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eform went ahead the economy reform, the supply of accounting information did not follow, but anticipated the demand. Since 2001, with the adoption of the Ministry Order no. 94/2001, Romania experiences the implementation of the IFRS referential and, presently, a national Strategy of improving the financial reporting of the economic entities is now outlined. It remains to be seen whether, contrary to all the difficulties, the path that we intend to follow, will lead to the increase of the quality and the reliability of the financial reporting of the economic entities. Certainly, an important role in achieving this goal belongs to the accounting professional, whose difficult mission is to keep up with the frequent reconsiderations of the accounting rules, largely decided at the international level. This is another step taken in achieving a final goal of developing a functional model for optimizing the national strategy regarding the financial reporting of the Romanian private entities. ACKNOWLEDGEMENTS This research was financed through the research contract in partnership CNMP 92- 085/2008, Development of a functional model for optimizing the national strategy regarding the financial reporting of the Romanian private entities. REFERENCES Dumitrana, M., Jianu, I. and Lapteş, R. (2010) „Panoptical on the financial statements – from international to national”, Accounting and Management Information Systems, vol. 9, no. 1: 72-91 Ionaşcu, I. (2003) The dynamic of the contemporary accounting doctrines, Bucharest: Economic Printing House Jianu, I., Lapteş, R. and Radu, G. (2009) „The financial-accounting audit, facilitator and integrator of the harmonization process of the financial reporting with the European directives and the IFRS”, Financial Audit, vol. 7, no. 10: 11-22 Lapteş, R. (2007) History, present and perspective regarding the company’s financial statements in Romania, Bucharest: The Academy of Economic Studies Lapteş, R. and Popa A.F. (2009) „The IFRS Standard for Small and Medium-Sized Entities – Another Challenge for the Romanian Accounting?”, The Scientific Annals of the Alexandru Ioan Cuza University of Iasi, Economic Sciences Section, LVI tome: 27-34 Ristea, M., Olimid, L., Calu, D. (2006) Compared Accounting Systems, Bucharest: CECCAR Printing House Ristea, M., Jianu, I. and Jianu, I. (2010) „The Romanian Experience in the Implementation of the International Financial Reporting Standards and of the International Accounting Standards for the Public Sector”, The Transylvanian Review of Administrative Sciences, vol. 25, no. 1: 169-192 Toma, M. (2010) „Difficulties of the International Standards Implementation in Romania”, Curierul Național, anul 15, no. 5634 World Bank (2003) „Report on the Observance of Standards and Codes (ROSC) – Accounting and Audit, Romania, 2003”, available on-line at www.siteresources.worldbank.org/.../Resources/Romania_ROSC_Rom.pdf, accessed on January 05, 2011 ~ 147 ~
World Bank (2008) „Report on the Observance of Standards and Codes (ROSC) – Accounting and Audit, Romania, 2008”, available on-line at www.siteresources.worldbank.org/.../Resources/Romania_ROSC_Rom.pdf, accessed on January 06, 2011 FEE (2009) “Future approach to Setting Global Financial Reporting Standards”, available online at http://www.ceccar.ro/_b/en/fee.pdf, accessed on March 31, 2011 C.S.A. (2006) „The Strategy for the Implementation of International Financial Reporting Standards (IFRS) at the Insurance Entities”, available on-line at www.csaisc.ro/index.php?option=com_content, accessed on January 07, 2011 CSPAAS (2010) „The Strategy on the Public Surveillance of the Statutory Audit Activity”, available on-line at www.discutii.mfinante.ro/static/10/Mfp/cspaas/Strategie_CSPAAS .pdf, accessed on January 07, 2011 GD 2170/2004 for approving the National Strategy for implementing the Country Action Plan in order to improve the financial reporting in Romania and some measures for the organization of the Accounting Advisory Board GD 401/2005 for setting up the Accounting and Financial Reporting Council by the reorganization of the Accounting Advisory Board Regulation no. 1606/2002 of the European Parliament and the Council on the 19 th of July 2002 regarding the application of the international accounting standards Directives, Regulations and other official acts available on-line at http://ec.europa.eu/ internal_market/accounting/officialdocs_en.htm, accessed on March 28, 2011 ~ 148 ~
