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"1 Decembrie 1918" University, Alba Iulia, Faculty of Economic Sciences
Annales Universitatis Apulensis Series Oeconomica
Nr. 8 / 2006, volumul 1
Table of contents is available here
Aspecte Delimitativ-metodologice Intre Conceptele
Contabile De Cost Si Cheltuiala /
Delimitativ-methodology Issues Between The Two
Concepts: Cost And Expense Authors:Asist. univ. drd. Banc Marius Mircea - Universitatea „1 Decembrie 1918” Alba Iulia Keywords: cost, expense, concepts. JEL Codes: D26, M41. | Abstract Paper |
Identificarea Cauzelor Costurilor La S.c. „apulum” S.a.,
Alba Iulia /
Identifying The Cost Causes At S.c. “apulum” Sa
Alba Iulia Authors:Prof. univ. dr. Sorin Briciu, Universitatea „1 Decembrie 1918”, Alba Iulia Drd. Florentina Sas, Universitatea „1 Decembrie 1918”, Alba Iulia Keywords: ABC method, costs, factors that generate the costs. JEL Codes: D26, M41. | Abstract Paper |
Sistemul Informational Al Contabilitatii De Gestiune /
The Informational System Of Management Accounting Authors:Prof. univ. dr. Briciu Sorin - Universitatea „1 Decembrie 1918” Alba Iulia Asist. univ. drd. Teiusan Sorin-Ciprian - Universitatea „1 Decembrie 1918” Alba Iulia Keywords: informational system, management accounting, accounting informational system. JEL Codes: M41, D80. | Abstract Paper |
Unele Opinii Privind Perfectionarea Contabilitatii
Manageriale /
Some Viewpoints On Improuving Managerial Accounting Authors:Prof. univ. dr. Oprea Calin - Academia de Studii Economice Bucuresti Conf. univ. dr. Monica Viorica Nedelcu - Academia de Studii Economice Bucuresti Keywords: managerial accountancy, costs calculation, accounting organization. JEL Codes: M41. | Abstract Paper |
Aplicarea Auditului Performantei
Intr-o Entitate Publica Care Presteaza Servicii Publice /
Applying Performance Audit In A Public Entity That
Provides Public Services Authors:Doctorand Cibu (Jeflea) Dochita - Universitatea Valahia Targoviste Keywords: perfomance,performance auditing. JEL Codes: M42, P17. | Abstract Paper |
Contabilitatea La Societatile De Asigurari - Intre
General Si Particular /
Accounting In Insurance Company – Between General And
Characteristic Authors:Prof.univ.dr. Rodica Cistelecan - Universitatea”Petru Maior”Targu-Mures, rodica.cistelecan@ea.upm.ro Lect.univ.drd. Anamari Beatrice Stefan - Universitatea”Petru Maior”Targu-Mures, beatrice.Stefan@ea.upm.ro Prep.univ.drd. Raluca Meda Sumandea Simionescu - Universitatea”Petru Maior”Targu-Mures, raluca.sumandea@ea.upm.ro Keywords: insurance and reinsurance contracts, insurance companies, accounting. JEL Codes: M41, G22. | Abstract Paper |
Pragul De Semnificatie, Factor Decizional In Auditul
Financiar – Contabil /
The Signification Limit, Decisional Factor In Financial
Accounting Audit Authors:Doctorand: Crasoveanu (Oprean) Theodora - Universitatea Valahia Targoviste, Facutatea De Stiinte Economice Keywords: signification limit, level, financial situations. JEL Codes: M42. | Abstract Paper |
Impactul Proceselor De Armonizare Si Normalizare
Contabila Desfasurate La Nivel International Si National
Asupra Tipurilor De Comunicare Aflate La Dispozitia
Conducerii Unei Organizatii /
The Impact Of Accounting Harmonization A Authors:Prof. univ. dr. Ion CUCUI - Universitatea “Valahia” Targoviste, e-mail: icucui@valahia.ro Keywords: International Financial Reporting Standards, accounting harmonization and normalization, management organization. JEL Codes: M41, F00. | Abstract Paper |
