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"1 Decembrie 1918" University, Alba Iulia, Faculty of Economic Sciences
Annales Universitatis Apulensis Series Oeconomica
Nr. 10 / 2008, volumul 1
Table of contents is available here
Comprehensive Income In Europe: Valuation, Prediction And Conservative Issues Autori: Igor Goncharov, University of Amsterdam, The Netherlands Allan Hodgson, University of Amsterdam, The Netherlands Keywords: comprehensive income, value relevance, analyst forecast revisions, European IFRS, accountingconservatism JEL Codes: M41, G12 | Abstract Paper |
Factors Influencing The Extent Of Corporate Compliance With Ifrs. The Case Of Hungarian Listed Companies Autori: Szilveszter Fekete, „Babeş-Bolyai” University of Cluj-Napoca Dumitru Matiş, „Babeş-Bolyai” University of Cluj-Napoca János Lukács, „Corvinus” University of Budapest Keywords: IAS/IFRS, compliance, disclosure, Hungary JEL Codes: M40, M41 | Abstract Paper |
Empirical Analysis Over The Evolution Of The Innovational Fixed Costs And Its Recognition In The Human Resources Orientated Environment Autori: Ana Morariu, Academy of Economic Studies of Bucharest Flavia Stoian, Academy of Economic of Studies of Bucharest Ana Maria Marinoiu, Academy of Economic Studies of Bucharest Doina Crişan Hăbean, Academy of Economic Studies of Bucharest Keywords: the fixed costs, human resources JEL Codes: M41 | Abstract Paper |
Pro And Contra Opinions Regarding A Sme Accounting Standard Autori: Adriana Tiron Tudor, „Babeş-Bolyai” University of Cluj-Napoca Alexandra Muţiu, „Babeş-Bolyai” University of Cluj-Napoca Keywords: accounting, international standard, SME JEL Codes: M41 | Abstract Paper |
The Changing Role Of Accountants In A Transition Economy – Evidence From Romania Autori: Cătălin Nicolae Albu, Academy of Economic Studies of Bucharest Nadia Albu, Academy of Economic Studies of Bucharest Robert Faff, „Monash” University Allan Hodgson, Amsterdam Business School, University of Amsterdam Keywords: accountants in transition, hybridization of accounting roles, Romanian accountingprofession, two-cycle accounting system, enterprise resource planning, job-offer analysis JEL Codes: M40 | Abstract Paper |
The Particularities Of Product Cost Calculation At The Enterprises With Seasonal Activity Autori: Viorel Ţurcanu, Academy of Economic Studies of Moldova, Viorica Zaporojan, Academy of Economic Studies of Moldova, Keywords: cost, calculation of cost, correlation coefficient, services of interdependentsections, distribution basis, and method of cost calculation. JEL Codes: M 41 | Abstract Paper |
Internal Audit For Financial Investment Companies – Assurance For Adequate Supervising Of Corporate Governence Principles Autori: Tatiana Dănescu, „Petru Maior” University of Târgu Mureş, Ovidiu Spătăcean, „Petru Maior” University of Târgu Mureş Keywords: investment companies, corporate governance structures, internal control,management policies, tests and procedures JEL Codes: M42 | Abstract Paper |
Approaches Of Environmental Information Audit In Annual Reports Autori: Leontina Beţianu, ”Alexandru Ioan Cuza” University of Iaşi Iuliana Georgescu, „Alexandru Ioan Cuza” University of Iaşi Keywords: environmental auditing, annual report, environmental information, environmentalaccounting JEL Codes: M42, Q59 | Abstract Paper |
Romanian Companies’ Web-based Disclosure Choices And Capital Markets Autori: Victoria Bogdan, University of Oradea Cosmina Mădălina Pop, University of Oradea, Keywords: internet financial reporting, mandatory and voluntary disclosure, capital markets,listed companies JEL Codes: G10, G14, M14, M41 | Abstract Paper |
