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APPENDIX 1 Description of the variables used Variable Symbol Source Coding Type Company Company www.bvb.ro Name of the company Can bring value dependent Environmental reporting between 0 (minimum) level ER_level Determine by the authors to 3 (maximum) independent The Stock Exchange section SB_E www.bvb.ro 1 - BVB; 2 - RASDAQ 1 – first category; 2 – independent The Stock Exchange second category; 3 – category CB_E www.bvb.ro third category independent The percentage of sales Annual report 2007 Total exports / Total export PExp_E sales independent Annual report 2007 Turnover (RON- Turnover Turnover national currency) independent Number of employees Emp Annual report 2007 Number of employees independent Financial performance PF_E Annual report 2007 1 - profit; 2 - loss independent Negative aspects appeared 1 - appear; 2 – not in press Pres_Neg_E www.google.com appear independent Fines from the 1 – were amended; 2 – Environmental Guard Amz_E www.gnm.ro were not amended independent The entity is part of PNAP – National plan of 1 – part of; 2 – not part carbon emissions The entity is present in the PNAP_E emissions allocations of independent Registry of Romanian Romanian Pollution 1 – part of; 2 – not part Polluters RegPol_E Register 2005 of independent Environmental performance Romanian Pollution (emissions/turnover) Perf_mediu_E Register (RPR 2005) Emissions /Turnover independent Annual report 2007 1 – private capital ; 2 – Private capital/ state capital TC_E state capital independent Annual report 2007 1 – Romanian capital; Romanian/foreign capital CRS_E 2 – foreign capital Number of independent Number of shareholders Nr.Act_E Annual report 2007 shareholders independent (Source: accomplished by the author) ~ 1039 ~
Company ER_ level SB _E CB_ E PExp_ E APENDIX 2 Values of the variables used Turnover Emp PF _E ~ 1040 ~ Pres _N_ E Amz _E PNAP_ E RegPol _E Perf_ mediu_ E Petrom 2,35 1 1 54 12284378408 26397 1 1 1 1 1 0,177 1 2 5 Dafora 0,25 1 2 0 294954903 1269 1 2 2 2 2 . 1 1 2 Rompetrol Well Services 0,45 1 2 0 87354241 320 1 2 2 2 2 . 1 1 2 Foraj Sonde 0,25 2 3 0 102475892 625 1 1 1 2 2 . 1 1 2 Transelectrica 1,9 1 1 50 2314303549 2184 1 2 2 2 2 . 2 1 3 Vest Energo 0,15 2 3 0 26167224 75 1 2 2 1 2 . 1 1 3 Impact Developer&Cont 0,25 1 1 0 108645733 166 1 2 2 2 2 . 1 1 4 Pentaco 0 2 3 0 20029345 176 1 2 2 2 2 . 1 1 2 Condmag 0,45 1 2 0 214701853 907 1 2 2 2 2 . 1 1 3 Transgaz 1,4 1 1 0 1038866794 4869 1 2 2 2 2 . 2 1 4 Alro 0,85 1 1 79,93 2045525398 4306 1 1 1 1 1 0,253 1 1 3 Mechel 1 1 2 9,33 809910584 4012 1 1 1 1 1 0,19 1 2 3 T.M.K. Artrom 0,9 1 2 72 522572481 1325 1 2 2 1 2 . 1 2 3 Nutricom 0,3 2 3 0 98957828 556 1 2 2 2 2 . 1 1 2 MNP 0,95 1 2 0,2 238925170 920 1 2 2 2 2 . 1 1 2 Ves 0,85 1 2 0 43169285 727 1 2 2 2 2 . 1 1 2 Amonil 0,95 1 2 80 87082133 406 1 1 1 1 1 0,666 1 1 4 Azomures 1,25 1 1 69,48 820607363 2659 1 1 1 1 1 10,732 1 2 3 Oltchim 1,5 1 1 74 1749871975 4836 2 1 1 1 1 0,099 1 1 5 Sinteza 0,8 1 2 0 13753903 182 1 2 2 2 2 . 1 1 3 Victoria 0,35 2 3 0 25189238 158 1 2 2 1 2 . 1 1 2 Siretul Pascani 0,9 1 2 38 15979583 445 1 2 2 2 2 . 1 1 5 Sef Petroforest 0,3 2 3 44,94 16954411 378 1 1 2 2 2 . 1 1 4 Rompetrol Rafinare 2,05 1 2 35 5429312435 879 2 2 2 1 1 0,056 1 2 4 Antibiotice 0,85 1 1 61 229415602 1565 1 2 2 2 1 0,004 1 1 4 Biofarm 0,8 1 2 64,87 62344059 317 1 2 2 2 2 . 1 1 5 Zentiva 0,95 1 1 5 193996640 821 1 2 2 2 2 . 1 2 4 Romcarbon 0,55 1 2 6,86 90588846 761 2 1 1 2 2 . 1 1 5 Teraplast 0,4 . . . . . . 1 2 1 2 . 1 1 . Carbochim 0,6 1 2 1 32225111 386 1 1 2 1 2 . 1 1 8 Helios 0,25 2 3 0,6 26500787 282 1 2 2 1 2 . 1 1 2 Vulturul 0 2 3 0 6316451 168 1 2 2 1 2 . 1 1 3 Electroputere 1,3 1 2 47,83 142819099 2550 2 2 2 2 2 . 1 2 2 Grupul Industrial Electrocontact 1,55 1 2 1,7 14241340 197 1 2 2 2 2 . 1 1 4 Armatura 0,4 1 2 31,47 30573774 402 2 2 2 2 2 . 1 1 4 Comexip 0,8 2 3 0 6654754 147 1 2 2 2 2 . 1 1 3 Comelf 0,6 1 2 87,29 108922175 1113 1 2 2 2 2 . 1 1 2 Titan Echipamente Nucleare 0,9 2 3 0 5186698 114 2 1 2 2 2 . 1 2 2 TC_ E CRS _E Nr.Act _E
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THE BUCHAREST ACADEMY OF ECONOMIC S
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CONTENTS Preface PS1 Auditing Chair
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ENTERPRISE 2.0 - IS THE MARKET READ
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SEMANTIC ANNOTATION AND ASSOCIATION
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ACCOUNTING PRINCIPLES AND BOOK-TAX
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EMPIRICAL STUDY REGARDING KEY INDIC
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She is the Accounting Department Ed
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AUDIT COMMITTEES AS INCREASING VECT
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took into account the essential rol
