Electronic Office Research Articles

Analysis of the distribution of powers between electronic customs and customs of actual control when placing goods under various customs procedures

In recent years, the Russian Federation is paying considerable attention to the Russian Federal Customs Service development to increase the protection level of country’s national security. The Russian customs authorities are entrusted with three main functions: fiscal, protective and regulatory, but, simultaneously, the state is aware of the importance of reducing the customs operations timing with goods and customs control. The article raises the issues of improving the efficiency of Russian customs authorities as a result of the redistribution of powers between e-customs and customs actual control in 2017, that, on the one hand, is a priority direction for the development of the customs service in our country, but, on the other hand, raises a number of challenges that need to be addressed. The objectives of the study included: determination of the essence of documentary and actual control of goods; analysis of the distribution of powers between electronic customs and customs offices of actual control when placing goods under various customs procedures; identification of problems related to the distribution of powers between electronic customs and customs of actual control. The research methods include the dialectical, statistical, analytical methods, etc. It has been suggested that the algorithm for information interaction between the electronic declaration center and actual control posts by sending declarants acts of actual control to the electronic declaration center, should be improved. The study used: dialectical, statistical and other desk research methods.

Construction and Optimization of Distributed Electronic Archives System Merging Control Messages

This paper analyzes the whole of the electronic archives management system, describes the basic features and functions of the system, and gives the flow of each functional module of the system. Techniques for implementing important functions in the system are discussed and compared. Using the object-oriented idea, this paper designs the electronic archives management system and gives the hybrid structure model of the system. According to the needs of the electronic office, an official document transmission module is established to realize the electronic transmission of official documents, and the specific implementation process is given. According to the characteristics of archives information management and utilization, SQL Server is used as the background database and the database design is carried out. This paper introduces the full-text retrieval technology that realizes the query and retrieval function of electronic archives and gives how to configure the full-text retrieval service in SQL Server. This paper proposes a K-means-based merging control message clustering algorithm to solve the problem of communication topology changes caused by large-scale, high-mobility merging control messages. Based on the idea of K-means clustering, the calculation method of distance in K-means is improved by combining the distribution of the initial electronic archives message, and the fitness function of the electronic archives is designed by using the information of the electronic archives in the cluster and the average distance to the neighboring electronic archives. According to the maximum fitness value, the cluster head is selected to establish clustering. The file management system is tested and analyzed in a simulated environment. Based on the functional positioning of the system and the business environment, the functional performance and performance of the analysis system are examined and analyzed, and the research and development results are inspected according to the system development goals to check whether the development results of the system have reached the advanced stage. At the functional level, it can automate the management of the core business of the distributed electronic archives management department and support the distributed storage management of massive archive data, which effectively improves the informatization level and development efficiency of archives management.

ПОДАТКОВІ РІЗНИЦІ ПІДПРИЄМСТВА: ДОКУМЕНТУВАННЯ, ОБЛІК ТА ЗВІТНІСТЬ

The purpose of the article is to disclose the procedure for the application of tax differences by enterprises in the calculation of tax liabilities, for income tax, taking into account the electronic documentation of tax calculations. The actual rate of income tax of transport companies in 2015-2020 differs from the base rate of income tax to the adjustment of the pre-tax financial result on differences (tax differences). It is proved that the procedure for applying the differences involves the implementation of four interrelated stages in the calculation of tax liabilities for income tax. The first stage of accrual of income tax liabilities is to determine the annual income of the enterprise for the last reporting year in accordance with the provisions of paragraph 134.1.1. of the Tax Code of Ukraine. The second stage is the comparison of the annual income of the enterprise for the last reporting year with the critical value (UAH 40 million), including electronic documentation of the decision to apply the adjustment or refusal to adjust the financial result before tax on the difference. The third stage is to determine the differences of the enterprise from the list of differences from articles 138–140 of the Tax Code of Ukraine. The fourth stage is the calculation of four indicators (the amount of the difference by which the pre-tax financial result increases, the amount of the difference by which the pre-tax financial result reduced, the amount of the difference between the two previous indicators, income tax). The company makes electronic documentation of differences through the submission of the Tax return for corporate income tax and Annex DI to line 03 of the Tax return for corporate income tax. Submission is carried out through service «Electronic office of the payer» (E-cabinet, State Tax Service of Ukraine).

