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Annales Universitatis Apulensis Series Oeconomica

2006 - 2020

From Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia
Bibliographic data for series maintained by Dan-Constantin Danuletiu ().

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Volume 1, issue 22, 2020

ENVIRONMENTAL PROTECTION AND INTEGRATED DEVELOPMENT PLANNING IN LOCAL SPATIAL POLICY ON THE EXAMPLE OF POLAND pp. 1 Downloads
Pawel Mickiewicz, Maciej J. Nowak, Bartosz Mickiewicz and Andra Zvirbule
PERFECTING MANAGEMENT ACCOUNTING IN THE FURNITURE INDUSTRY THROUGH THE ABC METHOD pp. 2 Downloads
Radu Mărginean and Delia Corina Mihălțan
THE MOBILE MEDIA COMMUNICATION AND THE DOCTOR-PATIENT RELATIONSHIP IN THE CASE OF CHILDREN ENT DISORDERS pp. 3 Downloads
Daniel Adrian Gârdan, Iacob Cătoiu, Iuliana Petronela Gârdan and Andrei Borangiu
DEBATES IN THE LITERATURE REGARDING AUDIT REPORTING pp. 4 Downloads
George Silviu Cordoş and Melinda Timea Fülöp
MONEY AND HAPPINESS: A CONCEPTUAL INTEGRATION pp. 5 Downloads
Gabriela Mihaela Mureşan and Cristina Ciumaş
HISTORIGRAPHICAL STAKES IN THE SCHOOL MANAGEMENT pp. 65-72 Downloads
Conona Petrescu
THE IMPORTANCE OF FINANCIAL STATEMENTS IN THE DECISION-MAKING PROCESS pp. 73-83 Downloads
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 Downloads
Luminiţa-Claudia Corbu
REGIONAL POLICY AND ECONOMIC GROWTH - A CHALLENGE FOR SUSTAINABLE DEVELOPMENT OF ROMANIA pp. 90-95 Downloads
Cristian- Mihai Enachi and Mihaela-Claudia Enachi
A BIBLIOMETRIC ANALYSIS OF CREATIVE ACCOUNTING RESEARCH pp. 96-102 Downloads
Cristina TIMOFTE (coca), Simona-Maria TANASA (brinzaru) and Dan-Andrei Coca
ACCOUNTING MECHANISMS USED IN PREVENTING AND COMBATING TAX EVASION pp. 103-110 Downloads
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 Downloads
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 Downloads
Radu Mărginean
THEORETICAL BACKGROUND OF INTERNAL AND EXTERNAL ENVIRONMENT OF NEGOTIATION pp. 3 Downloads
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 Downloads
Mircea Fuciu and Luigi Dumitrescu
CONCEPTUAL DEVELOPMENT OF HUMAN CAPITAL pp. 5 Downloads
Ana-Maria Ciuhu and Valentina Vasile
CALCULATION AND REDUCTION COSTS IN THE ROMANIAN CLOTHING INDUSTRY BY THE DIRECT-COSTING METHOD pp. 6 Downloads
Teodora Maria SUCIU (avram)
GLOBALIZATION PROCESS IN THE MARITIME TRANSPORT - CAUSES, SYMPTOMS AND EFFECTS pp. 7 Downloads
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 Downloads
Luciana Simona Pascu (mihä‚ilä‚), Mihaela Morar, Cristian Paraschiv and Ioana Dorin
THE INFLUENCE OF CULTURE ON THE OPERATIONS OF MULTINATIONAL COMPANIES pp. 9 Downloads
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 Downloads
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 Downloads
Alexandra G. Pricop and Gheorghe Orzan
BUILDING INSURANCE BRAND IMAGE IN THE SME SECTOR IN POLAND - AN EMPIRICAL STUDY pp. 2 Downloads
Aneta Oniszczuk-Jastrzabek, Joanna Bednarz, Tomasz Czuba and Piotr Oskar Czechowski
BUSINESS DEVELOPMENT CONSTRAINTS IN ROMANIA'S CENTER REGION ENTREPRENEURS' OPINIONS pp. 3 Downloads
Călina Ana Buå¢iu
CONTROL BY ANAF - MACROECONOMIC AND HARGHITA COUNTRY ANALYZES pp. 4 Downloads
Csaba Balint, Monica Toader and Adriana Ioana Croitoru
GMO'S - THE TRADE-OFFS BETWEEN ECONOMIC BENEFITS AND PERCEIVED HEALTH RISKS pp. 5 Downloads
Gheorghe Orzan, Alexandra G. Pricop and Madalina Maria Mihalache
RETHINKING THE DEVELOPMENT OF GHANA: THE ANSWER IS HERE pp. 6 Downloads
John Tumaku
DATA MINING FOR ANALYSING TRENDS AND CUSTOMER BEHAVIOUR VIA INTERNET SEARCHES pp. 7 Downloads
Mioara Popescu

Volume 1, issue 19, 2017

NONFARM EMPLOYMENT REPORT TRADING WITH BINARY OPTIONS & TEMPORAL FUNCTIONALITIES pp. 1 Downloads
Vasiliki A. Basdekidou
IMPACT OF CORPORATE IAMGE ON THE USE OF BANK SERVICE: A CASE OF CONVENTIONAL vs. ISLAMIC BANKS MARKETING pp. 2 Downloads
Muhammad Bhatti, Hayat Muhammad Awan and Ahmed Nabeel Siddiquei
THE DYNAMICS OF THE ROMANIAN ENERGY MINING INDUSTRY IN THE EUROPEAN CONTEXT pp. 3 Downloads
Marian Cătălin Corici
INTEGRATED REPORTING IN SMEs pp. 5 Downloads
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 Downloads
Moisă Claudia Olimpia and Lazea Ruxandra
ANALYSING TRENDS AND CORRELATIONS FROM INTERNET SEARCHES: CASE STUDY OF ROMANIA pp. 7 Downloads
Mioara Popescu
NEW CHALLENGES FOR AUDITORS IN FORMING AN OPINION AND DISCLOSING INFORMATION ON THE MANAGEMENT REPORT OF FINANCIAL STATEMENTS OF BANKS pp. 8 Downloads
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 Downloads
Lucian Găban
EDUCATIONAL MARKETING CHALLENGES - UNIVERSITIES AND GRADUATES' EMPLOYMENT. A CASE STUDY pp. 2 Downloads
Silvia Muhcina and Andreea-Daniela Moraru
AN INNOVATIVE MODEL OF FUNDING THE EDUCATION SYSTEM pp. 3 Downloads
Jan Polcyn
THE DEGREE OF SATISFACTION PERCEIVED BY HEALTHCARE SERVICES CONSUMERS IN STATE HOSPITALS - CASE STUDY EMERGENCY COUNTY HOSPITAL FROM ALBA IULIA pp. 4 Downloads
Muntean Andreea and Lazea Ruxandra
SOCIAL INNOVATION AND INNOVATION PERFORMANCE IN THE EUROPEAN UNION pp. 5 Downloads
Steliana Sandu and Irina Anghel
DETERMINANTS OF THE OFFER FOR EDUCATIONAL SERVICES OF THE ROMANIAN MILITARY HIGHER EDUCATION INSTITUTIONS pp. 6 Downloads
Laurenţiu Florentin Stoenică and Călin Petrică Vegheş
DIMENSIONS OF THE MARKET OF HIGHER EDUCATION INSTITUTIONS. THE MILITARY HIGHER EDUCATION SYSTEM pp. 7 Downloads
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 Downloads
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 Downloads
Mihai Orzan, Anamaria Catălina Radu, Andra Iuliana Dobrescu and Maria Cristina Mitrică
PERSPECTIVES ON DEVELOPING THE BIOECONOMY SECTOR IN ROMANIA pp. 3 Downloads
Marius PaÅŸculea and David Davidescu
THE ONLINE ADVERTISING OF SMALL AND MEDIUM SIZED BUSINESSES pp. 4 Downloads
Cristina Bălteanu and Mihaela Marcu
IMPLICATIONS OF IFRS ADOPTION ON EARNINGS QUALITY, EMPIRICAL CASE FOR ROMANIAN ENVIRONMENT pp. 5 Downloads
Burca Valentin and Mates Dorel
THE FINANCIAL PERFORMANCE OF AGRICULTURAL HOLDINGS IN ROMANIA - REGIONAL ANALYSIS pp. 6 Downloads
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 Downloads
Teodor Hada, Emil Olteanu and Iulian Dobra
THE IMPACT OF CSR ON ROMANIAN CONSUMERS' TRUST pp. 8 Downloads
Silvia Maican
HUMAN RESOURCES AND MARKETING MIX IN OIL&GAS INDUSTRY pp. 9 Downloads
Alina-Daniela Mihalcea
THE IMPORTANCE AND THE ROLE OF TOURISM IN THE ECONOMIC AND SOCIAL LIFE OF ALBA COUNTY pp. 10 Downloads
Claudia Olimpia Moisă
INDUSTRIES AS VECTORS OF REGIONAL COMPETITIVENESS CASE STUDY - THE NORTH-WEST REGION OF ROMANIA pp. 11 Downloads
Oana Stănculescu

