Nr. 11 / 2009, volumul 1

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Erp Package Evaluation, The Case Of Smes Kavala’s Region

Autori:
S. Valsamidis, Department of Accountancy Kavala Institute of Technology
A. Mandilas, Department of Accountancy Kavala Institute of Technology
M. Nikolaidis, Department of Accountancy Kavala Institute of Technology
P. Polychronidou, Department of Accountancy Kavala Institute of Technology


Keywords: ERP, SMEs, criteria evaluation
JEL Codes: C8 		Abstract

Paper
Analytical Procedures Used In Financial Audit For Thevaluation Of Portfolio Performances – Case Of Financial Investment Companies

Autori:
Tatiana Dănescu, Petru Maior University of Tîrgu Mureş
Ovidiu Spătăcean, Petru Maior University of Tîrgu Mureş


Keywords: Financial Investment Companies, financial assets, portfolio management, rate of return and riskcorrelation, analytical procedures, investment decision.
JEL Codes: M42		Abstract

Paper
Actual Aspects Regardind The Ifrs For Sme – Opinions, Debates And Future Developments

Autori:
Ramona Neag , Petru Maior University of Tirgu Mureş
Ema Maşca, Petru Maior University of Tirgu Mureş
Irina Păşcan, Petru Maior University of Tirgu Mureş


Keywords: SME, accounting regulations, users of accounting information, micro-entities, IFRS
JEL Codes: M 41 		Abstract

Paper
Cournot Equilibrium In A Model Of Hardware And Software Manufacturers’ Interaction

Autori:
Vladimir I. Soloviev, State University of Management Moscow
Natalia A. Iliina, State University of Management Moscow
Marina V. Samoyavcheva, State University of Management Moscow


Keywords: complementors, complements, co-opetition, Cournot equilibrium, pricing.
JEL Codes: C72, D43, K21, L13, L15, M21. 		Abstract

Paper
Fraud And Error. Auditors' Responsibility Levels

Autori:
Dan Ştirbu, West University of Timisoara
Maria Moraru, West University of Timisoara
Nicoleta Farcane, West University of Timisoara
Rodica Blidisel, West University of Timisoara
Adina Popa, Eftimie Murgu University from Resita


Keywords: fraud; auditors’ responsibilities; audit expectation gap
JEL Codes: M42 		Abstract

Paper
Cost Management And Cost Control In Decisional Process Of Organizations

Autori:
Stefania – Eliza Bana (Panciu), The Academy of Economic Studies Bucharest
Florin Sgârdea, The Academy of Economic Studies Bucharest


Keywords: managerial accounting, internal transfer prices, hidden costs
JEL Codes: M 41		Abstract

Paper
Measuring Web 2.0 Efficiency

Autori:
Dragoş Marian Mangiuc, Academy of Economic Studies in Bucharest


Keywords: Organizational knowledge, ROI, computation model, Web 2.0, Semantic Web
JEL Codes: M15 		Abstract

Paper
Software: From Product To Service The Evolution Of A Model

Autori:
Dragoş Marian Mangiuc, Academy of Economic Studies in Bucharest


Keywords: Organizational knowledge, Enterprise 2.0, Software as a Service, Web 2.0, Semantic Web
JEL Codes: M15 		Abstract

Paper
The Risk Analysis For Investments Projects Decision

Autori:
Camelia Burja, University “1 Decembrie 1918” of Alba Iulia
Vasile Burja, University “1 Decembrie 1918” of Alba Iulia


Keywords: investments, risk, economic performance, sensitivity analysis
JEL Codes: L21, L26, M21 		Abstract

Paper
Sustainability In Accounting – Basis: A Conceptual Framework

Autori:
Oana Raluca Ivan, “1 Decembrie 1918” University Alba Iulia


Keywords: Sustainability, Global Reporting Initiative (GRI) Guidelines, conceptual framework, inductiveapproach
JEL Codes: M40, G30, H11 		Abstract

