Fueled by ubiquitous access to mobile phones, and a massive population of nearly 3 billion unbanked people around the globe, mobile commerce is evolving as a disruptive technology. Simultaneously, mobile payments are surfacing as a killer application within the mobile commerce context (Hu et al. 2008). Undeniably, the proliferation of wireless mobile technology provides much-needed access to vital information, and financial services for disenfranchised, unbanked populations. In addition, technological innovations offer first-time opportunities for suppliers of goods and services in a market context to gain competitive advantages while enhancing their economic viability. According to Portio Research, the volume of mobile payments rose significantly from $68.7 billion U.S. dollars in 2009, with predictions of $633.4 billion U.S. dollars by the end of 2014 (mobithinking.com 2012). Despite exponential growth in the number of mobile subscribers globally, and widespread adoption of mobile commerce, acceptance rates for mobile payment applications have lagged (Dahlberg et al. 2007, Ondrus et al 2009, Ondrus and Lyytinen 2011). Yet examinations of factors inhibiting the widespread acceptance of mobile payments are relatively sparse. Using Social Network theory, this research examines factors affecting engagement in mobile payments. The researcher posits that four primary elements influence mobile payment engagement: 1) the relationships between and amongst inter-organizational alliance members; 2) the prevailing regulatory environment; 3) the state of existing banking and technology infrastructures, and 4) an assessment of economic opportunity. The research outcomes from this exploratory examination led to the development of a comprehensive model for mobile payment engagement, and strongly suggest that ties between and amongst firms in inter-organizational alliances help ensure the success of mobile payment engagement. Support was found for the following suppositions: 1) similarities and relations (continuous ties) help establish a framework and understanding amongst alliance members as to each party’s goals and objectives; and 2) interactions and flows (discrete ties) between and amongst inter-organizational alliance members strengthen the overall ties between alliance members while solidifying a viable working relationship amongst the alliance members. This study employs a qualitative approach to obtain real world insight into the dynamism of the mobile payment arena. A model is then proposed to practically examine mobile payment engagement opportunities. From a theoretical perspective, the research contributes to the extant scholarly knowledgebase pertaining to engagement in mobile payments.

Internet commerce continues to grow rapidly. Over 60% of US households use the internet to shop online. A secure payment protocol is required to support this rapid growth. A new payment protocol was recently invented at IBM. We refer to the protocol as SPP or Secure Payment Protocol. This thesis presents a protocol analysis of SPP. It is essential that a thorough security analysis be done on any new payment protocol so that we can better understand its security properties. We first develop a method for analyzing payment protocols. This method includes a list of desirable security features and a list of proofs that should be satisfied. We then present the results of the analysis. These results validate that the protocol does contain many security features and properties. They also help understand the security properties and identify areas where the protocol can be further secured. This led us to extend the design of the protocol to enhance its security. This thesis also presents a prototype implementation of SPP. Three software components were implemented. They are the Electronic Wallet component, the merchant software component and the Trusted Third Party component. The architecture and technologies that are required for implementation are discussed. The prototype is then used in performance measurement experiments. Results on system performance as a function of key size are presented. Finally, this thesis presents an extension of SPP to support a two buyer scenario. In this scenario one buyer makes an order while another buyer makes the payment. This scenario enables additional commerce services.

