"1 Decembrie 1918" University, Alba Iulia, Faculty of Economic Sciences
Annales Universitatis Apulensis Series Oeconomica
Nr. 15 / 2013, volumul 2
Table of contents is available here
| The Role Of Management Accounting In The Decision Making Process: Case Study Caras Severin County Autori: Adela Breuer, ‘Eftimie Murgu‘ University of Resita Romania Mihaela Lesconi Frumusanu, ‘Eftimie Murgu‘ University of Resita Romania Andra Manciu, West University Timișoara Romania Keywords: management accounting, economic information system, decision making, management, cost JEL Codes: M41 - Accounting | Abstract Paper |
| Integrated Methods For Performance Measurement In Entities From The Wine Sector In Romania Autori: Sorin Briciu, ‘1 Decembrie 1918‘ University Alba Iulia Romania Dan Ioan Topor, ‘1 Decembrie 1918‘ University Alba Iulia Romania Sorinel Capusneanu, ‘Dimitrie Cantemir‘ Christian University Bucharest Romania Keywords: Activity-Based Costing, Balanced Scorecard, performance, strategic managerial accounting, nonfinancial indicators JEL Codes: M41, M21 | Abstract Paper |
| The Cost Information Relevance In The Decision Foundation Autori: Sorina Simona Bumbescu, ‘1 Decembrie 1918‘ University Alba Iulia Romania Liliana Paschia (Dinca), ‘1 Decembrie 1918‘ University Alba Iulia Romania Keywords: cost; informational system; decisions; efficiency; European projects JEL Codes: M21; M40 | Abstract Paper |
| Influencing Factors Of Valuation Multiples Of Companies Autori: Ciprian Codau, West University of Timisoara Romania Keywords: valuation multiples, company value, factors of influence, market approach, valuation. JEL Codes: G11, G12 | Abstract Paper |
| Most Recent Findings In Earnings Management Area: Interesting Insights From Traditionally Top 5 Leading Accounting Journals Autori: Dan Dacian Cuzdriorean, Babes-Bolyai University Cluj-Napoca Keywords: Earnings management, accrual-based earnings management, real earnings management,research methods JEL Codes: M40, M41, G34, M42 | Abstract Paper |
| Students Attitudes Regarding The Ethics Of Earnings Management Activities: An Empirical Investigation Autori: Dan Dacian Cuzdriorean, Babes-Bolyai University Cluj-Napoca Romania Keywords: ethical judgments, accrual based earnings management, real earnings management JEL Codes: I21, I23, M12, M14, M40, M41 | Abstract Paper |
| Comparative Study On Accounting Models "cash" And "accrual" Autori: Tatiana Danescu, Petru Maior University Targu Mures Romania Luminita Rus, ‘1 Decembrie 1918" University Alba Iulia Romania Keywords: "cash basis"; "accrual basis"; cash flow; income received; expenses paid. JEL Codes: M41 | Abstract Paper |
| Gri Compliance And Prerequisites Of Integrated Reporting For Asian-pacific Companies Autori: Ioana - Maria Dragu, Babes- Bolyai University Cluj- Napoca Romania Adriana Tiron- Tudor, Babes- Bolyai University Cluj- Napoca Romania Keywords: integrated reporting, GRI compliance, social, environmental, and financial information,disclosure index. JEL Codes: M40 | Abstract Paper |
| Financial Information Security In The Cloud Autori: Bogdan Stefan Ionescu, Academy of Economic Studies Bucharest Romania Laura Elena Tudoran, Keywords: cloud computing, security, dematerialization of accounting documents JEL Codes: O324 | Abstract Paper |
| Predicting Earningsusing Cost Accounts Ratios: Evidence From Manufacturing Listed Firms Autori: John Sorros, University of Piraeus Greece Keywords: Earnings Predictability, Cost Structure, SG&A, Manufacturing Cost, Cost of Goods Sold JEL Codes: M40, G30 | Abstract Paper |
