Annales Universitatis Apulensis. Series Oeconomica

Issue Volumul 1 | Vol. Numărul 11

30 June 2009

Contents: View

Articole
1. ERP PACKAGE EVALUATION, THE CASE OF SMEs KAVALA's REGION
Authors
Author S. Valsamidis
Author A. Mandilas
Author M. Nikolaidis
Author P. Polychronidou
Cuvinte cheie: ERP, SMEs, criteria evaluation
Coduri JEL: C8

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2. ANALYTICAL PROCEDURES USED IN FINANCIAL AUDIT FOR THE VALUATION OF PORTFOLIO PERFORMANCES - CASE OF FINANCIAL INVESTMENT COMPANIES
Authors
Author Tatiana Dănescu
Author Ovidiu Spătăcean
Cuvinte cheie: Financial Investment Companies, financial assets, portfolio management, rate of return and risk correlation, analytical procedures, investment decision.
Coduri JEL: M42

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3. ACTUAL ASPECTS REGARDIND THE IFRS FOR SME - OPINIONS, DEBATES AND FUTURE DEVELOPMENTS
Authors
Author Ramona Neag
Author Ema Mașca
Author Irina Pășcan
Cuvinte cheie: SME, accounting regulations, users of accounting information, micro-entities, IFRS
Coduri JEL: M 41

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4. COURNOT EQUILIBRIUM IN A MODEL OF HARDWARE AND SOFTWARE MANUFACTURERS' INTERACTION
Authors
Author Vladimir I. Soloviev
Author Natalia A. Iliina
Author Marina V. Samoyavcheva
Cuvinte cheie: complementors, complements, co-opetition, Cournot equilibrium, pricing.
Coduri JEL: C72, D43, K21, L13, L15, M21

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5. FRAUD AND ERROR. AUDITORS' RESPONSIBILITY LEVELS
Authors
Author Dan Știrbu
Author Maria Moraru
Author Nicoleta Farcane
Author Rodica Blidisel
Author Adina Popa
Cuvinte cheie: fraud; auditors' responsibilities; audit expectation gap
Coduri JEL: M42

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6. COST MANAGEMENT AND COST CONTROL IN DECISIONAL PROCESS OF ORGANIZATIONS
Authors
Author Stefania - Eliza Bana (Panciu)
Author Florin Sgârdea
Cuvinte cheie: managerial accounting, internal transfer prices, hidden costs
Coduri JEL: M 41

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7. MEASURING WEB 2.0 EFFICIENCY
Authors
Author Dragoș Marian Mangiuc
Cuvinte cheie: Organizational knowledge, ROI, computation model, Web 2.0, Semantic Web
Coduri JEL: M15

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8. SOFTWARE: FROM PRODUCT TO SERVICE THE EVOLUTION OF A MODEL
Authors
Author Dragoș Marian Mangiuc
Cuvinte cheie: Organizational knowledge, Enterprise 2.0, Software as a Service, Web 2.0, Semantic Web
Coduri JEL: M15

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9. THE RISK ANALYSIS FOR INVESTMENTS PROJECTS DECISION
Authors
Author Camelia Burja
Author Vasile Burja
Cuvinte cheie: investments, risk, economic performance, sensitivity analysis
Coduri JEL: L21, L26, M21

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10. SUSTAINABILITY IN ACCOUNTING - BASIS: A CONCEPTUAL FRAMEWORK
Authors
Author Oana Raluca Ivan
Cuvinte cheie: Sustainability, Global Reporting Initiative (GRI) Guidelines, conceptual framework, inductive approach
Coduri JEL: M40, G30, H11

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11. DETECTING AND REPORTING THE FRAUDS AND ERRORS BY THE AUDITOR
Authors
Author Ovidiu Constantin Bunget
Author Alin Constantin Dumitrescu
Cuvinte cheie: fraud, error, tests, audit
Coduri JEL: M42

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12. THE OPTIMIZATION OF THE INTERNAL AND EXTERNAL REPORTING IN FINANCIAL ACCOUNTING: ADOPTING XBRL INTERNATIONAL STANDARD
Authors
Author Vasile Florescu
Author Cătălin Georgel Tudor
Cuvinte cheie: accounting norms, financial reporting, XBRL, taxonomy, XBRL jurisdiction.
Coduri JEL: M15