On coping with the¡§hospital-based self-management＂ project implemented by the National Health Insurance in Taiwan-----A case study of an Armed Forces Hospital The global budget payment system has been implemented in Taiwan＇s National Health Insurance (NHI) for dental care, Chinese medicine and basic western medicine since 1998, and for Western medicine hospital since 2002. The purpose of this payment system is to control the toal medical expenditure by a fixed annual budget. However, it used in Westewrn medical hospital is so complicated that the fulfillment of this new system will create a new competetion era for the hospitals if without associated set of measures, its complexity is far beyond our detection. The Bureau of NHI therefore carry out variable kinds of mamagement protocols such as ¡§global budgeting system by different area＂,¡§hospital-based self-management＂, and ¡§hospital in pursuit of excellence＂, so that each branch of NHI Bureau will own a fixed amount of budget and negotiate the separate amount with the hospitals. The military hospitals are facing a critical environment; the public budget and personnels of the hospital sponsored by the National Defense Department is decreasing; and the NHI has implemented the global budgeting system which will condense the growth rate of each hospital. The thesis is focusing on the study hospital＇s model of strategic management, establishing a criteria-monitoring system in the hospital in order to analyze the details of the operating performance , when negotiating the growth rate with the Burear of NHI, which is the most important part of the plan for hospital in persuit of excellence, will find out the abnormalities and the solutions for that iii problem. The result of this study showing the management information system in a hospital will provide immediate data, analyze it and help the superintendent make decisions. It is quite critical in such a competitive environment, the information system was proved to be effective and the hospital can achieve the vision of sustainable operationOn coping with the¡§hospital-based self-management＂ project implemented by the National Health Insurance in Taiwan-----A case study of an Armed Forces Hospital The global budget payment system has been implemented in Taiwan＇s National Health Insurance (NHI) for dental care, Chinese medicine and basic western medicine since 1998, and for Western medicine hospital since 2002. The purpose of this payment system is to control the toal medical expenditure by a fixed annual budget. However, it used in Westewrn medical hospital is so complicated that the fulfillment of this new system will create a new competetion era for the hospitals if without associated set of measures, its complexity is far beyond our detection. The Bureau of NHI therefore carry out variable kinds of mamagement protocols such as ¡§global budgeting system by different area＂,¡§hospital-based self-management＂, and ¡§hospital in pursuit of excellence＂, so that each branch of NHI Bureau will own a fixed amount of budget and negotiate the separate amount with the hospitals. The military hospitals are facing a critical environment; the public budget and personnels of the hospital sponsored by the National Defense Department is decreasing; and the NHI has implemented the global budgeting system which will condense the growth rate of each hospital. The thesis is focusing on the study hospital＇s model of strategic management, establishing a criteria-monitoring system in the hospital in order to analyze the details of the operating performance , when negotiating the growth rate with the Burear of NHI, which is the most important part of the plan for hospital in persuit of excellence, will find out the abnormalities and the solutions for that iii problem. The result of this study showing the management information system in a hospital will provide immediate data, analyze it and help the superintendent make decisions. It is quite critical in such a competitive environment, the information system was proved to be effective and the hospital can achieve the vision of sustainable operation

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<p>The aim of this thesis is to investigate whether legal rights are upheld when wording and applying the postponement of payment of tax regulations of chapter 17 section 2 p. 2-3 of the payment of Tax Act. We also investigate how the wording of the regulations relate to the requirement of legal security.</p><p>It has been questioned if the regulations concerning postponement of payment of tax are compatible with the requirement of legal security. Of course does not a taxpayer want to pay tax that he or she consider incorrect, and that has not been under trial by an impartial authority. If the request for postponement of payment of tax is rejected, the consequences for the taxpayer can lead to huge financial losses. The worse scenario for the taxpayer is if he or she goes bankrupt due to the rejected request.