在網際網路應用普及的推波助瀾下，全球經濟一體化已然成為時代之趨勢，造就了網際網路商業交易之盛行。基於電子商務交易之特性與傳統課稅觀念有著重大之差異性，除了對企業營運效率提升與交易成本之降低有助益外，企業更可利用網路無國界等特性，發展出新的逃漏稅方法，此將造成租稅稅基之流失。而我國電子商務交易量隨著時代的巨輪正加速成長中，電子商務之課稅問題，亦正逐一地浮現。 　　營業稅是我國的第二大稅，掌握營業稅當可掌握大部分所得稅之基源。本研究係從稅務稽核人員的角度切入，完整探討電子商務的運作內涵，進而瞭解電子商務因其特性所衍生課稅問題徵結之所在。依課稅管轄權、課稅觀念及稽徵技術等三個構面建立研究架構，嘗試在我國現行營業稅法規定下，檢討電子商務跨國線上傳送數位化商品及服務之適用性、衍生之稅收徵管（包含稅收損失之分析）問題，併歸納先進國家及國際組織之各種擬議文獻與實施經驗作為借鏡，據此結合國際共識與稽核實務提出具體建議，供政府因應電子商務發展而即將制定之租稅政策及修改營業稅制之參考，未來在不增加稅務行政成本及納稅人依從成本下，取得完整的交易稽核軌跡，防杜租稅逃漏，期能兼顧網路經濟發展及財政稅收之確保。 / After the rapid development of Internet and that with inciting e-commerce to be widely adopted by the most of business transaction, the Internet offers business opportunities to provide their products and services in a web-server without having a physical presence, which will erode tax revenue bases of a jurisdiction. The volume of E-commerce trade is accelerating in Taiwan. Many noticeable questions of taxing E-commerce will be seen in the near future. 　　Business tax is the second revenue of major taxes, collecting it could be holding the sources of income tax. From a view of a tax auditor, this research will explore the operation of E-commerce completely, and understand where the problem is generated by E-commerce. The framework of this study is composed of the taxing jurisdiction, taxing concept and collecting technique. Trying to test E-commerce transmitting digital goods and service on-line, and to test the adequacy of the existing laws and regulations on business tax are the major themes of this work. The suggestions of tax policy will be made according to the reference from the existing literature and the practice from advanced countries and international organizations. Considering the administration and compliance cost in the near future, how can we refrain from tax evasion and expect to increase tax revenue are all important to the development of economic activity through Internet.

In electronic commerce, systems development is based on two fundamental types of models, business models and process models. A business model is concerned with value exchanges among business partners, while a process model focuses on operational and procedural aspects of business communication. Thus, a business model defines the what in an e-commerce system, while a process model defines the how. Business process design can be facilitated and improved by a method for systematically moving from a business model to a process model. Such a method would provide support for traceability, evaluation of design alternatives, and seamless transition from analysis to realization. This work proposes a unified framework that can be used as a basis to analyze, to interpret and to understand different concepts associated at different stages in e-Commerce system development. In this thesis, we illustrate how UN/CEFACT’s recommended metamodels for business and process design can be analyzed, extended and then integrated for the final solutions based on the proposed unified framework. Also, as an application of the framework, we demonstrate how process-modeling tasks can be facilitated in e-Commerce system design. The proposed methodology, called BP3 stands for Business Process Patterns Perspective. The BP3 methodology uses a question-answer interface to capture different business requirements from the designers. It is based on pre-defined process patterns, and the final solution is generated by applying the captured business requirements by means of a set of production rules to complete the inter-process communication among these patterns.

