Proceedings

More documents

Recommendations

Info

Issuers Reverse of the historical volatility APPENDIX 9 Short Portfolio – Industrial Short Portfolio – Industrial Percentage in portfolio Return 2009 Sharpe Sortino AAM 0.016401409 0.92% -0.44% 0.4170 1.9396 BAE 0.045896192 2.58% 0.12% -0.2434 -0.2772 CAP 0.238192812 13.39% -0.23% 1.5493 COB 0.215857306 12.13% -2.45% 0.9961 25.6738 GFS 0.045349148 2.55% -0.61% 0.5493 2.9011 REX 0.386229871 21.71% 4.10% -8.5042 -8.1120 SMI 0.127765798 7.18% -0.98% 0.2329 2.4259 ALS 0.021769595 1.22% -0.19% 0.2197 0.9757 BOU 0.025188283 1.42% -0.27% 0.0711 1.0378 EUR 0.04793502 2.69% -0.43% -0.5139 0.8213 LAF 0.017322387 0.97% -0.28% -0.0329 0.9870 SAI 0.030057442 1.69% -0.21% -0.2276 0.7103 VAL 0.03063795 1.72% -0.78% 0.6771 2.5315 ATL 0.023656664 1.33% -0.44% -0.0358 1.1800 BUZ 0.056713145 3.19% 0.10% -0.8674 0.0760 FIN 0.025986729 1.46% -0.03% -0.4805 0.1693 ITA 0.190676246 10.72% -0.68% -1.0642 0.3729 ABN 0.037139801 2.09% -0.46% -0.2671 0.9622 ACC 0.015147998 0.85% -0.02% 0.3524 0.8646 ADC 0.117841337 6.62% -0.42% 0.5630 1.9142 FCC 0.052200676 2.93% -0.68% -0.5527 0.9953 POL 0.010841156 0.61% -0.16% -0.9332 0.2320 Portfolio total results -5.45% -1.6289 1.9725 (Source: Developed by the author based on data’s supplied by Teletrader Software AG)
Issuers APPENDIX 10 Long Portfolio – Technology, Telecommunication, Media Long Portfolio – Technology, Telecommunication, Media Reverse of the historical volatility Percentage in portfolio Return 2009 Sharpe Sortino ALC 0.051982532 40.87% 2.12% -0.7364 0.9034 VOD 0.034247661 26.93% 0.92% 0.0206 0.2328 REE 0.040955308 32.20% 1.32% -0.1514 0.0844 Portfolio total results 4.37% -0.3442 0.4591 (Source: Developed by the author based on data’s supplied by Teletrader Software AG) Issuers APPENDIX 11 Short Portfolio – Technology, Telecommunication, Media Short Portfolio – Technology, Telecommunication, Media Reverse of the historical volatility Percentage in portfolio Return 2009 Sharpe Sortino SAG 0.144674503 10.96% -2.82% -0.2905 2.0891 CAG 0.057731314 4.37% -0.66% -0.5298 0.7998 STM 0.056135725 4.25% -1.25% -0.6233 1.0065 SAP 0.092180188 6.98% -1.87% -0.2570 1.9074 SIE 0.018239249 1.38% -0.27% -0.0992 0.5921 ASP 0.018812126 1.42% -0.40% -0.7449 0.4595 BTG 0.033245451 2.52% 0.00% -0.8644 -0.0038 FTE 0.053872152 4.08% 0.55% -0.3715 -1.5403 DTE 0.048042671 3.64% 0.16% -0.5656 -0.2934 MTE 0.056392702 4.27% -1.32% -0.1533 1.7651 TEP 0.276635976 20.95% 3.99% -3.3167 -4.3541 PEA 0.24939242 18.89% -6.22% 0.2399 6.0395 LAG 0.050400443 3.82% 0.08% -1.0828 -0.0720 VIV 0.055944963 4.24% 0.47% -0.7945 -0.8909 MED 0.076738867 5.81% -2.02% -0.4055 1.6147 TVN 0.032094408 2.43% -0.15% -0.5988 0.2078 Portfolio total results -11.74% -0.9381 0.7431 (Source: Developed by the author based on data’s supplied by Teletrader Software AG)
Page 2 and 3:
THE BUCHAREST ACADEMY OF ECONOMIC S
Page 4 and 5:
CONTENTS Preface PS1 Auditing Chair
Page 6 and 7:
ENTERPRISE 2.0 - IS THE MARKET READ
Page 8 and 9:
SEMANTIC ANNOTATION AND ASSOCIATION
Page 10 and 11:
ACCOUNTING PRINCIPLES AND BOOK-TAX
Page 12 and 13:
EMPIRICAL STUDY REGARDING KEY INDIC
Page 14 and 15:
She is the Accounting Department Ed
Page 16 and 17:
AUDIT COMMITTEES AS INCREASING VECT
Page 18 and 19:
took into account the essential rol
Page 20 and 21:
independence, competence, professio
Page 22 and 23:
shareholders as companies’ owners
Page 24 and 25:
expertise which could control the m
Page 26 and 27:
information asymmetry. According to
Page 28 and 29:
indicators reducing audit quality),
Page 30 and 31:
This study reflects my own opinion
Page 32 and 33:
Malone, C.F. & Roberts, R.W. (1996)
Page 34 and 35:
findings. As the audit process is a
Page 36 and 37:
(Weber et al., 2002) present a psyc
Page 38 and 39:
2. RESEARCH METHODOLOGY The researc
Page 40 and 41:
isk behaviour using the SPSS statis
Page 42 and 43:
conclusion of this study, that age
Page 44 and 45:
APPENDIX 1 The research questionnai
Page 46 and 47:
THE INVESTIGATION OF ROMANIAN AUDIT
Page 48 and 49:
1. ROLE AND PRACTICES OF INTERNAL A
Page 50 and 51:
• Internal audit assist the board
Page 52 and 53:
But there are only few papers that
Page 54 and 55:
14. Internal audit should discussed
Page 56 and 57:
have its place in the repertoire of
Page 58 and 59:
11 Internal audit assists board/aud
Page 60 and 61:
16 Internal audit is preoccupied by
Page 62 and 63:
Chief of internal audit department
Page 64 and 65:
Based on the above tables, we propo
Page 66 and 67:
the answers and resending some foll
Page 68 and 69:
Sarens G (2009) „Internal auditin
Page 70 and 71:
PUBLIC SECTOR PERFORMANCE FROM THE
Page 72 and 73:
integrating social responsibility i
Page 74 and 75:
Administration, the Ministries, oth
Page 76 and 77:
The research points out that there
Page 78 and 79:
odies disclose information on the s
Page 80 and 81:
On one hand, it helps them to build
Page 82 and 83:
Steps Description Implement CSR com
Page 84 and 85:
Gjølberg, M. (2009) „Measuring t
Page 86 and 87:
ANNEX 1 Disclosures on social respo
Page 88 and 89:
Country Name of Institution Finland
Page 90 and 91:
Country Name of Institution The The
Page 92 and 93:
IMPROVEMENT IN ACCOUNTING SYSTEM AN
Page 94 and 95:
1.2. Improved accounting system (H1
Page 96 and 97:
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 148 and 149:
eform went ahead the economy reform
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
Page 198 and 199:
a total error for the case when thi
Page 200 and 201:
ACKNOWLEDGEMENTS This work was supp
Page 202 and 203:
FINANCIAL RISK ANALYSIS AT THE STOC
Page 204 and 205:
society we live in. Additionally, r
Page 206 and 207:
loans of the banking system, they m
Page 208 and 209:
Graph 1. CLF evolutions during 2005
Page 210 and 211:
The times we are living require the
Page 212 and 213:
BENEFITS AND COSTS OF PREPARING IFR
Page 214 and 215:
1.2. Paper’s aim and contribution
Page 216 and 217:
� introduction of basic principle
Page 218 and 219:
• the consistency of adjustments
Page 220 and 221:
� all-in-one solution, when entit
Page 222 and 223:
• Voluntary application of the IF
Page 224 and 225:
other sophisticated systems are use
Page 226 and 227:
Certainly Rather yes Rather not Cer
Page 228 and 229:
classified as investments in associ
Page 230 and 231:
PS5 Fair value Chairperson Mihaela
Page 232 and 233:
1. BACKGROUND The main objective of
Page 234 and 235:
transactions involving identical or
Page 236 and 237:
and the representative body which t
Page 238 and 239:
market data (see paragraphs 36 and
Page 240 and 241:
The most advantageous market is the
Page 242 and 243:
Question 10 With the sixth question
Page 244 and 245:
proposed guidance does not sufficie
Page 246 and 247:
% 100,00 80,00 60,00 40,00 20,00 0,
Page 248 and 249:
the criticisms and suggestions, the
Page 250 and 251:
AN ENTERPRISE ONTOLOGICAL APPROACH
Page 252 and 253:
example, in this sense, constitutes
