Annals of Faculty of Economics

2009 - 2024

From University of Oradea, Faculty of Economics
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Volume 3, issue 1, 2009

METHODS OF INCREASING THE ROLE OF THE CORPORATE TAX IN THE ECONOMIC AND SOCIAL DEVELOPMENT pp. 24-29

Abrudan Leonard Calin

CONSIDERATIONS ABOUT THE FORMS OF JUDICIAL RESPONSIBILITY IN THE MATTER OF BUDGETARY EXECUTION pp. 53-56

Ardeleanu-Popa Carmen and Cirmaciu Diana

THE ROOTS OF THE WORLD FINANCIAL CRISIS pp. 57-62

Batrancea Larissa-Margareta, Batrancea Ioan and Moscviciov Andrei

The influence of taxes on financial equilibrium pp. 57-63

Batrâncea Ioan and Csegedi Sandor

CREATING VALUE FOR SHAREHOLDERS BY THE USE OF CASH-FLOWS pp. 63-70

Berceanu Dorel, Marian Siminica and Bandoi Anca

A FEW CONSIDERATIONS REGARDING THE SPHERE OF FINANCIAL RELATIONS pp. 84-89

Bota Anton Florin

NATIONAL AND INTERNATIONAL APPROACH TO FINANCIAL INSTRUMENTS pp. 90-95

Sorin Briciu and Samara Silvia

THE BUDGET OF THE EUROPEAN UNION pp. 105-108

Calciu Diana-Elena and Popescu Maria Loredana

INVESTIGATION OF THE COSTS AND BENEFITS OF ROMANIAN INTEGRATION IN EUROPEAN UNION pp. 115-118

Emilia Campeanu, Tatiana Mosteanu and Bolos Marcel

INCREASE OF PERFORMANCE THROUGH INTEGRATION OF THE CONTROLLING IN THE MANAGEMENT SYSTEM OF THE ENTERPRISE pp. 122-125

Chirila Emil

THE ROMANIAN INSURANCE MARKET AND THE POTENTIAL EFFECTS OF THE CRISIS UPON IT pp. 126-130

Cristina Ciumas, Ioan Nistor, Ecaterina Cumpanasu and Viorela-Ligia Vaidean

METHODS DESIGNED TO DETERMINE THE VALUE OF THE FIRM AND THEIR DEFICIENCES pp. 131-136

Cindea Diana Marieta

CONSIDERATIONS REGARDING THE EFFICIENCY OF PUBLIC EXPENDITURES FOR EDUCATION pp. 142-146

Georgiana Cretan and Mihaela Iacob

CARACTERISTIQUES DES SYSTEMES DE FINANCEMENT DE L’ENSEIGNEMENT SUPERIEUR pp. 147-151

Georgiana Cretan and Lacrois Yvonne Iulia

SIZING VALUE ADDED IN CORRELATION WITH TAXES, EXERCISE TAXES AND ASSIMILATED PAYMENTS pp. 159-164

Sandor Csegedi

AGRICULTURAL INSURANCE IN ROMANIA pp. 169-175

Danuletiu Adina Elena, Dan Dănuleţiu and Flavia Barna

STRATEGIC PLANNING AND PROGRAM BUDGETING IN ROMANIA – RECENT DEVELOPMENTS pp. 176-181

Dan Dănuleţiu

INCREASING THE MANAGEMENT AND PRODUCTIVE CAPACITY OF ROMANIAN SMES AND LARGE ENTERPRISES BY ACCESION OF STRUCTURAL FUNDS a€“ SOP IEC pp. 195-200

Droj Laurentiu

EUROPEAN ECONOMIC INTEGRATION – CHALLENGES AND CONSEQUENCES ON ROMANIAN FINANCIAL SYSTEM SOUNDNESS pp. 201-207

Bogdan Firtescu

An analysis of equity in insurance. The mathematical approach of risk of ruin for insurers pp. 210-214

