I
nte
rna
t
io
na
l J
o
urna
l o
f
I
nfo
rm
a
t
ics a
nd
Co
m
m
un
ica
t
io
n T
ec
hn
o
lo
g
y
(
I
J
-
I
CT
)
Vo
l.
1
4
,
No
.
2
,
A
u
g
u
s
t
20
2
5
,
p
p
.
4
5
7
~
4
6
6
I
SS
N:
2252
-
8
7
7
6
,
DOI
:
1
0
.
1
1
5
9
1
/iji
ct
.
v
1
4
i
2
.
pp
457
-
4
6
6
457
J
o
ur
na
l ho
m
ep
a
g
e
:
h
ttp
:
//ij
ict.
ia
esco
r
e.
co
m
Clo
ud ap
plica
tion
desig
n f
o
r
financ
ia
l reporting
in
I
n
do
nesia
’
s
sm
a
ll and
mediu
m ente
rprises
E
rin
E
rin,
An
dere
s
G
ui
D
e
p
a
r
t
me
n
t
o
f
I
n
f
o
r
m
a
t
i
o
n
S
y
st
e
ms,
S
c
h
o
o
l
o
f
I
n
f
o
r
ma
t
i
o
n
S
y
s
t
e
m
s,
B
i
n
a
N
u
sa
n
t
a
r
a
U
n
i
v
e
r
si
t
y
,
J
a
k
a
r
t
a
,
I
n
d
o
n
e
si
a
Art
icle
I
nfo
AB
S
T
RAC
T
A
r
ticle
his
to
r
y:
R
ec
eiv
ed
Ma
r
2
2
,
2
0
2
4
R
ev
is
ed
No
v
2
3
,
2
0
2
4
Acc
ep
ted
Dec
1
5
,
2
0
2
4
S
m
a
ll
a
n
d
m
e
d
i
u
m
e
n
terp
r
ise
s
(S
M
Es)
i
n
I
n
d
o
n
e
sia
a
re
in
c
re
a
sin
g
ly
d
e
v
e
lo
p
in
g
,
b
u
t
th
e
a
p
p
li
c
a
ti
o
n
o
f
in
fo
rm
a
ti
o
n
tec
h
n
o
l
o
g
y
(IT
)
in
sm
a
ll
m
e
d
iu
m
b
u
sin
e
ss
e
s
is
stil
l
lac
k
in
g
b
e
c
a
u
se
fo
r
sm
a
ll
m
e
d
i
u
m
b
u
si
n
e
ss
o
wn
e
rs,
d
o
i
n
g
th
e
ir
o
w
n
b
o
o
k
k
e
e
p
in
g
wit
h
o
u
t
a
sy
ste
m
will
m
a
x
imiz
e
p
ro
fit
s.
Ho
we
v
e
r,
t
h
is
m
a
k
e
s
b
o
o
k
k
e
e
p
in
g
in
e
ffe
c
ti
v
e
a
n
d
in
e
fficie
n
t
b
e
c
a
u
se
it
re
q
u
ires
m
a
n
u
a
l
d
a
ta
i
n
p
u
t
a
n
d
re
c
o
n
c
il
iatio
n
.
Util
izin
g
a
c
lo
u
d
-
b
a
se
d
a
c
c
o
u
n
ti
n
g
in
f
o
rm
a
ti
o
n
s
y
ste
m
(CAIS)
c
a
n
in
teg
ra
te
d
a
t
a
,
in
c
re
a
se
p
ro
d
u
c
ti
v
it
y
,
a
n
d
m
in
imiz
e
i
n
fra
stru
c
tu
re
c
o
sts
b
e
c
a
u
se
t
h
e
re
is
n
o
n
e
e
d
to
p
ro
v
id
e
c
o
sts
fo
r
p
h
y
sic
a
l
in
f
ra
stru
c
tu
re
.
In
t
h
is
re
se
a
rc
h
,
CAIS
wa
s
d
e
sig
n
e
d
t
o
p
ro
d
u
c
e
fi
n
a
n
c
ial
re
p
o
rts
t
h
a
t
f
o
c
u
s
o
n
sm
a
ll
m
e
d
iu
m
b
u
sin
e
ss
e
s
in
I
n
d
o
n
e
sia
.
T
h
e
m
e
th
o
d
u
se
d
is
a
q
u
a
li
tati
v
e
m
e
th
o
d
b
y
c
o
n
d
u
c
ti
n
g
o
b
se
rv
a
ti
o
n
s
th
r
o
u
g
h
l
it
e
ra
tu
re
stu
d
y
f
o
r
d
a
ta
c
o
ll
e
c
ti
o
n
a
n
d
th
e
ra
ti
o
n
a
l
u
n
ifi
e
d
p
r
o
c
e
ss
(RUP)
wh
ich
is
li
m
it
e
d
to
t
h
e
e
lab
o
ra
ti
o
n
sta
g
e
t
o
p
ro
d
u
c
e
a
p
ro
t
o
ty
p
e
d
e
sig
n
.
S
o
,
th
e
re
su
lt
o
f
th
is
p
a
p
e
r
is
a
sy
ste
m
d
e
si
g
n
th
a
t
c
a
n
b
e
u
se
d
a
s
a
g
u
i
d
e
to
c
o
n
ti
n
u
e
wit
h
sy
ste
m
d
e
v
e
lo
p
m
e
n
t
.
Th
is
sy
ste
m
a
ims
to
sim
p
li
fy
tran
sa
c
ti
o
n
re
c
o
rd
s
s
o
t
h
a
t
th
e
y
c
a
n
b
e
m
o
re
e
fficie
n
t
a
n
d
e
ffe
c
ti
v
e
in
p
r
o
d
u
c
in
g
fi
n
a
n
c
ial
re
p
o
r
ts.
T
h
e
u
se
o
f
CAIS
is
a
lso
e
x
p
e
c
ted
t
o
in
c
re
a
se
p
ro
fit
s
a
n
d
m
a
x
imiz
e
th
e
u
se
o
f
in
tern
e
t
a
n
d
tec
h
n
o
l
o
g
y
i
n
sm
a
ll
m
e
d
iu
m
b
u
sin
e
ss
e
s.
K
ey
w
o
r
d
s
:
C
AI
S
Fin
an
cial
r
ep
o
r
t
R
atio
n
al
u
n
if
ied
p
r
o
ce
s
s
SME
s
T
h
is i
s
a
n
o
p
e
n
a
c
c
e
ss
a
rticle
u
n
d
e
r th
e
CC B
Y
-
SA
li
c
e
n
se
.
C
o
r
r
e
s
p
o
nd
ing
A
uth
o
r
:
E
r
in
E
r
in
Dep
ar
tm
en
t o
f
I
n
f
o
r
m
atio
n
Sy
s
tem
s
,
Sch
o
o
l o
f
I
n
f
o
r
m
ati
o
n
Sy
s
tem
s
,
B
in
a
Nu
s
an
tar
a
Un
iv
er
s
ity
J
ak
ar
ta,
I
n
d
o
n
esia
E
m
ail: e
r
in
@
b
in
u
s
.
ac
.
id
1.
I
NT
RO
D
UCT
I
O
N
T
ec
h
n
o
lo
g
y
is
cu
r
r
en
tly
in
I
n
d
u
s
tr
y
4
.
0
wh
ich
ca
n
s
u
p
p
o
r
t
f
lex
ib
ilit
y
,
ef
f
icien
cy
,
p
r
o
d
u
ctiv
ity
,
o
n
e
o
f
wh
ich
is
clo
u
d
co
m
p
u
tin
g
[
1
]
.
C
lo
u
d
c
o
m
p
u
tin
g
h
as
th
e
g
o
al
o
f
o
p
tim
izin
g
o
n
-
d
em
an
d
tech
n
o
lo
g
y
,
h
ar
d
war
e,
a
n
d
p
r
o
v
id
in
g
in
f
o
r
m
atio
n
as
a
s
er
v
ice,
ac
h
ie
v
i
n
g
ec
o
n
o
m
ies
o
f
s
ca
le
in
t
h
e
d
is
tr
ib
u
tio
n
an
d
o
p
er
atio
n
o
f
in
f
o
r
m
atio
n
tech
n
o
lo
g
y
(
IT
)
s
tr
ateg
ies [
2
]
.
C
lo
u
d
co
m
p
u
tin
g
ca
n
b
e
u
s
ed
i
n
v
a
r
io
u
s
f
ield
s
,
o
n
e
o
f
wh
ich
is
f
o
r
b
u
s
in
ess
.
C
lo
u
d
co
m
p
u
tin
g
is
n
ee
d
ed
b
y
b
u
s
in
ess
es
to
in
cr
ea
s
e
co
m
p
etitiv
e
ad
v
an
tag
e,
in
c
r
ea
s
e
ef
f
icien
cy
,
a
n
d
im
p
r
o
v
e
t
h
e
g
l
o
b
al
ec
o
n
o
m
y
[
3
]
.
No
wad
ay
s
,
m
a
n
y
b
u
s
in
ess
es
u
s
e
s
y
s
tem
s
to
in
cr
ea
s
e
ef
f
ici
en
cy
,
p
r
o
d
u
ctiv
ity
an
d
in
cr
ea
s
e
p
r
o
f
its
[
4
]
.
N
o
t
o
n
ly
b
u
s
in
ess
in
lar
g
e
co
m
p
a
n
ies
b
u
t
also
in
s
m
all
m
ed
iu
m
en
ter
p
r
is
e
(
SME
s
)
.
B
ased
o
n
th
e
latest
d
ata
f
r
o
m
th
e
m
in
is
tr
y
o
f
co
o
p
er
ativ
es
an
d
s
m
all
an
d
m
ed
iu
m
en
ter
p
r
is
es
(
Kem
en
k
o
p
u
k
m
)
in
2
0
2
1
,
th
e
to
tal
m
icr
o
s
m
all
m
ed
iu
m
en
ter
p
r
i
s
e
(
MSM
E
)
in
I
n
d
o
n
esia
is
6
4
.
2
m
illi
o
n
with
9
9
.
6
2
%
co
n
tr
o
lled
b
y
m
icr
o
en
ter
p
r
is
es,
n
am
ely
ar
o
u
n
d
6
3
.
9
m
illi
o
n
an
d
th
e
r
e
m
ain
in
g
0
.
3
8
%
o
r
ar
o
u
n
d
3
0
0
th
o
u
s
an
d
is
co
n
tr
o
lled
b
y
SME
s
.
An
ac
co
u
n
tin
g
in
f
o
r
m
atio
n
s
y
s
tem
(
AI
S)
is
v
er
y
n
ec
ess
ar
y
f
o
r
m
ed
iu
m
en
ter
p
r
is
e
(
ME
)
b
ec
au
s
e
ac
co
r
d
in
g
to
a
s
u
r
v
ey
,
5
7
%
o
f
ME
o
wn
er
r
esp
o
n
d
en
ts
d
o
t
h
eir
o
wn
b
o
o
k
k
ee
p
in
g
b
ec
au
s
e
th
ey
th
in
k
th
ey
ca
n
p
r
o
v
id
e
m
a
x
im
u
m
p
r
o
f
it.
T
h
e
y
d
o
n
o
t
h
a
v
e
b
asic
k
n
o
wled
g
e
ab
o
u
t
ac
co
u
n
ti
n
g
r
ec
o
r
d
s
with
a
p
r
o
p
er
s
y
s
tem
Evaluation Warning : The document was created with Spire.PDF for Python.
I
SS
N
:
2
2
5
2
-
8
7
7
6
I
n
t J I
n
f
&
C
o
m
m
u
n
T
ec
h
n
o
l
,
Vo
l.
1
4
,
No
.
2
,
A
u
g
u
s
t
20
2
5
:
457
-
4
6
6
458
[
5
]
.
I
n
f
ac
t,
AI
S
ca
n
h
elp
i
n
m
ak
in
g
d
ec
is
io
n
s
r
elate
d
to
f
in
a
n
cial
m
atter
s
[
6
]
.
W
h
at
’
s
m
o
r
e,
if
it
is
co
m
b
in
ed
with
clo
u
d
co
m
p
u
tin
g
t
o
b
ec
o
m
e
a
clo
u
d
-
b
ased
ac
co
u
n
tin
g
in
f
o
r
m
atio
n
s
y
s
tem
(
C
AI
S)
wh
ich
ca
n
b
e
ca
lled
a
C
AI
S
,
it
ca
n
p
r
o
v
id
e
ev
e
n
m
o
r
e
b
en
ef
its
.
Acc
o
r
d
in
g
to
r
esear
ch
co
n
d
u
cted
b
y
Ma
r
s
in
tau
l
i
et
a
l.
[
7
]
,
t
h
e
u
s
e
o
f
clo
u
d
ac
co
u
n
tin
g
m
ak
es
it
ea
s
ier
f
o
r
p
r
ep
ar
er
s
o
f
f
in
a
n
ci
al
r
ep
o
r
ts
b
ec
a
u
s
e
it
ca
n
b
e
ac
ce
s
s
ed
an
y
tim
e
an
d
an
y
wh
er
e
with
a
c
o
m
p
lete
an
d
ea
s
y
-
to
-
u
s
e
d
esig
n
,
th
er
eb
y
r
ed
u
c
in
g
co
m
p
a
n
y
e
x
p
en
s
es.
C
o
m
p
an
ies
d
o
n
o
t
n
ee
d
to
p
r
o
v
id
e
e
x
p
en
s
iv
e
s
to
r
ag
e
s
u
c
h
as
s
er
v
er
s
a
n
d
s
o
f
twar
e
ap
p
licatio
n
s
th
at
m
u
s
t
b
e
p
u
r
ch
ased
an
d
in
s
talled
o
n
ea
ch
c
o
m
p
u
te
r
,
c
o
m
p
an
ies
ca
n
u
s
e
clo
u
d
s
er
v
ices
s
o
th
at
co
m
p
an
ies
ca
n
w
o
r
k
f
lex
ib
l
y
,
an
d
ca
n
in
teg
r
at
e
s
y
s
tem
s
[
7
]
.
Ma
n
y
p
r
ev
io
u
s
s
tu
d
ies
wer
e
ca
r
r
ied
o
u
t
to
cr
ea
te
s
y
s
tem
s
f
o
r
SME
s
wh
ich
f
o
c
u
s
ed
o
n
cr
ea
tin
g
an
AI
S
f
o
r
f
in
an
cial
r
e
p
o
r
ts
.
Ho
wev
er
,
th
e
cr
ea
tio
n
o
f
a
C
AI
S
th
at
f
o
cu
s
es
o
n
SME
s
in
I
n
d
o
n
esia
h
as
n
o
t
b
ee
n
ex
p
lain
ed
clea
r
ly
.
