Annales Universitatis Apulensis Series Oeconomica

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

High quality original studeis that disseminate results of economic scientific research. The journal is indexed in the following international databases: Research Papers in Economics (RePEc), ProQuest, EconLit, EBSCO, IndexCopernicus, Directory of Open Access Journals (DOAJ), Cabell's Directory of Publishing Opportunities, Ulrich's, Genamics JournalSeek, Open J-Gate.

Articles are accepted for publishing after rigurous, anonymous and impartial evaluation from specialized reviewers.

Proposed papers can be theoretical, empirical or experimental. Following topics are proposed:

  • macro-and microeconomics, economic policies, public and interational policies, environment policies;
  • finances, banking, insurance;
  • accounting and audit;
  • management, marketing, tourism, commerce and services;
  • business informatics;
  • statistics, econometry, quantitative methods in economy;
  • other areas of economic scientific research.

Open access: It is an open access journal and is a valuable scientific resource, with published articles available online without restriction to researchers, practitioners, students and other categories of users.

The frequency of publication of the magazine is twice / year.

Annales Universitatis Apulensis Series Oeconomica journal applies the Creative Commons Attribution (CC by NC) license to the published papers. This license lets others remix, tweak, and build upon your work non-commercially, and although their new works must also acknowledge you and be non-commercial, they don’t have to license their derivative works on the same terms.

The digital archiving policy of the Annales Universitatis Apulensis Series Oeconomica Journal offers permission to store the digital permission to archive the journal in various national and international digital libraries.


Current issue: 22/2020 volumul 1

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

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

Keywords: environment, integrated planning, spatial policy
JEL Codes: R11, R58
DOI: 10.29302/oeconomica.2020.22.1.1

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

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

Keywords: ABC costing method, the order method, furniture industry, cost accounting, accounting, case study
JEL Codes: M40, D24, M41
DOI: 10.29302/oeconomica.2020.22.1.2

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

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

Keywords: mobile media communication software, ENT doctor-patient relationship, decisional process, emotional involvement within medical services consumption
JEL Codes: M31, I12, L86
DOI: 10.29302/oeconomica.2020.22.1.3

4. DEBATES IN THE LITERATURE REGARDING AUDIT REPORTING

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

Keywords: audit, negotiation, auditor, auditee
JEL Codes: M42
DOI: 10.29302/oeconomica.2020.22.1.4

5. MONEY AND HAPPINESS: A CONCEPTUAL INTEGRATION

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

Keywords: behavioural finance, money, happiness, well-being
JEL Codes: G40
DOI: 10.29302/oeconomica.2020.22.1.5


Archive

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

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

Keywords: cost-effectiveness, composite index of the environmental prospects, MANOVA, pollution, environmental policy
JEL Codes: A10, Q00, Q15
DOI: 10.29302/oeconomica.2020.22.1.5

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

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

Keywords: IFRS, IFRS for SMEs, cultural dimensions, accounting values
JEL Codes: M41
DOI: 10.29302/oeconomica.2020.22.1.5

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

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

Keywords: foreign direct investments, determinants, panel analysis, ASEAN countries
JEL Codes: E22, F21, O53, C23
DOI: 10.29302/oeconomica.2020.22.1.5

4. TEACHING CAREER DEVELOPMENT IN SECONDARY EDUCATION SYSTEM

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

Keywords: career, lifelong learning, results, succes, development.
JEL Codes: I 21
DOI: 10.29302/oeconomica.2020.22.1.5

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

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

Keywords: insurance, perception, trust.
JEL Codes: G22
DOI: 10.29302/oeconomica.2020.22.1.5

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

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

Keywords: brand, corporate social responsibility, insurance, profit, transparency
JEL Codes: G22, M14
DOI: 10.29302/oeconomica.2020.22.1.5

7. DIMENSIONS OF THE ROMANIAN PRIVATE HIGHER EDUCATION INSTITUTIONS MARKET

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

Keywords: market, private higher institutions, marketing,
JEL Codes: I21, I23, M31
DOI: 10.29302/oeconomica.2020.22.1.5

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

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

Keywords: marketing research, neuromarketing, banking services
JEL Codes: M31, D87, G21
DOI: 10.29302/oeconomica.2020.22.1.5

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

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

Keywords: demand, services, strategy, management, change
JEL Codes: M11, M21, L84, L87
DOI: 10.29302/oeconomica.2020.22.1.5

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

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

Keywords: users, accounting information, relevance, economic-financial indicators, economic entity, financial position, profitability
JEL Codes: M41
DOI: 10.29302/oeconomica.2020.22.1.5

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

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

Keywords: purchasing decisions, strategy, competitive advantage, fuzzy logic
JEL Codes: D21, D81, L21
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Radu MARGINEAN

Keywords: furniture industry, managerial accounting, accounting cost, accounting, case study
JEL Codes: M40, D24, M41
DOI: 10.29302/oeconomica.2020.22.1.5

3. THEORETICAL BACKGROUND OF INTERNAL AND EXTERNAL ENVIRONMENT OF NEGOTIATION

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

Keywords: audit, negotiation, auditor, auditee
JEL Codes: M42
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Mircea FUCIU, Luigi DUMITRESCU

Keywords: consumers, internet, marketing, communication, purchase
JEL Codes: M30, M31
DOI: 10.29302/oeconomica.2020.22.1.5

5. CONCEPTUAL DEVELOPMENT OF HUMAN CAPITAL

Authors: : Ana-Maria CIUHU, Valentina VASILE

Keywords: Human capital, Labour force, Economic rate of return
JEL Codes: E24, J24, O15
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Teodora Maria SUCIU (AVRAM)

Keywords: cost calculation, Direct-Costing method, manufactured goods production, cost reduction, economic performance, clothing industry
JEL Codes: M41, M49
DOI: 10.29302/oeconomica.2020.22.1.5

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

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

Keywords: globalization, transport, maritime shipping
JEL Codes: F6, L91, L99
DOI: 10.29302/oeconomica.2020.22.1.5

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

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

Keywords: market price, transfer price, transfer pricing file
JEL Codes:
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Aleksandra Tošović-Stevanović, Slađana Bajković

Keywords: cultural differences, international business, multinational companies, globalization
JEL Codes: F23
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Claudia Olimpia MOISĂ, Lucian STANCIU-GORUN

Keywords: hotel management, revenue management, performance indicators, predictive models in hotel management
JEL Codes: L21, L83
DOI: 10.29302/oeconomica.2020.22.1.5

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

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

Keywords: sustainable development, Polish farms, Common Agricultural Policy, influence
JEL Codes: H2, Q12, Q18, Q56
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Jan POLCYN, Maciej GAWRYSIAK

Keywords: economy, education, returns
JEL Codes: I25, I26, I28
DOI: 10.29302/oeconomica.2020.22.1.5

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

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

Keywords: IFRS adoption, stock price delay, capital market, informational efficiency, financial reporting, accounting quality.
JEL Codes: M41, M48
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Alina Ioana CALINOVIC

Keywords: tax revenue, Gross domestic product, economic growth.
JEL Codes: G2, G3
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Alexandru BOCIU, Oana-Ramona LOBONŢ

Keywords: Data Envelopment Analysis, Efficiency, Public administration, Sanitation service, Timis County;
JEL Codes: C33, G28, R51
DOI: 10.29302/oeconomica.2020.22.1.5

6. A CRITICAL REVIEW OF CORRUPTION COST FOR DEVELOPING COUNTRIES

Authors: : Lavinia DUDAS, Lavinia MIHIT

Keywords: corruption, developing countries, fiscal policy, content analysis
JEL Codes: D73, E62, F62
DOI: 10.29302/oeconomica.2020.22.1.5

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

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

Keywords: financial diagnosis, financial situations, indicators, budgetary account
JEL Codes: H20, H21, C58
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Laura Maria DANILA, Cornelia DUMITRU

Keywords: labor market, employment, unemployment, NEET, policy
JEL Codes: E24, E26, J08, J46, J60, J21
DOI: 10.29302/oeconomica.2020.22.1.5

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

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

Keywords: medical staff mobility; remittances; health policies
JEL Codes: I11, J61, F24
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Elena BANICA, Valentina VASILE

Keywords: external trade, foreign capital, specialization, efficiency, Romanian capital
JEL Codes: D22, F14
DOI: 10.29302/oeconomica.2020.22.1.5

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

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

Keywords: group of companies, affiliatedparties, related-party transactions, Jaccard index
JEL Codes: G34, G38, M48
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Ruxandra LAZEA, Mircea FUCIU

Keywords: communication, changes, social media.
JEL Codes: M31
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Alexandra G. PRICOP, Gheorghe ORZAN

Keywords: information, big data, analytics, organizational asset, competitive advantage
JEL Codes: M21, M31
DOI: 10.29302/oeconomica.2020.22.1.5

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

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

Keywords: brand, insurance, SME, Poland
JEL Codes: G20, G22, M21, M31
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Călina Ana BUŢIU

Keywords: entrepreneur, enterprise, business, constraints, Center Region
JEL Codes: A14, D78, L26, M21
DOI: 10.29302/oeconomica.2020.22.1.5

4. CONTROL BY ANAF - MACROECONOMIC AND HARGHITA COUNTRY ANALYZES

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

Keywords: risk, control, macroeconomic trend
JEL Codes: H2
DOI: 10.29302/oeconomica.2020.22.1.5

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

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

Keywords: genetically modified food, economic benefits, health risks, environment
JEL Codes: Q5, Q13, Q18, O33, O44, P46
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : John TUMAKU

Keywords: Growth Domestic Product, Inflation, Foreign Direct Investment, Export, Import, Qualitative analysis, Regression, Unit Root Test, Autocorrelation, Heteroscedasticity.
JEL Codes: N10
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Mioara POPESCU

Keywords: Data Mining; Web Mining; Correlation; Trends; Pearson Coefficient
JEL Codes: C53, J11, E24
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Alina Ciuhureanu

Keywords: accounting information, accounting, management, financial-accounting function, management functions
JEL Codes: M10, M49
DOI: 10.29302/oeconomica.2020.22.1.5

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

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

Keywords: External Audit, Regulation, European Directives, International Standards Of Audit, Auditing, Government Policy and Regulation
JEL Codes: K220, M420, M480
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Mircea Fuciu, Luigi Dumitrescu