Authentication protocols are used for two parties to authenticate each other and build a secure channel over wired or wireless public channels. However, the present standards of authentication protocols are either insufficiently secure or inefficient for light weight devices. Therefore, we propose two authentication protocols for improving the security and user efficiency in wired and wireless environments, respectively. Traditionally, TLS/SSL is the standard of authentication and key exchange protocols in wired Internet. It is known that the security of TLS/SSL is not enough due to all sorts of client side attacks. To amend the client side security, multi-factor authentication is an effective solution. However, this solution brings about the issue of biometric privacy which raises public concern of revealing biometric data to an authentication server. Therefore, we propose a truly three factor authentication protocol, where the authentication server can verify their biometric data without the knowledge of users¡¦ templates and samples. In the major wireless technologies, extensible Authentication Protocol (EAP) is an authentication framework widely used in IEEE 802.11 WLANs. Authentication mechanisms built on EAP are called EAP methods. The requirements for EAP methods in WLANs authentication have been defined in RFC 4017. To achieve user efficiency and robust security, lightweight computation and forward secrecy, excluded in RFC 4017, are desired in WLAN authentication. However, all EAP methods and authentication protocols designed for WLANs so far do not satisfy all of the above properties. We will present a complete EAP method that utilizes stored secrets and passwords to verify users so that it can (1) meet the requirements of RFC 4017, (2) provide lightweight computation, and (3) allow for forward secrecy. In order to prove our proposed protocols completely, we apply two different models to examine their security properties: Bellare¡¦s model, a standard reduction based on computational model, that reduces the security properties to the computationally hard problems and the OFMC/AVISPA tool, a model checking approach based on formal model, that uses the concept of the search tree to systematically find the weaknesses of a protocol. Through adopting Bellare¡¦s model and OFMC/AVISPA tool, the security of our work is firmly established.

En fallstudie tillämpades för att undersöka de inbyggda apparna, Internet Explorer 10, den nya utforskaren File Explorer och reparationsverktyget ”Återställ datorn utan att ta bort filer” i Windows 8. Analysen visade att apparna E-post, Kontakter och Meddelanden sparade större delar av användarens Facebook-profil lokalt på datorns hårddisk. När bildfiler öppnades upp med appen Foton sparades miniatyrbilder av originalet på hårddisken. När videofiler spelades upp med appen Video sparades filnamnet i filer. Databasfilen index.dat som i tidigare versioner av Internet Explorer sparade webbhistorik har tagits bort och ersatts av ESE-databasen WebCacheV01.dat. Precis som föregångaren i Windows 7 sparar File Explorer både snabblistor, genvägsfiler och miniatyrbilder.  Digitala spår från det tidigare operativsystemet lämnades kvar efter reparation med ”Återställ datorn utan att ta bort filer” i foldern Windows.old.

Increased scaling costs and lack of desired features is leading to the evolution of high-performance storage systems from centralized architectures and specialized hardware to decentralized, commodity storage clusters. Existing systems try to address storage cost and management issues at the filesystem level. Besides dictating the use of a specific filesystem, however, this approach leads to increased complexity and load imbalance towards the file-server side, which in turn increase costs to scale. In this thesis, we examine these problems at the block-level. This approach has several advantages, such as transparency, cost-efficiency, better resource utilization, simplicity and easier management. First of all, we explore the mechanisms, the merits, and the overheads associated with advanced metadata-intensive functionality at the block level, by providing versioning at the block level. We find that block-level versioning has low overhead and offers transparency and simplicity advantages over filesystem-based approaches. Secondly, we study the problem of providing extensibility required by diverse and changing application needs that may use a single storage system. We provide support for (i)adding desired functions as block-level extensions, and (ii)flexibly combining them to create modular I/O hierarchies. In this direction, we design, implement and evaluate an extensible block-level storage virtualization framework, Violin, with support for metadata-intensive functions. Extending Violin we build Orchestra, an extensible framework for cluster storage virtualization and scalable storage sharing at the block-level. We show that Orchestra's enhanced block interface can substantially simplify the design of higher-level storage services, such as cluster filesystems, while being scalable. Finally, we consider the problem of consistency and availability in decentralized commodity clusters. We propose RIBD, a novel storage system that provides support for handling both data and metadata consistency issues at the block layer. RIBD uses the notion of consistency intervals (CIs) to provide fine-grain consistency semantics on sequences of block level operations by means of a lightweight transactional mechanism. RIBD relies on Orchestra's virtualization mechanisms and uses a roll-back recovery mechanism based on low-overhead block-level versioning. We evaluate RIBD on a cluster of 24 nodes, and find that it performs comparably to two popular cluster filesystems, PVFS and GFS, while offering stronger consistency guarantees.