Paper
Detecting And Reporting The Frauds And Errors By The Auditor

Autori:
Ovidiu Constantin Bunget, West University of Timisoara
Alin Constantin Dumitrescu, West University of Timisoara


Keywords: fraud, error, tests, audit
JEL Codes: M42 		Abstract

Paper
The Optimization Of The Internal And External Reporting In Financial Accounting: Adopting Xbrl International Standard

Autori:
Vasile Florescu, Academy of Economic Studies Bucharest
Cătălin Georgel Tudor, Academy of Economic Studies Bucharest


Keywords: accounting norms, financial reporting, XBRL, taxonomy, XBRL jurisdiction.
JEL Codes: M15		Abstract

Paper
Cash-flow Reporting Between Potential Creative Accounting Techniques And Hedging Opportunities Case Study Romania

Autori:
Dumitru Matis, Babes-Bolyai University
Alina Beattrice Vladu, Babes-Bolyai University
Laura Negrea, Babes-Bolyai University


Keywords: cash flow, creative accounting, hedging opportunities
JEL Codes: M41, M42 		Abstract

Paper
The Issue Of Semantic Modeling Of The Learning Organizational Memory For E-learning

Autori:
Vasile Florescu, The Bucharest Academy of Economic Studies
Ofelia Ema Aleca, The Bucharest Academy of Economic Studies


Keywords: learning organizational memory, learning object, ontology, metadata, indexing, e-learning,modeling standards, economical and financial analysis.
JEL Codes: M53 		Abstract

Paper
The Role And Importance Of Economic And Financial Information In Corporate Governance

Autori:
Ionel Bostan, University “Ştefan cel Mare” Suceava
Veronica Grosu, University “Stefan cel Mare” Suceava


Keywords: financial product, financial scandals, globalization, financial markets, stock exchanges
JEL Codes: M40, G30 		Abstract

Paper
A Brief Review Of Creative Accounting Literature And Its Consequences In Practice

Autori:
Diana Balaciu, University of Oradea
Victoria Bogdan, University of Oradea
Alina Beattrice Vladu, Babes Bolyai University Cluj Napoca


Keywords: creative accounting, financial scandals, financial reporting
JEL Codes: M41, M14, G34 		Abstract

Paper
Study Regarding The Accounting Activity Matter Tackled From The Efficiency Requirements

Autori:
Alina Teodora Ciuhureanu, Romanian-German University of Sibiu
Nicolae Balteş, „Lucian Blaga” University of Sibiu


Keywords: accounting, informational, training, interdependencies, ethics
JEL Codes: M41, M53, L84, D21 		Abstract

Paper
The Importance Of Accounting Information In Crisis Times

Autori:
Carmen Mihaela Scorte, University of Oradea
Adina Cozma, University of Oradea
Luminiţa Rus, University of Oradea


Keywords: crisis, accounting, information, costs.
JEL Codes: JEL codes for the paper: M41 Accounting 		Abstract

Paper
The Future Perspectives Of The Internal Audit Function

Autori:
Cristina Boţa-Avram, Faculty of Economic Sciences and Business Administration Cluj-Napoca
Atanasiu Pop, Faculty of Economic Sciences and Business Administration Cluj-Napoca
Florin Boţa-Avram, Faculty of Economic Sciences and Business Administration Cluj-Napoca


Keywords: internal audit function, risk management, internal auditor, added value, internal audit standards
JEL Codes: M42 		Abstract

Paper
Internal Audit And Risk Management In Public Sector Entities, Between Tradition And Actuality

Autori:
Eugeniu Ţurlea, Academy of Economic Studies Bucharest
Aurelia Ştefănescu, Academy of Economic Studies Bucharest


Keywords: public internal audit, risk, risk management, activity consistency, performance
JEL Codes: M42 		Abstract

Paper
Auditor Liability In Period Of Financial Crisis

Autori:
Nicolae Todea, „1 Decembrie 1918” University of Alba Iulia
Ionela Cornelia Stanciu, „1 Decembrie 1918” University of Alba Iulia


