0602265m.
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The stock exchange represents the key institution for the development of capital market of any country. Thus the information system of every stock exchange must satisfy very strict international standards. The development of these systems is particularly difficult in countries in transition, due to intense economic and legal changes, lack of technical and financial resources, lack of experience and knowledge in the area of the capital market business, etc. Therefore the special software project management methodology for their realization must be clearly defined. In the development process of the Belgrade Stock Exchange (BSE) information system a new software project management methodology for its realization has been defined, the application of which is illustrated through a series of different development stages of the Belgrade Stock Exchange information system. In order to make all the problems more comprehensive, only the continuous trading method is described, being the most frequently used trading method in the world.
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Sabennikova, Irina V. "Electronic Documents in Archives’ Information Exchange System." Herald of an archivist, no. 2 (2021): 520–31. http://dx.doi.org/10.28995/2073-0101-2021-2-520-531.
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The functioning of various types of documents in the information space is determined by new technologies: social networks, blogs, forums, Internet exhibitions, electronic periodicals and non-periodical editions; they directly affect the formation of ethical, political, socio-cultural perceptions of modern users. There is a tendency to diversify these technologies as applicable to various types of electronic documents and for purposes of their use. Nowadays, the archives face a number of important tasks concerning study, analysis, admission for storage, and further use of documents. Among the issues requiring consideration and clarification in relation to electronic documents there is definition of the original, distinction between the original and electronic copy, the original and falsified document, definition of its material carrier, broadcasting of information, as well as some legal issues, primarily, questions of ownership, copyright, etc. The accumulation of information in the virtual sphere proceeds in various forms: there are photographs, videos from digital cameras, all kinds of electronic documents; it necessitates a clarification of some provisions concerning acquisition, storage, and usage of the documents and the information they contain. The article uses a research metaphor of “digital cultural layer” to express the changes in the archival sphere, where there emerges a new layer (complex) of electronic documents that has been created and is functioning in the virtual sphere. Electronic digital document doesn’t fit the usual paradigm, according to which a document always has a visualized material medium. The notion of the “original” becomes a subject for clarification. Acceptance of electronic documents for storage leads to adjustment of such traditional notions as “storage item” and “record-keeping item.” Identification of electronic document also requires clarification, since it does not lend itself to “identification” in the usual sense and we can only speak of conditional identification. The issues of acquisition, storage, and usage of electronic documents are considered in the article on the example of personal collections. As a significant part of citizens participate in various forms of social activity on the Internet (blogs, forums, electronic correspondence, etc.), thus expanding the social base of creators and holders of personal information, the near future will see a replenishment of personal provenance collections by electronic documents of personal origin.
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KIROVA, E. A. "TRANSFORMATION OF THE VALUE ADDED TAX ADMINISTRATION IN THE CONTEXT OF DIGITAL REALTY." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 1, no. 1 (2021): 86–93. http://dx.doi.org/10.36871/ek.up.p.r.2021.01.01.014.
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The article deals with the problems of transformation of the administration of value added tax (VAT)in the digital reality. The analysis of tax revenues to the budget is carried out and the role of this tax as a budget-forming one is shown. The article describes the schemes of VAT minimization with the use of "disputed" counterparties, increasing the real cost of products. The methods of the system approach, analysis and synthesis, as well as abstraction and generalization are used. Conclusions are drawn about the possibility of tax authorities by using modern information technologies and automated systems to effectively identify schemes for avoiding VAT taxation.
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SYNYUTKA, Nataliya, and Kateryna KRYSOVATA. "FISCAL DYSFUNCTION OF VAT ELECTRONIC INVOICING IN UKRAINE." WORLD OF FINANCE, no. 4(61) (2019): 23–36. http://dx.doi.org/10.35774/sf2019.04.023.
