Annales Universitatis Apulensis. Series Oeconomica

Issue Volumul 2 | Vol. Numărul 15

31 December 2013

Contents: View

Articole
1. THE ROLE OF MANAGEMENT ACCOUNTING IN THE DECISION MAKING PROCESS: CASE STUDY CARAȘ SEVERIN COUNTY
Authors
Author Adela Breuer
Author Mihaela Lesconi Frumușanu
Author Andra Manciu
Cuvinte cheie: management accounting, economic information system, decision making, management, cost
Coduri JEL: M41 Accounting

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2. INTEGRATED METHODS FOR PERFORMANCE MEASUREMENT IN ENTITIES FROM THE WINE SECTOR IN ROMANIA
Authors
Author Sorin Briciu
Author Dan Ioan Topor
Author Sorinel Căpușneanu
Cuvinte cheie: Activity-Based Costing, Balanced Scorecard, performance, strategic managerial accounting, non financial indicators
Coduri JEL: M41, M21

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3. THE COST INFORMATION RELEVANCE IN THE DECISION FOUNDATION
Authors
Author Sorina Simona Bumbescu
Author Liliana Paschia (Dincă)
Cuvinte cheie: cost; informational system; decisions; efficiency; European projects
Coduri JEL: M21; M40

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4. INFLUENCING FACTORS OF VALUATION MULTIPLES OF COMPANIES
Authors
Author Ciprian Codau
Cuvinte cheie: valuation multiples, company value, factors of influence, market approach, valuation.
Coduri JEL: G11, G12

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5. MOST RECENT FINDINGS IN EARNINGS MANAGEMENT AREA: INTERESTING INSIGHTS FROM TRADITIONALLY TOP 5 LEADING ACCOUNTING JOURNALS
Authors
Author Dan Dacian Cuzdriorean
Cuvinte cheie: Earnings management, accrual-based earnings management, real earnings management, research methods
Coduri JEL: M40, M41, G34, M42

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6. STUDENTS ATTITUDES REGARDING THE ETHICS OF EARNINGS MANAGEMENT ACTIVITIES: AN EMPIRICAL INVESTIGATION
Authors
Author Dan Dacian Cuzdriorean
Cuvinte cheie: ethical judgments, accrual based earnings management, real earnings management
Coduri JEL: I21, I23, M12, M14, M40, M41

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7. COMPARATIVE STUDY ON ACCOUNTING MODELS "CASH" AND "ACCRUAL"
Authors
Author Tatiana Dănescu
Author Luminița Rus
Cuvinte cheie: "cash basis"; "accrual basis"; cash flow; income received; expenses paid.
Coduri JEL: M41

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8. GRI COMPLIANCE AND PREREQUISITES OF INTEGRATED REPORTING FOR ASIAN-PACIFIC COMPANIES
Authors
Author Ioana - Maria Dragu
Author Adriana Tiron- Tudor
Cuvinte cheie: integrated reporting, GRI compliance, social, environmental, and financial information, disclosure index.
Coduri JEL: M40

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9. FINANCIAL INFORMATION SECURITY IN THE CLOUD
Authors
Author Bogdan Ștefan Ionescu
Author Laura Elena Tudoran
Cuvinte cheie: cloud computing, security, dematerialization of accounting documents
Coduri JEL: O324

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10. PREDICTING EARNINGSUSING COST ACCOUNTS RATIOS: EVIDENCE FROM MANUFACTURING LISTED FIRMS
Authors
Author John Sorros
Cuvinte cheie: Earnings Predictability, Cost Structure, SG&A, Manufacturing Cost, Cost of Goods Sold
Coduri JEL: M40, G30

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11. IMPROVING HUMAN RESOURCES REPORTING IN NON FOR PROFIT ORGANIZATIONS
Authors
Author Nicolae Todea
Author Delia Corina Mihălțan
Cuvinte cheie: non for profit organization, employees, volunteers, expenditures
Coduri JEL: M40

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12. MACHIAVELLIANISM AND SHORT-TERM EARNINGS MANAGEMENT PRACTICES
Authors
Author Alina Beattrice Vladu
Author Barcelona Spain
Cuvinte cheie: earnings management, Machiavellianism, ethical judgments
Coduri JEL: I23, M40, M41

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13. SMOOTHING BEHAVIOR OF FIRMS IN TIMES OF CRISIS: EMPIRICAL EVIDENCE FROM THE SPANISH ECONOMIC ENVIRONMENT
Authors
Author Alina Beattrice Vladu
Author Barcelona Spain
Cuvinte cheie: income smoothing; financial crisis; earnings management
Coduri JEL: M41, M40

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14. PARTICULARITIES CONCERNING THE BENEFICIARIES OF AUDIT SERVICES PROVIDED BY THE BIG 4 COMPANIES: EVIDENCE FROM ROMANIA
Authors
Author Sorin Romulus Berinde
Author Adrian Groșanu
Cuvinte cheie: audited entities; audit services provider; structure of share capital; structure of management; statistical methods
Coduri JEL: M42, M41, M48

