ROMANIAN COMPANIES’ WEB-BASED DISCLOSURE CHOICES AND CAPITAL MARKETS

This article aims to investigate the web-based disclosure choices andpractices among Romanian companies listed on Bucharest Stock Exchange. Web-based disclosure offers advantages that are absent in paper-based voluntarydisclosure: it can be accessed globally at much lower costs and it can be updatedmuch more timely also at much lower costs. Another goal of the paper is to establishthe criteria in order to select properly the sample companies. After presenting theadvantages and eventual risks of Internet Financial Reporting and analyzing previousinvestigative reports and articles, this paper investigates the degree to whichRomanian listed companies to disclose financial and non-financial information areusing the Internet. The web sites of these companies were examined throughout May2007 to May 2008, with a view to determining which companies present voluntaryfinancial or non-financial data in addition to the Annual Report and Accounts.internet financial reporting, mandatory and voluntary disclosure, capital markets,listed companies

Secure migration of WebAssembly-based mobile agents between secure enclaves

Cryptography and security protocols are today commonly used to protect data at-rest and in-transit. In contrast, protecting data in-use has seen only limited adoption. Secure data transfer methods employed today rarely provide guarantees regarding the trustworthiness of the software and hardware at the communication endpoints. The field of study that addresses these issues is called Trusted or Confidential Computing and relies on the use of hardware-based techniques. These techniques aim to isolate critical data and its processing from the rest of the system. More specifically, it investigates the use of hardware isolated Secure Execution Environments (SEEs) where applications cannot be tampered with during operation. Over the past few decades, several implementations of SEEs have been introduced, each based on a different hardware architecture. However, lately, the trend is to move towards architecture-independent SEEs. As part of this, Huawei research project is developing a secure enclave framework that enables secure execution and migration of applications (mobile agents), regardless of the underlying architecture. This thesis contributes to the development of the framework by participating in the design and implementation of a secure migration scheme for the mobile agents. The goal is a scheme wherein it is possible to transfer the mobile agent without compromising the security guarantees provided by SEEs. Further, the thesis also provides performance measurements of the migration scheme implemented in a proof of concept of the framework

STUDY ON THE SITUATION OF THE REAL ESTATE MARKET IN THE TOWN OF FLOREȘTI, CLUJ COUNTY

In the context of the development of the real estate market in the metropolitan area of Cluj-Napoca, the paper aims at an analysis of the sale value of the buildings in this area. Thus, in order to carry out the analysis, a residential real estate property located in Floresti, Floresti commune, Cluj County, was studied, being composed of: intravilan land with an area of 600 sqm and Family building with a height regime of P+E, having the following description in the land book: Family construction, with a height regime P+E, built in 2014, with a surface built on the ground of 130 sqm,  developed area of 230 sqm and usable area of 190 sqm. The construction is divided as follows: on the ground floor - vestibule, living room, hallway, G.S., office, 2 storage spaces, kitchen, room, C.T., garage; upstairs - 3 bedrooms, 2 bathrooms, 3 dressing rooms, hallway + staircase. The approach applied to the valuation of this property was: the direct comparison approach (through the market). Following the application of this method and the results according to the valuation report, the estimation of the market value of the property is 227,000 Euro equivalent to 1,118,000 Ron. The amount was taken over as a result of the direct comparison method because the purpose of this valuation is to estimate the value with a view to the sale of the property. At the time of the evaluation (10.05.2021) it is noticed that the zonal supply is quite high, and the demand is also increasing, thus being an active market. &nbsp

VOLUNTARY INTERNET FINANCIAL REPORTING AND DISCLOSURE – A NEW CHALLENGE FOR ROMANIAN COMPANIES

The majority of IFR and disclosure studies are focused on USA and European developed countries. Only a few studies have been carried on CEE countries. This paper examines the extent of voluntary internet financial reporting and disclosure of the Romanianfinancial reporting, Internet, voluntary disclosure, listed companies