Annales Universitatis Apulensis Series Oeconomica

2006 - 2024

From Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia
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Volume 1, issue 26, 2024

SICAP: SMART INNOVATIONS FOR PROCUREMENT PROCESSES IN THE PUBLIC SECTOR pp. 1

Dumitru Bejinariu, Isabela STANCU (LIȚĂ), Florin Radu and Cătălina Tarbă (DUȚĂ)

TESTING THE VALIDITY OF CAPM ON BUCHAREST STOCK EXCHANGE pp. 2

Florin Blaga, Dănuț-Georgian Mihai, Ludovic-Cosmin Trifu and Antonela Bichir-Ghelase

AUDITING ACCOUNTING ESTIMATES AND FAIR VALUE MEASUREMENTS. A LITERATURE REVIEW pp. 3

Ioana CIURDAÅž

PROTECTION OF WHISTLEBLOWERS IN THE EU AND ADOPTION OF DIRECTIVE (EU) 2019/1937 pp. 4

Isabella LUCUÈš CAPRAÅž and Monica Violeta Achim

PERSPECTIVES OF LITERATURE'S FOCUS ON MANAGEMENT ACCOUNTING PRACTICES pp. 5

Nicolae MÄ‚GDAÅž

UNDERSTANDING THE CHALLENGES OF CORPORATE SOCIAL RESPONSIBILITY IMPLEMENTATION pp. 6

Omar Alhato, Patrizia Pamela Podhora and Cătălina Tarbă (DUȚĂ)

THE MAIN SOURCES OF STRESS AND SPECIFIC COPING STRATEGIES FOR POLICE MANAGERS pp. 7

ConstanÈ›a Popescu and Loredana-Mihaela Rãžnjea

Management control and budgetary control: Instruments for enhancing organizational performance pp. 8

Isabela STANCU (LIȚĂ), Dumitru Bejinariu and Alina-Iuliana Tä‚bãžrcä‚orcid?

USE OF BIG DATA IN SALES MANAGEMENT pp. 9

George Stanescu, AniÅŸoara Duicä‚, Patrizia Pamela Podhora and Sorina Geanina Stanescu

METHODS FOR MEASURING FISCAL FRAUDAND EVASION pp. 10

Lia Pricope (Sabou) and Sorin Nicolae Borlea

STRUCTURES SPECIFIC TO THE INCOME AND EXPENDITURE BUDGET: A CASE STUDY pp. 11

Mihaela ÅžTEFAN-HINT, Andreea Marin-Pantelescu and Teodora Maria Suciu

ALGORITHMIC CREATIVITY: EVOLUTION AND MARKETING PERSPECTIVES pp. 12

Hera Octavian Dumitru

SPECIFIC APPROACHES TO QUALITY MANAGEMENT IN PUBLIC INSTITUTIONS pp. 13

Tsanko Stefanov

Financing and Management of Cultural Events: Needs and Opportunities for Cultural Institutions and NGOs pp. 14

Amalia Cristina Nedelcuå¢

ACTIVITY-BASED COSTING (ABC) MODEL FOR ROMANIAN PUBLIC HIGHER EDUCATION INSTITUTIONS pp. 15

Sorinel CÄ‚PUÅžNEANU, Bogdan IonuÈ› Stolojescu, Alina-Georgiana Solomon and Ileana-Sorina RAKOÅž

CLARITY IN THE NUMBERS: THE IMPACT OF KEYAUDIT MATTERS ON BUCHAREST STOCK EXCHANGE AUDITOR REPORTS pp. 16

George-Silviu CORDOÅž and Tudor OPRIÅžOR

Volume 1, issue 25, 2023

THEORETICAL APPROACH TO THE ETHICS OF THE EXTERNAL PUBLIC AUDITOR pp. 1

Diana Sabina BRÄ‚NEÈš (ulici)

THE EFFECTS OF POLITICAL RISK AND CORRUPTION ON INOVATION - BASED COMPETITIVENESS pp. 2

Bianca Andreea Cä‚lin

PROSPECTS REGARDING THE DEVELOPMENT OF HUMAN RESOURCE MANAGEMENT AT EUROPEAN LEVEL. BIBLIOMETRIC ANALYSIS OF THE LAST 6 YEARS pp. 3

Ionut Marius Croitoru

PROGRAMMES TO HARNESS THE ECONOMIC POTENTIAL OF return MIGRANTS: THE CASE OF THE REPUBLIC OF MOLDOVA pp. 4

Rodica Crudu

A REVIEW OF THE LITERATURE ON THE COSTS OF QUALITY pp. 5

Irina Daniela GAVRILUC Iuliana Eugenia Georgescu

TAX EVASION IN THE CONTEXT OF THE SHADOW ECONOMY. EVIDENCE FOR THE EUROPEAN UNION COUNTRIES pp. 6

Maria - Mihaela Postea, Monica-Violeta Achim and Isabella LUCUÈš CAPRAÅž

KNOWLEDGE MANAGEMENT: A CHALLENGE TO THE NEW COMPETITIVENESS OF THE 21ST CENTURY pp. 7

Dumitru Sä‚ndulescu and Simona Maican

APPLICATION OF ARTIFICIAL INTELLIGENCE IN HEALTH CARE pp. 8

Agnieszka Kister, Viktoriia Vovk and Jan Polcyn

BIBLIOMETRIC ANALYSIS OF HEALTH INSURANCE pp. 9

Gabriela Mihaela MUREÅžAN

THE CHOICES MADE BY LARGE COMPANIES FOR SOURCING OF ACCOUNTING SERVICES: ADVANTAGES AND DISADVANTAGES pp. 10

Adrian Isip

A STATUS QUO ON THE LITERATURE OF DISRUPTIVE TECHNOLOGIES IN ACCOUNTING - IMPLICATIONS FOR ADOPTION DECISION pp. 11

Andreea CORDOS (M. Labaditis) and Adriana Tiron-Tudor

THE CONTEXT AND DYNAMICS OF ROMANIAN STATE-OWNED ENTERPRISES pp. 12

Ioana Andreea Ciolomic

Volume 1, issue 24, 2022

EDUCATIONAL LEADERSHIP AND GOVERNANCE OF EDUCATIONAL SYSTEMS pp. 1

Roxana-Maria ANGHEL (blidaru)

THE DINAMIC OF THE DYNAMICS OF CONSTRUCTION COMPANIES IN THE BEFORE AND AFTER COVID PERIOD pp. 2

Cristina Elena Badiu

INNOVATIONS IN THE FIELD OF INFORMATION TECHNOLOGIES IN THE EDUCATIONAL SYSTEM pp. 3

AniÅŸoara - Elena Belbe

PREMISES OF DIGITAL ACCOUNTING EDUCATION AT THE PREUNIVERSITY EDUCATIONAL LEVEL. CASE STUDY RESEARCH pp. 4

Cenar Iuliana and Leba (Botar) Claudia-Florina

THE ASSOCIATION BETWEEN EMPLOYEE INSECURITY AND THE AGREED MOTIVATIONAL FACTOR pp. 5

Alina Constantinescu

PERSPECTIVES ON IMPLEMENTING KAIZEN METHOD FOR THE IMPROVEMENT OF ACADEMIC ONLINE TEACHING pp. 6

Larisa-Loredana Dragolea

THE LINK BETWEEN ENVIRONMENTAL ACCOUNTING -ENVIRONMENTAL POLLUTION AND COVID-19 pp. 7

Adriana Horaicu and Ana-Maria COMÂNDARU (andrei)

ACCOUNTING INFORMATION - THE BASIS OF THE COMPANY' S STRATEGIC DECISIONS pp. 8

Cristina Mihaela IONESCU (haralambie)

WHAT ARE THE OPTIONS FOR ACCOUNTING OUTSOURCING THAT COMPANIES HAVE IN THE PRESENT? EVIDENCE FROM ROMANIA, AN EMERGING COUNTRY FROM EUROPE pp. 9

Adrian Isip

AUDIT DIGITALIZATION AND DATA MINING pp. 10

Andrada Lascä‚u

THE INFLUENCE OF ROI AND EPS INDICATORS ON THE INVESTMENT STRATEGY OF INDIVIDUALS (BVB) pp. 11

Cristian Lungu

EFFECTS OF REGULATORY ENVIRONMENT UPON THE AUDITOR-CLIENT RELATIONSHIP pp. 12

Nicolae MÄ‚GDAÅž

MULTICENTRIC COMPARATIVE STUDY REGARDING THE CHARACTERISTICS OF THE MATERIALS USED IN THE MANUFACTURE OF MORTARS pp. 13

Elena Marica and Adina Sã‚rb

CUSTOMERS PERCEPTION OF THE CHARACTERISTICS OF MORTARS ON THE MARKET pp. 14

D. Popa, R. Bostan, M. Popa, S. Maican, C. Pastiu, D. Topor, R. Ivan and E. Muntean

TECHNOLOGICAL INTENSITY OF MOLDOVAN EXPORTS UPGRADE SINCE THE DCFTA BETWEEN MOLDOVA AND EUROPPEAN UNION HAVE BEEN CONCLUDED pp. 15

Alexandru STRATANORCID: Victoria Fala

RE-QUALIFICATION OR TAX EVASION? pp. 16

Attila Tamas Szora

PROPOSALS REGARDING THE DEVELOPMENT OF SUSTAINABLE TOURISM IN THE PROTECTED AREAS OF ALBA COUNTY pp. 17

Claudia Olimpia Moisä‚

Volume 1, issue 23, 2021

SYNTHESIS FINANCIAL INFORMATION- BETWEEN UTILITY AND USERS IN THE CONTEXT OF THE COVID-19 PANDEMIC pp. 1

Dorel MATEÅž and Natalia-Ioana (PANTELIMON) Foltean

THE YOUNG TRAVELLERS BEHAVIOUR FACING THE COVID-19 PANDEMIC pp. 2

Andreea Marin-Pantelescu

THE IMPROVEMENT OF A CERAMIC PRODUCT QUALITY IN A PORCELAIN FACTORY pp. 3

Adina Sã‚rb, Liliana Itul and Maria Popa

EVALUATION OF THE SATISFACTION LEVEL OF TWO DIGITAL ART FESTIVALS: ELEKTRO ARTS AND CLUJOTRONIC pp. 4

Amalia Cristina NEDELCUȚ and Răzvan Liviu Nistor

A THEORETICAL APPROACH OF THE FISCAL SYSTEM IN ROMANIA pp. 5

Gabriel Raita

ARTIFICIAL INTELLIGENCE APPROACHES IN FINANCE AND ACCOUNTING pp. 6

Izabella KRÃ Jnik and Robert Demeter

BIBLIOMETRIC ANALYSIS ON THE CURRENT STATE OF RESEARCH IN THE MANAGERIAL ACCOUNTING FIELD AT INTERNATIONAL AND NATIONAL LEVEL pp. 7

Sorina Geanina Stanescu, Constantin Aurelian Ionescu and Ion Cucui

CONSIDERATIONS REGARDING THE EVOLUTION OF ACCOUNTING pp. 8

Iuliana Cenar and Adriana Mihaela Ciula

AFFECTING FACTORS OF APPLICATION OF STRATEGIC ACCOUNTING METHODS IN THE HUNGARIAN HOTEL INDUSTRY - RESULTS FROM EMPIRICAL RESEARCH pp. 9

Andor Pajrok

ROMANIAN STOCK MARKET AND THE LAUNCH OF THE FIRST INDEX FOR THE AERO MARKET pp. 10

Angela Nicoleta Cozorici

FINANCIAL REPORTING QUALITY AT SMEs - A THEORETICAL APPROACH pp. 11

Eleonóra Budai, Ervin Denich and Dániel Hajdu

THE EU'S CONTRIBUTION TO A STRONGER ECONOMY IN THE EASTERN NEIGHBOURHOOD. A COMPARATIVE STUDY IN THE REPUBLIC OF MOLDOVA AND UKRAINE pp. 12

