Nr. 13 / 2011, volumul 2

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Fair Value Empirical Studies: An Overview On Acconting Research Literature

Autori:
Carmen Giorgiana Bonaci, Babes-Bolyai University of Cluj Napoca
Adriana Tiron Tudor, Babes-Bolyai University of Cluj Napoca


Keywords: Fair value, accounting model, empirical studies, research literature
JEL Codes: M40, M41 		Abstract

Paper
The Increase Of Performance Of An Entity By The Conversion Of The Hidden Costs

Autori:
Sorin Briciu, ‘1 Decembrie 1918‘ University of Alba Iulia
Sorinel Capusneanu, Artifex University of Bucuresti


Keywords: hidden costs, Activity-Based Costing, control, performance, opportunity costs.
JEL Codes: M21, M41 		Abstract

Paper
Factors Influencing The Companies‘ Profitability

Autori:
Camelia Burja, ‘1 Decemrie 1918‘ University of Alba Iulia


Keywords: financial statements, regression analysis, performance, resource management
JEL Codes: D24, M48 		Abstract

Paper
Assessing Performance Of The Sustainable Spatial Development: Romanian Case Study

Autori:
Vasile Burja, ‘1 Decembrie 1918‘ University of Alba Iulia


Keywords: region development, sustainable value, performance, sustainable spatial development,disparities
JEL Codes: O11, Q01, R11 		Abstract

Paper
Accounting Policies And Treatments Of Contingent Assets And Liabilities In Public Institutions

Autori:
Iuliana Cenar, ‘1 Decembrie 1918‘ University of Alba Iulia


Keywords: contingent assets, contingent liabilities, accounting policies, probability, risk assessment
JEL Codes: M41 		Abstract

Paper
Related Party Transactions - Overview

Autori:
Alexandra Corlaciu, ‘Babes Bolyai‘ University of Cluj Napoca
Adriana Tiron Tudor, ‘Babes Bolyai‘ University of Cluj Napoca


Keywords: Related party transactions, related party disclosures, transfer pricing
JEL Codes: M41, M42, H25, H26 		Abstract

Paper
Restatements And Adjustemnts In Elaboration Of Consolidated Financial Statements

Autori:
Sorin-Constantin Deaconu, ‘1 Decembrie 1918‘ University of Alba Iulia


Keywords: consolidated financial statements, accounting, accounting restatements, minor interests
JEL Codes: M 41, O 10 		Abstract

Paper
Developing An Econometric Model For Measuring The Evolution Of Information Disclosure - Ias 23 Borrowing Costs -

Autori:
Ioana-Maria Dragu, ‘Babes-Bolyai‘ University of Cluj Napoca
Adriana Tiron Tudor, ‘Babes-Bolyai‘ University of Cluj Napoca


Keywords: information, disclosure, compliance, correlation
JEL Codes: M41 		Abstract

Paper
The Influence Of Intellectual Capital On Romanian Companies‘ Financial Performance

Autori:
Claudiu-Marian Gruian, West University of Timisoara


Keywords: intellectual capital, financial performance, value added intellectual coefficient, Bucharest StockExchange
JEL Codes: D24, L25 		Abstract

Paper
Analysis Of Profitability Rates In Bank Crediting

Autori:
Dragos Ilie, ‘Spiru Haret‘ University


Keywords: economic profitability, financial profitability, commercial profitability, real return onequity
JEL Codes: G32 		Abstract

Paper
Using Web Technology To Improve The Accounting Of Small And Medium Enterprises. An Academic Approach To Implementation Of Ifrs

Autori:
Florin Mihai, The Bucharest Academy of Economic Studies
Constantin Groza, ‘1 December 1918‘ University of Alba Iulia
Aldescu (Iacob) Elena-Oana, ‘Valahia‘University of Targoviste


Keywords: Web Accounting, SMEs, Web Technology, XML, XBRL, IFRS
JEL Codes: M10, M 40, M41 		Abstract

Paper
An Attempt To Identify Proper Teaching Strategies For Romanian Business Universities

Autori:
Alexandra Ileana Mutiu, ‘Babes-Bolyai‘ University of Cluj Napoca


Keywords: teaching strategies, constraints in teaching, international education standards
JEL Codes: M49 		Abstract

Paper
The Composition And Structure Of Financial Reporting - Similarities And Differences In The Case Of Air Transport Companies

Autori:
Luminita Rus, University of Oradea
Mariana Farcas, University of Oradea


Keywords: Balance sheet, Income statement, Cash flow statements
JEL Codes: M41 		Abstract

