Перспективы совершенствования администрирования НДС в цифровом мире: аналитический обзор

In conditions of integral digitalization, governments may face a shortfall in VAT revenues due to tax avoidance and frauds. Here arise two opposite hypotheses: 1) digital technologies can solve problems with VAT; 2) digital technologies are not capable to do so. The purpose of the study is to conduct an analytical review of the main problems and ways to improve the administration of VAT in the context of the digitalization of the economy. To achieve this, literature on digital technologies in VAT administration was analyzed. The literature sample consists of 25 sources on e-invoicing and 27 sources on blockchain in VAT administration. The main criteria for literature selection are: accessibility and significance of source; time horizon (last 10–15 years); keywords (“e-invoicing”, “blockchain”, “VAT”, “taxation”, “tax administration”); interdisciplinary approach (literature set represent standpoints of experts from different fields). It was established, that there is no consensus about e-invoicing and blockchain in VAT administration. These technologies have both shortcomings and advantages. The main result of the review is this: digital technologies are not a panacea for solving all problems with VAT administration. That is, both hypothesis of this paper is not proved, but not refuted. Digital technologies can simplify and reduce costs on VAT administration, provided there is a developed ICT infrastructure and consistent regulatory framework, a high tax culture, a low level of “shadow” economy. Interaction between countries in terms of the tax information exchange is also crucial. If these conditions are met, digital technologies in taxation can be effectively employed in the next 5–10 years in the most advanced countries; less developed countries will need much more time for this.В условиях всеобъемлющей цифровизации правительства могут столкнуться с падением поступлений НДС из-за уклонения от уплаты налога и мошенничества. В этой связи возникают две противоположные гипотезы: 1) цифровые технологии могут решить проблемы с НДС; 2) цифровые технологии на это не способны. Цель исследования в проведении аналитического обзора основных проблем и путей совершенствования администрирования НДС в условияц цифровизации экономики. Для этого была проанализирована литература по цифровым технологиям в администрировании НДС. В обзор вошло 25 источников по e-invoicing и 27 источников по блокчейну в администрировании НДС. Основными критериями отбора литературы являются: доступность и значимость источника; временной горизонт (последние 10-15 лет); ключевые слова («e-invoicing», «блокчейн», «НДС», «налогообложение», «налоговое администрирование»); междисциплинарный подход (представлены точки зрения специалистов из разных областей). Установлено, что нет единого мнения об e-invoicing и блокчейне в администрировании НДС. Эти технологии имеют как недостатки, так и преимущества. Главный итог обзора таков: цифровые технологии не являются панацеей от всех проблем с администрированием НДС. То есть, обе гипотезы данной работы не доказаны, но и не опровергнуты. Цифровые технологии могут упростить администрирование НДС и снизить затраты на него при наличии развитой ИКТ-инфраструктуры и последовательной нормативно-правовой базы, высокой налоговой культуры, низкого уровня «теневой» экономики. Взаимодействие между странами в плане обмена налоговой информацией также крайне важно. При соблюдении этих условий цифровые технологии в налогообложении могут быть эффективно использованы в ближайшие 5-10 лет в наиболее передовых странах; менее развитым странам потребуется гораздо больше времени для этого

Scientific History of Incipit in the period 2010-2016

Historial de la actividad científica y técnica del Instituto de Ciencias del Patrimonio (Incipit) del CSIC, basado en Santiago de Compostela, desde su fecha de creación (2010) hasta el año 2016. Se presentan la misión y las líneas de investigación del Incipit, centradas principalmente en el estudio de los procesos de patrimonialización y de valorización social del patrimonio cultural realizadas con una perspectiva transdisciplinar. Se relacionan las publicaciones, proyectos de investigación, actividades de ciencia pública, eventos de comunicación y productos de divulgación que su personal investigador ha producido a lo largo de estos años.General introduction to the Incipit. Presentation of the Research Line: Cultural Heritage Studies: Sub-Theme: Landscape Archaeology and Cultural Landscapes, Sub-theme: Heritagization Processes: Memory, Power and Ethnicity, Sub-theme: Socioeconomics of Cultural Heritage, Sub-theme: Archaeology of the Contemporary Past, Sub-theme: Material culture and formalization processes of cultural heritage. Scientific Contributions. Transfer of Knowledge. International Activities. Other Activities and Results. Scientific DisseminationN

