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Modeling in Accounting, an Imperative Process?

The approach of this topic suggested to us by the fact that currently, it persists a controversy regarding the elements that influence decisively the qualitative characteristics of useful financial information. From these elements, we remark accounting models and concepts of capital maintenance in terms of the accounting result, which can be under the influence of […]

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Opinions on the Aspects Affecting the Performance of Romanian Tourism

I have taken this theme into discussion, because I consider if of great actuality. Thus, though it is unanimously admitted the fact that the Romanian tourism is a branch of the national economy with a huge potential, and, at official level, it is considered to be a priority domain, its performance is not satisfactory yet. […]

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Financial Key Ratios

This article focuses on computing techniques starting from trial balance data regarding financial key ratios. There are presented activity, liquidity, solvency and profitability financial key ratios. It is presented a computing methodology in three steps based on a trial balance.

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Macroeconomic Variables and the Dynamic Effect of Public Expenditure: Long-term Trend Analysis in Nigeria

15 December 2013

The paper investigates the long-run relationship between government expenditures and a set of macroeconomic variables (GDP, consumer price index and unemployment) using annual data collected from CBN statistical bulletin for a period of 19891 to 2011. It particularly adopts Johansen multivariate co integration for its estimation procedure and discovers that there is long-run relationship between […]

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Posted in Economics, Volume III, Issue no. 6

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Using Social Network Analysis to Analyze Collaboration in Batik SMEs

15 December 2013

As a creative industry, batik industry should always create a breakthrough in the form of innovative batik motifs to attract buyers. Manufacturers of batik in Indonesia are batik SMEs with very simple organization and management. However, they are in a competitive business environment that threatens their survival. In order to continue to create innovative products, […]

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Posted in Economics, Volume III, Issue no. 6

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Trade Openness and Inequality

15 December 2013

This paper is intended to test the effect of trade openness on inequality of wage distribution in Tunisia. The study through econometric estimates showed that the impact of openness on inequality is remarkable in the period marked by an intensive integration into the global economy. However, investment in human capital can have a positive effect […]

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Posted in Economics, Volume III, Issue no. 6

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Detecting Creative Accounting Practices and Their Impact on The Quality of Information Presented in Financial Statements

15 December 2013

This paper aims at presenting some methods of motivating, identifying and decreasing manipulation mechanisms in financial accounting data. Based on a research undertaken with Romanian companies, there has been produced a range of defining elements concerning the approach on creativity in accounting. Initially, we focused on the way business individuals perceive manipulation in accounting, the […]

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Posted in Knowledge Management, Volume III, Issue no. 6

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A New Heart Arrhythmia’s Detection Algorithm

15 December 2013

In this paper we presents the RRP algorithm with new adaptive method with new solution to resolve respective problem RR interval algorithm in heart signal processing. At first we focus on some previous research, to conclude tha, the important ECG processing algorithms discussed on deviation of ST section, width, height and duration of ORS complex […]

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Posted in Information Technology, Volume III, Issue no. 6

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The Corporate Insolvency’s Evolution in the EU and India in the Period 2007-2012

15 December 2013

This article’s goal is to compare the impact of the global economic crisis on the corporate insolvency’s evolution in the EU and India in the period 2007- 2012. We want to highlight India’s position compared to the European Union in terms of time, cost of insolvency and recovery rate and to propose specific measures to […]

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Posted in Economics, Volume III, Issue no. 6

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Accounting – a Pivot of the Business Performance?