Paper
Accrual Accounting, Foundation For The Financial Reporting Into The Public Sector Entities

Autori:
Aurelia Stefanescu, Academy of Economic Studies Bucharest
Eugeniu Turlea, Academy of Economic Studies Bucharest


Keywords: public sector entity, accrual accounting, financial reporting, International Public SectorAccounting Standards (IPSAS)
JEL Codes: M 41, H 83 		Abstract

Paper
The Role Of Cost Information In Decision-making. Case Study

Autori:
Dan Topor, ‘1 Decembrie 1918‘ University of Alba Iulia
Ioana Dorin, ‘1 Decembrie 1918‘ University of Alba Iulia
Alina Putan, ‘1 Decembrie 1918‘ University of Alba Iulia


Keywords: Cost, Management Accounting, Information, Expenses.
JEL Codes: M41 		Abstract

Paper
Interferences And Limits Of The Accounting Policies Specific To Fixed Tangible Assets Into The Public Sector Entities In Romania

Autori:
Eugeniu Turlea, Academy of Economic Studies Bucharest
Aurelia Stefanescu, Academy of Economic Studies Bucharest
Florina Nicolae, Academy of Economic Studies Bucharest


Keywords: public sector entity, fixed tangible assets, accounting policies, International Public SectorAccounting Standards(IPSAS)
JEL Codes: M 41, H 83 		Abstract

Paper
Internal Control Activities: Cause And Effect Of A Good Governance Of Accounting Reportings And Fiscal Declarations

Autori:
Tatiana Danescu, ‘Petru Maior‘ University of Tirgu Mures
Mihaela Prozan, ‘1Decembrie‘ University of Alba Iulia
Andreea Cristina Danescu , ‘1Decembrie‘ University of Alba Iulia


Keywords: corporate governance, internal control activities, risk strategy, risk tolerance, staterevenues` management
JEL Codes: M42, G28, G38 		Abstract

Paper
Assessing Complience With Corporate Governanceprinciples In Case Of Romanian Financial Investment Companies

Autori:
Tatiana Danescu, ‘Petru Maior‘ University of Tirgu Mures
Ovidiu Spatacean, ‘Petru Maior‘ University of Tirgu Mures


Keywords: Financial Investment Companies, corporate governance, principles, ethical codes,regulations
JEL Codes: M42, M14 		Abstract

Paper
Auditing Fair Values In A Sensitive Socio-economical Context

Autori:
Nicoleta Farcane, West University of Timisoara
Delia Deliu, West University of Timisoara
Maria Gheorghian, Valahia University of Targoviste


Keywords: fair value, historical costs, fair value audit, volatility, economic crisis
JEL Codes: M10, M40, M42 		Abstract

Paper
Audit Fee Econometrical Models An Overview Of The Auditing Research Literature

Autori:
Oana Raluca Ivan, ‘1 Decembrie 1918‘ University of Alba Iulia


Keywords: audit fee, empirical research, econometric model, research literature
JEL Codes: M42, M40 		Abstract

Paper
Internal Audit - A Key Element Of Corporate Governance In Credit Institutions

Autori:
Ciprian Mihailescu, ‘1 Decembrie 1918‘ University of Alba Iulia
Corina Ducu, ‘1 Decembrie 1918‘ University of Alba Iulia


Keywords: internal audit, corporate governance, risk management, credit institutions.
JEL Codes: M4 		Abstract

Paper
Internal Banking Control And Audit: A Comparative Approach In The Romanian Banking Sector

Autori:
Adela Socol, ‘1 Decembrie 1918‘ University of Alba Iulia


Keywords: Internal Banking Control Policy, Internal Banking Audit Statute, Typology and roleof Internal Banking Audit
JEL Codes: M42, G21, G28 		Abstract

Paper
Financial Supervision Structure In Romania. A Comparative Approach

Autori:
Vasile Cocris, ‘Al. I. Cuza‘ University of Iasi
Bogdan Capraru, ‘Al. I. Cuza‘ University of Iasi


Keywords: central bank, financial stability, Romanian financial supervision and regulation structure,the FSU Index, the CBFA Index
JEL Codes: E58, G18, G28, L51 		Abstract

Paper
Trends And Challenges Of Romanian Brokerage Insurance Market

Autori:
Dan Constantin Danuletiu, ‘1Decembrie 1918‘ University of Alba Iulia
Adina Elena Danuletiu, ‘1Decembrie 1918‘ University of Alba Iulia


Keywords: insurance, brokers, distribution channels
JEL Codes: G22 		Abstract

Paper
Banking Efficiency And European Integration. Implications Of The Banking Reform In Romania

