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"1 Decembrie 1918" University, Alba Iulia, Faculty of Economic Sciences
Annales Universitatis Apulensis Series Oeconomica
Nr. 12 / 2010, volumul 1
Table of contents is available here
Indicators Of The Global Reporting Initiative Regarding Sustainable Development Autori: Leontina Be ianu, „Al.I.Cuza” University of Iasi Keywords: environmental indicators, annual report, sustainable development JEL Codes: M1, M4, Q5 | Abstract Paper |
Effective Cost Analysis Tools Of The Activity-based Costing (abc) Method Autori: Sorin Briciu, „1 Decembrie 1918” University of Alba Iulia Sorinel Căpuşneanu, Artifex University Bucharest Keywords: dashboard, balanced scorecard, benchmarking, Activity-Based Costing, performance. JEL Codes: M21, M41 | Abstract Paper |
Participation As A Form Of Economic Activity Autori: Sorin Briciu, „1 Decembrie 1918” University of Alba Iulia Iustin Atanasiu Pop, „Babes-Bolyai” University of Cluj-Napoca Oana Raluca Ivan, „1 Decembrie 1918” University of Alba Iulia Keywords: participations, information flow, decisional support JEL Codes: M41 | Abstract Paper |
The Global Financial Crisis As Incentive For Enhancing Assurance For Financial Reporting Autori: Monica Buga (Stancu), SC ”IMCF” SA Oana Gherghinescu, University of Craiova Sorin Vânătoru, University of Craiova Keywords: assurance, financial reporting, economical global crisis; JEL Codes: G, Z, M; | Abstract Paper |
Financial Analysis Of The Agricultural Holdings Viability In Romania In The European Context Autori: Camelia Burja, „1 Decembrie 1918” University of Alba Iulia Vasile Burja, „1 Decembrie 1918” University of Alba Iulia Keywords: financial analysis, agricultural holdings, patrimony, performance, European agriculture JEL Codes: M41, O12, O13 | Abstract Paper |
E-learning Manager Autori: Vasile-Daniel Cardoş, „Babes-Bolyai” University of Cluj-Napoca Adriana Tiron-Tudor, „Babes-Bolyai” University of Cluj-Napoca Ildikó Réka Cardoş, „Babes-Bolyai” University of Cluj-Napoca Keywords: e-learning manager, skill set JEL Codes: A2, M12, M15 | Abstract Paper |
Cash Accounting Standardization In The Public Sector Autori: Cenar Iuliana, „1 Decembrie 1918” University of Alba Iulia Keywords: cash accounting, public sector, standardization, public budget, international accountingreferential JEL Codes: M41 | Abstract Paper |
Controversies On Integrated Accounting System Autori: Ana Maria Cordoş, „1 Decembrie 1918” University of Alba Iulia Horia Tudor Andreica, „1 Decembrie 1918” University of Alba Iulia Letiţia Maria Rof, „1 Decembrie 1918” University of Alba Iulia Keywords: integrated accounting system, ERP(Enterprise Resource Plannig), XBRL Extensible BusinessReporting Language). JEL Codes: M41 - Accounting | Abstract Paper |
An Attempt At Measuring The Fiscal Influence Over Accounting Of Romanian Listed Companies Autori: Dan Dacian Cuzdriorean, „Babes-Bolyai” University of Cluj-Napoca Szilveszter Fekete, „Babes-Bolyai” University of Cluj-Napoca Lucia Sucală, „Babes-Bolyai” University of Cluj-Napoca Keywords: accounting, taxation, income tax, listed companies, Romania JEL Codes: H20; H25; M40; M41 | Abstract Paper |
Some Issues Concerning The Elements Of Control Function Of Management Autori: Sorin Domnişoru, University of Craiova Oana Gherghinescu, University of Craiova Radu Ogarca, University of Craiova Keywords: management, control, verification, evaluation, audit JEL Codes: M 10, M 42 | Abstract Paper |
Balance Cash-flow Models For Public Institutions - Clients And Suppliers Autori: Gabi Georgiana Dragu, „1 Decembrie 1918” University of Alba Iulia Alina Puţan, „1 Decembrie 1918” University of Alba Iulia Aitai Marian, University Valahia Targoviste Keywords: European System of Accounts ESA 95, subsector, receivables, financial statements, JEL Codes: M41 | Abstract Paper |
Romanian Practitionners And The Use Of Estimates In Romanian Business Environment Autori: Nicoleta Farcane, West University of Timisoara Elena Iordache, Academy of Economic Sciences Bucharest Victoria Bogdan, University of Oradea Keywords: accounting profession, estimations, evaluation, financial reporting. JEL Codes: M41 | Abstract Paper |