Volume 1, issue 16, 2014

CLARIFICATIONS ON THE PRINCIPLE OF THE AUTONOMY IN LOCAL PUBLIC ADMINISTRATION MANAGEMENT pp. 1 Downloads
Irina Bilouseac and Petronela Zaharia
THE ROLE OF THE MATERIALITY IN AUDIT AND ACCOUNTACY IN AGRICULTURAL ORGANIZATIONS pp. 2 Downloads
Sorina Simona Bumbescu, Dimi Ofileanu and Raul Burdea
CYCLICITY & CHAOTICS IN POST-CRISIS CONTEXT pp. 3 Downloads
Aurel BurciuÚ and Rozalia KicsiÚ
SOME ASPECTS OF EMPLOYMENT IN ROMANIA'S AGRICULTURE IN THE EUROPEAN CONTEXT pp. 4 Downloads
Vasile Burja
MEASURING CUSTOMER PROFITABILITY WITH ACTIVITY-BASED COSTING AND BALANCED SCORECARD pp. 5 Downloads
Ildikó Réka Cardoş and Vasile Daniel Cardoş
ECONOMIC SUSTAINABILITY OF AN ALTERNATIVE FORM OF INCENTIVIZING PHARMACEUTICAL INNOVATION: THOMAS POGGE'S PROPOSAL pp. 6 Downloads
Alberto Cassone and Franco Amisano
ONLINE ADVERTISING - AN INFORMATIONAL & COMMUNICATION SPACE FOR THE ENTERPRISE pp. 7 Downloads
Lucretia Mariana Constantinescu and Irina Tănăsescu
INVESTIGATING BANKING HOUSEHOLDS' DEPOSITS USING VECTOR AUTOREGRESSIVE MODEL VAR pp. 8 Downloads
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 Downloads
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 Downloads
Helali Kamel, Mouna Rekik and Maha Kalai
ORGANIZATION RESPONSABILITY TO CONSUMERS' SATISFACTION RELATED TO THE SUPPLIED SERVICES pp. 11 Downloads
Nicoleta Isac and Magdalena Rădulescu
ENVIRONMENTAL MANAGEMENT ACCOUNTING. A CASE STUDY FOCUSING ON A ROMANIAN MOROCCO GOODS PRODUCER pp. 12 Downloads
Gabriel Jinga, Madalina Dumitru, Gabriel Radu and Flavia Stoian
PERCEPTIONS OF MARITAL ROLES IN BASIC COMMODITY GROUPS PURCHASE DECISION-MAKING pp. 13 Downloads
Irina Kancheva and Georgi Marinov
SOCIAL MEDIA-A REAL SOURCE OF PROLIFERATION OF INTERNATIONAL TERRORISM pp. 14 Downloads
Mihaela Marcu and Cristina Bălteanu
EVIDENCE OF ACCRUALS ANOMALY AROUND THE GLOBE pp. 15 Downloads
Diana MureÅŸan
THE SYSTEM OF GREEN CERTIFICATES - PROMOTER OF ENERGY FROM RENEWABLE RESOURCES pp. 16 Downloads
Leontina Păvăloaia and Iuliana Georgescu
ENTREPRENEURIAL MINDSETS IN ROMANIA AND BULGARIA pp. 17 Downloads
Nelu Eugen Popescu
DYNAMICS OF CERTIFIED ENVIRONMENTAL MANAGEMENT SYSTEMS: ISO 14001 AND EMAS IN ROMANIA pp. 18 Downloads
Patricia Raţiu and Maria Mortan
FROM LITERACY TO FINANCIAL EDUCATION: A SURVEY OF METHODS TO MEASURE PHENOMENA. THE PARTICULAR SITUATION OF ROMANIA pp. 19 Downloads
Adela Socol
RESEARCH ON THE FINANCIAL TRANSPARENCY INTO THE HEALTH PUBLIC SYSTEM IN ROMANIA. CASE OF HOSPITALS SUBORDINATED TO THE HEALTH MINISTRY pp. 20 Downloads
Aurelia Ştefănescu and Eugeniu Ţurlea
USER SATISFACTION OF MEDICAL EDUCATIONAL SERVICES pp. 21 Downloads
Ivona Stoica, Olguţa Anca Orzan, Andra Dobrescu and Daniela Constantin
MODELING USER SATISFACTION OF MEDICAL EDUCATIONAL SERVICES pp. 22 Downloads
Ivona Stoica, Anamaria-Cătălina Radu, Andra Dobrescu and Olguţa Anca Orzan
STUDY REGARDING THE CORRELATION BETWEEN THE ACADEMIC AND PROFESSIONAL ENVIRONMENT FROM THE PERSPECTIVE OF FUTURE GRADUATES. MANAGERIAL ACCOUNTING CASE pp. 23 Downloads
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 Downloads
Nicolae Todea, Ana Maria Udrea and Ionela Cornelia Cioca
THE LINKAGE BETWEEN INTANGIBLES AND PROFITABILITY pp. 25 Downloads
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 Downloads
Laura Elena Tudoran and Bogdan Åžtefan Ionescu

Volume 1, issue 15, 2013

BPMN PATTERNS USED IN MANAGEMENT INFORMATION SYSTEMS pp. 1 Downloads
Gabriel Cozgarea and Adrian Cozgarea
INTERNATIONAL INTEGRATED REPORTING FRAMEWORK: A CASE STUDY IN THE SOFTWARE INDUSTRY pp. 2 Downloads
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 Downloads
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 Downloads
Ibrahim Mert
AN INQUIRY INTO THE EFFECTS OF MULTIPLE GRADED FACTORS ON STUDENT PERFORMANCE IN MANAGERIAL ACCOUNTING pp. 5 Downloads
Alexandra Ileana Mutiu
THE USE OF STATISTICAL INFORMATION FOR FINANCIAL REPORTING PURPOSES - THE CASE OF FADN pp. 6 Downloads
Ileana Cosmina Pitulice and Cătălina Gorgan
RELATIONSHIP BETWEEN ACCOUNTING AND TAXATION IN ROMANIA: A BEHAVIORAL ANALYSIS pp. 7 Downloads
Ioan Pop, Szilveszter Fekete and Dan Dacian Cuzdriorean
DYNAMIC AND PRESENT IN THE ACCOUNTING TREATMENT APPLIED TO GREEN CERTIFICATES pp. 8 Downloads
Sorin-Ciprian TeiuÅŸan and Ionela Cornelia Cioca
CREATIVE ACCOUNTING, MEASUREMENT AND BEHAVIOR pp. 9 Downloads
Alina Beattrice Vladu, Barcelona Spain and Dan Dacian Cuzdriorean
THE QUALITY CONTROL SYSTEM FOR THE FINANCIAL AUDIT IN ROMANIA AND SPAIN pp. 10 Downloads
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 Downloads
Aurelia Ştefănescu and Eugeniu Ţurlea
THE CENSORIAL CONTROL - SUFFICIENT FOR A NON-PROFIT ORGANISATION pp. 12 Downloads
Nicolae Todea and Delia Corina Mihălţan
PLANNING IN CONDITIONS OF SLOVAK REPUBLIC COMPANIES pp. 13 Downloads
Katarína Čulková, Adriana Csikósová and Jaroslav Janek
CORPORATE GOVERNANCE AND FINANCIAL STRUCTURES OF COMPANIES IN DEVELOPING COUNTRIES pp. 14 Downloads
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 Downloads
Corina Ene, Carmen Uzlau and Iulian Panait
ANALYSIS OF THE BANKING SYSTEM'S CONCENTRATION DEGREE IN EU COUNTRIES pp. 16 Downloads
Iulia Iuga
ASYMMETRIC INFORMATION IN INSURANCE FIELD: SOME GENERAL CONSIDERATIONS pp. 17 Downloads
Ciprian MatiÅŸ and Eugenia MatiÅŸ
A MONETARY CONDITIONS INDEX FOR ALBANIA pp. 18 Downloads
Arjeta Vokshi (Abazi)
RESPONSIBLE DIVERSIFICATION: KNOWING ENOUGH ABOUT DIVERSIFICATION TO DO IT RESPONSIBLY: MOTIVES, MEASURES AND CONSEQUENCES pp. 19 Downloads
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 Downloads
Attila Szora Tamaş and Ionela Gavrilă-Paven
REGIONAL POLICY AND REGIONAL DEVELOPMENT: A CASE STUDY OF CHINA'S WESTERN DEVELOPMENT STRATEGY pp. 21 Downloads
Zheng Lu and Xiang Deng
ENTREPRENEURSHIP AND STRATEGIC MANAGEMENT IN EMERGING ECONOMIES: KOSOVO'S PERSPECTIVE pp. 22 Downloads
Enver Krasniqi and Anisa Kume
THE WORKING CONDITIONS OF HIGHLY QUALIFIED EMPLOYEES IN MARKETING-ADVERTISING AND IT&C SECTORS, IN ROMANIA pp. 23 Downloads
Cristina Leovaridis
HOW THE ALBANIAN EXTERNAL ENVIRONMENT AFFECT THE CONSTRUCTION INDUSTRY pp. 24 Downloads
Enida Pulaj and Vasilika Kume
GETTING PERFORMANCE THROUGH SUSTAINABLE THINKING AND ACTION pp. 25 Downloads
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 Downloads
Lucian Sîrb
HOW TO DEAL WITH CORPORATE SOCIAL RESPONSIBILITY IN FINANCIAL CRISIS pp. 27 Downloads
Ciprian-Dumitru Stoian

