This paper explores the application of mobile technology and cloud solutions, both leading technologies in Information Technology to formalize small and medium scale businesses in Ghana by collecting whelms of data relating to the sale of goods and services through intuitively deployed applications based on existing technologies. An Integrated Cloud and Mobile Inventory and Point of Sale has designed to support the tracking of business transactions for the purpose of reporting and possibly mandating the real-time transfer of Value Added Tax(VAT) to the appropriate tax authorities to ease and speed up the tax collection process and reduce the occurrence of tax evasion by both formal and informal businesses
Original Title
Mobile Inventory and Point Of Sale Real Time Cloud Vat Monitoring For Ghana Revenue Authority
This paper explores the application of mobile technology and cloud solutions, both leading technologies in Information Technology to formalize small and medium scale businesses in Ghana by collecting whelms of data relating to the sale of goods and services through intuitively deployed applications based on existing technologies. An Integrated Cloud and Mobile Inventory and Point of Sale has designed to support the tracking of business transactions for the purpose of reporting and possibly mandating the real-time transfer of Value Added Tax(VAT) to the appropriate tax authorities to ease and speed up the tax collection process and reduce the occurrence of tax evasion by both formal and informal businesses
This paper explores the application of mobile technology and cloud solutions, both leading technologies in Information Technology to formalize small and medium scale businesses in Ghana by collecting whelms of data relating to the sale of goods and services through intuitively deployed applications based on existing technologies. An Integrated Cloud and Mobile Inventory and Point of Sale has designed to support the tracking of business transactions for the purpose of reporting and possibly mandating the real-time transfer of Value Added Tax(VAT) to the appropriate tax authorities to ease and speed up the tax collection process and reduce the occurrence of tax evasion by both formal and informal businesses
International Journal of Advance Foundation and Research in Computer (IJAFRC)
Volume 1, Issue 8, August!1"# I$$% &"8 ' "8(&
1) * + !1", IJAFRC All Rights Reserved ,,,#i-afrc#org .o/ile Inventor0 and 1oint 2f $ale Real 3ime Cloud Vat .onitoring For 4hana Revenue Authorit0# 1 5ominic 5amoah,
.ichael In6oom, & 7d,ard Ansong, " 5r# .ichael Asante, ( 8enr0 9uarshie 1235 Department of Computer Science, Valley View University, Oyibi, Gana ! Department of Computer, "wame #$ruma University of Science an% &ecnolo'y, "umasi, Gana $w%%amoa('mail)com
A : $ 3 R A C 3 3his paper e;plores the application of mo/ile technolog0 and cloud solutions, /oth leading technologies in Information 3echnolog0 to formali<e small and medium scale /usinesses in 4hana /0 collecting ,helms of data relating to the sale of goods and services through intuitivel0 deplo0ed applications /ased on e;isting technologies# An Integrated Cloud and .o/ile Inventor0 and 1oint of $ale has designed to support the trac6ing of /usiness transactions for the purpose of reporting and possi/l0 mandating the real'time transfer of Value Added 3a;(VA3) to the appropriate ta; authorities to ease and speed up the ta; collection process and reduce the occurrence of ta; evasion /0 /oth formal and informal /usinesses# Inde; 3erms = VA3, .o/ile, Cloud, Inventor0, 1oint of $ale, Revenue
I# I%3R25>C3I2%
&is paper is base% on te premise tat *nformation &ecnolo'y is of utmost necessity to te success of any en%eavour in te current 'lobal economy) +urtermore, it assumes te view tat te propensity to e,ploit te opportunities offere% by *nformation an% Communication tecnolo'y in Gana an% many parts of -frica is still very minimal as bac$e% by te low performance of -frican countries in te 2.12 #etwor$e% /ea%iness *n%e, were Gana too$ te 01t position 213)
Ultimately, tis paper as a combine% interest of
1) +acilitatin' te acievement of te potential of Small an% 4e%ium Scale 5nterprises 6S45s7 by ma,imi8in' teir pro%uctivity trou' te a%option of relevant *C&s 2) +acilitatin' te accuracy of reportin' contributions liable to S45s an% particularly te informal sector 6*n tis paper referrin' to 9Unre'ulate% economic enterprises or activities: 2237)
