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.

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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Approved for public release, distribution is unlimited / alities. The extensible Markup Language (XML) is used for data storage and message exchange, Extensible 3D (X3D) Graphics for visualization and XML Schema-based Binary Compression (XSBC) for data compression. The AUV Workbench provides an intuitive cross-platform-capable tool with extensibility to provide for future enhancements such as agent-based control, asynchronous reporting and communication, loss-free message compression and built-in support for mission data archiving. This thesis also investigates the Jabber instant messaging protocol, showing its suitability for text and file messaging in a tactical environment. Exemplars show that the XML backbone of this open-source technology can be leveraged to enable both human and agent messaging with improvements over current systems. Integrated Jabber instant messaging support makes the NPS AUV Workbench the first custom application supporting XML Tactical Chat (XTC). Results demonstrate that the AUV Workbench provides a capable testbed for diverse AUV technologies, assisting in the development of traditional single-vehicle operations and agent-based multiple-vehicle methodologies. The flexible design of the Workbench further encourages integration of new extensions to serve operational needs. Exemplars demonstrate how in-mission and post-mission event monitoring by human operators can be achieved via simple web page, standard clients or custom instant messaging client. Finally, the AUV Workbench's potential as a tool in the development of multiple-AUV tactics and doctrine is discussed. / Civilian, Singapore Defence Science and Technology Agency

Approved for public release, distribution is unlimited / In order to plug-in current open sourced, open standard Java programming technology into the building blocks of the US Navy's ForceNet, first, stove-piped systems need to be made extensible to other pertinent applications and then a new paradigm of adopting extensible and cross-platform open technologies will begin to bridge gaps with old and new weapons systems. The battle-space picture in real time and with as much detail, or as little detail needed is now a current vital requirement. Access to this information via wireless laptop technology is here now. Transmission of data to increase the resolution of that battle-space snapshot will invariably be through noisy links. Noisy links such as found in the shallow water littoral regions of interest will be where Autonomous Underwater and Unmanned Underwater Vehicles (AUVs/UUVs) are gathering intelligence for the sea warrior in need of that intelligence. The battle-space picture built from data transmitted within these noisy and unpredictable acoustic regions demands efficiency and reliability features abstract to the user. To realize this efficiency Extensible Markup Language (XML) Schema-based Binary Compression (XSBC), in combination with Vandermode-based Forward Error Correction (FEC) erasure codes, offer the qualities of efficient streaming of plain text XML documents in a highly compressed form, and a data self-healing capability should there be loss of data during transmission in unpredictable transmission mediums. Both the XSBC and FEC libraries detailed in this thesis are open sourced Java Application Program Interfaces (APIs) that can be readily adapted for extensible, cross-platform applications that will be enhanced by these desired features to add functional capability to ForceNet for the sea warrior to access on demand, at sea and in real-time. These features will be presented in the Autonomous Underwater Vehicle (AUV) Workbench (AUVW) Java-based application that will become a valuable tool for warriors involved with Undersea Warfare (UW). / Lieutenant, United States Navy

Orientador: Eleri Cardozo / Dissertação (mestrado) - Universidade Estadual de Campinas, Faculdade de Engenharia Eletrica e de Computação / Made available in DSpace on 2018-08-04T04:04:30Z (GMT). No. of bitstreams: 1 Gomes_WanderEuclidesCarneiroPimentel_M.pdf: 357644 bytes, checksum: 6f95a222f32c2fedcd60b534ac8c8f8d (MD5) Previous issue date: 2005 / Resumo: Este trabalho apresenta uma infra-estrutura para auxílio ao desenvolvimento de software baseado em componentes para dispositivos móveis com baixo poder de processamento e armazenamento. Esta infra-estrutura baseia-se em um modelo de componentes neutro em termos de tecnologia e especificado inteiramente em UML (Unified Modeling Language). A plataforma utiliza Web Services para comunicação síncrona entre os componentes. Um Serviço de Notificação baseado em documentos XML (Extensible Markup Language) foi desenvolvido para suporte a notificação assíncrona entre componentes. Um exemplo de aplicação na área de gerência de redes ilustra as funcionalidades da infra-estrutura / Abstract: This work presents an infrastructure for supporting component-based software development for mobile devices with limited resources regarding processing power and storage. This infrastructure is based on a neutral component model in terms of technology and specified entirely in UML (Unified Modeling Language). The platform employs Web Services for synchronous communication between components. A Notification Service based on XML (Extensible Markup Language) documents was developed in order to support asynchronous communication among the components. An example of application in the field of network management illustrates the functionalities of the infrastructure / Mestrado / Engenharia de Computação / Mestre em Engenharia Elétrica

Master’s thesis deals with implementation of a European standard DATEX II. This standard specifies the data format for information transmission in road transport. The road traffic is flowing streams of current information. For the work was selected network of meteorological stations, which will publish the measured data, ie weather conditions of road transport. Measured data will be available to consumers in the format DATEX II. Implementation will be operational in its entirety meteorological station from design to the actual web service that will produce data information for consumers.