Annales Universitatis Apulensis. Series Oeconomica

Issue Volumul 1 | Vol. Numărul 14

30 June 2012

Contents: View

Articole
1. COORDINATES OF SHORT-TERM BENEFITS GRANTED TO ACADEMICS
Authors
Author Iuliana Cenar
Cuvinte cheie: short-term benefits, rewards, academics, public universities
Coduri JEL: M12, M41

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2. THE RELATIONSHIP BETWEEN ACCOUNTING AND TAXATION INSIGHT THE EUROPEAN UNION: THE INFLUENCE OF THE INTERNATIONAL ACCOUNTING REGULATION
Authors
Author Dan Dacian Cuzdriorean
Author Dumitru Matiș
Cuvinte cheie: relationship between accounting and taxation, IAS/IFRS, European Union
Coduri JEL: H20; H25; M40; M41

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3. THE RANKING OF FIRMS FROM ROMANIA, ALBA COUNTY BASED ON THEIRS TURNOVER, NET PROFIT AND TOTAL DEBTS
Authors
Author Sorin-Constantin Deaconu
Cuvinte cheie: turnover, coefficient of variation, profit and loss account, Pearson's coefficient, financial statements.
Coduri JEL: M 41, A 12

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4. THE RELATIONSHIP BETWEEN THE DEVELOPMENT OF THE HIGHER EDUCATION IN ROMANIA AND THE ACCOUNTING PROFESSION
Authors
Author Teodora Viorica Fărcaș
Author Adriana Tiron Tudor
Cuvinte cheie: schools of commerce, accounting profession, Academy, alumni
Coduri JEL: B25

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5. CREATIVE ACCOUNTING, AN EXPRESSION OF THE DISCONNECTION BETWEEN ACCOUNTING AND TAXATION
Authors
Author Adrian Groșanu
Author Paula Ramona Răchișan
Author Sorin Romulus Berinde
Cuvinte cheie: Financial Regulations, Accounting Result, Investors, True and Fair Value, Risks
Coduri JEL: M41

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6. CREATIVE DISCLOSURE - FEATURE OF CREATIVE ACCOUNTING
Authors
Author Dumitru Matiș
Author Alina Beattrice Vladu
Author Dan Dacian Cuzdriorean
Cuvinte cheie: creative disclosure, disclosure quality, disclosure credibility
Coduri JEL: M41

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7. COGNITIVE MEANINGS OF MANAGEMENT CONTROL IN ESTIMATING THE DEGREE FOR ACHIEVING THE STRATEGY
Authors
Author Alina Puțan
Author Dan Ioan Topor
Author Maria Gheorghian
Cuvinte cheie: management control, strategy, decision.
Coduri JEL: M41

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8. THE VALUE RELEVANCE OF EARNINGS IN A TRANSITION ECONOMY: EVIDENCE FROM ROMANIAN STOCK MARKET
Authors
Author Lavinia Minodora Takacs
Cuvinte cheie: value relevance, transition economy, accounting earnings, equity valuation
Coduri JEL: C23; M41

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9. TRUE AND FAIR VIEW AND CREATIVE ACCOUNTING CONCEPTUAL DELIMITATIONS BASED ON PAPINEAU`S TREE METHODOLOGY
Authors
Author Alina Beattrice Vladu
Author Dumitru Matiș
Author Oriol Amat Salas
Cuvinte cheie: true and fair view, creative accounting, Papineau`s tree methodology
Coduri JEL: M41

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10. AUDIT INFORMATION CONTENT
Authors
Author Ioan Rus
Cuvinte cheie: Internal audit, Information audit, specific levels of the information audit, operation systems, data centres, data bases, standards for the information audit, CISA® certifications, CISM® certifications.
Coduri JEL: C810, C820, K400, D800, M420, L860, O510

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11. AUDITORS' PERCEPTION OF FRAUD PREVENTION MEASURES: EVIDENCE FROM TURKEY
Authors
Author Evren Dilek Sengur
Cuvinte cheie: Fraud prevention, fraud prevention measures, prevention of fraudulent financial statements, prevention of misappropriation of assets, prevention of corruption.
Coduri JEL: M42

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12. INTERNAL AUDIT AND ITS ROLE IN IMPROVING CORPORATE GOVERNANCE SYSTEMS
Authors
Author Neculai Tabără
Author Mihaela Ungureanu
Cuvinte cheie: corporate governance, internal audit, audit committee, corporate control
Coduri JEL: M14, M42, O16

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13. RELATION BETWEEN EXPECTED RETURN AND VOLATILITY AT BUCHAREST STOCK EXCHANGE, ON BUSINESS CYCLE STAGES
Authors
Author Viorica Chirilă
Author Ciprian Chirilă
Cuvinte cheie: business cycle, return, volatility, return-volatility relation
Coduri JEL: G 11, C 58