S45s are $nown to be a notable %rivin' force in many economies accountin' for si'nificant employment an% revenue 'eneration) -lso te vibrant informal sector in Gana plays a ma;or role in employment) *n fact te informal sector is $nown to contribute nearly 5.< of employment in many mi%%le income countries 233 an% soul% terefore be ta$en into consi%eration wen assessin' a nation=s revenue prowess) *t is of interest to te 'overnment of Gana to formulate te necessary policies to formali8e informal business activities in te country)
&is %issertation terefore involves te %evelopment of a 'eneric telematics>informatics system an% practical %eployment of te system to mana'e Small an% informal businesses an% to open up robust solutions for 'overnment to better monitor an% in tis case collect information about ta,es %ue it)
II# :AC?4R2>%5 32 387 $3>5@ International Journal of Advance Foundation and Research in Computer (IJAFRC) Volume 1, Issue 8, August!1"# I$$% &"8 ' "8(&
! * + !1", IJAFRC All Rights Reserved ,,,#i-afrc#org
&ere is little %oubt tat *nformation an% Communication &ecnolo'ies 6*C&s7 ave an% continue to positively impact businesses aroun% te worl%) *C& is a %rivin' force of te 9#ew Growt &eory:, an economic 'rowt teory tat posits, umans? %esires an% unlimite% wants foster ever@increasin' pro%uctivity an% economic 'rowt) &e new 'rowt teory ar'ues tat real GDA per person will perpetually increase because of people?s pursuit of profits) -s competition lowers te profit in one area, people ave to constantly see$ better ways to %o tin's or invent new pro%ucts in or%er to 'arner a i'er profit 2!3)
&us te Unite% States wose economy is $nown to ave reace% a Buaternary sta'e an% is now consi%ere% a $nowle%'e@base% economy 253 e,emplifies te possible successes of a $nowle%'e %riven society)
Gana, to'eter wit te rest of -frica follows a bla8in' tra;ectory of %evelopment bein' le% by te more %evelope% worl%, followin' in several cases by e,ample of a%optin' cultures, meto%s an% tecnolo'ies tat affect te way we live) *n far too many cases, professionals in -frica in recent times ave ta$en to in%i'eni8in' tecnolo'y to suite te imme%iate societies)
Small an% 4e%ium Scale 5nterprises 6S45s7 in Gana an% in almost every part of te worl% are consi%ere% as te ma;or %rivin' force of teir respective economies) *n Gana, S45s contribute about 1.< of te GDA an% are te bac$bone of our economy 2C3) &e rise an% %ecline of S45s terefore 'rossly impact te nation=s economy) Unfortunately unli$e te first worl%, a si'nificant population of Ganaians are unable to utili8e te ever 'rowin' availability of *& infrastructure to ma,imi8e an% sustain 'rowt an% pro%uctivity) &is is more evi%ent amon'st informal businesses tat %emonstrate common usa'e of mobile pones an% particularly feature pones but are owever foun% lac$in' in te use of oter *C&s) /esearc sows tat tis as been %ue to nee%, affor%ability, availability an% access213) Det te informal sector in Gana accounts for appro,imately E.< of te Ganaian wor$force2E3) &e poor performance of S45s, terefore, as a%verse an% ripplin' effects on economy, particularly revenue 'eneration from ta,es an% levies wic is a ma;or concern of tis %issertation)
III# AI37RA3>R7 R7VI7B
4obile applications 6or mobile apps7 are li't@wei't software applications %esi'ne% to run on mobile communication %evices suc as smart pones an% tablet computers) 4obile communication %evices ave evolve% from simple pa'ers trou' feature pones to smart pones wit inbuilt navi'ation %evices amon'st oter mo%ern %evices suc as accelerometers an% barometers) Ori'inally mobile %evices were ceaper tan oter portable computin' %evices ma$in' tem preferable as tey became more pro%uctive) +un%amentally tese mobile %evices ave been %esi'ne% to sip preinstalle% wit some wireless mobile communication %evice wic means tat users can use it werever tey 'o as lon' as tey can connect to a telecommunication networ$)
