Posted on 15 February 2013. Tags: board structure, code of best practice, corporate governance standards, corporate scandals, financial crisis, internal audit, market manipulation
This paper mainly analyzes principles and standards of some international and North European corporate governance frameworks which are issued during or after the global crisis. First, it looks at the United Nation Good corporate governance practices and analyzes its strengths and impacts on corporate governance model of a company. Second, it compared the UN standards […]
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Posted in Economics, Volume III, Issue no. 1
Posted on 15 February 2013. Tags: knowledge gap, Knowledge management activities, quality performance, Software
Software quality has always been described as a poorly developed construct. Several reports and much evidence show clear problems related to software quality outputs. Therefore, software quality problems constitute the phenomenon investigated in this research question: Why does quality management not achieve its anticipated outcomes in the software industry? This research empirically tests if a […]
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Posted in Information Technology, Volume III, Issue no. 1
Posted on 15 February 2013. Tags: analysis based the regression results, bank deposits, credit portfolio, credits, grow rate
An attempt has been made in the present paper to examine the Growth Rates of Deposits, Credit Extended and Responsiveness of the Credit Extended to the Changes in the Deposits for both the Pre and Post – Globalization Periods in India using the time series data. The analysis based on the regression results show that […]
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Posted in Economics, Volume III, Issue no. 1
Posted on 15 February 2013. Tags: experimental economics
Experimental economics is the application of experimental methods to study economic questions. Data collected in experiments are used to estimate effect size, test the validity of economic theories, and illuminate market mechanisms. Economic experiments usually use cash to motivate subjects, in order to mimic real-world incentives. Experiments are used to help understand how and why […]
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Posted in Economics, Volume III, Issue no. 1
Posted on 15 February 2013. Tags: corporate income tax, fiscal loss, micro-enterprise, micro-enterprises income tax, taxable income, taxation system
Year 2013 brought major changes in taxation of income obtained by micro- enterprises in Romania, therefore the fiscal analysis aims to clarify fundamental matters as regards the object and subject of taxation, tax base and calculation method, declaration and payment of micro-enterprises income tax. We chose a comparative analysis for three basic reasons, namely: (i) […]
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Posted in Economics, Volume III, Issue no. 1
Posted on 15 February 2013. Tags: Cash and cash equivalents, Cash flows from operating, direct method, indirect method, investing and financing activities
The consolidated financial statements must includ a specific statement, regarding cash flows from all activities of the entity, called „consolidated statement of cash flow”. Information for preparing cash flow statements can be found in all other components of the financial statements, such as financial position, statement of comprehensive income and statement of changes in equity. […]
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Posted in Economics, Volume III, Issue no. 1
Posted on 15 February 2013. Tags: investments, linear programming, optimization
The authors’ scientific approach highlights the method to allocate resources for investments to modernize two laboratories within a school, using linear programming. The study aims to achieve maximum profit by upgrading the two laboratories. We made recommendations with respect to the optimum solution. However, using optimization conception is only possible if the conditions for achieving […]
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Posted in Information Technology, Volume III, Issue no. 1
Posted on 15 February 2013. Tags: economic development, education, education expenses
The study on the contribution of education to economic development process measured by GDP per capita reveals that one of the main factors of influence is the training level of the human factor. Through statistical methods and econometric models, we analyzed the influence of education spending on gross domestic product level. Likewise, the study highlights […]
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Posted in Economics, Volume III, Issue no. 1
Posted on 15 February 2013. Tags: budget revenues, custom duties, tax revenues
Accession to the European Union, starting price and trade exchange liberalization, alongside a strong exchange rate reform, required a depth rethinking of the customs duty system and also influenced the role of this category of tax in establishing budgetary resources. This study reviews the impact of customs duties on changing levels of revenues collected at […]
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Posted in Economics, Volume III, Issue no. 1
Posted on 15 February 2013. Tags: changes, economy, sustainable development, valuation
Sustainable development necessitates the harmonisation of human’s and nature’s needs under the siege of continuous demographic growth and the quest for wellbeing based on material things. This outcome implies important changes to occur at individual, collective and corporate behaviour. How they could be accomplished is a question that animates debates for several decades and revealed […]
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Posted in Economics, Volume III, Issue no. 1
Posted on 15 February 2013. Tags: employment, flexicurity, labor contracts, social security
To balance flexibility and security, Denmark provides a very good combination in labor market by both high labor market activities and social protection which is called flexicurity. The major aim of the system is to protect employees and employers with strict job protection and employment insurance. Therefore, to reach the targets introduced to the market, […]
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Posted in Economics, Volume III, Issue no. 1
Posted on 15 February 2013. Tags: e-learning platform, ITC technologies, quality in educational process
E-learning is a term frequently debated in the lasts years, especially in the academic environment. Computer technology has profoundly transformed society, research and education. It provides support for the development of an educational system continuously adapted to society’s demands and advances in knowledge acquisition. Students can learn, evaluate and communicate their own results in formal […]
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Posted in Information Technology, Volume III, Issue no. 1
Posted on 15 February 2013.
In this article we examine and demonstrate how we can recognize the handwritten digits using Kernel Discriminant Analysis and we make investigation on the optical recognition of the handwritten digits data set. The framework is based on linear discriminant analysis and Fisher’s linear discriminant. The output of the framework represents a combination which it can […]
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Posted in Information Technology, Volume III, Issue no. 1
Posted on 15 February 2013. Tags: Computer expertise, Ease of use, End user concerns, IT Projects, Perceived usefulness, Pre-Implementation
Information Technology success factors are interpreted as a cumulative measure of multi-dimensional constructs within a socio-technical model in an organizational structure and warrant organizational acceptance from pre-implementation to post-implementation periods. We use a theoretical model based on the Cognitive Dissonance Theory (CDT) to measure perceived usefulness of Information Technology activities. The constructs play an important […]
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Posted in Economics, Volume III, Issue no. 1