| Improving Human Resources Reporting In Non For Profit Organizations Autori: Nicolae Todea1, Delia Corina Mihaltan2, Keywords: non for profit organization, employees, volunteers, expenditures JEL Codes: M40 | Abstract Paper |
| Machiavellianism And Short-term Earnings Management Practices Autori: Alina Beattrice Vladu, Babes-Bolyai University Cluj-Napoca and Pompeu Fabra University Barcelona, Spain Keywords: earnings management, Machiavellianism, ethical judgments JEL Codes: I23, M40, M41 | Abstract Paper |
| Smoothing Behavior Of Firms In Times Of Crisis: Empirical Evidence From The Spanish Economic Environment Autori: Alina Beattrice Vladu, Babes-Bolyai University Cluj-Napoca Romania and Pompeu Fabra University, Barcelona Spain Keywords: income smoothing; financial crisis; earnings management JEL Codes: M41, M40 | Abstract Paper |
| Particularities Concerning The Beneficiaries Of Audit Services Provided By The Big 4 Companies: Evidence From Romania Autori: Sorin Romulus Berinde, Babes-Bolyai University Cluj-Napoca Romania Adrian Grosanu, Babes-Bolyai University Cluj-Napoca Romania Keywords: audited entities; audit services provider; structure of share capital; structure of management;statistical methods JEL Codes: M42, M41, M48 | Abstract Paper |
| Analysing The Similarities Between Oecd Principles Versus European Corporate Governance Codes - An Internal Audit Perspective Autori: Cristina Bota-Avram, Babes-Bolyai University Cluj-Napoca Romania Paula Ramona Rachisan, Babes-Bolyai University Cluj-Napoca Romania Keywords: similarities, OECD Principles, European corporate governance codes, internal audit. JEL Codes: M21, M40, M42, M49 | Abstract Paper |
| The Informational Risk - Operational Research Over The Net Accounting Result Autori: Tatiana Danescu, ‘Petru Maior‘ University Tirgu Mures Romania Mihaela Prozan, ‘1Decembrie 1918‘ University Alba Iulia Romania Andreea Danescu, ‘1Decembrie 1918‘ University Alba Iulia Romania Roxana Diana Prozan, ‘1Decembrie 1918‘ University Alba Iulia Romania Keywords: informational risk, internal control, the utility of the information, financial statements,trustworthy image, net accounting result JEL Codes: M41, M42, M48 G28, G38 | Abstract Paper |
| The Role And Utility Of Financial Audit In Romania And Spain - An Empiric Study Autori: Ioana Iuliana Pop (Grigorescu), ‘1Decembrie 1918‘ University Alba-Iulia Romania University Lleida, Spain Oana Raluca Ivan, ‘1 Decembrie 1918‘ University Alba-Iulia Romania Keywords: empiric study, the role of the financial audit, the utility of the financial audit,differences of perspectives, differences of expectations. JEL Codes: M 42 | Abstract Paper |
| The Audit Mission In The Base Of The Isrs - Steps To Strengthen Individual Financial Statements Of The Contracting Company Autori: Attila Tamas Szora, University ‘1 Decembrie 1918‘ Alba Iulia Romania Iulian Dobra, University ‘1 Decembrie 1918‘ Alba Iulia Romania Ana Maria Udrea, Universitaty ‘Valahia‘ Targoviste Romania Keywords: consolidated financial statements, intra-group transactions, equity, minority interests, historical cost JEL Codes: M41, M42, O10 | Abstract Paper |
| Using The Capm Model To Estimate The Profitability Of A Financial Instrument Portfolio Autori: Madalina - Gabriela Anghel, Artifex University Bucharest Romania Liliana (Dinca) Paschia, ‘1 Decembrie 1918‘ University Alba-Iulia Keywords: CAPM model, the systematic risk, specific risk, beta volatility coefficient, anticipated profitability JEL Codes: G11, G17 | Abstract Paper |
| Underinvestment Problem: Romanian Evidence Autori: Claudiu Botoc, West University of Timisoara Romania Cosmin Enache, West University of Timisoara Romania Keywords: Investment Rate, Financial Leverage, Growth Opportunities, Endogeneity JEL Codes: G31, G32 | Abstract Paper |
