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PS13 Issues in financial accounting<br />
Chairperson<br />
Tudor GRECU, KPMG Romania<br />
IMPACT OF FUNDED STATUS OF PENSIONS ON<br />
BORROWING COSTS OF STATES<br />
Maria-Iuliana SANDU<br />
THE IMPACT OF UNREALISED FOREIGN<br />
EXCHANGE DIFFERENCES<br />
Georgiana TOADER, Mihaela Adriana DUMITRANA<br />
VALUE RELEVANCE OF CONSOLIDATED VERSUS<br />
PARENT COMPANY FINANCIAL STATEMENTS<br />
Victor-Octavian MULLER<br />
THE ADVANTAGES VS. THE DISADVANTAGES<br />
OF OUTSOURCING THE ACCOUNTING<br />
AND FINANCIAL SERVICE<br />
Vasile-Daniel PAVALOAIA, Ioan ANDONE<br />
~ 612 ~
Richard, B. and Miellet, D. (2002), La dynamique du gouvernement d’entreprise, Edition d’Organisation, Paris The European Conferedation of Directors’ Associations (ecoDa) (2010), “ecoDa Corporate Governance Guidance and Principles for Unlisted Companies in Europe”, available online at http://www.ecgi.org/codes/code.php?code_id=291, date of the consultation April 2, 2011 ***, 2006/46/CE Directive of European Parliament and Council from the 14 of June 2006 amending Council Directives 78/660/EEC on the annual accounts of certain types of companies, 83/349/EEC on consolidated accounts, 86/635/EEC on the annual accounts and consolidated accounts of banks and other financial institutions and 91/674/EEC on the annual accounts and consolidated accounts of insurance undertakings, available online at http://eur-lex.europa.eu/LexUriServ/site/en/oj/2006/l_224/l_22420060816 en00010007.pdf, date of the consultation March 29, 2011 ***, Companies Law no. 31/1990, modified and actualized in 2010, available on-line at http://rubinian.com/lsc_00.php ~ 611 ~
PS13 Issues in financial accounting Chairperson Tudor GRECU, KPMG Romania IMPACT OF FUNDED STATUS OF PENSIONS ON BORROWING COSTS OF STATES Maria-Iuliana SANDU THE IMPACT OF UNREALISED FOREIGN EXCHANGE DIFFERENCES Georgiana TOADER, Mihaela Adriana DUMITRANA VALUE RELEVANCE OF CONSOLIDATED VERSUS PARENT COMPANY FINANCIAL STATEMENTS Victor-Octavian MULLER THE ADVANTAGES VS. THE DISADVANTAGES OF OUTSOURCING THE ACCOUNTING AND FINANCIAL SERVICE Vasile-Daniel PAVALOAIA, Ioan ANDONE ~ 612 ~
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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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APPENDIX 3 Issuing companies from t
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APPENDIX 5 Issuing companies from t
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Issuers Reverse of the historical v
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Issuers Reverse of the historical v
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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
- Page 484 and 485:
governments. The primary values of
- Page 486 and 487:
� with legacy applications- who n
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strategies behind the deployment of
- Page 490 and 491:
• 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.
- Page 508 and 509:
Language) and an extension of RDF a
- Page 510 and 511:
Reviewing some relevant papers (Isf
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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
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Figure 4. Semantic annotation using
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• It should verify the credential
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Each skill from the job offer ( ) i
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3.2. IT competency ontologies withi
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10. Computer network administrator
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items were required, such as ”Wor
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Hernandez, N. (2005), “Ontologies
- Page 534 and 535:
The current limitations in the qual
- Page 536 and 537:
The assurance of Business Intellige
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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
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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
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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 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: PS14 Management information systems
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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
- 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
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Băbeanu D, (2008), Information str
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A TEST OF DIFFERENT MODELS FOR THE
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2003; Braga et al., 2007). For a re
- Page 684 and 685:
Where Y is the software effort, x i
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means that multiplying inputs x and
- Page 688 and 689:
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 -
- Page 700 and 701:
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
- Page 706 and 707:
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
- 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
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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
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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
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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.
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Trabelsi, S., Labelle, R. and Lauri
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OBLIGATION OR OPPORTUNITY FOR DRAWI
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IFRS for SMEs provides that, beside
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financial statements. We assume tha
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statements. The group of subjects w
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statements before, the questionnair
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Popa M. (2006), “Elemente sinteti
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INTRODUCTION The preparation of a s
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should also affect the recognition
- Page 776 and 777:
consolidated accounting remained in
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accounting regulations, for small a
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The standard published by IASB, in
- Page 782 and 783:
Chart 4. Q7 Responses Nevertheless,
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After processing the collected data
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(turnover, average number of employ
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ACCOUNTING PRINCIPLES AND BOOK-TAX
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literally several provisions of the
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treatments. For instance, the share
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however to be enlarged upon and als
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4.5. Separate evaluation of assets
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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
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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
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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
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IMPACT OF LONG-TERM INVESTMENT DECI
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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
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maintain the quality of the operati
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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
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versus development potential. The t
- Page 846 and 847:
This bias could determine the inves
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5.2. Anchoring bias You bought two
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• I am looking at the returns but
- Page 852 and 853:
• Even if I am very satisfied wit
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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
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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
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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:
PS21 Management information systems
- 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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