Sales Forecasting Software in the Electronic Commerce System

Introduction to International Trade For most countries with VATs, international trade is a significant component of their economies. A country with a VAT must define the jurisdictional reach of the tax. Should the tax reach global supplies or should it be limited to supplies within the country’s territory? Whether global or territorial, should the tax be imposed on production within the country (an origin principle VAT), on domestic consumption (a destination principle VAT), or some combination of the two? Almost every country with a VAT imposes a territorial VAT that relies on the destination principle to define the jurisdictional limits of the tax. Under a pure destination principle, imports are taxed and exports are completely free of tax (zero-rated). With this system, it is important to identify the value of goods and services that are exported (and when they are exported) and identify the value of taxable imports and determine when they are taxable. This chapter discusses the rules that determine where a supply takes place, including the troublesome issues on cross-border transactions relating to the place where services are rendered and intangibles are supplied. The location or place of the supply of cross-border services has become more significant with the advent of electronically supplied services. If the place of supply rules applicable to the sale of goods and those applicable to the sale of services differ, the supplier must determine whether the sale is of goods or services, and this may be more difficult in the case of electronic commerce. For example, if computer software, music, and videos are transmitted by electronic signals rather than in compact disks or other physical form, is the transaction a sale of goods or a sale of services? Sales of standard packaged software have been treated as sales of goods, but sales of customized software have been treated as sales of services.

It is established that Trade Law is a branch of law which regulates legal relations arising in the course of business activities, in particular, those related to the purchase and sale of goods and services, as well as other transactions related to the relevant processes. This branch of law contains legal rules that govern the establishment, registration, management and liquidation of enterprises, transactions, fair competition, consumer protection, intellectual property, patents and trademarks, and other aspects of business activities related to trading. The article proves that trade legal relations as the subject matter of the Trade Law branch are a complex set of property and non-property relations arising between trade law entities in relation to the sale and purchase of goods and services. These legal relations include all stages of the process of buying and selling goods and services: from finding partners and signing a contract to making payments and fulfilling the parties’ obligations. It is argued that the key features of trade legal relations are as follows: parties to trade legal relations are not only legal entities, but also individuals; one of the parties to legal relations is necessarily an entity which sells goods and services; the relevant relations arise not only by concluding a written agreement, they may also be oral; these legal relations are governed by the rules of not only Trade Law, but also other branches of law which are closely intertwined with each other; parties to trade relations usually have a single goal which is a commercial one; the quality and efficiency of trade relations affect the development of the state's economy as a whole, as well as the financial and economic condition of each individual; regulation of trade relations is an important guarantee of observance of the rights and freedoms of a person using services, works, etc.

This paper presents the development of unified methods and software tools for processing information resources in electronic content commerce systems. A formal model of electronic content commerce systems is proposed. The formal models of information resource processing in electronic content commerce systems are proposed. A new approach to application and implementation of business processes is formulated for the electronic content commerce systems construction. A complex method of content formation, the operational method of content management and complex method of content support are developed. Software tools for content formation, management and support are developed. Design and implementation methods of electronic content commerce systems are based on online newspapers, which reflect the results of theoretical research, are developed. From the perspective of a systemic approach, the principles of applying information resources processing in these systems for content lifecycle implementation made the development of methods for content formation, management and support possible.

