Annales Universitatis Apulensis Series Oeconomica

ISSN: 1454-9409 (print) / 2344–4975 (online) / ISSN–L 1454–9409
revista_oeconomica@uab.ro

Archive

1. BLOCKCHAIN TECHNOLOGYAND THE ACCOUNTING PROFESSION.A STRUCTURED LITERATURE REVIEW.

Authors: :
DONȚU Adelina - Nicoleta ORCID: 0009-0001-8373-2420

Keywords: blockchain technology, accounting profession, digital transformation
JEL Codes: M41, O33
DOI:

Abstract
Paper

2. PILLARS OF THE ENTREPRENEURIAL GROWTH: INSIGHTS FROM EXPERTS USING THE AHP METHOD

Authors: :
Balan Iulia Mariana (Mîndruță) ORCID: 0009-0002-1568-7223

Keywords: entrepreneurship, entrepreneurial ecosystem, entrepreneurial pillars
JEL Codes: L26, M13, M21
DOI:

Abstract
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3. AUTOMATED EVALUATION MODELS in real estate market: A comparative analysis between linear regression and XGBoost

Authors: :
Silviu-Ionuț BĂBȚAN ORCID: 0009-0004-3496-7794

Keywords: real estate, mass appraisals, automated appraisal, valuation standards.
JEL Codes: C88, R31, R32, R30
DOI:

Abstract
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4. CORPORATE GOVERNANCE AND PERFORMANCE OF ROMANIAN STATE-OWNED ENTERPRISES: ASSESSING TRANSPARENCY AND ACCOUNTABILITY LEVELS

Authors: :
Ioana Andreea CIOLOMIC ORCID: 0000-0003-1037-6848

Keywords: state-owned enterprises, corporate governance, transparency, performance, auditor opinion.
JEL Codes: H11, H41, M14, M48, C12
DOI:

Abstract
Paper

5. EVOLUTION OF TOURISM PRE- AND POST-PANDEMIC: A CRITICAL ANALYSIS

Authors: :
Claudia MOISĂ ORCID: 0000-0002-2639-2896

Keywords: Tourism, recovery
JEL Codes: N70, O11, Z31, Z32
DOI:

Abstract
Paper

6. LINGUISTIC GOOD PRACTICE IN COMPANIES

Authors: :
Simona Maican ORCID: 0000-0002-1762-9636
Cristina Gabriela Săndulescu ORCID: 0000-0002-8259-4433

Keywords: management, knowledge, business, language problems
JEL Codes: M1, M14, M54
DOI:

Abstract
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7. EXPLORING TOP BET INDEX COMPANIES OF THE BUCHAREST STOCK EXCHANGE THROUGH THEIR INTEGRATED REPORTS

Authors: :
Maria-Mădălina BOGEANU-POPA ORCID: 0000-0003-4159-8232
Mariana MAN ORCID: 0000-0002-9018-3052

Keywords: reporting, financial information, non-financial information, BVB, BET index;
JEL Codes: Q01, Q56, M14
DOI:

Abstract
Paper

8. STUDY ON THE ASSESSMENT OF THE IMPACT OF DIGITIZATION ON INCREASING THE QUALITY OF REPORTING IN PUBLIC INSTITUTIONS IN ROMANIA FROM THE POINT OF VIEW OF ACCOUNTING PROFESSIONALS

Authors: :
SOCOLIUC MARIAN ORCID: 0000-0001-6378-6686
SOCOLIUC MIHAELA IONELA ORCID: 0000-0002-7250-2304

Keywords: increasing the quality of financial reporting, public administration, digitalization, e-government, accountingprofessionals
JEL Codes: M41
DOI:

Abstract
Paper

9. THE IMPACT OF CRISES ON THE BUSINESS ENVIRONMENT IN THE FIELD OF TOURISM: BIBLIOMETRIC ANALYSIS

Authors: :
MIHAELA NEACŞU ORCID: 0009-0001-4705-8731
DIANA-ELENA DAVID ORCID: 0009-0007-9075-7646
IULIANA EUGENIA GEORGESCU ORCID: 0000-0003-2485-7490

Keywords: crisis, tourism, business environment
JEL Codes: M14 Corporate Culture. Diversity. Social Responsibility
DOI:

Abstract
Paper

10. IMPLICATIONS OF ARTIFICIAL INTELLIGENCE IN AUDIT PROCESSES

Authors: :
Silviu -Ionel Stoica ORCID: 0009-0008-0535-4437
Beatrice-Elena Gore ORCID: 0009-0000-4863-6292

Keywords: Industry 4.0; Artificial intelligence; accounting; control, audit,
JEL Codes: M41, M49, M21, L78
DOI:

Abstract
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11. HOW TO DEFINE THE CONCEPT OF A COMPLEX PLATFORM?

Authors: :
Mihai-Constantin Avornicului ORCID: 0000-0003-1302-5357
Ágnes Sándor ORCID: 0009-0001-5935-0262
Hilda Hari ORCID: 0009-0002-9212-6497
Ákos Gubán ORCID: 0000-0002-9862-4174
Miklós Gubán ORCID: 0000-0001-7416-2406

Keywords: platform, complex platform, value creation, monetization, renewal
JEL Codes: O32
DOI:

Abstract
Paper

12. EMPIRICAL RESEARCH ON BANKRUPTCY IN SMALL AND MEDIUM-SIZED ENTERPRISES ACROSS THE EUROPEAN UNION

Authors: :
Leontina CHERMEZAN ORCID: 0009-0008-3184-6291
Larissa BATRANCEA ORCID: 0000-0001-6254-2970
Özge UYSAL ŞAHIN ORCID: 0000-0002-1422-4123

Keywords: bankruptcy; small and medium-sized enterprises; loans; European Union
JEL Codes: D81; G32
DOI:

Abstract
Paper

13. THE DIGITALTRANSFORMATION OF PUBLICADMINISTRATION BETWEEN IMPLEMENTED TECHNOLOGIES AND CITIZEN DIGITAL COMPETENCES

Authors: :
Ramona LACUREZEANU ORCID: 0000-0001-5751-9186

Keywords: digital application, digital platforme, public administration, digital competencies
JEL Codes: O33, H83
DOI:

Abstract
Paper

14. A BIBLIOMETRIC STUDY OF BANKRUPTCY PREDICTION FOR CORPORATE FIRMS

Authors: :
Cosmin Horatiu DANCIU ORCID: 0009-0001-4429-8318
Mircea PELE ORCID: 0009-0004-3828-0682

Keywords: bankruptcy, financial distress, insolvency.
JEL Codes: G33
DOI:

Abstract
Paper

15. THE IMPACT OF SME'S CREATIVITY ORIENTATION ON THEIR INNOVATION CAPABILITIES - REALITIES FROM THE WEST REGION OF ROMANIA

Authors: :
Cristian-Dan BIRIŞ ORCID: 0009-0005-3793-0695
Valentin-Partenie MUNTEANU ORCID: 0000-0002-6689-3492

Keywords: €“ creative economy; creativity oriented enterprise; product innoovation; process innovation
JEL Codes: M10, M20, O31
DOI:

Abstract
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16. THE TRANSFORMATION OFACCOUNTING THROUGH INFORMATION TECHNOLOGIES: A BIBLIOMETRICANALYSIS OFTRENDS AND INNOVATIONS

Authors: :
Sorin Adrian ACHIM ORCID: 0009-0002-4010-478X
Diana Aderina MOISUC ORCID: 0000-0002-4717-5970

Keywords: Digital accounting, artificial intelligence,blockchain, big data, cloud computing,robotic process automation, Internet of Things, bibliometric analysis
JEL Codes: M41, O33, O32, D83
DOI:

Abstract
Paper

1. SICAP: SMART INNOVATIONS FOR PROCUREMENT PROCESSES IN THE PUBLIC SECTOR

Authors: :
Dumitru BEJINARIU ORCID: 0009-0005-2133-0249
Isabela STANCU (LIȚĂ) ORCID: 0009-0006-7681-9428
Florin RADU ORCID: 0000-0003-2153-4100
Cătălina Tarbă (Duță) ORCID: 0009-0001-8661-880X

Keywords: SICAP, technological evolution, public sector, public procurement, public funds JEL
JEL Codes:
DOI:

Abstract
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2. TESTING THE VALIDITY OF CAPM ON BUCHAREST STOCK EXCHANGE

Authors: :
Florin BLAGA ORCID: 0000-0001-8424-4755
Dănuț-Georgian MIHAI ORCID: 0000-0002-3273-9411
Ludovic-Cosmin TRIFU ORCID: 0009-0009-8347-5020
Antonela BICHIR-GHELASE ORCID: 0009-0007-0535-2274

Keywords: CAPM, Bucharest Stock Exchange, COVID-19, investor behavior.
JEL Codes: blaga.florin@yahoo.com
DOI:

Abstract
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3. AUDITING ACCOUNTING ESTIMATES AND FAIR VALUE MEASUREMENTS. A LITERATURE REVIEW

Authors: :
Ioana CIURDAŞ ORCID: 0000-0002-1203-4174

Keywords: estimates, fair value, risks
JEL Codes: ioana.ciurdas@econ.ubbcluj.ro
DOI:

Abstract
Paper

4. PROTECTION OF WHISTLEBLOWERS IN THE EU AND ADOPTION OF DIRECTIVE (EU) 2019/1937

Authors: :
Isabella LUCUȚ CAPRAŞ ORCID: 0000-0002-6192-8078
Monica Violeta ACHIM ORCID: 0000-0003-4701-041X

Keywords: Whistleblowing, Reporting, Protection, Legislation, Corporate wrongdoing
JEL Codes:
DOI:

Abstract
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5. PERSPECTIVES OF LITERATURE'S FOCUS ON MANAGEMENT ACCOUNTING PRACTICES

Authors: :
Nicolae MĂGDAŞ ORCID: 0000-0001-6595-468X

Keywords: accounting, bibliometric analysis, management, managerial accounting
JEL Codes: nicolae.mgadas@econ.ubbcluj.ro
DOI:

Abstract
Paper

6. UNDERSTANDING THE CHALLENGES OF CORPORATE SOCIAL RESPONSIBILITY IMPLEMENTATION

Authors: :
Omar ALHATO
Patrizia Pamela PODHORA ORCID: 0009-0003-9661-5017
Cătălina Tarbă (Duță) ORCID: 0009-0001-8661-880X

Keywords: corporate social responsibilities (CSR), stakeholders, challenges, systematic literature review, agency.
JEL Codes: omar_alhato@yahoo.com
DOI:

Abstract
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7. THE MAIN SOURCES OF STRESS AND SPECIFIC COPING STRATEGIES FOR POLICE MANAGERS

Authors: :
Constanța POPESCU
Loredana-Mihaela RÎNJEA

Keywords: stress, manager, stressors, coping strategies, efficiency.
JEL Codes: tantapop@yahoo.com
DOI:

Abstract
Paper

8. Management control and budgetary control: Instruments for enhancing organizational performance

Authors: :
Isabela STANCU (LIȚĂ) ORCID: 0009-0006-7681-9428
Dumitru BEJINARIU ORCID: 0009-0005-2133-0249
Alina-Iuliana TĂBÎRCĂ ORCID: 0000-0003-3166-3192

Keywords: Management control, accounting, budgeting, tools, decision-making, revenues, expenses, strategic planning, performance
JEL Codes:
DOI:

Abstract
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9. USE OF BIG DATA IN SALES MANAGEMENT

Authors: :
George STANESCU ORCID: 0009-0009-8848-513X
Anişoara DUICĂ ORCID: 0000-0003-1457-5764
Patrizia Pamela PODHORA ORCID: 0009-0003-9661-5017
Sorina Geanina STANESCU ORCID: 0000-0003-1219-3420

Keywords: Big Data; competitive advantage, operational performance, sales management, Business Intelligence, CRM, ERP Systems
JEL Codes:
DOI:

Abstract
Paper

10. METHODS FOR MEASURING FISCAL FRAUDAND EVASION

Authors: :
Lia PRICOPE (SABOU) ORCID: 0009-0002-9702-1483
Sorin Nicolae BORLEA ORCID: 0000-0002-9987-3682

Keywords: fiscal fraud, evasion, empirical studies, tax policies, econometric estimation models, value of tax fraud and evasion
JEL Codes: G28, G41
DOI:

Abstract
Paper

11. STRUCTURES SPECIFIC TO THE INCOME AND EXPENDITURE BUDGET: A CASE STUDY

Authors: :
Mihaela ŞTEFAN-HINT ORCID: 0000-0001-8472-0803
Andreea MARIN-PANTELESCU ORCID: 0000-0002-3532-1395
Teodora Maria SUCIU ORCID: 0000-0002-4577-3520

Keywords: income, expenditure, budget, investments
JEL Codes: H61, P24, M41
DOI:

Abstract
Paper

12. ALGORITHMIC CREATIVITY: EVOLUTION AND MARKETING PERSPECTIVES

Authors: :
Hera Octavian Dumitru ORCID: 0009-0005-9382-2499

Keywords: Generative AI, marketing, technology acceptance
JEL Codes: M31, O33
DOI:

Abstract
Paper

13. SPECIFIC APPROACHES TO QUALITY MANAGEMENT IN PUBLIC INSTITUTIONS

Authors: :
Tsanko Stefanov ORCID: 0000-0003-4260-7970

Keywords: total quality management, competitiveness, quality standards, public institution
JEL Codes: H50, M11, O32,
DOI:

Abstract
Paper

14. Financing and Management of Cultural Events: Needs and Opportunities for Cultural Institutions and NGOs

Authors: :
Amalia Cristina NEDELCUŢ ORCID: 0000-0003-3854-863X

Keywords: cultural event, financing, public cultural institutions, non-governmental organizations (NGOs)
JEL Codes: Z11, Z19
DOI:

Abstract
Paper

15. ACTIVITY-BASED COSTING (ABC) MODEL FOR ROMANIAN PUBLIC HIGHER EDUCATION INSTITUTIONS

Authors: :
Sorinel CĂPUŞNEANU ORCID: 0000-0003-3799-3993
Bogdan Ionuț STOLOJESCU ORCID: 0009-0003-7263-8863
Alina-Georgiana SOLOMON ORCID: 0009-0001-0805-3217
Ileana-Sorina RAKOŞ ORCID: 0000-0002-4109-9487

Keywords: Higher Education Institution (HEI), Activity-Based Costing (ABC), cost calculation, department, faculty, implementation
JEL Codes: H83, M41
DOI:

Abstract
Paper

16. CLARITY IN THE NUMBERS: THE IMPACT OF KEYAUDIT MATTERS ON BUCHAREST STOCK EXCHANGE AUDITOR REPORTS

Authors: :
George-Silviu CORDOŞ ORCID: 0000-0003-3239-6743
Tudor OPRIŞOR ORCID: 0000-0002-2549-9501

Keywords: eyAuditMatters, audit reporting,Bucharest Stock Exchange, InternationalStandards on Auditing
JEL Codes: M42 Auditing
DOI:

Abstract
Paper

17. INNOVATING CULTURAL PRESERVATION: THE STRATEGIC ROLE OF DIGITAL ENTREPRENEURSHIP

Authors: :
Georgiana TRIF ORCID: 0000-0001-7982-3103

Keywords: Digital entrepreneurship, cultural preservation, cultural heritage, innovation
JEL Codes: M11, M14, M15
DOI:

Abstract
Paper

1. A FUNCTIONAL ANALYSIS FOR INTEGRATING ECO-LEADERSHIP PERFORMANCES IN DEFENSE SECTOR

Authors: :
Mădălina-Ioana BĂDILĂ ORCID: 0000-0001-7141-4372
Lucian-Ionel CIOCA ORCID: 0000-0002-5467-9114

Keywords: co-leader, development planning, innovation, technological innovation, sustainable development, education
JEL Codes: O20, O30, Q01, I29
DOI:

Abstract
Paper

2. THE EFFECTS OF BRENT SPOT OIL VARIATION ON MACROECONOMICS INDICATORS: CASE STUDY FOR FIVE EUROPEAN COUNTRIES

Authors: :
Bogdan Ion BOLDEA ORCID: 0000-0002-9731-4625
Costin Radu BOLDEA ORCID: 0000-0002-7688-563X

Keywords: Financial stability, GDP, Balance of Trade, Balance of Payments, Regression analysis
JEL Codes: Q41, G41
DOI:

Abstract
Paper

3. HOW EFFECTIVE ARE THE HOSPITALS IN ROMANIA? AN ASSESSMENT OF SIX HOSPITAL UNITS IN THE WEST OF THE COUNTRY

Authors: :
Sebastian MEZEI ORCID: 0000-0002-3138-871X

Keywords: health expenditure; financing of hospitals; efficiency of hospital units
JEL Codes: H51, H75, I15, I18, P43
DOI:

Abstract
Paper

4. EXPLORATORY RESEARCH ON THE ROLE OF INTEGRATED THINKING AND REPORTING IN PROMOTING SUSTAINABLE DEVELOPMENT: A QUALITATIVE CASE STUDY

Authors: :
Mariana-Monica MADAR-COMAN
Adriana TUDOR-TIRON ORCID: 0000-0001-5530-5635

Keywords: Integrated thinking, reporting, sustainable development, qualitative case study, and regulatory frameworks
JEL Codes: Q01, Q56, M14
DOI:

Abstract
Paper

5. THEORETICAL AND STATISTICAL ARGUMENTS OF THE DIFFERENTIATED EFFECT OF THE COMMON AGRICULTURAL POLICY IN THE EU COUNTRIES

Authors: :
Remus Ionut ILIES
Sorin Nicolae BORLEA ORCID: 0000-0002-9987-3682
Isabella LUCUȚ CAPRAŞ ORCID: 0000-0002-6192-8078

Keywords: Common Agricultural Policy, agricultural productivity, EU countries, rural development
JEL Codes: O13, Q18
DOI:

Abstract
Paper

6. PERSPECTIVES OF YOUNG PEOPLE IN UKRAINE FOLLOWING THE AGGRESSION OF THE RUSSIAN FEDERATION

Authors: :
Mihai-Ciprian LUŞCAN ORCID: 0009-0006-4726-0661

Keywords: perspectives; youth; Ukraine; war.
JEL Codes: D70; D74; I20; I30; N40
DOI:

Abstract
Paper

7. DETERMINANTS OF SHORT-TERM DEBTS WITHIN THE ROMANIAN AGRICULTURE SECTOR

Authors: :
Dumitru-Florin MOISE

Keywords: short-term debts, turnover, dividends, long-term debts.
JEL Codes: G33
DOI:

Abstract
Paper

8. THE KEY COMPONENTS OF A SMART CITY

Authors: :
Vlad-Tudor TRINCĂ ORCID: 0009-0004-5188-0607

Keywords: smart city, management, digitalization
JEL Codes: O30, O38, M15, R58
DOI:

Abstract
Paper

9. THE RELATIONSHIP BETWEEN FINANCIAL RESULTS AND SUSTAINABLE DEVELOPMENT AT WATER AND SEWAGE OPERATORS IN ROMANIA

Authors: :
Kinga-Erzsébet FÜLÖP
Árpád-Zoltán FÜLÖP

Keywords: water utility performance, financial performance, water and sewage
JEL Codes: L95, Q25, M11
DOI:

Abstract
Paper

10. Evaluating the ESI funds' efficiency: A bibliometric review

Authors: :
Diana BALAN ORCID: 0000-0002-7662-0236
Ana-Cristina NICOLESCU ORCID: 0000-0003-0659-4789

Keywords: European Structural and Investment Funds, efficiency, evaluation
JEL Codes: O52, P48
DOI:

Abstract
Paper

11. THE BENEFITS OF POB INSPECTIONS. CASE OF ROMANIA

Authors: :
Marta TACHE ORCID: 0000-0001-9909-5182
Florentina- Ştefania NEAGU ORCID: 0000-0003-4823-5848
Natalia MANEA ORCID: 0000-0001-6348-6173
Mihaela PURCARU ORCID: 0009-0009-2263-7276

Keywords: audit, financiar reporting, POB inspections, annual reports, supervision.
JEL Codes: M4
DOI:

Abstract
Paper

12. ECONOMETRIC MODEL FOR TESTING THE PERCEPTION OF PROFESSIONAL ACCOUNTANTS IN SUCEAVA COUNTY REGARDING TO THE DIGITISATION OF THE PROFESSION

Authors: :
Marian SOCOLIUCORCID: ORCID: 0000-0001-6378-6686
Iulia-Maria ŢÎGĂNAŞ ORCID: 0000-0001-9984-5932

Keywords: Accounting digitisation, Econometric model, Professional accountants perception
JEL Codes: M41
DOI:

Abstract
Paper

13. MOLDOVAN AGRIFOOD TRADE POTENTIAL IN THE FRAMEWORK OF DCFTA - A PATH TOWARDS EU ACCESSION

Authors: :
Alexandru STRATAN ORCID: 0000-0001-7086-8604
Eugenia LUCASENCO ORCID: 0000-0002-5032-7963
Alexandru CEBAN ORCID: 0000-0002-3300-4054

Keywords: agri-food trade, Moldova, EU accession, trade potential
JEL Codes: Q17, F13
DOI:

Abstract
Paper

14. PERCEIVED IMPORTANCE OF PRODUCT AESTHETICS FOR CONSUMERS

Authors: :
Andrei DUMITRESCU ORCID: 0000-0003-3125-9480

Keywords: perceived importance, product aesthetics, marketing, industrial design, product classes
JEL Codes: L60, M31
DOI:

Abstract
Paper

15. WHY THE EXODUS OF WOMEN AT THE VERY HIGH LEVEL OF ACCOUNTING PROFESSIONAL ORGANIZATIONS?

Authors: :
Widad-Atena FARAGALLA ORCID: 0000-0001-7141-4372

Keywords: gender, accounting, intersectionality, factors, underrepresentation
JEL Codes: M41, J16, L26, L31
DOI:

Abstract
Paper

16. IMPACT OF ESG REPORTING ON THE ROMANIAN CAPITAL MARKET

Authors: :
Rareş HURGHIŞ ORCID: 0000-0003-1417-1292

Keywords: sustainability reporting, stock exchange, ESG reporting, company value, Tobin's Q
JEL Codes: M20, M40
DOI:

Abstract
Paper

17. FUTURE DECISIONS DEVELOPMENTS BASED ON STRATEGIC CONTROL - CONCEPTUAL FRAMEWORK

Authors: :
Nicolae MĂGDAŞ ORCID: 0000-0001-6595-468X

Keywords: accounting, SWOT, PEST, Balanced Scorecard
JEL Codes: M40
DOI:

Abstract
Paper

18. ACCOUNTING PROFESSION AND SUSTAINABLE DEVELOPMENT GOALS DEBATES

Authors: :
ZANELLATO Gianluca ORCID: 0000-0003-2140-8729

Keywords: Sustainable Development Goals, Qualitative Research, Accounting, Review
JEL Codes: M41
DOI:

Abstract
Paper

19. EXPLORING ENTREPRENEURIAL SKILLS FOR IMPROVING AGRICULTURAL PERFORMANCE USING COMPARATIVE SIMULATION-BASED STUDY

Authors: :
DUICĂ Mircea Constantin ORCID: 0000-0002-5106-638X
FLOREA Nicoleta Valentina ORCID: 0000-0002-1154-7744
TĂBÎRCĂ Alina Iuliana ORCID: 0000-0003-3166-3192

Keywords: agriculture, performance, entrepreneurial skills, e-skills, competitiveness
JEL Codes: J24, C30, Q12, Q15
DOI:

Abstract
Paper

20. DRIVING TOWARDS SUSTAINABILITY: UNDERSTANDING THE DYNAMICSOFELECTRICANDPLUG-INHYBRIDVEHICLEADOPTION IN ROMANIA

Authors: :
COZMA Anghel-Tudorel

Keywords: electric vehicles, sustainability, Romanian consumers, electric vehicles adoption
JEL Codes: M31
DOI:

Abstract
Paper

21. SECURITY SECTOR REFORM IN SIERRA LEONE, AIMING FOR RESILIENCE, BUT STUCK BETWEEN STRUCTURAL AND LOCAL NEEDS

Authors: :
MORAR Letiția-Mihaela ORCID: 0009-0008-4746-4634
STAN Adrian-Daniel ORCID: 0000-0003-3441-0713

Keywords: Security Sector Reform (SSR), resilience, Sierra Leone, democratic governance.
JEL Codes:
DOI:

Abstract
Paper

22. IMPACT OFTAX BURDEN UPON TAX FRAUDAND TAX EVASION

Authors: :
Lia PRICOPE (SABOU) ORCID: 0009-0002-9702-1483
Sorin Nicolae BORLEA ORCID: 0000-0002-9987-3682

Keywords:
JEL Codes:
DOI:

Abstract
Paper

23. VALUE ADDED INTELLECTUAL CAPITAL IN IT COMPANIES IN POLAND - CASE STUDY

Authors: :
Jan POLCYN ORCID: 0000-0001-7847-2743
Viktoriia VOVK ORCID: 0000-0002-8187-4257

Keywords: intellectual capital, human capital, VAIC, IT companies
JEL Codes: A13, A19, E24, J24, O34
DOI:

Abstract
Paper

1. THEORETICAL APPROACH TO THE ETHICS OF THE EXTERNAL PUBLIC AUDITOR

Authors: :
Diana Sabina BRĂNEȚ (ULICI)

Keywords: audit, public sector, auditor ethics, auditor independence
JEL Codes: M42, M49
DOI:

Abstract
Paper

2. THE EFFECTS OF POLITICAL RISK AND CORRUPTION ON INOVATION - BASED COMPETITIVENESS

Authors: :
Bianca Andreea CĂLIN

Keywords: Innovation, corruption, political risk, sustainable development
JEL Codes: F63, I15, I25, J17, O31, P51
DOI:

Abstract
Paper

3. PROSPECTS REGARDING THE DEVELOPMENT OF HUMAN RESOURCE MANAGEMENT AT EUROPEAN LEVEL. BIBLIOMETRIC ANALYSIS OF THE LAST 6 YEARS

Authors: :
Ionut Marius CROITORU ORCID: 0009-0007-1290-6394
Cosmin Alexandru SPIRIDON ORCID: 0009-0005-0642-8782
Florin Ionut BRATILOVEANU ORCID: 0009-0009-5378-4965
Romanita JUMANCA ORCID: 0000-0002-2136-5493

Keywords: human resources management, bibliometric research, quantitative research, Vosviewer
JEL Codes: M12, O15
DOI:

Abstract
Paper

4. PROGRAMMES TO HARNESS THE ECONOMIC POTENTIAL OF return MIGRANTS: THE CASE OF THE REPUBLIC OF MOLDOVA

Authors: :
Rodica CRUDU ORCID: 0000-0002-6470-8601
Cristina TOMSA

Keywords: return migration, development potential of migrants, integration of migrants, migrant entrepreneurs
JEL Codes: F22, J01, J08, J61, O15, R23
DOI:

Abstract
Paper

5. A REVIEW OF THE LITERATURE ON THE COSTS OF QUALITY

Authors: :
Irina Daniela GAVRILUC
Iuliana Eugenia GEORGESCU

Keywords: Cost of Quality, Quality Costing , Cost Components , Quality Cost Methods
JEL Codes: M
DOI:

Abstract
Paper

6. TAX EVASION IN THE CONTEXT OF THE SHADOW ECONOMY. EVIDENCE FOR THE EUROPEAN UNION COUNTRIES

Authors: :
Maria - Mihaela POSTEA
Monica-Violeta ACHIM
Isabella LUCUȚ CAPRAŞ

Keywords: Shadow economy, tax evasion, estimation methods
JEL Codes: E26, O17, D69, H53, C23
DOI:

Abstract
Paper

7. KNOWLEDGE MANAGEMENT: A CHALLENGE TO THE NEW COMPETITIVENESS OF THE 21ST CENTURY

Authors: :
Dumitru SĂNDULESCU
Simona MAICAN

Keywords: knowledge management, business, skills, organizations
JEL Codes: M10, M29
DOI:

Abstract
Paper

8. APPLICATION OF ARTIFICIAL INTELLIGENCE IN HEALTH CARE

Authors: :
Agnieszka KISTER ORCID: 0000-0001-9571-8792
Viktoriia VOVK ORCID: 0000-0002-8187-4257
Jan POLCYN ORCID: 0000-0001-7847-2743

Keywords: artificial intelligence, healthcare, management
JEL Codes: H0, O0, D80
DOI:

Abstract
Paper

9. BIBLIOMETRIC ANALYSIS OF HEALTH INSURANCE

Authors: :
Gabriela Mihaela MUREȘAN

Keywords: bibliometric analysis, health insurance, map, VOSviewer, WOS.
JEL Codes: G22
DOI:

Abstract
Paper

10. THE CHOICES MADE BY LARGE COMPANIES FOR SOURCING OF ACCOUNTING SERVICES: ADVANTAGES AND DISADVANTAGES

Authors: :
Adrian ISIP ORCID: 0000-0002-4136-6549

Keywords: internal accountants, accounting firms, business services organizations, shared services centers, social exchange theory
JEL Codes: M41, M55
DOI:

Abstract
Paper

11. A STATUS QUO ON THE LITERATURE OF DISRUPTIVE TECHNOLOGIES IN ACCOUNTING - IMPLICATIONS FOR ADOPTION DECISION

Authors: :
Andreea CORDOS (M. LABADITIS) ORCID: 0000-0001-5530-5635
Adriana TIRON-TUDOR ORCID: 0000-0001-5530-5635

Keywords: disruptive technologies, accounting, digitalization, literature review, technology.
JEL Codes: M41, O14, O3
DOI:

Abstract
Paper

12. THE CONTEXT AND DYNAMICS OF ROMANIAN STATE-OWNED ENTERPRISES

Authors: :
Ioana Andreea Ciolomic ORCID: 0000-0003-1037-6848

Keywords: state-owned enterprises; public sector reform; decentralization;
JEL Codes: D73, M21,
DOI:

Abstract
Paper

1. THE ROLE AND IMPORTANCE OF LEGAL ASPECTS REGARDING ACCOUNTING EXPERTISE

Authors: :
Nicolae MĂGDAŞ ORCID: 0000-0001-6595-468X
Gabriel RAITA ORCID: 0000-0003-0647-5771

Keywords: accounting, legal, accounting expertise
JEL Codes: M40, K4
DOI:

Abstract
Paper

2. THE PROCESS OF DIGITALIZATION OF AN ACCOUNTING ORGANIZATION USING ERP SYSTEMS

Authors: :
Laura-Eugenia-Lavinia BARNA ORCID: 0000-0003-2068-4422
Bogdan-Ştefan IONESCU ORCID: 0000-0003-0021-2938

Keywords: digitalization, ERP systems, accounting, organization, process
JEL Codes: M15, M40, M41, M42
DOI:

Abstract
Paper

3. THE ORIZATION OF EDUCATIONAL LEADERSHIP

Authors: :
Roxana-Maria ANGHEL (BLIDARU) ORCID: 0000-0003-0050-3938

Keywords: leadership, strategies, vision, human resources management
JEL Codes: M12, I21, I25
DOI:

Abstract
Paper

4. CHALLENGES OF THE ACCOUNTING PROFESSION IN THE DIGITAL ERA: THE IMPACT OF CLOUD COMPUTING TECHNOLOGY

Authors: :
COMAN Dan Marius ORCID: 0000-0003-4937-6327
STATE Violeta ORCID: 0000-0002-7814-5408
VOINEA Cristina Maria ORCID: 0000-0002-8135-6409
IONESCU Constantin Aurelian ORCID: 0000-0001-6063-2921
COMAN Mihaela Denisa ORCID: 0000-0002-5070-5303
NICOLICI Deian ORCID: 0000-0003-0988-7851
STOICA Raluca Andreea ORCID: 0000-0002-0911-6881

Keywords: cloud accounting, digital age, accounting profession, digital skills, statistics models and techniques
JEL Codes: M15, M40, M41, M42
DOI:

Abstract
Paper

5. ROMANIAN EFFICIENCY IN EUROPEAN SOCIAL FUND IMPLEMENTATION, AN ASSUMED CHOICE BETWEEN ELIGIBLE ACTIVITIES AND PROGRAM INDICATORS

Authors: :
Cristian DOGAR ORCID: 0000-0001-7557-3450
Irimie Emil POPA ORCID: 0000-0003-0507-7456

Keywords: efficiency; linear regression; budget; indicators.
JEL Codes: C58; E17; F37
DOI:

Abstract
Paper

6. THE EMPIRICAL ANALYSIS OF THE NUMBER OF CORPORATE INSOLVENCIES DYNAMICS IN THE CENTRAL AND EASTERN EUROPEAN COUNTRIES

Authors: :
Neli MUNTEAN ORCID: 0000-0001-6385-2890
Iulian MUNTEAN ORCID: 0009-0006-1215-6960

Keywords: Corporate insolvencies, dynamics, time series, Central and Eastern Europe
JEL Codes: O11, O56
DOI:

Abstract
Paper

7. BUSINESS ETHICS IN THE ROMANIAN INSURANCE MARKET

Authors: :
Gabriela -Mihaela MURESAN ORCID: 0000-0001-6715-740X

Keywords: insurance, code, ethics, employees.
JEL Codes: G22
DOI:

Abstract
Paper

8. SUSTAINABLE DEVELOPMENT GOALS AND ACCOUNTING PROFESSION: A QUANTITATIVE REVIEW OF THE EXISTENT LITERATURE

Authors: :
ZANELLATO Gianluca ORCID: 0000-0003-2140-8729
VAIDA Ana-Maria ORCID: 0000-0003-4073-5944

Keywords: Sustainable Development, Sustainable Development Goals, MAXQDA, Accounting Profession, Literature Review
JEL Codes: M41
DOI:

Abstract
Paper

9. A DYNAMIC COMPARATIVE ANALYSIS OF NET INCOME AND OTHER COMPREHENSIVE INCOME ON ROMANIAN PHARMACEUTICAL LISTED COMPANIES

Authors: :
Natalia-Ioana (Pantelimon) FOLTEAN ORCID: 0000-0002-1798-5155
Victoria BOGDAN ORCID: 0000-0003-2315-0071

Keywords: net income, comprehensive income, relevance, pharmaceutical industry, companies
JEL Codes: M41, G19
DOI:

Abstract
Paper

10. BIBLIOMETRIC ANALYSIS OF PUBLICATIONS ON ECOLOGICAL CONCRETE

Authors: :
Elena MARICA ORCID: 0000-0003-0673-8498
Maria POPA ORCID: 0000-0002-9899-4423

Keywords: concrete, ecological, VOSviewer, bibliometric analysis
JEL Codes: L61, L74
DOI:

Abstract
Paper

11. MANAGERS' PERCEPTION OF SUSTAINABILITY - A DRIVER FOR SUSTAINABLE LEADERSHIP, INNOVATION, AND PERFORMANCE

Authors: :
Daniel Adrian GÂRDAN ORCID: 0000-0003-2569-6801
Olimpia STATE ORCID: 0000-0002-9737-867X
Iuliana Petronela GÂRDAN ORCID: 0000-0003-2757-1308
Claudia Gabriela BAICU ORCID: 0000-0002-1423-6108
Iulia Ruxandra TICAU ORCID: 0000-0002-4349-7462

Keywords: sustainability, managers perception, sustainable leadership, innovation, performance,
JEL Codes: Q01, Q56, M11, O32
DOI:

Abstract
Paper

12. ENSURING FUTURE RESILIENCE IN EDUCATION THROUGH INNOVATIVE MANAGEMENT INTEGRATION OF ENTREPRENEURIAL EDUCATION IN SCHOOLS

Authors: :
Bratasanu Simona

Keywords: entrepreneurship, educational management, entrepreneurial skills
JEL Codes: M21, I21
DOI:

Abstract
Paper

13. THE EFFICIENCY OF FINANCIAL-FISCAL CONTROL - AN OBJECTIVE NECESSITY OF THE ROMANIAN SOCIETY

Authors: :
DOBRA Iulian Bogdan ORCID: 0000-0002-6402-3629

Keywords: financial-fiscal control, tax evasion, tax administration, tax code, tax revenue.
JEL Codes: H21, H26, H30, H83
DOI:

Abstract
Paper

14. THE DESIGN OF PACKAGING AND ITS EMOTIONAL IMPACT ON PURCHASING BEHAVIOUR: AN ANALYSIS OF SENSORY ADVERTISING

Authors: :
Ligia ANDREI ORCID: 0000-0002-7816-2662

Keywords: packaging, emotions, purchasing decision, economy, sales
JEL Codes: D11, D79
DOI:

Abstract
Paper

15. EXPLORING THE CONNECTION BETWEEN ENTREPRENEURSHIP, GENDER, AND ACCOUNTING

Authors: :
WIDAD Atena Faragalla ORCID: 0009-0007-9592-5565

Keywords: gender, accounting, entrepreneurship
JEL Codes: M41, J16, L26, L31
DOI:

Abstract
Paper

16. PERFORMANCE IN EUROPEAN BANKING SECTOR BASED ON A COMPARATIVE ANALYSIS OF NON-PERFORMING LOANS AND NET INTEREST INCOME

Authors: :
Adela SOCOL ORCID: 0000-0002-9774-2494
Oana Raluca IVAN ORCID: 0000-0002-8019-3601
Dan Ioan TOPOR ORCID: 0000-0002-9092-1449
Attila TAMAS ORCID: 0000-0003-0950-1859
Nina SINIȚÎN ORCID: 0000-0002-1217-5049

Keywords: banking performance, ROE, non-performing loans, loan loss provision ratio, net interest income
JEL Codes: C23, G21, F62
DOI:

Abstract
Paper

1. EDUCATIONAL LEADERSHIP AND GOVERNANCE OF EDUCATIONAL SYSTEMS

Authors: :
Roxana-Maria ANGHEL (BLIDARU)

Keywords: management, leadership, human resources, success
JEL Codes: M12, I21, I25
DOI:

Abstract
Paper

2. THE DINAMIC OF THE DYNAMICS OF CONSTRUCTION COMPANIES IN THE BEFORE AND AFTER COVID PERIOD

Authors: :
Cristina Elena BADIU ORCID: 0000-0001-7285-1064

Keywords: Covid, fiscal facilities, indicators
JEL Codes: E62, G30
DOI:

Abstract
Paper

3. INNOVATIONS IN THE FIELD OF INFORMATION TECHNOLOGIES IN THE EDUCATIONAL SYSTEM

Authors: :
Anisoara Elena BELBE ORCID: 0000-0003-3991-3715

Keywords: educational process, e-Learning, educational platforms, virtual classroom, video conferencing system, educational resources, information technologies.
JEL Codes: M48, O30, I21
DOI:

Abstract
Paper

4. PREMISES OF DIGITAL ACCOUNTING EDUCATION AT THE PREUNIVERSITY EDUCATIONAL LEVEL. CASE STUDY RESEARCH

Authors: :
Cenar Iuliana ORCID: 0000-0001-8476-0178
Leba (Botar) Claudia-Florina ORCID: 0000-0003-2693-7849
Adriana Mihaela (MAN) CIULA ORCID: 0000-0003-1694-3639
Cristian CENAR ORCID: 0000-0002-2056-0449

Keywords: digitization, training, skills, accounting, evolution
JEL Codes: A20,O33
DOI:

Abstract
Paper

5. THE ASSOCIATION BETWEEN EMPLOYEE INSECURITY AND THE AGREED MOTIVATIONAL FACTOR

Authors: :
Alina CONSTANTINESCU ORCID: 0000-0001-7089-0713

Keywords: Motivation, Employees insecurity, Motivational factors
JEL Codes: M12, O15, J01
DOI:

Abstract
Paper

6. PERSPECTIVES ON IMPLEMENTING KAIZEN METHOD FOR THE IMPROVEMENT OF ACADEMIC ONLINE TEACHING

Authors: :
Dan Ioan TOPOR ORCID: 0000-0002-9092-1449
Larisa-Loredana DRAGOLEA ORCID: 0000-0002-3780-1018

Keywords: management, Kaizen, online teaching, quality
JEL Codes: L15, M10, M12, M53
DOI:

Abstract
Paper

7. THE LINK BETWEEN ENVIRONMENTAL ACCOUNTING - ENVIRONMENTAL POLLUTION AND COVID-19

Authors: :
Carmen Scorțe
Ana-Maria COMÂNDARU (ANDREI) ORCID: 0000-0003-3152-4387
Volodea MATEEVICI ORCID: 0000-0002-1509-0462

Keywords: environmental accounting, pollution, ecological reporting, Covid-19, investments.
JEL Codes: M41, M21, B55, Q53
DOI:

Abstract
Paper

8. ACCOUNTING INFORMATION - THE BASIS OF THE COMPANY' S STRATEGIC DECISIONS

Authors: :
Cristina Mihaela IONESCU (HARALAMBIE) ORCID: 0000-0001-8301-1298

Keywords: accounting information, decision-making process, globalized market
JEL Codes: D81, D84, G34, M40
DOI:

Abstract
Paper

9. WHAT ARE THE OPTIONS FOR ACCOUNTING OUTSOURCING THAT COMPANIES HAVE IN THE PRESENT? EVIDENCE FROM ROMANIA, AN EMERGING COUNTRY FROM EUROPE

Authors: :
Adrian ISIP ORCID: 0000-0002-4136-6549

Keywords: outsourcing of accounting services, accounting firms, automation, digitalization, remote delivery of services
JEL Codes: M41, M55
DOI:

Abstract
Paper

10. AUDIT DIGITALIZATION AND DATA MINING

Authors: :
Andrada LASC?U ORCID: 0000-0003-3154-4256

Keywords: audit, digitalization, software, data mining, audit tools
JEL Codes: M42, C55
DOI:

Abstract
Paper

11. THE INFLUENCE OF ROI AND EPS INDICATORS ON THE INVESTMENT STRATEGY OF INDIVIDUALS (BVB)

Authors: :
Cristian LUNGU ORCID: 0000-0003-2201-078X

Keywords: OI, EPS, Investments, BVB, financial audit
JEL Codes: G10, G11, M42
DOI:

Abstract
Paper

12. EFFECTS OF REGULATORY ENVIRONMENT UPON THE AUDITOR- CLIENT RELATIONSHIP

Authors: :
Nicolae M?GDA? ORCID: 0000-0001-6595-468X

Keywords: auditor, client, ISA, EU, regulatory
JEL Codes: M40
DOI:

Abstract
Paper

13. MULTICENTRIC COMPARATIVE STUDY REGARDING THE CHARACTERISTICS OF THE MATERIALS USED IN THE MANUFACTURE OF MORTARS Elena MARICA1

Authors: :
Adina SÂRB ORCID: 0000-0002-5742-8425
Maria POPA ORCID: 0000-0002-9899-4423

Keywords: multicentric study, ecological mortars, waste, construction materials
JEL Codes: L61, L74
DOI:

Abstract
Paper

14. CUSTOMERS PERCEPTION OF THE CHARACTERISTICS OF MORTARS ON THE MARKET

Authors: :
D. POPA ORCID: 0000-0001-9739-0719
R. BOSTAN ORCID: 0000-0003-3747-8940
M. POPA ORCID: 0000-0002-9899-4423
S. MAICAN ORCID: 0000-0002-1762-9636
C. PASTIU ORCID: 0000-0003-0555-5171
D. TOPOR ORCID: 0000-0002-9092-1449
R. IVAN ORCID: 0000-0002-8019-3601
E. MUNTEAN ORCID: 0000-0002-6625-4148

Keywords: mortar characteristics, compatible restoration mortar, preservation, masonry
JEL Codes: L74, L7
DOI:

Abstract
Paper

15. TECHNOLOGICAL INTENSITY OF MOLDOVAN EXPORTS UPGRADE SINCE THE DCFTA BETWEEN MOLDOVA AND EUROPPEAN UNION HAVE BEEN CONCLUDED

Authors: :
Alexandru STRATAN ORCID: 0000-0001-7086-8604
Victoria FALA ORCID: 0000-0002-7451-5424

Keywords: Association Agreement, DCFTA, exports, technological intensive merchandise, Republic of Moldova
JEL Codes: F13, F15, F42
DOI:

Abstract
Paper

16. RE-QUALIFICATION OR TAX EVASION?

Authors: :
Attila Szora TAMAS ORCID: 0000-0003-0950-1859

Keywords: fiscal optimization, re-qualification, fiscal evasion, economic substance, economic purpose
JEL Codes: M40, M41
DOI:

Abstract
Paper

17. PROPOSALS REGARDING THE DEVELOPMENT OF SUSTAINABLE TOURISM IN THE PROTECTED AREAS OF ALBA COUNTY

Authors: :
Claudia Olimpia MOISĂ ORCID: 0000-0002-2639-2896

Keywords: sustainable development, sustainable tourism, tourism in natural protected areas.
JEL Codes: L83, Q 26, Q56, Q 57
DOI:

Abstract
Paper

2. THE PROCESS OF DIGITALIZATION OF AN ACCOUNTING ORGANIZATION USING ERP SYSTEMS

Authors: :
Laura-Eugenia-Lavinia BARNA ORCID: 0000-0003-2068-4422
Bogdan-Ştefan IONESCU ORCID: 0000-0003-0021-2938

Keywords: digitalization, ERP systems, accounting, organization, process
JEL Codes: M15, M40, M41, M42
DOI:

Abstract
Paper

2. A THEORETICAL APPROACH ON THE SUSTAINABLE DEVELOPMENT STRATEGY FOR HIGHER EDUCATION

Authors: :
Teodora Odett BREAZ ORCID: 0000-0002-2866-885X

Keywords: sustainability, university, OECD, SDG, e-learning
JEL Codes: M20, I20
DOI:

Abstract
Paper

3. MARKETING STRATEGIC ASPECTS IMPROVING THE COMPETITIVENESS OF MEAT PROCESSING ENTERPRISES IN THE LOCAL MARKET OF UKRAINE

Authors: :
Oleksandr FEDORCHUK ORCID: 0000-0003-4732-8305
Svetlana BOLILA ORCID: 0000-0002-9689-6774

Keywords: meat processing enterprise, competitiveness, local food market, marketing strategy, marketing complex
JEL Codes: 31, Q13
DOI:

Abstract
Paper

4. RURAL TOURISM - A VIABLE ALTERNATIVE FOR THE CONSUMPTION OF TOURISM SERVICES IN THE CONTEXT OF THE COVID-19 PANDEMIC

Authors: :
Iuliana Petronela GÂRDAN ORCID: 0000-0003-2757-1308
Claudia Gabriela BAICU ORCID: 0000-0002-1423-6108
Daniel Adrian GÂRDAN ORCID: 0000-0003-2569-6801
Ana-Maria MIHALI ORCID: 0000-0001-5664-9843
Raluca CREȚOIU ORCID: 0000-0002-7159-4614

Keywords: rural tourism, the COVID-19 pandemic, changes in tourists' behavior, anxiety
JEL Codes: L83, M30, Z32
DOI:

Abstract
Paper

5. IMPLEMENTATION OF PROCEDURES FOR DELIMITING ENVIRONMENTAL COSTS FOR EFFCIENT MANAGEMENT FOLLOWING THE EXAMPLE OF THE ELECTRICAL LIGHTING EQUIPMENT INDUSTRY

Authors: :
Mihaela (Ştefan) HINT ORCID: 0000-0001-8472-0803

Keywords: electrical lighting equipment industry; managerial accounting; model matematic; costuri de average
JEL Codes: M40, M31, G21
DOI:

Abstract
Paper

6. ANALYSIS OF THE CORRELATIONS BETWEEN THE DEGREE OF INDEBTEDNESS AND THE PERFORMANCE OF THE ECONOMIC ENTITIES FROM EMERGING ECONOMY

Authors: :
Anatol MELEGA ORCID: 0000-0003-4763-0520
Anamaria Geanina MACOVEI ORCID: 0000-0002-7995-1145
Anamaria Geanina MACOVEI ORCID: 0000-0002-7995-1145
Marian SOCOLIUC ORCID: 0000-0001-6378-6686

Keywords: BRICS, performance, emerging market, key performance indicators
JEL Codes: M40, C22, F23, F38
DOI:

Abstract
Paper

7. REFLECTION OF THE PANDEMIC CRISIS EFFECTS IN THE FINANCIAL REPORTS. AN OUTLOOK ON HORECA INDUSTRY

Authors: :
Carmen SCORȚE ORCID: 0000-0002-6959-9678
Daniela ZĂPODEANU ORCID: 0000-0002-5770-0505
Luminița RUS ORCID: 0000-0003-4636-0864

Keywords: accounting information, financial indicators, government aid, operational activities, pandemic crisis
JEL Codes: L51, L83, M40, M41
DOI:

Abstract
Paper

8. ASSESSMENT OF THE ENTREPRENEURIAL ECOSYSTEM IN THE REPUBLIC OF MOLDOVA: OPINION OF ENTREPRENEURS

Authors: :
Alexandru STRATAN ORCID: 0000-0001-7086-8604
Natalia VINOGRADOVA ORCID: 0000-0003-4485-668X
Alexandra NOVAC ORCID: 0000-0002-4158-4917
Alina IANIOGLO ORCID: 0000-0003-2845-471X
Lidia MAIER ORCID: 0000-0001-6781-9764

Keywords: entrepreneurial ecosystem, entrepreneurship, small and medium-sized enterprises (SMEs), business environment, Republic of Moldova
JEL Codes: L26, L53, K29
DOI:

Abstract
Paper

9. THE IMPACT OF MACROECONOMIC INDICATORS ON PUBLIC DEBT DYNAMICS

Authors: :
Alin -Vasile STRĂCHINARIU ORCID: 0000-0001-7645-2941

Keywords: euro area, multiple regression, public debt
JEL Codes: E44, E60
DOI:

Abstract
Paper

10. A MODEL OF MARKETING PRODUCT IN RELIGIOUS HERITAGE SITES: CASE STUDY FOR THE MONASTERY OF HODOS-BODROG

Authors: :
Andreea STRÂMBU-DIMA ORCID: 0000-0002-0822-5955

Keywords: cultural product, Religious Heritage Site, cultural marketing, marketing, model
JEL Codes: M31, L83, L31
DOI:

Abstract
Paper

11. DEVELOPING A CONCEPTUAL MODEL FRAMEWORK ON SETTING NEGOTIATION STRATEGIES IN AUDIT DECISION-MAKING PROCESSES

Authors: :
Anca Diana SUMĂNARU ORCID: 0000-0002-4921-5147

Keywords: engagement risk, client pressure, bargaining power, conceptual model, decision.
JEL Codes: M42
DOI:

Abstract
Paper

12. FACETS OF THE MARKETING COMMUNICATION FOR PROMOTING THE ROMANIAN INDUSTRIAL CULTURAL HERITAGE

Authors: :
Călin VEGHEŞ ORCID: 0000-0002-1911-9461
Laurențiu STOENICĂ ORCID: 0000-0002-9829-7222

Keywords: cultural heritage, marketing communication, industrial heritage, cultural tourism
JEL Codes: M31, Z32
DOI:

Abstract
Paper

13. THE OBJECT OF AUDITOR-CLIENT'S RELATIONSHIP A THEORETICAL APPROACH

Authors: :
Măgdaş Nicolae ORCID: 0000-0001-6595-468X

Keywords: auditor, client, relationship, UK, professional bodies
JEL Codes: M40
DOI:

Abstract
Paper

14. ROMANIAN PHARMACEUTICAL SECTOR - BEFORE AND DURING THE COVID-19 PANDEMIC

Authors: :
Mihaela Cristina BOITOR ORCID: 0000-0002-1512-0676
Gabriela -Mihaela MUREŞAN ORCID: 0000-0001-6715-740X

Keywords: creative accounting, financial statements, manipulation, pandemic, pharmaceutical sector
JEL Codes: M15, M40, M41, M42
DOI:

Abstract
Paper

1. SYNTHESIS FINANCIAL INFORMATION- BETWEEN UTILITY AND USERS IN THE CONTEXT OF THE COVID-19 PANDEMIC

Authors: :
Dorel MATEŞ ORCID: 0000-0003-2006-6114
Natalia-Ioana (PANTELIMON) FOLTEAN ORCID: 0000-0002-1798-5155

Keywords: financial reporting, relevance, information, economic entity, economic decision.
JEL Codes: M 41
DOI:

Abstract
Paper

2. THE YOUNG TRAVELLERS BEHAVIOUR FACING THE COVID-19 PANDEMIC

Authors: :
Andreea MARIN-PANTELESCU ORCID: 0000-0001-9773-1018

Keywords: youth tourism, Covid-19, hotels, travel, tourists' arrivals
JEL Codes: L83, Z3
DOI:

Abstract
Paper

3. THE IMPROVEMENT OF A CERAMIC PRODUCT QUALITY IN A PORCELAIN FACTORY

Authors: :
Adina SÂRB ORCID: 0000-0002-5742-8425
Liliana ITUL ORCID: 0000-0002-4652-2176
Maria POPA ORCID: 0000-0002-9899-4423

Keywords: product quality, improvement, porcelain factory
JEL Codes: L00, L15
DOI:

Abstract
Paper

4. EVALUATION OF THE SATISFACTION LEVEL OF TWO DIGITAL ART FESTIVALS: ELEKTRO ARTS AND CLUJOTRONIC

Authors: :
Amalia Cristina NEDELCUȚ ORCID: 0000-0003-3854-863X
Răzvan Liviu NISTOR ORCID: 0000-0002-3897-3946

Keywords: festival, satisfaction, management, digital arts
JEL Codes: Z11, Z19
DOI:

Abstract
Paper

5. A THEORETICAL APPROACH OF THE FISCAL SYSTEM IN ROMANIA

Authors: :
Gabriel RAITA ORCID: 0000-0003-0647-5771

Keywords: fiscal system, tax, VAT
JEL Codes: M40, M41
DOI:

Abstract
Paper

6. ARTIFICIAL INTELLIGENCE APPROACHES IN FINANCE AND ACCOUNTING

Authors: :
Izabella KRÁJNIK ORCID: 0000-0002-5459-1593
Robert DEMETER ORCID: 0000-0002-7312-1749

Keywords: IT management, educational finance, accounting
JEL Codes: M15, I22, M41
DOI:

Abstract
Paper

7. BIBLIOMETRIC ANALYSIS ON THE CURRENT STATE OF RESEARCH IN THE MANAGERIAL ACCOUNTING FIELD AT INTERNATIONAL AND NATIONAL LEVEL

Authors: :
Sorina Geanina STANESCU ORCID: 0000-0003-1219-3420
Constantin Aurelian IONESCU ORCID: 0000-0001-6063-2921
Ion CUCUI ORCID: 0000-0002-8277-5744

Keywords: managerial accounting, costs, bibliometric analysis.
JEL Codes: M41
DOI:

Abstract
Paper

8. CONSIDERATIONS REGARDING THE EVOLUTION OF ACCOUNTING

Authors: :
Iuliana CENAR ORCID: 0000-0001-8476-0178
Adriana Mihaela (MAN) CIULA ORCID: 0000-0003-1694-3639

Keywords: accounting, accounting theory, globalisation, integrated thinking, digitalisation
JEL Codes: M 4, M41
DOI:

Abstract
Paper

9. AFFECTING FACTORS OF APPLICATION OF STRATEGIC ACCOUNTING METHODS IN THE HUNGARIAN HOTEL INDUSTRY - RESULTS FROM EMPIRICAL RESEARCH

Authors: :
Andor Pajrok ORCID: 0000-0003-0683-7912

Keywords: Strategic cost accounting, lodging industry.
JEL Codes: L21
DOI:

Abstract
Paper

10. ROMANIAN STOCK MARKET AND THE LAUNCH OF THE FIRST INDEX FOR THE AERO MARKET

Authors: :
Angela Nicoleta COZORICI ORCID: 0000-0003-4585-1899

Keywords: stock market, liquidity, stock indices, AeRO market
JEL Codes: G12
DOI:

Abstract
Paper

11. FINANCIAL REPORTING QUALITY AT SMEs - A THEORETICAL APPROACH

Authors: :
Eleonóra BUDAI ORCID: 0000-0002-7711-2479
Ervin DENICH ORCID: 0000-0002-6393-3145
Dániel HAJDU ORCID: 0000-0002-7850-7990

Keywords: reporting quality
JEL Codes: M41
DOI:

Abstract
Paper

12. THE EU'S CONTRIBUTION TO A STRONGER ECONOMY IN THE EASTERN NEIGHBOURHOOD. A COMPARATIVE STUDY IN THE REPUBLIC OF MOLDOVA AND UKRAINE

Authors: :
Ancuța LUCACI ORCID: 0000-0001-5774-9889
Oleksandr DIAKONIUC ORCID: 0000-0001-9547-2059
Carmen Eugenia NASTASE ORCID: 0000-0002-1660-2087
Rodica CRUDU ORCID: 0000-0002-6470-8601

Keywords: EU, economic development, Eastern Neighbourhood, Eastern Partnership, comparative study
JEL Codes: H70
DOI:

Abstract
Paper

13. MARKETING COMMUNICATION ON THE LAUNCH OF A NEW BRAND OF ELECTRIC CAR. THE CASE OF DACIA SPRING

Authors: :
Laura MARCU ORCID: 0000-0003-2474-3450
Sebastian Constantin RADULESCU ORCID: 0000-0002-9051-363X

Keywords: communication, electric cars, launch campaign, Dacia Spring, world market.
JEL Codes: L62, M16, M31, M37, O33
DOI:

Abstract
Paper

1. ECONOMIC PERFORMANCE IN VITICULTURE: EVIDENCE FROM ROMANIA

Authors: :
Camelia BURJA ORCID: 0000-0003-3807-3005

Keywords: vineyards holding, economic performance, production factors, profitability
JEL Codes: Q12, Q18
DOI:

Abstract
Paper

2. CAREER MANAGEMENT - COMPARATIVE ANALYSIS REGARDING THE PERSPECTIVES OF GRADUATES ON THE LABOR MARKET BEFORE AND AFTER THE PANDEMIC CRISIS

Authors: :
Larisa-Loredana DRAGOLEA ORCID: 0000-0002-3780-1018
Carmen SCORȚE ORCID: 0000-0002-6959-9678

Keywords: carreer management, labor market, motivations theories, pandemic crisis.
JEL Codes: M12, M54, J54
DOI:

Abstract
Paper

3. MORE CONFIDENCE OF THE FINANCIAL AND NON-FINANCIAL INFORMATION WITH THE ASSURANCE OF SUSTAINABILITY REPORTING

Authors: :
Melinda Timea FÜLÖP ORCID: 0000-0002-8972-0826
Teodora Odett BREAZ ORCID: 0000-0002-2866-885X
Gabriel RAITA ORCID: 0000-0003-0647-577X
Alexandra Delia BUGNARIU ORCID: 0000-0002-8364-923X

Keywords: sustainability report, audit report, corporate reporting, corporate governance, assurance
JEL Codes: M42
DOI:

Abstract
Paper

4. NEO-INSTITUTIONAL PERSPECTIVE AND THE TRANSACTION COSTS IN THE SPHERES OF EDUCATION

Authors: :
Maciej GAWRYSIAK ORCID: 0000-0001-9945-9580
Jan POLCYN ORCID: 0000-0001-7847-2743

Keywords: education, neo-institutionalism, transaction costs.
JEL Codes: I25, I26, I28
DOI:

Abstract
Paper

5. PAY TRANSPARENCY FROM A YOUNG EMPLOYEE'S PERSPECTIVE IN POLAND

Authors: :
Jacek GRODZICKI ORCID: 0000-0001-6062-1915

Keywords: Pay transparency, pay understanding, pay communication
JEL Codes: D23, D84, M52
DOI:

Abstract
Paper

6. INSTRUMENTAL CONTEXT OF A FORENSIC ACCOUNTING INVESTIGATION: A SYSTEMATIC REVIEW OF THE CURRENT LITERATURE

Authors: :
Adrian GROŞANU ORCID: 0000-0003-4750-6706
Camelia-Melania MUREŞAN ORCID: 0000-0001-8340-2010
Cristina BOŢA-AVRAM ORCID: 0000-0003-0485-1243
Paula Ramona RĂCHIŞAN ORCID: 0000-0001-5557-9425

Keywords: forensic accounting, systematic review, financial and nonfinancial analyses, statistics models and techniques
JEL Codes: M40, M41, M21
DOI:

Abstract
Paper

7. MARKET AND COMPANY EFFECTS OF VOLUNTARY IR ADOPTION - A QUESTIONABLE TOPIC IN THE CASE OF EUROPEAN COMPANIES

Authors: :
Rareş HURGHIŞ ORCID: 0000-0003-1417-1292

Keywords: integrated reporting, company value, analyst forecasts
JEL Codes: M20, M40
DOI:

Abstract
Paper

8. REPORTING IN TIME OF PANDEMIC: WILL INTEGRATED REPORTING BECOME A MUST?

Authors: :
Dorel MATEŞ ORCID: 0000-0003-2006-6114
Roxana Mirella IRIMUŞ ORCID: 0000-0003-0590-452X

Keywords: Covid-19 disclosure, integrated reporting, ESG issues
JEL Codes: M40, H12, Q56
DOI:

Abstract
Paper

9. PERSPECTIVES OF THE DEVELOPMENT OF ECOTURISM IN ROMANIA

Authors: :
Claudia Olimpia MOISĂ ORCID: 0000-0002-2639-2896
Bianca-Elena ANDRONACHE ORCID: 0000-0001-7767-8272

Keywords: ecotourism, sustainable development, natural protected areas.
JEL Codes: L83, Q 26, Q56, Q 57
DOI:

Abstract
Paper

10. THE IMPROVEMENT OF A QUALITY MANAGEMENT SYSTEM BY APPLYING RISK MANAGEMENT

Authors: :
Adina SÂRB ORCID: 0000-0002-5742-8425
Cristina BURJA UDREA ORCID: 0000-0003-1858-0026
Liliana ITUL ORCID: 0000-0002-4652-2176
Maria POPA ORCID: 0000-0002-9899-4423

Keywords: quality management system, risk management, improvement, porcelain factory
JEL Codes: L00
DOI:

Abstract
Paper

11. CONSIDERATIONS CONCERNING THE IMPLICATIONS OF THE COVID 19 PANDEMIC ON THE ROLE OF THE CORPORATE GOVERNANCE IN THE ENSURANCE OF THE CONTINUITY OF THE ACTIVITY

Authors: :
Mihaela Ionela SOCOLIUC ORCID: 0000-0002-7250-2304

Keywords: Corporate governance, Principle of continuity of the activity, Performance measurement, Concerned parties, COVID 19
JEL Codes: M41
DOI:

Abstract
Paper

12. AGRICULTURE AND MANUFACTURING SECTORS' IMPACT ON THE GROSS VALUE ADDED - A GRANGER CAUSALITY STUDY FOR EUROPEAN UNION AND ROMANIA

Authors: :
Cătălina MOTOFEI ORCID: 0000-0001-6828-9144

Keywords: agriculture, manufacture, causality, impact, model
JEL Codes: Q19, O14
DOI:

Abstract
Paper

13. RESPONSIBLE BANKING PRACTICES DURING THE COVID-19 PANDEMIC: FINDINGS FROM ROMANIA

Authors: :
Claudia Gabriela BAICU ORCID: 0000-0002-1423-6108
Iuliana Petronela GÂRDAN ORCID: 0000-0003-2757-1308
Daniel Adrian GÂRDAN ORCID: 0000-0003-2569-6801
Daniel Constantin JIROVEANU ORCID: 0000-0002-7272-7183

Keywords: banks, Romania, COVID-19 pandemic, responsible practices, digital banking channels
JEL Codes: G18, G21
DOI:

Abstract
Paper

14. AUDIT FIRM ROTATION AND AUDIT QUALITY: CASE OF THE LISTED ROMANIAN FIRMS

Authors: :
Mariana Cristina BULUCEA ORCID: 0000-0001-7529-4136

Keywords: audit rotation; audit quality; audit opinion; audit committee; EU Directive
JEL Codes: M420
DOI:

Abstract
Paper

15. ENTERPRISE'S DIGITAL TRANSFORMATION - DIGITAL TECHNOLOGIES INCORPORATED BY EUROPEAN UNION'S BUSINESSES

Authors: :
Dana ICHIM SOMOGYI ORCID: 0000-0002-8644-4467

Keywords: digital economy, digital skills, Digital Economy and Society Index
JEL Codes: J24, O3, O4
DOI:

Abstract
Paper

16. NEW CHALLENGES OF FINANCIAL EDUCATION IN EUROPE

Authors: :
Meral KAGITCI ORCID: 0000-0002-9160-0508

Keywords: financial education, financial literacy, financial exclusion, EU policy, transaction
JEL Codes: A1, A2, G0
DOI:

Abstract
Paper

1. ENVIRONMENTAL PROTECTION AND INTEGRATED DEVELOPMENT PLANNING IN LOCAL SPATIAL POLICY ON THE EXAMPLE OF POLAND

Authors: :
Pawel MICKIEWICZ ORCID: 0000-0003-1667-1290
Maciej J. NOWAK ORCID: 0000-0001-8149-8995
Bartosz MICKIEWICZ ORCID: 0000-0002-4787-2477
Andra ZVIRBULE ORCID: 0000-0001-7206-7608

Keywords: environment, integrated planning, spatial policy
JEL Codes: R11, R58
DOI:

Abstract
Paper

2. PERFECTING MANAGEMENT ACCOUNTING IN THE FURNITURE INDUSTRY THROUGH THE ABC METHOD

Authors: :
Radu MĂRGINEAN ORCID: 0000-0003-4821-9610
Delia Corina MIHĂLȚAN ORCID: 0000-0002-1302-6280

Keywords: ABC costing method, the order method, furniture industry, cost accounting, accounting, case study
JEL Codes: M40, D24, M41
DOI:

Abstract
Paper

3. THE MOBILE MEDIA COMMUNICATION AND THE DOCTOR-PATIENT RELATIONSHIP IN THE CASE OF CHILDREN ENT DISORDERS

Authors: :
Daniel Adrian GÂRDAN ORCID: 0000-0003-2569-6801
Iacob CĂTOIU ORCID: 0000-0001-9184-6201
Iuliana Petronela GÂRDAN ORCID: 0000-0003-2757-1308
Andrei BORANGIU ORCID: 0000-0002-3969-0235

Keywords: mobile media communication software, ENT doctor-patient relationship, decisional process, emotional involvement within medical services consumption
JEL Codes: M31, I12, L86
DOI:

Abstract
Paper

4. DEBATES IN THE LITERATURE REGARDING AUDIT REPORTING

Authors: :
George Silviu CORDOŞ ORCID: 0000-0003-3239-6743
Melinda Timea FÜLÖP ORCID: 0000-0002-8972-0826

Keywords: audit, negotiation, auditor, auditee
JEL Codes: M42
DOI:

Abstract
Paper

5. MONEY AND HAPPINESS: A CONCEPTUAL INTEGRATION

Authors: :
Gabriela Mihaela MUREŞAN ORCID: 0000-0001-6715-7406
Cristina CIUMAŞ ORCID: 0000-0001-7986-321X

Keywords: behavioural finance, money, happiness, well-being
JEL Codes: G40
DOI:

Abstract
Paper

6. HISTORIGRAPHICAL STAKES IN THE SCHOOL MANAGEMENT

Authors: :
Conona PETRESCU ORCID: 0000-0003-4367-4462

Keywords: managerial historiography, school management, operational concepts, managerial report.
JEL Codes: 10.29302/oeconomica.2020.22.1.6
DOI:

Abstract
Paper

7. THE IMPORTANCE OF FINANCIAL STATEMENTS IN THE DECISION-MAKING PROCESS

Authors: :
Ionela Cornelia CIOCA ORCID: 0000-0003-1004-7569

Keywords: financial statements, users, decisions, accounting reports
JEL Codes: M41; Q40; Q56
DOI:

Abstract
Paper

8. MIGRATION, FREE MOVEMENT OF PERSONS AND ECONOMY. IMPACT STUDY ON THE EFFECTS OF MIGRATION ON THE EDUCATIONAL ENVIRONMENT IN SUCEAVA COUNTRY

Authors: :
Luminiţa-Claudia CORBU ORCID: 0000-0001-6911-440X

Keywords: migration, preuniversitary school, movement of persons, economy effects
JEL Codes: 10.29302/oeconomica.2020.22.1.8
DOI:

Abstract
Paper

9. REGIONAL POLICY AND ECONOMIC GROWTH - A CHALLENGE FOR SUSTAINABLE DEVELOPMENT OF ROMANIA

Authors: :
Cristian- Mihai ENACHI ORCID: 0000-0002-7156-874X
Mihaela-Claudia ENACHI ORCID: 0000-0001-7360-0881

Keywords: sustainable development, regional policy, economic growth, competitivity, innovation
JEL Codes: O02, R11
DOI:

Abstract
Paper

10. A BIBLIOMETRIC ANALYSIS OF CREATIVE ACCOUNTING RESEARCH

Authors: :
Cristina TIMOFTE (COCA) WSR: AAR-9372-2020
Simona-Maria TANASA (BRINZARU) WSR: AAS-2583-2020
Dan-Andrei COCA WSR: AAS-2578-2020

Keywords: Bibliometric analysis, Bibliometric mapping, Creative accounting, VOSviewer.
JEL Codes: M41
DOI:

Abstract
Paper

11. ACCOUNTING MECHANISMS USED IN PREVENTING AND COMBATING TAX EVASION

Authors: :
Gabriel RAITA ORCID: 0000-0003-0647-5771

Keywords: tax evasion, Romania, accounting information, accounting mechanisms, prevention
JEL Codes:
DOI:

Abstract
Paper

12. MANAGEMENT AND ORGANIZATIONAL CHANGE IN BUSINESS ORGANIZATIONS

Authors: :
Mair AMZA
Ion BADEA

Keywords: organizations, management, business, globalization, regionalization
JEL Codes: D23, L21, M54
DOI:

Abstract
Paper

1. THE MEASUREMENT OF THE QUALITY OF THE ENVIRONMENT AND ITS DETERMINANTS IN POLAND IN THE REGIONAL PERSPECTIVE

Authors: :
Jan POLCYN ORCID: 0000-0001-7847-2743
Sebastian STĘPIEŃ ORCID: 0000-0001-9475-8418
Bazyli CZYŹEWSKI ORCID: 0000-0002-6324-2723

Keywords: cost-effectiveness, composite index of the environmental prospects, MANOVA, pollution, environmental policy
JEL Codes: A10, Q00, Q15
DOI:

Abstract
Paper

2. ACCOUNTING AND CULTURAL DIMENSIONS IN EUROPE AND CIS COUNTRIES REGARDING THE ADOPTION OF IFRS FOR SMEs

Authors: :
Alexandra-Gabriela Marina WSR: AAE-2009-2019

Keywords: IFRS, IFRS for SMEs, cultural dimensions, accounting values
JEL Codes: M41
DOI:

Abstract
Paper

3. THE DYNAMICS AND DETERMINANTS OF FOREIGN DIRECT INVESTMENT IN SELECTED ASEAN COUNTRIES

Authors: :
Maciej Gawrysiak ORCID: 0000-0001-9945-9580
Aleksandra Mazur-Pietrzak ORCID: 0000-0003-0061-7273
Sebastian Stępień ORCID: 0000-0001-9475-8418

Keywords: foreign direct investments, determinants, panel analysis, ASEAN countries
JEL Codes: E22, F21, O53, C23
DOI:

Abstract
Paper

4. TEACHING CAREER DEVELOPMENT IN SECONDARY EDUCATION SYSTEM

Authors: :
Mihaela Gabriela TODRICAN (ROSCA) ORCID: 0000-0002-3985-3874
Ionel Florian LIXANDRU ORCID: 0000-0001-5447-068X
Adriana Ioana FILIP ORCID: 0000-0003-3999-2505

Keywords: career, lifelong learning, results, succes, development.
JEL Codes: I 21
DOI:

Abstract
Paper

5. PUBLIC PERCEPTION OF INSURANCE IN ROMANIA: A SURVEY OF INSURANCE CONSUMERS AND NON-CONSUMERS

Authors: :
Gabriela-Mihaela MURESAN ORCID: 0000-0001-6715-7406

Keywords: insurance, perception, trust.
JEL Codes: G22
DOI:

Abstract
Paper

6. INSURANCE BRANDS - IN TERMS OF FINANCIAL AND MARKETING APPROACH

Authors: :
Ligia Maria Nan WSR: L-3443-2017
Gabriela Mihaela Muresan ORCID: 0000-0001-6715-7406

Keywords: brand, corporate social responsibility, insurance, profit, transparency
JEL Codes: G22, M14
DOI:

Abstract
Paper

7. DIMENSIONS OF THE ROMANIAN PRIVATE HIGHER EDUCATION INSTITUTIONS MARKET

Authors: :
Laurențiu STOENICĂ WSR: AAH-2600-2019
Andrei BUIGA WSR: AAH-2596-2019

Keywords: market, private higher institutions, marketing,
JEL Codes: I21, I23, M31
DOI:

Abstract
Paper

8. A STUDY OF BANKING MARKETERS' PERCEPTION REGARDING THE USE OF NEUROMARKETING TECHNIQUES IN BANKING SERVICES

Authors: :
Monica Ţichindelean (Beca) ORCID: 0000-0002-8743-4690
Mihai Ţichindelean ORCID: 0000-0003-4888-4776

Keywords: marketing research, neuromarketing, banking services
JEL Codes: M31, D87, G21
DOI:

Abstract
Paper

9. STUDY OF THE CONSUMPTION BEHAVIOR OF POSTAL SERVICES IN ROMANIA

Authors: :
Cristina Gabriela Vasciuc (Săndulescu) ORCID: 0000-0002-8259-4433
Dumitru Săndulescu ORCID: 0000-0002-1190-8343
Irina Oprea ORCID: 0000-0001-5371-388X
Otilia Crăciun (Radu) ORCID: 0000-0002-0057-507X
Casilda Rodica Grigore (Baştină) ORCID: 0000-0001-6229-6407

Keywords: demand, services, strategy, management, change
JEL Codes: M11, M21, L84, L87
DOI:

Abstract
Paper

10. RELEVANCE OF ACCOUNTING INFORMATION IN THE BASIS OF USER DECISIONS - SOCIO-EMPIRICAL RESEARCH

Authors: :
Petronela Vultur ORCID: 0000-0002-5381-4521
Dorel Mateş

Keywords: users, accounting information, relevance, economic-financial indicators, economic entity, financial position, profitability
JEL Codes: M41
DOI:

Abstract
Paper

1. THE STRATEGIC IMPORTANCE OF PURCHAISING DECISIONS IN ACHIEVING COMPETITIVE ADVANTAGE. A PRACTICAL APPROACH FROM THE FUZZY LOGIC PERSPECTIVE REGARDING THE MULTICRITERIA SELECTION OF SUPPLIERS

Authors: : Adriana Ioana FILIP (Croitoru), Lucian SIRB, Alin MOLCUT, Monica Ioana TOADER, Diana Nicoleta GEORGESCU

Keywords: purchasing decisions, strategy, competitive advantage, fuzzy logic
JEL Codes: D21, D81, L21
DOI:

Abstract
Paper

2. THE EFFICIENCY OF CALCULATING THE COSTS THROUGH ORDER METHOD IN THE FURNITURE INDUSTRY - CASE STUDY

Authors: : Radu MARGINEAN

Keywords: furniture industry, managerial accounting, accounting cost, accounting, case study
JEL Codes: M40, D24, M41
DOI:

Abstract
Paper

3. THEORETICAL BACKGROUND OF INTERNAL AND EXTERNAL ENVIRONMENT OF NEGOTIATION

Authors: : Melinda Timea FULOP, Nicolae MAGDAS, George Silviu CORDOS

Keywords: audit, negotiation, auditor, auditee
JEL Codes: M42
DOI:

Abstract
Paper

4. USAGE OF THE ONLINE BY THE YOUNG INDIVIDUALS AND YOUNG ADULTS. A CASE STUDY OF THE ROMANIAN INTERNET USAGE

Authors: : Mircea FUCIU, Luigi DUMITRESCU

Keywords: consumers, internet, marketing, communication, purchase
JEL Codes: M30, M31
DOI:

Abstract
Paper

5. CONCEPTUAL DEVELOPMENT OF HUMAN CAPITAL

Authors: : Ana-Maria CIUHU, Valentina VASILE

Keywords: Human capital, Labour force, Economic rate of return
JEL Codes: E24, J24, O15
DOI:

Abstract
Paper

6. CALCULATION AND REDUCTION COSTS IN THE ROMANIAN CLOTHING INDUSTRY BY THE DIRECT-COSTING METHOD

Authors: : Teodora Maria SUCIU (AVRAM)

Keywords: cost calculation, Direct-Costing method, manufactured goods production, cost reduction, economic performance, clothing industry
JEL Codes: M41, M49
DOI:

Abstract
Paper

7. GLOBALIZATION PROCESS IN THE MARITIME TRANSPORT - CAUSES, SYMPTOMS AND EFFECTS

Authors: : Aneta Oniszczuk-Jastrząbek, Ernest Czermański, Olga Dębicka, Tomasz Czuba

Keywords: globalization, transport, maritime shipping
JEL Codes: F6, L91, L99
DOI:

Abstract
Paper

8. QUALITATIVE ANALYSIS OF THE CONTENT OF A TRANSFER PRICING FILE WITHIN A GROUP OF GAMBLING COMPANIES

Authors: : Luciana Simona Pascu (MIHĂILĂ), Mihaela MORAR, Cristian PARASCHIV, Ioana DORIN

Keywords: market price, transfer price, transfer pricing file
JEL Codes:
DOI:

Abstract
Paper

9. THE INFLUENCE OF CULTURE ON THE OPERATIONS OF MULTINATIONAL COMPANIES

Authors: : Aleksandra Tošović-Stevanović, Slađana Bajković

Keywords: cultural differences, international business, multinational companies, globalization
JEL Codes: F23
DOI:

Abstract
Paper

10. THE OPPORTUNITY FOR THE INTRODUCTION OF PREDICTION MODELS IN HOTEL MANAGEMENT CASE STUDY HOTEL DEVA ***, DEVA, ROMANIA

Authors: : Claudia Olimpia MOISĂ, Lucian STANCIU-GORUN

Keywords: hotel management, revenue management, performance indicators, predictive models in hotel management
JEL Codes: L21, L83
DOI:

Abstract
Paper

1. COMMON AGRICULTURAL POLICY AND THE SUSTENABLE DEVELOPMENT OF FARMS IN POLAND AFTER ACCESSION TO THE EUROPEAN UNION

Authors: : Katarzyna SMĘDZIK-AMBROŹY, Sebastian STĘPIEŃ, Marta GUTH

Keywords: sustainable development, Polish farms, Common Agricultural Policy, influence
JEL Codes: H2, Q12, Q18, Q56
DOI:

Abstract
Paper

2. ANALYSIS OF EDUCATION SYSTEM FINANCIAL LOSS BASED ON CHOICES OF I YEAR UNIVERISTY STUDENTS COMING FROM VOCATIONAL SECONDARY SCHOOLS IN NORTHERN GREATER POLAND

Authors: : Jan POLCYN, Maciej GAWRYSIAK

Keywords: economy, education, returns
JEL Codes: I25, I26, I28
DOI:

Abstract
Paper

3. IFRS ADOPTION AND STOCK PRICE DELAY: THE CASE OF ROMANIA

Authors: : Andra Maria ACHIM (NASCA), Adriana TIRON-TUDOR

Keywords: IFRS adoption, stock price delay, capital market, informational efficiency, financial reporting, accounting quality.
JEL Codes: M41, M48
DOI:

Abstract
Paper

4. STUDIES ON THE EVOLUTION OF TAX REVENUES AND GROSS DOMESTIC PRODUCT IN THE CZECH REPUBLIC, SLOVAKIA AND SLOVENIA

Authors: : Alina Ioana CALINOVIC

Keywords: tax revenue, Gross domestic product, economic growth.
JEL Codes: G2, G3
DOI:

Abstract
Paper

5. THE EVOLUTION OF THE EFFICIENCY OF THE SANITATION SERVICE PROVISION. LIMITS OF THE DATA ENVELOPMENT ANALYSIS METHODOLOGY

Authors: : Alexandru BOCIU, Oana-Ramona LOBONŢ

Keywords: Data Envelopment Analysis, Efficiency, Public administration, Sanitation service, Timis County;
JEL Codes: C33, G28, R51
DOI:

Abstract
Paper

6. A CRITICAL REVIEW OF CORRUPTION COST FOR DEVELOPING COUNTRIES

Authors: : Lavinia DUDAS, Lavinia MIHIT

Keywords: corruption, developing countries, fiscal policy, content analysis
JEL Codes: D73, E62, F62
DOI:

Abstract
Paper

7. THEORETICAL AND PRACTICAL ASPECTS OF THE FINANCIAL DIAGNOSIS FOR THE ROMANIAN PUBLIC INSTITUTIONS

Authors: : Hada Teodor HADA, Iulia IUGA, Mihai CARUT

Keywords: financial diagnosis, financial situations, indicators, budgetary account
JEL Codes: H20, H21, C58
DOI:

Abstract
Paper

8. NEETs IN THE EUROPEAN UNION AND THE PERSPECTIVE AT ROMANIA’S REGIONS OF DEVELOPMENT LEVEL

Authors: : Laura Maria DANILA, Cornelia DUMITRU

Keywords: labor market, employment, unemployment, NEET, policy
JEL Codes: E24, E26, J08, J46, J60, J21
DOI:

Abstract
Paper

9. CRISIS OF MEDICAL STAFF EMPLOYMENT WITH HIGHER EDUCATION, MOBILITY IN THE EU AND IMPACT ON REMITTANCES

Authors: : Valentina VASILE, Elena BUNDUCHI, Cãlin-Adrian COMES, Stefan DANIEL

Keywords: medical staff mobility; remittances; health policies
JEL Codes: I11, J61, F24
DOI:

Abstract
Paper

10. EXTERNAL TRADE PERFORMANCE AND EXPORTERS' MARKET ORIENTATION. STUDY CASE OF ROMANIA

Authors: : Elena BANICA, Valentina VASILE

Keywords: external trade, foreign capital, specialization, efficiency, Romanian capital
JEL Codes: D22, F14
DOI:

Abstract
Paper

11. GROUPS OF COMPANIES AND THE TRANSACTIONS IN BETWEEN: A QUALITATIVE ANALYSIS OF THE IN INTERNATIONAL AND NATIONAL LEGISLATION

Authors: : Luciana Simona PASCU (MIHAILA), Mihaela MORAR, Cristian PARASCHIVU

Keywords: group of companies, affiliatedparties, related-party transactions, Jaccard index
JEL Codes: G34, G38, M48
DOI:

Abstract
Paper

12. CHANGES IN STUDENT'S COMMUNICATION INFLUENCED BY SOCIAL MEDIA - 2nd Part

Authors: : Ruxandra LAZEA, Mircea FUCIU

Keywords: communication, changes, social media.
JEL Codes: M31
DOI:

Abstract
Paper

1. BIG DATA: THE UBIQUITOUS DATA THAT ORGANIZATIONS NEED TO LEVERAGE NOWADAYS

Authors: : Alexandra G. PRICOP, Gheorghe ORZAN

Keywords: information, big data, analytics, organizational asset, competitive advantage
JEL Codes: M21, M31
DOI:

Abstract
Paper

2. BUILDING INSURANCE BRAND IMAGE IN THE SME SECTOR IN POLAND - AN EMPIRICAL STUDY

Authors: : Aneta ONISZCZUK-JASTRZABEK, Joanna BEDNARZ, Tomasz CZUBA, Piotr Oskar CZECHOWSKI

Keywords: brand, insurance, SME, Poland
JEL Codes: G20, G22, M21, M31
DOI:

Abstract
Paper

3. BUSINESS DEVELOPMENT CONSTRAINTS IN ROMANIA'S CENTER REGION ENTREPRENEURS' OPINIONS

Authors: : Călina Ana BUŢIU

Keywords: entrepreneur, enterprise, business, constraints, Center Region
JEL Codes: A14, D78, L26, M21
DOI:

Abstract
Paper

4. CONTROL BY ANAF - MACROECONOMIC AND HARGHITA COUNTRY ANALYZES

Authors: : Csaba BALINT, Monica TOADER, Adriana Ioana CROITORU

Keywords: risk, control, macroeconomic trend
JEL Codes: H2
DOI:

Abstract
Paper

5. GMO'S - THE TRADE-OFFS BETWEEN ECONOMIC BENEFITS AND PERCEIVED HEALTH RISKS

Authors: : Gheorghe ORZAN, Alexandra G. PRICOP, Madalina Maria MIHALACHE

Keywords: genetically modified food, economic benefits, health risks, environment
JEL Codes: Q5, Q13, Q18, O33, O44, P46
DOI:

Abstract
Paper

6. RETHINKING THE DEVELOPMENT OF GHANA: THE ANSWER IS HERE

Authors: : John TUMAKU

Keywords: Growth Domestic Product, Inflation, Foreign Direct Investment, Export, Import, Qualitative analysis, Regression, Unit Root Test, Autocorrelation, Heteroscedasticity.
JEL Codes: N10
DOI:

Abstract
Paper

7. DATA MINING FOR ANALYSING TRENDS AND CUSTOMER BEHAVIOUR VIA INTERNET SEARCHES

Authors: : Mioara POPESCU

Keywords: Data Mining; Web Mining; Correlation; Trends; Pearson Coefficient
JEL Codes: C53, J11, E24
DOI:

Abstract
Paper

1. STUDY ON THE ANALYSIS OF THE ACTUAL STAGE OF KNOWLEDGE OF INTERFERENCE BETWEEN ACCOUNTING INFORMATION AND THE MANAGEMENT OF THE ECONOMIC ENTITY

Authors: : Alina Ciuhureanu

Keywords: accounting information, accounting, management, financial-accounting function, management functions
JEL Codes: M10, M49
DOI:

Abstract
Paper

2. CONVERGENCE AND DIVERGENCE BETWEEN THE EUROPEAN DIRECTIVES AND EUROPEAN COUNTRIES` FINANCIAL AUDIT LEGISLATION: EVIDENCE FROM ROMANIA AND REPUBLIC OF MOLDOVA

Authors: : Tatiana Dănescu, Maria-Alexandra Popa, Mariana Vasileva

Keywords: External Audit, Regulation, European Directives, International Standards Of Audit, Auditing, Government Policy and Regulation
JEL Codes: K220, M420, M480
DOI:

Abstract
Paper

3. THE CONSUMER CONFIDENCE REPORT - A TOOL FOR DEVELOPING MARKETING STRATEGIES DESIGNED FOR THE ONLINE ENVIRONMENT

Authors: : Mircea Fuciu, Luigi Dumitrescu

Keywords: consumers, confidence report, index, strategies, marketing
JEL Codes: G00, C10, M30, M31
DOI:

Abstract
Paper

4.  FINANCIAL PERFORMANCE ANALYSIS TO PUBLIC INSTITUTIONS

Authors: : Teodor Hada, Nicoleta Barbuta-Misu, Mihai Carut, Teodora Maria Avram

Keywords: financial performance, public sector, public institution, patrimonial result
JEL Codes: H70, H83
DOI:

Abstract
Paper

5. STUDY ON THE INTEGRATION OF THE EXIGENCIES OF ACCOUNTING REGULATIONS IN THE ACCOUNTING PRACTICE OF ROMANIAN COMPANIES

Authors: : Elena-Iuliana Ion, Mariana Man

Keywords: performance, exigencies of accounting regulations, company
JEL Codes: M40, M41,M49
DOI:

Abstract
Paper

6. AN EVALUATION OF STUDENTS SKILLS AND EXPACTATIONS RELATED WITH THE JOB ASPIRATIONS

Authors: : Muntean Andreea, Dobra Iulian Bogdan

Keywords: students' skills, students' profile, job opportunities, economic education
JEL Codes: A2
DOI:

Abstract
Paper

7. GENERAL ASPECTS REGARDING THE EVOLUTION OF THE MANAGEMENT OF THE FORMS OF COOPERATION AND ASSOCIATION IN ROMANIA COMPARED TO THOSE IN THE EUROPEAN UNION

Authors: : Popescu Alin

Keywords: association, cooperation, agricultural cooperation, farmers.
JEL Codes: Q13
DOI:

Abstract
Paper

8. THE ROLE OF ECONOMIC INTEGRATION FOR THE FUNCTIONING OF POLISH AGRICULTURAL SECTOR ON THE EXAMPLE OF THE RURAL DEVELOPMENT PROGRAM (RDP)

Authors: : Sebastian Stepień, Jan Polcyn

Keywords: Rural Development Programme, agricultural sector, influence, structural changes, Poland.
JEL Codes: Q10, Q18, R51, R58
DOI:

Abstract
Paper

1. NONFARM EMPLOYMENT REPORT TRADING WITH BINARY OPTIONS & TEMPORAL FUNCTIONALITIES

Authors: : Vasiliki A. Basdekidou

Keywords: Equity issue timing, Binary options, Liquidity, Market timing, Nonfarm employment reports, Temporal Trading Functionalities (TTF)
JEL Codes: E44, G32, M20, M41
DOI:

Abstract
Paper

2. IMPACT OF CORPORATE IAMGE ON THE USE OF BANK SERVICE: A CASE OF CONVENTIONAL vs. ISLAMIC BANKS MARKETING

Authors: : M. Ishaq Bhatti, Hayat Muhammad Awan, Ahmed Nabeel Siddiquei

Keywords: Marketing; Corporate image; Islamic banks; Analytical; Hierarchical Process; Shariah Finance
JEL Codes: E44, G32
DOI:

Abstract
Paper

3. THE DYNAMICS OF THE ROMANIAN ENERGY MINING INDUSTRY IN THE EUROPEAN CONTEXT

Authors: : Marian Cătălin Corici

Keywords: energy mining industry, electricity, coal, production capacity
JEL Codes: D23, L72, M40
DOI:

Abstract
Paper

5. INTEGRATED REPORTING IN SMEs

Authors: : Ranka Mitrovic, Ana Jurcic, Dragana Trifunovic

Keywords: financial statements, social responsibility, stakeholders, new paradigm
JEL Codes: D23, L72, M40
DOI:

Abstract
Paper

6. STUDY REGARDING THE IDENTIFICATION OF THE PROMOTIONAL METHODS FOR ALBA IULIA CITY AS A TOURISTIC DESTINATION

Authors: : Moisă Claudia Olimpia, Lazea Ruxandra

Keywords: promotional methods, tourism, citadel
JEL Codes: D23, L72, M40
DOI:

Abstract
Paper

7. ANALYSING TRENDS AND CORRELATIONS FROM INTERNET SEARCHES: CASE STUDY OF ROMANIA

Authors: : Mioara Popescu

Keywords: Specific search data, queries, behaviour
JEL Codes: D23, L72, M40
DOI:

Abstract
Paper

8. NEW CHALLENGES FOR AUDITORS IN FORMING AN OPINION AND DISCLOSING INFORMATION ON THE MANAGEMENT REPORT OF FINANCIAL STATEMENTS OF BANKS

Authors: : Adela Socol

Keywords: Financial Reporting, Management report on financial statement, Banking audit, Auditors' opinion
JEL Codes: G21, G28, D82
DOI:

Abstract
Paper

1. ARE ONLINE GUEST REVIEWS USEFUL? IMPLICATIONS FOR THE HOTEL MANAGEMENT

Authors: : Codruța Adina Băltescu

Keywords: online reviews, hotel star-classification, hotel attributes, Booking.com, conjoint analysis.
JEL Codes: M20, O33, Z32
DOI:

Abstract
Paper

2. THE MONITORING OF CARBON MONOXIDE AIR POLLUTANT, AS PART OF THE AIR QUALITY MANAGEMENT. CASE STUDY: THE OLT COUNTY, ROMANIA

Authors: : Dana-Maria (Oprea) Constantin, Dan Ioan Topor, Sorinel Căpuşneanu, Cristian-Marian Barbu, Elena Bogan

Keywords: Pollution, ambient air, carbon monoxide, environment management, monitoring, the Olt County
JEL Codes: Q50, Q52, Q57
DOI:

Abstract
Paper

3. USING ACTIVITY BASED COSTING FOR INVESTMENT DECISIONS

Authors: : Teodor Hada, Radu Matei Todoran, Teodora Maria Avram

Keywords: Activity Based Costing, project financing, financial statements, indicators, investment
JEL Codes: E22, O22, M40, G30
DOI:

Abstract
Paper

4. FEW DETERMINATS OF THE AVERAGE AMOUNTS OF MONEY TOURISTS SPEND WHILE VISITING ALBA COUNTY. A REGRESSION MODEL CONSIDERING WHITE'S HETEROSKEDASTICITY- CONSISTENT STANDARD ERRORS & THE COVARIANCE AND DIFFERENT WEIGHTS TECHNIQUES.

