"1 Decembrie 1918" University, Alba Iulia, Faculty of Economic Sciences
Annales Universitatis Apulensis Series Oeconomica
Nr. 9 / 2007, volumul 1
Table of contents is available here
| The Market Environment - Investment Constraints Authors:Professor PhD Ioan E. Nistor, inistor@econ.ubbcluj.ro PhD student Viorela-Ligia Vaidean, vvaidean@econ.ubbcluj.ro “Babes-Bolyai” University Cluj-Napoca Faculty of Economics and Business Administration, Finance Department Keywords: investment, choice, constraints, restrictions JEL Codes: D92, G11, G18 | Abstract Paper |
| Concept Of Resource Capital In Companies Authors:Marlena Grabowska, marlena@zim.pcz.pl Czestochowa University of Technology, Poland Faculty of Management Keywords: resource capital, equity, assets JEL Codes: G30, G32, G31. | Abstract Paper |
| Public Finance And Extreme Events Authors:Professor Phd Ioan Talpos, Lecturer Phd Student Cosmin Enache, West University of Timisoara, Faculty of Economic Sciences, Romania Keywords: public finance, extreme event, public-private partnership JEL Codes: H10, H50 | Abstract Paper |
| The Technological And Functional Vectors
Of The Knowledge Society Authors:Associate Professor PhD Cornel Nicolae Jucan, University „Lucian Blaga” Sibiu, Romania Keywords: knowledge, human actions, knowledge-based economy JEL Codes: D83, O30, O31 | Abstract Paper |
| Tax Policy And Fiscal Competition
In The European Union Authors:Associate Professor PhD Marilen Pirtea, E-mail: marilen.pirtea@fse.uvt.ro Phd student Marius Milos, PhD student Laura Raisa Iovu West University Of Timisoara, Romania Keywords: tax competition, tax harmonization, tax system JEL Codes: F36, H21 | Abstract Paper |
| The Impact Of Natural Catastrophes
And Climate Change On Insurers Authors:Lecturer PhD Flavia Barna, flavia.barna@fse.uvt.ro West University of Timisoara, Romania Keywords: catastrophe, risk, insurance JEL Codes: G22, G28 | Abstract Paper |
| The Impact Of Macroeconomic Variables
On The Bucharest Stock Exchange Authors:Lecturer Phd Flavia Barna, flavia.barna@fse.uvt.ro Associate Professor Phd Bogdan Dima, bogdan.dima@fse.uvt.ro Associate Professor Phd, Marilen Pirtea, marilen.pirtea@fse.uvt.ro West University of Timisoara, Romania Keywords: stock exchange, macroeconomic variables, inflation rate, interest rate, exchange rate JEL Codes: E01, E60, G10 | Abstract Paper |
| Risk Management - A Part Of Bank Management Authors:Assistant PhD Student Ioana Murariu Spiru Haret University Keywords: risk, risk management, customer JEL Codes: G20, G21, G29 | Abstract Paper |
| The Motivations Of The Transnational Companies
To Effect Foreign Capital Investments
In The East-european Economies Authors:PhD Lecturer Sebastian Ene Assistant PhD Student Georgiana Mindreci “Constantin Brancoveanu” University, Pitesti, Romania Keywords: financial market, multinational companies, financial resources JEL Codes: G10, F23, G32. | Abstract Paper |
| The Impact Of Financial Structure
On Corporate Governance Mechanisms Authors:Assistant PhD Student Andrei Stanculescu Academia de Studii Economice Bucuresti stanculescuandrei@yahoo.com Keywords: financial structure, stakeholder, shareholder JEL Codes: G30, G32 | Abstract Paper |
| Small Business And E-banking Logistic Authors:Assistant PhD Student Brindusa Sterpu, brindusasterpu@yahoo.com Spiru Haret University, Keywords: e-banking, retail banking, business JEL Codes: D89, G21 | Abstract Paper |
| The Evaluation Of Financial Instruments Authors:PhD student Marian Florin Aitai, aitaim@cjalba.ro Alba County Council Keywords: financial instruments; evaluation techniques, financial assets JEL Codes: G10, G12 | Abstract Paper |
| Investing In Health Authors:PhD Student Jucan Carmen Ioana Soc. Civ. Hipodrom Sibiu Keywords: human capital, health, investment JEL Codes: I10, I18, H51 | Abstract Paper |