Developin' applications on mobile %evices, tou' not as %ifficult as before still comes wit si'nificant consi%erations for limitations %ue to processin' power, memory, screen si8e an% oter ar%ware limitations) Despite te o%%s, mobile applications ave prove% to be si'nificantly more accessible tan tra%itional software applications as a result of application stores an% mar$etplaces) 4obile %evices usually sip wit pre@set settin's, some of wic cannot be can'e%) &e a%vanta'e of tis is tat users can easily set up an% run mobile %evices an% applications) International Journal of Advance Foundation and Research in Computer (IJAFRC) Volume 1, Issue 8, August!1"# I$$% &"8 ' "8(&
1 * + !1", IJAFRC All Rights Reserved ,,,#i-afrc#org Clou% computin' is a colloBuial e,pression use% to %escribe a variety of %ifferent types of computin' concepts tat involve a lar'e number of computers connecte% trou' a real@time communication networ$ 6typically te *nternet7203) *n science, it is a synonym for %istribute% computin' wic as been aroun% for several years) 4uc recently, clou% computin' as a result of a%vancements ma%e in te Fwebospere= as receive% propelle% popularity as a result of new foun% a%vanta'es) &e fun%amental clou% service mo%els are *nfrastructure as a Service 6*aaS7, Alatform as a Service 6AaaS7, Software as a Service 6SaaS7 an% #etwor$ as a Service 6#aaS7) #otable benefits of clou% computin' inclu%esG
H /esource sarin' to acieve coerence an% economies of scale H 4a,imi8in' effectiveness of resources H 4a,imi8in' te use of resources H /e%ucin' initial ar%ware an% software costs H *mprove% mana'eability an% re%uce% maintenance
Over te years, small businesses ave ta$en to mobile tecnolo'ies for increase% pro%uctivity) #otable tecnolo'ies inclu%e 4obile 4oney) Developers ave terefore built several more mobile applications tat can cater to te nee%s of small businesses) Countries in -frica, especially "enya an% Sout -frica ave campione% te 'rowt an% effective a%aptation of mobile tecnolo'ies an% ave reape% si'nificant benefits) *n "enya, Safaricom alone moves 11< of te 'ross %omestic pro%uct 21.3an% 4@Aesa, a 4obile 4oney platform is use% by appro,imately 1.< of te population) /ecent stu%ies by te Iorl% Jan$ an% oters ave sown tat tere is a %irect relationsip between mobile penetration an% 'ross %omestic pro%uct 6GDA7) *n %evelopin' countries, it as been sown tat for every 1.< increase in mobile penetration, tere is a .)E1< increase in a country=s GDA 2113) Suc fi'ures %emonstrate ow revenue@ ric mobile solutions can be an% ow tey impact not only business but te nation as a wole) Jrin'in' to'eter te tecnolo'ies e,patiate% above, it is possible to in;ect a wolesome %e'ree of pro%uctivity into te applications tat are alrea%y bein' acieve% wit mobile tecnolo'y) *ntro%ucin' native an% tra%itional mobile applications to feature pones means up'ra%in' teir memory, processors, si8e, %isplay an% oter input an% output %evices) &is means tat te cost of tese %evices will also ave to increase si'nificantly) -n alternative, erein recommen%e% is to meet consumers alfway by buil%in' applications tat can an%le te necessary input, output an% processin' on te an%set an% carryin' out te si'nificant stora'e an% processin' tas$s on e,ternal ar%ware tat can be sare% by millions of users) &us as set fort in te a%vanta'es of Clou% Computin', several costs associate% wit runnin' business operations will be re%uce%, mana'ement an% maintenance costs will be re%uce%, effectiveness of te application will be improve% as te system can an% usually woul% be constantly up'ra%e% wit users avin' to initiate very few client@si%e software up%ates an% system support will be more responsive in or%er to maintain customers or users of te system)
IV# C>RR7%3 $@$37.
Gana /evenue -utority 6G/-7 is te institution man%ate% to oversee te a%ministration of &a,es an% Customs %uties in Gana) &e institution was forme% from a mer'er of four oter 'overnment a'encies K Customs 5,ercise an% Areventive Service 6C5AS7, &e *nternal /evenue Service 6*/S7, &e Value -%%e% &a, Service 6V-&S7 an% te /evenue -'encies Governin' Joar% 6/-GJ7 Secretariat)
/eform in &a, a%ministration became necessary as te &a, a%ministrative a'encies at te time were stru''lin' to offer improve% services to te public li$e many oter 'overnment a'encies) &e situation in revenue a%ministration was %ire as te monies collecte% from ere were crucial to supportin' oter 'overnment a'encies an% 'overnment pro;ects) International Journal of Advance Foundation and Research in Computer (IJAFRC) Volume 1, Issue 8, August!1"# I$$% &"8 ' "8(&