Keywords: consumers, confidence report, index, strategies, marketing
JEL Codes: G00, C10, M30, M31
DOI: 10.29302/oeconomica.2020.22.1.5

4.  FINANCIAL PERFORMANCE ANALYSIS TO PUBLIC INSTITUTIONS

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

Keywords: financial performance, public sector, public institution, patrimonial result
JEL Codes: H70, H83
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Elena-Iuliana Ion, Mariana Man

Keywords: performance, exigencies of accounting regulations, company
JEL Codes: M40, M41,M49
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Muntean Andreea, Dobra Iulian Bogdan

Keywords: students' skills, students' profile, job opportunities, economic education
JEL Codes: A2
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Popescu Alin

Keywords: association, cooperation, agricultural cooperation, farmers.
JEL Codes: Q13
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Sebastian Stepień, Jan Polcyn

Keywords: Rural Development Programme, agricultural sector, influence, structural changes, Poland.
JEL Codes: Q10, Q18, R51, R58
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Vasiliki A. Basdekidou

Keywords: Equity issue timing, Binary options, Liquidity, Market timing, Nonfarm employment reports, Temporal Trading Functionalities (TTF)
JEL Codes: E44, G32, M20, M41
DOI: 10.29302/oeconomica.2020.22.1.5

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

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

Keywords: Marketing; Corporate image; Islamic banks; Analytical; Hierarchical Process; Shariah Finance
JEL Codes: E44, G32
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Marian Cătălin Corici

Keywords: energy mining industry, electricity, coal, production capacity
JEL Codes: D23, L72, M40
DOI: 10.29302/oeconomica.2020.22.1.5

5. INTEGRATED REPORTING IN SMEs

Authors: : Ranka Mitrovic, Ana Jurcic, Dragana Trifunovic

Keywords: financial statements, social responsibility, stakeholders, new paradigm
JEL Codes: D23, L72, M40
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Moisă Claudia Olimpia, Lazea Ruxandra

Keywords: promotional methods, tourism, citadel
JEL Codes: D23, L72, M40
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Mioara Popescu

Keywords: Specific search data, queries, behaviour
JEL Codes: D23, L72, M40
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Adela Socol

Keywords: Financial Reporting, Management report on financial statement, Banking audit, Auditors' opinion
JEL Codes: G21, G28, D82
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Codruța Adina Băltescu

Keywords: online reviews, hotel star-classification, hotel attributes, Booking.com, conjoint analysis.
JEL Codes: M20, O33, Z32
DOI: 10.29302/oeconomica.2020.22.1.5

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

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

Keywords: Pollution, ambient air, carbon monoxide, environment management, monitoring, the Olt County
JEL Codes: Q50, Q52, Q57
DOI: 10.29302/oeconomica.2020.22.1.5

3. USING ACTIVITY BASED COSTING FOR INVESTMENT DECISIONS

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

Keywords: Activity Based Costing, project financing, financial statements, indicators, investment
JEL Codes: E22, O22, M40, G30
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Andreea Cipriana Muntean, Iulian Bogdan Dobra

Keywords: expenditure, tourist, coefficient covariance matrix, WLS, log-log model, ANCOVA.
JEL Codes: Z31, Z32
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Tudor Oprişor, Cristina-Silvia Nistor

Keywords: transparency, accountability, disclosure, municipalities, public sector
JEL Codes: M40, M41
DOI: 10.29302/oeconomica.2020.22.1.5

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

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

Keywords: angible assets, fixed assets, non-current assets, rules of evaluation, principles of accounting
JEL Codes: M41
DOI: 10.29302/oeconomica.2020.22.1.5

7. AN EMPIRICAL ANALYSIS OF AUDIT DELAY IN TURKEY

Authors: : Aslı TÜREL, Ferhan Emir TUNCAY

Keywords: Audit Delay, Financial Reporting, Turkey
JEL Codes: M42
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Cristian - Marian Barbu

Keywords: economic growth, macroeconomic policy, budget execution, foreign investments, competitiveness, middle income trap
JEL Codes: E03,E60, O11
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Vasiliki A. Basdekidou

Keywords: Equity issue timing, Binary options, Liquidity, Market timing, Nonfarm employment reports, Temporal Trading Functionalities (TTF)
JEL Codes: E44, G32, M20, M41
DOI: 10.29302/oeconomica.2020.22.1.5

10. COORDINATES OF THE CULTURE CONSUMPTION IN URBAN ENVIRONMENT

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

Keywords: cultural marketing, consumption of culture, consumption behavior, artistic creation
JEL Codes: Z10, M31
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Natalia Manea, Iuliana Cetină

Keywords: research, preferences, organic food, Romanian consumer
JEL Codes:
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Lucian Marina

Keywords: entrepreneurs, barriers, business, education, perception
JEL Codes: D22, L10
DOI: 10.29302/oeconomica.2020.22.1.5

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

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

Keywords: Big Data, storage, marketer research, decision maker system
JEL Codes: M 31
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Sebastian Stępień, Jan Polcyn

Keywords: pig market, supply, prices, foreign trade, European Union countries, economic integration.
JEL Codes: Q13, Q17, F15
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Laurenţiu Florentin Stoenică

Keywords: consumer satisfaction, educational market, military higher education, marketing strategy
JEL Codes: I21, M31
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Irina RAICU, Mirela Cătălina TÜRKEÚ

Keywords: Digital banking, customer satisfaction, consumer behavior, building relationships with digital customers, digital banking strategies
JEL Codes: M31, G21, D83
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Lucian Găban

Keywords: the probability of granting a loan, credit scoring, logit model, non-linear effects
JEL Codes: G21, G23
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Silvia Muhcina, Andreea-Daniela Moraru

Keywords: marketing, education, services, distribution, graduate
JEL Codes: M31
DOI: 10.29302/oeconomica.2020.22.1.5

3. AN INNOVATIVE MODEL OF FUNDING THE EDUCATION SYSTEM

Authors: : Jan Polcyn

Keywords: educational production function, AVE(Educational Added Value), financing model
JEL Codes: H52, I21, I22, I29
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Muntean Andreea, Lazea Ruxandra

Keywords: satisfaction, healthcare consumers, patients
JEL Codes: M 31; I1
DOI: 10.29302/oeconomica.2020.22.1.5

5. SOCIAL INNOVATION AND INNOVATION PERFORMANCE IN THE EUROPEAN UNION

Authors: : Steliana Sandu, Irina Anghel

Keywords: social innovation, social economy, social entrepreneurship, innovation performance, closing the innovation gap
JEL Codes: 033, 035, 038
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Laurenţiu Florentin Stoenică, Călin Petrică Vegheş

Keywords: military; higher education; Romania; market; educational marketing
JEL Codes: B23; C34; I21; I23; M31
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Laurenţiu Florentin Stoenică, Călin Petrică Vegheş

Keywords: military, higher education, Romania, market, educational marketing
JEL Codes: I23, M31
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Mălina Cordoş

Keywords: management strategies, strategic objectives, programs, strategic decisions, managerial skills, growth strategies, organizational change, tourism, hospitality industry
JEL Codes: L8, M1, M2
DOI: 10.29302/oeconomica.2020.22.1.5

2. LOAN-PORTFOLIO QUALITY AND MANAGERIAL EFFICIENCY IN BANKING

Authors: : Imola Drigă, Codruţa Dura

Keywords: financial crisis, the quality of loans, non-performing loans, banking profitability, bank management.
JEL Codes: G21, G32, E44, F30
DOI: 10.29302/oeconomica.2020.22.1.5

3. HISTORY OF “CORPORATE SOCIAL RESPONSIBILITY” CONCEPT

Authors: : Nicoleta Farcane, Eusebiu Bureana

Keywords: CSR, corporate social performance, corporate social sensitivity, CSR models
JEL Codes: M14, Q56
DOI: 10.29302/oeconomica.2020.22.1.5

4. ROMANIAN LEGISLATION IN THE HEALTHCARE SERVICES DOMAIN

Authors: : Ruxandra Lazea, Maria Mureşan

Keywords: health system, patients' rights and obligations, health services, access to information
JEL Codes: M31
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Lucian Marina

Keywords: touristic offer, cultural marketing, urban regeneration, cultural participation
JEL Codes: M31, L83
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Carmen Adina Paştiu, Maria Mureşan

Keywords: small and medium sized firms; marketing strategy; performance; market segmentation
JEL Codes: M31
DOI: 10.29302/oeconomica.2020.22.1.5

7. Ways to detect plagiarism in academic research

Authors: : Alina Tabirca, Valentin Radu

Keywords: Plagiarism, Research, Ethics
JEL Codes: A31
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Radu Ioan MogoÛ, Carmen Acatrinei

Keywords: email marketing campaigns, email customization, data mining analysis, consumer preferences
JEL Codes: M31, M37, C38
DOI: 10.29302/oeconomica.2020.22.1.5

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

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

Keywords: online marketing, European funds, marketing communication.
JEL Codes: M31
DOI: 10.29302/oeconomica.2020.22.1.5

3. PERSPECTIVES ON DEVELOPING THE BIOECONOMY SECTOR IN ROMANIA

Authors: : Marius Paşculea, David Davidescu

Keywords: bioeconomy, biomass, bio-based products
JEL Codes: Q26, Q28
DOI: 10.29302/oeconomica.2020.22.1.5

4. THE ONLINE ADVERTISING OF SMALL AND MEDIUM SIZED BUSINESSES

Authors: : Cristina Bălteanu, Mihaela Marcu

Keywords: online advertising, small and medium sized enterprises, social media
JEL Codes: M37, L82, M15
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Burca Valentin, Mates Dorel

Keywords: IFRS, accruals, earnings management, regression.
JEL Codes: M40, M41, G33
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Camelia Burja, Vasile Burja

Keywords: financial performance, agricultural holdings, financial ratios, Data Envelopment Analysis
JEL Codes: O13, Q12, Q14
DOI: 10.29302/oeconomica.2020.22.1.5

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

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

Keywords: share price, profit, GLS Weights, robust coefficient covariances, ANCOVA
JEL Codes: G11, G12, G14
DOI: 10.29302/oeconomica.2020.22.1.5

8. THE IMPACT OF CSR ON ROMANIAN CONSUMERS' TRUST

Authors: : Silvia Maican

Keywords: corporate social responsibility, consumers, trust, loyalty, satisfaction
JEL Codes: M 31, M14
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Alina-Daniela Mihalcea