Ancuța Lucaci, Oleksandr Diakoniuc, Carmen Nastase and Rodica Crudu

MARKETING COMMUNICATION ON THE LAUNCH OF A NEW BRAND OF ELECTRIC CAR. THE CASE OF DACIA SPRING pp. 13

Laura Marcu and Sebastian Constantin Radulescu

Volume 1, issue 22, 2020

ENVIRONMENTAL PROTECTION AND INTEGRATED DEVELOPMENT PLANNING IN LOCAL SPATIAL POLICY ON THE EXAMPLE OF POLAND pp. 1

Pawel Mickiewicz, Maciej J. Nowak, Bartosz Mickiewicz and Andra Zvirbule

PERFECTING MANAGEMENT ACCOUNTING IN THE FURNITURE INDUSTRY THROUGH THE ABC METHOD pp. 2

Radu Mărginean and Delia Corina Mihălțan

THE MOBILE MEDIA COMMUNICATION AND THE DOCTOR-PATIENT RELATIONSHIP IN THE CASE OF CHILDREN ENT DISORDERS pp. 3

Daniel Adrian Gârdan, Iacob Cătoiu, Iuliana Petronela Gârdan and Andrei Borangiu

DEBATES IN THE LITERATURE REGARDING AUDIT REPORTING pp. 4

George Silviu Cordoş and Melinda Timea Fülöp

MONEY AND HAPPINESS: A CONCEPTUAL INTEGRATION pp. 5

Gabriela Mihaela Mureşan and Cristina Ciumaş

HISTORIGRAPHICAL STAKES IN THE SCHOOL MANAGEMENT pp. 65-72

Conona Petrescu

THE IMPORTANCE OF FINANCIAL STATEMENTS IN THE DECISION-MAKING PROCESS pp. 73-83

Ionela Cornelia Cioca

MIGRATION, FREE MOVEMENT OF PERSONS AND ECONOMY. IMPACT STUDY ON THE EFFECTS OF MIGRATION ON THE EDUCATIONAL ENVIRONMENT IN SUCEAVA COUNTRY pp. 84-89

Luminiţa-Claudia Corbu

REGIONAL POLICY AND ECONOMIC GROWTH - A CHALLENGE FOR SUSTAINABLE DEVELOPMENT OF ROMANIA pp. 90-95

Cristian- Mihai Enachi and Mihaela-Claudia Enachi

A BIBLIOMETRIC ANALYSIS OF CREATIVE ACCOUNTING RESEARCH pp. 96-102

Cristina TIMOFTE (coca), Simona-Maria TANASA (brinzaru) and Dan-Andrei Coca

ACCOUNTING MECHANISMS USED IN PREVENTING AND COMBATING TAX EVASION pp. 103-110

Gabriel Raita

Volume 1, issue 21, 2019

THE STRATEGIC IMPORTANCE OF PURCHAISING DECISIONS IN ACHIEVING COMPETITIVE ADVANTAGE. A PRACTICAL APPROACH FROM THE FUZZY LOGIC PERSPECTIVE REGARDING THE MULTICRITERIA SELECTION OF SUPPLIERS pp. 1

Adriana Ioana FILIP (Croitoru), Lucian Sirb, Alin Molcut, Monica Ioana Toader and Diana Nicoleta Georgescu

THE EFFICIENCY OF CALCULATING THE COSTS THROUGH ORDER METHOD IN THE FURNITURE INDUSTRY - CASE STUDY pp. 2

Radu Mărginean

THEORETICAL BACKGROUND OF INTERNAL AND EXTERNAL ENVIRONMENT OF NEGOTIATION pp. 3

Melinda Timea Fulop, Nicolae Magdas and George Silviu Cordos

USAGE OF THE ONLINE BY THE YOUNG INDIVIDUALS AND YOUNG ADULTS. A CASE STUDY OF THE ROMANIAN INTERNET USAGE pp. 4

Mircea Fuciu and Luigi Dumitrescu

CONCEPTUAL DEVELOPMENT OF HUMAN CAPITAL pp. 5

Ana Maria Ciuhu and Valentina Vasile

CALCULATION AND REDUCTION COSTS IN THE ROMANIAN CLOTHING INDUSTRY BY THE DIRECT-COSTING METHOD pp. 6

Teodora Maria SUCIU (avram)

GLOBALIZATION PROCESS IN THE MARITIME TRANSPORT - CAUSES, SYMPTOMS AND EFFECTS pp. 7

Aneta Oniszczuk-Jastrząbek, Ernest Czermański, Olga Dębicka and Tomasz Czuba

QUALITATIVE ANALYSIS OF THE CONTENT OF A TRANSFER PRICING FILE WITHIN A GROUP OF GAMBLING COMPANIES pp. 8

Luciana Simona Pascu (mihä‚ilä‚), Mihaela Morar, Cristian Paraschiv and Ioana Dorin

THE INFLUENCE OF CULTURE ON THE OPERATIONS OF MULTINATIONAL COMPANIES pp. 9

Aleksandra Tošović-Stevanović and Slađana Bajković

THE OPPORTUNITY FOR THE INTRODUCTION OF PREDICTION MODELS IN HOTEL MANAGEMENT CASE STUDY HOTEL DEVA ***, DEVA, ROMANIA pp. 10

Claudia Olimpia Moisä‚ and Lucian Stanciu-Gorun

Volume 1, issue 20, 2018

BIG DATA: THE UBIQUITOUS DATA THAT ORGANIZATIONS NEED TO LEVERAGE NOWADAYS pp. 1

Alexandra G. Pricop and Gheorghe Orzan

BUILDING INSURANCE BRAND IMAGE IN THE SME SECTOR IN POLAND - AN EMPIRICAL STUDY pp. 2

Aneta Oniszczuk-Jastrzabek, Joanna Bednarz, Tomasz Czuba and Piotr Oskar Czechowski

BUSINESS DEVELOPMENT CONSTRAINTS IN ROMANIA'S CENTER REGION ENTREPRENEURS' OPINIONS pp. 3

Călina Ana Buå¢iu

CONTROL BY ANAF - MACROECONOMIC AND HARGHITA COUNTRY ANALYZES pp. 4

Csaba Balint, Monica Toader and Adriana Ioana Croitoru

GMO'S - THE TRADE-OFFS BETWEEN ECONOMIC BENEFITS AND PERCEIVED HEALTH RISKS pp. 5

Gheorghe Orzan, Alexandra G. Pricop and Madalina Maria Mihalache

RETHINKING THE DEVELOPMENT OF GHANA: THE ANSWER IS HERE pp. 6

John Tumaku

DATA MINING FOR ANALYSING TRENDS AND CUSTOMER BEHAVIOUR VIA INTERNET SEARCHES pp. 7

Mioara Popescu

Volume 1, issue 19, 2017

NONFARM EMPLOYMENT REPORT TRADING WITH BINARY OPTIONS & TEMPORAL FUNCTIONALITIES pp. 1

Vasiliki Basdekidou

IMPACT OF CORPORATE IAMGE ON THE USE OF BANK SERVICE: A CASE OF CONVENTIONAL vs. ISLAMIC BANKS MARKETING pp. 2

Muhammad Bhatti, Hayat Muhammad Awan and Ahmed Nabeel Siddiquei

THE DYNAMICS OF THE ROMANIAN ENERGY MINING INDUSTRY IN THE EUROPEAN CONTEXT pp. 3

Marian Cătălin Corici

INTEGRATED REPORTING IN SMEs pp. 5

Ranka Mitrovic, Ana Jurcic and Dragana Trifunovic

STUDY REGARDING THE IDENTIFICATION OF THE PROMOTIONAL METHODS FOR ALBA IULIA CITY AS A TOURISTIC DESTINATION pp. 6

Moisă Claudia Olimpia and Lazea Ruxandra

ANALYSING TRENDS AND CORRELATIONS FROM INTERNET SEARCHES: CASE STUDY OF ROMANIA pp. 7

Mioara Popescu

NEW CHALLENGES FOR AUDITORS IN FORMING AN OPINION AND DISCLOSING INFORMATION ON THE MANAGEMENT REPORT OF FINANCIAL STATEMENTS OF BANKS pp. 8

Adela Socol

Volume 1, issue 18, 2016

THE IMPACT OF EXTERNAL FACTORS ON THE DECISION TO GRANT A LOAN. A CASE STUDZ ON ROMANIAN BANKS pp. 1

Lucian Găban

EDUCATIONAL MARKETING CHALLENGES - UNIVERSITIES AND GRADUATES' EMPLOYMENT. A CASE STUDY pp. 2

Silvia Muhcina and Andreea-Daniela Moraru

AN INNOVATIVE MODEL OF FUNDING THE EDUCATION SYSTEM pp. 3

Jan Polcyn

THE DEGREE OF SATISFACTION PERCEIVED BY HEALTHCARE SERVICES CONSUMERS IN STATE HOSPITALS - CASE STUDY EMERGENCY COUNTY HOSPITAL FROM ALBA IULIA pp. 4

Muntean Andreea and Lazea Ruxandra

SOCIAL INNOVATION AND INNOVATION PERFORMANCE IN THE EUROPEAN UNION pp. 5

Steliana Sandu and Irina Anghel

DETERMINANTS OF THE OFFER FOR EDUCATIONAL SERVICES OF THE ROMANIAN MILITARY HIGHER EDUCATION INSTITUTIONS pp. 6

Laurenţiu Florentin Stoenică and Călin Petrică Vegheş

DIMENSIONS OF THE MARKET OF HIGHER EDUCATION INSTITUTIONS. THE MILITARY HIGHER EDUCATION SYSTEM pp. 7

Laurenţiu Florentin Stoenică and Călin Petrică Vegheş

Volume 1, issue 17, 2015

DESIGNING EMAIL MARKETING CAMPAIGNS - A DATA MINING APPROACH BASED ON CONSUMER PREFERENCES pp. 1

Radu Ioan MogoÛ and Carmen Acatrinei (Pantea)

VIEWS OF YOUNG PEOPLE ON THE IMPORTANCE OF MARKETING COMMUNICATION IN TERMS OF ACCESSING EUROPEAN FUNDS pp. 2

Mihai Orzan, Anamaria Catălina Radu, Andra Iuliana Dobrescu and Maria Cristina Mitrică

PERSPECTIVES ON DEVELOPING THE BIOECONOMY SECTOR IN ROMANIA pp. 3

Marius PaÅŸculea and David Davidescu

THE ONLINE ADVERTISING OF SMALL AND MEDIUM SIZED BUSINESSES pp. 4

Cristina Bălteanu and Mihaela Marcu

IMPLICATIONS OF IFRS ADOPTION ON EARNINGS QUALITY, EMPIRICAL CASE FOR ROMANIAN ENVIRONMENT pp. 5

Burca Valentin and Mates Dorel

THE FINANCIAL PERFORMANCE OF AGRICULTURAL HOLDINGS IN ROMANIA - REGIONAL ANALYSIS pp. 6

Camelia Burja and Vasile Burja

ANALYSIS OF THE AVERAGE SHARE PRICE OF COMPANIES LISTED ON BSE DEPENDING ON THE PROFIT AND EXCHANGE SEGMENT. DIFFERENT TECHNIQUES OF GENERAL LEAST SQUARE AND COMPUTING COEFFICIENT COVARIANCE FOR MEAN PRICE EQUATION ESTIMATION pp. 7

