Nr. 14 / 2012, volumul 2

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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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