The rapidly spreading digital technologies have destroyed traditional ways of doing business, giving birth to a new business model - e-commerce, which has become a crucial feature of international trade. Currently, global e-commerce, as an innovative tool for cross-border purchase and sale of goods and services, provides almost unhindered access to international markets, facilitates business transactions, and responds quickly and easily to changes in consumer demand. E-commerce has become the backbone of China’s economy; it has changed the country’s economic landscape, reaching CHY 44 trillion, accounting for 27.6% of retail sales. The features of e-commerce enable residents of remote rural areas to purchase the same goods at the same price on the same platform as metropolis residents. China’s e-commerce has allowed millions of small and medium-sized enterprises to adapt to changes in market conditions and become exporters by joining the platforms of leading companies JD, Pinduoduo, Taobao, Tmall, etc. The experience of China is a useful lesson for most developing countries, which could also use e-commerce to guarantee their economic growth provided that they adopt the right policy and invest in digital infrastructure. The theoretical and practical signifi of studying Chinese experience in developing the ecommerce market, as well as insuffi research and incomplete comprehensive analysis of its functioning and immediate prospects in modern international economic relations, make the research topic relevant. The article analyzes the change in the volume of e-commerce transactions in China in the B2C and B2B sectors; traces the dynamics of cross-border ecommerce; identifi factors infl the rapid growth of the Chinese e-commerce market; defi the prospects for the development of Chinese e-commerce; basing on Chinese experience, highlights the factors that can stimulate the growth of the e-commerce market in the Republic of Belarus and the Russian Federation.

E-commerce in indonesia is expected to keep expanding due to the high consumer spending habits of the indonesian population. Online transactions can be conducted through applications or websites accessible via smartphones, with tokopedia being one of the most prominent e-commerce platforms. The scale used in this study is the likert scale. The population in this study is tokopedia users in surabaya. Taking into account suggestion number 3 on determining the number of samples by Hair et al. (2010), total sample taken was 160. In collecting the data, the researcher distributed questionnaires by using google form to 160 users of tokopedia in surabaya city. The result of the study showed that after sales services and customer ratings and reviews had positive and significant affect toward customer purchase intention. Besides, after sales services and customer ratings and reviews had positive and significant affect toward customer loyalty. After sales services and customer ratings and reviews had positive and significant affect toward customer satisfaction. After sales services and customer ratings and reviews has a significant indirect effect on customer purchase intention through customer satisfaction. After sales services and and customer ratings and reviews has a significant indirect effect on customer loyalty through customer satisfaction.

Issues concerning electronic commerce are increasing as more companies are developing a web presence and conducting business on the Internet.The technological and economic development of the latest centuries resulted in the significant development of the electronic commerce, and the changes made in the manner of executing transactions had important repercussions on the manner of executing the audit. Electronic commerce has rapidly transformed the way auditing functions are performed, posing challenges to the auditing profession. A few guidelines exist for meeting some of these challenges.The purpose of our paper is to explain about how to undertake audit process on electronic commerce systems. This paper presents information systems auditing, electronic commerce and the stages of audit process which should be conducted by auditors in case of companies that use electronic commerce system and the manner in which these combine with the audit in the classic environment of transactions. DOI: 10.15408/akt.v9i1.3581

Due to the rapidly growing use of the Internet, the development of electronic commerce (defined by the World Trade Organization as “the production, distribution, marketing, sale or delivery of goods and services by electronic means”1) has become one of the key aspects of today’s sustained growth. It influences productivity, facilitates the international movement of goods and services, and stimulates export and import trade. The European Union, as well as many multinational organisations, is working towards the harmonisation of their rules, and to facilitate and streamline this kind of international exchange. In this article, the author presents selected documents on electronic commerce published by the United Nations Commission on International Trade Law, the World Trade Organization, the Organisation for Economic Cooperation and Development, the International Chamber of Commerce and the European Union since 1994.


 
 