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14. FINANCIAL RISKS ANALYSIS FOR A COMMERCIAL BANK IN THE ROMANIAN BANKING SYSTEM
Authors
Author Imola Drigă
Cuvinte cheie: financial risks, credit risk, liquidity risk, interest rate risk, currency risk
Coduri JEL: G21, G32

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15. BANK LOANS AND SMALL FIRM FINANCING IN ROMANIA
Authors
Author Daniela Rodica Silivestru(Popescu)
Cuvinte cheie: SMEs, bank credit supply, bank credit demand, financing gap
Coduri JEL: G30, G21, E51

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16. EVOLUTIONS OF UNEMPLOYMENT AMONG THE YOUNG OVER THE ECONOMIC AND FINANCIAL DOWNTURN
Authors
Author Mariana Bălan
Author Carmen-Marilena Uzlău
Author Corina Maria Ene
Cuvinte cheie: unemployment, economic and financial downturn, occupancy,
Coduri JEL: E24, J61, J64, J65

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17. FOREIGN INVESTMENT INFLOWS AND INDUSTRIAL SECTOR GROWTH IN INDIA- AN EMPIRICAL STUDY
Authors
Author Mousumi Bhattacharya
Cuvinte cheie: Foreign investment inflows, Granger causality, industrial sector growth
Coduri JEL: F21, O11

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18. DETERMINANTS OF THE AGRICULTURAL PRODUCTIVITY GROWTH AMONG ROMANIAN REGIONS
Authors
Author Camelia Burja
Cuvinte cheie: agricultural performance, regions, productivity, Data Envelopment Analysis
Coduri JEL: O11, D24, Q12

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19. ENVIRONMENTAL MANAGEMENT SYSTEMS AND COMPANIES' SUSTAINABLE PERFORMANCE IN ROMANIA
Authors
Author Vasile Burja
Cuvinte cheie: sustainable business, environmental performance, environmental management, EMAS, environmental indicators
Coduri JEL: Q51, Q56

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20. FOREIGN DIRECT INVESTMENT IN EMERGING AND DEVELOPED ECONOMIES
Authors
Author Tatiana Dănescu
Author Paula Nistor
Cuvinte cheie: foreign direct investment, emerging economies, developed economies, financial crisis
Coduri JEL: F23, O4, O57, P45, M42

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21. ICT, INFORMATIONAL INNOVATION AND KNOWLEDGE-BASED ECONOMY
Authors
Author Mohamed Neffati
Cuvinte cheie: ICT, Informational innovation, competitive intelligence, competitive advantage, knowledge-based economy.
Coduri JEL: D89, L86, M29, O39

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22. THE EVALUATION OF INTELLECTUAL PROPERTY USING QUANTITATIVE METHODS
Authors
Author Valentin Ionuț Nițu
Cuvinte cheie: intellectual property, assessment, quantitative methods, patent, trademarks
Coduri JEL: O31, O32, O33, O34

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23. THE CORRELATION ACCREDITATION - BOLOGNA PROCESS - CONTINUOUS QUALITY IMPROVEMENT BASED IN PROFESSORS' PERCEPTIONS IN ALBANIAN PUBLIC UNIVERSITIES
Authors
Author Arjan Qefalia
Author Arbina Totoni
Cuvinte cheie: Higher education, Continuous Quality Improvement, Bologna Process, Accreditation
Coduri JEL: A22, A23, I23

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24. QUALITATIVE MARKETING RESEARCH REGARDING THE IMPACT OF THE ROMANIAN LEGAL FRAMEWORK ON THE ACTIVITY OF LEASING COMPANIES
Authors
Author Oana Bărbulescu (Șeitan)
Author Cristina Bălteanu
Cuvinte cheie: qualitative marketing research, leasing, legislation.
Coduri JEL: M31, G21, G28, K23

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25. CUSTOMER LOYALTY - SPECIFIC FEATURES OF RETAIL ACTIVITY IN BUCHAREST
Authors
Author Iacob Cătoiu
Author Daniel Adrian Gârdan
Author Iuliana Petronela Geangu
Cuvinte cheie: customer loyalty, retail chain, marketing strategies
Coduri JEL: M31, D12

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26. PURCHASING MANAGEMENT OF BUSINESS SERVICES IN THE CONTEMPORARY KNOWLEDGE BASED ECONOMY
Authors
Author Corina Pop Sitar
Cuvinte cheie: purchasing management, business services, knowledge based economy
Coduri JEL: L8, O32

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