Keywords: marketing mix, human resources, knowledge society
JEL Codes: M31, O15
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Claudia Olimpia Moisă

Keywords: tourism, Alba County, the role and importance of tourism
JEL Codes: M31, L83
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Oana Stănculescu

Keywords: region, competitiveness, industry, decision, strategy
JEL Codes: L60, O12, O18
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Ioana Anghel, Mariana Man

Keywords: financial performance, stock performance, stock growth ratios, dividend ratios, financial communication
JEL Codes: G32, M20, M 40, M41
DOI: 10.29302/oeconomica.2020.22.1.5

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

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

Keywords: metallurgical sector, profit, return on equity, funding sources.
JEL Codes: G30, G32
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Carmen Boghean, Mihaela State

Keywords: remittances, employment rate, labour market
JEL Codes: F24, F22, J61
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Florin Boghean

Keywords: sustainable development, corporate governance, responsability
JEL Codes: G 34, M 14
DOI: 10.29302/oeconomica.2020.22.1.5

5. DOES VOLATILITY RESPOND ASYMMETRIC TO PAST SHOCKS?

Authors: : Claudiu Boţoc

Keywords: volatility, leverage effect, feedback hypothesis, CEE countries, GARCH
JEL Codes: G11, G14
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Vasile Burja, Camelia Burja

Keywords: energy sustainability, energetic efficiency, greenhouse gases, renewable energy sustainable development
JEL Codes: O44, Q01, Q42
DOI: 10.29302/oeconomica.2020.22.1.5

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

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

Keywords: Consumer behaviour; Convenience stores; Shopping habits.
JEL Codes: M310
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Iuliana Cenar, Mioara Turcas

Keywords: return rate, permanent capital, net profit, turnover, investment.
JEL Codes: M41, M21
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Cernuşca Lucian, Balaciu Diana Elisabeta

Keywords: professional judgment, ethics, IT technology, creative accounting, Directive 2013 / 34 / EU
JEL Codes: M41
DOI: 10.29302/oeconomica.2020.22.1.5

10. BRAND COMMUNITY FORMATION: A CRITICAL REVIEW

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

Keywords: brand community, collective consumption, community behaviour, brand loyalty.
JEL Codes: M31
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Lucreţia Mariana Constantinescu, Irina Tănăsescu

Keywords: environmental compatibility of the firm, green marketing model, social corporate responsibility
JEL Codes: M31; M13; O33; Q56
DOI: 10.29302/oeconomica.2020.22.1.5

12. APPROACHES REGARDING THE UTILITY OF THE ACCOUNTING INFORMATION

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

Keywords: corporate governance, internal control, utility of the information, financial statements, net accounting result
JEL Codes: M41, M42, M48 G28, G38
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Corina -Maria Ene

Keywords: money laundering, Walker Gravity model, illegal transactions, black market, organized crime
JEL Codes: K40, K42, H26, O17
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Mircea Fuciu, Luigi Dumitrescu

Keywords: online social networks; marketing research, consumers, managers, business
JEL Codes: M30, M31, M39
DOI: 10.29302/oeconomica.2020.22.1.5

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

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

Keywords: school education, tax, teachers' wage, social contributions, tax.
JEL Codes: G10, I21, I22
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Teodor Hada, Radu Mărginean

Keywords: Balance Sheet analysis, financial position, financial ratios, the furniture industry.
JEL Codes: M41, G01
DOI: 10.29302/oeconomica.2020.22.1.5

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

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

Keywords: souvenir, tourist destination, promotion, focus group
JEL Codes: L83, M1, M31
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Silvia Maican

Keywords: corporate social responsibility, consumers, perception
JEL Codes: M 14, M 31
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Laura Raisa MiloÛ, Marius Cristian Miloş

Keywords: portfolio management, risk, return, BSE
JEL Codes: G10, G11
DOI: 10.29302/oeconomica.2020.22.1.5

20. A SURVEY REGARDING THE QUALITY OF FINANCIAL STATEMENTS

Authors: : Laura Raisa MiloÛ, Marius Cristian Miloş

Keywords: financial statement, quality, users, information
JEL Codes: M21, M41
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Andreea Muntean, Claudia Moisă

Keywords: the tourist profile, Alba County, touristic destination
JEL Codes: M31, L83
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Laura-Ionela Munteanu, Florentin Boda

Keywords: sustainable development, DEM, satellite data
JEL Codes: Q01, Q24, Q56
DOI: 10.29302/oeconomica.2020.22.1.5

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

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

Keywords: Marketing Online, Marketing Research, The behaviour of Online Users, Facebook Social Network.
JEL Codes: M31
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Irina-Doina Păşcan

Keywords: IFRS, accounting quality, value relevance, Romanian listed entities, Bucharest Stock Exchange
JEL Codes: M 41
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Carmen Adina Paştiu, Maria MureÛan

Keywords: country brand image, brand image, product quality, consumers' loyalty
JEL Codes: M31,M30
DOI: 10.29302/oeconomica.2020.22.1.5

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

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

Keywords: economic and financial crisis, financial position, balance, financial autonomy, Pearson's correlation coefficient
JEL Codes: G19, G39
DOI: 10.29302/oeconomica.2020.22.1.5

27. ANALYZING SUSTAINABLE DEVELOPMENT OF EUROPEAN FUNDED PROJECTS

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

Keywords: sustainable development, European funds, measurement indicators
JEL Codes: Q01, G23
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Irina Simionescu, George Enescu

Keywords: Emerging countries, economic stress factors, economic crisis, globalization, economic reforms
JEL Codes: O16; J24; Z13
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Laurenţiu Stoenică

Keywords: marketing, strategy, product policy, military, higher education, Romania
JEL Codes: I 23, M31
DOI: 10.29302/oeconomica.2020.22.1.5

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

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

Keywords: website analysis, online marketing communication, regional development, european funds, tourism.
JEL Codes: C12, C18, C31, C83, M31, I10
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Attila Tamas Szora

Keywords: consolidated financial statements, audit opinion, ISA 800, ISRS 4400, ISA 700
JEL Codes: M40, M41, M42,
DOI: 10.29302/oeconomica.2020.22.1.5

32. EXAMINING THE EVOLUTION OF THE ROMANIAN SYSTEM OF ACCOUNTS

Authors: : Sorin-Ciprian Teiuşan

Keywords: accounting system; chart of accounts; companies; accounting regulations; accounting history
JEL Codes: M41, B00
DOI: 10.29302/oeconomica.2020.22.1.5

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

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

Keywords: consumer private space, privacy, personal data, direct marketing
JEL Codes: M31, D12
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Călin Vegheş

Keywords: paired comparison method, soccer ranking, sports marketing
JEL Codes: M31, L8
DOI: 10.29302/oeconomica.2020.22.1.5

35. ANALYZING INTERNET USAGE AND ONLINE SHOPPING FOR INTERNATIONAL CONSUMERS

Authors: : Simona Vinerean, Iuliana Cetină, Luigi Dumitrescu

Keywords: consumer behavior, online shopping, online services, Internet usage, online marketing.
JEL Codes: M31
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Irina Bilouseac, Petronela Zaharia

Keywords: local autonomy, local collectivities, the local administration, local public affairs, administrative decentralization
JEL Codes: H83
DOI: 10.29302/oeconomica.2020.22.1.5

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

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

Keywords: materiality, audit risk, auditor, error
JEL Codes: M41, M42
DOI: 10.29302/oeconomica.2020.22.1.5

3. CYCLICITY & CHAOTICS IN POST-CRISIS CONTEXT

Authors: : Aurel BurciuÚ, Rozalia KicsiÚ

Keywords: chaos, chaotics, business cycle, global crises, EBC, MBC
JEL Codes: M20, M21
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Vasile Burja

Keywords: employment, agriculture, labour productivity, rural areas
JEL Codes: J21, J43
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Ildikó Réka Cardoş, Vasile Daniel Cardoş

Keywords: managerial accounting, customer profitability, balanced scorecard
JEL Codes: M41
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Alberto Cassone, Franco Amisano

Keywords: pharmaceutical innovation, therapeutic efficiency
JEL Codes: H8, I11, I18
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Lucreţia Mariana Constantinescu, Irina Tănăsescu

Keywords: Internet, Web, integrated marketing communication, online advertising, marketing relationships
JEL Codes: M16, M31, M37, O33
DOI: 10.29302/oeconomica.2020.22.1.5

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

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

Keywords: banking customers' behavior, deposits, Vector Autoregressive Model, impulse response, exogenous factors
JEL Codes: D12, C58, G21
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Teodor Hada, Teodora Maria Avram

Keywords: financial diagnosis, financial position, scoring method, aggregate score, Bucharest Stock Exchange
JEL Codes: G12, G31, G32, M41
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Kamel Helali, Mouna Rekik, Maha Kalai

Keywords: Subprime crisis, emerging countries, ARDL, short and long run effects
JEL Codes: E31, E44, F13
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Nicoleta Isac, Magdalena Rădulescu

Keywords: Customer Satisfaction Measurement, Multi criteria Analysis, organization, implementation, of a marketing research
JEL Codes: L15, L92
DOI: 10.29302/oeconomica.2020.22.1.5

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

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

Keywords: environmental management accounting, morocco goods, Romania, case study
JEL Codes: Q56
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Irina Kancheva, Georgi Marinov

Keywords: Marital Roles, Relative Influence, Family Purchase Decision, Family Decision-Making
JEL Codes: D03, D12, J12, R22
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Mihaela Marcu, Cristina Bălteanu

Keywords: social media, international terrorism
JEL Codes: L82, O33, K14, K42
DOI: 10.29302/oeconomica.2020.22.1.5

15. EVIDENCE OF ACCRUALS ANOMALY AROUND THE GLOBE

Authors: : Diana Mureşan

Keywords: accruals, accruals anomaly, global capital market, accrual accounting
JEL Codes: M41
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Leontina Păvăloaia, Iuliana Georgescu

Keywords: green certificate, renewable energy sources, sustainable development
JEL Codes: Q56
DOI: 10.29302/oeconomica.2020.22.1.5

17. ENTREPRENEURIAL MINDSETS IN ROMANIA AND BULGARIA

Authors: : Nelu Eugen Popescu

Keywords: entrepreneurship, self-employment, entrepreneurial perceptions and attitudes
JEL Codes: L26, O10, M13
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Patricia Raţiu, Maria Mortan