 History of Seal and Printing Cultures Implications of the four important Chinese inventions, the compass, gun powder, papermaking, and printing, have far-reaching significance for human civilisation. The Chinese seal is intimately related to printing. Seals have the practical function of duplicating impressions of words or patterns. This process shares a very similar concept to printing on a small scale. Printing originated from the function of seals for making duplicated impressions, and for this reason Wang believes that seals constitute the prototype of printing. Seals in Traditional Commere Seals in certain Asian countries, such as Taiwan and Japan, play a vital role similar to that played by signatures in Western society. Particularly, the Chinese seal has been an integral part of Chinese heritage and culture. Wong states that seals usually symbolise tokens of promise in Chinese society. Ancient seals in their various forms have played a major role in information systems, in terms of authority, authentication, identification, certified proof, and authenticity, and have also been used for tamper-proofing, impression duplication, and branding purposes. To illustrate, clay sealing has been applied to folded documents to detect when sealed documents have been exposed or tampered with. Interestingly, one of the features of digital signature technology is also designed to achieve this purpose. Wong records that when the commodity economy began to develop and business transactions became more frequent, seals were used to prove that particular goods had been certified by customs. Moreover, when the goods were subject to tax by the government, seals were applied to the goods to prove the levy paid. Seals continue to be used in Chinese society as personal identification and in business transactions, official and legal documents, administrative warrants and charters. Paper-based Contract Signing with Seal Certificates In Taiwan and Japan, in certain circumstances, when two parties wish to formalise a contract, the seals of the two parties must be affixed to the contract. As Figure 1 illustrates, seal certificates are required to be attached to the signed and sealed contract for authentication as well as the statement of intent of a voluntary agreement in Taiwan. Figure 1. Example of a contract attached with the seal certificates A person can have more than one seal; however, only one seal at a time is allowed to be registered with a jurisdictional registration authority. The purpose of seal registration is to prevent seal forgery and to prove the identity of the seal owner. Namely, the seal registration process aims to associate the identity of the seal owner with the seal owner’s nominated seal, through attestation by a jurisdictional registration authority. Upon confirmation of the seal registration, the registration authority issues a seal certificate with both the seals of the registration authority and the registration authority executive. Digital Signatures for Electronic Commerce Handwritten signatures and tangible ink seals are highly impractical within the electronic commerce environment. However, the shift towards electronic commerce by both the public and private sector is an inevitable trend. ‘Trust’ in electronic commerce is developed through the use of ‘digital signatures’ in conjunction with a trustworthy environment. In principle, digital signatures are designed to simulate the functions of handwritten signatures and traditional seals for the purposes of authentication, data integrity, and non-repudiation within the electronic commerce environment. Various forms of Public Key Infrastructure (PKI) are employed to ensure the reliability of using digital signatures so as to ensure the integrity of the message. PKI does not, however, contribute in any way to the signatory’s ability to verify and approve the content of an electronic document prior to the affixation of his/her digital signature. Shortcomings of Digital Signature Scheme One of the primary problems with existing digital signatures is that a digital signature does not ’feel’ like, or resemble, a traditional seal or signature to the human observer; it does not have a recognisably individual or aesthetic quality. Historically, the authenticity of documents has always been verified by visual examination of the document. Often in legal proceedings, examination of both the affixed signature or seal as an integral part of the document will occur, as well as the detection of any possible modifications to the document. Yet, the current digital signature regime overlooks the importance of this sense of visualisation. Currently, digital signatures, such as the OpenPGP (Pretty Good Privacy) digital signature, are appended to an electronic document as a long, incomprehensible string of arbitrary characters. As shown in Figure 2, this offers no sense of identity or ownership