I
n
th
is
r
esear
ch
p
ap
e
r
p
r
o
v
id
ed
a
s
o
lu
tio
n
b
y
d
esig
n
in
g
th
e
ar
ch
itectu
r
e
an
d
ap
p
licatio
n
o
f
a
f
in
an
cial
r
ep
o
r
t
with
a
C
AI
S
wh
er
e
th
e
s
y
s
tem
is
cr
ea
ted
b
y
u
tili
zin
g
a
clo
u
d
-
b
ased
web
s
er
v
er
an
d
d
atab
ase
s
o
th
at
it
ca
n
b
e
ac
ce
s
s
ed
an
y
tim
e
an
d
an
y
wh
er
e
as
lo
n
g
as
y
o
u
h
av
e
in
ter
n
e
t
a
n
d
d
o
n
o
t
n
ee
d
t
o
s
p
en
d
m
o
n
ey
.
I
n
itial c
ap
ital to
p
r
e
p
a
r
e
a
p
h
y
s
ical
s
er
v
er
.
T
h
is
s
y
s
tem
is
d
esig
n
ed
with
an
in
teg
r
at
ed
d
ata
co
n
ce
p
t,
s
o
th
at
p
r
o
ce
s
s
in
g
f
i
n
an
cial
r
ep
o
r
tin
g
at
SME
s
ca
n
in
cr
e
ase
ef
f
icien
cy
,
ef
f
ec
tiv
en
ess
an
d
p
r
o
d
u
ctiv
ity
a
n
d
th
is
s
y
s
tem
is
d
esig
n
ed
with
an
ea
s
y
f
lo
w
o
f
u
s
e
s
o
th
at
it c
an
b
e
ea
s
ily
u
n
d
er
s
to
o
d
b
y
SME
s
.
2.
L
I
T
E
R
AT
U
RE
R
E
VI
E
W
2
.
1
.
Clo
ud
c
o
m
pu
t
ing
C
lo
u
d
c
o
m
p
u
tin
g
is
th
e
n
ex
t
s
tag
e
o
f
ev
o
lu
tio
n
o
n
th
e
i
n
te
r
n
et.
C
lo
u
d
in
clo
u
d
co
m
p
u
ti
n
g
ca
n
b
e
in
ter
p
r
eted
as
a
p
r
o
v
id
er
o
f
f
ac
ilit
ies
r
an
g
in
g
f
r
o
m
co
m
p
u
tin
g
-
to
-
co
m
p
u
tin
g
in
f
r
astru
ctu
r
e,
ap
p
licatio
n
s
,
b
u
s
in
ess
p
r
o
ce
s
s
es
to
p
er
s
o
n
al
co
llab
o
r
atio
n
th
at
ca
n
b
e
p
r
o
v
id
ed
to
u
s
er
s
as
a
s
er
v
ice
wh
er
ev
er
an
d
wh
en
ev
er
th
e
u
s
er
n
ee
d
s
it
[
8
]
.
W
ith
clo
u
d
co
m
p
u
tin
g
,
u
s
er
s
ca
n
ac
ce
s
s
f
ile
s
an
d
ap
p
licatio
n
s
f
r
o
m
d
ev
ices
u
s
ed
b
y
u
s
er
s
th
at
ca
n
b
e
a
cc
ess
ed
u
s
in
g
th
e
in
ter
n
et.
E
x
am
p
les
in
clu
d
e
Go
o
g
le
an
d
Gm
ail
[
9
]
.
C
lo
u
d
co
m
p
u
tin
g
h
as
d
if
f
e
r
en
t
ty
p
es
o
f
s
er
v
ices
wh
ich
ar
e
d
iv
id
e
d
in
to
3
ca
teg
o
r
ies,
n
a
m
ely
a
p
p
licatio
n
s
(
SaaS)
,
p
latf
o
r
m
s
(
PaaS)
,
an
d
in
f
r
astr
u
ctu
r
e
(
I
aa
S)
.
T
h
e
d
ef
in
itio
n
s
o
f
th
ese
th
r
ee
ca
teg
o
r
ies ar
e
as
f
o
llo
ws [
1
0
]
:
i)
SaaS
is
a
s
er
v
ice
ca
teg
o
r
y
wh
er
e
u
s
er
s
u
s
e
a
web
b
r
o
wser
to
ac
ce
s
s
s
o
f
twar
e
ap
p
licatio
n
s
.
On
e
ex
am
p
le
is
Go
o
g
le
Do
cs.
ii)
PaaS
is
a
s
e
r
v
ice
ca
teg
o
r
y
w
h
er
e
u
s
er
s
ca
n
u
s
e
f
ac
ilit
ies
f
o
r
ap
p
licatio
n
d
esig
n
,
d
e
v
elo
p
m
en
t,
test
in
g
,
im
p
lem
en
tatio
n
an
d
h
o
s
tin
g
.
E
x
am
p
les o
f
PaaS
ar
e
Go
o
g
le
a
n
d
Mic
r
o
s
o
f
t A
zu
r
e.
iii)
I
aa
S
is
a
s
er
v
ice
ca
teg
o
r
y
w
h
er
e
u
s
er
s
ca
n
ac
ce
s
s
in
f
r
astru
ctu
r
e
v
ia
v
ir
tu
al
m
ac
h
in
es.
E
x
am
p
les
ar
e
Am
az
o
n
W
eb
Ser
v
ices E
C
2
a
n
d
S3
.
T
h
er
e
ar
e
5
im
p
o
r
ta
n
t
ch
ar
ac
ter
is
tics
o
f
clo
u
d
co
m
p
u
tin
g
,
n
am
ely
i
)
c
lo
u
d
co
m
p
u
tin
g
h
as
ex
ten
s
iv
e
n
etwo
r
k
ac
ce
s
s
r
eg
ar
d
less
o
f
tim
e
an
d
lo
ca
tio
n
.
C
lo
u
d
s
er
v
ices
ca
n
b
e
ac
ce
s
s
ed
u
s
in
g
an
y
d
ev
ice
u
s
in
g
th
e
in
ter
n
e
t.
ii
)
C
lo
u
d
co
m
p
u
tin
g
h
as
a
m
u
lti
-
ten
an
cy
in
f
r
ast
r
u
ctu
r
e
th
at
ca
n
ac
c
o
m
m
o
d
ate
m
an
y
u
s
er
s
a
n
d
ap
p
licatio
n
s
.
iii
)
E
last
icity
allo
ws
u
s
er
s
to
ad
d
o
r
r
ed
u
ce
r
eso
u
r
ce
s
ac
co
r
d
in
g
to
d
em
an
d
.
iv
)
Self
-
s
er
v
ices
wh
er
e
co
m
p
u
tin
g
ca
p
ab
ilit
ies
will
b
e
p
r
o
v
id
e
d
a
u
to
m
at
ically
to
u
s
er
s
.
v
)
Pay
-
as
-
you
-
g
o
,
wh
ich
m
ea
n
s
u
s
er
s
o
n
ly
p
a
y
f
o
r
th
e
clo
u
d
s
er
v
ice
s
u
s
ed
[
1
1
]
.
T
h
e
ad
v
an
tag
es
o
f
u
s
in
g
clo
u
d
co
m
p
u
tin
g
f
o
r
s
m
all
b
u
s
in
ess
es,
n
am
ely
i
)
it
i
s
ch
ea
p
er
an
d
ea
s
ier
to
s
tar
t
d
ev
elo
p
in
g
a
b
u
s
in
ess
;
ii)
r
ed
u
ce
s
co
s
ts
,
v
a
r
iab
le
c
o
s
ts
ar
e
n
o
t
f
ix
e
d
c
o
s
ts
;
iii)
in
cr
ea
s
es
f
lex
ib
ilit
y
;
iv
)
in
cr
ea
s
es
co
llab
o
r
atio
n
;
v
)
in
cr
ea
s
es
d
ata
s
ec
u
r
ity
;
v
i)
p
r
o
v
id
i
n
g
m
ea
s
u
r
ab
le
r
eso
u
r
c
es
;
v
ii)
im
p
r
o
v
in
g
s
er
v
ice
an
d
cu
s
to
m
e
r
ac
q
u
is
it
io
n
s
u
p
p
o
r
t
;
v
iii)
allo
win
g
r
e
s
o
u
r
ce
s
to
b
e
p
u
r
ch
ased
with
o
p
er
atio
n
al
f
u
n
d
s
r
ath
er
th
a
n
as
ca
p
ital
ex
p
en
d
it
u
r
e
;
ix
)
allo
win
g
s
m
all
b
u
s
in
ess
es
to
s
h
o
r
ten
d
eliv
er
y
tim
es a
n
d
s
tar
t
o
p
er
atio
n
s
ea
r
lier
;
x
)
p
r
o
v
id
in
g
r
eso
u
r
c
es
th
at
wer
e
p
r
ev
i
o
u
s
ly
lim
it
ed
to
lar
g
e
co
m
p
an
ie
s
wh
ic
h
is
ac
ce
s
s
ib
le
an
d
af
f
o
r
d
a
b
le
; a
n
d
x
i)
allo
ws co
m
p
an
ies
to
s
h
if
t th
eir
b
u
s
in
ess
to
o
th
er
co
m
p
a
n
ies th
at
o
f
f
er
b
etter
clo
u
d
s
er
v
ices
o
r
lo
wer
p
r
ices
[
1
2
]
.
A
n
o
th
er
b
en
ef
it
o
f
th
e
clo
u
d
co
m
p
u
ti
n
g
a
p
p
licatio
n
in
th
e
s
m
all
b
u
s
in
ess
ca
s
e
s
tu
d
y
f
r
o
m
t
h
e
r
e
s
u
lts
o
f
r
esear
c
h
c
o
n
d
u
cte
d
b
y
C
h
ik
k
ala
an
d
Sy
ed
[
1
3
]
co
n
clu
d
ed
th
at
b
y
u
s
in
g
clo
u
d
co
m
p
u
tin
g
s
er
v
ices,
s
m
all
b
u
s
in
es
s
es
ca
n
in
cr
ea
s
e
th
e
s
ca
le
o
f
th
eir
o
p
er
atio
n
s
q
u
ick
ly
an
d
ca
n
in
teg
r
ate
ex
is
tin
g
s
m
all
b
u
s
in
ess
o
p
er
atio
n
s
in
s
ev
er
al
r
eg
io
n
s
,
th
e
r
eb
y
h
el
p
in
g
r
ea
l
-
tim
e
an
d
ef
f
ec
tiv
e
d
ata
ac
ce
s
s
ib
ilit
y
in
m
ak
in
g
d
ec
is
io
n
s
.
C
lo
u
d
co
m
p
u
tin
g
is
wid
ely
u
s
ed
b
y
b
u
s
in
ess
es,
th
er
e
h
a
v
e
b
ee
n
s
ev
er
al
s
tu
d
ies
th
at
h
av
e
b
ee
n
co
n
d
u
cte
d
p
r
e
v
io
u
s
ly
r
eg
a
r
d
i
n
g
th
e
u
s
e
o
f
clo
u
d
co
m
p
u
ti
n
g
in
b
u
s
in
ess
,
s
u
ch
as
r
esear
ch
co
n
d
u
c
ted
b
y
Hasan
ah
et
al
.
[
1
4
]
e
x
am
in
in
g
th
e
im
p
lem
en
tatio
n
o
f
clo
u
d
co
m
p
u
tin
g
in
r
estau
r
an
t
’
s
ex
p
en
s
es
m
o
n
ito
r
in
g
s
y
s
tem
s
to
d
eter
m
in
e
th
e
lev
el
o
f
ef
f
icien
cy
with
co
llect
e
x
p
en
d
itu
r
e
d
ata
f
r
o
m
ea
ch
b
r
an
ch
b
y
c
o
m
p
ar
i
n
g
th
eir
in
co
m
e
.
R
esear
ch
co
n
d
u
cted
b
y
Mo
d
i
s
an
e
an
d
J
o
k
o
n
y
a
[
1
5
]
ev
al
u
ated
th
e
b
e
n
ef
its
o
f
clo
u
d
c
o
m
p
u
tin
g
in
s
m
all,
m
ed
iu
m
,
m
ic
r
o
-
s
iz
ed
en
ter
p
r
is
es
u
s
in
g
th
e
co
n
ce
p
tu
al
r
esear
ch
m
o
d
el
.
R
esear
ch
co
n
d
u
cted
b
y
Alb
elaih
i
an
d
K
h
an
[
1
6
]
ev
al
u
ated
th
e
b
en
ef
its
an
d
b
ar
r
ier
s
o
f
u
s
in
g
clo
u
d
co
m
p
u
tin
g
i
n
SME
s
in
Sau
d
i
Ar
ab
ia
u
s
in
g
a
q
u
alitativ
e
m
et
h
o
d
,
n
am
ely
in
ter
v
iewin
g
th
e
m
an
ag
em
en
t sectio
n
o
f
ac
tiv
e
SME
s
.
Evaluation Warning : The document was created with Spire.PDF for Python.
I
n
t J I
n
f
&
C
o
m
m
u
n
T
ec
h
n
o
l
I
SS
N:
2252
-
8
7
7
6
C
lo
u
d
a
p
p
lica
tio
n
d
esig
n
fo
r
fin
a
n
cia
l rep
o
r
tin
g
i
n
I
n
d
o
n
esi
a
’
s
s
ma
ll
…
(
E
r
in
E
r
in
)
459
2
.
2
.
Acc
o
un
t
ing
info
r
m
a
t
io
n
s
y
s
t
em
AI
S
is
a
co
m
p
u
ter
s
y
s
tem
th
a
t
ca
n
tr
ac
k
a
n
d
r
e
p
o
r
t
b
u
s
in
ess
ac
tiv
ities
,
m
o
n
ey
m
o
v
em
en
t
s
with
in
a
co
m
p
an
y
,
an
d
p
r
o
d
u
ce
f
in
an
ci
al
r
ep
o
r
ts
[
1
7
]
.
AI
S
ar
e
an
ab
s
o
lu
te
to
o
l
in
th
e
h
an
d
s
o
f
m
a
n
ag
er
s
wh
o
s
tr
iv
e
to
r
em
ain
at
a
c
o
m
p
etitiv
e
a
d
v
a
n
tag
e
in
t
h
e
m
id
s
t
o
f
v
er
y
r
a
p
id
tech
n
o
lo
g
ical
a
d
v
an
ce
s
,
i
n
cr
ea
s
in
g
awa
r
en
ess
an
d
ch
allen
g
in
g
d
em
an
d
s
f
r
o
m
cu
s
to
m
er
s
an
d
b
u
s
in
ess
o
wn
er
s
[
1
8
]
.