Iulian Mircea and Paul Tanasescu

THE EFFECTS OF THE ENERGY TO ECOSYSTEM AND RISK MANAGEMENT SOLUTION FOR COVERING THE POTENTIAL LOSSES pp. 212-217

Marius Gavriletea and Gavriletea Mihaela Ioana

BUDGET TRANSPARENCY IN ROMANIAN LOCAL PUBLIC SECTOR pp. 218-221

Attila Gyorgy

The prerequisites of public sector performance: governance and effectiveness pp. 222-227

Liliana Donath and Milos Marius

ON THE PERFORMANCE OF ROMANIAN COMPANIES AND PARTNERSHIPS pp. 222-231

Teodor Hada

AN ASSESMENT OF THE MILLER’S MODEL ON ROMANIAN FISCAL FRAMEWORK pp. 242-245

Sebastian Lazar

THE FINANCIAL CRISIS AND THE IMPACT OVER THE SECTORS OF ECONOMY pp. 288-293

Nistor Ioan and Ulici Maria

ECONOMETRICAL INTERPRETATION OF THE INTERDEPENDECE BETWEEN FISCALITY RATE- FISCAL INCOMES- GROSS DOMESTIC PRODUCT pp. 300-307

Ionela Popa, Pietraru Alina and Codreanu Diana

A REVIEW OF THE CAPITAL STRUCTURE THEORIES pp. 315-320

Popescu Luigi and Visinescu Sorin

POSSIBLE IMPLICATIONS OF ADOPTING THE SINGLE EUROPEAN CURRENCY FOR THE ROMANIAN ECONOMY pp. 328-335

Sandu Carmen

THE ROLE OF STATE AIDS IN THE CURRENT FINANCIAL AND ECONOMIC CRISIS pp. 336-342

Sava Anca-Stefania and Bogdan Zugravu

THE FLAT TAX EFFECTS a€“ THEORETICAL AND EMPIRICAL EVIDENCE IN WESTERN AND EASTERN EUROPEAN COUNTRIES pp. 343-348

Schiau Laura-Liana and Moga Aura Carmen

EMPIRICAL STUDY REGARDING THE DEVELOPMENT OF AGRICULTURAL INSURANCES IN ROMANIA pp. 349-354

Victoria Seulean, Liliana Donath and Miru Oana

COMPARATIVE STUDY REGARDING THE EVOLUTIN OF PRIVATE PENSION FUNDS IN ROMANIA (SECOND PILLOR) pp. 355-360

Victoria Seulean and Mos Maria Luiza

THE FISCAL MECHANISM. INFLUENCES pp. 367-370

Morar Ioan Dan, Bota-Moisin Anton Florin and Popescu Virgil Luigi

The local descentralisation and the issues of municipal bonds in Romania pp. 371-375

Tatiana Mosteanu and Lacatus Carmen Maria

NEW CHALANGES FOR THE FINANCIAL AUDIT IN THE CONTEXT OF MEASURES TO SURPASS ECONOMIC-FINANCIAL CRISIS pp. 379-383

Tara Ioan Gheorghe

BUDGET RETRENCHMENT IN THE PUBLIC SECTOR - CHALLENGES AGAINST THE BACKGROUND OF THE FINANCIAL CRISIS pp. 388-394

Terci Nicolae

CONSIDERATIONS REGARDING THE INFLUENCE OF THE MINIMUM TAX ON THE FISCAL BURDEN OF THE COMPANIES pp. 395-400

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

L’HARMONISATION DE LA FISCALITÉ ENVIRONNEMENTALE DANS L’UNION EUROPÉENE: UNE ÉTUDE COMPARATIVE pp. 401-407

Elena Toma

BUDGETARY CONSOLIDATIONS IN EU-12 pp. 415-421

Tulai Constantin and Diana Sabau-Popa

MEASURES AND FACTORS WHICH LED TO THE INCREASE OF THE NUMBER OF RESOURCES FOR FINANCING THE PUBLIC PENSION SYSTEM pp. 422-427

Tuta Loredana

THE SUBSTANTIATION OF STRATEGICAL DECISIONS IN UNCERTAINLY CONDITIONS FOR A EUROPEAN FINANCE INVESTITIONAL PROJECT: “SETTING UP OF A TURISTIC PENSION WITH 20 PLACES: SC TEONELIS AGROTURISM SRL” pp. 435-439

