Annales Universitatis Apulensis. Series Oeconomica

Issue Volumul 1 | Vol. Numărul 10

30 June 2008

Contents: View

Articole
1. COMPREHENSIVE INCOME IN EUROPE: VALUATION, PREDICTION AND CONSERVATIVE ISSUES
Authors
Author Igor Goncharov
Author Allan Hodgson
Cuvinte cheie: comprehensive income, value relevance, analyst forecast revisions, European IFRS, accounting conservatism
Coduri JEL: M41, G12

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2. FACTORS INFLUENCING THE EXTENT OF CORPORATE COMPLIANCE WITH IFRS. THE CASE OF HUNGARIAN LISTED COMPANIES
Authors
Author Szilveszter Fekete
Author Dumitru Matiș
Author János Lukács
Cuvinte cheie: IAS/IFRS, compliance, disclosure, Hungary
Coduri JEL: M40, M41

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3. EMPIRICAL ANALYSIS OVER THE EVOLUTION OF THE INNOVATIONAL FIXED COSTS AND ITS RECOGNITION IN THE HUMAN RESOURCES ORIENTATED ENVIRONMENT
Authors
Author Ana Morariu
Author Flavia Stoian
Author Ana Maria Marinoiu
Author Doina Crișan Hăbean
Cuvinte cheie: the fixed costs, human resources
Coduri JEL: M41

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4. PRO AND CONTRA OPINIONS REGARDING A SME ACCOUNTING STANDARD
Authors
Author Adriana Tiron Tudor
Author Alexandra Muțiu
Cuvinte cheie: accounting, international standard, SME
Coduri JEL: M41

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5. THE CHANGING ROLE OF ACCOUNTANTS IN A TRANSITION ECONOMY - EVIDENCE FROM ROMANIA
Authors
Author Cătălin Nicolae Albu
Author Nadia Albu
Author Robert Faff
Author Allan Hodgson
Cuvinte cheie: accountants in transition, hybridization of accounting roles, Romanian accounting profession, two-cycle accounting system, enterprise resource planning, job-offer analysis
Coduri JEL: M40

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6. THE PARTICULARITIES OF PRODUCT COST CALCULATION AT THE ENTERPRISES WITH SEASONAL ACTIVITY
Authors
Author Viorel Țurcanu
Author Viorica Zaporojan
Cuvinte cheie: cost, calculation of cost, correlation coefficient, services of interdependent sections, distribution basis, and method of cost calculation.
Coduri JEL: M 41

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7. INTERNAL AUDIT FOR FINANCIAL INVESTMENT COMPANIES - ASSURANCE FOR ADEQUATE SUPERVISING OF CORPORATE GOVERNENCE PRINCIPLES
Authors
Author Tatiana Dănescu
Author Ovidiu Spătăcean
Cuvinte cheie: investment companies, corporate governance structures, internal control, management policies, tests and procedures
Coduri JEL: M42

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8. APPROACHES OF ENVIRONMENTAL INFORMATION AUDIT IN ANNUAL REPORTS
Authors
Author Leontina Bețianu
Author Iuliana Georgescu
Cuvinte cheie: environmental auditing, annual report, environmental information, environmental accounting
Coduri JEL: M42, Q59

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9. ROMANIAN COMPANIES' WEB-BASED DISCLOSURE CHOICES AND CAPITAL MARKETS
Authors
Author Victoria Bogdan
Author Cosmina Mădălina Pop
Cuvinte cheie: internet financial reporting, mandatory and voluntary disclosure, capital markets, listed companies
Coduri JEL: G10, G14, M14, M41

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10. A GENERAL VIEW OVER THE STRUCTURAL FUNDS IN TOURISM - CASE STUDY ROMANIA -
Authors
Author Lucia Sucală
Author Cristina Nistor
Cuvinte cheie: tourism, accounting, audit, regional policy
Coduri JEL: L83, M41, M42, R58

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11. DRAWING UP THE FINANCIAL BUDGET IN THE CASE OF A PUBLIC TRANSPORTATION COMPANY
Authors
Author Sorin Adrian Achim
Author Monica Violeta Achim
Author Mirela-Oana Pintea
Author Alin - Ionel Ienciu
Cuvinte cheie: financial management, budget, financial budget, profit center
Coduri JEL: M 41

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12. REQUEST OF THE EUROPEAN DEVELOPMENT AND GLOBALIZATION: THE PAYMENT BASED ON SHARES (IFRS 2)
Authors
Author Gheorghe Lepădatu
Cuvinte cheie: balance sheet, opening IFRS, previous GAAP, shares, financial instruments, fair value
Coduri JEL: M41

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13. FINANCIAL REPORTING IN THE LODGING INDUSTRY FROM THE SEGMENT REPORTING ASPECT
Authors
Author Andor Pajrok
Cuvinte cheie: the lodging industry, IAS
Coduri JEL: M410