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independence, competence, professio
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shareholders as companies’ owners
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expertise which could control the m
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information asymmetry. According to
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indicators reducing audit quality),
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This study reflects my own opinion
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Malone, C.F. & Roberts, R.W. (1996)
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findings. As the audit process is a
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(Weber et al., 2002) present a psyc
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2. RESEARCH METHODOLOGY The researc
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isk behaviour using the SPSS statis
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conclusion of this study, that age
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APPENDIX 1 The research questionnai
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THE INVESTIGATION OF ROMANIAN AUDIT
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1. ROLE AND PRACTICES OF INTERNAL A
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• Internal audit assist the board
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But there are only few papers that
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14. Internal audit should discussed
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have its place in the repertoire of
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11 Internal audit assists board/aud
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16 Internal audit is preoccupied by
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Chief of internal audit department
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Based on the above tables, we propo
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the answers and resending some foll
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Sarens G (2009) „Internal auditin
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PUBLIC SECTOR PERFORMANCE FROM THE
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integrating social responsibility i
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Administration, the Ministries, oth
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The research points out that there
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odies disclose information on the s
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On one hand, it helps them to build
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Steps Description Implement CSR com
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Gjølberg, M. (2009) „Measuring t
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ANNEX 1 Disclosures on social respo
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Country Name of Institution Finland
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Country Name of Institution The The
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IMPROVEMENT IN ACCOUNTING SYSTEM AN
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1.2. Improved accounting system (H1
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Shields and Shields (1998) have rev
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Flamholtz (1983) argues that accoun
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2. VARIABLE MEASUREMENT For variabl
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To analyse the data, Structural Equ
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eliable. Of all indices in Table 2
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e10 e9 e8 e7 e6 e5 e4 e3 e2 e1 Figu
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DISCUSSION AND CONCLUSION By lookin
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of SEM as the main data analysing p
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Cooper, R. (1995). When lean enterp
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Modell, S., Lee, A., Tjenesteproduk
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a centrally planned economy era and
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are used and respected by the major
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Financial control Figure 1. Managem
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Table 2. The evolution of the defin
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Poland, a different solution has be
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continuous quality improvement by s
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• has full legal capacity and mak
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and metrics to measure efficiency.
