Annales Universitatis Apulensis. Series Oeconomica

Issue Volumul 1 | Vol. Numărul 8

30 June 2006

Contents: View

Articole
1. DELIMITATIV-METHODOLOGY ISSUES BETWEEN THE TWO CONCEPTS: COST AND EXPENSE
Authors
Author Banc Marius Mircea
Cuvinte cheie: cost, expense, concepts.
Coduri JEL: D26, M41

Detalii PDF
2. IDENTIFYING THE COST CAUSES AT S.C. “APULUM” SA ALBA IULIA
Authors
Author Sorin Briciu
Author Florentina Sas
Cuvinte cheie: ABC method, costs, factors that generate the costs.
Coduri JEL: D26, M41

Detalii PDF
3. THE INFORMATIONAL SYSTEM OF MANAGEMENT ACCOUNTING
Authors
Author Briciu Sorin
Author Teiusan Sorin-Ciprian
Cuvinte cheie: informational system, management accounting, accounting informational system.
Coduri JEL: M41, D80

Detalii PDF
4. SOME VIEWPOINTS ON IMPROUVING MANAGERIAL ACCOUNTING
Authors
Author Oprea Calin
Author Monica Viorica Nedelcu
Cuvinte cheie: managerial accountancy, costs calculation, accounting organization.
Coduri JEL: M41

Detalii PDF
5. APPLYING PERFORMANCE AUDIT IN A PUBLIC ENTITY THAT PROVIDES PUBLIC SERVICES
Authors
Author Cibu (Jeflea) Dochita
Cuvinte cheie: perfomance,performance auditing.
Coduri JEL: M42, P17

Detalii PDF
6. ACCOUNTING IN INSURANCE COMPANY - BETWEEN GENERAL AND CHARACTERISTIC
Authors
Author Rodica Cistelecan
Author Anamari Beatrice Stefan
Author Raluca Meda Sumandea Simionescu
Cuvinte cheie: insurance and reinsurance contracts, insurance companies, accounting.
Coduri JEL: M41, G22

Detalii PDF
7. THE SIGNIFICATION LIMIT, DECISIONAL FACTOR IN FINANCIAL ACCOUNTING AUDIT
Authors
Author Crasoveanu (Oprean)
Cuvinte cheie: signification limit, level, financial situations.
Coduri JEL: M42

Detalii PDF
8. THE IMPACT OF ACCOUNTING HARMONIZATION AND NORMALIZATION ON NATIONAL AND INTERNATIONAL LEVEL ON COMUNICATION TYPES AVAILABLE TO THE LEADERSHIP OF AN ORGANIZATION
Authors
Author Ion CUCUI
Cuvinte cheie: International Financial Reporting Standards, accounting harmonization and normalization, management organization.
Coduri JEL: M41, F00

Detalii PDF
9. DEDUCTIONS REGIME. OBLIGATIONS OF VAT PAYERS
Authors
Author Fit Tito
Author Munteanu Dorin
Cuvinte cheie: deductions, Added Value Tax.
Coduri JEL: M41, E62, H32

Detalii PDF
10. INTERNAL AUDITORS - A NEW PROFESSION
Authors
Author Marcel Ghita
Cuvinte cheie: internal auditors, certifications system, certifying internal auditors.
Coduri JEL: M42

Detalii PDF
11. SYSTEM ATTESTING INTERNAL AUDITORS IN ROMANIA
Authors
Author Marcel Ghita
Author Razvan Ghita
Cuvinte cheie: certification system, internal auditors.
Coduri JEL: M42

Detalii PDF
12. FEATURES OF INTERNAL AUDIT
Authors
Author Razvan Ghita
Cuvinte cheie: internal audit, internal control.
Coduri JEL: M42

Detalii PDF
13. CHARACTERISTICS OF APPLICATION OF ACCOUNTING PRINCIPLES TO BANKS
Authors
Author Grigorescu Sorin
Cuvinte cheie: accounting, accounting principles, IASB, financial statement, bank activities.
Coduri JEL: M41

Detalii PDF
14. COST CALCULATION METHODS IN MINING INDUSTRY
Authors
Author Ion-Trifoi Gigi
Cuvinte cheie: adminnistration accounting, calculation methods, mining industry.
Coduri JEL: M41, D24

Detalii PDF
15. ACCOUNTING POLICIES AND THEIR INFLUENCE ON COMPANY'S PERFORMANCE AND POSITION
Authors
Author Cristina Lidia Manea
Cuvinte cheie: accounting policies, financial statements, accounting trearments.
Coduri JEL: M41, D00

