Globalization of trade, the emergence of information economies, and the growth of the Internet an... more Globalization of trade, the emergence of information economies, and the growth of the Internet and other global communications networks have recast the role of information systems in business and management. The Internet is becoming the foundation for new business models, new business processes, and new ways of distribution knowledge. Companies can use the Internet and network ing technology to conduct more of their work electronically, seamlessly linking factories, offices, and sales forces around the globe. The Internet has created a universal platform for buying and selling goods. Its technology also provides powerful capabilities for driving important businesses processes inside the company and for linking such processes electronically to those of other organizations. This paper explores the electronic business uses of the Internet for the management of the firm as well as th e Internet's growing role in electronic commerce. It includes detailed treatment of the telecommunications revolution, electronic commerce and electronic business technologies, management issues and solutions.
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.
Our economic and social life is becoming more and more knowledge-driven. It has by now become a t... more Our economic and social life is becoming more and more knowledge-driven. It has by now become a truism to say that we live in an information society. But we have only just begun to explore and understand the very real and everyday consequences. One of these is the growing importance of knowledge. This paper presents ongoing research, which analyzes the knowledge value and technologies in the business competitive environment.
Globalization of trade, the emergence of information economies, and the growth of the Internet an... more Globalization of trade, the emergence of information economies, and the growth of the Internet and other global communications networks have recast the role of information systems in business and management. The Internet is becoming the foundation for new business models, new business processes, and new ways of distribution knowledge. Companies can use the Internet and network ing technology to conduct more of their work electronically, seamlessly linking factories, offices, and sales forces around the globe. The Internet has created a universal platform for buying and selling goods. Its technology also provides powerful capabilities for driving important businesses processes inside the company and for linking such processes electronically to those of other organizations. This paper explores the electronic business uses of the Internet for the management of the firm as well as th e Internet's growing role in electronic commerce. It includes detailed treatment of the telecommunications revolution, electronic commerce and electronic business technologies, management issues and solutions.
ntroducere XBRL este un mijloc de comunicare mai uşor, mai rapid şi mai eficient al informaţiei f... more ntroducere XBRL este un mijloc de comunicare mai uşor, mai rapid şi mai eficient al informaţiei financiar-contabile. De fapt este un subset al limbajului XML (eXtensible Markup Language), la rândul său un subset al limbajului SGML (Standard Generalized Markup Language). De aceea, pentru a cunoaşte şi folosi perfect limbajul XBRL trebuie înţeles şi cunoscut limbajul XML. XML este un limbaj de formatare a documentelor de orice tip în vederea introducerii lor în recipiente speciale similare rândurilor şi coloanelor din tabelele specifice software-lui de calcul tabelar (spreadsheets). Ca urmare, XBRL oferă atât conţinutul cât şi structura datelor financiarcontabile de orice fel, şi nu numai. Se spune despre XBRL că oferă utilizatorului abilitatea de a afişa atât numere cât şi contextul despre modul de creare a informaţiei numerice. Ca urmare, XBRL (eXtensible Business Reporting Language) este un limbaj extensibil de raportare economică destinat colectării informaţiilor financiar-contabile despre procesele informaţionale din întreprinderi, care pot fi, conform normelor legale, raportate acţionarilor, băncilor, normatorilor, investitorilor şi tuturor terţilor interesaţi. Scopul acestui limbaj constă în uşurarea analizei şi schimbului de informaţii de către şi /între toţi utilizatorii interesaţi. Pentru a se putea raporta şi distribui informaţii financiar-contabile într-o formă consistentă, creatorii acestui limbaj urmăresc punerea la punct a unui vocabular unitar, respectat la toate documentele raportate în reţeaua Inter-net, pe întreg ciclul de viaţă al informaţiei, începând cu crearea documentelor primare (facturi, comenzi, etc.), a altor documente pentru operaţiile de colectare, agregare şi procesare a informaţiei financiar-contabile, şi finalizând cu reglementările legale, declaraţiile de orice fel şi alte rapoarte ale întreprinderii. După cum este ştiut, în sistemele informaţionale ale întreprinderilor sunt stocate informaţii de o mare diversitate de formate şi detalii. Acest aspect este unul caracteristic chiar dacă întreprinderile utilizează aceleaşi produse software pentru activitatea financiar-contabilă. Aşa se explică inconsistenţele constatate în documentaţiile de creditare sau cu prilejul armonizării contabile, raportării către investitori şi alte activităţi comune. Problema se complică şi mai mult atunci când definiţia unui singur element informaţional poate fi afectată de reglementările specifice dintr-o ţară de origine. De exemplu, valoarea unui activ poate fi definită diferit în unele ţări europene faţă de alte ţări, unde există alte principii şi practici contabile. Asemenea diferenţe afectează multitudinea de agenţi economici care operează în condiţiile respectării unei anumite jurisdicţii naţionale. XBRL creează un vocabular comun pentru descrierea exactă a informaţiilor financiar-contabile în toate detaliile lor pentru includerea lor într-un raport, cu luarea în seamă a deosebirilor de reglementare legală şi altor reglementări.
