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Section: FINANCIAL REPORTING I
Room: Robert Schuman
Thursday 19.06.2008, 14:00-16:30
Chairpersons: Bernard RAFFOURNIER & Vasile ROBU
FINANCIAL REPORTING QUALITY REVISITED: INTERACTIONS BETWEEN EARNINGS MANAGEMENT AND THE VALUE RELEVANCE OF ACCOUNTING INFORMATION
Jackie DI VITO, Andrei FILIP1
THE VALUE RELEVANCE OF THE FINANCIAL ACCOUNTING INFORMATION IN EASTERN AND CENTRAL EUROPE
Camelia VASILESCU2
DISCLOSURE QUALITY, DISCLOSURE REGULATIONS AND THE COST OF CAPITAL
Mihaela IONAȘCU, Stere MIHAI, Ion IONAȘCU3
ACCOUNTABILITY IN THE NAME OF GLOBAL CORPORATE GOVERNANCE. A HISTORICAL PERSPECTIVE
Voicu-Dan DRAGOMIR4
THE IMPACT OF CORPORATE CHARACTERISTICS ON INTERNET REPORTING OF ROMANIAN LISTED ENTITIES
Szilveszter FEKETE, Adriana TIRON-TUDOR, Alexandra MUȚIU5
A KNOWLEDGE-BASED COST RELATIONSHIP BETWEEN THE ENVIRONMENTAL ACCOUNTING INFORMATION AND ENVIRONMENTAL MARKETING INFORMATION SYSTEMS IN THE COMPANIES. IMPORTANCE OF COMMUNICATION. A CASE STUDY IN THE LARGE SCALE TURKISHCOMPANIES
Ümit GOKDENIZ, Mehmet TIĞLI, Serdar PİRTİNİ6
Section: INFORMATION SYSTEMS AUDIT
Room: 0233
Thursday 19.06.2008, 14:00-16:30
Chairperson: Alexandru ȚUGUI
A FEW PROCEDURES REGARDING THE AUDIT AND CONTROL OF TRANSFERRING OLD DATA INTO A NEW ACCOUNTANCY INFORMATION SYSTEM
Gheorghe POPESCU, Veronica Adriana POPESCU1
IT AUDIT AND THE CONCEPT OF TOTAL AUDIT COVERAGE Vasile Daniel CARDOS2
MANAGEMENT INFORMATION SYSTEMS AUDIT TOOLS AND TECHNIQUES
Cătălin Georgel TUDOR, Dragoș Marian MANGIUC3
SPECIFIC PROCEDURES FOR THE EVALUATION OF INFORMATION SYSTEM DURING A FINANCIAL AUDIT MISSION
Mirela GHEORGHE, Cristina Venera ȚARȚAVULEA4
THE AUDITING OF E-BUSINESS APPLICATIONS Florin MIHAI, Iuliana IONESCU, Ofelia ALECA5
COMPARATIVE ANALYSIS BETWEEN THE AUDIT TOOLS IN IT ENVIRONMENTS
Pavel NĂSTASE, Corina IONESCU6
Section: LAW I
Room: 0329
Thursday 19.06.2008, 14:00-16:30
Chairperson: Florentina Camelia STOICA
LE SIÈGE SOCIAL DE LA SOCIÉTÉ – LE SIÈGE PERMANENT. DÉLIMITATIONS NOTIONNELLES. CONSÉQUENCES JURIDIQUES
Silvia Lucia CRISTEA1
ECO-GLOBALIZING AND THE ENVIRONMENT LAW Florentina Camelia STOICA2
THE TAXES HAVING EQUIVALENT EFFECT TO CUSTOM DUTIES AND THE INTERNAL MARKET OF THE EUROPEAN UNION
Cornelia LEFTER3
THE FORMATION OF THE EUROPEAN COOPERATIVE SOCIETY Ana-Maria LUPULESCU, Brîndușa Oana VARTOLOMEI, Ana VIDAT4
ANALYSIS OF THE EUROPEAN LEGAL FRAMEWORK REGARDING LATE PAYMENT IN COMMERCIAL TRANSACTIONS
Charlotte ENE5
CERTAINS ASPECTS CONCERNANT L’UNION EUROPÉENNE DANS LA PERSPECTIVE DE L’ENTRÉE EN VIGUEUR DU TRAITÉ DE LISBONNE SIGNÉ LE 13 DÉCEMBRE 2007
Ioana Nelly MILITARU6
Section: MANAGEMENT INFORMATION SYSTEMS
Room: 0321
Thursday 19.06.2008, 14:00-16:30
Chairpersons: Philippe GERMAK & Bogdan IONESCU
