Instance Based Learning (IBL) results in classifying a new instance by examining and comparing it to the rest of the instances in the dataset. An example of this type of learning is the K-Nearest Neighbor algorithm which is based on examining an average Euclidian distance of the nearest k...

Management existence cannot be thought without decision, and taking into consideration the role played by the management, some authors in the domain appreciate that the essence of management is represented by the process of decisiontaking. The idea that assessing management starts from the...

Knowledge, as intellectual capital, has become the main resource of an organization, and the process of knowledge discovery, acquisition and storage is a very important one. Knowledge discovery can be easily realized through Data Mining, a Machine Learning technique, which allows the discovery...

Multiagent Learning is at the intersection of multiagent systems and Machine Learning, two subdomains of artificial intelligence. Traditional Machine Learning technologies usually imply a single agent that is trying to maximize some utility functions without having any knowledge about other...

Practical activities have lately started to use complex financial-accounting informatic systems on a large scale, facilitating the establishment of a background for improving informational processes and substantiating decisions, also taking account of the requirements when implementing the...

Creative accounting has emerged and developed thanks to the managers’ wish to present a certain financial image of an entity in terms of the financial statements. Even if creative accounting distorts the financial image of an entity, it differs fundamentally from fraud in that it complies...

Each year in preparation of annual financial statements must be evaluated the entity’s assets to be presented, so that these assets to be recorded in the financial statements at fair value need regular revaluation. Revaluations should be made with sufficient regularity so that the...

The range of accounting information users is a broad one, and it has different information needs, but the same quality requirements in terms of accounting information contained in the financial statements. Even if a number of criticisms and limitations can be brought and attributed to accounting...

VAT cash accounting enables the small enterprises to account for VAT on the basis of payments received and made, instead of on tax invoices issued and received. Accordingly, the VAT payable or repayable for each accounting period is the difference between the total amount of VAT included in...

Our paper aims to research the way the managers of a company may interfere in applying the accounting policies and methods so that they would gain advantages, besides the other different interests of the accounting information’s users. There are plenty situations when these stakeholders...