Annales Universitatis Apulensis. Series Oeconomica

Issue Volumul 1 | Vol. Numărul 12

30 June 2010

Contents: View

Articole
1. INDICATORS OF THE GLOBAL REPORTING INITIATIVE REGARDING SUSTAINABLE DEVELOPMENT
Authors
Author Leontina Bețianu
Cuvinte cheie: environmental indicators, annual report, sustainable development
Coduri JEL: M1, M4, Q5

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2. EFFECTIVE COST ANALYSIS TOOLS OF THE ACTIVITY-BASED COSTING (ABC) METHOD
Authors
Author Sorin Briciu
Author Sorinel Căpușneanu
Cuvinte cheie: dashboard, balanced scorecard, benchmarking, Activity-Based Costing, performance.
Coduri JEL: M21, M41

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3. PARTICIPATION AS A FORM OF ECONOMIC ACTIVITY
Authors
Author Sorin Briciu
Author Iustin Atanasiu Pop
Author Oana Raluca Ivan
Cuvinte cheie: participations, information flow, decisional support
Coduri JEL: M41

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4. THE GLOBAL FINANCIAL CRISIS AS INCENTIVE FOR ENHANCING ASSURANCE FOR FINANCIAL REPORTING
Authors
Author Monica Buga (Stancu)
Author Oana Gherghinescu
Author Sorin Vânătoru
Cuvinte cheie: assurance, financial reporting, economical global crisis;
Coduri JEL: G, Z, M;

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5. FINANCIAL ANALYSIS OF THE AGRICULTURAL HOLDINGS VIABILITY IN ROMANIA IN THE EUROPEAN CONTEXT
Authors
Author Camelia Burja
Author Vasile Burja
Cuvinte cheie: financial analysis, agricultural holdings, patrimony, performance, European agriculture
Coduri JEL: M41, O12, O13

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6. E-LEARNING MANAGER
Authors
Author Vasile-Daniel Cardoș
Author Adriana Tiron-Tudor
Author Ildikó Réka Cardoș
Cuvinte cheie: e-learning manager, skill set
Coduri JEL: A2, M12, M15

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7. CASH ACCOUNTING STANDARDIZATION IN THE PUBLIC SECTOR
Authors
Author Cenar Iuliana
Cuvinte cheie: cash accounting, public sector, standardization, public budget, international accounting referential
Coduri JEL: M41

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8. CONTROVERSIES ON INTEGRATED ACCOUNTING SYSTEM
Authors
Author Ana Maria Cordoș
Author Horia Tudor Andreica
Author Letiția Maria Rof
Cuvinte cheie: integrated accounting system, ERP(Enterprise Resource Plannig), XBRL Extensible Business Reporting Language).
Coduri JEL: M41 - Accounting

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9. AN ATTEMPT AT MEASURING THE FISCAL INFLUENCE OVER ACCOUNTING OF ROMANIAN LISTED COMPANIES
Authors
Author Dan Dacian Cuzdriorean
Author Szilveszter Fekete
Author Lucia Sucală
Cuvinte cheie: accounting, taxation, income tax, listed companies, Romania
Coduri JEL: H20; H25; M40; M41

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10. SOME ISSUES CONCERNING THE ELEMENTS OF CONTROL FUNCTION OF MANAGEMENT
Authors
Author Sorin Domnișoru
Author Oana Gherghinescu
Author Radu Ogarca
Cuvinte cheie: management, control, verification, evaluation, audit
Coduri JEL: M 10, M 42

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11. BALANCE CASH-FLOW MODELS FOR PUBLIC INSTITUTIONS - CLIENTS AND SUPPLIERS
Authors
Author Gabi Georgiana Dragu
Author Alina Puțan
Author Aitai Marian
Cuvinte cheie: European System of Accounts ESA 95, subsector, receivables, financial statements,
Coduri JEL: M41

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12. ROMANIAN PRACTITIONNERS AND THE USE OF ESTIMATES IN ROMANIAN BUSINESS ENVIRONMENT
Authors
Author Nicoleta Farcane
Author Elena Iordache
Author Victoria Bogdan
Cuvinte cheie: accounting profession, estimations, evaluation, financial reporting.
Coduri JEL: M41

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13. THE PROFIT AND LOSS ACCOUNT IN DIFFERENT APPROACHES. ADVANTAGES AND DISADVANTAGES
Authors
Author Man Mariana
Author Gădău Liana
Cuvinte cheie: financial statements, profit and loss account, financial performance, results
Coduri JEL: M40, M41

