Annales Universitatis Apulensis. Series Oeconomica

Issue Volumul 2 | Vol. Numărul 8

31 December 2006

Contents: View

Articole
1. ANALYSIS OF CAPITAL STRUCTURE AND SOLVABILITY OF FIRM
Authors
Author Victor Ardelean
Cuvinte cheie: capital, equity, debt
Coduri JEL: G30, G32

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2. MANAGEMENT OF TITLES PORTFOLIO THROUGHOUT MULTICRITERIALE MODELS. COMMENTARY ON ROMANIA'S CASE
Authors
Author Leonardo Badea
Cuvinte cheie: factorial model, APT model, share
Coduri JEL: C33

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3. ISSUES REGARDING FINANCIAL FLOWS AND CYCLES
Authors
Author Panfil Banc
Cuvinte cheie: economic flow, treasury, economic cycle
Coduri JEL: M20, G39, G35

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4. THE BUDGETS - INSTRUMENTS OF SHORT TERM FINANCIAL FORECASTING
Authors
Author Panfil Banc
Author Banc Marius Mircea
Cuvinte cheie: budget, forecasting, budgeting process, functional structure
Coduri JEL: G30, G31

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5. MANUFACTURING AND DISTRIBUTION OF MILK PRODUCTS - THEIR ROLE IN INDUSTRY
Authors
Author Barbu (Pana) Larisa-Florentina
Cuvinte cheie: diary products, production, distribution
Coduri JEL: D24, D30

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6. GLOBALIZATION OF BANK INDUSTRY
Authors
Author Ioan Bătrâncea
Author Maria Bătrâncea
Cuvinte cheie: bank, bankruptcy, standard
Coduri JEL: G21, F30

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7. NEW ISSUES REGARDING FINANCIAL ANALISYS OF ROMANIAN ECONOMIC ENTITIES WHILE ADOPTING IFRS
Authors
Author Larissa Bătrâncea
Cuvinte cheie: IFRS, financial statement, performance, financial standing
Coduri JEL: G30, G32

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8. DIAGNOSYS ANALISYS BASED ON RATE OF RETURN
Authors
Author Bordeianu Sebastian
Cuvinte cheie: rate of return, profit, economic-financial indicator
Coduri JEL: G30, G32, G33

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9. THE SYSTEM OF INDICATORS IN FINANCIAL ANALYSIS OF BANKS
Authors
Author Sorin Borlea
Cuvinte cheie: bank, asset, liability, profitability, financial management
Coduri JEL: G21, G30

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10. EFFICIENCY OF INVESTMENTS FOR SUSTAINABLE DEVELOPMENT
Authors
Author Burja Camelia
Cuvinte cheie: sustainable development, investment, environment, efficiency
Coduri JEL: Q01, Q56

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11. THE EFFECTS OF CAPITAL ROTATION ON FINANCIAL EQUILIBRIUM
Authors
Author Burja Vasile
Cuvinte cheie: financial equilibrium, permanent capital, fixed assets, rotation
Coduri JEL: G32, G39

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12. WAYS OF DIVERSIFYING STATE TITLES PORTFOLIO
Authors
Author Magdalena CĂLIN
Author Claudiu CĂLIN
Cuvinte cheie: state title, interest rate, price index
Coduri JEL: H27, H81

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13. SOURCES OF FUNDING ATTRIBUTE OF PENSIONS PUBLIC REGIME EXISTENCE
Authors
Author Cenar Iuliana
Cuvinte cheie: pension, financing sources, public pension system
Coduri JEL: H55, J14

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14. ANALYSIS OF FINANCIAL STATEMENTS
Authors
Author Ciobănașu Marilena
Cuvinte cheie: financial statement, financial analysis, financial data, decision-making
Coduri JEL: G30

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15. EUROPEAN COURT OF AUDITORS - EU EXTERNAL AUDIT INSTITUTION
Authors
Author Gheorghe Ciochină
Author Iuliana Ciochină
Cuvinte cheie: audit, European Union, revenue, expenditure
Coduri JEL: F36, M42