Volume 1, issue 14, 2012

COORDINATES OF SHORT-TERM BENEFITS GRANTED TO ACADEMICS pp. 1 Downloads
Iuliana Cenar
THE RELATIONSHIP BETWEEN ACCOUNTING AND TAXATION INSIGHT THE EUROPEAN UNION: THE INFLUENCE OF THE INTERNATIONAL ACCOUNTING REGULATION pp. 2 Downloads
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 Downloads
Sorin-Constantin Deaconu
THE RELATIONSHIP BETWEEN THE DEVELOPMENT OF THE HIGHER EDUCATION IN ROMANIA AND THE ACCOUNTING PROFESSION pp. 4 Downloads
Teodora Viorica Fărcaş and Adriana Tiron Tudor
CREATIVE ACCOUNTING, AN EXPRESSION OF THE DISCONNECTION BETWEEN ACCOUNTING AND TAXATION pp. 5 Downloads
Adrian Groşanu, Paula Ramona Răchişan and Sorin Romulus Berinde
CREATIVE DISCLOSURE - FEATURE OF CREATIVE ACCOUNTING pp. 6 Downloads
Dumitru MatiÅŸ, Alina Beattrice Vladu and Dan Dacian Cuzdriorean
COGNITIVE MEANINGS OF MANAGEMENT CONTROL IN ESTIMATING THE DEGREE FOR ACHIEVING THE STRATEGY pp. 7 Downloads
Alina Puţan, Dan Ioan Topor and Maria Gheorghian
THE VALUE RELEVANCE OF EARNINGS IN A TRANSITION ECONOMY: EVIDENCE FROM ROMANIAN STOCK MARKET pp. 8 Downloads
Lavinia Minodora Takacs
TRUE AND FAIR VIEW AND CREATIVE ACCOUNTING CONCEPTUAL DELIMITATIONS BASED ON PAPINEAU`S TREE METHODOLOGY pp. 9 Downloads
Alina Beattrice Vladu, Dumitru MatiÅŸ and Oriol Amat Salas
AUDIT INFORMATION CONTENT pp. 10 Downloads
Ioan Rus
AUDITORS' PERCEPTION OF FRAUD PREVENTION MEASURES: EVIDENCE FROM TURKEY pp. 11 Downloads
Evren Dilek Sengur
INTERNAL AUDIT AND ITS ROLE IN IMPROVING CORPORATE GOVERNANCE SYSTEMS pp. 12 Downloads
Neculai Tabără and Mihaela Ungureanu
RELATION BETWEEN EXPECTED RETURN AND VOLATILITY AT BUCHAREST STOCK EXCHANGE, ON BUSINESS CYCLE STAGES pp. 13 Downloads
Viorica Chirilă and Ciprian Chirilă
FINANCIAL RISKS ANALYSIS FOR A COMMERCIAL BANK IN THE ROMANIAN BANKING SYSTEM pp. 14 Downloads
Imola Drigă
BANK LOANS AND SMALL FIRM FINANCING IN ROMANIA pp. 15 Downloads
Daniela Rodica Silivestru(Popescu)
EVOLUTIONS OF UNEMPLOYMENT AMONG THE YOUNG OVER THE ECONOMIC AND FINANCIAL DOWNTURN pp. 16 Downloads
Mariana Bălan, Carmen-Marilena Uzlău and Corina Ene
FOREIGN INVESTMENT INFLOWS AND INDUSTRIAL SECTOR GROWTH IN INDIA- AN EMPIRICAL STUDY pp. 17 Downloads
Mousumi Bhattacharya
DETERMINANTS OF THE AGRICULTURAL PRODUCTIVITY GROWTH AMONG ROMANIAN REGIONS pp. 18 Downloads
Camelia Burja
ENVIRONMENTAL MANAGEMENT SYSTEMS AND COMPANIES' SUSTAINABLE PERFORMANCE IN ROMANIA pp. 19 Downloads
Vasile Burja
FOREIGN DIRECT INVESTMENT IN EMERGING AND DEVELOPED ECONOMIES pp. 20 Downloads
Tatiana Dănescu and Paula Nistor
ICT, INFORMATIONAL INNOVATION AND KNOWLEDGE-BASED ECONOMY pp. 21 Downloads
Mohamed Neffati
THE EVALUATION OF INTELLECTUAL PROPERTY USING QUANTITATIVE METHODS pp. 22 Downloads
Valentin Ionuţ Niţu
THE CORRELATION ACCREDITATION - BOLOGNA PROCESS - CONTINUOUS QUALITY IMPROVEMENT BASED IN PROFESSORS' PERCEPTIONS IN ALBANIAN PUBLIC UNIVERSITIES pp. 23 Downloads
Arjan Qefalia and Arbina Totoni
QUALITATIVE MARKETING RESEARCH REGARDING THE IMPACT OF THE ROMANIAN LEGAL FRAMEWORK ON THE ACTIVITY OF LEASING COMPANIES pp. 24 Downloads
Oana Bărbulescu (Şeitan) and Cristina Bălteanu
CUSTOMER LOYALTY - SPECIFIC FEATURES OF RETAIL ACTIVITY IN BUCHAREST pp. 25 Downloads
Iacob Cătoiu, Daniel Adrian Gârdan and Iuliana Petronela Geangu
PURCHASING MANAGEMENT OF BUSINESS SERVICES IN THE CONTEMPORARY KNOWLEDGE BASED ECONOMY pp. 26 Downloads
Corina Pop Sitar

Volume 1, issue 13, 2011

PATRIMONIAL RESOURCES MANAGEMENT AND THE ECONOMIC PERFORMANCE OF COMPANIES pp. 1 Downloads
Camelia Burja
FINANCIAL REPORTING IN EDUCATION INSTITUTIONS THE IMPLICATIONS OF THE TRANSITION TO ACCRUAL ACCOUNTING pp. 2 Downloads
Iuliana Cenar
FROM CREATIVE ACCOUNTING PRACTICES AND ENRON PHENOMENON TO THE CURRENT FINANCIAL CRISIS pp. 3 Downloads
Dana Simona Gherai and Diana MATICA (Balaciu)
ECONOMIC INFORMATION SYSTEMS INTEROPERABILITY pp. 4 Downloads
Vasile Irimia
CHANGING LEARNING ENVIRONMENT THROUGH TECHNOLOGY pp. 5 Downloads
Mihai Florin, Stanciu Andrei and Aleca Ofelia
CHANGES IN FINANCIAL AND ACCOUNTING ENVIRONMENT IN ALBANIA AND THE IMPACT ON PRACTITIONERS pp. 6 Downloads
Rezarta Shkurti (Perri), Brikena Leka (Gjoni), Rovena Bahiti and Elfrida Manoku (Gishto)
ENVIRONMENTAL AUDIT, A POSSIBLE SOURCE OF INFORMATION FOR FINANCIAL AUDITORS pp. 7 Downloads
Nicolae Todea, Ionela Cornelia Stanciu and Ana Maria JoldoÅŸ (Udrea)
SIZE AND IMPLICATION OF UNDERGROUND ECONOMY IN ROMANIA - A MIMIC APPROACH pp. 8 Downloads
Corina Ene and Andrei Ştefănescu
ROMANIAN COMPULSORY MOTOR THIRD PARTY LIABILITY INSURANCE IN 2010 AND THE PREDICTABLE FUTURE pp. 9 Downloads
Marius Dan Gavriletea and Aura Carmen Moga
TAXES AND ECONOMIC GROWTH IN ROMANIA. A VAR APPROACH pp. 10 Downloads
Mihai Ioan Mutaşcu and Dan Constantin Dănuleţiu
LOAN LOSSES PROVISIONING PROCESSES IN ROMANIAN BANKS DURING JANUARY 2007 - FEBRUARY 2011 pp. 11 Downloads
Adela Socol
REGIONAL DISPARITIES OF AGRICULTURAL PERFORMANCE IN ROMANIA pp. 12 Downloads
Vasile Burja
THE SOCIAL COMPONENT OF THE COMMUNITY JUSTICE REFORM pp. 13 Downloads
Emilian Dobrescu and Tiberiu-Viorel Popescu
DEVELOPMENT AND DIVERSIFICATION OF SERVICES - AN APPROACH AT TOURISM SERVICES LEVEL IN ROMANIA pp. 14 Downloads
Andreea Daniela Moraru
BARRIERS IN THE MATHEMATICAL MODELLING OF DECISION-MAKING pp. 15 Downloads
Popescu Oana
TOURISM AND ITS INFLUENCE UPON MACRO-ENVIRONMENT IN ROMANIA pp. 16 Downloads
Scorţe Carmen
NATIONAL PUBLICATIONS FOR THE YOUNG ECONOMISTS pp. 17 Downloads
Sorin-Ciprian Teiuşan and Ioana Călean
CHALLENGES AND STAKES OF THE POST-ACQUISITION INTEGRATION PROCESS pp. 18 Downloads
Mariana Vancea