AI
S
ca
n
m
ak
e
th
e
f
in
an
cial
r
ep
o
r
tin
g
p
r
o
ce
s
s
in
an
ag
en
cy
ea
s
ier
an
d
f
aster
b
ec
au
s
e
th
e
p
r
o
ce
s
s
in
g
o
f
d
ata
in
to
ac
c
o
u
n
tin
g
in
f
o
r
m
atio
n
ca
n
b
e
d
o
n
e
th
r
o
u
g
h
th
e
s
y
s
tem
s
o
th
at
it
ca
n
r
ed
u
ce
th
e
r
is
k
o
f
r
ec
o
r
d
in
g
er
r
o
r
s
wh
ich
in
th
e
e
n
d
ca
n
p
r
o
d
u
ce
h
ig
h
er
q
u
ality
f
in
a
n
cial
r
ep
o
r
ts
an
d
c
an
h
elp
r
ed
u
ce
er
r
o
r
s
ca
u
s
ed
b
y
s
o
m
eo
n
e
’
s
n
eg
lig
e
n
ce
an
d
in
ab
ilit
y
to
p
r
e
p
ar
e
f
in
an
cial
r
ep
o
r
ts
s
o
th
at
th
e
y
ca
n
p
r
esen
t
m
o
r
e
ac
cu
r
ate
an
d
v
alid
f
in
an
cial
r
ep
o
r
ts
[
1
9
]
.
B
ased
o
n
r
esear
ch
co
n
d
u
cte
d
b
y
L
atif
a
h
an
d
Ar
i
s
y
ah
id
in
[
2
0
]
r
eg
a
r
d
in
g
AI
S
a
n
aly
s
is
in
a
c
o
m
p
an
y
,
t
h
e
r
esu
lts
s
h
o
wed
th
at
th
e
u
s
e
o
f
an
AI
S
h
as a
p
o
s
itiv
e
i
m
p
ac
t w
h
ich
d
ir
ec
tly
im
p
r
o
v
e
s
co
m
p
an
y
p
er
f
o
r
m
an
ce
.
AI
S
h
as
b
ee
n
wid
ely
ap
p
lied
in
v
ar
i
o
u
s
f
ield
s
,
s
ev
er
a
l
s
tu
d
ies
s
u
ch
as
th
o
s
e
co
n
d
u
cted
b
y
W
ib
o
wo
et
a
l
.
[
2
1
]
an
aly
ze
d
an
d
d
esig
n
ed
in
v
en
to
r
y
AI
S
ap
p
licatio
n
s
to
im
p
r
o
v
e
in
ter
n
a
l
co
n
tr
o
l
in
m
icr
o
,
s
m
all,
an
d
m
e
d
iu
m
en
ter
p
r
is
e
f
ilo
C
R
.
R
esear
ch
f
r
o
m
As
y
’
ar
i
et
a
l
.
[
22
]
cr
ea
ted
a
Fi
n
an
cial
I
n
f
o
r
m
atio
n
Sy
s
tem
f
o
r
Mic
r
o
E
n
ter
p
r
is
e
wh
ich
aim
s
to
p
r
o
ce
s
s
f
in
an
ci
al
d
ata
u
s
in
g
th
e
SDLC
m
eth
o
d
f
o
r
s
y
s
tem
d
esig
n
an
d
r
u
n
n
in
g
th
e
ap
p
licatio
n
u
s
in
g
lo
ca
lh
o
s
t
XAM
P
P
.
R
esear
ch
co
n
d
u
cted
b
y
Mu
h
am
m
ad
et
a
l.
[
2
3
]
ex
am
in
ed
th
e
u
s
e
o
f
AI
S
in
ag
r
icu
ltu
r
al
co
m
p
a
n
ies
to
in
cr
ea
s
e
th
e
ef
f
icien
cy
o
f
in
f
o
r
m
at
io
n
d
is
s
em
in
atio
n
.
R
esear
ch
co
n
d
u
cted
b
y
W
af
iy
u
d
in
et
a
l.
[
2
4
]
i
d
en
tifie
d
a
n
d
ex
am
in
ed
t
h
e
ef
f
ec
tiv
e
n
ess
o
f
in
f
o
r
m
ati
o
n
u
s
in
g
AI
S f
o
r
tu
itio
n
f
ee
s
d
u
r
in
g
th
e
C
OVI
D
-
1
9
p
an
d
e
m
ic
u
s
in
g
q
u
alitativ
e
m
eth
o
d
s
[
2
4
]
.
3.
RE
S
E
ARCH
M
E
T
H
O
D
3
.
1
.
Resea
rc
h
p
ro
ce
du
re
Fig
u
r
e
1
is
th
e
r
esear
ch
p
r
o
c
ed
u
r
e
in
d
esig
n
in
g
a
clo
u
d
f
o
r
SME
s
.
T
h
e
r
esear
c
h
p
r
o
c
ed
u
r
e
was
ca
r
r
ied
o
u
t
in
4
s
tag
es,
n
am
el
y
p
r
o
b
lem
id
e
n
tific
atio
n
,
wh
e
r
e
at
th
is
s
tag
e
th
e
g
a
p
s
th
at
o
c
cu
r
r
ed
i
n
th
e
u
s
e
o
f
clo
u
d
in
SME
s
in
I
n
d
o
n
esia
wer
e
id
en
tifie
d
.
I
d
en
ti
f
icatio
n
o
f
th
is
p
r
o
b
lem
is
s
u
p
p
o
r
ted
b
y
d
ata.
So
,
th
e
n
ex
t
s
tag
e
is
d
ata
co
llect
io
n
.
Data
co
llectio
n
was
ca
r
r
ied
o
u
t
b
y
o
b
s
er
v
atio
n
th
r
o
u
g
h
a
liter
atu
r
e
r
ev
iew.
L
iter
atu
r
e
r
ev
iew
r
elate
d
to
clo
u
d
in
SM
E
s
co
llected
f
r
o
m
s
ev
er
al
liter
atu
r
e
s
tu
d
ies,
s
u
ch
as
jo
u
r
n
als,
co
n
f
er
e
n
ce
p
ap
e
r
s
an
d
b
o
o
k
s
o
v
er
t
h
e
last
5
y
ea
r
s
.
Af
ter
m
ak
in
g
o
b
s
er
v
atio
n
s
f
r
o
m
th
e
liter
atu
r
e
s
tu
d
y
,
th
e
n
p
r
o
ce
ed
to
th
e
n
ex
t
s
tag
e,
n
am
ely
th
e
d
esig
n
s
tag
e.
T
h
is
d
esig
n
s
tag
e
is
d
iv
id
e
d
in
to
2
s
tag
es,
n
am
ely
in
ce
p
t
io
n
an
d
elab
o
r
atio
n
.
At
th
e
in
ce
p
tio
n
s
tag
e,
s
y
s
te
m
ar
ch
itectu
r
e
d
esig
n
,
ac
tiv
ity
d
iag
r
am
d
esig
n
,
an
d
u
s
e
ca
s
e
d
esig
n
ar
e
ca
r
r
ied
o
u
t.
Ar
ch
itectu
r
al
d
esig
n
d
esc
r
ib
es
h
o
w
th
e
clo
u
d
is
co
n
n
ec
ted
to
ap
p
licatio
n
s
in
SME
s
.
T
h
e
ac
tiv
ity
d
iag
r
am
d
esig
n
d
escr
ib
es
t
h
e
f
lo
w
o
f
th
e
s
y
s
tem
d
esig
n
ed
to
s
u
it
t
h
e
n
ee
d
s
o
f
SME
s
.
T
h
e
u
s
ec
ase
d
iag
r
am
d
esig
n
d
escr
ib
es
wh
at
f
u
n
ctio
n
s
ar
e
p
r
o
v
id
e
d
b
y
th
e
ap
p
licatio
n
o
r
s
y
s
tem
to
h
elp
ca
r
r
y
o
u
t
b
u
s
in
ess
p
r
o
ce
s
s
es
in
SME
s
.
Af
ter
ca
r
r
y
in
g
o
u
t
th
e
in
ce
p
tio
n
d
esig
n
,
we
en
ter
th
e
f
in
al
s
tag
e
o
f
d
esig
n
p
lan
n
in
g
,
n
am
ely
m
a
k
in
g
a
p
r
o
to
ty
p
e.
Ma
k
in
g
t
h
is
p
r
o
to
t
y
p
e
is
th
e
f
in
al
r
esu
lt
o
f
d
esig
n
in
g
clo
u
d
ap
p
licatio
n
s
f
o
r
SME
s
.
T
h
e
p
r
o
to
ty
p
e
cr
ea
ted
f
o
c
u
s
ed
o
n
cr
ea
tin
g
f
in
an
cial
r
ep
o
r
ts
f
o
r
SME
s
,
s
o
th
e
p
r
o
to
ty
p
e
was
cr
ea
ted
with
a
m
o
d
er
n
u
s
e
r
in
ter
f
ac
e
(
UI
)
a
n
d
u
s
er
e
x
p
er
ien
ce
(
UX)
,
s
o
th
at
it
is
ea
s
y
to
u
s
e.
T
h
e
d
esig
n
s
to
p
s
u
n
t
il
th
e
p
r
o
to
ty
p
e
is
m
ad
e,
th
e
test
in
g
a
n
d
im
p
lem
en
tatio
n
s
tag
es
ca
n
b
e
d
ev
elo
p
ed
in
f
u
r
th
er
r
esear
ch
.
T
h
is
p
a
p
er
o
n
l
y
f
o
cu
s
es
o
n
d
esig
n
s
o
th
at
th
e
f
i
n
al
r
esu
lt is
a
p
r
o
to
ty
p
e.
Fig
u
r
e
1
.
R
esear
ch
p
r
o
ce
d
u
r
e
3
.
2
.
Sy
s
t
e
m
a
rc
hite
ct
ure
des
ig
n
Fig
u
r
e
2
is
th
e
ar
c
h
itectu
r
al
d
esig
n
o
f
a
clo
u
d
a
p
p
licatio
n
s
y
s
tem
b
u
ilt
to
s
o
lv
e
p
r
o
b
lem
s
f
o
r
SME
s
.
T
h
e
s
y
s
tem
ar
ch
itectu
r
e
is
cr
ea
ted
b
y
u
tili
zin
g
th
e
clo
u
d
to
co
n
n
ec
t
to
a
we
b
s
er
v
er
an
d
d
a
ta
b
ase.
An
y
f
in
an
cial
d
ata
r
elate
d
to
s
ales,
p
u
r
ch
ases
,
p
ay
r
o
ll,
an
d
p
r
o
d
u
ctio
n
is
en
ter
ed
in
to
th
e
s
y
s
tem
an
d
s
to
r
ed
in
a
d
atab
ase
th
at
is
ac
ce
s
s
ed
u
s
in
g
th
e
clo
u
d
.
T
h
en
,
th
e
ac
co
u
n
tin
g
d
e
p
ar
tm
en
t
ca
n
r
etr
iev
e
d
ata
f
r
o
m
th
e
clo
u
d
d
atab
ase,
g
en
er
ate
f
in
an
c
ial
r
e
p
o
r
ts
,
an
d
c
an
u
p
d
ate
th
e
g
en
e
r
al
led
g
er
in
th
e
clo
u
d
d
atab
as
e.
Evaluation Warning : The document was created with Spire.PDF for Python.
I
SS
N
:
2
2
5
2
-
8
7
7
6
I
n
t J I
n
f
&
C
o
m
m
u
n
T
ec
h
n
o
l
,
Vo
l.
1
4
,
No
.
2
,
A
u
g
u
s
t
20
2
5
:
457
-
4
6
6
460
Fig
u
r
e
2
.
Sy
s
tem
ar
c
h
itectu
r
e
d
esig
n
3
.
3
.
Sy
s
t
e
m
des
ig
n m
et
ho
do
l
o
g
y
T
h
e
m
eth
o
d
o
l
o
g
y
u
s
ed
to
c
r
ea
te
an
a
p
p
licatio
n
p
r
o
to
ty
p
e
is
t
o
u
s
e
t
h
e
r
atio
n
al
u
n
if
ied
p
r
o
c
ess
(
R
UP
)
wh
ich
co
n
s
is
ts
o
f
4
s
tag
es,
n
a
m
ely
in
ce
p
tio
n
,
elab
o
r
atio
n
,
c
o
n
s
tr
u
ctio
n
,
a
n
d
tr
a
n
s
itio
n
[
2
5
]
.
1)
I
n
ce
p
tio
n
Mo
d
elin
g
th
e
r
eq
u
ir
e
d
b
u
s
in
ess
p
r
o
ce
s
s
es
an
d
d
ef
i
n
in
g
b
u
s
in
ess
p
r
o
ce
s
s
r
eq
u
i
r
em
en
ts
f
o
r
th
e
s
y
s
tem
to
b
e
cr
ea
ted
(
b
u
s
in
ess
r
eq
u
ir
em
en
t
s
)
.
At
th
is
s
tag
e,
ac
tiv
ity
d
iag
r
am
s
an
d
u
s
e
ca
s
e
d
iag
r
a
m
s
will b
e
cr
ea
ted
.
2)
E
lab
o
r
atio
n
T
h
is
s
tag
e
f
o
cu
s
es
o
n
d
esig
n
in
g
th
e
s
y
s
tem
ar
ch
itectu
r
e.
T
h
is
s
tag
e
f
o
cu
s
es
o
n
an
aly
s
is
an
d
s
y
s
tem
d
esig
n
as
well
as
s
y
s
tem
im
p
lem
en
t
atio
n
u
s
in
g
a
p
r
o
t
o
ty
p
e.
T
h
e
p
r
o
to
ty
p
e
will
b
e
cr
ea
te
d
wit
h
a
web
d
is
p
lay
u
s
in
g
f
ig
m
a.
3)
C
o
n
s
tr
u
ctio
n
At
th
is
s
tag
e
th
e
f
o
cu
s
is
o
n
cr
ea
tin
g
c
o
m
p
o
n
en
ts
an
d
s
y
s
tem
f
ea
tu
r
es.
T
h
is
s
tag
e
f
o
c
u
s
es
o
n
s
y
s
tem
im
p
lem
en
tatio
n
an
d
test
in
g
.
I
n
th
e
ea
r
ly
s
tag
es
o
f
co
n
s
tr
u
ct
io
n
,
it
is
a
g
o
o
d
id
ea
to
r
e
-
ex
a
m
in
e
th
e
r
esu
lts
o
f
th
e
an
aly
s
is
an
d
d
esig
n
,
esp
ec
ially
th
e
d
esig
n
o
f
s
eq
u
en
ce
d
iag
r
am
s
,
class
d
iag
r
am
s
,
co
m
p
o
n
en
ts
an
d
d
ep
lo
y
m
e
n
t.