15 December 2013

We decided to approach this topic, because we consider it as highly topical in the context in which the general business environment suffers notable changes due to new trends in the economic, social and political trends worldwide. In formulating the answer to the question that is actually the title of this paper, we start from […]

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Posted in Economics, Volume III, Issue no. 6

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Perceived Usefulness and Use of Information Technology: the Moderating Influences of the Dependence of a Subcontractor towards His Contractor

15 December 2013

The perceived usefulness is a concept that has been used by several authors in different fields of study. The analysis of these studies shows, as suggested by Davis (1989), that when the individual perceives the information and communication technologies (ICT) to improve his performances, he uses them more frequently in his daily activities at work. […]

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Posted in Economics, Volume III, Issue no. 6

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Comparative Analysis of Energy Sectors in Some Countries of Eastern Europe

15 December 2013

The analysis of energy sectors of countries all over the world is vital in a context of globalization and economic, social and environmental crises, because represents a way of identifying the problems and finding solutions that were implemented and worked in other countries. Our paper aims to compare the energetic sector of 6 Eastern European […]

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Posted in Economics, Volume III, Issue no. 6

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Stock Market Reaction to Patent Value in Japan: an Event Study Analysis

15 December 2013

The patent is regarded as an indicator of a firm’s innovativeness and many studies have tried to use it as a proxy for the same. However, little research focuses on the impact of the substantial value of patents on stock prices. This study employs event study analysis to explore the stock market reaction to the […]

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Posted in Knowledge Management, Volume III, Issue no. 6

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Understanding Industrial Innovation and Upgrade from Modularization’s Perspective

15 December 2013

In the era of globalization and information technology, modularization is an approach to solve economic system complexity and the essence of new industrial structure. The source of industrial innovation comes from technology and organization modularization and system integration. Industrial upgrade takes effect through interaction of the following factors: competition of modular firms, knowledge creation, knowledge […]

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Posted in Economics, Volume III, Issue no. 6

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An Assessment of Demand for Imports through the VECM Model

15 December 2013

This chapter analyses the factors that affect the demand for imports in Albania during the period 1999-2011. This paper use an error correction model to measure the elasticity of import flows of goods in Albania, related to real demand, developments in trade liberalization, and transfers from abroad and fluctuations in the value of currency; as […]

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Posted in Economics, Volume III, Issue no. 6

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Uml Language Use in Identifying Tangible and Intangible Assets in a Cluster

15 December 2013

Clusters contain a group of related industries and other entities important in terms of competition and are geographic concentrations of interconnected companies and institutions belonging to a particular area. These include suppliers of specialized inputs such as components, machinery and services, and providers of specialized infrastructure. Clusters often extend downstream towards various distribution channels and […]

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Posted in Information Technology, Knowledge Management, Volume III, Issue no. 6

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An Empirical Research Regarding Information Technology in Hospitality Industry: A Case Study from Mures County

15 December 2013

Tourism has a basic role within economy but also within a country and within the human social assembly. In the course of time, tourism services have become the key component of tourism activity, therefore a detailed attention has been provided to the units supplying tourism services, but especially to hotels and factors that can influence […]

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Posted in Information Technology, Knowledge Management, Volume III, Issue no. 6

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Legal Regime of Shale Gas Extraction

15 December 2013

Some countries with large reserves intend to promote shale gas production, in order to reduce their dependency on imported gas. Shale gas will be an important new aspect in the world energy scene, with many effects. European Union wants secure and affordable sources of energy. Natural gas is the cleanest fossil fuel and a vital […]

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Posted in Economics, Volume III, Issue no. 6

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Growth and the Enlargement of a Common Market

15 December 2013

This paper explores the growth effects of the enlargement of a common market from two to three countries by making use of a three-country equilibrium growth model with heterogeneous labour. We prove that the enlargement will stimulate the backward countries’ economic growth. In addition, we also demonstrate that the higher the new member country’s average […]

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Posted in Economics, Volume III, Issue no. 6

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Case Study on Analysis of Financial Statements at a Furniture Manufacturer

15 October 2013

Analysis of the financial statements of a company is an important means to obtain information about how the company operated in the previous period. Interpretation of the evolution of financial indicators does not always prove to be easy, requiring multiple calculations and combined approaches, while the knowledge and understanding of type of business reviewed are […]

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Posted in Economics, Volume III, Issue no. 5