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13. CASH-FLOW REPORTING BETWEEN POTENTIAL CREATIVE ACCOUNTING TECHNIQUES AND HEDGING OPPORTUNITIES CASE STUDY ROMANIA
Authors
Author Dumitru Matis
Author Alina Beattrice Vladu
Author Laura Negrea
Cuvinte cheie: cash flow, creative accounting, hedging opportunities
Coduri JEL: M41, M42

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14. THE ISSUE OF SEMANTIC MODELING OF THE LEARNING ORGANIZATIONAL MEMORY FOR E-LEARNING
Authors
Author Vasile Florescu
Author Ofelia Ema Aleca
Cuvinte cheie: learning organizational memory, learning object, ontology, metadata, indexing, e-learning, modeling standards, economical and financial analysis.
Coduri JEL: M53

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15. THE ROLE AND IMPORTANCE OF ECONOMIC AND FINANCIAL INFORMATION IN CORPORATE GOVERNANCE
Authors
Author Ionel Bostan
Author Veronica Grosu
Author Eugenia Iancu
Cuvinte cheie: financial product, financial scandals, globalization, financial markets, stock exchanges
Coduri JEL: M40, G30

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16. A BRIEF REVIEW OF CREATIVE ACCOUNTING LITERATURE AND ITS CONSEQUENCES IN PRACTICE
Authors
Author Diana Balaciu
Author Victoria Bogdan
Author Alina Beattrice Vladu
Cuvinte cheie: creative accounting, financial scandals, financial reporting
Coduri JEL: M41, M14, G34

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17. STUDY REGARDING THE ACCOUNTING ACTIVITY MATTER TACKLED FROM THE EFFICIENCY REQUIREMENTS
Authors
Author Alina Teodora Ciuhureanu
Author Nicolae Balteș
Cuvinte cheie: accounting, informational, training, interdependencies, ethics
Coduri JEL: M41, M53, L84, D21

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18. THE IMPORTANCE OF ACCOUNTING INFORMATION IN CRISIS TIMES
Authors
Author Carmen Mihaela Scorte
Author Adina Cozma
Author Luminița Rus
Cuvinte cheie: crisis, accounting, information, costs.
Coduri JEL: M41 Accounting

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19. THE FUTURE PERSPECTIVES OF THE INTERNAL AUDIT FUNCTION
Authors
Author Cristina Boța-Avram
Author Atanasiu Pop
Author Florin Boța-Avram
Cuvinte cheie: internal audit function, risk management, internal auditor, added value, internal audit standards
Coduri JEL: M42

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20. INTERNAL AUDIT AND RISK MANAGEMENT IN PUBLIC SECTOR ENTITIES, BETWEEN TRADITION AND ACTUALITY
Authors
Author Eugeniu Țurlea
Author Aurelia Ștefănescu
Cuvinte cheie: public internal audit, risk, risk management, activity consistency, performance
Coduri JEL: M42

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21. AUDITOR LIABILITY IN PERIOD OF FINANCIAL CRISIS
Authors
Author Nicolae Todea
Author Ionela Cornelia Stanciu
Cuvinte cheie: economic crisis, responsibility, economy, financial statements, error, fraud
Coduri JEL: M41

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22. TRANSPORT CHARACTERISTICS IN AUTOMATED PRODUCTION
Authors
Author Elisabeta Mihaela Ciortea
Cuvinte cheie: manufacturing, transportation optimization, Petri, Markov process, systems flexibility
Coduri JEL: L69

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23. THE FINANCIAL PERFORMANCE IN HIGHER EDUCATION INSTITUTIONS. INFORMATIONAL SUPPORTS
Authors
Author Iuliana Cenar
Cuvinte cheie: performance, the patrimonial earnings account and the budget execution account, accrual accounting, cash accounting
Coduri JEL: M41

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24. ACCOUNTING FACTS IN THE FIELD OF ROMANIAN FORESTRY
Authors
Author Sorin-Constantin Deaconu
Author Nicolae Todea
Author Liliana Marcela Cioara (Durgheu)
Cuvinte cheie: accounting, forestry, incomes, firewood, standing timber, log
Coduri JEL: M 41, O 10