* + !1", IJAFRC All Rights Reserved ,,,#i-afrc#org Collaboration between G/-, /e'istrar General=s Department 6/GD7 an% #*&- was establise% 2123to facilitate te collection of ta,es from in%ivi%uals an% or'ani8ations trou' a Aublic Arivate Aartnersip wit Gana Community #etwor$ Services Limite% 6GC#5&7) GC#5& as tus been tas$e% as te system supplier to %esi'n, partially finance, buil%, operate an% transfer system software)
&e strate'y use% in tis collaboration is to encoura'e an% i%entify all re'istere% businesses an% corporations by provi%in' a convenient platform via wic businesses can apply an% obtain %ocumentation to be i%entifie% as le'al entities) &is information is ten ma%e available to te Gana /evenue -utority to carefully trac$ te activities of businesses) &e information is provi%e% by associatin' all in%ivi%uals affiliate% to some business, weter an enterprise or oter to a &a, *%entification #umber) &is number ten enables G/- to access information about all business in%ivi%uals an% businesses, 'aterin' information about teir earnin's trou' teir %ealin's wit ban$s an% oter ta, payin' businesses) &e system conveniently allows G/- to pro%uce e,tensive reports about wo is payin' an% wo is not payin' ta,)
V# CA$7 $3>5I7$
&e case stu%ies e,amine% in tis section will only intro%uce e,istin' systems, Callen'es or wea$nesses of te system an% possible improvements to te system) &wo systems are reviewe%) &e first attempts to offer intuitive AOS functionality to small business wiles te secon% ta$es a brief loo$ at ta, filin' in te Unite% States)
A# $hop6eep 12$
Sop"eep is a clou% base% inventory mana'ement system %esi'ne% to run on te *OS platform an% tus is commonly use% on *pa%s for mana'in' sops) *ts essential features are *nventory 4ana'ement, 5mployee 4ana'ement, Confi'urable /eceipts, Customer /elationsip, /obust /eportin' an% Customer Care2133)
&e system is %esi'ne% to run offline on a tablet but also features a web bac$ office were all %ata is bac$e% up for out of office access) &e bac$ office also allows te a%ministrator of te application to perform oter confi'urations relate% to te use of te application)
&e Sop"eep pac$a'e features an *pa% tablet tat sits on a customi8e% *pa% stan%M beneat wic is a cas %rawer, a receipt printer an% a car% swiper) &e system is also %evelope% to operate wit a barco%e scanner as well as a balance, all of wic are able to supply input to te tablet to %etermine te total price of a pro%uct)
1# Features
*nventory 4ana'ementG &e Sop"eep application features an a%vance% inventory 4ana'ement system tat allows te user to %etermine te or%er in wic items in stoc$ are accesse% by te AOS) &is feature allows popular stoc$ items to be easily foun% wen processin' transactions) *t also features a lower level of stoc$ %ata tat allows %etails of stoc$ %ata, i)e) parts of a stoc$ item to be a%%e%) &e purpose of tis feature is to create alerts for low stoc$ items tat rely on con%itions)
5mployee 4ana'ementG &is feature encompasses access control, mana'er %asboar% an% a timecloc$) Sales personnel are 'iven access co%es wit wic tey can access te AOS) -ll transactions by particular sales personnel will ten be lo''e% for accountability) &e mana'er %asboar% allows sales personnel to International Journal of Advance Foundation and Research in Computer (IJAFRC) Volume 1, Issue 8, August!1"# I$$% &"8 ' "8(&
& * + !1", IJAFRC All Rights Reserved ,,,#i-afrc#org monitor sales performance of a perio% of time by provi%in' reports suc as %aily sales) &e time cloc$ feature monitors wic personnel are allowe% to lo' in at various times of te %ay an% also lo's out users after tey complete teir sift)
&e Confi'urable /eceipts feature simply allows sop mana'ers to bran% receipts an% inclu%e vital information tat will allow customers to communication effectively wit te sop) &is feature is use% alon'si%e %i'ital receipts an% email mar$etin' to constantly stay in touc wit customers an% encoura'e tem to return)
# Bea6nesses
- notable wea$ness of Sop"eep AOS is its limitation to one platform K *OS) 5ven tou' it as a web interface, te online portal is %esi'ne% for AOS confi'uration wic means tat te core functionalities of te system must be performe% wit te portable tablet) &is %esi'n is most probably as a result of te e,ternal ar%ware tat te application relies on in or%er to function) Sop"eep AOS application is also %esi'ne% to function wit accessories provi%e% from factory wic prevents speciali8e% accessories for te %isable% to use)