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Currently, internal audit is becomi
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BOUNDRIES REGARDING THE IMPLEMENTAT
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including the credit institutions a
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What are the coordinates of this na
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• improving the quality of inform
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the parent companies prepare the co
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statements and the audit report, it
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The Insurance Supervisory Commissio
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eform went ahead the economy reform
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PS3 Financial analysis I Chairperso
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to-unit root properties. Thus, ther
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we use the “Windmeijer correction
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2.2. Results Our preliminary evalua
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M1 and M2 are tests for first-order
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Goyal A., Welch I., (2003) „Predi
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' ∑ = LΛL ( a.4. ) Here L is the
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Among these categories, the first i
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Authors Main tested method Sample c
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pay more attention to accurately cl
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whose total assets were below 100K
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Step 6: An algorithm based on multi
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called knots, nodes or breakdown po
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RMSECV = n ∑ i= 1 ( y − yˆ ) i
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the whole database and performed fi
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Bank for International Settlements
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Martikainen, T., Perttunen, J., Yli
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THE RELEVANCE OF COMPANY EVALUATION
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qualitative data, present in the co
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Although financial theory criticize
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isk (one characterized by the insol
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Table 3. List of the companies in t
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each of the three variables: 1 - lo
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Table 4. Coefficients of the classi
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a total error for the case when thi
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ACKNOWLEDGEMENTS This work was supp
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FINANCIAL RISK ANALYSIS AT THE STOC
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society we live in. Additionally, r
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loans of the banking system, they m
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Graph 1. CLF evolutions during 2005
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The times we are living require the
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BENEFITS AND COSTS OF PREPARING IFR
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1.2. Paper’s aim and contribution
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� introduction of basic principle
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• the consistency of adjustments
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� all-in-one solution, when entit
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• Voluntary application of the IF
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other sophisticated systems are use
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Certainly Rather yes Rather not Cer
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classified as investments in associ
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PS5 Fair value Chairperson Mihaela
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1. BACKGROUND The main objective of
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transactions involving identical or
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and the representative body which t
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market data (see paragraphs 36 and
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The most advantageous market is the
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Question 10 With the sixth question
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proposed guidance does not sufficie
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% 100,00 80,00 60,00 40,00 20,00 0,
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the criticisms and suggestions, the
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AN ENTERPRISE ONTOLOGICAL APPROACH
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example, in this sense, constitutes
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• Setting properties for each cla
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3.5. Defining properties for classe
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McCarthy W.E. (1982), “The REA ac
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1. RESEARCH METHODOLOGY This attemp
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novelty, the difference resides in
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comes with unlimited scalability at
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the main reason to embrace Enterpri
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• A large multinational company p
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fluctuating demands, and cost savin
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development, taking advantage of th
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The adoption of the new software di
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NON-TECHNICAL CHALLENGES IN ADOPTIN
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• The virtualization techniques a
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identification of compliance reques
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overloaded. In such situations, ins
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alternative, able to significantly
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or reliability issues. As the cloud
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CRITICAL SUCCESS FACTORS FOR THE OR
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Data breaches is in the forefront o
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Enterprise Governance is a relative
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These four domains are interrelated
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3.2 Oracle database audit steps Thr
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• Export files The auditor should
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• Access and authorization All us
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REFERENCES Al Marcella (2006) IT Au
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USE OF FINANCIAL SECURITIES IN THE
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etween the listing of accounting un
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within the latter becomes possible
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Price/Earnings ratio model is a ver
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Bills of exchange and checks repres
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Pirchegger (2006) is concerned with