</p><p>The tax assessment regulations forming the basis for the postponement of payment of tax regulations are considered disputable, which has brought the matter to the fore. When ap-plying for reassessment or making an appeal, the question arises whether the tax in process should be submitted before the matter has been settled. The regulations of chapter 23 sec-tion 7 of the payment of Tax Act stipulate that the obligation to submit taxes remains re-gardless of its disputability. The only way the taxpayer can avoid having to submit taxes be-forehand is to apply for postponement of payment of the tax. When the application for postponement of payment of tax has reached the Tax Authority it is treated separately from the underlying tax assessment matter. However, the outcome of the postponement of payment of tax matter depends on the prerequisites on which the tax assessment is based.</p><p>This thesis is based on the regulations of chapter 17 section 2 p. 2-3 of the payment of Tax Act. The section stipulates that postponement of payment of tax may be granted in matters where the outcome of an ongoing tax assessment process may be uncertain, or where it may lead to considerable damage or else appear unreasonable to submit taxes. The founda-tions for judgment are very vaguely worded, which creates room for subjective interpreta-tions, and moreover, it means that judicial authorities must fill up the prerequisites with their judgments. Unclear bases for judgment limit taxpayers’ demands for predictable taxa-tion, and the risk both local tax offices and the Tax Authority and administrative courts make different assessments is great.</p><p>When the Tax Authority and the administrative courts treat claims for postponement of payment of tax, legal rights must always be considered. There are often deficiencies in the handling of the matters, which impair the taxpayers’ legal rights. The matters should be suf-ficiently investigated and the decisions motivated in a satisfactory manner. Moreover, the handling of claims for postponement of payment of tax should be objective, and decisions made with consideration to the consequences of the ruling.</p><p>As things are at present, it takes a considerable amount of time for the courts to investigate the underlying tax assessment, which means the consequences of not being granted a post-ponement of payment of tax are so much the graver. This also means that the taxpayer is forced to live a long time in financial and psychological uncertainty. One suggestion of how to come to terms with this problem is to increase specialization in the administrative courts.</p><p>The lack of clearly worded legal texts, preparatory work and practice leads to predictability being impaired for the individual and create difficulties for the Tax Authority and the ad-ministrative courts. From a legal rights perspective, more generous regulations regarding postponement of payment of tax should be introduced. One suggestion is to turn the main regulation of chapter 23 section 7 of the payment of Tax Act around. Postponement of payment of tax would then be granted unless particular reasons for its denial exist. An al-ternative to this suggestion may be to leave the main regulation in its current wording and have the exception regulations of chapter 17 section 2 of the payment of Tax Act grant postponement of payment of tax, unless particular reasons hindering this exist. In such a case of denying postponement of payment of tax the reasons for denial should be speci-fied.</p> / <p>I uppsatsen undersöks om rättssäkerheten upprätthålls vid tillämpningen av anståndsbe-stämmelserna i 17 kap. 2 § p. 2-3 SBL. Samt hur utformningen av bestämmelserna förhåller sig till kraven på rättssäkerhet.</p><p>Det har ifrågasatts om anståndsbestämmelserna är förenliga med rättssäkerhetens krav. Detta följer av att en skattskyldig naturligtvis inte vill betala skatt som denne anser är felak-tig och som inte ännu har hunnits prövats av en oberoende instans. Avslås en anståndsbe-gäran kan detta få stora ekonomiska konsekvenser för den skattskyldige. I värsta fall riske-rar den skattskyldige att försättas i konkurs.</p><p>Anledningen till att anståndsbestämmelserna uppkommer är att det underliggande taxe-ringsbeslutet som ligger till grund för dessa är tvistigt. Vid en begäran avseende ompröv-ning eller överklagan uppstår frågan huruvida den berörda skatten som är under process skall betalas innan ärendet är avgjort. Enligt huvudregeln i 23 kap. 7 § SBL stadgas det att skyldigheten att erlägga skatt består oavsett om den är tvistig. Den utväg som återstår för den skattskyldige att slippa att betala skatten innan beslutet vunnit laga kraft är att begära anstånd med betalningen av skatten. När begäran om anstånd inkommit till Skatteverket blir detta ett ärende som hanteras separat från den underliggande taxeringsfrågan, dock är utgången av anståndsärendet beroende av de rekvisit som ligger till grund för taxering.