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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
Page 98 and 99: Flamholtz (1983) argues that accoun
Page 100 and 101: 2. VARIABLE MEASUREMENT For variabl
Page 102 and 103: To analyse the data, Structural Equ
Page 104 and 105: eliable. Of all indices in Table 2
Page 106 and 107: e10 e9 e8 e7 e6 e5 e4 e3 e2 e1 Figu
Page 108 and 109: DISCUSSION AND CONCLUSION By lookin
Page 110 and 111: of SEM as the main data analysing p
Page 112 and 113: Cooper, R. (1995). When lean enterp
Page 114 and 115: Modell, S., Lee, A., Tjenesteproduk
Page 116 and 117: a centrally planned economy era and
Page 118 and 119: are used and respected by the major
Page 120 and 121: Financial control Figure 1. Managem
Page 122 and 123: Table 2. The evolution of the defin
Page 124 and 125: Poland, a different solution has be
Page 126 and 127: continuous quality improvement by s
Page 128 and 129: • has full legal capacity and mak
Page 130 and 131: and metrics to measure efficiency.
Page 132 and 133: Currently, internal audit is becomi
Page 134 and 135: BOUNDRIES REGARDING THE IMPLEMENTAT
Page 136 and 137: including the credit institutions a
Page 138 and 139: What are the coordinates of this na
Page 140 and 141: • improving the quality of inform
Page 142 and 143: the parent companies prepare the co
Page 144 and 145: statements and the audit report, it
Page 146 and 147: The Insurance Supervisory Commissio
Page 150 and 151: PS3 Financial analysis I Chairperso
Page 152 and 153: to-unit root properties. Thus, ther
Page 154 and 155: we use the “Windmeijer correction
Page 156 and 157: 2.2. Results Our preliminary evalua
Page 158 and 159: M1 and M2 are tests for first-order
Page 160 and 161: Goyal A., Welch I., (2003) „Predi
Page 162 and 163: ' ∑ = LΛL ( a.4. ) Here L is the
Page 164 and 165: Among these categories, the first i
Page 166 and 167: Authors Main tested method Sample c
Page 168 and 169: pay more attention to accurately cl
Page 170 and 171: whose total assets were below 100K
Page 172 and 173: Step 6: An algorithm based on multi
Page 174 and 175: called knots, nodes or breakdown po
Page 176 and 177: RMSECV = n ∑ i= 1 ( y − yˆ ) i
Page 178 and 179: the whole database and performed fi
Page 180 and 181: Bank for International Settlements
Page 182 and 183: Martikainen, T., Perttunen, J., Yli
Page 184 and 185: THE RELEVANCE OF COMPANY EVALUATION
Page 186 and 187: qualitative data, present in the co
Page 188 and 189: Although financial theory criticize
Page 190 and 191: isk (one characterized by the insol
Page 192 and 193: Table 3. List of the companies in t
Page 194 and 195: each of the three variables: 1 - lo
Page 196 and 197: 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
Page 302 and 303:
REFERENCES Al Marcella (2006) IT Au
Page 304 and 305:
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
Page 318 and 319:
THE FINANCIAL INNOVATION AND THE DY
Page 320 and 321:
The financial engineering represent
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characteristics: form (capital mark
Page 324 and 325:
Compared with the ETFs, the options
Page 326 and 327:
Graph 1. The evolution of ETFs at g
Page 328 and 329:
5.5 billion $, the most important f
Page 330 and 331:
Figure 1. Mainstream View of Global
Page 332 and 333:
seams to intensify the pessimism of
Page 334 and 335:
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
Page 348 and 349:
THE ROLE OF FINANCIAL DESCRIPTORS I
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� Leverage (GI) - reflect the tot