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ACKNOWLEDGEMENTS This paper is one
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THE FINANCIAL INNOVATION AND THE DY
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The financial engineering represent
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characteristics: form (capital mark
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Compared with the ETFs, the options
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Graph 1. The evolution of ETFs at g
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5.5 billion $, the most important f
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Figure 1. Mainstream View of Global
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seams to intensify the pessimism of
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Marshall, J. & Bansal, V. (2004) Fi
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selection had the strongest impact
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n+ 1 m ∑ri X i + ∑R j z j = ∑
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2. FUZZY MIXED SECURITIES PORTFOLIO
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Figure 4. The membership function f
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We already have the values of f M a
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CONCLUSIONS We can conclude by show
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THE ROLE OF FINANCIAL DESCRIPTORS I
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� Leverage (GI) - reflect the tot
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each unit of risk. It is calculated
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Analyzing these results shows that
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In the short portfolios case only t
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APPENDIX 1 Issuing companies from t
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Issuers Reverse of the historical v
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INTELLECTUAL CAPITAL DISCLOSURE: EU
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Similarly, Stewart (1997) considers
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In a manner similar to prior resear
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information related to their intang
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As shown in Figure 3, within extern
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Bontis, N. (1998). “Intellectual
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this capital, which contains non-fi
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external capital (the customers - c
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The image of the company Supply and
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Infrastructure assets (corporate cu
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Table 2. The analyzed elements of i
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• as for the human capital, four
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APPENDIX 1 The analyzed entities En
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DETERMINANTS OF INTELLECTUAL CAPITA
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from the work performed by a panel
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Garcia-Meca et al. (2005) used univ
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comprehensive in some industries, s
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eliable data, a rigorous and transp
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textile/clothing, and tourism/leisu
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External (customer/relational) capi
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This output shows for each of the 4
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ICD_Index Equal variances assumed E
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hypothesis H3 and thus we can state
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Lang, M. and Lundholm, R. (1993)
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IMPACTS AND CHANGES IN THE ACCOUNTI
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the IAS adoption caused fundamental
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policies, we examined the net incom
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policy was established by the recog
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Table 2. IAS under examination, ten
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as tangible assets and their subseq
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Rahman, A., Perera, H. and Ganesh,
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PS10 Performance management Chairpe
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• comparative analysis between co
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investment in infrastructure, once
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Romtelecom has undergone a major tr
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LRIC models provide cost orientatio
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are primarily used for performance
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Dnes, A. (1995), “Post-privatizat
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considered under a different statem
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• The need to simulate efficient
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We considered this as well, by usin
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Aspect Focus Systems Development A
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Tabel 3. Internal process design Me
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the manager with the actual figures
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***http://www.isaca.org - IASCA sit
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The concept of sustainable developm
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Managers need to know all about the
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Table 3 Cumulative number of batche
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From another point of view, indicat
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Code has been modified through Law
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Another reason for termination of a
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and legal authorisations expired. H
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interdiction of dismissal can be ex
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Though dismissal due to professiona
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The rules regarding the collective
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If, on the contrary, the flexibilit
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PS11 Management information systems
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governments. The primary values of
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� with legacy applications- who n
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strategies behind the deployment of
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• iKP (Internet Keyed Payments Pr
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• Many alternative protocol paths
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specific problems are associated wi
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Boping, Z. & Shiyu, S., (2009), ”
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ehavior - meaning how to act over t
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Structuring the educational content
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pedagogical object is annotated usi
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associative). This aspect is repres
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Integration of ontologies Figure 5.