GLOBAL SOFTWARE DEVELOPMENT: A CONCEPTUAL FRAMEWORK FOR ANALYSIS
Florin DUMITRIU1
A BUSINESS PERSPECTIVE ON SERVICE-ORIENTED ARCHITECTURES Dorin ZAHARIE, Maria Cristina RĂDULESCU2
BANK’S PROCESS IMPROVEMENT USING SIX SIGMA METHODOLOGY Lenuta ILEANA3
LES NOUVEAUX SYSTEMES D’INFORMATION ACCOMPAGNENT LES PME DANS LEUR DEVELOPPEMENT
Bianca Laura URDEA4
THE XBRL FINANCIAL REPORTING LANGUAGE: SAMPLES, ADVANTAGES AND OPPORTUNITIES FOR ROMANIAN BUSINESS
Simona Elena VARLAN5
CONTROLLING SOLUTIONS WITH MS-DYNAMICS Ana-Maria PREDA, Alina ARDELEANU, Cerasela MUNTEANU6
IMPROVING REPORTING WORKFLOW BY USING INTEGRATED SOFTWARE - COSTS AND BENEFITS
Cristina DRUMEA7
Section: BUSINESS ANALYSIS
Room: 0129
Thursday 19.06.2008, 14:00-16:30
Chairperson: Seyed MEHDIAN
RESOURCE CONSUMPTION OPTIMIZATION THROUGH MINIMIZATION OF CASH OUTFLOWS
Petru STEFEA, Andrei PELIN1
THE STRATEGIC ANALYSIS OF THE CLIENT’S BEHAVIOUR Dumitru MIRON, Monica PETCU, Iulia DAVID-SOBOLEVSCHI2
PERFORMANCE DES INVESTISSEMENTS EMERGENTS : LE CAS DES FLUX VERS LE PACIFIQUE HORS JAPON
Hannachi IMEN3
ACCOUNTING ASPECTS OF BANKING PAYMENTS – ROMANIA’S CASE Adela SOCOL, Sorin BRICIU4
LA PERFORMANCE FINANCIÈRE DES ENTITÉS DU SECTEUR PUBLIC ROUMAIN – DIFFICULTÉS ET ALTERNATIVES POUR LA MESURER
Aurelia ȘTEFĂNESCU, Eugeniu ȚURLEA, Monica DUDIAN, Rodica GHERGHINA, Ioana DUCA5
Section: ACCOUNTING AND FINANCE
Room: Robert Schuman
Thursday 19.06.2008, 17:00-18:30
Chairperson: Robert FAFF
COMPARING GENETIC ALGORITHM AND PARTICLE SWARM OPTIMIZATION IN PORTFOLIO OPTIMIZATION
Mohammadali DASHTIRAHMATABADI1
AN ANALYSIS OF INVESTORS’ BEHAVIORIN THE ROMANIAN CAPITAL MARKET
Ana Maria CIOBANU, Seyed MEHDIAN, Mark PERRY2
FINANCIAL ANALYSIS VS. STOCK MARKET ANALYSIS OF THE ROMANIAN HIGH RISK LISTED COMPANIES. AN EXPLORATORY STUDY ON THE ROMANIAN STOCK EXCHANGE MARKET
Elena Claudia ȘERBAN, Grigore Ioan PIROȘCĂ, Cristina Ștefania CUREA, George ȘERBAN-OPRESCU, Teodora ŞERBAN-OPRESCU
3
THE RELATIVE INFLUENCE OF THE EAST AND THE WEST ON MIDDLE EASTERN EMERGING STOCK MARKETS: AN EMPIRICAL INVESTIGATION
Richard AJAYI, Seyed MEHDIAN, Mark PERRY4
IS THERE A SOVEREIGN CEILING EFFECT ON CORPORATE BOND SPREADS? CASE STUDY ON EAST EUROPEAN EMERGING MARKETS
Petre BREZEANU, Cristina Maria TRIANDAFIL5
CORPORATE DEFAULT RISK ACROSS INDUSTRIES: A STRUCTURAL APPROACH ON COMPANIES LISTED ON ROMANIAN STOCK EXCHANGE
Cristina Maria TRIANDAFIL, Petre BREZEANU6
Section: ACCOUNTING HISTORY
Room: 0233
Thursday 19.06.2008, 17:00-18:30
Chairperson: Marc NIKITIN
THE IMPACT OF THE APPLIED FINANCIAL ECONOMICS ON THE STRUCTURE OF THE INCOME STATEMENT
Silvia TRIFONOVA1
THE REPORT BETWEEN THE GLOBAL ECONOMY TRENDS AND THE EVOLUTION OF ACCOUNTING CONCEPTS
Paul DIACONU, Nicoleta COMAN, Cătălina GORGAN, Vasile GORGAN2
IS THERE ACCOUNTING HEREDITY IN EASTERN EUROPEAN COUNTRIES?