Page 352 and 353:
each unit of risk. It is calculated
Page 354 and 355:
Analyzing these results shows that
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In the short portfolios case only t
Page 358 and 359:
APPENDIX 1 Issuing companies from t
Page 360 and 361:
Page 362 and 363:
Page 364 and 365:
Issuers Reverse of the historical v
Page 366 and 367:
Page 368 and 369:
Page 370 and 371:
INTELLECTUAL CAPITAL DISCLOSURE: EU
Page 372 and 373:
Similarly, Stewart (1997) considers
Page 374 and 375:
In a manner similar to prior resear
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information related to their intang
Page 378 and 379:
As shown in Figure 3, within extern
Page 380 and 381:
Bontis, N. (1998). “Intellectual
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this capital, which contains non-fi
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external capital (the customers - c
Page 386 and 387:
The image of the company Supply and
Page 388 and 389:
Infrastructure assets (corporate cu
Page 390 and 391:
Table 2. The analyzed elements of i
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• as for the human capital, four
Page 394 and 395:
APPENDIX 1 The analyzed entities En
Page 396 and 397:
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
Page 408 and 409:
External (customer/relational) capi
Page 410 and 411:
This output shows for each of the 4
Page 412 and 413:
ICD_Index Equal variances assumed E
Page 414 and 415:
hypothesis H3 and thus we can state
Page 416 and 417:
Lang, M. and Lundholm, R. (1993)
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IMPACTS AND CHANGES IN THE ACCOUNTI
Page 420 and 421:
the IAS adoption caused fundamental
Page 422 and 423:
policies, we examined the net incom
Page 424 and 425:
policy was established by the recog
Page 426 and 427:
Table 2. IAS under examination, ten
Page 428 and 429:
as tangible assets and their subseq
Page 430 and 431:
Rahman, A., Perera, H. and Ganesh,
Page 432 and 433:
PS10 Performance management Chairpe
Page 434 and 435:
• comparative analysis between co
Page 436 and 437:
investment in infrastructure, once
Page 438 and 439:
Romtelecom has undergone a major tr
Page 440 and 441:
LRIC models provide cost orientatio
Page 442 and 443:
are primarily used for performance
Page 444 and 445:
Dnes, A. (1995), “Post-privatizat
Page 446 and 447:
considered under a different statem
Page 448 and 449:
• The need to simulate efficient
Page 450 and 451:
We considered this as well, by usin
Page 452 and 453:
Aspect Focus Systems Development A
Page 454 and 455:
Tabel 3. Internal process design Me
Page 456 and 457:
the manager with the actual figures
Page 458 and 459:
***http://www.isaca.org - IASCA sit
Page 460 and 461:
The concept of sustainable developm
Page 462 and 463:
Managers need to know all about the
Page 464 and 465:
Table 3 Cumulative number of batche
Page 466 and 467:
From another point of view, indicat
Page 468 and 469:
Code has been modified through Law
Page 470 and 471:
Another reason for termination of a
Page 472 and 473:
and legal authorisations expired. H
Page 474 and 475:
interdiction of dismissal can be ex
Page 476 and 477:
Though dismissal due to professiona
Page 478 and 479:
The rules regarding the collective
Page 480 and 481:
If, on the contrary, the flexibilit
Page 482 and 483:
PS11 Management information systems
Page 484 and 485:
governments. The primary values of
Page 486 and 487:
� with legacy applications- who n
Page 488 and 489:
strategies behind the deployment of
Page 490 and 491:
• iKP (Internet Keyed Payments Pr
Page 492 and 493:
• Many alternative protocol paths
Page 494 and 495:
specific problems are associated wi
Page 496 and 497:
Boping, Z. & Shiyu, S., (2009), ”
Page 498 and 499:
ehavior - meaning how to act over t
Page 500 and 501:
Structuring the educational content
Page 502 and 503:
pedagogical object is annotated usi
Page 504 and 505:
associative). This aspect is repres
Page 506 and 507:
Integration of ontologies Figure 5.
