62 research outputs found
CHALLENGES FOR ROMANIAN ECONOMY AS AN EUROPEAN UNION MEMBER STATES
No full textRomanian economy is in an ongoing transformation process starting with 1990. These involve changes of legislation, institutions, human perceptions of economic activity and productivity in order to fulfill the new challenges. Transformation process have gaEuropean Union, economic integration, welfare
ERRORS AND FRAUD IN ACCOUNTING. THE ROLE OF EXTERNAL AUDIT IN FIGHTING CORRUPTION
No full textAccounting errors and fraud are common in most businesses, but there is a difference between fraud and misinterpretation of communication or accounting regulations. The role of management in preventing fraud becomes important in the last decades and the importance of auditing in curbing corruption is increasingly revealed. There is a strong connection between fraud and corruption, accelerated by electronic systems and modern platforms.
The most recent developments tend to confirm that external auditing is curbing corruption, due to international accounting and auditing standards at national and regional levels. Thus, a better implementation of accounting standards and high quality of external control could prevent errors and fraud in accounting, and reduce corruption, as well.
The aim of this paper is to present some particular aspects of errors and fraud in accounting, and how external audit could ensure accuracy and accountability in financial reporting
The Role of Accounting and Internal Control in Reducing Bureaucracy in the Public Sector
No full textThe aim of this paper is to present the relation between efficient internal control and accounting procedures and how the internal control system could play an important role in reducing bureaucracy. Nowadays, the government accounting and control of public finances are a national and international priority, in the context refugee crisis and terrorist attacks. Modernization of the public sector accounting could accelerate the process of reducing bureaucracy by implementing accounting information system and electronic signature.
The reform of the public administration in all European countries developed new control techniques and procedures in order to control public sector budget and financial activity. Efficient intern control procedure and managerial responsibility could contribute to good governance, transparency and low level of bureaucracy
CARBON ACCOUNTING IN THE CIRCULAR ECONOMY
No full textCarbon accounting in the circular economy became a priority for the professional organisations because climate changes are an important issue on international level and carbon emissions are increasing across the globe.
Research on carbon accounting is a new area, but public or private entities must quantify their greenhouse gas emissions in order to reduce operational costs, and to improve operational efficiency.
Carbon accounting and professional organisations can provide leadership and explain what needs to change within organisations in order to achieve carbon emission reductions at the pace and scale that is required.
IASB (International Accounting Standards Board) is actively seeking to embed carbon accounting into current accounting practice and to develop standards for reporting on carbon emissions. Professional accountants will play a central role in helping managers to integrate climate and other environmental and social value into traditional reporting. The governments and professional organisations are working together in preparing for and delivering carbon reduction and net zero targets. The European Union has already set targets to reduse greenhouse gas emissions by 2050
A Survey on Potential of the Support Vector Machines in Solving Classification and Regression Problems
No full textKernel methods and support vector machines have become the most popular learning from examples paradigms. Several areas of application research make use of SVM approaches as for instance hand written character recognition, text categorization, face detection, pharmaceutical data analysis and drug design. Also, adapted SVM’s have been proposed for time series forecasting and in computational neuroscience as a tool for detection of symmetry when eye movement is connected with attention and visual perception. The aim of the paper is to investigate the potential of SVM’s in solving classification and regression tasks as well as to analyze the computational complexity corresponding to different methodologies aiming to solve a series of afferent arising sub-problems.Support Vector Machines, Kernel-Based Methods, Supervised Learning, Regression, Classification
Partially Supervised Approach in Signal Recognition
No full textThe paper focuses on the potential of principal directions based approaches in signal classification and recognition. In probabilistic models, the classes are represented in terms of multivariate density functions, and an object coming from a certain class is modeled as a random vector whose repartition has the density function corresponding to this class. In cases when there is no statistical information concerning the set of density functions corresponding to the classes involved in the recognition process, usually estimates based on the information extracted from available data are used instead. In the proposed methodology, the characteristics of a class are given by a set of eigen vectors of the sample covariance matrix. The overall dissimilarity of an object X with a given class C is computed as the disturbance of the structure of C, when X is allotted to C. A series of tests concerning the behavior of the proposed recognition algorithm are reported in the final section of the paper.signal processing, classification, pattern recognition, compression/decompression
EFFICIENT BUREAUCRACY IN THE PUBLIC SECTOR FOR SAFE ENVIRONMENT IN ROMANIA
No full textBureaucracy is an important phenomenon in all European countries, with significant consequences over the public and private systems. After the recent economic crises, European governments made efforts to reduce bureaucracy and to speed up the process of absorbing European funds and to encourage the business environment.
The aim of this paper is to present some particular aspects of positive bureaucracy and how efficient bureaucracy is facilitating a healthy business sector, a modern public administration and a safe environment in Romania
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