Teodor Hada, Emil Olteanu and Iulian Dobra

THE IMPACT OF CSR ON ROMANIAN CONSUMERS' TRUST pp. 8

Silvia Maican

HUMAN RESOURCES AND MARKETING MIX IN OIL&GAS INDUSTRY pp. 9

Alina-Daniela Mihalcea

THE IMPORTANCE AND THE ROLE OF TOURISM IN THE ECONOMIC AND SOCIAL LIFE OF ALBA COUNTY pp. 10

Claudia Olimpia Moisă

INDUSTRIES AS VECTORS OF REGIONAL COMPETITIVENESS CASE STUDY - THE NORTH-WEST REGION OF ROMANIA pp. 11

Oana Stănculescu

Volume 1, issue 16, 2014

CLARIFICATIONS ON THE PRINCIPLE OF THE AUTONOMY IN LOCAL PUBLIC ADMINISTRATION MANAGEMENT pp. 1

Irina Bilouseac and Petronela Zaharia

THE ROLE OF THE MATERIALITY IN AUDIT AND ACCOUNTACY IN AGRICULTURAL ORGANIZATIONS pp. 2

Sorina Simona Bumbescu, Dimi Ofileanu and Raul Burdea

CYCLICITY & CHAOTICS IN POST-CRISIS CONTEXT pp. 3

Aurel BurciuÚ and Rozalia KicsiÚ

SOME ASPECTS OF EMPLOYMENT IN ROMANIA'S AGRICULTURE IN THE EUROPEAN CONTEXT pp. 4

Vasile Burja

MEASURING CUSTOMER PROFITABILITY WITH ACTIVITY-BASED COSTING AND BALANCED SCORECARD pp. 5

Ildikó Réka Cardoş and Vasile Daniel Cardoş

ECONOMIC SUSTAINABILITY OF AN ALTERNATIVE FORM OF INCENTIVIZING PHARMACEUTICAL INNOVATION: THOMAS POGGE'S PROPOSAL pp. 6

Alberto Cassone and Franco Amisano

ONLINE ADVERTISING - AN INFORMATIONAL & COMMUNICATION SPACE FOR THE ENTERPRISE pp. 7

Lucretia Mariana Constantinescu and Irina Tănăsescu

INVESTIGATING BANKING HOUSEHOLDS' DEPOSITS USING VECTOR AUTOREGRESSIVE MODEL VAR pp. 8

Adina Elena Dănuleţiu, Iulia Iuga and Adela Socol

A STUDY ON DETERMING THE FINANCIAL POSITION BASED ON FINANCIAL DIAGNOSIS IN COMPANIES LISTED ON THE BUCHAREST STOCK EXCHANGE pp. 9

Teodor Hada and Teodora Maria Avram

EFFECTS OF SHORT AND LONG RUN SUBPRIME CRISIS ON THE INDUSTRIAL SECTOR IN THE EMERGING COUNTRIES: ARDL APPROACH pp. 10

Helali Kamel, Mouna Rekik and Maha Kalai

ORGANIZATION RESPONSABILITY TO CONSUMERS' SATISFACTION RELATED TO THE SUPPLIED SERVICES pp. 11

Nicoleta Isac and Magdalena Rădulescu

ENVIRONMENTAL MANAGEMENT ACCOUNTING. A CASE STUDY FOCUSING ON A ROMANIAN MOROCCO GOODS PRODUCER pp. 12

Gabriel Jinga, Madalina Dumitru, Gabriel Radu and Flavia Stoian

PERCEPTIONS OF MARITAL ROLES IN BASIC COMMODITY GROUPS PURCHASE DECISION-MAKING pp. 13

Irina Kancheva and Georgi Marinov

SOCIAL MEDIA-A REAL SOURCE OF PROLIFERATION OF INTERNATIONAL TERRORISM pp. 14

Mihaela Marcu and Cristina Bălteanu

EVIDENCE OF ACCRUALS ANOMALY AROUND THE GLOBE pp. 15

Diana MureÅŸan

THE SYSTEM OF GREEN CERTIFICATES - PROMOTER OF ENERGY FROM RENEWABLE RESOURCES pp. 16

Leontina Păvăloaia and Iuliana Georgescu

ENTREPRENEURIAL MINDSETS IN ROMANIA AND BULGARIA pp. 17

Nelu Eugen Popescu

DYNAMICS OF CERTIFIED ENVIRONMENTAL MANAGEMENT SYSTEMS: ISO 14001 AND EMAS IN ROMANIA pp. 18

Patricia Raţiu and Maria Mortan

FROM LITERACY TO FINANCIAL EDUCATION: A SURVEY OF METHODS TO MEASURE PHENOMENA. THE PARTICULAR SITUATION OF ROMANIA pp. 19

Adela Socol

RESEARCH ON THE FINANCIAL TRANSPARENCY INTO THE HEALTH PUBLIC SYSTEM IN ROMANIA. CASE OF HOSPITALS SUBORDINATED TO THE HEALTH MINISTRY pp. 20

Aurelia Ştefănescu and Eugeniu Ţurlea

USER SATISFACTION OF MEDICAL EDUCATIONAL SERVICES pp. 21

Ivona Stoica, Olguţa Anca Orzan, Andra Dobrescu and Daniela Constantin

MODELING USER SATISFACTION OF MEDICAL EDUCATIONAL SERVICES pp. 22

Ivona Stoica, Anamaria Cătălina Radu, Andra Dobrescu and OlguÅ£a Anca Orzan

STUDY REGARDING THE CORRELATION BETWEEN THE ACADEMIC AND PROFESSIONAL ENVIRONMENT FROM THE PERSPECTIVE OF FUTURE GRADUATES. MANAGERIAL ACCOUNTING CASE pp. 23

Gabriela Lidia Tănase and Aurelia Ştefănescu

THE EFFECTS OF THE ADOPTION OF IAS / IFRS BY COMPANIES LISTED ON THE REGULATED MARKET (BUCHAREST STOCK EXCHANGE - CATEGORY III) ON THE AUDIT MISSION pp. 24

Nicolae Todea, Ana Maria Udrea and Ionela Cornelia Cioca

THE LINKAGE BETWEEN INTANGIBLES AND PROFITABILITY pp. 25

Adriana Tiron Tudor, Ştefana Dima (Cristea), Bogdan Dima and Raluca Valeria Raţiu

THE USE OF ACCOUNTING APPS VIA MOBILE CLOUD COMPUTING IN ROMANIA pp. 26

Laura Elena Tudoran and Bogdan Åžtefan Ionescu

Volume 1, issue 15, 2013

BPMN PATTERNS USED IN MANAGEMENT INFORMATION SYSTEMS pp. 1

Gabriel Cozgarea and Adrian Cozgarea

INTERNATIONAL INTEGRATED REPORTING FRAMEWORK: A CASE STUDY IN THE SOFTWARE INDUSTRY pp. 2

Mădălina Dumitru, Mariana Elena Glăvan, Cătălina Gorgan and Valentin Florentin Dumitru

FAIR VALUE MEASUREMENT DISCLOSURES: PARTICULARITIES IN THE CONTEXT OF LISTED COMPANIES AND EUROPEAN FUNDING pp. 3

Dumitru MatiÅŸ, Maria Ionela Damian and Carmen Bonaci

THE USE OF FAIR VALUE ACCOUNTING, BUSINESS OUTCOMES, AND INVESTOR CONFIDENCE FOR SELECTED ROMANIAN AND TURKISH FIRMS pp. 4

Ibrahim Mert

AN INQUIRY INTO THE EFFECTS OF MULTIPLE GRADED FACTORS ON STUDENT PERFORMANCE IN MANAGERIAL ACCOUNTING pp. 5

Alexandra Ileana Mutiu

THE USE OF STATISTICAL INFORMATION FOR FINANCIAL REPORTING PURPOSES - THE CASE OF FADN pp. 6

Ileana Cosmina Pitulice and Cătălina Gorgan

RELATIONSHIP BETWEEN ACCOUNTING AND TAXATION IN ROMANIA: A BEHAVIORAL ANALYSIS pp. 7

Ioan Pop, Szilveszter Fekete and Dan Dacian Cuzdriorean

DYNAMIC AND PRESENT IN THE ACCOUNTING TREATMENT APPLIED TO GREEN CERTIFICATES pp. 8

Sorin-Ciprian TeiuÅŸan and Ionela Cornelia Cioca

CREATIVE ACCOUNTING, MEASUREMENT AND BEHAVIOR pp. 9

Alina Beattrice Vladu, Barcelona Spain and Dan Dacian Cuzdriorean

THE QUALITY CONTROL SYSTEM FOR THE FINANCIAL AUDIT IN ROMANIA AND SPAIN pp. 10

Sorin Briciu and Ioana Iuliana Pop (Grigorescu)

DISSEMINATION OF FINANCIAL INFORMATION INTO THE PUBLIC SECTOR - AN APPROACH FROM THE VIEW OF THE CENTRAL PUBLIC ADMINISTRATION ENTITIES FROM ROMANIA pp. 11

Aurelia Ştefănescu and Eugeniu Ţurlea

THE CENSORIAL CONTROL - SUFFICIENT FOR A NON-PROFIT ORGANISATION pp. 12

Nicolae Todea and Delia Corina Mihălţan

PLANNING IN CONDITIONS OF SLOVAK REPUBLIC COMPANIES pp. 13

Katarína Čulková, Adriana Csikósová and Jaroslav Janek

CORPORATE GOVERNANCE AND FINANCIAL STRUCTURES OF COMPANIES IN DEVELOPING COUNTRIES pp. 14

Bogdan Dima, Alin Ionescu and Petru Tudoreanu

STYLIZED FACTS OF THE DAILY, WEEKLY AND MONTHLY RETURNS ON BUCHAREST STOCK EXCHANGE DURING 2007-2012 pp. 15

Corina Ene, Carmen Uzlau and Iulian Panait

ANALYSIS OF THE BANKING SYSTEM'S CONCENTRATION DEGREE IN EU COUNTRIES pp. 16

Iulia Iuga

ASYMMETRIC INFORMATION IN INSURANCE FIELD: SOME GENERAL CONSIDERATIONS pp. 17

Ciprian MatiÅŸ and Eugenia MatiÅŸ

A MONETARY CONDITIONS INDEX FOR ALBANIA pp. 18

Arjeta Vokshi (Abazi)

RESPONSIBLE DIVERSIFICATION: KNOWING ENOUGH ABOUT DIVERSIFICATION TO DO IT RESPONSIBLY: MOTIVES, MEASURES AND CONSEQUENCES pp. 19

Ma. Belén Lozano García, Alberto de Miguel Hidalgo and Diana Monserrat Ríos Rodríguez

BPMN PATTERNS USED IN MANAGEMENT INFORMATION SYSTEMS STRUCTURAL FUNDS CONTRIBUTION TO THE ROMANIAN SUSTAINABLE DEVELOPMENT - BARRIERS FOR EFFICIENT IMPLEMENTATION pp. 20

Attila Szora Tamaş and Ionela Gavrilă-Paven

REGIONAL POLICY AND REGIONAL DEVELOPMENT: A CASE STUDY OF CHINA'S WESTERN DEVELOPMENT STRATEGY pp. 21

Zheng Lu and Xiang Deng

ENTREPRENEURSHIP AND STRATEGIC MANAGEMENT IN EMERGING ECONOMIES: KOSOVO'S PERSPECTIVE pp. 22

Enver Krasniqi and Anisa Kume

THE WORKING CONDITIONS OF HIGHLY QUALIFIED EMPLOYEES IN MARKETING-ADVERTISING AND IT&C SECTORS, IN ROMANIA pp. 23

Cristina Leovaridis

HOW THE ALBANIAN EXTERNAL ENVIRONMENT AFFECT THE CONSTRUCTION INDUSTRY pp. 24

Enida Pulaj and Vasilika Kume

GETTING PERFORMANCE THROUGH SUSTAINABLE THINKING AND ACTION pp. 25

Mădălina Rădulescu

THE ORGANIZATIONAL BENEFITS GENERATED BY THE MEMBERSHIP TO A CONGLOMERATE OF REGIONAL CLUSTERING TYPE. THE IMPLICATIONS OF “ROŞIA MONTANĂ PROJECT†ON CREATING A MINING CLUSTER IN THE “APUSENI MOUNTAINS†AREA FROM ROMANIA pp. 26

