This paper presents some insights concerning qualitative and semi-quantitative audit risk assessment methods. We consider that semi-quantitative assessment collaborated with qualitative interpretation can be a better solution in evaluation auditors’ decisions. We then exemplify our solution by...

Nowadays Decision Support Systems deal with impressive amount of information. Current Decision Support Systems are customized solutions, possible to be used only in the context for which they were developed. In addition to this the information integration is other common problem of the Decision...

The evolution of the information and communication technologies (ICTs) and the increase of the role given to environment in society have led to the widening of the green ICT concept. The way in which they can contribute to the improvement of life conditions, as related to the ecosystem, depends...

This paper deals with the influence of the companies’ characteristics and the implicit or explicit consumers’ preferences for the environmentally-friendly ICT products. The interest of organisations in the innovation of green ICTs is conditioned by a range of subjective or objective factors,...

The last decades have brought a growing concern for the phenomenon of globalization both in the public and private sectors. It reflects both its enlargement and the changeover and the expansion or outsourcing work to firms in other countries or through labour migration. Accounting and auditing...

Semantic web technologies are considered to be the next wave for web technologies related with rich internet web applications, content management, and document and information management. The most promising semantic web applications for business domain are considered to be the semantic web...

This paper treats with examples the practical use of Semantic Web technologies for describing business data. The main problems that the present paper addresses are related to identifying the main activities/ functions of an organization that can be represented with Semantic Web technologies. We...

This paper tries to discuss some findings in mathematical decision-making modeling models with applications in business processes. We start by presenting some technological implications and implementations of decision-making models. After this we discuss some implementations realized by us and...

This paper tries to presents limits of the actual decision-support systems that stands at the origin of the unachieving an informed decision-making process.We discuss the requirements, actual implementations and limits of it based on two facts: the distinction between data and knowledge and the...

This paper presents actual limits of DSS and KBS in supporting business decisions processes. After a brief review of DSS and KBS limits we propose a solution that consist in information semantically integration with the use of ontology and inference engine in a contextualized web browser. We...