Thèse. Sc. juridiques. Montpellier. 1914.

Thesis (M.S.S.I.S.)--Regis University, Denver, Colo., 2008. / Title from PDF title page (viewed on Feb. 03, 2009). Includes bibliographical references.

Thesis (M.S. in Management)--Naval Postgraduate School, December 1990. / Thesis Advisor(s): San Miguel, Joseph G. Second Reader: Gates, William R. "December 1990." Description based on title screen as viewed on March 30, 2010. DTIC Identifier(s): Material Returns Program, Inventory Management. Author(s) subject terms: Material Returns Program, Inventory Management. Includes bibliographical references (p. 50-51). Also available in print.

Šiame darbe sukurtas produktas skirtas įmonės buhalterinės apskaitos duomenų valdymui. Prisijungęs vartotojas turi galimybę išrašyti sąskaitą – faktūrą, o jei yra poreikis - kasos pajamų kvitą, matyti išrašytas ir gautas sąskaitas, administruoti įmonės klientus bei įmonės sandėlyje esančias prekes. Buvo išanalizuotos buhalterinės programos, bei mokslinė literatūra kuri leido sukurti programą, atitinkančią Lietuvos buhalterinių programų reikalavimus. / The product that was created in this work is up for managing company‘s accounting data. After connection the consumer has an opportunity to write out invoice, and if there is a demand, tills revenue check. The consumer can see written and incoming invoices, to manage company‘s clients and merchandises that are in storage. In this job was analyzed literature of science and other programs and it let create product which conformable for Lithuanian accountant programs demand.

Thesis (Ph.D.)--York University, 2007. Graduate Programme in Economics. / Typescript. Includes bibliographical references (leaves 128-133). Also available on the Internet. MODE OF ACCESS via web browser by entering the following URL: http://gateway.proquest.com/openurl?url_ver=Z39.88-2004&res_dat=xri:pqdiss&rft_val_fmt=info:ofi/fmt:kev:mtx:dissertation&rft_dat=xri:pqdiss:NR38983

Os documentos fiscais eletrônicos estão implantados no Brasil desde 2006, e significaram relevante modernização na forma como as operações comerciais são documentadas no país. Contudo, apesar de possuírem informações que transcendem a fiscalização tributária, a legislação brasileira impõe o chamado \"sigilo fiscal\", restringindo o acesso a esses documentos apenas à administração tributária. Nesse sentido, o trabalho tem os objetivos de analisar o conceito e os contornos do sigilo fiscal imposto pela legislação brasileira e propor aplicações práticas de como as informações constantes nos documentos fiscais eletrônicos poderiam ser utilizadas pelos demais órgãos públicos e pela iniciativa privada. Dentre os diversos usos potenciais o trabalho foca no tema de sistemas logísticos, mais especificamente no que se refere ao rastreamento de veículos e mercadorias. Nesse sentido são apresentados e detalhados quatro casos práticos de interesse para a iniciativa privada e outros órgãos de fiscalização: identificação do trânsito de veículos de carga com excesso de peso em rodovias; identificação do transporte de produtos perigosos em áreas urbanas; rastreamento de mercadorias de alto valor agregado pelas empresas; e o conhecimento prévio do fluxo de mercadorias, para fins de planejamento de carga e descarga em armazéns, portos e aeroportos. Aborda, também, um caso prático de rastreamento útil para a própria administração tributária, as chamadas \"fronteiras virtuais\". Apresenta, por fim, a especificação técnica mínima para a implantação dos quatro casos práticos de rastreamento, que servirá tanto para a Secretaria da Fazenda como para os órgãos e empresas interessados nas informações contidas nos documentos eletrônicos. / Electronic tax documents have been implemented in Brazil since 2006, and have meant a relevant modernization in the way commercial operations are documented in the country. However, despite having information that transcends tax inspection, Brazilian law imposes so-called \"fiscal secrecy\", restricting access to these documents only to the tax administration. In this sense, the objectives of this paper are to analyze the concept and the contours of fiscal secrecy imposed by Brazilian legislation and propose practical applications of how the information contained in electronic tax documents can be used by other public agencies and private initiative. Among the various potential uses, the work focuses on the topic of logistics systems, more specifically on the tracking of vehicles and goods. In this sense, four practical cases of interest to the private sector and other inspection bodies are identified and detailed: identification of the traffic of overloaded vehicles on highways; identification of transport of hazardous products in urban areas; tracking of high value-added goods by companies; and prior knowledge of the flow of goods for loading and unloading planning in warehouses, ports and airports. It also addresses a practical case of useful tracking for the tax administration itself, the so-called \"virtual borders\". Finally, it presents the minimum technical specification for the implementation of the four practical cases of tracing, which will serve both the Treasury Department and the agencies and companies interested in the information contained in the electronic documents.