| Entrepreneurial Risk And Performance: Empirical Evidence Of Romanian Agricultural Holdings Autori: Camelia Burja, ‘1 Decembrie 1918‘ University Alba Iulia Romania Vasile Burja, ‘1 Decembrie 1918‘ University Alba Iulia Romania Keywords: economic performance, bankruptcy risk, agricultural holdings, financial ratios JEL Codes: G33, L25, Q14 | Abstract Paper |
| The Balance Sheet, Information Source For Determining The Financial Position Of Entities Listed At The Stock Exchange In Bucharest Autori: Teodor Hada, ‘1 Decembrie 1918‘ University of Alba Iulia Teodora Maria Avram, ‘1 Decembrie 1918‘ University of Alba Iulia Keywords: balance sheet, structure rates, financial position, analysis, The Bucharest StockExchange. JEL Codes: M 41. | Abstract Paper |
| An Empirical Analysis Of The Determinants Of Bank Profitability In Romania Autori: Angela Roman ‘Alexandru Ioan Cuza‘ University of Iasi, Romania Adina Elena Danuletiu, ‘1 Decembrie 1918‘ University of Alba Iulia Romania Keywords: commercial banks; profitability, bank specific factors, industry-specific variables,macroeconomic variables JEL Codes: G21, C23, M20 | Abstract Paper |
| Analysis Of The Romanian Banks‘ Performance Through Roa, Roe And Non-performing Loans Models Autori: Adela Socol, ‘1 Decembrie 1918‘ University of Alba Iulia Romania Adina Elena Danuletiu, ‘1 Decembrie 1918‘ University of Alba Iulia Romania Keywords: ROA Return on Assets, ROE - Return on Equity, Credit risk ratio, Regression model JEL Codes: D12, C58, G21 | Abstract Paper |
| The Impact Of Fiscal Policy On Gross Domestic Product In The European Union. A Panel Var Model Aproach Autori: Ioan Talpos, West University of Timisoara Romania Alexandru Avram, West University of Timisoara Romania Roxana Heteș, West University of Timisoara Romania Keywords: monetary policy, fiscal policy, economic growth JEL Codes: E63 | Abstract Paper |
| Economic - Financial And Social Crisis: Between The Functions Of The State And Nature‘s Laws Autori: Cristian - Marian Barbu, ARTIFEX‘ University Bucharest Romania Keywords: crisis, economic model, paradigm, creative destruction, natural laws, animal spirits JEL Codes: A10, E00, F63, O10, P00 | Abstract Paper |
| Knowledge Economy And Entrepreneurship Environment In Romania Autori: Vasile Burja, ‘1 Decembrie 1918‘ University Alba Iulia Romania Camelia Burja, ‘1 Decembrie 1918‘ University Alba Iulia Romania Keywords: knowledge economy, Data Envelopment Analysis, entrepreneurship environment, research-development JEL Codes: L26, O11, O32 | Abstract Paper |
| Analysis Of The Results In Implementing The Operational Program For Human Resources Development 2007-2013 For Center Region, Romania Autori: Ionela Gavrila-Paven, ‘1 Decembrie 1918‘ University of Alba Iulia Romania Iulian Bogdan Dobra, ‘1 Decembrie 1918‘ University of Alba Iulia Romania Lucian Docea‘1 Decembrie 1918‘ University of Alba Iulia, Romania Keywords: economic development, human development, regional economic development JEL Codes: O12, O15, R11, R58 | Abstract Paper |
| The Remittances As A Potential Economic Growth Resource For Romania Autori: Zizi Goschin, Institute of National Economy Academy of Economic Studies Bucharest Keywords: remittances, economic growth, Romania JEL Codes: C51, F22 | Abstract Paper |
| Fractal Characteristics Of World Market Commodity Derivatives Autori: Oksana Mihajlovsky, Chernivtsi institute of trade and economics of KNUCE Ukraine Keywords: derivatives, clusters of investors, Hurst exponent, fractal analysis, fractal dimension. JEL Codes: F30 | Abstract Paper |