Mining app reviews to support software engineering

The thesis studies how mining app reviews can support software engineering. App reviews —short user reviews of an app in app stores— provide a potentially rich source of information to help software development teams maintain and evolve their products. Exploiting this information is however difficult due to the large number of reviews and the difficulty in extracting useful actionable information from short informal texts. A variety of app review mining techniques have been proposed to classify reviews and to extract information such as feature requests, bug descriptions, and user sentiments but the usefulness of these techniques in practice is still unknown. Research in this area has grown rapidly, resulting in a large number of scientific publications (at least 182 between 2010 and 2020) but nearly no independent evaluation and description of how diverse techniques fit together to support specific software engineering tasks have been performed so far. The thesis presents a series of contributions to address these limitations. We first report the findings of a systematic literature review in app review mining exposing the breadth and limitations of research in this area. Using findings from the literature review, we then present a reference model that relates features of app review mining tools to specific software engineering tasks supporting requirements engineering, software maintenance and evolution. We then present two additional contributions extending previous evaluations of app review mining techniques. We present a novel independent evaluation of opinion mining techniques using an annotated dataset created for our experiment. Our evaluation finds lower effectiveness than initially reported by the techniques authors. A final part of the thesis, evaluates approaches in searching for app reviews pertinent to a particular feature. The findings show a general purpose search technique is more effective than the state-of-the-art purpose-built app review mining techniques; and suggest their usefulness for requirements elicitation. Overall, the thesis contributes to improving the empirical evaluation of app review mining techniques and their application in software engineering practice. Researchers and developers of future app mining tools will benefit from the novel reference model, detailed experiments designs, and publicly available datasets presented in the thesis

Políticas de Copyright de Publicações Científicas em Repositórios Institucionais: O Caso do INESC TEC

A progressiva transformação das práticas científicas, impulsionada pelo desenvolvimento das novas Tecnologias de Informação e Comunicação (TIC), têm possibilitado aumentar o acesso à informação, caminhando gradualmente para uma abertura do ciclo de pesquisa. Isto permitirá resolver a longo prazo uma adversidade que se tem colocado aos investigadores, que passa pela existência de barreiras que limitam as condições de acesso, sejam estas geográficas ou financeiras. Apesar da produção científica ser dominada, maioritariamente, por grandes editoras comerciais, estando sujeita às regras por estas impostas, o Movimento do Acesso Aberto cuja primeira declaração pública, a Declaração de Budapeste (BOAI), é de 2002, vem propor alterações significativas que beneficiam os autores e os leitores. Este Movimento vem a ganhar importância em Portugal desde 2003, com a constituição do primeiro repositório institucional a nível nacional. Os repositórios institucionais surgiram como uma ferramenta de divulgação da produção científica de uma instituição, com o intuito de permitir abrir aos resultados da investigação, quer antes da publicação e do próprio processo de arbitragem (preprint), quer depois (postprint), e, consequentemente, aumentar a visibilidade do trabalho desenvolvido por um investigador e a respetiva instituição. O estudo apresentado, que passou por uma análise das políticas de copyright das publicações científicas mais relevantes do INESC TEC, permitiu não só perceber que as editoras adotam cada vez mais políticas que possibilitam o auto-arquivo das publicações em repositórios institucionais, como também que existe todo um trabalho de sensibilização a percorrer, não só para os investigadores, como para a instituição e toda a sociedade. A produção de um conjunto de recomendações, que passam pela implementação de uma política institucional que incentive o auto-arquivo das publicações desenvolvidas no âmbito institucional no repositório, serve como mote para uma maior valorização da produção científica do INESC TEC.The progressive transformation of scientific practices, driven by the development of new Information and Communication Technologies (ICT), which made it possible to increase access to information, gradually moving towards an opening of the research cycle. This opening makes it possible to resolve, in the long term, the adversity that has been placed on researchers, which involves the existence of barriers that limit access conditions, whether geographical or financial. Although large commercial publishers predominantly dominate scientific production and subject it to the rules imposed by them, the Open Access movement whose first public declaration, the Budapest Declaration (BOAI), was in 2002, proposes significant changes that benefit the authors and the readers. This Movement has gained importance in Portugal since 2003, with the constitution of the first institutional repository at the national level. Institutional repositories have emerged as a tool for disseminating the scientific production of an institution to open the results of the research, both before publication and the preprint process and postprint, increase the visibility of work done by an investigator and his or her institution. The present study, which underwent an analysis of the copyright policies of INESC TEC most relevant scientific publications, allowed not only to realize that publishers are increasingly adopting policies that make it possible to self-archive publications in institutional repositories, all the work of raising awareness, not only for researchers but also for the institution and the whole society. The production of a set of recommendations, which go through the implementation of an institutional policy that encourages the self-archiving of the publications developed in the institutional scope in the repository, serves as a motto for a greater appreciation of the scientific production of INESC TEC