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16. COORDINATES OF FINANCIAL MANAGEMENT IN INSURANCE COMPANY
Authors
Author Lazăr Cistelecan
Author Daniel Ștefan
Author Manole Bogdan Decebal
Author Marcel N. Udrea
Cuvinte cheie: insurance, insurance company, financial management, financial position
Coduri JEL: G22, G29

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17. WORLDWIDE ECONOMIC CHANGES AFFECTING RURAL SOCIETY
Authors
Author Dan Coriolan Simedru
Cuvinte cheie: rural development, quality of life, agrarian sector, territorial administration
Coduri JEL: R11, Q00

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18. CONSIDERATIONS ON SOFTWARE ENGINEERS AND PROJECT MANAGEMENT OF ICT
Authors
Author Gabriel CUCUI
Cuvinte cheie: software, cost, system specification
Coduri JEL: D83

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19. ESTIMATION OF FAIR VALUE OF EQUITY INSTRUMENTS GRANTED IN SHARE-BASED PAYMENT TRANSACTIONS
Authors
Author Curpăn Alina Mihaela
Cuvinte cheie: fair value, equity instruments, option, dividend
Coduri JEL: G32, G10

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20. CAPITAL ADEQUACY - FUNDAMENTAL ELEMENT OF BANKING REGULATIONS
Authors
Author Daschievici Anișoara Niculina
Cuvinte cheie: capital, bank, intern obstacle
Coduri JEL: G21, G28

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21. CONCEPTUAL PREMISES ON DEPOSITS INSURANCE
Authors
Author Daschievici Anisoara Niculina
Cuvinte cheie: banking storehouse, depositor, creditor
Coduri JEL: G21

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22. THE ENTERPRISE AS SYSTEM AND ITS RELATIONS WITH INTERNAL AND EXTERNAL ENVIRONMENT
Authors
Author Dănulețiu Adina Elena
Cuvinte cheie: enterprise, objectives
Coduri JEL: D21, M21

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23. ISSUES IN EUROPEAN BUDGETING PROCESS
Authors
Author Danuletiu Dan-Constantin
Cuvinte cheie: budget, budget process, institution
Coduri JEL: F15, F36, H61

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24. INFORMATION AND ITS ROLE IN FINANCIAL MANAGEMENT OF ENTERPRISE
Authors
Author Constantin Dinte
Author Ion-Trifoi Gigi
Cuvinte cheie: information, financial management, decision system
Coduri JEL: M00, M15

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25. FINANCIAL CONTROL AND TAX CONTROL ON SUSPECT TRANSACTIONS
Authors
Author Ioan DOBRA
Cuvinte cheie: fiscal control, taxpayer, fiscal legislation
Coduri JEL: H25, H26

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26. THE COMPLEXITY OF INFLATIONARY PHENOMENON IN ROMANIA AND ITS IMPLICATIONS
Authors
Author Ioana Duca
Author Constantin Stoica
Cuvinte cheie: inflation, inflation targeting, monetary policy
Coduri JEL: E52, E31

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27. FINANCING SME IN EMERGING ECONOMIES
Authors
Author Alina Ernst
Cuvinte cheie: financial sector, financing, small and medium-sized enterprises, international integration
Coduri JEL: F36

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28. EU FACING NEW CHALLENGES AND OPPORTUNITIES
Authors
Author Gavrila - Paven Ionela
Cuvinte cheie: challenges, opportunities, integration proces
Coduri JEL: F15, F36

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29. SOCIAL -ECONOMIC AND INSTITUTIONAL TRANSFORMATIONS ASSUMED BY THE ECONOMIC INTEGRATION PHENOMENON
Authors
Author Gavrila - Paven Ionela
Cuvinte cheie: economic integration, economic policy, monetary policy
Coduri JEL: F15, F36, F42

