This paper presents some insights concerning qualitative and semi-quantitative audit risk assessment methods. We consider that semi-quantitative assessment collaborated with qualitative interpretation can be a better solution in evaluation auditors’ decisions. We then exemplify our solution by...

The current paper aims to study Web ontologies from a semiotic perspective. On the one hand, the study of signs is constantly used lately in the analysis of the social life, of organisations and informational systems. On the other hand, Web ontologies may be seen as systems of signs, wishing to...

This paper tries to discuss some findings in mathematical decision-making modeling models with applications in business processes. We start by presenting some technological implications and implementations of decision-making models. After this we discuss some implementations realized by us and...

This paper presents actual limits of DSS and KBS in supporting business decisions processes. After a brief review of DSS and KBS limits we propose a solution that consist in information semantically integration with the use of ontology and inference engine in a contextualized web browser. We...

The present paper treats an important aspect which concerns semantic web databases. Our research motivation is given by the problems that semantic web databases raise for the quality characteristic. We try to identify which are the main criteria to take into consideration when building a...

This paper presents with examples some queries made on data sets using SPARQL. We treat the problem of available standards and tools. We show data tests resulted from querying different ontologies. Also the article treats the problem of describing data by using Resource Description Format.

This paper tries to present an empirical analysis on the quality of accounting information, the factors that influences this quality, the importance of accounting knowledge in decision making, general knowledge and specific features of the accounting knowledge and some implications in terms of...

This paper outlines some present researches in describing decision-making context by information systems, and especially Decision Support Systems (DSS). We present the results of an empirical study that had the main propose to demonstrate the idea that describing context decision-making in an...

Offering financial information represents a constant preoccupation of governmental and regulatory bodies from all over the world. A large quantity of information to develop semantic web search application is often already available, even if not integrated. In this article, we report our...

Nowadays Decision Support Systems deal with impressive amount of information. Current Decision Support Systems are customized solutions, possible to be used only in the context for which they were developed. In addition to this the information integration is other common problem of the Decision...