FIN-DM: finantsteenuste andmekaeve protsessi mudel

Andmekaeve hõlmab reeglite kogumit, protsesse ja algoritme, mis võimaldavad ettevõtetel iga päev kogutud andmetest rakendatavaid teadmisi ammutades suurendada tulusid, vähendada kulusid, optimeerida tooteid ja kliendisuhteid ning saavutada teisi eesmärke. Andmekaeves ja -analüütikas on vaja hästi määratletud metoodikat ja protsesse. Saadaval on mitu andmekaeve ja -analüütika standardset protsessimudelit. Kõige märkimisväärsem ja laialdaselt kasutusele võetud standardmudel on CRISP-DM. Tegu on tegevusalast sõltumatu protsessimudeliga, mida kohandatakse sageli sektorite erinõuetega. CRISP-DMi tegevusalast lähtuvaid kohandusi on pakutud mitmes valdkonnas, kaasa arvatud meditsiini-, haridus-, tööstus-, tarkvaraarendus- ja logistikavaldkonnas. Seni pole aga mudelit kohandatud finantsteenuste sektoris, millel on omad valdkonnapõhised erinõuded. Doktoritöös käsitletakse seda lünka finantsteenuste sektoripõhise andmekaeveprotsessi (FIN-DM) kavandamise, arendamise ja hindamise kaudu. Samuti uuritakse, kuidas kasutatakse andmekaeve standardprotsesse eri tegevussektorites ja finantsteenustes. Uurimise käigus tuvastati mitu tavapärase raamistiku kohandamise stsenaariumit. Lisaks ilmnes, et need meetodid ei keskendu piisavalt sellele, kuidas muuta andmekaevemudelid tarkvaratoodeteks, mida saab integreerida organisatsioonide IT-arhitektuuri ja äriprotsessi. Peamised finantsteenuste valdkonnas tuvastatud kohandamisstsenaariumid olid seotud andmekaeve tehnoloogiakesksete (skaleeritavus), ärikesksete (tegutsemisvõime) ja inimkesksete (diskrimineeriva mõju leevendus) aspektidega. Seejärel korraldati tegelikus finantsteenuste organisatsioonis juhtumiuuring, mis paljastas 18 tajutavat puudujääki CRISP- DMi protsessis. Uuringu andmete ja tulemuste abil esitatakse doktoritöös finantsvaldkonnale kohandatud CRISP-DM nimega FIN-DM ehk finantssektori andmekaeve protsess (Financial Industry Process for Data Mining). FIN-DM laiendab CRISP-DMi nii, et see toetab privaatsust säilitavat andmekaevet, ohjab tehisintellekti eetilisi ohte, täidab riskijuhtimisnõudeid ja hõlmab kvaliteedi tagamist kui osa andmekaeve elutsüklisData mining is a set of rules, processes, and algorithms that allow companies to increase revenues, reduce costs, optimize products and customer relationships, and achieve other business goals, by extracting actionable insights from the data they collect on a day-to-day basis. Data mining and analytics projects require well-defined methodology and processes. Several standard process models for conducting data mining and analytics projects are available. Among them, the most notable and widely adopted standard model is CRISP-DM. It is industry-agnostic and often is adapted to meet sector-specific requirements. Industry- specific adaptations of CRISP-DM have been proposed across several domains, including healthcare, education, industrial and software engineering, logistics, etc. However, until now, there is no existing adaptation of CRISP-DM for the financial services industry, which has its own set of domain-specific requirements. This PhD Thesis addresses this gap by designing, developing, and evaluating a sector-specific data mining process for financial services (FIN-DM). The PhD thesis investigates how standard data mining processes are used across various industry sectors and in financial services. The examination identified number of adaptations scenarios of traditional frameworks. It also suggested that these approaches do not pay sufficient attention to turning data mining models into software products integrated into the organizations' IT architectures and business processes. In the financial services domain, the main discovered adaptation scenarios concerned technology-centric aspects (scalability), business-centric aspects (actionability), and human-centric aspects (mitigating discriminatory effects) of data mining. Next, an examination by means of a case study in the actual financial services organization revealed 18 perceived gaps in the CRISP-DM process. Using the data and results from these studies, the PhD thesis outlines an adaptation of CRISP-DM for the financial sector, named the Financial Industry Process for Data Mining (FIN-DM). FIN-DM extends CRISP-DM to support privacy-compliant data mining, to tackle AI ethics risks, to fulfill risk management requirements, and to embed quality assurance as part of the data mining life-cyclehttps://www.ester.ee/record=b547227

Proyecto Docente e Investigador, Trabajo Original de Investigación y Presentación de la Defensa, preparado por Germán Moltó para concursar a la plaza de Catedrático de Universidad, concurso 082/22, plaza 6708, área de Ciencia de la Computación e Inteligencia Artificial

Este documento contiene el proyecto docente e investigador del candidato Germán Moltó Martínez presentado como requisito para el concurso de acceso a plazas de Cuerpos Docentes Universitarios. Concretamente, el documento se centra en el concurso para la plaza 6708 de Catedrático de Universidad en el área de Ciencia de la Computación en el Departamento de Sistemas Informáticos y Computación de la Universitat Politécnica de València. La plaza está adscrita a la Escola Técnica Superior d'Enginyeria Informàtica y tiene como perfil las asignaturas "Infraestructuras de Cloud Público" y "Estructuras de Datos y Algoritmos".También se incluye el Historial Académico, Docente e Investigador, así como la presentación usada durante la defensa.Germán Moltó Martínez (2022). Proyecto Docente e Investigador, Trabajo Original de Investigación y Presentación de la Defensa, preparado por Germán Moltó para concursar a la plaza de Catedrático de Universidad, concurso 082/22, plaza 6708, área de Ciencia de la Computación e Inteligencia Artificial. http://hdl.handle.net/10251/18903