Regimul Deducerilor. Obligatiile Platitorilor De Tva /
Deductions Regime. Obligations Of Vat Payers Authors:Drd. Fit Tito - Universitatea “Valahia” Targoviste, IOSUD - Contabilitate Drd. Munteanu Dorin - Universitatea “Valahia” Targoviste, IOSUD - Contabilitate Keywords: deductions, Added Value Tax. JEL Codes: M41, E62, H32. | Abstract Paper |
Auditul Intern – O Noua Profesie /
Internal Auditors – A New Profession Authors:Prof. Univ. Dr. Marcel Ghita - Unitatea Centrala pentru Armonizarea Auditului Public Intern, Sef Departament Strategie si Metodologie Generala Keywords: internal auditors, certifications system, certifying internal auditors. JEL Codes: M42. | Abstract Paper |
Sistemul De Atestare A Auditorilor Interni In Romania /
System Attesting Internal Auditors In Romania Authors:Prof. Univ. Dr. Marcel Ghita - Ministerul Finantelor Publice, Unitatea Centrala Pentru Armonizarea Auditului Public Intern, Sef Departament Pentru Strategie Si Metodologie Generala Drd. Razvan Ghita - Universitatea „Valahia” Din Targoviste, Economist Principal - Serviciul Financiar, Compania Nationala „Loteria Romana” Keywords: certification system, internal auditors. JEL Codes: M42 | Abstract Paper |
Caracteristicile Auditului Intern /
Features Of Internal Audit Authors:Drd. Razvan Ghita - Universitatea „Valahia” din Targoviste, Economist Principal - Serviciul Financiar, Compania Nationala „Loteria Romana” Keywords: internal audit, internal control. JEL Codes: M42. | Abstract Paper |
Particularitati Privind Aplicarea Principiilor
Contabilitatii La Societatile Bancare /
Characteristics Of Application Of
Accounting Principles To Banks Authors:Asist.univ.drd. Grigorescu Sorin - Universitatea „Constantin Brancoveanu”- Rm. Valcea, mail: soringry@yahoo.com Keywords: accounting, accounting principles, IASB, financial statement, bank activities. JEL Codes: M41. | Abstract Paper |
Metode De Calculatie A Costurilor In Industria Miniera /
Cost Calculation Methods In Mining Industry Authors:Drd. Ion-Trifoi Gigi, Universitatea „Babes-Bolyai” Cluj-Napoca Keywords: adminnistration accounting, calculation methods, mining industry. JEL Codes: M41, D24. | Abstract Paper |
Politicile Contabile Si Influenta Lor Asupra Pozitiei Si
Performantei Companiei /
Accounting Policies And Their Influence On Company’s
Performance And Position Authors:Asist. univ. drd. Cristina Lidia Manea, Academia de Studii Economice Bucuresti,e-mail: lydiamanea@yahoo.com Keywords: accounting policies, financial statements, accounting trearments. JEL Codes: M41, D00. | Abstract Paper |
Standardizarea Sistemelor Contabile Contemporane In
Conditiile Globalizarii /
Standardization Of Contemporary Accounting
Systems In Globalization Conditions Authors:Prof. Univ. dr. Dorel Mates, West University Timisoara - lector univ. drd. Mihaela Stet, West University “Vasile Goldis” Arad– subsidiary Baia Mare ec. Szabo Ioan Keywords: accounting system, globalization, normalization, harmonization and accounting convergence. JEL Codes: M41. | Abstract Paper |
Rolul Contabilului In Organizarea Intreprinderii
Moderne Performante /
The Accountant Role In Organizing A Performant And
Modern Entreprise Authors:Lect. Univ. Drd. Camelia Mihalciuc - Universitatea „Stefan cel Mare” Suceava, e-mail: cameliam@seap.usv.ro; cameliamihalciuc@yahoo.com Keywords: accountant, accounting. JEL Codes: M41. | Abstract Paper |