INFORMATION INTERNET RESOURCES IN THE SYSTEM OF PROVISION OF TRANSPARENCY OF PUBLIC AND LOCAL FINANCES

The use of Internet information resources has become an integral part of the effective implementation of the principles of publicity and transparency of financial relations at the level of public, local, corporate and personal finance. The need for transparency of financial relations and the main goals of its implementation are enshrined in the Strategy for Digital Development, Digital Transformations, and Digitization of Public Financial Management until 2025 and approval of the action plan for its implementation, which was approved by the Cabinet of Ministers on November 17, 2021. This determines the relevance of research in this area. The aim of the work is to study the current state of implementation of digital technologies and resources aimed at ensuring the transparency of financial relations at the public and local levels. The article analyzes recent research and publications on the use of digital information technologies and resources in ensuring the transparency of financial relations and found that most researchers consider digital Internet resources as a key factor in implementing such transparency at the public and local levels. The analysis showed that the most widespread in Ukraine is the use of Internet information resources in the field of transparency of the budget process, taxation, and transparency of local finances. Today, the official source of public finance at the state and local levels is the web portal "Open budget", which was launched in 2018 at the initiative of the Ministry of Finance of Ukraine. The work also covered the activities of the official state web portal "Spending", which covers data on the targeted use of budget funds. The functional capabilities of the electronic office of the taxpayer are considered, which allows for an increase in the level of transparency in the tax sphere. The functional features and content of the website of Transparency International Ukraine, which is accredited by the global movement Transparency International and the information resource "Search and Analytical System .007", allows obtaining open data revealing the use of public funds, were also analyzed.

Transformation of legal regulation of labor relations of scientific and pedagogical workers of modern universities in the digital economy

Introduction. The sphere of employment, being one of the most significant segments of society, is undergoing changes in the context of the use of new digital technologies. First of all, we are talking about a change in the labor function of employees, the use of artificial intelligence during interviews, as well as electronic methods of registration of the emergence, change or termination of labor relations, electronic office work. Due to the specifics of the education sector, the practice of introducing the achievements of the digital economy into the process of legal regulation of the labor of scientific and pedagogical workers of modern universities is of particular interest, especially in terms of the existence of factors that impede the digital transformation of the employment sector. The purpose of the study was to determine the legal possibility of introducing the achievements of the digital economy into the practice of legal regulation of labor, as well as to identify the factors that impede the digital transformation of the employment sector, using the example of scientific and pedagogical workers of modern universities. Materials and methods. The work used the methodology of a comprehensive study, including methods of document analysis, comparative analysis, secondary use of sociological, economic and medical data. The study used Rosstat data on higher education institutions registered in the Russian Federation for 2020. The results of the study show that the development of labor relations is taking place in line with modern global trends in terms of introducing the achievements of the digital economy into the practice of legal regulation of public relations. The sphere of education in our state is not an advanced industry for the introduction of digital technologies. However, according to research data, educational institutions of higher education are actively introducing electronic services and resources into their activities: electronic library systems (97.8%), electronic versions of textbooks (95.8%), training computer programs on certain subjects or topics (92.3%), as well as special software for solving individual problems – 90.8%, electronic document management systems – 84.1%. The specifics of work in educational organizations determines the need for the development and implementation of specific digital transformation tools in modern universities.