Daniela Artemisa CALU, Mihai RISTEA, Lavinia OLIMID3
EVOLUTION OF ACCOUNTING AND FINANCIAL SECTOR REGULATION WITHIN THE EUROPEAN UNION POLICY
Maria-Cristina UNGUREANU, Voicu-Dan DRAGOMIR4
Section: IFRS
Room: 0124
Thursday 19.06.2008, 17:00-18:30
Chairperson: Adriana TIRON-TUDOR
EXPORTATION OPERATIONS AND INTRACOMMUNITARIAN DELIVERIES’ MANAGERIAL ACCOUNTANCY. IFRS 8 - OPERATING SEGMENTS’ APPLICATION
Ionela Cristina PRAVAT1
RECENT EVOLUTIONS REGARDING IFRS FOR SMES Nicoleta FARCANE, Adina POPA2
TTHE STAKES IN APPLYING THE INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) WITHIN THE SMALL AND MEDIUM ENTERPRISES
Liliana FELEAGĂ, Niculae FELEAGĂ, Cristina VASILE3
IFRS- QUALITY GLOBAL ACCOUNTING NORMS Flavia STOIAN, Ana MORARIU, Doina CRIȘAN-HABEAN4
Section: LAW II
Room: 0329
Thursday 19.06.2008, 17:00-18:30
Chairperson: Raluca DIMITRIU
PERFORMANCE AUDIT FOR THE SOCIAL PROTECTION AND RECONVERTION FUNDS OF UNEMPLOYED PERSONS
Mariana DAVID1
FINANCIAL CRISIS OF CREDIT INSTITUTIONS IN THE EU LAW AND IN THE ROMANIAN LAW
Laurențiu SORESCU2
THE JURISTIC SYSTEM AS BASE FOR ACCEPTING THE PREVALENCE OF THE ECONOMIC UPON THE JURISTIC PRINCIPLE
Petru HORGA, Lavinia Denisia CUC3
LE CONCEPT DE LA SANTÉ ET SÉCURITÉ DU TRAVAILLEUR DANS LA LÉGISLATION DE L’UNION EUROPÉENE ET DANS LA LÉGISLATION INTERNE ROUMAINE FACE AU DÉFIS DU XXIE SIÈCLE
Marius EZER, Emilia EZER4
NEW VARIETIES OF EMPLOYMENT CONTRACT IN ROMANIAN AND EUROPEAN LAW, IN THE WAY TO THE FLEXIBILITY OF LABOUR RELATIONS
Raluca DIMITRIU5
Section: AUDIT I
Room: 0129
Thursday 19.06.2008, 17:00-18:30
Chairperson: Alan LORD
HARMONY AND DIVERSITY ACROSS EU: AUDIT QUALITY CONTROL AND CORPORATE GOVERNANCE IN FRANCE, GREAT BRITAIN AND ROMANIA
Laurențiu DOBROȚEANU, Camelia Liliana DOBROȚEANU, Daniela CIOLPAN1
METHODS AND TECHNIQUES FOR AUDITING THE COMPLIANCE OF THE ACCOUNTANCY INFORMATION SYSTEMS WITH THE MINIMAL LEGAL PREREQUISITES
Gheorghe POPESCU, Cristina Raluca POPESCU2
METHODOLOGICAL FRAME FOR FINANCIAL AND IT AUDIT Victoria STANCIU, Eden ALI3
