Annales Universitatis Apulensis. Series Oeconomica

Issue Volumul 2 | Vol. Numărul 13

31 December 2011

Contents: View

Articole
1. FAIR VALUE EMPIRICAL STUDIES: AN OVERVIEW ON ACCONTING RESEARCH LITERATURE
Authors
Author Carmen Giorgiana Bonaci
Author Adriana Tiron Tudor
Cuvinte cheie: Fair value, accounting model, empirical studies, research literature
Coduri JEL: M40, M41

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2. THE INCREASE OF PERFORMANCE OF AN ENTITY BY THE CONVERSION OF THE HIDDEN COSTS
Authors
Author Sorin Briciu
Author Sorinel Căpușneanu
Cuvinte cheie: hidden costs, Activity-Based Costing, control, performance, opportunity costs.
Coduri JEL: M21, M41

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3. FACTORS INFLUENCING THE COMPANIES' PROFITABILITY
Authors
Author Camelia Burja Decemrie
Cuvinte cheie: financial statements, regression analysis, performance, resource management
Coduri JEL: D24, M48

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4. ASSESSING PERFORMANCE OF THE SUSTAINABLE SPATIAL DEVELOPMENT: ROMANIAN CASE STUDY
Authors
Author Vasile Burja
Cuvinte cheie: region development, sustainable value, performance, sustainable spatial development, disparities
Coduri JEL: O11, Q01, R11

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5. ACCOUNTING POLICIES AND TREATMENTS OF CONTINGENT ASSETS AND LIABILITIES IN PUBLIC INSTITUTIONS
Authors
Author Iuliana Cenar
Cuvinte cheie: contingent assets, contingent liabilities, accounting policies, probability, risk assessment
Coduri JEL: M41

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6. RELATED PARTY TRANSACTIONS - OVERVIEW
Authors
Author Alexandra Corlaciu
Author Adriana Tiron Tudor
Cuvinte cheie: Related party transactions, related party disclosures, transfer pricing
Coduri JEL: M41, M42, H25, H26

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7. RESTATEMENTS AND ADJUSTEMNTS IN ELABORATION OF CONSOLIDATED FINANCIAL STATEMENTS
Authors
Author Sorin-Constantin Deaconu
Cuvinte cheie: consolidated financial statements, accounting, accounting restatements, minor interests
Coduri JEL: M 41, O 10

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8. DEVELOPING AN ECONOMETRIC MODEL FOR MEASURING THE EVOLUTION OF INFORMATION DISCLOSURE - IAS 23 BORROWING COSTS -
Authors
Author Ioana-Maria Dragu
Author Adriana Tiron Tudor
Cuvinte cheie: information, disclosure, compliance, correlation
Coduri JEL: M41

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9. THE INFLUENCE OF INTELLECTUAL CAPITAL ON ROMANIAN COMPANIES' FINANCIAL PERFORMANCE
Authors
Author Claudiu-Marian Gruian
Cuvinte cheie: intellectual capital, financial performance, value added intellectual coefficient, Bucharest Stock Exchange
Coduri JEL: D24, L25

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10. ANALYSIS OF PROFITABILITY RATES IN BANK CREDITING
Authors
Author Dragoș Ilie
Cuvinte cheie: economic profitability, financial profitability, commercial profitability, real return on equity
Coduri JEL: G32

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11. USING WEB TECHNOLOGY TO IMPROVE THE ACCOUNTING OF SMALL AND MEDIUM ENTERPRISES. AN ACADEMIC APPROACH TO IMPLEMENTATION OF IFRS
Authors
Author Florin Mihai
Author Constantin Groza December
Author Aldescu (Iacob) Elena-Oana
Cuvinte cheie: Web Accounting, SMEs, Web Technology, XML, XBRL, IFRS
Coduri JEL: M10, M 40, M41

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12. AN ATTEMPT TO IDENTIFY PROPER TEACHING STRATEGIES FOR ROMANIAN BUSINESS UNIVERSITIES
Authors
Author Alexandra Ileana Mutiu
Cuvinte cheie: teaching strategies, constraints in teaching, international education standards
Coduri JEL: M49

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13. THE COMPOSITION AND STRUCTURE OF FINANCIAL REPORTING - SIMILARITIES AND DIFFERENCES IN THE CASE OF AIR TRANSPORT COMPANIES
Authors
Author Luminița Rus
Author Mariana Farcaș
Cuvinte cheie: Balance sheet, Income statement, Cash flow statements
Coduri JEL: M41

