Nr. 14 / 2012, volumul 1

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Coordinates Of Short-term Benefits Granted To Academics

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


Keywords: short-term benefits, rewards, academics, public universities
JEL Codes: M12, M41 		Abstract

Paper
The Relationship Between Accounting And Taxation Insight The European Union: The Influence Of The International Accounting Regulation

Autori:
Dan Dacian Cuzdriorean, ‘Babes-Bolyai‘ University of Cluj-Napoca Romania
Dumitru Matis, ‘Babes-Bolyai‘ University of Cluj-Napoca Romania


Keywords: relationship between accounting and taxation, IAS/IFRS, European Union
JEL Codes: JELCodes: H20; H25; M40; M41 		Abstract

Paper
The Ranking Of Firms From Romania, Alba County Based On Theirs Turnover, Net Profit And Total Debts

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


Keywords: turnover, coefficient of variation, profit and loss account, Pearson's coefficient, financialstatements.
JEL Codes: M 41, A 12 		Abstract

Paper
The Relationship Between The Development Of The Higher Education In Romania And The Accounting Profession

Autori:
Teodora Viorica Farcas, Babes-Bolyai University of Cluj-Napoca Romania
Adriana Tiron Tudor, Babes-Bolyai University of Cluj-Napoca Romania


Keywords: schools of commerce, accounting profession, Academy, alumni
JEL Codes: B25 		Abstract

Paper
Creative Accounting, An Expression Of The Disconnection Between Accounting And Taxation

Autori:
Adrian Grosanu, Babes-Bolyai University of Cluj-Napoca Romania
Paula Ramona Rachisan, Babes-Bolyai University of Cluj-Napoca Romania
Sorin Romulus Berinde, Babes-Bolyai University of Cluj-Napoca Romania


Keywords: Financial Regulations, Accounting Result, Investors, True and Fair Value, Risks
JEL Codes: JEL Cod: M41 		Abstract

Paper
Creative Disclosure - Feature Of Creative Accounting

Autori:
Dumitru Matis, Babes-Bolyai University of Cluj-Napoca Romania
Alina Beattrice Vladu, Babes-Bolyai University of Cluj-Napoca Romania
Dan Dacian Cuzdriorean, Babes-Bolyai University of Cluj-Napoca Romania


Keywords: creative disclosure, disclosure quality, disclosure credibility
JEL Codes: M41 		Abstract

Paper
Cognitive Meanings Of Management Control In Estimating The Degree For Achieving The Strategy

Autori:
Alina Putan, ‘1 Decembrie 1918‘ University Alba Iulia Romania
Dan Ioan Topor, ‘1 Decembrie 1918‘ University Alba Iulia Romania
Maria Gheorghian, ‘Valahia‘ University Targoviste Romania


Keywords: management control, strategy, decision.
JEL Codes: M41. 		Abstract

Paper
The Value Relevance Of Earnings In A Transition Economy: Evidence From Romanian Stock Market

Autori:
Lavinia Minodora Takacs, Babes-Bolyai University of Cluj-Napoca Romania


Keywords: value relevance, transition economy, accounting earnings, equity valuation
JEL Codes: C23; M41 		Abstract

Paper
True And Fair View And Creative Accounting Conceptual Delimitations Based On Papineau`s Tree Methodology

Autori:
Alina Beattrice Vladu, Babes-Bolyai University of Cluj-Napoca Romania
Dumitru Matis, Babes-Bolyai University of Cluj-Napoca Romania
Oriol Amat Salas, Universitat Pompeu Fabra Spain


Keywords: true and fair view, creative accounting, Papineau`s tree methodology
JEL Codes: M41 		Abstract

Paper
Audit Information Content

Autori:
Ioan Rus , ‘Petru Maior‘ University of Targu Mures Romania


Keywords: Internal audit, Information audit, specific levels of the information audit, operationsystems, data centres, data bases, standards for the information audit, CISA® certifications, CISM®certifications.
JEL Codes: C810, C820, K400, D800, M420, L860, O510 		Abstract

Paper
Auditors‘ Perception Of Fraud Prevention Measures: Evidence From Turkey

Autori:
Evren Dilek Sengur, Istanbul University Turkey


Keywords: JEL Code: M42
JEL Codes: 		Abstract

Paper
Internal Audit And Its Role In Improving Corporate Governance Systems

Autori:
Neculai Tabara, ‘Alexandru Ioan Cuza‘ University Iasi Romania
Mihaela Ungureanu, ‘Alexandru Ioan Cuza‘ University Iasi Romania


Keywords: corporate governance, internal audit, audit committee, corporate control
JEL Codes: M14, M42, O16 		Abstract

Paper
Relation Between Expected Return And Volatility At Bucharest Stock Exchange, On Business Cycle Stages