Page 254 and 255:
• Setting properties for each cla
Page 256 and 257:
3.5. Defining properties for classe
Page 258 and 259:
McCarthy W.E. (1982), “The REA ac
Page 260 and 261:
1. RESEARCH METHODOLOGY This attemp
Page 262 and 263:
novelty, the difference resides in
Page 264 and 265:
comes with unlimited scalability at
Page 266 and 267:
the main reason to embrace Enterpri
Page 268 and 269:
• A large multinational company p
Page 270 and 271:
fluctuating demands, and cost savin
Page 272 and 273:
development, taking advantage of th
Page 274 and 275:
The adoption of the new software di
Page 276 and 277:
NON-TECHNICAL CHALLENGES IN ADOPTIN
Page 278 and 279:
• The virtualization techniques a
Page 280 and 281:
identification of compliance reques
Page 282 and 283:
overloaded. In such situations, ins
Page 284 and 285:
alternative, able to significantly
Page 286 and 287:
or reliability issues. As the cloud
Page 288 and 289:
CRITICAL SUCCESS FACTORS FOR THE OR
Page 290 and 291:
Data breaches is in the forefront o
Page 292 and 293:
Enterprise Governance is a relative
Page 294 and 295:
These four domains are interrelated
Page 296 and 297:
3.2 Oracle database audit steps Thr
Page 298 and 299:
• Export files The auditor should
Page 300 and 301:
• 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
Page 306 and 307:
etween the listing of accounting un
Page 308 and 309:
within the latter becomes possible
Page 310 and 311:
Price/Earnings ratio model is a ver
Page 312 and 313:
Bills of exchange and checks repres
Page 314 and 315: Pirchegger (2006) is concerned with
Page 316 and 317: ACKNOWLEDGEMENTS This paper is one
Page 318 and 319: THE FINANCIAL INNOVATION AND THE DY
Page 320 and 321: The financial engineering represent
Page 322 and 323: 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
Page 336 and 337: selection had the strongest impact
Page 338 and 339: n+ 1 m ∑ri X i + ∑R j z j = ∑
Page 340 and 341: 2. FUZZY MIXED SECURITIES PORTFOLIO
Page 342 and 343: Figure 4. The membership function f
Page 344 and 345: We already have the values of f M a
Page 346 and 347: CONCLUSIONS We can conclude by show
Page 348 and 349: THE ROLE OF FINANCIAL DESCRIPTORS I
Page 350 and 351: � 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
Page 356 and 357: In the short portfolios case only t
Page 358 and 359: APPENDIX 1 Issuing companies from t
Page 366 and 367: Issuers Reverse of the historical v
Page 368 and 369: Issuers Reverse of the historical v
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
Page 376 and 377: information related to their intang
Page 378 and 379: As shown in Figure 3, within extern
Page 380 and 381: Bontis, N. (1998). “Intellectual
Page 382 and 383: this capital, which contains non-fi
Page 384 and 385: 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
Page 392 and 393: • as for the human capital, four
Page 394 and 395: APPENDIX 1 The analyzed entities En
Page 396 and 397: DETERMINANTS OF INTELLECTUAL CAPITA
Page 398 and 399: from the work performed by a panel
Page 400 and 401: Garcia-Meca et al. (2005) used univ
Page 402 and 403: comprehensive in some industries, s
Page 404 and 405: eliable data, a rigorous and transp
Page 406 and 407: 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)
Page 418 and 419:
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.
show all

Proceedings

You also want an ePaper? Increase the reach of your titles

Delete template?

Save as template?