Nr. 15 / 2013, volumul 1

Cuprinsul este disponibil aici

Inapoi la arhive

Bpmn Patterns Used In Management Information Systems

Autori:
Gabriel Cozgarea, The Bucharest Universityof Economic Studies Romania
Adrian Cozgarea, The Bucharest Universityof Economic Studies Romania


Keywords: Keywords : BPMN, BPMN Patterns, Workflow Patterns, Management Information Systems
JEL Codes: Jel Code : M15, M41
Abstract

Paper
International Integrated Reporting Framework: A Case Study In The Software Industry

Autori:
Madalina Dumitru, The Bucharest University of Economic Studies Romania
Mariana Elena Glavan, The Bucharest University of Economic Studies Romania
Catalina Gorgan, The Bucharest University of Economic Studies Romania
Valentin Florentin Dumitru, The Bucharest University of Economic Studies Romania


Keywords: integrated reporting, framework, guiding principles, case study
JEL Codes: F63, M14
Abstract

Paper
Fair Value Measurement Disclosures: Particularities In The Context Of Listed Companies And European Funding

Autori:
Dumitru Matis, Babes-Bolyai University Cluj-Napoca Romania
Maria Ionela Damian, Babes-Bolyai University Cluj-Napoca
Carmen Giorgiana Bonaci, Babes-Bolyai University Cluj-Napoca Romania


Keywords: fair value, valuation, financial statements, disclosure index, determinants, European funding(subsidies).
JEL Codes: M40, M41
Abstract

Paper
The Use Of Fair Value Accounting, Business Outcomes, And Investor Confidence For Selected Romanian And Turkish Firms

Autori:
Ibrahim Mert, ‘Alexandru Ioan Cuza‘ University Iasi Romania


Keywords: Fair value accounting, Turkish accounting, Romanian accounting
JEL Codes: M41
Abstract

Paper
An Inquiry Into The Effects Of Multiple Graded Factors On Student Performance In Managerial Accounting

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


Keywords: grade structure, mid term exams, participation in class, class attendance, accounting
JEL Codes: M49
Abstract

Paper
The Use Of Statistical Information For Financial Reporting Purposes - The Case Of Fadn

Autori:
Ileana Cosmina Pitulice, Academy of Economic Studies in Bucharest Romania
Catalina Gorgan, Academy of Economic Studies in Bucharest Romania


Keywords: FADN, agriculture, financial reporting, income statement
JEL Codes: M41
Abstract

Paper
Relationship Between Accounting And Taxation In Romania: A Behavioral Analysis

Autori:
Ioan Pop, ‘Babes-Bolyai‘ University Of Cluj-Napoca Romania
Szilveszter Fekete, ‘Babes-Bolyai‘ University Of Cluj-Napoca Romania
Dan Dacian Cuzdriorean, ‘Babes-Bolyai‘ University Of Cluj-Napoca Romania


Keywords: relationship between accounting and taxation, practitioners‘ perceptions, Romania
JEL Codes: H20, H25, M40, M41.
Abstract

Paper
Dynamic And Present In The Accounting Treatment Applied To Green Certificates

Autori:
Sorin-Ciprian Teiusan, 1 Decembrie 1918 University Alba Iulia Romania
Ionela Cornelia Cioca, 1 Decembrie 1918 University Alba Iulia Romania


Keywords: green certificates; greenhouse gas emission certificates; accounting branch; analyze; accounts.
JEL Codes: M41; Q40; Q56
Abstract

Paper
Creative Accounting, Measurement And Behavior

Autori:
Alina Beattrice Vladu, Babes-Bolyai University Cluj-Napoca Romania and Pompeu Fabra
University, Barcelona Spain
Dan Dacian Cuzdriorean, Babes-Bolyai University Cluj-Napoca Romania


Keywords: creative accounting, fairness, measurement, behavior, managerialism
JEL Codes: M41, D21, D81, G32
Abstract

Paper
The Quality Control System For The Financial Audit In Romania And Spain

Autori:
Sorin Briciu, ‘1 Decembrie 1918‘ University of Alba Iulia Romania
Ioana Iuliana Pop (Grigorescu), ‘1 Decembrie 1918‘ University of Alba Iulia Romania;
cotutoring Lleida University Spain,


Keywords: the internal quality control system, the public surveillance system of the financial audit activity,the quality control at the mission level, the quality control at the firm level, the objectives of the inspection ofthe quality control.
JEL Codes: M42
Abstract

Paper
Dissemination Of Financial Information Into The Publicsector - An Approach From The View Of The Central Public Administration Entities From Romania

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


Keywords: dissemination, financial information, transparency, central public administration, Romania
JEL Codes: M41, H83
Abstract

Paper
The Censorial Control - Sufficient For A Non-profit Organisation

Autori:
Nicolae Todea, ‘1 Decembrie 1918‘ University of Alba Iulia Romania
Delia Corina Mihaltan, ‘Valahia‘ University of Targoviste


Keywords: censorial control, non-profit organization, specific objectives
JEL Codes: M49
Abstract

Paper
Planning In Conditions Of Slovak Republic Companies

Autori:
Katarína Čulková, Technical University Košice Slovakia
Adriana Csikósová, Technical University Košice Slovakia
Jaroslav Janek, Glunz & Jensen s.r.o. Prešov Slovakia


Keywords: financial planning, functional plan, planning process
JEL Codes: G 31
Abstract

