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In the last two decades the web expansion from web of things to web of thought presents a real provocation for governments across societies to achieve citizens' expectations. The transition from e-government to digital government from reactive to proactive service delivery mechanisms is one of the governments main challenges worldwide. The aim of this paper is to analyse the readiness of governments across Europe for the transition from the traditional e-government to digital government. In the paper the digital government is analyzed comparatively with the e-government and focusing on the main differences. [ABSTRACT FROM AUTHOR]

Prudence, a controversial accounting concept, is often debated in the research literature through conceptual depictions, analyses of the regulatory process, norms or empirical tests. In this study, our emphasis is on the recourse to prudence in preparing the annual financial statements of Romanian listed entities subsequent to the elimination in 2010 of the notion of prudence from the IFRS Conceptual Framework issued in 2010. Two types of financial information were considered relevant for the analysis of the recourse to prudence: the provisions and the impairment/write-down of assets. The period taken into consideration is 2010-2016 and the sample is comprised of 13 listed companies on the Bucharest Stock Exchange (BSE) from 5 important industry sectors in Romania. Our findings indicate that the elimination of prudence did not affect the way and the method of presentation of the provisions and of the impairment/write-down of assets in the financial statements of listed companies in Romania. [ABSTRACT FROM AUTHOR]

Reference to the specialist literature in the field of accounting proves that prudence in accounting is a concept used when preparing financial statements. Although the current conceptual accounting framework issued by IASB no longer makes a presentation of the concept of prudence, the economic environment has not given up preparing financial statements in the spirit of prudence. The analysis of the types of provisions recorded by the companies quoted on the Romanian Stock Exchange (BVB Bucharest) and their typology provides evidence of the existence of accounting conservatism when preparing financial statements, although the accounting regulation does not impose a conduct based on the concept of prudence. [ABSTRACT FROM AUTHOR]

This paper presents the general concepts about human trafficking, prevention and methods of fighting against it, geographical information system concept and how such a system might respond to requirements of its users in order to be useful in preventing and combating this crime are also described. An efficient implementation of this system allows understanding its potential, providing effective ways of performing operations. For example, organizations that fight against human trafficking as well as competent intervention authorities as users of the system will be able to input, update and continuous improvement of data, according to the results of GIS, the latter may arise in disadvantaged areas, with the highest risk, and constantly check and control the risk categories of people. The paper concludes that in Romania is needed considerable improvement of this work to prevent and combat trafficking and effectively implementation of GIS technology can be that improvement in our system [ABSTRACT FROM AUTHOR]

After 1994, the Romania accounting regulation faced many important changes. Accounting regulation was issued in Romania before 1990, but nobody spoke about accounting principles. The presentation of accounting principles in the Romanian accounting regulation has been made recently. The accounting profession tried, first of all, to understand these new concepts, and after that it started to use them in its activity. The going concern principle represents a fundamental concept used in order to prepare the financial statements of an entity. At national level, the Romanian economy faces an increased number of entities with financial difficulties and often with insolvency. The present paper aims to present some reflections upon the role of accounting practitioner in going concern analysis and accordingly the presentation of some issues that could prevent the financial difficulties and even the insolvency of an entity. [ABSTRACT FROM AUTHOR]