Mariana Rodica Tirlea

THE MODELING OF CERTAIN TAX ADMINISTRATION OPTIONS pp. 440-444

Vintilescu Belciug Adrian and Balan(Corches) Lacramioara

EARLY WARNING SYSTEM FOR THE ROMANIAN BANKING SECTOR: THE CAAMPL APPROACH pp. 458-466

Claudiu Albulescu and Coroiu Sorina Ioana

THE FINANCIAL CRISIS IMPACT ON ETHICAL FINANCIAL INSTITUTIONS pp. 467-473

Teodora Barbu and Iustina Boitan

ROLE OF INFORMATION IN ADOPTION OF INVESTMENT DECISIONS ON CAPITAL MARKET pp. 474-479

Flavia Barna, Danuletiu Adina Elena and Mura Petru Ovidiu

SOME ASPECTS ABOUT THE REAL MEASURE OF FOREIGN BANKS’ PENETRATION IN ROMANIA. AN APPROACH IN TERMS OF FOREIGN, INTERNATIONAL AND LOCAL CLAIMS pp. 480-486

Daniel Badulescu

THE IMPACT OF EUROPEAN INTEGRATION AND FINANCIAL GLOBALIZATION ON PRUDENTIAL SUPERVISION pp. 493-498

Beju Daniela Georgeta, Fat Codruta Maria and Filip Angela Maria

MODELS OF BANKING RISKS MANAGEMENT pp. 499-503

Bente Corneliu Cristian

LIMITS OF ECB MONETARY POLICIES ON ADJUSTING MACROECONOMIC SHOCKS pp. 509-514

Bogdan Capraru and Iulian Ihnatov

IMPACT OF FINANCIAL CRISIS UPON THE ROMANIAN CAPITAL MARKET AND PROPOSED MEASURES FOR ITS RELAUNCHING pp. 520-526

Carmen Corduneanu and Milos Laura Raisa

THE CAPITAL FLOWS IMPACT ON THE STABILITY OF THE FINANCIAL SYSTEMS pp. 527-532

Coroiu Sorina Ioana and Claudiu Albulescu

QUALITY MANAGEMENT IN BANKING SYSTEM pp. 537-540

Dinculescu Elena Silvia and Dan Micuda

EXCHANGE RATES AND VOLATILITY IN CENTRAL AND EASTERN EUROPE: A TEST FOR UNCOVERED INTEREST PARITY pp. 552-557

Alexandra Lavinia Horobet, Sorin-Adrian Dumitrescu and Dan-Gabriel Dumitrescu

ACCUMULATION AND DECCUMULATION OF UNIVERSAL PENSION FUNDS. THE CASE OF ROMANIA pp. 556-561

Victoria Seulean and Liliana Donath

OPERATIONAL BANKING RISK MANAGEMENT – RESEARCH PERFORMED AT THE ROMANIAN COMMERCIAL BANK pp. 593-597

Matis Eugenia - Ana

DETECTING REGIME SWITCHES IN THE EUR/RON EXCHANGE RATE VOLATILITY pp. 610-615

Ciprian Necula and Radu Alina-Nicoleta

THE ANALYSIS OF THE QUALITY OF ADMINISTRATION OF COMPANY RELATIONS WITH COMMERCIAL PARTNERS pp. 621-627

Pop Fanuta and Fat Codruta

THE ANALYSIS OF THE RELATION BETWEEN THE EVOLUTION OF THE BET INDEX AND THE MAIN MACROECONOMIC VARIABLES IN ROMANIA (1997-2008) pp. 632-637