The Profit And Loss Account In Different Approaches. Advantages And Disadvantages Autori: Man Mariana, University of Petrosani Gădău Liana, Spiru Haret University Bucharest Keywords: financial statements, profit and loss account, financial performance, results JEL Codes: M40, M41 | Abstract Paper |
Strategies In Optimizing The Output Of Financial Reporting: Project For A National Perspective Autori: Dumitru Matis, „Babes-Bolyai” University of Cluj-Napoca Carmen Giorgiana Bonaci, „Babes-Bolyai” University of Cluj-Napoca Razvan V. Mustata, „Babes-Bolyai” University of Cluj-Napoca Keywords: Financial reporting, accounting systems, accounting information, fair value, historical cost JEL Codes: M40, M41 | Abstract Paper |
The Role Of Controlling And Its Admission Within Sms Enterprises In Hungary – Especially In The Hospitality Industry Autori: László Papp, University of Pécs Andor Pajrok, Eötvös József College Baja Keywords: Controlling, Competitiveness, USALI JEL Codes: L21 | Abstract Paper |
Measuring The Performance Of Educational Entities With A Data Warehouse Autori: Mihai Păunică, Academy of Economic Studies Bucharest Marian Liviu Matac, Academy of Economic Studies Bucharest Alexandru Lucian Manole, Artifex University Bucharest Cătălina Motofei, Academy of Economic Studies Bucharest Keywords: data warehouse, education, analysis, performance, multidimensional JEL Codes: I21, I22, C82, C88 | Abstract Paper |
How Transparent Are Companies Listed On The Bucharest Stockexchange When Disclose Them Consolidated Financial Statements? Autori: Adriana Tiron-Tudor, „Babes-Bolyai” University of Cluj-Napoca Raluca Valeria Raţiu, „Babes-Bolyai” University of Cluj-Napoca Keywords: consolidated financial statements, IFRS, harmonization, disclosure JEL Codes: M41 | Abstract Paper |
Impact Of International Financial Reporting Standards On Accounting Practices Harmonization Within European Union -particular Case Of Intangible Assets- Autori: Adriana Tiron Tudor, „Babes-Bolyai” University of Cluj-Napoca Ioana-Maria Dragu, „Babes-Bolyai” University of Cluj-Napoca Keywords: accounting, harmonization, intangible, measurement. JEL Codes: M41 | Abstract Paper |
Environmental Accounting - A Tool Used By The Entity For Determining Environmental Costs Autori: Nicolae Todea, „1 Decembrie 1918” University of Alba Iulia Ionela Cornelia Stanciu, University Valahia Targoviste Ana Maria Joldoş (Udrea), University Valahia Targoviste Keywords: Environmental Protection, Environmental accounting, environmental costs, Protection JEL Codes: M41, O13 | Abstract Paper |
Tax Evasion - The Crime Of The „white Collar” Autori: Ana Maria Cordoş, "1 Decembrie 1918" University of Alba Iulia Keywords: Key worsd: tax evasion, social relationships, taxpayer, crime. JEL Codes: E62, G28 | Abstract Paper |
Assessing Going Concern Assumption By Using Rating Valuation Models Based Upon Analytical Procedures In Case Of Financial Investment Companies Autori: Tatiana Dănescu, ”Petru Maior” University of Târgu Mureş Ovidiu Spătăcean, „Petru Maior” University of Târgu Mureş Paula Nistor, „Petru Maior” University of Târgu Mureş Andrea Cristina Dănescu, ”1Decembrie 1918” University of Alba Iulia Keywords: audit planning, Financial Investment Companies, analytical procedures, rating valuation, ratingmodels, going concern. JEL Codes: M42 | Abstract Paper |
Risk Based Internal Audit: Persepctives Offered To Corporations And Banks Autori: Tatiana Danescu, “Petru Maior” University of Târgu Mureş Anca Oltean (Muntean), “Petru Maior” University of Târgu Mureş Raluca Sandru, “Petru Maior” University of Târgu Mureş Keywords: Based Internal Audit, Internal Controls, Risk Assessment, Risk Management, JEL Codes: G32 | Abstract Paper |
Dimensions And Challenges Of Social Responsibility Autori: Nicolae Cornel Jucan, „Lucian Blaga” University of Sibiu Sabina Mihaela Jucan, „Lucian Blaga” University of Sibiu Keywords: business, corporate social responsibility (CSR), environment, globalization, management,sustainable development. JEL Codes: A 13 | Abstract Paper |
The Impact Of The Electronic Culture On Ethics And Managerial Culture Autori: Nicolae Cornel Jucan, „Lucian Blaga” University of Sibiu Mihaela Sabina Jucan, „Lucian Blaga” University of Sibiu Keywords: Business, Culture, Decision making, Electronics, Ethics, Globalization, Information,Management, Responsibility. JEL Codes: A13 | Abstract Paper |