I
f
th
e
d
esig
n
cr
e
ated
is
in
ac
co
r
d
an
ce
with
th
e
s
y
s
tem
an
aly
s
i
s
,
th
en
im
p
lem
en
tatio
n
u
s
in
g
a
s
p
ec
if
ic
p
r
o
g
r
am
m
in
g
lan
g
u
a
g
e
ca
n
b
e
ca
r
r
ied
o
u
t.
4)
T
r
an
s
itio
n
s
At
th
is
s
tag
e
th
e
f
o
cu
s
is
o
n
d
ep
lo
y
m
en
t o
r
in
s
tallatio
n
o
f
th
e
s
y
s
tem
s
o
th
at
it c
an
b
e
u
n
d
er
s
to
o
d
b
y
u
s
er
s
.
T
h
is
s
tag
e
p
r
o
d
u
ce
s
a
s
o
f
twar
e
p
r
o
d
u
ct
wh
ich
is
a
r
eq
u
ir
em
en
t
f
o
r
th
e
in
itial
o
p
er
ati
o
n
al
ca
p
ab
ilit
y
m
iles
to
n
e
o
r
in
itial
o
p
er
atio
n
al
ca
p
ab
ilit
y
lim
it
o
r
m
iles
to
n
e.
Activ
ities
at
th
i
s
s
tag
e
in
clu
d
e
u
s
er
tr
ain
in
g
,
m
ain
ten
an
ce
an
d
test
in
g
wh
et
h
er
th
e
s
y
s
tem
m
ee
ts
u
s
er
ex
p
ec
tatio
n
s
.
Ho
wev
er
,
th
is
p
ap
er
will
b
e
l
im
ited
to
th
e
in
ce
p
tio
n
an
d
el
ab
o
r
atio
n
s
tag
es
o
n
ly
,
wh
er
e
th
e
d
esig
n
is
o
n
ly
m
ad
e
s
tar
tin
g
f
r
o
m
an
al
y
zin
g
s
y
s
tem
r
eq
u
ir
em
en
ts
an
d
b
u
s
i
n
ess
p
r
o
ce
s
s
es to
m
ak
in
g
p
r
o
t
o
ty
p
e.
4.
RE
SU
L
T
S AN
D
D
I
SCU
SS
I
O
N
4
.
1
.
O
bs
er
v
a
t
io
n
Fro
m
th
e
r
esu
lts
o
f
o
b
s
er
v
at
io
n
s
m
ad
e
b
y
co
llectin
g
d
at
a
f
r
o
m
liter
atu
r
e
s
tu
d
ies,
th
e
f
o
llo
win
g
r
esu
lts
wer
e
o
b
tain
ed
:
1)
AI
S
f
o
r
b
u
s
in
ess
h
elp
s
in
in
c
r
ea
s
in
g
ef
f
icien
cy
,
e
f
f
ec
tiv
en
e
s
s
an
d
p
r
o
d
u
ctiv
ity
.
C
AI
S
ar
e
also
k
n
o
wn
to
m
ak
e
f
in
an
cial
r
ec
o
r
d
in
g
ea
s
ie
r
an
d
ca
n
b
e
in
te
g
r
ated
in
r
ea
l
tim
e
[
2
6
]
.
2)
I
n
r
esear
ch
co
n
d
u
cted
b
y
Pra
m
u
k
a
an
d
Pin
asti
[
2
7
]
,
th
e
r
esu
lts
s
h
o
wed
th
at
s
m
all
m
e
d
iu
m
b
u
s
in
ess
es
ex
p
ec
t
a
clo
u
d
th
at
is
u
s
ef
u
l
an
d
ea
s
y
to
u
s
e.
I
n
th
is
r
ese
ar
ch
,
it
is
also
ex
p
lain
ed
th
at
s
m
all
m
ed
iu
m
b
u
s
in
ess
es
also
n
ee
d
s
tr
o
n
g
in
f
r
astru
ctu
r
e
to
s
u
p
p
o
r
t
th
e
s
m
a
ll
m
ed
iu
m
b
u
s
in
ess
ac
co
u
n
tin
g
s
y
s
tem
.
Ma
n
y
Evaluation Warning : The document was created with Spire.PDF for Python.
I
n
t J I
n
f
&
C
o
m
m
u
n
T
ec
h
n
o
l
I
SS
N:
2252
-
8
7
7
6
C
lo
u
d
a
p
p
lica
tio
n
d
esig
n
fo
r
fin
a
n
cia
l rep
o
r
tin
g
i
n
I
n
d
o
n
esi
a
’
s
s
ma
ll
…
(
E
r
in
E
r
in
)
461
s
m
all
m
ed
iu
m
b
u
s
in
ess
es
la
ck
th
e
ab
ilit
y
to
p
r
ep
ar
e
s
tan
d
ar
d
f
in
a
n
cial
s
tatem
en
ts
.
Sm
all
m
ed
iu
m
b
u
s
in
ess
es a
ls
o
n
ee
d
ap
p
licatio
n
s
th
at
ar
e
ea
s
y
to
u
s
e,
ef
f
ici
en
t a
n
d
r
eliab
le
.
3)
T
h
e
u
s
e
o
f
IT
is
v
er
y
im
p
o
r
ta
n
t
b
u
t
its
u
s
e
is
s
till
lim
ited
to
s
m
all
m
ed
iu
m
b
u
s
in
ess
.
B
ased
o
n
r
esear
ch
co
n
d
u
cte
d
b
y
Mu
k
h
tar
et
a
l.
[
2
8
]
,
it
is
s
tated
th
at
IT
h
as
a
p
o
s
itiv
e
in
f
lu
en
ce
o
n
ec
o
n
o
m
ic
d
ev
elo
p
m
en
t
in
s
m
all
m
ed
iu
m
b
u
s
in
ess
.
R
e
s
ea
r
ch
f
r
o
m
Po
h
an
an
d
I
s
wa
d
i
[
2
9
]
also
s
tates
th
at
IT
i
n
s
m
all
m
ed
iu
m
b
u
s
in
ess
ca
n
in
cr
ea
s
e
s
m
all
m
ed
iu
m
b
u
s
in
ess
p
r
o
f
its
.
4)
I
n
ter
n
et
u
s
e
in
s
m
all
m
ed
iu
m
b
u
s
in
ess
es
is
s
till
v
er
y
l
o
w
ev
en
th
o
u
g
h
in
ter
n
et
u
s
e
in
s
m
all
m
ed
iu
m
b
u
s
in
ess
es
h
as
a
p
o
s
itiv
e
in
f
l
u
en
ce
o
n
in
co
m
e
.
T
h
e
lack
o
f
u
s
e
o
f
th
is
tech
n
o
lo
g
y
is
ca
u
s
ed
b
y
a
lack
o
f
in
n
o
v
atio
n
an
d
k
n
o
wled
g
e
s
o
th
at
m
an
y
s
m
all
m
ed
i
u
m
b
u
s
in
ess
o
wn
er
s
ch
o
o
s
e
to
r
u
n
th
eir
b
u
s
in
ess
in
co
n
v
en
ti
o
n
al
way
s
[
3
0
]
.
5)
I
n
r
esear
c
h
c
o
n
d
u
cted
b
y
An
d
r
ian
y
et
a
l.
[
3
1
]
it
was
s
ta
ted
th
at
AI
S
wa
s
d
if
f
icu
lt
to
im
p
l
em
en
t
d
u
e
to
a
lack
o
f
k
n
o
wled
g
e
in
u
s
in
g
th
e
ap
p
licatio
n
.
Fro
m
th
e
r
esu
lts
o
f
th
e
o
b
s
er
v
atio
n
s
m
ad
e,
it
ca
n
b
e
co
n
clu
d
ed
th
at
th
e
cr
ea
tio
n
o
f
a
C
AI
S
is
n
ee
d
ed
b
y
s
m
all
m
ed
iu
m
b
u
s
in
ess
es
in
I
n
d
o
n
esia
s
o
th
at
th
ey
ca
n
m
ax
im
ize
th
e
u
s
e
o
f
th
e
in
ter
n
et
to
ac
ce
s
s
th
e
clo
u
d
,
i
n
cr
ea
s
e
s
m
all
m
ed
i
u
m
b
u
s
in
ess
p
r
o
f
its
,
lo
wer
c
o
s
ts
,
in
cr
ea
s
e
ef
f
icie
n
cy
,
ef
f
ec
tiv
e
n
ess
an
d
b
e
ea
s
y
to
ac
ce
s
s
.
T
h
e
d
esig
n
o
f
th
e
C
A
I
S
a
p
p
licatio
n
m
u
s
t
b
e
ea
s
y
f
o
r
u
s
er
s
in
s
m
all
m
ed
iu
m
b
u
s
in
ess
to
u
s
e
s
o
th
at
ev
en
th
o
u
g
h
u
s
er
s
in
s
m
all
m
ed
iu
m
b
u
s
in
ess
d
o
n
o
t
u
n
d
er
s
t
an
d
ac
co
u
n
tin
g
,
th
ey
ca
n
s
till
u
s
e
th
is
ap
p
licatio
n
well
to
h
elp
r
u
n
th
eir
b
u
s
in
ess
,
esp
ec
ially
in
r
ec
o
r
d
in
g
t
r
an
s
ac
tio
n
s
an
d
p
r
o
d
u
cin
g
f
in
a
n
ci
al
r
ep
o
r
ts
f
o
r
s
m
all
m
ed
iu
m
b
u
s
in
ess
.
4
.
2
.
B
us
ines
s
pro
ce
s
s
de
s
cr
i
ptio
n
T
h
e
p
r
o
ce
s
s
will
s
tar
t
f
r
o
m
th
e
p
r
o
d
u
ctio
n
s
id
e,
th
e
p
r
o
d
u
ctio
n
d
ep
ar
tm
e
n
t
will
p
r
o
d
u
ce
th
eir
p
r
o
d
u
cts
f
o
r
m
ar
k
etin
g
.
T
h
e
p
r
o
d
u
ctio
n
d
ep
a
r
tm
en
t
will
n
ee
d
r
aw
m
ater
i
als
to
b
e
p
r
o
ce
s
s
ed
,
s
o
th
e
p
r
o
d
u
ctio
n
d
e
p
ar
tm
en
t
will
m
ak
e
a
r
eq
u
est
to
th
e
p
u
r
ch
asin
g
d
ep
ar
tm
e
n
t
to
p
u
r
c
h
ase
r
aw
m
ater
ials
f
r
o
m
th
e
v
en
d
o
r
.
T
h
e
p
u
r
c
h
asin
g
d
e
p
ar
tm
en
t
will
m
ak
e
p
u
r
c
h
ase
o
r
d
er
s
to
v
en
d
o
r
s
.
Af
ter
t
h
e
g
o
o
d
s
ar
e
s
en
t
b
y
th
e
v
en
d
o
r
an
d
r
ec
eiv
e
d
b
y
th
e
c
o
m
p
an
y
,
th
e
v
e
n
d
o
r
will
s
en
d
a
n
in
v
o
ice
to
th
e
p
u
r
c
h
asin
g
d
e
p
ar
tm
en
t,
th
e
n
th
e
p
u
r
ch
asin
g
d
ep
ar
tm
e
n
t
will
in
p
u
t
th
e
in
v
o
ice
in
to
th
e
s
y
s
tem
s
o
th
at
th
e
tr
an
s
ac
tio
n
is
r
ec
o
r
d
ed
.
O
n
ce
th
e
r
aw
m
ater
ials
ar
e
m
et,
th
e
p
r
o
d
u
ctio
n
p
r
o
ce
s
s
will
b
eg
in
.
W
h
en
p
r
o
d
u
cin
g
a
p
r
o
d
u
ct,
la
b
o
r
wil
l
b
e
n
ee
d
e
d
to
h
elp
with
th
e
p
r
o
d
u
ctio
n
p
r
o
ce
s
s
an
d
th
er
e
will
b
e
o
th
er
co
s
ts
f
o
r
p
r
o
d
u
ctio
n
.
So
,
th
e
p
r
o
d
u
cti
o
n
d
e
p
ar
tm
en
t
w
ill
in
p
u
t
th
e
c
o
s
ts
r
eq
u
ir
ed
f
o
r
p
r
o
d
u
ctio
n
,
th
e
n
u
m
b
er
o
f
p
r
o
d
u
ctio
n
w
o
r
k
er
s
,
a
n
d
th
e
wo
r
k
in
g
tim
e
o
f
p
r
o
d
u
ctio
n
em
p
lo
y
ee
s
.
Af
ter
p
r
o
d
u
ct
p
r
o
d
u
ctio
n
is
co
m
p
let
e,
th
e
p
r
o
d
u
ct
will
b
e
s
en
t
to
t
h
e
s
ales
d
ep
ar
tm
en
t
to
s
ell
th
e
p
r
o
d
u
ct.
T
h
e
s
ales
d
ep
ar
tm
en
t
wi
ll
in
p
u
t
s
ales
o
r
d
er
s
to
r
ec
o
r
d
t
h
e
n
u
m
b
er
o
f
p
r
o
d
u
cts
s
o
ld
an
d
in
p
u
t
s
ales
in
v
o
ices
to
r
ec
o
r
d
in
co
m
e
f
r
o
m
p
r
o
d
u
ct
s
ales.
T
h
e
p
ay
r
o
ll
s
ec
tio
n
will
in
p
u
t
t
h
e
to
tal
n
u
m
b
er
o
f
em
p
lo
y
ee
s
at
th
e
SME
s
an
d
c
alcu
late
th
e
co
s
ts
th
at
m
u
s
t
b
e
in
cu
r
r
ed
f
o
r
all
wo
r
k
in
g
em
p
l
o
y
ee
s
.
Pay
r
o
ll
will
in
p
u
t
ex
p
en
s
es
f
o
r
wo
r
k
er
s
in
to
th
e
s
y
s
tem
.
Fin
ally
,
th
e
f
in
an
ce
d
e
p
ar
tm
en
t
will
s
tar
t
wo
r
k
in
g
to
p
r
o
d
u
ce
a
f
in
an
cial
r
ep
o
r
t.
T
h
e
f
in
an
ce
d
ep
ar
tm
en
t
will
p
u
ll
s
ales,
p
u
r
ch
asin
g
,
p
r
o
d
u
ctio
n
,
an
d
p
a
y
r
o
ll
d
ata
f
r
o
m
t
h
e
d
atab
ase
to
in
p
u
t
th
e
jo
u
r
n
al
a
n
d
th
e
n
p
o
s
t
it
to
th
e
g
en
er
al
led
g
er
wh
ic
h
is
s
to
r
ed
i
n
th
e
d
atab
ase.