Volume 1, issue 12, 2010

INDICATORS OF THE GLOBAL REPORTING INITIATIVE REGARDING SUSTAINABLE DEVELOPMENT pp. 1 Downloads
Leontina Beţianu
EFFECTIVE COST ANALYSIS TOOLS OF THE ACTIVITY-BASED COSTING (ABC) METHOD pp. 2 Downloads
Sorin Briciu and Sorinel Căpuşneanu
PARTICIPATION AS A FORM OF ECONOMIC ACTIVITY pp. 3 Downloads
Sorin Briciu, Iustin Atanasiu Pop and Oana Raluca Ivan
THE GLOBAL FINANCIAL CRISIS AS INCENTIVE FOR ENHANCING ASSURANCE FOR FINANCIAL REPORTING pp. 4 Downloads
Monica Buga (Stancu), Oana Gherghinescu and Sorin Vânătoru
FINANCIAL ANALYSIS OF THE AGRICULTURAL HOLDINGS VIABILITY IN ROMANIA IN THE EUROPEAN CONTEXT pp. 5 Downloads
Camelia Burja and Vasile Burja
E-LEARNING MANAGER pp. 6 Downloads
Vasile-Daniel Cardoş, Adriana Tiron-Tudor and Ildikó Réka Cardoş
CASH ACCOUNTING STANDARDIZATION IN THE PUBLIC SECTOR pp. 7 Downloads
Cenar Iuliana
CONTROVERSIES ON INTEGRATED ACCOUNTING SYSTEM pp. 8 Downloads
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 Downloads
Dan Dacian Cuzdriorean, Szilveszter Fekete and Lucia Sucală
SOME ISSUES CONCERNING THE ELEMENTS OF CONTROL FUNCTION OF MANAGEMENT pp. 10 Downloads
Sorin DomniÅŸoru, Oana Gherghinescu and Radu Ogarca
BALANCE CASH-FLOW MODELS FOR PUBLIC INSTITUTIONS - CLIENTS AND SUPPLIERS pp. 11 Downloads
Gabi Georgiana Dragu, Alina Puţan and Aitai Marian
ROMANIAN PRACTITIONNERS AND THE USE OF ESTIMATES IN ROMANIAN BUSINESS ENVIRONMENT pp. 12 Downloads
Nicoleta Farcane, Elena Iordache and Victoria Bogdan
THE PROFIT AND LOSS ACCOUNT IN DIFFERENT APPROACHES. ADVANTAGES AND DISADVANTAGES pp. 13 Downloads
Man Mariana and Gădău Liana
STRATEGIES IN OPTIMIZING THE OUTPUT OF FINANCIAL REPORTING: PROJECT FOR A NATIONAL PERSPECTIVE pp. 14 Downloads
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 Downloads
László Papp and Andor Pajrok Eötvös József College Baja
MEASURING THE PERFORMANCE OF EDUCATIONAL ENTITIES WITH A DATA WAREHOUSE pp. 16 Downloads
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 Downloads
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 Downloads
Adriana Tiron Tudor and Ioana-Maria Dragu
ENVIRONMENTAL ACCOUNTING - A TOOL USED BY THE ENTITY FOR DETERMINING ENVIRONMENTAL COSTS pp. 19 Downloads
Nicolae Todea, Ionela Cornelia Stanciu and Ana Maria JoldoÅŸ (Udrea)
TAX EVASION - THE CRIME OF THE „WHITE COLLAR†pp. 20 Downloads
Ana Maria CordoÅŸ
ASSESSING GOING CONCERN ASSUMPTION BY USING RATING VALUATION MODELS BASED UPON ANALYTICAL PROCEDURES IN CASE OF FINANCIAL INVESTMENT COMPANIES pp. 21 Downloads
Tatiana Dănescu, Ovidiu Spătăcean, Paula Nistor and Andrea Cristina Dănescu
RISK BASED INTERNAL AUDIT: PERSEPCTIVES OFFERED TO CORPORATIONS AND BANKS pp. 22 Downloads
Tatiana Danescu, Anca Oltean (Muntean) and Raluca Sandru
DIMENSIONS AND CHALLENGES OF SOCIAL RESPONSIBILITY pp. 23 Downloads
Nicolae Cornel Jucan and Sabina Mihaela Jucan
THE IMPACT OF THE ELECTRONIC CULTURE ON ETHICS AND MANAGERIAL CULTURE pp. 24 Downloads
Nicolae Cornel Jucan and Mihaela Sabina Jucan
JONES, DECHOW AND KASZNIK MODELS SIGNIFICANCE IN THE ROMANIAN ECONOMIC ENVIRONMENT pp. 25 Downloads
Dumitru MatiÅŸ, Alina Beattrice Vladu, Laura Negrea and Lucia Sucala
INTERNAL AUDIT REGULATIONS IN ROMANIA AND THEIR CONVERGENCE TO EUROPEAN EXIGENCIES pp. 26 Downloads
Victor Munteanu, Marilena Zuca and Alice Ţînţă
QUALITATIVE FACTORS OF MATERIALITY - A REVIEW OF EMPIRICAL RESEARCH pp. 27 Downloads
Emil Irimie Popa, Ancuţa Georgeta Şpan and Timea Melinda Fulop
CORPORATE SOCIAL RESPONSIBILITY IN THE TIME OF FINANCIAL CRISIS: EVIDENCE FROM TURKEY pp. 28 Downloads
Yakup Selvi, Eva Wagner and Ahmet Türel
SIGNIFICANT DOUBT ABOUT THE GOING CONCERN ASSUMPTION IN AUDIT pp. 29 Downloads
Adela Socol
ANALYSIS OF AUDIT MARKET AND AUDIT FIRMS ACTIVITY IN LITHUANIA pp. 30 Downloads
Jurate Steponaviciute, Algis Zvirblis and Liudmila Zumeriene
CONSIDERATIONS ON AUDIT OF GROUP FINANCIAL STATEMENTS pp. 31 Downloads
Attila Tamas and Iulian Dobra
FINANCIAL AUDIT IN AN ARENA CONTEXT. AN ANALYSIS AT THE MESO-LEVEL pp. 32 Downloads
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 Downloads
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 Downloads
Zapodeanu Daniela, Kolozsi Lucia and Durgheu Liliana
CONTROLLING AND THE CLUSTERIZATION OF THE COMPETITIVE GENERATING ACTIVITY pp. 35 Downloads
Emil Chirilă
WORKING CAPITAL MANAGEMENT AND PROFITABILITY: A CASE OF ALBA COUNTY COMPANIES pp. 36 Downloads
Adina Elena Dănuleţiu
THE INVOLVEMENT OF THE BANKING SECTOR IN CO-FINANCING EUROPEAN FUNDED PROJECTS PROPOSED BY ROMANIAN PRIVATE COMPANIES pp. 37 Downloads
Laurenţiu Droj
DECISIONS REGARDING INVESTMENTS IN RENEWABLE ENERGY pp. 38 Downloads
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 Downloads
Iulia Iuga
CRISIS REGULATION DEMAND pp. 40 Downloads
Mohammad Jaradat and Marius M. Motocu
ANALYSING THE HOUSING MARKET STRUCTURE IN ROMANIA AND TURKEY UNDER THE GLOBAL FINANCIAL CRISIS EFFECT pp. 41 Downloads
Murat Kıyılar and Ali Hepşen
CONSIDERATIONS ON FISCAL HARMONIZATION IN THE EU IN THE FIELD OF VALUE ADDED TAX pp. 42 Downloads
Ioan Lazăr and Laura Lazăr
THE MEANS OF ANALYSIS AND EVALUATION FOR CORPORATE PERFORMANCES pp. 43 Downloads
Tewolde Melles Hagos and Gubán Pal
CORRUPTION AND SOCIAL WELFARE IN THE EU27 COUNTRIES pp. 44 Downloads
Mihai Mutaşcu and Dan Constantin Dănuleţiu
ECONOMETRIC MODELING OF ROMANIA'S PUBLIC HEALTHCARE EXPENSES - COUNTY PANEL STUDY pp. 45 Downloads
Ioan Alin Néstor and Viorela Ligia Văidean
THE INTERRELATIONS BETWEEN THE CENTRAL AND LOCAL BUDGETS IN ROMANIA - PROBLEMS AND POSSIBLE SOLUTIONS pp. 46 Downloads
Florin Oprea
DETERMINANT FACTORS OF THE INVESTMENT PERFORMANCE OF VOLUNTARY PENSION FUNDS IN ROMANIA pp. 47 Downloads
Victoria Åžeulean and Luiza MoÅŸ
SEARCHING FOR HUMAN CAPITAL DETERMINANTS OF FOREIGN DIRECT INVESTMENT INFLOWS IN THE EU NEW MEMBER STATES pp. 48 Downloads
Ioan Talpos and Cosmin Enache
ROMANIAN PRE-UNIVERSITY EDUCATION FINANCING. IDEAL VS. REALITY pp. 49 Downloads
Dan Ţogoe
LINKING MONEY SUPPLY WITH THE GROSS DOMESTIC PRODUCT IN ROMANIA pp. 50 Downloads
Daniela Zapodeanu and Mihail Ioan Cociuba

