"1 Decembrie 1918" University, Alba Iulia, Faculty of Economic Sciences
Annales Universitatis Apulensis Series Oeconomica
Nr. 13 / 2011, volumul 2
Table of contents is available here
| Fair Value Empirical Studies: An Overview On Acconting Research Literature Autori: Carmen Giorgiana Bonaci, Babes-Bolyai University of Cluj Napoca Adriana Tiron Tudor, Babes-Bolyai University of Cluj Napoca Keywords: Fair value, accounting model, empirical studies, research literature JEL Codes: M40, M41 | Abstract Paper |
| The Increase Of Performance Of An Entity By The Conversion Of The Hidden Costs Autori: Sorin Briciu, ‘1 Decembrie 1918‘ University of Alba Iulia Sorinel Capusneanu, Artifex University of Bucuresti Keywords: hidden costs, Activity-Based Costing, control, performance, opportunity costs. JEL Codes: M21, M41 | Abstract Paper |
| Factors Influencing The Companies‘ Profitability Autori: Camelia Burja, ‘1 Decemrie 1918‘ University of Alba Iulia Keywords: financial statements, regression analysis, performance, resource management JEL Codes: D24, M48 | Abstract Paper |
| Assessing Performance Of The Sustainable Spatial Development: Romanian Case Study Autori: Vasile Burja, ‘1 Decembrie 1918‘ University of Alba Iulia Keywords: region development, sustainable value, performance, sustainable spatial development,disparities JEL Codes: O11, Q01, R11 | Abstract Paper |
| Accounting Policies And Treatments Of Contingent Assets And Liabilities In Public Institutions Autori: Iuliana Cenar, ‘1 Decembrie 1918‘ University of Alba Iulia Keywords: contingent assets, contingent liabilities, accounting policies, probability, risk assessment JEL Codes: M41 | Abstract Paper |
| Related Party Transactions - Overview Autori: Alexandra Corlaciu, ‘Babes Bolyai‘ University of Cluj Napoca Adriana Tiron Tudor, ‘Babes Bolyai‘ University of Cluj Napoca Keywords: Related party transactions, related party disclosures, transfer pricing JEL Codes: M41, M42, H25, H26 | Abstract Paper |
| Restatements And Adjustemnts In Elaboration Of Consolidated Financial Statements Autori: Sorin-Constantin Deaconu, ‘1 Decembrie 1918‘ University of Alba Iulia Keywords: consolidated financial statements, accounting, accounting restatements, minor interests JEL Codes: M 41, O 10 | Abstract Paper |
| Developing An Econometric Model For Measuring The Evolution Of Information Disclosure - Ias 23 Borrowing Costs - Autori: Ioana-Maria Dragu, ‘Babes-Bolyai‘ University of Cluj Napoca Adriana Tiron Tudor, ‘Babes-Bolyai‘ University of Cluj Napoca Keywords: information, disclosure, compliance, correlation JEL Codes: M41 | Abstract Paper |
| The Influence Of Intellectual Capital On Romanian Companies‘ Financial Performance Autori: Claudiu-Marian Gruian, West University of Timisoara Keywords: intellectual capital, financial performance, value added intellectual coefficient, Bucharest StockExchange JEL Codes: D24, L25 | Abstract Paper |
| Analysis Of Profitability Rates In Bank Crediting Autori: Dragos Ilie, ‘Spiru Haret‘ University Keywords: economic profitability, financial profitability, commercial profitability, real return onequity JEL Codes: G32 | Abstract Paper |
| Using Web Technology To Improve The Accounting Of Small And Medium Enterprises. An Academic Approach To Implementation Of Ifrs Autori: Florin Mihai, The Bucharest Academy of Economic Studies Constantin Groza, ‘1 December 1918‘ University of Alba Iulia Aldescu (Iacob) Elena-Oana, ‘Valahia‘University of Targoviste Keywords: Web Accounting, SMEs, Web Technology, XML, XBRL, IFRS JEL Codes: M10, M 40, M41 | Abstract Paper |
| An Attempt To Identify Proper Teaching Strategies For Romanian Business Universities Autori: Alexandra Ileana Mutiu, ‘Babes-Bolyai‘ University of Cluj Napoca Keywords: teaching strategies, constraints in teaching, international education standards JEL Codes: M49 | Abstract Paper |
| The Composition And Structure Of Financial Reporting - Similarities And Differences In The Case Of Air Transport Companies Autori: Luminita Rus, University of Oradea Mariana Farcas, University of Oradea Keywords: Balance sheet, Income statement, Cash flow statements JEL Codes: M41 | Abstract Paper |