A CONCEPTUAL FRAMEWORK OF FACTORS AFFECTING AUDITORS’ PERCEPTIONS ON TASKS TOWARDS INTERNET REPORTING
Tariq ISMAIL4
AUDIT OPINION AND AUDIT RISK Viorel Horatiu ROTARU5
Section: DATA MANAGEMENT
Room: 0319
Thursday 19.06.2008, 17:00-18:30
Chairperson: Dorin LIXĂNDROIU
WEB PAGES DESIGN METHODS Georgiana Daniela OBANCEA, Petrișor STROE1
IS EBXML THE NEW GENERATION OF INTERNET BUSINESS? Dragoș Marian MANGIUC2
SOLUTIONS FOR DATA QUALITY IN DATA WAREHOUSES APPLICATIONS Mirela OANCEA, Valentin Florentin DUMITRU, Vasile GORGAN3
PARTICULARITIES IN DESIGNING MEDICAL INFORMATION SYSTEMS. AGINGNICE PROJECT
Veronica IVANCENCO, Dana Maria BOLDEANU, Marilena IANCULESCU, Monica PÂRVAN4
APPLYING DATA WAREHOUSE DESIGNING TECHNIQUES FOR SUPPORTING HIGHER EDUCATION MANAGEMENT
Dinu AIRINEI, Daniel HOMOCIANU5
INTEGRATED MANAGEMENT OF DATA, KNOWLEDGE AND PROCESSES USING WEB APPLICATIONS
Georgiana Daniela OBANCEA6
Section: ENVIRONMENTAL ACCOUNTING
Room: 0321
Thursday 19.06.2008, 17:00-18:30
Chairperson: Odysseas PAVLATOS
THE EXTERNALITIES IN SOCIAL ENVIRONMENTAL ACCOUNTING Cornelia DASCALU, Chiraţa CARAIANI, Camelia Iuliana LUNGU, Florian COLCEAG, Raluca Gina GUŞE1
CONSIDERATIONS REGARDING THE PURSUANCE AND REPORTING OF THE ENVIRONMENTAL COSTS
Sorin BRICIU, Florentina SAS2
ENVIRONMENTAL MANAGEMENT ACCOUNTING IN THAILAND Duangmanee KOMARATAT, Wachira BOONYANET3
SUSTAINABLE DEVELOPMENT AND ENVIRONMENTAL ACCOUNTING: CONCEPTS, TRENDS AND QUALITY OF ACCOUNTING INFORMATION
Mihaela DUMITRANA, Iulia JIANU, Ramona LAPTEȘ, Adriana Florina POPA4
GREEN ACCOUNTIG INFORMATION SYSTEM Alin Ionel IENCIU, Sorin ACHIM5
Section: MANAGEMENT ACCOUNTING
Room: 0129
Friday 20.06.2008, 11:30-13:00
Chairpersons: Alain BURLAUD & Eugeniu ȚURLEA
EMPIRICAL STUDY CONCERNING THE INNOVATION DECISION AND THE INVOLVEMENT OF HUMAN RESOURCES IN THE INNOVATION FIXED COSTS
Ana MORARIU, Flavia STOIAN1
THE BENEFITS OF PROCESS MANAGEMENT FOR CZECH ENTERPRISES Zuzana TUCKOVA, David TUCEK2
HOW TO PREPARE A CONTROLLING MODEL FOR A DISTRIBUTION COMPANY?