Af
ter
th
at,
th
e
f
in
an
ce
d
e
p
ar
tm
en
t
ca
n
ca
r
r
y
o
u
t
a
tr
ial
b
alan
ce
to
en
s
u
r
e
th
e
tr
an
s
ac
tio
n
is
b
alan
ce
d
an
d
m
ak
e
ad
ju
s
tm
en
ts
.
Af
ter
th
at,
th
e
f
i
n
an
ce
d
ep
ar
tm
e
n
t c
an
g
en
er
ate
f
in
an
cial
r
ep
o
r
tin
g
th
r
o
u
g
h
th
e
s
y
s
tem
.
4
.
3
.
Act
i
v
it
y
d
ia
g
r
a
m
Fig
u
r
e
3
in
A
p
p
en
d
ix
is
an
ac
t
iv
ity
d
iag
r
a
m
th
at
d
ep
icts
th
e
ac
tiv
ities
ca
r
r
ied
o
u
t
b
y
ea
ch
d
ep
ar
tm
en
t
s
u
ch
as
in
Fig
u
r
e
3
(
a)
t
o
3
(
e
)
in
;
s
ales,
p
u
r
ch
asin
g
,
p
r
o
d
u
c
tio
n
,
an
d
p
ay
r
o
ll
to
ass
i
s
t
in
p
r
o
d
u
cin
g
f
in
an
cial
r
ep
o
r
ts
g
en
er
ated
b
y
th
e
s
y
s
tem
b
y
ass
is
t
in
g
in
in
p
u
ttin
g
ev
e
r
y
tr
an
s
ac
tio
n
th
at
o
cc
u
r
s
in
ea
ch
d
ep
ar
tm
en
t,
b
u
t
it
s
till
n
ee
d
s
to
b
e
s
ev
er
al
th
in
g
s
ar
e
ca
r
r
ie
d
o
u
t
b
y
th
e
f
in
an
ce
d
e
p
ar
tm
en
t,
s
u
ch
a
s
ad
ju
s
tm
en
ts
an
d
r
ec
o
n
ciliatio
n
o
f
jo
u
r
n
als th
at
h
av
e
b
ee
n
in
p
u
t in
to
th
e
s
y
s
te
m
with
o
r
ig
in
al
d
ata.
4
.
4
.
Useca
s
e
d
ia
g
ra
m
Fig
u
r
e
4
d
ep
icts
th
e
in
ter
ac
tio
n
o
f
ea
ch
f
u
n
ctio
n
in
th
e
s
y
s
tem
with
ac
to
r
s
.
C
r
ea
te
s
ale
s
o
r
d
er
an
d
cr
ea
te
s
ales
in
v
o
ice
ca
n
b
e
d
o
n
e
b
y
s
ales
.
C
r
ea
te
p
u
r
ch
ase
o
r
d
er
ca
n
b
e
d
o
n
e
b
y
p
u
r
c
h
asin
g
.
Po
s
t
g
en
er
al
jo
u
r
n
al
ca
n
b
e
d
o
n
e
b
y
s
ales,
p
u
r
ch
asin
g
,
p
r
o
d
u
ctio
n
,
an
d
p
ay
r
o
ll
.
T
h
e
p
o
s
t
g
en
er
al
jo
u
r
n
al
r
ec
o
r
d
s
ev
er
y
tr
an
s
ac
tio
n
ca
r
r
ied
o
u
t
b
y
ea
ch
d
ep
ar
tm
en
t.
Get
g
en
er
al
j
o
u
r
n
al
d
ata,
u
p
d
ate
g
en
er
al
l
ed
g
er
,
an
d
g
e
n
er
ate
f
in
an
cial
r
ep
o
r
t c
ar
r
ie
d
o
u
t
b
y
f
in
a
n
ce
.
4
.
5
.
User
inte
rf
a
ce
Fig
u
r
e
5
s
h
o
ws s
ev
er
al
m
ain
f
ea
t
u
r
es o
f
th
e
s
y
s
tem
f
o
r
p
r
o
d
u
cin
g
f
in
a
n
cial
r
ep
o
r
ts
.
Fig
u
r
e
5
(
a)
is
th
e
d
is
p
lay
f
o
r
in
p
u
ttin
g
th
e
g
en
e
r
al
jo
u
r
n
al.
T
h
is
d
is
p
lay
ca
n
b
e
ac
ce
s
s
ed
b
y
s
ales,
p
u
r
ch
asin
g
,
p
r
o
d
u
ctio
n
,
an
d
p
ay
r
o
ll
s
taf
f
to
in
p
u
t
tr
an
s
ac
tio
n
s
th
at
o
cc
u
r
.
T
h
er
e
is
an
“a
d
d
tr
an
s
ac
tio
n
”
b
u
tto
n
if
y
o
u
wan
t
to
ad
d
a
tr
an
s
ac
tio
n
to
th
e
jo
u
r
n
al.
I
n
t
h
e
g
en
er
al
j
o
u
r
n
al
t
h
er
e
is
also
a
“to
tal
b
alan
ce
”,
if
th
e
co
lo
r
is
r
ed
,
it m
ea
n
s
th
at
th
e
d
ata
en
ter
ed
is
n
o
t
b
alan
ce
d
an
d
ca
n
n
o
t
b
e
s
u
b
m
itted
.
T
h
e
s
u
b
m
it
b
u
tto
n
ca
n
b
e
p
r
ess
ed
if
th
e
to
tal
Evaluation Warning : The document was created with Spire.PDF for Python.
I
SS
N
:
2
2
5
2
-
8
7
7
6
I
n
t J I
n
f
&
C
o
m
m
u
n
T
ec
h
n
o
l
,
Vo
l.
1
4
,
No
.
2
,
A
u
g
u
s
t
20
2
5
:
457
-
4
6
6
462
ba
lan
ce
is
g
r
ee
n
,
wh
ich
m
ea
n
s
th
e
d
ata
en
ter
ed
is
b
alan
ce
d
.
Fig
u
r
e
5
(
b
)
is
a
d
is
p
lay
f
o
r
in
p
u
ttin
g
th
e
g
en
e
r
al
led
g
er
wh
ic
h
ca
n
b
e
ac
ce
s
s
ed
b
y
f
i
n
an
ce
s
taf
f
an
d
ca
n
b
e
u
p
d
ated
if
th
er
e
ar
e
e
r
r
o
r
s
.
Fig
u
r
e
5
(
c)
is
a
d
is
p
lay
f
o
r
g
en
e
r
atin
g
f
in
an
cial
r
ep
o
r
t
s
ca
r
r
ied
o
u
t
b
y
f
in
an
ce
s
taf
f
.
Fin
an
cial
r
ep
o
r
ts
ar
e
g
en
er
ate
d
f
r
o
m
th
e
g
en
e
r
al
jo
u
r
n
al
wh
ich
is
s
to
r
ed
in
a
cl
o
u
d
d
ata
b
ase.
Fig
u
r
e
4
.
Usecase
d
iag
r
am
(
a)
(
b
)
(
c)
Fig
u
r
e
5
.
User
in
ter
f
ac
e
:
(
a)
g
en
er
al
jo
u
r
n
al,
(
b
)
g
e
n
er
al
led
g
er
,
an
d
(
c)
f
in
an
cial
r
e
p
o
r
t
4
.
6
.
Dis
cus
s
io
n
T
h
is
r
esear
ch
was
co
n
d
u
cted
t
o
d
esig
n
a
clo
u
d
-
b
ased
a
p
p
lic
atio
n
f
o
r
SME
s
in
I
n
d
o
n
esia
wh
ich
aim
s
to
h
elp
SME
s
in
I
n
d
o
n
esia
in
m
ak
in
g
f
in
a
n
cial
r
ep
o
r
ts
.
T
h
is
r
esear
ch
was
co
n
d
u
cted
u
s
in
g
a
q
u
alitativ
e
Evaluation Warning : The document was created with Spire.PDF for Python.
I
n
t J I
n
f
&
C
o
m
m
u
n
T
ec
h
n
o
l
I
SS
N:
2252
-
8
7
7
6
C
lo
u
d
a
p
p
lica
tio
n
d
esig
n
fo
r
fin
a
n
cia
l rep
o
r
tin
g
i
n
I
n
d
o
n
esi
a
’
s
s
ma
ll
…
(
E
r
in
E
r
in
)
463
ap
p
r
o
ac
h
.
T
o
ca
r
r
y
o
u
t
ap
p
licatio
n
d
esig
n
,
th
e
R
UP
life
cy
cle
m
eth
o
d
will
b
e
u
s
ed
wh
ic
h
is
lim
ited
to
t
h
e
elab
o
r
atio
n
s
tag
e,
n
a
m
ely
m
ak
in
g
a
p
r
o
t
o
ty
p
e
d
esig
n
.
Fro
m
t
h
e
r
esu
lts
o
f
o
b
s
er
v
atio
n
s
m
ad
e
u
s
in
g
a
liter
atu
r
e
r
ev
iew,
it
was
f
o
u
n
d
t
h
at
t
h
e
u
s
e
o
f
in
f
o
r
m
atio
n
s
y
s
tem
s
in
b
u
s
in
ess
r
ea
lly
h
el
p
s
in
cr
ea
s
e
b
u
s
in
ess
ef
f
ec
tiv
en
ess
an
d
ef
f
icien
cy
.
Ap
ar
t
f
r
o
m
th
at,
f
r
o
m
o
b
s
er
v
atio
n
s
it
i
s
also
k
n
o
wn
th
at
u
s
in
g
th
e
C
AI
S
h
a
s
b
en
ef
its
,
n
am
ely
m
ak
in
g
f
in
an
cial
tr
an
s
ac
tio
n
r
ec
o
r
d
s
ea
s
ier
an
d
all
tr
an
s
ac
tio
n
d
ata
ca
n
b
e
in
teg
r
ated
in
r
ea
l
-
tim
e.
Ho
wev
er
,
it
is
also
k
n
o
wn
f
r
o
m
th
e
r
esu
lts
o
f
o
b
s
er
v
atio
n
s
th
at
th
e
u
s
e
o
f
AI
S
in
SME
s
is
co
n
s
id
er
ed
d
if
f
icu
lt
an
d
r
ed
u
ce
s
th
e
p
r
o
f
it
s
o
b
tain
ed
.
T
h
er
e
a
r
e
s
till
SME
s
th
at
u
s
e
m
an
u
al
m
eth
o
d
s
to
ca
r
r
y
o
u
t f
in
an
cial
tr
an
s
ac
tio
n
r
ec
o
r
d
s
,
m
ak
in
g
it
d
if
f
icu
lt
to
m
a
k
e
f
in
a
n
cial
r
e
p
o
r
ts
.
T
h
e
lack
o
f
u
s
e
o
f
in
f
o
r
m
atio
n
s
y
s
tem
s
is
also
ca
u
s
ed
b
y
a
lack
o
f
k
n
o
wled
g
e
o
f
tech
n
o
lo
g
y
in
SME
s
.
T
h
er
ef
o
r
e
,
th
is
r
esear
ch
aim
s
to
p
r
o
v
i
d
e
a
clo
u
d
s
o
lu
tio
n
f
o
r
AI
S
f
o
r
SME
s
to
m
ak
e
it
ea
s
ier
to
c
r
ea
te
f
in
an
cial
r
ep
o
r
ts
f
o
r
SME
s
.
C
lo
u
d
ca
n
i
n
teg
r
ate
all
tr
an
s
ac
tio
n
s
f
r
o
m
v
ar
io
u
s
p
ar
ts
,
s
u
ch
as
s
ales,
p
u
r
ch
asin
g
,
p
ay
r
o
ll
a
n
d
p
r
o
d
u
ctio
n
an
d
c
an
u
p
d
ate
f
in
a
n
cial
jo
u
r
n
als
in
r
ea
l
tim
e.
So
,
f
in
a
n
cial
r
ep
o
r
ts
ca
n
b
e
g
en
er
ate
d
au
to
m
atica
lly
ea
s
ily
.
T
h
is
r
esear
ch
f
o
c
u
s
es
o
n
d
esig
n
th
at
h
as
a
f
in
al
r
esu
lt,
n
am
ely
in
th
e
f
o
r
m
o
f
p
r
o
to
ty
p
in
g
.
T
h
is
p
r
o
to
ty
p
e
b
ec
o
m
es
th
e
f
i
n
al
d
esig
n
o
f
th
is
d
esig
n
s
tag
e.
T
h
e
p
r
o
to
ty
p
e
is
d
es
ig
n
ed
with
a
m
o
r
e
m
o
d
er
n
a
p
p
ea
r
a
n
ce
to
m
a
k
e
it
e
asier
f
o
r
u
s
er
s
to
u
s
e
th
e
ap
p
licatio
n
an
d
as
a
s
o
lu
tio
n
to
th
e
p
r
o
b
lem
o
f
lim
ited
tech
n
o
lo
g
ical
k
n
o
wled
g
e
wh
ic
h
ca
u
s
es
d
if
f
icu
lties
in
u
s
in
g
th
e
s
y
s
tem
.
T
h
is
p
r
o
t
o
ty
p
e
ca
n
b
e
test
ed
to
f
in
d
o
u
t
wh
eth
er
th
e
s
y
s
tem
d
esig
n
ed
is
s
u
itab
le
an
d
ca
n
b
e
u
s
ed
ea
s
ily
b
y
SME
s
.
At
t
h
is
d
esig
n
s
tag
e,
it
h
as
also
b
ee
n
ex
p
lain
ed
h
o
w
t
h
e
s
y
s
tem
f
lo
w
o
f
t
h
e
s
y
s
tem
b
ein
g
d
esig
n
ed
,
th
e
f
u
n
ctio
n
s
i
n
th
e
s
y
s
tem
,
an
d
wh
at
th
e
ar
ch
itectu
r
al
d
escr
ip
tio
n
o
f
th
e
s
y
s
tem
to
b
e
b
u
ilt is
.
Ho
wev
er
,
th
e
test
in
g
an
d
im
p
lem
en
tatio
n
s
tag
es
wer
e
n
o
t
d
is
cu
s
s
ed
in
th
is
r
esear
ch
.
T
h
is
r
esear
ch
is
lim
ited
to
th
e
d
esig
n
s
tag
e,
n
a
m
ely
th
e
elab
o
r
atio
n
s
tag
e
to
p
r
o
d
u
ce
a
p
r
o
to
ty
p
e.