A Geração de Língua Natural (GLN) ocupa-se de atribuir forma lingüística a dados em representação não-lingüística (Reiter & Dale, 2000); a Realização Lingüística (RL), por sua vez, reúne as subtarefas da GLN estritamente dependentes das especificidades da língua-alvo. Este trabalho objetiva a investigação em RL, uma de cujas aplicações mais proeminentes é a construção de módulos geradores de língua-alvo na tradução automática baseada em transferência semântica. Partimos da identificação de três requisitos fundamentais para modelos de RL quais sejam generalidade, instanciabilidade e complexidade e da tensão entre esses requisitos no estado da arte. Argumentamos pela relevância da avaliação formal dos modelos da literatura contra esses critérios e focalizamos em modelos baseados em restrições (Schulte, 2002) como promissores para reconciliar os três requisitos. Nesta classe de modelos, identificamos o recente modelo de Debusmann (2006) Extensible Dependency Grammar (XDG) e sua implementação - o XDG Development Toolkit (XDK) - como uma plataforma especialmente promissora para o desenvolvimento em RL, apesar de jamais utilizada para tal. Nossas contribuições práticas se resumem ao esforço de tornar o XDK mais eficiente e uma formulação da disjunção inerente à lexicalização adequada à XDG, demonstrando suas potenciais vantagens numa sistema de GLN mais completo / Natural Language Generation (NLG) concerns assigning linguistic form to data in nonlinguistic representation (Reiter & Dale, 2000); Linguistic Realization (LR), in turn, comprises all strictly target language-dependent NLG tasks. This work looks into RL systems from the perspective of three fundamental requirements - namely generality, instantiability, and complexity and the tension between them in the state of the art. We argue for the formal evaluation of models against these criteria and focus on constraint-based models (Schulte, 2002) as tools to reconcile them. In this class of models we identify the recent development of Debusmann (2006) - Extensible Dependency Grammar (XDG) - and its implementation - the XDG Development Toolkit (XDK) - as an especially promising platform for RL work, in spite of never having been used as such. Our practical contributions comprehend a successful effort to make the XDK more efficient and a formulation of lexicalization disjunction suitable to XDG, illustrating its potential advantages in a full-fledged NLG system

This diploma thesis covers a solution of designing the information system for HNS mechanix ltd. This company provides auditorial services of optical products. During the desining not only the requirements of functionality and attributes of the system itself but also implementation and developing tools are necessary to be followed. The system is required to be available as WWW service with multilevel user access.

This thesis discusses the specific effects of single sourcing methodologies on the role of the technical communicator, his or her job responsibilities, qualifications, collaboration with coworkers, employee and employer expectations, and the effects on career progression. The methodologies discussed included all types of single sourcing methods for technical documentation (such as XML-based), advanced and non-advanced Content Management Systems (CMS), and Digital Asset Management (DAM) systems. Other topics explored are an overview of single sourcing for technical documentation, a comparison of the "craftsman model" to the current trend of single sourcing and structured content, specific effects on technical communicators such as role changes, the effects of incorporating XML into a technical communicator's daily work environment, and the effects of other emerging technologies such as advanced CMS and DAM systems on technical communicators. General findings include that the practice of single sourcing, whether a positive or negative development, has continued and likely will continue to increase in technical communication groups within organizations. Single sourcing, especially for dynamic, customized content is also increasing because of the current marketplace, but works best via the use of a CMS and other systems used by large organizations. Single sourcing is also best implemented after extensive strategic planning and training of employees. Many technical communicators will have to accept new roles and positions, the direction of which is greatly impacted by the extent of their skills. Recommendations are made for additional research on the effects of single sourcing implementation on the technical communicator, and how to adapt to changes. Additional research is also needed on XML, DITA (Darwinian Information Typing Architecture), and DAM systems, all related specifically to technical communication.

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