</p><p>Uppsatsens inriktning syftar till reglerna i 17 kap. 2 § p. 2-3 SBL. I paragrafen stadgas att anstånd kan ges i fall, där utgången i en pågående skatteprocess är tveksam eller där det kan medföra betydande skadeverkningar eller annars framstå som oskäligt att betala skatten. Dessa bedömningsgrunder är som synes mycket vagt utformade, vilket skapar utrymme för subjektiva tolkningar och dessutom innebär detta att de rättstillämpande instanserna måste fylla ut rekvisiten med sina bedömningar. Oklara grunder för bedömning medför att de skattskyldigas krav på en förutsebar beskattning inskränks, dessutom är risken för olikfor-mig bedömning mellan både lokala Skatteverkskontor samt mellan Skatteverket och för-valtningsdomstolarna stor.</p><p>I behandlingen av anståndsärendet hos Skatteverket och förvaltningsdomstolarna finns det flera rättssäkerhetsaspekter som bör uppfyllas. I flera av dess finns brister i handläggningen som gör att den skattskyldiges rättssäkerhet kan komma att begränsas. Ärendet skall utre-das tillräcklig och när beslut lämnas skall detta motiveras för den skattskyldige på ett till-fredsställande sätt. Dessutom bör hanteringen av anståndsärendet skötas objektivt och hän-syn till konsekvenserna av beslutet bör beaktas.</p><p>I nuläget är handläggningstiderna för att få den underliggande taxeringsfrågan utredd av domstolarna mycket lång, vilket innebär att konsekvenserna av att inte få anstånd med be-talning av skatten blir ännu större. Det innebär att den skattskyldige under lång tid tvingas leva i både ekonomisk och psykologisk ovisshet. Ett förslag för att komma till rätta med problemet är att en ökad specialisering inom förvaltningsdomstolarna sker.</p><p>Bristen på klar lagtext, förarbeten och praxis leder till att förutsebarheten inskränks för den enskilde samt svårigheter för Skatteverket och domstolarna vid lagtillämpning. Ur rättssä-kerhetssynpunkt bör generösare bestämmelser angående anstånd med betalning av skatt in-föras. Ett förslag är att vända på huvudregeln i 23 kap. 7 § SBL. Anstånd skulle då som hu-vudregel medges. Om det däremot föreligger särskilda skäl skall den skattskyldige nekas an-stånd. Ett alternativ till detta förslag skulle vara att huvudregeln står kvar i nuvarande ut-formning, men att undantagsreglerna i 17 kap. 2 § SBL regelmässigt medger anstånd om inte särskilda skäl talar emot detta. I ett sådant anståndsavslag skall skälen som ligger till grund för beslutet preciseras.</p>

Aim: Banks’ settlement of handling cash and the technological developments of our payment services, leaves us guessing at the outlooks of consumers’ payment systems. One of the new payment options arising from this development is mobile payment. With access to internet, mobile payment can take over the role as the primary method of payment, as it can be used on any occasion. Questions are raised about which factors that are affecting the future users’ attitude to use mobile payment, and if the service can be a threat to the traditional card payments. Method: This study is based on a quantitative method by the means of a survey design. Questionnaires are used in order to collect a considerable amount of data. A deductive approach is used to formulate hypotheses from existing theory, which is tested with various statistic methods. Result &amp; Conclusions: The study results display a significant relationship between the users’ attitude to start using mobile payment and compatibility and usefulness. The variable that showed no significant relationship was ease of use. The results also showed that the method of card payment is accepted and is therefore main competitor for mobile payment. Suggestions for future research: To investigate which factors future users value between the variables compatibility and usefulness is a possible suggestion for future research. When these two were found to have a relationship with attitude, it can affect the future users’ acceptance to mobile payment. It would also be interesting to examine a merchant’s perspective to identify who intends to offer such services. This is an important aspect, as the study results showed that the respondents had lower response rates regarding whether mobile payment could be associated with the availability for use in the market. Contribution of the thesis: The study highlights future users’ acceptance of mobile payment and which factors that can be driving for increased spread. The result can provide ideas on what incentives are neccessary to be focused on, to get more of the younger generation to develop a positive attitude towards this service and then apply it. The study results also provide an insight for card companies, as they seek knowledge whether the mobile payment is a threat in the current situation.