Page 508 and 509:
Language) and an extension of RDF a
Page 510 and 511:
Reviewing some relevant papers (Isf
Page 512 and 513:
Figure 10. Ontology for detailing t
Page 514 and 515:
Pernin, J.P. (2004) LOM, SCORM et I
Page 516 and 517:
these documents are still difficult
Page 518 and 519:
Figure 2. Framework for semantic an
Page 520 and 521:
Figure 4. Semantic annotation using
Page 522 and 523:
• It should verify the credential
Page 524 and 525:
Each skill from the job offer ( ) i
Page 526 and 527:
3.2. IT competency ontologies withi
Page 528 and 529:
10. Computer network administrator
Page 530 and 531:
items were required, such as ”Wor
Page 532 and 533:
Hernandez, N. (2005), “Ontologies
Page 534 and 535:
The current limitations in the qual
Page 536 and 537:
The assurance of Business Intellige
Page 538 and 539:
In the case study mentioned at tier
Page 540 and 541:
improve performance. The ability to
Page 542 and 543:
One key benefit to our system is th
Page 544 and 545:
Grossmann Wilfried (2010), “A Con
Page 546 and 547:
CORPORATE VALUES, THE COMPANIES’
Page 548 and 549:
1.2. The Lack of Trust or the Crisi
Page 550 and 551:
an impact on the individual behavio
Page 552 and 553:
By making their corporate values pu
Page 554 and 555:
The second situation appears when t
Page 556 and 557:
geographical area. Regarding the fi
Page 558 and 559:
sector ranked by market capitalizat
Page 560 and 561:
ehaviour. Only few managers will ad
Page 562 and 563:
Table 5. The value system of the Fr
Page 564 and 565:
Anon, (2002b). “Most executives s
Page 566 and 567:
HOW CAN CORPORATE GOVERNANCE MITIGA
Page 568 and 569:
Studies on frauds have emphasized t
Page 570 and 571:
environmental or situational factor
Page 572 and 573:
and later in the documentation phas
Page 574 and 575:
Knowing the factors that contribute
Page 576 and 577:
• Have audit committee members pa
Page 578 and 579:
� strengthen regulations as for e
Page 580 and 581:
REFERENCES AICPA (2005) Management
Page 582 and 583:
created by the new technology, by t
Page 584 and 585:
Figure 2. Connection between compan
Page 586 and 587:
The companies that meet the positiv
Page 588 and 589:
employed, their families would lack
Page 590 and 591:
Phishing. There are numerous traps
Page 592 and 593:
competence and doesn’t understand
Page 594 and 595:
CORPORATE GOVERNANCE PRINCIPLES: AN
Page 596 and 597:
• Executive directors should be a
Page 598 and 599:
The corporate governance system in
Page 600 and 601:
set out by the OECD in a general ma
Page 602 and 603:
• 32% of the companies (21 out of
Page 604 and 605:
Period Emerging economies and corpo
Page 606 and 607:
• Customers: Most stakeholder mod
Page 608 and 609:
and The Remuneration Committee cons
Page 610 and 611:
CONCLUSIONS Starting from transpare
Page 612 and 613:
Richard, B. and Miellet, D. (2002),
Page 614 and 615:
IMPACT OF FUNDED STATUS OF PENSIONS
Page 616 and 617:
wage level, national average earnin
Page 618 and 619:
foreign currency in reserve currenc
Page 620 and 621:
THE IMPACT OF UNREALISED FOREIGN EX
Page 622 and 623:
y the foreign exchange differences
Page 624 and 625:
However, the entity has not conduct
Page 626 and 627:
What means "fictitious or non-distr
Page 628 and 629:
difficult economic situation at gen
Page 630 and 631:
VALUE RELEVANCE OF CONSOLIDATED VER
Page 632 and 633:
market value relevance studies (Hel
Page 634 and 635:
capital market as a whole, since th
Page 636 and 637:
Share prices for the sampled observ
Page 638 and 639:
Hypothesis 2: The value relevance o
Page 640 and 641:
In order to test if an eventual rel
Page 642 and 643:
Table 5. Correlation matrix of vari
Page 644 and 645:
Table 7. Empirical results for regr
Page 646 and 647:
Figure 2. Evolution of value releva
Page 648 and 649:
(Francis, 1986: 394). We consider t
Page 650 and 651:
Niskanen, J., Kinnunen, J. and Kasa
Page 652 and 653:
must be able to accurately demonstr
Page 654 and 655:
Market surveys show that the main p
Page 656 and 657:
party, with only one condition: tha
Page 658 and 659:
accounting activity. Also, professi
Page 660 and 661:
Page 662 and 663:
Due to these changes in the economy
Page 664 and 665:
to the computer system, the acquisi
Page 666 and 667:
The importance of IT Risk and Compl
Page 668 and 669:
Factor - objective The Customer (In
Page 670 and 671:
The security requirements for cloud
Page 672 and 673:
Figure 5. General framework for inf
Page 674 and 675:
ISMS Process (Source: Applying ISO
Page 676 and 677:
greater confidence in the organizat
Page 678 and 679:
Băbeanu D, (2008), Information str
Page 680 and 681:
A TEST OF DIFFERENT MODELS FOR THE
Page 682 and 683:
2003; Braga et al., 2007). For a re
Page 684 and 685:
Where Y is the software effort, x i
Page 686 and 687:
means that multiplying inputs x and
Page 688 and 689:
The Desharnais dataset contains ele
Page 690 and 691:
very far away from the predicted va
Page 692 and 693:
Braga, P.L, Oliveira, A.L.I, Ribeir
Page 694 and 695:
Sayyad Shirabad, J. and Menzies, T.
Page 696 and 697:
First, during the development cycle
Page 698 and 699:
If it’s calculated: Δk = CSIk -
Page 700 and 701:
For emerging organizations, among t
Page 702 and 703:
which connects is audited and the r
Page 704 and 705:
THE EFFICIENCY OF SMALL AND MEDIUM
Page 706 and 707:
1. LITERATURE REVIEW 1.1. Tendencie
Page 708 and 709:
included in the category of develop
Page 710 and 711:
It was interesting to discover whic
Page 712 and 713:
2.2 Why are web-based applications
Page 714 and 715:
Figure 1. Web based accounting arch
Page 716 and 717:
From this module data are translate
Page 718 and 719:
Table 2. The relation between the l
Page 720 and 721:
Groza C., Briciu S., Cordos A.M, (2
Page 722 and 723:
present the information, but is dif
Page 724 and 725:
The second step was to establish th
Page 726 and 727:
Academic Journals Total 5 Computer
Page 728 and 729:
Table 4. Articles that mention XBRL
Page 730 and 731:
and Kogan, 2010; Debreceny et al.,
Page 732 and 733:
Hou, X., Hu. G, Ma, L., Liu, T., Pa
Page 734 and 735:
15, 2009 on, the largest companies
Page 736 and 737:
common base taxonomies like an IFRS
Page 738 and 739:
Increasing comparability Improving
Page 740 and 741:
3. INDEPENDENT VARIABLES DISCUSSION
Page 742 and 743:
(1982) found no link between profit
Page 744 and 745:
Table 1. Overview of Sample firms N
Page 746 and 747:
information covers 40 items, non-fi
Page 748 and 749:
No. Firms Overall Disclosures XBRL
Page 750 and 751:
Table 4. Sample Characteristics Var
Page 752 and 753:
Table 7. Model summaries for overal
Page 754 and 755:
(Healy and Palepu 2001). Finally, t
Page 756 and 757:
Gray, S., Meek, G. and Roberts, C.
Page 758 and 759:
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 1040 and 1041:
APPENDIX 1 Description of the varia
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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