Autori:
Jose L. Gallizo, Financial Economics and Accounting at the University of Lleida Spain
Jordi Moreno, Accounting and Finance at the University of Lleida Spain
Ioana Iuliana Pop (Grigorescu), ‘1 Decembrie 1918‘ Uniersity of Alba Iulia


Keywords: banking efficiency, European integration, stochastic models, banking reform.
JEL Codes: C11, C73, F15, F36, G14, G21 		Abstract

Paper
Aspects Of The Calculation Of Correlations On The Bucharest Stock Exchange

Autori:
Teodor Hada, ‘1 Decembrie 1918‘ University of Alba Iulia
Dana Halga (Corpodean), ‘Dionisie Pop Martian‘ College of Alba Iulia


Keywords: correlations, stock market, statistical observation
JEL Codes: G24 - Investment Banking; Venture Capital; Brokerage; Ratings and Ratings Agencies 		Abstract

Paper
Comparative Study On The Evolution Of Loans Anddeposits Between The Romanian Bank For Development (brd) - Groupe Societe Generale And The Romanian Banking System

Autori:
Iulia Iuga, ‘1 Decembrie 1918‘ University of Alba Iulia


Keywords: banking system; analyze; deposits; loans; correlation coefficient.
JEL Codes: G21; E58. 		Abstract

Paper
Eu New Member States Households‘ Banking Indebtedness And It‘s Implications: An Overview

Autori:
Angela Roman, ‘A. I. Cuza‘ University of Iasi
Alina Camelia Sargu, ‘A. I. Cuza‘ University of Iasi


Keywords: households‘ indebtedness, new EU member countries, vulnerabilities, loans to households,global crisis
JEL Codes: G21, E44, E51, R20 		Abstract

Paper
The Relationship Between Exchange Rate And Exports In Romania Using A Vector Autoregressive Model

Autori:
Carmen Sandu, ‘A. I. Cuza‘ University of Iasi
Nicolae Ghiba, ‘A. I. Cuza‘ University of Iasi


Keywords: exchange rate, volatility, Romanian leu, international trade, depreciation, appreciation.
JEL Codes: F31, C32, E31 		Abstract

Paper
The Romanian Agriculture - Between Myth And Reality

Autori:
Cristian - Marian Barbu, ‘Artifex‘ University of Bucharest


Keywords: performance, gaps, trade, most productive cereal-producing agriculture, vegetalagricultural production
JEL Codes: N50, O13, Q10 		Abstract

Paper
The Assessement Of Uncertainty In Predictions Determined By The Variables Aggregation

Autori:
Mihaela Bratu, Academy of Economic Studies Bucharest


Keywords: source of uncertainty, forecasts, accuracy, disaggregation over variables, strategy of prediction,DM test
JEL Codes: JEL Classification: E21, E27,C51, C53 		Abstract

Paper
Cross-county Internal Migration And Convergence In Romania

Autori:
Daniela Bunea, Bucharest Academy of Economic


Keywords: internal migration, inequality indexes, convergence, non-linear model, panel data model
JEL Codes: J61, R11, R15 		Abstract

Paper
Factors Of Economic Dynamism In Asian Countries

Autori:
George Cornel Dumitrescu,


Keywords: economic growth, human capital, foreign investment, education, culture
JEL Codes: O14, O15, O16, R11, 		Abstract

Paper
Valorizing Entrepreneurial Potential Of The Centralregion - Partnership Between University And Business Environment As Supporting Element Of The Entrepreneurial Culture

Autori:
Ionela Gavrila-Paven, ‘1 Decembrie 1918‘ University of Alba Iulia
Andreea-Cipriana Muntean, ‘1 Decembrie 1918‘ University of Alba Iulia


Keywords: entrepreneurial potential, partnership, entrepreneurial culture
JEL Codes: A10, O10 		Abstract

Paper
How The Investment In R&d Is Related To The Human Capital Accumulation? The Case Of Romania

Autori:
Olimpia Neagu, ‘Vasile Goldis‘ Western University of Arad


Keywords: R&D investment, human capital accumulation, knowledge-based society, knowledgeworkers
JEL Codes: JEL Codes O30, O33, J24 		Abstract

Paper
An Economic Interpretation Of Neoclassical Monopoly Theory In The Light Of Austrian School

Autori:
Andreas Stamate, Bucharest Academy of Economic Studies


Keywords: monopoly, property rights, monopoly price, utility, consumer
JEL Codes: JEL classification: B53, D41, P14 		Abstract

