Annales Universitatis Apulensis. Series Oeconomica

Issue Volumul 1 | Vol. Numărul 9

30 June 2007

Contents: View

Articole
1. THE MARKET ENVIRONMENT - INVESTMENT CONSTRAINTS
Authors
Author Ioan E. Nistor
Author Viorela-Ligia Văidean
Cuvinte cheie: investment, choice, constraints, restrictions
Coduri JEL: D92, G11, G18

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2. CONCEPT OF RESOURCE CAPITAL IN COMPANIES
Authors
Author Marlena Grabowska
Cuvinte cheie: resource capital, equity, assets
Coduri JEL: G30, G32, G31

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3. PUBLIC FINANCE AND EXTREME EVENTS
Authors
Author Ioan Talpoș
Author Cosmin Enache
Cuvinte cheie: public finance, extreme event, public-private partnership
Coduri JEL: H10, H50

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4. THE TECHNOLOGICAL AND FUNCTIONAL VECTORS OF THE KNOWLEDGE SOCIETY
Authors
Author Cornel Nicolae Jucan
Cuvinte cheie: knowledge, human actions, knowledge-based economy
Coduri JEL: D83, O30, O31

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5. TAX POLICY AND FISCAL COMPETITION IN THE EUROPEAN UNION
Authors
Author Marilen Pirtea
Author Marius Miloș
Author Laura Raisa Iovu
Cuvinte cheie: tax competition, tax harmonization, tax system
Coduri JEL: F36, H21

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6. THE IMPACT OF NATURAL CATASTROPHES AND CLIMATE CHANGE ON INSURERS
Authors
Author Flavia Barna
Cuvinte cheie: atastrophe, risk, insurance
Coduri JEL: G22, G28

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7. THE IMPACT OF MACROECONOMIC VARIABLES ON THE BUCHAREST STOCK EXCHANGE
Authors
Author Flavia Barna
Author Bogdan Dima
Author Marilen Pirtea
Cuvinte cheie: stock exchange, macroeconomic variables, inflation rate, interest rate, exchange rate
Coduri JEL: E01, E60, G10

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8. RISK MANAGEMENT - A PART OF BANK MANAGEMENT
Authors
Author Ioana Murariu
Cuvinte cheie: risk, risk management, customer
Coduri JEL: G20, G21, G29

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9. THE MOTIVATIONS OF THE TRANSNATIONAL COMPANIES TO EFFECT FOREIGN CAPITAL INVESTMENTS IN THE EAST-EUROPEAN ECONOMIES
Authors
Author Sebastian Ene
Author Georgiana Mîndreci
Cuvinte cheie: inancial market, multinational companies, financial resources
Coduri JEL: G10, F23, G32

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10. THE IMPACT OF FINANCIAL STRUCTURE ON CORPORATE GOVERNANCE MECHANISMS
Authors
Author Andrei Stănculescu
Cuvinte cheie: financial structure, stakeholder, shareholder
Coduri JEL: G30, G32

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11. SMALL BUSINESS AND E-BANKING LOGISTIC
Authors
Author Brîndușa Sterpu
Cuvinte cheie: e-banking, retail banking, business
Coduri JEL: D89, G21

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12. THE EVALUATION OF FINANCIAL INSTRUMENTS
Authors
Author Marian Florin Aitai
Cuvinte cheie: financial instruments; evaluation techniques, financial assets
Coduri JEL: G10, G12

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13. INVESTING IN HEALTH
Authors
Author Jucan Carmen Ioana
Cuvinte cheie: human capital, health, investment
Coduri JEL: I10, I18, H51

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14. THE TRANSACTIONS BETWEN AFFILIATED COMPANIES AND THE FISCAL CONSEQUENCES WHEN THEY ARE NOT „AT AN ARM'S LENGHT”
Authors
Author Ioan Dobra
Author Attila Szora TAMAS
Cuvinte cheie: multinational companies, fiscal regulations, taxation
Coduri JEL: H25, F23

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15. BUDGETARY IMPLICATIONS WHEN USING ELECTRONIC TRANSACTIONS IN THE ROMANIAN PUBLIC SECTOR
Authors
Author Nicolae Carmen
Cuvinte cheie: public sector, electronic transactions, budgetary revenues,payments
Coduri JEL: H 29, H59, O38

