Annales Universitatis Apulensis. Series Oeconomica

Issue Volumul 1 | Vol. Numărul 15

30 June 2013

Contents: View

Articole
1. BPMN PATTERNS USED IN MANAGEMENT INFORMATION SYSTEMS
Authors
Author Gabriel Cozgarea
Author Adrian Cozgarea
Cuvinte cheie: BPMN, BPMN Patterns, Workflow Patterns, Management Information Systems
Coduri JEL: M15, M41

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2. INTERNATIONAL INTEGRATED REPORTING FRAMEWORK: A CASE STUDY IN THE SOFTWARE INDUSTRY
Authors
Author Mădălina Dumitru
Author Mariana Elena Glăvan
Author Cătălina Gorgan
Author Valentin Florentin Dumitru
Cuvinte cheie: integrated reporting, framework, guiding principles, case study
Coduri JEL: F63, M14

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3. FAIR VALUE MEASUREMENT DISCLOSURES: PARTICULARITIES IN THE CONTEXT OF LISTED COMPANIES AND EUROPEAN FUNDING
Authors
Author Dumitru Matiș
Author Maria Ionela Damian
Author Carmen Giorgiana Bonaci
Cuvinte cheie: fair value, valuation, financial statements, disclosure index, determinants, European funding (subsidies).
Coduri JEL: M40, M41

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4. THE USE OF FAIR VALUE ACCOUNTING, BUSINESS OUTCOMES, AND INVESTOR CONFIDENCE FOR SELECTED ROMANIAN AND TURKISH FIRMS
Authors
Author Ibrahim Mert
Cuvinte cheie: Fair value accounting, Turkish accounting, Romanian accounting
Coduri JEL: M41

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5. AN INQUIRY INTO THE EFFECTS OF MULTIPLE GRADED FACTORS ON STUDENT PERFORMANCE IN MANAGERIAL ACCOUNTING
Authors
Author Alexandra Ileana Mutiu
Cuvinte cheie: grade structure, mid term exams, participation in class, class attendance, accounting
Coduri JEL: M49

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6. THE USE OF STATISTICAL INFORMATION FOR FINANCIAL REPORTING PURPOSES - THE CASE OF FADN
Authors
Author Ileana Cosmina Pitulice
Author Cătălina Gorgan
Cuvinte cheie: FADN, agriculture, financial reporting, income statement
Coduri JEL: M41

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7. RELATIONSHIP BETWEEN ACCOUNTING AND TAXATION IN ROMANIA: A BEHAVIORAL ANALYSIS
Authors
Author Ioan Pop
Author Szilveszter Fekete
Author Dan Dacian Cuzdriorean
Cuvinte cheie: relationship between accounting and taxation, practitioners' perceptions, Romania
Coduri JEL: H20, H25, M40, M41

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8. DYNAMIC AND PRESENT IN THE ACCOUNTING TREATMENT APPLIED TO GREEN CERTIFICATES
Authors
Author Sorin-Ciprian Teiușan
Author Ionela Cornelia Cioca
Cuvinte cheie: green certificates; greenhouse gas emission certificates; accounting branch; analyze; accounts.
Coduri JEL: M41; Q40; Q56

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9. CREATIVE ACCOUNTING, MEASUREMENT AND BEHAVIOR
Authors
Author Alina Beattrice Vladu
Author Barcelona Spain
Author Dan Dacian Cuzdriorean
Cuvinte cheie: creative accounting, fairness, measurement, behavior, managerialism
Coduri JEL: M41, D21, D81, G32

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10. THE QUALITY CONTROL SYSTEM FOR THE FINANCIAL AUDIT IN ROMANIA AND SPAIN
Authors
Author Sorin Briciu
Author Ioana Iuliana Pop (Grigorescu)
Cuvinte cheie: the internal quality control system, the public surveillance system of the financial audit activity, the quality control at the mission level, the quality control at the firm level, the objectives of the inspection of the quality control.
Coduri JEL: M42

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11. DISSEMINATION OF FINANCIAL INFORMATION INTO THE PUBLIC SECTOR - AN APPROACH FROM THE VIEW OF THE CENTRAL PUBLIC ADMINISTRATION ENTITIES FROM ROMANIA
Authors
Author Aurelia Ștefănescu
Author Eugeniu Țurlea
Cuvinte cheie: dissemination, financial information, transparency, central public administration, Romania
Coduri JEL: M41, H83

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12. THE CENSORIAL CONTROL - SUFFICIENT FOR A NON-PROFIT ORGANISATION
Authors
Author Nicolae Todea
Author Delia Corina Mihălțan
Cuvinte cheie: censorial control, non-profit organization, specific objectives
Coduri JEL: M49

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13. PLANNING IN CONDITIONS OF SLOVAK REPUBLIC COMPANIES
Authors
Author Katarína Čulková
Author Adriana Csikósová
Author Jaroslav Janek
Cuvinte cheie: financial planning, functional plan, planning process
Coduri JEL: G 31

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14. CORPORATE GOVERNANCE AND FINANCIAL STRUCTURES OF COMPANIES IN DEVELOPING COUNTRIES
Authors
Author Bogdan Dima
Author Alin Ionescu
Author Petru Tudoreanu
Cuvinte cheie: Corporate Governance, Financial Structure, Indexation Model, Developing Countries
Coduri JEL: G32, G34