by simple visual inspection. Figure 2. Example of a PGP signature To add to this confusion for the user, a digital signature will be different each time the user applies it. The usual digital signature is formed as an amalgam of the contents of the digital document and the user’s private key, meaning that a digital signature attached to an electronic document will vary with each document. This again represents a departure from the traditional use of the term ‘signature’. A digital signature application generates its output by firstly applying a hash algorithm over the contents of the digital document and then encrypting that hash output value using the user’s private cryptographic key of the normal dual-key pair provided by the Public Key cryptography systems. Therefore, digital signatures are not like traditional signatures which an individual can identify as being uniquely theirs, or as a recognisable identity attributable to an individual entity. New Visualised Digital Signature Scheme Liu et al. have developed the visualised digital signature scheme to enhance existing digital signature schemes through visualisation; namely, this scheme makes the intangible digital signature virtually tangible. Liu et al.’s work employs the visualised digital signature scheme with the aim of developing visualised signing and verification in electronic situations. The visualised digital signature scheme is sustained by the digital certificate containing both the certificate issuer’s and potential signer’s seal images. This thereby facilitates verification of a signer’s seal by reference to the appropriate certificate. The mechanism of ensuring the integrity and authenticity of seal images is to incorporate the signer’s seal image into an X.509 v3 certificate, as outlined in RFC 3280. Thus, visualised digital signature applications will be able to accept the visualised digital certificate for use. The data structure format of the visualised digital certificate is detailed in Liu. The visualised signing and verification processes are intended to simulate traditional signing techniques incorporating visualisation. When the signer is signing the document, the user interface of the electronic contracting application should allow the signer to insert the seal from the seal image file location into the document. After the seal image object is embedded in the document, the document is referred to as a ’visually sealed’ document. The sealed document is ready to be submitted to the digital signing process, to be transmitted with the signer’s digital certificate to the other party for verification. The visualised signature verification process is analogous to the traditional, sealed paper-based document with the seal certificate attached for verification. In history, documents have always required visual stimulus for verification, which highlights the need for visual stimulus evidence to rapidly facilitate verification. The user interface of the electronic contracting application should display the visually sealed document together with the associated digital certificate for human verification. The verifier immediately perceives the claimed signer’s seal on the document, particularly when the signer’s seal is recognisable to the verifier. This would be the case particularity where regular business transactions between parties occur. Significantly, having both the issuing CA’s and the signer’s seal images on the digital certificate instils confidence that the signer’s public key is attested to by the CA, as shown in Figure 3. This is unlike the current digital signature verification process which presents long, meaningless strings to the verifier. Figure 3. Example of a new digital certificate presentation Conclusions Seals have a long history accompanying the civilisation of mankind. In particular, certain business documents and government communities within seal-culture societies still require the imprints of the participating entities. Inevitably, the use of modern technologies will replace traditional seals and handwritten signatures. Many involved in implementing electronic government services and electronic commerce care little about the absence of imprints and/or signatures; however, there is concern that the population may experience difficulty in adapting to a new electronic commerce system where traditional practices have become obsolete. The purpose of the visualised digital signature scheme is to explore enhancements to existing digital signature schemes through the integration of culturally relevant features. This article highlights the experience of the use and development of Chinese seals, particularly in visualised seals used in a recognition process. Importantly, seals in their various forms have played a major role in information systems for thousands of years. In the advent of the electronic commerce, seal cultures still remain in the d

