VOLUME 3(4) • 2008
MARKET MECHANISMS AND THE COMPETITIVENESS OF ROMANIAN SERVICES
ABSTRACT. Toma et al. write that with the introduction of the electricity market the system operators as well as the market operators are facing more and more unpredictable challenges. Segal remarks that since the collapse of the Soviet Union in 1989, Romania has faced the challenges of moving from ..
PROMOTION OF TRADITIONAL ROMANIAN PRODUCTS AND NEW MARKETS
ABSTRACT. Birsan and Susu clarify the problems of rural tourism in Romania and develop a model of competitiveness together with an associated set of indicators. Nedelea says that the tourist potential of Romania could compete with the tourist supply of any other country in the world thus significant..
MARKET NICHES AND TRADITIONAL ROMANIAN PRODUCTS IN EUROPE
ABSTRACT. Crosetto claims that, in the 1990s, Romania attracted foreign direct investment from a growing number of Italian SMEs. Alexandri and Alboiu describe the Romanian food consumption model in the context of the European Union integration, revealing, in the description of the Romanian situation..
INVESTMENTS IN RURAL FINANCE FOR AGRICULTURE
ABSTRACT. Dries and Swinnen analyse agricultural investments and financing in Polish agriculture, with emphasis on the dairy sector. Munton maintains that since the late 1960's financial institutions (pension funds and insurance companies) have steadily purchased the freehold to agricultural land in..
PRODUCTION PLANNING AND THE CHANGING STRUCTURE OF AGRICULTURE
ABSTRACT. Hatziprokopiou et al. analyze the production structure, technical change, and total factor productivity of Albanian agriculture during the postwar period. Poonyth et al. evaluate the production structure of the South African agricultural sector for the period 1970-1998, using a translog fu..
DYNAMICS OF AGRICULTURAL EXPLOITATIONS
ABSTRACT. Veres et al. argue that the measurement of agricultural exploitation sustainability can be achieved through a set of indicators which refer to the three fields – economic, social and ecological. Cook et al. maintain that new control strategies for insect pests of arable agriculture are nee..
MANAGING SUSTAINABLE DEVELOPMENT AND THE MODERNIZATION OF AGRICULTURAL EXPLOITATION
ABSTRACT. Contoman writes that for larger agricultural units, the main condition for getting a higher production is to manage the land properly by introducing crop rotation. Brad et al. contend that planning is the process to identify the present situation, to establish the objectives and to specify..
AUDIT COMMITTEE EFFECTIVENESS IN FINANCIAL REPORTING
ABSTRACT. Garcia-Benau and Zorio examine the audit report of 147 firms from the EU that prepare their financial statements in compliance with the standards developed by the IASB. Messier et al. present information on the causes and detection of misstatements by auditors and the relationship of those..
CAN INTERNAL CONTROL AND EXTERNAL AUDITING SUBSTITUTE FOR EACH OTHER?
ABSTRACT. Abdolmohammadi and Usoff report on changes in the extent to which decision aids are perceived to be useful for performing detailed financial audit tasks. Mangena and Tauringana investigate the relationship between audit committee characteristics and the decision to engage external auditors..
IMPLEMENTING GOVERNMENT IFMIS SYSTEMS AND STRENGTHENING PUBLIC FINANCIAL MANAGEMENT
ABSTRACT. Rodrigues and Govinda describe the various processes involved in the building of an Integrated MIS for a University in a small developing country that faces serious economic challenges. Cameron et al. write that RIMIS aims to provide landscape managers, from diverse disciplines and organiz..
THE INTEGRATION OF MANAGEMENT ACCOUNTING INFORMATION WITH STRATEGIC PLANNING
ABSTRACT. Rezaee et al. write that manufacturing firms in Asia are adopting some of the changes advocated in the "new" managerial accounting. Cleary writes that, in the context of intellectual capital (IC) research, management accounting is most appropriately situated as an element of a firm's struc..
EXPERT SYSTEMS AND MANAGERIAL EVALUATION OF INTERNAL CONTROLS
ABSTRACT. Changchit and Holsapple observe that both practitioners and researchers have devoted significant effort to the study of decision aids, especially expert systems, to assist auditors in internal control evaluations. Best et al. report the results of a research project which examines the feas..