Lucian Sîrb

HOW TO DEAL WITH CORPORATE SOCIAL RESPONSIBILITY IN FINANCIAL CRISIS pp. 27

Ciprian-Dumitru Stoian

Volume 1, issue 14, 2012

COORDINATES OF SHORT-TERM BENEFITS GRANTED TO ACADEMICS pp. 1

Iuliana Cenar

THE RELATIONSHIP BETWEEN ACCOUNTING AND TAXATION INSIGHT THE EUROPEAN UNION: THE INFLUENCE OF THE INTERNATIONAL ACCOUNTING REGULATION pp. 2

Dan Dacian Cuzdriorean and Dumitru MatiÅŸ

THE RANKING OF FIRMS FROM ROMANIA, ALBA COUNTY BASED ON THEIRS TURNOVER, NET PROFIT AND TOTAL DEBTS pp. 3

Sorin-Constantin Deaconu

THE RELATIONSHIP BETWEEN THE DEVELOPMENT OF THE HIGHER EDUCATION IN ROMANIA AND THE ACCOUNTING PROFESSION pp. 4

Teodora Viorica Fărcaş and Adriana Tiron Tudor

CREATIVE ACCOUNTING, AN EXPRESSION OF THE DISCONNECTION BETWEEN ACCOUNTING AND TAXATION pp. 5

Adrian Groşanu, Paula Ramona Răchişan and Sorin Romulus Berinde

CREATIVE DISCLOSURE - FEATURE OF CREATIVE ACCOUNTING pp. 6

Dumitru MatiÅŸ, Alina Beattrice Vladu and Dan Dacian Cuzdriorean

COGNITIVE MEANINGS OF MANAGEMENT CONTROL IN ESTIMATING THE DEGREE FOR ACHIEVING THE STRATEGY pp. 7

Alina Puţan, Dan Ioan Topor and Maria Gheorghian

THE VALUE RELEVANCE OF EARNINGS IN A TRANSITION ECONOMY: EVIDENCE FROM ROMANIAN STOCK MARKET pp. 8

Lavinia Minodora Takacs

TRUE AND FAIR VIEW AND CREATIVE ACCOUNTING CONCEPTUAL DELIMITATIONS BASED ON PAPINEAU`S TREE METHODOLOGY pp. 9

Alina Beattrice Vladu, Dumitru MatiÅŸ and Oriol Amat Salas

AUDIT INFORMATION CONTENT pp. 10

Ioan Rus

AUDITORS' PERCEPTION OF FRAUD PREVENTION MEASURES: EVIDENCE FROM TURKEY pp. 11

Evren Dilek Sengur

INTERNAL AUDIT AND ITS ROLE IN IMPROVING CORPORATE GOVERNANCE SYSTEMS pp. 12

Neculai Tabără and Mihaela Ungureanu

RELATION BETWEEN EXPECTED RETURN AND VOLATILITY AT BUCHAREST STOCK EXCHANGE, ON BUSINESS CYCLE STAGES pp. 13

Viorica Chirilă and Ciprian Chirilă

FINANCIAL RISKS ANALYSIS FOR A COMMERCIAL BANK IN THE ROMANIAN BANKING SYSTEM pp. 14

Imola Drigă

BANK LOANS AND SMALL FIRM FINANCING IN ROMANIA pp. 15

Daniela Rodica Silivestru(Popescu)

EVOLUTIONS OF UNEMPLOYMENT AMONG THE YOUNG OVER THE ECONOMIC AND FINANCIAL DOWNTURN pp. 16

Mariana Bălan, Carmen-Marilena Uzlău and Corina Ene

FOREIGN INVESTMENT INFLOWS AND INDUSTRIAL SECTOR GROWTH IN INDIA- AN EMPIRICAL STUDY pp. 17

Mousumi Bhattacharya

DETERMINANTS OF THE AGRICULTURAL PRODUCTIVITY GROWTH AMONG ROMANIAN REGIONS pp. 18

Camelia Burja

ENVIRONMENTAL MANAGEMENT SYSTEMS AND COMPANIES' SUSTAINABLE PERFORMANCE IN ROMANIA pp. 19

Vasile Burja

FOREIGN DIRECT INVESTMENT IN EMERGING AND DEVELOPED ECONOMIES pp. 20

Tatiana Dănescu and Paula Nistor

ICT, INFORMATIONAL INNOVATION AND KNOWLEDGE-BASED ECONOMY pp. 21

Mohamed Neffati

THE EVALUATION OF INTELLECTUAL PROPERTY USING QUANTITATIVE METHODS pp. 22

Valentin Ionuţ Niţu

THE CORRELATION ACCREDITATION - BOLOGNA PROCESS - CONTINUOUS QUALITY IMPROVEMENT BASED IN PROFESSORS' PERCEPTIONS IN ALBANIAN PUBLIC UNIVERSITIES pp. 23

Arjan Qefalia and Arbina Totoni

QUALITATIVE MARKETING RESEARCH REGARDING THE IMPACT OF THE ROMANIAN LEGAL FRAMEWORK ON THE ACTIVITY OF LEASING COMPANIES pp. 24

Oana Bărbulescu (Şeitan) and Cristina Bălteanu

CUSTOMER LOYALTY - SPECIFIC FEATURES OF RETAIL ACTIVITY IN BUCHAREST pp. 25

Iacob Cătoiu, Daniel Adrian Gârdan and Iuliana Petronela Geangu

PURCHASING MANAGEMENT OF BUSINESS SERVICES IN THE CONTEMPORARY KNOWLEDGE BASED ECONOMY pp. 26

Corina Pop Sitar

Volume 1, issue 13, 2011

PATRIMONIAL RESOURCES MANAGEMENT AND THE ECONOMIC PERFORMANCE OF COMPANIES pp. 1

Camelia Burja

FINANCIAL REPORTING IN EDUCATION INSTITUTIONS THE IMPLICATIONS OF THE TRANSITION TO ACCRUAL ACCOUNTING pp. 2

Iuliana Cenar

FROM CREATIVE ACCOUNTING PRACTICES AND ENRON PHENOMENON TO THE CURRENT FINANCIAL CRISIS pp. 3

Dana Simona Gherai and Diana MATICA (Balaciu)

ECONOMIC INFORMATION SYSTEMS INTEROPERABILITY pp. 4

Vasile Irimia

CHANGING LEARNING ENVIRONMENT THROUGH TECHNOLOGY pp. 5

Mihai Florin, Stanciu Andrei and Aleca Ofelia

CHANGES IN FINANCIAL AND ACCOUNTING ENVIRONMENT IN ALBANIA AND THE IMPACT ON PRACTITIONERS pp. 6

Rezarta Shkurti (Perri), Brikena Leka (Gjoni), Rovena Bahiti and Elfrida Manoku (Gishto)

ENVIRONMENTAL AUDIT, A POSSIBLE SOURCE OF INFORMATION FOR FINANCIAL AUDITORS pp. 7

Nicolae Todea, Ionela Cornelia Stanciu and Ana Maria JoldoÅŸ (Udrea)

SIZE AND IMPLICATION OF UNDERGROUND ECONOMY IN ROMANIA - A MIMIC APPROACH pp. 8

Corina Ene and Andrei Ştefănescu

ROMANIAN COMPULSORY MOTOR THIRD PARTY LIABILITY INSURANCE IN 2010 AND THE PREDICTABLE FUTURE pp. 9

Marius Dan Gavriletea and Aura Carmen Moga

TAXES AND ECONOMIC GROWTH IN ROMANIA. A VAR APPROACH pp. 10

Mihai Ioan Mutaşcu and Dan Constantin Dănuleţiu

LOAN LOSSES PROVISIONING PROCESSES IN ROMANIAN BANKS DURING JANUARY 2007 - FEBRUARY 2011 pp. 11

Adela Socol

REGIONAL DISPARITIES OF AGRICULTURAL PERFORMANCE IN ROMANIA pp. 12

Vasile Burja

THE SOCIAL COMPONENT OF THE COMMUNITY JUSTICE REFORM pp. 13

Emilian Dobrescu and Tiberiu-Viorel Popescu

DEVELOPMENT AND DIVERSIFICATION OF SERVICES - AN APPROACH AT TOURISM SERVICES LEVEL IN ROMANIA pp. 14

Andreea Daniela Moraru

BARRIERS IN THE MATHEMATICAL MODELLING OF DECISION-MAKING pp. 15

Popescu Oana

TOURISM AND ITS INFLUENCE UPON MACRO-ENVIRONMENT IN ROMANIA pp. 16

Scorţe Carmen

NATIONAL PUBLICATIONS FOR THE YOUNG ECONOMISTS pp. 17

Sorin-Ciprian Teiuşan and Ioana Călean

CHALLENGES AND STAKES OF THE POST-ACQUISITION INTEGRATION PROCESS pp. 18

Mariana Vancea

Volume 1, issue 12, 2010

INDICATORS OF THE GLOBAL REPORTING INITIATIVE REGARDING SUSTAINABLE DEVELOPMENT pp. 1

Leontina Beţianu

EFFECTIVE COST ANALYSIS TOOLS OF THE ACTIVITY-BASED COSTING (ABC) METHOD pp. 2

Sorin Briciu and Sorinel Căpuşneanu

PARTICIPATION AS A FORM OF ECONOMIC ACTIVITY pp. 3

Sorin Briciu, Iustin Atanasiu Pop and Oana Raluca Ivan

THE GLOBAL FINANCIAL CRISIS AS INCENTIVE FOR ENHANCING ASSURANCE FOR FINANCIAL REPORTING pp. 4

Monica Buga (Stancu), Oana Gherghinescu and Sorin Vânătoru

FINANCIAL ANALYSIS OF THE AGRICULTURAL HOLDINGS VIABILITY IN ROMANIA IN THE EUROPEAN CONTEXT pp. 5

Camelia Burja and Vasile Burja

E-LEARNING MANAGER pp. 6

Vasile-Daniel Cardoş, Adriana Tiron-Tudor and Ildikó Réka Cardoş

CASH ACCOUNTING STANDARDIZATION IN THE PUBLIC SECTOR pp. 7

Cenar Iuliana

CONTROVERSIES ON INTEGRATED ACCOUNTING SYSTEM pp. 8

Ana Maria Cordoş, Horia Tudor Andreica and Letiţia Maria Rof

AN ATTEMPT AT MEASURING THE FISCAL INFLUENCE OVER ACCOUNTING OF ROMANIAN LISTED COMPANIES pp. 9

Dan Dacian Cuzdriorean, Szilveszter Fekete and Lucia Sucală

SOME ISSUES CONCERNING THE ELEMENTS OF CONTROL FUNCTION OF MANAGEMENT pp. 10

Sorin DomniÅŸoru, Oana Gherghinescu and Radu Ogarca

BALANCE CASH-FLOW MODELS FOR PUBLIC INSTITUTIONS - CLIENTS AND SUPPLIERS pp. 11

Gabi Georgiana Dragu, Alina Puţan and Aitai Marian

ROMANIAN PRACTITIONNERS AND THE USE OF ESTIMATES IN ROMANIAN BUSINESS ENVIRONMENT pp. 12

Nicoleta Farcane, Elena Iordache and Victoria Bogdan

THE PROFIT AND LOSS ACCOUNT IN DIFFERENT APPROACHES. ADVANTAGES AND DISADVANTAGES pp. 13

Man Mariana and Gădău Liana

STRATEGIES IN OPTIMIZING THE OUTPUT OF FINANCIAL REPORTING: PROJECT FOR A NATIONAL PERSPECTIVE pp. 14

Dumitru Matis, Carmen Bonaci and Razvan Mustata

THE ROLE OF CONTROLLING AND ITS ADMISSION WITHIN SMS ENTERPRISES IN HUNGARY - ESPECIALLY IN THE HOSPITALITY INDUSTRY pp. 15