Paper
An Investigational Research On The Correlation Between The Manager‘s Role In Training Programs And Training Transfer In A Local Government Office In Malaysia

Autori:
Ismail Azman, National Defence University of Malaysia
Hamid Norashikin Sahol, National Defence University of Malaysia
Hua Ng Kueh, Universiti Malaysia Sarawak
Ali Fazilatulaili, National Defence University of Malaysia


Keywords: JEL codes:M12
JEL Codes: 		Abstract

Paper
The Gamification As A Tool To Improve Risk Management In The Enterprise

Autori:
Paula Bajdor, Czestochowa University of Technology
Larisa Dragolea, ‘1 Decembrie 1918‘ University of Alba Iulia


Keywords: risk management, gamification, tool, enterprise
JEL Codes: JEL: M19 		Abstract

Paper
Implementing "green" Elements Into The Supply Chain - The Literature Review And Examples

Autori:
Paula Bajdor, Czestochowa University of Technology
Janusz K. Grabara, Czestochowa University of Technology


Keywords: supply chain management, enterprises, green supply chain
JEL Codes: JEL: L 		Abstract

Paper
The Environmental Approach Of Slatina City Regarding Waste Management

Autori:
Dana-Maria Oprea, Artifex University of Bucharest


Keywords: waste, management, environment, Slatina.
JEL Codes: Q50, Q52, Q57. 		Abstract

Paper
Project Management - Then And Now

Autori:
Diana Elena Ranf, ‘Lucian Blaga‘ University of Sibiu


Keywords: strategic, competences, management, project, changes.
JEL Codes: M16 		Abstract

Paper
Romanian Higher Education Reform And Adaptation Between The Requirements Of The Knowledge Society

Autori:
Viorica Stefan, Valahia University of Targoviste
Mariana Chivu, Valahia University of Targoviste


Keywords: higher education quality reform, knowledge management education.
JEL Codes: JEL:I23 		Abstract

Paper
Evolutions And Strategies On The Futures Market At Sibex

Autori:
Elida-Tomita Todarita, ‘Lucian Blaga‘ University of Sibiu


Keywords: stock exchange, evolution, derivates, Sibex, management
JEL Codes: M12 		Abstract

Paper
A P.e.s.t. Analyse Of The Marketing Environment Of The Romanian Sme Sector During The Last Financial Crisis Years

Autori:
Mariana Lucretia Constantinescu, ‘Valahia‘ University of Targoviste
Andreea Cojoaca (Panagoret), ‘Valahia‘ University of Targoviste


Keywords: marketing environment turbulence, financial crisis, macroeconomic consequences,Romanian SME sector dynamic, sector attractiveness
JEL Codes: JEL classification: M16, M21, M31, O52 		Abstract

Paper
Advertising In Small And Medium Enterprises - The Practical Examples And Advices

Autori:
Janusz K. Grabara, Czestochowa University of Technology
Bartłomiej Okwiet, Czestochowa University of Technology


Keywords: advertising, enterprise, marketing mix, Internet
JEL Codes: JEL: M19 		Abstract

Paper
Action Directions Regarding The Development Of Youth Travel In Romania

Autori:
Claudia Olimpia Moisa, ‘1 Decembrie 1918‘ University of Alba Iulia


Keywords: youth travel, youth travel in Romania, development of youth travel.
JEL Codes: L83 		Abstract

Paper
Research Regarding The Satisfaction Of Bank Services Consumers At Cec Bank S.a.

Autori:
Andreea Muntean, ‘1 Decembrie 1918‘ University of Alba Iulia
Filimon Stremtan, ‘1 Decembrie 1918‘ University of Alba Iulia


Keywords: consumer satisfaction, consumer dissatisfaction, expectations, perceived performance,expectations disconfirmation, bank service
JEL Codes: M31 		Abstract

Paper
Analysis And Understanding Of Key Marketing Concepts Marketing Activities Organized Within The Footwear Industry Companies

Autori:
Carmen Adina Pastiu, ‘1 Decembrie 1918‘ University of Alba Iulia


Keywords: Keywords : business to business, marketing activities, marketing analysis manager mentality
JEL Codes: JEL: M31, M14 		Abstract

Paper
The Marketing Of The Local Communities As A Tool For Supporting Their Sustainable Development

Autori:
Calin Veghes, Academy of Economic Studies in Bucharest
Diana Dugulan, Academy of Economic Studies in Bucharest
Ioana Cecilia Popescu, Academy of Economic Studies in Bucharest


Keywords: Marketing, Local communities, Sustainable development
JEL Codes: M31 		Abstract

Paper

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