T
h
is
r
esear
ch
ca
n
b
e
c
o
n
tin
u
e
d
f
o
r
f
u
r
th
er
r
esear
ch
to
ca
r
r
y
o
u
t
th
e
test
in
g
an
d
im
p
lem
en
tat
io
n
s
tag
es
s
o
th
at
it
ca
n
b
e
d
ir
ec
tly
u
s
ed
a
n
d
b
en
ef
ited
b
y
SME
s
in
I
n
d
o
n
es
ia
to
m
ak
e
it e
asier
to
m
a
k
e
f
i
n
an
cial
r
ep
o
r
ts
.
5.
CO
NCLU
SI
O
N
T
ec
h
n
o
lo
g
y
h
as
r
ea
c
h
ed
I
n
d
u
s
tr
y
4
.
0
wh
ich
ca
n
in
cr
ea
s
e
th
e
ef
f
icien
cy
an
d
ef
f
ec
tiv
e
n
ess
o
f
b
u
s
in
ess
ac
tiv
ities
.
On
e
o
f
th
e
tech
n
o
l
o
g
ies
th
at
ca
n
b
e
u
tili
ze
d
in
I
n
d
u
s
tr
y
4
.
0
is
clo
u
d
co
m
p
u
tin
g
.
C
lo
u
d
co
m
p
u
tin
g
h
as
b
ee
n
wid
ely
u
s
ed
in
la
r
g
e
co
m
p
an
ies,
b
u
t
clo
u
d
co
m
p
u
ti
n
g
is
s
till
litt
le
u
s
ed
in
s
m
all
m
ed
iu
m
b
u
s
in
ess
es.
C
lo
u
d
co
m
p
u
tin
g
ca
n
in
cr
ea
s
e
ef
f
icien
cy
a
n
d
p
r
o
d
u
ctiv
ity
in
s
m
all
m
ed
iu
m
b
u
s
in
ess
es
an
d
r
e
d
u
ce
c
o
s
ts
.
I
n
th
is
r
esear
ch
,
we
h
av
e
d
is
cu
s
s
ed
th
e
d
ev
elo
p
m
en
t
o
f
s
m
a
ll
m
ed
iu
m
b
u
s
in
ess
in
I
n
d
o
n
es
ia.
Ho
wev
er
,
m
a
n
y
s
m
all
m
ed
iu
m
b
u
s
i
n
ess
es
s
ti
ll
r
ec
o
r
d
th
eir
tr
an
s
ac
tio
n
s
m
an
u
ally
.
T
h
is
m
ak
es
it
v
er
y
d
if
f
icu
lt
to
cr
ea
te
f
in
an
cial
r
ep
o
r
ts
b
ec
au
s
e
y
o
u
h
av
e
to
d
o
it
m
a
n
u
ally
b
y
o
p
en
in
g
all
th
e
f
iles
.
Fro
m
th
is
r
esear
ch
,
a
s
o
lu
tio
n
was
p
r
o
d
u
ce
d
to
m
ak
e
f
in
a
n
cial
r
ep
o
r
ts
m
o
r
e
ea
s
ily
b
y
u
til
izin
g
clo
u
d
co
m
p
u
tin
g
b
y
in
teg
r
atin
g
d
ata.
Utilizin
g
clo
u
d
co
m
p
u
tin
g
c
an
also
r
ed
u
ce
in
f
r
astru
ctu
r
e
co
s
ts
th
at
m
u
s
t
b
e
in
c
u
r
r
ed
b
y
s
m
all
m
ed
i
u
m
b
u
s
in
ess
es
an
d
ca
n
also
m
a
x
im
ize
in
ter
n
et
u
s
e
to
in
cr
ea
s
e
s
m
all
m
ed
iu
m
b
u
s
in
ess
p
r
o
f
its
.
E
ac
h
s
taf
f
f
r
o
m
d
if
f
er
e
n
t
s
ec
tio
n
s
ca
n
in
p
u
t
tr
an
s
ac
tio
n
s
th
at
o
cc
u
r
in
to
a
jo
u
r
n
al
s
o
th
at
it
ca
n
m
ak
e
it
ea
s
ier
to
g
en
er
ate
f
in
an
cial
r
ep
o
r
ts
.
T
h
is
p
a
p
er
i
s
o
n
ly
lim
ited
to
s
y
s
tem
d
esig
n
wh
er
e
th
e
r
esu
lts
o
f
th
is
p
ap
er
o
n
ly
ex
te
n
d
to
ar
ch
itectu
r
al
d
esig
n
,
d
iag
r
a
m
d
esig
n
an
d
u
s
er
in
ter
f
ac
e.
T
h
e
d
esig
n
o
f
th
is
s
y
s
tem
i
s
al
s
o
m
ad
e
to
m
ak
e
it
ea
s
ier
to
u
s
e
th
e
ap
p
licatio
n
s
o
th
at
u
s
er
s
in
s
m
all
m
ed
iu
m
b
u
s
in
ess
es
d
o
n
o
t
f
in
d
it
d
if
f
icu
lt
to
u
s
e
th
e
ap
p
licatio
n
,
esp
ec
ially
i
n
r
ec
o
r
d
in
g
tr
an
s
ac
tio
n
s
an
d
p
r
ep
a
r
in
g
f
i
n
an
cial
r
e
p
o
r
ts
.
Fu
r
t
h
er
m
o
r
e,
t
h
is
r
esear
ch
ca
n
b
e
d
e
v
elo
p
ed
with
m
o
r
e
i
n
-
d
ep
th
an
aly
s
is
an
d
u
s
ed
to
d
ev
elo
p
a
n
d
im
p
lem
e
n
t
s
y
s
tem
s
in
s
m
all
m
ed
iu
m
en
ter
p
r
is
es in
I
n
d
o
n
esia.
RE
F
E
R
E
NC
E
S
[
1
]
C
.
B
a
i
,
P
.
D
a
l
l
a
se
g
a
,
G
.
O
r
z
e
s,
a
n
d
J.
S
a
r
k
i
s,
“
I
n
d
u
s
t
r
y
4
.
0
t
e
c
h
n
o
l
o
g
i
e
s
a
ssess
me
n
t
:
a
su
st
a
i
n
a
b
i
l
i
t
y
p
e
r
sp
e
c
t
i
v
e
,
”
I
n
t
e
r
n
a
t
i
o
n
a
l
J
o
u
r
n
a
l
o
f
Pr
o
d
u
c
t
i
o
n
E
c
o
n
o
m
i
c
s
,
v
o
l
.
2
2
9
,
p
.
1
0
7
7
7
6
,
N
o
v
.
2
0
2
0
,
d
o
i
:
1
0
.
1
0
1
6
/
j
.
i
j
p
e
.
2
0
2
0
.
1
0
7
7
7
6
.
[
2
]
T.
A
l
a
m,
“
C
l
o
u
d
c
o
m
p
u
t
i
n
g
a
n
d
i
t
s
r
o
l
e
i
n
t
h
e
i
n
f
o
r
ma
t
i
o
n
t
e
c
h
n
o
l
o
g
y
,
”
I
AI
C
T
ra
n
s
a
c
t
i
o
n
s
o
n
S
u
s
t
a
i
n
a
b
l
e
D
i
g
i
t
a
l
I
n
n
o
v
a
t
i
o
n
(
I
T
S
D
I
)
,
v
o
l
.
1
,
n
o
.
2
,
p
p
.
1
0
8
–
1
1
5
,
F
e
b
.
2
0
2
0
,
d
o
i
:
1
0
.
3
4
3
0
6
/
i
t
s
d
i
.
v
1
i
2
.
1
0
3
.
[
3
]
W
.
Q
i
,
M
.
S
u
n
,
a
n
d
S
.
R
.
A
.
H
o
ss
e
i
n
i
,
“
F
a
c
i
l
i
t
a
t
i
n
g
b
i
g
-
d
a
t
a
ma
n
a
g
e
me
n
t
i
n
m
o
d
e
r
n
b
u
s
i
n
e
ss
a
n
d
o
r
g
a
n
i
z
a
t
i
o
n
s
u
s
i
n
g
c
l
o
u
d
c
o
m
p
u
t
i
n
g
:
A
c
o
m
p
r
e
h
e
n
s
i
v
e
st
u
d
y
,
”
J
o
u
r
n
a
l
o
f
Ma
n
a
g
e
m
e
n
t
a
n
d
O
r
g
a
n
i
z
a
t
i
o
n
,
v
o
l
.
2
9
,
n
o
.
4
,
p
p
.
6
9
7
–
7
2
3
,
J
u
l
.
2
0
2
2
,
d
o
i
:
1
0
.
1
0
1
7
/
j
m
o
.
2
0
2
2
.
1
7
.
[
4
]
H
.
F
.
A
.
A
z
i
z
a
n
d
H
.
T
.
U
t
a
m
i
,
“
T
h
e
i
n
f
l
u
e
n
c
e
o
f
t
h
e
u
se
o
f
a
c
c
o
u
n
t
i
n
g
i
n
f
o
r
mat
i
o
n
a
n
d
i
n
f
o
r
m
a
t
i
o
n
t
e
c
h
n
o
l
o
g
y
o
n
t
h
e
su
c
c
e
ss
o
f
b
u
s
i
n
e
ss
p
e
r
f
o
r
ma
n
c
e
(
a
s
u
r
v
e
y
o
n
m
i
c
r
o
,
sma
l
l
a
n
d
me
d
i
u
m
e
n
t
e
r
p
r
i
se
s
(
M
S
M
Es)
o
f
s
u
p
e
r
i
o
r
p
r
o
d
u
c
t
s
i
n
b
a
n
y
u
m
a
s
r
e
g
e
n
c
y
)
,
”
K
n
E
S
o
c
i
a
l
S
c
i
e
n
c
e
s
,
v
o
l
.
3
,
n
o
.
1
3
,
p
.
1
0
7
3
,
M
a
r
.
2
0
1
9
,
d
o
i
:
1
0
.
1
8
5
0
2
/
k
ss
.
v
3
i
1
3
.
4
2
6
8
.
[
5
]
A
.
R
a
m
l
i
,
R
.
M
.
Z
a
i
n
,
M
.
A
.
R
a
z
i
k
,
a
n
d
A
.
S
.
Y
a
a
c
o
b
,
“
M
i
c
r
o
b
u
si
n
e
ss
e
s
:
d
o
t
h
e
y
n
e
e
d
a
c
c
o
u
n
t
i
n
g
?
,
”
I
n
t
e
r
n
a
t
i
o
n
a
l
J
o
u
r
n
a
l
o
f
Ac
a
d
e
m
i
c
Re
s
e
a
r
c
h
i
n
B
u
s
i
n
e
ss
a
n
d
S
o
c
i
a
l
S
c
i
e
n
c
e
s
,
v
o
l
.
7
,
n
o
.
9
,
O
c
t
.
2
0
1
7
,
d
o
i
:
1
0
.
6
0
0
7
/
i
j
a
r
b
ss/
v
7
-
i9
/
3
3
1
7
.
[
6
]
K
.
V
a
l
e
r
i
,
D
.
F
.
G
.
D
e
w
i
,
a
n
d
S
.
I
.
O
k
t
a
n
t
i
,
“
I
n
f
o
r
ma
t
i
o
n
t
e
c
h
n
o
l
o
g
y
a
n
d
a
c
c
o
u
n
t
i
n
g
i
n
f
o
r
ma
t
i
o
n
s
y
st
e
m
r
o
l
e
i
n
t
h
e
d
e
c
i
si
o
n
-
mak
i
n
g
p
r
o
c
e
ss
f
o
r
m
a
n
a
g
e
me
n
t
(
c
a
se
s
t
u
d
y
a
t
m
u
n
i
c
i
p
a
l
w
a
t
e
r
w
o
r
k
s
W
a
y
R
i
l
a
u
,
M
u
n
i
c
i
p
a
l
W
a
t
e
r
w
o
r
k
s
P
e
sawar
a
n
A
n
d
M
u
n
i
c
i
p
a
l
W
a
t
e
r
w
o
r
k
s
W
a
y
S
e
k
a
mp
u
n
g
)
,
”
I
n
t
e
r
n
a
t
i
o
n
a
l
J
o
u
r
n
a
l
o
f
Re
se
a
rc
h
P
u
b
l
i
c
a
t
i
o
n
a
n
d
Re
v
i
e
w
s
,
p
p
.
2
0
4
8
–
2
0
5
3
,
A
u
g
.
2
0
2
2
,
d
o
i
:
1
0
.
5
5
2
4
8
/
g
e
n
g
p
i
.
2
0
2
2
.
3
.
8
.
6
3
.
[
7
]
F
.
M
a
r
si
n
t
a
u
l
i
,
E
.
N
o
v
i
a
n
t
i
,
R
.
P
.
S
i
t
u
mo
r
a
n
g
,
a
n
d
F
.
D
.
F
.
D
j
o
n
i
p
u
t
r
i
,
“
A
n
a
n
a
l
y
si
s
o
n
t
h
e
i
mp
l
e
m
e
n
t
a
t
i
o
n
o
f
c
l
o
u
d
a
c
c
o
u
n
t
i
n
g
t
o
t
h
e
a
c
c
o
u
n
t
i
n
g
p
r
o
c
e
ss,
”
A
c
c
o
u
n
t
i
n
g
,
v
o
l
.
7
,
n
o
.
4
,
p
p
.
7
4
7
–
7
5
4
,
2
0
2
1
,
d
o
i
:
1
0
.
5
2
6
7
/
j
.
a
c
.
2
0
2
1
.
2
.
0
1
0
.
Evaluation Warning : The document was created with Spire.PDF for Python.
I
SS
N
:
2
2
5
2
-
8
7
7
6
I
n
t J I
n
f
&
C
o
m
m
u
n
T
ec
h
n
o
l
,
Vo
l.
1
4
,
No
.
2
,
A
u
g
u
s
t
20
2
5
:
457
-
4
6
6
464
[
8
]
R
.
B
l
o
o
r
a
n
d
M
.
K
a
u
f
ma
n
,
C
l
o
u
d
C
o
m
p
u
t
i
n
g
f
o
r D
u
m
m
i
e
s
,
H
P
S
p
e
c
i
a
l
.
2
0
2
0
.
[
9
]
A
.
R
a
sh
i
d
a
n
d
A
.
C
h
a
t
u
r
v
e
d
i
,
“
C
l
o
u
d
c
o
mp
u
t
i
n
g
c
h
a
r
a
c
t
e
r
i
st
i
c
s
a
n
d
ser
v
i
c
e
s
a
b
r
i
e
f
r
e
v
i
e
w
,
”
I
n
t
e
r
n
a
t
i
o
n
a
l
J
o
u
r
n
a
l
o
f
C
o
m
p
u
t
e
r
S
c
i
e
n
c
e
s
a
n
d
E
n
g
i
n
e
e
ri
n
g
,
v
o
l
.