On the issue of taxation under the bill №4184

In today’s conditions, a useful tool for doing business is e-commerce, aimed at developing the economy of Ukraine and meeting the needs of both producers of goods (works, services) and consumers.According to the current national legislation, part of the electronic services provided by international corpora-tions on the Internet is subject to value added tax through the mechanism of delegating the obligation to declare tax liabilities to their customers if they are value added tax payers or are subjects management, even if they are not registered as value added taxpayers.
 The article is devoted to the study of current aspects of taxation under the bill №4184. The preconditions for the administration of value added tax in the taxation of electronic services to individuals supplied by non-residents on the Internet are analyzed by making appropriate amendments to the Tax Code of Ukraine, taking into account national legislation and foreign experience.The main changes proposed by the bill are systematized. It is noted that the bill as a whole has a positive impact on the economy and development of the state, and also draws attention to the imperfection of some pro-visions.The main changes proposed by the bill are highlighted, namely: the list of electronic services is determined; the list of non-residents is included in the list of persons registered as VAT payers; established rules for determining the place of supply of electronic services (B2C); a simplified VAT registration procedure for non-resident suppliers has been defined, which can be carried out remotely in electronic form on a specially developed web portal; released from the obligation of a non-resident to register tax invoices; provides for the payment of tax liability for a non-res-ident in foreign currency.It is noted that the adoption of the bill will provide fair tax conditions for national and international companies of non-residents that provide electronic services in Ukraine. The introduction of the rules will contribute to additional revenues from the paid tax to the budget. The bill proposes a simple mechanism for value added tax of non-residents, namely, allows you to remotely register in the electronic office of the taxpayer, as well as pay tax in foreigncurrency without a presence in Ukraine.

The Implementation Analysis Of Lamport Scheme With Sha-256 On Mobile E-Office

Electronic administration system is one of the best solutions in the current digital era, electronic-based systems are considered to make it easier for an organization to process data and can reduce the possibility of data loss due to human error or natural disasters. The current administrative data management application is called the Electronic Office (E-Office). The E-Office handles data for incoming mail, outgoing mail and mail disposition. There are frequent delays in receiving information and validating letter files that are still carried out using physical files, so the mobile e-office is a solution that can be used by an agency to make it easier for workers to access information more quickly and can be done anywhere. Data security is an important thing that needs to be considered in an electronic transaction, so this research will add data security to the mobile e-office using sha-256 and lamport schemes. We present data on the results of this mobile e-office test on mobile devices and virtual private servers (vps), the data is in the form of functional application performance testing results and records of processing time performed by mobile and vps devices. From this data an analysis will be carried out to determine the appropriateness of the devices that can be used in running a mobile e-office.

Kepatuhan Functional Requrements Hak Akses pada Electronic Records Management System Arteri.

This Research discusses the compliance of the Electronic Records Management System (ERMS) on the Principles and Functional Requirements for Records in Electronic office environments (ICA-REQ) Module Two related to access control functions in one of the main categories is maintain. One of the ERMS management records, namely Arsip Elektronik Terintegrasi (Arteri ) is based on open-source. Arteri is the ERMS for managing web-based electronic records to facilitate records management. Therefore, this research aims to determine whether the arteries meet the ERMS standard on the ICA-REQ regarding access control. So, the results of the analysis can be used as input for developers and users to conduct further evaluation and improvement. This research used a qualitative approach with literature study and made observations on Arteri as the object. On analysis it was found that Arteri only fulfilled 12 of the 17 mandatory access control function requirements .

Method for automatic control of assigning details to completed electronic document

In this article, the subject of research is the sub-process of controlling the assignment of requisites to the electronic document of the process of registration and preparation of completed electronic documents for transfer to archival storage in the electronic document management system. The aim of the research is to develop a method for automatic control of the assignment of details to a completed electronic document. In the course of the study, the requirements of regulatory legal acts of federal executive bodies in the field of office work and archiving were analyzed, in terms of the registration of electronic files and their preparation for transfer to archival storage, scientific publications covering the issues of automation of office work in electronic office systems. A functional model was built for the process of control of registration and preparation for the delivery of electronic files for archival storage using the IDEF 0 methodology in a model for performing the sub-process of assigning details to a completed electronic document of the process of controlling registration and preparation for the delivery of electronic documents using the theory of logic (predicate logic). A method has been developed for automatic control of the assignment of requisites to a completed electronic case, which can be used in the design of advanced electronic document management systems, as well as modernization of existing ones by creating software modules that implement the functions of automatic control of the registration of completed electronic cases. This method makes it possible to increase the efficiency of the process of preparing completed electronic files for transfer to archival storage.