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16. APPLICATION REGARDING THE INDICATORS FOR THE COST-BENEFIT ANALYSES ON INFRASTRUCTURE PROJECTS
Authors
Author Teodor Hada
Author Attila Tamas Szora
Cuvinte cheie: cost-benefit analysis, investment, efficiency, risk
Coduri JEL: D61, D81, H34

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17. THE PROFITABILITY ANALYSIS ON BASE THE PROFIT AND LOSSES ACCOUNT WITHIN THE AGRICULTURAL HOLDINGS
Authors
Author Vasile Burja
Cuvinte cheie: profit and losses account, agricultural holdings, performance
Coduri JEL: M41, Q12

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18. PRESENT ELEMENTS AND PROSPECTS FOR DEVELOPMENT THE SUSTAINABLE FARMING IN ROMANIA
Authors
Author Burja Camelia
Cuvinte cheie: agriculture, development strategy, sustainability, model
Coduri JEL: Q01, Q12

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19. THE TIPOLOGY OF INFORMATION NECESSARY FOR THE BANKS AND THE FACTORS THAT INFLUENCE CREDIT RISK
Authors
Author Iulia Cristina Iuga
Cuvinte cheie: credit risk; crediting risk management; Basel II Agreement
Coduri JEL: G21, G29

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20. QUALITATIVE AND QUANTITATIVE ASPECTS OF OPERATIONAL BANKING RISK IN ROMANIA
Authors
Author Adela Socol
Cuvinte cheie: operational risk, bank, operational risk management
Coduri JEL: G20, G21, G28, F36

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21. AN ASSESSMENT OF THE FINANCING SYSTEM OF LOCAL COMMUNITIES IN ROMANIA
Authors
Author Dănule iu Dan Constantin
Author Mutașcu Mihai Ioan
Author Enache Cosmin
Cuvinte cheie: local budget, budget system, equalization grants
Coduri JEL: H71, H72, H77

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22. THE ROLE OF THE ROMANIAN ENVIRONMENTAL FUND IN FINANCING ENVIRONMENTAL PROGRAMMES
Authors
Author Dan Constantin Dănule iu
Author Sorin Ciprian Teiușan
Cuvinte cheie: Environmental Fund, environment projects, income sources, spending destinations.
Coduri JEL: H23, H50, Q58

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23. A MODEL FOR ANALISING FINANCIAL EQUILIBRIUM OF FIRM
Authors
Author Adina Elena
Cuvinte cheie: financial equilibrium, working capital, treasury of the firm, model
Coduri JEL: C00, G32, L21

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24. NATURAL CALAMITIES IN AGRICULTURE AND THEIR INSURABILITY IN ROMANIA
Authors
Author Sorin Ciprian Teiușan
Author Adela Socol
Author Iulia Iuga
Cuvinte cheie: calamity, insurance, agricultural insurance
Coduri JEL: G22, Q14,

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25. RECOGNITION, MEASUREMENT AND DISCLOSURE OF FINANCIAL INSTRUMENTS ACCORDING TO INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS)
Authors
Author Tatiana Danescu
Author Ovidiu Spatacean
Cuvinte cheie: financial instruments, recognition, measurement, IFRS, investors.
Coduri JEL: D53, F30, G11

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26. THE INTERNAL AUDIT AS A PART OF THE RISK MANAGEMENT PROCESS IN THE PUBLIC SECTOR ENTITIES
Authors
Author Eugeniu Turlea
Author Aurelia Stefanescu
Cuvinte cheie: internal audit, risk management, public sector.
Coduri JEL: A19, D02, M42

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27. ESTABLISHING THE DIMENSIONS OF THE INTERNAL AUDIT COMPARTMENT AND THE WAY OF ELABORATING THE RISK REGISTER
Authors
Author Marcel Ghita
Author Razvan Ghita
Cuvinte cheie: internal audit, internal auditors, risk.
Coduri JEL: M42, A19

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28. THE CONSULTANCY OR COUNSELING ASSURED BY INTERNAL AUDIT
Authors
Author Marcel Ghita
Author Sevastian Barbulescu
Author Razvan Ghita
Cuvinte cheie: internal audit, consultancy, counseling.
Coduri JEL: M42, M59

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29. QUALITY CONTROL AND PERFORMANCE IN ACCOUNTING
Authors
Author Victor Munteanu
Cuvinte cheie: accounting quality, accounting information, international accounting standards.
Coduri JEL: L15, M41, L25