Keywords: environmental management system, EMAS III, performance improvement, ISO 14001
JEL Codes: Q 53, Q 56, M14
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Adela Socol

Keywords: Financial Literacy, Financial Education, Methodologies to measure, Financial Behavior
JEL Codes: D03, G02, I22
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Aurelia Ştefănescu, Eugeniu Ţurlea

Keywords: transparency, financial information, public hospital, stakeholders, Romania
JEL Codes: M41, I100, H83
DOI: 10.29302/oeconomica.2020.22.1.5

21. USER SATISFACTION OF MEDICAL EDUCATIONAL SERVICES

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

Keywords: satisfaction, medical education services, quantitative research, online questionnaire
JEL Codes: C12, C18, C31, C83, M31, I10
DOI: 10.29302/oeconomica.2020.22.1.5

22. MODELING USER SATISFACTION OF MEDICAL EDUCATIONAL SERVICES

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

Keywords: satisfaction, medical educational services, european funds, conceptual modeling
JEL Codes: C12, C18, C52, C82, C83, M31, I10
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Gabriela Lidia Tănase, Aurelia Ştefănescu

Keywords: academic environment, professional environment, managerial accounting, future graduates
JEL Codes: M41, I25
DOI: 10.29302/oeconomica.2020.22.1.5

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

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

Keywords: IAS / IFRS, audit mission, audit evidence, audit opinion, audit report
JEL Codes: O10, M41, M42
DOI: 10.29302/oeconomica.2020.22.1.5

25. THE LINKAGE BETWEEN INTANGIBLES AND PROFITABILITY

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

Keywords: intangibles, profitability
JEL Codes: M41
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Laura Elena Tudoran, Bogdan Ştefan Ionescu

Keywords: cloud computing, mobile cloud computing, cloud accounting in Romania
JEL Codes: M41, O3
DOI: 10.29302/oeconomica.2020.22.1.5

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

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

Keywords: management accounting, economic information system, decision making, management, cost
JEL Codes: M41 Accounting
DOI: 10.29302/oeconomica.2020.22.1.5

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

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

Keywords: Activity-Based Costing, Balanced Scorecard, performance, strategic managerial accounting, non financial indicators
JEL Codes: M41, M21
DOI: 10.29302/oeconomica.2020.22.1.5

3. THE COST INFORMATION RELEVANCE IN THE DECISION FOUNDATION

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

Keywords: cost; informational system; decisions; efficiency; European projects
JEL Codes: M21; M40
DOI: 10.29302/oeconomica.2020.22.1.5

4. INFLUENCING FACTORS OF VALUATION MULTIPLES OF COMPANIES

Authors: : Ciprian Codau

Keywords: valuation multiples, company value, factors of influence, market approach, valuation.
JEL Codes: G11, G12
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Dan Dacian Cuzdriorean

Keywords: Earnings management, accrual-based earnings management, real earnings management, research methods
JEL Codes: M40, M41, G34, M42
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Dan Dacian Cuzdriorean

Keywords: ethical judgments, accrual based earnings management, real earnings management
JEL Codes: I21, I23, M12, M14, M40, M41
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Tatiana Dănescu, Luminiţa Rus

Keywords: "cash basis"; "accrual basis"; cash flow; income received; expenses paid.
JEL Codes: M41
DOI: 10.29302/oeconomica.2020.22.1.5

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

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

Keywords: integrated reporting, GRI compliance, social, environmental, and financial information, disclosure index.
JEL Codes: M40
DOI: 10.29302/oeconomica.2020.22.1.5

9. FINANCIAL INFORMATION SECURITY IN THE CLOUD

Authors: : Bogdan Ştefan Ionescu, Laura Elena Tudoran

Keywords: cloud computing, security, dematerialization of accounting documents
JEL Codes: O324
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : John Sorros

Keywords: Earnings Predictability, Cost Structure, SG&A, Manufacturing Cost, Cost of Goods Sold
JEL Codes: M40, G30
DOI: 10.29302/oeconomica.2020.22.1.5

11. IMPROVING HUMAN RESOURCES REPORTING IN NON FOR PROFIT ORGANIZATIONS

Authors: : Nicolae Todea, Delia Corina Mihălţan

Keywords: non for profit organization, employees, volunteers, expenditures
JEL Codes: M40
DOI: 10.29302/oeconomica.2020.22.1.5

12. MACHIAVELLIANISM AND SHORT-TERM EARNINGS MANAGEMENT PRACTICES

Authors: : Alina Beattrice Vladu, Barcelona Spain

Keywords: earnings management, Machiavellianism, ethical judgments
JEL Codes: I23, M40, M41
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Alina Beattrice Vladu, Barcelona Spain

Keywords: income smoothing; financial crisis; earnings management
JEL Codes: M41, M40
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Sorin Romulus Berinde, Adrian Groşanu

Keywords: audited entities; audit services provider; structure of share capital; structure of management; statistical methods
JEL Codes: M42, M41, M48
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Cristina Boţa-Avram, Paula Ramona Răchişan

Keywords: similarities, OECD Principles, European corporate governance codes, internal audit.
JEL Codes: M21, M40, M42, M49
DOI: 10.29302/oeconomica.2020.22.1.5

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

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

Keywords: informational risk, internal control, the utility of the information, financial statements, trustworthy image, net accounting result
JEL Codes: M41, M42, M48 G28, G38
DOI: 10.29302/oeconomica.2020.22.1.5

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

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

Keywords: empiric study, the role of the financial audit, the utility of the financial audit, differences of perspectives, differences of expectations.
JEL Codes: M 42
DOI: 10.29302/oeconomica.2020.22.1.5

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

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

Keywords: consolidated financial statements, intra-group transactions, equity, minority interests, historical cost
JEL Codes: M41, M42, O10
DOI: 10.29302/oeconomica.2020.22.1.5

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

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

Keywords: CAPM model, the systematic risk, specific risk, beta volatility coefficient, anticipated profitability
JEL Codes: G11, G17
DOI: 10.29302/oeconomica.2020.22.1.5

20. UNDERINVESTMENT PROBLEM: ROMANIAN EVIDENCE

Authors: : Claudiu Boţoc, Cosmin Enache

Keywords: Investment Rate, Financial Leverage, Growth Opportunities, Endogeneity
JEL Codes: G31, G32
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Camelia Burja, Vasile Burja

Keywords: economic performance, bankruptcy risk, agricultural holdings, financial ratios
JEL Codes: G33, L25, Q14
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Teodor Hada, Teodora Maria Avram

Keywords: balance sheet, structure rates, financial position, analysis, The Bucharest Stock Exchange.
JEL Codes: M 41
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Angela Roman, Adina Elena Dănuleţiu

Keywords: commercial banks; profitability, bank specific factors, industry-specific variables, macroeconomic variables
JEL Codes: G21, C23, M20
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Adela Socol, Adina Elena Dănuleţiu

Keywords: ROA Return on Assets, ROE - Return on Equity, Credit risk ratio, Regression model
JEL Codes: D12, C58, G21
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Ioan Talpoş, Alexandru Avram, Roxana HeteÛ

Keywords: monetary policy, fiscal policy, economic growth
JEL Codes: E63
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Cristian - Marian Barbu ARTIFEX

Keywords: crisis, economic model, paradigm, creative destruction, natural laws, animal spirits
JEL Codes: A10, E00, F63, O10, P00
DOI: 10.29302/oeconomica.2020.22.1.5

27. KNOWLEDGE ECONOMY AND ENTREPRENEURSHIP ENVIRONMENT IN ROMANIA

Authors: : Vasile Burja, Camelia Burja

Keywords: knowledge economy, Data Envelopment Analysis, entrepreneurship environment, research- development
JEL Codes: L26, O11, O32
DOI: 10.29302/oeconomica.2020.22.1.5

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

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

Keywords: economic development, human development, regional economic development
JEL Codes: O12, O15, R11, R58
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Zizi Goschin

Keywords: remittances, economic growth, Romania
JEL Codes: C51, F22
DOI: 10.29302/oeconomica.2020.22.1.5

30. FRACTAL CHARACTERISTICS OF WORLD MARKET COMMODITY DERIVATIVES

Authors: : Oksana Mihajlovsky Chernivtsi

Keywords: derivatives, clusters of investors, Hurst exponent, fractal analysis, fractal dimension.
JEL Codes: F30
DOI: 10.29302/oeconomica.2020.22.1.5

31. THE EVOLUTION OF REGIONAL DEVELOPMENT AGENCIES: TURKEY CASE

Authors: : Yılmaz Toktaş, Haktan Sevinç, Eda Bozkurt

Keywords: Regional Development, Regional Development Agencies, Regional Development Agencies in Turkey
JEL Codes: F00, O10, O18
DOI: 10.29302/oeconomica.2020.22.1.5

32. THE IMPORTANCE OF EMPLOYEE MOTIVATION TO INCREASE ORGANIZATIONAL PERFORMANCE

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

Keywords: motivation, human resource, job satisfaction.
JEL Codes: M54, J53
DOI: 10.29302/oeconomica.2020.22.1.5

33. ANALYZING ROMANIAN SPORTS ORGANIZATIONS MANAGEMENT USING ECONOMETRIC FRONTIER

Authors: : Alin Molcuţ

Keywords: sports performance, input-output, Balanced Score Card, football organizations, economic growth
JEL Codes: M 12, L 83
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Carmen Scorțe, Larisa Dragolea, Liliana Paschia

Keywords: tourism, macro-environment, indicators of tourist movement
JEL Codes: M 21, E 29
DOI: 10.29302/oeconomica.2020.22.1.5

35. KNOWLEDGE MANAGEMENT AND ORGANISATIONAL STRUCTURE DESIGN PROCESS

Authors: : Mihai Vărzaru, Anca Antoaneta Vărzaru

Keywords: knowledge management, organizational structure, structural forces, adocracy
JEL Codes: M12, M13, M21
DOI: 10.29302/oeconomica.2020.22.1.5

36. USING DISCRIMINANT ANALYSIS IN RELATIONSHIP MARKETING

Authors: : Iacob Cătoiu, Mihai Țichindelean

Keywords: relationship marketing, discriminant analysis, value chain, perceived value, satisfaction
JEL Codes: M31, C31
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Claudia Moisă, Andreea Muntean

Keywords: tourism development, tourism development strategy
JEL Codes: M31
DOI: 10.29302/oeconomica.2020.22.1.5

