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REFERENCES AICPA (2005) Management Override of Internal Controls: The Achilles' Heel of Fraud Prevention - The Audit Committee and Oversight of Financial Reporting, available online at http://www.businesswire.com/portal/binary/com.epicentric.contentmanagement. servlet.ContentDeliveryServlet/services/ir_and_pr/ir_resource_center/editorials/2005/AIC PA.pdf, 20 th Match 2011. Allan, R (2003) “The Human Face of Fraud”, CA Magazine, May 2003, available on-line at http://www.camagazine.com/archives/print-edition/2003/may/regulars/camagazine23440. aspx, 2 nd of March 2011. Association of Certified Fraud Examiners (ACFE, 2002) Report to on Occupational Fraud and Abuse. 2002, available on-line at www.som.yale.edu/faculty/Sunder/FinancialFraud/ 2002%20Report%20on%20Fraud.pdf, 10 th January 2011. Association of Certified Fraud Examiners (ACFE, 2010) Report to the nations on occupational fraud and abuse. 2010 Global Fraud Study, available on-line at www.acfe.com/rttn/rttn-2010.pdf, 10 th January 2011. Carcelo J., Nagy A. Auditor Industry Specialization and Fraudulent Financial Reporting, available on-line at http://aaahq.org/audit/midyear/03midyear/papers/Specialist.pdf, 10 th March 2011. Cohen J. Krishnamoorthy G, Wright A. “The Corporate Governance Mosaic And Financial Reporting Quality”. Journal of Accounting Literature, 2004, pp. 87-152, available on-line at http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1086743, 5 th of March 2011. COSO (2010) Fraudulent financial reporting 1998-2007. An analysis of U.S. public Corporations, available on-line at www.coso.org/documents, 25 th January 2010. DiNapoli T. Red Flags for Fraud. State of New York Office of the State Comptroller, available on-line at http://www.osc.state.ny.us/localgov/pubs/red_flags_fraud.pdf, 10 th March 2011. Dorminey, D and al. (2010) Beyond the Fraud Triangle, CPA Jurnal, July 2010, available at http://findarticles.com/p/articles/mi_qa5346/is_201007/ai_n54718070/, 15 th March 2011. Gursen H. F. Fraud profile-Fraudsters’ Work and Result, available on-line at www.cimejes.com, 5 th March 2011. IFAC Manual de Standarde Internaţionale de Audit şi Control de Calitate. Audit financiar 2009. Ed. Irecson. IIA, AICPA, ACFE (2008)Managing the Business Risk of Fraud: A practical Guide. Executive Summary, available on-line at http://www.aicpa.org/InterestAreas/ ForensicAndValuation/Resources/PractAidsGuidance/DownloadableDocuments/managin g_business_risk_fraud_excerpt.pdf, 25 th March 2011. KPMG KPMG Forensic -Fraud Survey 2003, available on-line at http://www.amr.kpmg.com/aci/docs/surveys/Fraud%20Survey_040855_R5.pdf, 20 th December 2010. Laflèche D, Elzinga D, Seeto R. Trust and occupational fraud. How to trust is just as important as whom to trust. A Grant Thornton white paper. 2001, available on-line at http://www.grantthornton.ca/resources/insights/white_papers/Trust_and_occupational_fra ud_2010_electronic.pdf, 5 th March 2011. Oversight Systems The 2007 Oversight System Report on Corporate Fraud, available on-line at http://www.ethicsworld.org/ethicsandemployees/PDF%20links/Oversight_2007_ Fraud_Survey.pdf, 3 rd March 2011. Silver S, Fleming A.S, and. Riley, R. Jr. (2008) Preventing and Detecting Collusive Management Fraud. The CPA Journal, October 2008, available on-line at http://findarticles.com/p/articles/mi_qa5346/is_200810/ai_n30993408/, 1 st of March 2011. Wolfe, D and Hermanson, D The Fraud Diamond: Considering the Four Elements of Fraud, available on-line at http://www.nysscpa.org/cpajournal/2004/1204/essentials/ p38.htm, 10 th March 2011. ~ 579 ~
ETHICS AND RESPONSIBILITY IN IT Valerica MARES 1 Bucharest Academy of Economic Studies, Romania Marius Daniel MARES Spiru Haret University, Romania ABSTRACT In this article the authors aim to create a presentation of the triangle morals-ethicsresponsibility with an accent on the current globalized society. Business ethics has to disseminate in all the corners of a company, and first of all it has to be understood. Understanding the moral criteria of behaviour in business is important because the new Organizational structures create new complications, related to information flow and information administration inside various workgroups and in the entire organization, for which there are no traditional precedents. KEYWORDS: business ethics, informatics criminality corporatist social responsibility, ethical investments, green energies INTRODUCTION Eudaimonia means happiness, and the first to talk on this theme was the philosopher Aristotel in Nichomahic Ethics where he talks about virtue that is needed by people to lead the best possible life. The main idea of Aristotel is that there are different opinions about what is best for people and these differences have to be resolved. The question is: What is good? Aristotel doesn’t look for a list of things that’d be easy to make, Aristotel looks for the highest of the goods and considers that this, no matter what it’d be, has three characteristics: it is desirable in itself, it is not desirable for another thing, and all the other things are desirable for it. Nobody lives for a certain goal except the one of goodness. And all the subordinated aims, as health and wealth are wished for the reason that they promote good and because they are good in themselves. The term ethics has at least three different meanings. First of all ethics refers to the so called manners, customs and traditions specific to different cultures. Business ethics implies introducing in daily decisions and in management strategies more norms than the law requires. P. V. Lewis defines business ethics as „that set of principles or arguments that should govern the business behaviour, individually or collectively”. A company that is socially responsible, that is it takes into account not only the interests of the shareholders but also the interests of all the groups affected by its activity, so business ethics is a cost and implies delegating resources from the trajectory imposed by a strict computation of economic efficiency. The problems and the opportunities 1 Correspondence address: Valerica MAREŞ, Bucharest Academy of Economic Studies, Faculty of Accounting and Management Information Systems; email: maresvalerica@yahoo.com ~ 580 ~
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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
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 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
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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
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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
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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
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
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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
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
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Groza C., Briciu S., Cordos A.M, (2
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present the information, but is dif
Page 724 and 725:
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.,
Page 732 and 733:
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
Page 738 and 739:
Increasing comparability Improving
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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
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information covers 40 items, non-fi
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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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