The important questions that confront today the executive management are: Is thefinancial-account... more The important questions that confront today the executive management are: Is thefinancial-accounting data accessible and manageable? How quickly do you get theinformation you need? Are your routine reports available soon enough? Would yourcompany’s performance improve if you have had them sooner? When you or others need theanswer to a pressing business question, do you get it soon enough? Is the information youreceive always reliable? How often do you find errors? Do they track allocated costsaccurately? In a planning or decision-making situation, how easily can you and others in yourcompany collaborate by sharing data and analyses? How often do two people in yourorganization have two different numbers for the same thing? Your answers to these questionswill help you assess how pressing your company’s information management issue is. If it istypical, you get some of the financial information you need on a timely basis and some of it alittle or a lot later than you would like. The pur...
In the era of data-centric-science, a large number of visualization tools have been created to he... more In the era of data-centric-science, a large number of visualization tools have been created to help researchers understand increasingly rich business databases. Information visualization is a process of constructing a visual presentation of business quantitative data, especially prepared for managerial use. Interactive information visualization provide researchers with remarkable tools for discovery and innovation. By combining powerful data mining methods with user-controlled interfaces, users are beginning to benefit from these potent telescopes for high-dimensional spaces. They can begin with an overview, zoom in on areas of interest, filter out unwanted items, and then click for details-on-demand. With careful design and efficient algorithms, the dynamic queries approach to data exploration can provide 100 msec updates even for million-record databases. Visualizations of business information are therefore widely used in actually business decision support systems, and by business...
This paper is designed to familiarize with the new fundamental concepts related to enterprise’s i... more This paper is designed to familiarize with the new fundamental concepts related to enterprise’s information modelling: ontology and REA model. The ontology require a new approach in accounting information systems because of limitation of existing systems on knowledge sharing and knowledge reuse, which makes the design and implementation of new systems time consuming and expensive. An important requirement for knowledge sharing and reuse is the existence of a common semantic infrastructure introduced by the REA (Resources-Events-Agents) model, originally proposed by McCarthy (1982) as a way to overcome limitations inherent in the traditional Double-Entry bookkeeping model, documented by Luca Paciolo in 1494.
The idea of improving the students’ performance through better research supervision arose from st... more The idea of improving the students’ performance through better research supervision arose from studies undertaken at around the time that the funding formula for university based research changed to focus on completion rather than enrolment. This shifted the emphasis for universities from having students undertaking research degrees to examining the impact supervision had on assisting a student to complete a degree. Successive research indicated that supervision was a key factor in research student attrition and was also a professional practice that could be improved. In respect of ASEM Teleconference’2013 question the intention of our paper is to clarify the scope of university degree, use of the code of practice and standards required by university, selecting and supervising research students. We present some very important ideas from scientific literature like the knowledge triangleutility, a better perspective on research culture, a critical perspective on research and research ...
Whereas knowledge management systems (KMS) continues to gain popularity as a corporate most advan... more Whereas knowledge management systems (KMS) continues to gain popularity as a corporate most advanced information systems, the acceptance of standardized KMS assessment approaches has logged. Developing metrics to assess a corporate KMS is inherently problematic due to the intangible nature of knowledge-based resources, and for the fact that measurement is a precursor to improvement. This is true for knowledge management capabilities of an organization. Nonetheless, assessment is of vital importance for valuation purposes as well as to help managers determine whether particular KMS are effective working. The main focus of this paper is to explain the value of knowledge management and provide a general overview of measurement approaches. Finally, developing an improved measurement system for corporate KMS is considered the key to the competitive success of the organization.
This paper is designed to familiarize with the new fundamental concepts related to enterprise'... more This paper is designed to familiarize with the new fundamental concepts related to enterprise's information modelling: ontology and REA model. The ontology require a new approach in accounting information systems because of limitation of existing systems on knowledge sharing and knowledge reuse, which makes the design and implementation of new systems time consuming and expensive. An important requirement for knowledge sharing and reuse is the existence of a common semantic infrastructure introduced by the REA (Resources-Events-Agents) model, originally proposed by McCarthy (1982) as a way to overcome limitations inherent in the traditional Double-Entry bookkeeping model, documented by Luca Paciolo in 1494.
The experience in developing performance-centered systems for higher education has improved signi... more The experience in developing performance-centered systems for higher education has improved significantly, and practitioners have made considerable progress in elaborating a methodology. This paper discusses the convergence of thinking among various disciplines in analysis and design methodologies, and describes the key elements of the new-emerged performance support engineering development methodology. These are important for designing web-based systems, information systems, and
The nowadays international market of outsourcing services is relatively mature and with age comes... more The nowadays international market of outsourcing services is relatively mature and with age comes wisdom ... Thus, on a grown market, choosing to outsource services can not only be justified by the strive to reduce costs but it aims to meeting more advanced objectives as accurate alignment with business strategies of the enterprise. As a result, outsourcing has reached new
Today, accounting is a necessity and not a desire. Concerns for the improvement of accounting pra... more 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 carried an objective analysis of how the web report is now being made by financial and accounting information, presents the disadvantages of this approach to reporting introduced, but the potential benefits that could be created by the rapid adoption of international standards for reporting financial information website, too. At the same time, the paper tries to create new opportunities as soon as possible regarding the adoption of intelligent technologies, which, coupled with language Web reporting financial information.