Volume 1, issue 11, 2009

ERP PACKAGE EVALUATION, THE CASE OF SMEs KAVALA's REGION pp. 1 Downloads
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 Downloads
Tatiana Dănescu and Ovidiu Spătăcean
ACTUAL ASPECTS REGARDIND THE IFRS FOR SME - OPINIONS, DEBATES AND FUTURE DEVELOPMENTS pp. 3 Downloads
Ramona Neag, Ema Maşca and Irina Păşcan
COURNOT EQUILIBRIUM IN A MODEL OF HARDWARE AND SOFTWARE MANUFACTURERS' INTERACTION pp. 4 Downloads
Vladimir Soloviev, Natalia A. Iliina and Marina V. Samoyavcheva
FRAUD AND ERROR. AUDITORS' RESPONSIBILITY LEVELS pp. 5 Downloads
Dan Åžtirbu, Maria Moraru, Nicoleta Farcane, Rodica Blidisel and Adina Popa
COST MANAGEMENT AND COST CONTROL IN DECISIONAL PROCESS OF ORGANIZATIONS pp. 6 Downloads
Stefania - Eliza Bana (Panciu) and Florin Sgârdea
MEASURING WEB 2.0 EFFICIENCY pp. 7 Downloads
DragoÅŸ Marian Mangiuc
SOFTWARE: FROM PRODUCT TO SERVICE THE EVOLUTION OF A MODEL pp. 8 Downloads
DragoÅŸ Marian Mangiuc
THE RISK ANALYSIS FOR INVESTMENTS PROJECTS DECISION pp. 9 Downloads
Camelia Burja and Vasile Burja
SUSTAINABILITY IN ACCOUNTING - BASIS: A CONCEPTUAL FRAMEWORK pp. 10 Downloads
Oana Raluca Ivan
DETECTING AND REPORTING THE FRAUDS AND ERRORS BY THE AUDITOR pp. 11 Downloads
Ovidiu Constantin Bunget and Alin Constantin Dumitrescu
THE OPTIMIZATION OF THE INTERNAL AND EXTERNAL REPORTING IN FINANCIAL ACCOUNTING: ADOPTING XBRL INTERNATIONAL STANDARD pp. 12 Downloads
Vasile Florescu and Cătălin Georgel Tudor
CASH-FLOW REPORTING BETWEEN POTENTIAL CREATIVE ACCOUNTING TECHNIQUES AND HEDGING OPPORTUNITIES CASE STUDY ROMANIA pp. 13 Downloads
Dumitru Matis, Alina Beattrice Vladu and Laura Negrea
THE ISSUE OF SEMANTIC MODELING OF THE LEARNING ORGANIZATIONAL MEMORY FOR E-LEARNING pp. 14 Downloads
Vasile Florescu and Ofelia Ema Aleca
THE ROLE AND IMPORTANCE OF ECONOMIC AND FINANCIAL INFORMATION IN CORPORATE GOVERNANCE pp. 15 Downloads
Ionel Bostan, Veronica Grosu and Eugenia Iancu
A BRIEF REVIEW OF CREATIVE ACCOUNTING LITERATURE AND ITS CONSEQUENCES IN PRACTICE pp. 16 Downloads
Diana MATICA (Balaciu), Victoria Bogdan and Alina Beattrice Vladu
STUDY REGARDING THE ACCOUNTING ACTIVITY MATTER TACKLED FROM THE EFFICIENCY REQUIREMENTS pp. 17 Downloads
Alina Ciuhureanu and Nicolae BalteÅŸ
THE IMPORTANCE OF ACCOUNTING INFORMATION IN CRISIS TIMES pp. 18 Downloads
Carmen Mihaela Scorte, Adina Cozma and Luminiţa Rus
THE FUTURE PERSPECTIVES OF THE INTERNAL AUDIT FUNCTION pp. 19 Downloads
Cristina Boţa-Avram, Atanasiu Pop and Florin Boţa-Avram
INTERNAL AUDIT AND RISK MANAGEMENT IN PUBLIC SECTOR ENTITIES, BETWEEN TRADITION AND ACTUALITY pp. 20 Downloads
Eugeniu Ţurlea and Aurelia Ştefănescu
AUDITOR LIABILITY IN PERIOD OF FINANCIAL CRISIS pp. 21 Downloads
Nicolae Todea and Ionela Cornelia Stanciu
TRANSPORT CHARACTERISTICS IN AUTOMATED PRODUCTION pp. 22 Downloads
Elisabeta Mihaela Ciortea
THE FINANCIAL PERFORMANCE IN HIGHER EDUCATION INSTITUTIONS. INFORMATIONAL SUPPORTS pp. 23 Downloads
Iuliana Cenar
ACCOUNTING FACTS IN THE FIELD OF ROMANIAN FORESTRY pp. 24 Downloads
Sorin-Constantin Deaconu, Nicolae Todea and Liliana Marcela Cioara (Durgheu)
WAYS OF STRENGHTENING THE STATUTORY AUDIT EFFICIENCY pp. 25 Downloads
Ioan Oprean and Georgeta Ancuţa Şpan
ROLE OF ACCOUNTING AND CONTROL PROCEDURES IN PROVIDING A SUCCESSFUL MANAGEMENT OF THE ACCOUNTS CONSOLIDATION PROCESS pp. 26 Downloads
Sorin Domnişoru, Daniel Goagără and Sorin-Sandu Vînătoru
THE CRISIS AND THE COST MANAGEMENT pp. 27 Downloads
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 Downloads
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 Downloads
Ana Morariu, Neluta Mitea, Flavia Stoian and Cornel Crecană
PASSING FROM ACCOUNTING TO FISCAL DEPRECIATION pp. 30 Downloads
Marilena Zuca, Alice Ţânţă and Smaranda Andreea Trică
OBJECTIVES AND PARTICULARITIES OF DECISIONS IN THE CONTEXT OF CORPORATE GOVERNANCE pp. 31 Downloads
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 Downloads
Sorin Briciu, Constantin Groza and Ioan Gânfălean
STRATEGIC OUTLINES: BETWEEN VALUE AND DIGITAL ASSETS MANAGEMENT pp. 33 Downloads
Delia Băbeanu, Alexandru Adrian Gavrilă and Valerica Mareş
FINANCIAL AND ACCOUNTING INFORMATION SYSTEMS INTEROPERABILITY pp. 35 Downloads
Iuliana Ionescu, Bogdan Ionescu, Florin Mihai and Silviu Cojocaru
FINANCIAL STATEMENTS UNDERSTANDABILITY BASED AN EXPLANATORY NOTES pp. 36 Downloads
Flavia Stoian, Ana Morariu, Neluta Mitea and Cornel Crecană
MANAGING TRANSACTION EXPOSURE pp. 37 Downloads
Dalina Dumitrescu
UNDERLYING FACTORS OF PERSISTENT INFLATION IN ROMANIA pp. 38 Downloads
Vasile Dedu and Bogdan Dumitrescu
EMPIRICAL EVIDENCE ON THE INFLUENCE OF STAKEHOLDER THEORY UPON THE CAPITAL STRUCTURE OF ROMANIAN COMPANIES pp. 39 Downloads
Carmen Corduneanu and Laura Raisa MiloÅŸ
THE CAPITAL REQUIREMENTS FOR FINANCIAL INSTITUTIONS IN THE CONTEXT OF BASEL II pp. 40 Downloads
Gabriela Victoria Anghelache, Ana Cornelia Olteanu and Alina Nicoleta Radu
TESTING THE EFFICIENCY MARKET HYPOTHESIS FOR THE ROMANIAN STOCK MARKET pp. 41 Downloads
Bogdan Dima and Laura Raisa MiloÅŸ
THE FISCAL REVENUES AND PUBLIC EXPENDITURES: IS THEIR EVOLUTION SUSTENABLE? THE ROMANIAN CASE pp. 42 Downloads
Bogdan Dima, Oana Lobonţ and Cristina Nicolescu
TESTING CAPITAL ASSET PRICING MODEL FOR ROMANIAN CAPITAL MARKET pp. 43 Downloads
Alina Lucia Trifan
CONSIDERATIONS REGARDING THE INFLUENCE OF THE BASE LEADING RATE OVER INVESTMENT PROJECTS FINANCED BY EU FUNDS pp. 44 Downloads
Attila TamaÅŸ Szora and Iulian Dobra
OPTIMAL SIZE OF GOVERNMENT SPENDING. THE CASE OF EUROPEAN UNION MEMBER STATES pp. 45 Downloads
Mihai MutaÅŸcu and Marius MiloÅŸ
BEHAVIOURAL FINANCE AND THE STUDY OF THE IRRATIONAL FINANCIAL CHOICES OF CREDIT CARD USERS pp. 46 Downloads
Murat Kıyılar and Okan Acar
THE ISSUE OF MUNICIPAL BONDS, A CHALLENGE FOR THE ROMANIAN LOCAL PUBLIC ADMINISTRATIONS pp. 47 Downloads
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 Downloads
Adela Socol, Adina Dănuleţiu and Mihaela Aldea
THE ASSESSMENT PROCEDURE OF THE OPERATIONAL RISK EVENTS pp. 49 Downloads
Iulia Iuga
FISCAL POLICY AND ECONOMIC GROWTH IN ROMANIA pp. 50 Downloads
Cosmin Enache
CORPORATE INCOME TAXATION EFFECTS ON INVESTMENT DECISIONS IN THE EUROPEAN UNION pp. 51 Downloads
Ioan TalpoÅŸ and Ionel Vancu
STRATEGIES FOR THE MANAGEMENT OF THE BANK'S ASSETS AND LIABILITIES pp. 52 Downloads
Cornel Nicolae Jucan
EUROPEAN UNION'S FINANCIAL INSTRUMENTS FOR ECONOMIC RECOVERY OF THE MEMBER STATES pp. 53 Downloads
Ioan Lazăr
THE PUBLIC INTERNAL AUDIT COMMITTEE IN THE SOCIAL HEALTH INSURANCE SECTOR- A NECESSITY IN ROMANIA pp. 54 Downloads
Iulian Dobra and Attila Tamas
BASICS FOR A GRAPHICAL MODEL OF RISK - PERFORMANCES CORRELATION pp. 55 Downloads
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 Downloads
Stela Aurelia Toader, Mihai Aristotel Ungureanu, Iuliana Predescu and Antoniu Predescu
FINANCIAL CONTAGION AND INVESTORS BEHAVIOR pp. 57 Downloads
George Horia Ionescu, DragoÅŸ Mihai Ungureanu, Ruxandra Vilag and Florian Bogdan Stoian
THE CORPORATE GOVERNANCE OF PUBLIC ENTITIES IN ROMANIA pp. 58 Downloads
Daniela Zăpodeanu, Marcel Boloş and Lucia Kolozsi
THE IMPACT OF HOUSEHOLD SECTOR RISKS TO THE SOUNDNESS OF THE ROMANIAN BANKING SYSTEM pp. 59 Downloads
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 Downloads
Anisoara Niculina ApetriÅž, Irina Staefana CibotariuÅž and Camelia Catalina MihalciucÅž
CARD FRAUD EVOLUTION REGULATION AND PREVENTION MEASURES pp. 61 Downloads
Daniela Bojan