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15. STYLIZED FACTS OF THE DAILY, WEEKLY AND MONTHLY RETURNS ON BUCHAREST STOCK EXCHANGE DURING 2007-2012
Authors
Author Corina Maria Ene
Author Carmen Marilena Uzlau
Author Iulian Panait
Cuvinte cheie: stylized facts, stock returns, frontier markets
Coduri JEL: G01, G14, G15

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16. ANALYSIS OF THE BANKING SYSTEM'S CONCENTRATION DEGREE IN EU COUNTRIES
Authors
Author Iulia Iuga
Cuvinte cheie: concentration degree, index, correlation, influence.
Coduri JEL: G21, L1, D40

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17. ASYMMETRIC INFORMATION IN INSURANCE FIELD: SOME GENERAL CONSIDERATIONS
Authors
Author Ciprian Matiș
Author Eugenia Matiș
Cuvinte cheie: asymmetric information, inconclusive results, biases, adverse selection, moral hazard
Coduri JEL: G11, G22, D82

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18. A MONETARY CONDITIONS INDEX FOR ALBANIA
Authors
Author Arjeta Vokshi (Abazi)
Cuvinte cheie: monetary policy, interest rate, exchange rate, Monetary Conditions Index, real effective exchange rate
Coduri JEL: E 52, E 58

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19. RESPONSIBLE DIVERSIFICATION: KNOWING ENOUGH ABOUT DIVERSIFICATION TO DO IT RESPONSIBLY: MOTIVES, MEASURES AND CONSEQUENCES
Authors
Author Ma. Belén Lozano García
Author Alberto de Miguel Hidalgo
Author Diana Monserrat Ríos Rodríguez
Cuvinte cheie: value creation, diversification, discount, responsible strategic decision-making
Coduri JEL: G0, M2, M21

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20. BPMN PATTERNS USED IN MANAGEMENT INFORMATION SYSTEMS STRUCTURAL FUNDS CONTRIBUTION TO THE ROMANIAN SUSTAINABLE DEVELOPMENT - BARRIERS FOR EFFICIENT IMPLEMENTATION
Authors
Author Attila Szora Tamaș
Author Ionela Gavrilă-Paven
Cuvinte cheie: structural funds, efficient implementation, barriers in implementations, measures for improving the absorption
Coduri JEL: D02, F60, F63

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21. REGIONAL POLICY AND REGIONAL DEVELOPMENT: A CASE STUDY OF CHINA'S WESTERN DEVELOPMENT STRATEGY
Authors
Author Zheng Lu
Author Xiang Deng
Cuvinte cheie: Western Development Strategy, Regional Policy, Policy effects, Western China
Coduri JEL: E62, R11, R58

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22. ENTREPRENEURSHIP AND STRATEGIC MANAGEMENT IN EMERGING ECONOMIES: KOSOVO'S PERSPECTIVE
Authors
Author Enver Krasniqi
Author Anisa Kume
Cuvinte cheie: Entrepreneurship, Strategic activities, Innovation, Networking, Internalization, Organizational learning, Top management teams, Growth and firm's wealth.
Coduri JEL: L260, O120

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23. THE WORKING CONDITIONS OF HIGHLY QUALIFIED EMPLOYEES IN MARKETING-ADVERTISING AND IT&C SECTORS, IN ROMANIA
Authors
Author Cristina Leovaridis
Cuvinte cheie: working conditions, knowledge-intensive organizations, highly qualified employees, marketing- advertising, IT&C.
Coduri JEL: J28, J24

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24. HOW THE ALBANIAN EXTERNAL ENVIRONMENT AFFECT THE CONSTRUCTION INDUSTRY
Authors
Author Enida Pulaj (Brakaj)
Author Vasilika Kume
Cuvinte cheie: construction industry, external environment, PEST analysis.
Coduri JEL: E60, L74, O11

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25. GETTING PERFORMANCE THROUGH SUSTAINABLE THINKING AND ACTION
Authors
Author Mădălina Rădulescu
Cuvinte cheie: Sustainable Development; Air Pollution, recycling, solid waste; Management, Leader,
Coduri JEL: Q01, Q53, M12, M14

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26. THE ORGANIZATIONAL BENEFITS GENERATED BY THE MEMBERSHIP TO A CONGLOMERATE OF REGIONAL CLUSTERING TYPE. THE IMPLICATIONS OF “ROȘIA MONTANĂ PROJECT” ON CREATING A MINING CLUSTER IN THE “APUSENI MOUNTAINS” AREA FROM ROMANIA
Authors
Author Lucian Sîrb
Cuvinte cheie: regional mining cluster, ”Roșia Montană Project”, sustainable development.
Coduri JEL: L14, L26, L72, M13, O20, O40, P13, Q01, Q31, Q32, R12, R58

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27. HOW TO DEAL WITH CORPORATE SOCIAL RESPONSIBILITY IN FINANCIAL CRISIS
Authors
Author Ciprian-Dumitru Stoian
Cuvinte cheie: Corporate Social Responsibility, Financial crisis, Crisis Management
Coduri JEL: M14

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