Author: Bogdan Ştefan Ionescu

Introduction. Due to the current global economic situation, all the companies are now involved in searching effective ways of improving efficiency and profitability. Many researchers  claim that the digital technologies are used to improve the decision making process for businesses. As shown by the recently published studies, the latest trend in information technology is “cloud computing”.

Aim of the study. Our research approach consisted in checking the perception of both MSc students enrolled to research and professional masters organized by the Faculty of Accounting and Management Information Systems and teaching staff who is teaching Accountingin Academy of Economic Study as regards the usefulness of adopting the “cloud computing” technologies by more and more Romanian companies.

Introduction. The importance of technology for the economic development is widely recognized considering the impact it can have on the success, survival or failure of business activities of the companies, particularly in an environment of intense and global competition. Technology often provides saving solutions in downward economic cycles because it allows the creation of more effective business models and ecosystems.

Aim of the study. The article addresses the issue of Cloud Computing concept from the perspective of its implications on the business environment. In this respect we have analyzed the changes brought by the new technology which come to connect the discontinuities between the IT solutions adopted by small and medium organizations and those adopted by large corporations. The article analyzes the benefits and limitations of cloud both in terms of small companies and in terms of more developed entities. Whatever the size and type of organization but especially for SMEs Cloud provides a competitive advantage by providing access to affordable, reliable and flexible IT solutions that allows them to operate more efficiently among their competitors in the market.
Keywords: cloud, small companies, corporations, benefits, challenges

Introduction. The continuously transformation of the contemporary society and IT environment circumscribed its informational has led to the emergence of the cloud computing technology that provides the access to infrastructure and subscription-based software services, as well.

Aim of the study. In the context of a growing number of service providers with of cloud software, the paper aims to identify the perception of some current or potential users of the cloud solution, selected from among students enrolled in the accounting (professional or research) master programs with the profile organized by the Bucharest University of Economic Studies, in terms of their expectations for cloud services, as well as the extent to which the SaaS providers are responsible for the provided services.
Keywords: Cloud computing, SaaS (Software as a service), Service Level Agreement (SLA), Quality of Service (QoS), Cloud Accounting

Introduction. We believe that through this work we were able to bring into discussion only a part of the specific issues related to credit risk management scoring systems and we believe that this work represents a support for future research.

Aim of the study. This paper is a detailed overview from theoretical and practical perspectives of a scoring system used by a financial institution in assessing the credit risk of a corporate client. The objective of this research was to demonstrate the importance of a scoring system for a credit institution when approving a loan application of a potential borrower. The complexity and importance of the topic makes it a subject of high interest for all type of credit institutions.
Keywords: credit risk, scoring, multidimensional model, database, application, corporate clients.
JEL Classification: G2