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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
- Page 334 and 335:
Marshall, J. & Bansal, V. (2004) Fi
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selection had the strongest impact
- Page 338 and 339:
n+ 1 m ∑ri X i + ∑R j z j = ∑
- Page 340 and 341:
2. FUZZY MIXED SECURITIES PORTFOLIO
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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
- Page 354 and 355:
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
- Page 368 and 369:
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
- Page 404 and 405:
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
- Page 416 and 417:
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
- Page 438 and 439:
Romtelecom has undergone a major tr
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LRIC models provide cost orientatio
- Page 442 and 443:
are primarily used for performance
- Page 444 and 445:
Dnes, A. (1995), “Post-privatizat
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considered under a different statem
- Page 448 and 449:
• The need to simulate efficient
- Page 450 and 451:
We considered this as well, by usin
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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
- Page 460 and 461:
The concept of sustainable developm
- Page 462 and 463:
Managers need to know all about the
- Page 464 and 465:
Table 3 Cumulative number of batche
- Page 466 and 467:
From another point of view, indicat
- Page 468 and 469:
Code has been modified through Law
- Page 470 and 471:
Another reason for termination of a
- Page 472 and 473:
and legal authorisations expired. H
- Page 474 and 475:
interdiction of dismissal can be ex
- Page 476 and 477:
Though dismissal due to professiona
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The rules regarding the collective
- Page 480 and 481:
If, on the contrary, the flexibilit
- Page 482 and 483:
PS11 Management information systems
- Page 484 and 485:
governments. The primary values of
- Page 486 and 487:
� with legacy applications- who n
- Page 488 and 489:
strategies behind the deployment of
- Page 490 and 491:
• iKP (Internet Keyed Payments Pr
- Page 492 and 493:
• Many alternative protocol paths
- Page 494 and 495:
specific problems are associated wi
- Page 496 and 497:
Boping, Z. & Shiyu, S., (2009), ”
- Page 498 and 499:
ehavior - meaning how to act over t
- Page 500 and 501:
Structuring the educational content
- Page 502 and 503:
pedagogical object is annotated usi
- Page 504 and 505:
associative). This aspect is repres
- Page 506 and 507:
Integration of ontologies Figure 5.
- Page 508 and 509:
Language) and an extension of RDF a
- Page 510 and 511:
Reviewing some relevant papers (Isf
- Page 512 and 513:
Figure 10. Ontology for detailing t
- Page 514 and 515:
Pernin, J.P. (2004) LOM, SCORM et I
- Page 516 and 517:
these documents are still difficult
- Page 518 and 519:
Figure 2. Framework for semantic an
- Page 520 and 521:
Figure 4. Semantic annotation using
- Page 522 and 523:
• It should verify the credential
- Page 524 and 525:
Each skill from the job offer ( ) i
- Page 526 and 527:
3.2. IT competency ontologies withi
- Page 528 and 529:
10. Computer network administrator
- Page 530 and 531:
items were required, such as ”Wor
- Page 532 and 533:
Hernandez, N. (2005), “Ontologies
- Page 534 and 535:
The current limitations in the qual
- Page 536 and 537:
The assurance of Business Intellige
- Page 538 and 539:
In the case study mentioned at tier
- Page 540 and 541:
improve performance. The ability to
- Page 542 and 543:
One key benefit to our system is th
- Page 544 and 545:
Grossmann Wilfried (2010), “A Con
- Page 546 and 547:
CORPORATE VALUES, THE COMPANIES’
- Page 548 and 549:
1.2. The Lack of Trust or the Crisi
- Page 550 and 551:
an impact on the individual behavio
- Page 552 and 553:
By making their corporate values pu
