Annales Universitatis Apulensis. Series Oeconomica

Issue Volumul 2 | Vol. Numărul 14

31 December 2012

Contents: View

Articole
1. HARMONIZATION OF GOODWILL REPORTING PRACTICE IN THE CONSOLIDATED FINANCIAL STATEMENTS OF ROMANIAN GROUPS
Authors
Author Carmen-Alexandra Baltariu
Author Andreea Cîrstea
Cuvinte cheie: material accounting harmonization, consolidated financial statements, IFRSs, goodwill reporting practice
Coduri JEL: M40, M41, M48

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2. SMALL BUSINESS DEVELOPMENT DURING THE CRISIS
Authors
Author Sorin Briciu
Author Constantin Groza
Author Alina Puțan
Cuvinte cheie: Balance, Financial Crisis, Small and Medium Enterprises (SMEs), Web Technology, XBRL.
Coduri JEL: M10, M40, M41

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3. NEW DIMENSIONS OF PERFORMANCE MEASUREMENT
Authors
Author Sorinel Căpușneanu
Author Cristian-Marian Barbu
Author Hassan Danial Aslam
Cuvinte cheie: economic environment, social environment, strategy, dashboard, performance indicators, entity
Coduri JEL: M21, M41

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4. CALL FOR PROFESSIONAL JUDGMENT POLICY AND ACCOUNTING ESTIMATES CHANGES WITHIN PUBLIC INSTITUTIONS
Authors
Author Iuliana Cenar
Cuvinte cheie: professional judgment, accounting policies changes, estimates accounting changes, public institutions
Coduri JEL: M41

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5. THE ACCOUNTING POLICIES AND PROCEDURES - DELIMITATIONS AND INTERFERENCES
Authors
Author Tatiana Dănescu
Author Mihaela Prozan
Author Andreea Cristina Dănescu
Cuvinte cheie: accounting policies, accounting procedures, financial statements, internal control, loyal image of the utility of the information
Coduri JEL: M42, G28, G38

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6. EGOVERNMENT: NEW PERSPECTIVES ON THE FUTURE OF GOVERNMENT DIGITISATION
Authors
Author Mircea Georgescu
Cuvinte cheie: EGovernment, open source software, ereadiness, mobile government.
Coduri JEL: O38, O33

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7. IT&C APPLICATIONS IN CABINETS OF ACCOUNTING EXPERTISE: THEORETICAL AND EMPIRICAL EXPLORATION
Authors
Author Florin Mihai
Author Bogdan Stefan Ionescu
Author Iuliana Mariana Ionescu
Author Laura Tudoran
Cuvinte cheie: Cabinet of accounting expertise; Chartered accountant; IT&C technologies; Accounting online software; Usability of IT technologies
Coduri JEL: M41

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8. RETROSPECTIVE OF FINANCIAL REPORTING ON CAPITAL MARKET
Authors
Author Diana Mureșan
Cuvinte cheie: financial reporting, capital market, international accounting standards, financial information, disclosure
Coduri JEL: G15, M41

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9. EVOLUTION AND PERFORMANCE ANALYSIS FOR WINE ENTITIES IN ROMANIA
Authors
Author Dan Topor
Author Sorinel Căpușneanu
Author Alina Puțan
Cuvinte cheie: Performance, fixed expenses, variable expenses, decision, direct-costing
Coduri JEL: M21, M41

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10. CORPORATE GOVERNANCE AND THE FINANCIAL REPORTING PROCESS
Authors
Author Dumitru Matiș
Author Sorana Mihaela Mănoiu
Author Carmen Giorgiana Bonaci
Cuvinte cheie: Corporate governance, accounting information, financial reporting, disclosure index
Coduri JEL: M41, G30

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11. A PARALEL BETWEEN THE INTERNATIONAL AUDIT STANDARDS REGARDING THE AUDIT REPORT WHICH IS APPLIED IN ROMANIA AND THE TECHNICAL AUDIT NORMS WHICH ARE APPLIED IN SPAIN
Authors
Author Ioana Iuliana Pop (Grigorescu)
Cuvinte cheie: audit report, types of opinions, ISA, Technical Spanish norms, communication with the users, harmonising process
Coduri JEL: M42