38. CULTURAL MARKETING IMPLICATIONS ON ALBA COUNTY DEVELOPMENT

Authors: : Andreea Muntean, Carmen Pastiu, Silvia Maican

Keywords: cultural marketing, tourism development, tourist motivation
JEL Codes: M31, L 83
DOI: 10.29302/oeconomica.2020.22.1.5

39. GREEN PURCHASE INTENTIONS OF ROMANIAN CONSUMERS

Authors: : Carmen Adina Pastiu

Keywords: Green Purchase Intention, Perceived Product Price, Perceived Product Quality, Organization's Green Image
JEL Codes: M31
DOI: 10.29302/oeconomica.2020.22.1.5

40. TOURIST SERVICES CONSUMER SATISFACTION (CRUISES)

Authors: : Janetta Sîrbu

Keywords: consumer, satisfaction, tourism, questionnaire
JEL Codes: M31, M37
DOI: 10.29302/oeconomica.2020.22.1.5

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

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

Keywords: consumers' privacy, direct communication tools, personal data protection
JEL Codes: M31
DOI: 10.29302/oeconomica.2020.22.1.5

1. BPMN PATTERNS USED IN MANAGEMENT INFORMATION SYSTEMS

Authors: : Gabriel Cozgarea, Adrian Cozgarea

Keywords: BPMN, BPMN Patterns, Workflow Patterns, Management Information Systems
JEL Codes: M15, M41
DOI: 10.29302/oeconomica.2020.22.1.5

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

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

Keywords: integrated reporting, framework, guiding principles, case study
JEL Codes: F63, M14
DOI: 10.29302/oeconomica.2020.22.1.5

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

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

Keywords: fair value, valuation, financial statements, disclosure index, determinants, European funding (subsidies).
JEL Codes: M40, M41
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Ibrahim Mert

Keywords: Fair value accounting, Turkish accounting, Romanian accounting
JEL Codes: M41
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Alexandra Ileana Mutiu

Keywords: grade structure, mid term exams, participation in class, class attendance, accounting
JEL Codes: M49
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Ileana Cosmina Pitulice, Cătălina Gorgan

Keywords: FADN, agriculture, financial reporting, income statement
JEL Codes: M41
DOI: 10.29302/oeconomica.2020.22.1.5

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

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

Keywords: relationship between accounting and taxation, practitioners' perceptions, Romania
JEL Codes: H20, H25, M40, M41
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Sorin-Ciprian Teiuşan, Ionela Cornelia Cioca

Keywords: green certificates; greenhouse gas emission certificates; accounting branch; analyze; accounts.
JEL Codes: M41; Q40; Q56
DOI: 10.29302/oeconomica.2020.22.1.5

9. CREATIVE ACCOUNTING, MEASUREMENT AND BEHAVIOR

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

Keywords: creative accounting, fairness, measurement, behavior, managerialism
JEL Codes: M41, D21, D81, G32
DOI: 10.29302/oeconomica.2020.22.1.5

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

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

Keywords: the internal quality control system, the public surveillance system of the financial audit activity, the quality control at the mission level, the quality control at the firm level, the objectives of the inspection of the quality control.
JEL Codes: M42
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Aurelia Ştefănescu, Eugeniu Ţurlea

Keywords: dissemination, financial information, transparency, central public administration, Romania
JEL Codes: M41, H83
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Nicolae Todea, Delia Corina Mihălţan

Keywords: censorial control, non-profit organization, specific objectives
JEL Codes: M49
DOI: 10.29302/oeconomica.2020.22.1.5

13. PLANNING IN CONDITIONS OF SLOVAK REPUBLIC COMPANIES

Authors: : Katarína Čulková, Adriana Csikósová, Jaroslav Janek

Keywords: financial planning, functional plan, planning process
JEL Codes: G 31
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Bogdan Dima, Alin Ionescu, Petru Tudoreanu

Keywords: Corporate Governance, Financial Structure, Indexation Model, Developing Countries
JEL Codes: G32, G34
DOI: 10.29302/oeconomica.2020.22.1.5

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

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

Keywords: stylized facts, stock returns, frontier markets
JEL Codes: G01, G14, G15
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Iulia Iuga

Keywords: concentration degree, index, correlation, influence.
JEL Codes: G21, L1, D40
DOI: 10.29302/oeconomica.2020.22.1.5

17. ASYMMETRIC INFORMATION IN INSURANCE FIELD: SOME GENERAL CONSIDERATIONS

Authors: : Ciprian Matiş, Eugenia Matiş

Keywords: asymmetric information, inconclusive results, biases, adverse selection, moral hazard
JEL Codes: G11, G22, D82
DOI: 10.29302/oeconomica.2020.22.1.5

18. A MONETARY CONDITIONS INDEX FOR ALBANIA

Authors: : Arjeta Vokshi (Abazi)

Keywords: monetary policy, interest rate, exchange rate, Monetary Conditions Index, real effective exchange rate
JEL Codes: E 52, E 58
DOI: 10.29302/oeconomica.2020.22.1.5

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

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

Keywords: value creation, diversification, discount, responsible strategic decision-making
JEL Codes: G0, M2, M21
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Attila Szora Tamaş, Ionela Gavrilă-Paven

Keywords: structural funds, efficient implementation, barriers in implementations, measures for improving the absorption
JEL Codes: D02, F60, F63
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Zheng Lu, Xiang Deng

Keywords: Western Development Strategy, Regional Policy, Policy effects, Western China
JEL Codes: E62, R11, R58
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Enver Krasniqi, Anisa Kume

Keywords: Entrepreneurship, Strategic activities, Innovation, Networking, Internalization, Organizational learning, Top management teams, Growth and firm's wealth.
JEL Codes: L260, O120
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Cristina Leovaridis

Keywords: working conditions, knowledge-intensive organizations, highly qualified employees, marketing- advertising, IT&C.
JEL Codes: J28, J24
DOI: 10.29302/oeconomica.2020.22.1.5

24. HOW THE ALBANIAN EXTERNAL ENVIRONMENT AFFECT THE CONSTRUCTION INDUSTRY

Authors: : Enida Pulaj (Brakaj), Vasilika Kume

Keywords: construction industry, external environment, PEST analysis.
JEL Codes: E60, L74, O11
DOI: 10.29302/oeconomica.2020.22.1.5

25. GETTING PERFORMANCE THROUGH SUSTAINABLE THINKING AND ACTION

Authors: : Mădălina Rădulescu

Keywords: Sustainable Development; Air Pollution, recycling, solid waste; Management, Leader,
JEL Codes: Q01, Q53, M12, M14
DOI: 10.29302/oeconomica.2020.22.1.5

26. THE ORGANIZATIONAL BENEFITS GENERATED BY THE MEMBERSHIP TO A CONGLOMERATE OF REGIONAL CLUSTERING TYPE. THE IMPLICATIONS OF “ROŞIA MONTANĂ PROJECT” ON CREATING A MINING CLUSTER IN THE “APUSENI MOUNTAINS” AREA FROM ROMANIA

Authors: : Lucian Sîrb

Keywords: regional mining cluster, ”Roşia Montană Project”, sustainable development.
JEL Codes: L14, L26, L72, M13, O20, O40, P13, Q01, Q31, Q32, R12, R58
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Ciprian-Dumitru Stoian

Keywords: Corporate Social Responsibility, Financial crisis, Crisis Management
JEL Codes: M14
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Carmen-Alexandra Baltariu, Andreea Cîrstea

Keywords: material accounting harmonization, consolidated financial statements, IFRSs, goodwill reporting practice
JEL Codes: M40, M41, M48
DOI: 10.29302/oeconomica.2020.22.1.5

2. SMALL BUSINESS DEVELOPMENT DURING THE CRISIS

Authors: : Sorin Briciu, Constantin Groza, Alina Puţan

Keywords: Balance, Financial Crisis, Small and Medium Enterprises (SMEs), Web Technology, XBRL.
JEL Codes: M10, M40, M41
DOI: 10.29302/oeconomica.2020.22.1.5

3. NEW DIMENSIONS OF PERFORMANCE MEASUREMENT

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

Keywords: economic environment, social environment, strategy, dashboard, performance indicators, entity
JEL Codes: M21, M41
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Iuliana Cenar

Keywords: professional judgment, accounting policies changes, estimates accounting changes, public institutions
JEL Codes: M41
DOI: 10.29302/oeconomica.2020.22.1.5

5. THE ACCOUNTING POLICIES AND PROCEDURES - DELIMITATIONS AND INTERFERENCES

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

Keywords: accounting policies, accounting procedures, financial statements, internal control, loyal image of the utility of the information
JEL Codes: M42, G28, G38
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Mircea Georgescu

Keywords: EGovernment, open source software, ereadiness, mobile government.
JEL Codes: O38, O33
DOI: 10.29302/oeconomica.2020.22.1.5

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

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

Keywords: Cabinet of accounting expertise; Chartered accountant; IT&C technologies; Accounting online software; Usability of IT technologies
JEL Codes: M41
DOI: 10.29302/oeconomica.2020.22.1.5

8. RETROSPECTIVE OF FINANCIAL REPORTING ON CAPITAL MARKET

Authors: : Diana Mureşan

Keywords: financial reporting, capital market, international accounting standards, financial information, disclosure
JEL Codes: G15, M41
DOI: 10.29302/oeconomica.2020.22.1.5

9. EVOLUTION AND PERFORMANCE ANALYSIS FOR WINE ENTITIES IN ROMANIA

Authors: : Dan Topor, Sorinel Căpuşneanu, Alina Puţan

Keywords: Performance, fixed expenses, variable expenses, decision, direct-costing
JEL Codes: M21, M41
DOI: 10.29302/oeconomica.2020.22.1.5

10. CORPORATE GOVERNANCE AND THE FINANCIAL REPORTING PROCESS

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

Keywords: Corporate governance, accounting information, financial reporting, disclosure index
JEL Codes: M41, G30
DOI: 10.29302/oeconomica.2020.22.1.5

11. A PARALEL BETWEEN THE INTERNATIONAL AUDIT STANDARDS REGARDING THE AUDIT REPORT WHICH IS APPLIED IN ROMANIA AND THE TECHNICAL AUDIT NORMS WHICH ARE APPLIED IN SPAIN

Authors: : Ioana Iuliana Pop (Grigorescu)