László Papp and Andor Pajrok Eötvös József College Baja

MEASURING THE PERFORMANCE OF EDUCATIONAL ENTITIES WITH A DATA WAREHOUSE pp. 16

Mihai Păunică, Marian Liviu Matac, Alexandru Manole and Cătălina Motofei

HOW TRANSPARENT ARE COMPANIES LISTED ON THE BUCHAREST STOCK EXCHANGE WHEN DISCLOSE THEM CONSOLIDATED FINANCIAL STATEMENTS? pp. 17

Adriana Tiron-Tudor and Raluca Valeria Raţiu

IMPACT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS ON ACCOUNTING PRACTICES HARMONIZATION WITHIN EUROPEAN UNION -PARTICULAR CASE OF INTANGIBLE ASSETS- pp. 18

Adriana Tiron Tudor and Ioana-Maria Dragu

ENVIRONMENTAL ACCOUNTING - A TOOL USED BY THE ENTITY FOR DETERMINING ENVIRONMENTAL COSTS pp. 19

Nicolae Todea, Ionela Cornelia Stanciu and Ana Maria JoldoÅŸ (Udrea)

TAX EVASION - THE CRIME OF THE „WHITE COLLAR†pp. 20

Ana Maria CordoÅŸ

ASSESSING GOING CONCERN ASSUMPTION BY USING RATING VALUATION MODELS BASED UPON ANALYTICAL PROCEDURES IN CASE OF FINANCIAL INVESTMENT COMPANIES pp. 21

Tatiana Dănescu, Ovidiu Spătăcean, Paula Nistor and Andrea Cristina Dănescu

RISK BASED INTERNAL AUDIT: PERSEPCTIVES OFFERED TO CORPORATIONS AND BANKS pp. 22

Tatiana Danescu, Anca Oltean (Muntean) and Raluca Sandru

DIMENSIONS AND CHALLENGES OF SOCIAL RESPONSIBILITY pp. 23

Nicolae Cornel Jucan and Sabina Mihaela Jucan

THE IMPACT OF THE ELECTRONIC CULTURE ON ETHICS AND MANAGERIAL CULTURE pp. 24

Nicolae Cornel Jucan and Mihaela Sabina Jucan

JONES, DECHOW AND KASZNIK MODELS SIGNIFICANCE IN THE ROMANIAN ECONOMIC ENVIRONMENT pp. 25

Dumitru MatiÅŸ, Alina Beattrice Vladu, Laura Negrea and Lucia Sucala

INTERNAL AUDIT REGULATIONS IN ROMANIA AND THEIR CONVERGENCE TO EUROPEAN EXIGENCIES pp. 26

Victor Munteanu, Marilena Zuca and Alice Ţînţă

QUALITATIVE FACTORS OF MATERIALITY - A REVIEW OF EMPIRICAL RESEARCH pp. 27

Emil Irimie Popa, Ancuţa Georgeta Şpan and Timea Melinda Fulop

CORPORATE SOCIAL RESPONSIBILITY IN THE TIME OF FINANCIAL CRISIS: EVIDENCE FROM TURKEY pp. 28

Yakup Selvi, Eva Wagner and Ahmet Türel

SIGNIFICANT DOUBT ABOUT THE GOING CONCERN ASSUMPTION IN AUDIT pp. 29

Adela Socol

ANALYSIS OF AUDIT MARKET AND AUDIT FIRMS ACTIVITY IN LITHUANIA pp. 30

Jurate Steponaviciute, Algis Zvirblis and Liudmila Zumeriene

CONSIDERATIONS ON AUDIT OF GROUP FINANCIAL STATEMENTS pp. 31

Attila Tamas and Iulian Dobra

FINANCIAL AUDIT IN AN ARENA CONTEXT. AN ANALYSIS AT THE MESO-LEVEL pp. 32

Eugeniu Ţurlea, Aurelia Ştefănescu and Mihaela Mocanu

CORPORATE GOVERNANCE AND CREATIVE ACCOUNTING: TWO CONCEPTS STRONGLY CONNECTED? SOME INTERSTING INSIGHTS HIGHLIGHTED BY CONSTRUCTING THE INTERNAL HISTORY OF A LITERATURE pp. 33

Alina Beattrice Vladu and Dumitru MatiÅŸ

APPLYNG THE PRINCIPLES OF CORPORATE GOVERNANCE IN CENTRAL AND EASTERN EUROPEAN COUNTRIES, THE NATIONAL CHARACTERISTICS AND PARTICULARITIES OF CORPORATE GOVERNING IN THE ROMANIAN ECONOMY pp. 34

Zapodeanu Daniela, Kolozsi Lucia and Durgheu Liliana

CONTROLLING AND THE CLUSTERIZATION OF THE COMPETITIVE GENERATING ACTIVITY pp. 35

Emil Chirilă

WORKING CAPITAL MANAGEMENT AND PROFITABILITY: A CASE OF ALBA COUNTY COMPANIES pp. 36

Adina Elena Dănuleţiu

THE INVOLVEMENT OF THE BANKING SECTOR IN CO-FINANCING EUROPEAN FUNDED PROJECTS PROPOSED BY ROMANIAN PRIVATE COMPANIES pp. 37

Laurenţiu Droj

DECISIONS REGARDING INVESTMENTS IN RENEWABLE ENERGY pp. 38

Teodor Hada and Attila Tamas

THE ANALYSIS OF THE CORRELATION BETWEEN THE LEVEL OF THE BANK FEES FOR CARDS AND THE NUMBER OF ACTIVE CARDS, CONDUCTED WITH THE HELP OF THE „PEARSON†COEFFICIENT pp. 39

Iulia Iuga

CRISIS REGULATION DEMAND pp. 40

Mohammad Jaradat and Marius M. Motocu

ANALYSING THE HOUSING MARKET STRUCTURE IN ROMANIA AND TURKEY UNDER THE GLOBAL FINANCIAL CRISIS EFFECT pp. 41

Murat Kıyılar and Ali Hepşen

CONSIDERATIONS ON FISCAL HARMONIZATION IN THE EU IN THE FIELD OF VALUE ADDED TAX pp. 42

Ioan Lazăr and Laura Lazăr

THE MEANS OF ANALYSIS AND EVALUATION FOR CORPORATE PERFORMANCES pp. 43

Tewolde Melles Hagos and Gubán Pal

CORRUPTION AND SOCIAL WELFARE IN THE EU27 COUNTRIES pp. 44

Mihai Mutaşcu and Dan Constantin Dănuleţiu

ECONOMETRIC MODELING OF ROMANIA'S PUBLIC HEALTHCARE EXPENSES - COUNTY PANEL STUDY pp. 45

Ioan Alin Néstor and Viorela Ligia Văidean

THE INTERRELATIONS BETWEEN THE CENTRAL AND LOCAL BUDGETS IN ROMANIA - PROBLEMS AND POSSIBLE SOLUTIONS pp. 46

Florin Oprea

DETERMINANT FACTORS OF THE INVESTMENT PERFORMANCE OF VOLUNTARY PENSION FUNDS IN ROMANIA pp. 47

Victoria Åžeulean and Luiza MoÅŸ

SEARCHING FOR HUMAN CAPITAL DETERMINANTS OF FOREIGN DIRECT INVESTMENT INFLOWS IN THE EU NEW MEMBER STATES pp. 48

Ioan Talpos and Cosmin Enache

ROMANIAN PRE-UNIVERSITY EDUCATION FINANCING. IDEAL VS. REALITY pp. 49

Dan Ţogoe

LINKING MONEY SUPPLY WITH THE GROSS DOMESTIC PRODUCT IN ROMANIA pp. 50

Daniela Zapodeanu and Mihail Ioan Cociuba

Volume 1, issue 11, 2009

ERP PACKAGE EVALUATION, THE CASE OF SMEs KAVALA's REGION pp. 1

S. Valsamidis, A. Mandilas, M. Nikolaidis and P. Polychronidou

ANALYTICAL PROCEDURES USED IN FINANCIAL AUDIT FOR THE VALUATION OF PORTFOLIO PERFORMANCES - CASE OF FINANCIAL INVESTMENT COMPANIES pp. 2

Tatiana Dănescu and Ovidiu Spătăcean

ACTUAL ASPECTS REGARDIND THE IFRS FOR SME - OPINIONS, DEBATES AND FUTURE DEVELOPMENTS pp. 3

Ramona Neag, Ema Maşca and Irina Păşcan

COURNOT EQUILIBRIUM IN A MODEL OF HARDWARE AND SOFTWARE MANUFACTURERS' INTERACTION pp. 4

Vladimir Soloviev, Natalia A. Iliina and Marina V. Samoyavcheva

FRAUD AND ERROR. AUDITORS' RESPONSIBILITY LEVELS pp. 5

Dan Åžtirbu, Maria Moraru, Nicoleta Farcane, Rodica Blidisel and Adina Popa

COST MANAGEMENT AND COST CONTROL IN DECISIONAL PROCESS OF ORGANIZATIONS pp. 6

Stefania - Eliza Bana (Panciu) and Florin Sgârdea

MEASURING WEB 2.0 EFFICIENCY pp. 7

DragoÅŸ Marian Mangiuc

SOFTWARE: FROM PRODUCT TO SERVICE THE EVOLUTION OF A MODEL pp. 8

DragoÅŸ Marian Mangiuc

THE RISK ANALYSIS FOR INVESTMENTS PROJECTS DECISION pp. 9

Camelia Burja and Vasile Burja

SUSTAINABILITY IN ACCOUNTING - BASIS: A CONCEPTUAL FRAMEWORK pp. 10

Oana Raluca Ivan

DETECTING AND REPORTING THE FRAUDS AND ERRORS BY THE AUDITOR pp. 11

Ovidiu Constantin Bunget and Alin Constantin Dumitrescu

THE OPTIMIZATION OF THE INTERNAL AND EXTERNAL REPORTING IN FINANCIAL ACCOUNTING: ADOPTING XBRL INTERNATIONAL STANDARD pp. 12