3) 1ossi/le Improvements
*n %esi'nin' an affor%able system, it is necessary to ma$e it as open as possible to encoura'e increase% acceptance) Sop"eep must be ma%e available on a couple more mobile platforms or %esi'ne% usin' web stan%ar%s to ma$e it a cross platform application) -lso ar%ware suc as barco%e scanners are usually 'eneric to ma$e tem compatible wit a wi%e ran'e of %evices) Unfortunately -pple pro%ucts are notable for limitin' compatible accessories wic may be a contributory factor to te accessory limitation by Sop"eep AOS) Jy %ecreasin' platform %epen%ence, Sop"eep may increase compatibility wit oter ar%ware an% possibly oter relate% systems)
J) Be/File
Ieb+ile is an electronic filin' system use% in te Unite% States 6US7 by businesses for filin' Sales an% Use ta, returns21!3) 5lectronic filin' was first intro%uce% in 10EC2153 to lower operatin' costs an% paper usa'e an% as evolve% over te years to comprise of a number of electronic systems)
*n te Unite% States, ta, returns refer to reports file% wit te *nternal /evenue Service to compute ta,es) &ese reports are use% by te */S to %etermine weter ta, payers are payin' te correct ta,es) *n many cases ta, payers ten% to overpay ta,es in wic case tey receive a refun%M oterwise if insufficient, ta, payers are reBueste% to pay te remain%ers) Sales an% use ta,es are collecte% by retail sellers on a variety of 'oo%s sol%) -ll but five US states impose sales an% use ta, on pro%ucts) Unli$e Value -%%e% &a,, sales ta, is only car'e% once at te retail level)
1# Features
States are 'iven te man%ate to collect sales an% use ta, from ven%ors) &us every state is responsible for overseein' te analysis of ta, returns as well as te remittance of money to te appropriate ta, office) &o collect an% file ta, returns, te sales ven%or is reBuire% to ave acBuire% a sales ta, permit) /etail sellers apply for te sales ta, permits trou' te state=s Online Sales &a, /e'istration system were applicants %ownloa% an application form to complete) Aermit ol%ers are assi'ne% a permit number for International Journal of Advance Foundation and Research in Computer (IJAFRC) Volume 1, Issue 8, August!1"# I$$% &"8 ' "8(&
" * + !1", IJAFRC All Rights Reserved ,,,#i-afrc#org i%entification wen tey file teir ta, returns) Aermit numbers are assi'ne% to places of active businesses an% not to in%ivi%uals or te business itself) &us a business wit multiple outlets will nee% multiple permit numbers to operate te various locations)
&e various States ave %ifferent interfaces for teir Ieb+ile implementation) *n &e,as, re'istere% retailers can lo'in to te Ieb+ile system wit a user *D an% passwor% in or%er to access an% complete te reBuisite forms) &e forms can ten be submitte% usin' te system) &ere is a %ea%line for submittin' ta, returnsM retailers wo fail to meet tis %ea%line pay penalties an% interests on teir ta,es)
# Bea6nesses
&e system reBuires te use of forms) Since tese forms must be fille% manually, te %ata reBuire% must be manually accesse% an% cannot be automatically collecte% an% sent)
*n many states, provision is bein' ma%e for %evelopers to incorporate proprietary software into teir respective Ieb+ile systems) &us some state a'encies ave approve% certain software tat can be use% to e,pe%ite te submission of ta, returns) -utori8e% Sales ta, collectors are also sub;ect to au%it almost every four years) &ey are terefore e,pecte% to $eep sales recor%s for tis lon' for au%itin' purposes)
&# 1ossi/le Improvements
Collectin' sales ta, seems somewat te%ious as it is collecte% only once upon retail consumption) &is means tat retailers ave an a%%e% responsibility of recor%in' an% trac$in' te istory of a pro%uct an% usin' tis information to process ta, on a sin'le item) *n certain cases te retail seller may ave to un%erta$e %ifferent calculations for pro%ucts bein' purcase% base% on were or ow tey are acBuire%) -lso stores will ave to $eep a si8able re'ister to store an% trac$ all financial transactions) &ese issues can simply be improve% trou' te use of a software application tat can be use% for trac$in' inventory as well as for a''re'atin', calculatin' an% somewat monitorin' sales ta,)
VI# 1R212$75 $@$37.