Volume 1, issue 10, 2008

COMPREHENSIVE INCOME IN EUROPE: VALUATION, PREDICTION AND CONSERVATIVE ISSUES pp. 1 Downloads
Igor Goncharov and Allan Hodgson
FACTORS INFLUENCING THE EXTENT OF CORPORATE COMPLIANCE WITH IFRS. THE CASE OF HUNGARIAN LISTED COMPANIES pp. 2 Downloads
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 Downloads
Ana Morariu, Flavia Stoian, Ana Maria Marinoiu and Doina Crişan Hăbean
PRO AND CONTRA OPINIONS REGARDING A SME ACCOUNTING STANDARD pp. 4 Downloads
Adriana Tiron Tudor and Alexandra Muţiu
THE CHANGING ROLE OF ACCOUNTANTS IN A TRANSITION ECONOMY - EVIDENCE FROM ROMANIA pp. 5 Downloads
Cătălin Nicolae Albu, Nadia Albu, Robert Faff and Allan Hodgson
THE PARTICULARITIES OF PRODUCT COST CALCULATION AT THE ENTERPRISES WITH SEASONAL ACTIVITY pp. 6 Downloads
Viorel Ţurcanu and Viorica Zaporojan
INTERNAL AUDIT FOR FINANCIAL INVESTMENT COMPANIES - ASSURANCE FOR ADEQUATE SUPERVISING OF CORPORATE GOVERNENCE PRINCIPLES pp. 7 Downloads
Tatiana Dănescu and Ovidiu Spătăcean
APPROACHES OF ENVIRONMENTAL INFORMATION AUDIT IN ANNUAL REPORTS pp. 8 Downloads
Leontina Beţianu and Iuliana Georgescu
ROMANIAN COMPANIES' WEB-BASED DISCLOSURE CHOICES AND CAPITAL MARKETS pp. 9 Downloads
Victoria Bogdan and Cosmina Mădălina Pop
A GENERAL VIEW OVER THE STRUCTURAL FUNDS IN TOURISM - CASE STUDY ROMANIA - pp. 10 Downloads
Lucia Sucală and Cristina Nistor
DRAWING UP THE FINANCIAL BUDGET IN THE CASE OF A PUBLIC TRANSPORTATION COMPANY pp. 11 Downloads
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 Downloads
Gheorghe Lepădatu
FINANCIAL REPORTING IN THE LODGING INDUSTRY FROM THE SEGMENT REPORTING ASPECT pp. 13 Downloads
Andor Pajrok
VARIABLE AND FIXED COSTS IN COMPANY MANAGEMENT pp. 14 Downloads
Sorin Briciu
HARMONIZATION AND STANDARDIZATION OF THE ACCOUNTING AND ITS FUNCTIONS pp. 15 Downloads
Elżbieta Wysłocka
INCOMES AND EXPENSES DEFINE ELEMENTS OF THE BUDGETARY ACCOUNTING OF PUBLIC INSTITUTIONS ACCOUNTING pp. 16 Downloads
Iuliana Cenar
THE ANNUAL REPORTS AND FINANCIAL DECISIONS pp. 17 Downloads
Maria Berheci
THE RELATIONSHIP BETWEEN INTERNAL AND EXTERNAL AUDIT pp. 18 Downloads
Atanasiu Pop, Cristina Boţa-Avram and Florin Boţa-Avram
FINANCIAL COMUNICATION THROUGH THE FINANCIAL STATEMENTS ACORDING TO THE INTERNATIONAL ACCOUNTING SETTLEMENTS pp. 19 Downloads
Elena Hlaciuc, Camelia Mihalciuc and AniÅŸoara Apetri
THE ADAPTATION OF ACCOUNTING DATA WITHIN INTEGRATED INFORMATICS SYSTEMS pp. 20 Downloads
Radu Bălună, Daniela Bălună and Traian Vuia Teacher
THE PRICING OF AUDIT SERVICES: EVIDENCE FROM ROMANIA pp. 21 Downloads
Atanasiu Pop and Oana - Raluca Iosivan
ACCOUNTING ASPECTS OF THE ACQUISITION OF TANGIBLE ASSETS THROUGH LEASING pp. 22 Downloads
Ionela Cornelia Stanciu and Nicolae Todea
FISCAL POLICY SUSTAINABILITY IN ROMANIA pp. 23 Downloads
Ioan TalpoÅŸ and Cosmin Enache
THE REFLECTION OF ENTERPRISE PERFORMANCE THROUGH CASH FLOWS pp. 24 Downloads
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 Downloads
Bogdan Dima, Pirtea Marilen, Aurora Murgea and Mura Petru Ovidiu
SYSTEMIC RISK MANAGEMENT IN THE BANK ACTIVITY: NEW APPROCHES pp. 26 Downloads
Marin Opriţescu and Alina Georgiana Manta
THE LEVEL OF THE EXCHANGE RATE AND THE BALANCE OF PAYMENTS, RELATIONS AND INFLUENCES pp. 27 Downloads
Daniela Zăpodeanu and Mihai Cociuba
CONTROVERCY IN THE EVOLUTION OF THE WORLD AND EUROPEAN FINANCIAL REGULATION pp. 28 Downloads
Alexandru Olteanu and Mădălina Antoaneta Rădoi (Olteanu)
INVESTMENT DECISIONS IN A FIRM AS THE PART OF BUSINESS FINANCIAL DECISION SYSTEM pp. 29 Downloads
Melles Hagos Tewolde
UNCORRELATIONS IN THE VALUE STOCK EXCHANGE IN BUCHAREST pp. 30 Downloads
Teodor Hada
THE EFFECTS OF REEVALUATING THE BALANCE SHEET ON THE FINANCIAL STANDING OF THE COMPANY pp. 31 Downloads
Marian Siminică, Daniel Cîrciumaru and Mirela Ganea
RISK AVERSION BEHAVIOR. RELATIONSHIPS BETWEEN RISK AVERSION, PRUDENCE AND CAUTIOUSNESS pp. 32 Downloads
Pirtea Marilen and Boţoc Claudiu
INFLATION INFLUENCE ABOUT INVESTMENT DECISION pp. 33 Downloads
Dorel Berceanu and Anca Băndoi
THE ECONOMIC EFFICIENCY OF FIELD CROPS CULTIVATION IN SOUTH ROMANIA: TRENDS AND ACTIONS FOR IMPROVEMENT pp. 34 Downloads
Leonardo Badea and Mihai Mieilă
MODELS OF RESOURCES ALLOCATION WITHIN THE SUSTAINABLE AGRICULTURAL HOLDINGS pp. 35 Downloads
Camelia Burja and Todea Nicolae
SHADOW ECONOMY, ECONOMIC GROWTH AND LABOR MARKET. ROMANIAN CASE pp. 36 Downloads
MutaÅŸcu Mihai
THE ESSENCE AND ROLE OF REGULATORY REFORM pp. 37 Downloads
Rodica Tiron
FISCAL POLICY IN ENDOGENOUS ECONOMIC GROWTH MODELS WITH TWO R&D SECTORS pp. 38 Downloads
Cosmin Enache
INVESTMENTS IN IRON AND STELL INDUSTRY SECTION IN POLAND UNDER GLOBALIZATION CONDITIONS pp. 39 Downloads
Beata Åšlusarczyk
THE EFFICIENCY OF RESOURCE USAGE IN THE SOCIAL HEALTH INSURANCE SYSTEM pp. 40 Downloads
Cumpănaşuaterina Ecaterina and Văidean Viorela-Ligia
OVERCONFIDENCE AND TRADING VOLUME: EVIDENCE FROM AN EMERGENT MARKET pp. 41 Downloads
Zaiane Salma and Abaoub Ezzeddine
CAPITAL ADEQUACY IN THE ROMANIAN BANKING SYSTEM pp. 42 Downloads
Socol Adela
ANALYSIS ON THE ROMANIAN BANKING LEGISLATION AND THE BANKS PROBABILITY OF DEFAULT pp. 43 Downloads
Iulia Iuga
THE FINANCIAL EQUILIBRIUM AND COMPETITIVENESS WITHIN AGRICULTURAL HOLDINGS pp. 44 Downloads
Adina-Elena Dănuleţiu and Dan-Constantin Dănuleţiu
EXTERNAL AUDIT IN NHS TRUSTS pp. 45 Downloads
Iulian Dobra
RECENT EVOLUTIONS OF THE ROMANIAN CAPITAL MARKET IN THE CONTEXT OF FINANCIAL CRISIS pp. 46 Downloads
Bogdan Dima, Aurora Murgea and Gabriel Marilen Pirtea