A General View Over The Structural Funds In Tourism – Case Study Romania - Autori: Lucia Sucală, „Babeş-Bolyai” University of Cluj-Napoca Cristina Nistor, „Babeş-Bolyai” University of Cluj-Napoca Keywords: tourism, accounting, audit, regional policy JEL Codes: L83, M41, M42, R58 | Abstract Paper |
Drawing Up The Financial Budget In The Case Of A Public Transportation Company Autori: Sorin Adrian Achim, „Babeş-Bolyai” University of Cluj-Napoca Monica Violeta Achim, „Babeş-Bolyai” University of Cluj-Napoca Mirela-Oana Pintea, „Babeş-Bolyai” University of Cluj-Napoca Alin - Ionel Ienciu, „Babeş-Bolyai” University of Cluj-Napoca Keywords: financial management, budget, financial budget, profit center JEL Codes: M 41 | Abstract Paper |
Request Of The European Development And Globalization: The Payment Based On Shares (ifrs 2) Autori: Gheorghe Lepădatu, „Dimitrie Cantemir” Christian University of Bucharest Keywords: balance sheet, opening IFRS, previous GAAP, shares, financial instruments, fairvalue JEL Codes: M41 | Abstract Paper |
Financial Reporting In The Lodging Industry From The Segment Reporting Aspect Autori: Andor Pajrok, University of Pecs, Keywords: the lodging industry, IAS JEL Codes: M410 | Abstract Paper |
Variable And Fixed Costs In Company Management Autori: Sorin Briciu, „1 Decembrie 1918” University of Alba Iulia Keywords: fixed costs, variable costs, the cost of the under-activity JEL Codes: M 41 | Abstract Paper |
Harmonization And Standardization Of The Accounting And Its Functions Autori: Elżbieta Wysłocka, „Czestochowa” University of Technology Keywords: accounting, harmonization, standardization, function JEL Codes: M41 | Abstract Paper |
Incomes And Expenses Define Elements Of The Budgetary Accounting Of Public Institutions Accounting Autori: Iuliana Cenar, „1 Decembrie 1918” University of Alba Iulia Keywords: public accounting, the public institution accounting, budgetary accounting,incomes, expenses JEL Codes: M41, P43, H83 | Abstract Paper |
The Annual Reports And Financial Decisions Autori: Maria Berheci, „Alexandru Ioan Cuza” University of Iaşi Keywords: financial statements, balance sheet, income statement, cash flow statement,decision. JEL Codes: M41, M48 | Abstract Paper |
The Relationship Between Internal And External Audit Autori: Atanasiu Pop, „Babeş-Bolyai” University of Cluj-Napoca, Cristina Boţa-Avram, „Babeş-Bolyai” University of Cluj-Napoca Florin Boţa-Avram, „Babeş Bolyai” University of Cluj-Napoca Keywords: internal audit, external audit, objectivity, competence JEL Codes: M42 | Abstract Paper |
Financial Comunication Through The Financial Statements Acording To The International Accounting Settlements Autori: Elena Hlaciuc, „Ştefan cel Mare” University of Suceava Camelia Mihalciuc, „Ştefan cel Mare” University of Suceava Anişoara Apetri, „Ştefan cel Mare” University of Suceav Keywords: financial statements, IASB, IAS/IFRS financial reporting JEL Codes: M41 | Abstract Paper |
The Adaptation Of Accounting Data Within Integrated Informatics Systems Autori: Radu Bălună, University of Craiova Daniela Bălună, High School of Craiova Keywords: decision, informational system, integrated system, ERP JEL Codes: M40 | Abstract Paper |
The Pricing Of Audit Services: Evidence From Romania Autori: Atanasiu Pop, „Babeş-Bolyai” University of Cluj-Napoca Oana - Raluca Iosivan, ralucaiosivan@yahoo.com Keywords: Romania, Auditor’s fees, External auditing, Auditors, Modelling JEL Codes: M42, L84 | Abstract Paper |