Paper
Corporate Governance And Financial Structures Of Companies In Developing Countries

Autori:
Bogdan Dima, West University of Timisoara Romania
Alin Ionescu, West University of Timisoara Romania
Petru Tudoreanu, West University of Timisoara Romania


Keywords: Corporate Governance, Financial Structure, Indexation Model, Developing Countries
JEL Codes: G32, G34
Abstract

Paper
Stylized Facts Of The Daily, Weekly And Monthly Returns On Bucharest Stock Exchange During 2007-2012

Autori:
Corina Maria Ene, Hyperion University Bucharest Romania
Carmen Marilena Uzlau, Hyperion University Bucharest Romania
Iulian Panait, Hyperion University Bucharest Romania


Keywords: stylized facts, stock returns, frontier markets
JEL Codes: G01, G14, G15
Abstract

Paper
Analysis Of The Banking System‘s Concentration Degree In Eu Countries

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


Keywords: concentration degree, index, correlation, influence.
JEL Codes: G21, L1, D40
Abstract

Paper
Asymmetric Information In Insurance Field: Some General Considerations

Autori:
Ciprian Matis, Babes-Bolyai University Cluj-Napoca Romania
Eugenia Matis, Babes-Bolyai University Cluj-Napoca Romania


Keywords: asymmetric information, inconclusive results, biases, adverse selection, moral hazard
JEL Codes: G11, G22, D82
Abstract

Paper
A Monetary Conditions Index For Albania

Autori:
Arjeta Vokshi (Abazi), University of Tirana Albania


Keywords: monetary policy, interest rate, exchange rate, Monetary Conditions Index, real effectiveexchange rate
JEL Codes: E 52, E 58
Abstract

Paper
Responsible Diversification: Knowing Enough About Diversification To Do It Responsibly: Motives, Measures And Consequences

Autori:
Ma. Belén Lozano García, Universidad de Salamanca Salamanca Spain
Alberto de Miguel Hidalgo, Universidad de Salamanca Salamanca Spain
Diana Monserrat Ríos Rodríguez, Universidad Autónoma de Tamaulipas Victoria Spain


Keywords: value creation, diversification, discount, responsible strategic decision-making
JEL Codes: G0, M2, M21.
Abstract

Paper
Bpmn Patterns Used In Management Information Systems Structural Funds Contribution To The Romanian Sustainable Development - Barriers For Efficient Implementation

Autori:
Attila Szora Tamas, ‘1 Decembrie 1918‘ University of Alba Iulia Romania
Ionela Gavrila-Paven, ‘1 Decembrie 1918‘ University of Alba Iulia Romania


Keywords: structural funds, efficient implementation, barriers in implementations, measures for improvingthe absorption
JEL Codes: D02, F60, F63
Abstract

Paper
Regional Policy And Regional Development: A Case Study Of China‘s Western Development Strategy

Autori:
Zheng Lu, School of Economics Sichuan University P.R. China
Xiang Deng, School of Economics Sichuan University P.R. China


Keywords: Western Development Strategy, Regional Policy, Policy effects, Western China
JEL Codes: E62, R11, R58
Abstract

Paper
Entrepreneurship And Strategic Management In Emerging Economies: Kosovo‘s Perspective

Autori:
Enver Krasniqi, BSCK and College of International Management ‘Globus‘ Prishtina - Kosovo
and University of Tirana, Albania
Anisa Kume, Tirana University Albania


Keywords: Entrepreneurship, Strategic activities, Innovation, Networking, Internalization, Organizationallearning, Top management teams, Growth and firm‘s wealth.
JEL Codes: L260, O120
Abstract

Paper
The Working Conditions Of Highly Qualified Employees In Marketing-advertising And It&c Sectors, In Romania

Autori:
Cristina Leovaridis, National University of Political Studies and Public AdministrationBucharest
Romania,


Keywords: JEL codes: J28, J24.
JEL Codes:
Abstract

Paper
How The Albanian External Environment Affect The Construction Industry

Autori:
Enida Pulaj (Brakaj), University of Vlora ‘Ismail Qemali‘ Albania
Vasilika Kume, University of Tirana Albania


Keywords: construction industry, external environment, PEST analysis.
JEL Codes: E60, L74, O11.
Abstract

Paper
Getting Performance Through Sustainable Thinking And Action

Autori:
Madalina Radulescu, National Institute of Economic Research ‘Costin C. Kiritescu‘ Bucharest
Romania,


Keywords: Sustainable Development; Air Pollution, recycling, solid waste; Management, Leader,
JEL Codes: Q01, Q53, M12, M14
Abstract

Paper
The Organizational Benefits Generated By The Membership To A Conglomerate Of Regional Clustering Type. The Implications Of ‘rosia Montana Project‘ On Creating A Mining Cluster In The ‘apuseni Mountains‘

Autori:
Lucian Sirb, West University of Timisoara Romania


Keywords: regional mining cluster, ‘Rosia Montana Project‘, sustainable development.
JEL Codes: L14, L26, L72, M13, O20, O40, P13, Q01, Q31, Q32, R12, R58.
Abstract

Paper
How To Deal With Corporate Social Responsibility In Financial Crisis

Autori:
Ciprian-Dumitru Stoian, ‘Babes-Bolyai‘ University of Cluj-Napoca Romania


Keywords: Corporate Social Responsibility, Financial crisis, Crisis Management
JEL Codes: M14
Abstract

Paper

Previous Page

Next Page