Annales Universitatis Apulensis Series Oeconomica

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

Arhiva

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

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

Cuvinte cheie: cost-effectiveness, composite index of the environmental prospects, MANOVA, pollution, environmental policy
Coduri JEL: A10, Q00, Q15
DOI:

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

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

Cuvinte cheie: IFRS, IFRS for SMEs, cultural dimensions, accounting values
Coduri JEL: M41
DOI:

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

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

Cuvinte cheie: foreign direct investments, determinants, panel analysis, ASEAN countries
Coduri JEL: E22, F21, O53, C23
DOI:

4. TEACHING CAREER DEVELOPMENT IN SECONDARY EDUCATION SYSTEM

Autori: :
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

Cuvinte cheie: career, lifelong learning, results, succes, development.
Coduri JEL: I 21
DOI:

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

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

Cuvinte cheie: insurance, perception, trust.
Coduri JEL: G22
DOI:

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

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

Cuvinte cheie: brand, corporate social responsibility, insurance, profit, transparency
Coduri JEL: G22, M14
DOI:

7. DIMENSIONS OF THE ROMANIAN PRIVATE HIGHER EDUCATION INSTITUTIONS MARKET

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

Cuvinte cheie: market, private higher institutions, marketing,
Coduri JEL: I21, I23, M31
DOI:

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

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

Cuvinte cheie: marketing research, neuromarketing, banking services
Coduri JEL: M31, D87, G21
DOI:

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

Autori: :
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

Cuvinte cheie: demand, services, strategy, management, change
Coduri JEL: M11, M21, L84, L87
DOI:

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

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

Cuvinte cheie: users, accounting information, relevance, economic-financial indicators, economic entity, financial position, profitability
Coduri JEL: M41
DOI:

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

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

Cuvinte cheie: purchasing decisions, strategy, competitive advantage, fuzzy logic
Coduri JEL: D21, D81, L21
DOI:

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

Autori: : Radu MARGINEAN

Cuvinte cheie: furniture industry, managerial accounting, accounting cost, accounting, case study
Coduri JEL: M40, D24, M41
DOI:

3. THEORETICAL BACKGROUND OF INTERNAL AND EXTERNAL ENVIRONMENT OF NEGOTIATION

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

Cuvinte cheie: audit, negotiation, auditor, auditee
Coduri JEL: M42
DOI:

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

Autori: : Mircea FUCIU, Luigi DUMITRESCU

Cuvinte cheie: consumers, internet, marketing, communication, purchase
Coduri JEL: M30, M31
DOI:

5. CONCEPTUAL DEVELOPMENT OF HUMAN CAPITAL

Autori: : Ana-Maria CIUHU, Valentina VASILE

Cuvinte cheie: Human capital, Labour force, Economic rate of return
Coduri JEL: E24, J24, O15
DOI:

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

Autori: : Teodora Maria SUCIU (AVRAM)

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

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

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

Cuvinte cheie: globalization, transport, maritime shipping
Coduri JEL: F6, L91, L99
DOI:

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

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

Cuvinte cheie: market price, transfer price, transfer pricing file
Coduri JEL:
DOI:

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

Autori: : Aleksandra Tošović-Stevanović, Slađana Bajković

Cuvinte cheie: cultural differences, international business, multinational companies, globalization
Coduri JEL: F23
DOI:

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

Autori: : Claudia Olimpia MOISĂ, Lucian STANCIU-GORUN

Cuvinte cheie: hotel management, revenue management, performance indicators, predictive models in hotel management
Coduri JEL: L21, L83
DOI:

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

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

Cuvinte cheie: sustainable development, Polish farms, Common Agricultural Policy, influence
Coduri JEL: H2, Q12, Q18, Q56
DOI:

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

Autori: : Jan POLCYN, Maciej GAWRYSIAK

Cuvinte cheie: economy, education, returns
Coduri JEL: I25, I26, I28
DOI:

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

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

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

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

Autori: : Alina Ioana CALINOVIC

Cuvinte cheie: tax revenue, Gross domestic product, economic growth.
Coduri JEL: G2, G3
DOI:

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

Autori: : Alexandru BOCIU, Oana-Ramona LOBONŢ

Cuvinte cheie: Data Envelopment Analysis, Efficiency, Public administration, Sanitation service, Timis County;
Coduri JEL: C33, G28, R51
DOI:

6. A CRITICAL REVIEW OF CORRUPTION COST FOR DEVELOPING COUNTRIES

Autori: : Lavinia DUDAS, Lavinia MIHIT

Cuvinte cheie: corruption, developing countries, fiscal policy, content analysis
Coduri JEL: D73, E62, F62
DOI:

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

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

Cuvinte cheie: financial diagnosis, financial situations, indicators, budgetary account
Coduri JEL: H20, H21, C58
DOI:

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

Autori: : Laura Maria DANILA, Cornelia DUMITRU

Cuvinte cheie: labor market, employment, unemployment, NEET, policy
Coduri JEL: E24, E26, J08, J46, J60, J21
DOI:

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

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

Cuvinte cheie: medical staff mobility; remittances; health policies
Coduri JEL: I11, J61, F24
DOI:

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

Autori: : Elena BANICA, Valentina VASILE

Cuvinte cheie: external trade, foreign capital, specialization, efficiency, Romanian capital
Coduri JEL: D22, F14
DOI:

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

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

Cuvinte cheie: group of companies, affiliatedparties, related-party transactions, Jaccard index
Coduri JEL: G34, G38, M48
DOI:

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

Autori: : Ruxandra LAZEA, Mircea FUCIU

Cuvinte cheie: communication, changes, social media.
Coduri JEL: M31
DOI:

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

Autori: : Alexandra G. PRICOP, Gheorghe ORZAN

Cuvinte cheie: information, big data, analytics, organizational asset, competitive advantage
Coduri JEL: M21, M31
DOI:

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

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

Cuvinte cheie: brand, insurance, SME, Poland
Coduri JEL: G20, G22, M21, M31
DOI:

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

Autori: : Călina Ana BUŢIU

Cuvinte cheie: entrepreneur, enterprise, business, constraints, Center Region
Coduri JEL: A14, D78, L26, M21
DOI:

4. CONTROL BY ANAF - MACROECONOMIC AND HARGHITA COUNTRY ANALYZES

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

Cuvinte cheie: risk, control, macroeconomic trend
Coduri JEL: H2
DOI:

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

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

Cuvinte cheie: genetically modified food, economic benefits, health risks, environment
Coduri JEL: Q5, Q13, Q18, O33, O44, P46
DOI:

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

Autori: : John TUMAKU

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

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

Autori: : Mioara POPESCU

Cuvinte cheie: Data Mining; Web Mining; Correlation; Trends; Pearson Coefficient
Coduri JEL: C53, J11, E24
DOI:

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

Autori: : Alina Ciuhureanu

Cuvinte cheie: accounting information, accounting, management, financial-accounting function, management functions
Coduri JEL: M10, M49
DOI:

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

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

Cuvinte cheie: External Audit, Regulation, European Directives, International Standards Of Audit, Auditing, Government Policy and Regulation
Coduri JEL: K220, M420, M480
DOI:

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

Autori: : Mircea Fuciu, Luigi Dumitrescu

Cuvinte cheie: consumers, confidence report, index, strategies, marketing
Coduri JEL: G00, C10, M30, M31
DOI:

4.  FINANCIAL PERFORMANCE ANALYSIS TO PUBLIC INSTITUTIONS

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

Cuvinte cheie: financial performance, public sector, public institution, patrimonial result
Coduri JEL: H70, H83
DOI:

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

Autori: : Elena-Iuliana Ion, Mariana Man

Cuvinte cheie: performance, exigencies of accounting regulations, company
Coduri JEL: M40, M41,M49
DOI:

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

Autori: : Muntean Andreea, Dobra Iulian Bogdan

Cuvinte cheie: students' skills, students' profile, job opportunities, economic education
Coduri JEL: A2
DOI:

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

Autori: : Popescu Alin

Cuvinte cheie: association, cooperation, agricultural cooperation, farmers.
Coduri JEL: Q13
DOI:

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

Autori: : Sebastian Stepień, Jan Polcyn

Cuvinte cheie: Rural Development Programme, agricultural sector, influence, structural changes, Poland.
Coduri JEL: Q10, Q18, R51, R58
DOI:

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

Autori: : Vasiliki A. Basdekidou

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

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

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

Cuvinte cheie: Marketing; Corporate image; Islamic banks; Analytical; Hierarchical Process; Shariah Finance
Coduri JEL: E44, G32
DOI:

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

Autori: : Marian Cătălin Corici

Cuvinte cheie: energy mining industry, electricity, coal, production capacity
Coduri JEL: D23, L72, M40
DOI:

5. INTEGRATED REPORTING IN SMEs

Autori: : Ranka Mitrovic, Ana Jurcic, Dragana Trifunovic

Cuvinte cheie: financial statements, social responsibility, stakeholders, new paradigm
Coduri JEL: D23, L72, M40
DOI:

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

Autori: : Moisă Claudia Olimpia, Lazea Ruxandra

Cuvinte cheie: promotional methods, tourism, citadel
Coduri JEL: D23, L72, M40
DOI:

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

Autori: : Mioara Popescu

Cuvinte cheie: Specific search data, queries, behaviour
Coduri JEL: D23, L72, M40
DOI:

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

Autori: : Adela Socol

Cuvinte cheie: Financial Reporting, Management report on financial statement, Banking audit, Auditors' opinion
Coduri JEL: G21, G28, D82
DOI:

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

Autori: : Codruța Adina Băltescu

Cuvinte cheie: online reviews, hotel star-classification, hotel attributes, Booking.com, conjoint analysis.
Coduri JEL: M20, O33, Z32
DOI:

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

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

Cuvinte cheie: Pollution, ambient air, carbon monoxide, environment management, monitoring, the Olt County
Coduri JEL: Q50, Q52, Q57
DOI:

3. USING ACTIVITY BASED COSTING FOR INVESTMENT DECISIONS

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

Cuvinte cheie: Activity Based Costing, project financing, financial statements, indicators, investment
Coduri JEL: E22, O22, M40, G30
DOI:

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.

Autori: : Andreea Cipriana Muntean, Iulian Bogdan Dobra

Cuvinte cheie: expenditure, tourist, coefficient covariance matrix, WLS, log-log model, ANCOVA.
Coduri JEL: Z31, Z32
DOI:

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

Autori: : Tudor Oprişor, Cristina-Silvia Nistor

Cuvinte cheie: transparency, accountability, disclosure, municipalities, public sector
Coduri JEL: M40, M41
DOI:

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

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

Cuvinte cheie: angible assets, fixed assets, non-current assets, rules of evaluation, principles of accounting
Coduri JEL: M41
DOI:

7. AN EMPIRICAL ANALYSIS OF AUDIT DELAY IN TURKEY

Autori: : Aslı TÜREL, Ferhan Emir TUNCAY

Cuvinte cheie: Audit Delay, Financial Reporting, Turkey
Coduri JEL: M42
DOI:

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

Autori: : Cristian - Marian Barbu

Cuvinte cheie: economic growth, macroeconomic policy, budget execution, foreign investments, competitiveness, middle income trap
Coduri JEL: E03,E60, O11
DOI:

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

Autori: : Vasiliki A. Basdekidou

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

10. COORDINATES OF THE CULTURE CONSUMPTION IN URBAN ENVIRONMENT

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

Cuvinte cheie: cultural marketing, consumption of culture, consumption behavior, artistic creation
Coduri JEL: Z10, M31
DOI:

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

Autori: : Natalia Manea, Iuliana Cetină

Cuvinte cheie: research, preferences, organic food, Romanian consumer
Coduri JEL:
DOI:

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

Autori: : Lucian Marina

Cuvinte cheie: entrepreneurs, barriers, business, education, perception
Coduri JEL: D22, L10
DOI:

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

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

Cuvinte cheie: Big Data, storage, marketer research, decision maker system
Coduri JEL: M 31
DOI:

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

Autori: : Sebastian Stępień, Jan Polcyn

Cuvinte cheie: pig market, supply, prices, foreign trade, European Union countries, economic integration.
Coduri JEL: Q13, Q17, F15
DOI:

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

Autori: : Laurenţiu Florentin Stoenică

Cuvinte cheie: consumer satisfaction, educational market, military higher education, marketing strategy
Coduri JEL: I21, M31
DOI:

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

Autori: : Irina RAICU, Mirela Cătălina TÜRKEÚ

Cuvinte cheie: Digital banking, customer satisfaction, consumer behavior, building relationships with digital customers, digital banking strategies
Coduri JEL: M31, G21, D83
DOI:

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

Autori: : Lucian Găban

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

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

Autori: : Silvia Muhcina, Andreea-Daniela Moraru

Cuvinte cheie: marketing, education, services, distribution, graduate
Coduri JEL: M31
DOI:

3. AN INNOVATIVE MODEL OF FUNDING THE EDUCATION SYSTEM

Autori: : Jan Polcyn

Cuvinte cheie: educational production function, AVE(Educational Added Value), financing model
Coduri JEL: H52, I21, I22, I29
DOI:

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

Autori: : Muntean Andreea, Lazea Ruxandra

Cuvinte cheie: satisfaction, healthcare consumers, patients
Coduri JEL: M 31; I1
DOI:

5. SOCIAL INNOVATION AND INNOVATION PERFORMANCE IN THE EUROPEAN UNION

Autori: : Steliana Sandu, Irina Anghel

Cuvinte cheie: social innovation, social economy, social entrepreneurship, innovation performance, closing the innovation gap
Coduri JEL: 033, 035, 038
DOI:

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

Autori: : Laurenţiu Florentin Stoenică, Călin Petrică Vegheş

Cuvinte cheie: military; higher education; Romania; market; educational marketing
Coduri JEL: B23; C34; I21; I23; M31
DOI:

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

Autori: : Laurenţiu Florentin Stoenică, Călin Petrică Vegheş

Cuvinte cheie: military, higher education, Romania, market, educational marketing
Coduri JEL: I23, M31
DOI:

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

Autori: : Mălina Cordoş

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

2. LOAN-PORTFOLIO QUALITY AND MANAGERIAL EFFICIENCY IN BANKING

Autori: : Imola Drigă, Codruţa Dura

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

3. HISTORY OF “CORPORATE SOCIAL RESPONSIBILITY” CONCEPT

Autori: : Nicoleta Farcane, Eusebiu Bureana

Cuvinte cheie: CSR, corporate social performance, corporate social sensitivity, CSR models
Coduri JEL: M14, Q56
DOI:

4. ROMANIAN LEGISLATION IN THE HEALTHCARE SERVICES DOMAIN

Autori: : Ruxandra Lazea, Maria Mureşan

Cuvinte cheie: health system, patients' rights and obligations, health services, access to information
Coduri JEL: M31
DOI:

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

Autori: : Lucian Marina

Cuvinte cheie: touristic offer, cultural marketing, urban regeneration, cultural participation
Coduri JEL: M31, L83
DOI:

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

Autori: : Carmen Adina Paştiu, Maria Mureşan

Cuvinte cheie: small and medium sized firms; marketing strategy; performance; market segmentation
Coduri JEL: M31
DOI:

7. Ways to detect plagiarism in academic research

Autori: : Alina Tabirca, Valentin Radu

Cuvinte cheie: Plagiarism, Research, Ethics
Coduri JEL: A31
DOI:

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

Autori: : Radu Ioan MogoÛ, Carmen Acatrinei

Cuvinte cheie: email marketing campaigns, email customization, data mining analysis, consumer preferences
Coduri JEL: M31, M37, C38
DOI:

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

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

Cuvinte cheie: online marketing, European funds, marketing communication.
Coduri JEL: M31
DOI:

3. PERSPECTIVES ON DEVELOPING THE BIOECONOMY SECTOR IN ROMANIA

Autori: : Marius Paşculea, David Davidescu

Cuvinte cheie: bioeconomy, biomass, bio-based products
Coduri JEL: Q26, Q28
DOI:

4. THE ONLINE ADVERTISING OF SMALL AND MEDIUM SIZED BUSINESSES

Autori: : Cristina Bălteanu, Mihaela Marcu

Cuvinte cheie: online advertising, small and medium sized enterprises, social media
Coduri JEL: M37, L82, M15
DOI:

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

Autori: : Burca Valentin, Mates Dorel

Cuvinte cheie: IFRS, accruals, earnings management, regression.
Coduri JEL: M40, M41, G33
DOI:

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

Autori: : Camelia Burja, Vasile Burja

Cuvinte cheie: financial performance, agricultural holdings, financial ratios, Data Envelopment Analysis
Coduri JEL: O13, Q12, Q14
DOI:

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

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

Cuvinte cheie: share price, profit, GLS Weights, robust coefficient covariances, ANCOVA
Coduri JEL: G11, G12, G14
DOI:

8. THE IMPACT OF CSR ON ROMANIAN CONSUMERS' TRUST

Autori: : Silvia Maican

Cuvinte cheie: corporate social responsibility, consumers, trust, loyalty, satisfaction
Coduri JEL: M 31, M14
DOI:

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

Autori: : Alina-Daniela Mihalcea

Cuvinte cheie: marketing mix, human resources, knowledge society
Coduri JEL: M31, O15
DOI:

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

Autori: : Claudia Olimpia Moisă

Cuvinte cheie: tourism, Alba County, the role and importance of tourism
Coduri JEL: M31, L83
DOI:

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

Autori: : Oana Stănculescu

Cuvinte cheie: region, competitiveness, industry, decision, strategy
Coduri JEL: L60, O12, O18
DOI:

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

Autori: : Ioana Anghel, Mariana Man

Cuvinte cheie: financial performance, stock performance, stock growth ratios, dividend ratios, financial communication
Coduri JEL: G32, M20, M 40, M41
DOI:

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

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

Cuvinte cheie: metallurgical sector, profit, return on equity, funding sources.
Coduri JEL: G30, G32
DOI:

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

Autori: : Carmen Boghean, Mihaela State

Cuvinte cheie: remittances, employment rate, labour market
Coduri JEL: F24, F22, J61
DOI:

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

Autori: : Florin Boghean

Cuvinte cheie: sustainable development, corporate governance, responsability
Coduri JEL: G 34, M 14
DOI:

5. DOES VOLATILITY RESPOND ASYMMETRIC TO PAST SHOCKS?

Autori: : Claudiu Boţoc

Cuvinte cheie: volatility, leverage effect, feedback hypothesis, CEE countries, GARCH
Coduri JEL: G11, G14
DOI:

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

Autori: : Vasile Burja, Camelia Burja

Cuvinte cheie: energy sustainability, energetic efficiency, greenhouse gases, renewable energy sustainable development
Coduri JEL: O44, Q01, Q42
DOI:

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

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

Cuvinte cheie: Consumer behaviour; Convenience stores; Shopping habits.
Coduri JEL: M310
DOI:

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

Autori: : Iuliana Cenar, Mioara Turcas

Cuvinte cheie: return rate, permanent capital, net profit, turnover, investment.
Coduri JEL: M41, M21
DOI:

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

Autori: : Cernuşca Lucian, Balaciu Diana Elisabeta

Cuvinte cheie: professional judgment, ethics, IT technology, creative accounting, Directive 2013 / 34 / EU
Coduri JEL: M41
DOI:

10. BRAND COMMUNITY FORMATION: A CRITICAL REVIEW

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

Cuvinte cheie: brand community, collective consumption, community behaviour, brand loyalty.
Coduri JEL: M31
DOI:

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

Autori: : Lucreţia Mariana Constantinescu, Irina Tănăsescu

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

12. APPROACHES REGARDING THE UTILITY OF THE ACCOUNTING INFORMATION

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

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

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

Autori: : Corina -Maria Ene

Cuvinte cheie: money laundering, Walker Gravity model, illegal transactions, black market, organized crime
Coduri JEL: K40, K42, H26, O17
DOI:

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

Autori: : Mircea Fuciu, Luigi Dumitrescu

Cuvinte cheie: online social networks; marketing research, consumers, managers, business
Coduri JEL: M30, M31, M39
DOI:

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

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

Cuvinte cheie: school education, tax, teachers' wage, social contributions, tax.
Coduri JEL: G10, I21, I22
DOI:

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

Autori: : Teodor Hada, Radu Mărginean

Cuvinte cheie: Balance Sheet analysis, financial position, financial ratios, the furniture industry.
Coduri JEL: M41, G01
DOI:

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

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

Cuvinte cheie: souvenir, tourist destination, promotion, focus group
Coduri JEL: L83, M1, M31
DOI:

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

Autori: : Silvia Maican

Cuvinte cheie: corporate social responsibility, consumers, perception
Coduri JEL: M 14, M 31
DOI:

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

Autori: : Laura Raisa MiloÛ, Marius Cristian Miloş

Cuvinte cheie: portfolio management, risk, return, BSE
Coduri JEL: G10, G11
DOI:

20. A SURVEY REGARDING THE QUALITY OF FINANCIAL STATEMENTS

Autori: : Laura Raisa MiloÛ, Marius Cristian Miloş

Cuvinte cheie: financial statement, quality, users, information
Coduri JEL: M21, M41
DOI:

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

Autori: : Andreea Muntean, Claudia Moisă

Cuvinte cheie: the tourist profile, Alba County, touristic destination
Coduri JEL: M31, L83
DOI:

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

Autori: : Laura-Ionela Munteanu, Florentin Boda

Cuvinte cheie: sustainable development, DEM, satellite data
Coduri JEL: Q01, Q24, Q56
DOI:

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

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

Cuvinte cheie: Marketing Online, Marketing Research, The behaviour of Online Users, Facebook Social Network.
Coduri JEL: M31
DOI:

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

Autori: : Irina-Doina Păşcan

Cuvinte cheie: IFRS, accounting quality, value relevance, Romanian listed entities, Bucharest Stock Exchange
Coduri JEL: M 41
DOI:

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

Autori: : Carmen Adina Paştiu, Maria MureÛan

Cuvinte cheie: country brand image, brand image, product quality, consumers' loyalty
Coduri JEL: M31,M30
DOI:

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

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

Cuvinte cheie: economic and financial crisis, financial position, balance, financial autonomy, Pearson's correlation coefficient
Coduri JEL: G19, G39
DOI:

27. ANALYZING SUSTAINABLE DEVELOPMENT OF EUROPEAN FUNDED PROJECTS

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

Cuvinte cheie: sustainable development, European funds, measurement indicators
Coduri JEL: Q01, G23
DOI:

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

Autori: : Irina Simionescu, George Enescu

Cuvinte cheie: Emerging countries, economic stress factors, economic crisis, globalization, economic reforms
Coduri JEL: O16; J24; Z13
DOI:

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

Autori: : Laurenţiu Stoenică

Cuvinte cheie: marketing, strategy, product policy, military, higher education, Romania
Coduri JEL: I 23, M31
DOI:

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

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

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

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

Autori: : Attila Tamas Szora

Cuvinte cheie: consolidated financial statements, audit opinion, ISA 800, ISRS 4400, ISA 700
Coduri JEL: M40, M41, M42,
DOI:

32. EXAMINING THE EVOLUTION OF THE ROMANIAN SYSTEM OF ACCOUNTS

Autori: : Sorin-Ciprian Teiuşan

Cuvinte cheie: accounting system; chart of accounts; companies; accounting regulations; accounting history
Coduri JEL: M41, B00
DOI:

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

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

Cuvinte cheie: consumer private space, privacy, personal data, direct marketing
Coduri JEL: M31, D12
DOI:

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

Autori: : Călin Vegheş

Cuvinte cheie: paired comparison method, soccer ranking, sports marketing
Coduri JEL: M31, L8
DOI:

35. ANALYZING INTERNET USAGE AND ONLINE SHOPPING FOR INTERNATIONAL CONSUMERS

Autori: : Simona Vinerean, Iuliana Cetină, Luigi Dumitrescu

Cuvinte cheie: consumer behavior, online shopping, online services, Internet usage, online marketing.
Coduri JEL: M31
DOI:

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

Autori: : Irina Bilouseac, Petronela Zaharia

Cuvinte cheie: local autonomy, local collectivities, the local administration, local public affairs, administrative decentralization
Coduri JEL: H83
DOI:

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

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

Cuvinte cheie: materiality, audit risk, auditor, error
Coduri JEL: M41, M42
DOI:

3. CYCLICITY & CHAOTICS IN POST-CRISIS CONTEXT

Autori: : Aurel BurciuÚ, Rozalia KicsiÚ

Cuvinte cheie: chaos, chaotics, business cycle, global crises, EBC, MBC
Coduri JEL: M20, M21
DOI:

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

Autori: : Vasile Burja

Cuvinte cheie: employment, agriculture, labour productivity, rural areas
Coduri JEL: J21, J43
DOI:

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

Autori: : Ildikó Réka Cardoş, Vasile Daniel Cardoş

Cuvinte cheie: managerial accounting, customer profitability, balanced scorecard
Coduri JEL: M41
DOI:

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

Autori: : Alberto Cassone, Franco Amisano

Cuvinte cheie: pharmaceutical innovation, therapeutic efficiency
Coduri JEL: H8, I11, I18
DOI:

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

Autori: : Lucreţia Mariana Constantinescu, Irina Tănăsescu

Cuvinte cheie: Internet, Web, integrated marketing communication, online advertising, marketing relationships
Coduri JEL: M16, M31, M37, O33
DOI:

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

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

Cuvinte cheie: banking customers' behavior, deposits, Vector Autoregressive Model, impulse response, exogenous factors
Coduri JEL: D12, C58, G21
DOI:

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

Autori: : Teodor Hada, Teodora Maria Avram

Cuvinte cheie: financial diagnosis, financial position, scoring method, aggregate score, Bucharest Stock Exchange
Coduri JEL: G12, G31, G32, M41
DOI:

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

Autori: : Kamel Helali, Mouna Rekik, Maha Kalai

Cuvinte cheie: Subprime crisis, emerging countries, ARDL, short and long run effects
Coduri JEL: E31, E44, F13
DOI:

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

Autori: : Nicoleta Isac, Magdalena Rădulescu

Cuvinte cheie: Customer Satisfaction Measurement, Multi criteria Analysis, organization, implementation, of a marketing research
Coduri JEL: L15, L92
DOI:

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

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

Cuvinte cheie: environmental management accounting, morocco goods, Romania, case study
Coduri JEL: Q56
DOI:

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

Autori: : Irina Kancheva, Georgi Marinov

Cuvinte cheie: Marital Roles, Relative Influence, Family Purchase Decision, Family Decision-Making
Coduri JEL: D03, D12, J12, R22
DOI:

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

Autori: : Mihaela Marcu, Cristina Bălteanu

Cuvinte cheie: social media, international terrorism
Coduri JEL: L82, O33, K14, K42
DOI:

15. EVIDENCE OF ACCRUALS ANOMALY AROUND THE GLOBE

Autori: : Diana Mureşan

Cuvinte cheie: accruals, accruals anomaly, global capital market, accrual accounting
Coduri JEL: M41
DOI:

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

Autori: : Leontina Păvăloaia, Iuliana Georgescu

Cuvinte cheie: green certificate, renewable energy sources, sustainable development
Coduri JEL: Q56
DOI:

17. ENTREPRENEURIAL MINDSETS IN ROMANIA AND BULGARIA

Autori: : Nelu Eugen Popescu

Cuvinte cheie: entrepreneurship, self-employment, entrepreneurial perceptions and attitudes
Coduri JEL: L26, O10, M13
DOI:

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

Autori: : Patricia Raţiu, Maria Mortan

Cuvinte cheie: environmental management system, EMAS III, performance improvement, ISO 14001
Coduri JEL: Q 53, Q 56, M14
DOI:

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

Autori: : Adela Socol

Cuvinte cheie: Financial Literacy, Financial Education, Methodologies to measure, Financial Behavior
Coduri JEL: D03, G02, I22
DOI:

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

Autori: : Aurelia Ştefănescu, Eugeniu Ţurlea

Cuvinte cheie: transparency, financial information, public hospital, stakeholders, Romania
Coduri JEL: M41, I100, H83
DOI:

21. USER SATISFACTION OF MEDICAL EDUCATIONAL SERVICES

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

Cuvinte cheie: satisfaction, medical education services, quantitative research, online questionnaire
Coduri JEL: C12, C18, C31, C83, M31, I10
DOI:

22. MODELING USER SATISFACTION OF MEDICAL EDUCATIONAL SERVICES

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

Cuvinte cheie: satisfaction, medical educational services, european funds, conceptual modeling
Coduri JEL: C12, C18, C52, C82, C83, M31, I10
DOI:

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

Autori: : Gabriela Lidia Tănase, Aurelia Ştefănescu

Cuvinte cheie: academic environment, professional environment, managerial accounting, future graduates
Coduri JEL: M41, I25
DOI:

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

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

Cuvinte cheie: IAS / IFRS, audit mission, audit evidence, audit opinion, audit report
Coduri JEL: O10, M41, M42
DOI:

25. THE LINKAGE BETWEEN INTANGIBLES AND PROFITABILITY

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

Cuvinte cheie: intangibles, profitability
Coduri JEL: M41
DOI:

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

Autori: : Laura Elena Tudoran, Bogdan Ştefan Ionescu

Cuvinte cheie: cloud computing, mobile cloud computing, cloud accounting in Romania
Coduri JEL: M41, O3
DOI:

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

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

Cuvinte cheie: management accounting, economic information system, decision making, management, cost
Coduri JEL: M41 Accounting
DOI:

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

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

Cuvinte cheie: Activity-Based Costing, Balanced Scorecard, performance, strategic managerial accounting, non financial indicators
Coduri JEL: M41, M21
DOI:

3. THE COST INFORMATION RELEVANCE IN THE DECISION FOUNDATION

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

Cuvinte cheie: cost; informational system; decisions; efficiency; European projects
Coduri JEL: M21; M40
DOI:

4. INFLUENCING FACTORS OF VALUATION MULTIPLES OF COMPANIES

Autori: : Ciprian Codau

Cuvinte cheie: valuation multiples, company value, factors of influence, market approach, valuation.
Coduri JEL: G11, G12
DOI:

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

Autori: : Dan Dacian Cuzdriorean

Cuvinte cheie: Earnings management, accrual-based earnings management, real earnings management, research methods
Coduri JEL: M40, M41, G34, M42
DOI:

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

Autori: : Dan Dacian Cuzdriorean

Cuvinte cheie: ethical judgments, accrual based earnings management, real earnings management
Coduri JEL: I21, I23, M12, M14, M40, M41
DOI:

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

Autori: : Tatiana Dănescu, Luminiţa Rus

Cuvinte cheie: "cash basis"; "accrual basis"; cash flow; income received; expenses paid.
Coduri JEL: M41
DOI:

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

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

Cuvinte cheie: integrated reporting, GRI compliance, social, environmental, and financial information, disclosure index.
Coduri JEL: M40
DOI:

9. FINANCIAL INFORMATION SECURITY IN THE CLOUD

Autori: : Bogdan Ştefan Ionescu, Laura Elena Tudoran

Cuvinte cheie: cloud computing, security, dematerialization of accounting documents
Coduri JEL: O324
DOI:

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

Autori: : John Sorros

Cuvinte cheie: Earnings Predictability, Cost Structure, SG&A, Manufacturing Cost, Cost of Goods Sold
Coduri JEL: M40, G30
DOI:

11. IMPROVING HUMAN RESOURCES REPORTING IN NON FOR PROFIT ORGANIZATIONS

Autori: : Nicolae Todea, Delia Corina Mihălţan

Cuvinte cheie: non for profit organization, employees, volunteers, expenditures
Coduri JEL: M40
DOI:

12. MACHIAVELLIANISM AND SHORT-TERM EARNINGS MANAGEMENT PRACTICES

Autori: : Alina Beattrice Vladu, Barcelona Spain

Cuvinte cheie: earnings management, Machiavellianism, ethical judgments
Coduri JEL: I23, M40, M41
DOI:

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

Autori: : Alina Beattrice Vladu, Barcelona Spain

Cuvinte cheie: income smoothing; financial crisis; earnings management
Coduri JEL: M41, M40
DOI:

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

Autori: : Sorin Romulus Berinde, Adrian Groşanu

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

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

Autori: : Cristina Boţa-Avram, Paula Ramona Răchişan

Cuvinte cheie: similarities, OECD Principles, European corporate governance codes, internal audit.
Coduri JEL: M21, M40, M42, M49
DOI:

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

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

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

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

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

Cuvinte cheie: empiric study, the role of the financial audit, the utility of the financial audit, differences of perspectives, differences of expectations.
Coduri JEL: M 42
DOI:

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

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

Cuvinte cheie: consolidated financial statements, intra-group transactions, equity, minority interests, historical cost
Coduri JEL: M41, M42, O10
DOI:

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

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

Cuvinte cheie: CAPM model, the systematic risk, specific risk, beta volatility coefficient, anticipated profitability
Coduri JEL: G11, G17
DOI:

20. UNDERINVESTMENT PROBLEM: ROMANIAN EVIDENCE

Autori: : Claudiu Boţoc, Cosmin Enache

Cuvinte cheie: Investment Rate, Financial Leverage, Growth Opportunities, Endogeneity
Coduri JEL: G31, G32
DOI:

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

Autori: : Camelia Burja, Vasile Burja

Cuvinte cheie: economic performance, bankruptcy risk, agricultural holdings, financial ratios
Coduri JEL: G33, L25, Q14
DOI:

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

Autori: : Teodor Hada, Teodora Maria Avram

Cuvinte cheie: balance sheet, structure rates, financial position, analysis, The Bucharest Stock Exchange.
Coduri JEL: M 41
DOI:

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

Autori: : Angela Roman, Adina Elena Dănuleţiu

Cuvinte cheie: commercial banks; profitability, bank specific factors, industry-specific variables, macroeconomic variables
Coduri JEL: G21, C23, M20
DOI:

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

Autori: : Adela Socol, Adina Elena Dănuleţiu

Cuvinte cheie: ROA Return on Assets, ROE - Return on Equity, Credit risk ratio, Regression model
Coduri JEL: D12, C58, G21
DOI:

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

Autori: : Ioan Talpoş, Alexandru Avram, Roxana HeteÛ

Cuvinte cheie: monetary policy, fiscal policy, economic growth
Coduri JEL: E63
DOI:

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

Autori: : Cristian - Marian Barbu ARTIFEX

Cuvinte cheie: crisis, economic model, paradigm, creative destruction, natural laws, animal spirits
Coduri JEL: A10, E00, F63, O10, P00
DOI:

27. KNOWLEDGE ECONOMY AND ENTREPRENEURSHIP ENVIRONMENT IN ROMANIA

Autori: : Vasile Burja, Camelia Burja

Cuvinte cheie: knowledge economy, Data Envelopment Analysis, entrepreneurship environment, research- development
Coduri JEL: L26, O11, O32
DOI:

28. ANALYSIS OF THE RESULTS IN IMPLEMENTING THE OPERATIONAL PROGRAM FOR HUMAN RESOURCES DEVELOPMENT 2007-2013 FOR CENTER REGION, ROMANIA

Autori: : Ionela Gavrilă-Paven, Iulian Bogdan Dobra, Lucian Docea

Cuvinte cheie: economic development, human development, regional economic development
Coduri JEL: O12, O15, R11, R58
DOI:

29. THE REMITTANCES AS A POTENTIAL ECONOMIC GROWTH RESOURCE FOR ROMANIA

Autori: : Zizi Goschin

Cuvinte cheie: remittances, economic growth, Romania
Coduri JEL: C51, F22
DOI:

30. FRACTAL CHARACTERISTICS OF WORLD MARKET COMMODITY DERIVATIVES

Autori: : Oksana Mihajlovsky Chernivtsi

Cuvinte cheie: derivatives, clusters of investors, Hurst exponent, fractal analysis, fractal dimension.
Coduri JEL: F30
DOI:

31. THE EVOLUTION OF REGIONAL DEVELOPMENT AGENCIES: TURKEY CASE

Autori: : Yılmaz Toktaş, Haktan Sevinç, Eda Bozkurt

Cuvinte cheie: Regional Development, Regional Development Agencies, Regional Development Agencies in Turkey
Coduri JEL: F00, O10, O18
DOI:

32. THE IMPORTANCE OF EMPLOYEE MOTIVATION TO INCREASE ORGANIZATIONAL PERFORMANCE

Autori: : Ioan Moise Achim, Larisa Dragolea, George Bălan

Cuvinte cheie: motivation, human resource, job satisfaction.
Coduri JEL: M54, J53
DOI:

33. ANALYZING ROMANIAN SPORTS ORGANIZATIONS MANAGEMENT USING ECONOMETRIC FRONTIER

Autori: : Alin Molcuţ

Cuvinte cheie: sports performance, input-output, Balanced Score Card, football organizations, economic growth
Coduri JEL: M 12, L 83
DOI:

34. TOURISM - THE MAIN COMPONENT OF HOSPITALITY INDUSTRY - IT'S EVOLUTION IN ROMANIA

Autori: : Carmen Scorțe, Larisa Dragolea, Liliana Paschia

Cuvinte cheie: tourism, macro-environment, indicators of tourist movement
Coduri JEL: M 21, E 29
DOI:

35. KNOWLEDGE MANAGEMENT AND ORGANISATIONAL STRUCTURE DESIGN PROCESS

Autori: : Mihai Vărzaru, Anca Antoaneta Vărzaru

Cuvinte cheie: knowledge management, organizational structure, structural forces, adocracy
Coduri JEL: M12, M13, M21
DOI:

36. USING DISCRIMINANT ANALYSIS IN RELATIONSHIP MARKETING

Autori: : Iacob Cătoiu, Mihai Țichindelean

Cuvinte cheie: relationship marketing, discriminant analysis, value chain, perceived value, satisfaction
Coduri JEL: M31, C31
DOI:

37. THE OPINION OF PUBLIC AUTHORITIES REGARDING TOURSIM DEVELOPMENT IN ALBA COUNTY

Autori: : Claudia Moisă, Andreea Muntean

Cuvinte cheie: tourism development, tourism development strategy
Coduri JEL: M31
DOI:

38. CULTURAL MARKETING IMPLICATIONS ON ALBA COUNTY DEVELOPMENT

Autori: : Andreea Muntean, Carmen Pastiu, Silvia Maican

Cuvinte cheie: cultural marketing, tourism development, tourist motivation
Coduri JEL: M31, L 83
DOI:

39. GREEN PURCHASE INTENTIONS OF ROMANIAN CONSUMERS

Autori: : Carmen Adina Pastiu

Cuvinte cheie: Green Purchase Intention, Perceived Product Price, Perceived Product Quality, Organization's Green Image
Coduri JEL: M31
DOI:

40. TOURIST SERVICES CONSUMER SATISFACTION (CRUISES)

Autori: : Janetta Sîrbu

Cuvinte cheie: consumer, satisfaction, tourism, questionnaire
Coduri JEL: M31, M37
DOI:

41. EXPLORING PRIVACY-RELATED ASPECTS OF THE CONSUMERS' DIRECT APPROACH

Autori: : Călin Vegheş, Mihai Orzan, Carmen Acatrinei, Diana Dugulan

Cuvinte cheie: consumers' privacy, direct communication tools, personal data protection
Coduri JEL: M31
DOI:

1. BPMN PATTERNS USED IN MANAGEMENT INFORMATION SYSTEMS

Autori: : Gabriel Cozgarea, Adrian Cozgarea

Cuvinte cheie: BPMN, BPMN Patterns, Workflow Patterns, Management Information Systems
Coduri JEL: M15, M41
DOI:

2. INTERNATIONAL INTEGRATED REPORTING FRAMEWORK: A CASE STUDY IN THE SOFTWARE INDUSTRY

Autori: : Mădălina Dumitru, Mariana Elena Glăvan, Cătălina Gorgan, Valentin Florentin Dumitru

Cuvinte cheie: integrated reporting, framework, guiding principles, case study
Coduri JEL: F63, M14
DOI:

3. FAIR VALUE MEASUREMENT DISCLOSURES: PARTICULARITIES IN THE CONTEXT OF LISTED COMPANIES AND EUROPEAN FUNDING

Autori: : Dumitru Matiş, Maria Ionela Damian, Carmen Giorgiana Bonaci

Cuvinte cheie: fair value, valuation, financial statements, disclosure index, determinants, European funding (subsidies).
Coduri JEL: M40, M41
DOI:

4. THE USE OF FAIR VALUE ACCOUNTING, BUSINESS OUTCOMES, AND INVESTOR CONFIDENCE FOR SELECTED ROMANIAN AND TURKISH FIRMS

Autori: : Ibrahim Mert

Cuvinte cheie: Fair value accounting, Turkish accounting, Romanian accounting
Coduri JEL: M41
DOI:

5. AN INQUIRY INTO THE EFFECTS OF MULTIPLE GRADED FACTORS ON STUDENT PERFORMANCE IN MANAGERIAL ACCOUNTING

Autori: : Alexandra Ileana Mutiu

Cuvinte cheie: grade structure, mid term exams, participation in class, class attendance, accounting
Coduri JEL: M49
DOI:

6. THE USE OF STATISTICAL INFORMATION FOR FINANCIAL REPORTING PURPOSES - THE CASE OF FADN

Autori: : Ileana Cosmina Pitulice, Cătălina Gorgan

Cuvinte cheie: FADN, agriculture, financial reporting, income statement
Coduri JEL: M41
DOI:

7. RELATIONSHIP BETWEEN ACCOUNTING AND TAXATION IN ROMANIA: A BEHAVIORAL ANALYSIS

Autori: : Ioan Pop, Szilveszter Fekete, Dan Dacian Cuzdriorean

Cuvinte cheie: relationship between accounting and taxation, practitioners' perceptions, Romania
Coduri JEL: H20, H25, M40, M41
DOI:

8. DYNAMIC AND PRESENT IN THE ACCOUNTING TREATMENT APPLIED TO GREEN CERTIFICATES

Autori: : Sorin-Ciprian Teiuşan, Ionela Cornelia Cioca

Cuvinte cheie: green certificates; greenhouse gas emission certificates; accounting branch; analyze; accounts.
Coduri JEL: M41; Q40; Q56
DOI:

9. CREATIVE ACCOUNTING, MEASUREMENT AND BEHAVIOR

Autori: : Alina Beattrice Vladu, Barcelona Spain, Dan Dacian Cuzdriorean

Cuvinte cheie: creative accounting, fairness, measurement, behavior, managerialism
Coduri JEL: M41, D21, D81, G32
DOI:

10. THE QUALITY CONTROL SYSTEM FOR THE FINANCIAL AUDIT IN ROMANIA AND SPAIN

Autori: : Sorin Briciu, Ioana Iuliana Pop (Grigorescu)

Cuvinte cheie: 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.
Coduri JEL: M42
DOI:

11. DISSEMINATION OF FINANCIAL INFORMATION INTO THE PUBLIC SECTOR - AN APPROACH FROM THE VIEW OF THE CENTRAL PUBLIC ADMINISTRATION ENTITIES FROM ROMANIA

Autori: : Aurelia Ştefănescu, Eugeniu Ţurlea

Cuvinte cheie: dissemination, financial information, transparency, central public administration, Romania
Coduri JEL: M41, H83
DOI:

12. THE CENSORIAL CONTROL - SUFFICIENT FOR A NON-PROFIT ORGANISATION

Autori: : Nicolae Todea, Delia Corina Mihălţan

Cuvinte cheie: censorial control, non-profit organization, specific objectives
Coduri JEL: M49
DOI:

13. PLANNING IN CONDITIONS OF SLOVAK REPUBLIC COMPANIES

Autori: : Katarína Čulková, Adriana Csikósová, Jaroslav Janek

Cuvinte cheie: financial planning, functional plan, planning process
Coduri JEL: G 31
DOI:

14. CORPORATE GOVERNANCE AND FINANCIAL STRUCTURES OF COMPANIES IN DEVELOPING COUNTRIES

Autori: : Bogdan Dima, Alin Ionescu, Petru Tudoreanu

Cuvinte cheie: Corporate Governance, Financial Structure, Indexation Model, Developing Countries
Coduri JEL: G32, G34
DOI:

15. STYLIZED FACTS OF THE DAILY, WEEKLY AND MONTHLY RETURNS ON BUCHAREST STOCK EXCHANGE DURING 2007-2012

Autori: : Corina Maria Ene, Carmen Marilena Uzlau, Iulian Panait

Cuvinte cheie: stylized facts, stock returns, frontier markets
Coduri JEL: G01, G14, G15
DOI:

16. ANALYSIS OF THE BANKING SYSTEM'S CONCENTRATION DEGREE IN EU COUNTRIES

Autori: : Iulia Iuga

Cuvinte cheie: concentration degree, index, correlation, influence.
Coduri JEL: G21, L1, D40
DOI:

17. ASYMMETRIC INFORMATION IN INSURANCE FIELD: SOME GENERAL CONSIDERATIONS

Autori: : Ciprian Matiş, Eugenia Matiş

Cuvinte cheie: asymmetric information, inconclusive results, biases, adverse selection, moral hazard
Coduri JEL: G11, G22, D82
DOI:

18. A MONETARY CONDITIONS INDEX FOR ALBANIA

Autori: : Arjeta Vokshi (Abazi)

Cuvinte cheie: monetary policy, interest rate, exchange rate, Monetary Conditions Index, real effective exchange rate
Coduri JEL: E 52, E 58
DOI:

19. RESPONSIBLE DIVERSIFICATION: KNOWING ENOUGH ABOUT DIVERSIFICATION TO DO IT RESPONSIBLY: MOTIVES, MEASURES AND CONSEQUENCES

Autori: : Ma. Belén Lozano García, Alberto de Miguel Hidalgo, Diana Monserrat Ríos Rodríguez

Cuvinte cheie: value creation, diversification, discount, responsible strategic decision-making
Coduri JEL: G0, M2, M21
DOI:

20. BPMN PATTERNS USED IN MANAGEMENT INFORMATION SYSTEMS STRUCTURAL FUNDS CONTRIBUTION TO THE ROMANIAN SUSTAINABLE DEVELOPMENT - BARRIERS FOR EFFICIENT IMPLEMENTATION

Autori: : Attila Szora Tamaş, Ionela Gavrilă-Paven

Cuvinte cheie: structural funds, efficient implementation, barriers in implementations, measures for improving the absorption
Coduri JEL: D02, F60, F63
DOI:

21. REGIONAL POLICY AND REGIONAL DEVELOPMENT: A CASE STUDY OF CHINA'S WESTERN DEVELOPMENT STRATEGY

Autori: : Zheng Lu, Xiang Deng

Cuvinte cheie: Western Development Strategy, Regional Policy, Policy effects, Western China
Coduri JEL: E62, R11, R58
DOI:

22. ENTREPRENEURSHIP AND STRATEGIC MANAGEMENT IN EMERGING ECONOMIES: KOSOVO'S PERSPECTIVE

Autori: : Enver Krasniqi, Anisa Kume

Cuvinte cheie: Entrepreneurship, Strategic activities, Innovation, Networking, Internalization, Organizational learning, Top management teams, Growth and firm's wealth.
Coduri JEL: L260, O120
DOI:

23. THE WORKING CONDITIONS OF HIGHLY QUALIFIED EMPLOYEES IN MARKETING-ADVERTISING AND IT&C SECTORS, IN ROMANIA

Autori: : Cristina Leovaridis

Cuvinte cheie: working conditions, knowledge-intensive organizations, highly qualified employees, marketing- advertising, IT&C.
Coduri JEL: J28, J24
DOI:

24. HOW THE ALBANIAN EXTERNAL ENVIRONMENT AFFECT THE CONSTRUCTION INDUSTRY

Autori: : Enida Pulaj (Brakaj), Vasilika Kume

Cuvinte cheie: construction industry, external environment, PEST analysis.
Coduri JEL: E60, L74, O11
DOI:

25. GETTING PERFORMANCE THROUGH SUSTAINABLE THINKING AND ACTION

Autori: : Mădălina Rădulescu

Cuvinte cheie: Sustainable Development; Air Pollution, recycling, solid waste; Management, Leader,
Coduri JEL: Q01, Q53, M12, M14
DOI:

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

Autori: : Lucian Sîrb

Cuvinte cheie: regional mining cluster, ”Roşia Montană Project”, sustainable development.
Coduri JEL: L14, L26, L72, M13, O20, O40, P13, Q01, Q31, Q32, R12, R58
DOI:

27. HOW TO DEAL WITH CORPORATE SOCIAL RESPONSIBILITY IN FINANCIAL CRISIS

Autori: : Ciprian-Dumitru Stoian

Cuvinte cheie: Corporate Social Responsibility, Financial crisis, Crisis Management
Coduri JEL: M14
DOI:

1. HARMONIZATION OF GOODWILL REPORTING PRACTICE IN THE CONSOLIDATED FINANCIAL STATEMENTS OF ROMANIAN GROUPS

Autori: : Carmen-Alexandra Baltariu, Andreea Cîrstea

Cuvinte cheie: material accounting harmonization, consolidated financial statements, IFRSs, goodwill reporting practice
Coduri JEL: M40, M41, M48
DOI:

2. SMALL BUSINESS DEVELOPMENT DURING THE CRISIS

Autori: : Sorin Briciu, Constantin Groza, Alina Puţan

Cuvinte cheie: Balance, Financial Crisis, Small and Medium Enterprises (SMEs), Web Technology, XBRL.
Coduri JEL: M10, M40, M41
DOI:

3. NEW DIMENSIONS OF PERFORMANCE MEASUREMENT

Autori: : Sorinel Căpuşneanu, Cristian-Marian Barbu, Hassan Danial Aslam

Cuvinte cheie: economic environment, social environment, strategy, dashboard, performance indicators, entity
Coduri JEL: M21, M41
DOI:

4. CALL FOR PROFESSIONAL JUDGMENT POLICY AND ACCOUNTING ESTIMATES CHANGES WITHIN PUBLIC INSTITUTIONS

Autori: : Iuliana Cenar

Cuvinte cheie: professional judgment, accounting policies changes, estimates accounting changes, public institutions
Coduri JEL: M41
DOI:

5. THE ACCOUNTING POLICIES AND PROCEDURES - DELIMITATIONS AND INTERFERENCES

Autori: : Tatiana Dănescu, Mihaela Prozan, Andreea Cristina Dănescu

Cuvinte cheie: accounting policies, accounting procedures, financial statements, internal control, loyal image of the utility of the information
Coduri JEL: M42, G28, G38
DOI:

6. EGOVERNMENT: NEW PERSPECTIVES ON THE FUTURE OF GOVERNMENT DIGITISATION

Autori: : Mircea Georgescu

Cuvinte cheie: EGovernment, open source software, ereadiness, mobile government.
Coduri JEL: O38, O33
DOI:

7. IT&C APPLICATIONS IN CABINETS OF ACCOUNTING EXPERTISE: THEORETICAL AND EMPIRICAL EXPLORATION

Autori: : Florin Mihai, Bogdan Stefan Ionescu, Iuliana Mariana Ionescu, Laura Tudoran

Cuvinte cheie: Cabinet of accounting expertise; Chartered accountant; IT&C technologies; Accounting online software; Usability of IT technologies
Coduri JEL: M41
DOI:

8. RETROSPECTIVE OF FINANCIAL REPORTING ON CAPITAL MARKET

Autori: : Diana Mureşan

Cuvinte cheie: financial reporting, capital market, international accounting standards, financial information, disclosure
Coduri JEL: G15, M41
DOI:

9. EVOLUTION AND PERFORMANCE ANALYSIS FOR WINE ENTITIES IN ROMANIA

Autori: : Dan Topor, Sorinel Căpuşneanu, Alina Puţan

Cuvinte cheie: Performance, fixed expenses, variable expenses, decision, direct-costing
Coduri JEL: M21, M41
DOI:

10. CORPORATE GOVERNANCE AND THE FINANCIAL REPORTING PROCESS

Autori: : Dumitru Matiş, Sorana Mihaela Mănoiu, Carmen Giorgiana Bonaci

Cuvinte cheie: Corporate governance, accounting information, financial reporting, disclosure index
Coduri JEL: M41, G30
DOI:

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

Autori: : Ioana Iuliana Pop (Grigorescu)

Cuvinte cheie: audit report, types of opinions, ISA, Technical Spanish norms, communication with the users, harmonising process
Coduri JEL: M42
DOI:

12. IFRS ADOPTING PROCESS IN ROMANIAN BANKS - IMPACT ON INDEPENDENT AUDIT OF FINANCIAL STATEMENTS

Autori: : Adela Socol

Cuvinte cheie: IFRS applying, active banks from Romania, independent audit, financial statements of banks
Coduri JEL: M42, G21, G28
DOI:

13. THE PRINCIPLE OF BUSINESS CONTINUITY IN TERMS OF FINANCIAL AUDIT

Autori: : Tamas Attila Szora, Joldoş (Udrea) Ana-Maria, Dobra Iulian, Turta Irina

Cuvinte cheie: the principle of business continuity, ongoing capital, asset, circulating active
Coduri JEL: M40, M41, M42
DOI:

14. IMPACT ANALYSIS OF EQUITY VARIATION ON THE FINANCIAL POSITION OF THE ECONOMIC ENTITY

Autori: : Nicolae Balteş, Alina Teodora Ciuhureanu

Cuvinte cheie: equity, physical capital, financial capital, maintaining the capital.
Coduri JEL: G30, G32
DOI:

15. OPERATING RISK ANALYSIS FOR AGRICULTURAL INVESTMENTS

Autori: : Camelia Burja

Cuvinte cheie: operating risk, agriculture, investment, degree of operating leverage
Coduri JEL: L21, O22, Q14
DOI:

16. TRADING CARBON DIOXIDE ON THE EUROPEAN CABON MARKET USING THE EU ETS PLATFORM

Autori: : Florin Sebastian Duma, Ioan Alin Nistor

Cuvinte cheie: EU ETS Market, Kyoto protocol, Trading
Coduri JEL: G12, G15, G18
DOI:

17. ROMANIAN MIGRATION FLOWS IN EUROPEAN COUNTRIES: DOES SOCIAL SECURITY MATTER?

Autori: : Cosmin Enache, Ciprian Pânzaru

Cuvinte cheie: Migration, Social Security, Panel Data
Coduri JEL: F22, H53, C23
DOI:

18. STUDY REGARDING THE INFLUENCE OF THE UNEMPLOYMENT RATE OVER NON-PERFORMING LOANS IN ROMANIA USING THE CORRELATION INDICATOR

Autori: : Iulia Iuga, Ruxandra Lazea

Cuvinte cheie: nonperforming loans, unemployment rate, analysis, correlation coefficient
Coduri JEL: G21, C44
DOI:

19. LIPSTICK EFFECT IN ROMANIA: PROPENSITY TO BUY COSMETICS AND STOCK MARKET EVOLUTIONS

Autori: : Aurora Murgea

Cuvinte cheie: beauty products, recession, lipstick effect, mood
Coduri JEL: D01, D12, D53
DOI:

20. THE FINANCIAL SUPPORT AND THE ADMINISTRATIVE NEEDS OF TERRORIST OPERATIONS

Autori: : Camelia Popa, Liviu Uzlău, Corina-Maria Ene

Cuvinte cheie: errorism financing, criminal activities, money laundering, organized crime
Coduri JEL: K14, K42
DOI:

21. THE ACCESS OF SMALL AND MEDIUM SIZE ENTERPRISES TO BANKING FINANCING AND CURRENT CHALLANGES: THE CASE OF EU COUNTRIES

Autori: : Roman Angela, Rusu Valentina Diana

Cuvinte cheie: Small and medium sized enterprises, EU, access to finance, bank loans, Basel III
Coduri JEL: G21, G32, O16
DOI:

22. CHANGES IN THE CORPORATE GOVERNANCE AND OWNERSHIP STRUCTURE IN STOCK MARKETS: DEMUTUALIZATION OF ISTANBUL STOCK EXCHANGE

Autori: : Serra Eren Sarıoğlu

Cuvinte cheie: Demutualization of stock exchanges, Istanbul Stock Exchange, emerging stock markets
Coduri JEL: G01, G2, G30
DOI:

23. REGIONAL ECONOMIC INTEGRATION AND NATIONAL FINANCIAL SUPERVISION. A COMPARATIVE STUDY

Autori: : Ovidiu Stoica, Delia-Elena Diaconaşu

Cuvinte cheie: economic integration, financial supervision, EU, NAFTA, ASEAN, Mercosur, WAEMU
Coduri JEL: E44, F36, G18
DOI:

24. LABOUR TAX WEDGE IN THE REPUBLIC OF MACEDONIA - TRENDS AND INTERNATIONAL COMPARISON

Autori: : Predrag Trpeski, Biljana Tashevska

Cuvinte cheie: tax wedge, labour costs, hierarchical cluster analysis, unemployment.
Coduri JEL: H24, J32, J38
DOI:

25. GREENHOUSE GAS EMISSIONS FROM AGRICULTURE: A COMPARATIVE ANALYSIS BETWEEN COUNTRIES THAT RECENTLY JOINED THE EU

Autori: : Camelia Burja

Cuvinte cheie: climate changes, greenhouse gas emissions, agriculture, regression analysis
Coduri JEL: O13,Q57
DOI:

26. REPORTING THE COMPANIES' SUSTAINABLE PERFORMANCE IN AGRICULTURE

Autori: : Vasile Burja

Cuvinte cheie: financial reporting, environmental impact, sustainable performance, Life Cycle Assessment, agricultural holdings
Coduri JEL: Q12, Q51, Q56
DOI:

27. THE ASSESSMENT OF THE COMMON AGRICULTURAL POLICY REFORM AFTER 2013 FROM - POINT OF VIEW OF POLISH AGRICULTURE

Autori: : Bazyli Czyżewski, Sebastian Stępień

Cuvinte cheie: agriculture, UE, policy, reform, results
Coduri JEL: E02, Q18
DOI:

28. NEW CHALLENGES FOR R&D AND INNOVATION IN ROMANIA

Autori: : Sandu Steliana, Irina Anghel

Cuvinte cheie: challenges for R&D and innovation; Europe 2020 Strategy, Romanian R/D and Innovation system,
Coduri JEL: O38
DOI:

29. CHANGES IN LABOUR FORCE EXTERNAL MOBILITY MODEL FOR ROMANIANS. MAIN RESTRICTIONS AND CHALLENGES

Autori: : Valentina Vasile, Mariana Bălan

Cuvinte cheie: labour force mobility, immigrant jobs, high skilled youth
Coduri JEL: M5
DOI:

30. WAYS OF IMPROVING FOREIGN DIRECT INVESTMENT (FDI) CONTRIBUTION TO ROMANIA'S SUSTAINABLE DEVELOPMENT

Autori: : Gheorghe Zaman

Cuvinte cheie: FDI structure and types sustainable development, reinvested, profit, repatriate profit, transfer prices.
Coduri JEL: O1, O3, D4, F21, F23, F32, F4, G34
DOI:

31. RELATIONSHIP MARKETING - THEORETICAL CONSIDERATION

Autori: : Iacob Cătoiu, Mihai Ţichindelean

Cuvinte cheie: Relationship Marketing, Paradigm, Service Dominant Logic, Postmodernism
Coduri JEL: M30, M31
DOI:

32. ASSESSING THE QUALITY OF HIGHER EDUCATION SERVICES USING A MODIFIED SERVQUAL SCALE

Autori: : Shpëtim Çerri

Cuvinte cheie: SERVQUAL, higher education, service quality, Albania,
Coduri JEL: M31
DOI:

33. ONE STEP CLOSER TO CITY BRANDING THROUGH CULTURE: CONSUMER PREFERENCES FOR CULTURAL TOURISM SERVICES IN ALBA IULIA - CUSTOMIZATION ON NATIONAL MUSEUM OF UNIFICATION

Autori: : Larisa Loredana Dragolea, Denisa Adriana Cotîrlea

Cuvinte cheie: cultural tourism, services, consumer, marketing;
Coduri JEL: M31, M30, Z19
DOI:

34. NATURE AND DYNAMICS OF WORK GROUPS

Autori: : Maria Daniela Pipaş, Mohammad Jaradat

Cuvinte cheie: group, group dynamics, communication, interaction, norms, values, membership
Coduri JEL: M5
DOI:

35. THE PLACE OF STRATEGIC MARKETING IN THE PREOCCUPATIONS OF THE SMALL AND MEDIUM ENTERPRISES FROM DÂMBOVIŢA COUNTY

Autori: : Ana -Lucia Ristea, Constanta Popescu, Delia Mioara Popescu

Cuvinte cheie: strategic marketing, competitive advantage, critical success factors
Coduri JEL: M31
DOI:

36. PRIVACY LITERACY: WHAT IS AND HOW IT CAN BE MEASURED?

Autori: : Călin Vegheş, Mihai Orzan, Carmen Acatrinei, Diana Dugulan

Cuvinte cheie: privacy literacy, personal data, consumer's private space, direct marketing, Romania
Coduri JEL: M31
DOI:

1. COORDINATES OF SHORT-TERM BENEFITS GRANTED TO ACADEMICS

Autori: : Iuliana Cenar

Cuvinte cheie: short-term benefits, rewards, academics, public universities
Coduri JEL: M12, M41
DOI:

2. THE RELATIONSHIP BETWEEN ACCOUNTING AND TAXATION INSIGHT THE EUROPEAN UNION: THE INFLUENCE OF THE INTERNATIONAL ACCOUNTING REGULATION

Autori: : Dan Dacian Cuzdriorean, Dumitru Matiş

Cuvinte cheie: relationship between accounting and taxation, IAS/IFRS, European Union
Coduri JEL: H20; H25; M40; M41
DOI:

3. THE RANKING OF FIRMS FROM ROMANIA, ALBA COUNTY BASED ON THEIRS TURNOVER, NET PROFIT AND TOTAL DEBTS

Autori: : Sorin-Constantin Deaconu

Cuvinte cheie: turnover, coefficient of variation, profit and loss account, Pearson's coefficient, financial statements.
Coduri JEL: M 41, A 12
DOI:

4. THE RELATIONSHIP BETWEEN THE DEVELOPMENT OF THE HIGHER EDUCATION IN ROMANIA AND THE ACCOUNTING PROFESSION

Autori: : Teodora Viorica Fărcaş, Adriana Tiron Tudor

Cuvinte cheie: schools of commerce, accounting profession, Academy, alumni
Coduri JEL: B25
DOI:

5. CREATIVE ACCOUNTING, AN EXPRESSION OF THE DISCONNECTION BETWEEN ACCOUNTING AND TAXATION

Autori: : Adrian Groşanu, Paula Ramona Răchişan, Sorin Romulus Berinde

Cuvinte cheie: Financial Regulations, Accounting Result, Investors, True and Fair Value, Risks
Coduri JEL: M41
DOI:

6. CREATIVE DISCLOSURE - FEATURE OF CREATIVE ACCOUNTING

Autori: : Dumitru Matiş, Alina Beattrice Vladu, Dan Dacian Cuzdriorean

Cuvinte cheie: creative disclosure, disclosure quality, disclosure credibility
Coduri JEL: M41
DOI:

7. COGNITIVE MEANINGS OF MANAGEMENT CONTROL IN ESTIMATING THE DEGREE FOR ACHIEVING THE STRATEGY

Autori: : Alina Puţan, Dan Ioan Topor, Maria Gheorghian

Cuvinte cheie: management control, strategy, decision.
Coduri JEL: M41
DOI:

8. THE VALUE RELEVANCE OF EARNINGS IN A TRANSITION ECONOMY: EVIDENCE FROM ROMANIAN STOCK MARKET

Autori: : Lavinia Minodora Takacs

Cuvinte cheie: value relevance, transition economy, accounting earnings, equity valuation
Coduri JEL: C23; M41
DOI:

9. TRUE AND FAIR VIEW AND CREATIVE ACCOUNTING CONCEPTUAL DELIMITATIONS BASED ON PAPINEAU`S TREE METHODOLOGY

Autori: : Alina Beattrice Vladu, Dumitru Matiş, Oriol Amat Salas

Cuvinte cheie: true and fair view, creative accounting, Papineau`s tree methodology
Coduri JEL: M41
DOI:

10. AUDIT INFORMATION CONTENT

Autori: : Ioan Rus

Cuvinte cheie: Internal audit, Information audit, specific levels of the information audit, operation systems, data centres, data bases, standards for the information audit, CISA® certifications, CISM® certifications.
Coduri JEL: C810, C820, K400, D800, M420, L860, O510
DOI:

11. AUDITORS' PERCEPTION OF FRAUD PREVENTION MEASURES: EVIDENCE FROM TURKEY

Autori: : Evren Dilek Sengur

Cuvinte cheie: Fraud prevention, fraud prevention measures, prevention of fraudulent financial statements, prevention of misappropriation of assets, prevention of corruption.
Coduri JEL: M42
DOI:

12. INTERNAL AUDIT AND ITS ROLE IN IMPROVING CORPORATE GOVERNANCE SYSTEMS

Autori: : Neculai Tabără, Mihaela Ungureanu

Cuvinte cheie: corporate governance, internal audit, audit committee, corporate control
Coduri JEL: M14, M42, O16
DOI:

13. RELATION BETWEEN EXPECTED RETURN AND VOLATILITY AT BUCHAREST STOCK EXCHANGE, ON BUSINESS CYCLE STAGES

Autori: : Viorica Chirilă, Ciprian Chirilă

Cuvinte cheie: business cycle, return, volatility, return-volatility relation
Coduri JEL: G 11, C 58
DOI:

14. FINANCIAL RISKS ANALYSIS FOR A COMMERCIAL BANK IN THE ROMANIAN BANKING SYSTEM

Autori: : Imola Drigă

Cuvinte cheie: financial risks, credit risk, liquidity risk, interest rate risk, currency risk
Coduri JEL: G21, G32
DOI:

15. BANK LOANS AND SMALL FIRM FINANCING IN ROMANIA

Autori: : Daniela Rodica Silivestru(Popescu)

Cuvinte cheie: SMEs, bank credit supply, bank credit demand, financing gap
Coduri JEL: G30, G21, E51
DOI:

16. EVOLUTIONS OF UNEMPLOYMENT AMONG THE YOUNG OVER THE ECONOMIC AND FINANCIAL DOWNTURN

Autori: : Mariana Bălan, Carmen-Marilena Uzlău, Corina Maria Ene

Cuvinte cheie: unemployment, economic and financial downturn, occupancy,
Coduri JEL: E24, J61, J64, J65
DOI:

17. FOREIGN INVESTMENT INFLOWS AND INDUSTRIAL SECTOR GROWTH IN INDIA- AN EMPIRICAL STUDY

Autori: : Mousumi Bhattacharya

Cuvinte cheie: Foreign investment inflows, Granger causality, industrial sector growth
Coduri JEL: F21, O11
DOI:

18. DETERMINANTS OF THE AGRICULTURAL PRODUCTIVITY GROWTH AMONG ROMANIAN REGIONS

Autori: : Camelia Burja

Cuvinte cheie: agricultural performance, regions, productivity, Data Envelopment Analysis
Coduri JEL: O11, D24, Q12
DOI:

19. ENVIRONMENTAL MANAGEMENT SYSTEMS AND COMPANIES' SUSTAINABLE PERFORMANCE IN ROMANIA

Autori: : Vasile Burja

Cuvinte cheie: sustainable business, environmental performance, environmental management, EMAS, environmental indicators
Coduri JEL: Q51, Q56
DOI:

20. FOREIGN DIRECT INVESTMENT IN EMERGING AND DEVELOPED ECONOMIES

Autori: : Tatiana Dănescu, Paula Nistor

Cuvinte cheie: foreign direct investment, emerging economies, developed economies, financial crisis
Coduri JEL: F23, O4, O57, P45, M42
DOI:

21. ICT, INFORMATIONAL INNOVATION AND KNOWLEDGE-BASED ECONOMY

Autori: : Mohamed Neffati

Cuvinte cheie: ICT, Informational innovation, competitive intelligence, competitive advantage, knowledge-based economy.
Coduri JEL: D89, L86, M29, O39
DOI:

22. THE EVALUATION OF INTELLECTUAL PROPERTY USING QUANTITATIVE METHODS

Autori: : Valentin Ionuţ Niţu

Cuvinte cheie: intellectual property, assessment, quantitative methods, patent, trademarks
Coduri JEL: O31, O32, O33, O34
DOI:

23. THE CORRELATION ACCREDITATION - BOLOGNA PROCESS - CONTINUOUS QUALITY IMPROVEMENT BASED IN PROFESSORS' PERCEPTIONS IN ALBANIAN PUBLIC UNIVERSITIES

Autori: : Arjan Qefalia, Arbina Totoni

Cuvinte cheie: Higher education, Continuous Quality Improvement, Bologna Process, Accreditation
Coduri JEL: A22, A23, I23
DOI:

24. QUALITATIVE MARKETING RESEARCH REGARDING THE IMPACT OF THE ROMANIAN LEGAL FRAMEWORK ON THE ACTIVITY OF LEASING COMPANIES

Autori: : Oana Bărbulescu (Şeitan), Cristina Bălteanu

Cuvinte cheie: qualitative marketing research, leasing, legislation.
Coduri JEL: M31, G21, G28, K23
DOI:

25. CUSTOMER LOYALTY - SPECIFIC FEATURES OF RETAIL ACTIVITY IN BUCHAREST

Autori: : Iacob Cătoiu, Daniel Adrian Gârdan, Iuliana Petronela Geangu

Cuvinte cheie: customer loyalty, retail chain, marketing strategies
Coduri JEL: M31, D12
DOI:

26. PURCHASING MANAGEMENT OF BUSINESS SERVICES IN THE CONTEMPORARY KNOWLEDGE BASED ECONOMY

Autori: : Corina Pop Sitar

Cuvinte cheie: purchasing management, business services, knowledge based economy
Coduri JEL: L8, O32
DOI:

1. FAIR VALUE EMPIRICAL STUDIES: AN OVERVIEW ON ACCONTING RESEARCH LITERATURE

Autori: : Carmen Giorgiana Bonaci, Adriana Tiron Tudor

Cuvinte cheie: Fair value, accounting model, empirical studies, research literature
Coduri JEL: M40, M41
DOI:

2. THE INCREASE OF PERFORMANCE OF AN ENTITY BY THE CONVERSION OF THE HIDDEN COSTS

Autori: : Sorin Briciu, Sorinel Căpuşneanu

Cuvinte cheie: hidden costs, Activity-Based Costing, control, performance, opportunity costs.
Coduri JEL: M21, M41
DOI:

3. FACTORS INFLUENCING THE COMPANIES' PROFITABILITY

Autori: : Camelia Burja Decemrie

Cuvinte cheie: financial statements, regression analysis, performance, resource management
Coduri JEL: D24, M48
DOI:

4. ASSESSING PERFORMANCE OF THE SUSTAINABLE SPATIAL DEVELOPMENT: ROMANIAN CASE STUDY

Autori: : Vasile Burja

Cuvinte cheie: region development, sustainable value, performance, sustainable spatial development, disparities
Coduri JEL: O11, Q01, R11
DOI:

5. ACCOUNTING POLICIES AND TREATMENTS OF CONTINGENT ASSETS AND LIABILITIES IN PUBLIC INSTITUTIONS

Autori: : Iuliana Cenar

Cuvinte cheie: contingent assets, contingent liabilities, accounting policies, probability, risk assessment
Coduri JEL: M41
DOI:

6. RELATED PARTY TRANSACTIONS - OVERVIEW

Autori: : Alexandra Corlaciu, Adriana Tiron Tudor

Cuvinte cheie: Related party transactions, related party disclosures, transfer pricing
Coduri JEL: M41, M42, H25, H26
DOI:

7. RESTATEMENTS AND ADJUSTEMNTS IN ELABORATION OF CONSOLIDATED FINANCIAL STATEMENTS

Autori: : Sorin-Constantin Deaconu

Cuvinte cheie: consolidated financial statements, accounting, accounting restatements, minor interests
Coduri JEL: M 41, O 10
DOI:

8. DEVELOPING AN ECONOMETRIC MODEL FOR MEASURING THE EVOLUTION OF INFORMATION DISCLOSURE - IAS 23 BORROWING COSTS -

Autori: : Ioana-Maria Dragu, Adriana Tiron Tudor

Cuvinte cheie: information, disclosure, compliance, correlation
Coduri JEL: M41
DOI:

9. THE INFLUENCE OF INTELLECTUAL CAPITAL ON ROMANIAN COMPANIES' FINANCIAL PERFORMANCE

Autori: : Claudiu-Marian Gruian

Cuvinte cheie: intellectual capital, financial performance, value added intellectual coefficient, Bucharest Stock Exchange
Coduri JEL: D24, L25
DOI:

10. ANALYSIS OF PROFITABILITY RATES IN BANK CREDITING

Autori: : Dragoş Ilie

Cuvinte cheie: economic profitability, financial profitability, commercial profitability, real return on equity
Coduri JEL: G32
DOI:

11. USING WEB TECHNOLOGY TO IMPROVE THE ACCOUNTING OF SMALL AND MEDIUM ENTERPRISES. AN ACADEMIC APPROACH TO IMPLEMENTATION OF IFRS

Autori: : Florin Mihai, Constantin Groza December, Aldescu (Iacob) Elena-Oana

Cuvinte cheie: Web Accounting, SMEs, Web Technology, XML, XBRL, IFRS
Coduri JEL: M10, M 40, M41
DOI:

12. AN ATTEMPT TO IDENTIFY PROPER TEACHING STRATEGIES FOR ROMANIAN BUSINESS UNIVERSITIES

Autori: : Alexandra Ileana Mutiu

Cuvinte cheie: teaching strategies, constraints in teaching, international education standards
Coduri JEL: M49
DOI:

13. THE COMPOSITION AND STRUCTURE OF FINANCIAL REPORTING - SIMILARITIES AND DIFFERENCES IN THE CASE OF AIR TRANSPORT COMPANIES

Autori: : Luminiţa Rus, Mariana Farcaş

Cuvinte cheie: Balance sheet, Income statement, Cash flow statements
Coduri JEL: M41
DOI:

14. ACCRUAL ACCOUNTING, FOUNDATION FOR THE FINANCIAL REPORTING INTO THE PUBLIC SECTOR ENTITIES

Autori: : Aurelia Ştefănescu, Eugeniu Ţurlea

Cuvinte cheie: public sector entity, accrual accounting, financial reporting, International Public Sector Accounting Standards (IPSAS)
Coduri JEL: M 41, H 83
DOI:

15. THE ROLE OF COST INFORMATION IN DECISION-MAKING. CASE STUDY

Autori: : Dan Topor, Ioana Dorin, Alina Puţan

Cuvinte cheie: Cost, Management Accounting, Information, Expenses.
Coduri JEL: M41
DOI:

16. INTERFERENCES AND LIMITS OF THE ACCOUNTING POLICIES SPECIFIC TO FIXED TANGIBLE ASSETS INTO THE PUBLIC SECTOR ENTITIES IN ROMANIA

Autori: : Eugeniu Ţurlea, Aurelia Ştefănescu, Florina Nicolae

Cuvinte cheie: public sector entity, fixed tangible assets, accounting policies, International Public Sector Accounting Standards(IPSAS)
Coduri JEL: M 41, H 83
DOI:

17. INTERNAL CONTROL ACTIVITIES: CAUSE AND EFFECT OF A GOOD GOVERNANCE OF ACCOUNTING REPORTINGS AND FISCAL DECLARATIONS

Autori: : Tatiana Dănescu, Mihaela Prozan, Andreea Cristina Dănescu

Cuvinte cheie: corporate governance, internal control activities, risk strategy, risk tolerance, state revenues` management
Coduri JEL: M42, G28, G38
DOI:

18. ASSESSING COMPLIENCE WITH CORPORATE GOVERNANCE PRINCIPLES IN CASE OF ROMANIAN FINANCIAL INVESTMENT COMPANIES

Autori: : Tatiana Dănescu, Ovidiu Spătăcean

Cuvinte cheie: Financial Investment Companies, corporate governance, principles, ethical codes, regulations
Coduri JEL: M42, M14
DOI:

19. AUDITING FAIR VALUES IN A SENSITIVE SOCIO-ECONOMICAL CONTEXT

Autori: : Nicoleta Farcane, Delia Deliu, Maria Gheorghian

Cuvinte cheie: fair value, historical costs, fair value audit, volatility, economic crisis
Coduri JEL: M10, M40, M42
DOI:

20. AUDIT FEE ECONOMETRICAL MODELS AN OVERVIEW OF THE AUDITING RESEARCH LITERATURE

Autori: : Oana Raluca Ivan

Cuvinte cheie: audit fee, empirical research, econometric model, research literature
Coduri JEL: M42, M40
DOI:

21. INTERNAL AUDIT - A KEY ELEMENT OF CORPORATE GOVERNANCE IN CREDIT INSTITUTIONS

Autori: : Ciprian Mihăilescu, Corina Ducu

Cuvinte cheie: internal audit, corporate governance, risk management, credit institutions.
Coduri JEL: M4
DOI:

22. INTERNAL BANKING CONTROL AND AUDIT: A COMPARATIVE APPROACH IN THE ROMANIAN BANKING SECTOR

Autori: : Adela Socol

Cuvinte cheie: Internal Banking Control Policy, Internal Banking Audit Statute, Typology and role of Internal Banking Audit
Coduri JEL: M42, G21, G28
DOI:

23. FINANCIAL SUPERVISION STRUCTURE IN ROMANIA. A COMPARATIVE APPROACH

Autori: : Vasile Cocriş, Bogdan Căpraru

Cuvinte cheie: central bank, financial stability, Romanian financial supervision and regulation structure, the FSU Index, the CBFA Index
Coduri JEL: E58, G18, G28, L51
DOI:

24. TRENDS AND CHALLENGES OF ROMANIAN BROKERAGE INSURANCE MARKET

Autori: : Dan Constantin Dănuleţiu, Adina Elena Dănuleţiu

Cuvinte cheie: insurance, brokers, distribution channels
Coduri JEL: G22
DOI:

25. BANKING EFFICIENCY AND EUROPEAN INTEGRATION. IMPLICATIONS OF THE BANKING REFORM IN ROMANIA

Autori: : Jose L. Gallizo, Jordi Moreno, Ioana Iuliana Pop (Grigorescu)

Cuvinte cheie: banking efficiency, European integration, stochastic models, banking reform.
Coduri JEL: C11, C73, F15, F36, G14, G21
DOI:

26. ASPECTS OF THE CALCULATION OF CORRELATIONS ON THE BUCHAREST STOCK EXCHANGE

Autori: : Teodor Hada, Dana Halga (Corpodean)

Cuvinte cheie: correlations, stock market, statistical observation
Coduri JEL: G24 - Investment Banking; Venture Capital; Brokerage; Ratings and Ratings Agencies
DOI:

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

Autori: : Iulia Iuga

Cuvinte cheie: banking system; analyze; deposits; loans; correlation coefficient.
Coduri JEL: G21; E58
DOI:

28. EU NEW MEMBER STATES HOUSEHOLDS' BANKING INDEBTEDNESS AND IT'S IMPLICATIONS: AN OVERVIEW

Autori: : Angela Roman, Alina Camelia Şargu

Cuvinte cheie: households' indebtedness, new EU member countries, vulnerabilities, loans to households, global crisis
Coduri JEL: G21, E44, E51, R20
DOI:

29. THE RELATIONSHIP BETWEEN EXCHANGE RATE AND EXPORTS IN ROMANIA USING A VECTOR AUTOREGRESSIVE MODEL

Autori: : Carmen Sandu, Nicolae Ghiba

Cuvinte cheie: exchange rate, volatility, Romanian leu, international trade, depreciation, appreciation.
Coduri JEL: F31, C32, E31
DOI:

30. THE ROMANIAN AGRICULTURE - BETWEEN MYTH AND REALITY

Autori: : Cristian - Marian Barbu

Cuvinte cheie: performance, gaps, trade, most productive cereal-producing agriculture, vegetal agricultural production
Coduri JEL: N50, O13, Q10
DOI:

31. THE ASSESSEMENT OF UNCERTAINTY IN PREDICTIONS DETERMINED BY THE VARIABLES AGGREGATION

Autori: : Mihaela Bratu

Cuvinte cheie: source of uncertainty, forecasts, accuracy, disaggregation over variables, strategy of prediction, DM test
Coduri JEL: E21, E27,C51, C53
DOI:

32. CROSS-COUNTY INTERNAL MIGRATION AND CONVERGENCE IN ROMANIA

Autori: : Daniela Bunea

Cuvinte cheie: internal migration, inequality indexes, convergence, non-linear model, panel data model
Coduri JEL: J61, R11, R15
DOI:

33. FACTORS OF ECONOMIC DYNAMISM IN ASIAN COUNTRIES

Autori: : George Cornel Dumitrescu

Cuvinte cheie: economic growth, human capital, foreign investment, education, culture
Coduri JEL: O14, O15, O16, R11,
DOI:

34. VALORIZING ENTREPRENEURIAL POTENTIAL OF THE CENTRAL REGION - PARTNERSHIP BETWEEN UNIVERSITY AND BUSINESS ENVIRONMENT AS SUPPORTING ELEMENT OF THE ENTREPRENEURIAL CULTURE

Autori: : Ionela Gavrila-Paven, Andreea-Cipriana Muntean

Cuvinte cheie: entrepreneurial potential, partnership, entrepreneurial culture
Coduri JEL: A10, O10
DOI:

35. HOW THE INVESTMENT IN R&D IS RELATED TO THE HUMAN CAPITAL ACCUMULATION? THE CASE OF ROMANIA

Autori: : Olimpia Neagu

Cuvinte cheie: R&D investment, human capital accumulation, knowledge-based society, knowledge workers
Coduri JEL:
DOI:

36. AN ECONOMIC INTERPRETATION OF NEOCLASSICAL MONOPOLY THEORY IN THE LIGHT OF AUSTRIAN SCHOOL

Autori: : Andreas Stamate

Cuvinte cheie: monopoly, property rights, monopoly price, utility, consumer
Coduri JEL: B53, D41, P14
DOI:

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

Autori: : Ismail Azman, Hamid Norashikin Sahol, Hua Ng Kueh, Ali Fazilatulaili

Cuvinte cheie: Manager's role, training transfer, local government office in Malaysia
Coduri JEL: M12
DOI:

38. THE GAMIFICATION AS A TOOL TO IMPROVE RISK MANAGEMENT IN THE ENTERPRISE

Autori: : Paula Bajdor, Larisa Dragolea

Cuvinte cheie: risk management, gamification, tool, enterprise
Coduri JEL: M19
DOI:

39. IMPLEMENTING "GREEN" ELEMENTS INTO THE SUPPLY CHAIN - THE LITERATURE REVIEW AND EXAMPLES

Autori: : Paula Bajdor, Janusz K. Grabara

Cuvinte cheie: supply chain management, enterprises, green supply chain
Coduri JEL: L
DOI:

40. THE ENVIRONMENTAL APPROACH OF SLATINA CITY REGARDING WASTE MANAGEMENT

Autori: : Dana-Maria Oprea

Cuvinte cheie: waste, management, environment, Slatina.
Coduri JEL: Q50, Q52, Q57
DOI:

41. PROJECT MANAGEMENT - THEN AND NOW

Autori: : Diana Elena Ranf

Cuvinte cheie: strategic, competences, management, project, changes.
Coduri JEL: M16
DOI:

42. ROMANIAN HIGHER EDUCATION REFORM AND ADAPTATION BETWEEN THE REQUIREMENTS OF THE KNOWLEDGE SOCIETY

Autori: : Viorica Ştefan, Mariana Chivu

Cuvinte cheie: higher education quality reform, knowledge management education.
Coduri JEL: I23
DOI:

43. EVOLUTIONS AND STRATEGIES ON THE FUTURES MARKET AT SIBEX

Autori: : Elida-Tomiţa Todăriţă

Cuvinte cheie: stock exchange, evolution, derivates, Sibex, management
Coduri JEL: M12
DOI:

44. A P.E.S.T. ANALYSE OF THE MARKETING ENVIRONMENT OF THE ROMANIAN SME SECTOR DURING THE LAST FINANCIAL CRISIS YEARS

Autori: : Mariana Lucreţia Constantinescu, Andreea Cojoaca (Panagoreţ)

Cuvinte cheie: marketing environment turbulence, financial crisis, macroeconomic consequences, Romanian SME sector dynamic, sector attractiveness
Coduri JEL: M16, M21, M31, O52
DOI:

45. ADVERTISING IN SMALL AND MEDIUM ENTERPRISES - THE PRACTICAL EXAMPLES AND ADVICES

Autori: : Janusz K. Grabara, Bartłomiej Okwiet

Cuvinte cheie: advertising, enterprise, marketing mix, Internet
Coduri JEL: M19
DOI:

46. ACTION DIRECTIONS REGARDING THE DEVELOPMENT OF YOUTH TRAVEL IN ROMANIA

Autori: : Claudia Olimpia Moisă

Cuvinte cheie: youth travel, youth travel in Romania, development of youth travel.
Coduri JEL: L83
DOI:

47. RESEARCH REGARDING THE SATISFACTION OF BANK SERVICES CONSUMERS AT CEC BANK S.A.

Autori: : Andreea Muntean, Filimon Stremţan

Cuvinte cheie: consumer satisfaction, consumer dissatisfaction, expectations, perceived performance, expectations disconfirmation, bank service
Coduri JEL: M31
DOI:

48. ANALYSIS AND UNDERSTANDING OF KEY MARKETING CONCEPTS MARKETING ACTIVITIES ORGANIZED WITHIN THE FOOTWEAR INDUSTRY COMPANIES

Autori: : Carmen Adina Paştiu

Cuvinte cheie: : business to business, marketing activities, marketing analysis manager mentality
Coduri JEL: M31, M14
DOI:

49. THE MARKETING OF THE LOCAL COMMUNITIES AS A TOOL FOR SUPPORTING THEIR SUSTAINABLE DEVELOPMENT

Autori: : Calin Veghes, Diana Dugulan, Ioana Cecilia Popescu

Cuvinte cheie: Marketing, Local communities, Sustainable development
Coduri JEL: M31
DOI:

1. PATRIMONIAL RESOURCES MANAGEMENT AND THE ECONOMIC PERFORMANCE OF COMPANIES

Autori: : Camelia Burja

Cuvinte cheie: economic performance, regression analysis, modelling, patrimony management
Coduri JEL: L25, M11
DOI:

2. FINANCIAL REPORTING IN EDUCATION INSTITUTIONS THE IMPLICATIONS OF THE TRANSITION TO ACCRUAL ACCOUNTING

Autori: : Iuliana Cenar

Cuvinte cheie: financial reporting, education institutions, cash accounting, accrual accounting
Coduri JEL: M41
DOI:

3. FROM CREATIVE ACCOUNTING PRACTICES AND ENRON PHENOMENON TO THE CURRENT FINANCIAL CRISIS

Autori: : Dana Simona Gherai, Diana Elisabeta Balaciu

Cuvinte cheie: creative accounting, fraud, audit, financial statements.
Coduri JEL: M41, M42, M49
DOI:

4. ECONOMIC INFORMATION SYSTEMS INTEROPERABILITY

Autori: : Vasile Irimia

Cuvinte cheie: interoperability problem; economic information system; standard; enterprise interoperability
Coduri JEL: D83, D85, M15, O14, O31, O33
DOI:

5. CHANGING LEARNING ENVIRONMENT THROUGH TECHNOLOGY

Autori: : Mihai Florin, Stanciu Andrei, Aleca Ofelia

Cuvinte cheie: e-learning 2.0, computer based training, e-assessment, blended learning, distance learning
Coduri JEL: D8, P28
DOI:

6. CHANGES IN FINANCIAL AND ACCOUNTING ENVIRONMENT IN ALBANIA AND THE IMPACT ON PRACTITIONERS

Autori: : Rezarta Shkurti (Perri), Brikena Leka (Gjoni), Rovena Bahiti, Elfrida Manoku (Gishto)

Cuvinte cheie: accounting, auditing, accounting software, tax reporting.
Coduri JEL: M40
DOI:

7. ENVIRONMENTAL AUDIT, A POSSIBLE SOURCE OF INFORMATION FOR FINANCIAL AUDITORS

Autori: : Nicolae Todea, Ionela Cornelia Stanciu, Ana Maria Joldoş (Udrea)

Cuvinte cheie: environmental audit, financial audit, environmental aspects, accounting profession
Coduri JEL: M41, O13, Q59
DOI:

8. SIZE AND IMPLICATION OF UNDERGROUND ECONOMY IN ROMANIA - A MIMIC APPROACH

Autori: : Corina - Maria Ene, Andrei Ştefănescu

Cuvinte cheie: underground economy, Multiple Indicators Multiple Causes (MIMIC), latent variable, structural equation model
Coduri JEL: O17, H26
DOI:

9. ROMANIAN COMPULSORY MOTOR THIRD PARTY LIABILITY INSURANCE IN 2010 AND THE PREDICTABLE FUTURE

Autori: : Marius Dan Gavriletea, Aura Carmen Moga

Cuvinte cheie: mandatory insurance, insurance premium, Romanian bonus-malus system
Coduri JEL: G22, G28
DOI:

10. TAXES AND ECONOMIC GROWTH IN ROMANIA. A VAR APPROACH

Autori: : Mihai Ioan Mutaşcu, Dan Constantin Dănuleţiu

Cuvinte cheie: tax, growth, VAR analysis, impulse functions, effects
Coduri JEL: E62, H21, O40
DOI:

11. LOAN LOSSES PROVISIONING PROCESSES IN ROMANIAN BANKS DURING JANUARY 2007 - FEBRUARY 2011

Autori: : Adela Socol

Cuvinte cheie: Loan Loss Provisions, Loan Classification in Romanian Banking System, Provision Coefficient
Coduri JEL: G21, G28
DOI:

12. REGIONAL DISPARITIES OF AGRICULTURAL PERFORMANCE IN ROMANIA

Autori: : Vasile Burja

Cuvinte cheie: agriculture, Data Envelopment Analysis, sustainable performance, efficiency frontier, developing regions
Coduri JEL: N50, O13, Q001
DOI:

13. THE SOCIAL COMPONENT OF THE COMMUNITY JUSTICE REFORM

Autori: : Emilian M. Dobrescu, Tiberiu-Viorel Popescu

Cuvinte cheie: community justice reform, European citizenship, European Court of Human Rights.
Coduri JEL: H80, J18, K10
DOI:

14. DEVELOPMENT AND DIVERSIFICATION OF SERVICES - AN APPROACH AT TOURISM SERVICES LEVEL IN ROMANIA

Autori: : Andreea Daniela Moraru

Cuvinte cheie: tourism services, international context, development, diversification, tourism dynamics
Coduri JEL: M31, L83, C12
DOI:

15. BARRIERS IN THE MATHEMATICAL MODELLING OF DECISION-MAKING

Autori: : Popescu Oana

Cuvinte cheie: decision, decision-making, decision theory, game theory, economic modeling
Coduri JEL: C18, C51, C70, D70, D80, D90
DOI:

16. TOURISM AND ITS INFLUENCE UPON MACRO-ENVIRONMENT IN ROMANIA

Autori: : Scorţe Carmen

Cuvinte cheie: Tourism, macro-environment, tourist traffic indicators
Coduri JEL:
DOI:

17. NATIONAL PUBLICATIONS FOR THE YOUNG ECONOMISTS

Autori: : Sorin-Ciprian Teiuşan, Ioana Călean

Cuvinte cheie: CNCSIS/CNCS; economics; research; researchers; results; scientifical journals.
Coduri JEL: A10, A30
DOI:

18. CHALLENGES AND STAKES OF THE POST-ACQUISITION INTEGRATION PROCESS

Autori: : Mariana Vancea

Cuvinte cheie: mergers and acquisitions, post-acquisition integration, organizational culture, human capital
Coduri JEL: M10, M14
DOI:

1. CORPORATE SOCIAL RESPONSIBILITY. EXAMPLE ROŞIA MONTANĂ GOLD CORPORATION

Autori: : Vasile Burja, Silvia - Ştefania Mihalache

Cuvinte cheie: corporate social responsibility, stakeholder, social impact
Coduri JEL: M14, Q01
DOI:

2. A NEW EDUCATIONAL MODEL FOR CRIMINALITY PREVENTION

Autori: : Emilian M. Dobrescu, Tiberiu-Viorel Popescu

Cuvinte cheie: model of education, new educational model, deficient social education, criminality prevention strategy.
Coduri JEL: A14, I23, K14
DOI:

3. EVOLUTION OF THE LABOUR MARKET IN THE ROMANIAN ECONOMY

Autori: : Ionela Gavrilă-Paven, Dumitru Ciucuronomic

Cuvinte cheie: labour market, productivity level, prices consumption index, monthly medium salary
Coduri JEL: D24, J24, J31, O31
DOI:

4. ARRANGEMENTS IN FAVOR OF INCREASING THE ENTREPRENEURIAL CAPACITIES IN THE CENTRAL REGION

Autori: : Ionela Gavrilă-Paven, Mălina Cordoş

Cuvinte cheie: entrepreneurial potential, sustainable development, uncovered activity sectors.
Coduri JEL: E00
DOI:

5. ECONOMETRIC MODEL FOR ANALYSING THE STRUCTURAL FUNDS ABSORPTION AT REGIONAL LEVEL - SECTORAL OPERATIONAL PROGRAMME HUMAN RESOURCES DEVELOPMENT

Autori: : Oana Gherghinescu

Cuvinte cheie: Model Construction and Estimation, Model Evaluation and Testing, Regional Development Policy
Coduri JEL: C51, C52, R58
DOI:

6. GLOBALIZATION AND POVERTY IN ROŞIA MONTANĂ

Autori: : Lucia Ispas-Pascaru, Mihai Pascaru

Cuvinte cheie: globalization, objective poverty, subjective poverty, corporate social responsibility, sustainable development.
Coduri JEL: E00
DOI:

7. STEEL SECTOR IN POLAND AND ITS CONDITION AFTER ACCESSION TO THE EUROPEAN UNION

Autori: : Grondys Katarzynat, Beata Ślusarczyk

Cuvinte cheie: steel sector, economic crisis, reorganization
Coduri JEL: L61
DOI:

8. ASPECTS OF THE YOUTH TRAVEL DEMAND

Autori: : Claudia Olimpia Moisă

Cuvinte cheie: youth travel, tourism demand, youth travel demand.
Coduri JEL: M31, L83
DOI:

9. STUDY REGARDING ENZYMATIC CHARACTERISTICS ON THE FLOUR

Autori: : Maria Popa, Roxana Bostan

Cuvinte cheie: enzyme, alfa amylase, flour, falling time
Coduri JEL: Q10
DOI:

10. BEYOND THE BORDERS OF GLOBALIZATION EU-AFRICA, ECONOMY AND CONFLICT

Autori: : Cristian Şipeţean, Oana Ivan

Cuvinte cheie: globalization, borders, conflict, economy.
Coduri JEL: E00
DOI:

12. PATRIMONIAL RESOURCES' MANAGEMENT AND EFFECTS ON THE ECONOMIC VALUE ADDED

Autori: : Vasile Burja, Camelia Burja

Cuvinte cheie: resources management, economic value added, rotation speed, economic performance, analysis model
Coduri JEL: G12, G31, M21
DOI:

13. CHARACTERISTICS OF WAITING LINE MODELS - THE INDICATORS OF THE CUSTOMER FLOW MANAGEMENT SYSTEMS EFFICIENCY

Autori: : Sidonia Otilia Cernea, Mihaela Jaradat, Mohammad Jaradat

Cuvinte cheie: customer flow, queuing theory, waiting system, waiting line, efficiency
Coduri JEL: A12, C41, C46, L84
DOI:

14. RISK MANAGEMENT PLAN IN THE CASE OF AN INFRASTRUCTURE DEVELOPMENT PROJECT FUNDED BY THE SECTORAL OPERATIONAL PROGRAMME INCREASE OF ECONOMIC COMPETITIVENESS

Autori: : Manuella Kadar, Ioan Moise Achim, Lucia Căbulea

Cuvinte cheie: risk management, plan, project control and monitoring.
Coduri JEL:
DOI:

15. DECISION TREES - A PERSPECTIVE OF ELECTRONIC DECISIONAL SUPPORT

Autori: : Nicolae Mărginean, Janetta Sîrbu, Dan Racoviţan

Cuvinte cheie: tree, decision, risk, rollback, certainty
Coduri JEL: M15
DOI:

16. THE DISTINCTIVENESS OF THE YOUTH TRAVEL PRODUCT

Autori: : Claudia Olimpia Moisă

Cuvinte cheie: youth travel, tourism product, youth travel product.
Coduri JEL: M31, L83
DOI:

17. ASSERTIVE COMMUNICATION SKILLS

Autori: : Maria Daniela Pipaş, Mohammad Jaradat

Cuvinte cheie: ability, assertiveness, assertive behavior, passive behavior, aggressive behavior, submissive communication
Coduri JEL: D83, M12
DOI:

18. CULTURAL DIFFERENCES IN PROJECT MANAGEMENT

Autori: : Diana Elena Ranf

Cuvinte cheie: cultural, management, project, tool.
Coduri JEL: M16
DOI:

19. DERIVATIVES USAGE IN RISK MANAGEMENT BY TURKISH NON-FINANCIAL FIRMS AND BANKS: A COMPARATIVE STUDY

Autori: : Yakup Selvi, Aslı Türel

Cuvinte cheie: Derivative Instruments, IAS 39, IFRS 7, Hedge Accounting,
Coduri JEL: G32, M41
DOI:

20. THE IMPORTANCE OF FINANCIAL REPORTING DURING PRIVATIZATION: TURKISH CASE

Autori: : Yakup Selvi, Fatih Yilmaz

Cuvinte cheie: privatization, accounting, financial reporting, emerging economies, state owned enterprises
Coduri JEL: M41, L33
DOI:

21. INNOVATIVE BUSINESS MODELS IN THE MEDIA INDUSTRY

Autori: : Vladimir I. Soloviev, Pavel A. Kurochkin, Anton V. Rendiuk, Anton V. Zazuk

Cuvinte cheie: business models, innovation, vertical differentiation, horizontal integration, proprietary products, open products, media industry, monopoly
Coduri JEL: O31, L17
DOI:

22. REVERSE LOGISTICS PROCESSES IN INDUSTRIAL WASTE MANAGEMENT AS AN ELEMENT OF SUSTAINABLE DEVELOPMENT

Autori: : Marta Starostka-Patyk, Janusz K. Grabara

Cuvinte cheie: reverse logistics, waste management, industrial waste, sustainable development.
Coduri JEL: M10, M11, M12
DOI:

23. MODERN MANAGEMENT METHODS FOR MANAGING THE WASTE WATER AND RECOVERING THE HEAT FROM WASTE WATER

Autori: : Radu Todoran

Cuvinte cheie: management; waste water; methods
Coduri JEL: M11
DOI:

24. THE EVOLUTION OF CONFLICT AS A BEHAVIOR PROCESS WITHIN GLOBAL ORGANIZATIONAL COMMUNICATION MANAGEMENT

Autori: : Elida-Tomiţa Todăriţă

Cuvinte cheie: conflict, conflict resolution, conflict in the organization, conflict management.
Coduri JEL: M12
DOI:

25. ROMANIAN CONSUMER PERCEPTION TOWARDS MOBILE MARKETING CAMPAIGNS

Autori: : Iacob Cătoiu, Daniel Adrian Gârdan

Cuvinte cheie: mobile marketing, qualitative research, brand awareness, consumer attitude.
Coduri JEL: M37, M31
DOI:

26. CULTURAL HERITAGE, NATURAL RESOURCES AND COMPETITIVENESS OF THE TRAVEL AND TOURISM INDUSTRY IN CENTRAL AND EASTERN EUROPEAN COUNTRIES

Autori: : Diana Dugulan, Virgil Balaure, Ioana Cecilia Popescu, Călin Vegheş

Cuvinte cheie: cultural heritage, natural resources, tourism competitiveness, Central and Eastern Europe
Coduri JEL: L83, M31
DOI:

27. STUDY REGARDING THE POSITIONING OF TRANSILVANIA BANK IN THE RANK SMEs FROM ALBA IULIA

Autori: : Iulia Iuga, Ruxandra Radoviciu

Cuvinte cheie: bank, small and medium business, market
Coduri JEL: M31
DOI:

28. THE IMPACT OF THE CONSUMERS' SATISFACTION ON THE ECONOMIC EFFICIENCY OF THE BANK

Autori: : Andreea Cipriana Muntean

Cuvinte cheie: consumer satisfaction, banking services, consumer behavior, repurchase intentions, economic efficiency
Coduri JEL: M 31
DOI:

29. BLOG MARKETING - A RELEVENT INSTRUMENT OF THE MARKETING POLICY

Autori: : Stremţan Filimon, Achim Moise Ioan, Radu Lucian Alexandru, Radoviciu Ruxandra

Cuvinte cheie: blog, marketing, promotion, advertising
Coduri JEL: M30, M31
DOI:

30. STUDY REGARDING THE PERCEPTION OF THE CSR CONCEPT AMONG THE ALBA IULIA ENTERPRISES

Autori: : Silvia Ştefania Mihalache, Filimon Stremţan

Cuvinte cheie: corporate social responsibility, Alba Iulia enterprises, sustainable development
Coduri JEL: M 14, Q 01
DOI:

1. INDICATORS OF THE GLOBAL REPORTING INITIATIVE REGARDING SUSTAINABLE DEVELOPMENT

Autori: : Leontina Beţianu

Cuvinte cheie: environmental indicators, annual report, sustainable development
Coduri JEL: M1, M4, Q5
DOI:

2. EFFECTIVE COST ANALYSIS TOOLS OF THE ACTIVITY-BASED COSTING (ABC) METHOD

Autori: : Sorin Briciu, Sorinel Căpuşneanu

Cuvinte cheie: dashboard, balanced scorecard, benchmarking, Activity-Based Costing, performance.
Coduri JEL: M21, M41
DOI:

3. PARTICIPATION AS A FORM OF ECONOMIC ACTIVITY

Autori: : Sorin Briciu, Iustin Atanasiu Pop, Oana Raluca Ivan

Cuvinte cheie: participations, information flow, decisional support
Coduri JEL: M41
DOI:

4. THE GLOBAL FINANCIAL CRISIS AS INCENTIVE FOR ENHANCING ASSURANCE FOR FINANCIAL REPORTING

Autori: : Monica Buga (Stancu), Oana Gherghinescu, Sorin Vânătoru

Cuvinte cheie: assurance, financial reporting, economical global crisis;
Coduri JEL: G, Z, M;
DOI:

5. FINANCIAL ANALYSIS OF THE AGRICULTURAL HOLDINGS VIABILITY IN ROMANIA IN THE EUROPEAN CONTEXT

Autori: : Camelia Burja, Vasile Burja

Cuvinte cheie: financial analysis, agricultural holdings, patrimony, performance, European agriculture
Coduri JEL: M41, O12, O13
DOI:

6. E-LEARNING MANAGER

Autori: : Vasile-Daniel Cardoş, Adriana Tiron-Tudor, Ildikó Réka Cardoş

Cuvinte cheie: e-learning manager, skill set
Coduri JEL: A2, M12, M15
DOI:

7. CASH ACCOUNTING STANDARDIZATION IN THE PUBLIC SECTOR

Autori: : Cenar Iuliana

Cuvinte cheie: cash accounting, public sector, standardization, public budget, international accounting referential
Coduri JEL: M41
DOI:

8. CONTROVERSIES ON INTEGRATED ACCOUNTING SYSTEM

Autori: : Ana Maria Cordoş, Horia Tudor Andreica, Letiţia Maria Rof

Cuvinte cheie: integrated accounting system, ERP(Enterprise Resource Plannig), XBRL Extensible Business Reporting Language).
Coduri JEL: M41 - Accounting
DOI:

9. AN ATTEMPT AT MEASURING THE FISCAL INFLUENCE OVER ACCOUNTING OF ROMANIAN LISTED COMPANIES

Autori: : Dan Dacian Cuzdriorean, Szilveszter Fekete, Lucia Sucală

Cuvinte cheie: accounting, taxation, income tax, listed companies, Romania
Coduri JEL: H20; H25; M40; M41
DOI:

10. SOME ISSUES CONCERNING THE ELEMENTS OF CONTROL FUNCTION OF MANAGEMENT

Autori: : Sorin Domnişoru, Oana Gherghinescu, Radu Ogarca

Cuvinte cheie: management, control, verification, evaluation, audit
Coduri JEL: M 10, M 42
DOI:

11. BALANCE CASH-FLOW MODELS FOR PUBLIC INSTITUTIONS - CLIENTS AND SUPPLIERS

Autori: : Gabi Georgiana Dragu, Alina Puţan, Aitai Marian

Cuvinte cheie: European System of Accounts ESA 95, subsector, receivables, financial statements,
Coduri JEL: M41
DOI:

12. ROMANIAN PRACTITIONNERS AND THE USE OF ESTIMATES IN ROMANIAN BUSINESS ENVIRONMENT

Autori: : Nicoleta Farcane, Elena Iordache, Victoria Bogdan

Cuvinte cheie: accounting profession, estimations, evaluation, financial reporting.
Coduri JEL: M41
DOI:

13. THE PROFIT AND LOSS ACCOUNT IN DIFFERENT APPROACHES. ADVANTAGES AND DISADVANTAGES

Autori: : Man Mariana, Gădău Liana

Cuvinte cheie: financial statements, profit and loss account, financial performance, results
Coduri JEL: M40, M41
DOI:

14. STRATEGIES IN OPTIMIZING THE OUTPUT OF FINANCIAL REPORTING: PROJECT FOR A NATIONAL PERSPECTIVE

Autori: : Dumitru Matis, Carmen Giorgiana Bonaci, Razvan V. Mustata

Cuvinte cheie: Financial reporting, accounting systems, accounting information, fair value, historical cost
Coduri JEL: M40, M41
DOI:

15. THE ROLE OF CONTROLLING AND ITS ADMISSION WITHIN SMS ENTERPRISES IN HUNGARY - ESPECIALLY IN THE HOSPITALITY INDUSTRY

Autori: : László Papp, Andor Pajrok Eötvös József College Baja

Cuvinte cheie: Controlling, Competitiveness, USALI
Coduri JEL: L21
DOI:

16. MEASURING THE PERFORMANCE OF EDUCATIONAL ENTITIES WITH A DATA WAREHOUSE

Autori: : Mihai Păunică, Marian Liviu Matac, Alexandru Lucian Manole, Cătălina Motofei

Cuvinte cheie: data warehouse, education, analysis, performance, multidimensional
Coduri JEL: I21, I22, C82, C88
DOI:

17. HOW TRANSPARENT ARE COMPANIES LISTED ON THE BUCHAREST STOCK EXCHANGE WHEN DISCLOSE THEM CONSOLIDATED FINANCIAL STATEMENTS?

Autori: : Adriana Tiron-Tudor, Raluca Valeria Raţiu

Cuvinte cheie: consolidated financial statements, IFRS, harmonization, disclosure
Coduri JEL: M41
DOI:

18. IMPACT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS ON ACCOUNTING PRACTICES HARMONIZATION WITHIN EUROPEAN UNION -PARTICULAR CASE OF INTANGIBLE ASSETS-

Autori: : Adriana Tiron Tudor, Ioana-Maria Dragu

Cuvinte cheie: accounting, harmonization, intangible, measurement.
Coduri JEL: M41
DOI:

19. ENVIRONMENTAL ACCOUNTING - A TOOL USED BY THE ENTITY FOR DETERMINING ENVIRONMENTAL COSTS

Autori: : Nicolae Todea, Ionela Cornelia Stanciu, Ana Maria Joldoş (Udrea)

Cuvinte cheie: Environmental Protection, Environmental accounting, environmental costs, Protection
Coduri JEL: M41, O13
DOI:

20. TAX EVASION - THE CRIME OF THE „WHITE COLLAR”

Autori: : Ana Maria Cordoş

Cuvinte cheie: tax evasion, social relationships, taxpayer, crime.
Coduri JEL: E62, G28
DOI:

21. ASSESSING GOING CONCERN ASSUMPTION BY USING RATING VALUATION MODELS BASED UPON ANALYTICAL PROCEDURES IN CASE OF FINANCIAL INVESTMENT COMPANIES

Autori: : Tatiana Dănescu, Ovidiu Spătăcean, Paula Nistor, Andrea Cristina Dănescu

Cuvinte cheie: audit planning, Financial Investment Companies, analytical procedures, rating valuation, rating models, going concern.
Coduri JEL: M42
DOI:

22. RISK BASED INTERNAL AUDIT: PERSEPCTIVES OFFERED TO CORPORATIONS AND BANKS

Autori: : Tatiana Danescu, Anca Oltean (Muntean), Raluca Sandru

Cuvinte cheie: Based Internal Audit, Internal Controls, Risk Assessment, Risk Management,
Coduri JEL: G32
DOI:

23. DIMENSIONS AND CHALLENGES OF SOCIAL RESPONSIBILITY

Autori: : Nicolae Cornel Jucan, Sabina Mihaela Jucan

Cuvinte cheie: business, corporate social responsibility (CSR), environment, globalization, management, sustainable development.
Coduri JEL: A 13
DOI:

24. THE IMPACT OF THE ELECTRONIC CULTURE ON ETHICS AND MANAGERIAL CULTURE

Autori: : Nicolae Cornel Jucan, Mihaela Sabina Jucan

Cuvinte cheie: Business, Culture, Decision making, Electronics, Ethics, Globalization, Information, Management, Responsibility.
Coduri JEL: A13
DOI:

25. JONES, DECHOW AND KASZNIK MODELS SIGNIFICANCE IN THE ROMANIAN ECONOMIC ENVIRONMENT

Autori: : Dumitru Matiş, Alina Beattrice Vladu, Laura Negrea, Lucia Sucala

Cuvinte cheie: earnings management, manipulation, cash flow
Coduri JEL: M41
DOI:

26. INTERNAL AUDIT REGULATIONS IN ROMANIA AND THEIR CONVERGENCE TO EUROPEAN EXIGENCIES

Autori: : Victor Munteanu, Marilena Zuca, Alice Ţînţă

Cuvinte cheie: internal audit, corporative governance, management-audit relation.
Coduri JEL: M42
DOI:

27. QUALITATIVE FACTORS OF MATERIALITY - A REVIEW OF EMPIRICAL RESEARCH

Autori: : Emil Irimie Popa, Ancuţa Georgeta Şpan, Timea Melinda Fulop

Cuvinte cheie: materiality, quantitative factors, professional judgment, reviews of research.
Coduri JEL: M41, M42, M48
DOI:

28. CORPORATE SOCIAL RESPONSIBILITY IN THE TIME OF FINANCIAL CRISIS: EVIDENCE FROM TURKEY

Autori: : Yakup Selvi, Eva Wagner, Ahmet Türel

Cuvinte cheie: Corporate Social Responsibility (CSR), Reputation, Financial Crisis
Coduri JEL: M14
DOI:

29. SIGNIFICANT DOUBT ABOUT THE GOING CONCERN ASSUMPTION IN AUDIT

Autori: : Adela Socol

Cuvinte cheie: Professional judgment, Audit evidence, Management's use of going concern assumption.
Coduri JEL: M42, M41, L21
DOI:

30. ANALYSIS OF AUDIT MARKET AND AUDIT FIRMS ACTIVITY IN LITHUANIA

Autori: : Jurate Steponaviciute, Algis Zvirblis, Liudmila Zumeriene

Cuvinte cheie: audit market, audit market concentration, audit firms, audit activity income.
Coduri JEL: M42, L19
DOI:

31. CONSIDERATIONS ON AUDIT OF GROUP FINANCIAL STATEMENTS

Autori: : Attila Tamas Szora, Iulian Bogdan Dobra

Cuvinte cheie: Consolidated Financial Statements, The 7th European Directive, Financial Audit
Coduri JEL: M42, M41
DOI:

32. FINANCIAL AUDIT IN AN ARENA CONTEXT. AN ANALYSIS AT THE MESO-LEVEL

Autori: : Eugeniu Ţurlea, Aurelia Ştefănescu, Mihaela Mocanu

Cuvinte cheie: financial audit, arena, interactions, strategic thinking
Coduri JEL: M42
DOI:

33. CORPORATE GOVERNANCE AND CREATIVE ACCOUNTING: TWO CONCEPTS STRONGLY CONNECTED? SOME INTERSTING INSIGHTS HIGHLIGHTED BY CONSTRUCTING THE INTERNAL HISTORY OF A LITERATURE

Autori: : Alina Beattrice Vladu, Dumitru Matiş

Cuvinte cheie: corporate governance, creative accounting, Papineau`s hierarchy
Coduri JEL: M41
DOI:

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

Autori: : Zapodeanu Daniela, Kolozsi Lucia, Durgheu Liliana

Cuvinte cheie: corporate governance, governance principles, stakeholders, Romanian companies
Coduri JEL: G38
DOI:

35. CONTROLLING AND THE CLUSTERIZATION OF THE COMPETITIVE GENERATING ACTIVITY

Autori: : Emil Chirilă

Cuvinte cheie: controlling, management system, enterprise, clusterization
Coduri JEL: G31, G30
DOI:

36. WORKING CAPITAL MANAGEMENT AND PROFITABILITY: A CASE OF ALBA COUNTY COMPANIES

Autori: : Adina Elena Dănuleţiu

Cuvinte cheie: working capital, profitability, Days Sales Outstanding, Days Inventory Outstanding, Days Payable Outstanding, Days Working Capital
Coduri JEL: G11, G30, G31
DOI:

37. THE INVOLVEMENT OF THE BANKING SECTOR IN CO-FINANCING EUROPEAN FUNDED PROJECTS PROPOSED BY ROMANIAN PRIVATE COMPANIES

Autori: : Laurenţiu Droj

Cuvinte cheie: SME, European financing, European Union, European Funded Programs, Banking, National Guarantee Fund for SMEs
Coduri JEL: G38, G21, G32, F36, F35
DOI:

38. DECISIONS REGARDING INVESTMENTS IN RENEWABLE ENERGY

Autori: : Hada Teodor, Tamas Attila Szora

Cuvinte cheie: renewable energy, cost-benefit analysis, IRR, NPV, investment decision
Coduri JEL: Q27, G21, E22, D63
DOI:

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

Autori: : Iuga Iulia

Cuvinte cheie: transactions, active cards, cards, Pearson coefficient.
Coduri JEL: G21
DOI:

40. CRISIS REGULATION DEMAND

Autori: : Mohammad Jaradat, Marius M. Motocu

Cuvinte cheie: crisis, capital buffer, leverage ratio, pro-cyclicality, liquidity coverage ratio.
Coduri JEL: G21
DOI:

41. ANALYSING THE HOUSING MARKET STRUCTURE IN ROMANIA AND TURKEY UNDER THE GLOBAL FINANCIAL CRISIS EFFECT

Autori: : Murat Kıyılar, Ali Hepşen

Cuvinte cheie: Housing Market, Mortgage Loans, Bank Lending, Financial Crisis, Romania, Turkey
Coduri JEL: E30, E44, L74, R10, R20, R30
DOI:

42. CONSIDERATIONS ON FISCAL HARMONIZATION IN THE EU IN THE FIELD OF VALUE ADDED TAX

Autori: : Ioan Lazăr, Laura Lazăr

Cuvinte cheie: fiscal harmonization, EU tax policy, national tax systems, Value Added Tax (VAT), common VAT system;
Coduri JEL: K34, H21, H25, H32
DOI:

43. THE MEANS OF ANALYSIS AND EVALUATION FOR CORPORATE PERFORMANCES

Autori: : Tewolde Melles Hagos, Gubán Pal

Cuvinte cheie: SWOT analysis, EVA, Balanced Scorecard, customer, internal process, learning and innovation and financial performance, as well as ratio analysis.
Coduri JEL: L25
DOI:

44. CORRUPTION AND SOCIAL WELFARE IN THE EU27 COUNTRIES

Autori: : Mihai Mutaşcu, Dan Constantin Dănuleţiu

Cuvinte cheie: corruption, social welfare, EU27
Coduri JEL: D73, I30
DOI:

45. ECONOMETRIC MODELING OF ROMANIA'S PUBLIC HEALTHCARE EXPENSES - COUNTY PANEL STUDY

Autori: : Ioan Alin Néstor, Viorela Ligia Văidean

Cuvinte cheie: public healthcare expenditure, panel data, correlation, fixed effects model.
Coduri JEL: H51, C23, C33
DOI:

46. THE INTERRELATIONS BETWEEN THE CENTRAL AND LOCAL BUDGETS IN ROMANIA - PROBLEMS AND POSSIBLE SOLUTIONS

Autori: : Florin Oprea

Cuvinte cheie: public budgetary systems, intergovernmental fiscal relations, local financial autonomy
Coduri JEL: H 7
DOI:

47. DETERMINANT FACTORS OF THE INVESTMENT PERFORMANCE OF VOLUNTARY PENSION FUNDS IN ROMANIA

Autori: : Victoria Şeulean, Luiza Moş

Cuvinte cheie: Voluntary private pension,investments, value of the fund unit
Coduri JEL: J32,G32
DOI:

48. SEARCHING FOR HUMAN CAPITAL DETERMINANTS OF FOREIGN DIRECT INVESTMENT INFLOWS IN THE EU NEW MEMBER STATES

Autori: : Ioan Talpos, Cosmin Enache

Cuvinte cheie: foreign direct investment, human capital
Coduri JEL: F21, J24, C23
DOI:

49. ROMANIAN PRE-UNIVERSITY EDUCATION FINANCING. IDEAL VS. REALITY

Autori: : Dan Ţogoe

Cuvinte cheie: pre-university education reform, financing, decentralization.
Coduri JEL: H52, H61, H75, H76
DOI:

50. LINKING MONEY SUPPLY WITH THE GROSS DOMESTIC PRODUCT IN ROMANIA

Autori: : Daniela Zapodeanu, Mihail Ioan Cociuba

Cuvinte cheie: money supply (M3), GDP, seasonality, stationarity, cointegration, DVAR.
Coduri JEL: G17, C51
DOI:

1. THE IMPACT OF GLOBAL CRISIS ON ROMANIA'S ECONOMIC DEVELOPMENT

Autori: : Zaman Gheorghe, Georgescu George

Cuvinte cheie: international financial crisis, global recession, causes and effects of the crisis, anti-crisis remedies, external debt, sustainable development.
Coduri JEL: E44, F01, G01, G15
DOI:

2. MINIMUM WAGE INSTITUTION IN THE FINANCIAL AND ECONOMIC CRISIS. POLICIES AND PRACTICES.

Autori: : Valentina Vasile

Cuvinte cheie: minimum wage, financial crisis, labour market
Coduri JEL: J30, G01, J40
DOI:

3. THE PERFORMANCE MANAGEMENT IN PUBLIC INSTITUTIONS OF HIGHER EDUCATION AND THE ECONOMIC CRISIS

Autori: : Rodica Gherghina , Florin Văduva , Mirela Anca Postole

Cuvinte cheie: economic crisis, performance, indicators, education
Coduri JEL: I21, H52
DOI:

4. THE ROLE OF EDUCATION IN THE KNOWLEDGE-BASED SOCIETY DURING THE ECONOMIC CRISIS

Autori: : Ion Pârgaru, Rodica Gherghina, Ioana Duca

Cuvinte cheie: education, knowledge-based society, economic crisis
Coduri JEL: H52, I21
DOI:

5. DETERMINATION OF USERS SATISFACTION LEVEL REGARDING THE QUALITY OF E-SERVICES PROVIDED BY “BOGDAN-VODĂ” UNIVERSITY

Autori: : Sidonia Otilia Cernea, Janetta Sîrbu , Nicolae Mărginean

Cuvinte cheie: quality, e-services, expectations, perceptions, users, dimensions, indicators.
Coduri JEL: L15, L86, M15
DOI:

6. EUROPEAN PERSPECTIVES ON COMPETITIVENESS AND RESEARCH IN A KNOWLEDGE-BASED ECONOMY. WHERE DOES ROMANIA STAND?

Autori: : Monica Boldea, Maria Otil, Ionut Dragoi

Cuvinte cheie: economic development, regional policy, R&D, competitiveness, innovation
Coduri JEL: E6, R12
DOI:

7. CURRENT ECONOMIC CRISIS IN ROMANIA

Autori: : Liviu-Stelian Begu, Laura Patache, Alexandra Irod

Cuvinte cheie: crisis, econometrics, endogenous variables, exogenous variables
Coduri JEL: E01, E17, E20, E32, E40
DOI:

8. “YESTERDAY'S” NATALITY - “TOMORROW'S” WORKFORCE

Autori: : Roxana Mihaela Pivodă, Camelia Boarcăş

Cuvinte cheie: human stock, the pyramid of ages, the demographic transition
Coduri JEL: J00
DOI:

9. MIGRATION OF THE WORKFORCE - PANORAMIC VIEW

Autori: : Roxana Mihaela Pivodă, Camelia Boarcăş

Cuvinte cheie: spatial mobility, residential status, immigration-emigration
Coduri JEL: O15
DOI:

10. EUROPEAN CRISIS' EFFECTS UPON THE ROMANIAN ECONOMY

Autori: : Ionela Gavrila-Paven

Cuvinte cheie: financial crisis, recession, state aid rules, state support schemes, gross domestic product
Coduri JEL: D24, O31
DOI:

11. STRUCTURAL FUNDS AND OVERCOMING THE ECONOMIC CRISIS

Autori: : Emilian M. Dobrescu, Cristina Barna

Cuvinte cheie: structural funds, operational program, cohesion policy, economic crisis
Coduri JEL: F15, F36, F39
DOI:

12. CLIMATE CHANGES - ESSENTIAL CHALLENGE FOR THE ECONOMY OF KNOWLEDGE

Autori: : Emilian M. Dobrescu, Diana-Mihaela Pociovălişteanu, Gabriel Popescu

Cuvinte cheie: economy of knowledge, educational model, cohesion policy, changes
Coduri JEL: F15, F36, F39
DOI:

13. THE POWER'S MECHANISM OF A MONOPOLY IN A MARKET ECONOMY

Autori: : Antoniu Predescu , Iuliana Predescu, Stela Aurelia Toader, Mihai Aristotel Ungureanu

Cuvinte cheie: monopoly, monopolist, elasticity, demand
Coduri JEL: D42
DOI:

14. ROMANIA'S REAL CONVERGENCE TO THE EUROPEAN UNION

Autori: : Dragoş Mihai Ungureanu, Ruxandra Dana Vilag, George Horia Ionescu, Florian Bogdan Stoian

Cuvinte cheie: Real convergence, nominal convergence, integration, European Union
Coduri JEL: F36, F33, O52
DOI:

15. OPPORTUNITY COST OF EDUCATIONAL HUMAN CAPITAL INVESTMENT. APPLICATION FOR THE POSITION OF BENEFICIARY-INVESTOR

Autori: : Florea Voiculescu

Cuvinte cheie: opportunity cost, educational human capital, investment in education
Coduri JEL: I Health, Education and Welfare; A General Economics and Teaching
DOI:

16. PROMOTING ENTREPRENEURSHIP AND DEVELOPING AN ENVIRONMENT FAVORABLE TO SMES

Autori: : Carmen Nastase, Mihai Popescu, Carmen Boghean

Cuvinte cheie: enterprises, innovation, investment, networks, university
Coduri JEL: O12, A23
DOI:

17. THE DEGREE OF PARTICIPATION IN THE GLOBAL MARKET - A FINANCIAL MARKETS GLOBALISATION CRITERION

Autori: : Ioana Duca, Ion Pârgaru, Florin Văduva

Cuvinte cheie: degree of participation in the global financial market, international financial markets, Euromarkets, home bias
Coduri JEL: G15
DOI:

18. ANALYSIS OF PRODUCT FLOW DURING THE PROCESS OF WAREHOUSING

Autori: : Anna Wisniewska-Salek

Cuvinte cheie: warehousing process, products flow, EDI
Coduri JEL: L6
DOI:

19. PROCUREMENT PROCESS IN POWER ENERGY ENTERPRISE

Autori: : Janusz Grabara, Aleksandra Nowakowska

Cuvinte cheie: supply management, procurement process
Coduri JEL: L9
DOI:

20. ALLIANCE MANAGEMENT

Autori: : Diana Elena Ranf, Elida Todăriţa

Cuvinte cheie: globalization, alliance managers, alliance management, strategic alliance.
Coduri JEL: M16
DOI:

21. THE NECESSITY AND EFFICIENT USAGE OF MANAGERIAL COMMUNICATION WITHIN ORGANISATIONS DURING CRISIS SITUATIONS. DRAWING-UP THE CONTENT OF A CRISIS PLANNING

Autori: : Elida-Tomiţa Todăriţă, Diana Elena Ranf

Cuvinte cheie: managerial communication, crisis management, crisis planning, crisis situations, organisation
Coduri JEL: M11
DOI:

22. DECENTRALIZATION AND LOCAL AUTONOMY - LOCAL PUBLIC MANAGEMENT DEFINING PRINCIPLES

Autori: : Petronela Zaharia, Irina Bilouseac

Cuvinte cheie: local public management, public administration, decentralization, local autonomy, administrative-territorial units
Coduri JEL: H, H0, H83
DOI:

23. BENCHMARKING - A VALID STRATEGY FOR THE LONG TERM?

Autori: : Larisa Dragolea, Denisa Cotîrlea

Cuvinte cheie: benchmarking, management, strategy;
Coduri JEL:
DOI:

24. MODERN MANAGEMENT METHODS FOR EQUIPMENT MAINTENANCE

Autori: : Ioan Cucu, Ciprian Cucu

Cuvinte cheie: functional maintenance, system, management
Coduri JEL: L23
DOI:

25. TYPES OF STRATEGIES FOR THE TOURISTIC FIRMS

Autori: : Mălina Cordoş

Cuvinte cheie: strategy, corporate strategy, business strategy, developing strategies, tourism operators
Coduri JEL: M10
DOI:

26. PARTICIPATORY RESEARCH IN THE MANAGEMENT OF TERRITORIAL DEVELOPMENT. INVESTIGATIONS IN LIVEZILE-RIMETEA MICRO-REGION (2001-2002 and 2007-2008)

Autori: : Mihai Pascaru

Cuvinte cheie: territorial development, participatory research, restoring of results, development opportunities.
Coduri JEL: O10, F10, P10, N13
DOI:

27. ON THE ROLE OF BENCHMARKING IN THE HIGHER EDUCATION QUALITY ASSESSMENT

Autori: : Moise Ioan Achim, Lucia Căbulea, Maria Popa, Silvia - Ştefania Mihalache

Cuvinte cheie: benchmarking, higher education, quality, management
Coduri JEL: I21, O32, D23
DOI:

28. ENSURING THE QUALITY OF SERVICES BY MAKING COSTS EFFECTIVE IN THE MANAGEMENT OF RURAL TOURIST BOARDING HOUSES

Autori: : Larisa Dragolea, Radu Matei Todoran

Cuvinte cheie: uality, services, costs, rural sector
Coduri JEL: M11, M41
DOI:

29. SOME ACTUAL AND PERSPECTIVE PROBLEMS OF THE ROMANIAN SEASIDE - THE BLACK SEA SEASIDE

Autori: : Mioara Borza, Daniela-Neonila Mardiros

Cuvinte cheie: tourism, accommodation, littoral, hospitality, classification.
Coduri JEL: L8, L83
DOI:

30. STRATEGY OF DISTRIBUTION IN FOOD INDUSTRY COMPANIES

Autori: : Joanna Nowakowska

Cuvinte cheie: strategy of distribution, distribution channels;
Coduri JEL: L6
DOI:

31. SYSTEMS OF SUPPLY AND DISTRIBUTION IN LOGISTIC MANAGEMENT IN COMMERCE ENTERPRISES

Autori: : Tomasz Lis, Marek Lis, Janusz Grabara

Cuvinte cheie: logistic management, supply, distribution
Coduri JEL: L1
DOI:

32. LOGISTIC MANAGEMENT IN COMMERCE ENTERPRISES

Autori: : Tomasz Lis, Marek Lis

Cuvinte cheie: logistic, management, enterprises
Coduri JEL: L8
DOI:

33. MANAGEMENT OF HEAT ENERGY CONSUMPTION IN POLAND FOR THE PURPOSE OF BUILDINGS' HEATING AND PREPARATION OF USEABLE, HOT WATER.

Autori: : Stefan Nowak

Cuvinte cheie: heat energy efficiency, thermo-modernization, property management
Coduri JEL: Q43
DOI:

34. MANAGEMENT OF MAIN THREATS DURING REALISATION OF BIG SPORT EVENTS

Autori: : Agnieszka Ulfik, Stefan Nowak

Cuvinte cheie: management, threats, organization of sport events
Coduri JEL: M00
DOI:

35. HORIZONTAL INDUSTRIAL POLICY IN POLAND

Autori: : Beata Ślusarczyk

Cuvinte cheie: industiral policy, industry development, state aid
Coduri JEL: E61
DOI:

36. MULTIMEDIA INTERFACE AS A SUPPORT TOOL FOR LOGISTICS DECISION-MAKING

Autori: : Iwona Grabara

Cuvinte cheie: corporate portal, dynamic internet applications, graphical user interface model;
Coduri JEL: L82, G33
DOI:

37. PROCESS SIMULATION IN SUPPLY CHAIN USING LOGWARE SOFTWARE

Autori: : Sebastian Kot, Beata Ślusarczyk

Cuvinte cheie: simulation, supply chain
Coduri JEL: C88
DOI:

38. INCREASING SERVICES QUALITY THROUGH ENVIRONMENTAL PERFORMANCE MANAGEMENT

Autori: : Vasile Burja, Camelia Burja

Cuvinte cheie: environmental performance, services quality ,sustainable development
Coduri JEL: Q56, Q57,M14
DOI:

39. THE SYSTEMIC APPROACH TO NATIONAL INNOVATION SYSTEMS IN A KNOWLEDGE-BASED ECONOMY

Autori: : Ioan Moise Achim, Teodora Popescu

Cuvinte cheie: National Innovation Systems, knowledge-based economy;
Coduri JEL: O31, O32, O43
DOI:

40. THE ROLE OF STRATEGIC PLANNING IN MODERN ORGANIZATIONS

Autori: : Marilen Pirtea, Cristina Nicolescu, Claudiu Botoc

Cuvinte cheie: strategic planning, organization, performance management.
Coduri JEL: L26, L21
DOI:

41. KNWOLEDGE RELATED ACTIVITIES IN ROMANIAN SMES

Autori: : Ovidiu Nicolescu, Sebastian Ceptureanu, Eduard Ceptureanu

Cuvinte cheie: knowledge, innovation, IT&C, SMEs
Coduri JEL: D8, L2, M1
DOI:

42. THE IDENTIFICATION OF THE ROMANIAN COMPANIES' MARKETING NEEDS AND MEANS OF COMMUNICATION - A MARKETING RESEARCH -

Autori: : Iacob Catoiu, Tudor Edu

Cuvinte cheie: marketing needs, Romanian companies, secondary data
Coduri JEL: M31
DOI:

43. TRAVEL AND TOURISM COMPETITIVENESS OF THE WORLD'S TOP TOURISM DESTINATIONS: AN EXPLORATORY ASSESSMENT

Autori: : Diana Balan, Virgil Balaure, Călin Veghes

Cuvinte cheie: travel and tourism, tourist destinations, competitiveness
Coduri JEL: M31, L83
DOI:

44. EUROPEAN UNION CONSUMERS' VIEWS ON THE PROTECTION OF THEIR PERSONAL DATA: AN EXPLORATORY ASSESSMENT

Autori: : Călin Veghes, Carmen Pantea, Diana Balan, Bogdan Lalu

Cuvinte cheie: privacy, personal data protection, personalization, European Union
Coduri JEL: M31
DOI:

45. EMOTIONS THAT INFLUENCE PURCHASE DECISIONS AND THEIR ELECTRONIC PROCESSING

Autori: : Domenico Consoli

Cuvinte cheie: emotions, emotional marketing, emotional brand, emotions measurement, sentiment analysis.
Coduri JEL: M31
DOI:

46. FUNDAMENTAL ASPECTS REGARDING YOUTH AND THEIR DECISION TO PRACTICE TOURISM

Autori: : Rodica Minciu, Claudia Olimpia Moisa

Cuvinte cheie: the travel decision process; decisional patterns in tourism.
Coduri JEL: M31, L83
DOI:

47. CULTURE - MAJOR DETERMINANT OF THE EUROPEAN CONSUMER BEHAVIOR

Autori: : Lucretia Mariana Constantinescu, Ioana Raluca Goldbach, Gratiela Gavrila

Cuvinte cheie: culture, lifestyle typologies of the buyers.
Coduri JEL: M16, M21, M31, O52
DOI:

48. ON THE INTERNATIONALIZATION OF THE FIRMS - FROM THEORY TO PRACTICE

Autori: : Filimon Stremtan, Silvia - Stefania Mihalache, Valeria Pioras

Cuvinte cheie: internationalization, firms, market
Coduri JEL: F31, F23, D21, L10
DOI:

49. STUDY CONCERNING THE HONEY QUALITIES IN TRANSYLVANIA REGION

Autori: : Maria Popa, Mihaela Vica, Roxana Axinte, Mirel Glevitzky, Simona Varvara

Cuvinte cheie: quality, product quality, honey quality
Coduri JEL: M31
DOI:

50. DEVELOPMENT DIRECTIONS FOR THE TOURISM OFFER OF THE ALBA IULIA FORTRESS. QUALITATIVE ASSESSMENTS

Autori: : Lucian Marina, Andreea Muntean, Claudiu Stefani

Cuvinte cheie: touristic offer, cultural tourism, tourism development
Coduri JEL: M31, L83
DOI:

51. VIRAL MARKETING IN THE INTERNET. CHARACTERISTICS OF AN EFFECTIVE VIRUS.

Autori: : Joanna A. Kwiatkowska

Cuvinte cheie: marketing, viral marketing, Internet, Viral Spoof
Coduri JEL: M31
DOI:

52. MARKETING ON THE CONSTRUCTION MARKET IN A ECONOMIC CRISIS

Autori: : Cristina Dinu

Cuvinte cheie: marketing, economic crisis, construction market, direct marketing
Coduri JEL: M31
DOI:

53. INTEGRATED COMMUNICATION - CREATING THE RIGHT RELATIONS WITH THE RIGHT CUSTOMERS TITLE

Autori: : Ana-Maria Stoica, Raluca-Ionela Cretoiu

Cuvinte cheie: customer, feedback, integrated marketing communication
Coduri JEL: M 31, M37
DOI:

54. THE BRAND: ONE OF THE UNIVERSITY'S MOST VALUABLE ASSET

Autori: : Andreea Muntean, Lucia Cabulea, Dan Danuletiu

Cuvinte cheie: brand, brand management, higher education, re-branding
Coduri JEL: M31
DOI:

55. COMPANIES WITH MARKET POSITIONING BRANDS

Autori: : Ruxandra Radoviciu, Filimon Stremtan

Cuvinte cheie: positioning; market; company;
Coduri JEL: M31; M37;
DOI:

1. ERP PACKAGE EVALUATION, THE CASE OF SMEs KAVALA's REGION

Autori: : S. Valsamidis, A. Mandilas, M. Nikolaidis, P. Polychronidou

Cuvinte cheie: ERP, SMEs, criteria evaluation
Coduri JEL: C8
DOI:

2. ANALYTICAL PROCEDURES USED IN FINANCIAL AUDIT FOR THE VALUATION OF PORTFOLIO PERFORMANCES - CASE OF FINANCIAL INVESTMENT COMPANIES

Autori: : Tatiana Dănescu, Ovidiu Spătăcean

Cuvinte cheie: Financial Investment Companies, financial assets, portfolio management, rate of return and risk correlation, analytical procedures, investment decision.
Coduri JEL: M42
DOI:

3. ACTUAL ASPECTS REGARDIND THE IFRS FOR SME - OPINIONS, DEBATES AND FUTURE DEVELOPMENTS

Autori: : Ramona Neag, Ema Maşca, Irina Păşcan

Cuvinte cheie: SME, accounting regulations, users of accounting information, micro-entities, IFRS
Coduri JEL: M 41
DOI:

4. COURNOT EQUILIBRIUM IN A MODEL OF HARDWARE AND SOFTWARE MANUFACTURERS' INTERACTION

Autori: : Vladimir I. Soloviev, Natalia A. Iliina, Marina V. Samoyavcheva

Cuvinte cheie: complementors, complements, co-opetition, Cournot equilibrium, pricing.
Coduri JEL: C72, D43, K21, L13, L15, M21
DOI:

5. FRAUD AND ERROR. AUDITORS' RESPONSIBILITY LEVELS

Autori: : Dan Ştirbu, Maria Moraru, Nicoleta Farcane, Rodica Blidisel, Adina Popa

Cuvinte cheie: fraud; auditors' responsibilities; audit expectation gap
Coduri JEL: M42
DOI:

6. COST MANAGEMENT AND COST CONTROL IN DECISIONAL PROCESS OF ORGANIZATIONS

Autori: : Stefania - Eliza Bana (Panciu), Florin Sgârdea

Cuvinte cheie: managerial accounting, internal transfer prices, hidden costs
Coduri JEL: M 41
DOI:

7. MEASURING WEB 2.0 EFFICIENCY

Autori: : Dragoş Marian Mangiuc

Cuvinte cheie: Organizational knowledge, ROI, computation model, Web 2.0, Semantic Web
Coduri JEL: M15
DOI:

8. SOFTWARE: FROM PRODUCT TO SERVICE THE EVOLUTION OF A MODEL

Autori: : Dragoş Marian Mangiuc

Cuvinte cheie: Organizational knowledge, Enterprise 2.0, Software as a Service, Web 2.0, Semantic Web
Coduri JEL: M15
DOI:

9. THE RISK ANALYSIS FOR INVESTMENTS PROJECTS DECISION

Autori: : Camelia Burja, Vasile Burja

Cuvinte cheie: investments, risk, economic performance, sensitivity analysis
Coduri JEL: L21, L26, M21
DOI:

10. SUSTAINABILITY IN ACCOUNTING - BASIS: A CONCEPTUAL FRAMEWORK

Autori: : Oana Raluca Ivan

Cuvinte cheie: Sustainability, Global Reporting Initiative (GRI) Guidelines, conceptual framework, inductive approach
Coduri JEL: M40, G30, H11
DOI:

11. DETECTING AND REPORTING THE FRAUDS AND ERRORS BY THE AUDITOR

Autori: : Ovidiu Constantin Bunget, Alin Constantin Dumitrescu

Cuvinte cheie: fraud, error, tests, audit
Coduri JEL: M42
DOI:

12. THE OPTIMIZATION OF THE INTERNAL AND EXTERNAL REPORTING IN FINANCIAL ACCOUNTING: ADOPTING XBRL INTERNATIONAL STANDARD

Autori: : Vasile Florescu, Cătălin Georgel Tudor

Cuvinte cheie: accounting norms, financial reporting, XBRL, taxonomy, XBRL jurisdiction.
Coduri JEL: M15
DOI:

13. CASH-FLOW REPORTING BETWEEN POTENTIAL CREATIVE ACCOUNTING TECHNIQUES AND HEDGING OPPORTUNITIES CASE STUDY ROMANIA

Autori: : Dumitru Matis, Alina Beattrice Vladu, Laura Negrea

Cuvinte cheie: cash flow, creative accounting, hedging opportunities
Coduri JEL: M41, M42
DOI:

14. THE ISSUE OF SEMANTIC MODELING OF THE LEARNING ORGANIZATIONAL MEMORY FOR E-LEARNING

Autori: : Vasile Florescu, Ofelia Ema Aleca

Cuvinte cheie: learning organizational memory, learning object, ontology, metadata, indexing, e-learning, modeling standards, economical and financial analysis.
Coduri JEL: M53
DOI:

15. THE ROLE AND IMPORTANCE OF ECONOMIC AND FINANCIAL INFORMATION IN CORPORATE GOVERNANCE

Autori: : Ionel Bostan, Veronica Grosu, Eugenia Iancu

Cuvinte cheie: financial product, financial scandals, globalization, financial markets, stock exchanges
Coduri JEL: M40, G30
DOI:

16. A BRIEF REVIEW OF CREATIVE ACCOUNTING LITERATURE AND ITS CONSEQUENCES IN PRACTICE

Autori: : Diana Balaciu, Victoria Bogdan, Alina Beattrice Vladu

Cuvinte cheie: creative accounting, financial scandals, financial reporting
Coduri JEL: M41, M14, G34
DOI:

17. STUDY REGARDING THE ACCOUNTING ACTIVITY MATTER TACKLED FROM THE EFFICIENCY REQUIREMENTS

Autori: : Alina Teodora Ciuhureanu, Nicolae Balteş

Cuvinte cheie: accounting, informational, training, interdependencies, ethics
Coduri JEL: M41, M53, L84, D21
DOI:

18. THE IMPORTANCE OF ACCOUNTING INFORMATION IN CRISIS TIMES

Autori: : Carmen Mihaela Scorte, Adina Cozma, Luminiţa Rus

Cuvinte cheie: crisis, accounting, information, costs.
Coduri JEL: M41 Accounting
DOI:

19. THE FUTURE PERSPECTIVES OF THE INTERNAL AUDIT FUNCTION

Autori: : Cristina Boţa-Avram, Atanasiu Pop, Florin Boţa-Avram

Cuvinte cheie: internal audit function, risk management, internal auditor, added value, internal audit standards
Coduri JEL: M42
DOI:

20. INTERNAL AUDIT AND RISK MANAGEMENT IN PUBLIC SECTOR ENTITIES, BETWEEN TRADITION AND ACTUALITY

Autori: : Eugeniu Ţurlea, Aurelia Ştefănescu

Cuvinte cheie: public internal audit, risk, risk management, activity consistency, performance
Coduri JEL: M42
DOI:

21. AUDITOR LIABILITY IN PERIOD OF FINANCIAL CRISIS

Autori: : Nicolae Todea, Ionela Cornelia Stanciu

Cuvinte cheie: economic crisis, responsibility, economy, financial statements, error, fraud
Coduri JEL: M41
DOI:

22. TRANSPORT CHARACTERISTICS IN AUTOMATED PRODUCTION

Autori: : Elisabeta Mihaela Ciortea

Cuvinte cheie: manufacturing, transportation optimization, Petri, Markov process, systems flexibility
Coduri JEL: L69
DOI:

23. THE FINANCIAL PERFORMANCE IN HIGHER EDUCATION INSTITUTIONS. INFORMATIONAL SUPPORTS

Autori: : Iuliana Cenar

Cuvinte cheie: performance, the patrimonial earnings account and the budget execution account, accrual accounting, cash accounting
Coduri JEL: M41
DOI:

24. ACCOUNTING FACTS IN THE FIELD OF ROMANIAN FORESTRY

Autori: : Sorin-Constantin Deaconu, Nicolae Todea, Liliana Marcela Cioara (Durgheu)

Cuvinte cheie: accounting, forestry, incomes, firewood, standing timber, log
Coduri JEL: M 41, O 10
DOI:

25. WAYS OF STRENGHTENING THE STATUTORY AUDIT EFFICIENCY

Autori: : Ioan Oprean, Georgeta Ancuţa Şpan

Cuvinte cheie: audit evidence, audit procedures, professional judgment, reasonable assurance.
Coduri JEL: M- Business Administration and Business Economics; Marketing; Accounting
DOI:

26. ROLE OF ACCOUNTING AND CONTROL PROCEDURES IN PROVIDING A SUCCESSFUL MANAGEMENT OF THE ACCOUNTS CONSOLIDATION PROCESS

Autori: : Sorin Domnişoru, Daniel Goagără, Sorin-Sandu Vînătoru

Cuvinte cheie: accounts consolidation, management, consolidation perimeter.
Coduri JEL: M, A
DOI:

27. THE CRISIS AND THE COST MANAGEMENT

Autori: : Sorin Briciu, Florentina Sas

Cuvinte cheie: economic crisis, reduction of fixed and variable costs, the descending spiral of demand, sub- activity cost.
Coduri JEL: M41 Accounting
DOI:

28. SOME ISSUES ABOUT THE TRANSITION FROM U.S. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP) TO INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS)

Autori: : Hlaciuc Elena, Mihalciuc Camelia Catalina, Cibotariu Irina Stefana, Apetri Anisoara Niculina

Cuvinte cheie: IFRS, US - GAAP, SEC, IASB, FASB
Coduri JEL: M48 - Government Policy and Regulation
DOI:

29. INTERNAL AUDIT AND CORPORATE GOVERNANCE, AN ADDED VALUE FOR ENTITIES' MANAGEMENT

Autori: : Ana Morariu, Neluta Mitea, Flavia Stoian, Cornel Crecana

Cuvinte cheie: internal audit, Corporate Governance, internal audit standards
Coduri JEL: M 42
DOI:

30. PASSING FROM ACCOUNTING TO FISCAL DEPRECIATION

Autori: : Marilena Zuca, Alice Ţânţă, Smaranda Andreea Trică

Cuvinte cheie: depreciation, depreciation regime, ordinary use durations
Coduri JEL: M41 Accounting
DOI:

31. OBJECTIVES AND PARTICULARITIES OF DECISIONS IN THE CONTEXT OF CORPORATE GOVERNANCE

Autori: : Florin Boghean, Elena Hlaciuc, Lucia Moroşan-Dănilă, Carmen Boghean

Cuvinte cheie: accounting systems, decision processes, corporate governance, financial information.
Coduri JEL: M41
DOI:

32. INTERNATIONAL FINANCIAL REPORTING STANDARD (IFRS) WILL SUPPORT MANAGEMNET ACCOUNTING SYSTEM FOR SMALL AND MEDIUM ENTREPRISE (SME)?"

Autori: : Sorin Briciu, Constantin Groza, Ioan Gânfălean

Cuvinte cheie: IFRS ,Management Accounting. SWOT
Coduri JEL: M 40, M 41
DOI:

33. STRATEGIC OUTLINES: BETWEEN VALUE AND DIGITAL ASSETS MANAGEMENT

Autori: : Delia Băbeanu, Alexandru Adrian Gavrilă, Valerica Mareş

Cuvinte cheie: Digital Assets Management (DAM), architecture of DAM, Strategy for DAM
Coduri JEL: M15
DOI:

35. FINANCIAL AND ACCOUNTING INFORMATION SYSTEMS INTEROPERABILITY

Autori: : Iuliana Ionescu, Bogdan Ionescu, Florin Mihai, Silviu Cojocaru

Cuvinte cheie: SOA (Service Oriented Architecture), Informational Integrated Systems, XML (eXtended Markup Language), Visual Studio .NET, Web Services
Coduri JEL: M 41
DOI:

36. FINANCIAL STATEMENTS UNDERSTANDABILITY BASED AN EXPLANATORY NOTES

Autori: : Flavia Stoian, Ana Morariu, Neluta Mitea, Cornel Crecana

Cuvinte cheie: Accurate presentation, financial statements, financial position, performance, cash flows, accounting policies and explaining notes economic decisions
Coduri JEL: M 41
DOI:

37. MANAGING TRANSACTION EXPOSURE

Autori: : Dalina Dumitrescu

Cuvinte cheie: foreign exchange exposure, currency risk, hedging.
Coduri JEL: G30, F31
DOI:

38. UNDERLYING FACTORS OF PERSISTENT INFLATION IN ROMANIA

Autori: : Vasile Dedu, Bogdan Andrei Dumitrescu

Cuvinte cheie: inflation rate, output gap, cost-push inflation, demand-pull inflation
Coduri JEL: E31
DOI:

39. EMPIRICAL EVIDENCE ON THE INFLUENCE OF STAKEHOLDER THEORY UPON THE CAPITAL STRUCTURE OF ROMANIAN COMPANIES

Autori: : Carmen Corduneanu, Laura Raisa Miloş

Cuvinte cheie: capital structure, stakeholder theory, Romanian listed companies
Coduri JEL: G30, G32
DOI:

40. THE CAPITAL REQUIREMENTS FOR FINANCIAL INSTITUTIONS IN THE CONTEXT OF BASEL II

Autori: : Gabriela Victoria Anghelache, Ana Cornelia Olteanu, Alina Nicoleta Radu

Cuvinte cheie: operational risk; operational risk management; basic indicator approach, standardized approach, advanced measurement approach
Coduri JEL: E42, C02, G32, G33
DOI:

41. TESTING THE EFFICIENCY MARKET HYPOTHESIS FOR THE ROMANIAN STOCK MARKET

Autori: : Bogdan Dima, Laura Raisa Miloş

Cuvinte cheie: efficiency market hypothesis, Romanian stock exchange, BET
Coduri JEL: G10, G12, G17
DOI:

42. THE FISCAL REVENUES AND PUBLIC EXPENDITURES: IS THEIR EVOLUTION SUSTENABLE? THE ROMANIAN CASE

Autori: : Bogdan Dima, Oana Lobonţ, Cristina Nicolescu

Cuvinte cheie: fiscal policy, sustainability, cointegration tests, budget revenues and expenditures
Coduri JEL: H20, H63, C22, C32
DOI:

43. TESTING CAPITAL ASSET PRICING MODEL FOR ROMANIAN CAPITAL MARKET

Autori: : Alina Lucia Trifan

Cuvinte cheie: Capital Asset Pricing Model (CAPM), beta, risk free rate, risk premium, expected return
Coduri JEL: G12
DOI:

44. CONSIDERATIONS REGARDING THE INFLUENCE OF THE BASE LEADING RATE OVER INVESTMENT PROJECTS FINANCED BY EU FUNDS

Autori: : Attila Tamaş Szora, Iulian Bogdan Dobra

Cuvinte cheie: discount rate, base leading rate, internal rate of return (IRR), net present value (NPV)
Coduri JEL: D63, E22, E43, E58, G21, G31
DOI:

45. OPTIMAL SIZE OF GOVERNMENT SPENDING. THE CASE OF EUROPEAN UNION MEMBER STATES

Autori: : Mihai Mutaşcu, Marius Miloş

Cuvinte cheie: public expenditure, economic growth, optimum level, public sector
Coduri JEL: H10, H50, H70
DOI:

46. BEHAVIOURAL FINANCE AND THE STUDY OF THE IRRATIONAL FINANCIAL CHOICES OF CREDIT CARD USERS

Autori: : Murat Kıyılar, Okan Acar

Cuvinte cheie: Behavioral Finance, Human Behavior, Psychology, Behavior
Coduri JEL: A12, D01
DOI:

47. THE ISSUE OF MUNICIPAL BONDS, A CHALLENGE FOR THE ROMANIAN LOCAL PUBLIC ADMINISTRATIONS

Autori: : Tatiana Mosteanu, Carmen Maria Lacatus

Cuvinte cheie: municipal bonds, local public administration, decentralization, rating;
Coduri JEL: G11, H72, H74;
DOI:

48. AN EMPIRICAL STUDY OF CORRELATION BETWEEN NET ASSETS AND OWN FUNDS IN THE ROMANIAN BANKING SYSTEM DURING 2001-2008

Autori: : Adela Socol, Adina Dănuleţiu, Mihaela Aldea

Cuvinte cheie: Pearson correlation coeficient, Elements of capital ratio, Required banking capital
Coduri JEL: G21, E22, D63
DOI:

49. THE ASSESSMENT PROCEDURE OF THE OPERATIONAL RISK EVENTS

Autori: : Iulia Iuga

Cuvinte cheie: operational risk, frequency and validation, risk levels, monitor, indicators.
Coduri JEL: G21; E58; G24
DOI:

50. FISCAL POLICY AND ECONOMIC GROWTH IN ROMANIA

Autori: : Cosmin Enache

Cuvinte cheie: fiscal policy, economic growth, government budget constraint
Coduri JEL: E62, O40, C20
DOI:

51. CORPORATE INCOME TAXATION EFFECTS ON INVESTMENT DECISIONS IN THE EUROPEAN UNION

Autori: : Ioan Talpoş, Ionel Vancu

Cuvinte cheie: corporate income taxation, investment, q theory
Coduri JEL: E62, O40, C20
DOI:

52. STRATEGIES FOR THE MANAGEMENT OF THE BANK'S ASSETS AND LIABILITIES

Autori: : Cornel Nicolae Jucan

Cuvinte cheie: Assets, Business, Correlation, Interest, Liabilities, Optimization, Management
Coduri JEL: G21, M21
DOI:

53. EUROPEAN UNION'S FINANCIAL INSTRUMENTS FOR ECONOMIC RECOVERY OF THE MEMBER STATES

Autori: : Ioan Lazăr

Cuvinte cheie: economic crisis, funding instruments, economic recovery plan, public administration/local government, European funds, public finances.
Coduri JEL:
DOI:

54. THE PUBLIC INTERNAL AUDIT COMMITTEE IN THE SOCIAL HEALTH INSURANCE SECTOR- A NECESSITY IN ROMANIA

Autori: : Iulian Bogdan Dobra, Attila Szora Tamas

Cuvinte cheie: audit committee, internal audit, corporate governance, risk management, healthcare
Coduri JEL: G34, G38, M42, H10, H51, I18
DOI:

55. BASICS FOR A GRAPHICAL MODEL OF RISK - PERFORMANCES CORRELATION

Autori: : Daniel Cîrciumaru, Marian Siminică, Mirela Ganea

Cuvinte cheie: performances, risk, efficiency, degree of operating leverage, degree of financial leverage
Coduri JEL: G34
DOI:

56. THE FIGHT AGAINST FRAUD AND TAX EVASION IN THE EUROPEAN UNION. THE PROTECTION OF COMMUNITY FINANCIAL INTERESTS IN ROMANIA

Autori: : Stela Aurelia Toader, Mihai Aristotel Ungureanu, Iuliana Predescu, Antoniu Predescu

Cuvinte cheie: OLAF, DLAF, European funds, fraud
Coduri JEL: F36, F39, F55, G28, H26, H87
DOI:

57. FINANCIAL CONTAGION AND INVESTORS BEHAVIOR

Autori: : George Horia Ionescu, Dragoş Mihai Ungureanu, Ruxandra Dana Vilag, Florian Bogdan Stoian

Cuvinte cheie: investor behaviour, financial crisis, rational investor, irational investor, financial contagion
Coduri JEL: G11, G12, G19
DOI:

58. THE CORPORATE GOVERNANCE OF PUBLIC ENTITIES IN ROMANIA

Autori: : Daniela Zăpodeanu, Marcel Boloş, Lucia Kolozsi

Cuvinte cheie: corporate governance, public efficiency, public governance.
Coduri JEL: G28
DOI:

59. THE IMPACT OF HOUSEHOLD SECTOR RISKS TO THE SOUNDNESS OF THE ROMANIAN BANKING SYSTEM

Autori: : Nicolae Dardac, Iustina Boitan

Cuvinte cheie: banking system vulnerability, prudential indicators, households' financial position, logistic regression
Coduri JEL: G21, H31
DOI:

60. ANALYSIS TO INSTRUMENTS OF MONETARY POLICY USED BY NATIONAL BANK OF ROMANIA STARTING WITH 1990 IN THE CONTEXT OF EUROPEAN UNION INTEGRATION

Autori: : Anisoara Niculina ApetriŞ, Irina Staefana CibotariuŞ, Camelia Catalina MihalciucŞ

Cuvinte cheie: monetary policy, price stability, the re-financing policy, the minimal compulsory reserve, the open - market policy
Coduri JEL: E52
DOI:

61. CARD FRAUD EVOLUTION REGULATION AND PREVENTION MEASURES

Autori: : Daniela Bojan

Cuvinte cheie: Card, ATM - automated teller machine, POS - point of sale
Coduri JEL: D18, G21, K4
DOI:

1. ROMANIA IN EU CONTEXT. COMPETITIVENESS AND KNOWLEDGE-BASED ECONOMY

Autori: : Gheorghe Zaman, Blănaru Adrian

Cuvinte cheie: competitiveness; knowledge-based society; national and international value chains; catching-up; convergence; digital divide; brain drain; knowledge creation, absorption and diffusion.
Coduri JEL: E00
DOI:

2. ECONOMIC EFFECTS OF CEE COUNTRIES INTEGRATION INTO THE EUROPEAN UNION

Autori: : Gheorghe Zaman

Cuvinte cheie: Economic integration, EU policy of economic and social cohesion, structural funds, absorption capacity, economic development, macroeconomic modeling and forecasting.
Coduri JEL: C53, E17, F15, F36, F43, F47, O19
DOI:

3. POST-ACCESSION PRIORITIES: ROMANIAN NATIONAL STRATEGY FOR DEVELOPMENT 2007-2013

Autori: : Emilian M. Dobrescu, Cristina Barna

Cuvinte cheie: post-accession, national plan for development, national strategy of development, structural funds, structural funds absorption rate
Coduri JEL: O19, O20
DOI:

4. MACROECONOMIC DETERMINANTS OF RADICAL INNOVATIONS AND INTERNET BANKING IN EUROPE

Autori: : Erhan Atay

Cuvinte cheie: Radical Innovation, Internet Banking, Macroeconomy
Coduri JEL: O31, O32, O39
DOI:

5. SOME ASPECTS ON ADJUSTING THEORY WITH PRACTICE USING AN INTELLIGENT E-LEARNING SYSTEM

Autori: : Nicolae Mărginean, Dan Racoviţan

Cuvinte cheie: expert system, e-learning, theory, practice, production rules
Coduri JEL: M15
DOI:

6. KNOWLEDGE SHARING IN LOGISTIC NETWORKS

Autori: : Ştefan Nedelea, Laura Adriana Păun

Cuvinte cheie: Knowledge, coordination, logistic network
Coduri JEL: L14, L1
DOI:

7. E-MONEY DEVELOPMENT WITHIN CONTEMPORARY ECONOMIES

Autori: : Bogdan-Ion Boldea, Maria Boldea

Cuvinte cheie: evolution, knowledge, e-money, development
Coduri JEL: E00, E60, O11
DOI:

8. EXPORT QUALITY MANAGEMENT IN A WORLD GLOBAL ECONOMY

Autori: : Octavian-Liviu Olaru, Constanta Chitiba

Cuvinte cheie: quality, management, foreign trade, efficiency
Coduri JEL: F19
DOI:

9. STOCHASTIC MODELING OF THE MACROECONOMIC AGGREGATES - STUDY CASE: ROMANIAN ECONOMIC RELATIONS

Autori: : Liviu-Stelian Begu, Alina Cretu, Adriana Alexandru

Cuvinte cheie: factorial analysis, balance of payments, cluster of countries, external relations
Coduri JEL: F19, L14
DOI:

10. THE INTERNATIONAL BUSINESS ENVIRONMENT AND THE ISSUE OF RISKS FOR INTERNATIONAL BUSINESSES

Autori: : Ioan Rotariu, Emoke-Szidonia Feder

Cuvinte cheie: international business environment, certainty, uncertainty, risk
Coduri JEL: F4, F41
DOI:

11. THE OPENNESS OF THE ECONOMY AS A DYNAMIC PROCESS

Autori: : Ivan Iliev, Georgi Marinov

Cuvinte cheie: open economy, Grubel-Lloyd index, transitional economy
Coduri JEL: F14, F41, O11, O52, P23
DOI:

12. NETWORKING IN KNOWLEDGE ECONOMY (PART I)

Autori: : Piotr Pachura

Cuvinte cheie: networks, knowledge economy, innovations, regional development
Coduri JEL: B41, C80, O30
DOI:

13. NETWORKING IN KNOWLEDGE ECONOMY (PART II)

Autori: : Piotr Pachura

Cuvinte cheie: networks, knowledge economy, innovations, regional development
Coduri JEL: B41, C80, O30
DOI:

14. THE RELATIONSHIP BETWEEN ECOTOURISM CLUSTERS AND INNOVATION MILIEU IN THE REGION OF SOUTH-EASTERN EUROPE

Autori: : Ágnes Fodor, László Sitanyi

Cuvinte cheie: Innovative environment (milieu), Ecotourism, Ecotourism Clusters, Networks, Spatial development
Coduri JEL: L83, O30
DOI:

15. INVESTMENT AND INNOVATION IN SUPPORT OF RURAL DEVELOPMENT IN ROMANIA

Autori: : Carmen Năstase, Carmen Chasovschi, Mariana Lupan

Cuvinte cheie: innovation, support of development, technology platforms
Coduri JEL: O10, O20, O30, O31
DOI:

16. DETERMINANTS OF INCREASING EU FUNDS ABSORPTION CAPACITY IN ROMANIA

Autori: : George Georgescu

Cuvinte cheie: economic development, EU integration, structural funds, determinants of absorption capacity, absorption rate, operational programs.
Coduri JEL: F15, F36, F43, O19
DOI:

17. RESPONSIBILITY, DETERMINANT FOR THE EFFICIENCY OF GOVERNANCE

Autori: : Florina Popa

Cuvinte cheie: governance, responsibility, good governance
Coduri JEL: H, H1, H11
DOI:

18. THE IMPACT OF R&D INVESTMENT ON PRODUCTIVITY

Autori: : Steliana Sandu, Cristina Modoran

Cuvinte cheie: R&D stock, R&D spillover, R&D effect on TPF
Coduri JEL: O52, O41, P40
DOI:

19. IMPACT OF GREENHOUSE EFFECT GASES ON CLIMATIC CHANGES. MEASUREMENT INDICATORS AND FORECAST MODELS

Autori: : Valentina Vasile, Mariana Balan

Cuvinte cheie: greenhouse effect gas emissions, impact, performance indicators, modelling
Coduri JEL: C13, C22, Q43, Q53
DOI:

20. INFORMATION SOCIETY: NEW CHALLENGES FOR SUSTAINABLE DEVELOPMENT

Autori: : Crina Malcoci, Raul Felix Hodoş

Cuvinte cheie: eie: sustainable development, e-commerce, e-government, cultural diversity
Coduri JEL: K32, K39, O11, O52, Q01, Q55, Q56
DOI:

21. THE IMAGE OF COMPANY, ESSENTIAL FACTOR IN DEVELOPING THE MARKET STRATEGIES

Autori: : Florin Radu Pintea, Janetta Sîrbu, Boris Samochis

Cuvinte cheie: company, questionnaire, marketing strategies, marketing research
Coduri JEL: M31
DOI:

22. REGIONAL PLANNING MODELS IN ORDER TO STIMULATE THE RESEARCH-DEVELOPMENT AND INNOVATIVE ACTIVITIES

Autori: : Daniela Antonescu

Cuvinte cheie: regional innovation, plan of regional development
Coduri JEL: R1, R10, R11
DOI:

23. SUSTAINABLE CONSUMPTION AND PRODUCTION

Autori: : Florin Franţ, Mirela Minică

Cuvinte cheie: sustainable,development, economic
Coduri JEL: O11, O18, O21, O41
DOI:

24. ROMANIA AND THE KNOWLEDGE-BASED ECONOMY: INNOVATION THE SOURCE OF ECONOMIC GROWTH

Autori: : Holban (Oncioiu) Ionica, Oncioiu Florin Razvan

Cuvinte cheie: innovation, economic growth, knowledge
Coduri JEL: O32,Q55
DOI:

25. THE EQUITY OF THE FINANCIAL ALLOCATIONS IN THE EUROPEAN UNION

Autori: : Ana-Maria Marinoiu, Doina Crişan-Hăbeanu

Cuvinte cheie: financial alocation, absorption degree, structural funds, The European Union
Coduri JEL: H53, E01, F42
DOI:

26. DIGITAL TEHNOLOGIES. AN OVERVIEW OF CURRENT EVOLUTIONS AND IMPACT

Autori: : Claudia Ionescu, Vasile Dumitraş

Cuvinte cheie: digital revolutions, communication equipment, broadcasting media
Coduri JEL: O31, E01, O33
DOI:

27. SUSTAINABLE DEVELOPMENT OF THE ROMANIAN RURAL AREAS

Autori: : Vasile Burja, Carmen Morariu, Otilia Rusu

Cuvinte cheie: rural area, sustainable development, strategies, sustainable agriculture
Coduri JEL: R0, Q18
DOI:

28. KNOWLEDGE BASED ECONOMY IN ROMANIA

Autori: : Mădălina Cristina Tocan

Cuvinte cheie: knowledge, knowledge based economy, evaluation
Coduri JEL: O10, O30
DOI:

29. ASPECTS REGARDING THE INTERDEPENDENCE BETWEEN AGGREGATED DEMAND AND OFFER

Autori: : Maria Macriş

Cuvinte cheie: aggregated demand and offer, general level of prices, national production.
Coduri JEL: B22
DOI:

30. ASPECTS REGARDING THE FINANCING OF HIGHER EDUCATION

Autori: : Adrian Macriş, Maria Macriş

Cuvinte cheie: basic financing, complementary financing, State higher education, university autonomy.
Coduri JEL: I22
DOI:

31. INTEGRATION PHENOMENON - ECONOMIC TRANSFORMATION FOR THE MEMBER STATES' ECONOMIES

Autori: : Ionela Gavrilă - Paven, Coriolan Simedru Dan

Cuvinte cheie: European Union, globalization, integration phenomenon, economic transformations
Coduri JEL: O52, O41, P40
DOI:

32. PARTICULARITIES OF THE POPULATION, OCCUPATION AND STRUCTURE OF UNEMPLOYMENT IN ROMANIA AND ITS WESTERN REGION

Autori: : Gherghel Silvia

Cuvinte cheie: unemployment rate, employment, active population, labor market, labor force
Coduri JEL: J62,J64
DOI:

33. REVERSE LOGISTICS IN GLOBALIZATION ASPECTS

Autori: : Janusz Grabara, Iwona Grabara

Cuvinte cheie: reverse logistics management, global market.
Coduri JEL: M10
DOI:

34. THE DYNAMIC CIPHERS - NEW CONCEPT OF LONG-TERM CONTENT PROTECTING

Autori: : Grzegorz Szewczyk

Cuvinte cheie: Content protection, Cryptosystem, Dynamic cryptography, Linear Feedback Shift Registers, Object-oriented programming, One-time pad, Random key, random number generators, Statistical evaluation of ciphers.
Coduri JEL: D83
DOI:

35. THE AGRICULTURAL COOPERATION ROLE WITHIN THE RELATION BETWEEN PRODUCER AND CONSUMER OF INFORMATION

Autori: : Gabriel Popescu, Victor Manole

Cuvinte cheie: co-operative sector, Common Agricultural Policy (CAP), European-type co-operative, knowledge transfer operation
Coduri JEL: Q13
DOI:

36. THE PARADIGM OF THE MANAGERIAL POSITION

Autori: : Moise Ioan Achim, Larisa Dragolea

Cuvinte cheie: manager, performance, character, confidence, competence
Coduri JEL: M12
DOI:

37. REGIONAL KNOWLEDGE MANAGEMENT FOR THE SUSTAINABLE DEVELOPMENT

Autori: : Mihaela Mureşan

Cuvinte cheie: regional sustainable development set of sustainable development indicators, embedded knowledge, e-democracy, e-Government
Coduri JEL: R13, R15, P25
DOI:

38. MANAGEMENT IN PRIVATIZED ENTERPRISES IN POLAND

Autori: : Ewa Bitner, Jan Długosz

Cuvinte cheie: management, fixed-term management contracts, management effectiveness, enterprises of opencast mining sector
Coduri JEL: L1, L2
DOI:

39. MODELLING IN INNOVATION PROCESS

Autori: : Aneta Pachura

Cuvinte cheie: SME, innovation, modelling, economic development
Coduri JEL: O31, O33
DOI:

40. RFID TECHNNOLOGY - NEW CHALLENGE FOR MANUFACTURING AND LOGISTICS CENTERS

Autori: : Beata Skowron-Grabowska

Cuvinte cheie: RFID, logistics centre, project
Coduri JEL: M10
DOI:

41. CLUSTER INITIATIVES IN EU POLICY

Autori: : Piotr Pachura

Cuvinte cheie: cluster, innovativness, UE policy
Coduri JEL: E2
DOI:

42. DECISION SUPPORT AT THE LOGISTIC MANAGEMENT STRATEGY

Autori: : Marta Starostka-Patyk, Iwona Grabara

Cuvinte cheie: logistics, logistic management, decision support system
Coduri JEL: M15
DOI:

43. EFFICIENCY OF APPLICATION OF RFID IN SUPPLY CHAIN MANAGEMENT

Autori: : Aleksandra Nowakowska

Cuvinte cheie: RFID, supply chain
Coduri JEL: L1, L2
DOI:

44. MANAGING KNOWLEDGE IN INSURANCE COMPANIES

Autori: : Melinda Plescan, Marius Gavriletea

Cuvinte cheie: knowledge management, insurance companies, ethics
Coduri JEL: G22, M12
DOI:

45. THE POSSIBILITY OF TEACHING OPERATIONAL RESEARCH IN THE TOURISM AND HOSPITALITY SECTION

Autori: : László Papp

Cuvinte cheie: operational research, analyses, simplex method, Solver
Coduri JEL: M1, D21, D83, D9
DOI:

46. ORGANIZATIONAL COMPETENCES FOR THE ROMANIAN TOURISTIC FIRM AND WAYS TO CONCEIVE THEM

Autori: : Mălina Cordoş

Cuvinte cheie: competences, vocation, capability, knowledge
Coduri JEL: D21, D83, L21
DOI:

47. WHAT ARE ROMANIA'S CHANCES OF BECOMING A KNOWLEDGE-BASED ECONOMY?

Autori: : Ioan Achim Moise, Teodora Popescu

Cuvinte cheie: knowledge-based economy, Lisbon Strategy, Romania.
Coduri JEL: D8, O31, O52, R11
DOI:

48. SERVICE QUALITY MANAGEMENT THROUGH CUSTOMER ORIENTATION

Autori: : Larisa Dragolea, Dănuţ Ungureanu, Vatra Dornei

Cuvinte cheie: quality management, principles, customer
Coduri JEL: M12
DOI:

49. TOWARDS A LIFE LONG LEARNING AND A KNOWLEDGE SOCIETY

Autori: : George M. Korres, Constantinos Tsamadias

Cuvinte cheie: Life Long Learning, Education, Training, Knowledge, Socio-Economic Development.
Coduri JEL: D8
DOI:

50. CONSUMER IDENTITY AND IMPLICATIONS FOR THE BRAND

Autori: : Raluca Mihalcea, Iacob Cătoiu

Cuvinte cheie: identity, consumer divergence, reference groups, brand image, brand culture
Coduri JEL: M31
DOI:

51. NATION BRANDS AND TOURIST DESTINATIONS - AN EXPLORATORY ANALYSIS OF ROMANIA IN THE CONTEXT OF CENTRAL AND EASTERN EUROPE MARKETS

Autori: : Virgil Balaure, Călin Vegheş

Cuvinte cheie: nation brands, tourist destinations, communication
Coduri JEL: M31
DOI:

52. WINE CHAIN IN ROMANIA - A MARKETING APPROACH

Autori: : Victor Manole, Raluca Andreea Ion, Georgiana Raluca Lădaru

Cuvinte cheie: vine, grapes, hybrids, wine industry
Coduri JEL: Q11, Q 13, Q24, L1
DOI:

53. MEASURING QUALITY OF THE SERVICES PROVIDED BY THE COMMERCIAL WEB SITES

Autori: : Filimon Stremţan, Andreea Muntean

Cuvinte cheie: Internet, electronic services quality, online shopping, electronic commerce
Coduri JEL: M31
DOI:

54. NEW METHODOLOGIES AND TENDENCIES IN QUALITATIVE MARKETING RESEARCH

Autori: : Arcadie Hinescu, Ionela Gavrila-Paven

Cuvinte cheie: qualitative marketing research, consumers, tendencies, competition
Coduri JEL: M31, M31, M39
DOI:

55. CHANGES AND ENTAILS ON ROMANIAN RETAIL MARKET

Autori: : Sorin Prada

Cuvinte cheie: Supermarket, hypermarket,cash&carry, dicount
Coduri JEL: M31, M39
DOI:

56. ENTREPRENEURIAL UNIVERSITY - A NEW VISION ON THE ACADEMIC COMPETITIVENESS IN A WORLD IN MOTION

Autori: : Andreea Strâmbu-Dima, Călin Vegheş

Cuvinte cheie: entrepreneurial university, competitiveness
Coduri JEL: M
DOI:

57. KEEPING AND ENCOURAGING NEW BUSINESS

Autori: : Ruxandra Radoviciu, Iulia Iuga

Cuvinte cheie: business; strategy; encouraging businesses; communication methods
Coduri JEL: M31; R58
DOI:

58. SOLUTIONS FOR TEST OF SUPREM PENETRATION ABILITY OF COMPETITORS ON INTERNATIONAL MARKETS

Autori: : Iuliana Cenar

Cuvinte cheie: globalization, entities survival, competitive ability, strategy
Coduri JEL: M31
DOI:

59. STUDY REGARDING THE QUALITY AROMATIZED WATERS

Autori: : Maria Popa, Mirel Glevitzky, Mihaela Vica, Simona Varvara

Cuvinte cheie: aromatized waters, functional ingredients, preservatives, microbiology
Coduri JEL: Q50, Q57
DOI:

60. PROMOTIONAL STRATEGY OF THE ALBA IULIA FORTRESS

Autori: : Andreea Muntean, Lucian Marina

Cuvinte cheie: promotional strategy, cultural tourism
Coduri JEL: M 31
DOI:

61. MANAGEMENT OF CONSUMERS' ATTENTION - WHAT CAN THE ADVERTISER DO TO SURVIVE THE MEDIA REVOLUTION

Autori: : Kwiatkowska Joanna

Cuvinte cheie: the media, neuromarketing, advertisement
Coduri JEL: M3, M37, M39
DOI:

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

Autori: : Adriana Ionescu

Cuvinte cheie: primacy of production, primacy of selling, primacy of market
Coduri JEL: M31
DOI:

63. PLANNING A STRATEGY FOR KEEPING THE CUSTOMERS

Autori: : Ruxandra Radoviciu

Cuvinte cheie: strategy, customers, cause - effect chain
Coduri JEL: M31, O21
DOI:

1. COMPREHENSIVE INCOME IN EUROPE: VALUATION, PREDICTION AND CONSERVATIVE ISSUES

Autori: : Igor Goncharov, Allan Hodgson

Cuvinte cheie: comprehensive income, value relevance, analyst forecast revisions, European IFRS, accounting conservatism
Coduri JEL: M41, G12
DOI:

2. FACTORS INFLUENCING THE EXTENT OF CORPORATE COMPLIANCE WITH IFRS. THE CASE OF HUNGARIAN LISTED COMPANIES

Autori: : Szilveszter Fekete, Dumitru Matiş, János Lukács

Cuvinte cheie: IAS/IFRS, compliance, disclosure, Hungary
Coduri JEL: M40, M41
DOI:

3. EMPIRICAL ANALYSIS OVER THE EVOLUTION OF THE INNOVATIONAL FIXED COSTS AND ITS RECOGNITION IN THE HUMAN RESOURCES ORIENTATED ENVIRONMENT

Autori: : Ana Morariu, Flavia Stoian, Ana Maria Marinoiu, Doina Crişan Hăbean

Cuvinte cheie: the fixed costs, human resources
Coduri JEL: M41
DOI:

4. PRO AND CONTRA OPINIONS REGARDING A SME ACCOUNTING STANDARD

Autori: : Adriana Tiron Tudor, Alexandra Muţiu

Cuvinte cheie: accounting, international standard, SME
Coduri JEL: M41
DOI:

5. THE CHANGING ROLE OF ACCOUNTANTS IN A TRANSITION ECONOMY - EVIDENCE FROM ROMANIA

Autori: : Cătălin Nicolae Albu, Nadia Albu, Robert Faff, Allan Hodgson

Cuvinte cheie: accountants in transition, hybridization of accounting roles, Romanian accounting profession, two-cycle accounting system, enterprise resource planning, job-offer analysis
Coduri JEL: M40
DOI:

6. THE PARTICULARITIES OF PRODUCT COST CALCULATION AT THE ENTERPRISES WITH SEASONAL ACTIVITY

Autori: : Viorel Ţurcanu, Viorica Zaporojan

Cuvinte cheie: cost, calculation of cost, correlation coefficient, services of interdependent sections, distribution basis, and method of cost calculation.
Coduri JEL: M 41
DOI:

7. INTERNAL AUDIT FOR FINANCIAL INVESTMENT COMPANIES - ASSURANCE FOR ADEQUATE SUPERVISING OF CORPORATE GOVERNENCE PRINCIPLES

Autori: : Tatiana Dănescu, Ovidiu Spătăcean

Cuvinte cheie: investment companies, corporate governance structures, internal control, management policies, tests and procedures
Coduri JEL: M42
DOI:

8. APPROACHES OF ENVIRONMENTAL INFORMATION AUDIT IN ANNUAL REPORTS

Autori: : Leontina Beţianu, Iuliana Georgescu

Cuvinte cheie: environmental auditing, annual report, environmental information, environmental accounting
Coduri JEL: M42, Q59
DOI:

9. ROMANIAN COMPANIES' WEB-BASED DISCLOSURE CHOICES AND CAPITAL MARKETS

Autori: : Victoria Bogdan, Cosmina Mădălina Pop

Cuvinte cheie: internet financial reporting, mandatory and voluntary disclosure, capital markets, listed companies
Coduri JEL: G10, G14, M14, M41
DOI:

10. A GENERAL VIEW OVER THE STRUCTURAL FUNDS IN TOURISM - CASE STUDY ROMANIA -

Autori: : Lucia Sucală, Cristina Nistor

Cuvinte cheie: tourism, accounting, audit, regional policy
Coduri JEL: L83, M41, M42, R58
DOI:

11. DRAWING UP THE FINANCIAL BUDGET IN THE CASE OF A PUBLIC TRANSPORTATION COMPANY

Autori: : Sorin Adrian Achim, Monica Violeta Achim, Mirela-Oana Pintea, Alin - Ionel Ienciu

Cuvinte cheie: financial management, budget, financial budget, profit center
Coduri JEL: M 41
DOI:

12. REQUEST OF THE EUROPEAN DEVELOPMENT AND GLOBALIZATION: THE PAYMENT BASED ON SHARES (IFRS 2)

Autori: : Gheorghe Lepădatu

Cuvinte cheie: balance sheet, opening IFRS, previous GAAP, shares, financial instruments, fair value
Coduri JEL: M41
DOI:

13. FINANCIAL REPORTING IN THE LODGING INDUSTRY FROM THE SEGMENT REPORTING ASPECT

Autori: : Andor Pajrok

Cuvinte cheie: the lodging industry, IAS
Coduri JEL: M410
DOI:

14. VARIABLE AND FIXED COSTS IN COMPANY MANAGEMENT

Autori: : Sorin Briciu

Cuvinte cheie: fixed costs, variable costs, the cost of the under-activity
Coduri JEL: M 41
DOI:

15. HARMONIZATION AND STANDARDIZATION OF THE ACCOUNTING AND ITS FUNCTIONS

Autori: : Elżbieta Wysłocka

Cuvinte cheie: accounting, harmonization, standardization, function
Coduri JEL: M41
DOI:

16. INCOMES AND EXPENSES DEFINE ELEMENTS OF THE BUDGETARY ACCOUNTING OF PUBLIC INSTITUTIONS ACCOUNTING

Autori: : Iuliana Cenar

Cuvinte cheie: public accounting, the public institution accounting, budgetary accounting, incomes, expenses
Coduri JEL: M41, P43, H83
DOI:

17. THE ANNUAL REPORTS AND FINANCIAL DECISIONS

Autori: : Maria Berheci

Cuvinte cheie: financial statements, balance sheet, income statement, cash flow statement, decision.
Coduri JEL: M41, M48
DOI:

18. THE RELATIONSHIP BETWEEN INTERNAL AND EXTERNAL AUDIT

Autori: : Atanasiu Pop, Cristina Boţa-Avram, Florin Boţa-Avram

Cuvinte cheie: internal audit, external audit, objectivity, competence
Coduri JEL: M42
DOI:

19. FINANCIAL COMUNICATION THROUGH THE FINANCIAL STATEMENTS ACORDING TO THE INTERNATIONAL ACCOUNTING SETTLEMENTS

Autori: : Elena Hlaciuc, Camelia Mihalciuc, Anişoara Apetri

Cuvinte cheie: financial statements, IASB, IAS/IFRS financial reporting
Coduri JEL: M41
DOI:

20. THE ADAPTATION OF ACCOUNTING DATA WITHIN INTEGRATED INFORMATICS SYSTEMS

Autori: : Radu Bălună, Daniela Bălună, Traian Vuia Teacher

Cuvinte cheie: decision, informational system, integrated system, ERP
Coduri JEL: M40
DOI:

21. THE PRICING OF AUDIT SERVICES: EVIDENCE FROM ROMANIA

Autori: : Atanasiu Pop, Oana - Raluca Iosivan

Cuvinte cheie: Romania, Auditor's fees, External auditing, Auditors, Modelling
Coduri JEL: M42, L84
DOI:

22. ACCOUNTING ASPECTS OF THE ACQUISITION OF TANGIBLE ASSETS THROUGH LEASING

Autori: : Ionela Cornelia Stanciu, Nicolae Todea

Cuvinte cheie: Leasing, lessor, finance lease
Coduri JEL: M 41, O10
DOI:

23. FISCAL POLICY SUSTAINABILITY IN ROMANIA

Autori: : Ioan Talpoş, Cosmin Enache

Cuvinte cheie: fiscal policy, sustainability, stationarity tests, cointegration tests
Coduri JEL: H20, H63, C22, C32
DOI:

24. THE REFLECTION OF ENTERPRISE PERFORMANCE THROUGH CASH FLOWS

Autori: : Petru Ştefea, Andrei Pelin, Daniel Brindescu

Cuvinte cheie: performance, financial flows
Coduri JEL: G10
DOI:

25. RECENT CHANGES ON ROMANIAN CAPITAL MARKET'S VOLATILITY IN THE FRAMEWORK OF A COMPONENT GARCH MODEL

Autori: : Dima Bogda, Pirtea Marilen, Murgea Aurora, Mura Petru Ovidiu

Cuvinte cheie: Romanian capital market, financial crisis, Component GARCH, long-run volatility, short- run volatility
Coduri JEL: G10,G15
DOI:

26. SYSTEMIC RISK MANAGEMENT IN THE BANK ACTIVITY: NEW APPROCHES

Autori: : Marin Opriţescu, Alina Georgiana Manta

Cuvinte cheie: model, systemic risk, warning in time system.
Coduri JEL: G21, G24, G32
DOI:

27. THE LEVEL OF THE EXCHANGE RATE AND THE BALANCE OF PAYMENTS, RELATIONS AND INFLUENCES

Autori: : Daniela Zăpodeanu, Mihai Cociuba

Cuvinte cheie: balance of payments, current account, capital account, exchange rate.
Coduri JEL: F40
DOI:

28. CONTROVERCY IN THE EVOLUTION OF THE WORLD AND EUROPEAN FINANCIAL REGULATION

Autori: : Alexandru Olteanu, Mădălina Antoaneta Rădoi (Olteanu)

Cuvinte cheie: globalization; financial regulation; financial supervision; financial markets efficiency, financial conglomerates.
Coduri JEL: F 36
DOI:

29. INVESTMENT DECISIONS IN A FIRM AS THE PART OF BUSINESS FINANCIAL DECISION SYSTEM

Autori: : Melles Hagos Tewolde

Cuvinte cheie: strategic perspective, decisional framework, components of analysis, economic analysis methods.
Coduri JEL: G10
DOI:

30. UNCORRELATIONS IN THE VALUE STOCK EXCHANGE IN BUCHAREST

Autori: : Teodor Hada

Cuvinte cheie: the stock exchange, index, market
Coduri JEL: G10, G15
DOI:

31. THE EFFECTS OF REEVALUATING THE BALANCE SHEET ON THE FINANCIAL STANDING OF THE COMPANY

Autori: : Marian Siminică, Daniel Cîrciumaru, Mirela Ganea

Cuvinte cheie: Financial analysis, reevaluation, financial standing, balance sheet
Coduri JEL: G34
DOI:

32. RISK AVERSION BEHAVIOR. RELATIONSHIPS BETWEEN RISK AVERSION, PRUDENCE AND CAUTIOUSNESS

Autori: : Pirtea Marilen, Boţoc Claudiu

Cuvinte cheie: risk aversion, prudence, cautiousness
Coduri JEL: G 32
DOI:

33. INFLATION INFLUENCE ABOUT INVESTMENT DECISION

Autori: : Dorel Berceanu, Anca Băndoi

Cuvinte cheie: investment, decision, inflation, cash flow
Coduri JEL: G 31
DOI:

34. THE ECONOMIC EFFICIENCY OF FIELD CROPS CULTIVATION IN SOUTH ROMANIA: TRENDS AND ACTIONS FOR IMPROVEMENT

Autori: : Leonardo Badea, Mihai Mieilă

Cuvinte cheie: Efficiency analysis, traditional crops, industrial crops
Coduri JEL: G31
DOI:

35. MODELS OF RESOURCES ALLOCATION WITHIN THE SUSTAINABLE AGRICULTURAL HOLDINGS

Autori: : Burja Camelia, Todea Nicolae

Cuvinte cheie: agricultural holdings, natural resources, allocation models, sustainable development
Coduri JEL: Q16, Q56
DOI:

36. SHADOW ECONOMY, ECONOMIC GROWTH AND LABOR MARKET. ROMANIAN CASE

Autori: : Mutaşcu Mihai

Cuvinte cheie: shadow economy, effects, economic growth, labor market
Coduri JEL: O17, O40, J40
DOI:

37. THE ESSENCE AND ROLE OF REGULATORY REFORM

Autori: : Rodica Tiron

Cuvinte cheie: regulatory reform, stages of regulatory reform, deregulation, quality of regulations, principles of regulation, regulatory management.
Coduri JEL: G38
DOI:

38. FISCAL POLICY IN ENDOGENOUS ECONOMIC GROWTH MODELS WITH TWO R&D SECTORS

Autori: : Cosmin Enache

Cuvinte cheie: fiscal policy, endogenous economic growth
Coduri JEL: H30, E10, L16, O31, O40
DOI:

39. INVESTMENTS IN IRON AND STELL INDUSTRY SECTION IN POLAND UNDER GLOBALIZATION CONDITIONS

Autori: : Beata Ślusarczyk

Cuvinte cheie: investments, globalization, mergers and takeovers of companies, iron and steel industry
Coduri JEL: G32
DOI:

40. THE EFFICIENCY OF RESOURCE USAGE IN THE SOCIAL HEALTH INSURANCE SYSTEM

Autori: : Cumpănaşuaterina Ecaterina, Văidean Viorela-Ligia

Cuvinte cheie: social health insurance, the national unique social health insurance fund, public health expenses
Coduri JEL: G22, G28, H51, I11, I18
DOI:

41. OVERCONFIDENCE AND TRADING VOLUME: EVIDENCE FROM AN EMERGENT MARKET

Autori: : Zaiane Salma, Abaoub Ezzeddine

Cuvinte cheie: overconfidence, disposition effect, trading volume, emergent market
Coduri JEL: G11; G12
DOI:

42. CAPITAL ADEQUACY IN THE ROMANIAN BANKING SYSTEM

Autori: : Socol Adela

Cuvinte cheie: Solvency Indicators, Adequate Banking Capitalization, Regulatory Capital
Coduri JEL: G21, G24
DOI:

43. ANALYSIS ON THE ROMANIAN BANKING LEGISLATION AND THE BANKS PROBABILITY OF DEFAULT

Autori: : Iulia Iuga

Cuvinte cheie: probability to default, legal analysis, collateral contracts, jurisdictions
Coduri JEL: G21
DOI:

44. THE FINANCIAL EQUILIBRIUM AND COMPETITIVENESS WITHIN AGRICULTURAL HOLDINGS

Autori: : Adina-Elena Dănuleţiu, Dan-Constantin Dănuleţiu

Cuvinte cheie: financial equilibrium, competitiveness, agricultural holdings, indicator
Coduri JEL: G32, Q12
DOI:

45. EXTERNAL AUDIT IN NHS TRUSTS

Autori: : Iulian Dobra

Cuvinte cheie: Audit regulation; Corporate governance; NHS trusts; Audit independence; Audit quality
Coduri JEL: I11
DOI:

46. RECENT EVOLUTIONS OF THE ROMANIAN CAPITAL MARKET IN THE CONTEXT OF FINANCIAL CRISIS

Autori: : Bogdan Dima, Aurora Murgea, Gabriel Marilen Pirtea

Cuvinte cheie: Romanian capital market, financial crisis, Quandt-Andrews test, BET, BET-C, BET-FI
Coduri JEL: G10,G15
DOI:

1. OUTSOURCING IN REVERSE LOGISTICS

Autori: : Janusz Grabara

Cuvinte cheie: reverse logistics, reverse logistics chain, cost reduction
Coduri JEL: M31
DOI:

2. DEVELOPMENT OF LOGISTICS CENTRES IN POLAND

Autori: : Beata Skowron-Grabowska

Cuvinte cheie: logistics centre, transport, storage, location
Coduri JEL: M31
DOI:

3. REVERSE LOGISTICS AS THE ELEMENT OF ENTERPRISE MANAGEMENT

Autori: : Iwona Grabara, Aleksandra Nowakowska

Cuvinte cheie: reverse logistics, enterprise management, green logistics
Coduri JEL: M31
DOI:

4. REVERSE LOGISTICS IN THE ASPECT OF WEEE AND RoHS REGULATIONS

Autori: : Aleksandra Nowakowska, L'ubomir Jahnatek

Cuvinte cheie: reverse logistic, weee regulations, RoHS regulations, ecological awarness
Coduri JEL: M31
DOI:

5. APPLICATION OF ENVIRONMENT MONITORING SYSTEM IN CREATION OF FLEXIBLE ENTERPRISE

Autori: : Dorota Jelonek

Cuvinte cheie: environment monitoring system, flexible enterprise, environment
Coduri JEL: Q5
DOI:

6. ROLE OF 3PL OPERATORS IN IMPROVEMENT IN COMPETITIVE ADVANTAGE OF COMPANIES WITH THE EXAMPLE OF IKEA HANIM POLSKA

Autori: : Joanna Nowakowska

Cuvinte cheie: third part logistics, logistics outsourcing, logistics services provider
Coduri JEL: L13
DOI:

7. THE METHODS OF EARLY WARNING AGAINST THE POSSIBILITY OF BANKRUPTCY - VERIFICATION OF THE MODELS

Autori: : Wioletta Skibińska

Cuvinte cheie: insolvency, artificial neural networks, financial indicators
Coduri JEL: M19
DOI:

8. CHARACTERISTICS OF FRANCHISE ENTERPRISES AS NETWORK ORGANIZATIONS

Autori: : Izabela Turek

Cuvinte cheie: franchise, network organizations, cooperation
Coduri JEL: M19
DOI:

9. INVESTMENT STRATEGY AS A CONDITION FOR PURSUING A COMPANY'S GENERAL STRATEGY

Autori: : Beata Ślusarczyk

Cuvinte cheie: investemt, investment strategy, company strategy
Coduri JEL: L19
DOI:

10. A BUSINESS PLAN FOR “LAHANOKIPOI” AREA OF THESSALONIKI

Autori: : Vasiliki BASDEKIDOU

Cuvinte cheie: Landscape; Business plan; Business park; Construction; Environment
Coduri JEL: M19
DOI:

11. THE USE OF THE ERP-CRM-CIM SYSTEMS WITHIN THE MASTER'S DEGREE PROGRAMMES

Autori: : Virgil Chichernea

Cuvinte cheie: Enterprise Requirements Planning, Customer Relationship Management, Computer Integrated Manufacturing, education program
Coduri JEL: O33
DOI:

12. THE SHIM AND PROFESSIONAL MOBILITY ON THE EDUCATIONAL MARKET IN ROMANIA

Autori: : Dima Ioan Constantin, MIHĂESCU Diana Maria

Cuvinte cheie: the shim, professional mobility, labour market, educational market
Coduri JEL: E24
DOI:

13. PORTFOLIO DECISIONS ON THE INSURANCE MARKET

Autori: : Adrian Victor BADESCU, Adriana Elena SIMION (ISTRATE)

Cuvinte cheie: portofolio decisions, insurance market, portofolio, real assets, financial assets
Coduri JEL: G11
DOI:

14. CONSIDERATIONS ABOUT LABOR MARKET IN ROMANIA - THE MARKET OF EDUCATIONAL SERVICES -

Autori: : MAN Mariana, MIHĂESCU Liviu

Cuvinte cheie: labour market, educational services, educational system
Coduri JEL: E24
DOI:

15. SOME INTERNET MARKETING APPROACHES

Autori: : Marius Adrian RĂDUCEA

Cuvinte cheie: on - line marketing, advertising, newsletter
Coduri JEL: M37
DOI:

16. NEW FIRM CREATION-AN IMPORTANT RESEARCH STREAM EMERGE OF THE UNIVERSITY ENTREPRENEURSHIP

Autori: : Szabo Zsuzsanna, Daniela Ştefanescu

Cuvinte cheie: new firm, university entrepreneurship, knowledge economy, knowledge society
Coduri JEL: M13
DOI:

17. SOFTWARE FOR VIRTUAL ENVIRONMENT IN ECONOMIC SCIENCES

Autori: : Veronica Ştefan

Cuvinte cheie: Knowledge transfer, 3D Simulation, Web design, Web 3D, eLearning applications
Coduri JEL: O33
DOI:

18. SIBIU 2007 EUROPEAN CULTURAL CAPITAL PROGRAM: THE COMMUNICATION MANAGEMENT

Autori: : Rotariu Ilie

Cuvinte cheie: communication, tourist destination, communication management
Coduri JEL: M37
DOI:

19. COMMUNICATION MIGHT BOOST THE EUROPEAN CULTURAL CAPITAL PROGRAM - CASE STUDY SIBIU 2007

Autori: : Rotariu Ilie

Cuvinte cheie: communication, tourist destination, potential tourists
Coduri JEL: M31
DOI:

20. FIRM COMPETITIVENESS GROWTH THROUGH VALUE CHAIN ACTIVITIES

Autori: : Iuliana Ciochină, Carmen Iordache, Răzvan Decuseară, Ramona Chiţu

Cuvinte cheie: value chain, total value, value activities, value margin
Coduri JEL: M21
DOI:

21. THE NON-MAINTENANCE COST - INSTRUMENT OF EFFICIENT MANAGEMENT WITHIN INDUSTRIAL ENTERPRISE

Autori: : CUCU IOAN, CODRUŢA DURA

Cuvinte cheie: maintenance cost, non - maintenance cost, cost calculation
Coduri JEL: L19
DOI:

22. THE KNOWLEDGE-BASED ECONOMY: TRENDS AND IMPLICATIONS

Autori: : Maria-Cristina ŞTEFAN, Corneliu ŞTEFAN

Cuvinte cheie: knowledge, knowledge based economy, traditional economy
Coduri JEL: A10
DOI:

23. AN APPROACH ON GLOBALIZATION FROM A PROCESS POINT OF VIEW

Autori: : Vlad Polearus

Cuvinte cheie: globalization, strategic instrument, process based globalization
Coduri JEL: A1
DOI:

24. THE MANAGEMENT OF CREATIVITY - A DIMENSION OF THE EDUCATIONAL MANAGEMENT

Autori: : Bucur Viorela

Cuvinte cheie: creativity, educational management, management of creativity
Coduri JEL: M11
DOI:

25. FINANCIAL MANAGEMENT BRANCH OUT OF THE COMPANY'S ACTIVITIES

Autori: : Guţă Anca Jarmila, Isac Claudia

Cuvinte cheie: financial management, strategy, management decision
Coduri JEL: M10
DOI:

26. QUALITY ASSESSMENT FOR A COMPANY

Autori: : Nicolae Dobriţoiu

Cuvinte cheie: quality, overall quality, quality assessment
Coduri JEL: M10
DOI:

27. PERSONAL POINT OF VIEW REGARDING THE EVOLUTION OF ORGANISATIONS AND THEIR MANAGEMENT IN ROMANIA IN THE FIELD OF HUMAN RESOURCES

Autori: : Alina-Daniela Mihalcea

Cuvinte cheie: human resources, human resources management, organization
Coduri JEL: M12
DOI:

28. THE ROLE OF THE COMMUNICATIONAL POLICY IN THE MARKETING ACTIVITY OF CONSTRUCTION ORGANIZATIONS

Autori: : Iulian Patriche

Cuvinte cheie: communication, communicational policy, marketing
Coduri JEL: M31
DOI:

29. CHANGES IN THE EUROPEAN UNION'S NEW MEMBERS' ECONOMIES

Autori: : Fit Tito

Cuvinte cheie: European Union, candidate country, absorption capacity
Coduri JEL: E00
DOI:

30. PARTNERSHIP FOR THE DEVELOPMENT OF KNOWLEDGE-BASED ECONOMY

Autori: : Dan Coriolan Simedru

Cuvinte cheie: knowledge based economy, partnership, development
Coduri JEL: E00
DOI:

31. BUSINESS GRANTS SOURCES IN THE CONTEXT OF JOINING THE EUROPEAN UNION

Autori: : Moise Ioan Achim, Larisa Dragolea

Cuvinte cheie: European Union, capital, busimess grants
Coduri JEL: E00
DOI:

32. BRAND PORTOFOLIO MANAGEMENT

Autori: : Moise Ioan Achim, Arcadie Hinescu, Dragolea Larisa

Cuvinte cheie: brand, brand portofolio management, brand administration
Coduri JEL: M31
DOI:

33. SOME CONSIDERATIONS REGARDING THE EXTERNALISATION OF THE ECONOMIC AGENTS SERVICES

Autori: : Filimon Stremţan, Moisă Claudia

Cuvinte cheie: services, services externalisation, business market
Coduri JEL: L8
DOI:

34. THE PLACE OF MARKETING STRATEGIES IN THE CONSOLIDATION OF ROMANIAN BAKERY FIRMS

Autori: : Filimon Stremţan

Cuvinte cheie: marketing strategy, marketing objectives, target, marketing mix
Coduri JEL: M31
DOI:

35. RESEARCH REGARDING THE AGRICULTURAL POTENTIAL OF THE ARIES-AREA

Autori: : Vasile Burja, Nicolae Todea

Cuvinte cheie: agricultural potential, agriculture activity, economic impact
Coduri JEL: Q13
DOI:

36. DEVELOPING A BRAND ASSET MANAGEMENT STRATEGY IN TOURISTIC DOMAIN

Autori: : Cristina Jinga

Cuvinte cheie: brand, brand asset,brand management strategy,
Coduri JEL: M31
DOI:

37. DESTINATIONS AND TOURISTIC FLOWS IN YOUTH TRAVEL

Autori: : Moisă Claudia

Cuvinte cheie: :touristic destination, touristic flow, youth travel
Coduri JEL: L83
DOI:

38. DETERMINING THE OPINION OF BANK PERSONNEL REGARDING THEIR CONSUMER SATISFACTION

Autori: : Andreea Muntean

Cuvinte cheie: consumer satisfaction, consumer requirements, “organization lentils”
Coduri JEL: M31
DOI:

39. THE DIMENSIONS OF THE MANAGERIAL THINKING STRATEGIC SCHOOLS AND THEIR DEFFINITORY CHARACTERISTICS FOR ELABORATING THE STRATEGY

Autori: : Mălina Cordoş

Cuvinte cheie: strategy, strategic schools, strategy's elaboration process
Coduri JEL: M10
DOI:

40. ROMANIA - EUROPEAN UNION'S MEMBER MACROECONOMIC TENDENCIES AND PROGNOSIS

Autori: : Gavrilă - Paven Ionela

Cuvinte cheie: European Union, macroeconomic tendencies, macroeconomic prognosis
Coduri JEL: E00
DOI:

1. THE MARKET ENVIRONMENT - INVESTMENT CONSTRAINTS

Autori: : Ioan E. Nistor, Viorela-Ligia Văidean

Cuvinte cheie: investment, choice, constraints, restrictions
Coduri JEL: D92, G11, G18
DOI:

2. CONCEPT OF RESOURCE CAPITAL IN COMPANIES

Autori: : Marlena Grabowska

Cuvinte cheie: resource capital, equity, assets
Coduri JEL: G30, G32, G31
DOI:

3. PUBLIC FINANCE AND EXTREME EVENTS

Autori: : Ioan Talpoş, Cosmin Enache

Cuvinte cheie: public finance, extreme event, public-private partnership
Coduri JEL: H10, H50
DOI:

4. THE TECHNOLOGICAL AND FUNCTIONAL VECTORS OF THE KNOWLEDGE SOCIETY

Autori: : Cornel Nicolae Jucan

Cuvinte cheie: knowledge, human actions, knowledge-based economy
Coduri JEL: D83, O30, O31
DOI:

5. TAX POLICY AND FISCAL COMPETITION IN THE EUROPEAN UNION

Autori: : Marilen Pirtea, Marius Miloş, Laura Raisa Iovu

Cuvinte cheie: tax competition, tax harmonization, tax system
Coduri JEL: F36, H21
DOI:

6. THE IMPACT OF NATURAL CATASTROPHES AND CLIMATE CHANGE ON INSURERS

Autori: : Flavia Barna

Cuvinte cheie: atastrophe, risk, insurance
Coduri JEL: G22, G28
DOI:

7. THE IMPACT OF MACROECONOMIC VARIABLES ON THE BUCHAREST STOCK EXCHANGE

Autori: : Flavia Barna, Bogdan Dima, Marilen Pirtea

Cuvinte cheie: stock exchange, macroeconomic variables, inflation rate, interest rate, exchange rate
Coduri JEL: E01, E60, G10
DOI:

8. RISK MANAGEMENT - A PART OF BANK MANAGEMENT

Autori: : Ioana Murariu

Cuvinte cheie: risk, risk management, customer
Coduri JEL: G20, G21, G29
DOI:

9. THE MOTIVATIONS OF THE TRANSNATIONAL COMPANIES TO EFFECT FOREIGN CAPITAL INVESTMENTS IN THE EAST-EUROPEAN ECONOMIES

Autori: : Sebastian Ene, Georgiana Mîndreci

Cuvinte cheie: inancial market, multinational companies, financial resources
Coduri JEL: G10, F23, G32
DOI:

10. THE IMPACT OF FINANCIAL STRUCTURE ON CORPORATE GOVERNANCE MECHANISMS

Autori: : Andrei Stănculescu

Cuvinte cheie: financial structure, stakeholder, shareholder
Coduri JEL: G30, G32
DOI:

11. SMALL BUSINESS AND E-BANKING LOGISTIC

Autori: : Brînduşa Sterpu

Cuvinte cheie: e-banking, retail banking, business
Coduri JEL: D89, G21
DOI:

12. THE EVALUATION OF FINANCIAL INSTRUMENTS

Autori: : Marian Florin Aitai

Cuvinte cheie: financial instruments; evaluation techniques, financial assets
Coduri JEL: G10, G12
DOI:

13. INVESTING IN HEALTH

Autori: : Jucan Carmen Ioana

Cuvinte cheie: human capital, health, investment
Coduri JEL: I10, I18, H51
DOI:

14. THE TRANSACTIONS BETWEN AFFILIATED COMPANIES AND THE FISCAL CONSEQUENCES WHEN THEY ARE NOT „AT AN ARM'S LENGHT”

Autori: : Ioan Dobra, Attila Szora TAMAS

Cuvinte cheie: multinational companies, fiscal regulations, taxation
Coduri JEL: H25, F23
DOI:

15. BUDGETARY IMPLICATIONS WHEN USING ELECTRONIC TRANSACTIONS IN THE ROMANIAN PUBLIC SECTOR

Autori: : Nicolae Carmen

Cuvinte cheie: public sector, electronic transactions, budgetary revenues,payments
Coduri JEL: H 29, H59, O38
DOI:

16. APPLICATION REGARDING THE INDICATORS FOR THE COST-BENEFIT ANALYSES ON INFRASTRUCTURE PROJECTS

Autori: : Teodor Hada, Attila Tamas Szora

Cuvinte cheie: cost-benefit analysis, investment, efficiency, risk
Coduri JEL: D61, D81, H34
DOI:

17. THE PROFITABILITY ANALYSIS ON BASE THE PROFIT AND LOSSES ACCOUNT WITHIN THE AGRICULTURAL HOLDINGS

Autori: : Vasile Burja

Cuvinte cheie: profit and losses account, agricultural holdings, performance
Coduri JEL: M41, Q12
DOI:

18. PRESENT ELEMENTS AND PROSPECTS FOR DEVELOPMENT THE SUSTAINABLE FARMING IN ROMANIA

Autori: : Burja Camelia

Cuvinte cheie: agriculture, development strategy, sustainability, model
Coduri JEL: Q01, Q12
DOI:

19. THE TIPOLOGY OF INFORMATION NECESSARY FOR THE BANKS AND THE FACTORS THAT INFLUENCE CREDIT RISK

Autori: : Iulia Cristina Iuga

Cuvinte cheie: credit risk; crediting risk management; Basel II Agreement
Coduri JEL: G21, G29
DOI:

20. QUALITATIVE AND QUANTITATIVE ASPECTS OF OPERATIONAL BANKING RISK IN ROMANIA

Autori: : Adela Socol

Cuvinte cheie: operational risk, bank, operational risk management
Coduri JEL: G20, G21, G28, F36
DOI:

21. AN ASSESSMENT OF THE FINANCING SYSTEM OF LOCAL COMMUNITIES IN ROMANIA

Autori: : Dănule iu Dan Constantin, Mutaşcu Mihai Ioan, Enache Cosmin

Cuvinte cheie: local budget, budget system, equalization grants
Coduri JEL: H71, H72, H77
DOI:

22. THE ROLE OF THE ROMANIAN ENVIRONMENTAL FUND IN FINANCING ENVIRONMENTAL PROGRAMMES

Autori: : Dan Constantin Dănule iu, Sorin Ciprian Teiuşan

Cuvinte cheie: Environmental Fund, environment projects, income sources, spending destinations.
Coduri JEL: H23, H50, Q58
DOI:

23. A MODEL FOR ANALISING FINANCIAL EQUILIBRIUM OF FIRM

Autori: : Adina Elena

Cuvinte cheie: financial equilibrium, working capital, treasury of the firm, model
Coduri JEL: C00, G32, L21
DOI:

24. NATURAL CALAMITIES IN AGRICULTURE AND THEIR INSURABILITY IN ROMANIA

Autori: : Sorin Ciprian Teiuşan, Adela Socol, Iulia Iuga

Cuvinte cheie: calamity, insurance, agricultural insurance
Coduri JEL: G22, Q14,
DOI:

25. RECOGNITION, MEASUREMENT AND DISCLOSURE OF FINANCIAL INSTRUMENTS ACCORDING TO INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS)

Autori: : Tatiana Danescu, Ovidiu Spatacean

Cuvinte cheie: financial instruments, recognition, measurement, IFRS, investors.
Coduri JEL: D53, F30, G11
DOI:

26. THE INTERNAL AUDIT AS A PART OF THE RISK MANAGEMENT PROCESS IN THE PUBLIC SECTOR ENTITIES

Autori: : Eugeniu Turlea, Aurelia Stefanescu

Cuvinte cheie: internal audit, risk management, public sector.
Coduri JEL: A19, D02, M42
DOI:

27. ESTABLISHING THE DIMENSIONS OF THE INTERNAL AUDIT COMPARTMENT AND THE WAY OF ELABORATING THE RISK REGISTER

Autori: : Marcel Ghita, Razvan Ghita

Cuvinte cheie: internal audit, internal auditors, risk.
Coduri JEL: M42, A19
DOI:

28. THE CONSULTANCY OR COUNSELING ASSURED BY INTERNAL AUDIT

Autori: : Marcel Ghita, Sevastian Barbulescu, Razvan Ghita

Cuvinte cheie: internal audit, consultancy, counseling.
Coduri JEL: M42, M59
DOI:

29. QUALITY CONTROL AND PERFORMANCE IN ACCOUNTING

Autori: : Victor Munteanu

Cuvinte cheie: accounting quality, accounting information, international accounting standards.
Coduri JEL: L15, M41, L25
DOI:

30. REGARDING THE ACCOUNTING POLICY AND TREATMENT PRESCRIBED BY THE IASB FOR THE EVALUATION AND EXPLORING ACTIVES

Autori: : Neamtu Horia, Teiusan Sorin-Ciprian

Cuvinte cheie: evaluation and exploring actives, accounting policy and treatment, IFRS 6.
Coduri JEL: M41, F00
DOI:

31. THE STATEMENT OF CASH FLOWS

Autori: : Cernusca Lucian, Mates Dorel

Cuvinte cheie: cash flows, financial statement.
Coduri JEL: F39, M41
DOI:

32. ACCOUNTING POLITICS IN CONTEXT OF ANNUAL ACCOUNTS

Autori: : Cernusca Lucian, Mates Dorel

Cuvinte cheie: accountancy, accounting politics, annual accounts.
Coduri JEL: M41, A19
DOI:

33. FACTORS DETERMINING THE FIRM'S COST OF CAPITAL

Autori: : Marioara Mirea, Nicoleta Asalos, Aivaz Kamer Ainur

Cuvinte cheie: the cost of capital, financial decisions.
Coduri JEL: L00, D24, F21
DOI:

34. RECOGNITION OF CONTRACT REVENUES AND EXPENSES

Autori: : Victoria Firescu

Cuvinte cheie: contract revenues, contract costs, recognition.
Coduri JEL: M41, G00
DOI:

35. UBL - AN UNIVERSAL BUSINESS LANGUAGE FOR XML

Autori: : Florin Mihai, Ofelia Aleca, Cristina Tartavulea

Cuvinte cheie: XML, UBL language.
Coduri JEL: D83, L86, C88
DOI:

36. A COMPARATIVE APPROACH OF FAIR VALUE CONCEPT

Autori: : Nicoleta Asalos, Mariana Mirea

Cuvinte cheie: fair value measurement, Statement of Financial Accounting Standards 157.
Coduri JEL: M41, D00, F00
DOI:

37. FUNDAMENTALS AND PRACTICES FOR THE INITIAL RECOGNITION OF THE FIXED ASSETS

Autori: : Marinela-Daniela Manea, Veronica Stefan

Cuvinte cheie: recognition of the fixed assets, IFRS.
Coduri JEL: M41, F00
DOI:

38. INTERNAL FACTORING REALITIES AND PERSPECTIVES IN ROMANIA

Autori: : Daniela-Marinela Manea, Rada Postolache

Cuvinte cheie: internal factoring, factoring operations.
Coduri JEL: A19, D29
DOI:

39. ACKNOWLEDGING, ASSESSING AND RECORDING GROUPED NON-TANGIBLE ASSETS IN THE BOOKS

Autori: : Manea Marinela-Daniela, Gîju George Ciprian

Cuvinte cheie: non-tangible assets, acknowledge.
Coduri JEL: M41, F00
DOI:

40. THE SYSTEMIC VISION OF ACCOUNTING

Autori: : Gomoi Bogdan Cosmin

Cuvinte cheie: bookkeeping, accounting.
Coduri JEL: M41, A19
DOI:

41. THE INFORMATIONAL CONTENT OF THE BALANCE SHEET AND THE ACCOUNTING INTERNATIONAL ARMONIZATION

Autori: : Gomoi Bogdan Cosmin

Cuvinte cheie: accounting information, accounting international armonization, balance sheet.
Coduri JEL: M41, F00
DOI:

42. AUDIT RISK, MATERIALITY AND THE PROFESSIONAL JUDGEMENT OF THE AUDITOR

Autori: : Horatiu Rotaru

Cuvinte cheie: auditor's professional judgement, audit risk.
Coduri JEL: M42, M59
DOI:

43. BUSINESS ADMINISTRATION OPINION CONCERNING THE USE OF ACCOUNTING SOFTWARE IN ROMANIA

Autori: : Horatiu Rotaru

Cuvinte cheie: accounting software, users of accounting.
Coduri JEL: M42, M19, L86
DOI:

44. PARTICULARITIES OF EVIDENCE OF THE GOODS

Autori: : Gabi Dragu

Cuvinte cheie: cash accounting, accrual accounting, evidence, goods.
Coduri JEL: M41, D00
DOI:

45. POSSIBILITIES FOR THE EFFECTIVE PURSUANCE OF THE COSTS IN THE PORCELAIN INDUSTRY

Autori: : Sas Florentina

Cuvinte cheie: costs, standard cost method, porcelain factory.
Coduri JEL: M41, D24, L69
DOI:

46. PUBLIC SERVICES IN THE PUBLIC ADMINISTRATION SYSTEM FROM ROMANIA

Autori: : Corneliu Stefan, Maria-Cristina Stefan

Cuvinte cheie: public services, public administration system.
Coduri JEL: P43, H00, M19
DOI:

47. THE PREMISES CREATED BY THE INFORMATION SOCIETY FOR THE USE OF THE INFORMATION TECHNOLOGY AND COMMUNICATIONS IN THE EXTERNAL AUDIT

Autori: : Vasile Dumitras

Cuvinte cheie: external audit, public administration, information security, information technolog and communications.
Coduri JEL: M42, D83, L86
DOI:

48. IMPLEMENTING THE INTERNAL CONTROL & FINANCIAL MANAGEMENT SYSTEM

Autori: : Razvan Ghita

Cuvinte cheie: implementation, internal control, internal audit, financial management system.
Coduri JEL: M42, P49
DOI:

49. SOCIAL ACCOUNTING TO MAKE THE SOCIAL RESULTS VISIBLE

Autori: : Gâju George Ciprian

Cuvinte cheie: social accounting, implications, accounting, social results.
Coduri JEL: A13, M41
DOI:

50. COMPANY'S FINANCIAL PERFORMANCE - A SATISFACTORY COMPROMISE BETWEEN STABILITY AND PROFITABILITY

Autori: : Moiceanu (Marin) Elena Liliana

Cuvinte cheie: financial performance, globalization, company, profitabilty.
Coduri JEL: P47, L25
DOI:

51. A CRITICAL ANALYSIS OF TODAY'S ACCOUNTING AND COST CALCULATION SYSTEM IN WOOD INDUSTRY

Autori: : Dorin Munteanu

Cuvinte cheie: analysis, cost calculation system, wood industry.
Coduri JEL: M41, D24, L73
DOI:

52. CREATIVE ACCOUNTING - ART?

Autori: : Pana Daniela Nicoleta

Cuvinte cheie: accounting, creative accounting, managerial creative accounting.
Coduri JEL: M41, A19
DOI:

53. EVOLUTION AND CONTROVERSIES REGARDING THE STANDARDIZATION, VALUATION AND AMORTIZATION OF THE GOODWILL

Autori: : Popescu Aurora

Cuvinte cheie: goodwill, amortization, IFRS 3.
Coduri JEL: M49, F00
DOI:

54. GROUNDING DECISION IN PUBLIC INSTITUTIONS BASING ON INFORMATION PROVIDED BY FINANCIAL ADMINISTRATION BOOK- KEEPING

Autori: : Iulian Stefan

Cuvinte cheie: financial administration book-keeping, public institutions, information.
Coduri JEL: M41, D83
DOI:

55. THE IMPACT OF THE ACCOUNTING NORMALIZATION AND HARMONIZATION ON THE PRESENTATION OF THE ACCOUNTING- FINANCIAL INFORMATION

Autori: : Mioara Turcas

Cuvinte cheie: accounting normalization, harmonization, international convergence, IFRS.
Coduri JEL: M41, F00, D83
DOI:

56. RESPONSIBILITY CENTRES' ROLE IN PRACTICING A PERFORMING MANAGEMENT

Autori: : Briciu Sorin

Cuvinte cheie: responsibility centre, profit centres, costs centres, budget.
Coduri JEL: M41, D24, D80
DOI:

57. GENERAL AND PARTICULAR IN THE ACCOUNTING CONSTITUTION OF THE SOURCES OF THE NATIONAL FOUND OF SOCIAL HEALTH INSURANCES

Autori: : Iuliana Cenar

Cuvinte cheie: sources, health insurances, accounting.
Coduri JEL: M41, D00, I19
DOI:

58. THE REGISTRATION AND THE DEPRECIATION OF YOUNG TREE PLANTATIONS AND VINEYARDS

Autori: : Attila Szora TAMAS, Iulian Bogdan DOBRA

Cuvinte cheie: registration, depreciation, amortization, accounting, young tree planations and vineyards.
Coduri JEL: M41, D00, Q19
DOI:

59. THE TRIAD “EVALUATION, RECOGNITION AND PRESENTATION” IN THE CASE OF BIOLOGICAL ASSETS SPECIFIC TO AGRICULTURAL HOLDINGS

Autori: : Sorin-Constantin Deaconu

Cuvinte cheie: evaluation, recognition, presentation, biological assets, agriculture.
Coduri JEL: M41, L79, Q19
DOI:

1. Romanian rural market, between the opportunities and limits of European Union market requirements

Autori: : Dumitru Patriche

Cuvinte cheie: rural market, single market, economic perfomance
Coduri JEL: O18, Q13
DOI:

2. The need and importance of transparency in business

Autori: : ACHIM IOAN MOISE, ARCADIE HINESCU, LARISA DRAGOLEA

Cuvinte cheie: business transparency, business partners
Coduri JEL: M10
DOI:

3. Analysis of environmental impacts of sustainable development in agricultural holdings

Autori: : Vasile Burja

Cuvinte cheie: environmental impacts, sustainable development, agricultural holdings
Coduri JEL: Q01, Q13
DOI:

4. Financial structure influence on economic performance

Autori: : Vasile Burja

Cuvinte cheie: financial structure, economic performance
Coduri JEL: G32
DOI:

5. Taxes that are income of the local budget. Judiciary and extrajudicial stamp taxes for notarial work.

Autori: : Teodor Hada

Cuvinte cheie: taxes, local budget, judiciary stamp taxes, extrajudicial stamp taxes
Coduri JEL: H72, O23
DOI:

6. Financial risk management and capital investment in risk conditions

Autori: : ARCADIE HINESCU, IULIA IUGA

Cuvinte cheie: risk management, capital investment
Coduri JEL: G32
DOI:

7. The Risk Management and the Decisional Activity

Autori: : Marius Gabriel PETRESCU, Adrian NEACSA, Alin DINITA

Cuvinte cheie: risk management, decisional activity
Coduri JEL: G32, D81
DOI:

8. Dimensions of the credit risk analysis process and credit risk

Autori: : IULIA IUGA

Cuvinte cheie: credit risk, credit analyze
Coduri JEL: G21
DOI:

9. Management of credit risk in view of Basel II

Autori: : IULIA IUGA

Cuvinte cheie: credit risk, rating systems
Coduri JEL: G32
DOI:

10. Subsistence entrepreneurship and some representations on the chances of economic development in rural Apuseni Mountanins

Autori: : Mihai Pascaru Călina Ana Buţiu Ionela Gavrilă-Paven

Cuvinte cheie: entrepreneurship, economic development
Coduri JEL: L 26, O12
DOI:

11. The role of human resources in the management innovation

Autori: : Cătălin Popescu

Cuvinte cheie: human resources, management innovation
Coduri JEL: O31
DOI:

12. Globalization and management

Autori: : Camelia Constantinescu-Băeşu

Cuvinte cheie: globalization, managerial system
Coduri JEL: B22
DOI:

13. Management as a factor of economic development

Autori: : Camelia Constantinescu-Băeşu

Cuvinte cheie: management, economic development,managerial practices
Coduri JEL: O10, 011
DOI:

14. Forecast analysis listing accommodation capacity of tourist units

Autori: : Camelia Burja

Cuvinte cheie: accommodation capacity, tourism units, economic performances
Coduri JEL: L83, R34
DOI:

15. Efficiency of financial investments

Autori: : Camelia Burja

Cuvinte cheie: financial investments, efficiency, securities
Coduri JEL: E22, G11
DOI:

16. Elements of analysis of the insurance market in Romania

Autori: : Dan DĂNULEŢIU, Adina DĂNULEŢIU

Cuvinte cheie: insurance market, insurance demand, insurance offer
Coduri JEL: G22
DOI:

17. Issues concerning trade policy of the European Union

Autori: : Dan Constantin Dănuleţiu

Cuvinte cheie: commercial policy, foreign trade, European Union
Coduri JEL: O24
DOI:

18. Intellectual capital in actuality

Autori: : Nicolae Moroianu, Daniela Moroianu

Cuvinte cheie: intellectual capital, human capital
Coduri JEL: O15
DOI:

19. Inflations correlations

Autori: : Nicole Moroianu, Daniela Moroianu

Cuvinte cheie: inflation, model stop and go, reform policies
Coduri JEL: P24
DOI:

20. Culture, ethics, dilemmas and responsibilities in business

Autori: : Andreea Săseanu

Cuvinte cheie: business ethics, business responsabilities, market globalization
Coduri JEL: M14
DOI:

21. Operational risk management - a specific banks approach

Autori: : Adela Socol

Cuvinte cheie: operational risk, risk management
Coduri JEL: G32
DOI:

22. Preparation and improvement in management, support of insuring competence and performance management

Autori: : ANAMARIA TOHĂTAN

Cuvinte cheie: manager, performance management, competence
Coduri JEL: M12
DOI:

23. Environmental management - integral part of sustainable development concept

Autori: : Mădălina Albu

Cuvinte cheie: environmental management, sustainable development
Coduri JEL: P28, Q01
DOI:

24. Analysis of a management system for production

Autori: : Ciortea Elisabeta Mihaela

Cuvinte cheie: management, system for production
Coduri JEL: L23
DOI:

25. Diagnosis of entity's management and organization

Autori: : Dănuleţiu Adina Elena

Cuvinte cheie: management, organization enterprise management
Coduri JEL: O32
DOI:

26. The role of National Agency for Labour Ocuupation - considering the integration into the structures of European Union

Autori: : Ileana Georgiana Gheorghe

Cuvinte cheie: labor demand, labor supply, employment
Coduri JEL: F16, J22, J23
DOI:

27. Regularization in oil industry

Autori: : Simona Popa

Cuvinte cheie: oil industry, regularization
Coduri JEL: L71
DOI:

28. The risk - natural component in business

Autori: : Ştefăniţă ŞUŞU

Cuvinte cheie: risk, market risk, economic risk, financial risk, technological risk exchange risk, bankrupting risk.
Coduri JEL: G32
DOI:

29. Performance or non- performance at National Coal Company?

Autori: : Sorin-Ciprian Teiuşan

Cuvinte cheie: performance, non - performance, national coal company
Coduri JEL: L71
DOI:

30. Liquidity risk management

Autori: : Daschievici Anisoara Niculina

Cuvinte cheie: liquidity, risk management
Coduri JEL: G32
DOI:

31. Regular audit of human resources within public institutions

Autori: : Iulian Bogdan Dobra

Cuvinte cheie: regular audit, human resources, public institutions
Coduri JEL: H83
DOI:

32. Quality management-functions and principles

Autori: : Larisa-Loredana Dragolea

Cuvinte cheie: quality management, total quality management
Coduri JEL: L15
DOI:

33. Common Agricultural Policy

Autori: : Larisa-Loredana Dragolea

Cuvinte cheie: agricultural policy, common policy
Coduri JEL: O13
DOI:

34. European Union - advanced form of international economic integration

Autori: : Gavrilă - Paven Ionela

Cuvinte cheie: European Union, economic integration
Coduri JEL: F15
DOI:

35. Identifying and evaluating significant risks

Autori: : Gavrilă - Paven Ionela

Cuvinte cheie: risk, risk management
Coduri JEL: G32
DOI:

36. Management of communal waste services

Autori: : Raluca Florentina Creţu

Cuvinte cheie: waste services, environment
Coduri JEL: O13, P28, Q51
DOI:

37. National competitiveness factors

Autori: : Spătaru Mihaela

Cuvinte cheie: competitivness, globalization
Coduri JEL: B22
DOI:

38. Need for improvement of development management for organic farming

Autori: : Şincari Manuela

Cuvinte cheie: organic farming, ecological agriculture
Coduri JEL: Q56, O13
DOI:

39. Direct influences on the behavior of consumer banking services

Autori: : Filimon Stremţan, Andreea Bolog

Cuvinte cheie: banking services, consumer behavior, banking services
Coduri JEL: M31, G21
DOI:

40. Ocazii de afaceri pe Internet - o realitate de neconceput Business opportunities on internet- an unconceivable reality

Autori: : Mălina Cordoş, Filimon Stremţan

Cuvinte cheie: internet, information, product, services
Coduri JEL: M31; M21; P27
DOI:

41. Studiu privind impactul aditivilor alimentari asupra sănătăţii consumatorilor Study on the impact of food additives on consumer's health

Autori: : Maria Popa, Ioan Moise Achim

Cuvinte cheie: product, study, food addtitives
Coduri JEL: Q18; L66
DOI:

42. Strengthening market position of banks by redefining services settlement Banking

Autori: : Adela Socol

Cuvinte cheie: market position, banking payments, Electronic Payment System
Coduri JEL: L22
DOI:

43. Direct marketing on the Internet

Autori: : Cristina JINGA

Cuvinte cheie: direct marketing, virtual stores, Internet offer
Coduri JEL: M31
DOI:

44. Definitions of consumer satisfaction

Autori: : Andreea Bolog, Filimon Stremţan

Cuvinte cheie: consumer satisfaction, loyalty, definition of satisfaction
Coduri JEL: M31
DOI:

45. Strategic directions for the development of tourism in the Apuseni Mountains

Autori: : Claudia MOISA

Cuvinte cheie: strategic direction, development of tourism, touristic potential
Coduri JEL: L83
DOI:

46. The importance of youth tourism market in international tourism

Autori: : Claudia MOISĂ

Cuvinte cheie: youth tourism, tourism market, international tourism
Coduri JEL: L 83
DOI:

47. Conceptual aspects of construction marketing

Autori: : Iulian PATRICHE

Cuvinte cheie: construction marketing,managerial efficiency, marketing organization
Coduri JEL: L74
DOI:

48. Aspecte specifice ale cercetărilor de marketing în industria de petrol Specificities of marketing research in oil industry

Autori: : Violeta Sima

Cuvinte cheie: marketing research, risk, industrial marketing
Coduri JEL: M31; P23
DOI:

49. Issues regarding terrorism impact on world tourism

Autori: : Şuşman Nicoleta, Filimon Stremţan

Cuvinte cheie: tourism, international terrorism
Coduri JEL: L83
DOI:

1. ANALYSIS OF CAPITAL STRUCTURE AND SOLVABILITY OF FIRM

Autori: : Victor Ardelean

Cuvinte cheie: capital, equity, debt
Coduri JEL: G30, G32
DOI:

2. MANAGEMENT OF TITLES PORTFOLIO THROUGHOUT MULTICRITERIALE MODELS. COMMENTARY ON ROMANIA'S CASE

Autori: : Leonardo Badea

Cuvinte cheie: factorial model, APT model, share
Coduri JEL: C33
DOI:

3. ISSUES REGARDING FINANCIAL FLOWS AND CYCLES

Autori: : Panfil Banc

Cuvinte cheie: economic flow, treasury, economic cycle
Coduri JEL: M20, G39, G35
DOI:

4. THE BUDGETS - INSTRUMENTS OF SHORT TERM FINANCIAL FORECASTING

Autori: : Panfil Banc, Banc Marius Mircea

Cuvinte cheie: budget, forecasting, budgeting process, functional structure
Coduri JEL: G30, G31
DOI:

5. MANUFACTURING AND DISTRIBUTION OF MILK PRODUCTS - THEIR ROLE IN INDUSTRY

Autori: : Barbu (Pana) Larisa-Florentina

Cuvinte cheie: diary products, production, distribution
Coduri JEL: D24, D30
DOI:

6. GLOBALIZATION OF BANK INDUSTRY

Autori: : Ioan Bătrâncea, Maria Bătrâncea

Cuvinte cheie: bank, bankruptcy, standard
Coduri JEL: G21, F30
DOI:

7. NEW ISSUES REGARDING FINANCIAL ANALISYS OF ROMANIAN ECONOMIC ENTITIES WHILE ADOPTING IFRS

Autori: : Larissa Bătrâncea

Cuvinte cheie: IFRS, financial statement, performance, financial standing
Coduri JEL: G30, G32
DOI:

8. DIAGNOSYS ANALISYS BASED ON RATE OF RETURN

Autori: : Bordeianu Sebastian

Cuvinte cheie: rate of return, profit, economic-financial indicator
Coduri JEL: G30, G32, G33
DOI:

9. THE SYSTEM OF INDICATORS IN FINANCIAL ANALYSIS OF BANKS

Autori: : Sorin Borlea

Cuvinte cheie: bank, asset, liability, profitability, financial management
Coduri JEL: G21, G30
DOI:

10. EFFICIENCY OF INVESTMENTS FOR SUSTAINABLE DEVELOPMENT

Autori: : Burja Camelia

Cuvinte cheie: sustainable development, investment, environment, efficiency
Coduri JEL: Q01, Q56
DOI:

11. THE EFFECTS OF CAPITAL ROTATION ON FINANCIAL EQUILIBRIUM

Autori: : Burja Vasile

Cuvinte cheie: financial equilibrium, permanent capital, fixed assets, rotation
Coduri JEL: G32, G39
DOI:

12. WAYS OF DIVERSIFYING STATE TITLES PORTFOLIO

Autori: : Magdalena CĂLIN, Claudiu CĂLIN

Cuvinte cheie: state title, interest rate, price index
Coduri JEL: H27, H81
DOI:

13. SOURCES OF FUNDING ATTRIBUTE OF PENSIONS PUBLIC REGIME EXISTENCE

Autori: : Cenar Iuliana

Cuvinte cheie: pension, financing sources, public pension system
Coduri JEL: H55, J14
DOI:

14. ANALYSIS OF FINANCIAL STATEMENTS

Autori: : Ciobănaşu Marilena

Cuvinte cheie: financial statement, financial analysis, financial data, decision-making
Coduri JEL: G30
DOI:

15. EUROPEAN COURT OF AUDITORS - EU EXTERNAL AUDIT INSTITUTION

Autori: : Gheorghe Ciochină, Iuliana Ciochină

Cuvinte cheie: audit, European Union, revenue, expenditure
Coduri JEL: F36, M42
DOI:

16. COORDINATES OF FINANCIAL MANAGEMENT IN INSURANCE COMPANY

Autori: : Lazăr Cistelecan, Daniel Ştefan, Manole Bogdan Decebal, Marcel N. Udrea

Cuvinte cheie: insurance, insurance company, financial management, financial position
Coduri JEL: G22, G29
DOI:

17. WORLDWIDE ECONOMIC CHANGES AFFECTING RURAL SOCIETY

Autori: : Dan Coriolan Simedru

Cuvinte cheie: rural development, quality of life, agrarian sector, territorial administration
Coduri JEL: R11, Q00
DOI:

18. CONSIDERATIONS ON SOFTWARE ENGINEERS AND PROJECT MANAGEMENT OF ICT

Autori: : Gabriel CUCUI

Cuvinte cheie: software, cost, system specification
Coduri JEL: D83
DOI:

19. ESTIMATION OF FAIR VALUE OF EQUITY INSTRUMENTS GRANTED IN SHARE-BASED PAYMENT TRANSACTIONS

Autori: : Curpăn Alina Mihaela

Cuvinte cheie: fair value, equity instruments, option, dividend
Coduri JEL: G32, G10
DOI:

20. CAPITAL ADEQUACY - FUNDAMENTAL ELEMENT OF BANKING REGULATIONS

Autori: : Daschievici Anişoara Niculina

Cuvinte cheie: capital, bank, intern obstacle
Coduri JEL: G21, G28
DOI:

21. CONCEPTUAL PREMISES ON DEPOSITS INSURANCE

Autori: : Daschievici Anisoara Niculina

Cuvinte cheie: banking storehouse, depositor, creditor
Coduri JEL: G21
DOI:

22. THE ENTERPRISE AS SYSTEM AND ITS RELATIONS WITH INTERNAL AND EXTERNAL ENVIRONMENT

Autori: : Dănuleţiu Adina Elena

Cuvinte cheie: enterprise, objectives
Coduri JEL: D21, M21
DOI:

23. ISSUES IN EUROPEAN BUDGETING PROCESS

Autori: : Danuletiu Dan-Constantin

Cuvinte cheie: budget, budget process, institution
Coduri JEL: F15, F36, H61
DOI:

24. INFORMATION AND ITS ROLE IN FINANCIAL MANAGEMENT OF ENTERPRISE

Autori: : Constantin Dinte, Ion-Trifoi Gigi

Cuvinte cheie: information, financial management, decision system
Coduri JEL: M00, M15
DOI:

25. FINANCIAL CONTROL AND TAX CONTROL ON SUSPECT TRANSACTIONS

Autori: : Ioan DOBRA

Cuvinte cheie: fiscal control, taxpayer, fiscal legislation
Coduri JEL: H25, H26
DOI:

26. THE COMPLEXITY OF INFLATIONARY PHENOMENON IN ROMANIA AND ITS IMPLICATIONS

Autori: : Ioana Duca, Constantin Stoica

Cuvinte cheie: inflation, inflation targeting, monetary policy
Coduri JEL: E52, E31
DOI:

27. FINANCING SME IN EMERGING ECONOMIES

Autori: : Alina Ernst

Cuvinte cheie: financial sector, financing, small and medium-sized enterprises, international integration
Coduri JEL: F36
DOI:

28. EU FACING NEW CHALLENGES AND OPPORTUNITIES

Autori: : Gavrila - Paven Ionela

Cuvinte cheie: challenges, opportunities, integration proces
Coduri JEL: F15, F36
DOI:

29. SOCIAL -ECONOMIC AND INSTITUTIONAL TRANSFORMATIONS ASSUMED BY THE ECONOMIC INTEGRATION PHENOMENON

Autori: : Gavrila - Paven Ionela

Cuvinte cheie: economic integration, economic policy, monetary policy
Coduri JEL: F15, F36, F42
DOI:

30. IMPACT OF INFORMATION TECHNOLOGIES IN FINANCIAL AUDIT

Autori: : Gheorghe Mirela

Cuvinte cheie: accounting system, audit, accounting, computer techniques
Coduri JEL: M41, M42, M15
DOI:

31. STABILITY OF THE BANKING SYSTEM AND PRUDENTIAL SUPERVISION IN ROMANIA

Autori: : Göndör Mihaela Liliana

Cuvinte cheie: banking system, supervision, credit risk, market risk, operational risk, reputational risk
Coduri JEL: G21
DOI:

32. THE ROLE OF ROMANIAN NATIONAL BANK IN ENSURING FREE MOVEMENT OF SERVICES

Autori: : Göndör Mihaela Liliana

Cuvinte cheie: central bank, banking sector, EU accession
Coduri JEL: E58, F36
DOI:

33. RECENT DEVELOPMENTS OF NON-GOVERNMENTAL CREDIT IN ROMANIA

Autori: : Marius Gust, Dorin Hoarca

Cuvinte cheie: banking system, non- governmental credit, current account
Coduri JEL: G21, E58, E51
DOI:

34. FUNDAMENTAL ANALISYS, DECISION FOR STOCK EXCHANGE INVESTMENTS

Autori: : Hada Teodor, Moraru Alin

Cuvinte cheie: stock market, fundamental analysis, technical analysis
Coduri JEL: G10, G11
DOI:

35. ASPECTS OF DETERMINING CURRENT ASSET PERFORMANCE

Autori: : Teodor Hada

Cuvinte cheie: current asset, indicator, performance
Coduri JEL: G30, G31
DOI:

36. LEGISLATIVE HARMONIZATION DUE TO ACQUIS COMMUNAUTAIRE

Autori: : Roxana Ispas

Cuvinte cheie: European legislation, community actions, policy
Coduri JEL: F20, F21, F22, F23
DOI:

37. MODERN APPROACH ON CREDIT RISK

Autori: : Iuga Iulia

Cuvinte cheie: credit risk, capital requirement, rating system
Coduri JEL: G21, G24
DOI:

38. BUDGETS AND ELECTRONIC DASHBOARD - MODERN TOOLS AND TECHNIQUES OF PERFORMANT MANAGEMENT

Autori: : Cornel Nicolae Jucan

Cuvinte cheie: budget, forecast, planning, dashboard
Coduri JEL: G30, G31
DOI:

39. COMPANY'S DECISIONS ON DIVIDENDS IN THE CONTEXT OF CURRENT TAX POLICY

Autori: : Adina Martin

Cuvinte cheie: dividend, profit, fiscal policy, capital market
Coduri JEL: G35, G11, G38
DOI:

40. INVESTMENTS IN ROMANIAN BANKING SYSTEM

Autori: : Mitac Mirela - Claudia, Stoian Marian

Cuvinte cheie: investment, banking system, monetary market, capital market
Coduri JEL: G21, G24
DOI:

41. THE USE OF MATERIALITY AND AUDIT RISK WHEN PLANNING AND MANAGING THE AUDIT

Autori: : Victor Munteanu

Cuvinte cheie: financial audit, financial statement, risk, materiality
Coduri JEL: M42, M41
DOI:

42. SUSTAINABLE DEVELOPMENT: MAIN OBTAINED RESULTS

Autori: : Lazar Paula

Cuvinte cheie: sustainable development, environment, economy, society
Coduri JEL: Q01, Q56
DOI:

43. ENTERPRISE'S PERFORMANCE MEASURED BY INTERMEDIARY BALANCE OF ADMINISTRATION

Autori: : Olaru Gabriela-Daniela

Cuvinte cheie: 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
Coduri JEL: G32, M41
DOI:

44. EVOLUTIONS IN LIFE INSURANCE MARKET IN ROMANIA (STUDY CASE - ING NEDERLANDEN LIFE INSURANCE)

Autori: : Pîrvu Daniela, Radulescu Magdalena

Cuvinte cheie: life insurance, insurance company, financial evolution
Coduri JEL: G22
DOI:

45. ISSUES IN LIQUIDITY RISK MANAGEMENT IN CREDIT INSTITUTIONS

Autori: : Anamaria Popa

Cuvinte cheie: liquidity, asset, liability
Coduri JEL: G21, G29
DOI:

46. TAX REGULATIONS CONCERNING INDIRECT TAXES IN EUROPEAN UNION

Autori: : Mirela-Anca Postole

Cuvinte cheie: fiscal policy, indirect taxation, European Union
Coduri JEL: E62, F36, H20
DOI:

47. ROMANIA ADHERATION TO THE EUROPEAN UNION: WINNERS AND LOSERS

Autori: : Radulescu Magdalena, Pîrvu Daniela

Cuvinte cheie: European Union's enlargement, benefit, cost
Coduri JEL: F15, F20
DOI:

48. ALTERNATIVES FOR THE CLASSIC DATABASE DISTRIBUTED SYSTEMS

Autori: : Dan-Andrei Sitar-Taut

Cuvinte cheie: database distributed systems, centralized database systems, federated database systems, interfacing technologies
Coduri JEL: M15
DOI:

49. SPECIFICITIES OF INTERBANK SETTLEMENT IN THE NATIONAL SYSTEM FOR ELECTRONIC PAYMENTS

Autori: : Socol Adela, Codruta Fat

Cuvinte cheie: inter-banking payment system, payment instruments, electronic transfer
Coduri JEL: G21
DOI:

50. DETERMINATION OF ENTREPRISES'S FINANCIAL STATUS BY STATISTICAL DISCRIMINANT MODELS - STATEV MODEL -

Autori: : State Violeta

Cuvinte cheie: ustainability, European Union, financial position
Coduri JEL: G39, M21
DOI:

51. A NEW DIMENSION IN ORGANISATIONS' FINANCIAL PERFORMANCE MEASUREMENT

Autori: : Aurelia Stefanescu, Eugeniu Turlea

Cuvinte cheie: performance, accounting, treasury
Coduri JEL: M41, G30
DOI:

52. INCIDENCE OF LIQUIDITY RISK IN BANKING ACTIVITY

Autori: : Mariana Vlad

Cuvinte cheie: liquidity, bank, deposit, liability
Coduri JEL: G21
DOI:

53. MODERN APPROACH ON MARKET FAILURE AND EXTERNALITIES

Autori: : Mariana Vuta, Rodica Gherghina

Cuvinte cheie: market failure, outsourcing, social cost
Coduri JEL: D62, H23, H20
DOI:

54. THE HARMONIZATION OF PUBLIC FINANCIAL AUDIT WITH ACQUIS COMMUNITARIAN

Autori: : Ion Tanase, Magdalena Claudia Burcea

Cuvinte cheie: acquis, financial control, audit
Coduri JEL: M42