Over the past several decades the quest to design electronics that boast ever increasing capabilities while continuously decreasing their size and weight has led to the development of a series of new packaging solutions. As the need for more functionality in less real estate increased, Multiple Chip Modules (MCM) were no longer satisfactory in many applications. Today, these applications call for a highly integrated packaging approach which often incorporates multiple functionalities into one package. In situations where time to the market for SOC (System on a Chip) is too slow or too costly the approach of System-in-a-package (SIP) can be the ideal solution. One element in modern packaging is the use of new 3D structures and high-k dielectric materials. The second element is advanced packaging methods. New technologies such as chip-on-chip assemblies have been developed. The third element has been the progression in design tools that allow engineers to seamlessly design an overall, highly integrated system. The forth element, testing, is often an expensive part of product development. With SIP technology that cost can be significantly lowered, making new product development economically more feasible. In this paper we present a systematic approach to designing highly integrated and miniaturized SIP packages. This approach enables rapid design, prototyping and time to production while achieving a new level of integration, miniaturization and reliability. Finally, a case study is presented to demonstrate a typical maturity cycle of a SIP, in this case for a wireless application.

This article examines the stages of cost management in modern conditions, when many organizations are engaged in multidisciplinary activities, the role of accounting is increasing and its knowledge becomes necessary not only for accountants, but also for managers and managers. The main tasks of accounting for the costs of finished products and their sales are: - timely documentation and reflection in the accounting of all operations with products; - control over the implementation of the release plan, safety, movement and timely organization of products; - accounting of shipped goods and timeliness of payment by buyers for shipped products; - identification of excess stocks of finished products for the purpose of their sale, and more. The methodological basis of the research in the article is the sale of goods and services, more precisely, the sale of goods and services is the subject of attention of a wide range of market participants interested in the results of its functioning. To ensure the survival of an enterprise in modern conditions, it is necessary to realistically assess the financial condition of both your enterprise and existing potential competitors. Financial condition is the most important characteristic of an enterprise's economic activity. It determines the competitiveness, potential in business cooperation, assesses the extent to which the economic interests of the enterprise itself and its partners in financial and production terms are guaranteed. However, the ability to really assess the financial condition is not enough for the successful functioning of the enterprise and the achievement of its goal. В данной статье рассмотрены этапы управления затратами в современных условиях, когда многие организации занимаются многопрофильной деятельностью, повышается роль бухгалтерского учѐта и его знание становится необходимым не только бухгалтерам, но и менеджерам и руководителям. Основными задачами бухгалтерского учета расходов готовой продукции и ее реализации являются: - своевременное документирование и отражение в учете всех операции с продукцией; - контроль за выполнением плана выпуска, сохранностью, движением и своевременной организацией продукции; - учет отгруженных товаров и своевременность оплаты покупателями отгруженной продукции; - выявление сверхнормативных запасов готовой продукции с целью ее реализации и другое. Методологической основой исследования в статье являются, сбыт товаров и услуг, точнее реализация товаров и услуг является предметом внимания обширного круга участников рыночных отношений, заинтересованных в результатах его функционирования. Чтобы обеспечивать выживаемость предприятия в современных условиях, нужно реально оценивать финансовые состояния, как своего предприятия так и существующих потенциальных конкурентов. Финансовое состояние – важнейшая характеристика экономической деятельности предприятия. Она определяет конкурентоспособность, потенциал в деловом сотрудничестве, оценивает, в какой степени гарантированы экономические интересы самого предприятия и его партнёров в финансовом и производственном отношении. Однако одного умения реально оценивать финансовое состояние недостаточно для успешного функционирования предприятия и достижения им поставленной цели. Бұл мақалада көптеген ұйымдар көпсалалы қызметпен айналысатын қазіргі жағдайдағы шығындарды басқару кезеңдері қарастырылады, бухгалтерлік есептің рөлі артып, оның білімі бухгалтерлерге ғана емес, менеджерлер мен менеджерлерге де қажет болады. Дайын өнім мен оны өткізуге кеткен шығындарды есепке алудың негізгі міндеттері: - уақтылы құжаттау және өніммен жүргізілетін барлық операцияларды есепке алу кезінде көрсету; - шығару жоспарының орындалуын, қауіпсіздігін, қозғалысын және өнімді уақытында ұйымдастыруды бақылау; - жөнелтілген тауарлардың есебі және сатып алушылардың жөнелтілген өнім үшін төлемнің уақтылығы; - оларды сату мақсатында дайын өнімнің артық қорын анықтау және басқалары. Мақаладағы зерттеудің әдіснамалық негізі тауарлар мен қызметтерді сату болып табылады, дәлірек айтсақ, тауарлар мен қызметтерді сату оның қызмет ету нәтижелеріне қызығушылық танытқан нарық субъектілерінің кең ауқымының назары болып табылады. Кәсіпорынның қазіргі жағдайда өмір сүруін қамтамасыз ету үшін сіздің кәсіпорыныңыздың да, қазіргі әлеуетті бәсекелестердің де қаржылық жағдайын нақты бағалау қажет. Қаржылық жағдай - бұл кәсіпорынның экономикалық қызметінің маңызды сипаттамасы. Бұл іскерлік ынтымақтастықтағы бәсекеге қабілеттілікті, әлеуетті анықтайды, кәсіпорынның және оның серіктестерінің қаржылық және өндірістік шарттардағы экономикалық мүдделеріне қаншалықты кепілдік берілетіндігін бағалайды. Алайда, қаржылық жағдайды шынымен бағалау мүмкіндігі кәсіпорынның сәтті жұмыс істеуі және оның мақсатына жетуі үшін жеткіліксіз.

