A dissertação a seguir submete à apreciação uma sugestão inovadora de um modelo de plataforma para a automação dos processos, trocas de informações e documentos eletrônicos utilizando o EDI - Electronic Data Interchange, entre empresas envolvidas no processo do Gerenciamento da Cadeia de Suprimentos (SCM - Supply Chain Management), visando a redução de custos e eliminação das etapas operacionais; ações que se tornam fundamentais para a sobrevivência e crescimento em um mundo globalizado e competitivo. Na parte inicial, apresenta-se a atual situação do Comércio Exterior Brasileiro; seu crescimento ao longo dos anos, sua relevância frente aos mercados internacionais e a participação das empresas brasileiras nesse cenário. Na seqüência, são apresentados os conceitos do SCM e a evolução da logística, inserindo os detalhes do EDI, sua utilização para a automação dos processos mercantil e logístico. Como exemplo, foram incluídos comentários sobre as iniciativas do Governo Brasileiro na utilização da Nota Fiscal Eletrônica (NF-e), cuja finalidade foi automatizar o processo mercantil das empresas e diminuir a sonegação fiscal. A seguir, há a apresentação da pesquisa, realizada com 38 (trinta e oito) - entre as 500 (quinhentas) empresas de maior faturamento do Brasil - com a finalidade de demonstrar os benefícios, a satisfação e o nível de automação após a utilização do EDI dentro das áreas mercantil, logística e financeira dessas empresas. Algumas informações como, por exemplo, o aumento das vendas e a diminuição da falta de produtos nas prateleiras (ruptura de gôndola), entre outros resultados, também mereceram destaque, uma vez que, segundo a pesquisa, esses indicadores foram melhorados através da utilização do EDI. Finalmente, para concluir, é sugerido um modelo de plataforma utilizando o EDI e a TI - Tecnologia da Informação, com a finalidade de automatizar ainda mais os processos existentes nas empresas, aumentando a eficiência nos processos de negócio no âmbito nacional e internacional, nos diferentes níveis de relacionamento, seja com clientes, fornecedores, governo e outras empresas. O modelo de plataforma sugerido contempla a utilização de várias tecnologias distintas, tornando-as disponíveis a diferentes empresas independente do porte. / The present work suggests an innovative idea about a new model of a platform proceedings automation, sharing electronic information and documents making use of the EDI - Electronic Data Interchange, between companies on SCM - Supply Chain Management, focusing costs reducing and eliminating operational processes steps, crucial to survival and growth in a globalized and competitiveness world. At beginning, it makes an analysis about Brazilian\'s Foreign Commerce scenario, its growth in a period of two years, its relevance facing international market and Brazilians company\'s market share on the scenario. In the sequence, it brings some concepts about SCM and logistics\' evolution, including details of EDI, its automation use to mercantile and logistics processes. Moreover, as an example, it brings comments about initiatives of Brazilian\'s Government about the use of electronic invoice (NF-e) that is used to automatize mercantile processes for companies reducing misappropriation. Following, it shows a market resource carried out with 38 (thirty eight) of 500 biggest Brazilian companies concerning benefits, satisfaction and automation levels using the EDI in the following areas: mercantile, logistics and financial areas of those companies. Some information like sales growth and reduction of products\' needs on the shelves among results deserved attention, because according to the resource all of those indicators were improved through the use of EDI. Finally, the present work suggests a model of using EDI and IT (Information Technology), to the effect of automatizing all the processes in the companies, increasing efficiency in the business process, with clients, suppliers, government and other companies, domestic and international market. The use of many different technologies are regarded on the platform\'s model, this make it available for companies with different sizes.