Accounting Aspects Of The Acquisition Of Tangible Assets Through Leasing Autori: Ionela Cornelia Stanciu, „Valahia” University of Târgovişte Nicolae Todea, „1 Decembrie 1918” University of Alba Iulia Keywords: Leasing, lessor, finance lease JEL Codes: M 41, O10 | Abstract Paper |
Fiscal Policy Sustainability In Romania Autori: Ioan Talpoş, West University of Timisoara Cosmin Enache, West University of Timisoara Keywords: fiscal policy, sustainability, stationarity tests, cointegration tests JEL Codes: H20, H63, C22, C32 | Abstract Paper |
The Reflection Of Enterprise Performance Through Cash Flows Autori: Petru Ştefea, West University of Timişoara Andrei Pelin, West University of Timişoara Daniel Brindescu, West University of Timişoara Keywords: performance, financial flows JEL Codes: G10 | Abstract Paper |
Recent Changes On Romanian Capital Market’s Volatility In The Framework Of A Component Garch Model Autori: Dima Bogda , West University from Timisoara Pirtea Marilen, West University from Timisoara Murgea Aurora, West University from Timisoara Mura Petru Ovidiu, West University from Timisoara Keywords: Romanian capital market, financial crisis, Component GARCH, long-run volatility, short-run volatility JEL Codes: G10,G15 | Abstract Paper |
Systemic Risk Management In The Bank Activity: New Approches Autori: Marin Opriţescu, University of Craiova, Alina Georgiana Manta, University of Craiova Keywords: model, systemic risk, warning in time system. JEL Codes: G21, G24, G32 | Abstract Paper |
The Level Of The Exchange Rate And The Balance Of Payments, Relations And Influences Autori: Daniela Zăpodeanu, University of Oradea Mihai Cociuba, University of Oradea Keywords: balance of payments, current account, capital account, exchange rate. JEL Codes: F40 | Abstract Paper |
Controvercy In The Evolution Of The World And European Financial Regulation Autori: Alexandru Olteanu, “Nicolae Titulescu” University Mădălina Antoaneta Rădoi (Olteanu), “Nicolae Titulescu” University Keywords: globalization; financial regulation; financial supervision; financial markets efficiency,financial conglomerates. JEL Codes: F 36 | Abstract Paper |
Investment Decisions In A Firm As The Part Of Business Financial Decision System Autori: Melles Hagos Tewolde, Institute of Economics, Illyés Gyula College of the University of Pécs Keywords: strategic perspective, decisional framework, components of analysis, economic analysismethods. JEL Codes: G10 | Abstract Paper |
Uncorrelations In The Value Stock Exchange In Bucharest Autori: Teodor Hada, “1 Decembrie 1918” University of Alba Iulia Keywords: the stock exchange, index, market JEL Codes: G10, G15 | Abstract Paper |
The Effects Of Reevaluating The Balance Sheet On The Financial Standing Of The Company Autori: Marian Siminică, University of Craiova Daniel Cîrciumaru, University of Craiova Mirela Ganea, University of Craiova Keywords: Financial analysis, reevaluation, financial standing, balance sheet JEL Codes: G34 | Abstract Paper |
Risk Aversion Behavior. Relationships Between Risk Aversion, Prudence And Cautiousness Autori: Pirtea Marilen, West University de Vest of Timisoara Boţoc Claudiu, West University de Vest of Timisoara Keywords: risk aversion, prudence, cautiousness JEL Codes: G 32 | Abstract Paper |
Inflation Influence About Investment Decision Autori: Dorel Berceanu, University of Craiova Anca Băndoi, University of Craiova Keywords: investment, decision, inflation, cash flow JEL Codes: G 31 | Abstract Paper |
The Economic Efficiency Of Field Crops Cultivation In South Romania: Trends And Actions For Improvement Autori: Leonardo Badea, Valahia University of Târgovişte Mihai Mieilă, Valahia University of Târgovişte Keywords: Efficiency analysis, traditional crops, industrial crops JEL Codes: G31 | Abstract Paper |
