http://chineseinput.net/에서 pinyin(병음)방식으로 중국어를 변환할 수 있습니다.
변환된 중국어를 복사하여 사용하시면 됩니다.
Yeoul Hwangbo,Sun-bok Seo 서울행정학회 2004 서울행정학회 학술대회 발표논문집 Vol.- No.-
This study deals with controversial issues surrounding the today’s cyber-taxation and recommends a feasible consumption tax system architecture titled Global Electronic Tax Invoice System (GETI). The GETI is an electronic consumption tax architecture to provide “all-in-one” tax and e-payment services through a trusted third party (TTP). GETI is designed to streamline the overall cyber-taxation process and provide simplified and transparent tax invoice services through an authorized TTP. To ensure information security, GETI incorporates Public Key Infrastructure (PKI) based digital certificates and other data encryption schemes when calculating, reporting, paying, and auditing tax in the electronic commerce environment. GETI is based on the OECD cyber-taxation agreement that was reached in January 2001, which established the taxation model for B2B and B2C electronic commerce transactions. For the value added tax systems, tax invoice is indispensable to commerce activities, since they provide documentations to prove the validity of commercial transactions. As paper-based tax invoice systems are gradually phased out and are replaced with electronic tax invoice systems, there is an increasing need to develop a reliable, efficient, transparent, and secured cyber-taxation architecture. To design such architecture, several desirable system attributes were considered -reliability, efficiency, transparency, and security. GETI was developed with these system attributes in mind.
Yeoul Hwangbo 한국행정학회 2004 International Review of Public Administration Vol.9 No.1
This study deals with controversial issues surrounding the todays cyber-taxation and recommends a feasible consumption tax system architecture titled Global Electronic Tax Invoice System (GETI). The GETI is an electronic consumption tax architecture to provide all-in-one tax and e-payment services through a trusted third party (TTP). GETI is designed to streamline the overall cyber-taxation process and provide simplified and transparent tax invoice services through an authorized TTP. To ensure information security, GETI incorporates Public Key Infrastructure (PKI) based digital certificates and other data encryption schemes when calculating, reporting, paying, and auditing tax in the electronic commerce environment. GETI is based on the OECD cyber-taxation agreement that was reached in January 2001, which established the taxation model for B2B and B2C electronic commerce transactions.For the value added tax systems, tax invoice is indispensable to commerce activities, since they provide documentations to prove the validity of commercial transactions. As paper-based tax invoice systems are gradually phased out and are replaced with electronic tax invoice systems, there is an increasing need to develop a reliable, efficient, transparent, and secured cyber-taxation architecture. To design such architecture, several desirable system attributes were considered -- reliability, efficiency, transparency, and security. GETI was developed with these system attributes in mind.
Smart Card System Architecture for enhancing the security and the applications of Local e-Government
Hwangbo Yeoul,Suh Sun Bok 서울행정학회 2003 서울행정학회 학술대회 발표논문집 Vol.- No.-
This study deals with smart card system issues surrounding the e-government and recommends feasible system architecture for smart card-based e-government As concerns for e-government have been growing in recent years, most of countries have implemented or have the planning to develop the e-government programs. e-Government can provide good opportunities to ensure the efficiency of public services, the transparency of public affairs, and the participation of citizens called as e-democracy. However, it simultaneously poses the risks of security and the lack of public services. Smart card can be considered as an infrastructure component for public service enabler as well as for network security based on Public Key Infrastructure (PIG). Although there have been many studies and trials on smart card system implementation for a long time, smart card-based infrastructure has not been established yet - for its dissemination has been prevented by the obstacles, such as an immature technology, a political resistance, and the lack of application. The system of smart card needs to be focused on the application as well as the technology for the purpose of satisfying a citizen. In this study, we suggest new smart card-based system models; harmonization of the front-office and the back-office, the simple issuance model, and the ubiquitous convergence model. This research result clearly shows that the smart card can be the best solution for satisfying the citizen by supporting the application of e-government as well as the security on cyberspace.
ICT Initiatives to Realise the Long Term National Development Plan in Brunei Darussalam
Yeoul Hwangbo,Hjh Syamimi binti Hj Md Ariff 한국지역정보화학회 2012 한국지역정보화학회지 Vol.15 No.4
The national vision known as Wawasan Brunei 2035 aims to make Brunei Darussalam by 2035, a nation which will be widely recognised for (i) the accomplishment of its educated and highly skilled people as measured by the highest international standards; (ii) quality of life that is among the top 10 nations; and (iii) a dynamic and sustainable economy with income per capita within the top 10 countries in the world, without having to rely on natural resources. Knowledge based economy (KBE) is required to be established to lay the foundation of Wawasan 2035. In the context of KBE, the researchers reviewed the 8<SUP>th</SUP>, 9<SUP>th</SUP>, and 10<SUP>th</SUP> National Development Plans between 2001 and 2017 and examined enabling ICTs to realise Wawasan 2035. Against this backdrop, a qualitative analysis is conducted and three major ICT thrusts are identified as (i) innovating the Government, (ii) economic diversification, and (iii) promoting ICT industry. The corporate structure is proposed so that three ICT pillars ?initiated by the EGNC, the BEDB, and the AITI - can be closely linked to create the maximum synergy effects. In order to manage ICT experience and knowledge from overseas experts in an effective way, it is needed to establish knowledge management system (KMS) with focus on facilitating knowledge transfer to the Brunei Darussalam.