Zoicas Ienciu Adrian and Fat Maria Codruta

STOCK EXCHANGE MARKETS INTEGRATION – A CAUSE OF QUASI-SIMULTANEOUS TRANSMISSION OF FINANCIAL CRISIS pp. 640-644

Diana Sabau-Popa

AN ANALYSIS OF THE SEPA CARDS FRAMEWORK (SINGLE EURO PAYMENTS AREA) ADOPTION IN ROMANIA pp. 645-650

Socol Adela, Sorin Briciu and Iulia Iuga

The necessity of operational risk management and quantification pp. 661-667

Teodora Barbu, Olteanu (Puiu) Ana Cornelia and Radu Alina Nicoleta

POLICIES OF THE COMMERCIAL BANKS LIQUIDITY MANAGEMENT IN THE CRISIS CONTEXT pp. 674-681

Ioan Trenca and Dragos Paun

ANALYSIS MODEL ON THE RELATION BETWEEN MACROECONOMICAL VARIABLE TENDENCIES AND COMERCIAL BANK’S CREDIT RISK pp. 682-689

Ioan Trenca and Benyovszki Anamaria

THE REFORM OF NATIONAL BANK OF ROMANIA AFTER ACCESSION TO EU: CHALLENGES AND PERSPECTIVES pp. 713-718

Vasile Cocris and Bogdan Capraru

THE PERFORMANCE OF INVESTMENT FUNDS IN ROMANIA IN THE CONTEXT OF CRISIS pp. 717-722

Zapodeanu Daniela and Cociuba Mihail Ioan

THE LIMITS OF BASEL II ACCORD pp. 723-728

Zapodeanu Daniela and Gall Raluca Dorina

A STRATEGIC APPROACH OF MANAGEMENT ACCOUNTING pp. 736-741

Almasan Alina Carmen and Grosu Corina

STUDY REGARDING THE IMPORTANCE OF ACCOUNTANCY INSIDE ORGANISATIONS pp. 742-747

Nicolae Baltes and Alina Ciuhureanu

CONTRATS DE VENTE COMPORTANT UNE CLAUSE DE RESERVE DE PROPRIETE pp. 753-757

Bengescu Marcela and Bengescu Raluca

GARANTIES DE BONNE ECECUTION pp. 758-762

Bengescu Marcela and Mihaela Dumitru

VOLUNTARY INTERNET FINANCIAL REPORTING AND DISCLOSURE – A NEW CHALLENGE FOR ROMANIAN COMPANIES pp. 770-778

Bogdan Victoria, Pop Cosmina Madalina and Popa Dorina Nicoleta

THE POLICY OF PRICES AN IMPORTANT ELEMENT IN SUBSTANTIATION OF PENETRATION STRATEGY IN NEW MARKET SEGMENTS pp. 779-783

Florin Boghean, Hlaciuc Elena, Boghean Camen and Danila Morosan Lucia

MEASURING AND ASSESSMENT OF INTERNAL AUDIT’S EFFECTIVENESS pp. 784-790

Bota-Avram Cristina and Palfi Cristina

STUDY CONCERNING THE DIFFERENCES BETWEEN THE FOURTH DIRECTIVE AND ACCOUNTING STANDARDS FROM ROMANIA pp. 791-795

Botez Daniel and Ionela Pravat

COMPARATIVE ANALYSIS REGARDING THE AMORTISATION OF NON CURRENT ASSETS IN A NATIONAL AND INTERNATIONAL CONTEXT pp. 796-800

Brabete Valeriu and Dragan Cristian

OPINIONS ON ALLOCATION OF PROFIT CARRIED FORWARD TO DIVIDENDS pp. 817-821

Ovidiu Constantin Bunget

RESEARCH CONCERNING TANATOGENESIS IN THE ROMANIAN ACCOUNTANCY: THE CASE OF THE PUBLIC SECTOR pp. 832-837

Daniela Calu, Olimid Lavinia and Madalina Dumitru

STUDY REGARDING THE ETHICS AND CREATIVITY IN THE FINANCIAL-ACCOUNTING ACTIVITY pp. 844-849

Alina Ciuhureanu and Nicolae Baltes

THE QUALITY OF ACCOUNTING DATA – AN ABSOLUTE REQUIREMENT pp. 855-859

Cozma Ighian Diana

Stock returns and their probabilistic distribution (the Bucharest Stock Exchange case) pp. 860-865

