• The Journal of Asian Finance, Economics and Business
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• v.7 no.12
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• pp.1167-1174
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• 2020

This study aims to evaluate the effect of computerized tax services in improving tax performance by moderating governance principles in Jordanian tax income departments. The study is based on a questionnaire distributed to income tax auditors, who were chosen by the simple random sampling method, so that 170 questionnaires were subjected to statistical analysis. The study models were formulated in the form of simple and multiple regression equations to test the hypotheses of the study, in addition to relying on One Sample T-test to calculate the mean of questionnaire answers. The most prominent research results is that the application of tax governance principles through the provision of computerized tax services is reflected in the increase in confidence between taxpayers and income tax departments, the efficiency of tax performance, and tax proceeds. Also, the study pointed out the importance of the income tax departments to prepare strategic plans regarding the development and the follow-up of modern technologies related to computerized tax services. It especially regards linking and collecting tax from taxpayers such as via electronic tax payment and collection system, in order to ensure the speed of completion, accuracy of calculation, and raising the efficiency of tax performance.

• International journal of advanced smart convergence
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• v.10 no.1
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• pp.62-74
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• 2021

We compare Over-the-Tops (OTTs), Netflix and Amazon Prime Video (APV) with five success factors of innovation. Firstly, Netflix offers better personalized service than APV, because APV has collaborative filtering algorithms to recommend safe bets, not the customers really want. Secondly, APV' user interface is undercooked to lock the members in, even if it has more content and better price offer than Netflix retaining its loyal customers despite the price increase. Thirdly, Netflix has simple subscription model with three tiering, but APV has complicated pricing model having annual and monthly, APV and Prime Video (AV) app, Amazon subscription and extra payment of Amazon Prime Channels (APCs). Fourthly, Amazon has fewer partnership than Netflix especially when it comes to local TV series. Instead, Amazon has live TV channel collaboration including sports content. Lastly, both have strategic and operational agility in their organization well.

• Proceedings of the Korean Society of Computer Information Conference
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• 2020.07a
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• pp.211-213
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• 2020

최근 중국 시장에서 모바일 결재 서비스이 사용량이 매우 증가하고 있으며, 세계 모바일 결재 시장에서 1위를 차지하였다. 모바일 간편 결제란 일반적으로 재화, 서비스 이용에 연관된 결제를 모바일 단말기로 처리하는 것을 말하는데. 고객들의 수요를 만족시켜 사용도를 높이고 고객충성도를 효과적으로 배양하고 끌어올리는 것은 각 모바일 간편결제 서비스 플랫폼들의 초미의 관심사가 되었다. 이에 본 논문에서는 중국 모바일 간편결재 서비스품질과 기술수용모델이 고객만족도와 재사용의도에 미치는 영향을 살펴보았다. 그리고 유형별 분석결과에 대한 차이가 있는지 살펴보았다. 먼저 선행연구를 바탕으로 연구모형 및 연구가설을 설정하고, 중국의 고객들을 대상으로 250명을 대상으로 설문조사를 실시하였고, SPSS 19.0 통계분석 프로그램을 사용하여 실증분석을 하였다.

• Proceedings of the Korean Society of Computer Information Conference
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• 2020.07a
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• pp.191-192
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• 2020

모바일 결제는 모바일 거래 성공에 중요한 역할을 하고 있는 요소이다. 모바일 간편 결제란 일반적으로 재화, 서비스 이용에 연관된 결제를 모바일 단말기로 처리하는 것을 말하는데. 모바일 폰의 높은 보급률과 사용자의 편리하고 즉각적인 결제에 대한 니즈에 의해 모바일 결제는 금전적 거래를 성사하는데 중요한 채널로 인식되고 있다. 모바일 간편결제 시장이 급성장세를 보이면서 카드를 갖다 대거나 인증만으로 결제하는 세상이 빠르게 확대되고 있다. 스마트폰 제조사를 비롯해 플랫폼 및 유통업체, 결제시장의 전통 강자인 각 금융사에 이르기까지 간편결제 시장의 주도권을 놓치지 않기 위한 경쟁도 더욱 달아오를 것으로 전망 된다. 그럼에도 불구하고 미래의 잠재적 주요고객이면서 현재 사용하고 있는 청소년들에 대한 모바일 간편 결제 서비스 이용현황에 대한 연구는 아직 미흡하다. 청소년들이 모바일 간편 결제에 대해 어떻게 생각하고 있는지 확인해 보고자 한다.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.10 no.4
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• pp.824-829
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• 2009

SMS service is widely used for providing the approval information of a credit card when the payment is made by a credit card. But the message contained in the SMS is very simple and includes one time approval information. Although detailed approval informations could be retrieved by means of wire-network or mobile network services, the wire-network service could not be used on moving and the mobile network service requires high cost. In this paper, a WIPI application program managing the approval informations of a credit card based on the accumulated SMS messages in the cell phone has been developed. A cell phone user can conveniently can get the useful information such as the approval list on last month, the approval list on this month, the total amount on this month and the information about payment by installment from the developed program without any cost.

• KIPS Transactions on Software and Data Engineering
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• v.5 no.12
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• pp.671-676
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• 2016

Recently, according to the limelight of Fintech, simple payment using biometric at smartphone is widely used. In this paper, we propose a new contactless biometric method using thumb image without additional sensors unlike previous biometrics such as fingerprint, iris, and vein recognition. In our method, length, width, and skin texture information are used as features. For that, illumination normalization, skin region segmentation, size normalization and alignment procedures are sequentially performed from the captured thumb image. Then, correlation coefficient is calculated for similarity measurement. To analyze recognition accuracy, genuine and imposter matchings are performed. At result, we confirmed the FAR of 1.68% at the FRR of 1.55%. In here, because the distribution of imposter matching is almost normal distribution, our method has the advantage of low FAR. That is, because 0% FAR can be achieved at the FRR of 15%, the proposed method is enough to 1:1 matching for payment verification.