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Language) and an extension of RDF a
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Reviewing some relevant papers (Isf
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Figure 10. Ontology for detailing t
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Pernin, J.P. (2004) LOM, SCORM et I
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these documents are still difficult
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Figure 2. Framework for semantic an
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Figure 4. Semantic annotation using
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• It should verify the credential
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Each skill from the job offer ( ) i
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3.2. IT competency ontologies withi
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10. Computer network administrator
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items were required, such as ”Wor
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Hernandez, N. (2005), “Ontologies
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The current limitations in the qual
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The assurance of Business Intellige
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In the case study mentioned at tier
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improve performance. The ability to
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One key benefit to our system is th
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Grossmann Wilfried (2010), “A Con
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CORPORATE VALUES, THE COMPANIES’
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1.2. The Lack of Trust or the Crisi
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an impact on the individual behavio
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By making their corporate values pu
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The second situation appears when t
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geographical area. Regarding the fi
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sector ranked by market capitalizat
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ehaviour. Only few managers will ad
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Table 5. The value system of the Fr
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Anon, (2002b). “Most executives s
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HOW CAN CORPORATE GOVERNANCE MITIGA
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Studies on frauds have emphasized t
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environmental or situational factor
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and later in the documentation phas
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Knowing the factors that contribute
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• Have audit committee members pa
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� strengthen regulations as for e
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REFERENCES AICPA (2005) Management
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created by the new technology, by t
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Figure 2. Connection between compan
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The companies that meet the positiv
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employed, their families would lack
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Phishing. There are numerous traps
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competence and doesn’t understand
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CORPORATE GOVERNANCE PRINCIPLES: AN
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• Executive directors should be a
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The corporate governance system in
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set out by the OECD in a general ma
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• 32% of the companies (21 out of
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Period Emerging economies and corpo
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• Customers: Most stakeholder mod
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and The Remuneration Committee cons
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CONCLUSIONS Starting from transpare
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Richard, B. and Miellet, D. (2002),
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IMPACT OF FUNDED STATUS OF PENSIONS
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wage level, national average earnin
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foreign currency in reserve currenc
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THE IMPACT OF UNREALISED FOREIGN EX
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y the foreign exchange differences
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However, the entity has not conduct
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What means "fictitious or non-distr
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difficult economic situation at gen
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VALUE RELEVANCE OF CONSOLIDATED VER
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market value relevance studies (Hel
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capital market as a whole, since th
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Share prices for the sampled observ
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Hypothesis 2: The value relevance o
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In order to test if an eventual rel
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Table 5. Correlation matrix of vari
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Table 7. Empirical results for regr
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Figure 2. Evolution of value releva
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(Francis, 1986: 394). We consider t
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Niskanen, J., Kinnunen, J. and Kasa
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must be able to accurately demonstr
Page 654 and 655:
Market surveys show that the main p
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party, with only one condition: tha
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accounting activity. Also, professi
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Due to these changes in the economy
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to the computer system, the acquisi
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The importance of IT Risk and Compl
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Factor - objective The Customer (In
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The security requirements for cloud
Page 672 and 673:
Figure 5. General framework for inf
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ISMS Process (Source: Applying ISO
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greater confidence in the organizat
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Băbeanu D, (2008), Information str
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A TEST OF DIFFERENT MODELS FOR THE
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2003; Braga et al., 2007). For a re
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Where Y is the software effort, x i
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means that multiplying inputs x and
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The Desharnais dataset contains ele
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very far away from the predicted va
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Braga, P.L, Oliveira, A.L.I, Ribeir
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Sayyad Shirabad, J. and Menzies, T.
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First, during the development cycle
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If it’s calculated: Δk = CSIk -
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For emerging organizations, among t
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which connects is audited and the r
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THE EFFICIENCY OF SMALL AND MEDIUM
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1. LITERATURE REVIEW 1.1. Tendencie
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included in the category of develop
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It was interesting to discover whic
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2.2 Why are web-based applications
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Figure 1. Web based accounting arch
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From this module data are translate
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Table 2. The relation between the l
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Groza C., Briciu S., Cordos A.M, (2
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present the information, but is dif
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The second step was to establish th
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Academic Journals Total 5 Computer
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Table 4. Articles that mention XBRL
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and Kogan, 2010; Debreceny et al.,
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Hou, X., Hu. G, Ma, L., Liu, T., Pa
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15, 2009 on, the largest companies
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common base taxonomies like an IFRS
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Increasing comparability Improving
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3. INDEPENDENT VARIABLES DISCUSSION
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(1982) found no link between profit
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Table 1. Overview of Sample firms N
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information covers 40 items, non-fi
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No. Firms Overall Disclosures XBRL
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Table 4. Sample Characteristics Var
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Table 7. Model summaries for overal
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(Healy and Palepu 2001). Finally, t
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Gray, S., Meek, G. and Roberts, C.