Informatia Contabila – Suport Pentru Determinarea
Rentabilitatii Intreprinderii /
Accounting Information – Support For Determination Of
Entity’s Rentability Authors:Lect. Univ. Drd. Camelia Mihalciuc - Universitatea „Stefan cel Mare” Suceava, e-mail: cameliam@seap.usv.ro; cameliamihalciuc@yahoo.com Keywords: accountancy information, analysis. JEL Codes: M41. | Abstract Paper |
Reglementari Contabile Conforme Cu Directivele
Europene Referitoare La Elaborarea Situatiilor
Financiare /
Accounting Regulations According With Eu Directives
Regarding Financial Statements Authors:Ec. Drd. – Mitac Mirela – Claudia - Banca Nationala a Romaniei – Sucursala Constanta, e-mail : mirela_mitac2002@yahoo.com Keywords: International Accounting Standards, Financial Accounting Standards, harmonization. JEL Codes: M41. | Abstract Paper |
Normarea Si Normalizarea Contabilitatii De Gestiune
La Nivelul Intreprinderii /
Regulation And Normalization Of Management
Accounting For An Economic Entity Authors:Prof. univ. dr. Neamtu Ion-Horia - Academia de Studii Economice Bucuresti Asist. univ. drd. Teiusan Sorin-Ciprian - Universitatea „1 Decembrie 1918” Alba-Iulia Keywords: management accounting, normalisation, management accountant. JEL Codes: M41. | Abstract Paper |
Tipologia Auditului Financiar–contabil /
The Typology Of Financial Audit Authors:Prof. Dr. Ioan Oprean - Univ. Crestina “Dimitrie Cantemir” Lector Drd. Delia Oprean - Univ. “Bogdan Voda” Keywords: internal audit, external audit. JEL Codes: M42. | Abstract Paper |
Calculatia Costuri Pentru Infrastructura /
Calculating Infrastucture Costs Authors:Prof. univ. dr. Paunica Mihai – Directorul General al Directiei Generale Buget - Finante din Ministerul Educatiei si Cercetarii Keywords: costs, calculation,railway infrastructure JEL Codes: M41. | Abstract Paper |
Principiul Prudentei – Baza Rationamentului
Profesionistului Contabil /
The Prudence Principle – The Basis For
Reasoning Of The Professional Accountant Authors:Prof. univ. dr. Gheorghe Popescu – Academia de Studii Economice – Bucuresti Keywords: prudence principle, professional accountant. JEL Codes: M41. | Abstract Paper |
Imaginea Fidela Versus Fiscalitate In Contabilitatea
Romaneasca A Anului 2006 /
True And Fair View Versus Taxation In 2006 Romanian
Accounting Authors:Prof. univ. dr. Gheorghe Popescu – Academia de Studii Economice – Bucuresti Dr. Veronica Adriana Popescu – Academia de Studii Economice – Bucuresti Drd. Cristina Raluca Popescu – Scoala Nationala de Studii Politice si Administrative – Bucuresti Keywords: faithful image, fiscality, accounting. JEL Codes: M41, H30. | Abstract Paper |
Vulnerabilitatile Informatiei Financiar-contabile In
Economia De Piata /
Vulnerabilities Of Financial And Accounting Information
In Market Economy Authors:Dr. Veronica Adriana Popescu – Academia de Studii Economice – Bucuresti Keywords: data, financial and accounting information. JEL Codes: M41. | Abstract Paper |
Cateva Mutatii Induse In Contabilitatea Institutiilor
Publice In Anul 2006 /
Few Mutations Induced In Public Institutions
Accounting In 2006 Authors:Drd. Cristina Raluca Popescu – Scoala Nationala de Studii Politice si Administrative – Bucuresti Keywords: accounting, public institutions. JEL Codes: M41. | Abstract Paper |
Abordarea Contabilitatii In Contextul Noilor
Tehnologii Informationale /
Approaching Accounting In The Context Of New