Innovative approaches to customs inspections of participants in foreign economic activity

With the adoption of the Strategy for the Development of the Customs Service of the Russian Federation until 2030, one of the priorities for customs authorities has become the introduction of new approaches to the organization and conduct of customs control after the release of goods.The purpose of the research paper is to identify problematic aspects of the implementation of customs inspection technology and to substantiate innovative approaches to their implementation. The research methodology is based on the use of methods of analysis, synthesis, generalization, comparison and description, which allowed a comprehensive study of the object.The paper proposes a new approach, which provides for the centralization and concentration of control functions of customs control after the release of goods in authorized departments. This approach will improve not only the efficiency of the customs authorities for the implementation of supervisory functions after the release of goods but also the quality of customs administration in terms of creating a unified network of electronic customs offices, ensure the achievement of balance in the application of customs procedures facilitating and monitoring the implementation of foreign economic activity.The authors define the main directions for improving the technology of customs inspections to ensure the implementation of the new approach. The formed recommendations based on the results of the study can be used in the practical activities of the customs authorities of the Russian Federation.

Digitised Online Human Resource Management System of Indian Railways

Indian Railway has launched on 26th November, 2020 entirely digitized online Human Resource Management System (HRMS). The 100 per cent digitised online Human Resource Management System (HRMS) has been launched by Indian Railways in an attempt to increase its productivity and ensure employee satisfaction. This attempt is said to be a major step towards making the country digitally empowered. As a step towards employee interface, Indian Railways has introduced the HRMS. This initiative targets to bring all the railway employees on the employee portal so that all the processes of personnel management starting right from hiring to retiring will be on the digital platform. Indian Railways has already launched other modules of the Human Resource Management System including the Employee Master module, Electronic Service Record module, Annual Performance Appraisal Report (APAR) module, Electronic Pass module and Office Order Module. Railway Board has launched following modules of HRMS and User depot useful for railway employees and pensioners on 26th November, 2020 via video conferencing-such as Employee Self Service (ESS) module, Provident Fund (PF) Advance module, Settlement module. The Human Resource Management System (HRMS) can impact over twenty seven lakh families of serving Railway workers further those that have retired. It can facilitate improvement within the potency and productivity of the Railways. The system will herald transparency and increase answerability within the operating of Railways. This paper tries to present the digital aspect of HRMS of Indian Railways and suggestions for successful implementation of the digital HRMS.

Service Quality Assessment of Higher Education by Gray Approach (The Case of Kerbala University)

The quality of higher education has become one of the main challenges facing educational systems in thelast two decades. The promotion of services in the field of education and scientific research require activemanagement that continuously improves academic services.In this study, after identifying the indicators of the quality of higher education services, a questionnairewas distributed to 15 experts in order to elite the quality of higher education services in the university toassess these indicators and select the best effective ones. Then, a second questionnaire was provided to eightexperts to evaluate the performance and the weight of these criteria in the university by using Gray weights.The result of research revealed that the staff has the highest score and the university has a solid foundation.In order to reduce the existing gap, relevant academic subjects related to the disciplines need to be provided.Access to administrative services was improved, as well as electronic office services tailored to students’needs. In order to reduce the gap created for the environmental index, wider green space need to be developedwithin the university and increasing the opportunity for free web access and free access to valid and up-todate scientific resources are needed.

The level of perception, awareness, and behavior on intellectual property protection: A study of the emerging country

Emerging economies are facing problems in the administration and compliance with intellectual property protection in their countries. The IP term is now much more familiar to the public, but it is not well understood completely in a lawful way. The public is misinformed (or, at best, under-informed) about IP leading to higher levels of infringement as well as reducing the use and value of IP. Our study aimed to determine the level of perceptions, awareness, and behavior (PAB) on IP Protection of the medical technology students with the cross-sectional on-line survey on 795 students by electronic European Union Intellectual Property Office (EUIPO) questionnaire. The overall level of PAB was very high, greater than three quarters. The demographic factors related significantly to right PAB on IP protection were sex (female higher than male) and residency (other cities higher than Ho Chi Minh City). Only the awareness had the covariance with the behavior in structural equation modeling (SEM) model with a significant coefficient of 0.55. We should focus on an education program to increase the right awareness, then it would improve the right behavior on intellectual property protection in students who are living in the emerging countries.