| The Transactions Betwen Affiliated Companies And
The Fiscal Consequences When They Are Not „at An
Arm’s Lenght” Authors:Economist PhD Student Ioan Dobra –The National Fiscal Administration Agency, The General Public Finance Institution Alba id_ec574@yahoo.com Lecturer PhD Student Attila Szora TAMAS –„1 Decembrie 1918” University Alba Iulia attaconsulting@yahoo.com Keywords: multinational companies, fiscal regulations, taxation JEL Codes: H25, F23 | Abstract Paper |
| Budgetary Implications When Using Electronic
Transactions In The Romanian Public Sector Authors:Nicolae Carmen, carmen.nicolae@orniss.ro National Registry Office for Classified Information, Keywords: public sector, electronic transactions, budgetary revenues,payments JEL Codes: H 29, H59, O38 | Abstract Paper |
| Application Regarding The Indicators
For The Cost-benefit Analyses
On Infrastructure Projects Authors:Professor PhD Teodor Hada, Lecturer PhD Student Attila Tamas Szora “1 Decembrie 1918” University, Alba Iulia, Romania Keywords: cost-benefit analysis, investment, efficiency, risk JEL Codes: D61, D81, H34. | Abstract Paper |
| The Profitability Analysis On Base The Profit And
Losses Account Within The Agricultural Holdings Authors:Professor PhD Vasile Burja „1 Decembrie 1918” University Alba Iulia, Romania Keywords: profit and losses account, agricultural holdings, performance JEL Codes: M41, Q12 | Abstract Paper |
| Present Elements And Prospects For Development
The Sustainable Farming In Romania Authors:Associate Professor PhD Burja Camelia, e-mail: cameliaburja@yahoo.com Universitatea „1Decembrie 1918” Alba Iulia Keywords: agriculture, development strategy, sustainability, model JEL Codes: Q01, Q12 | Abstract Paper |
| The Tipology Of Information Necessary For The
Banks And The Factors That Influence Credit Risk Authors:Associate Professor PhD Iulia Cristina Iuga “1 Decembrie 1918” University of Alba Iulia, Romania Keywords: credit risk; crediting risk management; Basel II Agreement JEL Codes: G21, G29 | Abstract Paper |
| Qualitative And Quantitative Aspects
Of Operational Banking Risk In Romania Authors:Associate Professor PhD Adela Socol, e-mail: adelasocol@yahoo.com “1 Decembrie 1918” University of Alba Iulia Keywords: operational risk, bank, operational risk management JEL Codes: G20, G21, G28, F36 | Abstract Paper |
| An Assessment Of The Financing System
Of Local Communities In Romania Authors:Lecturer PhD Danule iu Dan Constantin,”1 Decembrie 1918” University Alba Iulia Lecturer PhD Mutascu Mihai Ioan, West University Timisoara Lecturer PhD student Enache Cosmin, West University Timisoara Keywords: local budget, budget system, equalization grants JEL Codes: H71, H72, H77. | Abstract Paper |
| The Role Of The Romanian Environmental Fund
In Financing Environmental Programmes Authors:Lecturer PhD Dan Constantin Danule iu, dan.danuletiu@gmail.com Assist. PhD Student Sorin Ciprian Teiusan, cteiusan@yahoo.com “1 Decembrie 1918” University Alba Iulia Keywords: Environmental Fund, environment projects, income sources, spending destinations. JEL Codes: H23, H50, Q58. | Abstract Paper |
| A Model For Analising Financial Equilibrium Of Firm Authors:Lecturer Phd Student Adina Elena adina.danuletiu@gmail.com „1 Decembrie 1918” University, Alba Iulia, Romania Keywords: financial equilibrium, working capital, treasury of the firm, model JEL Codes: C00, G32, L21. | Abstract Paper |
| Natural Calamities In Agriculture
And Their Insurability In Romania Authors:Assistant PhD Student Sorin Ciprian Teiusan, Associate Professor Ph.D. Adela Socol, Associate Professor Ph.D. Iulia Iuga, “1 Decembrie 1918” University of Alba Iulia Keywords: calamity, insurance, agricultural insurance JEL Codes: G22, Q14, | Abstract Paper |
| Recognition, Measurement And Disclosure Of Financial