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Introduction. During 2014–2017 VAT electronic invoicing was adopted in Ukraine, which allows for the automatic exchange of tax data between taxpayers and tax authorities. It was estimated the positive impact of e-invoicing reform on gross sales and purchases, tax liabilities across all firms, tax compliance etc. Purpose. The purpose of the article is to study the impact of VAT e-invoicing on a fiscal efficiency of the tax. Methodological approaches to understand the essence and nature of the taxation of spending under the conditions of an innovative digital trend in society can be used to implement a fair fiscal policy in Ukraine. Methods. The author used scientific methods such as abstraction, deduction, comparison, analysis, systematization and others. It was used statistical data, data of tax authorities, data of the State Treasury Service of Ukraine. Results. It was established that e-invoicing in Ukraine increases VAT refund and improves its mechanism firstly. On the other hand, digital technologies positive effect on tax collection for imported goods and services in Ukraine. Despite that, the fiscal efficiency of VAT hasn`t increased. Conclusions. The lack of a positive impact of e- reform on value added tax collection in Ukraine was revealed. The main factors causing fiscal VAT dysfunction in Ukraine are: a significant shadow economy, the sale of goods and services to end-users using a simplified tax system, tax benefits for the rapidly growing agricultural sector, non-taxation of electronic goods and services. Digital tools, e-invoicing system should be supplemented by other reforms to improve revenue mobilization, enhance compliance.
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Žilvinskis, Imants. "DEVELOPMENT OF WEB-BASED INFORMATION SYSTEM (DISTANCE EDUCATION INFORMATION SYSTEM)." Environment. Technology. Resources. Proceedings of the International Scientific and Practical Conference 1 (June 20, 2001): 301. http://dx.doi.org/10.17770/etr2001vol1.1968.
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The paper describes Distance Education Information System. The aim o f the system is to provide effective information exchange between teachers and students and to store information about students progress marks. Based on theoretical knowledge and practical experience tasks for such an information system are described, as well as possible ways of implementation and the real product - Distance Education Information System.
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Rogowska-Rajda, Beata. "Institution of VAT binding rate information – theoretical and practical aspects." Optimum. Economic Studies, no. 3(101) (2020): 56–67. http://dx.doi.org/10.15290/oes.2020.03.101.05.
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Purpose – The purpose of the article is to provide a comprehensive analysis of the new institution, i.e. the Binding Rate Information, in theoretical and practical terms. Therefore, the nature of this institution and its impact on business finances will be examined. This article also aims to verify the degree of its use by entrepreneurs and indicate possible directions of future changes. Research method – Literature reviews, analysis of legal acts, analysis of the decisions issued by administrative courts and the CJEU, and analysis of statistical data which relates to Binding Rate Information were used as part of this research. Research description – The analysis includes legal regulations concerning VAT rates and their impact on enterprises; also statistical data processed by the National Revenue Information System (KIS) in respect of Binding Rate Information issued. Results – Binding Rate Information reduces the tax risk of entrepreneurs related to the application of VAT rates. For this reason, entrepreneurs are willing to take advantage of this institution. However, this institution may have a negative impact on the finances of enterprises by distorting their competitiveness on the market in case of differences in the judicial decisions issued on rates classification. Consequently, it is crucial to maintain uniformity in the issued decisions. Despite the positive assessment of the new institution, it is necessary to consider to set it in a specific timeframe, and to limit the legal protection guaranteed by this institution in certain situations. It is recommended that further analysis should be undertaken with respect to extending the scope of binding information to include VAT exemptions.
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Moinzadeh, Kamran. "A Multi-Echelon Inventory System with Information Exchange." Management Science 48, no. 3 (2002): 414–26. http://dx.doi.org/10.1287/mnsc.48.3.414.7730.
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Keramati, Abbas, H. Javadi Sharif, Naser Azad, and Rahman Soofifard. "Role of Subjective Norms and Perceived Behavioral Control of Tax Payers in Acceptance of E-Tax Payment System." International Journal of E-Adoption 4, no. 3 (2012): 1–14. http://dx.doi.org/10.4018/jea.2012070101.