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14. STRATEGIES IN OPTIMIZING THE OUTPUT OF FINANCIAL REPORTING: PROJECT FOR A NATIONAL PERSPECTIVE
Authors
Author Dumitru Matis
Author Carmen Giorgiana Bonaci
Author Razvan V. Mustata
Cuvinte cheie: Financial reporting, accounting systems, accounting information, fair value, historical cost
Coduri JEL: M40, M41

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15. THE ROLE OF CONTROLLING AND ITS ADMISSION WITHIN SMS ENTERPRISES IN HUNGARY - ESPECIALLY IN THE HOSPITALITY INDUSTRY
Authors
Author László Papp
Author Andor Pajrok Eötvös József College Baja
Cuvinte cheie: Controlling, Competitiveness, USALI
Coduri JEL: L21

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16. MEASURING THE PERFORMANCE OF EDUCATIONAL ENTITIES WITH A DATA WAREHOUSE
Authors
Author Mihai Păunică
Author Marian Liviu Matac
Author Alexandru Lucian Manole
Author Cătălina Motofei
Cuvinte cheie: data warehouse, education, analysis, performance, multidimensional
Coduri JEL: I21, I22, C82, C88

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17. HOW TRANSPARENT ARE COMPANIES LISTED ON THE BUCHAREST STOCK EXCHANGE WHEN DISCLOSE THEM CONSOLIDATED FINANCIAL STATEMENTS?
Authors
Author Adriana Tiron-Tudor
Author Raluca Valeria Rațiu
Cuvinte cheie: consolidated financial statements, IFRS, harmonization, disclosure
Coduri JEL: M41

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18. IMPACT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS ON ACCOUNTING PRACTICES HARMONIZATION WITHIN EUROPEAN UNION -PARTICULAR CASE OF INTANGIBLE ASSETS-
Authors
Author Adriana Tiron Tudor
Author Ioana-Maria Dragu
Cuvinte cheie: accounting, harmonization, intangible, measurement.
Coduri JEL: M41

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19. ENVIRONMENTAL ACCOUNTING - A TOOL USED BY THE ENTITY FOR DETERMINING ENVIRONMENTAL COSTS
Authors
Author Nicolae Todea
Author Ionela Cornelia Stanciu
Author Ana Maria Joldoș (Udrea)
Cuvinte cheie: Environmental Protection, Environmental accounting, environmental costs, Protection
Coduri JEL: M41, O13

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20. TAX EVASION - THE CRIME OF THE „WHITE COLLAR”
Authors
Author Ana Maria Cordoș
Cuvinte cheie: tax evasion, social relationships, taxpayer, crime.
Coduri JEL: E62, G28

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21. ASSESSING GOING CONCERN ASSUMPTION BY USING RATING VALUATION MODELS BASED UPON ANALYTICAL PROCEDURES IN CASE OF FINANCIAL INVESTMENT COMPANIES
Authors
Author Tatiana Dănescu
Author Ovidiu Spătăcean
Author Paula Nistor
Author Andrea Cristina Dănescu
Cuvinte cheie: audit planning, Financial Investment Companies, analytical procedures, rating valuation, rating models, going concern.
Coduri JEL: M42

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22. RISK BASED INTERNAL AUDIT: PERSEPCTIVES OFFERED TO CORPORATIONS AND BANKS
Authors
Author Tatiana Danescu
Author Anca Oltean (Muntean)
Author Raluca Sandru
Cuvinte cheie: Based Internal Audit, Internal Controls, Risk Assessment, Risk Management,
Coduri JEL: G32

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23. DIMENSIONS AND CHALLENGES OF SOCIAL RESPONSIBILITY
Authors
Author Nicolae Cornel Jucan
Author Sabina Mihaela Jucan
Cuvinte cheie: business, corporate social responsibility (CSR), environment, globalization, management, sustainable development.
Coduri JEL: A 13

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24. THE IMPACT OF THE ELECTRONIC CULTURE ON ETHICS AND MANAGERIAL CULTURE
Authors
Author Nicolae Cornel Jucan
Author Mihaela Sabina Jucan
Cuvinte cheie: Business, Culture, Decision making, Electronics, Ethics, Globalization, Information, Management, Responsibility.
Coduri JEL: A13

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25. JONES, DECHOW AND KASZNIK MODELS SIGNIFICANCE IN THE ROMANIAN ECONOMIC ENVIRONMENT
Authors
Author Dumitru Matiș
Author Alina Beattrice Vladu
Author Laura Negrea
Author Lucia Sucala
Cuvinte cheie: earnings management, manipulation, cash flow
Coduri JEL: M41