New innovation and technology have influenced the development of product development processes and the four largest banks in Sweden have more or less been forced to adapt their products and services along new customer requirements. It may therefore be considered appropriate to involve customers in this process. This by collecting customer information and allow customers to influence the process to a greater extent. The payment solutions of Sweden’s largest banks' continue to evolve and to pay with electronic money has come to change banks' product development processes of payment solutions. This process should not only create an innovative product but should also be performed with continuous quality, sharp focus and prioritization, fast action, team focus, customer involvement, follow-through, and with a final product with strong competitive advantages that satisfies customer needs. The purpose of this study is with help from Sweden's four largest banking groups; Handelsbanken, Swedbank, Nordea and SEB, create the optimal product development process that includes customer involvement, customer impact, and clearly indicate where and how the collection of customer data should occur. This, with the help of a developed analysis tool - as a result of the study, can be applied to analyze the extent to which customers can be considered to be involved and influence the product development process. The four banks do not involve customers in a sufficiently large extent in the current situation in their product development processes. Customer information is collected but not always implemented and the instances where customers may be involved and influence are too few. By modifying the process and eliminating and adding new process phases and in these involve customers with complementary methods has an optimal product development process been developed with a focus on the collection of customer information, customer involvement and customer impact. This process aims to create competitive advantages for banks through increased customer focus. / Ny innovation och teknik har påverkat utvecklingen av produktutvecklingsprocesser och Sveriges största bankkoncerner har mer eller mindre blivit tvungna att anpassa sina produkter och tjänster utefter nya kundkrav, det kan därför anses lämpligt att involvera kunderna i processen. Detta genom att samla in kundinformation och låta kunderna påverka processen i en större utsträckning. Sveriges största bankkoncerners betalningslösningar fortsätter att utvecklas och att betala med elektroniska pengar har kommit att förändra bankernas produktutvecklingsprocesser av betalningslösningar. Denna process ska inte endast skapa innovativa produkter utan också genomföras med kontinuerlig kvalité, skarpt fokus och prioritering, snabba aktiviteter, team fokus, kundinvolvering, uppföljning och med en slutprodukt med starka konkurrensfördelar och som tillfredsställer kundernas behov. Syftet med studien är att med hjälp av Sveriges fyra största bankkoncerner; Handelsbanken, Swedbank, Nordea och SEB, skapa den optimala produktutvecklingsprocessen och påvisa vart i denna process kundinvolvering, kundpåverkan och insamling av kundinformation bör ske. Detta med hjälp av ett framtaget analysverktyg, ett resultat av studien, som kan tillämpas för att analysera i vilken utsträckning kunderna kan anses vara involverade och påverka en produktutvecklingsprocess.  I dagsläget involverar bankerna inte kunderna i produktutvecklingsprocessen i tillräckligt stor utsträckning. Kundinformation samlas in men implementeras inte alltid och tillfällen där kunderna kan vara involverade och påverka är få. Genom att modifiera processen och eliminera samt addera nya processfaser och i dessa involvera kunderna med kompletterande metoder har en optimal produktutvecklingsprocess framtagits med fokus på insamling av kundinformation, kundinvolvering och kundpåverkan. Denna process är avsedd att stärka bankernas konkurrensfördelar genom att sätta kunden i fokus.

全球行動支付交易金額預測將從2013年的2354億美元成長至2017年的7210億，年增率平均35%，而使用人口也將從2.4億增加到4.5億。另外，相較於亞洲其他國家非現金支付比例已高達五、六成，臺灣只有25%，顯示還有很高的成長空間。本研究透過Porter的鑽石模型比較美國、中國、台灣三國在行動支付領域的優勢與挑戰，同時透過Business Canvas拆解台灣行動支付平台廠商的商業模式，藉以了解台灣在行動支付領域的策略以及商業模式運作方法。 本研究的結論認為臺灣雖然在由於法律因素在行動支付市場業務上起步較晚，然而在技術取得面具有後發優勢。在需求面，臺灣的消費者準備度亦高，因此主要的挑戰在於產業鏈上待整合與國內內需低落，尚可透過跨境電商的方式取得突破。另一方面，台灣的廠商應該考慮選擇HCE而非TSM平台，同時思考如何吸引具有強大網路效應與平台效應的族群，並在國外廠商進入前搶先佈局。本研究屬初探性質，可作為未來研究行動支付相關研究之基礎。 / Global mobile payment market is forecasted to boom from 2.354 trillions in 2013 to 7.21 trillion in 2015, averagely at 25% annual growth rate. Compared to 50-60% non-cash payment in other Asian countries Taiwan only has 25% non-cash payment, which suggests high potential growth. This research conducted Diamond Model to compare the advantages and challenges in the domain of mobile payment in the U.S., China and Taiwan. Additionally, inspecting a Taiwanese mobile payment platform company by Business Canvas to understand business models and strategies in Taiwan. The conclusion of the research suggested that though Taiwan has slower development at mobile payment in consequence of legislation factor, it has the late-developing advantage in the acquisition of technology. In demand side, Taiwan also has high customer preparation, thus the main challenges are the integration of supply chain and limited domestic need, which could be overcome by developing international e-commerce. Furthermore, Taiwanese mobile payment companies shall consider adopt HCE platform instead of TSM platform, at the mean time find out how to appeal the groups with strong network effect and platform effect, and speed up deployment before international companies access to Taiwan. This research plays a role of advanced research in mobile payment, and could be a foundation for further related researches.

