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The recent famous financial frauds have demonstrated that in many cases the auditor was either responsible for or an accomplice in their manifestation. Thus, the auditor plays an important role in ensuring a true and fair view regarding the financial position and performance of the…

As the 21st century world would be a cellular age going by the phenomenal increase in cell phones worldwide, the Southeast Asia's market is experiencing a tremendous growth of mobile penetrations in the context of a region for developing countries with large population concentration. The…

This paper analyzes and explains different challenges the European Union (EU) is currently facing. It also analyzes the main impact that globalization has when trying to resolve these challenges. The EU has identified several challenges that their understanding need to be resolved and settled during the…

The fiscal policy of a country must meet its specific development requirements. In Romania, however, public authorities’ vision was often constrained by the pressing needs specific to transition. Against this particular background, the concern for ensuring public finances sustainability has been, in some cases, overcome…

Greenland International School is an International Baccalaureate (IB) school started by an Egyptian elite group of young parents in 1994. The school first started with a few kindergarten classes in a small rented villa in Cairo's high-class district of Mohandessin. As time passed, the small villa…

Many businesses are now moving to e-business and implementing computerized accounting information systems. This phenomenon has given impact to audit profession in performing IT audit, financial reports audit and tracing electronic source documents. Computer-Assisted-Auditing Techniques and Tools (CAATTs) are audit technologies that allow IT audit…

The gravity model is frequently used to analyse bilateral trade statistics. In the paper we will identify, exclusively for Romania, the significant factors of influence on bilateral trade flows. As factors, we will consider the clasical gravity variables and some suplimentary dummy variables. Also, we…

The most common indicators for measuring the countries´ economic level are the macroeconomic aggregates such as the per capita Gross National Product or Gross National Income. Though they reflect the creation of added value, their drawback is that they do not include aspects such as…

As knowledge management (KM) is considered  a multifaceted discipline in Malaysia, KM is still evolving. In fact, the transformation in the Malaysian government's agenda on the Knowledge-economy has been reflected in the development of the Knowledge-based Economy Master Plan in the year 2001. From the…

The concept of user of organizational information system (OIS), contrary to the general thinking among both practitioners and researchers, is problematic. This work therefore seeks to set this concept by referring to literature in OIS. The authors have proposed a theoretical framework that models the…