Informational Technologies Authors:Lect.drd. Florin RADU - Universitatea „Valahia” din Targoviste, e-mail: florinuniv@yahoo.fr Keywords: informatic technologies, accounting JEL Codes: M41. | Abstract Paper |
Globalizarea Contabilitatii In Conditiile Utilizarii
Tehnologiilor Informationale /
Globalizing Accounting When Using The Informational
Technologies Authors:Lect. univ. drd. Valentin RADU - Universitatea „Valahia” din Targoviste, e-mail: vradu@valahia.ro Lect. univ. drd. Mariana RADU - Universitatea „Valahia” din Targoviste, e-mail: meryradu@yahoo.com Keywords: globalization, accounting, informational technologies. JEL Codes: M41, D83. | Abstract Paper |
Oportunitatea Raportarii Financiare Interimare /
The Oportunity O Interim Financial Reporting Authors:Prep. univ. drd. Rapcencu Cristian - A.S.E. Bucuresti, e-mail: cristi20030@yahoo.com Keywords: IAS 34, interim financial report. JEL Codes: M41. | Abstract Paper |
Contabilitatea In Unitatile Ministerului Apararii
Nationale /
Accounting In National Defense Military Units Authors:Doctorand Marius Adrian Raducea, Universitatea “Valahia” din Targoviste, I.O.S.U.D. Contabilitate, e-mail: mraducea@yahoo.com Keywords: accounting, army, public institutions. JEL Codes: M41. | Abstract Paper |
Controlul Financiar Si Auditul Public Intern In
Unitatile Ministerului Apararii Nationale /
Financial Control And Public Internal Audit In
National Defense Military Units Authors:Doctorand Larisa Loredana Beian Raducea, Universitatea „Valahia” din Targoviste, I.O.S.U.D. Contabilitate, e-mail: mraducea@yahoo.com Keywords: financial auditing, army. JEL Codes: M42. | Abstract Paper |
Dezvoltari Privind Raportarea Financiara Pentru Partile Legate /
Development Of Related Party Disclosures Authors:Prof. univ. dr. Raileanu Vasile – A.S.E. Bucuresti (raileanu_vs@yahoo.com) Keywords: IFRS, group’s consolidated financial statements. JEL Codes: M41 | Abstract Paper |
Aspecte Financiar-contabile
Privind Activitatea De Cazare In Turismul Romanesc /
Financial – Accounting Issues Regarding The
Accommodation Activity In Romanian Tourism Authors:Prep. univ. Doru-Bogdan Ravas, Universitatea din Petrosani, e-mail: cosminravas@yahoo.com Keywords: accommodation activity, turism, bookkeeping. JEL Codes: M41. | Abstract Paper |
Convergenta Vs. Armonizare Contabila- Implicatii In
Sectorul Asigurarilor /
Accounting Convergence Vs. Accounting Harmonization –
Implications In The Insurance Sector Authors:Lect. univ. drd. Daniel Stefan - Universitatea „Petru Maior” Tg- Mures, daniel.stefan@ea.upm.ro Asist. univ. drd. Ovidiu Spatacean - Universitatea „Petru Maior” Tg- Mures, spatacean_ioanovidiu@yahoo.com Ec. dr. Decebal Manole Bogdan - Director, ASIROM- suc. Jud. Cluj Ec. Mariana Nandrea - Contabil sef, ASIROM- suc. Jud. Cluj Keywords: globalization, insurance sector, financial reports, IFRS. JEL Codes: M41. | Abstract Paper |
Cheltuielile Si Costurile De Productie - Abordari
Conceptuale /
Expenses And Costs Of Production – A Conceptual Aproach Authors:Lect. univ. dr. Nela Steliac, Universitatea „Babes-Bolyai” Cluj-Napoca, e-mail: steliacn@yahoo.com Keywords: expensise, costs. JEL Codes: M41, D26. | Abstract Paper |
Socio-economic Environment Of The Company And The
Need For Countable Financial Information Authors:Prep. drd. Loredana Tanase - Universitatea Valahia din Targoviste, e-mail: loredanatanase@valahia.ro Keywords: financial information, socio-economic environment. JEL Codes: M41. | Abstract Paper |