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12. IFRS ADOPTING PROCESS IN ROMANIAN BANKS - IMPACT ON INDEPENDENT AUDIT OF FINANCIAL STATEMENTS
Authors
Author Adela Socol
Cuvinte cheie: IFRS applying, active banks from Romania, independent audit, financial statements of banks
Coduri JEL: M42, G21, G28

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13. THE PRINCIPLE OF BUSINESS CONTINUITY IN TERMS OF FINANCIAL AUDIT
Authors
Author Tamas Attila Szora
Author Joldoș (Udrea) Ana-Maria
Author Dobra Iulian
Author Turta Irina
Cuvinte cheie: the principle of business continuity, ongoing capital, asset, circulating active
Coduri JEL: M40, M41, M42

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14. IMPACT ANALYSIS OF EQUITY VARIATION ON THE FINANCIAL POSITION OF THE ECONOMIC ENTITY
Authors
Author Nicolae Balteș
Author Alina Teodora Ciuhureanu
Cuvinte cheie: equity, physical capital, financial capital, maintaining the capital.
Coduri JEL: G30, G32

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15. OPERATING RISK ANALYSIS FOR AGRICULTURAL INVESTMENTS
Authors
Author Camelia Burja
Cuvinte cheie: operating risk, agriculture, investment, degree of operating leverage
Coduri JEL: L21, O22, Q14

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16. TRADING CARBON DIOXIDE ON THE EUROPEAN CABON MARKET USING THE EU ETS PLATFORM
Authors
Author Florin Sebastian Duma
Author Ioan Alin Nistor
Cuvinte cheie: EU ETS Market, Kyoto protocol, Trading
Coduri JEL: G12, G15, G18

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17. ROMANIAN MIGRATION FLOWS IN EUROPEAN COUNTRIES: DOES SOCIAL SECURITY MATTER?
Authors
Author Cosmin Enache
Author Ciprian Pânzaru
Cuvinte cheie: Migration, Social Security, Panel Data
Coduri JEL: F22, H53, C23

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18. STUDY REGARDING THE INFLUENCE OF THE UNEMPLOYMENT RATE OVER NON-PERFORMING LOANS IN ROMANIA USING THE CORRELATION INDICATOR
Authors
Author Iulia Iuga
Author Ruxandra Lazea
Cuvinte cheie: nonperforming loans, unemployment rate, analysis, correlation coefficient
Coduri JEL: G21, C44

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19. LIPSTICK EFFECT IN ROMANIA: PROPENSITY TO BUY COSMETICS AND STOCK MARKET EVOLUTIONS
Authors
Author Aurora Murgea
Cuvinte cheie: beauty products, recession, lipstick effect, mood
Coduri JEL: D01, D12, D53

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20. THE FINANCIAL SUPPORT AND THE ADMINISTRATIVE NEEDS OF TERRORIST OPERATIONS
Authors
Author Camelia Popa
Author Liviu Uzlău
Author Corina-Maria Ene
Cuvinte cheie: errorism financing, criminal activities, money laundering, organized crime
Coduri JEL: K14, K42

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21. THE ACCESS OF SMALL AND MEDIUM SIZE ENTERPRISES TO BANKING FINANCING AND CURRENT CHALLANGES: THE CASE OF EU COUNTRIES
Authors
Author Roman Angela
Author Rusu Valentina Diana
Cuvinte cheie: Small and medium sized enterprises, EU, access to finance, bank loans, Basel III
Coduri JEL: G21, G32, O16

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22. CHANGES IN THE CORPORATE GOVERNANCE AND OWNERSHIP STRUCTURE IN STOCK MARKETS: DEMUTUALIZATION OF ISTANBUL STOCK EXCHANGE
Authors
Author Serra Eren Sarıoğlu
Cuvinte cheie: Demutualization of stock exchanges, Istanbul Stock Exchange, emerging stock markets
Coduri JEL: G01, G2, G30

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23. REGIONAL ECONOMIC INTEGRATION AND NATIONAL FINANCIAL SUPERVISION. A COMPARATIVE STUDY
Authors
Author Ovidiu Stoica
Author Delia-Elena Diaconașu
Cuvinte cheie: economic integration, financial supervision, EU, NAFTA, ASEAN, Mercosur, WAEMU
Coduri JEL: E44, F36, G18

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24. LABOUR TAX WEDGE IN THE REPUBLIC OF MACEDONIA - TRENDS AND INTERNATIONAL COMPARISON
Authors
Author Predrag Trpeski
Author Biljana Tashevska
Cuvinte cheie: tax wedge, labour costs, hierarchical cluster analysis, unemployment.
Coduri JEL: H24, J32, J38