Keywords: audit report, types of opinions, ISA, Technical Spanish norms, communication with the users, harmonising process
JEL Codes: M42
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Adela Socol

Keywords: IFRS applying, active banks from Romania, independent audit, financial statements of banks
JEL Codes: M42, G21, G28
DOI: 10.29302/oeconomica.2020.22.1.5

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

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

Keywords: the principle of business continuity, ongoing capital, asset, circulating active
JEL Codes: M40, M41, M42
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Nicolae Balteş, Alina Teodora Ciuhureanu

Keywords: equity, physical capital, financial capital, maintaining the capital.
JEL Codes: G30, G32
DOI: 10.29302/oeconomica.2020.22.1.5

15. OPERATING RISK ANALYSIS FOR AGRICULTURAL INVESTMENTS

Authors: : Camelia Burja

Keywords: operating risk, agriculture, investment, degree of operating leverage
JEL Codes: L21, O22, Q14
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Florin Sebastian Duma, Ioan Alin Nistor

Keywords: EU ETS Market, Kyoto protocol, Trading
JEL Codes: G12, G15, G18
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Cosmin Enache, Ciprian Pânzaru

Keywords: Migration, Social Security, Panel Data
JEL Codes: F22, H53, C23
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Iulia Iuga, Ruxandra Lazea

Keywords: nonperforming loans, unemployment rate, analysis, correlation coefficient
JEL Codes: G21, C44
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Aurora Murgea

Keywords: beauty products, recession, lipstick effect, mood
JEL Codes: D01, D12, D53
DOI: 10.29302/oeconomica.2020.22.1.5

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

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

Keywords: errorism financing, criminal activities, money laundering, organized crime
JEL Codes: K14, K42
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Roman Angela, Rusu Valentina Diana

Keywords: Small and medium sized enterprises, EU, access to finance, bank loans, Basel III
JEL Codes: G21, G32, O16
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Serra Eren Sarıoğlu

Keywords: Demutualization of stock exchanges, Istanbul Stock Exchange, emerging stock markets
JEL Codes: G01, G2, G30
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Ovidiu Stoica, Delia-Elena Diaconaşu

Keywords: economic integration, financial supervision, EU, NAFTA, ASEAN, Mercosur, WAEMU
JEL Codes: E44, F36, G18
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Predrag Trpeski, Biljana Tashevska

Keywords: tax wedge, labour costs, hierarchical cluster analysis, unemployment.
JEL Codes: H24, J32, J38
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Camelia Burja

Keywords: climate changes, greenhouse gas emissions, agriculture, regression analysis
JEL Codes: O13,Q57
DOI: 10.29302/oeconomica.2020.22.1.5

26. REPORTING THE COMPANIES' SUSTAINABLE PERFORMANCE IN AGRICULTURE

Authors: : Vasile Burja

Keywords: financial reporting, environmental impact, sustainable performance, Life Cycle Assessment, agricultural holdings
JEL Codes: Q12, Q51, Q56
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Bazyli Czyżewski, Sebastian Stępień

Keywords: agriculture, UE, policy, reform, results
JEL Codes: E02, Q18
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Sandu Steliana, Irina Anghel

Keywords: challenges for R&D and innovation; Europe 2020 Strategy, Romanian R/D and Innovation system,
JEL Codes: O38
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Valentina Vasile, Mariana Bălan

Keywords: labour force mobility, immigrant jobs, high skilled youth
JEL Codes: M5
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Gheorghe Zaman

Keywords: FDI structure and types sustainable development, reinvested, profit, repatriate profit, transfer prices.
JEL Codes: O1, O3, D4, F21, F23, F32, F4, G34
DOI: 10.29302/oeconomica.2020.22.1.5

31. RELATIONSHIP MARKETING - THEORETICAL CONSIDERATION

Authors: : Iacob Cătoiu, Mihai Ţichindelean

Keywords: Relationship Marketing, Paradigm, Service Dominant Logic, Postmodernism
JEL Codes: M30, M31
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Shpëtim Çerri

Keywords: SERVQUAL, higher education, service quality, Albania,
JEL Codes: M31
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Larisa Loredana Dragolea, Denisa Adriana Cotîrlea

Keywords: cultural tourism, services, consumer, marketing;
JEL Codes: M31, M30, Z19
DOI: 10.29302/oeconomica.2020.22.1.5

34. NATURE AND DYNAMICS OF WORK GROUPS

Authors: : Maria Daniela Pipaş, Mohammad Jaradat

Keywords: group, group dynamics, communication, interaction, norms, values, membership
JEL Codes: M5
DOI: 10.29302/oeconomica.2020.22.1.5

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

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

Keywords: strategic marketing, competitive advantage, critical success factors
JEL Codes: M31
DOI: 10.29302/oeconomica.2020.22.1.5

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

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

Keywords: privacy literacy, personal data, consumer's private space, direct marketing, Romania
JEL Codes: M31
DOI: 10.29302/oeconomica.2020.22.1.5

1. COORDINATES OF SHORT-TERM BENEFITS GRANTED TO ACADEMICS

Authors: : Iuliana Cenar

Keywords: short-term benefits, rewards, academics, public universities
JEL Codes: M12, M41
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Dan Dacian Cuzdriorean, Dumitru Matiş

Keywords: relationship between accounting and taxation, IAS/IFRS, European Union
JEL Codes: H20; H25; M40; M41
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Sorin-Constantin Deaconu

Keywords: turnover, coefficient of variation, profit and loss account, Pearson's coefficient, financial statements.
JEL Codes: M 41, A 12
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Teodora Viorica Fărcaş, Adriana Tiron Tudor

Keywords: schools of commerce, accounting profession, Academy, alumni
JEL Codes: B25
DOI: 10.29302/oeconomica.2020.22.1.5

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

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

Keywords: Financial Regulations, Accounting Result, Investors, True and Fair Value, Risks
JEL Codes: M41
DOI: 10.29302/oeconomica.2020.22.1.5

6. CREATIVE DISCLOSURE - FEATURE OF CREATIVE ACCOUNTING

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

Keywords: creative disclosure, disclosure quality, disclosure credibility
JEL Codes: M41
DOI: 10.29302/oeconomica.2020.22.1.5

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

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

Keywords: management control, strategy, decision.
JEL Codes: M41
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Lavinia Minodora Takacs

Keywords: value relevance, transition economy, accounting earnings, equity valuation
JEL Codes: C23; M41
DOI: 10.29302/oeconomica.2020.22.1.5

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

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

Keywords: true and fair view, creative accounting, Papineau`s tree methodology
JEL Codes: M41
DOI: 10.29302/oeconomica.2020.22.1.5

10. AUDIT INFORMATION CONTENT

Authors: : Ioan Rus

Keywords: Internal audit, Information audit, specific levels of the information audit, operation systems, data centres, data bases, standards for the information audit, CISA® certifications, CISM® certifications.
JEL Codes: C810, C820, K400, D800, M420, L860, O510
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Evren Dilek Sengur

Keywords: Fraud prevention, fraud prevention measures, prevention of fraudulent financial statements, prevention of misappropriation of assets, prevention of corruption.
JEL Codes: M42
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Neculai Tabără, Mihaela Ungureanu

Keywords: corporate governance, internal audit, audit committee, corporate control
JEL Codes: M14, M42, O16
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Viorica Chirilă, Ciprian Chirilă

Keywords: business cycle, return, volatility, return-volatility relation
JEL Codes: G 11, C 58
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Imola Drigă

Keywords: financial risks, credit risk, liquidity risk, interest rate risk, currency risk
JEL Codes: G21, G32
DOI: 10.29302/oeconomica.2020.22.1.5

15. BANK LOANS AND SMALL FIRM FINANCING IN ROMANIA

Authors: : Daniela Rodica Silivestru(Popescu)

Keywords: SMEs, bank credit supply, bank credit demand, financing gap
JEL Codes: G30, G21, E51
DOI: 10.29302/oeconomica.2020.22.1.5

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

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

Keywords: unemployment, economic and financial downturn, occupancy,
JEL Codes: E24, J61, J64, J65
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Mousumi Bhattacharya

Keywords: Foreign investment inflows, Granger causality, industrial sector growth
JEL Codes: F21, O11
DOI: 10.29302/oeconomica.2020.22.1.5

18. DETERMINANTS OF THE AGRICULTURAL PRODUCTIVITY GROWTH AMONG ROMANIAN REGIONS

Authors: : Camelia Burja

Keywords: agricultural performance, regions, productivity, Data Envelopment Analysis
JEL Codes: O11, D24, Q12
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Vasile Burja

Keywords: sustainable business, environmental performance, environmental management, EMAS, environmental indicators
JEL Codes: Q51, Q56
DOI: 10.29302/oeconomica.2020.22.1.5

20. FOREIGN DIRECT INVESTMENT IN EMERGING AND DEVELOPED ECONOMIES

Authors: : Tatiana Dănescu, Paula Nistor

Keywords: foreign direct investment, emerging economies, developed economies, financial crisis
JEL Codes: F23, O4, O57, P45, M42
DOI: 10.29302/oeconomica.2020.22.1.5

21. ICT, INFORMATIONAL INNOVATION AND KNOWLEDGE-BASED ECONOMY

Authors: : Mohamed Neffati

Keywords: ICT, Informational innovation, competitive intelligence, competitive advantage, knowledge-based economy.
JEL Codes: D89, L86, M29, O39
DOI: 10.29302/oeconomica.2020.22.1.5

22. THE EVALUATION OF INTELLECTUAL PROPERTY USING QUANTITATIVE METHODS

Authors: : Valentin Ionuţ Niţu

Keywords: intellectual property, assessment, quantitative methods, patent, trademarks
JEL Codes: O31, O32, O33, O34
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Arjan Qefalia, Arbina Totoni

Keywords: Higher education, Continuous Quality Improvement, Bologna Process, Accreditation
JEL Codes: A22, A23, I23
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Oana Bărbulescu (Şeitan), Cristina Bălteanu

Keywords: qualitative marketing research, leasing, legislation.
JEL Codes: M31, G21, G28, K23
DOI: 10.29302/oeconomica.2020.22.1.5

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

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

Keywords: customer loyalty, retail chain, marketing strategies
JEL Codes: M31, D12
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Corina Pop Sitar

Keywords: purchasing management, business services, knowledge based economy
JEL Codes: L8, O32
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Carmen Giorgiana Bonaci, Adriana Tiron Tudor

