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"1 Decembrie 1918" University, Alba Iulia, Faculty of Economic Sciences
Annales Universitatis Apulensis Series Oeconomica
Nr. 14 / 2012, volumul 2
Table of contents is available here
Harmonization Of Goodwill Reporting Practice In The Consolidated Financial Statements Of Romanian Groups Autori: Carmen-Alexandra Baltariu, ‘Babes-Bolyai‘ University Of Cluj-Napoca Romania Andreea Cirstea, ‘Babes-Bolyai‘ University Of Cluj-Napoca Romania Keywords: material accounting harmonization, consolidated financial statements, IFRSs, goodwill reporting practice JEL Codes: M40, M41, M48 | Abstract Paper |
Small Business Development During The Crisis Autori: Sorin Briciu, ‘1 Decembrie 1918‘ University Alba Iulia Romania Constantin Groza, ‘1 Decembrie 1918‘ University Alba Iulia Romania Alina Putan, ‘1 Decembrie 1918‘ University Alba Iulia Romania Keywords: Balance, Financial Crisis, Small and Medium Enterprises (SMEs), Web Technology, XBRL. JEL Codes: M10, M40, M41 | Abstract Paper |
New Dimensions Of Performance Measurement Autori: Sorinel Capusneanu, Artifex University of Bucharest Romania Cristian-Marian Barbu, Artifex University of Bucharest Romania Hassan Danial Aslam, The Islamia University of Bahawalpur Pakistan Keywords: economic environment, social environment, strategy, dashboard, performance indicators,entity JEL Codes: Codes JEL: M21, M41 | Abstract Paper |
Call For Professional Judgment Policy And Accounting Estimates Changes Within Public Institutions Autori: Iuliana Cenar, ‘1 Decembrie 1918‘ University of Alba Iulia Romania Keywords: professional judgment, accounting policies changes, estimates accounting changes, publicinstitutions JEL Codes: M41 | Abstract Paper |
The Accounting Policies And Procedures - Delimitations And Interferences Autori: Tatiana Danescu, University ‘Petru Maior‘ Targu Mures Romania Mihaela Prozan, ‘1Decembrie 1918‘ University of Alba Iulia Romania Andreea Cristina Danescu, ‘1Decembrie 1918‘ University of Alba Iulia Romania Keywords: accounting policies, accounting procedures, financial statements, internal control, loyal imageof the utility of the information JEL Codes: M42, G28, G38 | Abstract Paper |
Egovernment: New Perspectives On The Future Of Government Digitisation Autori: Mircea Georgescu, ‘ Alexandru Ioan Cuza‘ University of Iasi Romania Keywords: EGovernment, open source software, ereadiness, mobile government. JEL Codes: O38, O33 | Abstract Paper |
It&c Applications In Cabinets Of Accounting Expertise: Theoretical And Empirical Exploration Autori: Florin Mihai, The Bucharest University of Economic Studies Romania Bogdan Stefan Ionescu, The Bucharest University of Economic Studies Romania Iuliana Mariana Ionescu, The Bucharest University of Economic Studies Romania Laura Tudoran, The Bucharest University of Economic Studies Romania Keywords: Keywords : Cabinet of accounting expertise; Chartered accountant; IT&C technologies; Accounting onlinesoftware; Usability of IT technologies JEL Codes: Jel Code : M41 | Abstract Paper |
Retrospective Of Financial Reporting On Capital Market Autori: Diana Muresan, ‘Babes-Bolyai‘ University of Cluj-Napoca Romania Keywords: financial reporting, capital market, international accounting standards, financial information,disclosure JEL Codes: JEL: G15, M41 | Abstract Paper |
Evolution And Performance Analysis For Wine Entities In Romania Autori: Dan Topor, ‘1 Decembrie 1918‘ University Of Alba Iulia Romania Sorinel Capusneanu, Dimitrie Cantemir Christian University Bucharest Romania Alina Putan, ‘1 Decembrie 1918‘ University Of Alba Iulia Romania Keywords: Performance, fixed expenses, variable expenses, decision, direct-costing JEL Codes: M21, M41 | Abstract Paper |
Corporate Governance And The Financial Reporting Process Autori: Dumitru Matis, ‘Babes-Bolyai‘ University of Cluj-Napoca Romania Sorana Mihaela Manoiu, ‘Babes-Bolyai‘ University of Cluj-Napoca Romania Carmen Giorgiana Bonaci, ‘ Babes-Bolyai‘ University of Cluj-Napoca Romania Keywords: Corporate governance, accounting information, financial reporting, disclosure index JEL Codes: M41, G30 | Abstract Paper |
A Paralel Between The International Audit Standards Regarding The Audit Report Which Is Applied In Romaniaand The Technical Audit Norms Which Are Applied In Spain Autori: Ioana Iuliana Pop (Grigorescu), ‘1 Decembrie 1918‘ University of Alba Iulia Romania and Lleida University, Spain Keywords: JEL Codes: M42 JEL Codes: | Abstract Paper |