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26. INTERNAL AUDIT REGULATIONS IN ROMANIA AND THEIR CONVERGENCE TO EUROPEAN EXIGENCIES
Authors
Author Victor Munteanu
Author Marilena Zuca
Author Alice Țînță
Cuvinte cheie: internal audit, corporative governance, management-audit relation.
Coduri JEL: M42

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27. QUALITATIVE FACTORS OF MATERIALITY - A REVIEW OF EMPIRICAL RESEARCH
Authors
Author Emil Irimie Popa
Author Ancuța Georgeta Șpan
Author Timea Melinda Fulop
Cuvinte cheie: materiality, quantitative factors, professional judgment, reviews of research.
Coduri JEL: M41, M42, M48

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28. CORPORATE SOCIAL RESPONSIBILITY IN THE TIME OF FINANCIAL CRISIS: EVIDENCE FROM TURKEY
Authors
Author Yakup Selvi
Author Eva Wagner
Author Ahmet Türel
Cuvinte cheie: Corporate Social Responsibility (CSR), Reputation, Financial Crisis
Coduri JEL: M14

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29. SIGNIFICANT DOUBT ABOUT THE GOING CONCERN ASSUMPTION IN AUDIT
Authors
Author Adela Socol
Cuvinte cheie: Professional judgment, Audit evidence, Management's use of going concern assumption.
Coduri JEL: M42, M41, L21

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30. ANALYSIS OF AUDIT MARKET AND AUDIT FIRMS ACTIVITY IN LITHUANIA
Authors
Author Jurate Steponaviciute
Author Algis Zvirblis
Author Liudmila Zumeriene
Cuvinte cheie: audit market, audit market concentration, audit firms, audit activity income.
Coduri JEL: M42, L19

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31. CONSIDERATIONS ON AUDIT OF GROUP FINANCIAL STATEMENTS
Authors
Author Attila Tamas Szora
Author Iulian Bogdan Dobra
Cuvinte cheie: Consolidated Financial Statements, The 7th European Directive, Financial Audit
Coduri JEL: M42, M41

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32. FINANCIAL AUDIT IN AN ARENA CONTEXT. AN ANALYSIS AT THE MESO-LEVEL
Authors
Author Eugeniu Țurlea
Author Aurelia Ștefănescu
Author Mihaela Mocanu
Cuvinte cheie: financial audit, arena, interactions, strategic thinking
Coduri JEL: M42

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33. CORPORATE GOVERNANCE AND CREATIVE ACCOUNTING: TWO CONCEPTS STRONGLY CONNECTED? SOME INTERSTING INSIGHTS HIGHLIGHTED BY CONSTRUCTING THE INTERNAL HISTORY OF A LITERATURE
Authors
Author Alina Beattrice Vladu
Author Dumitru Matiș
Cuvinte cheie: corporate governance, creative accounting, Papineau`s hierarchy
Coduri JEL: M41

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34. APPLYNG THE PRINCIPLES OF CORPORATE GOVERNANCE IN CENTRAL AND EASTERN EUROPEAN COUNTRIES, THE NATIONAL CHARACTERISTICS AND PARTICULARITIES OF CORPORATE GOVERNING IN THE ROMANIAN ECONOMY
Authors
Author Zapodeanu Daniela
Author Kolozsi Lucia
Author Durgheu Liliana
Cuvinte cheie: corporate governance, governance principles, stakeholders, Romanian companies
Coduri JEL: G38

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35. CONTROLLING AND THE CLUSTERIZATION OF THE COMPETITIVE GENERATING ACTIVITY
Authors
Author Emil Chirilă
Cuvinte cheie: controlling, management system, enterprise, clusterization
Coduri JEL: G31, G30

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36. WORKING CAPITAL MANAGEMENT AND PROFITABILITY: A CASE OF ALBA COUNTY COMPANIES
Authors
Author Adina Elena Dănulețiu
Cuvinte cheie: working capital, profitability, Days Sales Outstanding, Days Inventory Outstanding, Days Payable Outstanding, Days Working Capital
Coduri JEL: G11, G30, G31

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37. THE INVOLVEMENT OF THE BANKING SECTOR IN CO-FINANCING EUROPEAN FUNDED PROJECTS PROPOSED BY ROMANIAN PRIVATE COMPANIES
Authors
Author Laurențiu Droj
Cuvinte cheie: SME, European financing, European Union, European Funded Programs, Banking, National Guarantee Fund for SMEs
Coduri JEL: G38, G21, G32, F36, F35