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Organizations have found that traditional ways of business respond no longer to new environmental conditions and have decided to put aside their traditional ways by capitalizing on new opportunities resulting from growth and development of information technology, reconsider their activities and design them efficiently. The law of value added tax (VAT) after being passed from 23 September 2008 and by utilizing capabilities of information and communication technology (ICT), by establishing internet system for carrying out electronic interactions between citizens (taxpayers of this tax system) and the Government has been implemented. One serious challenge facing these organizations is awareness of factors that play an effective role in acceptance of users of these systems. Using inferential statistical methods and by collecting questionnaire information in a sample comprising 299 tax payer (users of first stage of VAT system in Islamic Republic of Iran, Markazi province) which forms statistical society of this study and by employing mental norms factors and perceived behavioral control from theory of planned behavior (TPB), this study determines acceptance factors of this system on the part of users. Results from analysis of data in determining degree of significance level and Spearman Correlation Coefficient to test the hypotheses, factors of External Influence, Interpersonal Influence, Self-Efficacy, and facilitating Condition, are identified.
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Anggoro, Bayu Koen, Musa Hubeis, and Illah Sailah. "Information system interoperability maturity model." Bulletin of Social Informatics Theory and Application 2, no. 1 (2018): 22–33. http://dx.doi.org/10.31763/businta.v2i1.103.
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 Management of higher education (HE) cannot run if not yet have technological resources that can meet the needs of the campus community and stakeholders. The focus of this research was to look beyond the use of information systems (IS) of universities in Kopertis III Jakarta on the maturity level of data interoperability, software, communication, and physical IS. Using the Information System Interoperability Maturity Model (ISIMM), this study resulted in an average level of university located at level 3 (Collaborative) indicating the relationship between data was wider to facilitate IS, logical data model was shared and used in the data exchange process and no separation or the data sharing impacts on the easy exchange of information. The optimization of IS interoperability attributes (ease of access), develops ISIMM-based roadmap IS (planning), determines the main problem solving target (improvement), and improves the quality of IS based on importance level were some suggestions that university managers can make in order to advance IS.
 
 
 
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Murugan, A., Tushar Chechare, B. Muruganantham, and S. Ganesh Kumar. "Healthcare information exchange using blockchain technology." International Journal of Electrical and Computer Engineering (IJECE) 10, no. 1 (2020): 421. http://dx.doi.org/10.11591/ijece.v10i1.pp421-426.
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Current trend in health-care industry is to shift its data on the cloud, to increase availability of Electronic Health Records (EHR) e.g. Patient’s medical history in real time, which will allow sharing of EHR with ease. However, this conventional cloud-based data sharing environment has data security and privacy issues. This paper proposes a distributed solution based on blockchain technology for trusted Health Information Exchange (HIE). In addition to exchange of EHR between patient and doctor, the proposed system is also used in other aspects of healthcare such as improving the insurance claim and making data available for research organizations. Medical data is very sensitive, in both social as well as legal aspects, so permissioned block-chain such as Hyperledger Fabric is used to retain the necessary privacy required in the proposed system. As, this is highly permissioned network where the owner of the network i.e. patient holds all the access rights, so in case of emergency situations the proposed system has a Backup Access System which will allow healthcare professionals to access partial EHR and this backup access is provided by using wearable IOT device.
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Muftic, Sead, Nazri bin Abdullah, and Ioannis Kounelis. "Business Information Exchange System with Security, Privacy, and Anonymity." Journal of Electrical and Computer Engineering 2016 (2016): 1–10. http://dx.doi.org/10.1155/2016/7093642.
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Business Information Exchange is an Internet Secure Portal for secure management, distribution, sharing, and use of business e-mails, documents, and messages. It has three applications supporting three major types of information exchange systems: secure e-mail, secure instant messaging, and secure sharing of business documents. In addition to standard security services for e-mail letters, which are also applied to instant messages and documents, the system provides innovative features of privacy and full anonymity of users and their locations, actions, transactions, and exchanged resources. In this paper we describe design, implementation, and use of the system.
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Kumar, K. Kennedy, and K. Padmanabhan. "Development of an Information Exchange System from Remote Instruments." IETE Journal of Research 41, no. 5-6 (1995): 285–89. http://dx.doi.org/10.1080/03772063.1995.11437264.