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.
Globalization of trade, the emergence of information economies, and the growth of the Internet an... more Globalization of trade, the emergence of information economies, and the growth of the Internet and other global communications networks have recast the role of information systems in business and management. The Internet is becoming the foundation for new business models, new business processes, and new ways of distribution knowledge. Companies can use the Internet and network ing technology to conduct more of their work electronically, seamlessly linking factories, offices, and sales forces around the globe. The Internet has created a universal platform for buying and selling goods. Its technology also provides powerful capabilities for driving important businesses processes inside the company and for linking such processes electronically to those of other organizations. This paper explores the electronic business uses of the Internet for the management of the firm as well as th e Internet's growing role in electronic commerce. It includes detailed treatment of the telecommunications revolution, electronic commerce and electronic business technologies, management issues and solutions.
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.
Our economic and social life is becoming more and more knowledge-driven. It has by now become a t... more Our economic and social life is becoming more and more knowledge-driven. It has by now become a truism to say that we live in an information society. But we have only just begun to explore and understand the very real and everyday consequences. One of these is the growing importance of knowledge. This paper presents ongoing research, which analyzes the knowledge value and technologies in the business competitive environment.
Globalization of trade, the emergence of information economies, and the growth of the Internet an... more Globalization of trade, the emergence of information economies, and the growth of the Internet and other global communications networks have recast the role of information systems in business and management. The Internet is becoming the foundation for new business models, new business processes, and new ways of distribution knowledge. Companies can use the Internet and network ing technology to conduct more of their work electronically, seamlessly linking factories, offices, and sales forces around the globe. The Internet has created a universal platform for buying and selling goods. Its technology also provides powerful capabilities for driving important businesses processes inside the company and for linking such processes electronically to those of other organizations. This paper explores the electronic business uses of the Internet for the management of the firm as well as th e Internet's growing role in electronic commerce. It includes detailed treatment of the telecommunications revolution, electronic commerce and electronic business technologies, management issues and solutions.
ntroducere XBRL este un mijloc de comunicare mai uşor, mai rapid şi mai eficient al informaţiei f... more ntroducere XBRL este un mijloc de comunicare mai uşor, mai rapid şi mai eficient al informaţiei financiar-contabile. De fapt este un subset al limbajului XML (eXtensible Markup Language), la rândul său un subset al limbajului SGML (Standard Generalized Markup Language). De aceea, pentru a cunoaşte şi folosi perfect limbajul XBRL trebuie înţeles şi cunoscut limbajul XML. XML este un limbaj de formatare a documentelor de orice tip în vederea introducerii lor în recipiente speciale similare rândurilor şi coloanelor din tabelele specifice software-lui de calcul tabelar (spreadsheets). Ca urmare, XBRL oferă atât conţinutul cât şi structura datelor financiarcontabile de orice fel, şi nu numai. Se spune despre XBRL că oferă utilizatorului abilitatea de a afişa atât numere cât şi contextul despre modul de creare a informaţiei numerice. Ca urmare, XBRL (eXtensible Business Reporting Language) este un limbaj extensibil de raportare economică destinat colectării informaţiilor financiar-contabile despre procesele informaţionale din întreprinderi, care pot fi, conform normelor legale, raportate acţionarilor, băncilor, normatorilor, investitorilor şi tuturor terţilor interesaţi. Scopul acestui limbaj constă în uşurarea analizei şi schimbului de informaţii de către şi /între toţi utilizatorii interesaţi. Pentru a se putea raporta şi distribui informaţii financiar-contabile într-o formă consistentă, creatorii acestui limbaj urmăresc punerea la punct a unui vocabular unitar, respectat la toate documentele raportate în reţeaua Inter-net, pe întreg ciclul de viaţă al informaţiei, începând cu crearea documentelor primare (facturi, comenzi, etc.), a altor documente pentru operaţiile de colectare, agregare şi procesare a informaţiei financiar-contabile, şi finalizând cu reglementările legale, declaraţiile de orice fel şi alte rapoarte ale întreprinderii. După cum este ştiut, în sistemele informaţionale ale întreprinderilor sunt stocate informaţii de o mare diversitate de formate şi detalii. Acest aspect este unul caracteristic chiar dacă întreprinderile utilizează aceleaşi produse software pentru activitatea financiar-contabilă. Aşa se explică inconsistenţele constatate în documentaţiile de creditare sau cu prilejul armonizării contabile, raportării către investitori şi alte activităţi comune. Problema se complică şi mai mult atunci când definiţia unui singur element informaţional poate fi afectată de reglementările specifice dintr-o ţară de origine. De exemplu, valoarea unui activ poate fi definită diferit în unele ţări europene faţă de alte ţări, unde există alte principii şi practici contabile. Asemenea diferenţe afectează multitudinea de agenţi economici care operează în condiţiile respectării unei anumite jurisdicţii naţionale. XBRL creează un vocabular comun pentru descrierea exactă a informaţiilor financiar-contabile în toate detaliile lor pentru includerea lor într-un raport, cu luarea în seamă a deosebirilor de reglementare legală şi altor reglementări.
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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