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25. WAYS OF STRENGHTENING THE STATUTORY AUDIT EFFICIENCY
Authors
Author Ioan Oprean
Author Georgeta Ancuța Șpan
Cuvinte cheie: audit evidence, audit procedures, professional judgment, reasonable assurance.
Coduri JEL: M- Business Administration and Business Economics; Marketing; Accounting

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26. ROLE OF ACCOUNTING AND CONTROL PROCEDURES IN PROVIDING A SUCCESSFUL MANAGEMENT OF THE ACCOUNTS CONSOLIDATION PROCESS
Authors
Author Sorin Domnișoru
Author Daniel Goagără
Author Sorin-Sandu Vînătoru
Cuvinte cheie: accounts consolidation, management, consolidation perimeter.
Coduri JEL: M, A

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27. THE CRISIS AND THE COST MANAGEMENT
Authors
Author Sorin Briciu
Author Florentina Sas
Cuvinte cheie: economic crisis, reduction of fixed and variable costs, the descending spiral of demand, sub- activity cost.
Coduri JEL: M41 Accounting

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28. SOME ISSUES ABOUT THE TRANSITION FROM U.S. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP) TO INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS)
Authors
Author Hlaciuc Elena
Author Mihalciuc Camelia Catalina
Author Cibotariu Irina Stefana
Author Apetri Anisoara Niculina
Cuvinte cheie: IFRS, US - GAAP, SEC, IASB, FASB
Coduri JEL: M48 - Government Policy and Regulation

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29. INTERNAL AUDIT AND CORPORATE GOVERNANCE, AN ADDED VALUE FOR ENTITIES' MANAGEMENT
Authors
Author Ana Morariu
Author Neluta Mitea
Author Flavia Stoian
Author Cornel Crecana
Cuvinte cheie: internal audit, Corporate Governance, internal audit standards
Coduri JEL: M 42

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30. PASSING FROM ACCOUNTING TO FISCAL DEPRECIATION
Authors
Author Marilena Zuca
Author Alice Țânță
Author Smaranda Andreea Trică
Cuvinte cheie: depreciation, depreciation regime, ordinary use durations
Coduri JEL: M41 Accounting

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31. OBJECTIVES AND PARTICULARITIES OF DECISIONS IN THE CONTEXT OF CORPORATE GOVERNANCE
Authors
Author Florin Boghean
Author Elena Hlaciuc
Author Lucia Moroșan-Dănilă
Author Carmen Boghean
Cuvinte cheie: accounting systems, decision processes, corporate governance, financial information.
Coduri JEL: M41

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32. INTERNATIONAL FINANCIAL REPORTING STANDARD (IFRS) WILL SUPPORT MANAGEMNET ACCOUNTING SYSTEM FOR SMALL AND MEDIUM ENTREPRISE (SME)?"
Authors
Author Sorin Briciu
Author Constantin Groza
Author Ioan Gânfălean
Cuvinte cheie: IFRS ,Management Accounting. SWOT
Coduri JEL: M 40, M 41

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33. STRATEGIC OUTLINES: BETWEEN VALUE AND DIGITAL ASSETS MANAGEMENT
Authors
Author Delia Băbeanu
Author Alexandru Adrian Gavrilă
Author Valerica Mareș
Cuvinte cheie: Digital Assets Management (DAM), architecture of DAM, Strategy for DAM
Coduri JEL: M15

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34. FINANCIAL AND ACCOUNTING INFORMATION SYSTEMS INTEROPERABILITY
Authors
Author Iuliana Ionescu
Author Bogdan Ionescu
Author Florin Mihai
Author Silviu Cojocaru
Cuvinte cheie: SOA (Service Oriented Architecture), Informational Integrated Systems, XML (eXtended Markup Language), Visual Studio .NET, Web Services
Coduri JEL: M 41

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35. FINANCIAL STATEMENTS UNDERSTANDABILITY BASED AN EXPLANATORY NOTES
Authors
Author Flavia Stoian
Author Ana Morariu
Author Neluta Mitea
Author Cornel Crecana
Cuvinte cheie: Accurate presentation, financial statements, financial position, performance, cash flows, accounting policies and explaining notes economic decisions
Coduri JEL: M 41

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36. MANAGING TRANSACTION EXPOSURE
Authors
Author Dalina Dumitrescu
Cuvinte cheie: foreign exchange exposure, currency risk, hedging.
Coduri JEL: G30, F31

