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