The emergence of wireless and mobile networks has made possible the introduction of electronic commerce to a new application and research subject: mobile commerce. Understanding or constructing a mobile or an electronic commerce system is an arduous task because the system involves a wide variety of disciplines and technologies and the technologies are constantly changing. To facilitate understanding and constructing such a system, this article divides the system into six components: (i) applications, (ii) client computers or devices, (iii) mobile middleware, (iv) wireless networks, (v) wired networks, and (vi) host computers. Elements in these components specifically related to the subject are described in detail and lists of current technologies for component construction are discussed. Another important and complicated issue related to the subject is the mobile or electronic commerce application programming. It includes two types of programming: client-side and server-side programming, which will be introduced too.

In the current progress of society, much attention is paid to the psychological study of personality in the interests of ensuring the effective operation of any organization. With the spread of COVID19 infection in the world, the need to develop alternative best practices and mechanisms for psychological research is becoming more urgent. That is why the use and implementation of information technology and communication capabilities of the Internet is considered promising for the organization and conduct of psychological studies of personnel. That is why the purpose of the article is to carry out theoretical and applied analysis of modern software and technology solutions for online psychological study of personnel in the interests of the Ministry of Defense and the Armed Forces of Ukraine.Existing software and technology solutions implemented through computer testing, such as the Moodle system, KTC Net 2 test system, Survey Monkey service, Google Forms, etc. are analyzed. This helped to describe the general features and characteristics of this class of software solutions. At the same time, certain gaps in the functional component of the existing services have been identified, which do not meet the requirements of online psychological study of the personnel of the Ministry of Defense and the Armed Forces of Ukraine. All this helped to formulate conceptual requirements for the online platform for psychological study of staff and to get closer to the development of a modern software solution. Computer online testing saves a lot of time. The task of the subject is to provide answers in a convenient format. The received data can be automatically recorded, processed, stored and displayed. The possibility of remote testing and ensuring the confidentiality of results is being implemented.

Consumer reluctance to accept and to use electronic commerce has been attributed to lack of trust, uncertainty, information infringement, and security as well as privacy in electronic commerce systems. Our study presents a model for investigating the formation of initial trust of Indonesia's electronic commerce consumers and its services use intention on technology acceptance. A model and hypotheses will be proposed to describe the relationships between the investigated variables. Website usability and perceived security were the highest factors affecting both on the initial trust formation and consumers' intention to use electronic commerce services in Indonesia. The study will draw some related conclusions including a discussion of findings and implications.

In order to solve the problems of electronic commerce’s discreteness, heterogeneous, decentralized and incompleteness, proposes a framework for electronic commerce system based on the SCA, through the design of logical structure of the system, the different modules of electronic commerce systems are uniform packaged through the service component, so the system has feature of scalability and flexibility. Practice shows that the program can effectively respond to the existing electronic commerce system for information integration, information exchange and data sharing.

Traditional e-sales forecasting models for e-commerce platforms face challenges such as handling complex nonlinear data relationships, a lack of personalized marketing strategies, and low utilization of real-time data, resulting in poor forecasting accuracy. To address these issues, this paper explores a machine learning–based approach to sales forecasting, with the aim of improving forecast accuracy and enabling personalized marketing plans. The study uses a public dataset from an e-commerce sales forecasting challenge, performs data preprocessing, and removes outliers and missing values. An e-commerce sales forecasting model is then built using the eXtreme Gradient Boosting algorithm, which can effectively capture nonlinear relationships in the data and generate more accurate sales forecasts. In addition, the K-means clustering algorithm is used to analyze customer data to support the development of personalized marketing strategies.