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37. UNDERLYING FACTORS OF PERSISTENT INFLATION IN ROMANIA
Authors
Author Vasile Dedu
Author Bogdan Andrei Dumitrescu
Cuvinte cheie: inflation rate, output gap, cost-push inflation, demand-pull inflation
Coduri JEL: E31

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38. EMPIRICAL EVIDENCE ON THE INFLUENCE OF STAKEHOLDER THEORY UPON THE CAPITAL STRUCTURE OF ROMANIAN COMPANIES
Authors
Author Carmen Corduneanu
Author Laura Raisa Miloș
Cuvinte cheie: capital structure, stakeholder theory, Romanian listed companies
Coduri JEL: G30, G32

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39. THE CAPITAL REQUIREMENTS FOR FINANCIAL INSTITUTIONS IN THE CONTEXT OF BASEL II
Authors
Author Gabriela Victoria Anghelache
Author Ana Cornelia Olteanu
Author Alina Nicoleta Radu
Cuvinte cheie: operational risk; operational risk management; basic indicator approach, standardized approach, advanced measurement approach
Coduri JEL: E42, C02, G32, G33

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40. TESTING THE EFFICIENCY MARKET HYPOTHESIS FOR THE ROMANIAN STOCK MARKET
Authors
Author Bogdan Dima
Author Laura Raisa Miloș
Cuvinte cheie: efficiency market hypothesis, Romanian stock exchange, BET
Coduri JEL: G10, G12, G17

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41. THE FISCAL REVENUES AND PUBLIC EXPENDITURES: IS THEIR EVOLUTION SUSTENABLE? THE ROMANIAN CASE
Authors
Author Bogdan Dima
Author Oana Lobonț
Author Cristina Nicolescu
Cuvinte cheie: fiscal policy, sustainability, cointegration tests, budget revenues and expenditures
Coduri JEL: H20, H63, C22, C32

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42. TESTING CAPITAL ASSET PRICING MODEL FOR ROMANIAN CAPITAL MARKET
Authors
Author Alina Lucia Trifan
Cuvinte cheie: Capital Asset Pricing Model (CAPM), beta, risk free rate, risk premium, expected return
Coduri JEL: G12

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43. CONSIDERATIONS REGARDING THE INFLUENCE OF THE BASE LEADING RATE OVER INVESTMENT PROJECTS FINANCED BY EU FUNDS
Authors
Author Attila Tamaș Szora
Author Iulian Bogdan Dobra
Cuvinte cheie: discount rate, base leading rate, internal rate of return (IRR), net present value (NPV)
Coduri JEL: D63, E22, E43, E58, G21, G31

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44. OPTIMAL SIZE OF GOVERNMENT SPENDING. THE CASE OF EUROPEAN UNION MEMBER STATES
Authors
Author Mihai Mutașcu
Author Marius Miloș
Cuvinte cheie: public expenditure, economic growth, optimum level, public sector
Coduri JEL: H10, H50, H70

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45. BEHAVIOURAL FINANCE AND THE STUDY OF THE IRRATIONAL FINANCIAL CHOICES OF CREDIT CARD USERS
Authors
Author Murat Kıyılar
Author Okan Acar
Cuvinte cheie: Behavioral Finance, Human Behavior, Psychology, Behavior
Coduri JEL: A12, D01

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46. THE ISSUE OF MUNICIPAL BONDS, A CHALLENGE FOR THE ROMANIAN LOCAL PUBLIC ADMINISTRATIONS
Authors
Author Tatiana Mosteanu
Author Carmen Maria Lacatus
Cuvinte cheie: municipal bonds, local public administration, decentralization, rating;
Coduri JEL: G11, H72, H74;

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47. AN EMPIRICAL STUDY OF CORRELATION BETWEEN NET ASSETS AND OWN FUNDS IN THE ROMANIAN BANKING SYSTEM DURING 2001-2008
Authors
Author Adela Socol
Author Adina Dănulețiu
Author Mihaela Aldea
Cuvinte cheie: Pearson correlation coeficient, Elements of capital ratio, Required banking capital
Coduri JEL: G21, E22, D63

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48. THE ASSESSMENT PROCEDURE OF THE OPERATIONAL RISK EVENTS
Authors
Author Iulia Iuga
Cuvinte cheie: operational risk, frequency and validation, risk levels, monitor, indicators.
Coduri JEL: G21; E58; G24