Vasile Florescu and Cătălin Georgel Tudor

CASH-FLOW REPORTING BETWEEN POTENTIAL CREATIVE ACCOUNTING TECHNIQUES AND HEDGING OPPORTUNITIES CASE STUDY ROMANIA pp. 13

Dumitru Matis, Alina Beattrice Vladu and Laura Negrea

THE ISSUE OF SEMANTIC MODELING OF THE LEARNING ORGANIZATIONAL MEMORY FOR E-LEARNING pp. 14

Vasile Florescu and Ofelia Ema Aleca

THE ROLE AND IMPORTANCE OF ECONOMIC AND FINANCIAL INFORMATION IN CORPORATE GOVERNANCE pp. 15

Ionel Bostan, Veronica Grosu and Eugenia Iancu

A BRIEF REVIEW OF CREATIVE ACCOUNTING LITERATURE AND ITS CONSEQUENCES IN PRACTICE pp. 16

Diana MATICA (Balaciu), Victoria Bogdan and Alina Beattrice Vladu

STUDY REGARDING THE ACCOUNTING ACTIVITY MATTER TACKLED FROM THE EFFICIENCY REQUIREMENTS pp. 17

Alina Ciuhureanu and Nicolae BalteÅŸ

THE IMPORTANCE OF ACCOUNTING INFORMATION IN CRISIS TIMES pp. 18

Carmen Mihaela Scorte, Adina Cozma and Luminiţa Rus

THE FUTURE PERSPECTIVES OF THE INTERNAL AUDIT FUNCTION pp. 19

Cristina Boţa-Avram, Atanasiu Pop and Florin Boţa-Avram

INTERNAL AUDIT AND RISK MANAGEMENT IN PUBLIC SECTOR ENTITIES, BETWEEN TRADITION AND ACTUALITY pp. 20

Eugeniu Ţurlea and Aurelia Ştefănescu

AUDITOR LIABILITY IN PERIOD OF FINANCIAL CRISIS pp. 21

Nicolae Todea and Ionela Cornelia Stanciu

TRANSPORT CHARACTERISTICS IN AUTOMATED PRODUCTION pp. 22

Elisabeta Mihaela Ciortea

THE FINANCIAL PERFORMANCE IN HIGHER EDUCATION INSTITUTIONS. INFORMATIONAL SUPPORTS pp. 23

Iuliana Cenar

ACCOUNTING FACTS IN THE FIELD OF ROMANIAN FORESTRY pp. 24

Sorin-Constantin Deaconu, Nicolae Todea and Liliana Marcela Cioara (Durgheu)

WAYS OF STRENGHTENING THE STATUTORY AUDIT EFFICIENCY pp. 25

Ioan Oprean and Georgeta Ancuţa Şpan

ROLE OF ACCOUNTING AND CONTROL PROCEDURES IN PROVIDING A SUCCESSFUL MANAGEMENT OF THE ACCOUNTS CONSOLIDATION PROCESS pp. 26

Sorin Domnişoru, Daniel Goagără and Sorin-Sandu Vînătoru

THE CRISIS AND THE COST MANAGEMENT pp. 27

Sorin Briciu and Florentina Sas

SOME ISSUES ABOUT THE TRANSITION FROM U.S. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP) TO INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) pp. 28

Hlaciuc Elena, Mihalciuc Camelia Catalina, Cibotariu Irina Stefana and Apetri Anisoara Niculina

INTERNAL AUDIT AND CORPORATE GOVERNANCE, AN ADDED VALUE FOR ENTITIES' MANAGEMENT pp. 29

Ana Morariu, Neluta Mitea, Flavia Stoian and Cornel Crecană

PASSING FROM ACCOUNTING TO FISCAL DEPRECIATION pp. 30

Marilena Zuca, Alice Ţânţă and Smaranda Andreea Trică

OBJECTIVES AND PARTICULARITIES OF DECISIONS IN THE CONTEXT OF CORPORATE GOVERNANCE pp. 31

Florin Boghean, Elena Hlaciuc, Lucia Moroşan-Dănilă and Carmen Boghean

INTERNATIONAL FINANCIAL REPORTING STANDARD (IFRS) WILL SUPPORT MANAGEMNET ACCOUNTING SYSTEM FOR SMALL AND MEDIUM ENTREPRISE (SME)?" pp. 32

Sorin Briciu, Constantin Groza and Ioan Gânfălean

STRATEGIC OUTLINES: BETWEEN VALUE AND DIGITAL ASSETS MANAGEMENT pp. 33

Delia Băbeanu, Alexandru Adrian Gavrilă and Valerica Mareş

FINANCIAL AND ACCOUNTING INFORMATION SYSTEMS INTEROPERABILITY pp. 35

Iuliana Ionescu, Bogdan Ionescu, Florin Mihai and Silviu Cojocaru

FINANCIAL STATEMENTS UNDERSTANDABILITY BASED AN EXPLANATORY NOTES pp. 36

Flavia Stoian, Ana Morariu, Neluta Mitea and Cornel Crecană

MANAGING TRANSACTION EXPOSURE pp. 37

Dalina Dumitrescu

UNDERLYING FACTORS OF PERSISTENT INFLATION IN ROMANIA pp. 38

Vasile Dedu and Bogdan Dumitrescu

EMPIRICAL EVIDENCE ON THE INFLUENCE OF STAKEHOLDER THEORY UPON THE CAPITAL STRUCTURE OF ROMANIAN COMPANIES pp. 39

Carmen Corduneanu and Laura Raisa MiloÅŸ

THE CAPITAL REQUIREMENTS FOR FINANCIAL INSTITUTIONS IN THE CONTEXT OF BASEL II pp. 40

Gabriela Victoria Anghelache, Ana Cornelia Olteanu and Alina Nicoleta Radu

TESTING THE EFFICIENCY MARKET HYPOTHESIS FOR THE ROMANIAN STOCK MARKET pp. 41

Bogdan Dima and Laura Raisa MiloÅŸ

THE FISCAL REVENUES AND PUBLIC EXPENDITURES: IS THEIR EVOLUTION SUSTENABLE? THE ROMANIAN CASE pp. 42

Bogdan Dima, Oana Lobonţ and Cristina Nicolescu

TESTING CAPITAL ASSET PRICING MODEL FOR ROMANIAN CAPITAL MARKET pp. 43

Alina Lucia Trifan

CONSIDERATIONS REGARDING THE INFLUENCE OF THE BASE LEADING RATE OVER INVESTMENT PROJECTS FINANCED BY EU FUNDS pp. 44

Attila TamaÅŸ Szora and Iulian Dobra

OPTIMAL SIZE OF GOVERNMENT SPENDING. THE CASE OF EUROPEAN UNION MEMBER STATES pp. 45

Mihai MutaÅŸcu and Marius MiloÅŸ

BEHAVIOURAL FINANCE AND THE STUDY OF THE IRRATIONAL FINANCIAL CHOICES OF CREDIT CARD USERS pp. 46

Murat Kıyılar and Okan Acar

THE ISSUE OF MUNICIPAL BONDS, A CHALLENGE FOR THE ROMANIAN LOCAL PUBLIC ADMINISTRATIONS pp. 47

Tatiana Mosteanu and Carmen Maria Lacatus (Constantinescu)

AN EMPIRICAL STUDY OF CORRELATION BETWEEN NET ASSETS AND OWN FUNDS IN THE ROMANIAN BANKING SYSTEM DURING 2001-2008 pp. 48

Adela Socol, Adina Dănuleţiu and Mihaela Aldea

THE ASSESSMENT PROCEDURE OF THE OPERATIONAL RISK EVENTS pp. 49

Iulia Iuga

FISCAL POLICY AND ECONOMIC GROWTH IN ROMANIA pp. 50

Cosmin Enache

CORPORATE INCOME TAXATION EFFECTS ON INVESTMENT DECISIONS IN THE EUROPEAN UNION pp. 51

Ioan TalpoÅŸ and Ionel Vancu

STRATEGIES FOR THE MANAGEMENT OF THE BANK'S ASSETS AND LIABILITIES pp. 52

Cornel Nicolae Jucan

EUROPEAN UNION'S FINANCIAL INSTRUMENTS FOR ECONOMIC RECOVERY OF THE MEMBER STATES pp. 53

Ioan Lazăr

THE PUBLIC INTERNAL AUDIT COMMITTEE IN THE SOCIAL HEALTH INSURANCE SECTOR- A NECESSITY IN ROMANIA pp. 54

Iulian Dobra and Attila Tamas

BASICS FOR A GRAPHICAL MODEL OF RISK - PERFORMANCES CORRELATION pp. 55

Daniel Cîrciumaru, Marian Siminică and Mirela Ganea

THE FIGHT AGAINST FRAUD AND TAX EVASION IN THE EUROPEAN UNION. THE PROTECTION OF COMMUNITY FINANCIAL INTERESTS IN ROMANIA pp. 56

Stela Aurelia Toader, Mihai Aristotel Ungureanu, Iuliana Predescu and Antoniu Predescu

FINANCIAL CONTAGION AND INVESTORS BEHAVIOR pp. 57

George Horia Ionescu, DragoÅŸ Mihai Ungureanu, Ruxandra Vilag and Florian Bogdan Stoian

THE CORPORATE GOVERNANCE OF PUBLIC ENTITIES IN ROMANIA pp. 58

Daniela Zăpodeanu, Marcel Boloş and Lucia Kolozsi

THE IMPACT OF HOUSEHOLD SECTOR RISKS TO THE SOUNDNESS OF THE ROMANIAN BANKING SYSTEM pp. 59

Nicolae Dardac and Iustina Boitan

ANALYSIS TO INSTRUMENTS OF MONETARY POLICY USED BY NATIONAL BANK OF ROMANIA STARTING WITH 1990 IN THE CONTEXT OF EUROPEAN UNION INTEGRATION pp. 60

Anisoara Niculina ApetriÅž, Irina Staefana CibotariuÅž and Camelia Catalina MihalciucÅž

CARD FRAUD EVOLUTION REGULATION AND PREVENTION MEASURES pp. 61

Daniela Bojan

Volume 1, issue 10, 2008

COMPREHENSIVE INCOME IN EUROPE: VALUATION, PREDICTION AND CONSERVATIVE ISSUES pp. 1

Igor Goncharov and Allan Hodgson

FACTORS INFLUENCING THE EXTENT OF CORPORATE COMPLIANCE WITH IFRS. THE CASE OF HUNGARIAN LISTED COMPANIES pp. 2

Szilveszter Fekete, Dumitru Matiş and János Lukács

EMPIRICAL ANALYSIS OVER THE EVOLUTION OF THE INNOVATIONAL FIXED COSTS AND ITS RECOGNITION IN THE HUMAN RESOURCES ORIENTATED ENVIRONMENT pp. 3

Ana Morariu, Flavia Stoian, Ana Maria Marinoiu and Doina Crişan Hăbean

PRO AND CONTRA OPINIONS REGARDING A SME ACCOUNTING STANDARD pp. 4

Adriana Tiron Tudor and Alexandra Muţiu

THE CHANGING ROLE OF ACCOUNTANTS IN A TRANSITION ECONOMY - EVIDENCE FROM ROMANIA pp. 5

Cătălin Nicolae Albu, Nadia Albu, Robert Faff and Allan Hodgson

THE PARTICULARITIES OF PRODUCT COST CALCULATION AT THE ENTERPRISES WITH SEASONAL ACTIVITY pp. 6

Viorel Ţurcanu and Viorica Zaporojan

INTERNAL AUDIT FOR FINANCIAL INVESTMENT COMPANIES - ASSURANCE FOR ADEQUATE SUPERVISING OF CORPORATE GOVERNENCE PRINCIPLES pp. 7