Iit te aim of provi%in' an affor%able system in an attempt to formali8e small businesses wile ma$in' teir systems accessible to oter systems for inte'ration, - 4obile *nventory an% Aoint of Sale for /eal &ime Clou% base% V-& 4onitorin' will be %evelope% to support te monitorin' of transactions of small businesses for te purpose of boostin' te pro%uctivity of small businesses, formali8in' tem an% ma$in' tem accessible for inte'ration into tir% parties) &e main ob;ective of tis system is to promote te acievement of a wi%e enou' ta, net, automate, ease an% overall ma,imi8e te effectiveness of revenue collection)
*t is wort notin' tat tis system %oes not attempt to offer a %efinite solution to ensurin' tat all ta,able in%ivi%uals an% or'ani8ations will pay accurate ta,es) 4any countries tou' are able to acieve i' success rates %o not ave full proof systems) &e system of $eepin' tabs on all citi8ens involves $eepin' an% monitorin' a paper trail of fun% e,can'es between in%ivi%uals an% businesses an% tis lies at te core of any ta, a%ministration system)
-las no security system is 1..< secure) -lso security systems tat are overprotecte% ten% to welcome attac$ers wo constantly try to fin% easier ways of circumventin' proce%uresM tus te nee% to offer attractive an% simple ways of collectin' information an% applicable levies from businesses) International Journal of Advance Foundation and Research in Computer (IJAFRC) Volume 1, Issue 8, August!1"# I$$% &"8 ' "8(&
( * + !1", IJAFRC All Rights Reserved ,,,#i-afrc#org &e propose% system will e,ibit te followin' features tar'ete% at small businesses for convenienceG
4obile AOS &e core of te propose% system is an -n%roi% mobile application) &is mobile platform as been cosen for reasons inclu%in'G o Offers sufficient connectivity solutions 6USJ, I*+*, Jluetoot7 as stan%ar% features for all %evices ma$in' it easy to ma$e applications %evelope% for tis platform to be compatible wit ar%ware suc as barco%e scanners, receipt printers, etc) o -n%roi% is primarily a mobile operatin' system tus most %evices will support GS4 networ$s wic will be reBuire% to run a clou% base% system o -n%roi% currently %ominates te smartpone operatin' system mar$et /eal@time transaction reportin' to clou% system &a, reports an% -A* mo%ule for collectin' rates an% reportin' returns
&e system is %esi'ne% to 'enerate perio%ic ta, reports from transactions) *n a%%ition, tese perio%ic reports will be compile% an% file% automatically wit ta, payer cre%entials)
VII# I.1A7.7%3A3I2%
&e entire system is %evelope% wit web tecnolo'ies to ma$e it compatible on a wi%e ran'e of computin' %evices especially mobile %evices, irrespective of teir mobile operatin' platforms) &e Aoint of Sale is %evelope% wit mostly N&4L an% OavaScript to run on te client en% wiles te clou%@base% lo'ical processes are pro'ramme% wit ANA)
Develope% wit te inefficiencies of Ganaian internetwor$in' in min%, te Aoint of Sale Systems are not meant to be %epen%ent on clou% stora'e) /ater, te AOS en% is able to run completely as an in%epen%ent application wile re'ular bac$ups are uploa%e% to te Clou% stora'e as lon' as tere is an internet connection) Users ave no control over tis)
&e Clou% en%, li$e te client@si%e %eploys te mo%el@view@controller %esi'n framewor$M a'ain for platform in%epen%ent %eployment) &is entire mo%ule was %evelope% wit te ANA co%e@i'niter framewor$ for ease an% fast %eployment) &e Clou% en% functions inclu%e mainly provi%in' services suc as receivin', processin' an% storin' bac$ups from clients an% servin' %ata on mercant or business transactions to te responsible autorityM in tis case te Gana /evenue -utority) -lso te Clou% en% may provi%e web accessibility to system a%ministrators an% users wo prefer to wor$ %irectly online)