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14. ACCRUAL ACCOUNTING, FOUNDATION FOR THE FINANCIAL REPORTING INTO THE PUBLIC SECTOR ENTITIES
Authors
Author Aurelia Ștefănescu
Author Eugeniu Țurlea
Cuvinte cheie: public sector entity, accrual accounting, financial reporting, International Public Sector Accounting Standards (IPSAS)
Coduri JEL: M 41, H 83

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15. THE ROLE OF COST INFORMATION IN DECISION-MAKING. CASE STUDY
Authors
Author Dan Topor
Author Ioana Dorin
Author Alina Puțan
Cuvinte cheie: Cost, Management Accounting, Information, Expenses.
Coduri JEL: M41

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16. INTERFERENCES AND LIMITS OF THE ACCOUNTING POLICIES SPECIFIC TO FIXED TANGIBLE ASSETS INTO THE PUBLIC SECTOR ENTITIES IN ROMANIA
Authors
Author Eugeniu Țurlea
Author Aurelia Ștefănescu
Author Florina Nicolae
Cuvinte cheie: public sector entity, fixed tangible assets, accounting policies, International Public Sector Accounting Standards(IPSAS)
Coduri JEL: M 41, H 83

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17. INTERNAL CONTROL ACTIVITIES: CAUSE AND EFFECT OF A GOOD GOVERNANCE OF ACCOUNTING REPORTINGS AND FISCAL DECLARATIONS
Authors
Author Tatiana Dănescu
Author Mihaela Prozan
Author Andreea Cristina Dănescu
Cuvinte cheie: corporate governance, internal control activities, risk strategy, risk tolerance, state revenues` management
Coduri JEL: M42, G28, G38

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18. ASSESSING COMPLIENCE WITH CORPORATE GOVERNANCE PRINCIPLES IN CASE OF ROMANIAN FINANCIAL INVESTMENT COMPANIES
Authors
Author Tatiana Dănescu
Author Ovidiu Spătăcean
Cuvinte cheie: Financial Investment Companies, corporate governance, principles, ethical codes, regulations
Coduri JEL: M42, M14

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19. AUDITING FAIR VALUES IN A SENSITIVE SOCIO-ECONOMICAL CONTEXT
Authors
Author Nicoleta Farcane
Author Delia Deliu
Author Maria Gheorghian
Cuvinte cheie: fair value, historical costs, fair value audit, volatility, economic crisis
Coduri JEL: M10, M40, M42

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20. AUDIT FEE ECONOMETRICAL MODELS AN OVERVIEW OF THE AUDITING RESEARCH LITERATURE
Authors
Author Oana Raluca Ivan
Cuvinte cheie: audit fee, empirical research, econometric model, research literature
Coduri JEL: M42, M40

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21. INTERNAL AUDIT - A KEY ELEMENT OF CORPORATE GOVERNANCE IN CREDIT INSTITUTIONS
Authors
Author Ciprian Mihăilescu
Author Corina Ducu
Cuvinte cheie: internal audit, corporate governance, risk management, credit institutions.
Coduri JEL: M4

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22. INTERNAL BANKING CONTROL AND AUDIT: A COMPARATIVE APPROACH IN THE ROMANIAN BANKING SECTOR
Authors
Author Adela Socol
Cuvinte cheie: Internal Banking Control Policy, Internal Banking Audit Statute, Typology and role of Internal Banking Audit
Coduri JEL: M42, G21, G28

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23. FINANCIAL SUPERVISION STRUCTURE IN ROMANIA. A COMPARATIVE APPROACH
Authors
Author Vasile Cocriș
Author Bogdan Căpraru
Cuvinte cheie: central bank, financial stability, Romanian financial supervision and regulation structure, the FSU Index, the CBFA Index
Coduri JEL: E58, G18, G28, L51

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24. TRENDS AND CHALLENGES OF ROMANIAN BROKERAGE INSURANCE MARKET
Authors
Author Dan Constantin Dănulețiu
Author Adina Elena Dănulețiu
Cuvinte cheie: insurance, brokers, distribution channels
Coduri JEL: G22