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30. IMPACT OF INFORMATION TECHNOLOGIES IN FINANCIAL AUDIT
Authors
Author Gheorghe Mirela
Cuvinte cheie: accounting system, audit, accounting, computer techniques
Coduri JEL: M41, M42, M15

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31. STABILITY OF THE BANKING SYSTEM AND PRUDENTIAL SUPERVISION IN ROMANIA
Authors
Author Göndör Mihaela Liliana
Cuvinte cheie: banking system, supervision, credit risk, market risk, operational risk, reputational risk
Coduri JEL: G21

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32. THE ROLE OF ROMANIAN NATIONAL BANK IN ENSURING FREE MOVEMENT OF SERVICES
Authors
Author Göndör Mihaela Liliana
Cuvinte cheie: central bank, banking sector, EU accession
Coduri JEL: E58, F36

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33. RECENT DEVELOPMENTS OF NON-GOVERNMENTAL CREDIT IN ROMANIA
Authors
Author Marius Gust
Author Dorin Hoarca
Cuvinte cheie: banking system, non- governmental credit, current account
Coduri JEL: G21, E58, E51

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34. FUNDAMENTAL ANALISYS, DECISION FOR STOCK EXCHANGE INVESTMENTS
Authors
Author Hada Teodor
Author Moraru Alin
Cuvinte cheie: stock market, fundamental analysis, technical analysis
Coduri JEL: G10, G11

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35. ASPECTS OF DETERMINING CURRENT ASSET PERFORMANCE
Authors
Author Teodor Hada
Cuvinte cheie: current asset, indicator, performance
Coduri JEL: G30, G31

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36. LEGISLATIVE HARMONIZATION DUE TO ACQUIS COMMUNAUTAIRE
Authors
Author Roxana Ispas
Cuvinte cheie: European legislation, community actions, policy
Coduri JEL: F20, F21, F22, F23

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37. MODERN APPROACH ON CREDIT RISK
Authors
Author Iuga Iulia
Cuvinte cheie: credit risk, capital requirement, rating system
Coduri JEL: G21, G24

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38. BUDGETS AND ELECTRONIC DASHBOARD - MODERN TOOLS AND TECHNIQUES OF PERFORMANT MANAGEMENT
Authors
Author Cornel Nicolae Jucan
Cuvinte cheie: budget, forecast, planning, dashboard
Coduri JEL: G30, G31

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39. COMPANY'S DECISIONS ON DIVIDENDS IN THE CONTEXT OF CURRENT TAX POLICY
Authors
Author Adina Martin
Cuvinte cheie: dividend, profit, fiscal policy, capital market
Coduri JEL: G35, G11, G38

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40. INVESTMENTS IN ROMANIAN BANKING SYSTEM
Authors
Author Mitac Mirela - Claudia
Author Stoian Marian
Cuvinte cheie: investment, banking system, monetary market, capital market
Coduri JEL: G21, G24

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41. THE USE OF MATERIALITY AND AUDIT RISK WHEN PLANNING AND MANAGING THE AUDIT
Authors
Author Victor Munteanu
Cuvinte cheie: financial audit, financial statement, risk, materiality
Coduri JEL: M42, M41

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42. SUSTAINABLE DEVELOPMENT: MAIN OBTAINED RESULTS
Authors
Author Lazar Paula
Cuvinte cheie: sustainable development, environment, economy, society
Coduri JEL: Q01, Q56

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43. ENTERPRISE'S PERFORMANCE MEASURED BY INTERMEDIARY BALANCE OF ADMINISTRATION
Authors
Author Olaru Gabriela-Daniela
Cuvinte cheie: profit and loss account, commercial margin, production of financial year, added value, gross working surplus, the results of the exploitation, the current result, the net result
Coduri JEL: G32, M41