Tatiana Dănescu and Ovidiu Spătăcean

APPROACHES OF ENVIRONMENTAL INFORMATION AUDIT IN ANNUAL REPORTS pp. 8

Leontina Beţianu and Iuliana Georgescu

ROMANIAN COMPANIES' WEB-BASED DISCLOSURE CHOICES AND CAPITAL MARKETS pp. 9

Victoria Bogdan and Cosmina Mădălina Pop

A GENERAL VIEW OVER THE STRUCTURAL FUNDS IN TOURISM - CASE STUDY ROMANIA - pp. 10

Lucia Sucală and Cristina Nistor

DRAWING UP THE FINANCIAL BUDGET IN THE CASE OF A PUBLIC TRANSPORTATION COMPANY pp. 11

Sorin Adrian Achim, Monica Achim, Mirela-Oana Pintea and Alin - Ionel Ienciu

REQUEST OF THE EUROPEAN DEVELOPMENT AND GLOBALIZATION: THE PAYMENT BASED ON SHARES (IFRS 2) pp. 12

Gheorghe Lepădatu

FINANCIAL REPORTING IN THE LODGING INDUSTRY FROM THE SEGMENT REPORTING ASPECT pp. 13

Andor Pajrok

VARIABLE AND FIXED COSTS IN COMPANY MANAGEMENT pp. 14

Sorin Briciu

HARMONIZATION AND STANDARDIZATION OF THE ACCOUNTING AND ITS FUNCTIONS pp. 15

Elżbieta Wysłocka

INCOMES AND EXPENSES DEFINE ELEMENTS OF THE BUDGETARY ACCOUNTING OF PUBLIC INSTITUTIONS ACCOUNTING pp. 16

Iuliana Cenar

THE ANNUAL REPORTS AND FINANCIAL DECISIONS pp. 17

Maria Berheci

THE RELATIONSHIP BETWEEN INTERNAL AND EXTERNAL AUDIT pp. 18

Atanasiu Pop, Cristina Boţa-Avram and Florin Boţa-Avram

FINANCIAL COMUNICATION THROUGH THE FINANCIAL STATEMENTS ACORDING TO THE INTERNATIONAL ACCOUNTING SETTLEMENTS pp. 19

Elena Hlaciuc, Camelia Mihalciuc and AniÅŸoara Apetri

THE ADAPTATION OF ACCOUNTING DATA WITHIN INTEGRATED INFORMATICS SYSTEMS pp. 20

Radu Bălună, Daniela Bălună and Traian Vuia Teacher

THE PRICING OF AUDIT SERVICES: EVIDENCE FROM ROMANIA pp. 21

Atanasiu Pop and Oana - Raluca Iosivan

ACCOUNTING ASPECTS OF THE ACQUISITION OF TANGIBLE ASSETS THROUGH LEASING pp. 22

Ionela Cornelia Stanciu and Nicolae Todea

FISCAL POLICY SUSTAINABILITY IN ROMANIA pp. 23

Ioan TalpoÅŸ and Cosmin Enache

THE REFLECTION OF ENTERPRISE PERFORMANCE THROUGH CASH FLOWS pp. 24

Petru Åžtefea, Andrei Pelin and Daniel Brindescu

RECENT CHANGES ON ROMANIAN CAPITAL MARKET'S VOLATILITY IN THE FRAMEWORK OF A COMPONENT GARCH MODEL pp. 25

Bogdan Dima, Pirtea Marilen, Aurora Murgea and Mura Petru Ovidiu

SYSTEMIC RISK MANAGEMENT IN THE BANK ACTIVITY: NEW APPROCHES pp. 26

Marin Opriţescu and Alina Georgiana Manta

THE LEVEL OF THE EXCHANGE RATE AND THE BALANCE OF PAYMENTS, RELATIONS AND INFLUENCES pp. 27

Daniela Zăpodeanu and Mihai Cociuba

CONTROVERCY IN THE EVOLUTION OF THE WORLD AND EUROPEAN FINANCIAL REGULATION pp. 28

Alexandru Olteanu and Mădălina Antoaneta Rădoi (Olteanu)

INVESTMENT DECISIONS IN A FIRM AS THE PART OF BUSINESS FINANCIAL DECISION SYSTEM pp. 29

Melles Hagos Tewolde

UNCORRELATIONS IN THE VALUE STOCK EXCHANGE IN BUCHAREST pp. 30

Teodor Hada

THE EFFECTS OF REEVALUATING THE BALANCE SHEET ON THE FINANCIAL STANDING OF THE COMPANY pp. 31

Marian Siminică, Daniel Cîrciumaru and Mirela Ganea

INFLATION INFLUENCE ABOUT INVESTMENT DECISION pp. 33

Dorel Berceanu and Anca Băndoi

THE ECONOMIC EFFICIENCY OF FIELD CROPS CULTIVATION IN SOUTH ROMANIA: TRENDS AND ACTIONS FOR IMPROVEMENT pp. 34

Leonardo Badea and Mihai Mieilă

MODELS OF RESOURCES ALLOCATION WITHIN THE SUSTAINABLE AGRICULTURAL HOLDINGS pp. 35

Camelia Burja and Todea Nicolae

SHADOW ECONOMY, ECONOMIC GROWTH AND LABOR MARKET. ROMANIAN CASE pp. 36

MutaÅŸcu Mihai

THE ESSENCE AND ROLE OF REGULATORY REFORM pp. 37

Rodica Tiron

FISCAL POLICY IN ENDOGENOUS ECONOMIC GROWTH MODELS WITH TWO R&D SECTORS pp. 38

Cosmin Enache

INVESTMENTS IN IRON AND STELL INDUSTRY SECTION IN POLAND UNDER GLOBALIZATION CONDITIONS pp. 39

Beata Åšlusarczyk

THE EFFICIENCY OF RESOURCE USAGE IN THE SOCIAL HEALTH INSURANCE SYSTEM pp. 40

Cumpănaşuaterina Ecaterina and Văidean Viorela-Ligia

OVERCONFIDENCE AND TRADING VOLUME: EVIDENCE FROM AN EMERGENT MARKET pp. 41

Zaiane Salma and Abaoub Ezzeddine

CAPITAL ADEQUACY IN THE ROMANIAN BANKING SYSTEM pp. 42

Socol Adela

ANALYSIS ON THE ROMANIAN BANKING LEGISLATION AND THE BANKS PROBABILITY OF DEFAULT pp. 43

Iulia Iuga

THE FINANCIAL EQUILIBRIUM AND COMPETITIVENESS WITHIN AGRICULTURAL HOLDINGS pp. 44

Adina-Elena Dănuleţiu and Dan-Constantin Dănuleţiu

EXTERNAL AUDIT IN NHS TRUSTS pp. 45

Iulian Dobra

RECENT EVOLUTIONS OF THE ROMANIAN CAPITAL MARKET IN THE CONTEXT OF FINANCIAL CRISIS pp. 46

Bogdan Dima, Aurora Murgea and Gabriel Marilen Pirtea

Volume 1, issue 9, 2007

THE MARKET ENVIRONMENT - INVESTMENT CONSTRAINTS pp. 1

Ioan E. Nistor and Viorela-Ligia Văidean

CONCEPT OF RESOURCE CAPITAL IN COMPANIES pp. 2

Marlena Grabowska

PUBLIC FINANCE AND EXTREME EVENTS pp. 3

Ioan TalpoÅŸ and Cosmin Enache

THE TECHNOLOGICAL AND FUNCTIONAL VECTORS OF THE KNOWLEDGE SOCIETY pp. 4

Cornel Nicolae Jucan

TAX POLICY AND FISCAL COMPETITION IN THE EUROPEAN UNION pp. 5

Marilen Pirtea, Marius MiloÅŸ and Laura Raisa Iovu

THE IMPACT OF NATURAL CATASTROPHES AND CLIMATE CHANGE ON INSURERS pp. 6

Flavia Barna

THE IMPACT OF MACROECONOMIC VARIABLES ON THE BUCHAREST STOCK EXCHANGE pp. 7

Flavia Barna, Bogdan Dima and Marilen Pirtea

RISK MANAGEMENT - A PART OF BANK MANAGEMENT pp. 8

Ioana Murariu

THE MOTIVATIONS OF THE TRANSNATIONAL COMPANIES TO EFFECT FOREIGN CAPITAL INVESTMENTS IN THE EAST-EUROPEAN ECONOMIES pp. 9

Sebastian Ene and Georgiana Mîndreci

THE IMPACT OF FINANCIAL STRUCTURE ON CORPORATE GOVERNANCE MECHANISMS pp. 10

Andrei Stănculescu

SMALL BUSINESS AND E-BANKING LOGISTIC pp. 11

Brînduşa Sterpu

THE EVALUATION OF FINANCIAL INSTRUMENTS pp. 12

Marian Florin Aitai

INVESTING IN HEALTH pp. 13

Jucan Carmen Ioana

THE TRANSACTIONS BETWEN AFFILIATED COMPANIES AND THE FISCAL CONSEQUENCES WHEN THEY ARE NOT „AT AN ARM'S LENGHT†pp. 14

Ioan Dobra and Attila Szora Tamas

BUDGETARY IMPLICATIONS WHEN USING ELECTRONIC TRANSACTIONS IN THE ROMANIAN PUBLIC SECTOR pp. 15

Nicolae Carmen

APPLICATION REGARDING THE INDICATORS FOR THE COST-BENEFIT ANALYSES ON INFRASTRUCTURE PROJECTS pp. 16

Teodor Hada and Attila Tamas Szora

THE PROFITABILITY ANALYSIS ON BASE THE PROFIT AND LOSSES ACCOUNT WITHIN THE AGRICULTURAL HOLDINGS pp. 17

Vasile Burja

PRESENT ELEMENTS AND PROSPECTS FOR DEVELOPMENT THE SUSTAINABLE FARMING IN ROMANIA pp. 18

Burja Camelia

THE TIPOLOGY OF INFORMATION NECESSARY FOR THE BANKS AND THE FACTORS THAT INFLUENCE CREDIT RISK pp. 19

Iulia Iuga

QUALITATIVE AND QUANTITATIVE ASPECTS OF OPERATIONAL BANKING RISK IN ROMANIA pp. 20

Adela Socol

AN ASSESSMENT OF THE FINANCING SYSTEM OF LOCAL COMMUNITIES IN ROMANIA pp. 21

Dănule iu Dan Constantin, Mutaşcu Mihai Ioan and Enache Cosmin

THE ROLE OF THE ROMANIAN ENVIRONMENTAL FUND IN FINANCING ENVIRONMENTAL PROGRAMMES pp. 22

Dan Constantin Dănule Iu and Sorin Ciprian Teiuşan

A MODEL FOR ANALISING FINANCIAL EQUILIBRIUM OF FIRM pp. 23

Adina Elena

NATURAL CALAMITIES IN AGRICULTURE AND THEIR INSURABILITY IN ROMANIA pp. 24

Sorin Ciprian TeiuÅŸan, Adela Socol and Iulia Iuga

RECOGNITION, MEASUREMENT AND DISCLOSURE OF FINANCIAL INSTRUMENTS ACCORDING TO INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) pp. 25