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25. BANKING EFFICIENCY AND EUROPEAN INTEGRATION. IMPLICATIONS OF THE BANKING REFORM IN ROMANIA
Authors
Author Jose L. Gallizo
Author Jordi Moreno
Author Ioana Iuliana Pop (Grigorescu)
Cuvinte cheie: banking efficiency, European integration, stochastic models, banking reform.
Coduri JEL: C11, C73, F15, F36, G14, G21

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26. ASPECTS OF THE CALCULATION OF CORRELATIONS ON THE BUCHAREST STOCK EXCHANGE
Authors
Author Teodor Hada
Author Dana Halga (Corpodean)
Cuvinte cheie: correlations, stock market, statistical observation
Coduri JEL: G24 - Investment Banking; Venture Capital; Brokerage; Ratings and Ratings Agencies

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27. COMPARATIVE STUDY ON THE EVOLUTION OF LOANS AND DEPOSITS BETWEEN THE ROMANIAN BANK FOR DEVELOPMENT (BRD) - GROUPE SOCIETE GENERALE AND THE ROMANIAN BANKING SYSTEM
Authors
Author Iulia Iuga
Cuvinte cheie: banking system; analyze; deposits; loans; correlation coefficient.
Coduri JEL: G21; E58

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28. EU NEW MEMBER STATES HOUSEHOLDS' BANKING INDEBTEDNESS AND IT'S IMPLICATIONS: AN OVERVIEW
Authors
Author Angela Roman
Author Alina Camelia Șargu
Cuvinte cheie: households' indebtedness, new EU member countries, vulnerabilities, loans to households, global crisis
Coduri JEL: G21, E44, E51, R20

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29. THE RELATIONSHIP BETWEEN EXCHANGE RATE AND EXPORTS IN ROMANIA USING A VECTOR AUTOREGRESSIVE MODEL
Authors
Author Carmen Sandu
Author Nicolae Ghiba
Cuvinte cheie: exchange rate, volatility, Romanian leu, international trade, depreciation, appreciation.
Coduri JEL: F31, C32, E31

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30. THE ROMANIAN AGRICULTURE - BETWEEN MYTH AND REALITY
Authors
Author Cristian - Marian Barbu
Cuvinte cheie: performance, gaps, trade, most productive cereal-producing agriculture, vegetal agricultural production
Coduri JEL: N50, O13, Q10

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31. THE ASSESSEMENT OF UNCERTAINTY IN PREDICTIONS DETERMINED BY THE VARIABLES AGGREGATION
Authors
Author Mihaela Bratu
Cuvinte cheie: source of uncertainty, forecasts, accuracy, disaggregation over variables, strategy of prediction, DM test
Coduri JEL: E21, E27,C51, C53

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32. CROSS-COUNTY INTERNAL MIGRATION AND CONVERGENCE IN ROMANIA
Authors
Author Daniela Bunea
Cuvinte cheie: internal migration, inequality indexes, convergence, non-linear model, panel data model
Coduri JEL: J61, R11, R15

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33. FACTORS OF ECONOMIC DYNAMISM IN ASIAN COUNTRIES
Authors
Author George Cornel Dumitrescu
Cuvinte cheie: economic growth, human capital, foreign investment, education, culture
Coduri JEL: O14, O15, O16, R11,

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34. VALORIZING ENTREPRENEURIAL POTENTIAL OF THE CENTRAL REGION - PARTNERSHIP BETWEEN UNIVERSITY AND BUSINESS ENVIRONMENT AS SUPPORTING ELEMENT OF THE ENTREPRENEURIAL CULTURE
Authors
Author Ionela Gavrila-Paven
Author Andreea-Cipriana Muntean
Cuvinte cheie: entrepreneurial potential, partnership, entrepreneurial culture
Coduri JEL: A10, O10

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35. HOW THE INVESTMENT IN R&D IS RELATED TO THE HUMAN CAPITAL ACCUMULATION? THE CASE OF ROMANIA
Authors
Author Olimpia Neagu
Cuvinte cheie: R&D investment, human capital accumulation, knowledge-based society, knowledge workers
Coduri JEL:

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36. AN ECONOMIC INTERPRETATION OF NEOCLASSICAL MONOPOLY THEORY IN THE LIGHT OF AUSTRIAN SCHOOL
Authors
Author Andreas Stamate
Cuvinte cheie: monopoly, property rights, monopoly price, utility, consumer
Coduri JEL: B53, D41, P14

