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...

The paper tries to identify some causes and implications of the web phenomena into the decision making field. It also includes examples in order to better justify the ideas. The literature and the practice are very rich in examples of Decision Support Systems (DSS) and Business Intelligence...

The usability of financial software has always been a main problem for software producers and it was always been related to the users’ degree of acceptability. In this article we started from the main premise that knowledge of making financial decisions is local, depends on context and we try...

Semantic web technologies are considered to be the next wave for web technologies related with rich internet web applications, content management, and document and information management. The most promising semantic web applications for business domain are considered to be the semantic web...

This paper treats with examples the practical use of Semantic Web technologies for describing business data. The main problems that the present paper addresses are related to identifying the main activities/ functions of an organization that can be represented with Semantic Web technologies. We...

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 tries to presents limits of the actual decision-support systems that stands at the origin of the unachieving an informed decision-making process.We discuss the requirements, actual implementations and limits of it based on two facts: the distinction between data and knowledge and the...

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...