Nr. 12 / 2010, volumul 1

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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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