ІНФОРМАЦІЙНЕ ЗАБЕЗПЕЧЕННЯ ДІЯЛЬНОСТІ ПОДАТКОВИХ ОРГАНІВ НА ДЕРЖАВНОМУ І ТЕРИТОРІАЛЬНОМУ РІВНЯХ

The urgency of this problem is that in Ukraine the issue of digitalization of information support of the fiscal space becomes widespread when the country is faced with the problem of lack of funds in the budget to perform its functions. The article highlights the relevance of information and analytical support for the functioning of tax authorities in Ukraine at different levels of government. Considerable attention is paid to the processes of digitalization of tax services and the prospects of their monitoring are substantiated. The role and specific features of the information potential of tax administrations of foreign countries are studied. The essential and institutional determinants of information support of the activity of tax bodies at the state and territorial levels are determined. The main sources of information support of tax authorities at the state and regional levels are grouped. It has been established that the practice of collecting financial information from the resources of information portals and social networks has recently become popular, but this aspect requires thorough monitoring and verification, as well as anticipation of probable risks. It is proved that an important element for the study is electronic document management as an object of activity of the State Tax Service of Ukraine. In modern conditions, the interests of stakeholders are growing in terms of efficiency, convenience and clarity of the information received, and on the part of the state and its tax authorities – timely and comprehensive information to taxpayers. The main sources of information support of tax authorities in Ukraine and Germany are systematized. Emphasis is placed on the need to develop electronic document management at all stages of the budget and tax process. Diagnosis of the possibilities of the electronic office of the taxpayer in terms of modular components (general information, personal information and information monitoring modular blocks) is conducted. The features of electronic tax information of local governments. The socio-economic and fiscal effects of increasing (innovation) of information State Tax Service of Ukraine are determinate.

ОСОБЛИВОСТІ РОБОТИ ЕЛЕКТРОННОГО КАБІНЕТУ ПЛАТНИКІВ ПОДАТКІВ

The article examines the structure and principle of operation of the electronic office of the taxpayer, its advantages and disadvantages. The object of research is the electronic office of the taxpayer. The purpose of the work is to analyze the work of the electronic office of the taxpayer. Research method - a method of operationalization of concepts, induction and deduction. The interaction of taxpayers and controlling bodies with the use of information and communication technologies is on the way to reforming the state bodies of Ukraine in accordance with the requirements of the European Union. One of the directions of modernization of the information system of the State Tax Service is the introduction of a new electronic service for providing electronic services to taxpayers using the Internet environment and a single web portal of the State Tax Service of Ukraine - a personal electronic office of the taxpayer. The electronic service was developed as part of the «Tax Block» system. The structure of the electronic office of the taxpayer is considered in detail. The advantages of submitting electronic reporting are analyzed and the ways to improve the work of the electronic cabinet are identified. KEY WORDS: ELECTRONIC CABINET, TAXPAYER, WEB PORTAL, TAXES, FEES.

НАЛОГОВОЕ АДМИНИСТРИРОВАНИЕ В ЦИФРОВОЙ ЭКОНОМИКЕ: ПЕРСПЕКТИВЫ РАЗВИТИЯ

In the field of the use of digital technologies in tax administration, Russia occupies a leading position. The main results of the work of the Federal Tax Service of Russia in this direction are increasing tax collection, bringing business out of the shadows through the introduction of a system for controlling VAT refunds (ASK VAT-2), online sales registers, marking goods with RFID tags (fur market) and QR codes (pharmaceutical market), electronic offices of taxpayers. However, the prospects for the introduction of digital technologies in the field of tax administration are associated with the construction of the architecture of a single information space through the use of blockchain technologies and artificial intelligence, which is reflected in this article.

SOME FEATURES OF CRIMINAL PROCEDURE IN RUSSIA IN CONNECTION WITH THE SPREAD OF CORONAVIRUS INFECTION (COVID-19)

The purpose of the article is to consider the peculiarities of investigative and judicial actions that are caused by their postponement, the inability to attract a lawyer, as well as the suspension of the preliminary investigation during the period of emergency measures taken by the government of the Russian Federation in response to the outbreak of the coronavirus infection pandemic (COVID-19). The authorsanalyze the features of the courts activity in connection with the coronavirus pandemic, which is associated with minimizing the personal reception of citizens and submitting documents via electronic Internet reception offices of courts or by Russian Post, as well as the possibility of conducting online court sessions. The authors come to the conclusion that the judicial system was not sufficiently prepared for the pandemic, and therefore it is urgently necessary to adopt a special normative act that would regulate the implementation of judicial proceedings in emergency situations, allowing to continue to consider urgent cases, including materials on the election, extension, cancellation or change of a preventive measure.