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14. VARIABLE AND FIXED COSTS IN COMPANY MANAGEMENT
Authors
Author Sorin Briciu
Cuvinte cheie: fixed costs, variable costs, the cost of the under-activity
Coduri JEL: M 41

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15. HARMONIZATION AND STANDARDIZATION OF THE ACCOUNTING AND ITS FUNCTIONS
Authors
Author Elżbieta Wysłocka
Cuvinte cheie: accounting, harmonization, standardization, function
Coduri JEL: M41

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16. INCOMES AND EXPENSES DEFINE ELEMENTS OF THE BUDGETARY ACCOUNTING OF PUBLIC INSTITUTIONS ACCOUNTING
Authors
Author Iuliana Cenar
Cuvinte cheie: public accounting, the public institution accounting, budgetary accounting, incomes, expenses
Coduri JEL: M41, P43, H83

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17. THE ANNUAL REPORTS AND FINANCIAL DECISIONS
Authors
Author Maria Berheci
Cuvinte cheie: financial statements, balance sheet, income statement, cash flow statement, decision.
Coduri JEL: M41, M48

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18. THE RELATIONSHIP BETWEEN INTERNAL AND EXTERNAL AUDIT
Authors
Author Atanasiu Pop
Author Cristina Boța-Avram
Author Florin Boța-Avram
Cuvinte cheie: internal audit, external audit, objectivity, competence
Coduri JEL: M42

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19. FINANCIAL COMUNICATION THROUGH THE FINANCIAL STATEMENTS ACORDING TO THE INTERNATIONAL ACCOUNTING SETTLEMENTS
Authors
Author Elena Hlaciuc
Author Camelia Mihalciuc
Author Anișoara Apetri
Cuvinte cheie: financial statements, IASB, IAS/IFRS financial reporting
Coduri JEL: M41

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20. THE ADAPTATION OF ACCOUNTING DATA WITHIN INTEGRATED INFORMATICS SYSTEMS
Authors
Author Radu Bălună
Author Daniela Bălună
Author Traian Vuia Teacher
Cuvinte cheie: decision, informational system, integrated system, ERP
Coduri JEL: M40

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21. THE PRICING OF AUDIT SERVICES: EVIDENCE FROM ROMANIA
Authors
Author Atanasiu Pop
Author Oana - Raluca Iosivan
Cuvinte cheie: Romania, Auditor's fees, External auditing, Auditors, Modelling
Coduri JEL: M42, L84

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22. ACCOUNTING ASPECTS OF THE ACQUISITION OF TANGIBLE ASSETS THROUGH LEASING
Authors
Author Ionela Cornelia Stanciu
Author Nicolae Todea
Cuvinte cheie: Leasing, lessor, finance lease
Coduri JEL: M 41, O10

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23. FISCAL POLICY SUSTAINABILITY IN ROMANIA
Authors
Author Ioan Talpoș
Author Cosmin Enache
Cuvinte cheie: fiscal policy, sustainability, stationarity tests, cointegration tests
Coduri JEL: H20, H63, C22, C32

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24. THE REFLECTION OF ENTERPRISE PERFORMANCE THROUGH CASH FLOWS
Authors
Author Petru Ștefea
Author Andrei Pelin
Author Daniel Brindescu
Cuvinte cheie: performance, financial flows
Coduri JEL: G10

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25. RECENT CHANGES ON ROMANIAN CAPITAL MARKET'S VOLATILITY IN THE FRAMEWORK OF A COMPONENT GARCH MODEL
Authors
Author Dima Bogda
Author Pirtea Marilen
Author Murgea Aurora
Author Mura Petru Ovidiu
Cuvinte cheie: Romanian capital market, financial crisis, Component GARCH, long-run volatility, short- run volatility
Coduri JEL: G10,G15

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26. SYSTEMIC RISK MANAGEMENT IN THE BANK ACTIVITY: NEW APPROCHES
Authors
Author Marin Oprițescu
Author Alina Georgiana Manta
Cuvinte cheie: model, systemic risk, warning in time system.
Coduri JEL: G21, G24, G32

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27. THE LEVEL OF THE EXCHANGE RATE AND THE BALANCE OF PAYMENTS, RELATIONS AND INFLUENCES
Authors
Author Daniela Zăpodeanu
Author Mihai Cociuba
Cuvinte cheie: balance of payments, current account, capital account, exchange rate.
Coduri JEL: F40

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28. CONTROVERCY IN THE EVOLUTION OF THE WORLD AND EUROPEAN FINANCIAL REGULATION
Authors
Author Alexandru Olteanu
Author Mădălina Antoaneta Rădoi (Olteanu)
Cuvinte cheie: globalization; financial regulation; financial supervision; financial markets efficiency, financial conglomerates.
Coduri JEL: F 36

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29. INVESTMENT DECISIONS IN A FIRM AS THE PART OF BUSINESS FINANCIAL DECISION SYSTEM
Authors
Author Melles Hagos Tewolde
Cuvinte cheie: strategic perspective, decisional framework, components of analysis, economic analysis methods.
Coduri JEL: G10