Detalii PDF
16. STANDARDIZATION OF CONTEMPORARY ACCOUNTING SYSTEMS IN GLOBALIZATION CONDITIONS
Authors
Author Dorel Mates
Author Mihaela Stet
Author Szabo Ioan
Cuvinte cheie: accounting system, globalization, normalization, harmonization and accounting convergence.
Coduri JEL: M41

Detalii PDF
17. THE ACCOUNTANT ROLE IN ORGANIZING A PERFORMANT AND MODERN ENTREPRISE
Authors
Author Camelia Mihalciuc
Cuvinte cheie: accountant, accounting.
Coduri JEL: M41

Detalii PDF
18. ACCOUNTING INFORMATION - SUPPORT FOR DETERMINATION OF ENTITY'S RENTABILITY
Authors
Author Camelia Mihalciuc
Cuvinte cheie: accountancy information, analysis.
Coduri JEL: M41

Detalii PDF
19. ACCOUNTING REGULATIONS ACCORDING WITH EU DIRECTIVES REGARDING FINANCIAL STATEMENTS
Authors
Author Mitac Mirela - Claudia
Cuvinte cheie: International Accounting Standards, Financial Accounting Standards, harmonization.
Coduri JEL: M41

Detalii PDF
20. REGULATION AND NORMALIZATION OF MANAGEMENT ACCOUNTING FOR AN ECONOMIC ENTITY
Authors
Author Neamtu Ion-Horia
Author Teiusan Sorin-Ciprian
Cuvinte cheie: management accounting, normalisation, management accountant.
Coduri JEL: M41

Detalii PDF
21. THE TYPOLOGY OF FINANCIAL AUDIT
Authors
Author Ioan Oprean
Author Delia Oprean
Cuvinte cheie: internal audit, external audit.
Coduri JEL: M42

Detalii PDF
22. CALCULATING INFRASTUCTURE COSTS
Authors
Author Paunica Mihai
Cuvinte cheie: costs, calculation,railway infrastructure
Coduri JEL: M41

Detalii PDF
23. THE PRUDENCE PRINCIPLE - THE BASIS FOR REASONING OF THE PROFESSIONAL ACCOUNTANT
Authors
Author Gheorghe Popescu
Cuvinte cheie: prudence principle, professional accountant.
Coduri JEL: M41

Detalii PDF
24. TRUE AND FAIR VIEW VERSUS TAXATION IN 2006 ROMANIAN ACCOUNTING
Authors
Author Gheorghe Popescu
Author Veronica Adriana Popescu
Author Cristina Raluca Popescu
Cuvinte cheie: faithful image, fiscality, accounting.
Coduri JEL: M41, H30

Detalii PDF
25. VULNERABILITIES OF FINANCIAL AND ACCOUNTING INFORMATION IN MARKET ECONOMY
Authors
Author Veronica Adriana Popescu
Cuvinte cheie: data, financial and accounting information.
Coduri JEL: M41

Detalii PDF
26. FEW MUTATIONS INDUCED IN PUBLIC INSTITUTIONS ACCOUNTING IN 2006
Authors
Author Cristina Raluca Popescu
Cuvinte cheie: accounting, public institutions.
Coduri JEL: M41

Detalii PDF
27. APPROACHING ACCOUNTING IN THE CONTEXT OF NEW INFORMATIONAL TECHNOLOGIES
Authors
Author Florin RADU
Cuvinte cheie: informatic technologies, accounting
Coduri JEL: M41

Detalii PDF
28. GLOBALIZING ACCOUNTING WHEN USING THE INFORMATIONAL TECHNOLOGIES
Authors
Author Valentin RADU
Author Mariana RADU
Cuvinte cheie: globalization, accounting, informational technologies.
Coduri JEL: M41, D83

Detalii PDF
29. THE OPORTUNITY O INTERIM FINANCIAL REPORTING
Authors
Author Rapcencu Cristian
Cuvinte cheie: IAS 34, interim financial report.
Coduri JEL: M41

Detalii PDF
30. ACCOUNTING IN NATIONAL DEFENSE MILITARY UNITS
Authors
Author Marius Adrian Raducea
Cuvinte cheie: accounting, army, public institutions.
Coduri JEL: M41

Detalii PDF
31. FINANCIAL CONTROL AND PUBLIC INTERNAL AUDIT IN NATIONAL DEFENSE MILITARY UNITS
Authors
Author Larisa Loredana Beian Raducea
Cuvinte cheie: financial auditing, army.
Coduri JEL: M42

