Nr. 8 / 2006, volumul 1

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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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