Keywords: Fair value, accounting model, empirical studies, research literature
JEL Codes: M40, M41
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Sorin Briciu, Sorinel Căpuşneanu

Keywords: hidden costs, Activity-Based Costing, control, performance, opportunity costs.
JEL Codes: M21, M41
DOI: 10.29302/oeconomica.2020.22.1.5

3. FACTORS INFLUENCING THE COMPANIES' PROFITABILITY

Authors: : Camelia Burja Decemrie

Keywords: financial statements, regression analysis, performance, resource management
JEL Codes: D24, M48
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Vasile Burja

Keywords: region development, sustainable value, performance, sustainable spatial development, disparities
JEL Codes: O11, Q01, R11
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Iuliana Cenar

Keywords: contingent assets, contingent liabilities, accounting policies, probability, risk assessment
JEL Codes: M41
DOI: 10.29302/oeconomica.2020.22.1.5

6. RELATED PARTY TRANSACTIONS - OVERVIEW

Authors: : Alexandra Corlaciu, Adriana Tiron Tudor

Keywords: Related party transactions, related party disclosures, transfer pricing
JEL Codes: M41, M42, H25, H26
DOI: 10.29302/oeconomica.2020.22.1.5

7. RESTATEMENTS AND ADJUSTEMNTS IN ELABORATION OF CONSOLIDATED FINANCIAL STATEMENTS

Authors: : Sorin-Constantin Deaconu

Keywords: consolidated financial statements, accounting, accounting restatements, minor interests
JEL Codes: M 41, O 10
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Ioana-Maria Dragu, Adriana Tiron Tudor

Keywords: information, disclosure, compliance, correlation
JEL Codes: M41
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Claudiu-Marian Gruian

Keywords: intellectual capital, financial performance, value added intellectual coefficient, Bucharest Stock Exchange
JEL Codes: D24, L25
DOI: 10.29302/oeconomica.2020.22.1.5

10. ANALYSIS OF PROFITABILITY RATES IN BANK CREDITING

Authors: : Dragoş Ilie

Keywords: economic profitability, financial profitability, commercial profitability, real return on equity
JEL Codes: G32
DOI: 10.29302/oeconomica.2020.22.1.5

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

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

Keywords: Web Accounting, SMEs, Web Technology, XML, XBRL, IFRS
JEL Codes: M10, M 40, M41
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Alexandra Ileana Mutiu

Keywords: teaching strategies, constraints in teaching, international education standards
JEL Codes: M49
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Luminiţa Rus, Mariana Farcaş

Keywords: Balance sheet, Income statement, Cash flow statements
JEL Codes: M41
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Aurelia Ştefănescu, Eugeniu Ţurlea

Keywords: public sector entity, accrual accounting, financial reporting, International Public Sector Accounting Standards (IPSAS)
JEL Codes: M 41, H 83
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Dan Topor, Ioana Dorin, Alina Puţan

Keywords: Cost, Management Accounting, Information, Expenses.
JEL Codes: M41
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Eugeniu Ţurlea, Aurelia Ştefănescu, Florina Nicolae

Keywords: public sector entity, fixed tangible assets, accounting policies, International Public Sector Accounting Standards(IPSAS)
JEL Codes: M 41, H 83
DOI: 10.29302/oeconomica.2020.22.1.5

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

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

Keywords: corporate governance, internal control activities, risk strategy, risk tolerance, state revenues` management
JEL Codes: M42, G28, G38
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Tatiana Dănescu, Ovidiu Spătăcean

Keywords: Financial Investment Companies, corporate governance, principles, ethical codes, regulations
JEL Codes: M42, M14
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Nicoleta Farcane, Delia Deliu, Maria Gheorghian

Keywords: fair value, historical costs, fair value audit, volatility, economic crisis
JEL Codes: M10, M40, M42
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Oana Raluca Ivan

Keywords: audit fee, empirical research, econometric model, research literature
JEL Codes: M42, M40
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Ciprian Mihăilescu, Corina Ducu

Keywords: internal audit, corporate governance, risk management, credit institutions.
JEL Codes: M4
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Adela Socol

Keywords: Internal Banking Control Policy, Internal Banking Audit Statute, Typology and role of Internal Banking Audit
JEL Codes: M42, G21, G28
DOI: 10.29302/oeconomica.2020.22.1.5

23. FINANCIAL SUPERVISION STRUCTURE IN ROMANIA. A COMPARATIVE APPROACH

Authors: : Vasile Cocriş, Bogdan Căpraru

Keywords: central bank, financial stability, Romanian financial supervision and regulation structure, the FSU Index, the CBFA Index
JEL Codes: E58, G18, G28, L51
DOI: 10.29302/oeconomica.2020.22.1.5

24. TRENDS AND CHALLENGES OF ROMANIAN BROKERAGE INSURANCE MARKET

Authors: : Dan Constantin Dănuleţiu, Adina Elena Dănuleţiu

Keywords: insurance, brokers, distribution channels
JEL Codes: G22
DOI: 10.29302/oeconomica.2020.22.1.5

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

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

Keywords: banking efficiency, European integration, stochastic models, banking reform.
JEL Codes: C11, C73, F15, F36, G14, G21
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Teodor Hada, Dana Halga (Corpodean)

Keywords: correlations, stock market, statistical observation
JEL Codes: G24 - Investment Banking; Venture Capital; Brokerage; Ratings and Ratings Agencies
DOI: 10.29302/oeconomica.2020.22.1.5

27. COMPARATIVE STUDY ON THE EVOLUTION OF LOANS AND DEPOSITS BETWEEN THE ROMANIAN BANK FOR DEVELOPMENT (BRD) - GROUPE SOCIETE GENERALE AND THE ROMANIAN BANKING SYSTEM

Authors: : Iulia Iuga

Keywords: banking system; analyze; deposits; loans; correlation coefficient.
JEL Codes: G21; E58
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Angela Roman, Alina Camelia Şargu

Keywords: households' indebtedness, new EU member countries, vulnerabilities, loans to households, global crisis
JEL Codes: G21, E44, E51, R20
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Carmen Sandu, Nicolae Ghiba

Keywords: exchange rate, volatility, Romanian leu, international trade, depreciation, appreciation.
JEL Codes: F31, C32, E31
DOI: 10.29302/oeconomica.2020.22.1.5

30. THE ROMANIAN AGRICULTURE - BETWEEN MYTH AND REALITY

Authors: : Cristian - Marian Barbu

Keywords: performance, gaps, trade, most productive cereal-producing agriculture, vegetal agricultural production
JEL Codes: N50, O13, Q10
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Mihaela Bratu

Keywords: source of uncertainty, forecasts, accuracy, disaggregation over variables, strategy of prediction, DM test
JEL Codes: E21, E27,C51, C53
DOI: 10.29302/oeconomica.2020.22.1.5

32. CROSS-COUNTY INTERNAL MIGRATION AND CONVERGENCE IN ROMANIA

Authors: : Daniela Bunea

Keywords: internal migration, inequality indexes, convergence, non-linear model, panel data model
JEL Codes: J61, R11, R15
DOI: 10.29302/oeconomica.2020.22.1.5

33. FACTORS OF ECONOMIC DYNAMISM IN ASIAN COUNTRIES

Authors: : George Cornel Dumitrescu

Keywords: economic growth, human capital, foreign investment, education, culture
JEL Codes: O14, O15, O16, R11,
DOI: 10.29302/oeconomica.2020.22.1.5

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

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

Keywords: entrepreneurial potential, partnership, entrepreneurial culture
JEL Codes: A10, O10
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Olimpia Neagu

Keywords: R&D investment, human capital accumulation, knowledge-based society, knowledge workers
JEL Codes:
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Andreas Stamate

Keywords: monopoly, property rights, monopoly price, utility, consumer
JEL Codes: B53, D41, P14
DOI: 10.29302/oeconomica.2020.22.1.5

37. AN INVESTIGATIONAL RESEARCH ON THE CORRELATION BETWEEN THE MANAGER'S ROLE IN TRAINING PROGRAMS AND TRAINING TRANSFER IN A LOCAL GOVERNMENT OFFICE IN MALAYSIA

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

Keywords: Manager's role, training transfer, local government office in Malaysia
JEL Codes: M12
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Paula Bajdor, Larisa Dragolea

Keywords: risk management, gamification, tool, enterprise
JEL Codes: M19
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Paula Bajdor, Janusz K. Grabara

Keywords: supply chain management, enterprises, green supply chain
JEL Codes: L
DOI: 10.29302/oeconomica.2020.22.1.5

40. THE ENVIRONMENTAL APPROACH OF SLATINA CITY REGARDING WASTE MANAGEMENT

Authors: : Dana-Maria Oprea

Keywords: waste, management, environment, Slatina.
JEL Codes: Q50, Q52, Q57
DOI: 10.29302/oeconomica.2020.22.1.5

41. PROJECT MANAGEMENT - THEN AND NOW

Authors: : Diana Elena Ranf

Keywords: strategic, competences, management, project, changes.
JEL Codes: M16
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Viorica Ştefan, Mariana Chivu

Keywords: higher education quality reform, knowledge management education.
JEL Codes: I23
DOI: 10.29302/oeconomica.2020.22.1.5

43. EVOLUTIONS AND STRATEGIES ON THE FUTURES MARKET AT SIBEX

Authors: : Elida-Tomiţa Todăriţă

Keywords: stock exchange, evolution, derivates, Sibex, management
JEL Codes: M12
DOI: 10.29302/oeconomica.2020.22.1.5

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

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

Keywords: marketing environment turbulence, financial crisis, macroeconomic consequences, Romanian SME sector dynamic, sector attractiveness
JEL Codes: M16, M21, M31, O52
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Janusz K. Grabara, Bartłomiej Okwiet

Keywords: advertising, enterprise, marketing mix, Internet
JEL Codes: M19
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Claudia Olimpia Moisă

Keywords: youth travel, youth travel in Romania, development of youth travel.
JEL Codes: L83
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Andreea Muntean, Filimon Stremţan

Keywords: consumer satisfaction, consumer dissatisfaction, expectations, perceived performance, expectations disconfirmation, bank service
JEL Codes: M31
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Carmen Adina Paştiu

Keywords: : business to business, marketing activities, marketing analysis manager mentality
JEL Codes: M31, M14
DOI: 10.29302/oeconomica.2020.22.1.5