A Cloud Based Electronic Office Framework for Ethiopian Public Universities (CBEOFEPU)

An effective cloud-based electronic office management system plays a crucial role in delivering services in a better way. The main goal of this research is to create a smart environment, a digital workplace solution, good communication, and collaboration between employers and Ethiopian higher education institutions and to add some cloud computing capabilities to the electronic office. The proposed system is intended to better drive the effective development of Smart society and to advance a step into an era of the paperless, replace the previous manual handling of documents with an efficient electronic system. The study uses questionnaire, Interview, and observation data collection techniques and the developed prototype and proposed framework evaluate by different users, experts in software engineering and related fields. This study proposes a private cloud platform architecture for electronic office in Ethiopian public universities Software as a Service. The Cloud-Based Electronic Office Framework (CBEOF) adapts the IBM Cloud Reference Architecture (IBMCRA), the NIST Cloud Reference Architecture, and the Microsoft Web Application Architecture to take advantage of all the considerations and capabilities of a cloud-based software architecture.

Archiwa a systemy informatyczne w administracji publicznej. Wstęp do problematyki

Archives and IT systems in public administration. Introduction to the issue The subject of ICT systems currently in use in public administration units in Poland is incredibly extensive. On the one hand, it can be considered in the formal and legal context and on the other from a strictly technical point of view, related to the architecture or structure of applications, as well as software and hardware solutions used in them. The author has made an attempt to analyse issues related to the functioning of ICT systems, paying particular attention to domain-specific systems implemented in public administration units. The main matter under consideration are legal regulations concerning the essence of ICT systems, as well as handling electronic documentation stored in them. Domain-specific systems are independent ICT systems developed to provide services for a specific area of activity of a given institution, intended for carrying out strictly defined and specialised tasks. Such systems should make it possible to carry out all activities arising from legal provisions which concern the processing of data or compiling and storing documentation, which is managed in a way that reflects the whole decision-making process. The author made an attempt to present the most important issues related to the functioning of such ICT systems in public administration units in Poland. The article discusses legal regulations concerning such systems (and the way in which they are presented in applicable office and archive provisions), attempts to systematise and classify them and characterises their structure and basic tasks. The article presents issues of utmost importance from the point of view of state archives, related to the possibility of taking over archive materials. Attention was drawn not only to formal, legal or technical possibilities, but also organizational ones. The author characterises the manner and methods which can be used to judge the value of documentation coming from such systems. The author pointed out the most important research areas which concern the discussed issues: the place of domain-specific systems in modern offices and in electronic office administration, storing and securing electronic documents and shaping national archival resources. Nowadays, when we are dealing with a dynamic growth of various types of ICT systems, it is extremely important to protect documentation of a historical value, compiled in such systems.

Личный кабинет эксперта Экспертно-криминалистического центра МВД Российской Федерации

The article proposes the creation of personal electronic offices within the ISOD of the Ministry of internal Affairs of Russia for law enforcement officers who are able to solve gaps in the methodological support of official activities. The basic problem directions of methodical maintenance of professional activity of employees of expert divisions are considered. Part of the article deals with the organization of methodological support of new relevant types of forensic examinations, such as: construction and technical, video, automotive, computer, radio, describes the basic functionality of a single system of information and analytical support of the Ministry of internal Affairs of the Russian Federation (ISOD MIA). The author noted that one of the main criteria, the presence of which must necessarily be contained in the virtual offices of ATS experts is relevant information. So it is offered to reflect in private offices the following information: data on the tolerances available for the employee on independent production of judicial examinations; data on improvement of qualifications, with possibility of their increase in the mode on-line; actual information on the latest and already existing techniques on examinations on the right of production of which the expert has the confirmed admissions; information on instrument base on each type of examinations on which there is an active admission (with indication of the nearest availability); electronic library of literature, including secret, corresponding to the level of admission to it from the expert, with the possibility of acquaintance; electronic collections of forensic objects (if possible 3D models), with examples of their descriptions, the main features and in some cases the functional purpose, the exact size.