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30. REGARDING THE ACCOUNTING POLICY AND TREATMENT PRESCRIBED BY THE IASB FOR THE EVALUATION AND EXPLORING ACTIVES
Authors
Author Neamtu Horia
Author Teiusan Sorin-Ciprian
Cuvinte cheie: evaluation and exploring actives, accounting policy and treatment, IFRS 6.
Coduri JEL: M41, F00

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31. THE STATEMENT OF CASH FLOWS
Authors
Author Cernusca Lucian
Author Mates Dorel
Cuvinte cheie: cash flows, financial statement.
Coduri JEL: F39, M41

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32. ACCOUNTING POLITICS IN CONTEXT OF ANNUAL ACCOUNTS
Authors
Author Cernusca Lucian
Author Mates Dorel
Cuvinte cheie: accountancy, accounting politics, annual accounts.
Coduri JEL: M41, A19

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33. FACTORS DETERMINING THE FIRM'S COST OF CAPITAL
Authors
Author Marioara Mirea
Author Nicoleta Asalos
Author Aivaz Kamer Ainur
Cuvinte cheie: the cost of capital, financial decisions.
Coduri JEL: L00, D24, F21

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34. RECOGNITION OF CONTRACT REVENUES AND EXPENSES
Authors
Author Victoria Firescu
Cuvinte cheie: contract revenues, contract costs, recognition.
Coduri JEL: M41, G00

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35. UBL - AN UNIVERSAL BUSINESS LANGUAGE FOR XML
Authors
Author Florin Mihai
Author Ofelia Aleca
Author Cristina Tartavulea
Cuvinte cheie: XML, UBL language.
Coduri JEL: D83, L86, C88

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36. A COMPARATIVE APPROACH OF FAIR VALUE CONCEPT
Authors
Author Nicoleta Asalos
Author Mariana Mirea
Cuvinte cheie: fair value measurement, Statement of Financial Accounting Standards 157.
Coduri JEL: M41, D00, F00

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37. FUNDAMENTALS AND PRACTICES FOR THE INITIAL RECOGNITION OF THE FIXED ASSETS
Authors
Author Marinela-Daniela Manea
Author Veronica Stefan
Cuvinte cheie: recognition of the fixed assets, IFRS.
Coduri JEL: M41, F00

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38. INTERNAL FACTORING REALITIES AND PERSPECTIVES IN ROMANIA
Authors
Author Daniela-Marinela Manea
Author Rada Postolache
Cuvinte cheie: internal factoring, factoring operations.
Coduri JEL: A19, D29

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39. ACKNOWLEDGING, ASSESSING AND RECORDING GROUPED NON-TANGIBLE ASSETS IN THE BOOKS
Authors
Author Manea Marinela-Daniela
Author Gîju George Ciprian
Cuvinte cheie: non-tangible assets, acknowledge.
Coduri JEL: M41, F00

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40. THE SYSTEMIC VISION OF ACCOUNTING
Authors
Author Gomoi Bogdan Cosmin
Cuvinte cheie: bookkeeping, accounting.
Coduri JEL: M41, A19

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41. THE INFORMATIONAL CONTENT OF THE BALANCE SHEET AND THE ACCOUNTING INTERNATIONAL ARMONIZATION
Authors
Author Gomoi Bogdan Cosmin
Cuvinte cheie: accounting information, accounting international armonization, balance sheet.
Coduri JEL: M41, F00

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42. AUDIT RISK, MATERIALITY AND THE PROFESSIONAL JUDGEMENT OF THE AUDITOR
Authors
Author Horatiu Rotaru
Cuvinte cheie: auditor's professional judgement, audit risk.
Coduri JEL: M42, M59

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43. BUSINESS ADMINISTRATION OPINION CONCERNING THE USE OF ACCOUNTING SOFTWARE IN ROMANIA
Authors
Author Horatiu Rotaru
Cuvinte cheie: accounting software, users of accounting.
Coduri JEL: M42, M19, L86

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44. PARTICULARITIES OF EVIDENCE OF THE GOODS
Authors
Author Gabi Dragu
Cuvinte cheie: cash accounting, accrual accounting, evidence, goods.
Coduri JEL: M41, D00

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45. POSSIBILITIES FOR THE EFFECTIVE PURSUANCE OF THE COSTS IN THE PORCELAIN INDUSTRY
Authors
Author Sas Florentina
Cuvinte cheie: costs, standard cost method, porcelain factory.
Coduri JEL: M41, D24, L69