Tatiana Danescu and Ovidiu Spatacean

THE INTERNAL AUDIT AS A PART OF THE RISK MANAGEMENT PROCESS IN THE PUBLIC SECTOR ENTITIES pp. 26

Eugeniu Turlea and Aurelia Stefanescu

ESTABLISHING THE DIMENSIONS OF THE INTERNAL AUDIT COMPARTMENT AND THE WAY OF ELABORATING THE RISK REGISTER pp. 27

Marcel Ghita and Razvan Ghita

THE CONSULTANCY OR COUNSELING ASSURED BY INTERNAL AUDIT pp. 28

Marcel Ghita, Sevastian Barbulescu and Razvan Ghita

QUALITY CONTROL AND PERFORMANCE IN ACCOUNTING pp. 29

Victor Munteanu

REGARDING THE ACCOUNTING POLICY AND TREATMENT PRESCRIBED BY THE IASB FOR THE EVALUATION AND EXPLORING ACTIVES pp. 30

Neamtu Horia and Sorin Teiusan

THE STATEMENT OF CASH FLOWS pp. 31

Cernusca Lucian and Mates Dorel

ACCOUNTING POLITICS IN CONTEXT OF ANNUAL ACCOUNTS pp. 32

Cernusca Lucian and Mates Dorel

FACTORS DETERMINING THE FIRM'S COST OF CAPITAL pp. 33

Marioara Mirea, Nicoleta Asalos and Aivaz Kamer Ainur

RECOGNITION OF CONTRACT REVENUES AND EXPENSES pp. 34

Victoria Firescu

UBL - AN UNIVERSAL BUSINESS LANGUAGE FOR XML pp. 35

Florin Mihai, Ofelia Aleca and Cristina Tartavulea

A COMPARATIVE APPROACH OF FAIR VALUE CONCEPT pp. 36

Nicoleta Asalos and Mariana Mirea

FUNDAMENTALS AND PRACTICES FOR THE INITIAL RECOGNITION OF THE FIXED ASSETS pp. 37

Marinela-Daniela Manea and Veronica Stefan

INTERNAL FACTORING REALITIES AND PERSPECTIVES IN ROMANIA pp. 38

Daniela-Marinela Manea and Rada Postolache

ACKNOWLEDGING, ASSESSING AND RECORDING GROUPED NON-TANGIBLE ASSETS IN THE BOOKS pp. 39

Manea Marinela-Daniela and Gîju George Ciprian

THE SYSTEMIC VISION OF ACCOUNTING pp. 40

Gomoi Bogdan Cosmin

THE INFORMATIONAL CONTENT OF THE BALANCE SHEET AND THE ACCOUNTING INTERNATIONAL ARMONIZATION pp. 41

Gomoi Bogdan Cosmin

AUDIT RISK, MATERIALITY AND THE PROFESSIONAL JUDGEMENT OF THE AUDITOR pp. 42

Horatiu Rotaru

BUSINESS ADMINISTRATION OPINION CONCERNING THE USE OF ACCOUNTING SOFTWARE IN ROMANIA pp. 43

Horatiu Rotaru

PARTICULARITIES OF EVIDENCE OF THE GOODS pp. 44

Gabi Dragu

POSSIBILITIES FOR THE EFFECTIVE PURSUANCE OF THE COSTS IN THE PORCELAIN INDUSTRY pp. 45

Sas Florentina

PUBLIC SERVICES IN THE PUBLIC ADMINISTRATION SYSTEM FROM ROMANIA pp. 46

Corneliu Stefan and Maria-Cristina Stefan

THE PREMISES CREATED BY THE INFORMATION SOCIETY FOR THE USE OF THE INFORMATION TECHNOLOGY AND COMMUNICATIONS IN THE EXTERNAL AUDIT pp. 47

Vasile Dumitras

IMPLEMENTING THE INTERNAL CONTROL & FINANCIAL MANAGEMENT SYSTEM pp. 48

Razvan Ghita

SOCIAL ACCOUNTING TO MAKE THE SOCIAL RESULTS VISIBLE pp. 49

Gâju George Ciprian

COMPANY'S FINANCIAL PERFORMANCE - A SATISFACTORY COMPROMISE BETWEEN STABILITY AND PROFITABILITY pp. 50

Moiceanu (Marin) Elena Liliana

A CRITICAL ANALYSIS OF TODAY'S ACCOUNTING AND COST CALCULATION SYSTEM IN WOOD INDUSTRY pp. 51

Dorin Munteanu

CREATIVE ACCOUNTING - ART? pp. 52

Pana Daniela Nicoleta

EVOLUTION AND CONTROVERSIES REGARDING THE STANDARDIZATION, VALUATION AND AMORTIZATION OF THE GOODWILL pp. 53

Popescu Aurora

GROUNDING DECISION IN PUBLIC INSTITUTIONS BASING ON INFORMATION PROVIDED BY FINANCIAL ADMINISTRATION BOOK- KEEPING pp. 54

Iulian Stefan

THE IMPACT OF THE ACCOUNTING NORMALIZATION AND HARMONIZATION ON THE PRESENTATION OF THE ACCOUNTING- FINANCIAL INFORMATION pp. 55

Mioara Turcas

RESPONSIBILITY CENTRES' ROLE IN PRACTICING A PERFORMING MANAGEMENT pp. 56

Briciu Sorin

GENERAL AND PARTICULAR IN THE ACCOUNTING CONSTITUTION OF THE SOURCES OF THE NATIONAL FOUND OF SOCIAL HEALTH INSURANCES pp. 57

Iuliana Cenar

THE REGISTRATION AND THE DEPRECIATION OF YOUNG TREE PLANTATIONS AND VINEYARDS pp. 58

Attila Szora Tamas and Iulian Dobra

THE TRIAD “EVALUATION, RECOGNITION AND PRESENTATION†IN THE CASE OF BIOLOGICAL ASSETS SPECIFIC TO AGRICULTURAL HOLDINGS pp. 59

Sorin-Constantin Deaconu

Volume 1, issue 8, 2006

DELIMITATIV-METHODOLOGY ISSUES BETWEEN THE TWO CONCEPTS: COST AND EXPENSE pp. 1

Banc Marius Mircea

IDENTIFYING THE COST CAUSES AT S.C. “APULUM†SA ALBA IULIA pp. 2

Sorin Briciu and Florentina Sas

THE INFORMATIONAL SYSTEM OF MANAGEMENT ACCOUNTING pp. 3

Briciu Sorin and Sorin Teiusan

SOME VIEWPOINTS ON IMPROUVING MANAGERIAL ACCOUNTING pp. 4

Oprea Calin and Monica Viorica Nedelcu

APPLYING PERFORMANCE AUDIT IN A PUBLIC ENTITY THAT PROVIDES PUBLIC SERVICES pp. 5

Cibu (Jeflea) Dochita

ACCOUNTING IN INSURANCE COMPANY - BETWEEN GENERAL AND CHARACTERISTIC pp. 6

Rodica Cistelecan, Anamari Beatrice Stefan and Raluca Meda Sumandea Simionescu

THE SIGNIFICATION LIMIT, DECISIONAL FACTOR IN FINANCIAL ACCOUNTING AUDIT pp. 7

Crasoveanu (Oprean)

THE IMPACT OF ACCOUNTING HARMONIZATION AND NORMALIZATION ON NATIONAL AND INTERNATIONAL LEVEL ON COMUNICATION TYPES AVAILABLE TO THE LEADERSHIP OF AN ORGANIZATION pp. 8

Ion Cucui

DEDUCTIONS REGIME. OBLIGATIONS OF VAT PAYERS pp. 9

Fit Tito and Munteanu Dorin

INTERNAL AUDITORS - A NEW PROFESSION pp. 10

Marcel Ghita

SYSTEM ATTESTING INTERNAL AUDITORS IN ROMANIA pp. 11

Marcel Ghita and Razvan Ghita

FEATURES OF INTERNAL AUDIT pp. 12

Razvan Ghita

CHARACTERISTICS OF APPLICATION OF ACCOUNTING PRINCIPLES TO BANKS pp. 13

Grigorescu Sorin

COST CALCULATION METHODS IN MINING INDUSTRY pp. 14

Ion-Trifoi Gigi

ACCOUNTING POLICIES AND THEIR INFLUENCE ON COMPANY'S PERFORMANCE AND POSITION pp. 15

Cristina Lidia Manea

STANDARDIZATION OF CONTEMPORARY ACCOUNTING SYSTEMS IN GLOBALIZATION CONDITIONS pp. 16

Dorel Mates, Mihaela Stet and Szabo Ioan

THE ACCOUNTANT ROLE IN ORGANIZING A PERFORMANT AND MODERN ENTREPRISE pp. 17

Camelia Mihalciuc

ACCOUNTING INFORMATION - SUPPORT FOR DETERMINATION OF ENTITY'S RENTABILITY pp. 18

Camelia Mihalciuc

ACCOUNTING REGULATIONS ACCORDING WITH EU DIRECTIVES REGARDING FINANCIAL STATEMENTS pp. 19

Mitac Mirela - Claudia

REGULATION AND NORMALIZATION OF MANAGEMENT ACCOUNTING FOR AN ECONOMIC ENTITY pp. 20

Neamtu Ion-Horia and Sorin Teiusan

THE TYPOLOGY OF FINANCIAL AUDIT pp. 21

Ioan Oprean and Delia Oprean

CALCULATING INFRASTUCTURE COSTS pp. 22

Paunica Mihai

THE PRUDENCE PRINCIPLE - THE BASIS FOR REASONING OF THE PROFESSIONAL ACCOUNTANT pp. 23

Gheorghe Popescu

TRUE AND FAIR VIEW VERSUS TAXATION IN 2006 ROMANIAN ACCOUNTING pp. 24

Gheorghe Popescu, Veronica Adriana Popescu and Cristina Raluca Popescu

VULNERABILITIES OF FINANCIAL AND ACCOUNTING INFORMATION IN MARKET ECONOMY pp. 25

Veronica Adriana Popescu

FEW MUTATIONS INDUCED IN PUBLIC INSTITUTIONS ACCOUNTING IN 2006 pp. 26

Cristina Raluca Popescu

APPROACHING ACCOUNTING IN THE CONTEXT OF NEW INFORMATIONAL TECHNOLOGIES pp. 27

Florin Radu

GLOBALIZING ACCOUNTING WHEN USING THE INFORMATIONAL TECHNOLOGIES pp. 28

Valentin Radu and Mariana Radu

THE OPORTUNITY O INTERIM FINANCIAL REPORTING pp. 29

Rapcencu Cristian

ACCOUNTING IN NATIONAL DEFENSE MILITARY UNITS pp. 30

Marius Adrian Raducea

FINANCIAL CONTROL AND PUBLIC INTERNAL AUDIT IN NATIONAL DEFENSE MILITARY UNITS pp. 31

Larisa Loredana Beian Raducea

DEVELOPMENT OF RELATED PARTY DISCLOSURES pp. 32

Raileanu Vasile

FINANCIAL - ACCOUNTING ISSUES REGARDING THE ACCOMMODATION ACTIVITY IN ROMANIAN TOURISM pp. 33

Doru-Bogdan Ravas

ACCOUNTING CONVERGENCE VS. ACCOUNTING HARMONIZATION - IMPLICATIONS IN THE INSURANCE SECTOR pp. 34

Daniel Stefan, Ovidiu Spatacean, Decebal Manole Bogdan and Mariana Nandrea

EXPENSES AND COSTS OF PRODUCTION - A CONCEPTUAL APROACH pp. 35

Nela Steliac

SOCIO-ECONOMIC ENVIRONMENT OF THE COMPANY AND THE NEED FOR COUNTABLE FINANCIAL INFORMATION pp. 36

Loredana Tanase

DISCLOSURE OF EXPENSES pp. 37

Sorin Teiusan

ASPECTS CONCERNING LEASE BIOLOGICAL ASSETS AND LAND pp. 38

Todea Nicolae and Deaconu Sorin-Constantin

DETERMINATION, REGISTRATION, PURSUIT AND REPORT OF THE REVALUATION DEPOSITS pp. 39

Todea Nicolae Dan

RESISTANCE TO CHANGE - CAUSES AND EFFECTS AT MILITARY SCHOOL'S SELECTION SYSTEM pp. 40

Mircea Adrian Tramontini

ACCOUNTING FOR THE MERCHENDISE IMPORT IN CONSIGMENT pp. 41

Mihaela Tulvinschi

METHOD OF LAYING A STANDARD COST FOR CALCULATE M3 OF TIMBER CUT pp. 42

Cristina Otilia Tenovici

INVESTMENT DECISION IN CAPITAL MARKET AND THE ROLE OF AUDITING ACCOUNTING-FINANCIAL INFORMATION pp. 43

Turlea Eugeniu

PERFORMANCE AUDIT, ESSENTIAL ELEMENT OF IMPROVING THE MANAGEMENT OF PUBLIC SECTOR ORGANIZATIONS pp. 44

Eugeniu Turlea

AUDITING THE CREDIT INSTITUTIONS pp. 45

Mariana Vlad

QUALITATIVE CONTROL OF AUDITING pp. 46

Vuta Mihai and Vuta Mariana

FINANCIAL COMMUNICATIONS BASED ON CASH-FLOWS pp. 47

Cristian Zgreaban