annals of the university of petroÅani â¼ economics â¼ vol. xi - part i ...

More documents

Recommendations

Info

120 Kot, S.; Grabara, J.; Sandu, M.; Mihăilescu, M. (23.4%), Belgium (17.2%), France (14.1%), Italy (14.1%), Spain (12.5%), United Kingdom (10.9%) and The Netherlands (9.4%). 4. CONCLUSION The advance made in the information technology over last years has been tremendous and many transaction systems have emerged as a result, in which the B2B marketplaces stand prominent and attracts a great deal of attention across industrial sectors. If today’s bricks and mortar companies are to survive, they must reinvent themselves to integrate the Internet into everything they do and connect with one or more B2B exchanges. The first marks of the change could be noticed - the incredible increase of purchasing value made using B2B in last few years, in computing, motor vehicles and petrochemicals industries, mainly. Trust is an important issue for B2B e-marketplaces. The most important trust issues for participation in B2B e-marketplaces are the following: security, confidentiality, transparency, in particular of the terms and conditions of the contract and the transaction procedure, alternative dispute resolution. According to e- marketplace operators, a lot of the information related to those issues, is being made available on their web sites, with the exception of online auctions where the information seems to be rather limited. This different perception of the situation may suggest a “trust gap”, either resulting from a lack of awareness or from different views about the effectiveness of the measures taken in addressing trust issues in B2B e- marketplaces. REFERENCES: [1]. Carr, N.G. (2003) IT Doesn’t Maste”, Harvard Business Review, May [2]. Dawei, L.; Jiju, A. (2003) Implication of B2B marketplace to supply chain development. The TQM Magazine, 15(3), pp.173-179 [3]. Dima, I.C. coord. (2010) Using elements of logistics in the operational management, Ed. Presov, Slovacia [4]. Dima, I.C., coord., (2010) Elements of industrial operational management, Ed. Czestochowa University of Technology, Polonia [5]. Dima, I.C., coord., (2010) Using multiservice of industrial operational management, Ed. Czestochowa University of Technology, Polonia [6]. Grieger, M. (2003) Electronic marketplaces: a literature review and a call for supply chain management research, European Journal of Operational Research, Vol.144, p. 280 [7]. Ramsdell, G. (2000) The real business of B2B, The McKinsey Quarterly, No. 3, pp.175-6 [8]. European Commission (2002) Open consultation on "Trust barriers for B2B e- marketplaces", DG Enterprise, Unit D.4 E-Business, ICT industries and services, Brussels [9]. Opportunities and barriers for SMEs – A first assessment. Commission Staff Working [10]. The European e-Business Report 2010 edition. Office for Official Publications of the European Communities, Luxembourg, September 2010 [11]. To B2B or not to B2B U.S. News & World Report (2000, February 7)
Annals of the University of Petroşani, Economics, 11(1), 2011, 121-128 121 THE ROLE OF ACCOUNTING INFORMATION WRITING AND PROJECT IMPLEMENTATION MIHAELA LESCONI FRUMUŞANU, ADELA BREUER, DOREL JURCHESCU * ABSTRACT: In this paper we try to clarify the term “project accounts, making an analysis of literature and legislation, that the documents underlying accessing structural funds (applicant's guides, toady of implementation). This scientific approach is structured in four chapters, the first two being a review of the literature, because the last part of the paper to present particular aspects of project accounting, emphasizing the role of accounting (accounting information) in writing and implementation of projects funded grant. KEY WORDS: Accounting, project, structural funds, legislation, implementation procedures. JEL CLASSIFICATION: M41. 