Volume 1, issue 9, 2007

THE MARKET ENVIRONMENT - INVESTMENT CONSTRAINTS pp. 1 Downloads
Ioan E. Nistor and Viorela-Ligia Văidean
CONCEPT OF RESOURCE CAPITAL IN COMPANIES pp. 2 Downloads
Marlena Grabowska
PUBLIC FINANCE AND EXTREME EVENTS pp. 3 Downloads
Ioan TalpoÅŸ and Cosmin Enache
THE TECHNOLOGICAL AND FUNCTIONAL VECTORS OF THE KNOWLEDGE SOCIETY pp. 4 Downloads
Cornel Nicolae Jucan
TAX POLICY AND FISCAL COMPETITION IN THE EUROPEAN UNION pp. 5 Downloads
Marilen Pirtea, Marius MiloÅŸ and Laura Raisa Iovu
THE IMPACT OF NATURAL CATASTROPHES AND CLIMATE CHANGE ON INSURERS pp. 6 Downloads
Flavia Barna
THE IMPACT OF MACROECONOMIC VARIABLES ON THE BUCHAREST STOCK EXCHANGE pp. 7 Downloads
Flavia Barna, Bogdan Dima and Marilen Pirtea
RISK MANAGEMENT - A PART OF BANK MANAGEMENT pp. 8 Downloads
Ioana Murariu
THE MOTIVATIONS OF THE TRANSNATIONAL COMPANIES TO EFFECT FOREIGN CAPITAL INVESTMENTS IN THE EAST-EUROPEAN ECONOMIES pp. 9 Downloads
Sebastian Ene and Georgiana Mîndreci
THE IMPACT OF FINANCIAL STRUCTURE ON CORPORATE GOVERNANCE MECHANISMS pp. 10 Downloads
Andrei Stănculescu
SMALL BUSINESS AND E-BANKING LOGISTIC pp. 11 Downloads
Brînduşa Sterpu
THE EVALUATION OF FINANCIAL INSTRUMENTS pp. 12 Downloads
Marian Florin Aitai
INVESTING IN HEALTH pp. 13 Downloads
Jucan Carmen Ioana
THE TRANSACTIONS BETWEN AFFILIATED COMPANIES AND THE FISCAL CONSEQUENCES WHEN THEY ARE NOT „AT AN ARM'S LENGHT†pp. 14 Downloads
Ioan Dobra and Attila Szora Tamas
BUDGETARY IMPLICATIONS WHEN USING ELECTRONIC TRANSACTIONS IN THE ROMANIAN PUBLIC SECTOR pp. 15 Downloads
Nicolae Carmen
APPLICATION REGARDING THE INDICATORS FOR THE COST-BENEFIT ANALYSES ON INFRASTRUCTURE PROJECTS pp. 16 Downloads
Teodor Hada and Attila Tamas Szora
THE PROFITABILITY ANALYSIS ON BASE THE PROFIT AND LOSSES ACCOUNT WITHIN THE AGRICULTURAL HOLDINGS pp. 17 Downloads
Vasile Burja
PRESENT ELEMENTS AND PROSPECTS FOR DEVELOPMENT THE SUSTAINABLE FARMING IN ROMANIA pp. 18 Downloads
Burja Camelia
THE TIPOLOGY OF INFORMATION NECESSARY FOR THE BANKS AND THE FACTORS THAT INFLUENCE CREDIT RISK pp. 19 Downloads
Iulia Cristina Iuga
QUALITATIVE AND QUANTITATIVE ASPECTS OF OPERATIONAL BANKING RISK IN ROMANIA pp. 20 Downloads
Adela Socol
AN ASSESSMENT OF THE FINANCING SYSTEM OF LOCAL COMMUNITIES IN ROMANIA pp. 21 Downloads
Dănule iu Dan Constantin, Mutaşcu Mihai Ioan and Enache Cosmin
THE ROLE OF THE ROMANIAN ENVIRONMENTAL FUND IN FINANCING ENVIRONMENTAL PROGRAMMES pp. 22 Downloads
Dan Constantin Dănule Iu and Sorin Ciprian Teiuşan
A MODEL FOR ANALISING FINANCIAL EQUILIBRIUM OF FIRM pp. 23 Downloads
Adina Elena
NATURAL CALAMITIES IN AGRICULTURE AND THEIR INSURABILITY IN ROMANIA pp. 24 Downloads
Sorin Ciprian TeiuÅŸan, Adela Socol and Iulia Iuga
RECOGNITION, MEASUREMENT AND DISCLOSURE OF FINANCIAL INSTRUMENTS ACCORDING TO INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) pp. 25 Downloads
Tatiana Danescu and Ovidiu Spatacean
THE INTERNAL AUDIT AS A PART OF THE RISK MANAGEMENT PROCESS IN THE PUBLIC SECTOR ENTITIES pp. 26 Downloads
Eugeniu Turlea and Aurelia Stefanescu
ESTABLISHING THE DIMENSIONS OF THE INTERNAL AUDIT COMPARTMENT AND THE WAY OF ELABORATING THE RISK REGISTER pp. 27 Downloads
Marcel Ghita and Razvan Ghita
THE CONSULTANCY OR COUNSELING ASSURED BY INTERNAL AUDIT pp. 28 Downloads
Marcel Ghita, Sevastian Barbulescu and Razvan Ghita
QUALITY CONTROL AND PERFORMANCE IN ACCOUNTING pp. 29 Downloads
Victor Munteanu
REGARDING THE ACCOUNTING POLICY AND TREATMENT PRESCRIBED BY THE IASB FOR THE EVALUATION AND EXPLORING ACTIVES pp. 30 Downloads
Neamtu Horia and Sorin Teiusan
THE STATEMENT OF CASH FLOWS pp. 31 Downloads
Cernusca Lucian and Mates Dorel
ACCOUNTING POLITICS IN CONTEXT OF ANNUAL ACCOUNTS pp. 32 Downloads
Cernusca Lucian and Mates Dorel
FACTORS DETERMINING THE FIRM'S COST OF CAPITAL pp. 33 Downloads
Marioara Mirea, Nicoleta Asalos and Aivaz Kamer Ainur
RECOGNITION OF CONTRACT REVENUES AND EXPENSES pp. 34 Downloads
Victoria Firescu
UBL - AN UNIVERSAL BUSINESS LANGUAGE FOR XML pp. 35 Downloads
Florin Mihai, Ofelia Aleca and Cristina Tartavulea
A COMPARATIVE APPROACH OF FAIR VALUE CONCEPT pp. 36 Downloads
Nicoleta Asalos and Mariana Mirea
FUNDAMENTALS AND PRACTICES FOR THE INITIAL RECOGNITION OF THE FIXED ASSETS pp. 37 Downloads
Marinela-Daniela Manea and Veronica Stefan
INTERNAL FACTORING REALITIES AND PERSPECTIVES IN ROMANIA pp. 38 Downloads
Daniela-Marinela Manea and Rada Postolache
ACKNOWLEDGING, ASSESSING AND RECORDING GROUPED NON-TANGIBLE ASSETS IN THE BOOKS pp. 39 Downloads
Manea Marinela-Daniela and Gîju George Ciprian
THE SYSTEMIC VISION OF ACCOUNTING pp. 40 Downloads
Gomoi Bogdan Cosmin
THE INFORMATIONAL CONTENT OF THE BALANCE SHEET AND THE ACCOUNTING INTERNATIONAL ARMONIZATION pp. 41 Downloads
Gomoi Bogdan Cosmin
AUDIT RISK, MATERIALITY AND THE PROFESSIONAL JUDGEMENT OF THE AUDITOR pp. 42 Downloads
Horatiu Rotaru
BUSINESS ADMINISTRATION OPINION CONCERNING THE USE OF ACCOUNTING SOFTWARE IN ROMANIA pp. 43 Downloads
Horatiu Rotaru
PARTICULARITIES OF EVIDENCE OF THE GOODS pp. 44 Downloads
Gabi Dragu
POSSIBILITIES FOR THE EFFECTIVE PURSUANCE OF THE COSTS IN THE PORCELAIN INDUSTRY pp. 45 Downloads
Sas Florentina
PUBLIC SERVICES IN THE PUBLIC ADMINISTRATION SYSTEM FROM ROMANIA pp. 46 Downloads
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 Downloads
Vasile Dumitras
IMPLEMENTING THE INTERNAL CONTROL & FINANCIAL MANAGEMENT SYSTEM pp. 48 Downloads
Razvan Ghita
SOCIAL ACCOUNTING TO MAKE THE SOCIAL RESULTS VISIBLE pp. 49 Downloads
Gâju George Ciprian
COMPANY'S FINANCIAL PERFORMANCE - A SATISFACTORY COMPROMISE BETWEEN STABILITY AND PROFITABILITY pp. 50 Downloads
Moiceanu (Marin) Elena Liliana
A CRITICAL ANALYSIS OF TODAY'S ACCOUNTING AND COST CALCULATION SYSTEM IN WOOD INDUSTRY pp. 51 Downloads
Dorin Munteanu
CREATIVE ACCOUNTING - ART? pp. 52 Downloads
Pana Daniela Nicoleta
EVOLUTION AND CONTROVERSIES REGARDING THE STANDARDIZATION, VALUATION AND AMORTIZATION OF THE GOODWILL pp. 53 Downloads
Popescu Aurora
GROUNDING DECISION IN PUBLIC INSTITUTIONS BASING ON INFORMATION PROVIDED BY FINANCIAL ADMINISTRATION BOOK- KEEPING pp. 54 Downloads
Iulian Stefan
THE IMPACT OF THE ACCOUNTING NORMALIZATION AND HARMONIZATION ON THE PRESENTATION OF THE ACCOUNTING- FINANCIAL INFORMATION pp. 55 Downloads
Mioara Turcas
RESPONSIBILITY CENTRES' ROLE IN PRACTICING A PERFORMING MANAGEMENT pp. 56 Downloads
Briciu Sorin
GENERAL AND PARTICULAR IN THE ACCOUNTING CONSTITUTION OF THE SOURCES OF THE NATIONAL FOUND OF SOCIAL HEALTH INSURANCES pp. 57 Downloads
Iuliana Cenar
THE REGISTRATION AND THE DEPRECIATION OF YOUNG TREE PLANTATIONS AND VINEYARDS pp. 58 Downloads
Attila Szora Tamas and Iulian Dobra
THE TRIAD “EVALUATION, RECOGNITION AND PRESENTATION†IN THE CASE OF BIOLOGICAL ASSETS SPECIFIC TO AGRICULTURAL HOLDINGS pp. 59 Downloads
Sorin-Constantin Deaconu