Document polyvalent, la thèse a pour ambition de démontrer que le détail juridique que la facture constitue en apparence, peut masquer des problématiques épineuses. La facture a été victime d'un détournement de fonction en raison de la pratique courante de l'insertion de données qui ne figureraient pas sur une facture rudimentaire. Il y a eu une inflation de la charge juridique contenue dans le document. C'est la possibilité du « phénomène contentieux » autour de l'acceptation d'une clause insérée dans la facture qui a permis à cette dernière d'intégrer la sphère contractuelle. Ce mouvement inflationniste s'est doublé d'une appropriation étatique du document. La juridicité du document a été renforcée par le législateur au nom d'un renforcement des conditions de libre concurrence conférant alors au document une dimension technique. Le document est alors marqué du sceau de l'autonomie, celle-ci menaçant alors d'autres droits fondamentaux et notamment, le principe de légalité, au nom d'une transparence invasive. La facture est alors sans aucun doute alors une image double. Ce qui saisit, c'est la trajectoire vécue par un document plus que polyvalent ayant pour point de départ une pratique naturelle et parvenant à un point d'arrivée technique et pesant. Le droit de la facture traduit fidèlement l'état d'un droit sous tension en ce que la législation obligatoire sur la facture est contraignante et ne répond pas aux exigences de sécurité juridique. / Versatile paper, the thesis aims to demonstrate that the legal detail that the bill is apparently can hide thorny issues. The bill was the victim of a function of diversion due to the common practice of inserting data that do not appear on a rudimentary bill. There was an inflation of legal charge contained in the document. It is the possibility of " disputes phenomenon " around the acceptance of a clause in the bill which allowed the latter to integrate the contractual sphere. However, this movement is accompanied by another paradigm shift, when the legislature wished to seize the invoice into a competitive tool. Juridicity document has been strengthened by the legislature in the name of strengthening the conditions of free competition while giving the document a technical dimension. The document is then marked with the seal of autonomy, it then threatening other human rights, including the principle of legality, on behalf of invasive transparency. The invoice is then undoubtedly be a double image. What grabs is the trajectory experienced by a paper more versatile than having to base a natural practice and achieving a technical point of arrival and weighing. The right of the bill accurately reflects the state of a power law in that mandatory legislation on the invoice is binding and does not meet the requirements of legal certainty .

A dissertação a seguir submete à apreciação uma sugestão inovadora de um modelo de plataforma para a automação dos processos, trocas de informações e documentos eletrônicos utilizando o EDI - Electronic Data Interchange, entre empresas envolvidas no processo do Gerenciamento da Cadeia de Suprimentos (SCM - Supply Chain Management), visando a redução de custos e eliminação das etapas operacionais; ações que se tornam fundamentais para a sobrevivência e crescimento em um mundo globalizado e competitivo. Na parte inicial, apresenta-se a atual situação do Comércio Exterior Brasileiro; seu crescimento ao longo dos anos, sua relevância frente aos mercados internacionais e a participação das empresas brasileiras nesse cenário. Na seqüência, são apresentados os conceitos do SCM e a evolução da logística, inserindo os detalhes do EDI, sua utilização para a automação dos processos mercantil e logístico. Como exemplo, foram incluídos comentários sobre as iniciativas do Governo Brasileiro na utilização da Nota Fiscal Eletrônica (NF-e), cuja finalidade foi automatizar o processo mercantil das empresas e diminuir a sonegação fiscal. A seguir, há a apresentação da pesquisa, realizada com 38 (trinta e oito) - entre as 500 (quinhentas) empresas de maior faturamento do Brasil - com a finalidade de demonstrar os benefícios, a satisfação e o nível de automação após a utilização do EDI dentro das áreas mercantil, logística e financeira dessas empresas. Algumas informações como, por exemplo, o aumento das vendas e a diminuição da falta de produtos nas prateleiras (ruptura de gôndola), entre outros resultados, também mereceram destaque, uma vez que, segundo a pesquisa, esses indicadores foram melhorados através da utilização do EDI. Finalmente, para concluir, é sugerido um modelo de plataforma utilizando o EDI e a TI - Tecnologia da Informação, com a finalidade de automatizar ainda mais os processos existentes nas empresas, aumentando a eficiência nos processos de negócio no âmbito nacional e internacional, nos diferentes níveis de relacionamento, seja com clientes, fornecedores, governo e outras empresas. O modelo de plataforma sugerido contempla a utilização de várias tecnologias distintas, tornando-as disponíveis a diferentes empresas independente do porte. / The present work suggests an innovative idea about a new model of a platform proceedings automation, sharing electronic information and documents making use of the EDI - Electronic Data Interchange, between companies on SCM - Supply Chain Management, focusing costs reducing and eliminating operational processes steps, crucial to survival and growth in a globalized and competitiveness world. At beginning, it makes an analysis about Brazilian\'s Foreign Commerce scenario, its growth in a period of two years, its relevance facing international market and Brazilians company\'s market share on the scenario. In the sequence, it brings some concepts about SCM and logistics\' evolution, including details of EDI, its automation use to mercantile and logistics processes. Moreover, as an example, it brings comments about initiatives of Brazilian\'s Government about the use of electronic invoice (NF-e) that is used to automatize mercantile processes for companies reducing misappropriation. Following, it shows a market resource carried out with 38 (thirty eight) of 500 biggest Brazilian companies concerning benefits, satisfaction and automation levels using the EDI in the following areas: mercantile, logistics and financial areas of those companies. Some information like sales growth and reduction of products\' needs on the shelves among results deserved attention, because according to the resource all of those indicators were improved through the use of EDI. Finally, the present work suggests a model of using EDI and IT (Information Technology), to the effect of automatizing all the processes in the companies, increasing efficiency in the business process, with clients, suppliers, government and other companies, domestic and international market. The use of many different technologies are regarded on the platform\'s model, this make it available for companies with different sizes.