| The Evolution Of Regional Development Agencies: Turkey Case Autori: Yılmaz Toktas Amasya University, Turkey Haktan Sevinç Ağrı İbrahim Çeçen University, Turkey Eda Bozkurt Atatürk University, Turkey Keywords: Regional Development, Regional Development Agencies, Regional DevelopmentAgencies in Turkey JEL Codes: F00, O10, O18. | Abstract Paper |
| The Importance Of Employee Motivation To Increase Organizational Performance Autori: Ioan Moise Achim, ‘1 Decembrie 1918‘ University of Alba Iulia Romania Larisa Dragolea, ‘1Decembrie 1918‘ University of Alba Iulia Romania George Balan, Romanian-German University of Sibiu Keywords: motivation, human resource, job satisfaction. JEL Codes: M54, J53. | Abstract Paper |
| Analyzing Romanian Sports Organizations Management Using Econometric Frontier Autori: Alin Molcut, West University of Timisoara Romania Keywords: sports performance, input-output, Balanced Score Card, football organizations,economic growth JEL Codes: M 12, L 83 | Abstract Paper |
| Tourism - The Main Component Of Hospitality Industry - It‘s Evolution In Romania Autori: Carmen Scorțe, University of Oradea and ‘1Decembrie 1918‘ University of Alba Iulia Romania Larisa Dragolea, ‘ 1Decembrie 1918‘ University of Alba Iulia Romania Liliana Paschia, ‘ 1Decembrie 1918‘ University of Alba Iulia Romania Keywords: tourism, macro-environment, indicators of tourist movement JEL Codes: M 21, E 29 | Abstract Paper |
| Knowledge Management And Organisational Structure Design Process Autori: Mihai Varzaru, University of Craiova Romania Anca Antoaneta Varzaru, University of Craiova Romania Keywords: knowledge management, organizational structure, structural forces, adocracy JEL Codes: M12, M13, M21 | Abstract Paper |
| Using Discriminant Analysis In Relationship Marketing Autori: Iacob Catoiu, Academy Of Economic Studies Bucharest Romania Mihai Țichindelean, Lucian Blaga University Sibiu Romania Simona Vinerean, Lucian Blaga University Sibiu Romania Keywords: relationship marketing, discriminant analysis, value chain, perceived value, satisfaction JEL Codes: M31, C31 | Abstract Paper |
| The Opinion Of Public Authorities Regarding Toursim Development In Alba County Autori: Claudia Moisa, ‘1 Decembrie 1918‘ University of Alba Iulia Romania Andreea Muntean, ‘1 Decembrie 1918‘ University of Alba Iulia Romania Keywords: tourism development, tourism development strategy JEL Codes: M31 | Abstract Paper |
| Cultural Marketing Implications On Alba County Development Autori: Andreea Muntean, University ‘1Decembrie 1918‘ of Alba Iulia Romania Carmen Pastiu, University ‘1Decembrie 1918: of Alba Iulia Romania Silvia Maican, University 1Decembrie 1918 of Alba Iulia Romania Keywords: cultural marketing, tourism development, tourist motivation JEL Codes: M31, L 83 | Abstract Paper |
| Green Purchase Intentions Of Romanian Consumers Autori: Carmen Adina Pastiu, University 1Decembrie 1918 of Alba Iulia Romania Keywords: Green Purchase Intention, Perceived Product Price, Perceived Product Quality,Organization‘s Green Image JEL Codes: M31 | Abstract Paper |
| Tourist Services Consumer Satisfaction (cruises) Autori: Janetta Sirbu, ‘Bogdan Voda‘ University Cluj-Napoca Romania Keywords: consumer, satisfaction, tourism, questionnaire JEL Codes: M31, M37 | Abstract Paper |
| Exploring Privacy-related Aspects Of The Consumers' Direct Approach Autori: Calin Veghes, Academy of Economic Studies Bucharest Romania Mihai Orzan, Academy of Economic Studies Bucharest Romania Carmen Acatrinei, Academy of Economic Studies Bucharest Romania Diana Dugulan, Academy of Economic Studies Bucharest Romania Keywords: consumers' privacy, direct communication tools, personal data protection JEL Codes: M31 | Abstract Paper |
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