• The Journal of Asian Finance, Economics and Business
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• v.8 no.2
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• pp.617-624
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• 2021

The purpose of this study is to develop a Technology Acceptance Model (TAM), to determine differences in gender perceptions in adopting non-cash transactions. In this study, the authors provide a measurement of differences in gender perceptions in adopting cashless, which refers to perceived usefulness, perceived ease-of-use, and perceived security. Respondents in this study were students from the millennial generation who are very familiar with the use of technology, especially non-cash transactions. The data collection technique used in this study was a survey, by distributing questionnaires to 260 respondents. The data were processed statistically through Structural Equation Modeling (SEM). The results of this study indicate that for men, ease-of-use of transactions does not increase the use of non-cash transactions. Meanwhile, for women, perceived ease-of-use has a significant and positive effect on the use of non-cash transactions. Furthermore, perceptions of usability and security have a positive and significant impact on using non-cash transactions. It was also found that female students had a positive, but not significant, effect on the use of non-cash transactions. This means that there has been a difference in the perception of gender, between men and women, in responding to the use of non-cash transactions.

• International Journal of Internet, Broadcasting and Communication
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• v.14 no.3
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• pp.243-248
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• 2022

Considering the current situation where cash transactions account for 51.5% of private consumption expenditure, it is very important to secure a tax base by exposing business operators' cash transactions. In the September 2011 national audit, it was pointed out that although a significant part of the investment amount of businesses (VAN operators, etc.) related to the issuance of cash receipts has been recovered, they are still supported through the state tax. At this point in time when a significant amount of the initial investment has been recovered, it is necessary to study a new way to support business operators through methods other than the tax credit method. This study proposes various methods to improve the current cash receipt system and describes the advantages and disadvantages of each method. The most important thing for the improvement of the cash receipt system is that the issuance of cash receipts should be beneficial to business operators. As a result of this study, the most desirable improvement method is to provide differential compensation for the discriminatory cost because the cost is different for each cash receipt operator. For this purpose, we analyze the best way to improve the cash receipt system is a tax credit method and a tax credit for maintenance costs.

• KSII Transactions on Internet and Information Systems (TIIS)
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• v.16 no.4
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• pp.1266-1285
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• 2022

Compact E-cash is the first scheme which can withdraw 2^l coins within 𝒪(1) operations and then store them in 𝒪(𝑙) bits. Because of its high efficiency, a lot of research has been carried out on its basis, but no previous research pay attention to the privacy of payees and in some cases, payees have the same privacy requirement as payers. We propose a double-blind compact E-cash scheme, which means that both the payer and the payee can keep anonymous while spending. In our scheme, the payer and the bank cannot determine whether the payees of two different transactions are the same one and connect the payee with transactions related to him, in this way, the privacy of the payee is protected. And our protocols disconnect the received coin from previous transaction, then, the coin can be transferred into an unspent coin which belongs to the payee. The proposed e-cash scheme is secure within y-DDHI and LRSW assumption.

• The Journal of Society for e-Business Studies
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• v.24 no.1
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• pp.91-103
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• 2019

An accurate prediction on near-future cash flows plays an important role for a company to attenuate the shortage risk of cash flow by preparing a plan for future investment in advance. Unfortunately, there exists a high level of uncertainty in the types of transactions that occur in the form of receivables in inter-company transactions, unlike other types of transactions, thereby making the prediction of cash flows difficult. In this study, we analyze the trend of cash flow related to account receivables that may arise between firms, by using a stochastic approach. In particular, we utilize Variable Order Markov (VOM) model to predict how future cash flows will change based on cash flow history. As a result of this study, we show that the average accuracy of the VOM model increases about 12.5% or more compared with that of other existing techniques.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.10
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• pp.323-328
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• 2020

This study aims to analyze the changes in purchasing decisions in conducting transactions using cash and digital payment systems. Cash payment systems are very different from digital payments because they no longer use banks as intermediaries for transactions. The scope of this study is to determine the differences that take place with purchasing decisions using digital payment systems with OVO Indonesia smart applications. By using the paired T-test sample test method and testing the regression class assumptions, it is expected we will document the comparison between cash and digital payment systems as regards changes in consumers' buying interest behavior towards goods. Data is obtained by purposive sampling using special characteristics for smart application users. The results show that digital payments are developing very quickly, but cash payments still dominate due to the unavailability of complete facilities and infrastructure to support digital payment systems other than in cities. This study illustrates that digital payments have not been able to completely change consumer buying behavior in large numbers, but the main finding in this study is an increase in the percentage of digital payment usage to the online market, due to the many conveniences provided in OVO smart applications.