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38. DECISIONS REGARDING INVESTMENTS IN RENEWABLE ENERGY
Authors
Author Hada Teodor
Author Tamas Attila Szora
Cuvinte cheie: renewable energy, cost-benefit analysis, IRR, NPV, investment decision
Coduri JEL: Q27, G21, E22, D63

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39. THE ANALYSIS OF THE CORRELATION BETWEEN THE LEVEL OF THE BANK FEES FOR CARDS AND THE NUMBER OF ACTIVE CARDS, CONDUCTED WITH THE HELP OF THE „PEARSON” COEFFICIENT
Authors
Author Iuga Iulia
Cuvinte cheie: transactions, active cards, cards, Pearson coefficient.
Coduri JEL: G21

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40. CRISIS REGULATION DEMAND
Authors
Author Mohammad Jaradat
Author Marius M. Motocu
Cuvinte cheie: crisis, capital buffer, leverage ratio, pro-cyclicality, liquidity coverage ratio.
Coduri JEL: G21

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41. ANALYSING THE HOUSING MARKET STRUCTURE IN ROMANIA AND TURKEY UNDER THE GLOBAL FINANCIAL CRISIS EFFECT
Authors
Author Murat Kıyılar
Author Ali Hepșen
Cuvinte cheie: Housing Market, Mortgage Loans, Bank Lending, Financial Crisis, Romania, Turkey
Coduri JEL: E30, E44, L74, R10, R20, R30

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42. CONSIDERATIONS ON FISCAL HARMONIZATION IN THE EU IN THE FIELD OF VALUE ADDED TAX
Authors
Author Ioan Lazăr
Author Laura Lazăr
Cuvinte cheie: fiscal harmonization, EU tax policy, national tax systems, Value Added Tax (VAT), common VAT system;
Coduri JEL: K34, H21, H25, H32

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43. THE MEANS OF ANALYSIS AND EVALUATION FOR CORPORATE PERFORMANCES
Authors
Author Tewolde Melles Hagos
Author Gubán Pal
Cuvinte cheie: SWOT analysis, EVA, Balanced Scorecard, customer, internal process, learning and innovation and financial performance, as well as ratio analysis.
Coduri JEL: L25

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44. CORRUPTION AND SOCIAL WELFARE IN THE EU27 COUNTRIES
Authors
Author Mihai Mutașcu
Author Dan Constantin Dănulețiu
Cuvinte cheie: corruption, social welfare, EU27
Coduri JEL: D73, I30

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45. ECONOMETRIC MODELING OF ROMANIA'S PUBLIC HEALTHCARE EXPENSES - COUNTY PANEL STUDY
Authors
Author Ioan Alin Néstor
Author Viorela Ligia Văidean
Cuvinte cheie: public healthcare expenditure, panel data, correlation, fixed effects model.
Coduri JEL: H51, C23, C33

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46. THE INTERRELATIONS BETWEEN THE CENTRAL AND LOCAL BUDGETS IN ROMANIA - PROBLEMS AND POSSIBLE SOLUTIONS
Authors
Author Florin Oprea
Cuvinte cheie: public budgetary systems, intergovernmental fiscal relations, local financial autonomy
Coduri JEL: H 7

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47. DETERMINANT FACTORS OF THE INVESTMENT PERFORMANCE OF VOLUNTARY PENSION FUNDS IN ROMANIA
Authors
Author Victoria Șeulean
Author Luiza Moș
Cuvinte cheie: Voluntary private pension,investments, value of the fund unit
Coduri JEL: J32,G32

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48. SEARCHING FOR HUMAN CAPITAL DETERMINANTS OF FOREIGN DIRECT INVESTMENT INFLOWS IN THE EU NEW MEMBER STATES
Authors
Author Ioan Talpos
Author Cosmin Enache
Cuvinte cheie: foreign direct investment, human capital
Coduri JEL: F21, J24, C23

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49. ROMANIAN PRE-UNIVERSITY EDUCATION FINANCING. IDEAL VS. REALITY
Authors
Author Dan Țogoe
Cuvinte cheie: pre-university education reform, financing, decentralization.
Coduri JEL: H52, H61, H75, H76

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50. LINKING MONEY SUPPLY WITH THE GROSS DOMESTIC PRODUCT IN ROMANIA
Authors
Author Daniela Zapodeanu
Author Mihail Ioan Cociuba
Cuvinte cheie: money supply (M3), GDP, seasonality, stationarity, cointegration, DVAR.
Coduri JEL: G17, C51

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