Os documentos fiscais eletrônicos estão implantados no Brasil desde 2006, e significaram relevante modernização na forma como as operações comerciais são documentadas no país. Contudo, apesar de possuírem informações que transcendem a fiscalização tributária, a legislação brasileira impõe o chamado \"sigilo fiscal\", restringindo o acesso a esses documentos apenas à administração tributária. Nesse sentido, o trabalho tem os objetivos de analisar o conceito e os contornos do sigilo fiscal imposto pela legislação brasileira e propor aplicações práticas de como as informações constantes nos documentos fiscais eletrônicos poderiam ser utilizadas pelos demais órgãos públicos e pela iniciativa privada. Dentre os diversos usos potenciais o trabalho foca no tema de sistemas logísticos, mais especificamente no que se refere ao rastreamento de veículos e mercadorias. Nesse sentido são apresentados e detalhados quatro casos práticos de interesse para a iniciativa privada e outros órgãos de fiscalização: identificação do trânsito de veículos de carga com excesso de peso em rodovias; identificação do transporte de produtos perigosos em áreas urbanas; rastreamento de mercadorias de alto valor agregado pelas empresas; e o conhecimento prévio do fluxo de mercadorias, para fins de planejamento de carga e descarga em armazéns, portos e aeroportos. Aborda, também, um caso prático de rastreamento útil para a própria administração tributária, as chamadas \"fronteiras virtuais\". Apresenta, por fim, a especificação técnica mínima para a implantação dos quatro casos práticos de rastreamento, que servirá tanto para a Secretaria da Fazenda como para os órgãos e empresas interessados nas informações contidas nos documentos eletrônicos. / Electronic tax documents have been implemented in Brazil since 2006, and have meant a relevant modernization in the way commercial operations are documented in the country. However, despite having information that transcends tax inspection, Brazilian law imposes so-called \"fiscal secrecy\", restricting access to these documents only to the tax administration. In this sense, the objectives of this paper are to analyze the concept and the contours of fiscal secrecy imposed by Brazilian legislation and propose practical applications of how the information contained in electronic tax documents can be used by other public agencies and private initiative. Among the various potential uses, the work focuses on the topic of logistics systems, more specifically on the tracking of vehicles and goods. In this sense, four practical cases of interest to the private sector and other inspection bodies are identified and detailed: identification of the traffic of overloaded vehicles on highways; identification of transport of hazardous products in urban areas; tracking of high value-added goods by companies; and prior knowledge of the flow of goods for loading and unloading planning in warehouses, ports and airports. It also addresses a practical case of useful tracking for the tax administration itself, the so-called \"virtual borders\". Finally, it presents the minimum technical specification for the implementation of the four practical cases of tracing, which will serve both the Treasury Department and the agencies and companies interested in the information contained in the electronic documents.

Electronic document handling was first used in the automotive industry in the early 1970’s, the way of communicating electronic at the time was concerned with the communication way of EDI (Hsieh, 2004). In the beginning of 2000 a new way of communicating electronic documents was introduced with the emergence of VAN-operators (Hsieh, 2004). This technology of communicating electronic invoices has shown to be less complex for the businesses than the previous EDI connections. The VAN-operators enable companies regardless of size, ERP, also known as Enterprise Resource Planning, system, formats or transaction volume to send and receive electronic invoices. The subject of electronic invoice handling have become increasingly debated, mainly because of the legislations taking place all over Europe, and as well as the environmental impact by business transactions being sent by paper. The objective of this thesis is to examine the challenges, solutions and outcomes for companies switching to electronic invoice handling. The data collected for the thesis is divided into two parts. The first part consist of information retrieved by previous literature as well as internet sources. The second part concerns the case studies conducted for the thesis in respect to our research questions. For this reason Scandinavian companies have been interviewed, with different precondition as in size, industry, transaction volume and IT structure. The findings from the first and second part have been analyzed and conclusion have been made, we suggest using a VAN-operators, which have shown to be the most appropriate alternative for companies that are implementing electronic invoice handling. The result of this thesis can be used as a guideline for companies when considering a switch from manual to electronic invoice handling.

Text classification for companies is becoming more important in a world where an increasing amount of digital data are made available. The aim is to research whether five different machine learning algorithms can be used to automate the process of classification of invoice data and see which one gets the highest accuracy. Algorithms are in a later stage combined for an attempt to achieve higher results. N-grams are used, and results are compared in form of total accuracy of classification for each algorithm. A library in Python, called scikit-learn, implementing the chosen algorithms, was used. Data is collected and generated to represent data present on a real invoice where data has been extracted. Results from this thesis show that it is possible to use machine learning for this type of problem. The highest scoring algorithm (LinearSVC from scikit-learn) classifies 86% of all samples correctly. This is a margin of 16% above the acceptable level of 70%.

Nowadays, most of the documents are stored in electronic form and there is a high demand to organize and categorize them efficiently. Therefore, the field of automated text classification has gained a significant attention both from science and industry. This technology has been applied to information retrieval, information filtering, news classification, etc. The goal of this project is the automated text classification of photos as invoices or receipts in Visma Mobile Scanner, based on the previously extracted text. Firstly, several OCR tools available on the market have been evaluated in order to find the most accurate to be used for the text extraction, which turned out to be ABBYY FineReader. The machine learning tool WEKA has been used for the text classification, with the focus on the Naïve Bayes classifier. Since the Naïve Bayes implementation provided by WEKA does not support some advances in the text classification field such as N-gram, Laplace smoothing, etc., an improved version of Naïve Bayes classifier which is more specialized for the text classification and the invoice/receipt classification has been implemented. Improving the Naive Bayes classifier, investigating how it can be improved for the problem domain and evaluating the obtained classification accuracy compared to the generic Naïve Bayes are the main parts of this research. Experimental results show that the specialized Naïve Bayes classifier has the highest accuracy. By applying the Fixed penalty feature, the best result of 95.6522% accuracy on cross-validation mode has been achieved. In case of more accurate text extraction, the accuracy is even higher.