Small and medium-sized enterprises (SMEs) are the main drivers of economic growth and employment. African SMEs are constrained by a lack of access to finance. In line with the pecking order theory, capital-constrained SMEs are expected to seek external finance. However, due to credit rationing, African SMEs have limited success raising finance. Factoring could enable African SMEs to gain access to finance, as underwriters mainly place the risk on the receivables as opposed to the firm itself. Despite its benefits, factoring has not taken root in sub-Saharan Africa. The purpose of this phenomenological study was to explore the obstacles and prospects to stimulating awareness, availability, acceptance, and utilization of factoring in Africa. Data on the lived experiences of 22 executives providing or promoting factoring in 16 African countries were collected through semistructured interviews; these data were analyzed using the Braun and Clarke thematic approach. Four themes emerged: supply-side conditions, demand-side conditions, business environment conditions, and facilitating institutions and industries. Results suggest high factoring prospects, legal and regulatory impediments, low awareness levels, reluctance of banks to avail factoring, high entry barriers for nonbank factors, a lack of credit insurance, and a lack of an open account trade culture. A framework was recommended, based on these findings, along with actions for factoring development in Africa. Implications for positive social change include increased awareness which may boost factoring availability, acceptance, and utilization. Improved financing options may yield improved African SME competitiveness, which in turn, may result in improved job opportunities, household incomes, quality of life, and more broadly, Africa's economic growth.

Small and medium-sized enterprise (SME) business owners influence the growth and development of sub-Saharan Africa and the welfare of its citizens. However, SME owners often lack the strategies to access and obtain invoice factoring financing to fund their businesses. Guided by the pecking order theory and the credit rationing theory, the purpose of this multiple case study was to explore strategies that 3 SME owners in Kenya used to access and obtain invoice factoring financing to fund their businesses. Data were collected from in-depth semistructured Skype interviews and organizational documents. Data were analyzed using the Krippendorff content analysis methodology. Member checking was used to validate the interview responses and enhance the credibility of results. Three strategy themes emerged from data analysis: proper documentation, effective third-party relationships, and connections with government officials. The study may contribute to positive social change for SME owners in sub-Saharan Africa by providing actionable strategies they can use to access and obtain invoice factoring financing to fund and sustain their businesses. Citizens of Kenya may experience more job opportunities, improved quality of life, increased household incomes, and sustained economic growth.

<p>Denna uppsats beskriver arbetet med att utveckla ett inkassohanteringsprogram. Arbetet är utfört åt inkassobyrån Exactor International Debt Collection från Mariestad. Bakgrunden till projektet är att Exactor behöver en programvara för att hålla ordning på de inkassoärenden som de har. En programvara som passar deras sätt att arbeta.</p><p>I programmet finns det möjlighet för användaren att registrera ärenden som var och en innehåller en klient, en eller flera betalningsskyldiga (gäldenärer) och en eller flera fakturor. Vidare finns det möjlighet att söka och redigera de olika delarna i ett ärende.</p><p>Uppsatsen beskriver hur programmet är konstruerat och hur det fungerar. Den beskriver också grundligt hur det kommer sig att ett ärende kommer till inkassoförfarandet. Detta för att lättare få förståelse kring resterande del av uppsatsen. Vidare beskrivs databasens design samt hur information lagras i den.</p> / <p>This paper describes the work of developing a debt collection management program. The work was carried out as an assignment from Exactor, an international debt collection company in Mariestad. The motivation was that Exactor needed a program to manage the debt collection errands they have. The program would have to fit their way of working.</p><p>In the program, it is possible for the user to register errands that each contains a client, one or more that is liable for payment (debtors), and one or more invoices. The program also implements a feature for searching and editing the different parts of an errand.</p><p>The paper describes how the program is designed and how it works. The paper also describes the basic process from the beginning of a debt to the debt collection procedures. This description is for understanding the rest of the paper. Furthermore, the database design and how information is stored in the database is described.</p>