- Page 554 and 555:
The second situation appears when t
- Page 556 and 557:
geographical area. Regarding the fi
- Page 558 and 559:
sector ranked by market capitalizat
- Page 560 and 561:
ehaviour. Only few managers will ad
- Page 562 and 563:
Table 5. The value system of the Fr
- Page 564 and 565:
Anon, (2002b). “Most executives s
- Page 566 and 567:
HOW CAN CORPORATE GOVERNANCE MITIGA
- Page 568 and 569:
Studies on frauds have emphasized t
- Page 570 and 571:
environmental or situational factor
- Page 572 and 573:
and later in the documentation phas
- Page 574 and 575:
Knowing the factors that contribute
- Page 576 and 577:
• Have audit committee members pa
- Page 578 and 579:
� strengthen regulations as for e
- Page 580 and 581:
REFERENCES AICPA (2005) Management
- Page 582 and 583:
created by the new technology, by t
- Page 584 and 585:
Figure 2. Connection between compan
- Page 586 and 587:
The companies that meet the positiv
- Page 588 and 589:
employed, their families would lack
- Page 590 and 591:
Phishing. There are numerous traps
- Page 592 and 593:
competence and doesn’t understand
- Page 594 and 595:
CORPORATE GOVERNANCE PRINCIPLES: AN
- Page 596 and 597:
• Executive directors should be a
- Page 598 and 599:
The corporate governance system in
- Page 600 and 601:
set out by the OECD in a general ma
- Page 602 and 603:
• 32% of the companies (21 out of
- Page 604 and 605:
Period Emerging economies and corpo
- Page 606 and 607:
• Customers: Most stakeholder mod
- Page 608 and 609:
and The Remuneration Committee cons
- Page 610 and 611:
CONCLUSIONS Starting from transpare
- Page 612 and 613:
Richard, B. and Miellet, D. (2002),
- Page 614 and 615:
IMPACT OF FUNDED STATUS OF PENSIONS
- Page 616 and 617:
wage level, national average earnin
- Page 618 and 619:
foreign currency in reserve currenc
- Page 620 and 621:
THE IMPACT OF UNREALISED FOREIGN EX
- Page 622 and 623:
y the foreign exchange differences
- Page 624 and 625:
However, the entity has not conduct
- Page 626 and 627:
What means "fictitious or non-distr
- Page 628 and 629:
difficult economic situation at gen
- Page 630 and 631:
VALUE RELEVANCE OF CONSOLIDATED VER
- Page 632 and 633:
market value relevance studies (Hel
- Page 634 and 635:
capital market as a whole, since th
- Page 636 and 637:
Share prices for the sampled observ
- Page 638 and 639:
Hypothesis 2: The value relevance o
- Page 640 and 641:
In order to test if an eventual rel
- Page 642 and 643:
Table 5. Correlation matrix of vari
- Page 644 and 645:
Table 7. Empirical results for regr
- Page 646 and 647:
Figure 2. Evolution of value releva
- Page 648 and 649:
(Francis, 1986: 394). We consider t
- Page 650 and 651:
Niskanen, J., Kinnunen, J. and Kasa
- Page 652 and 653:
must be able to accurately demonstr
- Page 654 and 655:
Market surveys show that the main p
- Page 656 and 657:
party, with only one condition: tha
- Page 658 and 659:
accounting activity. Also, professi
- Page 660 and 661:
PS14 Management information systems
- Page 662 and 663:
Due to these changes in the economy
- Page 664 and 665:
to the computer system, the acquisi
- Page 666 and 667:
The importance of IT Risk and Compl
- Page 668 and 669:
Factor - objective The Customer (In
- Page 670 and 671:
The security requirements for cloud
- Page 672 and 673:
Figure 5. General framework for inf
- Page 674 and 675:
ISMS Process (Source: Applying ISO
- Page 676 and 677:
greater confidence in the organizat
- Page 678 and 679:
Băbeanu D, (2008), Information str
- Page 680 and 681:
A TEST OF DIFFERENT MODELS FOR THE
- Page 682 and 683:
2003; Braga et al., 2007). For a re
- Page 684 and 685:
Where Y is the software effort, x i
- Page 686 and 687:
means that multiplying inputs x and
- Page 688 and 689:
The Desharnais dataset contains ele
- Page 690 and 691:
very far away from the predicted va
- Page 692 and 693:
Braga, P.L, Oliveira, A.L.I, Ribeir
- Page 694 and 695:
Sayyad Shirabad, J. and Menzies, T.