Mădălina DUMITRU, Mariana GLĂVAN, Gabriel JINGA, Gabriel RADU3
HOSPITALITY COST SYSTEM DESIGN: THE IMPACT OF STRATEGY AND USE OF DATA
Odysseas PAVLATOS4
NEW PERSPECTIVES REGARDING COST CALCULATION Ildiko Reka VOLKAN5
Section: AUDIT II
Room: 0233
Friday 20.06.2008, 11:30-13:00
Chairperson: Umit GOKDENIZ
POST-ENRON DEVELOPMENTS OF THE IFAC STRATEGY AND ITS IMPLICATIONS ON NATIONAL AUDIT REGULATION
Laurențiu DOBROȚEANU, Camelia Liliana DOBROȚEANU, Daniela CIOLPAN1
AUDITING OPERATIONAL RISK AND SECURITY IN BANKING INSTITUTIONS
Victoria STANCIU, Eden ALI2
ACCOUNTING FRAUDS. CAN THESE BE UNDERSTOOD? Ion IMBRESCU, Carmen-Mihaela IMBRESCU3
L’AUDIT INTERNE - ELEMENT FONDAMENTAL DANS LE PROCESSUS DE MANAGEMENT DES RISQUES BANCAIRES
Eugeniu ȚURLEA, Aurelia ȘTEFĂNESCU4
DUE DILIGENCE – WHY, WHEN, WHAT Luminița RISTEA5
Section: INTELLECTUAL CAPITAL
Room: 0321
Friday 20.06.2008, 11:30-13:00
Chairpersons: David ALEXANDER & Vasile RĂILEANU
INTELLECTUAL CAPITAL, A CHALLENGE TO GET THE “TRUE AND FAIR VIEW”
Maria Cristina STANCIU1
NOUVELLES OPPORTUNITES POUR LA RECONNAISSANCE ET L'EVALUATION DES ACTIFS INCORPORELS
Vasile RĂILEANU, Adriana-Sofia RĂILEANU2
HUMAN CAPITAL AND MANAGEMENT ANALYSIS AND VALUATION. Ion ANGHEL, Dragoș Mihai IPATE3
CONTINGENCY FACTORS INFLUENCING THE AVAILABILITY OF INTERNAL INTELLECTUAL CAPITAL INFORMATION
Ching Choo HUANG, Michael TAYLES, Robert LUTHER4
Section: ACCOUNTING PROFESSION
Room: 0124
Friday 20.06.2008, 11:30-13:00
Chairperson: Jiri STROUHAL
ACCOUNTING CULTURE AND ACCOUNTING PROFESSION Mihaela DUMITRANA, Adriana Florina POPA, Ramona LAPTEȘ, Gabriel RADU1
THE PUBLIC SECTOR ACCOUNTANT OF THE FUTURE - COMPETENCIES, SKILLS
Luminița IONESCU2
CPE OF CERTIFIED ACCOUNTANTS IN THE CZECH REPUBLIC Jiri STROUHAL3
PERCEPTIONS OF ROMANIAN & TURKISH BUSINESS STUDENTS ON ACCOUNTING AND MARKETING ETHICS
Miruna-Lucia NĂCHESCU, Burak ARZOVA, Mert UYDACI4
Section: FINANCIAL ANALYSIS
Room: 0329
Friday 20.06.2008, 11:30-13:00
Chairperson: Petru ȘTEFEA
THE FINANCIAL BALANCE FROM THE POINT OF VIEW OF THE RISK-RETURN RELATIONSHIP
Monica PETCU, Dumitru MIRON, Iulia DAVID-SOBOLEVSCHI1
ANALYSIS OF VIABILITY OF INNOVATIVE SMALL AND MEDIUM SIZE ENTERPRISES
Vasile ROBU, Gheorghe BALA, Raluca Florentina CREȚU, Cristina Ștefania CUREA, Teodora ŞERBAN-OPRESCU
2
A MODEL FORECASTING THE EVOLUTION OF THE DEGREE OF A COMPANY'S GENERAL INDEBTEDNESS
Irena MUNTEANU, Norina POPOVICI, Elena DRUICĂ3
WHAT METHODS TO USE IN COMPARATIVE FINANCIAL ANALYSIS OF CZECH AND EUROPEAN COMPANIES
Bohuslava KNAPOVÁ4
L’ANALYSE FINANCIÈRE ET LES PARADOXES DU MARCHÉ DE CAPITAL Eduard Mădălin DINU5
PRESENT AND PERSPECTIVE REGARDING CALCULATION AND REPORTING METHOD OF THE SOLVENCY MARGIN IN ASSURANCE INDUSTRY