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Trabelsi, S., Labelle, R. and Lauri
Page 760 and 761:
OBLIGATION OR OPPORTUNITY FOR DRAWI
Page 762 and 763:
IFRS for SMEs provides that, beside
Page 764 and 765:
financial statements. We assume tha
Page 766 and 767:
statements. The group of subjects w
Page 768 and 769:
statements before, the questionnair
Page 770 and 771:
Popa M. (2006), “Elemente sinteti
Page 772 and 773:
INTRODUCTION The preparation of a s
Page 774 and 775:
should also affect the recognition
Page 776 and 777:
consolidated accounting remained in
Page 778 and 779:
accounting regulations, for small a
Page 780 and 781:
The standard published by IASB, in
Page 782 and 783:
Chart 4. Q7 Responses Nevertheless,
Page 784 and 785:
After processing the collected data
Page 786 and 787:
(turnover, average number of employ
Page 788 and 789:
ACCOUNTING PRINCIPLES AND BOOK-TAX
Page 790 and 791:
literally several provisions of the
Page 792 and 793:
treatments. For instance, the share
Page 794 and 795:
however to be enlarged upon and als
Page 796 and 797:
4.5. Separate evaluation of assets
Page 798 and 799:
Moreover, the legal documents suppo
Page 800 and 801:
(Slemrod and Blumenthal, 1996). In
Page 802 and 803:
D’Ascenzo, Michael; England, Andr
Page 804 and 805:
Walker, D. I. (2007), „Financial
Page 806 and 807:
FUNDAMENTAL DETERMINANTS OF CAPITAL
Page 808 and 809:
companies, we found a statistical s
Page 810 and 811:
The “free cash flow” term is th
Page 812 and 813:
investments are "lumpy" and positiv
Page 814 and 815:
estructuring process of the compani
Page 816 and 817:
For the analysis model between the
Page 818 and 819:
Table 4. Relationship between FL, T
Page 820 and 821:
CONCLUSIONS There is no universal t
Page 822 and 823:
IMPACT OF LONG-TERM INVESTMENT DECI
Page 824 and 825:
1. PRESENTATION OF THE SCIENTIFIC P
Page 826 and 827:
The equation shows that maintaining
Page 828 and 829:
or expense. expense. ( * 100) N < (
Page 830 and 831:
As we mentioned in the previous sub
Page 832 and 833:
maintain the quality of the operati
Page 834 and 835:
INCLUDING BEHAVIOURAL ELEMENTS IN A
Page 836 and 837:
� the strong form - all informati
Page 838 and 839:
Cognitive biases (Moderate) 3. COGN
Page 840 and 841:
method with the next results: ancho
Page 842 and 843:
3.7. Cognitive dissonance bias When
Page 844 and 845:
versus development potential. The t
Page 846 and 847:
This bias could determine the inves
Page 848 and 849:
5.2. Anchoring bias You bought two
Page 850 and 851:
• I am looking at the returns but
Page 852 and 853:
• Even if I am very satisfied wit
Page 854 and 855:
60 50 40 30 20 10 60 50 40 30 20 10
Page 856 and 857:
DISCUSSION AND CONCLUSIONS The main
Page 858 and 859:
Hirshleifer, D., Hou, K S., Teoh, H
Page 860 and 861:
Sinha, G. (2005) „Training the br
Page 862 and 863:
ACCOUNTING STUDENTS’ ACADEMIC PER
Page 864 and 865:
1. ACCOUNTING STUDENTS’ ACADEMIC
Page 866 and 867:
principles class. A more particular
Page 868 and 869:
As previously mentioned, the questi
Page 870 and 871:
After developing the two methodolog
Page 872 and 873:
Table 1. Students’ Academic Perfo
Page 874 and 875:
Table 1. Students’ Academic Perfo
Page 876 and 877:
etween the two calculated means to
Page 878 and 879:
Cluster analysis being performed wi
Page 880 and 881:
Mcduffie, S. and Smith, L.M (2006),
Page 882 and 883:
Nobes and Parker (2008) argue that
Page 884 and 885:
• The creation of a hierarchy of
Page 886 and 887:
demanders of that education” (Ame
Page 888 and 889:
The results of chi-square test appl
Page 890 and 891:
ecommended by IES 2 (Content Progra
Page 892 and 893:
REFERENCES The Academy of Economic
Page 894 and 895:
naturally succeed on the organizati