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Ng, Matthew, Linda L. Davis, and Dennis P. O'Leary. "Autorotation Test of the Horizontal Vestibulo-Ocular Reflex in Meniere's Disease." Otolaryngology–Head and Neck Surgery 109, no. 3 (1993): 399–412. http://dx.doi.org/10.1177/019459989310900304.
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Sixty-four patients with the diagnosis of Meniere's disease were tested at the House Ear Clinic with an active head-rotation test system, the Vestibular Autorotation Test (VAT). The VAT is a portable, computerized test that measures the horizontal vestibulo-ocular reflex (VOR) with the use of high-frequency (2 to 6 Hz) active head movements to obtain gain and phase. The purpose of this study was to characterize the horizontal VOR at high frequencies in patients with Meniere's disease. At frequencies from 5 to 6 Hz, all patients demonstrated horizontal phase greater than 180 degrees and 85% showed abnormal VAT results. The most common patterns were decreased gain or increased phase values, or both, relative to normative data. No significant differences in the degree of abnormality in gain and phase were noted among groups of patients when the patients were clinically staged. We conclude that, in our test population of patients with Meniere's disease, the VAT shows common gain and phase patterns and abnormalities of the horizontal VOR. This may contribute to high retinal image velocities, which render the patient unable to stabilize retinal images during locomotion (visual field image slip), in as many as 85% of the patients tested, regardless of clinical stage. Such high-frequency testing can reveal abnormalities of the horizontal VOR not apparent from conventional vestibular testing. Thus VAT provides additional information about the functioning VOR when combined with the present vestibular test battery. (OTOLARYNGOL HEAD NECK SURG 1993;109:399–412.)
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MANDROSHCHENKO, Olga Valentinovna, and Sergey Valentinovich BOGACHOV. "TAX ADMINISTRATION IN THE DIGITAL ECONOMY: PROSPECTS FOR DEVELOPMENT." Scientific Journal ECONOMIC SYSTEMS 14, no. 1 (2021): 152–58. http://dx.doi.org/10.29030/2309-2076-2021-14-1-152-158.
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In the field of the use of digital technologies in tax administration, Russia occupies a leading position. The main results of the work of the Federal Tax Service of Russia in this direction are increasing tax collection, bringing business out of the shadows through the introduction of a system for controlling VAT refunds (ASK VAT-2), online sales registers, marking goods with RFID tags (fur market) and QR codes (pharmaceutical market), electronic offices of taxpayers. However, the prospects for the introduction of digital technologies in the field of tax administration are associated with the construction of the architecture of a single information space through the use of blockchain technologies and artificial intelligence, which is reflected in this article.
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Haule, Abel, Mussa Ally Dida, and Anael Elikana Sam. "Towards Data Exchange between Health Information System and Insurance Claims Management System." International Journal of Information Engineering and Electronic Business 11, no. 2 (2019): 28–34. http://dx.doi.org/10.5815/ijieeb.2019.02.04.
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Thomas, Mini, David Chung, and Christopher de La Cruz. "830 Voice Activated Tool: A Successful Assistance for Patients with Limited Hand Function." Journal of Burn Care & Research 41, Supplement_1 (2020): S252—S253. http://dx.doi.org/10.1093/jbcr/iraa024.403.