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Brand Alliance, a Strategy to Enter New Markets and a Tool for Positioning

15 October 2013

Brand alliance has emerged in the last two decades as a form of cooperation between two or more established brand names and has expanded as a business strategy to include both the production/ service sectors. This strategy is taking different forms; the most common one is co-branding which involves associating a single product with more […]

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Posted in Economics, Volume III, Issue no. 5

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Direct Problems and Inverse Problems in Biometric Systems

15 October 2013

The article purpose is to describe the two sides of biometrics technologies, direct problems and inverse problems. The advance that we face today in field of Information Technology makes Information Security an inseparable part. The authentication has a huge role when we deal about security. The problems that can appear in implementing and developing biometrics […]

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Posted in Information Technology, Volume III, Issue no. 5

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Tourism Planning in Urban Areas – Trends, Best Practices and Priorities in Bucharest

15 October 2013

Urban tourism is an old concept having its origin in antiquity, especially when existing ports were frequented at the time. Even though we cannot say that at that time tourism was a concept clearly defined, it is common practice for a few millennium particularly in the Mediterranean area (Greece, the Roman Empire, and Egypt) and […]

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Posted in Economics, Volume III, Issue no. 5

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Complicated Relationships among Audit Committee Independence, Nonfinancial and Financial Performance

15 October 2013

The relationships among the audit committee independence, nonfinancial performance and financial performance are quite complicated. They are not simply bivariate correlations. Rather, there may be mediating effects or moderating influences on these casual associations. Nonetheless, previous research has not investigated these complicated relationships. This paper seeks to examine the mediating impact of nonfinancial performance on […]

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Posted in Economics, Volume III, Issue no. 5

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Knowledge Management Issues in Malaysian Organizations: the Perceptions of Leaders

15 October 2013

Knowledge management is a relatively young topic to other older strategic tools, and it has been attracting the attention of researchers and academics over the past decade or so. In this regard globalization is already in many countries including Malaysia like many other developing countries, Malaysia is also striving to fulfil its vision of becoming […]

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Posted in Knowledge Management, Volume III, Issue no. 5

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Strategic Planning in Universities from Pará, Brazil. Contributions to the Achievement of Institutional Objectives

15 August 2013

This article aims to show to what extent strategic planning performed by Brazilian universities from the State of Pará has contributed, whether positively or negatively, to achieve institutional objectives. The research can be classified as explanatory with features of a qualitative multi-case study because it seeks to explain casual relationship between strategic planning and institutional […]

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Posted in Economics, Knowledge Management, Volume III, Issue no. 4

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Relative Value and Principles of Servicity

15 August 2013

Paper aims at defining the value, taking conceptual ideas from the service economy, and at designing main conceptual criteria for correcting of routine approach in economics. It is built as a theoretical questioning and debate, starting with reminding certain issues from the Mercantilist and Physiocrat economic thought. The servicity view is thus reasoned, i.e. the […]

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Posted in Economics, Volume III, Issue no. 4

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Impact of Placement Choices and Governance Issues on Credit Risk in Banking: Nonparametric Evidence from an Emerging Market

15 August 2013

This paper is intended to develop some conditional credit risk models through a cursory approach in which any quality deteriorations in banks’ cash credit portfolios, measured as unfavourable changes in the ratio of delinquent credits to total credits, are considered to be a signal for an increase in overall credit risk and the weights of […]

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Posted in Economics, Volume III, Issue no. 4

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Territorial Systems with Rural Vocation, Innovation and Climate Change: from the Web an Opportunity for the Sustainability of Well-Being

15 August 2013

Well-being of the territorial systems with rural vocation can be compromised by climate change, but they also can influence, both positively than negatively, the factors that determine climate change. Starting from this dichotomous vision of the relationship between climate change and rural development, this study focuses on the role that Internet and the web mar-kiting […]

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Posted in Economics, Volume III, Issue no. 4