Keywords: economic crisis, responsibility, economy, financial statements, error, fraud
JEL Codes: M41 		Abstract

Paper
Transport Characteristics In Automated Production

Autori:
Elisabeta Mihaela Ciortea, “1 Decembrie 1918” University of Alba Iulia


Keywords: manufacturing, transportation optimization, Petri, Markov process, systems flexibility
JEL Codes: L69 		Abstract

Paper
The Financial Performance In Higher Education Institutions. Informational Supports

Autori:
Iuliana Cenar, „1 Decembrie 1918” University of Alba Iulia


Keywords: performance, the patrimonial earnings account and the budget execution account,accrual accounting, cash accounting
JEL Codes: M41 		Abstract

Paper
Accounting Facts In The Field Of Romanian Forestry

Autori:
Sorin-Constantin Deaconu, „1 Decembrie 1918” University of Alba Iulia
Nicolae Todea, „1 Decembrie 1918” University of Alba Iulia
Liliana Marcela Cioara (Durgheu), „Babeş-Bolyai” University of Cluj-Napoca


Keywords: accounting, forestry, incomes, firewood, standing timber, log
JEL Codes: M 41, O 10 		Abstract

Paper
Ways Of Strenghtening The Statutory Audit Efficiency

Autori:
Ioan Oprean, “Dimitrie Cantemir” Christian University Cluj-Napoca
Georgeta Ancuţa Şpan, “Babeş-Bolyai” University Cluj-Napoca


Keywords: audit evidence, audit procedures, professional judgment, reasonable assurance.
JEL Codes: M- Business Administration and Business Economics; Marketing; Accounting 		Abstract

Paper
Role Of Accounting And Control Procedures In Providing A Successful Management Of The Accounts Consolidation Process

Autori:
Sorin Domnişoru, University of Craiova
Daniel Goagără, University of Craiova
Sorin-Sandu Vînătoru, University of Craiova


Keywords: accounts consolidation, management, consolidation perimeter.
JEL Codes: M, A 		Abstract

Paper
The Crisis And The Cost Management

Autori:
Sorin Briciu, University „1st December 1918” Alba Iulia sbriciu@yahoo.com
Florentina Sas, University „1st December 1918” Alba Iulia sas_florentina2003@yahoo.com


Keywords: economic crisis, reduction of fixed and variable costs, the descending spiral of demand, sub-activity cost.
JEL Codes: M41 – Accounting 		Abstract

Paper
Some Issues About The Transition From U.s. Generally Accepted Accounting Principles (gaap) To International Financial Reporting Standards (ifrs)

Autori:
Hlaciuc Elena, “Stefan cel Mare” University of Suceava
Mihalciuc Camelia Catalina, “Stefan cel Mare” University of Suceava
Cibotariu Irina Stefana, “Stefan cel Mare” University of Suceava
Apetri Anisoara Niculina, “Stefan cel Mare” University of Suceava


Keywords: IFRS, US – GAAP, SEC, IASB, FASB
JEL Codes: M48 - Government Policy and Regulation 		Abstract

Paper
Internal Audit And Corporate Governance, An Added Value For Entities’ Management

Autori:
Ana Morariu, The Bucharest Academy of Economic Studies
Neluta Mitea, The Bucharest Academy of Economic Studies
Flavia Stoian, The Bucharest Academy of Economic Studies
Cornel Crecana, The Bucharest Academy of Economic Studies


Keywords: internal audit, Corporate Governance, internal audit standards
JEL Codes: M 42 		Abstract

Paper
Passing From Accounting To Fiscal Depreciation

Autori:
Marilena Zuca, Romanian-American University
Alice Ţânţă, Romanian-American University
Smaranda Andreea Trică, Romanian-American University


Keywords: depreciation, depreciation regime, ordinary use durations
JEL Codes: M41 – Accounting 		Abstract

Paper
Objectives And Particularities Of Decisions In The Context Of Corporate Governance

Autori:
Florin Boghean, University „Stefan cel Mare” Suceava
Elena Hlaciuc, University „Stefan cel Mare” Suceava
Lucia Moroşan-Dănilă, University „Stefan cel Mare” Suceava
Carmen Boghean, University „Stefan cel Mare” Suceava


Keywords: accounting systems, decision processes, corporate governance, financial information.
JEL Codes: M41 		Abstract

Paper
International Financial Reporting Standard (ifrs) Will Support Managemnet Accounting System For Small And Medium Entreprise (sme)?"