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30. UNCORRELATIONS IN THE VALUE STOCK EXCHANGE IN BUCHAREST
Authors
Author Teodor Hada
Cuvinte cheie: the stock exchange, index, market
Coduri JEL: G10, G15

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31. THE EFFECTS OF REEVALUATING THE BALANCE SHEET ON THE FINANCIAL STANDING OF THE COMPANY
Authors
Author Marian Siminică
Author Daniel Cîrciumaru
Author Mirela Ganea
Cuvinte cheie: Financial analysis, reevaluation, financial standing, balance sheet
Coduri JEL: G34

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32. INFLATION INFLUENCE ABOUT INVESTMENT DECISION
Authors
Author Dorel Berceanu
Author Anca Băndoi
Cuvinte cheie: investment, decision, inflation, cash flow
Coduri JEL: G 31

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33. THE ECONOMIC EFFICIENCY OF FIELD CROPS CULTIVATION IN SOUTH ROMANIA: TRENDS AND ACTIONS FOR IMPROVEMENT
Authors
Author Leonardo Badea
Author Mihai Mieilă
Cuvinte cheie: Efficiency analysis, traditional crops, industrial crops
Coduri JEL: G31

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34. MODELS OF RESOURCES ALLOCATION WITHIN THE SUSTAINABLE AGRICULTURAL HOLDINGS
Authors
Author Burja Camelia
Author Todea Nicolae
Cuvinte cheie: agricultural holdings, natural resources, allocation models, sustainable development
Coduri JEL: Q16, Q56

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35. SHADOW ECONOMY, ECONOMIC GROWTH AND LABOR MARKET. ROMANIAN CASE
Authors
Author Mutașcu Mihai
Cuvinte cheie: shadow economy, effects, economic growth, labor market
Coduri JEL: O17, O40, J40

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36. THE ESSENCE AND ROLE OF REGULATORY REFORM
Authors
Author Rodica Tiron
Cuvinte cheie: regulatory reform, stages of regulatory reform, deregulation, quality of regulations, principles of regulation, regulatory management.
Coduri JEL: G38

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37. FISCAL POLICY IN ENDOGENOUS ECONOMIC GROWTH MODELS WITH TWO R&D SECTORS
Authors
Author Cosmin Enache
Cuvinte cheie: fiscal policy, endogenous economic growth
Coduri JEL: H30, E10, L16, O31, O40

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38. INVESTMENTS IN IRON AND STELL INDUSTRY SECTION IN POLAND UNDER GLOBALIZATION CONDITIONS
Authors
Author Beata Ślusarczyk
Cuvinte cheie: investments, globalization, mergers and takeovers of companies, iron and steel industry
Coduri JEL: G32

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39. THE EFFICIENCY OF RESOURCE USAGE IN THE SOCIAL HEALTH INSURANCE SYSTEM
Authors
Author Cumpănașuaterina Ecaterina
Author Văidean Viorela-Ligia
Cuvinte cheie: social health insurance, the national unique social health insurance fund, public health expenses
Coduri JEL: G22, G28, H51, I11, I18

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40. OVERCONFIDENCE AND TRADING VOLUME: EVIDENCE FROM AN EMERGENT MARKET
Authors
Author Zaiane Salma
Author Abaoub Ezzeddine
Cuvinte cheie: overconfidence, disposition effect, trading volume, emergent market
Coduri JEL: G11; G12

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41. CAPITAL ADEQUACY IN THE ROMANIAN BANKING SYSTEM
Authors
Author Socol Adela
Cuvinte cheie: Solvency Indicators, Adequate Banking Capitalization, Regulatory Capital
Coduri JEL: G21, G24

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42. ANALYSIS ON THE ROMANIAN BANKING LEGISLATION AND THE BANKS PROBABILITY OF DEFAULT
Authors
Author Iulia Iuga
Cuvinte cheie: probability to default, legal analysis, collateral contracts, jurisdictions
Coduri JEL: G21

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43. THE FINANCIAL EQUILIBRIUM AND COMPETITIVENESS WITHIN AGRICULTURAL HOLDINGS
Authors
Author Adina-Elena Dănulețiu
Author Dan-Constantin Dănulețiu
Cuvinte cheie: financial equilibrium, competitiveness, agricultural holdings, indicator
Coduri JEL: G32, Q12

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44. EXTERNAL AUDIT IN NHS TRUSTS
Authors
Author Iulian Dobra
Cuvinte cheie: Audit regulation; Corporate governance; NHS trusts; Audit independence; Audit quality
Coduri JEL: I11

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45. RECENT EVOLUTIONS OF THE ROMANIAN CAPITAL MARKET IN THE CONTEXT OF FINANCIAL CRISIS
Authors
Author Bogdan Dima
Author Aurora Murgea
Author Gabriel Marilen Pirtea
Cuvinte cheie: Romanian capital market, financial crisis, Quandt-Andrews test, BET, BET-C, BET-FI
Coduri JEL: G10,G15

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