Jones, Dechow And Kasznik Models Significance In The Romanian Economic Environment Autori: Dumitru Matiş, „Babeş-Bolyai” University of Cluj-Napoca Alina Beattrice Vladu, „Babeş-Bolyai” University of Cluj-Napoca Laura Negrea, „Babeş-Bolyai” University of Cluj-Napoca Lucia Sucala, „Babeş-Bolyai” University Cluj-Napoca Keywords: earnings management, manipulation, cash flow JEL Codes: M41 | Abstract Paper |
Internal Audit Regulations In Romania And Their Convergence To European Exigencies Autori: Victor Munteanu, Romanian-American University of Bucharest Marilena Zuca, Romanian-American University of Bucharest Alice Ţînţă, Romanian-American University of Bucharest Keywords: internal audit, corporative governance, management-audit relation. JEL Codes: M42 | Abstract Paper |
Qualitative Factors Of Materiality - A Review Of Empirical Research Autori: Emil Irimie Popa, “Babeş-Bolyai” University of Cluj-Napoca Ancuţa Georgeta Şpan, “Babeş-Bolyai” University of Cluj-Napoca Timea Melinda Fulop, “Babeş-Bolyai” University of Cluj-Napoca Keywords: materiality, quantitative factors, professional judgment, reviews of research. JEL Codes: M41, M42, M48. | Abstract Paper |
Corporate Social Responsibility In The Time Of Financial Crisis: Evidence From Turkey Autori: Yakup Selvi, Istanbul University Eva Wagner, Johannes Kepler University Ahmet Türel, Istanbul University Keywords: Corporate Social Responsibility (CSR), Reputation, Financial Crisis JEL Codes: M14 | Abstract Paper |
Significant Doubt About The Going Concern Assumption In Audit Autori: Adela Socol, “1 Decembrie 1918” University of Alba Iulia Keywords: Professional judgment, Audit evidence, Management’s use of going concern assumption. JEL Codes: M42, M41, L21 | Abstract Paper |
Analysis Of Audit Market And Audit Firms Activity In Lithuania Autori: Jurate Steponaviciute, International School of Law and Business Vilnius Lithuania Algis Zvirblis, International School of Law and Business Vilnius Lithuania Liudmila Zumeriene, International School of Law and Business Vilnius Lithuania Keywords: audit market, audit market concentration, audit firms, audit activity income. JEL Codes: M42, L19. | Abstract Paper |
Considerations On Audit Of Group Financial Statements Autori: Attila Tamas Szora, “1 Decembrie 1918” University of Alba Iulia Iulian Bogdan Dobra, “1 Decembrie 1918” University of Alba Iulia Keywords: Consolidated Financial Statements, The 7th European Directive, Financial Audit JEL Codes: M42, M41 | Abstract Paper |
Financial Audit In An Arena Context. An Analysis At The Meso-level Autori: Eugeniu Ţurlea, Academy of Economic Studies Bucharest Aurelia Ştefănescu, Academy of Economic Studies Bucharest Mihaela Mocanu, Academy of Economic Studies Bucharest Keywords: financial audit, arena, interactions, strategic thinking JEL Codes: M42 | Abstract Paper |
Corporate Governance And Creative Accounting: Two Concepts Strongly Connected? Some Intersting Insights Highlighted By Constructing The Internal History Of A Literature Autori: Alina Beattrice Vladu, „Babeş-Bolyai” University of Cluj-Napoca Dumitru Matiş, „Babeş-Bolyai” University of Cluj-Napoca Keywords: corporate governance, creative accounting, Papineau`s hierarchy JEL Codes: M41 | Abstract Paper |
Applyng The Principles Of Corporate Governance In Central And Eastern European Countries, The National Characteristics And Particularities Of Corporate Governing In The Romanian Economy Autori: Zapodeanu Daniela, University of Oradea Faculty of Economics Kolozsi Lucia, The Chamber of Auditors Bihor Durgheu Liliana, The Chamber of Auditors Bihor Keywords: corporate governance, governance principles, stakeholders, Romanian companies JEL Codes: G38 | Abstract Paper |
Controlling And The Clusterization Of The Competitive Generating Activity Autori: Emil Chirilă, University of Oradea Keywords: controlling, management system, enterprise, clusterization JEL Codes: G31, G30 | Abstract Paper |
Working Capital Management And Profitability: A Case Of Alba County Companies Autori: Adina Elena Dănuleţiu, “1 Decembrie 1918” University of Alba Iulia Keywords: working capital, profitability, Days Sales Outstanding, Days Inventory Outstanding, DaysPayable Outstanding, Days Working Capital JEL Codes: G11, G30, G31 | Abstract Paper |