Autori:
Sorin Briciu, University „1 Decembrie 1918” Alba Iulia
Constantin Groza, University” 1 December 1918” Alba Iulia
Ioan Gânfălean, University” 1 December 1918” Alba Iulia


Keywords: IFRS ,Management Accounting. SWOT
JEL Codes: M 40, M 41 		Abstract

Paper
Strategic Outlines: Between Value And Digital Assets Management

Autori:
Delia Băbeanu, Academy of Economic Studies Bucharest
Alexandru Adrian Gavrilă, Academy of Economic Studies Bucharest
Valerica Mareş, Academy of Economic Studies Bucharest


Keywords: Digital Assets Management (DAM), architecture of DAM, Strategy for DAM
JEL Codes: M15 		Abstract

Paper
From Document Management To Knowledge Management

Autori:
Pavel Năstase, Bucharest Academy of Economic Studies
Dragoş Stoica, IBM Romania
Florin Mihai, Bucharest Academy of Economic Studies
Andrei Stanciu, Bucharest Academy of Economic Studies


Keywords: document management, knowledge management, Information and communication technologies
JEL Codes: L86 		Abstract

Paper
Financial And Accounting Information Systems Interoperability

Autori:
Iuliana Ionescu, Bucharest Academy of Economic Studies
Bogdan Ionescu, Bucharest Academy of Economic Studies
Florin Mihai, Bucharest Academy of Economic Studies
Silviu Cojocaru, University of Bucharest


Keywords: SOA (Service Oriented Architecture), Informational Integrated Systems, XML (eXtended MarkupLanguage), Visual Studio .NET, Web Services
JEL Codes: M 41 		Abstract

Paper
Financial Statements Understandability Based An Explanatory Notes

Autori:
Flavia Stoian, The Bucharest Academy of Economic Studies
Ana Morariu, The Bucharest Academy of Economic Studies
Neluta Mitea, The Bucharest Academy of Economic Studies
Cornel Crecana, The Bucharest Academy of Economic Studies


Keywords: Accurate presentation, financial statements, financial position, performance, cash flows,accounting policies and explaining notes economic decisions
JEL Codes: M 41 		Abstract

Paper
Managing Transaction Exposure

Autori:
Dalina Dumitrescu, Institute for Business Administration in Bucharest


Keywords: foreign exchange exposure, currency risk, hedging.
JEL Codes: G30, F31 		Abstract

Paper
Underlying Factors Of Persistent Inflation In Romania

Autori:
Vasile Dedu, Academy of Economic Studies Bucharest
Bogdan Andrei Dumitrescu, Academy of Economic Studies Bucharest


Keywords: inflation rate, output gap, cost-push inflation, demand-pull inflation
JEL Codes: E31 		Abstract

Paper
Empirical Evidence On The Influence Of Stakeholder Theory Upon The Capital Structure Of Romanian Companies

Autori:
Carmen Corduneanu, West University of Timisoara
Laura Raisa Miloş, Eftimie Murgu University Resita


Keywords: Key-words: capital structure, stakeholder theory, Romanian listed companies
JEL Codes: G30, G32 		Abstract

Paper
The Capital Requirements For Financial Institutions In The Context Of Basel Ii

Autori:
Gabriela Victoria Anghelache, Academy of Economic Study Bucharest
Ana Cornelia Olteanu, Academy of Economic Study Bucharest
Alina Nicoleta Radu, Academy of Economic Study Bucharest