&e Aoint of Sale system is e,pecte% to replicate %ata on all transactions an% %etails to te Clou% system) &is is implemente% wit an -pplication Aro'ram *nterface to allow te possibility of usin' tir%@party applications) &o implement tis, every mercant must setup an account on te Clou% System) Usin' tis account, an unlimite% number of Aoint of Sale systems can be a%%e%) Jy a%%in' a AOS, it is assi'ne% a master $ey for i%entification, a public $ey an% a private $ey) &ese cre%entials can be use% to create connections to te Clou% systemG
<?php POS_Setup::setMasterKey("dd6f2c90-f075-02f-5!69-0055d"66600"#$ POS_Setup::setPu!%&cKey("test_pu!%&c_'()*%+e,yh0-setdhd./c%0y01"#$ POS_Setup::setPr&/ateKey("test_pr&/ate_2234y5/69(7-OS(,h89K'a:-;5c"#$ International Journal of Advance Foundation and Research in Computer (IJAFRC) Volume 1, Issue 8, August!1"# I$$% &"8 ' "8(&
C * + !1", IJAFRC All Rights Reserved ,,,#i-afrc#org Up%ates from te AOS systems are %one perio%ically) &ese %o not reBuire manual intervention an% are implemente% usin' te a;a, functionG
&e entire up%ate process relies on time) &e last or%er uploa%e% is retrieve% an% all up%ates after tis in te AOS %atabase are retrieve% an% uploa%e%)
pu!%&c fu>ct&'> 8pdateA%'ud(# C <d! D <th&s-B%'ad-Bdata!ase(Ere+'teEF :G87#$ <d!-B%&+&t(#$ <d!-B'rder_!y("date"F "desc"#$ <9uery D <d!-B0et_5here(E'rdersEF array(E'5>erE DB <dataHE'5>erEI##$ &f (<9uery-B>u+_r'5s(# B 0# C <r'5 D <9uery-Br'5(#$ <%ast(ate D <r'5-Bdate$ @@AhecJ %'ca% data!ase t' see &f there are >e5 'rders %ater tha> th'se &> re+'te <9uery D <th&s-Bd!-B0et_5here(E'rdersEF array(Edate BE DB <%ast(ate##$ K e%se @@AhecJ %'ca% data!ase t' see &f there are >e5 'rders <9uery D <th&s-Bd!-B0et(E'rdersE#$ &f (<9uery-B>u+_r'5s(# B 0# C f'reach (<9uery-Bresu%t(# as <r'5# C @@&>sert 'rders f'u>d &>t' re+'te 'rders ta!%e <d!-B&>sert(E'rdersEF array(E'rder&dE DB <r'5-B'rder&dF E'5>erE DB <r'5-B'5>erF EuserE DB <r'5-BuserF EstatusE DB <r'5-BstatusF Esu!t'ta%E DB <r'5-Bsu!t'ta%F E/atE DB <r'5-B/atF Et'ta%E DB <r'5-Bt'ta%F Ete>deredE DB <r'5-Bte>deredF Etcha>0eE DB <r'5-Btcha>0eF Ecust'+erE DB <r'5-Bcust'+erF Ete%eph'>eE DB <r'5-Bte%eph'>eF EdateE DB <r'5-Bdate##$ @@Let cart &te+s 5&th th&s 'rdered <9uery2 D <th&s-Bd!-B0et_5here(EcartEF array(E'rder&dE DB <r'5-B'rder&d##$ @@&>sert cart fr'+ %'ca% &>t' re+'te cart f'reach (<9uery2-Bresu%t(# as <r'52# C <d!-B&>sert(EcartEF array( E!arc'deE DB <r'52-B!arc'deF E&te+_>a+eE DB <r'52-B&te+_>a+eF International Journal of Advance Foundation and Research in Computer (IJAFRC) Volume 1, Issue 8, August!1"# I$$% &"8 ' "8(&
D * + !1", IJAFRC All Rights Reserved ,,,#i-afrc#org Epr&ceE DB <r'52-Bpr&ceF E9tyE DB <r'52-B'rder&dF EuserE DB <r'52-Buser##$ K K K @@0et %ast date st'cJ 5as updated fr'+ re+'te data!ase <d!-B%&+&t(#$ <d!-B'rder_!y("date_added"F "desc"#$ <9uery4 D <d!-B0et_5here(Est'cJEF array(E'5>erE DB <dataHE'5>erEI##$ &f (<9uery4-B>u+_r'5s(# B 0# C <r'54 D <9uery-Br'5(#$ <%astSt'cJ(ate D <r'54-Bdate$ @@AhecJ %'ca% data!ase t' see &f there are >e5 st'cJ %ater tha> th'se &> re+'te <9uery; D <th&s-Bd!-B0et_5here(Est'cJEF array(Edate_added BE DB <%ast(ate##$ K e%se @@AhecJ %'ca% data!ase t' see &f there are >e5 'rders <9uery; D <th&s-Bd!-B0et(Est'cJE#$ &f (<9uery;-B>u+_r'5s(# B 0# C f'reach(<9uery;-Bresu%t(# as <r'5;# C @@&>sert 'rders f'u>d &>t' re+'te 'rders ta!%e