Volume 1, issue 8, 2006

DELIMITATIV-METHODOLOGY ISSUES BETWEEN THE TWO CONCEPTS: COST AND EXPENSE pp. 1 Downloads
Banc Marius Mircea
IDENTIFYING THE COST CAUSES AT S.C. “APULUM†SA ALBA IULIA pp. 2 Downloads
Sorin Briciu and Florentina Sas
THE INFORMATIONAL SYSTEM OF MANAGEMENT ACCOUNTING pp. 3 Downloads
Briciu Sorin and Sorin Teiusan
SOME VIEWPOINTS ON IMPROUVING MANAGERIAL ACCOUNTING pp. 4 Downloads
Oprea Calin and Monica Viorica Nedelcu
APPLYING PERFORMANCE AUDIT IN A PUBLIC ENTITY THAT PROVIDES PUBLIC SERVICES pp. 5 Downloads
Cibu (Jeflea) Dochita
ACCOUNTING IN INSURANCE COMPANY - BETWEEN GENERAL AND CHARACTERISTIC pp. 6 Downloads
Rodica Cistelecan, Anamari Beatrice Stefan and Raluca Meda Sumandea Simionescu
THE SIGNIFICATION LIMIT, DECISIONAL FACTOR IN FINANCIAL ACCOUNTING AUDIT pp. 7 Downloads
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 Downloads
Ion Cucui
DEDUCTIONS REGIME. OBLIGATIONS OF VAT PAYERS pp. 9 Downloads
Fit Tito and Munteanu Dorin
INTERNAL AUDITORS - A NEW PROFESSION pp. 10 Downloads
Marcel Ghita
SYSTEM ATTESTING INTERNAL AUDITORS IN ROMANIA pp. 11 Downloads
Marcel Ghita and Razvan Ghita
FEATURES OF INTERNAL AUDIT pp. 12 Downloads
Razvan Ghita
CHARACTERISTICS OF APPLICATION OF ACCOUNTING PRINCIPLES TO BANKS pp. 13 Downloads
Grigorescu Sorin
COST CALCULATION METHODS IN MINING INDUSTRY pp. 14 Downloads
Ion-Trifoi Gigi
ACCOUNTING POLICIES AND THEIR INFLUENCE ON COMPANY'S PERFORMANCE AND POSITION pp. 15 Downloads
Cristina Lidia Manea
STANDARDIZATION OF CONTEMPORARY ACCOUNTING SYSTEMS IN GLOBALIZATION CONDITIONS pp. 16 Downloads
Dorel Mates, Mihaela Stet and Szabo Ioan
THE ACCOUNTANT ROLE IN ORGANIZING A PERFORMANT AND MODERN ENTREPRISE pp. 17 Downloads
Camelia Mihalciuc
ACCOUNTING INFORMATION - SUPPORT FOR DETERMINATION OF ENTITY'S RENTABILITY pp. 18 Downloads
Camelia Mihalciuc
ACCOUNTING REGULATIONS ACCORDING WITH EU DIRECTIVES REGARDING FINANCIAL STATEMENTS pp. 19 Downloads
Mitac Mirela - Claudia
REGULATION AND NORMALIZATION OF MANAGEMENT ACCOUNTING FOR AN ECONOMIC ENTITY pp. 20 Downloads
Neamtu Ion-Horia and Sorin Teiusan
THE TYPOLOGY OF FINANCIAL AUDIT pp. 21 Downloads
Ioan Oprean and Delia Oprean
CALCULATING INFRASTUCTURE COSTS pp. 22 Downloads
Paunica Mihai
THE PRUDENCE PRINCIPLE - THE BASIS FOR REASONING OF THE PROFESSIONAL ACCOUNTANT pp. 23 Downloads
Gheorghe Popescu
TRUE AND FAIR VIEW VERSUS TAXATION IN 2006 ROMANIAN ACCOUNTING pp. 24 Downloads
Gheorghe Popescu, Veronica Adriana Popescu and Cristina Raluca Popescu
VULNERABILITIES OF FINANCIAL AND ACCOUNTING INFORMATION IN MARKET ECONOMY pp. 25 Downloads
Veronica Adriana Popescu
FEW MUTATIONS INDUCED IN PUBLIC INSTITUTIONS ACCOUNTING IN 2006 pp. 26 Downloads
Cristina Raluca Popescu
APPROACHING ACCOUNTING IN THE CONTEXT OF NEW INFORMATIONAL TECHNOLOGIES pp. 27 Downloads
Florin Radu
GLOBALIZING ACCOUNTING WHEN USING THE INFORMATIONAL TECHNOLOGIES pp. 28 Downloads
Valentin Radu and Mariana Radu
THE OPORTUNITY O INTERIM FINANCIAL REPORTING pp. 29 Downloads
Rapcencu Cristian
ACCOUNTING IN NATIONAL DEFENSE MILITARY UNITS pp. 30 Downloads
Marius Adrian Raducea
FINANCIAL CONTROL AND PUBLIC INTERNAL AUDIT IN NATIONAL DEFENSE MILITARY UNITS pp. 31 Downloads
Larisa Loredana Beian Raducea
DEVELOPMENT OF RELATED PARTY DISCLOSURES pp. 32 Downloads
Raileanu Vasile
FINANCIAL - ACCOUNTING ISSUES REGARDING THE ACCOMMODATION ACTIVITY IN ROMANIAN TOURISM pp. 33 Downloads
Doru-Bogdan Ravas
ACCOUNTING CONVERGENCE VS. ACCOUNTING HARMONIZATION - IMPLICATIONS IN THE INSURANCE SECTOR pp. 34 Downloads
Daniel Stefan, Ovidiu Spatacean, Decebal Manole Bogdan and Mariana Nandrea
EXPENSES AND COSTS OF PRODUCTION - A CONCEPTUAL APROACH pp. 35 Downloads
Nela Steliac
SOCIO-ECONOMIC ENVIRONMENT OF THE COMPANY AND THE NEED FOR COUNTABLE FINANCIAL INFORMATION pp. 36 Downloads
Loredana Tanase
DISCLOSURE OF EXPENSES pp. 37 Downloads
Sorin Teiusan
ASPECTS CONCERNING LEASE BIOLOGICAL ASSETS AND LAND pp. 38 Downloads
Todea Nicolae and Deaconu Sorin-Constantin
DETERMINATION, REGISTRATION, PURSUIT AND REPORT OF THE REVALUATION DEPOSITS pp. 39 Downloads
Todea Nicolae Dan
RESISTANCE TO CHANGE - CAUSES AND EFFECTS AT MILITARY SCHOOL'S SELECTION SYSTEM pp. 40 Downloads
Mircea Adrian Tramontini
ACCOUNTING FOR THE MERCHENDISE IMPORT IN CONSIGMENT pp. 41 Downloads
Mihaela Tulvinschi
METHOD OF LAYING A STANDARD COST FOR CALCULATE M3 OF TIMBER CUT pp. 42 Downloads
Cristina Otilia Tenovici
INVESTMENT DECISION IN CAPITAL MARKET AND THE ROLE OF AUDITING ACCOUNTING-FINANCIAL INFORMATION pp. 43 Downloads
Turlea Eugeniu
PERFORMANCE AUDIT, ESSENTIAL ELEMENT OF IMPROVING THE MANAGEMENT OF PUBLIC SECTOR ORGANIZATIONS pp. 44 Downloads
Eugeniu Turlea
AUDITING THE CREDIT INSTITUTIONS pp. 45 Downloads
Mariana Vlad
QUALITATIVE CONTROL OF AUDITING pp. 46 Downloads
Vuta Mihai and Vuta Mariana
FINANCIAL COMMUNICATIONS BASED ON CASH-FLOWS pp. 47 Downloads
Cristian Zgreaban
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