Keywords: operational risk; operational risk management; basic indicator approach, standardizedapproach, advanced measurement approach
JEL Codes: E42, C02, G32, G33 		Abstract

Paper
Testing The Efficiency Market Hypothesis For The Romanian Stock Market

Autori:
Bogdan Dima, West University of Timisoara
Laura Raisa Miloş, „Eftimie Murgu” University Resita


Keywords: efficiency market hypothesis, Romanian stock exchange, BET
JEL Codes: G10, G12, G17 		Abstract

Paper
The Fiscal Revenues And Public Expenditures: Is Their Evolution Sustenable? The Romanian Case

Autori:
Bogdan Dima, West University of Timişoara
Oana Lobonţ, West University of Timişoara
Cristina Nicolescu, West University of Timişoara


Keywords: fiscal policy, sustainability, cointegration tests, budget revenues and expenditures
JEL Codes: H20, H63, C22, C32 		Abstract

Paper
Testing Capital Asset Pricing Model For Romanian Capital Market

Autori:
Alina Lucia Trifan, Academy of Economic Studies Bucharest


Keywords: Capital Asset Pricing Model (CAPM), beta, risk free rate, risk premium, expected return
JEL Codes: G12 		Abstract

Paper
Considerations Regarding The Influence Of The Base Leading Rate Over Investment Projects Financed By Eu Funds

Autori:
Attila Tamaş Szora, “1 Decembrie 1918” University of Alba Iulia
Iulian Bogdan Dobra, “1 Decembrie 1918” University of Alba Iulia


Keywords: discount rate, base leading rate, internal rate of return (IRR), net present value (NPV)
JEL Codes: D63, E22, E43, E58, G21, G31 		Abstract

Paper
Optimal Size Of Government Spending. The Case Of European Union Member States

Autori:
Mihai Mutaşcu, West University of Timişoara
Marius Miloş, „Eftimie Murgu” University Resita


Keywords: Key-words: public expenditure, economic growth, optimum level, public sector
JEL Codes: H10, H50, H70 		Abstract

Paper
Behavioural Finance And The Study Of The Irrational Financial Choices Of Credit Card Users

Autori:
Murat Kıyılar, Istanbul University
Okan Acar, Istanbul University


Keywords: Behavioral Finance, Human Behavior, Psychology, Behavior
JEL Codes: A12, D01		Abstract

Paper
The Issue Of Municipal Bonds, A Challenge For The Romanian Local Public Administrations

Autori:
Tatiana Mosteanu, Academy of Economic Studies Bucharest
Carmen Maria Lacatus, Academy of Economic Studies Bucharest


Keywords: municipal bonds, local public administration, decentralization, rating;
JEL Codes: G11, H72, H74;		Abstract

Paper
An Empirical Study Of Correlation Between Net Assets And Own Funds In The Romanian Banking System During 2001-2008

Autori:
Adela Socol, “1 Decembrie 1918” University of Alba Iulia
Adina Dănuleţiu, “1 Decembrie 1918” University of Alba Iulia
Mihaela Aldea, “1 Decembrie 1918” University of Alba Iulia


Keywords: Pearson correlation coeficient, Elements of capital ratio, Required banking capital
JEL Codes: G21, E22, D63 		Abstract

Paper
The Assessment Procedure Of The Operational Risk Events

Autori:
Iulia Iuga, “1 Decembrie 1918” University of Alba Iulia


Keywords: operational risk, frequency and validation, risk levels, monitor, indicators.
JEL Codes: G21; E58; G24. 		Abstract

Paper
Fiscal Policy And Economic Growth In Romania

Autori:
Cosmin Enache, West University of Timisoara


Keywords: fiscal policy, economic growth, government budget constraint
JEL Codes: E62, O40, C20 		Abstract

Paper
Corporate Income Taxation Effects On Investment Decisions In The European Union

Autori:
Ioan Talpoş, West University of Timisoara
Ionel Vancu, West University of Timisoara


Keywords: corporate income taxation, investment, q theory
JEL Codes: E62, O40, C20 		Abstract

