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...

Phased calculation method applied by industrial enterprises with mass production as in the case of companies in the iron and steel industry, characterized by a simple technological process, conducted in successive stages of processing raw materials and materials from which finished product is...

Lack of regulation and general frameworks for reporting environmental information, determines auditors to avoid areas where their expertise can be useful. Because an environmental audit requires different types of skills, the most rational way of organizing this type of audit seems teamwork,...

The process of accounting is in charge with identifying, measuring and communicating economic information in order to allow its users to make the correct decisions and judgments. First of all, it is important to distinguish between the two branches of accounting: managerial accounting, which...

The present paper aims to highlight the dynamic nature of the balance sheet as a component of annual financial statements and the informational support offered by the indicators calculated for financial analysis. In the first part of the paper there are presented some theoretical issues about...

This paper makes a brief literature review on symptoms of bankruptcy and prediction models of bankruptcy risk. When it comes to bankruptcy we must start from the symptoms that lead to the financial failure of a company. Financial failure or bankruptcy of a company is an event that may cause...