7
,
n
o
.
2
,
p
p
.
4
2
1
–
4
2
6
,
F
e
b
.
2
0
1
9
,
d
o
i
:
1
0
.
2
6
4
3
8
/
i
j
c
se
/
v
7
i
2
.
4
2
1
4
2
6
.
[
1
0
]
C
.
M
.
M
o
h
a
mm
e
d
a
n
d
S
.
R
.
Z
e
e
b
a
r
e
e
,
“
S
u
f
f
i
c
i
e
n
t
c
o
m
p
a
r
i
s
o
n
a
m
o
n
g
c
l
o
u
d
c
o
m
p
u
t
i
n
g
s
e
r
v
i
c
e
s:
I
a
a
S
,
P
a
a
S
,
a
n
d
S
a
a
S
:
a
r
e
v
i
e
w
,
”
I
n
t
e
r
n
a
t
i
o
n
a
l
J
o
u
r
n
a
l
o
f
S
c
i
e
n
c
e
a
n
d
Bu
si
n
e
ss
,
v
o
l
.
5
,
n
o
.
2
,
p
p
.
1
7
–
3
0
,
2
0
2
1
,
d
o
i
:
1
0
.
5
2
8
1
/
z
e
n
o
d
o
.
4
4
5
0
1
2
9
.
[
1
1
]
S
.
A
.
B
e
l
l
o
e
t
a
l
.
,
“
C
l
o
u
d
c
o
m
p
u
t
i
n
g
i
n
c
o
n
st
r
u
c
t
i
o
n
i
n
d
u
st
r
y
:
u
s
e
c
a
ses
,
b
e
n
e
f
i
t
s
a
n
d
c
h
a
l
l
e
n
g
e
s,
”
Au
t
o
m
a
t
i
o
n
i
n
C
o
n
st
ru
c
t
i
o
n
,
v
o
l
.
1
2
2
,
p
.
1
0
3
4
4
1
,
F
e
b
.
2
0
2
1
,
d
o
i
:
1
0
.
1
0
1
6
/
j
.
a
u
t
c
o
n
.
2
0
2
0
.
1
0
3
4
4
1
.
[
1
2
]
M
.
A
t
t
a
r
a
n
a
n
d
J
.
W
o
o
d
s,
“
C
l
o
u
d
c
o
mp
u
t
i
n
g
t
e
c
h
n
o
l
o
g
y
:
i
m
p
r
o
v
i
n
g
sma
l
l
b
u
si
n
e
ss
p
e
r
f
o
r
m
a
n
c
e
u
si
n
g
t
h
e
I
n
t
e
r
n
e
t
,
”
J
o
u
r
n
a
l
o
f
S
m
a
l
l
Bu
s
i
n
e
ss
a
n
d
E
n
t
r
e
p
r
e
n
e
u
rsh
i
p
,
v
o
l
.
3
1
,
n
o
.
6
,
p
p
.
4
9
5
–
5
1
9
,
N
o
v
.
2
0
1
9
,
d
o
i
:
1
0
.
1
0
8
0
/
0
8
2
7
6
3
3
1
.
2
0
1
8
.
1
4
6
6
8
5
0
.
[
1
3
]
R
.
C
h
i
k
k
a
l
a
a
n
d
D
.
J.
S
y
e
d
,
“
C
l
o
u
d
a
c
c
o
u
n
t
i
n
g
a
s
a
n
e
w
b
u
si
n
e
ss
mo
d
e
l
,
”
J
o
u
r
n
a
l
o
f
C
o
n
t
e
m
p
o
ry
I
ss
u
e
s
i
n
B
u
si
n
e
ss
a
n
d
G
o
v
e
rm
e
n
t
,
v
o
l
.
2
8
,
n
o
.
4
,
2
0
2
2
,
d
o
i
:
1
0
.
4
7
7
5
0
/
c
i
b
g
.
2
0
2
2
.
2
8
.
0
4
.
0
5
3
.
[
1
4
]
F
.
N
.
H
a
sa
n
a
h
,
F
.
R
e
n
a
l
d
i
,
a
n
d
F
.
R
.
U
mb
a
r
a
,
“
I
mp
l
e
me
n
t
i
n
g
c
l
o
u
d
c
o
m
p
u
t
i
n
g
t
e
c
h
n
o
l
o
g
y
o
n
r
e
s
t
a
u
r
a
n
t
’
s
e
x
p
e
n
s
e
s
mo
n
i
t
o
r
i
n
g
sy
st
e
m,
”
I
O
P
C
o
n
f
e
re
n
c
e
S
e
r
i
e
s:
M
a
t
e
ri
a
l
s
S
c
i
e
n
c
e
a
n
d
E
n
g
i
n
e
e
r
i
n
g
,
v
o
l
.
1
1
1
5
,
n
o
.
1
,
p
.
0
1
2
0
3
9
,
M
a
r
.
2
0
2
1
,
d
o
i
:
1
0
.
1
0
8
8
/
1
7
5
7
-
8
9
9
x
/
1
1
1
5
/
1
/
0
1
2
0
3
9
.
[
1
5
]
P
.
M
o
d
i
s
a
n
e
a
n
d
O
.
J
o
k
o
n
y
a
,
“
E
v
a
l
u
a
t
i
n
g
t
h
e
b
e
n
e
f
i
t
s
o
f
c
l
o
u
d
c
o
m
p
u
t
i
n
g
i
n
sm
a
l
l
,
m
e
d
i
u
m
a
n
d
mi
c
r
o
-
si
z
e
d
e
n
t
e
r
p
r
i
s
e
s
(
S
M
M
Es)
,
”
Pro
c
e
d
i
a
C
o
m
p
u
t
e
r
S
c
i
e
n
c
e
,
v
o
l
.
1
8
1
,
p
p
.
7
8
4
–
7
9
2
,
2
0
2
1
,
d
o
i
:
1
0
.
1
0
1
6
/
j
.
p
r
o
c
s
.
2
0
2
1
.
0
1
.
2
3
1
.
[
1
6
]
A
.
A
l
b
e
l
a
i
h
i
a
n
d
N
.
K
h
a
n
,
“
T
o
p
b
e
n
e
f
i
t
s
a
n
d
h
i
n
d
r
a
n
c
e
s
t
o
c
l
o
u
d
c
o
mp
u
t
i
n
g
a
d
o
p
t
i
o
n
i
n
S
a
u
d
i
A
r
a
b
i
a
:
a
b
r
i
e
f
s
t
u
d
y
,
”
J
o
u
r
n
a
l
o
f
I
n
f
o
rm
a
t
i
o
n
T
e
c
h
n
o
l
o
g
y
Ma
n
a
g
e
m
e
n
t
,
v
o
l
.
1
2
,
n
o
.
2
,
p
p
.
1
0
7
–
1
2
2
,
2
0
2
0
,
d
o
i
:
1
0
.
2
2
0
5
9
/
JI
TM
.
2
0
2
0
.
7
5
7
9
5
.
[
1
7
]
W
.
S
e
t
y
o
w
a
t
i
,
R
.
W
i
d
a
y
a
n
t
i
,
a
n
d
D
.
S
u
p
r
i
y
a
n
t
i
,
“
I
mp
l
e
m
e
n
t
a
t
i
o
n
o
f
e
-
b
u
s
i
n
e
ss
i
n
f
o
r
ma
t
i
o
n
s
y
s
t
e
m
i
n
I
n
d
o
n
e
si
a
:
p
r
o
s
p
e
c
t
s
a
n
d
c
h
a
l
l
e
n
g
e
s,
”
I
n
t
e
r
n
a
t
i
o
n
a
l
J
o
u
rn
a
l
o
f
C
y
b
e
r
a
n
d
I
T
S
e
rv
i
c
e
M
a
n
a
g
e
m
e
n
t
,
v
o
l
.
1
,
n
o
.
2
,
p
p
.
1
8
0
–
1
8
8
,
O
c
t
.
2
0
2
1
,
d
o
i
:
1
0
.
3
4
3
0
6
/
i
j
c
i
t
sm.
v
1
i
2
.
4
9
.
[
1
8
]
H
.
G
o
f
w
a
n
,
“
Ef
f
e
c
t
o
f
a
c
c
o
u
n
t
i
n
g
i
n
f
o
r
mat
i
o
n
s
y
st
e
m
o
n
f
i
n
a
n
c
i
a
l
p
e
r
f
o
r
m
a
n
c
e
o
f
f
i
r
ms:
a
r
e
v
i
e
w
o
f
r
e
l
a
t
e
d
l
i
t
e
r
a
t
u
r
e
s,
”
J
o
u
r
n
a
l
o
f
Ac
c
c
o
u
n
t
i
n
g
T
h
o
u
g
h
t
s:
A
m
e
t
h
o
d
o
l
o
g
i
c
a
l
A
p
p
r
o
a
c
h
,
v
o
l
.
2
,
n
o
.
1
,
p
p
.
57
–
6
0
,
2
0
2
2
.
[
1
9
]
S
.
D
.
S
e
t
y
a
n
i
n
g
si
h
,
S
.
M
u
l
y
a
n
i
,
B
.
A
k
b
a
r
,
a
n
d
I
.
F
a
r
i
d
a
,
“
Q
u
a
l
i
t
y
a
n
d
e
f
f
i
c
i
e
n
c
y
o
f
a
c
c
o
u
n
t
i
n
g
i
n
f
o
r
m
a
t
i
o
n
sy
st
e
ms/
C
a
l
i
d
a
d
y
e
f
i
c
i
e
n
c
i
a
d
e
l
o
s
s
i
st
e
mas
d
e
i
n
f
o
r
mac
i
o
n
c
o
n
t
a
b
l
e
,
”
U
t
o
p
í
a
y
Pr
a
x
i
s
…
,
p
p
.
3
2
3
–
3
3
7
,
2
0
2
1
,
[
O
n
l
i
n
e
]
.
A
v
a
i
l
a
b
l
e
:
h
t
t
p
s
:
/
/
g
o
.
g
a
l
e
.
c
o
m/
p
s
/
i
.
d
o
?
i
d
=
G
A
LE
%7
C
A
6
6
0
8
6
3
6
2
3
&si
d
=
g
o
o
g
l
e
S
c
h
o
l
a
r
&v
=
2
.
1
&i
t
=
r
&
l
i
n
k
a
c
c
e
ss
=
a
b
s&iss
n
=
1
3
1
6
5
2
1
6
&
p
=
I
F
M
E&sw
=
w
.
[
2
0
]
N
.
La
t
i
f
a
h
a
n
d
A
r
i
sy
a
h
i
d
i
n
,
“
A
n
a
l
y
si
s
o
f
a
c
c
o
u
n
t
i
n
g
i
n
f
o
r
ma
t
i
o
n
sy
s
t
e
ms
a
n
d
i
n
t
e
r
n
a
l
c
o
n
t
r
o
l
o
n
e
m
p
l
o
y
e
e
p
e
r
f
o
r
ma
n
c
e
(
c
a
s
e
st
u
d
y
o
f
P
T
B
i
n
t
a
n
g
K
e
d
i
r
i
)
(
i
n
I
n
d
o
n
e
si
a
n
)
,
”
O
t
o
n
o
m
,
v
o
l
.
2
2
,
n
o
.
8
.
5
.
2
0
1
7
,
p
p
.
2
0
0
3
–
2
0
0
5
,
2
0
2
2
.
[
2
1
]
A
.
W
.
W
i
b
o
w
o
,
A
.
K
u
sm
i
n
t
a
r
t
i
,
a
n
d
N
.
E
l
t
i
v
i
a
,
“
A
n
a
l
y
si
s
a
n
d
d
e
si
g
n
o
f
i
n
v
e
n
t
o
r
y
a
c
c
o
u
n
t
i
n
g
i
n
f
o
r
ma
t
i
o
n
s
y
s
t
e
m
a
p
p
l
i
c
a
t
i
o
n
s
t
o
i
mp
r
o
v
e
i
n
t
e
r
n
a
l
c
o
n
t
r
o
l
i
n
M
S
M
Es
F
i
lo
C
R
M
a
l
a
n
g
,
”
I
n
t
e
r
n
a
t
i
o
n
a
l
J
o
u
rn
a
l
o
f
M
u
l
t
i
d
i
s
c
i
p
l
i
n
a
r
y
Re
s
e
a
r
c
h
a
n
d
L
i
t
e
r
a
t
u
r
e
,
v
o
l
.
1
,
n
o
.
6
,
p
p
.
6
6
0
–
6
6
9
,
N
o
v
.
2
0
2
2
,
d
o
i
:
1
0
.
5
3
0
6
7
/
i
j
o
mr
a
l
.
v
1
i
6
.
7
7
.
[
2
2
]
V
.
A
sy
’
a
r
i
,
L.
E.
B
.
P
u
t
r
i
,
E
.
P
.
F
e
b
r
i
a
n
i
,
N
.
K
u
st
i
n
i
n
g
si
h
,
W
.
A
.
W
.
I
smai
l
,
a
n
d
P
.
B
.
S
e
t
i
a
d
i
,
“
W
e
b
-
b
a
se
d
f
i
n
a
n
c
i
a
l
i
n
f
o
r
m
a
t
i
o
n
sy
st
e
m
a
t
m
i
c
r
o
e
n
t
e
r
p
r
i
se
d
’
e
l
i
x
i
r
b
r
a
c
e
l
e
t
,
”
M
a
n
a
g
e
m
e
n
t
,
B
u
si
n
e
ss
a
n
d
S
o
c
i
a
l
S
c
i
e
n
c
e
(
I
J
EM
BI
S
)
P
e
e
r
-
R
e
v
i
e
w
e
d
-
I
n
t
e
rn
a
t
i
o
n
a
l
J
o
u
rn
a
l
,
v
o
l
.
2
,
n
o
.
3
,
p
p
.
4
6
0
–
4
7
2
,
2
0
2
2
.
[
2
3
]
K
.
M
u
h
a
mm
a
d
,
N
.
M
a
st
u
k
i
,
F
.
D
a
r
u
s,
a
n
d
E
.
K
.
G
h
a
n
i
,
“
A
c
c
o
u
n
t
i
n
g
i
n
f
o
r
ma
t
i
o
n
s
y
st
e
m
c
h
a
n
g
e
i
n
a
n
a
g
r
i
c
u
l
t
u
r
e
c
o
m
p
a
n
y
:
e
x
a
mi
n
a
t
i
o
n
u
s
i
n
g
b
u
r
n
s
a
n
d
s
c
a
p
e
n
s
f
r
a
mew
o
r
k
,
”
J
o
u
r
n
a
l
o
f
I
n
t
e
r
n
a
t
i
o
n
a
l
S
t
u
d
i
e
s
,
v
o
l
.