The important questions that confront today the executive management are: Is thefinancial-account... more The important questions that confront today the executive management are: Is thefinancial-accounting data accessible and manageable? How quickly do you get theinformation you need? Are your routine reports available soon enough? Would yourcompany’s performance improve if you have had them sooner? When you or others need theanswer to a pressing business question, do you get it soon enough? Is the information youreceive always reliable? How often do you find errors? Do they track allocated costsaccurately? In a planning or decision-making situation, how easily can you and others in yourcompany collaborate by sharing data and analyses? How often do two people in yourorganization have two different numbers for the same thing? Your answers to these questionswill help you assess how pressing your company’s information management issue is. If it istypical, you get some of the financial information you need on a timely basis and some of it alittle or a lot later than you would like. The pur...
In the era of data-centric-science, a large number of visualization tools have been created to he... more In the era of data-centric-science, a large number of visualization tools have been created to help researchers understand increasingly rich business databases. Information visualization is a process of constructing a visual presentation of business quantitative data, especially prepared for managerial use. Interactive information visualization provide researchers with remarkable tools for discovery and innovation. By combining powerful data mining methods with user-controlled interfaces, users are beginning to benefit from these potent telescopes for high-dimensional spaces. They can begin with an overview, zoom in on areas of interest, filter out unwanted items, and then click for details-on-demand. With careful design and efficient algorithms, the dynamic queries approach to data exploration can provide 100 msec updates even for million-record databases. Visualizations of business information are therefore widely used in actually business decision support systems, and by business...
This paper is designed to familiarize with the new fundamental concepts related to enterprise’s i... more This paper is designed to familiarize with the new fundamental concepts related to enterprise’s information modelling: ontology and REA model. The ontology require a new approach in accounting information systems because of limitation of existing systems on knowledge sharing and knowledge reuse, which makes the design and implementation of new systems time consuming and expensive. An important requirement for knowledge sharing and reuse is the existence of a common semantic infrastructure introduced by the REA (Resources-Events-Agents) model, originally proposed by McCarthy (1982) as a way to overcome limitations inherent in the traditional Double-Entry bookkeeping model, documented by Luca Paciolo in 1494.
The idea of improving the students’ performance through better research supervision arose from st... more The idea of improving the students’ performance through better research supervision arose from studies undertaken at around the time that the funding formula for university based research changed to focus on completion rather than enrolment. This shifted the emphasis for universities from having students undertaking research degrees to examining the impact supervision had on assisting a student to complete a degree. Successive research indicated that supervision was a key factor in research student attrition and was also a professional practice that could be improved. In respect of ASEM Teleconference’2013 question the intention of our paper is to clarify the scope of university degree, use of the code of practice and standards required by university, selecting and supervising research students. We present some very important ideas from scientific literature like the knowledge triangleutility, a better perspective on research culture, a critical perspective on research and research ...
Whereas knowledge management systems (KMS) continues to gain popularity as a corporate most advan... more Whereas knowledge management systems (KMS) continues to gain popularity as a corporate most advanced information systems, the acceptance of standardized KMS assessment approaches has logged. Developing metrics to assess a corporate KMS is inherently problematic due to the intangible nature of knowledge-based resources, and for the fact that measurement is a precursor to improvement. This is true for knowledge management capabilities of an organization. Nonetheless, assessment is of vital importance for valuation purposes as well as to help managers determine whether particular KMS are effective working. The main focus of this paper is to explain the value of knowledge management and provide a general overview of measurement approaches. Finally, developing an improved measurement system for corporate KMS is considered the key to the competitive success of the organization.
This paper is designed to familiarize with the new fundamental concepts related to enterprise'... more This paper is designed to familiarize with the new fundamental concepts related to enterprise's information modelling: ontology and REA model. The ontology require a new approach in accounting information systems because of limitation of existing systems on knowledge sharing and knowledge reuse, which makes the design and implementation of new systems time consuming and expensive. An important requirement for knowledge sharing and reuse is the existence of a common semantic infrastructure introduced by the REA (Resources-Events-Agents) model, originally proposed by McCarthy (1982) as a way to overcome limitations inherent in the traditional Double-Entry bookkeeping model, documented by Luca Paciolo in 1494.
The experience in developing performance-centered systems for higher education has improved signi... more The experience in developing performance-centered systems for higher education has improved significantly, and practitioners have made considerable progress in elaborating a methodology. This paper discusses the convergence of thinking among various disciplines in analysis and design methodologies, and describes the key elements of the new-emerged performance support engineering development methodology. These are important for designing web-based systems, information systems, and
The nowadays international market of outsourcing services is relatively mature and with age comes... more The nowadays international market of outsourcing services is relatively mature and with age comes wisdom ... Thus, on a grown market, choosing to outsource services can not only be justified by the strive to reduce costs but it aims to meeting more advanced objectives as accurate alignment with business strategies of the enterprise. As a result, outsourcing has reached new
Today, accounting is a necessity and not a desire. Concerns for the improvement of accounting pra... more 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 carried an objective analysis of how the web report is now being made by financial and accounting information, presents the disadvantages of this approach to reporting introduced, but the potential benefits that could be created by the rapid adoption of international standards for reporting financial information website, too. At the same time, the paper tries to create new opportunities as soon as possible regarding the adoption of intelligent technologies, which, coupled with language Web reporting financial information.
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