Page 896 and 897:
negotiation table, where they are t
Page 898 and 899:
It is relatively easy to observe th
Page 900 and 901:
Carr, C., (1990) Front-line Custome
Page 902 and 903:
Figure 1. Social networking became
Page 904 and 905:
1. LITERATURE REVIEW Formerly desig
Page 906 and 907:
The base concept for Twitter is to
Page 908 and 909:
2. STUDY METHODOLOGY Lee and McLoug
Page 910 and 911:
Figure 7. Structure of the survey p
Page 912 and 913:
Figure 10. Frequency of access (ema
Page 914 and 915:
have to be better trained to protec
Page 916 and 917:
ANNEX 1 Questionnaire on the impact
Page 918 and 919:
The first works in Romanian, in the
Page 920 and 921:
However, after 10 years, the Transy
Page 922 and 923:
century when the economic life star
Page 924 and 925:
first accounting manual written in
Page 926 and 927:
category, and those of owners equit
Page 928 and 929:
Cluj, also called College, was orga
Page 930 and 931:
� the political influence and the
Page 932 and 933:
Jinga, 1943:1). During its 14 years
Page 934 and 935:
The accounting literature is rich a
Page 936 and 937:
4.2.2. Influence of European practi
Page 938 and 939:
Due to the foundation of the Academ
Page 940 and 941:
PS19 Financial markets Chairperson
Page 942 and 943:
attempt to predict future prices, n
Page 944 and 945:
In the context of IFRS adoption, th
Page 946 and 947:
Advisory Group (FCAG) which compris
Page 948 and 949:
milestones that, if achieved, may l
Page 950 and 951:
250 Japanese companies are listed o
Page 952 and 953:
Graphic 1. Recent evolutions of DJI
Page 954 and 955:
1 ˆ μ = T T ∑ i= 1 2 σ Tq and
Page 956 and 957:
p values are computed directly from
Page 958 and 959:
Cheung, K.C. and Coutts, J.A. (2001
Page 960 and 961:
PROPERTIES OF ANALYSTS’ FORECASTS
Page 962 and 963:
Several recent papers have showed t
Page 964 and 965:
Observations Minimum Maximum Mean S
Page 966 and 967:
Olimid. L., Ionaşcu M., Popescu L.
Page 968 and 969:
� recognizing expenses in three p
Page 970 and 971:
This study is structured in the fol
Page 972 and 973:
eassessment, it is easily to make i
Page 974 and 975:
only 9 companies have written out t
Page 976 and 977:
• for calculation correlation deg
Page 978 and 979:
Figure 1.The distribution of financ
Page 980 and 981:
The 2 β coefficient in the formula
Page 982 and 983:
Entities nomber Table 3. Difference
Page 984 and 985:
coefficient, for both the correlati
Page 986 and 987:
COMPANY NAME Balance sheet date Sto
Page 988 and 989:
ANNEX 3 (amounts in pounds or centi
Page 990 and 991: EXPLORATORY STUDY ON SOCIAL AND ENV
Page 992 and 993: equirements with their implementati
Page 994 and 995: are motivated by national environme
Page 996 and 997: We created a database containing in
Page 998 and 999: process to implement at an extended
Page 1000 and 1001: We noticed that an important percen
Page 1002 and 1003: CSR sections in the annual report i
Page 1004 and 1005: CONCLUSIONS The qualitative aspects
Page 1006 and 1007: Lungu, C.I., Caraiani, C., Dascalu,
Page 1008 and 1009: into new territories, destruction c
Page 1010 and 1011: Attempts by economists to describe
Page 1012 and 1013: essential to establish a monotony p
Page 1014 and 1015: There is an observable prevalence o
Page 1016 and 1017: source and detect the sensor, givin
Page 1018 and 1019: stimulating system is manifesting,
Page 1020 and 1021: Decision-maker = Organized actions/
Page 1022 and 1023: Cline, W. R. (1992) The Economics o
Page 1024 and 1025: Vogtländer, J.,(2010) LCA-based as
Page 1026 and 1027: 1. ENVIRONMENTAL REGULATION IN ROMA
Page 1028 and 1029: H5: The financial performance of en
Page 1030 and 1031: No. Environmental information detai
Page 1032 and 1033: environmental reporting than the en