The Involvement Of The Banking Sector In Co-financing European Funded Projects Proposed By Romanian Private Companies Autori: Laurenţiu Droj, University of Oradea Keywords: SME, European financing, European Union, European Funded Programs, Banking, NationalGuarantee Fund for SMEs JEL Codes: G38, G21, G32, F36, F35 | Abstract Paper |
Decisions Regarding Investments In Renewable Energy Autori: Hada Teodor, “1 Decembrie 1918” University of Alba Iulia Tamas Attila Szora, “1 Decembrie 1918” University of Alba Iulia Keywords: renewable energy, cost-benefit analysis, IRR, NPV, investment decision JEL Codes: Q27, G21, E22, D63 | Abstract Paper |
The Analysis Of The Correlation Between The Level Of The Bank Fees For Cards And The Number Of Active Cards, Conducted With The Help Of The „pearson” Coefficient Autori: Iuga Iulia, “1 Decembrie 1918” University of Alba Iulia Keywords: transactions, active cards, cards, Pearson coefficient. JEL Codes: G21 | Abstract Paper |
Crisis Regulation Demand Autori: Mohammad Jaradat, “Bogdan Vodă” University of Cluj-Napoca Marius M. Motocu, “Bogdan Vodă” University of Cluj-Napoca Keywords: crisis, capital buffer, leverage ratio, pro-cyclicality, liquidity coverage ratio. JEL Codes: G21 | Abstract Paper |
Analysing The Housing Market Structure In Romania And Turkey Under The Global Financial Crisis Effect Autori: Murat Kıyılar, Istanbul University Ali Hepşen, Istanbul University Keywords: Housing Market, Mortgage Loans, Bank Lending, Financial Crisis, Romania, Turkey JEL Codes: E30, E44, L74, R10, R20, R30 | Abstract Paper |
Considerations On Fiscal Harmonization In The Eu In The Field Of Value Added Tax Autori: Ioan Lazăr, „1Decembrie 1918” University of Alba Iulia Laura Lazăr, „Babeş-Bolyai” University of Cluj-Napoca Keywords: fiscal harmonization, EU tax policy, national tax systems, Value Added Tax (VAT), common VATsystem; JEL Codes: K34, H21, H25, H32 | Abstract Paper |
The Means Of Analysis And Evaluation For Corporate Performances Autori: Tewolde Melles Hagos, Harsanyi Janos College Budapest Gubán Pal, Harsanyi Janos College Budapest Keywords: SWOT analysis, EVA, Balanced Scorecard, customer, internal process, learning and innovationand financial performance, as well as ratio analysis. JEL Codes: L25 | Abstract Paper |
Corruption And Social Welfare In The Eu27 Countries Autori: Mihai Mutaşcu, West University of Timisoara Dan Constantin Dănuleţiu, “1 Decembrie 1918” University Alba Iulia Keywords: corruption, social welfare, EU27 JEL Codes: D73, I30 | Abstract Paper |
Econometric Modeling Of Romania’s Public Healthcare Expenses – County Panel Study Autori: Ioan Alin Nistor, “Babeş-Bolyai” University of Cluj-Napoca Viorela Ligia Văidean, “Babeş-Bolyai” University of Cluj-Napoca Keywords: public healthcare expenditure, panel data, correlation, fixed effects model. JEL Codes: H51, C23, C33 | Abstract Paper |
The Interrelations Between The Central And Local Budgets In Romania - Problems And Possible Solutions Autori: Florin Oprea, “Alexandru Ioan Cuza” University of Iaşi Keywords: public budgetary systems, intergovernmental fiscal relations, local financial autonomy JEL Codes: H 7 | Abstract Paper |
Determinant Factors Of The Investment Performance Of Voluntary Pension Funds In Romania Autori: Victoria Şeulean, University of the West Timişoara Luiza Moş, University of the West Timişoara Keywords: Voluntary private pension,investments, value of the fund unit JEL Codes: J32,G32 | Abstract Paper |
Searching For Human Capital Determinants Of Foreign Direct Investment Inflows In The Eu New Member States Autori: Ioan Talpos, West University of Timişoara Cosmin Enache, West University of Timişoara Keywords: foreign direct investment, human capital JEL Codes: F21, J24, C23 | Abstract Paper |
Romanian Pre-university Education Financing. Ideal Vs. Reality Autori: Dan Ţogoe, “Artifex” University of Bucharest Keywords: pre-university education reform, financing, decentralization. JEL Codes: H52, H61, H75, H76 | Abstract Paper |
Linking Money Supply With The Gross Domestic Product In Romania Autori: Daniela Zapodeanu, University of Oradea Mihail Ioan Cociuba, University of Oradea Keywords: money supply (M3), GDP, seasonality, stationarity, cointegration, DVAR. JEL Codes: G17, C51. | Abstract Paper |
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