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15. ANALYSING THE SIMILARITIES BETWEEN OECD PRINCIPLES VERSUS EUROPEAN CORPORATE GOVERNANCE CODES - AN INTERNAL AUDIT PERSPECTIVE
Authors
Author Cristina Boța-Avram
Author Paula Ramona Răchișan
Cuvinte cheie: similarities, OECD Principles, European corporate governance codes, internal audit.
Coduri JEL: M21, M40, M42, M49

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16. THE INFORMATIONAL RISK - OPERATIONAL RESEARCH OVER THE NET ACCOUNTING RESULT
Authors
Author Tatiana Dănescu
Author Mihaela Prozan
Author Andreea Danescu
Author Roxana Diana Prozan
Cuvinte cheie: informational risk, internal control, the utility of the information, financial statements, trustworthy image, net accounting result
Coduri JEL: M41, M42, M48 G28, G38

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17. THE ROLE AND UTILITY OF FINANCIAL AUDIT IN ROMANIA AND SPAIN - AN EMPIRIC STUDY
Authors
Author Ioana Iuliana Pop (Grigorescu)
Author Lleida Spain
Author Oana Raluca Ivan
Cuvinte cheie: empiric study, the role of the financial audit, the utility of the financial audit, differences of perspectives, differences of expectations.
Coduri JEL: M 42

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18. THE AUDIT MISSION IN THE BASE OF THE ISRS - STEPS TO STRENGTHEN INDIVIDUAL FINANCIAL STATEMENTS OF THE CONTRACTING COMPANY
Authors
Author Attila Tamas Szora
Author Iulian Dobra
Author Ana Maria Udrea
Cuvinte cheie: consolidated financial statements, intra-group transactions, equity, minority interests, historical cost
Coduri JEL: M41, M42, O10

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19. USING THE CAPM MODEL TO ESTIMATE THE PROFITABILITY OF A FINANCIAL INSTRUMENT PORTFOLIO
Authors
Author Mădălina - Gabriela Anghel
Author Liliana (Dincă) Paschia
Cuvinte cheie: CAPM model, the systematic risk, specific risk, beta volatility coefficient, anticipated profitability
Coduri JEL: G11, G17

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20. UNDERINVESTMENT PROBLEM: ROMANIAN EVIDENCE
Authors
Author Claudiu Boțoc
Author Cosmin Enache
Cuvinte cheie: Investment Rate, Financial Leverage, Growth Opportunities, Endogeneity
Coduri JEL: G31, G32

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21. ENTREPRENEURIAL RISK AND PERFORMANCE: EMPIRICAL EVIDENCE OF ROMANIAN AGRICULTURAL HOLDINGS
Authors
Author Camelia Burja
Author Vasile Burja
Cuvinte cheie: economic performance, bankruptcy risk, agricultural holdings, financial ratios
Coduri JEL: G33, L25, Q14

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22. THE BALANCE SHEET, INFORMATION SOURCE FOR DETERMINING THE FINANCIAL POSITION OF ENTITIES LISTED AT THE STOCK EXCHANGE IN BUCHAREST
Authors
Author Teodor Hada
Author Teodora Maria Avram
Cuvinte cheie: balance sheet, structure rates, financial position, analysis, The Bucharest Stock Exchange.
Coduri JEL: M 41

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23. AN EMPIRICAL ANALYSIS OF THE DETERMINANTS OF BANK PROFITABILITY IN ROMANIA
Authors
Author Angela Roman
Author Adina Elena Dănulețiu
Cuvinte cheie: commercial banks; profitability, bank specific factors, industry-specific variables, macroeconomic variables
Coduri JEL: G21, C23, M20

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24. ANALYSIS OF THE ROMANIAN BANKS' PERFORMANCE THROUGH ROA, ROE AND NON-PERFORMING LOANS MODELS
Authors
Author Adela Socol
Author Adina Elena Dănulețiu
Cuvinte cheie: ROA Return on Assets, ROE - Return on Equity, Credit risk ratio, Regression model
Coduri JEL: D12, C58, G21

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25. THE IMPACT OF FISCAL POLICY ON GROSS DOMESTIC PRODUCT IN THE EUROPEAN UNION. A PANEL VAR MODEL APROACH
Authors
Author Ioan Talpoș
Author Alexandru Avram
Author Roxana Heteș
Cuvinte cheie: monetary policy, fiscal policy, economic growth
Coduri JEL: E63

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26. ECONOMIC - FINANCIAL AND SOCIAL CRISIS: BETWEEN THE FUNCTIONS OF THE STATE AND NATURE'S LAWS
Authors
Author Cristian - Marian Barbu ARTIFEX
Cuvinte cheie: crisis, economic model, paradigm, creative destruction, natural laws, animal spirits
Coduri JEL: A10, E00, F63, O10, P00