Daniela Nicoleta SĂHLIAN, Corina Graziella DUMITRU, Mihaela BOTEA, Oana Georgiana STANILĂ6
Section: INFORMATION SYSTEMS SECURITY
Room: Robert Schuman
Friday 20.06.2008, 11:30-13:00
Chairperson: Pavel NĂSTASE
USING OF LOGS FOR IT SECURITY ASSESSEMENT Floarea NĂSTASE, Pavel NĂSTASE1
IT RISKS ASSESSMENT IN MANAGEMENT INFORMATION SYSTEMS AUDIT
Mirela GHEORGHE, Ilie TAMAȘ, Delia BĂBEANU2
PROCEDURES AND SCENARIOS FOR INFORMATION SECURITY ASSURANCE IN INFORMATION TECHNOLOGIES AND COMMUNICATIONS ENVIRONMENT
Ilie TAMAȘ, Delia BĂBEANU3
ASPECTS OF MANAGEMENT SOFTWARE RISKS FOR A COMPANY Laurențiu FRĂȚILĂ, Robert ȘOVA, Daniela HINCU, Adrian TANȚĂU4
THE QUALITY OF INFORMATION FOR CONNECTED GOVERNANCE Mircea GEORGESCU, Iuliana GEORGESCU5
Section: FINANCIAL ACCOUNTING
Room: 0319
Friday 20.06.2008, 14:00-15:30
Chairperson: Allan HOGSON
DEFINING THE ACCOUNTING TREATMENT OF THE CONCESSION ACCORD CONTRACTS
Ștefan Aurel RĂILEANU1
AGGRESSIVENESS AND CONSERVATISM IN ACCOUNTING POLICIES SELECTION
Mihai RISTEA, Corina Graziella DUMITRU, Alina Mihaela CURPĂN2
AGREEMENT AND DISAGREEMENT REGARDING IASB’S PROPOSED CHANGES TO ACCOUNTING FOR JOINT VENTURES
Adriana TIRON-TUDOR, Victor-Octavian MÜLLER3
FINANCIAL INSTRUMENTS UNDER THE IFRS – A PRIORI ANALYSIS FROM THE CZECH AND ROMANIAN REGULATIONS’ PERSPECTIVE
Jiri STROUHAL, Dumitru MATIȘ, Carmen Georgiana BONACI4
DERIVATIVES AND RISKS Vasile RĂILEANU, Cristina Lidia MANEA, Cristian RAPCENCU5
Section: ACCOUNTING INFORMATION
Room: 0321
Friday 20.06.2008, 14:00-15:30
Chairperson: Andrei FILIP
MEANS FOR MEASURING THE QUALITY OF THE ACCOUNTING INFORMATION
Adela DEACONU, Crina FILIP, Anuța BUIGA1
THE MANAGERS’ AWARENESS OF THE ACCOUNTING INFORMATION USEFULNESS
Alina ALMĂȘAN, Corina GROSU2
ACCOUNTING INFORMATION FROM TRADITIONAL TOWARDS SOCIOECONOMIC AND ENVIRONMENTAL REQUIREMENTS
Camelia Iuliana LUNGU, Chiraţa CARAIANI, Cornelia DASCALU3
THE ACCOUNTING INFORMATION QUALITY AND IMPLICATIONS IN DECISION-MAKING
Iuliana GEORGESCU, Alexandru ȚUGUI4
Section: FINANCIAL REPORTING II
Room: 0129
Friday 20.06.2008, 14:00-15:30
Chairperson: Nicoleta FARCANE
GOUVERNANCE DE L'ENTREPRISE EN ROUMANIE. ETAT DE L'ART ET EVALUATION DES PRATIQUES, DANS LE CONTEXTE DE L’ECONOMIE DES SAVOIRS
Raluca SANDU, Vasile ROBU1
L’ÉVALUATION Á LA JUSTE VALEUR. UN ENJEU POUR LA COMPTABILITÉ ROUMAINE
Marian SĂCĂRIN2
LE ROLE DE L’INFORMATION COMPTABLE DANS L’EVALUATION DU COUT DE LA QUALITE/NON QUALITE
Iulia JIANU, Gabriel JINGA, Mădălina DUMITRU, Mariana GLĂVAN3
LA PUBLICATION D' INFORMATIONS FINANCIÈRES VOLONTAIRES: L 'ANALYSE DES FACTEURS DE CONTINGENCE ET LES CONCEQUENCES POUR LES ENTREPRISES ROUMAINES
Ștefan BUNEA, Maria Mădălina GÎRBINĂ, Cătălin-Nicolae ALBU, Nadia ALBU4
