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"1 Decembrie 1918" University, Alba Iulia, Faculty of Economic Sciences
Annales Universitatis Apulensis Series Oeconomica
Nr. 11 / 2009, volumul 1
Table of contents is available here
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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