Instruments According To International Financial
Reporting Standards (ifrs) Authors:Professor PhD Tatiana Danescu, tatiana_danescu@yahoo.com Assistant PhD Student Ovidiu Spatacean, spatacean_ioanovidiu@yahoo.com “Petru Maior” University Targu Mures Keywords: financial instruments, recognition, measurement, IFRS, investors. JEL Codes: D53, F30, G11. | Abstract Paper |
| The Internal Audit As A Part Of The Risk Management
Process In The Public Sector Entities Authors:Professor Phd Eugeniu Turlea, , E-mail:eturlea@yahoo.com Lecturer PhD Aurelia Stefanescu, E-mail:stefanescu.aura@gmail.com Academy of Economic Studies, Bucharest Keywords: internal audit, risk management, public sector. JEL Codes: A19, D02, M42. | Abstract Paper |
| Establishing The Dimensions Of The Internal Audit
Compartment And The Way Of Elaborating The Risk
Register Authors:Professor PhD Marcel Ghita, marcel.ghita@mfinante.ro, Athenaeum University Bucharest PhD Student Razvan Ghita, Valahia University Targoviste Keywords: internal audit, internal auditors, risk. JEL Codes: M42, A19. | Abstract Paper |
| The Consultancy Or Counseling Assured By Internal Audit Authors:Professor PhD Marcel Ghita, marcel.ghita@mfinante.ro, Athenaeum University Bucharest PhD Student Sevastian Barbulescu, Babes-Bolyai University Cluj-Napoca PhD Student Razvan Ghita, Valahia University Targoviste Keywords: internal audit, consultancy, counseling. JEL Codes: M42, M59. | Abstract Paper |
| Quality Control And Performance In Accounting Authors:Professor PhD Victor Munteanu, munteanu@rau.ro, The Romanian- American University, Bucharest Keywords: accounting quality, accounting information, international accounting standards. JEL Codes: L15, M41, L25. | Abstract Paper |
| Regarding The Accounting Policy And Treatment
Prescribed By The Iasb For
The Evaluation And Exploring Actives Authors:Professor Ph.D. Neamtu Horia – Academy of Economic Studies, Bucharest Assistant Ph.D. Student Teiusan Sorin-Ciprian - „1 Decembrie 1918” University, Alba-Iulia Keywords: evaluation and exploring actives, accounting policy and treatment, IFRS 6. JEL Codes: M41, F00. | Abstract Paper |
| The Statement Of Cash Flows Authors:Associate Professor PhD Cernusca Lucian University „Aurel Vlaicu” of Arad, luciancernusca_ro@yahoo.com Professor PhD Mates Dorel, West University of Timisoara Keywords: cash flows, financial statement. JEL Codes: F39, M41. | Abstract Paper |
| Accounting Politics In Context Of Annual Accounts Authors:Associate Professor PhD Cernusca Lucian University „Aurel Vlaicu” of Arad, luciancernusca_ro@yahoo.com Professor PhD Mates Dorel, West University of Timisoara Keywords: accountancy, accounting politics, annual accounts. JEL Codes: M41, A19. | Abstract Paper |
| Factors Determining The Firm’s Cost Of Capital Authors:Associate Professor PhD Marioara Mirea, E-mail: mm_mirea@yahoo.com Lecturer PhD Nicoleta Asalos,E-mail: nicoleta_asalos@yahoo.com Professor PhD Aivaz Kamer Ainur,E-mail: kamer_aivaz@yahoo.com „Ovidius” University Constanta Keywords: the cost of capital, financial decisions. JEL Codes: L00, D24, F21. | Abstract Paper |
| Recognition Of Contract Revenues And Expenses Authors:Associate Professor Victoria Firescu, Pitesti University Romania, firescuvictoria@yahoo.com Keywords: contract revenues, contract costs, recognition. JEL Codes: M41, G00. | Abstract Paper |
| Ubl - An Universal Business Language For Xml Authors:Associate Professor Ph.D. Florin Mihai Asistant Ph.d. Student Ofelia Aleca Asistant Ph.D. Student Cristina Tartavulea Academy of Economic Studies, Bucharest Keywords: XML, UBL language. JEL Codes: D83, L86, C88. | Abstract Paper |
| A Comparative Approach Of Fair Value Concept Authors:Lecturer Ph.D. Nicoleta Asalos, nicoleta_asalos@yahoo.com Associate Professor Ph.D. Mariana Mirea, “Ovidius” University, Constanta Keywords: fair value measurement, Statement of Financial Accounting Standards 157. JEL Codes: M41, D00, F00. | Abstract Paper |