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Abstract Introduction Burn survivors require significant assistance in physical functions and independence during their recovery and rehabilitation phase. Amputation, splints, bulky dressings, and pain attribute to limited or lack of hand mobility. Voice activated tools (VAT) have rapidly grown in popularity including in healthcare. Prior to the implementation of this project, patients mostly depended on soft touch call lights which were suboptimal for most patients. We piloted VAT to assist in hand functions of patients with limited or lack of hand mobility. Methods The project was piloted in collaboration with IT, Occupational Therapy, Nursing, and patients’ family. IT enabled with uninterrupted source of wireless network connection in the patients’ room. Voice assistance was incorporated both through mobile phone and an added virtual assistant tool. Patients’ personal devices were used to promote utilization of stored information in the device. Occupational therapist assisted in mounting the device through a spring clamp and gooseneck cell phone holder to visualize the device screen. Speech therapists, nurses, and patient family helped in training the patient to voice appropriate commands. The patient utilized VAT for a wide variety of purposes including calling nurses, ordering hospital meals, phone calls, music, web browsing, and more. A survey was done to evaluate health care team’s opinion on VAT usage. Results Of the total burn team members, 34 (77%) staff responded to the survey including physicians, nurses, therapists, and nursing assistants. All survey responders reported VAT as a useful tool to be offered to all future patients with limited hand mobility. Majority (74%) of responders witnessed or participated in the successful use of VAT during the pilot period. Survey participants reported three reasons for the current soft touch call light system to be suboptimal: 1.Too sensitive, 2. Not all patients can use it 3. Conclusions Voice activated tool can be successfully utilized for assisting patients with limited hand mobility considering the current available tool is suboptimal. Adoption of a simple and popular technology of VAT can be easily incorporated in hospitals through collaboration of health care team. Applicability of Research to Practice Use of VAT could be successfully implemented for other hospital units including paralyzed patients, blind, and patients with orthopedic conditions or trauma to hands. Additionally, VAT could be incorporated in to rehabilitation and home training of patients with limited hand mobility. Further, VAT could be considered in the designing and planning of hospitals.
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Shyhun, Mariya, and Andrii Zhuravel. "Improving of the Tax Calculations in SAP for Ukrainian Companies." Accounting and Finance, no. 1(91) (2021): 83–89. http://dx.doi.org/10.33146/2307-9878-2021-1(91)-83-89.
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Providing a fiscal function, tax calculations are one of the key processes in the activities of enterprises. A study of the practice of using modern software products for accounting automation showed that even powerful decision support systems such as SAP cannot provide ease, efficiency and clarity of conducting business operations in compliance with historically established tax laws and accounting procedures. At the same time, VAT calculations are the most laborious, since they significantly depend on the peculiarities of the tax legislation of each country. The article reveals the key directions for improving the process of making calculations for VAT using the SAP ERP system. Taking into account practical experience, the main difficulties in complying with the regulatory requirements of Ukrainian legislation in accounting of business transactions in SAP ERP are highlighted. The features of tracking the first event in VAT-related transactions with the display of accounting procedures on the example of product sales were disclosed, taking into account the technical features of the information system. The methodological and technical reasons for the impossibility of full automation of tracking the first event were shown, based on the practice of Ukrainian enterprises. The standard process for calculating a tax credit for VAT in the SAP ERP system was outlined. It was determined that the existing procedures not only meet the requirements of the current legislation, but also provide significant efficiency in the rapid achievement of correct reporting indicators. To expand the automation of the accounting process, authors' substantiated recommendations were provided, some of which were implemented in the SAP program, in particular, the mass creation of accounting documents in the system and the assignment of status for electronic tax documents in individual cases determined by the current regulatory framework.
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Zhou, Z. D., Q. S. Ai, S. Q. Xie, Q. Liu, and P. Hu. "A MGrid-based information sharing system for distributed product information sharing and exchange." International Journal of Computer Integrated Manufacturing 22, no. 8 (2009): 758–73. http://dx.doi.org/10.1080/09511920802616799.
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Pothapakula, Praveen Kumar, Cristina Primo, and Bodo Ahrens. "Quantification of Information Exchange in Idealized and Climate System Applications." Entropy 21, no. 11 (2019): 1094. http://dx.doi.org/10.3390/e21111094.