Autori:
Viorica Chirila, ‘Alexandru Ioan Cuza‘ University Iasi Romania
Ciprian Chirila, ‘Alexandru Ioan Cuza‘ University Iasi Romania


Keywords: business cycle, return, volatility, return-volatility relation
JEL Codes: JEL Classification: G 11, C 58 		Abstract

Paper
Financial Risks Analysis For A Commercial Bank In The Romanian Banking System

Autori:
Imola Driga, University of Petrosani Romania


Keywords: financial risks, credit risk, liquidity risk, interest rate risk, currency risk
JEL Codes: G21, G32 		Abstract

Paper
Bank Loans And Small Firm Financing In Romania

Autori:
Daniela Rodica Silivestru(Popescu), ‘Babes-Bolyai‘ University Cluj-Napoca Romania


Keywords: SMEs, bank credit supply, bank credit demand, financing gap
JEL Codes: G30, G21, E51 		Abstract

Paper
Evolutions Of Unemployment Among The Young Over The Economic And Financial Downturn

Autori:
Mariana Balan, Institute for Economic Forecasting-INCE Romanian Academy Athenaeum
University, Bucharest Romania
Carmen-Marilena Uzlau, Institute for Economic Forecasting-INCE Romanian Academy
Hyperion University, Bucharest Romania
Corina Maria Ene Hyperion University, Bucharest Romania


Keywords: unemployment, economic and financial downturn, occupancy,
JEL Codes: E24, J61, J64, J65 		Abstract

Paper
Foreign Investment Inflows And Industrial Sector Growth In India- An Empirical Study

Autori:
Mousumi Bhattacharya, Army Institute of Management Kolkata India


Keywords: Foreign investment inflows, Granger causality, industrial sector growth
JEL Codes: F21, O11 		Abstract

Paper
Determinants Of The Agricultural Productivity Growth Among Romanian Regions

Autori:
Camelia Burja, ‘1 Decembrie 1918‘ University Alba Iulia Romania


Keywords: agricultural performance, regions, productivity, Data Envelopment Analysis
JEL Codes: O11, D24, Q12 		Abstract

Paper
Environmental Management Systems And Companies‘ Sustainable Performance In Romania

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


Keywords: sustainable business, environmental performance, environmental management, EMAS,environmental indicators
JEL Codes: Q51, Q56 		Abstract

Paper
Foreign Direct Investment In Emerging And Developed Economies

Autori:
Tatiana Danescu, ‘Petru Maior‘ University Targu Mures Romania
Paula Nistor, ‘Alexandru Ioan Cuza‘ University Iasi Romania


Keywords: foreign direct investment, emerging economies, developed economies, financial crisis
JEL Codes: F23, O4, O57, P45, M42 		Abstract

Paper
Ict, Informational Innovation And Knowledge-based Economy

Autori:
Mohamed Neffati, University of Sfax Tunisia


Keywords: ICT, Informational innovation, competitive intelligence, competitive advantage,knowledge-based economy.
JEL Codes: D89, L86, M29, O39. 		Abstract

Paper
The Evaluation Of Intellectual Property Using Quantitative Methods

Autori:
Valentin Ionut Nitu, Academy of Economic Studies Buchares Romania


Keywords: intellectual property, assessment, quantitative methods, patent, trademarks
JEL Codes: O31, O32, O33, O34 		Abstract

Paper
The Correlation Accreditation - Bologna Process - Continuous Quality Improvement Based In Professors‘ Perceptions In Albanian Public Universities

Autori:
Arjan Qefalia, Tirana University Albania
Arbina Totoni, Tirana University Albania


Keywords: Higher education, Continuous Quality Improvement, Bologna Process, Accreditation
JEL Codes: A22, A23, I23  		Abstract

Paper
Qualitative Marketing Research Regarding The Impact Of The Romanian Legal Framework On The Activity Of Leasing Companies

Autori:
Oana Barbulescu (Seitan) Transilvania University of Brasov, Romania
Cristina Balteanu Babes Bolyai University of Cluj - Napoca, Romania


Keywords: qualitative marketing research, leasing, legislation.
JEL Codes: M31, G21, G28, K23. 		Abstract

Paper
Customer Loyalty - Specific Features Of Retail Activity In Bucharest

Autori:
Iacob Catoiu, Academy of Economic Studies Bucharest Romania
Daniel Adrian Gardan, Spiru Haret University Romania
Iuliana Petronela Geangu, Spiru Haret University Romania


Keywords: customer loyalty, retail chain, marketing strategies
JEL Codes: M31, D12 		Abstract

Paper
Purchasing Management Of Business Services In The Contemporary Knowledge Based Economy

Autori:
Corina Pop Sitar, Romanian Academy Iasi Subsidiary Romania


Keywords: purchasing management, business services, knowledge based economy
JEL Codes: L8, O32 		Abstract

Paper

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