Recunoasterea Cheltuielilor /
Disclosure Of Expenses Authors:Asist. univ. drd. Teiusan Sorin-Ciprian - Universitatea „1 Decembrie 1918” Alba Iulia Keywords: disclosure of expenses, IAS. JEL Codes: M41. | Abstract Paper |
Aspecte Privind Arendarea Activelor Biologice
Si A Terenurilor /
Aspects Concerning Lease Biological Assets And Land Authors:Prof. univ. dr. Todea Nicolae - Universitatea „1 Decembrie 1918” Alba Iulia Asist. univ. drd. Deaconu Sorin-Constantin - Universitatea „1 Decembrie 1918” Alba Iulia Keywords: lease, biological asset, accounting. JEL Codes: M41 | Abstract Paper |
Inregistrarea, Urmarirea Si Raportarea Rezervelor Din
Reevaluare /
Determination, Registration, Pursuit And Report Of The
Revaluation Deposits Authors:Prof.univ.dr. Todea Nicolae Universitatea „1 Decembrie 1918” Alba Iulia Ec. Todea Nicolae Dan, DGFP Alba Keywords: accounting regulations, disclosure, registration JEL Codes: M41 | Abstract Paper |
Rezistenta La Schimbare
– Cauze Si Efecte La Nivelul Sistemului De Selectie
Pentru Scolile Militare –
Resistance To Change
- Causes And Effects At Military School’s Selection
Authors:Doctorand Mircea Adrian TRAMONTINI, Universitatea „Valahia” din Targoviste Keywords: military school, selection system, recruitment JEL Codes: M41. | Abstract Paper |
Contabilitatea Importului De Marfuri In Comision /
Accounting For The Merchendise Import In Consigment Authors:Conf.univ.dr. Mihaela Tulvinschi, Universitatea „Stefan cel Mare” Suceava Keywords: import in consignment, accounting, FOB, CAF, CIF. JEL Codes: M41 | Abstract Paper |
Modul De Intocmire A Calculatiei Standard Pentru M3 De
Masa Lemnoasa Fasonata /
Method Of Laying A Standard Cost For Calculate M3 Of
Timber Cut Authors:Asist. univ. drd. Cristina Otilia Tenovici - Universitatea „Constantin Brancoveanu” Pitesti, Keywords: management accounting, costs JEL Codes: M41, M11. | Abstract Paper |
Decizia De Investitii Pe Piata De Capital Si Rolul Auditului
Informatiilor Contabil-financiare /
Investment Decision In Capital Market And The Role Of
Auditing Accounting-financial Information Authors:Prof. Turlea Eugeniu - ASE Keywords: audit, financial transaction JEL Codes: M42 | Abstract Paper |
Auditul Performantei, Element Esential Al
Perfectionarii Managementului Organizatiilor
Sectorului Public /
Performance Audit, Essential Element Of Improving The
Management Of Public Sector Organizations Authors:Prof. univ. dr. Eugeniu Turlea - Academia de Studii Economice Bucuresti Keywords: performance audit, accounting. JEL Codes: M42. | Abstract Paper |
Auditul La Institutiile De Credit /
Auditing The Credit Institutions Authors:Asist. univ. drd. Mariana Vlad, Universitatea „Stefan cel Mare” Suceava Keywords: audit, credit institutions, accounting. JEL Codes: M42. | Abstract Paper |
Controlul Calitativ Al Activitatii De Audit /
Qualitative Control Of Auditing Authors:Ec. dr. Vuta Mihai, Conf. univ. dr. Vuta Mariana - Academia de Studii Economice – Bucuresti, Keywords: auditing, control. JEL Codes: M42. | Abstract Paper |
Comunicarea Financiara Pe Baza Fluxurilor De Numerar /
Financial Communications Based On Cash-flows Authors:Drd. Cristian Zgreaban, Academia Nationala de Informatii Bucuresti Keywords: financial communication, accounting. JEL Codes: M41. | Abstract Paper |
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