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25. GREENHOUSE GAS EMISSIONS FROM AGRICULTURE: A COMPARATIVE ANALYSIS BETWEEN COUNTRIES THAT RECENTLY JOINED THE EU
Authors
Author Camelia Burja
Cuvinte cheie: climate changes, greenhouse gas emissions, agriculture, regression analysis
Coduri JEL: O13,Q57

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26. REPORTING THE COMPANIES' SUSTAINABLE PERFORMANCE IN AGRICULTURE
Authors
Author Vasile Burja
Cuvinte cheie: financial reporting, environmental impact, sustainable performance, Life Cycle Assessment, agricultural holdings
Coduri JEL: Q12, Q51, Q56

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27. THE ASSESSMENT OF THE COMMON AGRICULTURAL POLICY REFORM AFTER 2013 FROM - POINT OF VIEW OF POLISH AGRICULTURE
Authors
Author Bazyli Czyżewski
Author Sebastian Stępień
Cuvinte cheie: agriculture, UE, policy, reform, results
Coduri JEL: E02, Q18

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28. NEW CHALLENGES FOR R&D AND INNOVATION IN ROMANIA
Authors
Author Sandu Steliana
Author Irina Anghel
Cuvinte cheie: challenges for R&D and innovation; Europe 2020 Strategy, Romanian R/D and Innovation system,
Coduri JEL: O38

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29. CHANGES IN LABOUR FORCE EXTERNAL MOBILITY MODEL FOR ROMANIANS. MAIN RESTRICTIONS AND CHALLENGES
Authors
Author Valentina Vasile
Author Mariana Bălan
Cuvinte cheie: labour force mobility, immigrant jobs, high skilled youth
Coduri JEL: M5

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30. WAYS OF IMPROVING FOREIGN DIRECT INVESTMENT (FDI) CONTRIBUTION TO ROMANIA'S SUSTAINABLE DEVELOPMENT
Authors
Author Gheorghe Zaman
Cuvinte cheie: FDI structure and types sustainable development, reinvested, profit, repatriate profit, transfer prices.
Coduri JEL: O1, O3, D4, F21, F23, F32, F4, G34

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31. RELATIONSHIP MARKETING - THEORETICAL CONSIDERATION
Authors
Author Iacob Cătoiu
Author Mihai Țichindelean
Cuvinte cheie: Relationship Marketing, Paradigm, Service Dominant Logic, Postmodernism
Coduri JEL: M30, M31

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32. ASSESSING THE QUALITY OF HIGHER EDUCATION SERVICES USING A MODIFIED SERVQUAL SCALE
Authors
Author Shpëtim Çerri
Cuvinte cheie: SERVQUAL, higher education, service quality, Albania,
Coduri JEL: M31

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33. ONE STEP CLOSER TO CITY BRANDING THROUGH CULTURE: CONSUMER PREFERENCES FOR CULTURAL TOURISM SERVICES IN ALBA IULIA - CUSTOMIZATION ON NATIONAL MUSEUM OF UNIFICATION
Authors
Author Larisa Loredana Dragolea
Author Denisa Adriana Cotîrlea
Cuvinte cheie: cultural tourism, services, consumer, marketing;
Coduri JEL: M31, M30, Z19

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34. NATURE AND DYNAMICS OF WORK GROUPS
Authors
Author Maria Daniela Pipaș
Author Mohammad Jaradat
Cuvinte cheie: group, group dynamics, communication, interaction, norms, values, membership
Coduri JEL: M5

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35. THE PLACE OF STRATEGIC MARKETING IN THE PREOCCUPATIONS OF THE SMALL AND MEDIUM ENTERPRISES FROM DÂMBOVIȚA COUNTY
Authors
Author Ana -Lucia Ristea
Author Constanta Popescu
Author Delia Mioara Popescu
Cuvinte cheie: strategic marketing, competitive advantage, critical success factors
Coduri JEL: M31

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36. PRIVACY LITERACY: WHAT IS AND HOW IT CAN BE MEASURED?
Authors
Author Călin Vegheș
Author Mihai Orzan
Author Carmen Acatrinei
Author Diana Dugulan
Cuvinte cheie: privacy literacy, personal data, consumer's private space, direct marketing, Romania
Coduri JEL: M31

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