Nr. 10 / 2008, volumul 1

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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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