LA PRATIQUE DES FUSIONS DES ENTITÉS ÉCONOMIQUES EN ROUMANIE
Paula Ramona RACHISAN, Partenie DUMBRAVĂ, Adrian GROȘANU5
QUELQUES IMPLICATIONS EN TERMES DE PRUDENCE COMPTABLE DE LA TRANSITION AUX IAS/IFRS EN EUROPE
Costel ISTRATE6
Section: BUSINESS INTELLIGENCE SYSTEMS
Room: 0329
Friday 20.06.2008, 14:00-15:30
Chairperson: Mihaela MUNTEAN
NEUROMANAGEMENT OF THE INFOMATIONAL SYSTEMS Marius Daniel MAREȘ, Valerica MAREȘ1
REGULAR EXPRESSIONS – A NEW METHOD FOR ACCOUNTING KNOWLEDGE REPRESENTATION IN INTELLIGENT SYSTEMS
Bogdan PĂTRUȚ, Cristina CIURARU-ANDRICA2
INTELLIGENT SYSTEMS MODELS FOR MANAGERIAL ACCOUNTING Ionela BACAIN3
STRATEGIC INTELLIGENCE WITH BI COMPETENCY CENTER Rodica Maria BOGZA, Dorin ZAHARIE4
Section: KNOWLEDGE MANAGEMENT
Room: 0124
Friday 20.06.2008, 14:00-15:30
Chairperson: Philippe GERMAK
COMMUNICATION AND KNOWLEDGE USING IT Valerica MAREȘ, Marius Daniel MAREȘ1
LIEN ENTRE L’USAGE DES TIC ET LA PERFORMANCE DE L’ENTREPRISE: CONCEPTS FONDAMENTAUX ET MODELES DE RECHERCHE
Vasile FLORESCU2
MÉMOIRE ORGANISATIONNELLE : CONCEPTS DE BASE, FORMES DE MATÉRIALISATION ET OUTILS DE DÉVELOPPEMENT
Marinela VRÎNCIANU3
THE DEVELOPMENT OF A KNOWLEDGE MANAGEMENT SYSTEM - WITH APPLICATION IN THE FINANCIAL-ACCOUNTING DOMAIN
Olivia CARSTOCEA4
KNOWLEDGE MANAGEMENT SUCCESS FACTORS Mădălina Cristina POPA5
KNOWLEDGE MANAGEMENT IN THE INFORMATION AGE Sorin TOMA, Paul MARINESCU, Rodica IANOLE6
Section: ACCOUNTING HARMONIZATION
Room: Robert Schuman
Friday 20.06.2008, 14:00-15:30
Chairpersons: Donna STREET & Liliana FELEAGĂ
RESEARCH ON IMPLEMENTING IN ROMANIA THE ACCOUNTING REGULATIONS TO CONFORM TO THE EUROPEAN DIRECTIVES
Maria MANOLESCU, Aureliana Geta ROMAN, Cleopatra ȘENDROIU, Georgeta PETRE, Alexandra LAZĂR1
RULES (OR LAWS) VS. STANDARDS. RESEARCH REGARDING THE ACCOUNTING REGULATION TRENDS IN EASTERN AND CENTRAL EUROPEAN COUNTRIES
Victoria BOGDAN, Ştefana Maria CRISTEA2
A “TAKE, IANKE AND CADIR” TALE OR CULTURE AND ACCOUNTING HARMONIZATION. EMPIRICAL STUDY ON EUROPEAN UNION CASE
Bogdan DIMA, Ştefana Maria CRISTEA3
MEASUREMENT OF FORMAL HARMONIZATION: EMPIRICAL EVIDENCE OF THE ROMANIAN EXPERIENCE
Răzvan MUSTAȚĂ4
Section: ACCOUNTING EDUCATION
Room: 0233
Friday 20.06.2008, 14:00-15:30
Chairperson: Dumitru MATIȘ
UNITÉ EN DIVERSITÉ DANS UN ENVIRONEMENT PÉDAGOGIQUE PAR LA MODÉLISATION DES SIMULATIONS DE GESTION INFORMATISÉES
Bogdan IONESCU, Iuliana IONESCU, Andrei STANCIU, Ofelia ALECA1
IMPLEMENTING BALANCED SCORECARD IN UNIVERSITIES Cristina NISTOR2
BLACKBOARD LEARNING SYSTEM AT AL. I. CUZA UNIVERSITY OF IASI - A CASE STUDY
Constantin Florin SÎRBU3
DIRECTIONS OF THE ACCOUNTING EDUCATIONAL CURRICULA IN THE ROMANIAN UNIVERSITIES AND THE CONFORMITY WITH THE INTERNATIONAL EDUCATIONAL STANDARDS PROVIDED BY IFAC
Paul DIACONU4