This paper presents some original techniques for implementing accounting knowledge in PROLOG language. We will represent rules of operation of accounts, the texts of accounting operations, and how to compute the depreciation.

Keywords: accounting, knowledge representation, PROLOG, depreciation, natural language processing

RoÅŸia Montană case became representative by its complexity, considering the interaction of the economic with other social sectors on one hand, and on the other hand, considering the context of a economy on the globalization edge in a South-eastern European country 'rebuilt' after 1989 and in a permanent 'reform' of 20 years, representative by the way the economics dictates to the politics, sealing the road to sustainable disaster in an "era of sustainable development”. Edifying symbol of the times that we live at the beginning of the XXIst century, maintaing the focus on the Romanian opened wound RoÅŸia Montană is equivalent to a live lesson about the survival or the collapse of the (human) ecosystem. About the morality as a reality of another order than that of biological life and as a sine qua non condition of the humanity preservation.

Note: The aggregate term Third World was challenged as misleading starting with the Cold War period, because it got various meanings depending on different points of view: 1. it was used to define during the Cold War the countries that remained non-aligned or not moving at all with either capitalism and NATO (which along with its allies represented the First World) or communism and the Soviet Union (which along with its allies represented the Second World); 2. it has also a completely different definition according to human development index – the term Third World, when used today generally denotes countries that have not "developed" to the same levels as OECD countries, and which are thus in the process of "developing"; 3. in the 1980s, economist Peter Bauer offered a competing definition for the term Third World, claiming that the attachment of Third World status to a particular country was not based on any stable economic or political criteria, and was a mostly arbitrary process. The large diversity of countries that were considered to be part of the Third World, from Indonesia to Afghanistan, ranged widely from economically primitive to economically advanced and from politically non-aligned to Soviet- or Western-leaning. The only characteristic that Bauer found common in all Third World countries was that their governments "demand and receive Western aid" (the giving of which he strongly opposed). So I must mention that in this paper I use the term Third World  with its generally second and third meaning from the above definition.

Nowadays, in the marketing area, a new concept of marketing is emerging: the emotional marketing. The emotional marketing studies how to arouse emotions in people to induce them to buy that particular produc/service. Recent studies shown how purchasing choices and decisions are the result of a careful analysis of rational and emotional aspects. Psychological literature recognizes that the emotional conditions influence every stage of decision-making in purchasing process.
Emotions play a key role in any kind of social or business decision. The emotions are manifested in verbal, facial and textual expressions. People when speak, interact and write, convey emotions.

Keywords: emotions, emotional marketing, emotional brand, emotional intelligence,emotions measurement.

This study investigates the relationship between service quality and customer satisfaction in the telecommunication industry with a focus on Mobile Telecommunication Network (MTN) Nigeria. A total of 230 respondents participated in the study. Research questions and objectives were set, alongside the hypotheses that were formulated and tested. Descriptive statistics comprising the simple percentage and tables were used for data presentation and analysis. Regression analysis and Pearson product moment correlation coefficient were employed in testing our hypotheses. The study reveals that service quality has effect on customer satisfaction and that there is a positive relationship between service quality and customer satisfaction. The researcher concluded by recommending that organisations should focus more attention on service quality, because of its effects on customer satisfaction. To ensure that customer satisfaction level is high, organisation must first of all know the expectations of the customers and how they can meet such expectations. Customer satisfaction helps in customer loyalty and retention. It has been discovered that it costs to attract new customer than to retain existing ones. It is also recommended that organisations should welcome suggestions from customers and more programmes should be designed to measure service quality and customer satisfaction.

Keywords: Customer, Service, Customer Satisfaction, Service Quality, Customer Loyalty.

Virtual organization emerged as a highly flexible structure in response to the rapidly changing environment of 20^th century. This organization consists of independently working parties that combine their best possible resources to exploit the emerging market opportunities. There are no formal control and coordination mechanisms employed by the classical hierarchical structures. Parties, therefore, manage their dependencies on each other through mutual understanding and trust.

Mathematician John Nash, having significant contributions in Game Theory suggests that in every non-cooperative game there is at least one equilibrium point. At this point, according to him, every strategy of the player represents a response to the others’ strategies. Such equilibria could exist in a virtual organization, at which parties coordinate which each other to optimize their performance.

Coordination/Matching problems are likely to arise among game theoretically coordinating parties in a virtual organization, mainly due to lack of binding agreements. By identifying and resolving these matching problems, virtual organizations could achieve efficiency and better coordination among parties.  

This paper represents a study on the implementation of the international accounting standards in Romania. Through this paper we find out about the stages covered and the solutions
adopted by Romania as well as the perspectives concerning the adaptability of the national accounting system to the performance of the international standards in the accounting domain, namely: the elaboration of accounting regulations harmonized with International Accounting Standards or, in other words, the internationalization of the national accounting system; ensuring the compliance of Romanian accounting regulations with the European directives and, in consequence,
waiving the International Accounting Standards (at least at declarative level) for the financial reporting in relation to the state institutions; the transition to the gradual implementation of International Accounting Standards/Financial Reporting (IAS/IFRS). We made also some assessments on the perspectives of using IAS/IFRS as a unique set of norms (as accounting basis for the preparation of individual financial statements) and we are pointing a series of costs and benefits
of their application. To accomplish this work it has been carried out an analysis on the normalization of accounting and particularly on the accounting norms which apply in Romania.

Keywords: normalization, regulations, convergence, conformity, standards, accounting