The management of organizations in a competition driven environment requires the processing and use of a significant amount of information and knowledge. The intensification of the business en-vironment has its influence as well, so that, the process of adopting the best possible decision,...

Financial accounting activities are currently influenced as many other important areas that characterize and surrounds the activities within each economic entity, the avalanche of modern information technologies, which are able to improve specific business processes and to ensure future business...

The software industry is still creating much of its product in a “monolithic” fashion. The products may be more modular and configurable than they used to be, but most projects cannot be said to be truly component based. Even some projects being built with component-enabled technologies are...

The accounting ontologies were conceptualized as a framework for building accounting information systems in a shared data environment, within enterprises or between different enterprises. The model’s base feature was an object pattern consisting of two mirror-image that represented conceptual...

The crisis is unfortunately a negative feature specific to recent years which has affected most areas of activity in many countries, including the powerful economical ones. As a direct consequence, the crisis has had a significant and direct impact on people's personal finances. In this paper we...

Today, accounting is a necessity and not a desire. Concerns for the improvement of accounting practices are necessary, especially in Romania, where these activities are strengthened with the progress of the Romanian economy integration into the structures of the European Union. This paper...

The concept of utility is, together with the one of cost, the most important one in economic theory; all economic theories – except for the one of the producer – consider utility in their substantiation. Utility appears involved in the subjective theory of value, in the theory of imputation,...