• The KIPS Transactions:PartD
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• v.11D no.6
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• pp.1335-1340
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• 2004

This study introduces a technology utilizing digital images as electronic money by inserting watermark into the images. Watermarking technology assign contents ID to images and inserts the contents ID into the images in an unnoticeable way. The server that manages the issue and the usage of mage electronic money (called ‘WaterCash’ hereafter) stores issued contents ID to database and manage them as electronic money. WaterCash guarantees anonymity and prevents the forgery and modification of WaterCash based on semi-fragile watermarking technique. In addition, WaterCash is transferable and the illegal use of WaterCash can be prevented based on the watermarking technology. The watermarking .technology used in this paper was designed to be robust to image compression but vulnerable to intentional or non-intentional Image processing.

• Proceedings of the Korean Society of Computer Information Conference
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• 2020.07a
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• pp.61-64
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• 2020

온라인 게임 시장에는 현금거래가 꾸준히 이루어지고 있다. 현금거래는 게임 회사에게 불이익을 주는 존재이며, 일부 유저들에게도 피해를 주고 있기 때문에 많은 게임 회사에서 현금 거래를 방지하기 위해 노력을 하고 있다. 본 논문에서는 유저들 사이에 일어나는 현금거래에 대해 분석하고 이를 토대로 현금거래를 방지하는 방안을 제시하고자 한다.

• Proceedings of the Korea Institutes of Information Security and Cryptology Conference
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• 1994.11a
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• pp.51-66
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• 1994

A divisible off-line electronic cash system based on cut-and-choose has first been proposed by [OO91] and recently more efficient single term divisible cash system was presented in [EO94] which is based on Brand's scheme [Bra93]. In this paper, we present a different type of single term divisible electronic cash system which is more efficient than previously proposed systems such as [OO91], [YLR93], and [EO94] in the standpoint of the amount of communication, the number of modular multiplications required in the payment transactions, and the storage requirement in the withdrawal protocol. Our scheme is a modified version of [LL93], where the major improvement has been made in its withdrawal transaction to introduce untraceability and multi-spendability. We have borrowed the idea of the withdrawal protocol of our scheme from [EO94] with minor modifications. Transferability in our scheme allows only a finite number of transfer. Our scheme satisfies an the desirable properties of an electronic cash system such as untraceability, divisibility and transferability. In addition, we present a n-spendable cash. The basic idea of extension to multi-spendability has been borrowed from [Bra93] with minor modifications.

• KSII Transactions on Internet and Information Systems (TIIS)
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• v.13 no.7
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• pp.3733-3755
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• 2019

E-cash has its merits comparing with other payment modes. However, there are two problems, which are how to achieve practical/complete tracing and how to achieve it in compact E-cash. First, the bank and the TTP (i.e., trusted third party) have different duties and powers in the reality. Therefore, double-spending tracing is bank's task, while unconditional tracing is TTP's task. In addition, it is desirable to provide lost-coin tracing before they are spent by anyone else. Second, compact E-cash is an efficient scheme, but tracing the coins from double-spender without TTP results in poor efficiency. To solve the problems, we present a compact E-cash scheme. For this purpose, we design an embedded structure of knowledge proof based on a new pseudorandom function and improve the computation complexity from O(k) to O(1). Double-spending tracing needs leaking dishonest users' secret knowledge, but preserving the anonymity of honest users needs zero-knowledge property, and our special knowledge proof achieves it with complete proofs. Moreover, the design is also useful for other applications, where both keeping zero-knowledge and leaking information are necessary.

• The Journal of Economics, Marketing and Management
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• v.9 no.1
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• pp.25-40
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• 2021

Purpose: The forecasting is the likelihood scientifically proved judgment about the prospects, the possible conditions of this or that phenomenon in the future and (or) about the alternative ways and the means of their realization. To adapt the instruments of budgeting for the analysis cash flow of company. Research design, data and methodology: The creates the budget of cash flow were carried out on the basis of data of the report for the 2017 of corporations POSCO and in the first half of the 2018 Daewoo Shipbuilding & Marine Engineering of South Korea. Results: The simultaneous use of budgeting techniques and the simple financial analysis allows to systematize the transactions, to identify the main problem areas in the movement cash flows. Therefore, working capital analysis is to determine the limits of their fluctuations in view of the changes in the business processes. Conclusions: In the pedagogical context solved the features of budgeting in the part evaluation current assets, its financing, its elements: the cash, the debtor. In the process of budgeting of cash flow, in credit budget, in financial budget we can see the main indicators: the current assets, the functioning capital, the optimum number of debtors, the optimum amount of cash and another.