Page 1034 and 1035: It can be thus concluded, that the
Page 1036 and 1037: CONCLUSIONS The level of environmen
Page 1038 and 1039: Gamble, G.O., Hsu, K., Kite, D. and
Page 1042 and 1043: Compa 1 1 2 77 301563792 1860 1 2 2
Page 1044 and 1045: greater attachment to the area amon
Page 1046 and 1047: process of the compartment the info
Page 1048 and 1049: Figure 2. Table of the allocation o
Page 1050 and 1051: eallocation of the resources needed
Page 1052 and 1053: • point d), Non distributable val
Page 1054 and 1055: where: • IVCRSPam(t;s) = Intangib
Page 1056 and 1057: The same reflection concerns the en
Page 1058 and 1059: the function to compensate possible
Page 1060 and 1061: Giovanelli, F. and Di Bella, I. and
Page 1062 and 1063: THE IMPACT OF THE SUSTAINABLE DEVEL
Page 1064 and 1065: too small, the revenues and, as a c
Page 1066 and 1067: the customers might refuse to pay o
Page 1068 and 1069: Among other financing sources, we c
Page 1070 and 1071: time, a rising fuel price will also
Page 1072 and 1073: Subsidies are granted in order to p
Page 1074 and 1075: energy comes to complete the conven
Page 1076 and 1077: EMPIRICAL STUDY REGARDING KEY INDIC
Page 1078 and 1079: Forum and Joint Research Centre of
Page 1080 and 1081: institutions show that investors te
Page 1082 and 1083: Minimum of 39.1 to a Maximum of 95.
Page 1084 and 1085: EPI 100 90 80 70 60 50 40 30 Figure
Page 1086 and 1087: The determination rapport (R-square
Page 1088 and 1089: Environmental challenges come in ma
Page 1090 and 1091:
Page 1092 and 1093:
1. INFORMATION The information assu
Page 1094 and 1095:
2.1. The benefits of information
Page 1096 and 1097:
2.3. How line managers use informat
Page 1098 and 1099:
Figure 2. CATWOE illustration of in
Page 1100 and 1101:
We can assume that the problems enu
Page 1102 and 1103:
time deliveries between each link o
Page 1104 and 1105:
• Reliability and safety. Paralle
Page 1106 and 1107:
From the customer perspective an ER
Page 1108 and 1109:
There are two methodologies for imp
Page 1110 and 1111:
Hotăran, I. & Horga, G. (2010) “
Page 1112 and 1113:
database vendors, is mainly about d
Page 1114 and 1115:
• The first is the business aspec
Page 1116 and 1117:
of it, to dig out meaningful relati
Page 1118 and 1119:
Traditional analytical tools claim
Page 1120 and 1121:
2.1 Analytics get more embedded int
Page 1122 and 1123:
The most spread analytical tools fo
Page 1124 and 1125:
DISCUSSION AND CONCLUSIONS Data con
Page 1126 and 1127:
PS22 Management accounting Chairper
Page 1128 and 1129:
in traditional management accountin
Page 1130 and 1131:
in order to fulfil the needs of cen
Page 1132 and 1133:
Very similar research had been perf
Page 1134 and 1135:
Brierley, J.A., Cowton, C.J., Drury
Page 1136 and 1137:
THE ROLE OF COSTS AND CONTROL IN EN
Page 1138 and 1139:
Performance optimization is transla
Page 1140 and 1141:
6. The value adding chain must assu
Page 1142 and 1143:
This is why the size of the target
Page 1144 and 1145:
To establish: 1. target cost and es
Page 1146 and 1147:
When the business opportunities are
Page 1148 and 1149:
an increase in profit equal to the
Page 1150 and 1151:
THE CHANGE IN MANAGEMENT ACCOUNTING
Page 1152 and 1153:
1. THE ANALYSIS OF CHANGE IN THE MA
Page 1154 and 1155:
manner in which the speech is desig
Page 1156 and 1157:
published in Romanian journals. The
Page 1158 and 1159:
published on a particular segment,
Page 1160 and 1161:
2003; GCF, 2003; AMIS), target cost
Page 1162 and 1163:
Risk management 3 2 2.86 2 25 Inter
Page 1164 and 1165:
From the research methodology point
Page 1166 and 1167:
Glăvan, M., Brăescu (Dumitru), M.
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