Administrative Document Analysis and Structure

International audienceThis chapter reports our knowledge about the analysis and recognition of scanned administrative documents. Regarding essentially the administrative paper flow with new and continuous arrivals, all the conventional techniques reserved to static databases modeling and recognition are doomed to failure. For this purpose, a new technique based on the experience was investigated giving very promising results. This technique is related to the case-based reasoning already used in data mining and various problems of machine learning. After the presentation of the context related to the administrative document flow and its requirements in a real time processing, we present a case based reasonning for invoice processing. The case corresponds to the co-existence of a problem and its solution. The problem in an invoice corresponds to a local structure such as the keywords of an address or the line patterns in the amounts table, while the solution is related to their content. This problem is then compared to a document case base using graph probing. For this purpose, we proposed an improvement of an already existing neural network called Incremental Growing Neural Ga

Adverse Selection of Voluntary Health Insurance Scheme Proposed by the Hong Kong Government

In response to increasing public heath expenditure, the Government of Hong Kong Special Administrative Region (HKSAR Government) published a consultation document in October 2010 proposing a government-regulated “Voluntary Health Insurance Scheme”. The present study conducts game theoretic analysis and reveals that, under specific information structure, the implementation of such a proposal would result in adverse selection in medical insurance market, resulting in outcomes in opposition to the government’s intention

PERANCANGAN SISTEM INFORMASI AKUNTANSI (Studi kasus pada CV. MITRA TANINDO)

This study examined the Accounting Information System Design in CV. Mitra Tanindo. This research was conducted to determine the good and the weakness of Accounting Information System in the company and provide recommendations to the Accounting Information Systems. This study uses a case study approach. Method of data collection is done by direct observation in the object of research, namely CV. Mitra Tanindo to obtain data suitable data collection techniques. The data used in this research is the primary data is data obtained directly from the company through interviews, observation and documentation was processed and concluded. The analysis used in this study is a qualitative analysis; the analysis carried out by finding strengths and weaknesses of Accounting Information Systems is in the company. The result of this research is there are still some weaknesses were found. At the organizational structure, the overlap in the administrative tasks. Accounting Information System Goods Purchase of Trade, there is no document request merchandise purchase. Sales Accounting Information System of Cash, the transportation section does not accept Cash Sign Documents evidence that can not be compared with cash sales invoice before the goods delivered to the buyer. Accounting Information System of Credit Sales, Credit Sales Invoice Document incomplete. Payroll Accounting Information Systems ie, No Statement of Wages as payroll documents for employees. Based on these weaknesses, researchers gave suggestions for the design of CV. Accounting Information Systems. Mitra Tanindo. Organizational Structure of the Company, Making purchasing functions and sales functions. Accounting Information System Goods Purchase of Trade, Letter of Inquiry Making a document to record the purchase of merchandise required. Accounting Information System of Cash Sales, received the document transport section Invoice Cash Sales-2 and receive Cash Sales Invoice-1 and Evidence from the Treasury in order to transport compared before sending the goods to the buyer. Accounting Information System of Credit Sales, Cash Sales Invoice five copies made so that the credit-related sales to get this document. Payroll Accounting Information System is, making the Declaration of Wages. Keywords: Accounting Information Systems, Purchase of merchandise, merchandise supply records, merchandise sales and payroll

Analysis Framework for Translation of Maritime Legal Documents

Maritime activity around the globe currently generates a great amount of translation work, especially from English into other languages. This paper focuses on the analysis of the translation process in maritime legal and administrative documents. The study first establishes which maritime documents are most often translated and a tool is then developed to analyse such documents in detail, based on the concept of textual genre. Such analysis would help translators to better understand these highly specialised documents and thus contribute towards improving translation of the same

MoPark Initiative, Metadata Options Appraisal (Phase I)

Examines – and makes recommendations on - the needs of the Loch Lomond and Trossachs National Park as regards the metadata, metadata standards, and metadata management required for the competent handling of digital materials both now and in the future. Proposes an iterative approach to determining metadata requirements, working within a METS-based framework