| Fundamentals And Practices
For The Initial Recognition Of The Fixed Assets Authors:Lecturer Ph.D. Marinela-Daniela Manea, marinelamanea7@yahoo.com Associate Professor Ph.D. Veronica Stefan, veronica.stefan@ats.com.ro Valahia University of Targoviste Keywords: recognition of the fixed assets, IFRS. JEL Codes: M41, F00. | Abstract Paper |
| Internal Factoring
Realities And Perspectives In Romania Authors:Lecturer Ph.D. Daniela-Marinela Manea, marinelamanea@yahoo.com Lecturer Ph.D. Rada Postolache, radapostolache@yahoo.com „Valahia” University, Targoviste Keywords: internal factoring, factoring operations. JEL Codes: A19, D29. | Abstract Paper |
| Acknowledging, Assessing And Recording Grouped
Non-tangible Assets In The Books Authors:Lecturer Ph.D. Manea Marinela-Daniela, marinelamanea7@ yahoo.com Ph.D. Student Giju George Ciprian, ciprian_giju@yahoo.com Valahia University of Targoviste Keywords: non-tangible assets, acknowledge. JEL Codes: M41, F00. | Abstract Paper |
| The Systemic Vision Of Accounting Authors:Assistant Ph.D. Student Gomoi Bogdan Cosmin, bogdan_gomoi@yahoo.com University „Aurel Vlaicu” of Arad Keywords: bookkeeping, accounting. JEL Codes: M41, A19. | Abstract Paper |
| The Informational Content Of The Balance Sheet
And The Accounting International Armonization Authors:Assistant Ph.D. Student Gomoi Bogdan Cosmin, bogdan_gomoi@yahoo.com University „Aurel Vlaicu” of Arad Keywords: accounting information, accounting international armonization, balance sheet. JEL Codes: M41, F00. | Abstract Paper |
| Audit Risk, Materiality And The Professional Judgement
Of The Auditor Authors:Assistant Ph.D. Student Horatiu Rotaru rotaru_horatiu@yahoo.com The Romanian- American University, Bucharest Keywords: auditor’s professional judgement, audit risk. JEL Codes: M42, M59. | Abstract Paper |
| Business Administration Opinion Concerning The Use Of
Accounting Software In Romania Authors:Assistant Ph.D. Student Horatiu Rotaru, rotaru_horatiu@yahoo.com The Romanian- American University, Bucharest Keywords: accounting software, users of accounting. JEL Codes: M42, M19, L86. | Abstract Paper |
| Particularities Of Evidence Of The Goods Authors:Ph.D. Student Gabi Dragu, gabi.dragu@mfinante.ro Keywords: cash accounting, accrual accounting, evidence, goods. JEL Codes: M41, D00. | Abstract Paper |
| Possibilities For The Effective Pursuance Of The Costs In
The Porcelain Industry Authors:PhD Student Sas Florentina, „Valahia”University, Targoviste; sas_florentina2003@yahoo.com Keywords: costs, standard cost method, porcelain factory. JEL Codes: M41, D24, L69. | Abstract Paper |
| Public Services In The Public Administration System
From Romania Authors:Ph.D. Student Corneliu Stefan, Dambovita County Council Lecturer Ph.D. Maria-Cristina Stefan, Valahia University from Targoviste, Faculty of Economic Studies, Management Department, e-mail: crys07stefan@yahoo.com Keywords: public services, public administration system. JEL Codes: P43, H00, M19. | Abstract Paper |
| The Premises Created By The Information Society For The
Use Of The Information Technology And Communications
In The External Audit Authors:Ph.D. Vasile Dumitras, “Valahia” University, Targoviste Keywords: in administration through e-government, e- administration systems, in business through on-line commerce, in education through distance education, in culture through multimedia centers and virtual libraries and even in the actual manner of working wit JEL Codes: external audit, public administration, information security, information technolog and communication | Abstract Paper |
| Implementing The Internal Control & Financial