- Page 696 and 697:
First, during the development cycle
- Page 698 and 699:
If it’s calculated: Δk = CSIk -
- Page 700 and 701:
For emerging organizations, among t
- Page 702 and 703:
which connects is audited and the r
- Page 704 and 705:
THE EFFICIENCY OF SMALL AND MEDIUM
- Page 706 and 707:
1. LITERATURE REVIEW 1.1. Tendencie
- Page 708 and 709:
included in the category of develop
- Page 710 and 711:
It was interesting to discover whic
- Page 712 and 713:
2.2 Why are web-based applications
- Page 714 and 715:
Figure 1. Web based accounting arch
- Page 716 and 717:
From this module data are translate
- Page 718 and 719:
Table 2. The relation between the l
- Page 720 and 721:
Groza C., Briciu S., Cordos A.M, (2
- Page 722 and 723:
present the information, but is dif
- Page 724 and 725:
The second step was to establish th
- Page 726 and 727:
Academic Journals Total 5 Computer
- Page 728 and 729:
Table 4. Articles that mention XBRL
- Page 730 and 731:
and Kogan, 2010; Debreceny et al.,
- Page 732 and 733:
Hou, X., Hu. G, Ma, L., Liu, T., Pa
- Page 734 and 735:
15, 2009 on, the largest companies
- Page 736 and 737:
common base taxonomies like an IFRS
- Page 738 and 739:
Increasing comparability Improving
- Page 740 and 741:
3. INDEPENDENT VARIABLES DISCUSSION
- Page 742 and 743:
(1982) found no link between profit
- Page 744 and 745:
Table 1. Overview of Sample firms N
- Page 746 and 747:
information covers 40 items, non-fi
- Page 748 and 749:
No. Firms Overall Disclosures XBRL
- Page 750 and 751:
Table 4. Sample Characteristics Var
- Page 752 and 753:
Table 7. Model summaries for overal
- Page 754 and 755:
(Healy and Palepu 2001). Finally, t
- Page 756 and 757:
Gray, S., Meek, G. and Roberts, C.
- Page 758 and 759:
Trabelsi, S., Labelle, R. and Lauri
- Page 760 and 761:
OBLIGATION OR OPPORTUNITY FOR DRAWI
- Page 762 and 763:
IFRS for SMEs provides that, beside
- Page 764 and 765:
financial statements. We assume tha
- Page 766 and 767:
statements. The group of subjects w
- Page 768 and 769:
statements before, the questionnair
- Page 770 and 771:
Popa M. (2006), “Elemente sinteti
- Page 772 and 773:
INTRODUCTION The preparation of a s
- Page 774 and 775:
should also affect the recognition
- Page 776 and 777:
consolidated accounting remained in
- Page 778 and 779:
accounting regulations, for small a
- Page 780 and 781:
The standard published by IASB, in
- Page 782 and 783:
Chart 4. Q7 Responses Nevertheless,
- Page 784 and 785:
After processing the collected data
- Page 786 and 787:
(turnover, average number of employ
- Page 788 and 789:
ACCOUNTING PRINCIPLES AND BOOK-TAX
- Page 790 and 791:
literally several provisions of the
- Page 792 and 793:
treatments. For instance, the share
- Page 794 and 795:
however to be enlarged upon and als
- Page 796 and 797:
4.5. Separate evaluation of assets
- Page 798 and 799:
Moreover, the legal documents suppo
- Page 800 and 801:
(Slemrod and Blumenthal, 1996). In
- Page 802 and 803:
D’Ascenzo, Michael; England, Andr
- Page 804 and 805:
Walker, D. I. (2007), „Financial
- Page 806 and 807:
FUNDAMENTAL DETERMINANTS OF CAPITAL
- Page 808 and 809:
companies, we found a statistical s
- Page 810 and 811:
The “free cash flow” term is th
- Page 812 and 813:
investments are "lumpy" and positiv
- Page 814 and 815:
estructuring process of the compani
- Page 816 and 817:
For the analysis model between the
- Page 818 and 819:
Table 4. Relationship between FL, T
- Page 820 and 821:
CONCLUSIONS There is no universal t
- Page 822 and 823:
IMPACT OF LONG-TERM INVESTMENT DECI
- Page 824 and 825:
1. PRESENTATION OF THE SCIENTIFIC P
- Page 826 and 827:
The equation shows that maintaining
- Page 828 and 829:
or expense. expense. ( * 100) N < (
- Page 830 and 831:
As we mentioned in the previous sub
- Page 832 and 833:
maintain the quality of the operati
- Page 834 and 835:
INCLUDING BEHAVIOURAL ELEMENTS IN A
- Page 836 and 837:
� the strong form - all informati
- Page 838 and 839:
Cognitive biases (Moderate) 3. COGN
- Page 840 and 841:
method with the next results: ancho
- Page 842 and 843:
3.7. Cognitive dissonance bias When
- Page 844 and 845:
versus development potential. The t
- Page 846 and 847:
This bias could determine the inves
- Page 848 and 849:
5.2. Anchoring bias You bought two
- Page 850 and 851:
• I am looking at the returns but
- Page 852 and 853:
• Even if I am very satisfied wit
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60 50 40 30 20 10 60 50 40 30 20 10
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DISCUSSION AND CONCLUSIONS The main
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Hirshleifer, D., Hou, K S., Teoh, H
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Sinha, G. (2005) „Training the br
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ACCOUNTING STUDENTS’ ACADEMIC PER
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1. ACCOUNTING STUDENTS’ ACADEMIC
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principles class. A more particular
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As previously mentioned, the questi
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After developing the two methodolog
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Table 1. Students’ Academic Perfo
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Table 1. Students’ Academic Perfo
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etween the two calculated means to
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Cluster analysis being performed wi
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Mcduffie, S. and Smith, L.M (2006),
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Nobes and Parker (2008) argue that
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• The creation of a hierarchy of
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demanders of that education” (Ame
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The results of chi-square test appl
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ecommended by IES 2 (Content Progra
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REFERENCES The Academy of Economic
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naturally succeed on the organizati
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negotiation table, where they are t
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It is relatively easy to observe th
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Carr, C., (1990) Front-line Custome
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Figure 1. Social networking became
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1. LITERATURE REVIEW Formerly desig
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The base concept for Twitter is to
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2. STUDY METHODOLOGY Lee and McLoug
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Figure 7. Structure of the survey p