Paper
Strategies For The Management Of The Bank’s Assets And Liabilities

Autori:
Cornel Nicolae Jucan, “Lucian Blaga” University of Sibiu


Keywords: Assets, Business, Correlation, Interest, Liabilities, Optimization, Management
JEL Codes: G21, M21 		Abstract

Paper
European Union’s Financial Instruments For Economic Recovery Of The Member States

Autori:
Ioan Lazăr, “1 Decembrie 1918” University Alba Iulia


Keywords: economic crisis, funding instruments, economic recovery plan, public administration/localgovernment, European funds, public finances.
JEL Codes: JEL codes G01 		Abstract

Paper
The Public Internal Audit Committee In The Social Health Insurance Sector- A Necessity In Romania

Autori:
Iulian Bogdan Dobra, ”1 Decembrie 1918” University of Alba Iulia
Attila Szora Tamas, ”1 Decembrie 1918” University of Alba Iulia


Keywords: audit committee, internal audit, corporate governance, risk management, healthcare
JEL Codes: G34, G38, M42, H10, H51, I18 		Abstract

Paper
Basics For A Graphical Model Of Risk – Performances Correlation

Autori:
Daniel Cîrciumaru, University of Craiova
Marian Siminică, University of Craiova
Mirela Ganea, University of Craiova


Keywords: performances, risk, efficiency, degree of operating leverage, degree of financial leverage
JEL Codes: G34 		Abstract

Paper
The Fight Against Fraud And Tax Evasion In The European Union. The Protection Of Community Financial Interests In Romania

Autori:
Stela Aurelia Toader, Romanian-American University Bucharest
Mihai Aristotel Ungureanu, Romanian-American University Bucharest
Iuliana Predescu, Romanian-American University Bucharest
Antoniu Predescu, “Spiru Haret” University Bucharest


Keywords: OLAF, DLAF, European funds, fraud
JEL Codes: F36, F39, F55, G28, H26, H87 		Abstract

Paper
Financial Contagion And Investors Behavior

Autori:
George Horia Ionescu, Romanian-American University Bucharest
Dragoş Mihai Ungureanu, Permanent Representation of Romania to the European Union
Ruxandra Dana Vilag, Romanian-American University Bucharest
Florian Bogdan Stoian, Lucian Blaga University of Sibiu


Keywords: investor behaviour, financial crisis, rational investor, irational investor, financial contagion
JEL Codes: G11, G12, G19 		Abstract

Paper
The Corporate Governance Of Public Entities In Romania

Autori:
Daniela Zăpodeanu, University of Oradea
Marcel Boloş, University of Oradea
Lucia Kolozsi, University of Oradea


Keywords: corporate governance, public efficiency, public governance.
JEL Codes: G28. 		Abstract

Paper
The Impact Of Household Sector Risks To The Soundness Of The Romanian Banking System

Autori:
Nicolae Dardac, Academy of Economic Studies Bucharest
Iustina Boitan, Academy of Economic Studies Bucharest


Keywords: banking system vulnerability, prudential indicators, households’ financial position, logisticregression
JEL Codes: G21, H31 		Abstract

Paper
Analysis To Instruments Of Monetary Policy Used By National Bank Of Romania Starting With 1990 In The Context Of European Union Integration

Autori:
Anisoara Niculina Apetri, “Ştefan cel Mare” University of Suceava
Irina Staefana Cibotariu, “Ştefan cel Mare” University of Suceava
Camelia Catalina Mihalciuc, “Ştefan cel Mare” University of Suceava


Keywords: monetary policy, price stability, the re-financing policy, the minimal compulsory reserve, theopen – market policy
JEL Codes: E52 		Abstract

Paper
Card Fraud Evolution Regulation And Prevention Measures

Autori:
Daniela Bojan, “Bogdan Vodă” University Cluj-Napoca


Keywords: Card, ATM – automated teller machine, POS – point of sale
JEL Codes: D18, G21, K4 		Abstract

Paper

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