Management System Authors:Ph.D. Razvan Ghita, Valahia University Targoviste, marcel.ghita@mfinante.ro Keywords: implementation, internal control, internal audit, financial management system. JEL Codes: M42, P49. | Abstract Paper |
| Social Accounting
To Make The Social Results Visible Authors:Ph.D. Student Gaju George Ciprian, Valahia University of Targoviste, ciprian_giju@yahoo.com Keywords: social accounting, implications, accounting, social results. JEL Codes: A13, M41. | Abstract Paper |
| Company’s Financial Performance – A Satisfactory
Compromise Between Stability And Profitability Authors:Ph.D. Student Moiceanu (Marin) Elena Liliana, „Valahia” University, Targoviste Economic Director at SC Electroaparataj Low Cost Technology SA E-mail: elena.marin@e-lct.ro ; maiomi1@yahoo.it Keywords: financial performance, globalization, company, profitabilty. JEL Codes: P47, L25. | Abstract Paper |
| A Critical Analysis Of Today’s Accounting And Cost
Calculation System In Wood Industry Authors:Ph.D. Student Dorin Munteanu, “Valahia” University, Targoviste Keywords: analysis, cost calculation system, wood industry. JEL Codes: M41, D24, L73. | Abstract Paper |
| Creative Accounting – Art? Authors:Ph.D. Student Pana Daniela Nicoleta, “Valahia” University, Targoviste e-mail: dannikkip@yahoo.com Keywords: accounting, creative accounting, managerial creative accounting. JEL Codes: M41, A19. | Abstract Paper |
| Evolution And Controversies Regarding The
Standardization, Valuation And Amortization Of The
Goodwill Authors:Ph.D. Student Popescu Aurora, Academy of Economic Studies, Bucharest aurora.popescu@yahoo.com Keywords: goodwill, amortization, IFRS 3. JEL Codes: M49, F00. | Abstract Paper |
| Grounding Decision In Public Institutions Basing On
Information Provided By Financial Administration Book-
Keeping Authors:Ph.D. Student Iulian Stefan, “Valahia” University Targoviste email: iulian.stefan@mfinante.ro Keywords: financial administration book-keeping, public institutions, information. JEL Codes: M41, D83. | Abstract Paper |
| The Impact Of The Accounting Normalization And
Harmonization On The Presentation Of The Accounting-
Financial Information Authors:Ph.D. Student Mioara Turcas, Academy of Economic Studies Bucharest, mioara.turcas@btrl.ro Keywords: accounting normalization, harmonization, international convergence, IFRS. JEL Codes: M41, F00, D83. | Abstract Paper |
| Responsibility Centres’ Role In Practicing A Performing
Management Authors:Professor PhD Briciu Sorin, University “1st December 1918”, Alba Iulia, sbriciu@yahoo.com Keywords: responsibility centre, profit centres, costs centres, budget. JEL Codes: M41, D24, D80. | Abstract Paper |
| General And Particular In The Accounting
Constitution Of The Sources Of The National Found
Of Social Health Insurances Authors:Lecturer PhD Iuliana Cenar, “1 Decembrie 1918” University Alba Iulia, Email: cenar_iuliana@yahoo.com Keywords: sources, health insurances, accounting. JEL Codes: M41, D00, I19. | Abstract Paper |
| The Registration And The Depreciation Of Young Tree
Plantations And Vineyards Authors:Lecturer PhD Student Attila Szora TAMAS, attacosulting@yahoo.com Asistant PhD Student Iulian Bogdan DOBRA, diby_ec@yahoo.com „1 Decembrie 1918” University Alba Iulia Keywords: registration, depreciation, amortization, accounting, young tree planations and vineyards. JEL Codes: M41, D00, Q19. | Abstract Paper |
| The Triad “evaluation, Recognition And Presentation”
In The Case Of Biological Assets Specific
To Agricultural Holdings Authors:Assistant Ph.D. Student Sorin-Constantin Deaconu, University „1 Decembrie 1918” Alba Iulia e-mail: deaconu_sorin@yahoo.com Keywords: evaluation, recognition, presentation, biological assets, agriculture. JEL Codes: M41, L79, Q19. | Abstract Paper |
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