1
2
,
n
o
.
1
,
p
p
.
1
0
5
–
1
1
8
,
2
0
1
9
,
d
o
i
:
1
0
.
1
4
2
5
4
/
2
0
7
1
-
8
3
3
0
.
2
0
1
9
/
1
2
-
1
/
7
.
[
2
4
]
M
.
W
a
f
i
y
u
d
i
n
,
B
.
C
.
P
r
a
t
a
ma,
A
.
F
i
t
r
i
a
n
i
,
a
n
d
E
.
R
a
c
h
maw
a
t
i
,
“
T
h
e
e
f
f
e
c
t
o
f
i
n
st
i
t
u
t
i
o
n
a
l
o
w
n
e
r
s
h
i
p
,
i
n
t
e
l
l
e
c
t
u
a
l
c
a
p
i
t
a
l
,
a
n
d
c
o
m
p
a
n
y
si
z
e
t
o
w
a
r
d
s c
o
mp
a
n
y
v
a
l
u
e
,
”
I
n
t
e
r
n
a
t
i
o
n
a
l
J
o
u
r
n
a
l
o
f
E
c
o
n
o
m
i
c
s
,
Bu
s
i
n
e
ss a
n
d
Ac
c
o
u
n
t
i
n
g
Re
s
e
a
rc
h
(
I
J
EBAR
)
,
v
o
l
.
4
,
n
o
.
3
,
p
p
.
3
4
3
–
3
5
3
,
2
0
2
0
.
[
2
5
]
T.
F
.
P
r
a
se
t
y
o
,
D
.
Z
a
l
i
l
l
u
d
d
i
n
d
a
n
R
o
h
ma
t
,
J.
K
.
A
.
H
a
l
i
m
,
a
n
d
J.
B
a
r
a
t
,
“
I
mp
l
e
me
n
t
a
t
i
o
n
o
f
d
i
s
a
st
e
r
e
mer
g
e
n
c
y
r
e
s
p
o
n
s
e
s
y
s
t
e
m
u
si
n
g
a
n
d
r
o
i
d
-
b
a
se
d
f
i
r
e
b
a
s
e
c
l
o
u
d
messa
g
i
n
g
a
n
d
S
M
S
G
a
t
e
w
a
y
(
i
n
I
n
d
o
n
e
s
i
a
n
)
,
”
Pr
o
s
i
d
i
n
g
S
e
m
i
n
a
r
S
a
i
n
s
N
a
si
o
n
a
l
d
a
n
T
e
k
n
o
l
o
gi
,
v
o
l
.
1
,
n
o
.
1
,
p
p
.
6
–
1
1
,
2
0
1
9
.
[
2
6
]
M
.
K
a
r
t
i
k
a
s
a
r
y
,
A
.
W
i
c
a
k
s
o
n
o
,
La
u
r
e
n
s,
a
n
d
J
u
v
e
n
i
a
,
“
C
l
o
u
d
a
c
c
o
u
n
t
i
n
g
a
p
p
l
i
c
a
t
i
o
n
p
r
o
g
r
a
m
a
n
a
l
y
si
s
i
n
m
i
c
r
o
,
sma
l
l
,
a
n
d
med
i
u
m
b
u
s
i
n
e
ss
i
n
I
n
d
o
n
e
si
a
,
”
E3
S
We
b
o
f
C
o
n
f
e
r
e
n
c
e
s
,
v
o
l
.
3
8
8
,
2
0
2
3
,
d
o
i
:
1
0
.
1
0
5
1
/
e
3
sc
o
n
f
/
2
0
2
3
3
8
8
0
3
0
2
2
.
[
2
7
]
B
.
A
.
P
r
a
mu
k
a
a
n
d
M
.
P
i
n
a
s
t
i
,
“
D
o
e
s
c
l
o
u
d
-
b
a
se
d
a
c
c
o
u
n
t
i
n
g
i
n
f
o
r
m
a
t
i
o
n
sy
st
e
m
h
a
r
m
o
n
i
z
e
t
h
e
s
ma
l
l
b
u
si
n
e
ss
n
e
e
d
s
?
,
”
J
o
u
r
n
a
l
o
f
I
n
f
o
rm
a
t
i
o
n
a
n
d
O
rg
a
n
i
z
a
t
i
o
n
a
l
S
c
i
e
n
c
e
s
,
v
o
l
.
4
4
,
n
o
.
1
,
p
p
.
1
4
1
–
1
5
6
,
2
0
2
0
,
d
o
i
:
1
0
.
3
1
3
4
1
/
j
i
o
s.
4
4
.
1
.
6
.
[
2
8
]
S
.
M
u
k
h
t
a
r
,
K
.
Y
.
S
.
P
u
t
r
i
,
D
.
A
.
S
u
sen
o
,
A
.
W
i
b
o
w
o
,
a
n
d
L
.
W
.
W
a
r
d
a
n
a
,
“
I
n
f
l
u
e
n
c
e
o
f
i
n
f
o
r
ma
t
i
o
n
t
e
c
h
n
o
l
o
g
y
t
o
w
a
r
d
s
t
h
e
d
e
v
e
l
o
p
me
n
t
e
c
o
n
o
m
i
c
s
o
f
S
M
Es
i
n
I
n
d
o
n
e
si
a
,
”
H
u
m
a
n
i
t
i
e
s
a
n
d
S
o
c
i
a
l
S
c
i
e
n
c
e
s
L
e
t
t
e
rs
,
v
o
l
.
8
,
n
o
.
3
,
p
p
.
2
6
8
–
2
7
9
,
2
0
2
0
,
d
o
i
:
1
0
.
1
8
4
8
8
/
j
o
u
r
n
a
l
.
7
3
.
2
0
2
0
.
8
3
.
2
8
0
.
2
9
1
.
[
2
9
]
E.
S
.
P
o
h
a
n
a
n
d
U
I
sw
a
d
i
,
“
T
h
e
i
n
f
l
u
e
n
c
e
o
f
i
n
f
o
r
ma
t
i
o
n
t
e
c
h
n
o
l
o
g
y
,
i
n
d
i
v
i
d
u
a
l
p
e
r
f
o
r
ma
n
c
e
,
a
n
d
s
a
l
e
s
v
o
l
u
me
o
n
i
n
c
r
e
a
si
n
g
p
r
o
f
i
t
s
i
n
S
M
Es
i
n
C
i
l
e
g
o
n
,
”
J
FB
A:
J
o
u
r
n
a
l
o
f
F
i
n
a
n
c
i
a
l
a
n
d
Be
h
a
v
i
o
u
ra
l
Ac
c
o
u
n
t
i
n
g
,
v
o
l
.
1
,
n
o
.
1
,
p
p
.
5
1
–
6
2
,
2
0
2
1
.
[
3
0
]
T.
T.
H
.
Ta
m
b
u
n
a
n
,
“
E
v
i
d
e
n
c
e
o
n
t
h
e
u
se
o
f
i
n
t
e
r
n
e
t
f
o
r
b
u
si
n
e
ss
e
s
b
y
M
S
Es
i
n
a
d
e
v
e
l
o
p
i
n
g
c
o
u
n
t
r
y
.
T
h
e
I
n
d
o
n
e
si
a
n
c
a
se
,
”
An
a
i
s
d
a
A
c
a
d
e
m
i
a
Br
a
si
l
e
i
ra
d
e
C
i
e
n
c
i
a
s
,
v
o
l
.
9
2
,
n
o
.
1
,
2
0
2
0
,
d
o
i
:
1
0
.
1
5
9
0
/
0
0
0
1
-
3
7
6
5
2
0
2
0
2
0
1
8
0
5
5
5
.
[
3
1
]
R
.
A
n
d
r
i
a
n
y
,
N
.
P
r
a
d
a
n
a
,
N
.
R
a
m
a
d
h
a
n
,
M
.
K
.
N
u
r
q
a
d
r
i
,
a
n
d
L
.
R
a
z
a
k
,
“
Th
e
u
s
e
o
f
a
c
c
o
u
n
t
i
n
g
i
n
f
o
r
mat
i
o
n
sy
st
e
ms
f
o
r
m
i
c
r
o
,
smal
l
a
n
d
me
d
i
u
m
e
n
t
e
r
p
r
i
s
e
s
(
M
S
M
Es
i
n
t
h
e
C
i
t
y
o
f
M
a
k
a
ss
a
r
)
,
”
I
n
t
e
r
n
a
t
i
o
n
a
l
J
o
u
r
n
a
l
o
f
Ec
o
n
o
m
i
c
Re
s
e
a
r
c
h
a
n
d
Fi
n
a
n
c
i
a
l
Ac
c
o
u
n
t
i
n
g
(
I
J
ER
FA)
,
v
o
l
.
1
,
n
o
.
4
,
2
0
2
3
,
d
o
i
:
1
0
.
5
5
2
2
7
/
i
j
e
r
f
a
.
v
1
i
4
.
4
1
.
Evaluation Warning : The document was created with Spire.PDF for Python.
I
n
t J I
n
f
&
C
o
m
m
u
n
T
ec
h
n
o
l
I
SS
N:
2252
-
8
7
7
6
C
lo
u
d
a
p
p
lica
tio
n
d
esig
n
fo
r
fin
a
n
cia
l rep
o
r
tin
g
i
n
I
n
d
o
n
esi
a
’
s
s
ma
ll
…
(
E
r
in
E
r
in
)
465
AP
P
E
NDI
X
(
a)
(
b
)
(
c)
(
d
)
Evaluation Warning : The document was created with Spire.PDF for Python.
I
SS
N
:
2
2
5
2
-
8
7
7
6
I
n
t J I
n
f
&
C
o
m
m
u
n
T
ec
h
n
o
l
,
Vo
l.
1
4
,
No
.
2
,
A
u
g
u
s
t
20
2
5
:
457
-
4
6
6
466
(
e)
Fig
u
r
e
3
.
Activ
ity
d
iag
r
am
; (
a
)
s
ales a
ctiv
ity
d
iag
r
am
,
(
b
)
p
u
r
ch
ase
ac
tiv
ity
d
iag
r
a
m
,
(
c)
p
r
o
d
u
ctio
n
ac
tiv
ity
d
iag
r
am
,
(
d
)
p
ay
r
o
ll a
ctiv
ity
d
iag
r
am
,
an
d
(
e)
ac
c
o
u
n
tin
g
ac
t
iv
ity
d
iag
r
am
B
I
O
G
RAP
H
I
E
S
O
F
AUTH
O
RS
Er
in
Er
in
re
c
e
iv
e
d
h
e
r
first
d
e
g
re
e
fro
m
Bi
n
a
Nu
sa
n
tara
U
n
iv
e
rsity
,
I
n
fo
rm
a
ti
o
n
S
y
ste
m
,
In
d
o
n
e
sia
,
in
2
0
2
1
.
S
h
e
h
a
s
a
lso
M
a
ste
r
d
e
g
re
e
fro
m
Bin
a
Nu
sa
n
tara
Un
i
v
e
rsity
,
M
a
n
a
g
e
m
e
n
t
In
f
o
rm
a
ti
o
n
S
y
ste
m
,
In
d
o
n
e
sia
,
i
n
2
0
2
3
.
S
h
e
is
c
u
rre
n
tl
y
a
lec
tu
re
r
in
th
e
De
p
a
rtme
n
t
o
f
I
n
fo
rm
a
ti
o
n
S
y
st
e
m
s
a
t
Bin
a
Nu
sa
n
tara
Un
i
v
e
rsi
ty
.
He
r
re
se
a
rc
h
in
tere
sts
:
sy
ste
m
e
n
g
in
e
e
rin
g
a
n
d
b
u
si
n
e
ss
a
n
a
ly
ti
c
s
.
S
h
e
c
a
n
b
e
c
o
n
tac
ted
a
t
e
m
a
il
:
e
rin
@b
i
n
u
s.a
c
.
id
.
As
so
c
ia
te
Pro
fe
ss
o
r
An
d
e
r
e
s
G
u
i,
Ph
.
D.
o
b
tain
e
d
h
is
d
o
c
to
ra
l
d
e
g
re
e
fro
m
Un
iv
e
rsiti
S
a
in
s
M
a
lay
sia
.
He
is
a
lec
tu
re
r
a
t
S
c
h
o
o
l
o
f
I
n
fo
rm
a
ti
o
n
S
y
ste
m
s,
Bin
a
Nu
sa
n
tara
Un
iv
e
rsity
,
In
d
o
n
e
sia
a
n
d
is a p
ro
fe
ss
io
n
a
l
m
e
m
b
e
r
o
f
IS
ACA
In
d
o
n
e
sia
Ch
a
p
ter.
His res
e
a
rc
h
a
re
a
s
a
re
a
c
c
o
u
n
ti
n
g
in
f
o
rm
a
ti
o
n
sy
st
e
m
,
m
a
n
a
g
e
m
e
n
t
i
n
fo
r
m
a
ti
o
n
sy
ste
m
,
in
fo
rm
a
ti
o
n
sy
ste
m
g
o
v
e
rn
a
n
c
e
,
in
fo
rm
a
ti
o
n
t
e
c
h
n
o
l
o
g
y
p
r
o
jec
t
m
a
n
a
g
e
m
e
n
t,
in
fo
rm
a
ti
o
n
sy
ste
m
se
c
u
rit
y
,
c
lo
u
d
-
b
a
se
d
so
l
u
ti
o
n
,
a
n
d
d
i
g
it
a
l
p
re
n
e
u
r
.
Tea
c
h
i
n
g
e
x
p
e
rien
c
e
i
n
fin
a
n
c
ial
a
c
c
o
u
n
ti
n
g
,
c
o
st
a
c
c
o
u
n
ti
n
g
,
m
a
n
a
g
e
rial
a
c
c
o
u
n
ti
n
g
,
fi
n
a
n
c
ial
m
a
n
a
g
e
m
e
n
t,
i
n
fo
r
m
a
ti
o
n
sy
ste
m
se
c
u
rit
y
a
n
d
risk
m
a
n
a
g
e
m
e
n
t,
re
se
a
rc
h
m
e
th
o
d
in
i
n
fo
rm
a
ti
o
n
sy
ste
m
,
a
n
d
a
d
v
a
n
c
e
d
b
u
si
n
e
ss
a
p
p
li
c
a
ti
o
n
d
e
v
e
lo
p
m
e
n
t
.
He
c
a
n
b
e
c
o
n
tac
te
d
a
t
e
m
a
il
:
a
n
d
e
re
sg
u
i@b
i
n
u
s.e
d
u
.
Evaluation Warning : The document was created with Spire.PDF for Python.