統一發票制度是政府課徵營業稅之主要工具，實施期間長達50多年。在此期間我國營業稅制從主要的總額型發展演進到加值型營業稅制，而此徵收工具迄今仍受重視，其應有獨特之處，值得評估研究。本研究主要是從兩個方向著手，第一部分是就統一發票制度之性質、制度內容及執行，評估其達成租稅政策目標之程度；第二部分係比較國際間實施加值稅國家的經驗，檢視此一工具之重要性，以及其改進空間或有其他可行的替代工具。本研究根據政策工具理論，從政策內容、執行組織、標的團體及環境之層面，及政策工具性質，從效能性、效率性、公平性、易用性及社會支持性之指標，予以評估，認為作為營業稅徵收工具的統一發票，以其高強制性及直接性，低自動性及可見性，其徵收效率並未比其他稅目之徵收工具高，容易造成稽徵人員依賴，另外其取得外界之支持亦呈現不定。至於加值稅實施之國際經驗比較部分，經考量經濟開發成長情形及資料取得之難易性，選取新加坡、英國、澳洲作為比較對象，並由各國稅制規劃、稅收統計，以及稽徵成效作相對性比較之基礎。評估結果顯示以新加坡及英國實施成效最佳，而統一發票作為加值稅稽徵工具之我國績效最低。研究總結，發現統一發票制度在稅收成長雖有助益，然因執行低效率，以及租稅減免過多，破壞中性原則，未能達成確實課稅之宗旨，惟仍具改進空間，是以本研究最後提出從制度簡化及加強執行兩方面之具體改進建議。 / The Uniform Invoice System (UIS) has been a main instrument for the collection of business tax in the last fifty years. Present research on an evaluation of this system has taken two major directions. The first is to evaluate the nature, design and execution of the local system, according to its achievement of the goals of tax policy; the second is to compare international experience in the imposition of Value-Added Tax. The purpose of the research on the local system is to examine the necessity of UIS, and see whether there is still room to improve it or if there are any alternatives. The research uses indexes such as effectiveness, efficiency, equity, usability, and social support to survey the following aspects of the system: policy, administrative agencies, target group, and environment. The conclusion from this part shows that the UIS, with its nature of high coerciveness and directness, but low automaticity and visibility, has failed to operate to a high degree of efficiency as other taxes, and it has not been easy to obtain support from society. In addition, the success of the UIS has led to inertia on the part of the competent authorities, and less active auditing. The purpose of as research of international experience is to make a comparison between Singapore, UK, Australia, and Taiwan, focusing on the design of collection mechanism, tax revenue, and efficiency of administration. The results show that Taiwan, with UIS peculiar to itself has not produce a better performance. The conclusion of the research of local and international systems indicates that the performance of the UIS did not meet the goals as the government expected, owing to its low efficiency and an erosion of the tax base from too much tax exemption. Finally, the research suggests two ways to improve the system: simplification and strengthening of the enforcement.

Made available in DSpace on 2014-12-17T13:53:20Z (GMT). No. of bitstreams: 1 FredericoSAJ.pdf: 1212661 bytes, checksum: 98052672bab03ca3fc4abff60eda44df (MD5) Previous issue date: 2008-09-25 / Increasingly, the Information Technology is used in the society, including the private, public and third sector organizational context. Technological tools are created in order to speed, automate, control and monitor processes. These technologies generate impacts on areas that permeate their use and the objective of this study is to investigate the implementation process of the Eletronic Invoice and the impacts arising from this technological tool in companies. For that, case studies have been conducted in three companies that emit and receive Eletronic Invoice, in a Information System consultancy, that provides softwares of Eletronic Invoice, and in a State Tax Department. Data collection was performed with organizations representatives through electronic questionnaires. The study concludes that it is expected, by the investigated organizations, that the tool reaches the benefits offered by the Tax Administration. However, these benefits have not been identified yet and neither have the use of methodologies in order to identify them. Moreover, the main impact found was the need for better training and participant?s technical qualification, followed by reducing printing costs and paper purchase / Cada vez mais a Tecnologia da Informa??o ? utilizada na sociedade e inclui-se no contexto organizacional privado, estatal ou do terceiro setor. Ferramentas tecnol?gicas ou baseadas em tecnologia s?o criadas com o objetivo de agilizar, automatizar, controlar e fiscalizar processos. Estas tecnologias geram impactos nas ?reas que permeiam sua utiliza??o e o presente estudo tem o objetivo de investigar o processo de implanta??o da ferramenta e os impactos tecnol?gicos decorrentes da Nota Fiscal Eletr?nica nas empresas. Para isto, foram realizados estudos de casos em tr?s empresas emissoras e receptoras de Nota Fiscal Eletr?nica, em uma consultoria fornecedora de sistema de informa??o emissor/receptor de Nota Fiscal Eletr?nica e em uma Secretaria de Fazenda Estadual. A coleta de dados foi realizada com representantes das organiza??es, atrav?s de question?rios eletr?nicos. Conclui-se que ? esperado, pelas organiza??es investigadas, que a ferramenta gere os benef?cios propostos pela Administra??o Tribut?ria. Entretanto, estes ainda n?o foram identificados e tampouco identificou-se a utiliza??o de metodologias com o intuito de identific?-los. Al?m disso, o principal impacto encontrado foi a necessidade de melhor preparo e qualifica??o t?cnica das pessoas, seguido pela redu??o dos custos de impress?o e de aquisi??o de papel