Detalii PDF
32. DEVELOPMENT OF RELATED PARTY DISCLOSURES
Authors
Author Raileanu Vasile
Cuvinte cheie: IFRS, group's consolidated financial statements.
Coduri JEL: M41

Detalii PDF
33. FINANCIAL - ACCOUNTING ISSUES REGARDING THE ACCOMMODATION ACTIVITY IN ROMANIAN TOURISM
Authors
Author Doru-Bogdan Ravas
Cuvinte cheie: accommodation activity, turism, bookkeeping.
Coduri JEL: M41

Detalii PDF
34. ACCOUNTING CONVERGENCE VS. ACCOUNTING HARMONIZATION - IMPLICATIONS IN THE INSURANCE SECTOR
Authors
Author Daniel Stefan
Author Ovidiu Spatacean
Author Decebal Manole Bogdan
Author Mariana Nandrea
Cuvinte cheie: globalization, insurance sector, financial reports, IFRS.
Coduri JEL: M41

Detalii PDF
35. EXPENSES AND COSTS OF PRODUCTION - A CONCEPTUAL APROACH
Authors
Author Nela Steliac
Cuvinte cheie: expensise, costs.
Coduri JEL: M41, D26

Detalii PDF
36. SOCIO-ECONOMIC ENVIRONMENT OF THE COMPANY AND THE NEED FOR COUNTABLE FINANCIAL INFORMATION
Authors
Author Loredana Tanase
Cuvinte cheie: financial information, socio-economic environment.
Coduri JEL: M41

Detalii PDF
37. DISCLOSURE OF EXPENSES
Authors
Author Teiusan Sorin-Ciprian
Cuvinte cheie: disclosure of expenses, IAS.
Coduri JEL: M41

Detalii PDF
38. ASPECTS CONCERNING LEASE BIOLOGICAL ASSETS AND LAND
Authors
Author Todea Nicolae
Author Deaconu Sorin-Constantin
Cuvinte cheie: lease, biological asset, accounting.
Coduri JEL: M41

Detalii PDF
39. DETERMINATION, REGISTRATION, PURSUIT AND REPORT OF THE REVALUATION DEPOSITS
Authors
Author Todea Nicolae Dan
Cuvinte cheie: accounting regulations, disclosure, registration
Coduri JEL: M41

Detalii PDF
40. RESISTANCE TO CHANGE - CAUSES AND EFFECTS AT MILITARY SCHOOL'S SELECTION SYSTEM
Authors
Author Mircea Adrian TRAMONTINI
Cuvinte cheie: military school, selection system, recruitment
Coduri JEL: M41

Detalii PDF
41. ACCOUNTING FOR THE MERCHENDISE IMPORT IN CONSIGMENT
Authors
Author Mihaela Tulvinschi
Cuvinte cheie: import in consignment, accounting, FOB, CAF, CIF.
Coduri JEL: M41

Detalii PDF
42. METHOD OF LAYING A STANDARD COST FOR CALCULATE M3 OF TIMBER CUT
Authors
Author Cristina Otilia Tenovici
Cuvinte cheie: management accounting, costs
Coduri JEL: M41, M11

Detalii PDF
43. INVESTMENT DECISION IN CAPITAL MARKET AND THE ROLE OF AUDITING ACCOUNTING-FINANCIAL INFORMATION
Authors
Author Turlea Eugeniu
Cuvinte cheie: audit, financial transaction
Coduri JEL: M42

Detalii PDF
44. PERFORMANCE AUDIT, ESSENTIAL ELEMENT OF IMPROVING THE MANAGEMENT OF PUBLIC SECTOR ORGANIZATIONS
Authors
Author Eugeniu Turlea
Cuvinte cheie: performance audit, accounting.
Coduri JEL: M42

Detalii PDF
45. AUDITING THE CREDIT INSTITUTIONS
Authors
Author Mariana Vlad
Cuvinte cheie: audit, credit institutions, accounting.
Coduri JEL: M42

Detalii PDF
46. QUALITATIVE CONTROL OF AUDITING
Authors
Author Vuta Mihai
Author Vuta Mariana
Cuvinte cheie: auditing, control.
Coduri JEL: M42

Detalii PDF
47. FINANCIAL COMMUNICATIONS BASED ON CASH-FLOWS
Authors
Author Cristian Zgreaban
Cuvinte cheie: financial communication, accounting.
Coduri JEL: M41

Detalii PDF
View All Issues