Ifrs Adopting Process In Romanian Banks - Impact On Independent Audit Of Financial Statements Autori: Adela Socol, ‘1 Decembrie 1918‘ University of Alba Iulia Romania Keywords: JEL Codes: Keywords: IFRS applying, active banks from Romania, independent audit, financial statements of banks | Abstract Paper |
The Principle Of Business Continuity In Terms Of Financial Audit Autori: Tamas Attila Szora, ‘1 Decembrie 1918‘ University Alba Iulia Romania Joldos (Udrea) Ana-Maria, ‘Valahia‘ University Targoviste Romania Dobra Iulian, ‘1 Decembrie 1918‘ University Alba Iulia Romania Turta Irina, ‘Valahia‘ University Targoviste Romania Keywords: the principle of business continuity, ongoing capital, asset, circulating active JEL Codes: M40, M41, M42 | Abstract Paper |
Impact Analysis Of Equity Variation On The Financial Position Of The Economic Entity Autori: Nicolae Baltes, "Lucian Blaga"University of Sibiu Romania Alina Teodora Ciuhureanu, "Romano-Germana‘ University of Sibiu Romania Keywords: equity, physical capital, financial capital, maintaining the capital. JEL Codes: G30, G32 | Abstract Paper |
Operating Risk Analysis For Agricultural Investments Autori: Camelia Burja, ‘1 Decembrie 1918‘ University of Alba Iulia Romania Keywords: operating risk, agriculture, investment, degree of operating leverage JEL Codes: L21, O22, Q14 | Abstract Paper |
Trading Carbon Dioxide On The European Cabon Market Using The Eu Ets Platform Autori: Florin Sebastian Duma, "Babes-Bolyai" University of Cluj-Napoca Romania Ioan Alin Nistor, "Babes-Bolyai" University of Cluj-Napoca Romania Keywords: EU ETS Market, Kyoto protocol, Trading JEL Codes: G12, G15, G18. | Abstract Paper |
Romanian Migration Flows In European Countries: Does Social Security Matter? Autori: Cosmin Enache, West University of Timisoara, Romania Ciprian Panzaru, West University of Timisoara, Romania Keywords: Migration, Social Security, Panel Data JEL Codes: F22, H53, C23 | Abstract Paper |
Study Regarding The Influence Of The Unemployment Rate Over Non-performing Loans In Romania Using The Correlation Indicator Autori: Iulia Iuga, ‘1 Decembrie 1918‘ University of Alba Iulia Romania Ruxandra Lazea, ‘1 Decembrie 1918‘ University of Alba Iulia Romania Keywords: nonperforming loans, unemployment rate, analysis, correlation coefficient JEL Codes: G21, C44. | Abstract Paper |
Lipstick Effect In Romania: Propensity To Buy Cosmetics And Stock Market Evolutions Autori: Aurora Murgea, West University of Timisoara Romania Keywords: JEL Codes: Keywords: beauty products, recession, lipstick effect, mood | Abstract Paper |
The Financial Support And The Administrative Needs Of Terrorist Operations Autori: Camelia Popa, National Bank of Romania and Academy of Economic Studies from Bucharest Romania, Liviu Uzlau, Romanian Gendarmerie National Institute of Economic Research from Romania Academy, Romania Corina-Maria Ene, Hyperion University from Bucharest Romania Keywords: Keyword: terrorism financing, criminal activities, money laundering, organized crime JEL Codes: K14, K42 | Abstract Paper |
The Access Of Small And Medium Size Enterprises To Banking Financing And Current Challanges: The Case Of Eu Countries Autori: Roman Angela, ‘Alexandru Ioan Cuza‘ University of Iasi Romania Rusu Valentina Diana, ‘Alexandru Ioan Cuza‘ University of Iasi Romania Keywords: Small and medium sized enterprises, EU, access to finance, bank loans, Basel III JEL Codes: G21, G32, O16 | Abstract Paper |
Changes In The Corporate Governance And Ownership Structure In Stock Markets: Demutualization Of Istanbul Stock Exchange Autori: Serra Eren Sarıoğlu, Istanbul University Turkey Keywords: Demutualization of stock exchanges, Istanbul Stock Exchange, emerging stock markets JEL Codes: G01, G2, G30 | Abstract Paper |
Regional Economic Integration And National Financial Supervision. A Comparative Study Autori: Ovidiu Stoica, ‘Alexandru Ioan Cuza‘ University of Iasi Romania Delia-Elena Diaconasu, ‘Alexandru Ioan Cuza‘ University of Iasi Romania Keywords: economic integration, financial supervision, EU, NAFTA, ASEAN, Mercosur, WAEMU JEL Codes: E44, F36, G18 | Abstract Paper |