The Reality of the Application of e-DMS in Governmental Institutions - an Empirical Study on the PPA

The research aims to identify the status of the application of electronic document management system in governmental institutions – the study was applied on the Palestinian Pension Agency. The population of this study is composed of all employees in the Palestinian Pension Agency. In order to achieve the objectives of the study, the researchers used the descriptive and analytical approach, through which try to describe the phenomenon of the subject of the study, analyze the data and the relationship between the components and the views put around it. Census method was used due to the small size of the study population and ease of access to the target group. (108) questionnaires were distributed to all members of the study population, were (65) employees in the Gaza Strip and (43) employees in the West Bank. All questionnaires were recovered. The study found the following results: There were no statistically significant differences in the members of the population in response to differences in the study about the reality of the application of electronic document management system in governmental institutions - case study on the Palestinian Pension Authority due to the age. There are no statistically significant differences in population members in response to the reality of the application of electronic document management system in governmental institutions - case Study on the Palestinian Pension Authority due to the variable nature of the job. As well as there are no statistically significant differences in the members of the population in response to the study about the reality of the application of electronic document management system in governmental institutions - case study on the Palestinian Pension Authority due to the variable of specialization. There are statistically significant differences in the study about the reality of the application of electronic document management system in governmental institutions - case study on the Palestinian Pension Authority due to Qualification variable for the benefit of members of the population study who are holding a Bachelor degree. There are statistically significant differences in the study about the reality of the application of electronic document management system in governmental institutions – case study on the Palestinian Pension Authority due to the variable number of years of experience for the benefit of members of the study population who have experience between 11-15 years. The study found a group of recommendations, including: the need to focus on the establishment of a general management of electronic documents in the organization structure that takes care of all the technical processes in it an contains scientifically qualified persons in the field of electronic document management. The need is for the attention in developing strategic plans, policies and mechanisms of action commensurate with the electronic document management system

Stabilizing “Pillar One”: Corporate Profit Reallocation in an Uncertain Environment

This paper is about how the world reestablishes international tax order. The paper focuses on the OECD’s work on profit reallocation and asks whether this multilateral effort can be successful in stabilizing the international tax system. The analysis centers on the current leading concepts for reallocating profit among jurisdictions under what is known as “Pillar One” of the OECD work programme. To analyze whether any Pillar One concept can be turned into a stable multilateral regime, it is necessary to specify certain elements of what a proposal to reallocate profits might entail. Accordingly, this paper sets out two strawman proposals. One strawman uses a “market intangibles” concept that explicitly separates routine and residual returns. The other strawman may reach a similar result, but does not explicitly attempt to separate routine and residual returns. Instead, in current OECD parlance, it might be described as a “distribution-based” approach. The paper asks whether either of the two strawmen could be agreed and stabilized multilaterally given the tools of modern international tax diplomacy. I conclude that the current procedural and institutional architecture for cementing international tax relations among states is inadequate to stabilize either of the strawmen. Nevertheless, with certain changes, reestablishing order may be possible. Moreover, I conclude that there are six key structural decisions that impact the ability to stabilize the international tax architecture in any Pillar One approach, and that these decisions are likely to be implicitly made in the course of choosing a political direction for Pillar One work in 2019. The choices made with regard to these decisions determine whether or not it will be possible to stabilize Pillar One. Even if good resolutions are reached along these six dimensions, there are only a couple paths to stabilize the system. One path would involve using every tool in the current OECD arsenal in new and more expansive ways, and then substantially depoliticize international tax matters and remove G20 involvement, such that logics of appropriateness developed among tax administrators isolated from political pressures and acting through transnational networks could lend stability to a new set of rules and principles. Even then, only a few Pillar One compromises could be stabilized this way. The alternative path, which could stabilize a broader range of proposals, requires formalizing the new regime in international law through a true multilateral treaty