Authors: : Andreea Cipriana Muntean, Iulian Bogdan Dobra

Keywords: expenditure, tourist, coefficient covariance matrix, WLS, log-log model, ANCOVA.
JEL Codes: Z31, Z32
DOI:

Abstract
Paper

5. PUBLIC ENTITIES THROUGH THE LOOKING GLASS: A DISCLOSURE ASSESSMENT STUDY ON ROMANIAN MUNICIPALITIES

Authors: : Tudor Oprişor, Cristina-Silvia Nistor

Keywords: transparency, accountability, disclosure, municipalities, public sector
JEL Codes: M40, M41
DOI:

Abstract
Paper

6. ACCOUNTING, ANALYSIS AND AUDITING OF INFORMATION REGARDING TANGIBLE ASSETS IN THE ROMANIAN ECONOMIC ENTITIES

Authors: : Luminița Rus, Mărioara BeleneÛi, Dana Simona Gherai

Keywords: angible assets, fixed assets, non-current assets, rules of evaluation, principles of accounting
JEL Codes: M41
DOI:

Abstract
Paper

7. AN EMPIRICAL ANALYSIS OF AUDIT DELAY IN TURKEY

Authors: : Aslı TÜREL, Ferhan Emir TUNCAY

Keywords: Audit Delay, Financial Reporting, Turkey
JEL Codes: M42
DOI:

Abstract
Paper

8. MACROECONOMIC ASPECTS AND CHALLENGES IN ROMANIA IN THE FIRST HALF OF 2016

Authors: : Cristian - Marian Barbu

Keywords: economic growth, macroeconomic policy, budget execution, foreign investments, competitiveness, middle income trap
JEL Codes: E03,E60, O11
DOI:

Abstract
Paper

9. NONFARM EMPLOYMENT REPORT TRADING WITH BINARY OPTIONS & TEMPORAL FUNCTIONALITIES

Authors: : Vasiliki A. Basdekidou

Keywords: Equity issue timing, Binary options, Liquidity, Market timing, Nonfarm employment reports, Temporal Trading Functionalities (TTF)
JEL Codes: E44, G32, M20, M41
DOI:

Abstract
Paper

10. COORDINATES OF THE CULTURE CONSUMPTION IN URBAN ENVIRONMENT

Authors: : Gârdan Daniel Adrian, Cătoiu Iacob, Gârdan Iuliana Petronela

Keywords: cultural marketing, consumption of culture, consumption behavior, artistic creation
JEL Codes: Z10, M31
DOI:

Abstract
Paper

11. QUANTITATIVE RESEARCH ON ROMANIAN CONSUMER PREFERENCES OF CERTIFIED ORGANIC FOOD

Authors: : Natalia Manea, Iuliana Cetină

Keywords: research, preferences, organic food, Romanian consumer
JEL Codes:
DOI:

Abstract
Paper

12. DETERMINANTS OF ENTREPRENEURS' PERCEPTION ABOUT THE BARRIERS IN DEVELOPING A BUSINESS IN ALBA IULIA

Authors: : Lucian Marina

Keywords: entrepreneurs, barriers, business, education, perception
JEL Codes: D22, L10
DOI:

Abstract
Paper

13. HOW BIG DATA CAN OFFER AN OPTIMIZED REALISTIC OVERVIEW IN MARKETER RESEARCH

Authors: : Gheorghe Orzan, Andreea-Larisa Boboc, Ioana Burghelea, Luana Diana Stupu

Keywords: Big Data, storage, marketer research, decision maker system
JEL Codes: M 31
DOI:

Abstract
Paper

14. PIG MEAT MARKET IN SELECTED EU COUNTRIES UNDER THE CONDITIONS OF ECONOMIC INTEGRATION: A COMPARATIVE ANALYSIS OF OLD AND NEW MEMBER STATES

Authors: : Sebastian Stępień, Jan Polcyn

Keywords: pig market, supply, prices, foreign trade, European Union countries, economic integration.
JEL Codes: Q13, Q17, F15
DOI:

Abstract
Paper

15. DIMENSIONS OF CONSUMERS' SATISFACTION REGARDING THE EDUCATIONAL SERVICES PROVIDED BY THE ROMANIAN MILITARY HIGHER EDUCATION INSTITUTIONS

Authors: : Laurenţiu Florentin Stoenică

Keywords: consumer satisfaction, educational market, military higher education, marketing strategy
JEL Codes: I21, M31
DOI:

Abstract
Paper

16. AN OPINION MINING AND SENTIMENT ANALYSIS APPROACH FOR EVALUATING CUSTOMER SATISFACTION IN A DIGITAL BANKING ENVIRONMENT

Authors: : Irina RAICU, Mirela Cătălina TÜRKEÚ

Keywords: Digital banking, customer satisfaction, consumer behavior, building relationships with digital customers, digital banking strategies
JEL Codes: M31, G21, D83
DOI:

Abstract
Paper

1. THE IMPACT OF EXTERNAL FACTORS ON THE DECISION TO GRANT A LOAN. A CASE STUDZ ON ROMANIAN BANKS

Authors: : Lucian Găban

Keywords: the probability of granting a loan, credit scoring, logit model, non-linear effects
JEL Codes: G21, G23
DOI:

Abstract
Paper

2. EDUCATIONAL MARKETING CHALLENGES - UNIVERSITIES AND GRADUATES' EMPLOYMENT. A CASE STUDY

Authors: : Silvia Muhcina, Andreea-Daniela Moraru

Keywords: marketing, education, services, distribution, graduate
JEL Codes: M31
DOI:

Abstract
Paper

3. AN INNOVATIVE MODEL OF FUNDING THE EDUCATION SYSTEM

Authors: : Jan Polcyn

Keywords: educational production function, AVE(Educational Added Value), financing model
JEL Codes: H52, I21, I22, I29
DOI:

Abstract
Paper

4. THE DEGREE OF SATISFACTION PERCEIVED BY HEALTHCARE SERVICES CONSUMERS IN STATE HOSPITALS - CASE STUDY EMERGENCY COUNTY HOSPITAL FROM ALBA IULIA

Authors: : Muntean Andreea, Lazea Ruxandra

Keywords: satisfaction, healthcare consumers, patients
JEL Codes: M 31; I1
DOI:

Abstract
Paper

5. SOCIAL INNOVATION AND INNOVATION PERFORMANCE IN THE EUROPEAN UNION

Authors: : Steliana Sandu, Irina Anghel

Keywords: social innovation, social economy, social entrepreneurship, innovation performance, closing the innovation gap
JEL Codes: 033, 035, 038
DOI:

Abstract
Paper

6. DETERMINANTS OF THE OFFER FOR EDUCATIONAL SERVICES OF THE ROMANIAN MILITARY HIGHER EDUCATION INSTITUTIONS

Authors: : Laurenţiu Florentin Stoenică, Călin Petrică Vegheş

Keywords: military; higher education; Romania; market; educational marketing
JEL Codes: B23; C34; I21; I23; M31
DOI:

Abstract
Paper

7. DIMENSIONS OF THE MARKET OF HIGHER EDUCATION INSTITUTIONS. THE MILITARY HIGHER EDUCATION SYSTEM

Authors: : Laurenţiu Florentin Stoenică, Călin Petrică Vegheş

Keywords: military, higher education, Romania, market, educational marketing
JEL Codes: I23, M31
DOI:

Abstract
Paper

1. THE IMPORTANCE OF USING MANAGERIAL STRATEGIES BY THE TOURISTIC FIRMS FROM ALBA COUNTY

Authors: : Mălina Cordoş

Keywords: management strategies, strategic objectives, programs, strategic decisions, managerial skills, growth strategies, organizational change, tourism, hospitality industry
JEL Codes: L8, M1, M2
DOI:

Abstract
Paper

2. LOAN-PORTFOLIO QUALITY AND MANAGERIAL EFFICIENCY IN BANKING

Authors: : Imola Drigă, Codruţa Dura

Keywords: financial crisis, the quality of loans, non-performing loans, banking profitability, bank management.
JEL Codes: G21, G32, E44, F30
DOI:

Abstract
Paper

3. HISTORY OF “CORPORATE SOCIAL RESPONSIBILITY” CONCEPT

Authors: : Nicoleta Farcane, Eusebiu Bureana

Keywords: CSR, corporate social performance, corporate social sensitivity, CSR models
JEL Codes: M14, Q56
DOI:

Abstract
Paper

4. ROMANIAN LEGISLATION IN THE HEALTHCARE SERVICES DOMAIN

Authors: : Ruxandra Lazea, Maria Mureşan

Keywords: health system, patients' rights and obligations, health services, access to information
JEL Codes: M31
DOI:

Abstract
Paper

5. CULTURAL PARTICIPATION AND TOURISTIC VALORISATION OF THE LOCAL CULTURAL HERITAGE

Authors: : Lucian Marina

Keywords: touristic offer, cultural marketing, urban regeneration, cultural participation
JEL Codes: M31, L83
DOI:

Abstract
Paper

6. THE ANALYSIS OF THE RELATIONSHIP BETWEEN MARKETING STRATEGIES AND THE PERFORMANCE OF SMALL AND MEDIUM SIZED BUSINESSES IN ROMANIA

Authors: : Carmen Adina Paştiu, Maria Mureşan

Keywords: small and medium sized firms; marketing strategy; performance; market segmentation
JEL Codes: M31
DOI:

Abstract
Paper

7. Ways to detect plagiarism in academic research

Authors: : Alina Tabirca, Valentin Radu

Keywords: Plagiarism, Research, Ethics
JEL Codes: A31
DOI:

Abstract
Paper

1. DESIGNING EMAIL MARKETING CAMPAIGNS - A DATA MINING APPROACH BASED ON CONSUMER PREFERENCES

Authors: : Radu Ioan MogoÛ, Carmen Acatrinei

Keywords: email marketing campaigns, email customization, data mining analysis, consumer preferences
JEL Codes: M31, M37, C38
DOI:

Abstract
Paper

2. VIEWS OF YOUNG PEOPLE ON THE IMPORTANCE OF MARKETING COMMUNICATION IN TERMS OF ACCESSING EUROPEAN FUNDS

Authors: : Mihai Orzan, Anamaria Catălina Radu, Andra Iuliana Dobrescu, Maria Cristina Mitrică

Keywords: online marketing, European funds, marketing communication.
JEL Codes: M31
DOI:

Abstract
Paper

3. PERSPECTIVES ON DEVELOPING THE BIOECONOMY SECTOR IN ROMANIA

Authors: : Marius Paşculea, David Davidescu

Keywords: bioeconomy, biomass, bio-based products
JEL Codes: Q26, Q28
DOI:

Abstract
Paper

4. THE ONLINE ADVERTISING OF SMALL AND MEDIUM SIZED BUSINESSES

Authors: : Cristina Bălteanu, Mihaela Marcu

Keywords: online advertising, small and medium sized enterprises, social media
JEL Codes: M37, L82, M15
DOI:

Abstract
Paper

5. IMPLICATIONS OF IFRS ADOPTION ON EARNINGS QUALITY, EMPIRICAL CASE FOR ROMANIAN ENVIRONMENT

Authors: : Burca Valentin, Mates Dorel

Keywords: IFRS, accruals, earnings management, regression.
JEL Codes: M40, M41, G33
DOI:

Abstract
Paper

6. THE FINANCIAL PERFORMANCE OF AGRICULTURAL HOLDINGS IN ROMANIA - REGIONAL ANALYSIS

Authors: : Camelia Burja, Vasile Burja

Keywords: financial performance, agricultural holdings, financial ratios, Data Envelopment Analysis
JEL Codes: O13, Q12, Q14
DOI:

Abstract
Paper

7. ANALYSIS OF THE AVERAGE SHARE PRICE OF COMPANIES LISTED ON BSE DEPENDING ON THE PROFIT AND EXCHANGE SEGMENT. DIFFERENT TECHNIQUES OF GENERAL LEAST SQUARE AND COMPUTING COEFFICIENT COVARIANCE FOR MEAN PRICE EQUATION ESTIMATION

Authors: : Teodor Hada, Emil Olteanu, Iulian Bogdan Dobra

Keywords: share price, profit, GLS Weights, robust coefficient covariances, ANCOVA
JEL Codes: G11, G12, G14
DOI:

Abstract
Paper

8. THE IMPACT OF CSR ON ROMANIAN CONSUMERS' TRUST

Authors: : Silvia Maican

Keywords: corporate social responsibility, consumers, trust, loyalty, satisfaction
JEL Codes: M 31, M14
DOI:

Abstract
Paper

9. HUMAN RESOURCES AND MARKETING MIX IN OIL&GAS INDUSTRY

Authors: : Alina-Daniela Mihalcea

Keywords: marketing mix, human resources, knowledge society
JEL Codes: M31, O15
DOI:

Abstract
Paper

10. THE IMPORTANCE AND THE ROLE OF TOURISM IN THE ECONOMIC AND SOCIAL LIFE OF ALBA COUNTY

Authors: : Claudia Olimpia Moisă

Keywords: tourism, Alba County, the role and importance of tourism
JEL Codes: M31, L83
DOI:

Abstract
Paper

11. INDUSTRIES AS VECTORS OF REGIONAL COMPETITIVENESS CASE STUDY - THE NORTH-WEST REGION OF ROMANIA

Authors: : Oana Stănculescu

Keywords: region, competitiveness, industry, decision, strategy
JEL Codes: L60, O12, O18
DOI:

Abstract
Paper

1. THE IMPACT OF FINANCIAL COMMUNICATION ON STOCK PRICE. THE CASE OF OMV PETROM S.A. 2004-2013.

Authors: : Ioana Anghel, Mariana Man

Keywords: financial performance, stock performance, stock growth ratios, dividend ratios, financial communication
JEL Codes: G32, M20, M 40, M41
DOI:

Abstract
Paper

2. THE RELATIVE RATES OF THE COMPANIES' ABILITY TO PRODUCE BENEFITS

Authors: : Nicoleta Bărbuţă-Mişu, Mihaela-Felicia Bodea

Keywords: metallurgical sector, profit, return on equity, funding sources.
JEL Codes: G30, G32
DOI:

Abstract
Paper

3. THE IMPACT OF REMITTANCE FLOWS ON THE LABOUR MARKET OF ROMANIA AND THE EU COUNTRIES

Authors: : Carmen Boghean, Mihaela State

Keywords: remittances, employment rate, labour market
JEL Codes: F24, F22, J61
DOI:

Abstract
Paper

4. CORPORATE SOCIAL RESPONSIBILITY - ONE STEP FURTHER TOWARDS SUSTAINABLE DEVELOPMENT

Authors: : Florin Boghean

Keywords: sustainable development, corporate governance, responsability
JEL Codes: G 34, M 14
DOI:

Abstract
Paper

5. DOES VOLATILITY RESPOND ASYMMETRIC TO PAST SHOCKS?

Authors: : Claudiu Boţoc

Keywords: volatility, leverage effect, feedback hypothesis, CEE countries, GARCH
JEL Codes: G11, G14
DOI:

Abstract
Paper

6. SUSTAINABLE ENERGY FOR SUPPORTING THE SUSTAINABLE DEVELOPMENT: EMPIRICAL APPROACH FOR ROMANIA

Authors: : Vasile Burja, Camelia Burja

Keywords: energy sustainability, energetic efficiency, greenhouse gases, renewable energy sustainable development
JEL Codes: O44, Q01, Q42
DOI:

Abstract
Paper

7. CHANGING SHOPPING HABITS OF RESIDENTS OF BUCHAREST AND THEIR ORIENTATION TOWARDS CONVENIENCE STORES

Authors: : Iacob Cătoiu, Sabin Niculae, Anca Maria Stănculescu

Keywords: Consumer behaviour; Convenience stores; Shopping habits.
JEL Codes: M310
DOI:

Abstract
Paper

8. THE COMPARATIVE ANALYSIS OF PROFITABILITY INDICATORS OF COMPANIES BEFORE AND AFTER THE IMPLEMENTATION OF INVESTMENT PROJECTS WITH NON-REFUNDABLE FINANCING

Authors: : Iuliana Cenar, Mioara Turcas

Keywords: return rate, permanent capital, net profit, turnover, investment.
JEL Codes: M41, M21
DOI:

Abstract
Paper

9. ACCOUNTING STUDENTS' PERCEPTIONS ON THE EXPRESSION OF PROFESSIONAL JUDGMENT AND ETHICS IN THE ACCOUNTING FIELD

Authors: : Cernuşca Lucian, Balaciu Diana Elisabeta

Keywords: professional judgment, ethics, IT technology, creative accounting, Directive 2013 / 34 / EU
JEL Codes: M41
DOI:

Abstract
Paper

10. BRAND COMMUNITY FORMATION: A CRITICAL REVIEW

Authors: : Valentina-Daniela Constantin, Otilia-Elena Platon, Gheorghe Orzan

Keywords: brand community, collective consumption, community behaviour, brand loyalty.
JEL Codes: M31
DOI:

Abstract
Paper

11. A GREEN MARKETING VISION OF THE ROMANIAN COMPANIES PROMOTES A BUSINESS SUSTAINABLE DEVELOPMENT

Authors: : Lucreţia Mariana Constantinescu, Irina Tănăsescu

Keywords: environmental compatibility of the firm, green marketing model, social corporate responsibility
JEL Codes: M31; M13; O33; Q56
DOI:

Abstract
Paper

12. APPROACHES REGARDING THE UTILITY OF THE ACCOUNTING INFORMATION

Authors: : Tatiana Dănescu, Mihaela Prozan, Roxana Diana Prozan

Keywords: corporate governance, internal control, utility of the information, financial statements, net accounting result
JEL Codes: M41, M42, M48 G28, G38
DOI:

Abstract
Paper

13. MEASURING MONEY LAUNDERING USING “THE WALKER GRAVITY MODEL”

Authors: : Corina -Maria Ene

Keywords: money laundering, Walker Gravity model, illegal transactions, black market, organized crime
JEL Codes: K40, K42, H26, O17
DOI:

Abstract
Paper

14. USING ONLINE SOCIAL NETWORKING SITES FOR DOING BUSINESS - A MARKETING RESEARCH

Authors: : Mircea Fuciu, Luigi Dumitrescu

Keywords: online social networks; marketing research, consumers, managers, business
JEL Codes: M30, M31, M39
DOI:

Abstract
Paper

15. TAXATION ISSUES IN ROMANIAN PRE-UNIVERSITY EDUCATION PAYROLL COMPARED TO THE EUROPEAN UNION

Authors: : Teodor Hada, Radu Mărginean, Marina Simona Lukacs

Keywords: school education, tax, teachers' wage, social contributions, tax.
JEL Codes: G10, I21, I22
DOI:

Abstract
Paper

16. THE EVALUATION OF THE FINANCIAL POSITION ON THE BALANCE SHEET IN THE FURNITURE INDUSTRY

Authors: : Teodor Hada, Radu Mărginean

Keywords: Balance Sheet analysis, financial position, financial ratios, the furniture industry.
JEL Codes: M41, G01
DOI:

Abstract
Paper

17. IDENTIFYING A REPRESENTATIVE SOUVENIR FOR A ROMANIAN TOURIST DESTINATION. THE CASE OF RUPEA

Authors: : Ana Ispas, Elena-Nicoleta Untaru, Steluţa Ieşanu

Keywords: souvenir, tourist destination, promotion, focus group
JEL Codes: L83, M1, M31
DOI:

Abstract
Paper

18. ASPECTS REGARDING CONSUMERS' PERCEPTION OF CORPORATE SOCIAL RESPONSIBILITY IN ALBA IULIA

Authors: : Silvia Maican

Keywords: corporate social responsibility, consumers, perception
JEL Codes: M 14, M 31
DOI:

Abstract
Paper

19. CONSTRUCTION OF A FINANCIAL PORTFOLIO ON THE BUCHAREST STOCK EXCHANGE USING RISK/RETURN ANALYSIS

Authors: : Laura Raisa MiloÛ, Marius Cristian Miloş

Keywords: portfolio management, risk, return, BSE
JEL Codes: G10, G11
DOI:

Abstract
Paper

20. A SURVEY REGARDING THE QUALITY OF FINANCIAL STATEMENTS

Authors: : Laura Raisa MiloÛ, Marius Cristian Miloş

Keywords: financial statement, quality, users, information
JEL Codes: M21, M41
DOI:

Abstract
Paper

21. THE PROFILE OF THE TOURISTS WHO CHOOSE ALBA COUNTY AS A TOURIST DESTINATION

Authors: : Andreea Muntean, Claudia Moisă

Keywords: the tourist profile, Alba County, touristic destination
JEL Codes: M31, L83
DOI:

Abstract
Paper

22. ENVIRONMENT MONITORING USING DIGITAL ELEVATION MODELS BASED ON SATELLITE DATA - A TOOL FOR SUSTAINABLE DEVELOPMENT

Authors: : Laura-Ionela Munteanu, Florentin Boda

Keywords: sustainable development, DEM, satellite data
JEL Codes: Q01, Q24, Q56
DOI:

Abstract
Paper

23. A STUDY OF ONLINE USER'S BEHAVIOUR TOWARDS FACEBOOK SOCIAL NETWORK

Authors: : Gheorghe Orzan, Andreea-Larisa Boboc, Ioana Burghelea, Luana Diana Stupu

Keywords: Marketing Online, Marketing Research, The behaviour of Online Users, Facebook Social Network.
JEL Codes: M31
DOI:

Abstract
Paper

24. MEASURING THE EFFECTS OF IFRS ADOPTION IN ROMANIA ON THE VALUE RELEVANCE OF ACCOUNTING DATA

Authors: : Irina-Doina Păşcan

Keywords: IFRS, accounting quality, value relevance, Romanian listed entities, Bucharest Stock Exchange
JEL Codes: M 41
DOI:

Abstract
Paper

25. THE INFLUENCE OF COUNTRY IMAGE ON PRODUCT BRAND IN THE ROMANIAN SHOES INDUSTRY

Authors: : Carmen Adina Paştiu, Maria MureÛan

Keywords: country brand image, brand image, product quality, consumers' loyalty
JEL Codes: M31,M30
DOI:

Abstract
Paper

26. THE ANALYSIS OF THE CORRELATION BETWEEN FINANCIAL AUTONOMY AND FINANCIAL EQUILIBRIUM OF THE PHARMACEUTICAL COMPANIES LISTED ON THE BUCHAREST STOCK EXCHANGE

Authors: : Georgiana Daniela Minculete (Piko), Nicolae Balteş, Maria Daciana Rodean (Cozma)

Keywords: economic and financial crisis, financial position, balance, financial autonomy, Pearson's correlation coefficient
JEL Codes: G19, G39
DOI:

Abstract
Paper

27. ANALYZING SUSTAINABLE DEVELOPMENT OF EUROPEAN FUNDED PROJECTS

Authors: : Adina Simona Popa, Nicoleta Farcane, Rodica Gabriela Blidişel

Keywords: sustainable development, European funds, measurement indicators
JEL Codes: Q01, G23
DOI:

Abstract
Paper

28. DEVELOPMENT OF EMERGING COUNTRIES AND INCIDENCE OF ECONOMIC STRESS FACTORS

Authors: : Irina Simionescu, George Enescu

Keywords: Emerging countries, economic stress factors, economic crisis, globalization, economic reforms
JEL Codes: O16; J24; Z13
DOI:

Abstract
Paper

29. STRATEGIC ISSUES REGARDING THE PRODUCT POLICY OF THE ROMANIAN MILITARY HIGHER EDUCATION INSTITUTIONS

Authors: : Laurenţiu Stoenică

Keywords: marketing, strategy, product policy, military, higher education, Romania
JEL Codes: I 23, M31
DOI:

Abstract
Paper

30. WEBSITES COMPARISON ANALYSIS OF PROJECTS FUNDED FROM REGIONAL OPERATIONAL PROGRAM DESTINATED TO THE REGIONS OF DEVELOPMENT IN ROMANIA WEST CENTRAL

Authors: : Ivona Stoica, Gheorghe Orzan, Andra Dobrescu, Anamaria Cătălina Radu, Manoela Popescu

Keywords: website analysis, online marketing communication, regional development, european funds, tourism.
JEL Codes: C12, C18, C31, C83, M31, I10
DOI:

Abstract
Paper

31. COMPARATIVE ANALYSIS OF AUDIT REPORT TYPES ON THE CONSOLIDATED FINANCIAL STATEMENTS

Authors: : Attila Tamas Szora

Keywords: consolidated financial statements, audit opinion, ISA 800, ISRS 4400, ISA 700
JEL Codes: M40, M41, M42,
DOI:

Abstract
Paper

32. EXAMINING THE EVOLUTION OF THE ROMANIAN SYSTEM OF ACCOUNTS

Authors: : Sorin-Ciprian Teiuşan

Keywords: accounting system; chart of accounts; companies; accounting regulations; accounting history
JEL Codes: M41, B00
DOI:

Abstract
Paper

33. MAPPING THE PRIVATE SPACE OF THE ROMANIAN CONSUMER: MICRO AND MACROECONOMIC IMPLICATIONS

Authors: : Călin Vegheş, Ioana Cecilia Popescu, Mihai Orzan, Carmen Acatrinei

Keywords: consumer private space, privacy, personal data, direct marketing
JEL Codes: M31, D12
DOI:

Abstract
Paper

34. USING THE PAIRED COMPARISON METHOD IN IMPROVING SOCCER RANKINGS: THE CASE OF THE ROMANIAN FIRST DIVISION

Authors: : Călin Vegheş

Keywords: paired comparison method, soccer ranking, sports marketing
JEL Codes: M31, L8
DOI:

Abstract
Paper

35. ANALYZING INTERNET USAGE AND ONLINE SHOPPING FOR INTERNATIONAL CONSUMERS

Authors: : Simona Vinerean, Iuliana Cetină, Luigi Dumitrescu

Keywords: consumer behavior, online shopping, online services, Internet usage, online marketing.
JEL Codes: M31
DOI:

Abstract
Paper

1. CLARIFICATIONS ON THE PRINCIPLE OF THE AUTONOMY IN LOCAL PUBLIC ADMINISTRATION MANAGEMENT

Authors: : Irina Bilouseac, Petronela Zaharia

Keywords: local autonomy, local collectivities, the local administration, local public affairs, administrative decentralization
JEL Codes: H83
DOI:

Abstract
Paper

2. THE ROLE OF THE MATERIALITY IN AUDIT AND ACCOUNTACY IN AGRICULTURAL ORGANIZATIONS

Authors: : Sorina Simona Bumbescu, Dimi Ofileanu, Raul Burdea

Keywords: materiality, audit risk, auditor, error
JEL Codes: M41, M42
DOI:

Abstract
Paper

3. CYCLICITY & CHAOTICS IN POST-CRISIS CONTEXT

Authors: : Aurel BurciuÚ, Rozalia KicsiÚ

Keywords: chaos, chaotics, business cycle, global crises, EBC, MBC
JEL Codes: M20, M21
DOI:

Abstract
Paper

4. SOME ASPECTS OF EMPLOYMENT IN ROMANIA'S AGRICULTURE IN THE EUROPEAN CONTEXT

Authors: : Vasile Burja

Keywords: employment, agriculture, labour productivity, rural areas
JEL Codes: J21, J43
DOI:

Abstract
Paper

5. MEASURING CUSTOMER PROFITABILITY WITH ACTIVITY-BASED COSTING AND BALANCED SCORECARD

Authors: : Ildikó Réka Cardoş, Vasile Daniel Cardoş

Keywords: managerial accounting, customer profitability, balanced scorecard
JEL Codes: M41
DOI:

Abstract
Paper

6. ECONOMIC SUSTAINABILITY OF AN ALTERNATIVE FORM OF INCENTIVIZING PHARMACEUTICAL INNOVATION: THOMAS POGGE'S PROPOSAL

Authors: : Alberto Cassone, Franco Amisano

Keywords: pharmaceutical innovation, therapeutic efficiency
JEL Codes: H8, I11, I18
DOI:

Abstract
Paper

7. ONLINE ADVERTISING - AN INFORMATIONAL & COMMUNICATION SPACE FOR THE ENTERPRISE

Authors: : Lucreţia Mariana Constantinescu, Irina Tănăsescu

Keywords: Internet, Web, integrated marketing communication, online advertising, marketing relationships
JEL Codes: M16, M31, M37, O33
DOI:

Abstract
Paper

8. INVESTIGATING BANKING HOUSEHOLDS' DEPOSITS USING VECTOR AUTOREGRESSIVE MODEL VAR

Authors: : Adina Elena Dănuleţiu, Iulia Cristina Iuga, Adela Socol

Keywords: banking customers' behavior, deposits, Vector Autoregressive Model, impulse response, exogenous factors
JEL Codes: D12, C58, G21
DOI:

Abstract
Paper

9. A STUDY ON DETERMING THE FINANCIAL POSITION BASED ON FINANCIAL DIAGNOSIS IN COMPANIES LISTED ON THE BUCHAREST STOCK EXCHANGE

Authors: : Teodor Hada, Teodora Maria Avram

Keywords: financial diagnosis, financial position, scoring method, aggregate score, Bucharest Stock Exchange
JEL Codes: G12, G31, G32, M41
DOI:

Abstract
Paper

10. EFFECTS OF SHORT AND LONG RUN SUBPRIME CRISIS ON THE INDUSTRIAL SECTOR IN THE EMERGING COUNTRIES: ARDL APPROACH

Authors: : Kamel Helali, Mouna Rekik, Maha Kalai

Keywords: Subprime crisis, emerging countries, ARDL, short and long run effects
JEL Codes: E31, E44, F13
DOI:

Abstract
Paper

11. ORGANIZATION RESPONSABILITY TO CONSUMERS' SATISFACTION RELATED TO THE SUPPLIED SERVICES

Authors: : Nicoleta Isac, Magdalena Rădulescu

Keywords: Customer Satisfaction Measurement, Multi criteria Analysis, organization, implementation, of a marketing research
JEL Codes: L15, L92
DOI:

Abstract
Paper

12. ENVIRONMENTAL MANAGEMENT ACCOUNTING. A CASE STUDY FOCUSING ON A ROMANIAN MOROCCO GOODS PRODUCER

Authors: : Gabriel Jinga, Mădălina Dumitru, Gabriel Radu, Flavia Stoian

Keywords: environmental management accounting, morocco goods, Romania, case study
JEL Codes: Q56
DOI:

Abstract
Paper

13. PERCEPTIONS OF MARITAL ROLES IN BASIC COMMODITY GROUPS PURCHASE DECISION-MAKING

Authors: : Irina Kancheva, Georgi Marinov

Keywords: Marital Roles, Relative Influence, Family Purchase Decision, Family Decision-Making
JEL Codes: D03, D12, J12, R22
DOI:

Abstract
Paper

14. SOCIAL MEDIA-A REAL SOURCE OF PROLIFERATION OF INTERNATIONAL TERRORISM

Authors: : Mihaela Marcu, Cristina Bălteanu

Keywords: social media, international terrorism
JEL Codes: L82, O33, K14, K42
DOI:

Abstract
Paper

15. EVIDENCE OF ACCRUALS ANOMALY AROUND THE GLOBE

Authors: : Diana Mureşan

Keywords: accruals, accruals anomaly, global capital market, accrual accounting
JEL Codes: M41
DOI:

Abstract
Paper

16. THE SYSTEM OF GREEN CERTIFICATES - PROMOTER OF ENERGY FROM RENEWABLE RESOURCES

Authors: : Leontina Păvăloaia, Iuliana Georgescu

Keywords: green certificate, renewable energy sources, sustainable development
JEL Codes: Q56
DOI:

Abstract
Paper

17. ENTREPRENEURIAL MINDSETS IN ROMANIA AND BULGARIA

Authors: : Nelu Eugen Popescu

Keywords: entrepreneurship, self-employment, entrepreneurial perceptions and attitudes
JEL Codes: L26, O10, M13
DOI:

Abstract
Paper

18. DYNAMICS OF CERTIFIED ENVIRONMENTAL MANAGEMENT SYSTEMS: ISO 14001 AND EMAS IN ROMANIA

Authors: : Patricia Raţiu, Maria Mortan

Keywords: environmental management system, EMAS III, performance improvement, ISO 14001
JEL Codes: Q 53, Q 56, M14
DOI:

Abstract
Paper

19. FROM LITERACY TO FINANCIAL EDUCATION: A SURVEY OF METHODS TO MEASURE PHENOMENA. THE PARTICULAR SITUATION OF ROMANIA

Authors: : Adela Socol

Keywords: Financial Literacy, Financial Education, Methodologies to measure, Financial Behavior
JEL Codes: D03, G02, I22
DOI:

Abstract
Paper

20. RESEARCH ON THE FINANCIAL TRANSPARENCY INTO THE HEALTH PUBLIC SYSTEM IN ROMANIA. CASE OF HOSPITALS SUBORDINATED TO THE HEALTH MINISTRY

Authors: : Aurelia Ştefănescu, Eugeniu Ţurlea

Keywords: transparency, financial information, public hospital, stakeholders, Romania
JEL Codes: M41, I100, H83
DOI:

Abstract
Paper

21. USER SATISFACTION OF MEDICAL EDUCATIONAL SERVICES

Authors: : Ivona Stoica, Olguţa Anca Orzan, Andra Dobrescu, Daniela Constantin

Keywords: satisfaction, medical education services, quantitative research, online questionnaire
JEL Codes: C12, C18, C31, C83, M31, I10
DOI:

Abstract
Paper

22. MODELING USER SATISFACTION OF MEDICAL EDUCATIONAL SERVICES

Authors: : Ivona Stoica, Anamaria-Cătălina Radu, Andra Dobrescu, Olguţa Anca Orzan

Keywords: satisfaction, medical educational services, european funds, conceptual modeling
JEL Codes: C12, C18, C52, C82, C83, M31, I10
DOI:

Abstract
Paper

23. STUDY REGARDING THE CORRELATION BETWEEN THE ACADEMIC AND PROFESSIONAL ENVIRONMENT FROM THE PERSPECTIVE OF FUTURE GRADUATES. MANAGERIAL ACCOUNTING CASE

Authors: : Gabriela Lidia Tănase, Aurelia Ştefănescu

Keywords: academic environment, professional environment, managerial accounting, future graduates
JEL Codes: M41, I25
DOI:

Abstract
Paper

24. THE EFFECTS OF THE ADOPTION OF IAS / IFRS BY COMPANIES LISTED ON THE REGULATED MARKET (BUCHAREST STOCK EXCHANGE - CATEGORY III) ON THE AUDIT MISSION

Authors: : Nicolae Todea, Ana Maria Udrea, Ionela Cornelia Cioca

Keywords: IAS / IFRS, audit mission, audit evidence, audit opinion, audit report
JEL Codes: O10, M41, M42
DOI:

Abstract
Paper

25. THE LINKAGE BETWEEN INTANGIBLES AND PROFITABILITY

Authors: : Adriana Tiron Tudor, Ştefana Dima (Cristea), Bogdan Dima, Raluca Valeria Raţiu

Keywords: intangibles, profitability
JEL Codes: M41
DOI:

Abstract
Paper

26. THE USE OF ACCOUNTING APPS VIA MOBILE CLOUD COMPUTING IN ROMANIA

Authors: : Laura Elena Tudoran, Bogdan Ştefan Ionescu

Keywords: cloud computing, mobile cloud computing, cloud accounting in Romania
JEL Codes: M41, O3
DOI:

Abstract
Paper

1. THE ROLE OF MANAGEMENT ACCOUNTING IN THE DECISION MAKING PROCESS: CASE STUDY CARAŞ SEVERIN COUNTY

Authors: : Adela Breuer, Mihaela Lesconi Frumuşanu, Andra Manciu

Keywords: management accounting, economic information system, decision making, management, cost
JEL Codes: M41 Accounting
DOI:

Abstract
Paper

2. INTEGRATED METHODS FOR PERFORMANCE MEASUREMENT IN ENTITIES FROM THE WINE SECTOR IN ROMANIA

Authors: : Sorin Briciu, Dan Ioan Topor, Sorinel Căpuşneanu

Keywords: Activity-Based Costing, Balanced Scorecard, performance, strategic managerial accounting, non financial indicators
JEL Codes: M41, M21
DOI:

Abstract
Paper

3. THE COST INFORMATION RELEVANCE IN THE DECISION FOUNDATION

Authors: : Sorina Simona Bumbescu, Liliana Paschia (Dincă)

Keywords: cost; informational system; decisions; efficiency; European projects
JEL Codes: M21; M40
DOI:

Abstract
Paper

4. INFLUENCING FACTORS OF VALUATION MULTIPLES OF COMPANIES

Authors: : Ciprian Codau

Keywords: valuation multiples, company value, factors of influence, market approach, valuation.
JEL Codes: G11, G12
DOI:

Abstract
Paper

5. MOST RECENT FINDINGS IN EARNINGS MANAGEMENT AREA: INTERESTING INSIGHTS FROM TRADITIONALLY TOP 5 LEADING ACCOUNTING JOURNALS

Authors: : Dan Dacian Cuzdriorean

Keywords: Earnings management, accrual-based earnings management, real earnings management, research methods
JEL Codes: M40, M41, G34, M42
DOI:

Abstract
Paper

6. STUDENTS ATTITUDES REGARDING THE ETHICS OF EARNINGS MANAGEMENT ACTIVITIES: AN EMPIRICAL INVESTIGATION

Authors: : Dan Dacian Cuzdriorean

Keywords: ethical judgments, accrual based earnings management, real earnings management
JEL Codes: I21, I23, M12, M14, M40, M41
DOI:

Abstract
Paper

7. COMPARATIVE STUDY ON ACCOUNTING MODELS "CASH" AND "ACCRUAL"

Authors: : Tatiana Dănescu, Luminiţa Rus

Keywords: "cash basis"; "accrual basis"; cash flow; income received; expenses paid.
JEL Codes: M41
DOI:

Abstract
Paper

8. GRI COMPLIANCE AND PREREQUISITES OF INTEGRATED REPORTING FOR ASIAN-PACIFIC COMPANIES

Authors: : Ioana - Maria Dragu, Adriana Tiron- Tudor

Keywords: integrated reporting, GRI compliance, social, environmental, and financial information, disclosure index.
JEL Codes: M40
DOI:

Abstract
Paper

9. FINANCIAL INFORMATION SECURITY IN THE CLOUD

Authors: : Bogdan Ştefan Ionescu, Laura Elena Tudoran

Keywords: cloud computing, security, dematerialization of accounting documents
JEL Codes: O324
DOI:

Abstract
Paper

10. PREDICTING EARNINGSUSING COST ACCOUNTS RATIOS: EVIDENCE FROM MANUFACTURING LISTED FIRMS

Authors: : John Sorros

Keywords: Earnings Predictability, Cost Structure, SG&A, Manufacturing Cost, Cost of Goods Sold
JEL Codes: M40, G30
DOI:

Abstract
Paper

11. IMPROVING HUMAN RESOURCES REPORTING IN NON FOR PROFIT ORGANIZATIONS

Authors: : Nicolae Todea, Delia Corina Mihălţan

Keywords: non for profit organization, employees, volunteers, expenditures
JEL Codes: M40
DOI:

Abstract
Paper

12. MACHIAVELLIANISM AND SHORT-TERM EARNINGS MANAGEMENT PRACTICES

Authors: : Alina Beattrice Vladu, Barcelona Spain

Keywords: earnings management, Machiavellianism, ethical judgments
JEL Codes: I23, M40, M41
DOI:

Abstract
Paper

13. SMOOTHING BEHAVIOR OF FIRMS IN TIMES OF CRISIS: EMPIRICAL EVIDENCE FROM THE SPANISH ECONOMIC ENVIRONMENT

Authors: : Alina Beattrice Vladu, Barcelona Spain

Keywords: income smoothing; financial crisis; earnings management
JEL Codes: M41, M40
DOI:

Abstract
Paper

14. PARTICULARITIES CONCERNING THE BENEFICIARIES OF AUDIT SERVICES PROVIDED BY THE BIG 4 COMPANIES: EVIDENCE FROM ROMANIA

Authors: : Sorin Romulus Berinde, Adrian Groşanu

Keywords: audited entities; audit services provider; structure of share capital; structure of management; statistical methods
JEL Codes: M42, M41, M48
DOI:

Abstract
Paper

15. ANALYSING THE SIMILARITIES BETWEEN OECD PRINCIPLES VERSUS EUROPEAN CORPORATE GOVERNANCE CODES - AN INTERNAL AUDIT PERSPECTIVE

Authors: : Cristina Boţa-Avram, Paula Ramona Răchişan

Keywords: similarities, OECD Principles, European corporate governance codes, internal audit.
JEL Codes: M21, M40, M42, M49
DOI:

Abstract
Paper

16. THE INFORMATIONAL RISK - OPERATIONAL RESEARCH OVER THE NET ACCOUNTING RESULT

Authors: : Tatiana Dănescu, Mihaela Prozan, Andreea Danescu, Roxana Diana Prozan

Keywords: informational risk, internal control, the utility of the information, financial statements, trustworthy image, net accounting result
JEL Codes: M41, M42, M48 G28, G38
DOI:

Abstract
Paper

17. THE ROLE AND UTILITY OF FINANCIAL AUDIT IN ROMANIA AND SPAIN - AN EMPIRIC STUDY

Authors: : Ioana Iuliana Pop (Grigorescu), Lleida Spain, Oana Raluca Ivan

Keywords: empiric study, the role of the financial audit, the utility of the financial audit, differences of perspectives, differences of expectations.
JEL Codes: M 42
DOI:

Abstract
Paper

18. THE AUDIT MISSION IN THE BASE OF THE ISRS - STEPS TO STRENGTHEN INDIVIDUAL FINANCIAL STATEMENTS OF THE CONTRACTING COMPANY

Authors: : Attila Tamas Szora, Iulian Dobra, Ana Maria Udrea

Keywords: consolidated financial statements, intra-group transactions, equity, minority interests, historical cost
JEL Codes: M41, M42, O10
DOI:

Abstract
Paper

19. USING THE CAPM MODEL TO ESTIMATE THE PROFITABILITY OF A FINANCIAL INSTRUMENT PORTFOLIO

Authors: : Mădălina - Gabriela Anghel, Liliana (Dincă) Paschia

Keywords: CAPM model, the systematic risk, specific risk, beta volatility coefficient, anticipated profitability
JEL Codes: G11, G17
DOI:

Abstract
Paper

20. UNDERINVESTMENT PROBLEM: ROMANIAN EVIDENCE

Authors: : Claudiu Boţoc, Cosmin Enache

Keywords: Investment Rate, Financial Leverage, Growth Opportunities, Endogeneity
JEL Codes: G31, G32
DOI:

Abstract
Paper

21. ENTREPRENEURIAL RISK AND PERFORMANCE: EMPIRICAL EVIDENCE OF ROMANIAN AGRICULTURAL HOLDINGS

Authors: : Camelia Burja, Vasile Burja

Keywords: economic performance, bankruptcy risk, agricultural holdings, financial ratios
JEL Codes: G33, L25, Q14
DOI:

Abstract
Paper

22. THE BALANCE SHEET, INFORMATION SOURCE FOR DETERMINING THE FINANCIAL POSITION OF ENTITIES LISTED AT THE STOCK EXCHANGE IN BUCHAREST

Authors: : Teodor Hada, Teodora Maria Avram

Keywords: balance sheet, structure rates, financial position, analysis, The Bucharest Stock Exchange.
JEL Codes: M 41
DOI:

Abstract
Paper

23. AN EMPIRICAL ANALYSIS OF THE DETERMINANTS OF BANK PROFITABILITY IN ROMANIA

Authors: : Angela Roman, Adina Elena Dănuleţiu

Keywords: commercial banks; profitability, bank specific factors, industry-specific variables, macroeconomic variables
JEL Codes: G21, C23, M20
DOI:

Abstract
Paper

24. ANALYSIS OF THE ROMANIAN BANKS' PERFORMANCE THROUGH ROA, ROE AND NON-PERFORMING LOANS MODELS

Authors: : Adela Socol, Adina Elena Dănuleţiu

Keywords: ROA Return on Assets, ROE - Return on Equity, Credit risk ratio, Regression model
JEL Codes: D12, C58, G21
DOI:

Abstract
Paper

25. THE IMPACT OF FISCAL POLICY ON GROSS DOMESTIC PRODUCT IN THE EUROPEAN UNION. A PANEL VAR MODEL APROACH

Authors: : Ioan Talpoş, Alexandru Avram, Roxana HeteÛ

Keywords: monetary policy, fiscal policy, economic growth
JEL Codes: E63
DOI:

Abstract
Paper

26. ECONOMIC - FINANCIAL AND SOCIAL CRISIS: BETWEEN THE FUNCTIONS OF THE STATE AND NATURE'S LAWS

Authors: : Cristian - Marian Barbu ARTIFEX

Keywords: crisis, economic model, paradigm, creative destruction, natural laws, animal spirits
JEL Codes: A10, E00, F63, O10, P00
DOI:

Abstract
Paper

27. KNOWLEDGE ECONOMY AND ENTREPRENEURSHIP ENVIRONMENT IN ROMANIA

Authors: : Vasile Burja, Camelia Burja

Keywords: knowledge economy, Data Envelopment Analysis, entrepreneurship environment, research- development
JEL Codes: L26, O11, O32
DOI:

Abstract
Paper

28. ANALYSIS OF THE RESULTS IN IMPLEMENTING THE OPERATIONAL PROGRAM FOR HUMAN RESOURCES DEVELOPMENT 2007-2013 FOR CENTER REGION, ROMANIA

Authors: : Ionela Gavrilă-Paven, Iulian Bogdan Dobra, Lucian Docea

Keywords: economic development, human development, regional economic development
JEL Codes: O12, O15, R11, R58
DOI:

Abstract
Paper

29. THE REMITTANCES AS A POTENTIAL ECONOMIC GROWTH RESOURCE FOR ROMANIA

Authors: : Zizi Goschin

Keywords: remittances, economic growth, Romania
JEL Codes: C51, F22
DOI:

Abstract
Paper

30. FRACTAL CHARACTERISTICS OF WORLD MARKET COMMODITY DERIVATIVES

Authors: : Oksana Mihajlovsky Chernivtsi

Keywords: derivatives, clusters of investors, Hurst exponent, fractal analysis, fractal dimension.
JEL Codes: F30
DOI:

Abstract
Paper

31. THE EVOLUTION OF REGIONAL DEVELOPMENT AGENCIES: TURKEY CASE

Authors: : Yılmaz Toktaş, Haktan Sevinç, Eda Bozkurt

Keywords: Regional Development, Regional Development Agencies, Regional Development Agencies in Turkey
JEL Codes: F00, O10, O18
DOI:

Abstract
Paper

32. THE IMPORTANCE OF EMPLOYEE MOTIVATION TO INCREASE ORGANIZATIONAL PERFORMANCE

Authors: : Ioan Moise Achim, Larisa Dragolea, George Bălan

Keywords: motivation, human resource, job satisfaction.
JEL Codes: M54, J53
DOI:

Abstract
Paper

33. ANALYZING ROMANIAN SPORTS ORGANIZATIONS MANAGEMENT USING ECONOMETRIC FRONTIER

Authors: : Alin Molcuţ

Keywords: sports performance, input-output, Balanced Score Card, football organizations, economic growth
JEL Codes: M 12, L 83
DOI:

Abstract
Paper

34. TOURISM - THE MAIN COMPONENT OF HOSPITALITY INDUSTRY - IT'S EVOLUTION IN ROMANIA

Authors: : Carmen Scorțe, Larisa Dragolea, Liliana Paschia

Keywords: tourism, macro-environment, indicators of tourist movement
JEL Codes: M 21, E 29
DOI:

Abstract
Paper

35. KNOWLEDGE MANAGEMENT AND ORGANISATIONAL STRUCTURE DESIGN PROCESS

Authors: : Mihai Vărzaru, Anca Antoaneta Vărzaru

Keywords: knowledge management, organizational structure, structural forces, adocracy
JEL Codes: M12, M13, M21
DOI:

Abstract
Paper

36. USING DISCRIMINANT ANALYSIS IN RELATIONSHIP MARKETING

Authors: : Iacob Cătoiu, Mihai Țichindelean

Keywords: relationship marketing, discriminant analysis, value chain, perceived value, satisfaction
JEL Codes: M31, C31
DOI:

Abstract
Paper

37. THE OPINION OF PUBLIC AUTHORITIES REGARDING TOURSIM DEVELOPMENT IN ALBA COUNTY

Authors: : Claudia Moisă, Andreea Muntean

Keywords: tourism development, tourism development strategy
JEL Codes: M31
DOI:

Abstract
Paper

38. CULTURAL MARKETING IMPLICATIONS ON ALBA COUNTY DEVELOPMENT

Authors: : Andreea Muntean, Carmen Pastiu, Silvia Maican

Keywords: cultural marketing, tourism development, tourist motivation
JEL Codes: M31, L 83
DOI:

Abstract
Paper

39. GREEN PURCHASE INTENTIONS OF ROMANIAN CONSUMERS

Authors: : Carmen Adina Pastiu

Keywords: Green Purchase Intention, Perceived Product Price, Perceived Product Quality, Organization's Green Image
JEL Codes: M31
DOI:

Abstract
Paper

40. TOURIST SERVICES CONSUMER SATISFACTION (CRUISES)

Authors: : Janetta Sîrbu

Keywords: consumer, satisfaction, tourism, questionnaire
JEL Codes: M31, M37
DOI:

Abstract
Paper

41. EXPLORING PRIVACY-RELATED ASPECTS OF THE CONSUMERS' DIRECT APPROACH

Authors: : Călin Vegheş, Mihai Orzan, Carmen Acatrinei, Diana Dugulan

Keywords: consumers' privacy, direct communication tools, personal data protection
JEL Codes: M31
DOI:

Abstract
Paper

1. BPMN PATTERNS USED IN MANAGEMENT INFORMATION SYSTEMS

Authors: : Gabriel Cozgarea, Adrian Cozgarea

Keywords: BPMN, BPMN Patterns, Workflow Patterns, Management Information Systems
JEL Codes: M15, M41
DOI:

Abstract
Paper

2. INTERNATIONAL INTEGRATED REPORTING FRAMEWORK: A CASE STUDY IN THE SOFTWARE INDUSTRY

Authors: : Mădălina Dumitru, Mariana Elena Glăvan, Cătălina Gorgan, Valentin Florentin Dumitru

Keywords: integrated reporting, framework, guiding principles, case study
JEL Codes: F63, M14
DOI:

Abstract
Paper

3. FAIR VALUE MEASUREMENT DISCLOSURES: PARTICULARITIES IN THE CONTEXT OF LISTED COMPANIES AND EUROPEAN FUNDING

Authors: : Dumitru Matiş, Maria Ionela Damian, Carmen Giorgiana Bonaci

Keywords: fair value, valuation, financial statements, disclosure index, determinants, European funding (subsidies).
JEL Codes: M40, M41
DOI:

Abstract
Paper

4. THE USE OF FAIR VALUE ACCOUNTING, BUSINESS OUTCOMES, AND INVESTOR CONFIDENCE FOR SELECTED ROMANIAN AND TURKISH FIRMS

Authors: : Ibrahim Mert

Keywords: Fair value accounting, Turkish accounting, Romanian accounting
JEL Codes: M41
DOI:

Abstract
Paper

5. AN INQUIRY INTO THE EFFECTS OF MULTIPLE GRADED FACTORS ON STUDENT PERFORMANCE IN MANAGERIAL ACCOUNTING

Authors: : Alexandra Ileana Mutiu

Keywords: grade structure, mid term exams, participation in class, class attendance, accounting
JEL Codes: M49
DOI:

Abstract
Paper

6. THE USE OF STATISTICAL INFORMATION FOR FINANCIAL REPORTING PURPOSES - THE CASE OF FADN

Authors: : Ileana Cosmina Pitulice, Cătălina Gorgan

Keywords: FADN, agriculture, financial reporting, income statement
JEL Codes: M41
DOI:

Abstract
Paper

7. RELATIONSHIP BETWEEN ACCOUNTING AND TAXATION IN ROMANIA: A BEHAVIORAL ANALYSIS

Authors: : Ioan Pop, Szilveszter Fekete, Dan Dacian Cuzdriorean

Keywords: relationship between accounting and taxation, practitioners' perceptions, Romania
JEL Codes: H20, H25, M40, M41
DOI:

Abstract
Paper

8. DYNAMIC AND PRESENT IN THE ACCOUNTING TREATMENT APPLIED TO GREEN CERTIFICATES

Authors: : Sorin-Ciprian Teiuşan, Ionela Cornelia Cioca

Keywords: green certificates; greenhouse gas emission certificates; accounting branch; analyze; accounts.
JEL Codes: M41; Q40; Q56
DOI:

Abstract
Paper

9. CREATIVE ACCOUNTING, MEASUREMENT AND BEHAVIOR

Authors: : Alina Beattrice Vladu, Barcelona Spain, Dan Dacian Cuzdriorean

Keywords: creative accounting, fairness, measurement, behavior, managerialism
JEL Codes: M41, D21, D81, G32
DOI:

Abstract
Paper

10. THE QUALITY CONTROL SYSTEM FOR THE FINANCIAL AUDIT IN ROMANIA AND SPAIN

Authors: : Sorin Briciu, Ioana Iuliana Pop (Grigorescu)

Keywords: the internal quality control system, the public surveillance system of the financial audit activity, the quality control at the mission level, the quality control at the firm level, the objectives of the inspection of the quality control.
JEL Codes: M42
DOI:

Abstract
Paper

11. DISSEMINATION OF FINANCIAL INFORMATION INTO THE PUBLIC SECTOR - AN APPROACH FROM THE VIEW OF THE CENTRAL PUBLIC ADMINISTRATION ENTITIES FROM ROMANIA

Authors: : Aurelia Ştefănescu, Eugeniu Ţurlea

Keywords: dissemination, financial information, transparency, central public administration, Romania
JEL Codes: M41, H83
DOI:

Abstract
Paper

12. THE CENSORIAL CONTROL - SUFFICIENT FOR A NON-PROFIT ORGANISATION

Authors: : Nicolae Todea, Delia Corina Mihălţan

Keywords: censorial control, non-profit organization, specific objectives
JEL Codes: M49
DOI:

Abstract
Paper

13. PLANNING IN CONDITIONS OF SLOVAK REPUBLIC COMPANIES

Authors: : Katarína Čulková, Adriana Csikósová, Jaroslav Janek

Keywords: financial planning, functional plan, planning process
JEL Codes: G 31
DOI:

Abstract
Paper

14. CORPORATE GOVERNANCE AND FINANCIAL STRUCTURES OF COMPANIES IN DEVELOPING COUNTRIES

Authors: : Bogdan Dima, Alin Ionescu, Petru Tudoreanu

Keywords: Corporate Governance, Financial Structure, Indexation Model, Developing Countries
JEL Codes: G32, G34
DOI:

Abstract
Paper

15. STYLIZED FACTS OF THE DAILY, WEEKLY AND MONTHLY RETURNS ON BUCHAREST STOCK EXCHANGE DURING 2007-2012

Authors: : Corina Maria Ene, Carmen Marilena Uzlau, Iulian Panait

Keywords: stylized facts, stock returns, frontier markets
JEL Codes: G01, G14, G15
DOI:

Abstract
Paper

16. ANALYSIS OF THE BANKING SYSTEM'S CONCENTRATION DEGREE IN EU COUNTRIES

Authors: : Iulia Iuga

Keywords: concentration degree, index, correlation, influence.
JEL Codes: G21, L1, D40
DOI:

Abstract
Paper

17. ASYMMETRIC INFORMATION IN INSURANCE FIELD: SOME GENERAL CONSIDERATIONS

Authors: : Ciprian Matiş, Eugenia Matiş

Keywords: asymmetric information, inconclusive results, biases, adverse selection, moral hazard
JEL Codes: G11, G22, D82
DOI:

Abstract
Paper

18. A MONETARY CONDITIONS INDEX FOR ALBANIA

Authors: : Arjeta Vokshi (Abazi)

Keywords: monetary policy, interest rate, exchange rate, Monetary Conditions Index, real effective exchange rate
JEL Codes: E 52, E 58
DOI:

Abstract
Paper

19. RESPONSIBLE DIVERSIFICATION: KNOWING ENOUGH ABOUT DIVERSIFICATION TO DO IT RESPONSIBLY: MOTIVES, MEASURES AND CONSEQUENCES

Authors: : Ma. Belén Lozano García, Alberto de Miguel Hidalgo, Diana Monserrat Ríos Rodríguez

Keywords: value creation, diversification, discount, responsible strategic decision-making
JEL Codes: G0, M2, M21
DOI:

Abstract
Paper

20. BPMN PATTERNS USED IN MANAGEMENT INFORMATION SYSTEMS STRUCTURAL FUNDS CONTRIBUTION TO THE ROMANIAN SUSTAINABLE DEVELOPMENT - BARRIERS FOR EFFICIENT IMPLEMENTATION

Authors: : Attila Szora Tamaş, Ionela Gavrilă-Paven

Keywords: structural funds, efficient implementation, barriers in implementations, measures for improving the absorption
JEL Codes: D02, F60, F63
DOI:

Abstract
Paper

21. REGIONAL POLICY AND REGIONAL DEVELOPMENT: A CASE STUDY OF CHINA'S WESTERN DEVELOPMENT STRATEGY

Authors: : Zheng Lu, Xiang Deng

Keywords: Western Development Strategy, Regional Policy, Policy effects, Western China
JEL Codes: E62, R11, R58
DOI:

Abstract
Paper

22. ENTREPRENEURSHIP AND STRATEGIC MANAGEMENT IN EMERGING ECONOMIES: KOSOVO'S PERSPECTIVE

Authors: : Enver Krasniqi, Anisa Kume

Keywords: Entrepreneurship, Strategic activities, Innovation, Networking, Internalization, Organizational learning, Top management teams, Growth and firm's wealth.
JEL Codes: L260, O120
DOI:

Abstract
Paper

23. THE WORKING CONDITIONS OF HIGHLY QUALIFIED EMPLOYEES IN MARKETING-ADVERTISING AND IT&C SECTORS, IN ROMANIA

Authors: : Cristina Leovaridis

Keywords: working conditions, knowledge-intensive organizations, highly qualified employees, marketing- advertising, IT&C.
JEL Codes: J28, J24
DOI:

Abstract
Paper

24. HOW THE ALBANIAN EXTERNAL ENVIRONMENT AFFECT THE CONSTRUCTION INDUSTRY

Authors: : Enida Pulaj (Brakaj), Vasilika Kume

Keywords: construction industry, external environment, PEST analysis.
JEL Codes: E60, L74, O11
DOI:

Abstract
Paper

25. GETTING PERFORMANCE THROUGH SUSTAINABLE THINKING AND ACTION

Authors: : Mădălina Rădulescu

Keywords: Sustainable Development; Air Pollution, recycling, solid waste; Management, Leader,
JEL Codes: Q01, Q53, M12, M14
DOI:

Abstract
Paper

26. THE ORGANIZATIONAL BENEFITS GENERATED BY THE MEMBERSHIP TO A CONGLOMERATE OF REGIONAL CLUSTERING TYPE. THE IMPLICATIONS OF “ROŞIA MONTANĂ PROJECT” ON CREATING A MINING CLUSTER IN THE “APUSENI MOUNTAINS” AREA FROM ROMANIA

Authors: : Lucian Sîrb

Keywords: regional mining cluster, ”Roşia Montană Project”, sustainable development.
JEL Codes: L14, L26, L72, M13, O20, O40, P13, Q01, Q31, Q32, R12, R58
DOI:

Abstract
Paper

27. HOW TO DEAL WITH CORPORATE SOCIAL RESPONSIBILITY IN FINANCIAL CRISIS

Authors: : Ciprian-Dumitru Stoian

Keywords: Corporate Social Responsibility, Financial crisis, Crisis Management
JEL Codes: M14
DOI:

Abstract
Paper

1. HARMONIZATION OF GOODWILL REPORTING PRACTICE IN THE CONSOLIDATED FINANCIAL STATEMENTS OF ROMANIAN GROUPS

Authors: : Carmen-Alexandra Baltariu, Andreea Cîrstea

Keywords: material accounting harmonization, consolidated financial statements, IFRSs, goodwill reporting practice
JEL Codes: M40, M41, M48
DOI:

Abstract
Paper

2. SMALL BUSINESS DEVELOPMENT DURING THE CRISIS

Authors: : Sorin Briciu, Constantin Groza, Alina Puţan

Keywords: Balance, Financial Crisis, Small and Medium Enterprises (SMEs), Web Technology, XBRL.
JEL Codes: M10, M40, M41
DOI:

Abstract
Paper

3. NEW DIMENSIONS OF PERFORMANCE MEASUREMENT

Authors: : Sorinel Căpuşneanu, Cristian-Marian Barbu, Hassan Danial Aslam

Keywords: economic environment, social environment, strategy, dashboard, performance indicators, entity
JEL Codes: M21, M41
DOI:

Abstract
Paper

4. CALL FOR PROFESSIONAL JUDGMENT POLICY AND ACCOUNTING ESTIMATES CHANGES WITHIN PUBLIC INSTITUTIONS

Authors: : Iuliana Cenar

Keywords: professional judgment, accounting policies changes, estimates accounting changes, public institutions
JEL Codes: M41
DOI:

Abstract
Paper

5. THE ACCOUNTING POLICIES AND PROCEDURES - DELIMITATIONS AND INTERFERENCES

Authors: : Tatiana Dănescu, Mihaela Prozan, Andreea Cristina Dănescu

Keywords: accounting policies, accounting procedures, financial statements, internal control, loyal image of the utility of the information
JEL Codes: M42, G28, G38
DOI:

Abstract
Paper

6. EGOVERNMENT: NEW PERSPECTIVES ON THE FUTURE OF GOVERNMENT DIGITISATION

Authors: : Mircea Georgescu

Keywords: EGovernment, open source software, ereadiness, mobile government.
JEL Codes: O38, O33
DOI:

Abstract
Paper

7. IT&C APPLICATIONS IN CABINETS OF ACCOUNTING EXPERTISE: THEORETICAL AND EMPIRICAL EXPLORATION

Authors: : Florin Mihai, Bogdan Stefan Ionescu, Iuliana Mariana Ionescu, Laura Tudoran

Keywords: Cabinet of accounting expertise; Chartered accountant; IT&C technologies; Accounting online software; Usability of IT technologies
JEL Codes: M41
DOI:

Abstract
Paper

8. RETROSPECTIVE OF FINANCIAL REPORTING ON CAPITAL MARKET

Authors: : Diana Mureşan

Keywords: financial reporting, capital market, international accounting standards, financial information, disclosure
JEL Codes: G15, M41
DOI:

Abstract
Paper

9. EVOLUTION AND PERFORMANCE ANALYSIS FOR WINE ENTITIES IN ROMANIA

Authors: : Dan Topor, Sorinel Căpuşneanu, Alina Puţan

Keywords: Performance, fixed expenses, variable expenses, decision, direct-costing
JEL Codes: M21, M41
DOI:

Abstract
Paper

10. CORPORATE GOVERNANCE AND THE FINANCIAL REPORTING PROCESS

Authors: : Dumitru Matiş, Sorana Mihaela Mănoiu, Carmen Giorgiana Bonaci

Keywords: Corporate governance, accounting information, financial reporting, disclosure index
JEL Codes: M41, G30
DOI:

Abstract
Paper

11. A PARALEL BETWEEN THE INTERNATIONAL AUDIT STANDARDS REGARDING THE AUDIT REPORT WHICH IS APPLIED IN ROMANIA AND THE TECHNICAL AUDIT NORMS WHICH ARE APPLIED IN SPAIN

Authors: : Ioana Iuliana Pop (Grigorescu)

Keywords: audit report, types of opinions, ISA, Technical Spanish norms, communication with the users, harmonising process
JEL Codes: M42
DOI:

Abstract
Paper

12. IFRS ADOPTING PROCESS IN ROMANIAN BANKS - IMPACT ON INDEPENDENT AUDIT OF FINANCIAL STATEMENTS

Authors: : Adela Socol

Keywords: IFRS applying, active banks from Romania, independent audit, financial statements of banks
JEL Codes: M42, G21, G28
DOI:

Abstract
Paper

13. THE PRINCIPLE OF BUSINESS CONTINUITY IN TERMS OF FINANCIAL AUDIT

Authors: : Tamas Attila Szora, Joldoş (Udrea) Ana-Maria, Dobra Iulian, Turta Irina

Keywords: the principle of business continuity, ongoing capital, asset, circulating active
JEL Codes: M40, M41, M42
DOI:

Abstract
Paper

14. IMPACT ANALYSIS OF EQUITY VARIATION ON THE FINANCIAL POSITION OF THE ECONOMIC ENTITY

Authors: : Nicolae Balteş, Alina Teodora Ciuhureanu

Keywords: equity, physical capital, financial capital, maintaining the capital.
JEL Codes: G30, G32
DOI:

Abstract
Paper

15. OPERATING RISK ANALYSIS FOR AGRICULTURAL INVESTMENTS

Authors: : Camelia Burja

Keywords: operating risk, agriculture, investment, degree of operating leverage
JEL Codes: L21, O22, Q14
DOI:

Abstract
Paper

16. TRADING CARBON DIOXIDE ON THE EUROPEAN CABON MARKET USING THE EU ETS PLATFORM

Authors: : Florin Sebastian Duma, Ioan Alin Nistor

Keywords: EU ETS Market, Kyoto protocol, Trading
JEL Codes: G12, G15, G18
DOI:

Abstract
Paper

17. ROMANIAN MIGRATION FLOWS IN EUROPEAN COUNTRIES: DOES SOCIAL SECURITY MATTER?

Authors: : Cosmin Enache, Ciprian Pânzaru

Keywords: Migration, Social Security, Panel Data
JEL Codes: F22, H53, C23
DOI:

Abstract
Paper

18. STUDY REGARDING THE INFLUENCE OF THE UNEMPLOYMENT RATE OVER NON-PERFORMING LOANS IN ROMANIA USING THE CORRELATION INDICATOR

Authors: : Iulia Iuga, Ruxandra Lazea

Keywords: nonperforming loans, unemployment rate, analysis, correlation coefficient
JEL Codes: G21, C44
DOI:

Abstract
Paper

19. LIPSTICK EFFECT IN ROMANIA: PROPENSITY TO BUY COSMETICS AND STOCK MARKET EVOLUTIONS

Authors: : Aurora Murgea

Keywords: beauty products, recession, lipstick effect, mood
JEL Codes: D01, D12, D53
DOI:

Abstract
Paper

20. THE FINANCIAL SUPPORT AND THE ADMINISTRATIVE NEEDS OF TERRORIST OPERATIONS

Authors: : Camelia Popa, Liviu Uzlău, Corina-Maria Ene

Keywords: errorism financing, criminal activities, money laundering, organized crime
JEL Codes: K14, K42
DOI:

Abstract
Paper

21. THE ACCESS OF SMALL AND MEDIUM SIZE ENTERPRISES TO BANKING FINANCING AND CURRENT CHALLANGES: THE CASE OF EU COUNTRIES

Authors: : Roman Angela, Rusu Valentina Diana

Keywords: Small and medium sized enterprises, EU, access to finance, bank loans, Basel III
JEL Codes: G21, G32, O16
DOI:

Abstract
Paper

22. CHANGES IN THE CORPORATE GOVERNANCE AND OWNERSHIP STRUCTURE IN STOCK MARKETS: DEMUTUALIZATION OF ISTANBUL STOCK EXCHANGE

Authors: : Serra Eren Sarıoğlu

Keywords: Demutualization of stock exchanges, Istanbul Stock Exchange, emerging stock markets
JEL Codes: G01, G2, G30
DOI:

Abstract
Paper

23. REGIONAL ECONOMIC INTEGRATION AND NATIONAL FINANCIAL SUPERVISION. A COMPARATIVE STUDY

Authors: : Ovidiu Stoica, Delia-Elena Diaconaşu

Keywords: economic integration, financial supervision, EU, NAFTA, ASEAN, Mercosur, WAEMU
JEL Codes: E44, F36, G18
DOI:

Abstract
Paper

24. LABOUR TAX WEDGE IN THE REPUBLIC OF MACEDONIA - TRENDS AND INTERNATIONAL COMPARISON

Authors: : Predrag Trpeski, Biljana Tashevska

Keywords: tax wedge, labour costs, hierarchical cluster analysis, unemployment.
JEL Codes: H24, J32, J38
DOI:

Abstract
Paper

25. GREENHOUSE GAS EMISSIONS FROM AGRICULTURE: A COMPARATIVE ANALYSIS BETWEEN COUNTRIES THAT RECENTLY JOINED THE EU

Authors: : Camelia Burja

Keywords: climate changes, greenhouse gas emissions, agriculture, regression analysis
JEL Codes: O13,Q57
DOI:

Abstract
Paper

26. REPORTING THE COMPANIES' SUSTAINABLE PERFORMANCE IN AGRICULTURE

Authors: : Vasile Burja

Keywords: financial reporting, environmental impact, sustainable performance, Life Cycle Assessment, agricultural holdings
JEL Codes: Q12, Q51, Q56
DOI:

Abstract
Paper

27. THE ASSESSMENT OF THE COMMON AGRICULTURAL POLICY REFORM AFTER 2013 FROM - POINT OF VIEW OF POLISH AGRICULTURE

Authors: : Bazyli Czyżewski, Sebastian Stępień

Keywords: agriculture, UE, policy, reform, results
JEL Codes: E02, Q18
DOI:

Abstract
Paper

28. NEW CHALLENGES FOR R&D AND INNOVATION IN ROMANIA

Authors: : Sandu Steliana, Irina Anghel

Keywords: challenges for R&D and innovation; Europe 2020 Strategy, Romanian R/D and Innovation system,
JEL Codes: O38
DOI:

Abstract
Paper

29. CHANGES IN LABOUR FORCE EXTERNAL MOBILITY MODEL FOR ROMANIANS. MAIN RESTRICTIONS AND CHALLENGES

Authors: : Valentina Vasile, Mariana Bălan

Keywords: labour force mobility, immigrant jobs, high skilled youth
JEL Codes: M5
DOI:

Abstract
Paper

30. WAYS OF IMPROVING FOREIGN DIRECT INVESTMENT (FDI) CONTRIBUTION TO ROMANIA'S SUSTAINABLE DEVELOPMENT

Authors: : Gheorghe Zaman

Keywords: FDI structure and types sustainable development, reinvested, profit, repatriate profit, transfer prices.
JEL Codes: O1, O3, D4, F21, F23, F32, F4, G34
DOI:

Abstract
Paper

31. RELATIONSHIP MARKETING - THEORETICAL CONSIDERATION

Authors: : Iacob Cătoiu, Mihai Ţichindelean

Keywords: Relationship Marketing, Paradigm, Service Dominant Logic, Postmodernism
JEL Codes: M30, M31
DOI:

Abstract
Paper

32. ASSESSING THE QUALITY OF HIGHER EDUCATION SERVICES USING A MODIFIED SERVQUAL SCALE

Authors: : Shpëtim Çerri

Keywords: SERVQUAL, higher education, service quality, Albania,
JEL Codes: M31
DOI:

Abstract
Paper

33. ONE STEP CLOSER TO CITY BRANDING THROUGH CULTURE: CONSUMER PREFERENCES FOR CULTURAL TOURISM SERVICES IN ALBA IULIA - CUSTOMIZATION ON NATIONAL MUSEUM OF UNIFICATION

Authors: : Larisa Loredana Dragolea, Denisa Adriana Cotîrlea

Keywords: cultural tourism, services, consumer, marketing;
JEL Codes: M31, M30, Z19
DOI:

Abstract
Paper

34. NATURE AND DYNAMICS OF WORK GROUPS

Authors: : Maria Daniela Pipaş, Mohammad Jaradat

Keywords: group, group dynamics, communication, interaction, norms, values, membership
JEL Codes: M5
DOI:

Abstract
Paper

35. THE PLACE OF STRATEGIC MARKETING IN THE PREOCCUPATIONS OF THE SMALL AND MEDIUM ENTERPRISES FROM DÂMBOVIŢA COUNTY

Authors: : Ana -Lucia Ristea, Constanta Popescu, Delia Mioara Popescu

Keywords: strategic marketing, competitive advantage, critical success factors
JEL Codes: M31
DOI:

Abstract
Paper

36. PRIVACY LITERACY: WHAT IS AND HOW IT CAN BE MEASURED?

Authors: : Călin Vegheş, Mihai Orzan, Carmen Acatrinei, Diana Dugulan

Keywords: privacy literacy, personal data, consumer's private space, direct marketing, Romania
JEL Codes: M31
DOI:

Abstract
Paper

1. COORDINATES OF SHORT-TERM BENEFITS GRANTED TO ACADEMICS

Authors: : Iuliana Cenar

Keywords: short-term benefits, rewards, academics, public universities
JEL Codes: M12, M41
DOI:

Abstract
Paper

2. THE RELATIONSHIP BETWEEN ACCOUNTING AND TAXATION INSIGHT THE EUROPEAN UNION: THE INFLUENCE OF THE INTERNATIONAL ACCOUNTING REGULATION

Authors: : Dan Dacian Cuzdriorean, Dumitru Matiş

Keywords: relationship between accounting and taxation, IAS/IFRS, European Union
JEL Codes: H20; H25; M40; M41
DOI:

Abstract
Paper

3. THE RANKING OF FIRMS FROM ROMANIA, ALBA COUNTY BASED ON THEIRS TURNOVER, NET PROFIT AND TOTAL DEBTS

Authors: : Sorin-Constantin Deaconu

Keywords: turnover, coefficient of variation, profit and loss account, Pearson's coefficient, financial statements.
JEL Codes: M 41, A 12
DOI:

Abstract
Paper

4. THE RELATIONSHIP BETWEEN THE DEVELOPMENT OF THE HIGHER EDUCATION IN ROMANIA AND THE ACCOUNTING PROFESSION

Authors: : Teodora Viorica Fărcaş, Adriana Tiron Tudor

Keywords: schools of commerce, accounting profession, Academy, alumni
JEL Codes: B25
DOI:

Abstract
Paper

5. CREATIVE ACCOUNTING, AN EXPRESSION OF THE DISCONNECTION BETWEEN ACCOUNTING AND TAXATION

Authors: : Adrian Groşanu, Paula Ramona Răchişan, Sorin Romulus Berinde

Keywords: Financial Regulations, Accounting Result, Investors, True and Fair Value, Risks
JEL Codes: M41
DOI:

Abstract
Paper

6. CREATIVE DISCLOSURE - FEATURE OF CREATIVE ACCOUNTING

Authors: : Dumitru Matiş, Alina Beattrice Vladu, Dan Dacian Cuzdriorean

Keywords: creative disclosure, disclosure quality, disclosure credibility
JEL Codes: M41
DOI:

Abstract
Paper

7. COGNITIVE MEANINGS OF MANAGEMENT CONTROL IN ESTIMATING THE DEGREE FOR ACHIEVING THE STRATEGY

Authors: : Alina Puţan, Dan Ioan Topor, Maria Gheorghian

Keywords: management control, strategy, decision.
JEL Codes: M41
DOI:

Abstract
Paper

8. THE VALUE RELEVANCE OF EARNINGS IN A TRANSITION ECONOMY: EVIDENCE FROM ROMANIAN STOCK MARKET

Authors: : Lavinia Minodora Takacs

Keywords: value relevance, transition economy, accounting earnings, equity valuation
JEL Codes: C23; M41
DOI:

Abstract
Paper

9. TRUE AND FAIR VIEW AND CREATIVE ACCOUNTING CONCEPTUAL DELIMITATIONS BASED ON PAPINEAU`S TREE METHODOLOGY

Authors: : Alina Beattrice Vladu, Dumitru Matiş, Oriol Amat Salas

Keywords: true and fair view, creative accounting, Papineau`s tree methodology
JEL Codes: M41
DOI:

Abstract
Paper

10. AUDIT INFORMATION CONTENT

Authors: : Ioan Rus

Keywords: 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.
JEL Codes: C810, C820, K400, D800, M420, L860, O510
DOI:

Abstract
Paper

11. AUDITORS' PERCEPTION OF FRAUD PREVENTION MEASURES: EVIDENCE FROM TURKEY

Authors: : Evren Dilek Sengur

Keywords: Fraud prevention, fraud prevention measures, prevention of fraudulent financial statements, prevention of misappropriation of assets, prevention of corruption.
JEL Codes: M42
DOI:

Abstract
Paper

12. INTERNAL AUDIT AND ITS ROLE IN IMPROVING CORPORATE GOVERNANCE SYSTEMS

Authors: : Neculai Tabără, Mihaela Ungureanu

Keywords: corporate governance, internal audit, audit committee, corporate control
JEL Codes: M14, M42, O16
DOI:

Abstract
Paper

13. RELATION BETWEEN EXPECTED RETURN AND VOLATILITY AT BUCHAREST STOCK EXCHANGE, ON BUSINESS CYCLE STAGES

Authors: : Viorica Chirilă, Ciprian Chirilă

Keywords: business cycle, return, volatility, return-volatility relation
JEL Codes: G 11, C 58
DOI:

Abstract
Paper

14. FINANCIAL RISKS ANALYSIS FOR A COMMERCIAL BANK IN THE ROMANIAN BANKING SYSTEM

Authors: : Imola Drigă

Keywords: financial risks, credit risk, liquidity risk, interest rate risk, currency risk
JEL Codes: G21, G32
DOI:

Abstract
Paper

15. BANK LOANS AND SMALL FIRM FINANCING IN ROMANIA

Authors: : Daniela Rodica Silivestru(Popescu)

Keywords: SMEs, bank credit supply, bank credit demand, financing gap
JEL Codes: G30, G21, E51
DOI:

Abstract
Paper

16. EVOLUTIONS OF UNEMPLOYMENT AMONG THE YOUNG OVER THE ECONOMIC AND FINANCIAL DOWNTURN

Authors: : Mariana Bălan, Carmen-Marilena Uzlău, Corina Maria Ene

Keywords: unemployment, economic and financial downturn, occupancy,
JEL Codes: E24, J61, J64, J65
DOI:

Abstract
Paper

17. FOREIGN INVESTMENT INFLOWS AND INDUSTRIAL SECTOR GROWTH IN INDIA- AN EMPIRICAL STUDY

Authors: : Mousumi Bhattacharya

Keywords: Foreign investment inflows, Granger causality, industrial sector growth
JEL Codes: F21, O11
DOI:

Abstract
Paper

18. DETERMINANTS OF THE AGRICULTURAL PRODUCTIVITY GROWTH AMONG ROMANIAN REGIONS

Authors: : Camelia Burja

Keywords: agricultural performance, regions, productivity, Data Envelopment Analysis
JEL Codes: O11, D24, Q12
DOI:

Abstract
Paper

19. ENVIRONMENTAL MANAGEMENT SYSTEMS AND COMPANIES' SUSTAINABLE PERFORMANCE IN ROMANIA

Authors: : Vasile Burja

Keywords: sustainable business, environmental performance, environmental management, EMAS, environmental indicators
JEL Codes: Q51, Q56
DOI:

Abstract
Paper

20. FOREIGN DIRECT INVESTMENT IN EMERGING AND DEVELOPED ECONOMIES

Authors: : Tatiana Dănescu, Paula Nistor

Keywords: foreign direct investment, emerging economies, developed economies, financial crisis
JEL Codes: F23, O4, O57, P45, M42
DOI:

Abstract
Paper

21. ICT, INFORMATIONAL INNOVATION AND KNOWLEDGE-BASED ECONOMY

Authors: : Mohamed Neffati

Keywords: ICT, Informational innovation, competitive intelligence, competitive advantage, knowledge-based economy.
JEL Codes: D89, L86, M29, O39
DOI:

Abstract
Paper

22. THE EVALUATION OF INTELLECTUAL PROPERTY USING QUANTITATIVE METHODS

Authors: : Valentin Ionuţ Niţu

Keywords: intellectual property, assessment, quantitative methods, patent, trademarks
JEL Codes: O31, O32, O33, O34
DOI:

Abstract
Paper

23. THE CORRELATION ACCREDITATION - BOLOGNA PROCESS - CONTINUOUS QUALITY IMPROVEMENT BASED IN PROFESSORS' PERCEPTIONS IN ALBANIAN PUBLIC UNIVERSITIES

Authors: : Arjan Qefalia, Arbina Totoni

Keywords: Higher education, Continuous Quality Improvement, Bologna Process, Accreditation
JEL Codes: A22, A23, I23
DOI:

Abstract
Paper

24. QUALITATIVE MARKETING RESEARCH REGARDING THE IMPACT OF THE ROMANIAN LEGAL FRAMEWORK ON THE ACTIVITY OF LEASING COMPANIES

Authors: : Oana Bărbulescu (Şeitan), Cristina Bălteanu

Keywords: qualitative marketing research, leasing, legislation.
JEL Codes: M31, G21, G28, K23
DOI:

Abstract
Paper

25. CUSTOMER LOYALTY - SPECIFIC FEATURES OF RETAIL ACTIVITY IN BUCHAREST

Authors: : Iacob Cătoiu, Daniel Adrian Gârdan, Iuliana Petronela Geangu

Keywords: customer loyalty, retail chain, marketing strategies
JEL Codes: M31, D12
DOI:

Abstract
Paper

26. PURCHASING MANAGEMENT OF BUSINESS SERVICES IN THE CONTEMPORARY KNOWLEDGE BASED ECONOMY

Authors: : Corina Pop Sitar

Keywords: purchasing management, business services, knowledge based economy
JEL Codes: L8, O32
DOI:

Abstract
Paper

1. FAIR VALUE EMPIRICAL STUDIES: AN OVERVIEW ON ACCONTING RESEARCH LITERATURE

Authors: : Carmen Giorgiana Bonaci, Adriana Tiron Tudor

Keywords: Fair value, accounting model, empirical studies, research literature
JEL Codes: M40, M41
DOI:

Abstract
Paper

2. THE INCREASE OF PERFORMANCE OF AN ENTITY BY THE CONVERSION OF THE HIDDEN COSTS

Authors: : Sorin Briciu, Sorinel Căpuşneanu

Keywords: hidden costs, Activity-Based Costing, control, performance, opportunity costs.
JEL Codes: M21, M41
DOI:

Abstract
Paper

3. FACTORS INFLUENCING THE COMPANIES' PROFITABILITY

Authors: : Camelia Burja Decemrie

Keywords: financial statements, regression analysis, performance, resource management
JEL Codes: D24, M48
DOI:

Abstract
Paper

4. ASSESSING PERFORMANCE OF THE SUSTAINABLE SPATIAL DEVELOPMENT: ROMANIAN CASE STUDY

Authors: : Vasile Burja

Keywords: region development, sustainable value, performance, sustainable spatial development, disparities
JEL Codes: O11, Q01, R11
DOI:

Abstract
Paper

5. ACCOUNTING POLICIES AND TREATMENTS OF CONTINGENT ASSETS AND LIABILITIES IN PUBLIC INSTITUTIONS

Authors: : Iuliana Cenar

Keywords: contingent assets, contingent liabilities, accounting policies, probability, risk assessment
JEL Codes: M41
DOI:

Abstract
Paper

6. RELATED PARTY TRANSACTIONS - OVERVIEW

Authors: : Alexandra Corlaciu, Adriana Tiron Tudor

Keywords: Related party transactions, related party disclosures, transfer pricing
JEL Codes: M41, M42, H25, H26
DOI:

Abstract
Paper

7. RESTATEMENTS AND ADJUSTEMNTS IN ELABORATION OF CONSOLIDATED FINANCIAL STATEMENTS

Authors: : Sorin-Constantin Deaconu

Keywords: consolidated financial statements, accounting, accounting restatements, minor interests
JEL Codes: M 41, O 10
DOI:

Abstract
Paper

8. DEVELOPING AN ECONOMETRIC MODEL FOR MEASURING THE EVOLUTION OF INFORMATION DISCLOSURE - IAS 23 BORROWING COSTS -

Authors: : Ioana-Maria Dragu, Adriana Tiron Tudor

Keywords: information, disclosure, compliance, correlation
JEL Codes: M41
DOI:

Abstract
Paper

9. THE INFLUENCE OF INTELLECTUAL CAPITAL ON ROMANIAN COMPANIES' FINANCIAL PERFORMANCE

Authors: : Claudiu-Marian Gruian

Keywords: intellectual capital, financial performance, value added intellectual coefficient, Bucharest Stock Exchange
JEL Codes: D24, L25
DOI:

Abstract
Paper

10. ANALYSIS OF PROFITABILITY RATES IN BANK CREDITING

Authors: : Dragoş Ilie

Keywords: economic profitability, financial profitability, commercial profitability, real return on equity
JEL Codes: G32
DOI:

Abstract
Paper

11. USING WEB TECHNOLOGY TO IMPROVE THE ACCOUNTING OF SMALL AND MEDIUM ENTERPRISES. AN ACADEMIC APPROACH TO IMPLEMENTATION OF IFRS

Authors: : Florin Mihai, Constantin Groza December, Aldescu (Iacob) Elena-Oana

Keywords: Web Accounting, SMEs, Web Technology, XML, XBRL, IFRS
JEL Codes: M10, M 40, M41
DOI:

Abstract
Paper

12. AN ATTEMPT TO IDENTIFY PROPER TEACHING STRATEGIES FOR ROMANIAN BUSINESS UNIVERSITIES

Authors: : Alexandra Ileana Mutiu

Keywords: teaching strategies, constraints in teaching, international education standards
JEL Codes: M49
DOI:

Abstract
Paper

13. THE COMPOSITION AND STRUCTURE OF FINANCIAL REPORTING - SIMILARITIES AND DIFFERENCES IN THE CASE OF AIR TRANSPORT COMPANIES

Authors: : Luminiţa Rus, Mariana Farcaş

Keywords: Balance sheet, Income statement, Cash flow statements
JEL Codes: M41
DOI:

Abstract
Paper

14. ACCRUAL ACCOUNTING, FOUNDATION FOR THE FINANCIAL REPORTING INTO THE PUBLIC SECTOR ENTITIES

Authors: : Aurelia Ştefănescu, Eugeniu Ţurlea

Keywords: public sector entity, accrual accounting, financial reporting, International Public Sector Accounting Standards (IPSAS)
JEL Codes: M 41, H 83
DOI:

Abstract
Paper

15. THE ROLE OF COST INFORMATION IN DECISION-MAKING. CASE STUDY

Authors: : Dan Topor, Ioana Dorin, Alina Puţan

Keywords: Cost, Management Accounting, Information, Expenses.
JEL Codes: M41
DOI:

Abstract
Paper

16. INTERFERENCES AND LIMITS OF THE ACCOUNTING POLICIES SPECIFIC TO FIXED TANGIBLE ASSETS INTO THE PUBLIC SECTOR ENTITIES IN ROMANIA

Authors: : Eugeniu Ţurlea, Aurelia Ştefănescu, Florina Nicolae

Keywords: public sector entity, fixed tangible assets, accounting policies, International Public Sector Accounting Standards(IPSAS)
JEL Codes: M 41, H 83
DOI:

Abstract
Paper

17. INTERNAL CONTROL ACTIVITIES: CAUSE AND EFFECT OF A GOOD GOVERNANCE OF ACCOUNTING REPORTINGS AND FISCAL DECLARATIONS

Authors: : Tatiana Dănescu, Mihaela Prozan, Andreea Cristina Dănescu

Keywords: corporate governance, internal control activities, risk strategy, risk tolerance, state revenues` management
JEL Codes: M42, G28, G38
DOI:

Abstract
Paper

18. ASSESSING COMPLIENCE WITH CORPORATE GOVERNANCE PRINCIPLES IN CASE OF ROMANIAN FINANCIAL INVESTMENT COMPANIES

Authors: : Tatiana Dănescu, Ovidiu Spătăcean

Keywords: Financial Investment Companies, corporate governance, principles, ethical codes, regulations
JEL Codes: M42, M14
DOI:

Abstract
Paper

19. AUDITING FAIR VALUES IN A SENSITIVE SOCIO-ECONOMICAL CONTEXT

Authors: : Nicoleta Farcane, Delia Deliu, Maria Gheorghian

Keywords: fair value, historical costs, fair value audit, volatility, economic crisis
JEL Codes: M10, M40, M42
DOI:

Abstract
Paper

20. AUDIT FEE ECONOMETRICAL MODELS AN OVERVIEW OF THE AUDITING RESEARCH LITERATURE

Authors: : Oana Raluca Ivan

Keywords: audit fee, empirical research, econometric model, research literature
JEL Codes: M42, M40
DOI:

Abstract
Paper

21. INTERNAL AUDIT - A KEY ELEMENT OF CORPORATE GOVERNANCE IN CREDIT INSTITUTIONS

Authors: : Ciprian Mihăilescu, Corina Ducu

Keywords: internal audit, corporate governance, risk management, credit institutions.
JEL Codes: M4
DOI:

Abstract
Paper

22. INTERNAL BANKING CONTROL AND AUDIT: A COMPARATIVE APPROACH IN THE ROMANIAN BANKING SECTOR

Authors: : Adela Socol

Keywords: Internal Banking Control Policy, Internal Banking Audit Statute, Typology and role of Internal Banking Audit
JEL Codes: M42, G21, G28
DOI:

Abstract
Paper

23. FINANCIAL SUPERVISION STRUCTURE IN ROMANIA. A COMPARATIVE APPROACH

Authors: : Vasile Cocriş, Bogdan Căpraru

Keywords: central bank, financial stability, Romanian financial supervision and regulation structure, the FSU Index, the CBFA Index
JEL Codes: E58, G18, G28, L51
DOI:

Abstract
Paper

24. TRENDS AND CHALLENGES OF ROMANIAN BROKERAGE INSURANCE MARKET

Authors: : Dan Constantin Dănuleţiu, Adina Elena Dănuleţiu

Keywords: insurance, brokers, distribution channels
JEL Codes: G22
DOI:

Abstract
Paper

25. BANKING EFFICIENCY AND EUROPEAN INTEGRATION. IMPLICATIONS OF THE BANKING REFORM IN ROMANIA

Authors: : Jose L. Gallizo, Jordi Moreno, Ioana Iuliana Pop (Grigorescu)

Keywords: banking efficiency, European integration, stochastic models, banking reform.
JEL Codes: C11, C73, F15, F36, G14, G21
DOI:

Abstract
Paper

26. ASPECTS OF THE CALCULATION OF CORRELATIONS ON THE BUCHAREST STOCK EXCHANGE

Authors: : Teodor Hada, Dana Halga (Corpodean)

Keywords: correlations, stock market, statistical observation
JEL Codes: G24 - Investment Banking; Venture Capital; Brokerage; Ratings and Ratings Agencies
DOI:

Abstract
Paper

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: : Iulia Iuga

Keywords: banking system; analyze; deposits; loans; correlation coefficient.
JEL Codes: G21; E58
DOI:

Abstract
Paper

28. EU NEW MEMBER STATES HOUSEHOLDS' BANKING INDEBTEDNESS AND IT'S IMPLICATIONS: AN OVERVIEW

Authors: : Angela Roman, Alina Camelia Şargu

Keywords: households' indebtedness, new EU member countries, vulnerabilities, loans to households, global crisis
JEL Codes: G21, E44, E51, R20
DOI:

Abstract
Paper

29. THE RELATIONSHIP BETWEEN EXCHANGE RATE AND EXPORTS IN ROMANIA USING A VECTOR AUTOREGRESSIVE MODEL

Authors: : Carmen Sandu, Nicolae Ghiba

Keywords: exchange rate, volatility, Romanian leu, international trade, depreciation, appreciation.
JEL Codes: F31, C32, E31
DOI:

Abstract
Paper

30. THE ROMANIAN AGRICULTURE - BETWEEN MYTH AND REALITY

Authors: : Cristian - Marian Barbu

Keywords: performance, gaps, trade, most productive cereal-producing agriculture, vegetal agricultural production
JEL Codes: N50, O13, Q10
DOI:

Abstract
Paper

31. THE ASSESSEMENT OF UNCERTAINTY IN PREDICTIONS DETERMINED BY THE VARIABLES AGGREGATION

Authors: : Mihaela Bratu

Keywords: source of uncertainty, forecasts, accuracy, disaggregation over variables, strategy of prediction, DM test
JEL Codes: E21, E27,C51, C53
DOI:

Abstract
Paper

32. CROSS-COUNTY INTERNAL MIGRATION AND CONVERGENCE IN ROMANIA

Authors: : Daniela Bunea

Keywords: internal migration, inequality indexes, convergence, non-linear model, panel data model
JEL Codes: J61, R11, R15
DOI:

Abstract
Paper

33. FACTORS OF ECONOMIC DYNAMISM IN ASIAN COUNTRIES

Authors: : George Cornel Dumitrescu

Keywords: economic growth, human capital, foreign investment, education, culture
JEL Codes: O14, O15, O16, R11,
DOI:

Abstract
Paper

34. VALORIZING ENTREPRENEURIAL POTENTIAL OF THE CENTRAL REGION - PARTNERSHIP BETWEEN UNIVERSITY AND BUSINESS ENVIRONMENT AS SUPPORTING ELEMENT OF THE ENTREPRENEURIAL CULTURE

Authors: : Ionela Gavrila-Paven, Andreea-Cipriana Muntean

Keywords: entrepreneurial potential, partnership, entrepreneurial culture
JEL Codes: A10, O10
DOI:

Abstract
Paper

35. HOW THE INVESTMENT IN R&D IS RELATED TO THE HUMAN CAPITAL ACCUMULATION? THE CASE OF ROMANIA

Authors: : Olimpia Neagu

Keywords: R&D investment, human capital accumulation, knowledge-based society, knowledge workers
JEL Codes:
DOI:

Abstract
Paper

36. AN ECONOMIC INTERPRETATION OF NEOCLASSICAL MONOPOLY THEORY IN THE LIGHT OF AUSTRIAN SCHOOL

Authors: : Andreas Stamate

Keywords: monopoly, property rights, monopoly price, utility, consumer
JEL Codes: B53, D41, P14
DOI:

Abstract
Paper

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: : Ismail Azman, Hamid Norashikin Sahol, Hua Ng Kueh, Ali Fazilatulaili

Keywords: Manager's role, training transfer, local government office in Malaysia
JEL Codes: M12
DOI:

Abstract
Paper

38. THE GAMIFICATION AS A TOOL TO IMPROVE RISK MANAGEMENT IN THE ENTERPRISE

Authors: : Paula Bajdor, Larisa Dragolea

Keywords: risk management, gamification, tool, enterprise
JEL Codes: M19
DOI:

Abstract
Paper

39. IMPLEMENTING "GREEN" ELEMENTS INTO THE SUPPLY CHAIN - THE LITERATURE REVIEW AND EXAMPLES

Authors: : Paula Bajdor, Janusz K. Grabara

Keywords: supply chain management, enterprises, green supply chain
JEL Codes: L
DOI:

Abstract
Paper

40. THE ENVIRONMENTAL APPROACH OF SLATINA CITY REGARDING WASTE MANAGEMENT

Authors: : Dana-Maria Oprea

Keywords: waste, management, environment, Slatina.
JEL Codes: Q50, Q52, Q57
DOI:

Abstract
Paper

41. PROJECT MANAGEMENT - THEN AND NOW

Authors: : Diana Elena Ranf

Keywords: strategic, competences, management, project, changes.
JEL Codes: M16
DOI:

Abstract
Paper

42. ROMANIAN HIGHER EDUCATION REFORM AND ADAPTATION BETWEEN THE REQUIREMENTS OF THE KNOWLEDGE SOCIETY

Authors: : Viorica Ştefan, Mariana Chivu

Keywords: higher education quality reform, knowledge management education.
JEL Codes: I23
DOI:

Abstract
Paper

43. EVOLUTIONS AND STRATEGIES ON THE FUTURES MARKET AT SIBEX

Authors: : Elida-Tomiţa Todăriţă

Keywords: stock exchange, evolution, derivates, Sibex, management
JEL Codes: M12
DOI:

Abstract
Paper

44. A P.E.S.T. ANALYSE OF THE MARKETING ENVIRONMENT OF THE ROMANIAN SME SECTOR DURING THE LAST FINANCIAL CRISIS YEARS

Authors: : Mariana Lucreţia Constantinescu, Andreea Cojoaca (Panagoreţ)

Keywords: marketing environment turbulence, financial crisis, macroeconomic consequences, Romanian SME sector dynamic, sector attractiveness
JEL Codes: M16, M21, M31, O52
DOI:

Abstract
Paper

45. ADVERTISING IN SMALL AND MEDIUM ENTERPRISES - THE PRACTICAL EXAMPLES AND ADVICES

Authors: : Janusz K. Grabara, Bartłomiej Okwiet

Keywords: advertising, enterprise, marketing mix, Internet
JEL Codes: M19
DOI:

Abstract
Paper

46. ACTION DIRECTIONS REGARDING THE DEVELOPMENT OF YOUTH TRAVEL IN ROMANIA

Authors: : Claudia Olimpia Moisă

Keywords: youth travel, youth travel in Romania, development of youth travel.
JEL Codes: L83
DOI:

Abstract
Paper

47. RESEARCH REGARDING THE SATISFACTION OF BANK SERVICES CONSUMERS AT CEC BANK S.A.

Authors: : Andreea Muntean, Filimon Stremţan

Keywords: consumer satisfaction, consumer dissatisfaction, expectations, perceived performance, expectations disconfirmation, bank service
JEL Codes: M31
DOI:

Abstract
Paper

48. ANALYSIS AND UNDERSTANDING OF KEY MARKETING CONCEPTS MARKETING ACTIVITIES ORGANIZED WITHIN THE FOOTWEAR INDUSTRY COMPANIES

Authors: : Carmen Adina Paştiu

Keywords: : business to business, marketing activities, marketing analysis manager mentality
JEL Codes: M31, M14
DOI:

Abstract
Paper

49. THE MARKETING OF THE LOCAL COMMUNITIES AS A TOOL FOR SUPPORTING THEIR SUSTAINABLE DEVELOPMENT

Authors: : Calin Veghes, Diana Dugulan, Ioana Cecilia Popescu

Keywords: Marketing, Local communities, Sustainable development
JEL Codes: M31
DOI:

Abstract
Paper

1. PATRIMONIAL RESOURCES MANAGEMENT AND THE ECONOMIC PERFORMANCE OF COMPANIES

Authors: : Camelia Burja

Keywords: economic performance, regression analysis, modelling, patrimony management
JEL Codes: L25, M11
DOI:

Abstract
Paper

2. FINANCIAL REPORTING IN EDUCATION INSTITUTIONS THE IMPLICATIONS OF THE TRANSITION TO ACCRUAL ACCOUNTING

Authors: : Iuliana Cenar

Keywords: financial reporting, education institutions, cash accounting, accrual accounting
JEL Codes: M41
DOI:

Abstract
Paper

3. FROM CREATIVE ACCOUNTING PRACTICES AND ENRON PHENOMENON TO THE CURRENT FINANCIAL CRISIS

Authors: : Dana Simona Gherai, Diana Elisabeta Balaciu

Keywords: creative accounting, fraud, audit, financial statements.
JEL Codes: M41, M42, M49
DOI:

Abstract
Paper

4. ECONOMIC INFORMATION SYSTEMS INTEROPERABILITY

Authors: : Vasile Irimia

Keywords: interoperability problem; economic information system; standard; enterprise interoperability
JEL Codes: D83, D85, M15, O14, O31, O33
DOI:

Abstract
Paper

5. CHANGING LEARNING ENVIRONMENT THROUGH TECHNOLOGY

Authors: : Mihai Florin, Stanciu Andrei, Aleca Ofelia

Keywords: e-learning 2.0, computer based training, e-assessment, blended learning, distance learning
JEL Codes: D8, P28
DOI:

Abstract
Paper

6. CHANGES IN FINANCIAL AND ACCOUNTING ENVIRONMENT IN ALBANIA AND THE IMPACT ON PRACTITIONERS

Authors: : Rezarta Shkurti (Perri), Brikena Leka (Gjoni), Rovena Bahiti, Elfrida Manoku (Gishto)

Keywords: accounting, auditing, accounting software, tax reporting.
JEL Codes: M40
DOI:

Abstract
Paper

7. ENVIRONMENTAL AUDIT, A POSSIBLE SOURCE OF INFORMATION FOR FINANCIAL AUDITORS

Authors: : Nicolae Todea, Ionela Cornelia Stanciu, Ana Maria Joldoş (Udrea)

Keywords: environmental audit, financial audit, environmental aspects, accounting profession
JEL Codes: M41, O13, Q59
DOI:

Abstract
Paper

8. SIZE AND IMPLICATION OF UNDERGROUND ECONOMY IN ROMANIA - A MIMIC APPROACH

Authors: : Corina - Maria Ene, Andrei Ştefănescu

Keywords: underground economy, Multiple Indicators Multiple Causes (MIMIC), latent variable, structural equation model
JEL Codes: O17, H26
DOI:

Abstract
Paper

9. ROMANIAN COMPULSORY MOTOR THIRD PARTY LIABILITY INSURANCE IN 2010 AND THE PREDICTABLE FUTURE

Authors: : Marius Dan Gavriletea, Aura Carmen Moga

Keywords: mandatory insurance, insurance premium, Romanian bonus-malus system
JEL Codes: G22, G28
DOI:

Abstract
Paper

10. TAXES AND ECONOMIC GROWTH IN ROMANIA. A VAR APPROACH

Authors: : Mihai Ioan Mutaşcu, Dan Constantin Dănuleţiu

Keywords: tax, growth, VAR analysis, impulse functions, effects
JEL Codes: E62, H21, O40
DOI:

Abstract
Paper

11. LOAN LOSSES PROVISIONING PROCESSES IN ROMANIAN BANKS DURING JANUARY 2007 - FEBRUARY 2011

Authors: : Adela Socol

Keywords: Loan Loss Provisions, Loan Classification in Romanian Banking System, Provision Coefficient
JEL Codes: G21, G28
DOI:

Abstract
Paper

12. REGIONAL DISPARITIES OF AGRICULTURAL PERFORMANCE IN ROMANIA

Authors: : Vasile Burja

Keywords: agriculture, Data Envelopment Analysis, sustainable performance, efficiency frontier, developing regions
JEL Codes: N50, O13, Q001
DOI:

Abstract
Paper

13. THE SOCIAL COMPONENT OF THE COMMUNITY JUSTICE REFORM

Authors: : Emilian M. Dobrescu, Tiberiu-Viorel Popescu

Keywords: community justice reform, European citizenship, European Court of Human Rights.
JEL Codes: H80, J18, K10
DOI:

Abstract
Paper

14. DEVELOPMENT AND DIVERSIFICATION OF SERVICES - AN APPROACH AT TOURISM SERVICES LEVEL IN ROMANIA

Authors: : Andreea Daniela Moraru

Keywords: tourism services, international context, development, diversification, tourism dynamics
JEL Codes: M31, L83, C12
DOI:

Abstract
Paper

15. BARRIERS IN THE MATHEMATICAL MODELLING OF DECISION-MAKING

Authors: : Popescu Oana

Keywords: decision, decision-making, decision theory, game theory, economic modeling
JEL Codes: C18, C51, C70, D70, D80, D90
DOI:

Abstract
Paper

16. TOURISM AND ITS INFLUENCE UPON MACRO-ENVIRONMENT IN ROMANIA

Authors: : Scorţe Carmen

Keywords: Tourism, macro-environment, tourist traffic indicators
JEL Codes:
DOI:

Abstract
Paper

17. NATIONAL PUBLICATIONS FOR THE YOUNG ECONOMISTS

Authors: : Sorin-Ciprian Teiuşan, Ioana Călean

Keywords: CNCSIS/CNCS; economics; research; researchers; results; scientifical journals.
JEL Codes: A10, A30
DOI:

Abstract
Paper

18. CHALLENGES AND STAKES OF THE POST-ACQUISITION INTEGRATION PROCESS

Authors: : Mariana Vancea

Keywords: mergers and acquisitions, post-acquisition integration, organizational culture, human capital
JEL Codes: M10, M14
DOI:

Abstract
Paper

1. CORPORATE SOCIAL RESPONSIBILITY. EXAMPLE ROŞIA MONTANĂ GOLD CORPORATION

Authors: : Vasile Burja, Silvia - Ştefania Mihalache

Keywords: corporate social responsibility, stakeholder, social impact
JEL Codes: M14, Q01
DOI:

Abstract
Paper

2. A NEW EDUCATIONAL MODEL FOR CRIMINALITY PREVENTION

Authors: : Emilian M. Dobrescu, Tiberiu-Viorel Popescu

Keywords: model of education, new educational model, deficient social education, criminality prevention strategy.
JEL Codes: A14, I23, K14
DOI:

Abstract
Paper

3. EVOLUTION OF THE LABOUR MARKET IN THE ROMANIAN ECONOMY

Authors: : Ionela Gavrilă-Paven, Dumitru Ciucuronomic

Keywords: labour market, productivity level, prices consumption index, monthly medium salary
JEL Codes: D24, J24, J31, O31
DOI:

Abstract
Paper

4. ARRANGEMENTS IN FAVOR OF INCREASING THE ENTREPRENEURIAL CAPACITIES IN THE CENTRAL REGION

Authors: : Ionela Gavrilă-Paven, Mălina Cordoş

Keywords: entrepreneurial potential, sustainable development, uncovered activity sectors.
JEL Codes: E00
DOI:

Abstract
Paper

5. ECONOMETRIC MODEL FOR ANALYSING THE STRUCTURAL FUNDS ABSORPTION AT REGIONAL LEVEL - SECTORAL OPERATIONAL PROGRAMME HUMAN RESOURCES DEVELOPMENT

Authors: : Oana Gherghinescu

Keywords: Model Construction and Estimation, Model Evaluation and Testing, Regional Development Policy
JEL Codes: C51, C52, R58
DOI:

Abstract
Paper

6. GLOBALIZATION AND POVERTY IN ROŞIA MONTANĂ

Authors: : Lucia Ispas-Pascaru, Mihai Pascaru

Keywords: globalization, objective poverty, subjective poverty, corporate social responsibility, sustainable development.
JEL Codes: E00
DOI:

Abstract
Paper

7. STEEL SECTOR IN POLAND AND ITS CONDITION AFTER ACCESSION TO THE EUROPEAN UNION

Authors: : Grondys Katarzynat, Beata Ślusarczyk

Keywords: steel sector, economic crisis, reorganization
JEL Codes: L61
DOI:

Abstract
Paper

8. ASPECTS OF THE YOUTH TRAVEL DEMAND

Authors: : Claudia Olimpia Moisă

Keywords: youth travel, tourism demand, youth travel demand.
JEL Codes: M31, L83
DOI:

Abstract
Paper

9. STUDY REGARDING ENZYMATIC CHARACTERISTICS ON THE FLOUR

Authors: : Maria Popa, Roxana Bostan

Keywords: enzyme, alfa amylase, flour, falling time
JEL Codes: Q10
DOI:

Abstract
Paper

10. BEYOND THE BORDERS OF GLOBALIZATION EU-AFRICA, ECONOMY AND CONFLICT

Authors: : Cristian Şipeţean, Oana Ivan

Keywords: globalization, borders, conflict, economy.
JEL Codes: E00
DOI:

Abstract
Paper

12. PATRIMONIAL RESOURCES' MANAGEMENT AND EFFECTS ON THE ECONOMIC VALUE ADDED

Authors: : Vasile Burja, Camelia Burja

Keywords: resources management, economic value added, rotation speed, economic performance, analysis model
JEL Codes: G12, G31, M21
DOI:

Abstract
Paper

13. CHARACTERISTICS OF WAITING LINE MODELS - THE INDICATORS OF THE CUSTOMER FLOW MANAGEMENT SYSTEMS EFFICIENCY

Authors: : Sidonia Otilia Cernea, Mihaela Jaradat, Mohammad Jaradat

Keywords: customer flow, queuing theory, waiting system, waiting line, efficiency
JEL Codes: A12, C41, C46, L84
DOI:

Abstract
Paper

14. RISK MANAGEMENT PLAN IN THE CASE OF AN INFRASTRUCTURE DEVELOPMENT PROJECT FUNDED BY THE SECTORAL OPERATIONAL PROGRAMME INCREASE OF ECONOMIC COMPETITIVENESS

Authors: : Manuella Kadar, Ioan Moise Achim, Lucia Căbulea

Keywords: risk management, plan, project control and monitoring.
JEL Codes:
DOI:

Abstract
Paper

15. DECISION TREES - A PERSPECTIVE OF ELECTRONIC DECISIONAL SUPPORT

Authors: : Nicolae Mărginean, Janetta Sîrbu, Dan Racoviţan

Keywords: tree, decision, risk, rollback, certainty
JEL Codes: M15
DOI:

Abstract
Paper

16. THE DISTINCTIVENESS OF THE YOUTH TRAVEL PRODUCT

Authors: : Claudia Olimpia Moisă

Keywords: youth travel, tourism product, youth travel product.
JEL Codes: M31, L83
DOI:

Abstract
Paper

17. ASSERTIVE COMMUNICATION SKILLS

Authors: : Maria Daniela Pipaş, Mohammad Jaradat

Keywords: ability, assertiveness, assertive behavior, passive behavior, aggressive behavior, submissive communication
JEL Codes: D83, M12
DOI:

Abstract
Paper

18. CULTURAL DIFFERENCES IN PROJECT MANAGEMENT

Authors: : Diana Elena Ranf

Keywords: cultural, management, project, tool.
JEL Codes: M16
DOI:

Abstract
Paper

19. DERIVATIVES USAGE IN RISK MANAGEMENT BY TURKISH NON-FINANCIAL FIRMS AND BANKS: A COMPARATIVE STUDY

Authors: : Yakup Selvi, Aslı Türel

Keywords: Derivative Instruments, IAS 39, IFRS 7, Hedge Accounting,
JEL Codes: G32, M41
DOI:

Abstract
Paper

20. THE IMPORTANCE OF FINANCIAL REPORTING DURING PRIVATIZATION: TURKISH CASE

Authors: : Yakup Selvi, Fatih Yilmaz

Keywords: privatization, accounting, financial reporting, emerging economies, state owned enterprises
JEL Codes: M41, L33
DOI:

Abstract
Paper

21. INNOVATIVE BUSINESS MODELS IN THE MEDIA INDUSTRY

Authors: : Vladimir I. Soloviev, Pavel A. Kurochkin, Anton V. Rendiuk, Anton V. Zazuk

Keywords: business models, innovation, vertical differentiation, horizontal integration, proprietary products, open products, media industry, monopoly
JEL Codes: O31, L17
DOI:

Abstract
Paper

22. REVERSE LOGISTICS PROCESSES IN INDUSTRIAL WASTE MANAGEMENT AS AN ELEMENT OF SUSTAINABLE DEVELOPMENT

Authors: : Marta Starostka-Patyk, Janusz K. Grabara

Keywords: reverse logistics, waste management, industrial waste, sustainable development.
JEL Codes: M10, M11, M12
DOI:

Abstract
Paper

23. MODERN MANAGEMENT METHODS FOR MANAGING THE WASTE WATER AND RECOVERING THE HEAT FROM WASTE WATER

Authors: : Radu Todoran

Keywords: management; waste water; methods
JEL Codes: M11
DOI:

Abstract
Paper

24. THE EVOLUTION OF CONFLICT AS A BEHAVIOR PROCESS WITHIN GLOBAL ORGANIZATIONAL COMMUNICATION MANAGEMENT

Authors: : Elida-Tomiţa Todăriţă

Keywords: conflict, conflict resolution, conflict in the organization, conflict management.
JEL Codes: M12
DOI:

Abstract
Paper

25. ROMANIAN CONSUMER PERCEPTION TOWARDS MOBILE MARKETING CAMPAIGNS

Authors: : Iacob Cătoiu, Daniel Adrian Gârdan

Keywords: mobile marketing, qualitative research, brand awareness, consumer attitude.
JEL Codes: M37, M31
DOI:

Abstract
Paper

26. CULTURAL HERITAGE, NATURAL RESOURCES AND COMPETITIVENESS OF THE TRAVEL AND TOURISM INDUSTRY IN CENTRAL AND EASTERN EUROPEAN COUNTRIES

Authors: : Diana Dugulan, Virgil Balaure, Ioana Cecilia Popescu, Călin Vegheş

Keywords: cultural heritage, natural resources, tourism competitiveness, Central and Eastern Europe
JEL Codes: L83, M31
DOI:

Abstract
Paper

27. STUDY REGARDING THE POSITIONING OF TRANSILVANIA BANK IN THE RANK SMEs FROM ALBA IULIA

Authors: : Iulia Iuga, Ruxandra Radoviciu

Keywords: bank, small and medium business, market
JEL Codes: M31
DOI:

Abstract
Paper

28. THE IMPACT OF THE CONSUMERS' SATISFACTION ON THE ECONOMIC EFFICIENCY OF THE BANK

Authors: : Andreea Cipriana Muntean

Keywords: consumer satisfaction, banking services, consumer behavior, repurchase intentions, economic efficiency
JEL Codes: M 31
DOI:

Abstract
Paper

29. BLOG MARKETING - A RELEVENT INSTRUMENT OF THE MARKETING POLICY

Authors: : Stremţan Filimon, Achim Moise Ioan, Radu Lucian Alexandru, Radoviciu Ruxandra

Keywords: blog, marketing, promotion, advertising
JEL Codes: M30, M31
DOI:

Abstract
Paper

30. STUDY REGARDING THE PERCEPTION OF THE CSR CONCEPT AMONG THE ALBA IULIA ENTERPRISES

Authors: : Silvia Ştefania Mihalache, Filimon Stremţan

Keywords: corporate social responsibility, Alba Iulia enterprises, sustainable development
JEL Codes: M 14, Q 01
DOI:

Abstract
Paper

1. INDICATORS OF THE GLOBAL REPORTING INITIATIVE REGARDING SUSTAINABLE DEVELOPMENT

Authors: : Leontina Beţianu

Keywords: environmental indicators, annual report, sustainable development
JEL Codes: M1, M4, Q5
DOI:

Abstract
Paper

2. EFFECTIVE COST ANALYSIS TOOLS OF THE ACTIVITY-BASED COSTING (ABC) METHOD

Authors: : Sorin Briciu, Sorinel Căpuşneanu

Keywords: dashboard, balanced scorecard, benchmarking, Activity-Based Costing, performance.
JEL Codes: M21, M41
DOI:

Abstract
Paper

3. PARTICIPATION AS A FORM OF ECONOMIC ACTIVITY

Authors: : Sorin Briciu, Iustin Atanasiu Pop, Oana Raluca Ivan

Keywords: participations, information flow, decisional support
JEL Codes: M41
DOI:

Abstract
Paper

4. THE GLOBAL FINANCIAL CRISIS AS INCENTIVE FOR ENHANCING ASSURANCE FOR FINANCIAL REPORTING

Authors: : Monica Buga (Stancu), Oana Gherghinescu, Sorin Vânătoru

Keywords: assurance, financial reporting, economical global crisis;
JEL Codes: G, Z, M;
DOI:

Abstract
Paper

5. FINANCIAL ANALYSIS OF THE AGRICULTURAL HOLDINGS VIABILITY IN ROMANIA IN THE EUROPEAN CONTEXT

Authors: : Camelia Burja, Vasile Burja

Keywords: financial analysis, agricultural holdings, patrimony, performance, European agriculture
JEL Codes: M41, O12, O13
DOI:

Abstract
Paper

6. E-LEARNING MANAGER

Authors: : Vasile-Daniel Cardoş, Adriana Tiron-Tudor, Ildikó Réka Cardoş

Keywords: e-learning manager, skill set
JEL Codes: A2, M12, M15
DOI:

Abstract
Paper

7. CASH ACCOUNTING STANDARDIZATION IN THE PUBLIC SECTOR

Authors: : Cenar Iuliana

Keywords: cash accounting, public sector, standardization, public budget, international accounting referential
JEL Codes: M41
DOI:

Abstract
Paper

8. CONTROVERSIES ON INTEGRATED ACCOUNTING SYSTEM

Authors: : Ana Maria Cordoş, Horia Tudor Andreica, Letiţia Maria Rof

Keywords: integrated accounting system, ERP(Enterprise Resource Plannig), XBRL Extensible Business Reporting Language).
JEL Codes: M41 - Accounting
DOI:

Abstract
Paper

9. AN ATTEMPT AT MEASURING THE FISCAL INFLUENCE OVER ACCOUNTING OF ROMANIAN LISTED COMPANIES

Authors: : Dan Dacian Cuzdriorean, Szilveszter Fekete, Lucia Sucală

Keywords: accounting, taxation, income tax, listed companies, Romania
JEL Codes: H20; H25; M40; M41
DOI:

Abstract
Paper

10. SOME ISSUES CONCERNING THE ELEMENTS OF CONTROL FUNCTION OF MANAGEMENT

Authors: : Sorin Domnişoru, Oana Gherghinescu, Radu Ogarca

Keywords: management, control, verification, evaluation, audit
JEL Codes: M 10, M 42
DOI:

Abstract
Paper

11. BALANCE CASH-FLOW MODELS FOR PUBLIC INSTITUTIONS - CLIENTS AND SUPPLIERS

Authors: : Gabi Georgiana Dragu, Alina Puţan, Aitai Marian

Keywords: European System of Accounts ESA 95, subsector, receivables, financial statements,
JEL Codes: M41
DOI:

Abstract
Paper

12. ROMANIAN PRACTITIONNERS AND THE USE OF ESTIMATES IN ROMANIAN BUSINESS ENVIRONMENT

Authors: : Nicoleta Farcane, Elena Iordache, Victoria Bogdan

Keywords: accounting profession, estimations, evaluation, financial reporting.
JEL Codes: M41
DOI:

Abstract
Paper

13. THE PROFIT AND LOSS ACCOUNT IN DIFFERENT APPROACHES. ADVANTAGES AND DISADVANTAGES

Authors: : Man Mariana, Gădău Liana

Keywords: financial statements, profit and loss account, financial performance, results
JEL Codes: M40, M41
DOI:

Abstract
Paper

14. STRATEGIES IN OPTIMIZING THE OUTPUT OF FINANCIAL REPORTING: PROJECT FOR A NATIONAL PERSPECTIVE

Authors: : Dumitru Matis, Carmen Giorgiana Bonaci, Razvan V. Mustata

Keywords: Financial reporting, accounting systems, accounting information, fair value, historical cost
JEL Codes: M40, M41
DOI:

Abstract
Paper

15. THE ROLE OF CONTROLLING AND ITS ADMISSION WITHIN SMS ENTERPRISES IN HUNGARY - ESPECIALLY IN THE HOSPITALITY INDUSTRY

Authors: : László Papp, Andor Pajrok Eötvös József College Baja

Keywords: Controlling, Competitiveness, USALI
JEL Codes: L21
DOI:

Abstract
Paper

16. MEASURING THE PERFORMANCE OF EDUCATIONAL ENTITIES WITH A DATA WAREHOUSE

Authors: : Mihai Păunică, Marian Liviu Matac, Alexandru Lucian Manole, Cătălina Motofei

Keywords: data warehouse, education, analysis, performance, multidimensional
JEL Codes: I21, I22, C82, C88
DOI:

Abstract
Paper

17. HOW TRANSPARENT ARE COMPANIES LISTED ON THE BUCHAREST STOCK EXCHANGE WHEN DISCLOSE THEM CONSOLIDATED FINANCIAL STATEMENTS?

Authors: : Adriana Tiron-Tudor, Raluca Valeria Raţiu

Keywords: consolidated financial statements, IFRS, harmonization, disclosure
JEL Codes: M41
DOI:

Abstract
Paper

18. IMPACT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS ON ACCOUNTING PRACTICES HARMONIZATION WITHIN EUROPEAN UNION -PARTICULAR CASE OF INTANGIBLE ASSETS-

Authors: : Adriana Tiron Tudor, Ioana-Maria Dragu

Keywords: accounting, harmonization, intangible, measurement.
JEL Codes: M41
DOI:

Abstract
Paper

19. ENVIRONMENTAL ACCOUNTING - A TOOL USED BY THE ENTITY FOR DETERMINING ENVIRONMENTAL COSTS

Authors: : Nicolae Todea, Ionela Cornelia Stanciu, Ana Maria Joldoş (Udrea)

Keywords: Environmental Protection, Environmental accounting, environmental costs, Protection
JEL Codes: M41, O13
DOI:

Abstract
Paper

20. TAX EVASION - THE CRIME OF THE „WHITE COLLAR”

Authors: : Ana Maria Cordoş

Keywords: tax evasion, social relationships, taxpayer, crime.
JEL Codes: E62, G28
DOI:

Abstract
Paper

21. ASSESSING GOING CONCERN ASSUMPTION BY USING RATING VALUATION MODELS BASED UPON ANALYTICAL PROCEDURES IN CASE OF FINANCIAL INVESTMENT COMPANIES

Authors: : Tatiana Dănescu, Ovidiu Spătăcean, Paula Nistor, Andrea Cristina Dănescu

Keywords: audit planning, Financial Investment Companies, analytical procedures, rating valuation, rating models, going concern.
JEL Codes: M42
DOI:

Abstract
Paper

22. RISK BASED INTERNAL AUDIT: PERSEPCTIVES OFFERED TO CORPORATIONS AND BANKS

Authors: : Tatiana Danescu, Anca Oltean (Muntean), Raluca Sandru

Keywords: Based Internal Audit, Internal Controls, Risk Assessment, Risk Management,
JEL Codes: G32
DOI:

Abstract
Paper

23. DIMENSIONS AND CHALLENGES OF SOCIAL RESPONSIBILITY

Authors: : Nicolae Cornel Jucan, Sabina Mihaela Jucan

Keywords: business, corporate social responsibility (CSR), environment, globalization, management, sustainable development.
JEL Codes: A 13
DOI:

Abstract
Paper

24. THE IMPACT OF THE ELECTRONIC CULTURE ON ETHICS AND MANAGERIAL CULTURE

Authors: : Nicolae Cornel Jucan, Mihaela Sabina Jucan

Keywords: Business, Culture, Decision making, Electronics, Ethics, Globalization, Information, Management, Responsibility.
JEL Codes: A13
DOI:

Abstract
Paper

25. JONES, DECHOW AND KASZNIK MODELS SIGNIFICANCE IN THE ROMANIAN ECONOMIC ENVIRONMENT

Authors: : Dumitru Matiş, Alina Beattrice Vladu, Laura Negrea, Lucia Sucala

Keywords: earnings management, manipulation, cash flow
JEL Codes: M41
DOI:

Abstract
Paper

26. INTERNAL AUDIT REGULATIONS IN ROMANIA AND THEIR CONVERGENCE TO EUROPEAN EXIGENCIES

Authors: : Victor Munteanu, Marilena Zuca, Alice Ţînţă

Keywords: internal audit, corporative governance, management-audit relation.
JEL Codes: M42
DOI:

Abstract
Paper

27. QUALITATIVE FACTORS OF MATERIALITY - A REVIEW OF EMPIRICAL RESEARCH

Authors: : Emil Irimie Popa, Ancuţa Georgeta Şpan, Timea Melinda Fulop

Keywords: materiality, quantitative factors, professional judgment, reviews of research.
JEL Codes: M41, M42, M48
DOI:

Abstract
Paper

28. CORPORATE SOCIAL RESPONSIBILITY IN THE TIME OF FINANCIAL CRISIS: EVIDENCE FROM TURKEY

Authors: : Yakup Selvi, Eva Wagner, Ahmet Türel

Keywords: Corporate Social Responsibility (CSR), Reputation, Financial Crisis
JEL Codes: M14
DOI:

Abstract
Paper

29. SIGNIFICANT DOUBT ABOUT THE GOING CONCERN ASSUMPTION IN AUDIT

Authors: : Adela Socol

Keywords: Professional judgment, Audit evidence, Management's use of going concern assumption.
JEL Codes: M42, M41, L21
DOI:

Abstract
Paper

30. ANALYSIS OF AUDIT MARKET AND AUDIT FIRMS ACTIVITY IN LITHUANIA

Authors: : Jurate Steponaviciute, Algis Zvirblis, Liudmila Zumeriene

Keywords: audit market, audit market concentration, audit firms, audit activity income.
JEL Codes: M42, L19
DOI:

Abstract
Paper

31. CONSIDERATIONS ON AUDIT OF GROUP FINANCIAL STATEMENTS

Authors: : Attila Tamas Szora, Iulian Bogdan Dobra

Keywords: Consolidated Financial Statements, The 7th European Directive, Financial Audit
JEL Codes: M42, M41
DOI:

Abstract
Paper

32. FINANCIAL AUDIT IN AN ARENA CONTEXT. AN ANALYSIS AT THE MESO-LEVEL

Authors: : Eugeniu Ţurlea, Aurelia Ştefănescu, Mihaela Mocanu

Keywords: financial audit, arena, interactions, strategic thinking
JEL Codes: M42
DOI:

Abstract
Paper

33. CORPORATE GOVERNANCE AND CREATIVE ACCOUNTING: TWO CONCEPTS STRONGLY CONNECTED? SOME INTERSTING INSIGHTS HIGHLIGHTED BY CONSTRUCTING THE INTERNAL HISTORY OF A LITERATURE

Authors: : Alina Beattrice Vladu, Dumitru Matiş

Keywords: corporate governance, creative accounting, Papineau`s hierarchy
JEL Codes: M41
DOI:

Abstract
Paper

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: : Zapodeanu Daniela, Kolozsi Lucia, Durgheu Liliana

Keywords: corporate governance, governance principles, stakeholders, Romanian companies
JEL Codes: G38
DOI:

Abstract
Paper

35. CONTROLLING AND THE CLUSTERIZATION OF THE COMPETITIVE GENERATING ACTIVITY

Authors: : Emil Chirilă

Keywords: controlling, management system, enterprise, clusterization
JEL Codes: G31, G30
DOI:

Abstract
Paper

36. WORKING CAPITAL MANAGEMENT AND PROFITABILITY: A CASE OF ALBA COUNTY COMPANIES

Authors: : Adina Elena Dănuleţiu

Keywords: working capital, profitability, Days Sales Outstanding, Days Inventory Outstanding, Days Payable Outstanding, Days Working Capital
JEL Codes: G11, G30, G31
DOI:

Abstract
Paper

37. THE INVOLVEMENT OF THE BANKING SECTOR IN CO-FINANCING EUROPEAN FUNDED PROJECTS PROPOSED BY ROMANIAN PRIVATE COMPANIES

Authors: : Laurenţiu Droj

Keywords: SME, European financing, European Union, European Funded Programs, Banking, National Guarantee Fund for SMEs
JEL Codes: G38, G21, G32, F36, F35
DOI:

Abstract
Paper

38. DECISIONS REGARDING INVESTMENTS IN RENEWABLE ENERGY

Authors: : Hada Teodor, Tamas Attila Szora

Keywords: renewable energy, cost-benefit analysis, IRR, NPV, investment decision
JEL Codes: Q27, G21, E22, D63
DOI:

Abstract
Paper

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: : Iuga Iulia

Keywords: transactions, active cards, cards, Pearson coefficient.
JEL Codes: G21
DOI:

Abstract
Paper

40. CRISIS REGULATION DEMAND

Authors: : Mohammad Jaradat, Marius M. Motocu

Keywords: crisis, capital buffer, leverage ratio, pro-cyclicality, liquidity coverage ratio.
JEL Codes: G21
DOI:

Abstract
Paper

41. ANALYSING THE HOUSING MARKET STRUCTURE IN ROMANIA AND TURKEY UNDER THE GLOBAL FINANCIAL CRISIS EFFECT

Authors: : Murat Kıyılar, Ali Hepşen

Keywords: Housing Market, Mortgage Loans, Bank Lending, Financial Crisis, Romania, Turkey
JEL Codes: E30, E44, L74, R10, R20, R30
DOI:

Abstract
Paper

42. CONSIDERATIONS ON FISCAL HARMONIZATION IN THE EU IN THE FIELD OF VALUE ADDED TAX

Authors: : Ioan Lazăr, Laura Lazăr

Keywords: fiscal harmonization, EU tax policy, national tax systems, Value Added Tax (VAT), common VAT system;
JEL Codes: K34, H21, H25, H32
DOI:

Abstract
Paper

43. THE MEANS OF ANALYSIS AND EVALUATION FOR CORPORATE PERFORMANCES

Authors: : Tewolde Melles Hagos, Gubán Pal

Keywords: SWOT analysis, EVA, Balanced Scorecard, customer, internal process, learning and innovation and financial performance, as well as ratio analysis.
JEL Codes: L25
DOI:

Abstract
Paper

44. CORRUPTION AND SOCIAL WELFARE IN THE EU27 COUNTRIES

Authors: : Mihai Mutaşcu, Dan Constantin Dănuleţiu

Keywords: corruption, social welfare, EU27
JEL Codes: D73, I30
DOI:

Abstract
Paper

45. ECONOMETRIC MODELING OF ROMANIA'S PUBLIC HEALTHCARE EXPENSES - COUNTY PANEL STUDY

Authors: : Ioan Alin Néstor, Viorela Ligia Văidean

Keywords: public healthcare expenditure, panel data, correlation, fixed effects model.
JEL Codes: H51, C23, C33
DOI:

Abstract
Paper

46. THE INTERRELATIONS BETWEEN THE CENTRAL AND LOCAL BUDGETS IN ROMANIA - PROBLEMS AND POSSIBLE SOLUTIONS

Authors: : Florin Oprea

Keywords: public budgetary systems, intergovernmental fiscal relations, local financial autonomy
JEL Codes: H 7
DOI:

Abstract
Paper

47. DETERMINANT FACTORS OF THE INVESTMENT PERFORMANCE OF VOLUNTARY PENSION FUNDS IN ROMANIA

Authors: : Victoria Şeulean, Luiza Moş

Keywords: Voluntary private pension,investments, value of the fund unit
JEL Codes: J32,G32
DOI:

Abstract
Paper

48. SEARCHING FOR HUMAN CAPITAL DETERMINANTS OF FOREIGN DIRECT INVESTMENT INFLOWS IN THE EU NEW MEMBER STATES

Authors: : Ioan Talpos, Cosmin Enache

Keywords: foreign direct investment, human capital
JEL Codes: F21, J24, C23
DOI:

Abstract
Paper

49. ROMANIAN PRE-UNIVERSITY EDUCATION FINANCING. IDEAL VS. REALITY

Authors: : Dan Ţogoe

Keywords: pre-university education reform, financing, decentralization.
JEL Codes: H52, H61, H75, H76
DOI:

Abstract
Paper

50. LINKING MONEY SUPPLY WITH THE GROSS DOMESTIC PRODUCT IN ROMANIA

Authors: : Daniela Zapodeanu, Mihail Ioan Cociuba

Keywords: money supply (M3), GDP, seasonality, stationarity, cointegration, DVAR.
JEL Codes: G17, C51
DOI:

Abstract
Paper

1. THE IMPACT OF GLOBAL CRISIS ON ROMANIA'S ECONOMIC DEVELOPMENT

Authors: : Zaman Gheorghe, Georgescu George

Keywords: international financial crisis, global recession, causes and effects of the crisis, anti-crisis remedies, external debt, sustainable development.
JEL Codes: E44, F01, G01, G15
DOI:

Abstract
Paper

2. MINIMUM WAGE INSTITUTION IN THE FINANCIAL AND ECONOMIC CRISIS. POLICIES AND PRACTICES.

Authors: : Valentina Vasile

Keywords: minimum wage, financial crisis, labour market
JEL Codes: J30, G01, J40
DOI:

Abstract
Paper

3. THE PERFORMANCE MANAGEMENT IN PUBLIC INSTITUTIONS OF HIGHER EDUCATION AND THE ECONOMIC CRISIS

Authors: : Rodica Gherghina , Florin Văduva , Mirela Anca Postole

Keywords: economic crisis, performance, indicators, education
JEL Codes: I21, H52
DOI:

Abstract
Paper

4. THE ROLE OF EDUCATION IN THE KNOWLEDGE-BASED SOCIETY DURING THE ECONOMIC CRISIS

Authors: : Ion Pârgaru, Rodica Gherghina, Ioana Duca

Keywords: education, knowledge-based society, economic crisis
JEL Codes: H52, I21
DOI:

Abstract
Paper

5. DETERMINATION OF USERS SATISFACTION LEVEL REGARDING THE QUALITY OF E-SERVICES PROVIDED BY “BOGDAN-VODĂ” UNIVERSITY

Authors: : Sidonia Otilia Cernea, Janetta Sîrbu , Nicolae Mărginean

Keywords: quality, e-services, expectations, perceptions, users, dimensions, indicators.
JEL Codes: L15, L86, M15
DOI:

Abstract
Paper

6. EUROPEAN PERSPECTIVES ON COMPETITIVENESS AND RESEARCH IN A KNOWLEDGE-BASED ECONOMY. WHERE DOES ROMANIA STAND?

Authors: : Monica Boldea, Maria Otil, Ionut Dragoi

Keywords: economic development, regional policy, R&D, competitiveness, innovation
JEL Codes: E6, R12
DOI:

Abstract
Paper

7. CURRENT ECONOMIC CRISIS IN ROMANIA

Authors: : Liviu-Stelian Begu, Laura Patache, Alexandra Irod

Keywords: crisis, econometrics, endogenous variables, exogenous variables
JEL Codes: E01, E17, E20, E32, E40
DOI:

Abstract
Paper

8. “YESTERDAY'S” NATALITY - “TOMORROW'S” WORKFORCE

Authors: : Roxana Mihaela Pivodă, Camelia Boarcăş

Keywords: human stock, the pyramid of ages, the demographic transition
JEL Codes: J00
DOI:

Abstract
Paper

9. MIGRATION OF THE WORKFORCE - PANORAMIC VIEW

Authors: : Roxana Mihaela Pivodă, Camelia Boarcăş

Keywords: spatial mobility, residential status, immigration-emigration
JEL Codes: O15
DOI:

Abstract
Paper

10. EUROPEAN CRISIS' EFFECTS UPON THE ROMANIAN ECONOMY

Authors: : Ionela Gavrila-Paven

Keywords: financial crisis, recession, state aid rules, state support schemes, gross domestic product
JEL Codes: D24, O31
DOI:

Abstract
Paper

11. STRUCTURAL FUNDS AND OVERCOMING THE ECONOMIC CRISIS

Authors: : Emilian M. Dobrescu, Cristina Barna

Keywords: structural funds, operational program, cohesion policy, economic crisis
JEL Codes: F15, F36, F39
DOI:

Abstract
Paper

12. CLIMATE CHANGES - ESSENTIAL CHALLENGE FOR THE ECONOMY OF KNOWLEDGE

Authors: : Emilian M. Dobrescu, Diana-Mihaela Pociovălişteanu, Gabriel Popescu

Keywords: economy of knowledge, educational model, cohesion policy, changes
JEL Codes: F15, F36, F39
DOI:

Abstract
Paper

13. THE POWER'S MECHANISM OF A MONOPOLY IN A MARKET ECONOMY

Authors: : Antoniu Predescu , Iuliana Predescu, Stela Aurelia Toader, Mihai Aristotel Ungureanu

Keywords: monopoly, monopolist, elasticity, demand
JEL Codes: D42
DOI:

Abstract
Paper

14. ROMANIA'S REAL CONVERGENCE TO THE EUROPEAN UNION

Authors: : Dragoş Mihai Ungureanu, Ruxandra Dana Vilag, George Horia Ionescu, Florian Bogdan Stoian

Keywords: Real convergence, nominal convergence, integration, European Union
JEL Codes: F36, F33, O52
DOI:

Abstract
Paper

15. OPPORTUNITY COST OF EDUCATIONAL HUMAN CAPITAL INVESTMENT. APPLICATION FOR THE POSITION OF BENEFICIARY-INVESTOR

Authors: : Florea Voiculescu

Keywords: opportunity cost, educational human capital, investment in education
JEL Codes: I Health, Education and Welfare; A General Economics and Teaching
DOI:

Abstract
Paper

16. PROMOTING ENTREPRENEURSHIP AND DEVELOPING AN ENVIRONMENT FAVORABLE TO SMES

Authors: : Carmen Nastase, Mihai Popescu, Carmen Boghean

Keywords: enterprises, innovation, investment, networks, university
JEL Codes: O12, A23
DOI:

Abstract
Paper

17. THE DEGREE OF PARTICIPATION IN THE GLOBAL MARKET - A FINANCIAL MARKETS GLOBALISATION CRITERION

Authors: : Ioana Duca, Ion Pârgaru, Florin Văduva

Keywords: degree of participation in the global financial market, international financial markets, Euromarkets, home bias
JEL Codes: G15
DOI:

Abstract
Paper

18. ANALYSIS OF PRODUCT FLOW DURING THE PROCESS OF WAREHOUSING

Authors: : Anna Wisniewska-Salek

Keywords: warehousing process, products flow, EDI
JEL Codes: L6
DOI:

Abstract
Paper

19. PROCUREMENT PROCESS IN POWER ENERGY ENTERPRISE

Authors: : Janusz Grabara, Aleksandra Nowakowska

Keywords: supply management, procurement process
JEL Codes: L9
DOI:

Abstract
Paper

20. ALLIANCE MANAGEMENT

Authors: : Diana Elena Ranf, Elida Todăriţa

Keywords: globalization, alliance managers, alliance management, strategic alliance.
JEL Codes: M16
DOI:

Abstract
Paper

21. THE NECESSITY AND EFFICIENT USAGE OF MANAGERIAL COMMUNICATION WITHIN ORGANISATIONS DURING CRISIS SITUATIONS. DRAWING-UP THE CONTENT OF A CRISIS PLANNING

Authors: : Elida-Tomiţa Todăriţă, Diana Elena Ranf

Keywords: managerial communication, crisis management, crisis planning, crisis situations, organisation
JEL Codes: M11
DOI:

Abstract
Paper

22. DECENTRALIZATION AND LOCAL AUTONOMY - LOCAL PUBLIC MANAGEMENT DEFINING PRINCIPLES

Authors: : Petronela Zaharia, Irina Bilouseac

Keywords: local public management, public administration, decentralization, local autonomy, administrative-territorial units
JEL Codes: H, H0, H83
DOI:

Abstract
Paper

23. BENCHMARKING - A VALID STRATEGY FOR THE LONG TERM?

Authors: : Larisa Dragolea, Denisa Cotîrlea

Keywords: benchmarking, management, strategy;
JEL Codes:
DOI:

Abstract
Paper

24. MODERN MANAGEMENT METHODS FOR EQUIPMENT MAINTENANCE

Authors: : Ioan Cucu, Ciprian Cucu

Keywords: functional maintenance, system, management
JEL Codes: L23
DOI:

Abstract
Paper

25. TYPES OF STRATEGIES FOR THE TOURISTIC FIRMS

Authors: : Mălina Cordoş

Keywords: strategy, corporate strategy, business strategy, developing strategies, tourism operators
JEL Codes: M10
DOI:

Abstract
Paper

26. PARTICIPATORY RESEARCH IN THE MANAGEMENT OF TERRITORIAL DEVELOPMENT. INVESTIGATIONS IN LIVEZILE-RIMETEA MICRO-REGION (2001-2002 and 2007-2008)

Authors: : Mihai Pascaru

Keywords: territorial development, participatory research, restoring of results, development opportunities.
JEL Codes: O10, F10, P10, N13
DOI:

Abstract
Paper

27. ON THE ROLE OF BENCHMARKING IN THE HIGHER EDUCATION QUALITY ASSESSMENT

Authors: : Moise Ioan Achim, Lucia Căbulea, Maria Popa, Silvia - Ştefania Mihalache

Keywords: benchmarking, higher education, quality, management
JEL Codes: I21, O32, D23
DOI:

Abstract
Paper

28. ENSURING THE QUALITY OF SERVICES BY MAKING COSTS EFFECTIVE IN THE MANAGEMENT OF RURAL TOURIST BOARDING HOUSES

Authors: : Larisa Dragolea, Radu Matei Todoran

Keywords: uality, services, costs, rural sector
JEL Codes: M11, M41
DOI:

Abstract
Paper

29. SOME ACTUAL AND PERSPECTIVE PROBLEMS OF THE ROMANIAN SEASIDE - THE BLACK SEA SEASIDE

Authors: : Mioara Borza, Daniela-Neonila Mardiros

Keywords: tourism, accommodation, littoral, hospitality, classification.
JEL Codes: L8, L83
DOI:

Abstract
Paper

30. STRATEGY OF DISTRIBUTION IN FOOD INDUSTRY COMPANIES

Authors: : Joanna Nowakowska

Keywords: strategy of distribution, distribution channels;
JEL Codes: L6
DOI:

Abstract
Paper

31. SYSTEMS OF SUPPLY AND DISTRIBUTION IN LOGISTIC MANAGEMENT IN COMMERCE ENTERPRISES

Authors: : Tomasz Lis, Marek Lis, Janusz Grabara

Keywords: logistic management, supply, distribution
JEL Codes: L1
DOI:

Abstract
Paper

32. LOGISTIC MANAGEMENT IN COMMERCE ENTERPRISES

Authors: : Tomasz Lis, Marek Lis

Keywords: logistic, management, enterprises
JEL Codes: L8
DOI:

Abstract
Paper

33. MANAGEMENT OF HEAT ENERGY CONSUMPTION IN POLAND FOR THE PURPOSE OF BUILDINGS' HEATING AND PREPARATION OF USEABLE, HOT WATER.

Authors: : Stefan Nowak

Keywords: heat energy efficiency, thermo-modernization, property management
JEL Codes: Q43
DOI:

Abstract
Paper

34. MANAGEMENT OF MAIN THREATS DURING REALISATION OF BIG SPORT EVENTS

Authors: : Agnieszka Ulfik, Stefan Nowak

Keywords: management, threats, organization of sport events
JEL Codes: M00
DOI:

Abstract
Paper

35. HORIZONTAL INDUSTRIAL POLICY IN POLAND

Authors: : Beata Ślusarczyk

Keywords: industiral policy, industry development, state aid
JEL Codes: E61
DOI:

Abstract
Paper

36. MULTIMEDIA INTERFACE AS A SUPPORT TOOL FOR LOGISTICS DECISION-MAKING

Authors: : Iwona Grabara

Keywords: corporate portal, dynamic internet applications, graphical user interface model;
JEL Codes: L82, G33
DOI:

Abstract
Paper

37. PROCESS SIMULATION IN SUPPLY CHAIN USING LOGWARE SOFTWARE

Authors: : Sebastian Kot, Beata Ślusarczyk

Keywords: simulation, supply chain
JEL Codes: C88
DOI:

Abstract
Paper

38. INCREASING SERVICES QUALITY THROUGH ENVIRONMENTAL PERFORMANCE MANAGEMENT

Authors: : Vasile Burja, Camelia Burja

Keywords: environmental performance, services quality ,sustainable development
JEL Codes: Q56, Q57,M14
DOI:

Abstract
Paper

39. THE SYSTEMIC APPROACH TO NATIONAL INNOVATION SYSTEMS IN A KNOWLEDGE-BASED ECONOMY

Authors: : Ioan Moise Achim, Teodora Popescu

Keywords: National Innovation Systems, knowledge-based economy;
JEL Codes: O31, O32, O43
DOI:

Abstract
Paper

41. KNWOLEDGE RELATED ACTIVITIES IN ROMANIAN SMES

Authors: : Ovidiu Nicolescu, Sebastian Ceptureanu, Eduard Ceptureanu

Keywords: knowledge, innovation, IT&C, SMEs
JEL Codes: D8, L2, M1
DOI:

Abstract
Paper

42. THE IDENTIFICATION OF THE ROMANIAN COMPANIES' MARKETING NEEDS AND MEANS OF COMMUNICATION - A MARKETING RESEARCH -

Authors: : Iacob Catoiu, Tudor Edu

Keywords: marketing needs, Romanian companies, secondary data
JEL Codes: M31
DOI:

Abstract
Paper

43. TRAVEL AND TOURISM COMPETITIVENESS OF THE WORLD'S TOP TOURISM DESTINATIONS: AN EXPLORATORY ASSESSMENT

Authors: : Diana Balan, Virgil Balaure, Călin Veghes

Keywords: travel and tourism, tourist destinations, competitiveness
JEL Codes: M31, L83
DOI:

Abstract
Paper

44. EUROPEAN UNION CONSUMERS' VIEWS ON THE PROTECTION OF THEIR PERSONAL DATA: AN EXPLORATORY ASSESSMENT

Authors: : Călin Veghes, Carmen Pantea, Diana Balan, Bogdan Lalu

Keywords: privacy, personal data protection, personalization, European Union
JEL Codes: M31
DOI:

Abstract
Paper

45. EMOTIONS THAT INFLUENCE PURCHASE DECISIONS AND THEIR ELECTRONIC PROCESSING

Authors: : Domenico Consoli

Keywords: emotions, emotional marketing, emotional brand, emotions measurement, sentiment analysis.
JEL Codes: M31
DOI:

Abstract
Paper

46. FUNDAMENTAL ASPECTS REGARDING YOUTH AND THEIR DECISION TO PRACTICE TOURISM

Authors: : Rodica Minciu, Claudia Olimpia Moisa

Keywords: the travel decision process; decisional patterns in tourism.
JEL Codes: M31, L83
DOI:

Abstract
Paper

47. CULTURE - MAJOR DETERMINANT OF THE EUROPEAN CONSUMER BEHAVIOR

Authors: : Lucretia Mariana Constantinescu, Ioana Raluca Goldbach, Gratiela Gavrila

Keywords: culture, lifestyle typologies of the buyers.
JEL Codes: M16, M21, M31, O52
DOI:

Abstract
Paper

48. ON THE INTERNATIONALIZATION OF THE FIRMS - FROM THEORY TO PRACTICE

Authors: : Filimon Stremtan, Silvia - Stefania Mihalache, Valeria Pioras

Keywords: internationalization, firms, market
JEL Codes: F31, F23, D21, L10
DOI:

Abstract
Paper

49. STUDY CONCERNING THE HONEY QUALITIES IN TRANSYLVANIA REGION

Authors: : Maria Popa, Mihaela Vica, Roxana Axinte, Mirel Glevitzky, Simona Varvara

Keywords: quality, product quality, honey quality
JEL Codes: M31
DOI:

Abstract
Paper

50. DEVELOPMENT DIRECTIONS FOR THE TOURISM OFFER OF THE ALBA IULIA FORTRESS. QUALITATIVE ASSESSMENTS

Authors: : Lucian Marina, Andreea Muntean, Claudiu Stefani

Keywords: touristic offer, cultural tourism, tourism development
JEL Codes: M31, L83
DOI:

Abstract
Paper

51. VIRAL MARKETING IN THE INTERNET. CHARACTERISTICS OF AN EFFECTIVE VIRUS.

Authors: : Joanna A. Kwiatkowska

Keywords: marketing, viral marketing, Internet, Viral Spoof
JEL Codes: M31
DOI:

Abstract
Paper

52. MARKETING ON THE CONSTRUCTION MARKET IN A ECONOMIC CRISIS

Authors: : Cristina Dinu

Keywords: marketing, economic crisis, construction market, direct marketing
JEL Codes: M31
DOI:

Abstract
Paper

53. INTEGRATED COMMUNICATION - CREATING THE RIGHT RELATIONS WITH THE RIGHT CUSTOMERS TITLE

Authors: : Ana-Maria Stoica, Raluca-Ionela Cretoiu

Keywords: customer, feedback, integrated marketing communication
JEL Codes: M 31, M37
DOI:

Abstract
Paper

54. THE BRAND: ONE OF THE UNIVERSITY'S MOST VALUABLE ASSET

Authors: : Andreea Muntean, Lucia Cabulea, Dan Danuletiu

Keywords: brand, brand management, higher education, re-branding
JEL Codes: M31
DOI:

Abstract
Paper

55. COMPANIES WITH MARKET POSITIONING BRANDS

Authors: : Ruxandra Radoviciu, Filimon Stremtan

Keywords: positioning; market; company;
JEL Codes: M31; M37;
DOI:

Abstract
Paper

1. ERP PACKAGE EVALUATION, THE CASE OF SMEs KAVALA's REGION

Authors: : S. Valsamidis, A. Mandilas, M. Nikolaidis, P. Polychronidou

Keywords: ERP, SMEs, criteria evaluation
JEL Codes: C8
DOI:

Abstract
Paper

2. ANALYTICAL PROCEDURES USED IN FINANCIAL AUDIT FOR THE VALUATION OF PORTFOLIO PERFORMANCES - CASE OF FINANCIAL INVESTMENT COMPANIES

Authors: : Tatiana Dănescu, Ovidiu Spătăcean

Keywords: Financial Investment Companies, financial assets, portfolio management, rate of return and risk correlation, analytical procedures, investment decision.
JEL Codes: M42
DOI:

Abstract
Paper

3. ACTUAL ASPECTS REGARDIND THE IFRS FOR SME - OPINIONS, DEBATES AND FUTURE DEVELOPMENTS

Authors: : Ramona Neag, Ema Maşca, Irina Păşcan

Keywords: SME, accounting regulations, users of accounting information, micro-entities, IFRS
JEL Codes: M 41
DOI:

Abstract
Paper

4. COURNOT EQUILIBRIUM IN A MODEL OF HARDWARE AND SOFTWARE MANUFACTURERS' INTERACTION

Authors: : Vladimir I. Soloviev, Natalia A. Iliina, Marina V. Samoyavcheva

Keywords: complementors, complements, co-opetition, Cournot equilibrium, pricing.
JEL Codes: C72, D43, K21, L13, L15, M21
DOI:

Abstract
Paper

5. FRAUD AND ERROR. AUDITORS' RESPONSIBILITY LEVELS

Authors: : Dan Ştirbu, Maria Moraru, Nicoleta Farcane, Rodica Blidisel, Adina Popa

Keywords: fraud; auditors' responsibilities; audit expectation gap
JEL Codes: M42
DOI:

Abstract
Paper

6. COST MANAGEMENT AND COST CONTROL IN DECISIONAL PROCESS OF ORGANIZATIONS

Authors: : Stefania - Eliza Bana (Panciu), Florin Sgârdea

Keywords: managerial accounting, internal transfer prices, hidden costs
JEL Codes: M 41
DOI:

Abstract
Paper

7. MEASURING WEB 2.0 EFFICIENCY

Authors: : Dragoş Marian Mangiuc

Keywords: Organizational knowledge, ROI, computation model, Web 2.0, Semantic Web
JEL Codes: M15
DOI:

Abstract
Paper

8. SOFTWARE: FROM PRODUCT TO SERVICE THE EVOLUTION OF A MODEL

Authors: : Dragoş Marian Mangiuc

Keywords: Organizational knowledge, Enterprise 2.0, Software as a Service, Web 2.0, Semantic Web
JEL Codes: M15
DOI:

Abstract
Paper

9. THE RISK ANALYSIS FOR INVESTMENTS PROJECTS DECISION

Authors: : Camelia Burja, Vasile Burja

Keywords: investments, risk, economic performance, sensitivity analysis
JEL Codes: L21, L26, M21
DOI:

Abstract
Paper

10. SUSTAINABILITY IN ACCOUNTING - BASIS: A CONCEPTUAL FRAMEWORK

Authors: : Oana Raluca Ivan

Keywords: Sustainability, Global Reporting Initiative (GRI) Guidelines, conceptual framework, inductive approach
JEL Codes: M40, G30, H11
DOI:

Abstract
Paper

11. DETECTING AND REPORTING THE FRAUDS AND ERRORS BY THE AUDITOR

Authors: : Ovidiu Constantin Bunget, Alin Constantin Dumitrescu

Keywords: fraud, error, tests, audit
JEL Codes: M42
DOI:

Abstract
Paper

12. THE OPTIMIZATION OF THE INTERNAL AND EXTERNAL REPORTING IN FINANCIAL ACCOUNTING: ADOPTING XBRL INTERNATIONAL STANDARD

Authors: : Vasile Florescu, Cătălin Georgel Tudor

Keywords: accounting norms, financial reporting, XBRL, taxonomy, XBRL jurisdiction.
JEL Codes: M15
DOI:

Abstract
Paper

13. CASH-FLOW REPORTING BETWEEN POTENTIAL CREATIVE ACCOUNTING TECHNIQUES AND HEDGING OPPORTUNITIES CASE STUDY ROMANIA

Authors: : Dumitru Matis, Alina Beattrice Vladu, Laura Negrea

Keywords: cash flow, creative accounting, hedging opportunities
JEL Codes: M41, M42
DOI:

Abstract
Paper

14. THE ISSUE OF SEMANTIC MODELING OF THE LEARNING ORGANIZATIONAL MEMORY FOR E-LEARNING

Authors: : Vasile Florescu, Ofelia Ema Aleca

Keywords: learning organizational memory, learning object, ontology, metadata, indexing, e-learning, modeling standards, economical and financial analysis.
JEL Codes: M53
DOI:

Abstract
Paper

15. THE ROLE AND IMPORTANCE OF ECONOMIC AND FINANCIAL INFORMATION IN CORPORATE GOVERNANCE

Authors: : Ionel Bostan, Veronica Grosu, Eugenia Iancu

Keywords: financial product, financial scandals, globalization, financial markets, stock exchanges
JEL Codes: M40, G30
DOI:

Abstract
Paper

16. A BRIEF REVIEW OF CREATIVE ACCOUNTING LITERATURE AND ITS CONSEQUENCES IN PRACTICE

Authors: : Diana Balaciu, Victoria Bogdan, Alina Beattrice Vladu

Keywords: creative accounting, financial scandals, financial reporting
JEL Codes: M41, M14, G34
DOI:

Abstract
Paper

17. STUDY REGARDING THE ACCOUNTING ACTIVITY MATTER TACKLED FROM THE EFFICIENCY REQUIREMENTS

Authors: : Alina Teodora Ciuhureanu, Nicolae Balteş

Keywords: accounting, informational, training, interdependencies, ethics
JEL Codes: M41, M53, L84, D21
DOI:

Abstract
Paper

18. THE IMPORTANCE OF ACCOUNTING INFORMATION IN CRISIS TIMES

Authors: : Carmen Mihaela Scorte, Adina Cozma, Luminiţa Rus

Keywords: crisis, accounting, information, costs.
JEL Codes: M41 Accounting
DOI:

Abstract
Paper

19. THE FUTURE PERSPECTIVES OF THE INTERNAL AUDIT FUNCTION

Authors: : Cristina Boţa-Avram, Atanasiu Pop, Florin Boţa-Avram

Keywords: internal audit function, risk management, internal auditor, added value, internal audit standards
JEL Codes: M42
DOI:

Abstract
Paper

20. INTERNAL AUDIT AND RISK MANAGEMENT IN PUBLIC SECTOR ENTITIES, BETWEEN TRADITION AND ACTUALITY

Authors: : Eugeniu Ţurlea, Aurelia Ştefănescu

Keywords: public internal audit, risk, risk management, activity consistency, performance
JEL Codes: M42
DOI:

Abstract
Paper

21. AUDITOR LIABILITY IN PERIOD OF FINANCIAL CRISIS

Authors: : Nicolae Todea, Ionela Cornelia Stanciu

Keywords: economic crisis, responsibility, economy, financial statements, error, fraud
JEL Codes: M41
DOI:

Abstract
Paper

22. TRANSPORT CHARACTERISTICS IN AUTOMATED PRODUCTION

Authors: : Elisabeta Mihaela Ciortea

Keywords: manufacturing, transportation optimization, Petri, Markov process, systems flexibility
JEL Codes: L69
DOI:

Abstract
Paper

23. THE FINANCIAL PERFORMANCE IN HIGHER EDUCATION INSTITUTIONS. INFORMATIONAL SUPPORTS

Authors: : Iuliana Cenar

Keywords: performance, the patrimonial earnings account and the budget execution account, accrual accounting, cash accounting
JEL Codes: M41
DOI:

Abstract
Paper

24. ACCOUNTING FACTS IN THE FIELD OF ROMANIAN FORESTRY

Authors: : Sorin-Constantin Deaconu, Nicolae Todea, Liliana Marcela Cioara (Durgheu)

Keywords: accounting, forestry, incomes, firewood, standing timber, log
JEL Codes: M 41, O 10
DOI:

Abstract
Paper

25. WAYS OF STRENGHTENING THE STATUTORY AUDIT EFFICIENCY

Authors: : Ioan Oprean, Georgeta Ancuţa Şpan

Keywords: audit evidence, audit procedures, professional judgment, reasonable assurance.
JEL Codes: M- Business Administration and Business Economics; Marketing; Accounting
DOI:

Abstract
Paper

26. ROLE OF ACCOUNTING AND CONTROL PROCEDURES IN PROVIDING A SUCCESSFUL MANAGEMENT OF THE ACCOUNTS CONSOLIDATION PROCESS

Authors: : Sorin Domnişoru, Daniel Goagără, Sorin-Sandu Vînătoru

Keywords: accounts consolidation, management, consolidation perimeter.
JEL Codes: M, A
DOI:

Abstract
Paper

27. THE CRISIS AND THE COST MANAGEMENT

Authors: : Sorin Briciu, Florentina Sas

Keywords: economic crisis, reduction of fixed and variable costs, the descending spiral of demand, sub- activity cost.
JEL Codes: M41 Accounting
DOI:

Abstract
Paper

28. SOME ISSUES ABOUT THE TRANSITION FROM U.S. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP) TO INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS)

Authors: : Hlaciuc Elena, Mihalciuc Camelia Catalina, Cibotariu Irina Stefana, Apetri Anisoara Niculina

Keywords: IFRS, US - GAAP, SEC, IASB, FASB
JEL Codes: M48 - Government Policy and Regulation
DOI:

Abstract
Paper

29. INTERNAL AUDIT AND CORPORATE GOVERNANCE, AN ADDED VALUE FOR ENTITIES' MANAGEMENT

Authors: : Ana Morariu, Neluta Mitea, Flavia Stoian, Cornel Crecana

Keywords: internal audit, Corporate Governance, internal audit standards
JEL Codes: M 42
DOI:

Abstract
Paper

30. PASSING FROM ACCOUNTING TO FISCAL DEPRECIATION

Authors: : Marilena Zuca, Alice Ţânţă, Smaranda Andreea Trică

Keywords: depreciation, depreciation regime, ordinary use durations
JEL Codes: M41 Accounting
DOI:

Abstract
Paper

31. OBJECTIVES AND PARTICULARITIES OF DECISIONS IN THE CONTEXT OF CORPORATE GOVERNANCE

Authors: : Florin Boghean, Elena Hlaciuc, Lucia Moroşan-Dănilă, Carmen Boghean

Keywords: accounting systems, decision processes, corporate governance, financial information.
JEL Codes: M41
DOI:

Abstract
Paper

32. INTERNATIONAL FINANCIAL REPORTING STANDARD (IFRS) WILL SUPPORT MANAGEMNET ACCOUNTING SYSTEM FOR SMALL AND MEDIUM ENTREPRISE (SME)?"

Authors: : Sorin Briciu, Constantin Groza, Ioan Gânfălean

Keywords: IFRS ,Management Accounting. SWOT
JEL Codes: M 40, M 41
DOI:

Abstract
Paper

33. STRATEGIC OUTLINES: BETWEEN VALUE AND DIGITAL ASSETS MANAGEMENT

Authors: : Delia Băbeanu, Alexandru Adrian Gavrilă, Valerica Mareş

Keywords: Digital Assets Management (DAM), architecture of DAM, Strategy for DAM
JEL Codes: M15
DOI:

Abstract
Paper

35. FINANCIAL AND ACCOUNTING INFORMATION SYSTEMS INTEROPERABILITY

Authors: : Iuliana Ionescu, Bogdan Ionescu, Florin Mihai, Silviu Cojocaru

Keywords: SOA (Service Oriented Architecture), Informational Integrated Systems, XML (eXtended Markup Language), Visual Studio .NET, Web Services
JEL Codes: M 41
DOI:

Abstract
Paper

36. FINANCIAL STATEMENTS UNDERSTANDABILITY BASED AN EXPLANATORY NOTES

Authors: : Flavia Stoian, Ana Morariu, Neluta Mitea, Cornel Crecana

Keywords: Accurate presentation, financial statements, financial position, performance, cash flows, accounting policies and explaining notes economic decisions
JEL Codes: M 41
DOI:

Abstract
Paper

37. MANAGING TRANSACTION EXPOSURE

Authors: : Dalina Dumitrescu

Keywords: foreign exchange exposure, currency risk, hedging.
JEL Codes: G30, F31
DOI:

Abstract
Paper

38. UNDERLYING FACTORS OF PERSISTENT INFLATION IN ROMANIA

Authors: : Vasile Dedu, Bogdan Andrei Dumitrescu

Keywords: inflation rate, output gap, cost-push inflation, demand-pull inflation
JEL Codes: E31
DOI:

Abstract
Paper

39. EMPIRICAL EVIDENCE ON THE INFLUENCE OF STAKEHOLDER THEORY UPON THE CAPITAL STRUCTURE OF ROMANIAN COMPANIES

Authors: : Carmen Corduneanu, Laura Raisa Miloş

Keywords: capital structure, stakeholder theory, Romanian listed companies
JEL Codes: G30, G32
DOI:

Abstract
Paper

40. THE CAPITAL REQUIREMENTS FOR FINANCIAL INSTITUTIONS IN THE CONTEXT OF BASEL II

Authors: : Gabriela Victoria Anghelache, Ana Cornelia Olteanu, Alina Nicoleta Radu

Keywords: operational risk; operational risk management; basic indicator approach, standardized approach, advanced measurement approach
JEL Codes: E42, C02, G32, G33
DOI:

Abstract
Paper

41. TESTING THE EFFICIENCY MARKET HYPOTHESIS FOR THE ROMANIAN STOCK MARKET

Authors: : Bogdan Dima, Laura Raisa Miloş

Keywords: efficiency market hypothesis, Romanian stock exchange, BET
JEL Codes: G10, G12, G17
DOI:

Abstract
Paper

42. THE FISCAL REVENUES AND PUBLIC EXPENDITURES: IS THEIR EVOLUTION SUSTENABLE? THE ROMANIAN CASE

Authors: : Bogdan Dima, Oana Lobonţ, Cristina Nicolescu

Keywords: fiscal policy, sustainability, cointegration tests, budget revenues and expenditures
JEL Codes: H20, H63, C22, C32
DOI:

Abstract
Paper

43. TESTING CAPITAL ASSET PRICING MODEL FOR ROMANIAN CAPITAL MARKET

Authors: : Alina Lucia Trifan

Keywords: Capital Asset Pricing Model (CAPM), beta, risk free rate, risk premium, expected return
JEL Codes: G12
DOI:

Abstract
Paper

44. CONSIDERATIONS REGARDING THE INFLUENCE OF THE BASE LEADING RATE OVER INVESTMENT PROJECTS FINANCED BY EU FUNDS

Authors: : Attila Tamaş Szora, Iulian Bogdan Dobra

Keywords: discount rate, base leading rate, internal rate of return (IRR), net present value (NPV)
JEL Codes: D63, E22, E43, E58, G21, G31
DOI:

Abstract
Paper

45. OPTIMAL SIZE OF GOVERNMENT SPENDING. THE CASE OF EUROPEAN UNION MEMBER STATES

Authors: : Mihai Mutaşcu, Marius Miloş

Keywords: public expenditure, economic growth, optimum level, public sector
JEL Codes: H10, H50, H70
DOI:

Abstract
Paper

46. BEHAVIOURAL FINANCE AND THE STUDY OF THE IRRATIONAL FINANCIAL CHOICES OF CREDIT CARD USERS

Authors: : Murat Kıyılar, Okan Acar

Keywords: Behavioral Finance, Human Behavior, Psychology, Behavior
JEL Codes: A12, D01
DOI:

Abstract
Paper

47. THE ISSUE OF MUNICIPAL BONDS, A CHALLENGE FOR THE ROMANIAN LOCAL PUBLIC ADMINISTRATIONS

Authors: : Tatiana Mosteanu, Carmen Maria Lacatus

Keywords: municipal bonds, local public administration, decentralization, rating;
JEL Codes: G11, H72, H74;
DOI:

Abstract
Paper

48. AN EMPIRICAL STUDY OF CORRELATION BETWEEN NET ASSETS AND OWN FUNDS IN THE ROMANIAN BANKING SYSTEM DURING 2001-2008

Authors: : Adela Socol, Adina Dănuleţiu, Mihaela Aldea

Keywords: Pearson correlation coeficient, Elements of capital ratio, Required banking capital
JEL Codes: G21, E22, D63
DOI:

Abstract
Paper

49. THE ASSESSMENT PROCEDURE OF THE OPERATIONAL RISK EVENTS

Authors: : Iulia Iuga

Keywords: operational risk, frequency and validation, risk levels, monitor, indicators.
JEL Codes: G21; E58; G24
DOI:

Abstract
Paper

50. FISCAL POLICY AND ECONOMIC GROWTH IN ROMANIA

Authors: : Cosmin Enache

Keywords: fiscal policy, economic growth, government budget constraint
JEL Codes: E62, O40, C20
DOI:

Abstract
Paper

51. CORPORATE INCOME TAXATION EFFECTS ON INVESTMENT DECISIONS IN THE EUROPEAN UNION

Authors: : Ioan Talpoş, Ionel Vancu

Keywords: corporate income taxation, investment, q theory
JEL Codes: E62, O40, C20
DOI:

Abstract
Paper

52. STRATEGIES FOR THE MANAGEMENT OF THE BANK'S ASSETS AND LIABILITIES

Authors: : Cornel Nicolae Jucan

Keywords: Assets, Business, Correlation, Interest, Liabilities, Optimization, Management
JEL Codes: G21, M21
DOI:

Abstract
Paper

53. EUROPEAN UNION'S FINANCIAL INSTRUMENTS FOR ECONOMIC RECOVERY OF THE MEMBER STATES

Authors: : Ioan Lazăr

Keywords: economic crisis, funding instruments, economic recovery plan, public administration/local government, European funds, public finances.
JEL Codes:
DOI:

Abstract
Paper

54. THE PUBLIC INTERNAL AUDIT COMMITTEE IN THE SOCIAL HEALTH INSURANCE SECTOR- A NECESSITY IN ROMANIA

Authors: : Iulian Bogdan Dobra, Attila Szora Tamas

Keywords: audit committee, internal audit, corporate governance, risk management, healthcare
JEL Codes: G34, G38, M42, H10, H51, I18
DOI:

Abstract
Paper

55. BASICS FOR A GRAPHICAL MODEL OF RISK - PERFORMANCES CORRELATION

Authors: : Daniel Cîrciumaru, Marian Siminică, Mirela Ganea

Keywords: performances, risk, efficiency, degree of operating leverage, degree of financial leverage
JEL Codes: G34
DOI:

Abstract
Paper

56. THE FIGHT AGAINST FRAUD AND TAX EVASION IN THE EUROPEAN UNION. THE PROTECTION OF COMMUNITY FINANCIAL INTERESTS IN ROMANIA

Authors: : Stela Aurelia Toader, Mihai Aristotel Ungureanu, Iuliana Predescu, Antoniu Predescu

Keywords: OLAF, DLAF, European funds, fraud
JEL Codes: F36, F39, F55, G28, H26, H87
DOI:

Abstract
Paper

57. FINANCIAL CONTAGION AND INVESTORS BEHAVIOR

Authors: : George Horia Ionescu, Dragoş Mihai Ungureanu, Ruxandra Dana Vilag, Florian Bogdan Stoian

Keywords: investor behaviour, financial crisis, rational investor, irational investor, financial contagion
JEL Codes: G11, G12, G19
DOI:

Abstract
Paper

58. THE CORPORATE GOVERNANCE OF PUBLIC ENTITIES IN ROMANIA

Authors: : Daniela Zăpodeanu, Marcel Boloş, Lucia Kolozsi

Keywords: corporate governance, public efficiency, public governance.
JEL Codes: G28
DOI:

Abstract
Paper

59. THE IMPACT OF HOUSEHOLD SECTOR RISKS TO THE SOUNDNESS OF THE ROMANIAN BANKING SYSTEM

Authors: : Nicolae Dardac, Iustina Boitan

Keywords: banking system vulnerability, prudential indicators, households' financial position, logistic regression
JEL Codes: G21, H31
DOI:

Abstract
Paper

60. ANALYSIS TO INSTRUMENTS OF MONETARY POLICY USED BY NATIONAL BANK OF ROMANIA STARTING WITH 1990 IN THE CONTEXT OF EUROPEAN UNION INTEGRATION

Authors: : Anisoara Niculina ApetriŞ, Irina Staefana CibotariuŞ, Camelia Catalina MihalciucŞ

Keywords: monetary policy, price stability, the re-financing policy, the minimal compulsory reserve, the open - market policy
JEL Codes: E52
DOI:

Abstract
Paper

61. CARD FRAUD EVOLUTION REGULATION AND PREVENTION MEASURES

Authors: : Daniela Bojan

Keywords: Card, ATM - automated teller machine, POS - point of sale
JEL Codes: D18, G21, K4
DOI:

Abstract
Paper

1. ROMANIA IN EU CONTEXT. COMPETITIVENESS AND KNOWLEDGE-BASED ECONOMY

Authors: : Gheorghe Zaman, Blănaru Adrian

Keywords: competitiveness; knowledge-based society; national and international value chains; catching-up; convergence; digital divide; brain drain; knowledge creation, absorption and diffusion.
JEL Codes: E00
DOI:

Abstract
Paper

2. ECONOMIC EFFECTS OF CEE COUNTRIES INTEGRATION INTO THE EUROPEAN UNION

Authors: : Gheorghe Zaman

Keywords: Economic integration, EU policy of economic and social cohesion, structural funds, absorption capacity, economic development, macroeconomic modeling and forecasting.
JEL Codes: C53, E17, F15, F36, F43, F47, O19
DOI:

Abstract
Paper

3. POST-ACCESSION PRIORITIES: ROMANIAN NATIONAL STRATEGY FOR DEVELOPMENT 2007-2013

Authors: : Emilian M. Dobrescu, Cristina Barna

Keywords: post-accession, national plan for development, national strategy of development, structural funds, structural funds absorption rate
JEL Codes: O19, O20
DOI:

Abstract
Paper

4. MACROECONOMIC DETERMINANTS OF RADICAL INNOVATIONS AND INTERNET BANKING IN EUROPE

Authors: : Erhan Atay

Keywords: Radical Innovation, Internet Banking, Macroeconomy
JEL Codes: O31, O32, O39
DOI:

Abstract
Paper

5. SOME ASPECTS ON ADJUSTING THEORY WITH PRACTICE USING AN INTELLIGENT E-LEARNING SYSTEM

Authors: : Nicolae Mărginean, Dan Racoviţan

Keywords: expert system, e-learning, theory, practice, production rules
JEL Codes: M15
DOI:

Abstract
Paper

6. KNOWLEDGE SHARING IN LOGISTIC NETWORKS

Authors: : Ştefan Nedelea, Laura Adriana Păun

Keywords: Knowledge, coordination, logistic network
JEL Codes: L14, L1
DOI:

Abstract
Paper

7. E-MONEY DEVELOPMENT WITHIN CONTEMPORARY ECONOMIES

Authors: : Bogdan-Ion Boldea, Maria Boldea

Keywords: evolution, knowledge, e-money, development
JEL Codes: E00, E60, O11
DOI:

Abstract
Paper

8. EXPORT QUALITY MANAGEMENT IN A WORLD GLOBAL ECONOMY

Authors: : Octavian-Liviu Olaru, Constanta Chitiba

Keywords: quality, management, foreign trade, efficiency
JEL Codes: F19
DOI:

Abstract
Paper

9. STOCHASTIC MODELING OF THE MACROECONOMIC AGGREGATES - STUDY CASE: ROMANIAN ECONOMIC RELATIONS

Authors: : Liviu-Stelian Begu, Alina Cretu, Adriana Alexandru

Keywords: factorial analysis, balance of payments, cluster of countries, external relations
JEL Codes: F19, L14
DOI:

Abstract
Paper

10. THE INTERNATIONAL BUSINESS ENVIRONMENT AND THE ISSUE OF RISKS FOR INTERNATIONAL BUSINESSES

Authors: : Ioan Rotariu, Emoke-Szidonia Feder

Keywords: international business environment, certainty, uncertainty, risk
JEL Codes: F4, F41
DOI:

Abstract
Paper

11. THE OPENNESS OF THE ECONOMY AS A DYNAMIC PROCESS

Authors: : Ivan Iliev, Georgi Marinov

Keywords: open economy, Grubel-Lloyd index, transitional economy
JEL Codes: F14, F41, O11, O52, P23
DOI:

Abstract
Paper

12. NETWORKING IN KNOWLEDGE ECONOMY (PART I)

Authors: : Piotr Pachura

Keywords: networks, knowledge economy, innovations, regional development
JEL Codes: B41, C80, O30
DOI:

Abstract
Paper

13. NETWORKING IN KNOWLEDGE ECONOMY (PART II)

Authors: : Piotr Pachura

Keywords: networks, knowledge economy, innovations, regional development
JEL Codes: B41, C80, O30
DOI:

Abstract
Paper

14. THE RELATIONSHIP BETWEEN ECOTOURISM CLUSTERS AND INNOVATION MILIEU IN THE REGION OF SOUTH-EASTERN EUROPE

Authors: : Ágnes Fodor, László Sitanyi

Keywords: Innovative environment (milieu), Ecotourism, Ecotourism Clusters, Networks, Spatial development
JEL Codes: L83, O30
DOI:

Abstract
Paper

15. INVESTMENT AND INNOVATION IN SUPPORT OF RURAL DEVELOPMENT IN ROMANIA

Authors: : Carmen Năstase, Carmen Chasovschi, Mariana Lupan

Keywords: innovation, support of development, technology platforms
JEL Codes: O10, O20, O30, O31
DOI:

Abstract
Paper

16. DETERMINANTS OF INCREASING EU FUNDS ABSORPTION CAPACITY IN ROMANIA

Authors: : George Georgescu

Keywords: economic development, EU integration, structural funds, determinants of absorption capacity, absorption rate, operational programs.
JEL Codes: F15, F36, F43, O19
DOI:

Abstract
Paper

17. RESPONSIBILITY, DETERMINANT FOR THE EFFICIENCY OF GOVERNANCE

Authors: : Florina Popa

Keywords: governance, responsibility, good governance
JEL Codes: H, H1, H11
DOI:

Abstract
Paper

18. THE IMPACT OF R&D INVESTMENT ON PRODUCTIVITY

Authors: : Steliana Sandu, Cristina Modoran

Keywords: R&D stock, R&D spillover, R&D effect on TPF
JEL Codes: O52, O41, P40
DOI:

Abstract
Paper

19. IMPACT OF GREENHOUSE EFFECT GASES ON CLIMATIC CHANGES. MEASUREMENT INDICATORS AND FORECAST MODELS

Authors: : Valentina Vasile, Mariana Balan

Keywords: greenhouse effect gas emissions, impact, performance indicators, modelling
JEL Codes: C13, C22, Q43, Q53
DOI:

Abstract
Paper

20. INFORMATION SOCIETY: NEW CHALLENGES FOR SUSTAINABLE DEVELOPMENT

Authors: : Crina Malcoci, Raul Felix Hodoş

Keywords: eie: sustainable development, e-commerce, e-government, cultural diversity
JEL Codes: K32, K39, O11, O52, Q01, Q55, Q56
DOI:

Abstract
Paper

21. THE IMAGE OF COMPANY, ESSENTIAL FACTOR IN DEVELOPING THE MARKET STRATEGIES

Authors: : Florin Radu Pintea, Janetta Sîrbu, Boris Samochis

Keywords: company, questionnaire, marketing strategies, marketing research
JEL Codes: M31
DOI:

Abstract
Paper

22. REGIONAL PLANNING MODELS IN ORDER TO STIMULATE THE RESEARCH-DEVELOPMENT AND INNOVATIVE ACTIVITIES

Authors: : Daniela Antonescu

Keywords: regional innovation, plan of regional development
JEL Codes: R1, R10, R11
DOI:

Abstract
Paper

23. SUSTAINABLE CONSUMPTION AND PRODUCTION

Authors: : Florin Franţ, Mirela Minică

Keywords: sustainable,development, economic
JEL Codes: O11, O18, O21, O41
DOI:

Abstract
Paper

24. ROMANIA AND THE KNOWLEDGE-BASED ECONOMY: INNOVATION THE SOURCE OF ECONOMIC GROWTH

Authors: : Holban (Oncioiu) Ionica, Oncioiu Florin Razvan

Keywords: innovation, economic growth, knowledge
JEL Codes: O32,Q55
DOI:

Abstract
Paper

25. THE EQUITY OF THE FINANCIAL ALLOCATIONS IN THE EUROPEAN UNION

Authors: : Ana-Maria Marinoiu, Doina Crişan-Hăbeanu

Keywords: financial alocation, absorption degree, structural funds, The European Union
JEL Codes: H53, E01, F42
DOI:

Abstract
Paper

26. DIGITAL TEHNOLOGIES. AN OVERVIEW OF CURRENT EVOLUTIONS AND IMPACT

Authors: : Claudia Ionescu, Vasile Dumitraş

Keywords: digital revolutions, communication equipment, broadcasting media
JEL Codes: O31, E01, O33
DOI:

Abstract
Paper

27. SUSTAINABLE DEVELOPMENT OF THE ROMANIAN RURAL AREAS

Authors: : Vasile Burja, Carmen Morariu, Otilia Rusu

Keywords: rural area, sustainable development, strategies, sustainable agriculture
JEL Codes: R0, Q18
DOI:

Abstract
Paper

28. KNOWLEDGE BASED ECONOMY IN ROMANIA

Authors: : Mădălina Cristina Tocan

Keywords: knowledge, knowledge based economy, evaluation
JEL Codes: O10, O30
DOI:

Abstract
Paper

29. ASPECTS REGARDING THE INTERDEPENDENCE BETWEEN AGGREGATED DEMAND AND OFFER

Authors: : Maria Macriş

Keywords: aggregated demand and offer, general level of prices, national production.
JEL Codes: B22
DOI:

Abstract
Paper

30. ASPECTS REGARDING THE FINANCING OF HIGHER EDUCATION

Authors: : Adrian Macriş, Maria Macriş

Keywords: basic financing, complementary financing, State higher education, university autonomy.
JEL Codes: I22
DOI:

Abstract
Paper

31. INTEGRATION PHENOMENON - ECONOMIC TRANSFORMATION FOR THE MEMBER STATES' ECONOMIES

Authors: : Ionela Gavrilă - Paven, Coriolan Simedru Dan

Keywords: European Union, globalization, integration phenomenon, economic transformations
JEL Codes: O52, O41, P40
DOI:

Abstract
Paper

32. PARTICULARITIES OF THE POPULATION, OCCUPATION AND STRUCTURE OF UNEMPLOYMENT IN ROMANIA AND ITS WESTERN REGION

Authors: : Gherghel Silvia

Keywords: unemployment rate, employment, active population, labor market, labor force
JEL Codes: J62,J64
DOI:

Abstract
Paper

33. REVERSE LOGISTICS IN GLOBALIZATION ASPECTS

Authors: : Janusz Grabara, Iwona Grabara

Keywords: reverse logistics management, global market.
JEL Codes: M10
DOI:

Abstract
Paper

34. THE DYNAMIC CIPHERS - NEW CONCEPT OF LONG-TERM CONTENT PROTECTING

Authors: : Grzegorz Szewczyk

Keywords: Content protection, Cryptosystem, Dynamic cryptography, Linear Feedback Shift Registers, Object-oriented programming, One-time pad, Random key, random number generators, Statistical evaluation of ciphers.
JEL Codes: D83
DOI:

Abstract
Paper

35. THE AGRICULTURAL COOPERATION ROLE WITHIN THE RELATION BETWEEN PRODUCER AND CONSUMER OF INFORMATION

Authors: : Gabriel Popescu, Victor Manole

Keywords: co-operative sector, Common Agricultural Policy (CAP), European-type co-operative, knowledge transfer operation
JEL Codes: Q13
DOI:

Abstract
Paper

36. THE PARADIGM OF THE MANAGERIAL POSITION

Authors: : Moise Ioan Achim, Larisa Dragolea

Keywords: manager, performance, character, confidence, competence
JEL Codes: M12
DOI:

Abstract
Paper

37. REGIONAL KNOWLEDGE MANAGEMENT FOR THE SUSTAINABLE DEVELOPMENT

Authors: : Mihaela Mureşan

Keywords: regional sustainable development set of sustainable development indicators, embedded knowledge, e-democracy, e-Government
JEL Codes: R13, R15, P25
DOI:

Abstract
Paper

38. MANAGEMENT IN PRIVATIZED ENTERPRISES IN POLAND

Authors: : Ewa Bitner, Jan Długosz

Keywords: management, fixed-term management contracts, management effectiveness, enterprises of opencast mining sector
JEL Codes: L1, L2
DOI:

Abstract
Paper

39. MODELLING IN INNOVATION PROCESS

Authors: : Aneta Pachura

Keywords: SME, innovation, modelling, economic development
JEL Codes: O31, O33
DOI:

Abstract
Paper

40. RFID TECHNNOLOGY - NEW CHALLENGE FOR MANUFACTURING AND LOGISTICS CENTERS

Authors: : Beata Skowron-Grabowska

Keywords: RFID, logistics centre, project
JEL Codes: M10
DOI:

Abstract
Paper

41. CLUSTER INITIATIVES IN EU POLICY

Authors: : Piotr Pachura

Keywords: cluster, innovativness, UE policy
JEL Codes: E2
DOI:

Abstract
Paper

42. DECISION SUPPORT AT THE LOGISTIC MANAGEMENT STRATEGY

Authors: : Marta Starostka-Patyk, Iwona Grabara

Keywords: logistics, logistic management, decision support system
JEL Codes: M15
DOI:

Abstract
Paper

43. EFFICIENCY OF APPLICATION OF RFID IN SUPPLY CHAIN MANAGEMENT

Authors: : Aleksandra Nowakowska

Keywords: RFID, supply chain
JEL Codes: L1, L2
DOI:

Abstract
Paper

44. MANAGING KNOWLEDGE IN INSURANCE COMPANIES

Authors: : Melinda Plescan, Marius Gavriletea

Keywords: knowledge management, insurance companies, ethics
JEL Codes: G22, M12
DOI:

Abstract
Paper

45. THE POSSIBILITY OF TEACHING OPERATIONAL RESEARCH IN THE TOURISM AND HOSPITALITY SECTION

Authors: : László Papp

Keywords: operational research, analyses, simplex method, Solver
JEL Codes: M1, D21, D83, D9
DOI:

Abstract
Paper

46. ORGANIZATIONAL COMPETENCES FOR THE ROMANIAN TOURISTIC FIRM AND WAYS TO CONCEIVE THEM

Authors: : Mălina Cordoş

Keywords: competences, vocation, capability, knowledge
JEL Codes: D21, D83, L21
DOI:

Abstract
Paper

47. WHAT ARE ROMANIA'S CHANCES OF BECOMING A KNOWLEDGE-BASED ECONOMY?

Authors: : Ioan Achim Moise, Teodora Popescu

Keywords: knowledge-based economy, Lisbon Strategy, Romania.
JEL Codes: D8, O31, O52, R11
DOI:

Abstract
Paper

48. SERVICE QUALITY MANAGEMENT THROUGH CUSTOMER ORIENTATION

Authors: : Larisa Dragolea, Dănuţ Ungureanu, Vatra Dornei

Keywords: quality management, principles, customer
JEL Codes: M12
DOI:

Abstract
Paper

49. TOWARDS A LIFE LONG LEARNING AND A KNOWLEDGE SOCIETY

Authors: : George M. Korres, Constantinos Tsamadias

Keywords: Life Long Learning, Education, Training, Knowledge, Socio-Economic Development.
JEL Codes: D8
DOI:

Abstract
Paper

50. CONSUMER IDENTITY AND IMPLICATIONS FOR THE BRAND

Authors: : Raluca Mihalcea, Iacob Cătoiu

Keywords: identity, consumer divergence, reference groups, brand image, brand culture
JEL Codes: M31
DOI:

Abstract
Paper

51. NATION BRANDS AND TOURIST DESTINATIONS - AN EXPLORATORY ANALYSIS OF ROMANIA IN THE CONTEXT OF CENTRAL AND EASTERN EUROPE MARKETS

Authors: : Virgil Balaure, Călin Vegheş

Keywords: nation brands, tourist destinations, communication
JEL Codes: M31
DOI:

Abstract
Paper

52. WINE CHAIN IN ROMANIA - A MARKETING APPROACH

Authors: : Victor Manole, Raluca Andreea Ion, Georgiana Raluca Lădaru

Keywords: vine, grapes, hybrids, wine industry
JEL Codes: Q11, Q 13, Q24, L1
DOI:

Abstract
Paper

53. MEASURING QUALITY OF THE SERVICES PROVIDED BY THE COMMERCIAL WEB SITES

Authors: : Filimon Stremţan, Andreea Muntean

Keywords: Internet, electronic services quality, online shopping, electronic commerce
JEL Codes: M31
DOI:

Abstract
Paper

54. NEW METHODOLOGIES AND TENDENCIES IN QUALITATIVE MARKETING RESEARCH

Authors: : Arcadie Hinescu, Ionela Gavrila-Paven

Keywords: qualitative marketing research, consumers, tendencies, competition
JEL Codes: M31, M31, M39
DOI:

Abstract
Paper

55. CHANGES AND ENTAILS ON ROMANIAN RETAIL MARKET

Authors: : Sorin Prada

Keywords: Supermarket, hypermarket,cash&carry, dicount
JEL Codes: M31, M39
DOI:

Abstract
Paper

56. ENTREPRENEURIAL UNIVERSITY - A NEW VISION ON THE ACADEMIC COMPETITIVENESS IN A WORLD IN MOTION

Authors: : Andreea Strâmbu-Dima, Călin Vegheş

Keywords: entrepreneurial university, competitiveness
JEL Codes: M
DOI:

Abstract
Paper

57. KEEPING AND ENCOURAGING NEW BUSINESS

Authors: : Ruxandra Radoviciu, Iulia Iuga

Keywords: business; strategy; encouraging businesses; communication methods
JEL Codes: M31; R58
DOI:

Abstract
Paper

58. SOLUTIONS FOR TEST OF SUPREM PENETRATION ABILITY OF COMPETITORS ON INTERNATIONAL MARKETS

Authors: : Iuliana Cenar

Keywords: globalization, entities survival, competitive ability, strategy
JEL Codes: M31
DOI:

Abstract
Paper

59. STUDY REGARDING THE QUALITY AROMATIZED WATERS

Authors: : Maria Popa, Mirel Glevitzky, Mihaela Vica, Simona Varvara

Keywords: aromatized waters, functional ingredients, preservatives, microbiology
JEL Codes: Q50, Q57
DOI:

Abstract
Paper

60. PROMOTIONAL STRATEGY OF THE ALBA IULIA FORTRESS

Authors: : Andreea Muntean, Lucian Marina

Keywords: promotional strategy, cultural tourism
JEL Codes: M 31
DOI:

Abstract
Paper

61. MANAGEMENT OF CONSUMERS' ATTENTION - WHAT CAN THE ADVERTISER DO TO SURVIVE THE MEDIA REVOLUTION

Authors: : Kwiatkowska Joanna

Keywords: the media, neuromarketing, advertisement
JEL Codes: M3, M37, M39
DOI:

Abstract
Paper

62. FROM THE PRIMACY OF PRODUCTION TO THAT OF THE MARKET - A TENDENCY IN THE THEORY AND PRACTICE OF THE DEVELOPMENT OF MARKETING AT THE LEVEL OF ORGANIZATION

Authors: : Adriana Ionescu

Keywords: primacy of production, primacy of selling, primacy of market
JEL Codes: M31
DOI:

Abstract
Paper

63. PLANNING A STRATEGY FOR KEEPING THE CUSTOMERS

Authors: : Ruxandra Radoviciu

Keywords: strategy, customers, cause - effect chain
JEL Codes: M31, O21
DOI:

Abstract
Paper

1. COMPREHENSIVE INCOME IN EUROPE: VALUATION, PREDICTION AND CONSERVATIVE ISSUES

Authors: : Igor Goncharov, Allan Hodgson

Keywords: comprehensive income, value relevance, analyst forecast revisions, European IFRS, accounting conservatism
JEL Codes: M41, G12
DOI:

Abstract
Paper

2. FACTORS INFLUENCING THE EXTENT OF CORPORATE COMPLIANCE WITH IFRS. THE CASE OF HUNGARIAN LISTED COMPANIES

Authors: : Szilveszter Fekete, Dumitru Matiş, János Lukács

Keywords: IAS/IFRS, compliance, disclosure, Hungary
JEL Codes: M40, M41
DOI:

Abstract
Paper

3. EMPIRICAL ANALYSIS OVER THE EVOLUTION OF THE INNOVATIONAL FIXED COSTS AND ITS RECOGNITION IN THE HUMAN RESOURCES ORIENTATED ENVIRONMENT

Authors: : Ana Morariu, Flavia Stoian, Ana Maria Marinoiu, Doina Crişan Hăbean

Keywords: the fixed costs, human resources
JEL Codes: M41
DOI:

Abstract
Paper

4. PRO AND CONTRA OPINIONS REGARDING A SME ACCOUNTING STANDARD

Authors: : Adriana Tiron Tudor, Alexandra Muţiu

Keywords: accounting, international standard, SME
JEL Codes: M41
DOI:

Abstract
Paper

5. THE CHANGING ROLE OF ACCOUNTANTS IN A TRANSITION ECONOMY - EVIDENCE FROM ROMANIA

Authors: : Cătălin Nicolae Albu, Nadia Albu, Robert Faff, Allan Hodgson

Keywords: accountants in transition, hybridization of accounting roles, Romanian accounting profession, two-cycle accounting system, enterprise resource planning, job-offer analysis
JEL Codes: M40
DOI:

Abstract
Paper

6. THE PARTICULARITIES OF PRODUCT COST CALCULATION AT THE ENTERPRISES WITH SEASONAL ACTIVITY

Authors: : Viorel Ţurcanu, Viorica Zaporojan

Keywords: cost, calculation of cost, correlation coefficient, services of interdependent sections, distribution basis, and method of cost calculation.
JEL Codes: M 41
DOI:

Abstract
Paper

7. INTERNAL AUDIT FOR FINANCIAL INVESTMENT COMPANIES - ASSURANCE FOR ADEQUATE SUPERVISING OF CORPORATE GOVERNENCE PRINCIPLES

Authors: : Tatiana Dănescu, Ovidiu Spătăcean

Keywords: investment companies, corporate governance structures, internal control, management policies, tests and procedures
JEL Codes: M42
DOI:

Abstract
Paper

8. APPROACHES OF ENVIRONMENTAL INFORMATION AUDIT IN ANNUAL REPORTS

Authors: : Leontina Beţianu, Iuliana Georgescu

Keywords: environmental auditing, annual report, environmental information, environmental accounting
JEL Codes: M42, Q59
DOI:

Abstract
Paper

9. ROMANIAN COMPANIES' WEB-BASED DISCLOSURE CHOICES AND CAPITAL MARKETS

Authors: : Victoria Bogdan, Cosmina Mădălina Pop

Keywords: internet financial reporting, mandatory and voluntary disclosure, capital markets, listed companies
JEL Codes: G10, G14, M14, M41
DOI:

Abstract
Paper

10. A GENERAL VIEW OVER THE STRUCTURAL FUNDS IN TOURISM - CASE STUDY ROMANIA -

Authors: : Lucia Sucală, Cristina Nistor

Keywords: tourism, accounting, audit, regional policy
JEL Codes: L83, M41, M42, R58
DOI:

Abstract
Paper

11. DRAWING UP THE FINANCIAL BUDGET IN THE CASE OF A PUBLIC TRANSPORTATION COMPANY

Authors: : Sorin Adrian Achim, Monica Violeta Achim, Mirela-Oana Pintea, Alin - Ionel Ienciu

Keywords: financial management, budget, financial budget, profit center
JEL Codes: M 41
DOI:

Abstract
Paper

12. REQUEST OF THE EUROPEAN DEVELOPMENT AND GLOBALIZATION: THE PAYMENT BASED ON SHARES (IFRS 2)

Authors: : Gheorghe Lepădatu

Keywords: balance sheet, opening IFRS, previous GAAP, shares, financial instruments, fair value
JEL Codes: M41
DOI:

Abstract
Paper

13. FINANCIAL REPORTING IN THE LODGING INDUSTRY FROM THE SEGMENT REPORTING ASPECT

Authors: : Andor Pajrok

Keywords: the lodging industry, IAS
JEL Codes: M410
DOI:

Abstract
Paper

14. VARIABLE AND FIXED COSTS IN COMPANY MANAGEMENT

Authors: : Sorin Briciu

Keywords: fixed costs, variable costs, the cost of the under-activity
JEL Codes: M 41
DOI:

Abstract
Paper

15. HARMONIZATION AND STANDARDIZATION OF THE ACCOUNTING AND ITS FUNCTIONS

Authors: : Elżbieta Wysłocka

Keywords: accounting, harmonization, standardization, function
JEL Codes: M41
DOI:

Abstract
Paper

16. INCOMES AND EXPENSES DEFINE ELEMENTS OF THE BUDGETARY ACCOUNTING OF PUBLIC INSTITUTIONS ACCOUNTING

Authors: : Iuliana Cenar

Keywords: public accounting, the public institution accounting, budgetary accounting, incomes, expenses
JEL Codes: M41, P43, H83
DOI:

Abstract
Paper

17. THE ANNUAL REPORTS AND FINANCIAL DECISIONS

Authors: : Maria Berheci

Keywords: financial statements, balance sheet, income statement, cash flow statement, decision.
JEL Codes: M41, M48
DOI:

Abstract
Paper

18. THE RELATIONSHIP BETWEEN INTERNAL AND EXTERNAL AUDIT

Authors: : Atanasiu Pop, Cristina Boţa-Avram, Florin Boţa-Avram

Keywords: internal audit, external audit, objectivity, competence
JEL Codes: M42
DOI:

Abstract
Paper

19. FINANCIAL COMUNICATION THROUGH THE FINANCIAL STATEMENTS ACORDING TO THE INTERNATIONAL ACCOUNTING SETTLEMENTS

Authors: : Elena Hlaciuc, Camelia Mihalciuc, Anişoara Apetri

Keywords: financial statements, IASB, IAS/IFRS financial reporting
JEL Codes: M41
DOI:

Abstract
Paper

20. THE ADAPTATION OF ACCOUNTING DATA WITHIN INTEGRATED INFORMATICS SYSTEMS

Authors: : Radu Bălună, Daniela Bălună, Traian Vuia Teacher

Keywords: decision, informational system, integrated system, ERP
JEL Codes: M40
DOI:

Abstract
Paper

21. THE PRICING OF AUDIT SERVICES: EVIDENCE FROM ROMANIA

Authors: : Atanasiu Pop, Oana - Raluca Iosivan

Keywords: Romania, Auditor's fees, External auditing, Auditors, Modelling
JEL Codes: M42, L84
DOI:

Abstract
Paper

22. ACCOUNTING ASPECTS OF THE ACQUISITION OF TANGIBLE ASSETS THROUGH LEASING

Authors: : Ionela Cornelia Stanciu, Nicolae Todea

Keywords: Leasing, lessor, finance lease
JEL Codes: M 41, O10
DOI:

Abstract
Paper

23. FISCAL POLICY SUSTAINABILITY IN ROMANIA

Authors: : Ioan Talpoş, Cosmin Enache

Keywords: fiscal policy, sustainability, stationarity tests, cointegration tests
JEL Codes: H20, H63, C22, C32
DOI:

Abstract
Paper

24. THE REFLECTION OF ENTERPRISE PERFORMANCE THROUGH CASH FLOWS

Authors: : Petru Ştefea, Andrei Pelin, Daniel Brindescu

Keywords: performance, financial flows
JEL Codes: G10
DOI:

Abstract
Paper

25. RECENT CHANGES ON ROMANIAN CAPITAL MARKET'S VOLATILITY IN THE FRAMEWORK OF A COMPONENT GARCH MODEL

Authors: : Dima Bogda, Pirtea Marilen, Murgea Aurora, Mura Petru Ovidiu

Keywords: Romanian capital market, financial crisis, Component GARCH, long-run volatility, short- run volatility
JEL Codes: G10,G15
DOI:

Abstract
Paper

26. SYSTEMIC RISK MANAGEMENT IN THE BANK ACTIVITY: NEW APPROCHES

Authors: : Marin Opriţescu, Alina Georgiana Manta

Keywords: model, systemic risk, warning in time system.
JEL Codes: G21, G24, G32
DOI:

Abstract
Paper

27. THE LEVEL OF THE EXCHANGE RATE AND THE BALANCE OF PAYMENTS, RELATIONS AND INFLUENCES

Authors: : Daniela Zăpodeanu, Mihai Cociuba

Keywords: balance of payments, current account, capital account, exchange rate.
JEL Codes: F40
DOI:

Abstract
Paper

28. CONTROVERCY IN THE EVOLUTION OF THE WORLD AND EUROPEAN FINANCIAL REGULATION

Authors: : Alexandru Olteanu, Mădălina Antoaneta Rădoi (Olteanu)

Keywords: globalization; financial regulation; financial supervision; financial markets efficiency, financial conglomerates.
JEL Codes: F 36
DOI:

Abstract
Paper

29. INVESTMENT DECISIONS IN A FIRM AS THE PART OF BUSINESS FINANCIAL DECISION SYSTEM

Authors: : Melles Hagos Tewolde

Keywords: strategic perspective, decisional framework, components of analysis, economic analysis methods.
JEL Codes: G10
DOI:

Abstract
Paper

30. UNCORRELATIONS IN THE VALUE STOCK EXCHANGE IN BUCHAREST

Authors: : Teodor Hada

Keywords: the stock exchange, index, market
JEL Codes: G10, G15
DOI:

Abstract
Paper

31. THE EFFECTS OF REEVALUATING THE BALANCE SHEET ON THE FINANCIAL STANDING OF THE COMPANY

Authors: : Marian Siminică, Daniel Cîrciumaru, Mirela Ganea

Keywords: Financial analysis, reevaluation, financial standing, balance sheet
JEL Codes: G34
DOI:

Abstract
Paper

33. INFLATION INFLUENCE ABOUT INVESTMENT DECISION

Authors: : Dorel Berceanu, Anca Băndoi

Keywords: investment, decision, inflation, cash flow
JEL Codes: G 31
DOI:

Abstract
Paper

34. THE ECONOMIC EFFICIENCY OF FIELD CROPS CULTIVATION IN SOUTH ROMANIA: TRENDS AND ACTIONS FOR IMPROVEMENT

Authors: : Leonardo Badea, Mihai Mieilă

Keywords: Efficiency analysis, traditional crops, industrial crops
JEL Codes: G31
DOI:

Abstract
Paper

35. MODELS OF RESOURCES ALLOCATION WITHIN THE SUSTAINABLE AGRICULTURAL HOLDINGS

Authors: : Burja Camelia, Todea Nicolae

Keywords: agricultural holdings, natural resources, allocation models, sustainable development
JEL Codes: Q16, Q56
DOI:

Abstract
Paper

36. SHADOW ECONOMY, ECONOMIC GROWTH AND LABOR MARKET. ROMANIAN CASE

Authors: : Mutaşcu Mihai

Keywords: shadow economy, effects, economic growth, labor market
JEL Codes: O17, O40, J40
DOI:

Abstract
Paper

37. THE ESSENCE AND ROLE OF REGULATORY REFORM

Authors: : Rodica Tiron

Keywords: regulatory reform, stages of regulatory reform, deregulation, quality of regulations, principles of regulation, regulatory management.
JEL Codes: G38
DOI:

Abstract
Paper

38. FISCAL POLICY IN ENDOGENOUS ECONOMIC GROWTH MODELS WITH TWO R&D SECTORS

Authors: : Cosmin Enache

Keywords: fiscal policy, endogenous economic growth
JEL Codes: H30, E10, L16, O31, O40
DOI:

Abstract
Paper

39. INVESTMENTS IN IRON AND STELL INDUSTRY SECTION IN POLAND UNDER GLOBALIZATION CONDITIONS

Authors: : Beata Ślusarczyk

Keywords: investments, globalization, mergers and takeovers of companies, iron and steel industry
JEL Codes: G32
DOI:

Abstract
Paper

40. THE EFFICIENCY OF RESOURCE USAGE IN THE SOCIAL HEALTH INSURANCE SYSTEM

Authors: : Cumpănaşuaterina Ecaterina, Văidean Viorela-Ligia

Keywords: social health insurance, the national unique social health insurance fund, public health expenses
JEL Codes: G22, G28, H51, I11, I18
DOI:

Abstract
Paper

41. OVERCONFIDENCE AND TRADING VOLUME: EVIDENCE FROM AN EMERGENT MARKET

Authors: : Zaiane Salma, Abaoub Ezzeddine

Keywords: overconfidence, disposition effect, trading volume, emergent market
JEL Codes: G11; G12
DOI:

Abstract
Paper

42. CAPITAL ADEQUACY IN THE ROMANIAN BANKING SYSTEM

Authors: : Socol Adela

Keywords: Solvency Indicators, Adequate Banking Capitalization, Regulatory Capital
JEL Codes: G21, G24
DOI:

Abstract
Paper

43. ANALYSIS ON THE ROMANIAN BANKING LEGISLATION AND THE BANKS PROBABILITY OF DEFAULT

Authors: : Iulia Iuga

Keywords: probability to default, legal analysis, collateral contracts, jurisdictions
JEL Codes: G21
DOI:

Abstract
Paper

44. THE FINANCIAL EQUILIBRIUM AND COMPETITIVENESS WITHIN AGRICULTURAL HOLDINGS

Authors: : Adina-Elena Dănuleţiu, Dan-Constantin Dănuleţiu

Keywords: financial equilibrium, competitiveness, agricultural holdings, indicator
JEL Codes: G32, Q12
DOI:

Abstract
Paper

45. EXTERNAL AUDIT IN NHS TRUSTS

Authors: : Iulian Dobra

Keywords: Audit regulation; Corporate governance; NHS trusts; Audit independence; Audit quality
JEL Codes: I11
DOI:

Abstract
Paper

46. RECENT EVOLUTIONS OF THE ROMANIAN CAPITAL MARKET IN THE CONTEXT OF FINANCIAL CRISIS

Authors: : Bogdan Dima, Aurora Murgea, Gabriel Marilen Pirtea

Keywords: Romanian capital market, financial crisis, Quandt-Andrews test, BET, BET-C, BET-FI
JEL Codes: G10,G15
DOI:

Abstract
Paper

1. OUTSOURCING IN REVERSE LOGISTICS

Authors: : Janusz Grabara

Keywords: reverse logistics, reverse logistics chain, cost reduction
JEL Codes: M31
DOI:

Abstract
Paper

2. DEVELOPMENT OF LOGISTICS CENTRES IN POLAND

Authors: : Beata Skowron-Grabowska

Keywords: logistics centre, transport, storage, location
JEL Codes: M31
DOI:

Abstract
Paper

3. REVERSE LOGISTICS AS THE ELEMENT OF ENTERPRISE MANAGEMENT

Authors: : Iwona Grabara, Aleksandra Nowakowska

Keywords: reverse logistics, enterprise management, green logistics
JEL Codes: M31
DOI:

Abstract
Paper

4. REVERSE LOGISTICS IN THE ASPECT OF WEEE AND RoHS REGULATIONS

Authors: : Aleksandra Nowakowska, L'ubomir Jahnatek

Keywords: reverse logistic, weee regulations, RoHS regulations, ecological awarness
JEL Codes: M31
DOI:

Abstract
Paper

5. APPLICATION OF ENVIRONMENT MONITORING SYSTEM IN CREATION OF FLEXIBLE ENTERPRISE

Authors: : Dorota Jelonek

Keywords: environment monitoring system, flexible enterprise, environment
JEL Codes: Q5
DOI:

Abstract
Paper

6. ROLE OF 3PL OPERATORS IN IMPROVEMENT IN COMPETITIVE ADVANTAGE OF COMPANIES WITH THE EXAMPLE OF IKEA HANIM POLSKA

Authors: : Joanna Nowakowska

Keywords: third part logistics, logistics outsourcing, logistics services provider
JEL Codes: L13
DOI:

Abstract
Paper

7. THE METHODS OF EARLY WARNING AGAINST THE POSSIBILITY OF BANKRUPTCY - VERIFICATION OF THE MODELS

Authors: : Wioletta Skibińska

Keywords: insolvency, artificial neural networks, financial indicators
JEL Codes: M19
DOI:

Abstract
Paper

8. CHARACTERISTICS OF FRANCHISE ENTERPRISES AS NETWORK ORGANIZATIONS

Authors: : Izabela Turek

Keywords: franchise, network organizations, cooperation
JEL Codes: M19
DOI:

Abstract
Paper

9. INVESTMENT STRATEGY AS A CONDITION FOR PURSUING A COMPANY'S GENERAL STRATEGY

Authors: : Beata Ślusarczyk

Keywords: investemt, investment strategy, company strategy
JEL Codes: L19
DOI:

Abstract
Paper

10. A BUSINESS PLAN FOR “LAHANOKIPOI” AREA OF THESSALONIKI

Authors: : Vasiliki BASDEKIDOU

Keywords: Landscape; Business plan; Business park; Construction; Environment
JEL Codes: M19
DOI:

Abstract
Paper

11. THE USE OF THE ERP-CRM-CIM SYSTEMS WITHIN THE MASTER'S DEGREE PROGRAMMES

Authors: : Virgil Chichernea

Keywords: Enterprise Requirements Planning, Customer Relationship Management, Computer Integrated Manufacturing, education program
JEL Codes: O33
DOI:

Abstract
Paper

12. THE SHIM AND PROFESSIONAL MOBILITY ON THE EDUCATIONAL MARKET IN ROMANIA

Authors: : Dima Ioan Constantin, MIHĂESCU Diana Maria

Keywords: the shim, professional mobility, labour market, educational market
JEL Codes: E24
DOI:

Abstract
Paper

13. PORTFOLIO DECISIONS ON THE INSURANCE MARKET

Authors: : Adrian Victor BADESCU, Adriana Elena SIMION (ISTRATE)

Keywords: portofolio decisions, insurance market, portofolio, real assets, financial assets
JEL Codes: G11
DOI:

Abstract
Paper

14. CONSIDERATIONS ABOUT LABOR MARKET IN ROMANIA - THE MARKET OF EDUCATIONAL SERVICES -

Authors: : MAN Mariana, MIHĂESCU Liviu

Keywords: labour market, educational services, educational system
JEL Codes: E24
DOI:

Abstract
Paper

15. SOME INTERNET MARKETING APPROACHES

Authors: : Marius Adrian RĂDUCEA

Keywords: on - line marketing, advertising, newsletter
JEL Codes: M37
DOI:

Abstract
Paper

16. NEW FIRM CREATION-AN IMPORTANT RESEARCH STREAM EMERGE OF THE UNIVERSITY ENTREPRENEURSHIP

Authors: : Szabo Zsuzsanna, Daniela Ştefanescu

Keywords: new firm, university entrepreneurship, knowledge economy, knowledge society
JEL Codes: M13
DOI:

Abstract
Paper

17. SOFTWARE FOR VIRTUAL ENVIRONMENT IN ECONOMIC SCIENCES

Authors: : Veronica Ştefan

Keywords: Knowledge transfer, 3D Simulation, Web design, Web 3D, eLearning applications
JEL Codes: O33
DOI:

Abstract
Paper

18. SIBIU 2007 EUROPEAN CULTURAL CAPITAL PROGRAM: THE COMMUNICATION MANAGEMENT

Authors: : Rotariu Ilie

Keywords: communication, tourist destination, communication management
JEL Codes: M37
DOI:

Abstract
Paper

19. COMMUNICATION MIGHT BOOST THE EUROPEAN CULTURAL CAPITAL PROGRAM - CASE STUDY SIBIU 2007

Authors: : Rotariu Ilie

Keywords: communication, tourist destination, potential tourists
JEL Codes: M31
DOI:

Abstract
Paper

20. FIRM COMPETITIVENESS GROWTH THROUGH VALUE CHAIN ACTIVITIES

Authors: : Iuliana Ciochină, Carmen Iordache, Răzvan Decuseară, Ramona Chiţu

Keywords: value chain, total value, value activities, value margin
JEL Codes: M21
DOI:

Abstract
Paper

21. THE NON-MAINTENANCE COST - INSTRUMENT OF EFFICIENT MANAGEMENT WITHIN INDUSTRIAL ENTERPRISE

Authors: : CUCU IOAN, CODRUŢA DURA

Keywords: maintenance cost, non - maintenance cost, cost calculation
JEL Codes: L19
DOI:

Abstract
Paper

22. THE KNOWLEDGE-BASED ECONOMY: TRENDS AND IMPLICATIONS

Authors: : Maria-Cristina ŞTEFAN, Corneliu ŞTEFAN

Keywords: knowledge, knowledge based economy, traditional economy
JEL Codes: A10
DOI:

Abstract
Paper

23. AN APPROACH ON GLOBALIZATION FROM A PROCESS POINT OF VIEW

Authors: : Vlad Polearus

Keywords: globalization, strategic instrument, process based globalization
JEL Codes: A1
DOI:

Abstract
Paper

24. THE MANAGEMENT OF CREATIVITY - A DIMENSION OF THE EDUCATIONAL MANAGEMENT

Authors: : Bucur Viorela

Keywords: creativity, educational management, management of creativity
JEL Codes: M11
DOI:

Abstract
Paper

25. FINANCIAL MANAGEMENT BRANCH OUT OF THE COMPANY'S ACTIVITIES

Authors: : Guţă Anca Jarmila, Isac Claudia

Keywords: financial management, strategy, management decision
JEL Codes: M10
DOI:

Abstract
Paper

26. QUALITY ASSESSMENT FOR A COMPANY

Authors: : Nicolae Dobriţoiu

Keywords: quality, overall quality, quality assessment
JEL Codes: M10
DOI:

Abstract
Paper

27. PERSONAL POINT OF VIEW REGARDING THE EVOLUTION OF ORGANISATIONS AND THEIR MANAGEMENT IN ROMANIA IN THE FIELD OF HUMAN RESOURCES

Authors: : Alina-Daniela Mihalcea

Keywords: human resources, human resources management, organization
JEL Codes: M12
DOI:

Abstract
Paper

28. THE ROLE OF THE COMMUNICATIONAL POLICY IN THE MARKETING ACTIVITY OF CONSTRUCTION ORGANIZATIONS

Authors: : Iulian Patriche

Keywords: communication, communicational policy, marketing
JEL Codes: M31
DOI:

Abstract
Paper

29. CHANGES IN THE EUROPEAN UNION'S NEW MEMBERS' ECONOMIES

Authors: : Fit Tito

Keywords: European Union, candidate country, absorption capacity
JEL Codes: E00
DOI:

Abstract
Paper

30. PARTNERSHIP FOR THE DEVELOPMENT OF KNOWLEDGE-BASED ECONOMY

Authors: : Dan Coriolan Simedru

Keywords: knowledge based economy, partnership, development
JEL Codes: E00
DOI:

Abstract
Paper

31. BUSINESS GRANTS SOURCES IN THE CONTEXT OF JOINING THE EUROPEAN UNION

Authors: : Moise Ioan Achim, Larisa Dragolea

Keywords: European Union, capital, busimess grants
JEL Codes: E00
DOI:

Abstract
Paper

32. BRAND PORTOFOLIO MANAGEMENT

Authors: : Moise Ioan Achim, Arcadie Hinescu, Dragolea Larisa

Keywords: brand, brand portofolio management, brand administration
JEL Codes: M31
DOI:

Abstract
Paper

33. SOME CONSIDERATIONS REGARDING THE EXTERNALISATION OF THE ECONOMIC AGENTS SERVICES

Authors: : Filimon Stremţan, Moisă Claudia

Keywords: services, services externalisation, business market
JEL Codes: L8
DOI:

Abstract
Paper

34. THE PLACE OF MARKETING STRATEGIES IN THE CONSOLIDATION OF ROMANIAN BAKERY FIRMS

Authors: : Filimon Stremţan

Keywords: marketing strategy, marketing objectives, target, marketing mix
JEL Codes: M31
DOI:

Abstract
Paper

35. RESEARCH REGARDING THE AGRICULTURAL POTENTIAL OF THE ARIES-AREA

Authors: : Vasile Burja, Nicolae Todea

Keywords: agricultural potential, agriculture activity, economic impact
JEL Codes: Q13
DOI:

Abstract
Paper

36. DEVELOPING A BRAND ASSET MANAGEMENT STRATEGY IN TOURISTIC DOMAIN

Authors: : Cristina Jinga

Keywords: brand, brand asset,brand management strategy,
JEL Codes: M31
DOI:

Abstract
Paper

37. DESTINATIONS AND TOURISTIC FLOWS IN YOUTH TRAVEL

Authors: : Moisă Claudia

Keywords: :touristic destination, touristic flow, youth travel
JEL Codes: L83
DOI:

Abstract
Paper

38. DETERMINING THE OPINION OF BANK PERSONNEL REGARDING THEIR CONSUMER SATISFACTION

Authors: : Andreea Muntean

Keywords: consumer satisfaction, consumer requirements, “organization lentils”
JEL Codes: M31
DOI:

Abstract
Paper

39. THE DIMENSIONS OF THE MANAGERIAL THINKING STRATEGIC SCHOOLS AND THEIR DEFFINITORY CHARACTERISTICS FOR ELABORATING THE STRATEGY

Authors: : Mălina Cordoş

Keywords: strategy, strategic schools, strategy's elaboration process
JEL Codes: M10
DOI:

Abstract
Paper

40. ROMANIA - EUROPEAN UNION'S MEMBER MACROECONOMIC TENDENCIES AND PROGNOSIS

Authors: : Gavrilă - Paven Ionela

Keywords: European Union, macroeconomic tendencies, macroeconomic prognosis
JEL Codes: E00
DOI:

Abstract
Paper

1. THE MARKET ENVIRONMENT - INVESTMENT CONSTRAINTS

Authors: : Ioan E. Nistor, Viorela-Ligia Văidean

Keywords: investment, choice, constraints, restrictions
JEL Codes: D92, G11, G18
DOI:

Abstract
Paper

2. CONCEPT OF RESOURCE CAPITAL IN COMPANIES

Authors: : Marlena Grabowska

Keywords: resource capital, equity, assets
JEL Codes: G30, G32, G31
DOI:

Abstract
Paper

3. PUBLIC FINANCE AND EXTREME EVENTS

Authors: : Ioan Talpoş, Cosmin Enache

Keywords: public finance, extreme event, public-private partnership
JEL Codes: H10, H50
DOI:

Abstract
Paper

4. THE TECHNOLOGICAL AND FUNCTIONAL VECTORS OF THE KNOWLEDGE SOCIETY

Authors: : Cornel Nicolae Jucan

Keywords: knowledge, human actions, knowledge-based economy
JEL Codes: D83, O30, O31
DOI:

Abstract
Paper

5. TAX POLICY AND FISCAL COMPETITION IN THE EUROPEAN UNION

Authors: : Marilen Pirtea, Marius Miloş, Laura Raisa Iovu

Keywords: tax competition, tax harmonization, tax system
JEL Codes: F36, H21
DOI:

Abstract
Paper

6. THE IMPACT OF NATURAL CATASTROPHES AND CLIMATE CHANGE ON INSURERS

Authors: : Flavia Barna

Keywords: atastrophe, risk, insurance
JEL Codes: G22, G28
DOI:

Abstract
Paper

7. THE IMPACT OF MACROECONOMIC VARIABLES ON THE BUCHAREST STOCK EXCHANGE

Authors: : Flavia Barna, Bogdan Dima, Marilen Pirtea

Keywords: stock exchange, macroeconomic variables, inflation rate, interest rate, exchange rate
JEL Codes: E01, E60, G10
DOI:

Abstract
Paper

8. RISK MANAGEMENT - A PART OF BANK MANAGEMENT

Authors: : Ioana Murariu

Keywords: risk, risk management, customer
JEL Codes: G20, G21, G29
DOI:

Abstract
Paper

9. THE MOTIVATIONS OF THE TRANSNATIONAL COMPANIES TO EFFECT FOREIGN CAPITAL INVESTMENTS IN THE EAST-EUROPEAN ECONOMIES

Authors: : Sebastian Ene, Georgiana Mîndreci

Keywords: inancial market, multinational companies, financial resources
JEL Codes: G10, F23, G32
DOI:

Abstract
Paper

10. THE IMPACT OF FINANCIAL STRUCTURE ON CORPORATE GOVERNANCE MECHANISMS

Authors: : Andrei Stănculescu

Keywords: financial structure, stakeholder, shareholder
JEL Codes: G30, G32
DOI:

Abstract
Paper

11. SMALL BUSINESS AND E-BANKING LOGISTIC

Authors: : Brînduşa Sterpu

Keywords: e-banking, retail banking, business
JEL Codes: D89, G21
DOI:

Abstract
Paper

12. THE EVALUATION OF FINANCIAL INSTRUMENTS

Authors: : Marian Florin Aitai

Keywords: financial instruments; evaluation techniques, financial assets
JEL Codes: G10, G12
DOI:

Abstract
Paper

13. INVESTING IN HEALTH

Authors: : Jucan Carmen Ioana

Keywords: human capital, health, investment
JEL Codes: I10, I18, H51
DOI:

Abstract
Paper

14. THE TRANSACTIONS BETWEN AFFILIATED COMPANIES AND THE FISCAL CONSEQUENCES WHEN THEY ARE NOT „AT AN ARM'S LENGHT”

Authors: : Ioan Dobra, Attila Szora TAMAS

Keywords: multinational companies, fiscal regulations, taxation
JEL Codes: H25, F23
DOI:

Abstract
Paper

15. BUDGETARY IMPLICATIONS WHEN USING ELECTRONIC TRANSACTIONS IN THE ROMANIAN PUBLIC SECTOR

Authors: : Nicolae Carmen

Keywords: public sector, electronic transactions, budgetary revenues,payments
JEL Codes: H 29, H59, O38
DOI:

Abstract
Paper

16. APPLICATION REGARDING THE INDICATORS FOR THE COST-BENEFIT ANALYSES ON INFRASTRUCTURE PROJECTS

Authors: : Teodor Hada, Attila Tamas Szora

Keywords: cost-benefit analysis, investment, efficiency, risk
JEL Codes: D61, D81, H34
DOI:

Abstract
Paper

17. THE PROFITABILITY ANALYSIS ON BASE THE PROFIT AND LOSSES ACCOUNT WITHIN THE AGRICULTURAL HOLDINGS

Authors: : Vasile Burja

Keywords: profit and losses account, agricultural holdings, performance
JEL Codes: M41, Q12
DOI:

Abstract
Paper

18. PRESENT ELEMENTS AND PROSPECTS FOR DEVELOPMENT THE SUSTAINABLE FARMING IN ROMANIA

Authors: : Burja Camelia

Keywords: agriculture, development strategy, sustainability, model
JEL Codes: Q01, Q12
DOI:

Abstract
Paper

19. THE TIPOLOGY OF INFORMATION NECESSARY FOR THE BANKS AND THE FACTORS THAT INFLUENCE CREDIT RISK

Authors: : Iulia Cristina Iuga

Keywords: credit risk; crediting risk management; Basel II Agreement
JEL Codes: G21, G29
DOI:

Abstract
Paper

20. QUALITATIVE AND QUANTITATIVE ASPECTS OF OPERATIONAL BANKING RISK IN ROMANIA

Authors: : Adela Socol

Keywords: operational risk, bank, operational risk management
JEL Codes: G20, G21, G28, F36
DOI:

Abstract
Paper

21. AN ASSESSMENT OF THE FINANCING SYSTEM OF LOCAL COMMUNITIES IN ROMANIA

Authors: : Dănule iu Dan Constantin, Mutaşcu Mihai Ioan, Enache Cosmin

Keywords: local budget, budget system, equalization grants
JEL Codes: H71, H72, H77
DOI:

Abstract
Paper

22. THE ROLE OF THE ROMANIAN ENVIRONMENTAL FUND IN FINANCING ENVIRONMENTAL PROGRAMMES

Authors: : Dan Constantin Dănule iu, Sorin Ciprian Teiuşan

Keywords: Environmental Fund, environment projects, income sources, spending destinations.
JEL Codes: H23, H50, Q58
DOI:

Abstract
Paper

23. A MODEL FOR ANALISING FINANCIAL EQUILIBRIUM OF FIRM

Authors: : Adina Elena

Keywords: financial equilibrium, working capital, treasury of the firm, model
JEL Codes: C00, G32, L21
DOI:

Abstract
Paper

24. NATURAL CALAMITIES IN AGRICULTURE AND THEIR INSURABILITY IN ROMANIA

Authors: : Sorin Ciprian Teiuşan, Adela Socol, Iulia Iuga

Keywords: calamity, insurance, agricultural insurance
JEL Codes: G22, Q14,
DOI:

Abstract
Paper

25. RECOGNITION, MEASUREMENT AND DISCLOSURE OF FINANCIAL INSTRUMENTS ACCORDING TO INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS)

Authors: : Tatiana Danescu, Ovidiu Spatacean

Keywords: financial instruments, recognition, measurement, IFRS, investors.
JEL Codes: D53, F30, G11
DOI:

Abstract
Paper

26. THE INTERNAL AUDIT AS A PART OF THE RISK MANAGEMENT PROCESS IN THE PUBLIC SECTOR ENTITIES

Authors: : Eugeniu Turlea, Aurelia Stefanescu

Keywords: internal audit, risk management, public sector.
JEL Codes: A19, D02, M42
DOI:

Abstract
Paper

27. ESTABLISHING THE DIMENSIONS OF THE INTERNAL AUDIT COMPARTMENT AND THE WAY OF ELABORATING THE RISK REGISTER

Authors: : Marcel Ghita, Razvan Ghita

Keywords: internal audit, internal auditors, risk.
JEL Codes: M42, A19
DOI:

Abstract
Paper

28. THE CONSULTANCY OR COUNSELING ASSURED BY INTERNAL AUDIT

Authors: : Marcel Ghita, Sevastian Barbulescu, Razvan Ghita

Keywords: internal audit, consultancy, counseling.
JEL Codes: M42, M59
DOI:

Abstract
Paper

29. QUALITY CONTROL AND PERFORMANCE IN ACCOUNTING

Authors: : Victor Munteanu

Keywords: accounting quality, accounting information, international accounting standards.
JEL Codes: L15, M41, L25
DOI:

Abstract
Paper

30. REGARDING THE ACCOUNTING POLICY AND TREATMENT PRESCRIBED BY THE IASB FOR THE EVALUATION AND EXPLORING ACTIVES

Authors: : Neamtu Horia, Teiusan Sorin-Ciprian

Keywords: evaluation and exploring actives, accounting policy and treatment, IFRS 6.
JEL Codes: M41, F00
DOI:

Abstract
Paper

31. THE STATEMENT OF CASH FLOWS

Authors: : Cernusca Lucian, Mates Dorel

Keywords: cash flows, financial statement.
JEL Codes: F39, M41
DOI:

Abstract
Paper

32. ACCOUNTING POLITICS IN CONTEXT OF ANNUAL ACCOUNTS

Authors: : Cernusca Lucian, Mates Dorel

Keywords: accountancy, accounting politics, annual accounts.
JEL Codes: M41, A19
DOI:

Abstract
Paper

33. FACTORS DETERMINING THE FIRM'S COST OF CAPITAL

Authors: : Marioara Mirea, Nicoleta Asalos, Aivaz Kamer Ainur

Keywords: the cost of capital, financial decisions.
JEL Codes: L00, D24, F21
DOI:

Abstract
Paper

34. RECOGNITION OF CONTRACT REVENUES AND EXPENSES

Authors: : Victoria Firescu

Keywords: contract revenues, contract costs, recognition.
JEL Codes: M41, G00
DOI:

Abstract
Paper

35. UBL - AN UNIVERSAL BUSINESS LANGUAGE FOR XML

Authors: : Florin Mihai, Ofelia Aleca, Cristina Tartavulea

Keywords: XML, UBL language.
JEL Codes: D83, L86, C88
DOI:

Abstract
Paper

36. A COMPARATIVE APPROACH OF FAIR VALUE CONCEPT

Authors: : Nicoleta Asalos, Mariana Mirea

Keywords: fair value measurement, Statement of Financial Accounting Standards 157.
JEL Codes: M41, D00, F00
DOI:

Abstract
Paper

37. FUNDAMENTALS AND PRACTICES FOR THE INITIAL RECOGNITION OF THE FIXED ASSETS

Authors: : Marinela-Daniela Manea, Veronica Stefan

Keywords: recognition of the fixed assets, IFRS.
JEL Codes: M41, F00
DOI:

Abstract
Paper

38. INTERNAL FACTORING REALITIES AND PERSPECTIVES IN ROMANIA

Authors: : Daniela-Marinela Manea, Rada Postolache

Keywords: internal factoring, factoring operations.
JEL Codes: A19, D29
DOI:

Abstract
Paper

39. ACKNOWLEDGING, ASSESSING AND RECORDING GROUPED NON-TANGIBLE ASSETS IN THE BOOKS

Authors: : Manea Marinela-Daniela, Gîju George Ciprian

Keywords: non-tangible assets, acknowledge.
JEL Codes: M41, F00
DOI:

Abstract
Paper

40. THE SYSTEMIC VISION OF ACCOUNTING

Authors: : Gomoi Bogdan Cosmin

Keywords: bookkeeping, accounting.
JEL Codes: M41, A19
DOI:

Abstract
Paper

41. THE INFORMATIONAL CONTENT OF THE BALANCE SHEET AND THE ACCOUNTING INTERNATIONAL ARMONIZATION

Authors: : Gomoi Bogdan Cosmin

Keywords: accounting information, accounting international armonization, balance sheet.
JEL Codes: M41, F00
DOI:

Abstract
Paper

42. AUDIT RISK, MATERIALITY AND THE PROFESSIONAL JUDGEMENT OF THE AUDITOR

Authors: : Horatiu Rotaru

Keywords: auditor's professional judgement, audit risk.
JEL Codes: M42, M59
DOI:

Abstract
Paper

43. BUSINESS ADMINISTRATION OPINION CONCERNING THE USE OF ACCOUNTING SOFTWARE IN ROMANIA

Authors: : Horatiu Rotaru

Keywords: accounting software, users of accounting.
JEL Codes: M42, M19, L86
DOI:

Abstract
Paper

44. PARTICULARITIES OF EVIDENCE OF THE GOODS

Authors: : Gabi Dragu

Keywords: cash accounting, accrual accounting, evidence, goods.
JEL Codes: M41, D00
DOI:

Abstract
Paper

45. POSSIBILITIES FOR THE EFFECTIVE PURSUANCE OF THE COSTS IN THE PORCELAIN INDUSTRY

Authors: : Sas Florentina

Keywords: costs, standard cost method, porcelain factory.
JEL Codes: M41, D24, L69
DOI:

Abstract
Paper

46. PUBLIC SERVICES IN THE PUBLIC ADMINISTRATION SYSTEM FROM ROMANIA

Authors: : Corneliu Stefan, Maria-Cristina Stefan

Keywords: public services, public administration system.
JEL Codes: P43, H00, M19
DOI:

Abstract
Paper

47. THE PREMISES CREATED BY THE INFORMATION SOCIETY FOR THE USE OF THE INFORMATION TECHNOLOGY AND COMMUNICATIONS IN THE EXTERNAL AUDIT

Authors: : Vasile Dumitras

Keywords: external audit, public administration, information security, information technolog and communications.
JEL Codes: M42, D83, L86
DOI:

Abstract
Paper

48. IMPLEMENTING THE INTERNAL CONTROL & FINANCIAL MANAGEMENT SYSTEM

Authors: : Razvan Ghita

Keywords: implementation, internal control, internal audit, financial management system.
JEL Codes: M42, P49
DOI:

Abstract
Paper

49. SOCIAL ACCOUNTING TO MAKE THE SOCIAL RESULTS VISIBLE

Authors: : Gâju George Ciprian

Keywords: social accounting, implications, accounting, social results.
JEL Codes: A13, M41
DOI:

Abstract
Paper

50. COMPANY'S FINANCIAL PERFORMANCE - A SATISFACTORY COMPROMISE BETWEEN STABILITY AND PROFITABILITY

Authors: : Moiceanu (Marin) Elena Liliana

Keywords: financial performance, globalization, company, profitabilty.
JEL Codes: P47, L25
DOI:

Abstract
Paper

51. A CRITICAL ANALYSIS OF TODAY'S ACCOUNTING AND COST CALCULATION SYSTEM IN WOOD INDUSTRY

Authors: : Dorin Munteanu

Keywords: analysis, cost calculation system, wood industry.
JEL Codes: M41, D24, L73
DOI:

Abstract
Paper

52. CREATIVE ACCOUNTING - ART?

Authors: : Pana Daniela Nicoleta

Keywords: accounting, creative accounting, managerial creative accounting.
JEL Codes: M41, A19
DOI:

Abstract
Paper

53. EVOLUTION AND CONTROVERSIES REGARDING THE STANDARDIZATION, VALUATION AND AMORTIZATION OF THE GOODWILL

Authors: : Popescu Aurora

Keywords: goodwill, amortization, IFRS 3.
JEL Codes: M49, F00
DOI:

Abstract
Paper

54. GROUNDING DECISION IN PUBLIC INSTITUTIONS BASING ON INFORMATION PROVIDED BY FINANCIAL ADMINISTRATION BOOK- KEEPING

Authors: : Iulian Stefan

Keywords: financial administration book-keeping, public institutions, information.
JEL Codes: M41, D83
DOI:

Abstract
Paper

55. THE IMPACT OF THE ACCOUNTING NORMALIZATION AND HARMONIZATION ON THE PRESENTATION OF THE ACCOUNTING- FINANCIAL INFORMATION

Authors: : Mioara Turcas

Keywords: accounting normalization, harmonization, international convergence, IFRS.
JEL Codes: M41, F00, D83
DOI:

Abstract
Paper

56. RESPONSIBILITY CENTRES' ROLE IN PRACTICING A PERFORMING MANAGEMENT

Authors: : Briciu Sorin

Keywords: responsibility centre, profit centres, costs centres, budget.
JEL Codes: M41, D24, D80
DOI:

Abstract
Paper

57. GENERAL AND PARTICULAR IN THE ACCOUNTING CONSTITUTION OF THE SOURCES OF THE NATIONAL FOUND OF SOCIAL HEALTH INSURANCES

Authors: : Iuliana Cenar

Keywords: sources, health insurances, accounting.
JEL Codes: M41, D00, I19
DOI:

Abstract
Paper

58. THE REGISTRATION AND THE DEPRECIATION OF YOUNG TREE PLANTATIONS AND VINEYARDS

Authors: : Attila Szora TAMAS, Iulian Bogdan DOBRA

Keywords: registration, depreciation, amortization, accounting, young tree planations and vineyards.
JEL Codes: M41, D00, Q19
DOI:

Abstract
Paper

59. THE TRIAD “EVALUATION, RECOGNITION AND PRESENTATION” IN THE CASE OF BIOLOGICAL ASSETS SPECIFIC TO AGRICULTURAL HOLDINGS

Authors: : Sorin-Constantin Deaconu

Keywords: evaluation, recognition, presentation, biological assets, agriculture.
JEL Codes: M41, L79, Q19
DOI:

Abstract
Paper

1. Romanian rural market, between the opportunities and limits of European Union market requirements

Authors: : Dumitru Patriche

Keywords: rural market, single market, economic perfomance
JEL Codes: O18, Q13
DOI:

Abstract
Paper

2. The need and importance of transparency in business

Authors: : ACHIM IOAN MOISE, ARCADIE HINESCU, LARISA DRAGOLEA

Keywords: business transparency, business partners
JEL Codes: M10
DOI:

Abstract
Paper

3. Analysis of environmental impacts of sustainable development in agricultural holdings

Authors: : Vasile Burja

Keywords: environmental impacts, sustainable development, agricultural holdings
JEL Codes: Q01, Q13
DOI:

Abstract
Paper

4. Financial structure influence on economic performance

Authors: : Vasile Burja

Keywords: financial structure, economic performance
JEL Codes: G32
DOI:

Abstract
Paper

5. Taxes that are income of the local budget. Judiciary and extrajudicial stamp taxes for notarial work.

Authors: : Teodor Hada

Keywords: taxes, local budget, judiciary stamp taxes, extrajudicial stamp taxes
JEL Codes: H72, O23
DOI:

Abstract
Paper

6. Financial risk management and capital investment in risk conditions

Authors: : ARCADIE HINESCU, IULIA IUGA

Keywords: risk management, capital investment
JEL Codes: G32
DOI:

Abstract
Paper

7. The Risk Management and the Decisional Activity

Authors: : Marius Gabriel PETRESCU, Adrian NEACSA, Alin DINITA

Keywords: risk management, decisional activity
JEL Codes: G32, D81
DOI:

Abstract
Paper

8. Dimensions of the credit risk analysis process and credit risk

Authors: : IULIA IUGA

Keywords: credit risk, credit analyze
JEL Codes: G21
DOI:

Abstract
Paper

9. Management of credit risk in view of Basel II

Authors: : IULIA IUGA

Keywords: credit risk, rating systems
JEL Codes: G32
DOI:

Abstract
Paper

10. Subsistence entrepreneurship and some representations on the chances of economic development in rural Apuseni Mountanins

Authors: : Mihai Pascaru Călina Ana Buţiu Ionela Gavrilă-Paven

Keywords: entrepreneurship, economic development
JEL Codes: L 26, O12
DOI:

Abstract
Paper

11. The role of human resources in the management innovation

Authors: : Cătălin Popescu

Keywords: human resources, management innovation
JEL Codes: O31
DOI:

Abstract
Paper

12. Globalization and management

Authors: : Camelia Constantinescu-Băeşu

Keywords: globalization, managerial system
JEL Codes: B22
DOI:

Abstract
Paper

13. Management as a factor of economic development

Authors: : Camelia Constantinescu-Băeşu

Keywords: management, economic development,managerial practices
JEL Codes: O10, 011
DOI:

Abstract
Paper

14. Forecast analysis listing accommodation capacity of tourist units

Authors: : Camelia Burja

Keywords: accommodation capacity, tourism units, economic performances
JEL Codes: L83, R34
DOI:

Abstract
Paper

15. Efficiency of financial investments

Authors: : Camelia Burja

Keywords: financial investments, efficiency, securities
JEL Codes: E22, G11
DOI:

Abstract
Paper

16. Elements of analysis of the insurance market in Romania

Authors: : Dan DĂNULEŢIU, Adina DĂNULEŢIU

Keywords: insurance market, insurance demand, insurance offer
JEL Codes: G22
DOI:

Abstract
Paper

17. Issues concerning trade policy of the European Union

Authors: : Dan Constantin Dănuleţiu

Keywords: commercial policy, foreign trade, European Union
JEL Codes: O24
DOI:

Abstract
Paper

18. Intellectual capital in actuality

Authors: : Nicolae Moroianu, Daniela Moroianu

Keywords: intellectual capital, human capital
JEL Codes: O15
DOI:

Abstract
Paper

19. Inflations correlations

Authors: : Nicole Moroianu, Daniela Moroianu

Keywords: inflation, model stop and go, reform policies
JEL Codes: P24
DOI:

Abstract
Paper

20. Culture, ethics, dilemmas and responsibilities in business

Authors: : Andreea Săseanu

Keywords: business ethics, business responsabilities, market globalization
JEL Codes: M14
DOI:

Abstract
Paper

21. Operational risk management - a specific banks approach

Authors: : Adela Socol

Keywords: operational risk, risk management
JEL Codes: G32
DOI:

Abstract
Paper

22. Preparation and improvement in management, support of insuring competence and performance management

Authors: : ANAMARIA TOHĂTAN

Keywords: manager, performance management, competence
JEL Codes: M12
DOI:

Abstract
Paper

23. Environmental management - integral part of sustainable development concept

Authors: : Mădălina Albu

Keywords: environmental management, sustainable development
JEL Codes: P28, Q01
DOI:

Abstract
Paper

24. Analysis of a management system for production

Authors: : Ciortea Elisabeta Mihaela

Keywords: management, system for production
JEL Codes: L23
DOI:

Abstract
Paper

25. Diagnosis of entity's management and organization

Authors: : Dănuleţiu Adina Elena

Keywords: management, organization enterprise management
JEL Codes: O32
DOI:

Abstract
Paper

26. The role of National Agency for Labour Ocuupation - considering the integration into the structures of European Union

Authors: : Ileana Georgiana Gheorghe

Keywords: labor demand, labor supply, employment
JEL Codes: F16, J22, J23
DOI:

Abstract
Paper

27. Regularization in oil industry

Authors: : Simona Popa

Keywords: oil industry, regularization
JEL Codes: L71
DOI:

Abstract
Paper

28. The risk - natural component in business

Authors: : Ştefăniţă ŞUŞU

Keywords: risk, market risk, economic risk, financial risk, technological risk exchange risk, bankrupting risk.
JEL Codes: G32
DOI:

Abstract
Paper

29. Performance or non- performance at National Coal Company?

Authors: : Sorin-Ciprian Teiuşan

Keywords: performance, non - performance, national coal company
JEL Codes: L71
DOI:

Abstract
Paper

30. Liquidity risk management

Authors: : Daschievici Anisoara Niculina

Keywords: liquidity, risk management
JEL Codes: G32
DOI:

Abstract
Paper

31. Regular audit of human resources within public institutions

Authors: : Iulian Bogdan Dobra

Keywords: regular audit, human resources, public institutions
JEL Codes: H83
DOI:

Abstract
Paper

32. Quality management-functions and principles

Authors: : Larisa-Loredana Dragolea

Keywords: quality management, total quality management
JEL Codes: L15
DOI:

Abstract
Paper

33. Common Agricultural Policy

Authors: : Larisa-Loredana Dragolea

Keywords: agricultural policy, common policy
JEL Codes: O13
DOI:

Abstract
Paper

34. European Union - advanced form of international economic integration

Authors: : Gavrilă - Paven Ionela

Keywords: European Union, economic integration
JEL Codes: F15
DOI:

Abstract
Paper

35. Identifying and evaluating significant risks

Authors: : Gavrilă - Paven Ionela

Keywords: risk, risk management
JEL Codes: G32
DOI:

Abstract
Paper

36. Management of communal waste services

Authors: : Raluca Florentina Creţu

Keywords: waste services, environment
JEL Codes: O13, P28, Q51
DOI:

Abstract
Paper

37. National competitiveness factors

Authors: : Spătaru Mihaela

Keywords: competitivness, globalization
JEL Codes: B22
DOI:

Abstract
Paper

38. Need for improvement of development management for organic farming

Authors: : Şincari Manuela

Keywords: organic farming, ecological agriculture
JEL Codes: Q56, O13
DOI:

Abstract
Paper

39. Direct influences on the behavior of consumer banking services

Authors: : Filimon Stremţan, Andreea Bolog

Keywords: banking services, consumer behavior, banking services
JEL Codes: M31, G21
DOI:

Abstract
Paper

40. Ocazii de afaceri pe Internet - o realitate de neconceput Business opportunities on internet- an unconceivable reality

Authors: : Mălina Cordoş, Filimon Stremţan

Keywords: internet, information, product, services
JEL Codes: M31; M21; P27
DOI:

Abstract
Paper

41. Studiu privind impactul aditivilor alimentari asupra sănătăţii consumatorilor Study on the impact of food additives on consumer's health

Authors: : Maria Popa, Ioan Moise Achim

Keywords: product, study, food addtitives
JEL Codes: Q18; L66
DOI:

Abstract
Paper

42. Strengthening market position of banks by redefining services settlement Banking

Authors: : Adela Socol

Keywords: market position, banking payments, Electronic Payment System
JEL Codes: L22
DOI:

Abstract
Paper

43. Direct marketing on the Internet

Authors: : Cristina JINGA

Keywords: direct marketing, virtual stores, Internet offer
JEL Codes: M31
DOI:

Abstract
Paper

44. Definitions of consumer satisfaction

Authors: : Andreea Bolog, Filimon Stremţan

Keywords: consumer satisfaction, loyalty, definition of satisfaction
JEL Codes: M31
DOI:

Abstract
Paper

45. Strategic directions for the development of tourism in the Apuseni Mountains

Authors: : Claudia MOISA

Keywords: strategic direction, development of tourism, touristic potential
JEL Codes: L83
DOI:

Abstract
Paper

46. The importance of youth tourism market in international tourism

Authors: : Claudia MOISĂ

Keywords: youth tourism, tourism market, international tourism
JEL Codes: L 83
DOI:

Abstract
Paper

47. Conceptual aspects of construction marketing

Authors: : Iulian PATRICHE

Keywords: construction marketing,managerial efficiency, marketing organization
JEL Codes: L74
DOI:

Abstract
Paper

48. Aspecte specifice ale cercetărilor de marketing în industria de petrol Specificities of marketing research in oil industry

Authors: : Violeta Sima

Keywords: marketing research, risk, industrial marketing
JEL Codes: M31; P23
DOI:

Abstract
Paper

49. Issues regarding terrorism impact on world tourism

Authors: : Şuşman Nicoleta, Filimon Stremţan

Keywords: tourism, international terrorism
JEL Codes: L83
DOI:

Abstract
Paper

1. ANALYSIS OF CAPITAL STRUCTURE AND SOLVABILITY OF FIRM

Authors: : Victor Ardelean

Keywords: capital, equity, debt
JEL Codes: G30, G32
DOI:

Abstract
Paper

2. MANAGEMENT OF TITLES PORTFOLIO THROUGHOUT MULTICRITERIALE MODELS. COMMENTARY ON ROMANIA'S CASE

Authors: : Leonardo Badea

Keywords: factorial model, APT model, share
JEL Codes: C33
DOI:

Abstract
Paper

3. ISSUES REGARDING FINANCIAL FLOWS AND CYCLES

Authors: : Panfil Banc

Keywords: economic flow, treasury, economic cycle
JEL Codes: M20, G39, G35
DOI:

Abstract
Paper

4. THE BUDGETS - INSTRUMENTS OF SHORT TERM FINANCIAL FORECASTING

Authors: : Panfil Banc, Banc Marius Mircea

Keywords: budget, forecasting, budgeting process, functional structure
JEL Codes: G30, G31
DOI:

Abstract
Paper

5. MANUFACTURING AND DISTRIBUTION OF MILK PRODUCTS - THEIR ROLE IN INDUSTRY

Authors: : Barbu (Pana) Larisa-Florentina

Keywords: diary products, production, distribution
JEL Codes: D24, D30
DOI:

Abstract
Paper

6. GLOBALIZATION OF BANK INDUSTRY

Authors: : Ioan Bătrâncea, Maria Bătrâncea

Keywords: bank, bankruptcy, standard
JEL Codes: G21, F30
DOI:

Abstract
Paper

7. NEW ISSUES REGARDING FINANCIAL ANALISYS OF ROMANIAN ECONOMIC ENTITIES WHILE ADOPTING IFRS

Authors: : Larissa Bătrâncea

Keywords: IFRS, financial statement, performance, financial standing
JEL Codes: G30, G32
DOI:

Abstract
Paper

8. DIAGNOSYS ANALISYS BASED ON RATE OF RETURN

Authors: : Bordeianu Sebastian

Keywords: rate of return, profit, economic-financial indicator
JEL Codes: G30, G32, G33
DOI:

Abstract
Paper

9. THE SYSTEM OF INDICATORS IN FINANCIAL ANALYSIS OF BANKS

Authors: : Sorin Borlea

Keywords: bank, asset, liability, profitability, financial management
JEL Codes: G21, G30
DOI:

Abstract
Paper

10. EFFICIENCY OF INVESTMENTS FOR SUSTAINABLE DEVELOPMENT

Authors: : Burja Camelia

Keywords: sustainable development, investment, environment, efficiency
JEL Codes: Q01, Q56
DOI:

Abstract
Paper

11. THE EFFECTS OF CAPITAL ROTATION ON FINANCIAL EQUILIBRIUM

Authors: : Burja Vasile

Keywords: financial equilibrium, permanent capital, fixed assets, rotation
JEL Codes: G32, G39
DOI:

Abstract
Paper

12. WAYS OF DIVERSIFYING STATE TITLES PORTFOLIO

Authors: : Magdalena CĂLIN, Claudiu CĂLIN

Keywords: state title, interest rate, price index
JEL Codes: H27, H81
DOI:

Abstract
Paper

13. SOURCES OF FUNDING ATTRIBUTE OF PENSIONS PUBLIC REGIME EXISTENCE

Authors: : Cenar Iuliana

Keywords: pension, financing sources, public pension system
JEL Codes: H55, J14
DOI:

Abstract
Paper

14. ANALYSIS OF FINANCIAL STATEMENTS

Authors: : Ciobănaşu Marilena

Keywords: financial statement, financial analysis, financial data, decision-making
JEL Codes: G30
DOI:

Abstract
Paper

15. EUROPEAN COURT OF AUDITORS - EU EXTERNAL AUDIT INSTITUTION

Authors: : Gheorghe Ciochină, Iuliana Ciochină

Keywords: audit, European Union, revenue, expenditure
JEL Codes: F36, M42
DOI:

Abstract
Paper

16. COORDINATES OF FINANCIAL MANAGEMENT IN INSURANCE COMPANY

Authors: : Lazăr Cistelecan, Daniel Ştefan, Manole Bogdan Decebal, Marcel N. Udrea

Keywords: insurance, insurance company, financial management, financial position
JEL Codes: G22, G29
DOI:

Abstract
Paper

17. WORLDWIDE ECONOMIC CHANGES AFFECTING RURAL SOCIETY

Authors: : Dan Coriolan Simedru

Keywords: rural development, quality of life, agrarian sector, territorial administration
JEL Codes: R11, Q00
DOI:

Abstract
Paper

18. CONSIDERATIONS ON SOFTWARE ENGINEERS AND PROJECT MANAGEMENT OF ICT

Authors: : Gabriel CUCUI

Keywords: software, cost, system specification
JEL Codes: D83
DOI:

Abstract
Paper

19. ESTIMATION OF FAIR VALUE OF EQUITY INSTRUMENTS GRANTED IN SHARE-BASED PAYMENT TRANSACTIONS

Authors: : Curpăn Alina Mihaela

Keywords: fair value, equity instruments, option, dividend
JEL Codes: G32, G10
DOI:

Abstract
Paper

20. CAPITAL ADEQUACY - FUNDAMENTAL ELEMENT OF BANKING REGULATIONS

Authors: : Daschievici Anişoara Niculina

Keywords: capital, bank, intern obstacle
JEL Codes: G21, G28
DOI:

Abstract
Paper

21. CONCEPTUAL PREMISES ON DEPOSITS INSURANCE

Authors: : Daschievici Anisoara Niculina

Keywords: banking storehouse, depositor, creditor
JEL Codes: G21
DOI:

Abstract
Paper

22. THE ENTERPRISE AS SYSTEM AND ITS RELATIONS WITH INTERNAL AND EXTERNAL ENVIRONMENT

Authors: : Dănuleţiu Adina Elena

Keywords: enterprise, objectives
JEL Codes: D21, M21
DOI:

Abstract
Paper

23. ISSUES IN EUROPEAN BUDGETING PROCESS

Authors: : Danuletiu Dan-Constantin

Keywords: budget, budget process, institution
JEL Codes: F15, F36, H61
DOI:

Abstract
Paper

24. INFORMATION AND ITS ROLE IN FINANCIAL MANAGEMENT OF ENTERPRISE

Authors: : Constantin Dinte, Ion-Trifoi Gigi

Keywords: information, financial management, decision system
JEL Codes: M00, M15
DOI:

Abstract
Paper

25. FINANCIAL CONTROL AND TAX CONTROL ON SUSPECT TRANSACTIONS

Authors: : Ioan DOBRA

Keywords: fiscal control, taxpayer, fiscal legislation
JEL Codes: H25, H26
DOI:

Abstract
Paper

26. THE COMPLEXITY OF INFLATIONARY PHENOMENON IN ROMANIA AND ITS IMPLICATIONS

Authors: : Ioana Duca, Constantin Stoica

Keywords: inflation, inflation targeting, monetary policy
JEL Codes: E52, E31
DOI:

Abstract
Paper

27. FINANCING SME IN EMERGING ECONOMIES

Authors: : Alina Ernst

Keywords: financial sector, financing, small and medium-sized enterprises, international integration
JEL Codes: F36
DOI:

Abstract
Paper

28. EU FACING NEW CHALLENGES AND OPPORTUNITIES

Authors: : Gavrila - Paven Ionela

Keywords: challenges, opportunities, integration proces
JEL Codes: F15, F36
DOI:

Abstract
Paper

29. SOCIAL -ECONOMIC AND INSTITUTIONAL TRANSFORMATIONS ASSUMED BY THE ECONOMIC INTEGRATION PHENOMENON

Authors: : Gavrila - Paven Ionela

Keywords: economic integration, economic policy, monetary policy
JEL Codes: F15, F36, F42
DOI:

Abstract
Paper

30. IMPACT OF INFORMATION TECHNOLOGIES IN FINANCIAL AUDIT

Authors: : Gheorghe Mirela

Keywords: accounting system, audit, accounting, computer techniques
JEL Codes: M41, M42, M15
DOI:

Abstract
Paper

31. STABILITY OF THE BANKING SYSTEM AND PRUDENTIAL SUPERVISION IN ROMANIA

Authors: : Göndör Mihaela Liliana

Keywords: banking system, supervision, credit risk, market risk, operational risk, reputational risk
JEL Codes: G21
DOI:

Abstract
Paper

32. THE ROLE OF ROMANIAN NATIONAL BANK IN ENSURING FREE MOVEMENT OF SERVICES

Authors: : Göndör Mihaela Liliana

Keywords: central bank, banking sector, EU accession
JEL Codes: E58, F36
DOI:

Abstract
Paper

33. RECENT DEVELOPMENTS OF NON-GOVERNMENTAL CREDIT IN ROMANIA

Authors: : Marius Gust, Dorin Hoarca

Keywords: banking system, non- governmental credit, current account
JEL Codes: G21, E58, E51
DOI:

Abstract
Paper

34. FUNDAMENTAL ANALISYS, DECISION FOR STOCK EXCHANGE INVESTMENTS

Authors: : Hada Teodor, Moraru Alin

Keywords: stock market, fundamental analysis, technical analysis
JEL Codes: G10, G11
DOI:

Abstract
Paper

35. ASPECTS OF DETERMINING CURRENT ASSET PERFORMANCE

Authors: : Teodor Hada

Keywords: current asset, indicator, performance
JEL Codes: G30, G31
DOI:

Abstract
Paper

36. LEGISLATIVE HARMONIZATION DUE TO ACQUIS COMMUNAUTAIRE

Authors: : Roxana Ispas

Keywords: European legislation, community actions, policy
JEL Codes: F20, F21, F22, F23
DOI:

Abstract
Paper

37. MODERN APPROACH ON CREDIT RISK

Authors: : Iuga Iulia

Keywords: credit risk, capital requirement, rating system
JEL Codes: G21, G24
DOI:

Abstract
Paper

38. BUDGETS AND ELECTRONIC DASHBOARD - MODERN TOOLS AND TECHNIQUES OF PERFORMANT MANAGEMENT

Authors: : Cornel Nicolae Jucan

Keywords: budget, forecast, planning, dashboard
JEL Codes: G30, G31
DOI:

Abstract
Paper

39. COMPANY'S DECISIONS ON DIVIDENDS IN THE CONTEXT OF CURRENT TAX POLICY

Authors: : Adina Martin

Keywords: dividend, profit, fiscal policy, capital market
JEL Codes: G35, G11, G38
DOI:

Abstract
Paper

40. INVESTMENTS IN ROMANIAN BANKING SYSTEM

Authors: : Mitac Mirela - Claudia, Stoian Marian

Keywords: investment, banking system, monetary market, capital market
JEL Codes: G21, G24
DOI:

Abstract
Paper

41. THE USE OF MATERIALITY AND AUDIT RISK WHEN PLANNING AND MANAGING THE AUDIT

Authors: : Victor Munteanu

Keywords: financial audit, financial statement, risk, materiality
JEL Codes: M42, M41
DOI:

Abstract
Paper

42. SUSTAINABLE DEVELOPMENT: MAIN OBTAINED RESULTS

Authors: : Lazar Paula

Keywords: sustainable development, environment, economy, society
JEL Codes: Q01, Q56
DOI:

Abstract
Paper

43. ENTERPRISE'S PERFORMANCE MEASURED BY INTERMEDIARY BALANCE OF ADMINISTRATION

Authors: : Olaru Gabriela-Daniela

Keywords: profit and loss account, commercial margin, production of financial year, added value, gross working surplus, the results of the exploitation, the current result, the net result
JEL Codes: G32, M41
DOI:

Abstract
Paper

44. EVOLUTIONS IN LIFE INSURANCE MARKET IN ROMANIA (STUDY CASE - ING NEDERLANDEN LIFE INSURANCE)

Authors: : Pîrvu Daniela, Radulescu Magdalena

Keywords: life insurance, insurance company, financial evolution
JEL Codes: G22
DOI:

Abstract
Paper

45. ISSUES IN LIQUIDITY RISK MANAGEMENT IN CREDIT INSTITUTIONS

Authors: : Anamaria Popa

Keywords: liquidity, asset, liability
JEL Codes: G21, G29
DOI:

Abstract
Paper

46. TAX REGULATIONS CONCERNING INDIRECT TAXES IN EUROPEAN UNION

Authors: : Mirela-Anca Postole

Keywords: fiscal policy, indirect taxation, European Union
JEL Codes: E62, F36, H20
DOI:

Abstract
Paper

47. ROMANIA ADHERATION TO THE EUROPEAN UNION: WINNERS AND LOSERS

Authors: : Radulescu Magdalena, Pîrvu Daniela

Keywords: European Union's enlargement, benefit, cost
JEL Codes: F15, F20
DOI:

Abstract
Paper

48. ALTERNATIVES FOR THE CLASSIC DATABASE DISTRIBUTED SYSTEMS

Authors: : Dan-Andrei Sitar-Taut

Keywords: database distributed systems, centralized database systems, federated database systems, interfacing technologies
JEL Codes: M15
DOI:

Abstract
Paper

49. SPECIFICITIES OF INTERBANK SETTLEMENT IN THE NATIONAL SYSTEM FOR ELECTRONIC PAYMENTS

Authors: : Socol Adela, Codruta Fat

Keywords: inter-banking payment system, payment instruments, electronic transfer
JEL Codes: G21
DOI:

Abstract
Paper

50. DETERMINATION OF ENTREPRISES'S FINANCIAL STATUS BY STATISTICAL DISCRIMINANT MODELS - STATEV MODEL -

Authors: : State Violeta

Keywords: ustainability, European Union, financial position
JEL Codes: G39, M21
DOI:

Abstract
Paper

51. A NEW DIMENSION IN ORGANISATIONS' FINANCIAL PERFORMANCE MEASUREMENT

Authors: : Aurelia Stefanescu, Eugeniu Turlea

Keywords: performance, accounting, treasury
JEL Codes: M41, G30
DOI:

Abstract
Paper

52. INCIDENCE OF LIQUIDITY RISK IN BANKING ACTIVITY

Authors: : Mariana Vlad

Keywords: liquidity, bank, deposit, liability
JEL Codes: G21
DOI:

Abstract
Paper

53. MODERN APPROACH ON MARKET FAILURE AND EXTERNALITIES

Authors: : Mariana Vuta, Rodica Gherghina

Keywords: market failure, outsourcing, social cost
JEL Codes: D62, H23, H20
DOI:

Abstract
Paper

54. THE HARMONIZATION OF PUBLIC FINANCIAL AUDIT WITH ACQUIS COMMUNITARIAN

Authors: : Ion Tanase, Magdalena Claudia Burcea

Keywords: acquis, financial control, audit
JEL Codes: M42
DOI:

Abstract
Paper

55. DECISION AND ITS ROLE IN FINANCIAL MANAGEMENT OF ENTERPRISE

Authors: : Ion-Trifoi Gigi, Constantin Dinte

Keywords: decision, decisional system, informational system
JEL Codes: M00
DOI:

Abstract
Paper

56. FINANCIAL INSTRUMENTS OF THE COMMON AGRICULTURAL POLICY

Authors: : Daniela Zapodeanu, Popovici Ioana - Florina

Keywords: Common agricultural policy, market intervention, financial help, production quota, common custom protection
JEL Codes: Q14, Q18, F36
DOI:

Abstract
Paper

57. MOVING AVERAGES IN TECHNICAL ANALYSIS OF LISTED FINANCIAL INSTRUMENTS

Authors: : Daniela Zapodeanu, Dorina Popa

Keywords: moving averages, trend, simple moving average, weighted moving average, exponential moving average
JEL Codes: G11, G12
DOI:

Abstract
Paper

1. DELIMITATIV-METHODOLOGY ISSUES BETWEEN THE TWO CONCEPTS: COST AND EXPENSE

Authors: : Banc Marius Mircea

Keywords: cost, expense, concepts.
JEL Codes: D26, M41
DOI:

Abstract
Paper

2. IDENTIFYING THE COST CAUSES AT S.C. “APULUM” SA ALBA IULIA

Authors: : Sorin Briciu, Florentina Sas

Keywords: ABC method, costs, factors that generate the costs.
JEL Codes: D26, M41
DOI:

Abstract
Paper

3. THE INFORMATIONAL SYSTEM OF MANAGEMENT ACCOUNTING

Authors: : Briciu Sorin, Teiusan Sorin-Ciprian

Keywords: informational system, management accounting, accounting informational system.
JEL Codes: M41, D80
DOI:

Abstract
Paper

4. SOME VIEWPOINTS ON IMPROUVING MANAGERIAL ACCOUNTING

Authors: : Oprea Calin, Monica Viorica Nedelcu

Keywords: managerial accountancy, costs calculation, accounting organization.
JEL Codes: M41
DOI:

Abstract
Paper

5. APPLYING PERFORMANCE AUDIT IN A PUBLIC ENTITY THAT PROVIDES PUBLIC SERVICES

Authors: : Cibu (Jeflea) Dochita

Keywords: perfomance,performance auditing.
JEL Codes: M42, P17
DOI:

Abstract
Paper

6. ACCOUNTING IN INSURANCE COMPANY - BETWEEN GENERAL AND CHARACTERISTIC

Authors: : Rodica Cistelecan, Anamari Beatrice Stefan, Raluca Meda Sumandea Simionescu

Keywords: insurance and reinsurance contracts, insurance companies, accounting.
JEL Codes: M41, G22
DOI:

Abstract
Paper

7. THE SIGNIFICATION LIMIT, DECISIONAL FACTOR IN FINANCIAL ACCOUNTING AUDIT

Authors: : Crasoveanu (Oprean)

Keywords: signification limit, level, financial situations.
JEL Codes: M42
DOI:

Abstract
Paper

8. THE IMPACT OF ACCOUNTING HARMONIZATION AND NORMALIZATION ON NATIONAL AND INTERNATIONAL LEVEL ON COMUNICATION TYPES AVAILABLE TO THE LEADERSHIP OF AN ORGANIZATION

Authors: : Ion CUCUI

Keywords: International Financial Reporting Standards, accounting harmonization and normalization, management organization.
JEL Codes: M41, F00
DOI:

Abstract
Paper

9. DEDUCTIONS REGIME. OBLIGATIONS OF VAT PAYERS

Authors: : Fit Tito, Munteanu Dorin

Keywords: deductions, Added Value Tax.
JEL Codes: M41, E62, H32
DOI:

Abstract
Paper

10. INTERNAL AUDITORS - A NEW PROFESSION

Authors: : Marcel Ghita

Keywords: internal auditors, certifications system, certifying internal auditors.
JEL Codes: M42
DOI:

Abstract
Paper

11. SYSTEM ATTESTING INTERNAL AUDITORS IN ROMANIA

Authors: : Marcel Ghita, Razvan Ghita

Keywords: certification system, internal auditors.
JEL Codes: M42
DOI:

Abstract
Paper

12. FEATURES OF INTERNAL AUDIT

Authors: : Razvan Ghita

Keywords: internal audit, internal control.
JEL Codes: M42
DOI:

Abstract
Paper

13. CHARACTERISTICS OF APPLICATION OF ACCOUNTING PRINCIPLES TO BANKS

Authors: : Grigorescu Sorin

Keywords: accounting, accounting principles, IASB, financial statement, bank activities.
JEL Codes: M41
DOI:

Abstract
Paper

14. COST CALCULATION METHODS IN MINING INDUSTRY

Authors: : Ion-Trifoi Gigi

Keywords: adminnistration accounting, calculation methods, mining industry.
JEL Codes: M41, D24
DOI:

Abstract
Paper

15. ACCOUNTING POLICIES AND THEIR INFLUENCE ON COMPANY'S PERFORMANCE AND POSITION

Authors: : Cristina Lidia Manea

Keywords: accounting policies, financial statements, accounting trearments.
JEL Codes: M41, D00
DOI:

Abstract
Paper

16. STANDARDIZATION OF CONTEMPORARY ACCOUNTING SYSTEMS IN GLOBALIZATION CONDITIONS

Authors: : Dorel Mates, Mihaela Stet, Szabo Ioan

Keywords: accounting system, globalization, normalization, harmonization and accounting convergence.
JEL Codes: M41
DOI:

Abstract
Paper

17. THE ACCOUNTANT ROLE IN ORGANIZING A PERFORMANT AND MODERN ENTREPRISE

Authors: : Camelia Mihalciuc

Keywords: accountant, accounting.
JEL Codes: M41
DOI:

Abstract
Paper

18. ACCOUNTING INFORMATION - SUPPORT FOR DETERMINATION OF ENTITY'S RENTABILITY

Authors: : Camelia Mihalciuc

Keywords: accountancy information, analysis.
JEL Codes: M41
DOI:

Abstract
Paper

19. ACCOUNTING REGULATIONS ACCORDING WITH EU DIRECTIVES REGARDING FINANCIAL STATEMENTS

Authors: : Mitac Mirela - Claudia

Keywords: International Accounting Standards, Financial Accounting Standards, harmonization.
JEL Codes: M41
DOI:

Abstract
Paper

20. REGULATION AND NORMALIZATION OF MANAGEMENT ACCOUNTING FOR AN ECONOMIC ENTITY

Authors: : Neamtu Ion-Horia, Teiusan Sorin-Ciprian

Keywords: management accounting, normalisation, management accountant.
JEL Codes: M41
DOI:

Abstract
Paper

21. THE TYPOLOGY OF FINANCIAL AUDIT

Authors: : Ioan Oprean, Delia Oprean

Keywords: internal audit, external audit.
JEL Codes: M42
DOI:

Abstract
Paper

22. CALCULATING INFRASTUCTURE COSTS

Authors: : Paunica Mihai

Keywords: costs, calculation,railway infrastructure
JEL Codes: M41
DOI:

Abstract
Paper

23. THE PRUDENCE PRINCIPLE - THE BASIS FOR REASONING OF THE PROFESSIONAL ACCOUNTANT

Authors: : Gheorghe Popescu

Keywords: prudence principle, professional accountant.
JEL Codes: M41
DOI:

Abstract
Paper

24. TRUE AND FAIR VIEW VERSUS TAXATION IN 2006 ROMANIAN ACCOUNTING

Authors: : Gheorghe Popescu, Veronica Adriana Popescu, Cristina Raluca Popescu

Keywords: faithful image, fiscality, accounting.
JEL Codes: M41, H30
DOI:

Abstract
Paper

25. VULNERABILITIES OF FINANCIAL AND ACCOUNTING INFORMATION IN MARKET ECONOMY

Authors: : Veronica Adriana Popescu

Keywords: data, financial and accounting information.
JEL Codes: M41
DOI:

Abstract
Paper

26. FEW MUTATIONS INDUCED IN PUBLIC INSTITUTIONS ACCOUNTING IN 2006

Authors: : Cristina Raluca Popescu

Keywords: accounting, public institutions.
JEL Codes: M41
DOI:

Abstract
Paper

27. APPROACHING ACCOUNTING IN THE CONTEXT OF NEW INFORMATIONAL TECHNOLOGIES

Authors: : Florin RADU

Keywords: informatic technologies, accounting
JEL Codes: M41
DOI:

Abstract
Paper

28. GLOBALIZING ACCOUNTING WHEN USING THE INFORMATIONAL TECHNOLOGIES

Authors: : Valentin RADU, Mariana RADU

Keywords: globalization, accounting, informational technologies.
JEL Codes: M41, D83
DOI:

Abstract
Paper

29. THE OPORTUNITY O INTERIM FINANCIAL REPORTING

Authors: : Rapcencu Cristian

Keywords: IAS 34, interim financial report.
JEL Codes: M41
DOI:

Abstract
Paper

30. ACCOUNTING IN NATIONAL DEFENSE MILITARY UNITS

Authors: : Marius Adrian Raducea

Keywords: accounting, army, public institutions.
JEL Codes: M41
DOI:

Abstract
Paper

31. FINANCIAL CONTROL AND PUBLIC INTERNAL AUDIT IN NATIONAL DEFENSE MILITARY UNITS

Authors: : Larisa Loredana Beian Raducea

Keywords: financial auditing, army.
JEL Codes: M42
DOI:

Abstract
Paper

32. DEVELOPMENT OF RELATED PARTY DISCLOSURES

Authors: : Raileanu Vasile

Keywords: IFRS, group's consolidated financial statements.
JEL Codes: M41
DOI:

Abstract
Paper

33. FINANCIAL - ACCOUNTING ISSUES REGARDING THE ACCOMMODATION ACTIVITY IN ROMANIAN TOURISM

Authors: : Doru-Bogdan Ravas

Keywords: accommodation activity, turism, bookkeeping.
JEL Codes: M41
DOI:

Abstract
Paper

34. ACCOUNTING CONVERGENCE VS. ACCOUNTING HARMONIZATION - IMPLICATIONS IN THE INSURANCE SECTOR

Authors: : Daniel Stefan, Ovidiu Spatacean, Decebal Manole Bogdan, Mariana Nandrea

Keywords: globalization, insurance sector, financial reports, IFRS.
JEL Codes: M41
DOI:

Abstract
Paper

35. EXPENSES AND COSTS OF PRODUCTION - A CONCEPTUAL APROACH

Authors: : Nela Steliac

Keywords: expensise, costs.
JEL Codes: M41, D26
DOI:

Abstract
Paper

36. SOCIO-ECONOMIC ENVIRONMENT OF THE COMPANY AND THE NEED FOR COUNTABLE FINANCIAL INFORMATION

Authors: : Loredana Tanase

Keywords: financial information, socio-economic environment.
JEL Codes: M41
DOI:

Abstract
Paper

37. DISCLOSURE OF EXPENSES

Authors: : Teiusan Sorin-Ciprian

Keywords: disclosure of expenses, IAS.
JEL Codes: M41
DOI:

Abstract
Paper

38. ASPECTS CONCERNING LEASE BIOLOGICAL ASSETS AND LAND

Authors: : Todea Nicolae, Deaconu Sorin-Constantin

Keywords: lease, biological asset, accounting.
JEL Codes: M41
DOI:

Abstract
Paper

39. DETERMINATION, REGISTRATION, PURSUIT AND REPORT OF THE REVALUATION DEPOSITS

Authors: : Todea Nicolae Dan

Keywords: accounting regulations, disclosure, registration
JEL Codes: M41
DOI:

Abstract
Paper

40. RESISTANCE TO CHANGE - CAUSES AND EFFECTS AT MILITARY SCHOOL'S SELECTION SYSTEM

Authors: : Mircea Adrian TRAMONTINI

Keywords: military school, selection system, recruitment
JEL Codes: M41
DOI:

Abstract
Paper

41. ACCOUNTING FOR THE MERCHENDISE IMPORT IN CONSIGMENT

Authors: : Mihaela Tulvinschi

Keywords: import in consignment, accounting, FOB, CAF, CIF.
JEL Codes: M41
DOI:

Abstract
Paper

42. METHOD OF LAYING A STANDARD COST FOR CALCULATE M3 OF TIMBER CUT

Authors: : Cristina Otilia Tenovici

Keywords: management accounting, costs
JEL Codes: M41, M11
DOI:

Abstract
Paper

43. INVESTMENT DECISION IN CAPITAL MARKET AND THE ROLE OF AUDITING ACCOUNTING-FINANCIAL INFORMATION

Authors: : Turlea Eugeniu

Keywords: audit, financial transaction
JEL Codes: M42
DOI:

Abstract
Paper

44. PERFORMANCE AUDIT, ESSENTIAL ELEMENT OF IMPROVING THE MANAGEMENT OF PUBLIC SECTOR ORGANIZATIONS

Authors: : Eugeniu Turlea

Keywords: performance audit, accounting.
JEL Codes: M42
DOI:

Abstract
Paper

45. AUDITING THE CREDIT INSTITUTIONS

Authors: : Mariana Vlad

Keywords: audit, credit institutions, accounting.
JEL Codes: M42
DOI:

Abstract
Paper

46. QUALITATIVE CONTROL OF AUDITING

Authors: : Vuta Mihai, Vuta Mariana

Keywords: auditing, control.
JEL Codes: M42
DOI:

Abstract
Paper

47. FINANCIAL COMMUNICATIONS BASED ON CASH-FLOWS

Authors: : Cristian Zgreaban

Keywords: financial communication, accounting.
JEL Codes: M41
DOI:

Abstract
Paper