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Figure 10. Frequency of access (ema
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have to be better trained to protec
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ANNEX 1 Questionnaire on the impact
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The first works in Romanian, in the
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However, after 10 years, the Transy
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century when the economic life star
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first accounting manual written in
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category, and those of owners equit
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Cluj, also called College, was orga
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� the political influence and the
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Jinga, 1943:1). During its 14 years
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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 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
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CONCLUSIONS The level of environmen
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Gamble, G.O., Hsu, K., Kite, D. and
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APPENDIX 1 Description of the varia
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Compa 1 1 2 77 301563792 1860 1 2 2
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greater attachment to the area amon
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process of the compartment the info
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Figure 2. Table of the allocation o
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eallocation of the resources needed
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• point d), Non distributable val
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where: • IVCRSPam(t;s) = Intangib
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The same reflection concerns the en
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the function to compensate possible
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Giovanelli, F. and Di Bella, I. and
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THE IMPACT OF THE SUSTAINABLE DEVEL
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too small, the revenues and, as a c
- Page 1066 and 1067:
the customers might refuse to pay o
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Among other financing sources, we c
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time, a rising fuel price will also
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Subsidies are granted in order to p
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energy comes to complete the conven
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EMPIRICAL STUDY REGARDING KEY INDIC
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Forum and Joint Research Centre of
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institutions show that investors te
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Minimum of 39.1 to a Maximum of 95.
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EPI 100 90 80 70 60 50 40 30 Figure
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The determination rapport (R-square
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Environmental challenges come in ma
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PS21 Management information systems
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1. INFORMATION The information assu
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2.1. The benefits of information
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2.3. How line managers use informat
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Figure 2. CATWOE illustration of in
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We can assume that the problems enu
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time deliveries between each link o
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• Reliability and safety. Paralle
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From the customer perspective an ER
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There are two methodologies for imp
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Hotăran, I. & Horga, G. (2010) “
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database vendors, is mainly about d
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• The first is the business aspec
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of it, to dig out meaningful relati
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Traditional analytical tools claim
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2.1 Analytics get more embedded int
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The most spread analytical tools fo
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DISCUSSION AND CONCLUSIONS Data con
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PS22 Management accounting Chairper
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in traditional management accountin
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in order to fulfil the needs of cen
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Very similar research had been perf
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Brierley, J.A., Cowton, C.J., Drury
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THE ROLE OF COSTS AND CONTROL IN EN
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Performance optimization is transla
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6. The value adding chain must assu
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This is why the size of the target
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To establish: 1. target cost and es
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When the business opportunities are
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an increase in profit equal to the
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THE CHANGE IN MANAGEMENT ACCOUNTING
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1. THE ANALYSIS OF CHANGE IN THE MA
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manner in which the speech is desig
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published in Romanian journals. The
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published on a particular segment,
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2003; GCF, 2003; AMIS), target cost
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Risk management 3 2 2.86 2 25 Inter
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From the research methodology point
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Glăvan, M., Brăescu (Dumitru), M.
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