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49. FISCAL POLICY AND ECONOMIC GROWTH IN ROMANIA
Authors
Author Cosmin Enache
Cuvinte cheie: fiscal policy, economic growth, government budget constraint
Coduri JEL: E62, O40, C20

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50. CORPORATE INCOME TAXATION EFFECTS ON INVESTMENT DECISIONS IN THE EUROPEAN UNION
Authors
Author Ioan Talpoș
Author Ionel Vancu
Cuvinte cheie: corporate income taxation, investment, q theory
Coduri JEL: E62, O40, C20

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51. STRATEGIES FOR THE MANAGEMENT OF THE BANK'S ASSETS AND LIABILITIES
Authors
Author Cornel Nicolae Jucan
Cuvinte cheie: Assets, Business, Correlation, Interest, Liabilities, Optimization, Management
Coduri JEL: G21, M21

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52. EUROPEAN UNION'S FINANCIAL INSTRUMENTS FOR ECONOMIC RECOVERY OF THE MEMBER STATES
Authors
Author Ioan Lazăr
Cuvinte cheie: economic crisis, funding instruments, economic recovery plan, public administration/local government, European funds, public finances.
Coduri JEL:

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53. THE PUBLIC INTERNAL AUDIT COMMITTEE IN THE SOCIAL HEALTH INSURANCE SECTOR- A NECESSITY IN ROMANIA
Authors
Author Iulian Bogdan Dobra
Author Attila Szora Tamas
Cuvinte cheie: audit committee, internal audit, corporate governance, risk management, healthcare
Coduri JEL: G34, G38, M42, H10, H51, I18

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54. BASICS FOR A GRAPHICAL MODEL OF RISK - PERFORMANCES CORRELATION
Authors
Author Daniel Cîrciumaru
Author Marian Siminică
Author Mirela Ganea
Cuvinte cheie: performances, risk, efficiency, degree of operating leverage, degree of financial leverage
Coduri JEL: G34

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55. THE FIGHT AGAINST FRAUD AND TAX EVASION IN THE EUROPEAN UNION. THE PROTECTION OF COMMUNITY FINANCIAL INTERESTS IN ROMANIA
Authors
Author Stela Aurelia Toader
Author Mihai Aristotel Ungureanu
Author Iuliana Predescu
Author Antoniu Predescu
Cuvinte cheie: OLAF, DLAF, European funds, fraud
Coduri JEL: F36, F39, F55, G28, H26, H87

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56. FINANCIAL CONTAGION AND INVESTORS BEHAVIOR
Authors
Author George Horia Ionescu
Author Dragoș Mihai Ungureanu
Author Ruxandra Dana Vilag
Author Florian Bogdan Stoian
Cuvinte cheie: investor behaviour, financial crisis, rational investor, irational investor, financial contagion
Coduri JEL: G11, G12, G19

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57. THE CORPORATE GOVERNANCE OF PUBLIC ENTITIES IN ROMANIA
Authors
Author Daniela Zăpodeanu
Author Marcel Boloș
Author Lucia Kolozsi
Cuvinte cheie: corporate governance, public efficiency, public governance.
Coduri JEL: G28

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58. THE IMPACT OF HOUSEHOLD SECTOR RISKS TO THE SOUNDNESS OF THE ROMANIAN BANKING SYSTEM
Authors
Author Nicolae Dardac
Author Iustina Boitan
Cuvinte cheie: banking system vulnerability, prudential indicators, households' financial position, logistic regression
Coduri JEL: G21, H31

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59. ANALYSIS TO INSTRUMENTS OF MONETARY POLICY USED BY NATIONAL BANK OF ROMANIA STARTING WITH 1990 IN THE CONTEXT OF EUROPEAN UNION INTEGRATION
Authors
Author Anisoara Niculina ApetriȘ
Author Irina Staefana CibotariuȘ
Author Camelia Catalina MihalciucȘ
Cuvinte cheie: monetary policy, price stability, the re-financing policy, the minimal compulsory reserve, the open - market policy
Coduri JEL: E52

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60. CARD FRAUD EVOLUTION REGULATION AND PREVENTION MEASURES
Authors
Author Daniela Bojan
Cuvinte cheie: Card, ATM - automated teller machine, POS - point of sale
Coduri JEL: D18, G21, K4

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