| Accrual Accounting, Foundation For The Financial Reporting Into The Public Sector Entities Autori: Aurelia Stefanescu, Academy of Economic Studies Bucharest Eugeniu Turlea, Academy of Economic Studies Bucharest Keywords: public sector entity, accrual accounting, financial reporting, International Public SectorAccounting Standards (IPSAS) JEL Codes: M 41, H 83 | Abstract Paper |
| The Role Of Cost Information In Decision-making. Case Study Autori: Dan Topor, ‘1 Decembrie 1918‘ University of Alba Iulia Ioana Dorin, ‘1 Decembrie 1918‘ University of Alba Iulia Alina Putan, ‘1 Decembrie 1918‘ University of Alba Iulia Keywords: Cost, Management Accounting, Information, Expenses. JEL Codes: M41 | Abstract Paper |
| Interferences And Limits Of The Accounting Policies Specific To Fixed Tangible Assets Into The Public Sector Entities In Romania Autori: Eugeniu Turlea, Academy of Economic Studies Bucharest Aurelia Stefanescu, Academy of Economic Studies Bucharest Florina Nicolae, Academy of Economic Studies Bucharest Keywords: public sector entity, fixed tangible assets, accounting policies, International Public SectorAccounting Standards(IPSAS) JEL Codes: M 41, H 83 | Abstract Paper |
| Internal Control Activities: Cause And Effect Of A Good Governance Of Accounting Reportings And Fiscal Declarations Autori: Tatiana Danescu, ‘Petru Maior‘ University of Tirgu Mures Mihaela Prozan, ‘1Decembrie‘ University of Alba Iulia Andreea Cristina Danescu , ‘1Decembrie‘ University of Alba Iulia Keywords: corporate governance, internal control activities, risk strategy, risk tolerance, staterevenues` management JEL Codes: M42, G28, G38 | Abstract Paper |
| Assessing Complience With Corporate Governanceprinciples In Case Of Romanian Financial Investment Companies Autori: Tatiana Danescu, ‘Petru Maior‘ University of Tirgu Mures Ovidiu Spatacean, ‘Petru Maior‘ University of Tirgu Mures Keywords: Financial Investment Companies, corporate governance, principles, ethical codes,regulations JEL Codes: M42, M14 | Abstract Paper |
| Auditing Fair Values In A Sensitive Socio-economical Context Autori: Nicoleta Farcane, West University of Timisoara Delia Deliu, West University of Timisoara Maria Gheorghian, Valahia University of Targoviste Keywords: fair value, historical costs, fair value audit, volatility, economic crisis JEL Codes: M10, M40, M42 | Abstract Paper |
| Audit Fee Econometrical Models An Overview Of The Auditing Research Literature Autori: Oana Raluca Ivan, ‘1 Decembrie 1918‘ University of Alba Iulia Keywords: audit fee, empirical research, econometric model, research literature JEL Codes: M42, M40 | Abstract Paper |
| Internal Audit - A Key Element Of Corporate Governance In Credit Institutions Autori: Ciprian Mihailescu, ‘1 Decembrie 1918‘ University of Alba Iulia Corina Ducu, ‘1 Decembrie 1918‘ University of Alba Iulia Keywords: internal audit, corporate governance, risk management, credit institutions. JEL Codes: M4 | Abstract Paper |
| Internal Banking Control And Audit: A Comparative Approach In The Romanian Banking Sector Autori: Adela Socol, ‘1 Decembrie 1918‘ University of Alba Iulia Keywords: Internal Banking Control Policy, Internal Banking Audit Statute, Typology and roleof Internal Banking Audit JEL Codes: M42, G21, G28 | Abstract Paper |
| Financial Supervision Structure In Romania. A Comparative Approach Autori: Vasile Cocris, ‘Al. I. Cuza‘ University of Iasi Bogdan Capraru, ‘Al. I. Cuza‘ University of Iasi Keywords: central bank, financial stability, Romanian financial supervision and regulation structure,the FSU Index, the CBFA Index JEL Codes: E58, G18, G28, L51 | Abstract Paper |
| Trends And Challenges Of Romanian Brokerage Insurance Market Autori: Dan Constantin Danuletiu, ‘1Decembrie 1918‘ University of Alba Iulia Adina Elena Danuletiu, ‘1Decembrie 1918‘ University of Alba Iulia Keywords: insurance, brokers, distribution channels JEL Codes: G22 | Abstract Paper |