Ioan Trenca and Zoicas - Ienciu Adrian

HISTORICAL COST VERSUS FAIR VALUE pp. 860-865

Cozma Ighian Diana

TAX OPTIMIZATION THROUGH TRANSFER PRICING, COMMON AND MANIPULATIVE PRACTICE pp. 872-876

Cuzdriorean Dan Dacian and Jurcau Anca Sabina

CONSIDERATIONS ON THE FAIR VALUE OF REVENUES RECOGNIZED IN FINANCIAL STATEMENTS pp. 877-882

Adela Deaconu, Nistor Cristina and Cuzdriorean Dan

SOLUTIONS FOR MEASURING THE FAIR VALUE OF THE WORKFORCE pp. 883-887

Adela Deaconu

THE FINANCIAL INTERMEDIARIES, A REAL DANGER FOR BANKS? pp. 901-904

Zapodeanu Daniela and Popa Diana

A SEMIOLOGIC APPROACH TO AUDIT EXPECTATIONS GAP pp. 906-912

Dobroteanu Laurentiu, Dobroteanu Camelia Liliana and Ciolpan Daniela

IFRS 8 – OPERATING SEGMENTS pp. 931-935

Dumbrava Partenie, Sucala Lucia, Bochis Leonica and Breban Ludovica

QUELQUES PROPOS SUR LA REFORME COMPTABLE. LE CAS DE LA ROUMANIE pp. 954-959

Feleaga Niculae, Feleaga Liliana, Sandu Raluca and Avram Viorel

STUDY REGARDING THE ORGANIZATION OF MANAGEMENT ACCOUNTING IN THE CONTEXT OF RESPONSIBILITY CENTERS pp. 966-972

Adrian Grosanu and Rachisan Paula Ramona

INNOVATIONS IN SOCIAL AND ENVIRONMENTAL REPORTING BASED ON THE KNOWLEDGE OF STAKEHOLDERS’ INFORMATION NEEDS pp. 979-985

Raluca Guse, Chirata Caraiani, Cornelia Dascalu and Camelia Lungu

Online Financial Reporting Disclosure Requirements Across Central and Eastern European Countries pp. 983-990

Bogdan Victoria and Popa Dorina Nicoleta

PRESENTATION OF SUBSIDIES IN THE FINANCIAL REPORTS OF ECONOMIC ENTITIES a€“ NECESSITY AND IMPORTANCE pp. 986-990

Hategan Camelia-Daniela, Imbrescu Carmen-Mihaela and Megan Ovidiu-Octavian

CONSIDERATIONS REGARDING THE ACCOUNTING PROFESSION IN EUROPE - COMPETITIVENESS AND PROFESSIONAL ETHICS pp. 991-994

Hlaciuc Elena and Socoliuc Marian

PROCEDURES AND MECHANISMS FOR PREVENTION OF THE RISK OF FINANCIAL INSOLVENCY IN THE BANKING SYSTEM THROUGH THE USE OF RISK PROVISIONS pp. 1009-1013

Imbrescu Carmen-Mihaela, HaLLegan Camelia-Daniela and Megan Ovidiu-Octavian

ACCOUNTING TREATMENT OF WEB DESIGN ACCORDING TO INTERNATIONAL STANDARDS OF FINANCIAL REPORTING IAS / IFRS. AN INTERNATIONAL AND NATIONAL APPROACH pp. 1037-1041

