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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

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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

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&e entire up%ate process relies on time) &e last or%er uploa%e% is retrieve% an% all up%ates after tis in
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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
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#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
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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)
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ttpG>>www)transactionworl%)net>articles>2.12>october>cover@story)tml) 2-ccesse% ! Ouly
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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(&

) * + !1", IJAFRC All Rights Reserved ,,,#i-afrc#org
21!3 C) +on', PGui%lineG Sales &a, Iebfile,P 2.13) 2Online3) -vailableG
ttpG>>www)n%)'ov>ta,>salesan%use>pubs>'ui%e>salesta,webfile'ui%eline)p%fS2.13111!.2.22
.) 2-ccesse% 3. October 2.133)
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Nistory) 2-ccesse% 23 Ouly 2.133)