1. INTRODUCTION The term accounting comes from the French term “comptabilité”, and is defined in the Explanatory Dictionary of Romanian language as a set of complex registration operations based on specific rules and regulations, the movement of funds and materials in an institution, accounting or science dealing with these operations theory. Throughout history, accounting has been defined according to the specific stage in this field of knowledge and to the development and evolution of the economic, social and cultural background. The economic theory defines accounting as a knowledge tool of economic realities in the form values (utilities) and their sources of origin (resources). Defining accounting as a scientific field is a complex process which was made in close connection with economic development and social progress throughout its history; * Assist., Ph.D. Student, “Eftimie Murgu” University of Reşiţa, Romania, mihaelafrumusanu@yahoo.com Lecture, Ph.D., “Eftimie Murgu” University of Reşiţa, Romania Ph.D. Student, West University of Timişoara, Romania, doreljurchescu@yahoo.com
Page 1 and 2:
ISSN 1582-5949 http://www.upet.ro/a
Page 3 and 4:
Annals of the University of Petroş
Page 5 and 6:
Page 7 and 8:
Concerns on Labour Power Selection
Page 9 and 10:
Page 11 and 12:
Page 13 and 14:
Page 15 and 16:
Page 17 and 18:
Page 19 and 20:
Regional Development - Past, Presen
Page 21 and 22:
Page 23 and 24:
Page 25 and 26:
Page 27 and 28:
Page 29 and 30:
Page 31 and 32:
Page 33 and 34:
Page 35 and 36:
Forms of Tax Evasion in Romania. An
Page 37 and 38:
Page 39 and 40:
Page 41 and 42:
4. CONCLUSIONS Forms of Tax Evasion
Page 43 and 44:
Page 45 and 46:
Mitigation of the Crisis Effects in
Page 47 and 48:
Page 49 and 50:
Page 51 and 52:
Page 53 and 54:
Guiding Marks Regarding the Reasoni
Page 55 and 56:
Page 57 and 58:
Page 59 and 60:
Page 61 and 62:
The Influence of the Mining Unions
Page 63 and 64:
Page 65 and 66:
Page 67 and 68:
Page 69 and 70: The Influence of the Mining Unions
Page 71 and 72: Annals of the University of Petroş
Page 73 and 74: Integration process in management s
Page 75 and 76: Integration process in management s
Page 79 and 80: The Use of Ranking Sampling Method
Page 81 and 82: where: ∧ ∧ 2 s = s = The Use of
Page 91 and 92: ERP and BI Implementation in Romani
Page 99 and 100: Romanian Companies Dilemmas-Busines
Page 107 and 108: Proposal for Strategies to Build Mi
Page 117 and 118: Trust in B2B e-Marketplaces 117 of
Page 119: Trust in B2B e-Marketplaces 119 in
Page 123 and 124: The Role of Accounting Information
Page 131 and 132: Aspects Regarding the Evolution of
Page 139 and 140: The Mining Projects - An Approach i
Page 147 and 148: Promotion of Employment among Youth
Page 149 and 150: Promotion of Employment among Youth
Page 153 and 154: Decisions in Negotiations Using Exp
Page 157 and 158: 3. CASE STUDY Decisions in Negotiat
Page 163 and 164: The Impact of Micro Finance Institu
Page 171 and 172:
Page 173 and 174:
Specific Aspects of the Technical R
Page 175 and 176:
Page 177 and 178:
Page 179 and 180:
Page 181 and 182:
Youngsters - Disadvantaged Group on
Page 183 and 184:
Page 185 and 186:
Page 187 and 188:
Page 189 and 190:
Internal Controls in Ensuring Good
Page 191 and 192:
Page 193 and 194:
Page 195 and 196:
Page 197 and 198:
Page 199 and 200:
Social-Economic Aspects Regarding t
Page 201 and 202:
Page 203 and 204:
Page 205 and 206:
Page 207 and 208:
Page 209 and 210:
Human Capital and Higher Education
Page 211 and 212:
Page 213 and 214:
Page 215 and 216:
Page 217 and 218:
The Role of the Internal Audit in t
Page 219 and 220:
Page 221 and 222:
Page 223 and 224:
Page 225 and 226:
The Utility of the Barter Agreement
Page 227 and 228:
Page 229 and 230:
Page 231 and 232:
Page 233 and 234:
Page 235 and 236:
Page 237 and 238:
Restructuring and Reform in the Jiu
Page 239 and 240:
Page 241 and 242:
Page 243 and 244:
Page 245 and 246:
Page 247 and 248:
Sovereign Risk Assessment under Eco
Page 249 and 250:
Page 251 and 252:
Page 253 and 254:
Page 255 and 256:
The Evolution of Marketing Methods
Page 257 and 258:
Page 259 and 260:
Page 261 and 262:
Page 263 and 264:
The Race to the Bottom and Its Impa
Page 265 and 266:
The Race to the Bottom and Its Impa
Page 267 and 268:
Page 269 and 270:
Types of Decisions Based on Multi-C
Page 271 and 272:
Page 273 and 274:
Page 275 and 276:
Page 277 and 278:
Page 279 and 280:
A Review of Financial Regulations t
Page 281 and 282:
Page 283 and 284:
Page 285 and 286:
Page 287 and 288:
Page 289 and 290:
show all

annals of the university of petroÅani â¼ economics â¼ vol. xi - part i ...

Create successful ePaper yourself

Delete template?

Save as template?

annals of the university of petroÅani â¼ economics â¼ vol. xi - part i ...