| Banking Efficiency And European Integration. Implications Of The Banking Reform In Romania Autori: Jose L. Gallizo, Financial Economics and Accounting at the University of Lleida Spain Jordi Moreno, Accounting and Finance at the University of Lleida Spain Ioana Iuliana Pop (Grigorescu), ‘1 Decembrie 1918‘ Uniersity of Alba Iulia Keywords: banking efficiency, European integration, stochastic models, banking reform. JEL Codes: C11, C73, F15, F36, G14, G21 | Abstract Paper |
| Aspects Of The Calculation Of Correlations On The Bucharest Stock Exchange Autori: Teodor Hada, ‘1 Decembrie 1918‘ University of Alba Iulia Dana Halga (Corpodean), ‘Dionisie Pop Martian‘ College of Alba Iulia Keywords: correlations, stock market, statistical observation JEL Codes: G24 - Investment Banking; Venture Capital; Brokerage; Ratings and Ratings Agencies | Abstract Paper |
| Comparative Study On The Evolution Of Loans Anddeposits Between The Romanian Bank For Development (brd) - Groupe Societe Generale And The Romanian Banking System Autori: Iulia Iuga, ‘1 Decembrie 1918‘ University of Alba Iulia Keywords: banking system; analyze; deposits; loans; correlation coefficient. JEL Codes: G21; E58. | Abstract Paper |
| Eu New Member States Households‘ Banking Indebtedness And It‘s Implications: An Overview Autori: Angela Roman, ‘A. I. Cuza‘ University of Iasi Alina Camelia Sargu, ‘A. I. Cuza‘ University of Iasi Keywords: households‘ indebtedness, new EU member countries, vulnerabilities, loans to households,global crisis JEL Codes: G21, E44, E51, R20 | Abstract Paper |
| The Relationship Between Exchange Rate And Exports In Romania Using A Vector Autoregressive Model Autori: Carmen Sandu, ‘A. I. Cuza‘ University of Iasi Nicolae Ghiba, ‘A. I. Cuza‘ University of Iasi Keywords: exchange rate, volatility, Romanian leu, international trade, depreciation, appreciation. JEL Codes: F31, C32, E31 | Abstract Paper |
| The Romanian Agriculture - Between Myth And Reality Autori: Cristian - Marian Barbu, ‘Artifex‘ University of Bucharest Keywords: performance, gaps, trade, most productive cereal-producing agriculture, vegetalagricultural production JEL Codes: N50, O13, Q10 | Abstract Paper |
| The Assessement Of Uncertainty In Predictions Determined By The Variables Aggregation Autori: Mihaela Bratu, Academy of Economic Studies Bucharest Keywords: source of uncertainty, forecasts, accuracy, disaggregation over variables, strategy of prediction,DM test JEL Codes: JEL Classification: E21, E27,C51, C53 | Abstract Paper |
| Cross-county Internal Migration And Convergence In Romania Autori: Daniela Bunea, Bucharest Academy of Economic Keywords: internal migration, inequality indexes, convergence, non-linear model, panel data model JEL Codes: J61, R11, R15 | Abstract Paper |
| Factors Of Economic Dynamism In Asian Countries Autori: George Cornel Dumitrescu, Keywords: economic growth, human capital, foreign investment, education, culture JEL Codes: O14, O15, O16, R11, | Abstract Paper |
| Valorizing Entrepreneurial Potential Of The Centralregion - Partnership Between University And Business Environment As Supporting Element Of The Entrepreneurial Culture Autori: Ionela Gavrila-Paven, ‘1 Decembrie 1918‘ University of Alba Iulia Andreea-Cipriana Muntean, ‘1 Decembrie 1918‘ University of Alba Iulia Keywords: entrepreneurial potential, partnership, entrepreneurial culture JEL Codes: A10, O10 | Abstract Paper |
| How The Investment In R&d Is Related To The Human Capital Accumulation? The Case Of Romania Autori: Olimpia Neagu, ‘Vasile Goldis‘ Western University of Arad Keywords: R&D investment, human capital accumulation, knowledge-based society, knowledgeworkers JEL Codes: JEL Codes O30, O33, J24 | Abstract Paper |
| An Economic Interpretation Of Neoclassical Monopoly Theory In The Light Of Austrian School Autori: Andreas Stamate, Bucharest Academy of Economic Studies Keywords: monopoly, property rights, monopoly price, utility, consumer JEL Codes: JEL classification: B53, D41, P14 | Abstract Paper |