Quality-based payment in healthcare&mdash;also known as pay-for-performance&mdash;is a popular policy intervention aimed at improving healthcare quality. However, there has been little theoretical work characterizing the underlying quality problem or the interaction between pay-for-performance and existing payment mechanisms. Furthermore, there is little empirical evidence that pay-for-performance has a substantial effect on healthcare quality.

Magistrinio darbo tema – Finansiniai e. atsiskaitymai verslo įmonių finansinėje veikloje. Darbo tikslas – išanalizuoti verslo įmonių finansinius atsiskaitymus bei pateikti rekomendacijas dėl vieningos atsiskaitymo sistemos ES šalyse. Informacinių technologijų augimo tendencija bei rinkos konkurencija priverčia verslo įmones keisti savo vidinius procesus, pritaikant šiuolaikiškas skaitmenines galimybes. Finansinių e. atsiskaitymų verslo įmonių finansinėje veikloje perkėlimas į e. erdvę yra labai svarbus žingsnis, skatinant skaitmeninės ir konkurencingos ekonomikos vystymąsi. ES nagrinėdama problemas, susijusias su e. atsiskaitymais, siūlo nemažai sprendimų kaip išvengti ir išspręsti šias problemas. Vienas iš tokių sprendimų yra vieningos mokėjimo erdvės sukūrimas ES šalyse, kuri vykdoma trimis etapais: sukūrimo, įgyvendinimo, prijungimo. Prijungimo etapas turi pasibaigti 2010 m. 12 mėnesį. Iki to laiko visos ES šalys privalo užtikrinti vieningos mokėjimo sistemos naudojimą, atliekant kaip vietinius taip ir tarptautinius pavedimus. Šios sistemos tikslas yra išspręsti „tarpsienines“ ES šalių problemas, susijusias su finansiniais atsiskaitymais – kad elektroniniai mokėjimai ES, t.y. mokėjimai kredito ir debeto kortelėmis, kredito pavedimai, mokėjimas tiesioginio debeto būdu ar kitaip būtų tokie pat paprasti, pigūs ir saugūs, kokie šiandien yra mokėjimai vienoje valstybėje narėje. „Tarpsieninės“ finansinių atsiskaitymų problemos stabdo ekonomikos vystymą konkurencingomis... [toliau žr. visą tekstą] / The aim of the thesis: to analyse the financial payments of business enterprises and to provide recommendations on a single payment system in EU countries. The trends in the area of IT growth and market competition make enterprises change their internal processes and make use of contemporary digital instruments. Shift of financial e-payments into the cyberspace in financial activities of business enterprises is a very important move stimulating the development of digital and competitive economy. Dealing with issues related to e-payments, EU offers a number of solutions how to prevent and to solve the problems. One of the solutions is a three-stage creation of a single payment area in EU countries: development, implementation and connection. The stage of connection must be completed by December 2010. By then all EU countries must ensure use of the single payment system both for local and international transfers. The goal of such system is to solve the problems of EU countries related to cross-border financial payments, so that e-payments in EU, i.e. payments by credit and debit cards, credit transfers, direct debit payments, etc., would be as easy, cheap and safe as the payments within borders of one member state are today. The problems of cross-border financial payments impede economic development on competitive conditions. Business enterprises of EU countries encounter a number of problems related to international transfers: incompatible architecture of computer systems... [to full text]