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44. EVOLUTIONS IN LIFE INSURANCE MARKET IN ROMANIA (STUDY CASE - ING NEDERLANDEN LIFE INSURANCE)
Authors
Author Pîrvu Daniela
Author Radulescu Magdalena
Cuvinte cheie: life insurance, insurance company, financial evolution
Coduri JEL: G22

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45. ISSUES IN LIQUIDITY RISK MANAGEMENT IN CREDIT INSTITUTIONS
Authors
Author Anamaria Popa
Cuvinte cheie: liquidity, asset, liability
Coduri JEL: G21, G29

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46. TAX REGULATIONS CONCERNING INDIRECT TAXES IN EUROPEAN UNION
Authors
Author Mirela-Anca Postole
Cuvinte cheie: fiscal policy, indirect taxation, European Union
Coduri JEL: E62, F36, H20

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47. ROMANIA ADHERATION TO THE EUROPEAN UNION: WINNERS AND LOSERS
Authors
Author Radulescu Magdalena
Author Pîrvu Daniela
Cuvinte cheie: European Union's enlargement, benefit, cost
Coduri JEL: F15, F20

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48. ALTERNATIVES FOR THE CLASSIC DATABASE DISTRIBUTED SYSTEMS
Authors
Author Dan-Andrei Sitar-Taut
Cuvinte cheie: database distributed systems, centralized database systems, federated database systems, interfacing technologies
Coduri JEL: M15

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49. SPECIFICITIES OF INTERBANK SETTLEMENT IN THE NATIONAL SYSTEM FOR ELECTRONIC PAYMENTS
Authors
Author Socol Adela
Author Codruta Fat
Cuvinte cheie: inter-banking payment system, payment instruments, electronic transfer
Coduri JEL: G21

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50. DETERMINATION OF ENTREPRISES'S FINANCIAL STATUS BY STATISTICAL DISCRIMINANT MODELS - STATEV MODEL -
Authors
Author State Violeta
Cuvinte cheie: ustainability, European Union, financial position
Coduri JEL: G39, M21

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51. A NEW DIMENSION IN ORGANISATIONS' FINANCIAL PERFORMANCE MEASUREMENT
Authors
Author Aurelia Stefanescu
Author Eugeniu Turlea
Cuvinte cheie: performance, accounting, treasury
Coduri JEL: M41, G30

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52. INCIDENCE OF LIQUIDITY RISK IN BANKING ACTIVITY
Authors
Author Mariana Vlad
Cuvinte cheie: liquidity, bank, deposit, liability
Coduri JEL: G21

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53. MODERN APPROACH ON MARKET FAILURE AND EXTERNALITIES
Authors
Author Mariana Vuta
Author Rodica Gherghina
Cuvinte cheie: market failure, outsourcing, social cost
Coduri JEL: D62, H23, H20

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54. THE HARMONIZATION OF PUBLIC FINANCIAL AUDIT WITH ACQUIS COMMUNITARIAN
Authors
Author Ion Tanase
Author Magdalena Claudia Burcea
Cuvinte cheie: acquis, financial control, audit
Coduri JEL: M42

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55. DECISION AND ITS ROLE IN FINANCIAL MANAGEMENT OF ENTERPRISE
Authors
Author Ion-Trifoi Gigi
Author Constantin Dinte
Cuvinte cheie: decision, decisional system, informational system
Coduri JEL: M00

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56. FINANCIAL INSTRUMENTS OF THE COMMON AGRICULTURAL POLICY
Authors
Author Daniela Zapodeanu
Author Popovici Ioana - Florina
Cuvinte cheie: Common agricultural policy, market intervention, financial help, production quota, common custom protection
Coduri JEL: Q14, Q18, F36

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57. MOVING AVERAGES IN TECHNICAL ANALYSIS OF LISTED FINANCIAL INSTRUMENTS
Authors
Author Daniela Zapodeanu
Author Dorina Popa
Cuvinte cheie: moving averages, trend, simple moving average, weighted moving average, exponential moving average
Coduri JEL: G11, G12

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