| An Investigational Research On The Correlation Between The Manager‘s Role In Training Programs And Training Transfer In A Local Government Office In Malaysia Autori: Ismail Azman, National Defence University of Malaysia Hamid Norashikin Sahol, National Defence University of Malaysia Hua Ng Kueh, Universiti Malaysia Sarawak Ali Fazilatulaili, National Defence University of Malaysia Keywords: JEL codes:M12 JEL Codes: | Abstract Paper |
| The Gamification As A Tool To Improve Risk Management In The Enterprise Autori: Paula Bajdor, Czestochowa University of Technology Larisa Dragolea, ‘1 Decembrie 1918‘ University of Alba Iulia Keywords: risk management, gamification, tool, enterprise JEL Codes: JEL: M19 | Abstract Paper |
| Implementing "green" Elements Into The Supply Chain - The Literature Review And Examples Autori: Paula Bajdor, Czestochowa University of Technology Janusz K. Grabara, Czestochowa University of Technology Keywords: supply chain management, enterprises, green supply chain JEL Codes: JEL: L | Abstract Paper |
| The Environmental Approach Of Slatina City Regarding Waste Management Autori: Dana-Maria Oprea, Artifex University of Bucharest Keywords: waste, management, environment, Slatina. JEL Codes: Q50, Q52, Q57. | Abstract Paper |
| Project Management - Then And Now Autori: Diana Elena Ranf, ‘Lucian Blaga‘ University of Sibiu Keywords: strategic, competences, management, project, changes. JEL Codes: M16 | Abstract Paper |
| Romanian Higher Education Reform And Adaptation Between The Requirements Of The Knowledge Society Autori: Viorica Stefan, Valahia University of Targoviste Mariana Chivu, Valahia University of Targoviste Keywords: higher education quality reform, knowledge management education. JEL Codes: JEL:I23 | Abstract Paper |
| Evolutions And Strategies On The Futures Market At Sibex Autori: Elida-Tomita Todarita, ‘Lucian Blaga‘ University of Sibiu Keywords: stock exchange, evolution, derivates, Sibex, management JEL Codes: M12 | Abstract Paper |
| A P.e.s.t. Analyse Of The Marketing Environment Of The Romanian Sme Sector During The Last Financial Crisis Years Autori: Mariana Lucretia Constantinescu, ‘Valahia‘ University of Targoviste Andreea Cojoaca (Panagoret), ‘Valahia‘ University of Targoviste Keywords: marketing environment turbulence, financial crisis, macroeconomic consequences,Romanian SME sector dynamic, sector attractiveness JEL Codes: JEL classification: M16, M21, M31, O52 | Abstract Paper |
| Advertising In Small And Medium Enterprises - The Practical Examples And Advices Autori: Janusz K. Grabara, Czestochowa University of Technology Bartłomiej Okwiet, Czestochowa University of Technology Keywords: advertising, enterprise, marketing mix, Internet JEL Codes: JEL: M19 | Abstract Paper |
| Action Directions Regarding The Development Of Youth Travel In Romania Autori: Claudia Olimpia Moisa, ‘1 Decembrie 1918‘ University of Alba Iulia Keywords: youth travel, youth travel in Romania, development of youth travel. JEL Codes: L83 | Abstract Paper |
| Research Regarding The Satisfaction Of Bank Services Consumers At Cec Bank S.a. Autori: Andreea Muntean, ‘1 Decembrie 1918‘ University of Alba Iulia Filimon Stremtan, ‘1 Decembrie 1918‘ University of Alba Iulia Keywords: consumer satisfaction, consumer dissatisfaction, expectations, perceived performance,expectations disconfirmation, bank service JEL Codes: M31 | Abstract Paper |
| Analysis And Understanding Of Key Marketing Concepts Marketing Activities Organized Within The Footwear Industry Companies Autori: Carmen Adina Pastiu, ‘1 Decembrie 1918‘ University of Alba Iulia Keywords: Keywords : business to business, marketing activities, marketing analysis manager mentality JEL Codes: JEL: M31, M14 | Abstract Paper |
| The Marketing Of The Local Communities As A Tool For Supporting Their Sustainable Development Autori: Calin Veghes, Academy of Economic Studies in Bucharest Diana Dugulan, Academy of Economic Studies in Bucharest Ioana Cecilia Popescu, Academy of Economic Studies in Bucharest Keywords: Marketing, Local communities, Sustainable development JEL Codes: M31 | Abstract Paper |
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