Mates Dorel, Socoliuc Marian and Hlaciuc Elena

SEARCHING FOR THE FAIR STORY BEHIND FAIR VALUE FOR FINANCIAL INSTRUMENTS pp. 1042-1048

Matis Dumitru and Carmen Bonaci

CONSIDERATIONS ON REORGANIZATION. A COMPARISON OF REORGANIZATION RATES IN EASTERN EUROPE pp. 1049-1054

Moldovan Rucsandra Livia and Achim Sorin Adrian

ASPECTS REGARDING THE APPLICATION OF DIRECT-COSTING IN TAKING THE MANAGERIAL DECISIONS pp. 1058-1064

Sorin Briciu and Florentina Sas

HARMONISIERUNG DES JAHRESABSCHLUSSES pp. 1060-1066

Muresan Mariana Leontina, Ungureanu Camelia Alis and Fulop Melinda Timea

FROM THE HARMONIZATION NEED TO THE SPONTANEOUS ACCOUNTING HARMONIZATION pp. 1067-1071

Razvan Mustata and Matis Dumitru

ARE ROMANIAN UNIVERSITIES PREPARING LEADERS IN ACCOUNTING? pp. 1072-1078

Alexandra Mutiu and Adriana Tiron Tudor

ECONOMIC RESEARCH, BETWEEN SCIENTIFC ACCOMPLISHMENT AND CURRENT REALITY pp. 1079-1084

Nistor Cristina Silvia

INFORMATION AND COMMUNICATION IN BANKS - KEY ELEMENTS OF THE INTERNAL CONTROL SYSTEM – AN EMPIRICAL ANALYSIS BETWEEN ROMANIAN, AMERICAN AND CANADIAN MODELS OF CONTROL pp. 1091-1096

Palfi Cristina and Bota-Avram Cristina

CANCELLATION OF A LEASING CONTRACT a€“ EVALUATING THE ASSET REGAINED pp. 1097-1100

Paunescu Mirela

ACCOUNTING – A SEMIOTIC PROCESS pp. 1105-1112

Patrut Vasile, Aristita Rotila, Cristina Ciuraru-Andrica and Luca Mihaela

USING MANAGEMENT CONTROL TO ALIGN ORGANIZATIONAL STARTEGIES AND TO MEASURE PERFORMANCES pp. 1113-1117

Pete Stefan, Popa Irimie Emil and Volkan Ildiko Reka

Valuation of Inventories Considering the Fair Value Options pp. 1128-1133

Adela Deaconu, Carmen Bonaci and Popa Ioan

FISCAL AND ACCOUNTANCY ASPECTS CONCERNING THE ECONOMIC ACTIVITY OF INTRA-COMMUNITARIAN GOODS TRANSPORT pp. 1140-1145

Ionela Pravat and Botez Daniel

LE LIVRE DES RISQUES – INSTRUMENT EFFICACE DANS L’APPLICATION DE LA STRATEGIE D’AUDIT INTERNE FONDE SUR LES RISQUES (RISK BASED AUDITING) pp. 1158-1163

Elena Monica Sabau, Sgardea Florinel Marian, Tutu Anca and Turlea Carmen

SOCIAL WELFARE AND TAXATION EFFECTS ON INSURANCE. AN INTERNATIONAL EMPIRICAL STUDY pp. 1176-1181

Sucala Lucia, Vladu Alina Beattrice, Fekete Szilveszter and Fatacean Gheorghe

EFFECTS OF RESIDUAL VALUE REVISION ON THE LESSOR’S RESULTS IN THE FINANCE LEASE CONTRACTS pp. 1186-1191

Tulvinschi Mihaela and Chirita Irina

CONCEPTUAL DIFFICULTIES AND THE FEASIBILITY OF POLICIES pp. 1205-1210

Feleaga Liliana, Feleaga Niculae and Vasile Cristina Mioara

HARMONISIERUNG DER INTERNATIONALEN RECHNUNGSLEGUNGSYSTEMS pp. 1212-1217

Fulop Medilinda Timea, Pop Atanasiu, Muresan Mariana and Cirstea Andreea

STUDY REGARDING THE QUALITY OF THE TRUE AND FAIR VIEW SUPPLIED BY THE FINANCIAL STATEMENTS FROM FINANCIAL AUDITOR'S POINT OF VIEW pp. 1298-1309

Matis Dumitru and Bota Avram Florin

The Improvement Process of the Romanian Educational Accounting System Toward a Global Economic Environment pp. 1336-1340

Mutiu Alexandra Ileana, Adriana Tiron Tudor and Ienciu Alin Ionel

TRANSFER PRICES: MECHANISMS, METHODS AND INTERNATIONAL APPROACHES pp. 1402-1406

Pop Cosmina, Pop Valer and Balaciu Diana

ASPECTS REGARDING CORPORATE MANDATORY AND VOLUNTARY DISCLOSURE pp. 1407-1411

Adina Popa and Peres Ion

A comparative study on accounting heredity: the case of ex soviet countries versus other eastern european countries pp. 1445-1450

Ristea Mihai, Daniela Calu, Olimid Lavinia, Guse Gina Raluca and Guse Gina Raluca