• International Commerce and Information Review
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• v.9 no.1
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• pp.381-399
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• 2007

UCP 600 will now come into effect on 1 July 2007, giving practitioners more than six months to prepare for the change. The vote on the UCP was also a favourable vote on eUCP Version 1.1 which was amended to bring it into conformity with the new rules. ICC Banking commission unanimeusly approved the revised UCP 600 on 26 October 2006 in paris convention. The most important revision of UCP600 have altered the technical and difficult to understand wording of UCP500 into plain simple precise and concise language, The singuler achievement of UCP600 is its elimination of phrase like "reasonable care" "reasonable time" and "an it's face" from the rule. The introduction of separate articles 2 and 3 on "Definitions" and "Interpretation" which contain the concept of "honour" along with the inclusion of certain ISBP wording in UCP, should bring about far greater clarity and precision than in many of the contentions articles in UCP500. The definition of negotiation should help lay to rest the controversies surrounding the terms of negotiation. The removal of reasonable time and the replacement by five banking days should speed the process and make L/Cs more attractive in the market, nevertheless UCP600 have many problems in appling it in practical field. For example the definition of credit, negotiation and purchase it's accepted or undertaken payment draft by accepting bank or deferred payment bank, the second advising bark's position etc. so, I will introduce in this thesis the important revised articles of UCP600 and investigate the problems in applying it in practicle field with reference to the specialist's opinion of the practical field and ICC opinions of drafting Group.

• KIPS Transactions on Computer and Communication Systems
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• v.7 no.3
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• pp.73-80
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• 2018

Due to the popularity of smartphones and the simplification of financial services, the number of mobile financial services is increasing. However, the security keypads developed for existing financial services are susceptible to probability analysis attacks and have security vulnerabilities. In this paper, we propose and implement a security keypad based on dual touch. Prior to the proposal, we examined the existing types of security keypads used in the mobile banking and mobile payment systems of Korean mobile financial businesses and analyzed the vulnerabilities. In addition, we compared the security of the proposed dual touch keypad as well as existing keypads using the authentication framework and the existing keypad attack types (Brute Force Attack, Smudge Attack, Key Logging Attack, and Shoulder Surfing Attack, Joseph Bonneau). Based on the results, we can confirm that the proposed security keypad with dual touch presented in this paper shows a high level of security. The security keypad with dual touch can provide more secure financial services, and it can be applied to other mobile services to enhance their security.

• International Journal of Internet, Broadcasting and Communication
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• v.14 no.3
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• pp.193-204
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• 2022

The 2018 Seoul Zero Pay is a policy actively promoted by the government as an economic stimulus package for small business owners and the self-employed who are experiencing economic depression due to COVID-19. However, the controversy over the effectiveness of Zero Pay continues even after two years have passed since the implementation of the policy. Zero Pay is a joint QR code mobile payment service introduced by the government, Seoul city, financial companies, and private simple payment providers to reduce the burden of card merchant fees for small business owners and self-employed people who are experiencing economic difficulties due to the economic downturn., it was attempted in the direction of economic revitalization for the return of alleyways[1]. Therefore, this study intends to draw implications for improvement measures so that the ongoing zero-pay can be further activated and the economy can be settled normally. The analysis results of this study are as follows. First, it shows the effect of increasing the income of small business owners by inducing consumption in alleyways through the economic revitalization policy of Zero Pay. Second, the issuance and distribution of Zero Pay helps to revitalize the local economy and contribute to the establishment of a virtuous cycle system. Third, stable operation is being realized by the introduction of blockchain technology to the Zero Pay platform. In terms of academic significance, the direction of Zero Pay's policies and systems was able to identify changes in the use of Zero Pay through big data analysis. The implementation of the zero-pay policy is in its infancy, and there are limitations in factors for examining the consumer image perception of zero-pay as there are insufficient prior studies. Therefore, continuous follow-up research on Zero Pay should be conducted.

• The KIPS Transactions:PartC
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• v.11C no.7 s.96
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• pp.889-894
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• 2004

Most ad-hoc routing protocols such as AODV(Ad Hoc On-Demand Distance Vector) and DSR(Dynamic Source Routing) do not try to search for new routes if the network topology does not change. Hence, with low node mobility, traffic may be concentrated on several nodes, which results in long end-to-end delay due to congestion at the nodes. Furthermore, since some specific nodes are continuously used for long duration, their battery power may be rapidly exhausted. Expiration of nodes causes connections traversing the nodes to be disrupted and makes many routing requests be generated at the same time. Therefore, we propose a load balancing approach called Simple Load-balancing Approach (SLA), which resolves the traffic concentration problem by allowing each node to drop RREQ (Route Request Packet) or to give up packet forwarding depending on its own traffic load. Meanwhile, mobile nodes nay deliberately give up forwarding packets to save their own energy. To make nodes volunteer in packet forwarding. we also suggest a payment scheme called Protocol-Independent Fairness Algorithm (PIEA) for packet forwarding. To evaluate the performance of SLA, we compare two cases where AODV employs SLA or not. Simulation results show that SLA can distribute traffic load well and improve performance of entire ad-hoc networks.