Labour Tax Wedge In The Republic Of Macedonia - Trends And International Comparison Autori: Predrag Trpeski, Ss.Cyril and Methodius University in Skopje Republic of Macedonia Biljana Tashevska, Ss.Cyril and Methodius University in Skopje Republic of Macedonia Keywords: JEL codes: H24, J32, J38 JEL Codes: | Abstract Paper |
Greenhouse Gas Emissions From Agriculture:a Comparative Analysis Between Countries That Recently Joined The Eu Autori: Camelia Burja, ‘1 Decembrie 1918‘ University Romania Keywords: climate changes, greenhouse gas emissions, agriculture, regression analysis JEL Codes: O13,Q57 | Abstract Paper |
Reporting The Companies‘ Sustainable Performance In Agriculture Autori: Vasile Burja, ‘1 Decembrie 1918‘ University of Alba Iulia Romania Keywords: financial reporting, environmental impact, sustainable performance, Life Cycle Assessment,agricultural holdings JEL Codes: Q12, Q51, Q56 | Abstract Paper |
The Assessment Of The Common Agricultural Policy Reform After 2013 From - Point Of View Of Polish Agriculture Autori: Bazyli Czyżewski, Poznań University of Economics Poland Sebastian Stępień, Poznań University of Economics Poland Keywords: agriculture, UE, policy, reform, results JEL Codes: E02, Q18 | Abstract Paper |
New Challenges For R&d And Innovation In Romania Autori: Sandu Steliana, Institute of National Economy of the Romanian Academy Romania Irina Anghel, PhD Student Romanian Academy Keywords: challenges for R&D and innovation; Europe 2020 Strategy, Romanian R/D and Innovationsystem, JEL Codes: O38 | Abstract Paper |
Changes In Labour Force External Mobility Model For Romanians. Main Restrictions And Challenges Autori: Valentina Vasile, Institute of National Economy of the Romanian Academy Romania Mariana Balan, Institute of National Economy of the Romanian Academy Romania Keywords: labour force mobility, immigrant jobs, high skilled youth JEL Codes: M5 | Abstract Paper |
Ways Of Improving Foreign Direct Investment (fdi) Contribution To Romania‘s Sustainable Development Autori: Gheorghe Zaman, Institute of National Economy of the Romanian Academy Romania Keywords: FDI structure and types sustainable development, reinvested, profit, repatriate profit, transferprices. JEL Codes: O1, O3, D4, F21, F23, F32, F4, G34 | Abstract Paper |
Relationship Marketing - Theoretical Consideration Autori: Iacob Catoiu, Academy of Economic Studies of Bucharest Romania Mihai Tichindelean, ‘Lucian Blaga‘ University of Sibiu Romania Keywords: Relationship Marketing, Paradigm, Service Dominant Logic, Postmodernism JEL Codes: M30, M31. | Abstract Paper |
Assessing The Quality Of Higher Education Services Using A Modified Servqual Scale Autori: Shpëtim Çerri, University ‘A. Xhuvani‘ Elbasan Albania Keywords: SERVQUAL, higher education, service quality, Albania, JEL Codes: M31 | Abstract Paper |
One Step Closer To City Branding Through Culture: Consumer Preferences For Cultural Tourism Services In Alba Iulia - Customization On National Museum Of Unification Autori: Larisa Loredana Dragolea, ‘1 Decembrie 1918‘ University of Alba Iulia Romania Denisa Adriana Cotirlea, ‘Babes-Bolyai‘ University of Cluj Napoca Romania Keywords: cultural tourism, services, consumer, marketing; JEL Codes: M31, M30, Z19 | Abstract Paper |
Nature And Dynamics Of Work Groups Autori: Maria Daniela Pipas1, Mohammad Jaradat2, Keywords: group, group dynamics, communication, interaction, norms, values, membership JEL Codes: M5 | Abstract Paper |
The Place Of Strategic Marketing In The Preoccupations Of The Small And Medium Enterprises From Dambovita County Autori: Ana -Lucia Ristea, Valahia University of Targoviste Romania Constanta Popescu, Valahia University of Targoviste Romania Delia Mioara Popescu, Valahia University of Targoviste Romania Keywords: strategic marketing, competitive advantage, critical success factors JEL Codes: M31 | Abstract Paper |
Privacy Literacy: What Is And How It Can Be Measured? Autori: Calin Veghes, Academy of Economic Studies in Bucharest Romania Mihai Orzan, Academy of Economic Studies in Bucharest Romania Carmen Acatrinei, Academy of Economic Studies in Bucharest Romania Diana Dugulan, Academy of Economic Studies in Bucharest Romania Keywords: privacy literacy, personal data, consumer‘s private space, direct marketing, Romania JEL Codes: M31 | Abstract Paper |
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