<d!-B&>sert(Est'cJEF array(Euser&dE DB <r'5;-Buser&dF E!arc'deE DB <r'5;-B!arc'deF E&te+_>a+eE DB <r'5;-B&te+_>a+eF Epr&ceE DB <r'5;-Bpr&ceF E9tyE DB <r'5;-B9tyF Ed&sc'u>tE DB <r'5;-Bd&sc'u>tF Ea/a&%a!%eE DB <r'5;-Ba/a&%a!%eF Edate_addedE DB <r'5;-Bdate_addedF E'5>erE DB <r'5;-B'5>er##$ K K ech' "8p t' date"$ K
#J) /efer to te Co%e *'niter framewor$ for function reference)
VIII# C2%CA>$I2%
&is paper e,poun%s an intuitive, in%i'enous an% practical application of mobile applications tecnolo'y an% ow it can be combine% wit clou% services to facilitate business operations an% co@operation wit 'overnment trou' information %iscovery for intelli'ence 'aterin') Specifically, a wor$in' system tat will serve small formal an% informal business tat will be %evelope% usin' stan%ar% software en'ineerin' International Journal of Advance Foundation and Research in Computer (IJAFRC) Volume 1, Issue 8, August!1"# I$$% &"8 ' "8(&
8 * + !1", IJAFRC All Rights Reserved ,,,#i-afrc#org principles in con;unction wit clou% software services to mo%erni8e inventory control for businesses an% to provi%e a platform for 'overnment to trac$ te flow of 'oo%s in or%er to better trac$ revenues
IE# R7F7R7%C7$
213 Iorl% 5conomic +orum, P#etwor$e% /ea%iness *n%e, 6Capter 1)17,P Global *nformation &ecnolo'y /eport, 2.12) 223 ") O) Nart, PSmall@Scale 5ntrepreneurs in Gana an% Development Alannin',P &e Oournal of Development Stu%ies, vol) C, no) !, p) 1.!, 1013) 233 Or'ani8ation for 5conomic Co@operation an% Development, PAromotin' S45s for Development,P 2n% Conference of 4inisters /esponsible for S45s, 2..!) 2!3 *nvestope%ia, P#ew Growt &eory,P 2.13) 2Online3) -vailableG ttpG>>www)investope%ia)com>terms>n>new@'rowt@teory)asp) 2-ccesse% 1 Ouly 2.133) 253 S) D) Iite, P&e +oun%ation of te U)S) "nowle%'e@Jase% 5conomy,P 4ay 2.12) 2Online3) -vailableG ttpG>>%stevenwite)com>2.12>.5>2E>te@foun%ation@of@te@u@s@$nowle%'e@base%@ economy>) 2-ccesse% 1 Ouly 2.133) 2C3 5) -ryeetey, PAriority /esearc *ssues /elatin' to /e'ulation an% Competition in Gana,P Centre for /e'ulation an% Competition Ior$in' Aaper Series, no) 1., 2..1) 213 4) Deen@Swarray, 4) 4oyo an% C) Stor$, P*C& access an% usa'e amon' informal businesses in -frica,P /esearc *C& -frica, 1000) 2E3 C) OseiJoaten' an% 5) -mpratwum, P&e *nformal Sector *n Gana,P 2.11) 2Online3) -vailableG ttpG>>www)fes'ana)or'>uploa%s>AD+>+5SQ*nformalSectorQ2.11Q+*#-L)p%f) 2-ccesse% 2 Ouly 2.133) 203 4) Carroll, A) "ot8R an% -) van %er 4erwe, Securin' Virtual an% Clou% 5nvironments) *n Clou% Computin' an% Services Science, Service ScienceG /esearc an% *nnovations in te Service 5conomy,, e%ite% by *) *vanov et al), 2.12) 21.3 N) 4ont'omery, PDoes 4obile 4oney 4a$e 4oneyS,P 2.12) 2Online3) -vailableG ttpG>>www)transactionworl%)net>articles>2.12>october>cover@story)tml) 2-ccesse% ! Ouly 2.133) 2113 GS4 -ssociation) -frican 4obile Observatory, PDrivin' 5conomic an% Social Development trou' 4obile Services),P 2.11) 2Online3) -vailableG ttpG>>www)'sma)com>publicpolicy>wp@ content>uploa%s>2.12>.!>africamobileobservatory2.11@1)p%f) 2-ccesse% 1 Ouly 2.133) 2123 Citifm Online, PGana=s e@Government Aro;ect starts tomorrow,P Un%ate%) 2Online3) -vailableG ttpG>>www)citifmonline)com>mobile>in%e,)ppSi%T1)531C21) 2-ccesse% 2. Ouly 2.133) 2133 Sop"eep AOS, PNow it wor$s,P 2.13) 2Online3) -vailableG ttpG>>www)sop$eep)com>ipa%@pos) 2-ccesse% 13 Ouly 2.133) International Journal of Advance Foundation and Research in Computer (IJAFRC) Volume 1, Issue 8, August!1"# I$$% &"8 ' "8(&