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Developments and Thoroughgoing Studies on Taxation of Royalties Obtained by French Non-Residents in Romania

15 August 2013

Romanian tax legislation continues to contain contradictory provisions that give it a strong ambiguity and which often generates controversy in interpretation and application. The authors of the research show the situations of tax income from royalties obtained by a French non-resident from a Romanian beneficiary. Thus, are addresses the taxation from the perspective of (i) […]

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Posted in Economics, Volume III, Issue no. 4

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Effects of the Economic Crisis on the Romanian Consume

15 August 2013

My purpose for this study is to analyse the Romanian consumer’s behaviour in the context of the economic crisis that our country as well as other countries have gone through after 2008. The post-crisis Romanian consumer’s behaviour is also going to be approached in comparison to that in the period preceding the economic crisis (2005-2008). […]

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Posted in Economics, Volume III, Issue no. 4

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A Polynomial Distribution Applied to Income and Wealth Distribution

15 August 2013

Income and wealth distribution affect stability of a society to a large extent and high inequality affects it negatively. Moreover, in the case of developed countries, recently has been proven that inequality is closely related to all negative phenomena affecting society. So far, Econophysics papers tried to analyse income and wealth distribution by employing distributions […]

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Posted in Economics, Volume III, Issue no. 4

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Seasonality in Equity Rising on Stock Markets. Windows of Opportunity? Empirical Evidence from China, India, Brazil and South Africa

15 August 2013

Empirical research has underlined high variability cases of equity-raising through the placing of shares in the primary market in the course of time, considering both new enterprises’ quotations, and increases for the already- quoted ones in regulated markets. Different periods and markets at different development stages have been taken in exam, resulting in the discovery […]

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Posted in Economics, Volume III, Issue no. 4

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Organizational Knowledge Management Movement Strategies

15 June 2013

Organizational behaviour is often dependent on the strategic movement of internal knowledge for success. Organizational knowledge management methodologies require the involvement of stakeholders. In large organizations, involved stakeholders shall be selected by the entire membership. Key involvement roles and considerations should be offered to/involve the ‘least likely to participate’. Suck stakeholders often possess the most […]

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Posted in Knowledge Management, Volume III, Issue no. 3

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Relative Efficiency of Education Expenditures in Eastern Europe: A Non-parametric Approach

15 June 2013

The article attempts to measure relative efficiency in utilizing public education expenditures in the new EU member states in comparison to the selected EU (plus Croatia) and OECD countries. As resources allocated to education are significantly limited, a special emphasis should be given to their efficient use regarding the institutional and legal constraints. By applying […]

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Posted in Economics, Volume III, Issue no. 3

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Enhancing Knowledge Sharing Among Higher Education Students through Digital Game

15 June 2013

Knowledge is valuable assets of organizations. One of the effective ways of creating new knowledge is highlighting knowledge sharing process among people. In this study the researcher tries to investigate the solutions for knowledge sharing problem in the classroom context. We have two objectives. One is to examine whether participants’ decision-making process in knowledge sharing […]

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Posted in Information Technology, Volume III, Issue no. 3

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Enhancing Learning within the 3-D Virtual Learning Environment

15 June 2013

Today’s using of virtual learning environments becomes more remarkable in education. The potential of virtual learning environments has frequently been related to the expansion of sense of social presence which is obtained from students and educators. This study investigated the effectiveness of social presence within virtual learning environments and analysed the impact of social presence […]

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Posted in Information Technology, Volume III, Issue no. 3

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Analysis of Internet Usage Intensity in Iraq: An Ordered Logit Model

15 June 2013

Intensity of Internet use is significantly influenced by government policies, people’s levels of income, education, employment and general development and economic conditions. Iraq has very low Internet usage levels compared to the region and the world. This study uses an ordered logit model to analyse the intensity of Internet use in Iraq. The results showed […]

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Posted in Information Technology, Volume III, Issue no. 3