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27. KNOWLEDGE ECONOMY AND ENTREPRENEURSHIP ENVIRONMENT IN ROMANIA
Authors
Author Vasile Burja
Author Camelia Burja
Cuvinte cheie: knowledge economy, Data Envelopment Analysis, entrepreneurship environment, research- development
Coduri JEL: L26, O11, O32

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28. ANALYSIS OF THE RESULTS IN IMPLEMENTING THE OPERATIONAL PROGRAM FOR HUMAN RESOURCES DEVELOPMENT 2007-2013 FOR CENTER REGION, ROMANIA
Authors
Author Ionela Gavrilă-Paven
Author Iulian Bogdan Dobra
Author Lucian Docea
Cuvinte cheie: economic development, human development, regional economic development
Coduri JEL: O12, O15, R11, R58

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29. THE REMITTANCES AS A POTENTIAL ECONOMIC GROWTH RESOURCE FOR ROMANIA
Authors
Author Zizi Goschin
Cuvinte cheie: remittances, economic growth, Romania
Coduri JEL: C51, F22

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30. FRACTAL CHARACTERISTICS OF WORLD MARKET COMMODITY DERIVATIVES
Authors
Author Oksana Mihajlovsky Chernivtsi
Cuvinte cheie: derivatives, clusters of investors, Hurst exponent, fractal analysis, fractal dimension.
Coduri JEL: F30

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31. THE EVOLUTION OF REGIONAL DEVELOPMENT AGENCIES: TURKEY CASE
Authors
Author Yılmaz Toktaș
Author Haktan Sevinç
Author Eda Bozkurt
Cuvinte cheie: Regional Development, Regional Development Agencies, Regional Development Agencies in Turkey
Coduri JEL: F00, O10, O18

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32. THE IMPORTANCE OF EMPLOYEE MOTIVATION TO INCREASE ORGANIZATIONAL PERFORMANCE
Authors
Author Ioan Moise Achim
Author Larisa Dragolea
Author George Bălan
Cuvinte cheie: motivation, human resource, job satisfaction.
Coduri JEL: M54, J53

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33. ANALYZING ROMANIAN SPORTS ORGANIZATIONS MANAGEMENT USING ECONOMETRIC FRONTIER
Authors
Author Alin Molcuț
Cuvinte cheie: sports performance, input-output, Balanced Score Card, football organizations, economic growth
Coduri JEL: M 12, L 83

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34. TOURISM - THE MAIN COMPONENT OF HOSPITALITY INDUSTRY - IT'S EVOLUTION IN ROMANIA
Authors
Author Carmen Scorșe
Author Larisa Dragolea
Author Liliana Paschia
Cuvinte cheie: tourism, macro-environment, indicators of tourist movement
Coduri JEL: M 21, E 29

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35. KNOWLEDGE MANAGEMENT AND ORGANISATIONAL STRUCTURE DESIGN PROCESS
Authors
Author Mihai Vărzaru
Author Anca Antoaneta Vărzaru
Cuvinte cheie: knowledge management, organizational structure, structural forces, adocracy
Coduri JEL: M12, M13, M21

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36. USING DISCRIMINANT ANALYSIS IN RELATIONSHIP MARKETING
Authors
Author Iacob Cătoiu
Author Mihai Țichindelean
Cuvinte cheie: relationship marketing, discriminant analysis, value chain, perceived value, satisfaction
Coduri JEL: M31, C31

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37. THE OPINION OF PUBLIC AUTHORITIES REGARDING TOURSIM DEVELOPMENT IN ALBA COUNTY
Authors
Author Claudia Moisă
Author Andreea Muntean
Cuvinte cheie: tourism development, tourism development strategy
Coduri JEL: M31

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38. CULTURAL MARKETING IMPLICATIONS ON ALBA COUNTY DEVELOPMENT
Authors
Author Andreea Muntean
Author Carmen Pastiu
Author Silvia Maican
Cuvinte cheie: cultural marketing, tourism development, tourist motivation
Coduri JEL: M31, L 83

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39. GREEN PURCHASE INTENTIONS OF ROMANIAN CONSUMERS
Authors
Author Carmen Adina Pastiu
Cuvinte cheie: Green Purchase Intention, Perceived Product Price, Perceived Product Quality, Organization's Green Image
Coduri JEL: M31

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40. TOURIST SERVICES CONSUMER SATISFACTION (CRUISES)
Authors
Author Janetta Sîrbu
Cuvinte cheie: consumer, satisfaction, tourism, questionnaire
Coduri JEL: M31, M37

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41. EXPLORING PRIVACY-RELATED ASPECTS OF THE CONSUMERS' DIRECT APPROACH
Authors
Author Călin Vegheș
Author Mihai Orzan
Author Carmen Acatrinei
Author Diana Dugulan
Cuvinte cheie: consumers' privacy, direct communication tools, personal data protection
Coduri JEL: M31

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