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46. PUBLIC SERVICES IN THE PUBLIC ADMINISTRATION SYSTEM FROM ROMANIA
Authors
Author Corneliu Stefan
Author Maria-Cristina Stefan
Cuvinte cheie: public services, public administration system.
Coduri JEL: P43, H00, M19

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47. THE PREMISES CREATED BY THE INFORMATION SOCIETY FOR THE USE OF THE INFORMATION TECHNOLOGY AND COMMUNICATIONS IN THE EXTERNAL AUDIT
Authors
Author Vasile Dumitras
Cuvinte cheie: external audit, public administration, information security, information technolog and communications.
Coduri JEL: M42, D83, L86

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48. IMPLEMENTING THE INTERNAL CONTROL & FINANCIAL MANAGEMENT SYSTEM
Authors
Author Razvan Ghita
Cuvinte cheie: implementation, internal control, internal audit, financial management system.
Coduri JEL: M42, P49

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49. SOCIAL ACCOUNTING TO MAKE THE SOCIAL RESULTS VISIBLE
Authors
Author Gâju George Ciprian
Cuvinte cheie: social accounting, implications, accounting, social results.
Coduri JEL: A13, M41

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50. COMPANY'S FINANCIAL PERFORMANCE - A SATISFACTORY COMPROMISE BETWEEN STABILITY AND PROFITABILITY
Authors
Author Moiceanu (Marin) Elena Liliana
Cuvinte cheie: financial performance, globalization, company, profitabilty.
Coduri JEL: P47, L25

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51. A CRITICAL ANALYSIS OF TODAY'S ACCOUNTING AND COST CALCULATION SYSTEM IN WOOD INDUSTRY
Authors
Author Dorin Munteanu
Cuvinte cheie: analysis, cost calculation system, wood industry.
Coduri JEL: M41, D24, L73

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52. CREATIVE ACCOUNTING - ART?
Authors
Author Pana Daniela Nicoleta
Cuvinte cheie: accounting, creative accounting, managerial creative accounting.
Coduri JEL: M41, A19

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53. EVOLUTION AND CONTROVERSIES REGARDING THE STANDARDIZATION, VALUATION AND AMORTIZATION OF THE GOODWILL
Authors
Author Popescu Aurora
Cuvinte cheie: goodwill, amortization, IFRS 3.
Coduri JEL: M49, F00

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54. GROUNDING DECISION IN PUBLIC INSTITUTIONS BASING ON INFORMATION PROVIDED BY FINANCIAL ADMINISTRATION BOOK- KEEPING
Authors
Author Iulian Stefan
Cuvinte cheie: financial administration book-keeping, public institutions, information.
Coduri JEL: M41, D83

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55. THE IMPACT OF THE ACCOUNTING NORMALIZATION AND HARMONIZATION ON THE PRESENTATION OF THE ACCOUNTING- FINANCIAL INFORMATION
Authors
Author Mioara Turcas
Cuvinte cheie: accounting normalization, harmonization, international convergence, IFRS.
Coduri JEL: M41, F00, D83

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56. RESPONSIBILITY CENTRES' ROLE IN PRACTICING A PERFORMING MANAGEMENT
Authors
Author Briciu Sorin
Cuvinte cheie: responsibility centre, profit centres, costs centres, budget.
Coduri JEL: M41, D24, D80

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57. GENERAL AND PARTICULAR IN THE ACCOUNTING CONSTITUTION OF THE SOURCES OF THE NATIONAL FOUND OF SOCIAL HEALTH INSURANCES
Authors
Author Iuliana Cenar
Cuvinte cheie: sources, health insurances, accounting.
Coduri JEL: M41, D00, I19

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58. THE REGISTRATION AND THE DEPRECIATION OF YOUNG TREE PLANTATIONS AND VINEYARDS
Authors
Author Attila Szora TAMAS ORCID: 0000-0003-0950-1859
Author Iulian Bogdan DOBRA
Cuvinte cheie: registration, depreciation, amortization, accounting, young tree planations and vineyards.
Coduri JEL: M41, D00, Q19

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59. THE TRIAD “EVALUATION, RECOGNITION AND PRESENTATION” IN THE CASE OF BIOLOGICAL ASSETS SPECIFIC TO AGRICULTURAL HOLDINGS
Authors
Author Sorin-Constantin Deaconu
Cuvinte cheie: evaluation, recognition, presentation, biological assets, agriculture.
Coduri JEL: M41, L79, Q19

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