Factoring innebär försäljning av fakturor till tredjepart och därmed möjlighet att få in kapital snabbt och har blivit alltmer populärt bland företag idag. Ett fakturaköp innebär en viss kreditrisk för företaget i de fall som fakturan inte blir betald och som köpare av kapital önskar man att minimera den risken. Aros Kapital erbjuder sina kunder tjänsten factoring. Under detta projekt undersöks möjligheten att använda maskininlärningsmetoder för att bedöma om en faktura är en bra eller dålig investering. Om maskininlärningen visar sig vara bättre än manuell hantering kan även bättre resultat uppnås i form av minskade kreditförluster, köp av fler fakturor och därmed ökad vinst. Fyra maskininlärningsmetoder jämfördes: beslutsträd, slumpmässig skog, Adaboost och djupa neurala nätverk. Utöver jämförelse sinsemellan har metoderna jämförts med Aros befintliga beslut och nuvarande regelmotor. Av de jämförda maskininlärningsmetoderna presterade slumpmässig skog bäst och visade sig bättre än Aros befintliga beslut på de testade fakturorna, slumpmässig skog fick F1-poängen 0,35 och Aros 0,22 . / Today, companies can sell their invoices to a third party in order to to quickly capitalize them. This is called factoring. For the financial institute which serve as the third party, the purchase of an invoice infers a certain risk in case the invoice is not paid, a risk the financial institute would like to minimize. Aros Kapital is a financial institute that offers factoring as one of their services. This project at Aros Kapital evaluated the possibility of using machine learning to determine whether or not an invoice will be good investment for the financial institute. If the machine learning algorithm performs better than manual handling and by minimizing credit losses and buying more invoices this could lead to an increase in profit for Aros. Four machine learning algorithms have been compared: decision trees, random forest, Adaboost and deep neural network. Beyond the comparison between the four algorithms, the algorithms were also compared with Aros actual decision and Aros current rule engine solution. The  results show that random forest is the best performing algorithm and it also shows a slight improvement on performance compared to Aros actual decision, random forest got an F1- core of 0.35 and Aros 0.22.

Denna uppsats beskriver arbetet med att utveckla ett inkassohanteringsprogram. Arbetet är utfört åt inkassobyrån Exactor International Debt Collection från Mariestad. Bakgrunden till projektet är att Exactor behöver en programvara för att hålla ordning på de inkassoärenden som de har. En programvara som passar deras sätt att arbeta. I programmet finns det möjlighet för användaren att registrera ärenden som var och en innehåller en klient, en eller flera betalningsskyldiga (gäldenärer) och en eller flera fakturor. Vidare finns det möjlighet att söka och redigera de olika delarna i ett ärende. Uppsatsen beskriver hur programmet är konstruerat och hur det fungerar. Den beskriver också grundligt hur det kommer sig att ett ärende kommer till inkassoförfarandet. Detta för att lättare få förståelse kring resterande del av uppsatsen. Vidare beskrivs databasens design samt hur information lagras i den. / This paper describes the work of developing a debt collection management program. The work was carried out as an assignment from Exactor, an international debt collection company in Mariestad. The motivation was that Exactor needed a program to manage the debt collection errands they have. The program would have to fit their way of working. In the program, it is possible for the user to register errands that each contains a client, one or more that is liable for payment (debtors), and one or more invoices. The program also implements a feature for searching and editing the different parts of an errand. The paper describes how the program is designed and how it works. The paper also describes the basic process from the beginning of a debt to the debt collection procedures. This description is for understanding the rest of the paper. Furthermore, the database design and how information is stored in the database is described.