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37. AN INVESTIGATIONAL RESEARCH ON THE CORRELATION BETWEEN THE MANAGER'S ROLE IN TRAINING PROGRAMS AND TRAINING TRANSFER IN A LOCAL GOVERNMENT OFFICE IN MALAYSIA
Authors
Author Ismail Azman
Author Hamid Norashikin Sahol
Author Hua Ng Kueh
Author Ali Fazilatulaili
Cuvinte cheie: Manager's role, training transfer, local government office in Malaysia
Coduri JEL: M12

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38. THE GAMIFICATION AS A TOOL TO IMPROVE RISK MANAGEMENT IN THE ENTERPRISE
Authors
Author Paula Bajdor
Author Larisa Dragolea
Cuvinte cheie: risk management, gamification, tool, enterprise
Coduri JEL: M19

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39. IMPLEMENTING "GREEN" ELEMENTS INTO THE SUPPLY CHAIN - THE LITERATURE REVIEW AND EXAMPLES
Authors
Author Paula Bajdor
Author Janusz K. Grabara
Cuvinte cheie: supply chain management, enterprises, green supply chain
Coduri JEL: L

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40. THE ENVIRONMENTAL APPROACH OF SLATINA CITY REGARDING WASTE MANAGEMENT
Authors
Author Dana-Maria Oprea
Cuvinte cheie: waste, management, environment, Slatina.
Coduri JEL: Q50, Q52, Q57

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41. PROJECT MANAGEMENT - THEN AND NOW
Authors
Author Diana Elena Ranf
Cuvinte cheie: strategic, competences, management, project, changes.
Coduri JEL: M16

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42. ROMANIAN HIGHER EDUCATION REFORM AND ADAPTATION BETWEEN THE REQUIREMENTS OF THE KNOWLEDGE SOCIETY
Authors
Author Viorica Ștefan
Author Mariana Chivu
Cuvinte cheie: higher education quality reform, knowledge management education.
Coduri JEL: I23

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43. EVOLUTIONS AND STRATEGIES ON THE FUTURES MARKET AT SIBEX
Authors
Author Elida-Tomița Todăriță
Cuvinte cheie: stock exchange, evolution, derivates, Sibex, management
Coduri JEL: M12

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44. A P.E.S.T. ANALYSE OF THE MARKETING ENVIRONMENT OF THE ROMANIAN SME SECTOR DURING THE LAST FINANCIAL CRISIS YEARS
Authors
Author Mariana Lucreția Constantinescu
Author Andreea Cojoaca (Panagoreț)
Cuvinte cheie: marketing environment turbulence, financial crisis, macroeconomic consequences, Romanian SME sector dynamic, sector attractiveness
Coduri JEL: M16, M21, M31, O52

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45. ADVERTISING IN SMALL AND MEDIUM ENTERPRISES - THE PRACTICAL EXAMPLES AND ADVICES
Authors
Author Janusz K. Grabara
Author Bartłomiej Okwiet
Cuvinte cheie: advertising, enterprise, marketing mix, Internet
Coduri JEL: M19

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46. ACTION DIRECTIONS REGARDING THE DEVELOPMENT OF YOUTH TRAVEL IN ROMANIA
Authors
Author Claudia Olimpia Moisă
Cuvinte cheie: youth travel, youth travel in Romania, development of youth travel.
Coduri JEL: L83

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47. RESEARCH REGARDING THE SATISFACTION OF BANK SERVICES CONSUMERS AT CEC BANK S.A.
Authors
Author Andreea Muntean
Author Filimon Stremțan
Cuvinte cheie: consumer satisfaction, consumer dissatisfaction, expectations, perceived performance, expectations disconfirmation, bank service
Coduri JEL: M31

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48. ANALYSIS AND UNDERSTANDING OF KEY MARKETING CONCEPTS MARKETING ACTIVITIES ORGANIZED WITHIN THE FOOTWEAR INDUSTRY COMPANIES
Authors
Author Carmen Adina Paștiu
Cuvinte cheie: : business to business, marketing activities, marketing analysis manager mentality
Coduri JEL: M31, M14

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49. THE MARKETING OF THE LOCAL COMMUNITIES AS A TOOL FOR SUPPORTING THEIR SUSTAINABLE DEVELOPMENT
Authors
Author Calin Veghes
Author Diana Dugulan
Author Ioana Cecilia Popescu
Cuvinte cheie: Marketing, Local communities, Sustainable development
Coduri JEL: M31

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