Models Of Resources Allocation Within The Sustainable Agricultural Holdings Autori: Burja Camelia, “1 Decembrie 1918” University of Alba Iulia Todea Nicolae, “1 Decembrie 1918” University of Alba Iulia Keywords: agricultural holdings, natural resources, allocation models, sustainable development JEL Codes: JEL: Q16, Q56 | Abstract Paper |
Shadow Economy, Economic Growth And Labor Market. Romanian Case Autori: Mutaşcu Mihai, West University of Timisoara Keywords: shadow economy, effects, economic growth, labor market JEL Codes: O17, O40, J40 | Abstract Paper |
The Essence And Role Of Regulatory Reform Autori: Rodica Tiron, Academy of Economic Studies of Moldova Keywords: regulatory reform, stages of regulatory reform, deregulation, quality of regulations,principles of regulation, regulatory management. JEL Codes: G38 | Abstract Paper |
Fiscal Policy In Endogenous Economic Growth Models With Two R&d Sectors Autori: Cosmin Enache, West University of Timisoara Keywords: fiscal policy, endogenous economic growth JEL Codes: H30, E10, L16, O31, O40 | Abstract Paper |
Investments In Iron And Stell Industry Section In Poland Under Globalization Conditions Autori: Beata Ślusarczyk, Czestochowa University of Technology Keywords: investments, globalization, mergers and takeovers of companies, iron and steel industry JEL Codes: G32 | Abstract Paper |
The Efficiency Of Resource Usage In The Social Health Insurance System Autori: Cumpănaşu Ecaterina, Health Insurance House of Hunedoara Văidean Viorela-Ligia, „Babeş-Bolyai” University Cluj-Napoca Keywords: social health insurance, the national unique social health insurance fund, public healthexpenses JEL Codes: G22, G28, H51, I11, I18 | Abstract Paper |
Overconfidence And Trading Volume: Evidence From An Emergent Market Autori: Zaiane Salma, Faculty of Economics and Management Sciences of Tunis Abaoub Ezzeddine, Faculty of Economics and Management Sciences of Tunis Keywords: overconfidence, disposition effect, trading volume, emergent market JEL Codes: G11; G12 | Abstract Paper |
Capital Adequacy In The Romanian Banking System Autori: Socol Adela, „1 Decembrie 1918” University of Alba Iulia Keywords: Solvency Indicators, Adequate Banking Capitalization, Regulatory Capital JEL Codes: JEL Classification: G21, G24 | Abstract Paper |
Analysis On The Romanian Banking Legislation And The Banks Probability Of Default Autori: Iulia Iuga, “1 Decembrie 1918” University of Alba Iulia Keywords: probability to default, legal analysis, collateral contracts, jurisdictions JEL Codes: G21 | Abstract Paper |
The Financial Equilibrium And Competitiveness Within Agricultural Holdings Autori: Adina-Elena Dănuleţiu, “1 Decembrie 1918” University of Alba Iulia Dan-Constantin Dănuleţiu, “1 Decembrie 1918” University of Alba Iulia Keywords: financial equilibrium, competitiveness, agricultural holdings, indicator JEL Codes: G32, Q12 | Abstract Paper |
External Audit In Nhs Trusts Autori: Iulian Dobra, “1 Decembrie 1918” University of Alba Iulia, Keywords: Audit regulation; Corporate governance; NHS trusts; Audit independence; Audit quality JEL Codes: I11 | Abstract Paper |
Recent Evolutions Of The Romanian Capital Market In The Context Of Financial Crisis Autori: Bogdan Dima, West University of Timişoara Aurora Murgea, West University of Timişoara Gabriel Marilen Pirtea, West University of Timişoara Keywords: Romanian capital market, financial crisis, Quandt-Andrews test, BET, BET-C, BET-FI JEL Codes: G10,G15 | Abstract Paper |
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