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Often in climate system studies, linear and symmetric statistical measures are applied to quantify interactions among subsystems or variables. However, they do not allow identification of the driving and responding subsystems. Therefore, in this study, we aimed to apply asymmetric measures from information theory: the axiomatically proposed transfer entropy and the first principle-based information flow to detect and quantify climate interactions. As their estimations are challenging, we initially tested nonparametric estimators like transfer entropy (TE)-binning, TE-kernel, and TE k-nearest neighbor and parametric estimators like TE-linear and information flow (IF)-linear with idealized two-dimensional test cases along with their sensitivity on sample size. Thereafter, we experimentally applied these methods to the Lorenz-96 model and to two real climate phenomena, i.e., (1) the Indo-Pacific Ocean coupling and (2) North Atlantic Oscillation (NAO)–European air temperature coupling. As expected, the linear estimators work for linear systems but fail for strongly nonlinear systems. The TE-kernel and TE k-nearest neighbor estimators are reliable for linear and nonlinear systems. Nevertheless, the nonparametric methods are sensitive to parameter selection and sample size. Thus, this work proposes a composite use of the TE-kernel and TE k-nearest neighbor estimators along with parameter testing for consistent results. The revealed information exchange in Lorenz-96 is dominated by the slow subsystem component. For real climate phenomena, expected bidirectional information exchange between the Indian and Pacific SSTs was detected. Furthermore, expected information exchange from NAO to European air temperature was detected, but also unexpected reversal information exchange. The latter might hint to a hidden process driving both the NAO and European temperatures. Hence, the limitations, availability of time series length and the system at hand must be taken into account before drawing any conclusions from TE and IF-linear estimations.
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Han, Soon Hwa, Min Ho Lee, Sang Guk Kim, et al. "Implementation of Medical Information Exchange System Based on EHR Standard." Healthcare Informatics Research 16, no. 4 (2010): 281. http://dx.doi.org/10.4258/hir.2010.16.4.281.
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Park, Sung Hee, and Hee Seung Bom. "A Web-Based Medical Information Exchange System Using HL7 Protocols." Journal of Korean Society of Medical Informatics 8, no. 2 (2002): 11. http://dx.doi.org/10.4258/jksmi.2002.8.2.11.
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Alkahtani, Naseebah H., Sarah Almohsen, Nasibah Mohammed Alkahtani, Ghadah abdullah almalki, Safaa Samir Meshref, and Hebah Kurdi. "A Semantic Multi-Agent system to Exchange Information between Hospitals." Procedia Computer Science 109 (2017): 704–9. http://dx.doi.org/10.1016/j.procs.2017.05.381.
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Hyuna, Bae. "Legislature of Health Information Exchange in Emergency Medical Service System." Korean Journal of Medicine and Law 24, no. 2 (2016): 7. http://dx.doi.org/10.17215/kaml.2016.12.24.2.7.
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Martin, Kimberly, and Paul Jarris. "The Future of Immunizaton Information System Cross-Jurisdictional Data Exchange." Public Health Reports 130, no. 4 (2015): 336–38. http://dx.doi.org/10.1177/003335491513000410.
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Wudarski, Filip A., and F. Petruccione. "Exchange of information between system and environment: Facts and myths." EPL (Europhysics Letters) 113, no. 5 (2016): 50001. http://dx.doi.org/10.1209/0295-5075/113/50001.
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Wang, Chaojie. "Exploring Health Information Exchange Through a System of Systems Framework." International Journal of Applied Research on Public Health Management 5, no. 2 (2020): 1–12. http://dx.doi.org/10.4018/ijarphm.2020070101.
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Clinical decisions require timely availability of holistic patient health information including clinical, demographic, behavioral, and socioeconomic risk factors. Health information exchanges (HIEs) help bridge the technical and organizational divides between disparate Electronic health records (EHR) systems and facilitate the sharing of health information between providers and between patients and providers through collaborative governance, secure protocols, and interoperable standards. HIEs come in many varieties and can be highly complex, both technically and organizationally. This conceptual paper adopts a system of systems (SoS) framework from the systems engineering discipline to analyze and break down the complexity of HIEs. The mnemonic nature of the five characteristics of the Boardman and Sauser SoS Model (A for Autonomy, B for Belonging, C for Connectivity, D for Diversity, and E for Emergence) makes it easier to understand the intricacy of HIEs and helps remove the barriers to effective use of HIEs for care coordination, patient safety, and patient-centered care quality.