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

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

Keywords: Marketing, Local communities, Sustainable development
JEL Codes: M31
DOI: 10.29302/oeconomica.2020.22.1.5

1. PATRIMONIAL RESOURCES MANAGEMENT AND THE ECONOMIC PERFORMANCE OF COMPANIES

Authors: : Camelia Burja

Keywords: economic performance, regression analysis, modelling, patrimony management
JEL Codes: L25, M11
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Iuliana Cenar

Keywords: financial reporting, education institutions, cash accounting, accrual accounting
JEL Codes: M41
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Dana Simona Gherai, Diana Elisabeta Balaciu

Keywords: creative accounting, fraud, audit, financial statements.
JEL Codes: M41, M42, M49
DOI: 10.29302/oeconomica.2020.22.1.5

4. ECONOMIC INFORMATION SYSTEMS INTEROPERABILITY

Authors: : Vasile Irimia

Keywords: interoperability problem; economic information system; standard; enterprise interoperability
JEL Codes: D83, D85, M15, O14, O31, O33
DOI: 10.29302/oeconomica.2020.22.1.5

5. CHANGING LEARNING ENVIRONMENT THROUGH TECHNOLOGY

Authors: : Mihai Florin, Stanciu Andrei, Aleca Ofelia

Keywords: e-learning 2.0, computer based training, e-assessment, blended learning, distance learning
JEL Codes: D8, P28
DOI: 10.29302/oeconomica.2020.22.1.5

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

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

Keywords: accounting, auditing, accounting software, tax reporting.
JEL Codes: M40
DOI: 10.29302/oeconomica.2020.22.1.5

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

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

Keywords: environmental audit, financial audit, environmental aspects, accounting profession
JEL Codes: M41, O13, Q59
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Corina - Maria Ene, Andrei Ştefănescu

Keywords: underground economy, Multiple Indicators Multiple Causes (MIMIC), latent variable, structural equation model
JEL Codes: O17, H26
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Marius Dan Gavriletea, Aura Carmen Moga

Keywords: mandatory insurance, insurance premium, Romanian bonus-malus system
JEL Codes: G22, G28
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Mihai Ioan Mutaşcu, Dan Constantin Dănuleţiu

Keywords: tax, growth, VAR analysis, impulse functions, effects
JEL Codes: E62, H21, O40
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Adela Socol

Keywords: Loan Loss Provisions, Loan Classification in Romanian Banking System, Provision Coefficient
JEL Codes: G21, G28
DOI: 10.29302/oeconomica.2020.22.1.5

12. REGIONAL DISPARITIES OF AGRICULTURAL PERFORMANCE IN ROMANIA

Authors: : Vasile Burja

Keywords: agriculture, Data Envelopment Analysis, sustainable performance, efficiency frontier, developing regions
JEL Codes: N50, O13, Q001
DOI: 10.29302/oeconomica.2020.22.1.5

13. THE SOCIAL COMPONENT OF THE COMMUNITY JUSTICE REFORM

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

Keywords: community justice reform, European citizenship, European Court of Human Rights.
JEL Codes: H80, J18, K10
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Andreea Daniela Moraru

Keywords: tourism services, international context, development, diversification, tourism dynamics
JEL Codes: M31, L83, C12
DOI: 10.29302/oeconomica.2020.22.1.5

15. BARRIERS IN THE MATHEMATICAL MODELLING OF DECISION-MAKING

Authors: : Popescu Oana

Keywords: decision, decision-making, decision theory, game theory, economic modeling
JEL Codes: C18, C51, C70, D70, D80, D90
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Scorţe Carmen

Keywords: Tourism, macro-environment, tourist traffic indicators
JEL Codes:
DOI: 10.29302/oeconomica.2020.22.1.5

17. NATIONAL PUBLICATIONS FOR THE YOUNG ECONOMISTS

Authors: : Sorin-Ciprian Teiuşan, Ioana Călean

Keywords: CNCSIS/CNCS; economics; research; researchers; results; scientifical journals.
JEL Codes: A10, A30
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Mariana Vancea

Keywords: mergers and acquisitions, post-acquisition integration, organizational culture, human capital
JEL Codes: M10, M14
DOI: 10.29302/oeconomica.2020.22.1.5

1. CORPORATE SOCIAL RESPONSIBILITY. EXAMPLE ROŞIA MONTANĂ GOLD CORPORATION

Authors: : Vasile Burja, Silvia - Ştefania Mihalache

Keywords: corporate social responsibility, stakeholder, social impact
JEL Codes: M14, Q01
DOI: 10.29302/oeconomica.2020.22.1.5

2. A NEW EDUCATIONAL MODEL FOR CRIMINALITY PREVENTION

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

Keywords: model of education, new educational model, deficient social education, criminality prevention strategy.
JEL Codes: A14, I23, K14
DOI: 10.29302/oeconomica.2020.22.1.5

3. EVOLUTION OF THE LABOUR MARKET IN THE ROMANIAN ECONOMY

Authors: : Ionela Gavrilă-Paven, Dumitru Ciucuronomic

Keywords: labour market, productivity level, prices consumption index, monthly medium salary
JEL Codes: D24, J24, J31, O31
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Ionela Gavrilă-Paven, Mălina Cordoş

Keywords: entrepreneurial potential, sustainable development, uncovered activity sectors.
JEL Codes: E00
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Oana Gherghinescu

Keywords: Model Construction and Estimation, Model Evaluation and Testing, Regional Development Policy
JEL Codes: C51, C52, R58
DOI: 10.29302/oeconomica.2020.22.1.5

6. GLOBALIZATION AND POVERTY IN ROŞIA MONTANĂ

Authors: : Lucia Ispas-Pascaru, Mihai Pascaru

Keywords: globalization, objective poverty, subjective poverty, corporate social responsibility, sustainable development.
JEL Codes: E00
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Grondys Katarzynat, Beata Ślusarczyk

Keywords: steel sector, economic crisis, reorganization
JEL Codes: L61
DOI: 10.29302/oeconomica.2020.22.1.5

8. ASPECTS OF THE YOUTH TRAVEL DEMAND

Authors: : Claudia Olimpia Moisă

Keywords: youth travel, tourism demand, youth travel demand.
JEL Codes: M31, L83
DOI: 10.29302/oeconomica.2020.22.1.5

9. STUDY REGARDING ENZYMATIC CHARACTERISTICS ON THE FLOUR

Authors: : Maria Popa, Roxana Bostan

Keywords: enzyme, alfa amylase, flour, falling time
JEL Codes: Q10
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Cristian Şipeţean, Oana Ivan

Keywords: globalization, borders, conflict, economy.
JEL Codes: E00
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Vasile Burja, Camelia Burja

Keywords: resources management, economic value added, rotation speed, economic performance, analysis model
JEL Codes: G12, G31, M21
DOI: 10.29302/oeconomica.2020.22.1.5

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

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

Keywords: customer flow, queuing theory, waiting system, waiting line, efficiency
JEL Codes: A12, C41, C46, L84
DOI: 10.29302/oeconomica.2020.22.1.5

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

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

Keywords: risk management, plan, project control and monitoring.
JEL Codes:
DOI: 10.29302/oeconomica.2020.22.1.5

15. DECISION TREES - A PERSPECTIVE OF ELECTRONIC DECISIONAL SUPPORT

Authors: : Nicolae Mărginean, Janetta Sîrbu, Dan Racoviţan

Keywords: tree, decision, risk, rollback, certainty
JEL Codes: M15
DOI: 10.29302/oeconomica.2020.22.1.5

16. THE DISTINCTIVENESS OF THE YOUTH TRAVEL PRODUCT

Authors: : Claudia Olimpia Moisă

Keywords: youth travel, tourism product, youth travel product.
JEL Codes: M31, L83
DOI: 10.29302/oeconomica.2020.22.1.5

17. ASSERTIVE COMMUNICATION SKILLS

Authors: : Maria Daniela Pipaş, Mohammad Jaradat

Keywords: ability, assertiveness, assertive behavior, passive behavior, aggressive behavior, submissive communication
JEL Codes: D83, M12
DOI: 10.29302/oeconomica.2020.22.1.5

18. CULTURAL DIFFERENCES IN PROJECT MANAGEMENT

Authors: : Diana Elena Ranf

Keywords: cultural, management, project, tool.
JEL Codes: M16
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Yakup Selvi, Aslı Türel

Keywords: Derivative Instruments, IAS 39, IFRS 7, Hedge Accounting,
JEL Codes: G32, M41
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Yakup Selvi, Fatih Yilmaz

Keywords: privatization, accounting, financial reporting, emerging economies, state owned enterprises
JEL Codes: M41, L33
DOI: 10.29302/oeconomica.2020.22.1.5

21. INNOVATIVE BUSINESS MODELS IN THE MEDIA INDUSTRY

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

Keywords: business models, innovation, vertical differentiation, horizontal integration, proprietary products, open products, media industry, monopoly
JEL Codes: O31, L17
DOI: 10.29302/oeconomica.2020.22.1.5

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

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

Keywords: reverse logistics, waste management, industrial waste, sustainable development.
JEL Codes: M10, M11, M12
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Radu Todoran

Keywords: management; waste water; methods
JEL Codes: M11
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Elida-Tomiţa Todăriţă

Keywords: conflict, conflict resolution, conflict in the organization, conflict management.
JEL Codes: M12
DOI: 10.29302/oeconomica.2020.22.1.5

25. ROMANIAN CONSUMER PERCEPTION TOWARDS MOBILE MARKETING CAMPAIGNS

Authors: : Iacob Cătoiu, Daniel Adrian Gârdan

Keywords: mobile marketing, qualitative research, brand awareness, consumer attitude.
JEL Codes: M37, M31
DOI: 10.29302/oeconomica.2020.22.1.5

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

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

Keywords: cultural heritage, natural resources, tourism competitiveness, Central and Eastern Europe
JEL Codes: L83, M31
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Iulia Iuga, Ruxandra Radoviciu

Keywords: bank, small and medium business, market
JEL Codes: M31
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Andreea Cipriana Muntean

Keywords: consumer satisfaction, banking services, consumer behavior, repurchase intentions, economic efficiency
JEL Codes: M 31
DOI: 10.29302/oeconomica.2020.22.1.5

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

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

Keywords: blog, marketing, promotion, advertising
JEL Codes: M30, M31
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Silvia Ştefania Mihalache, Filimon Stremţan

Keywords: corporate social responsibility, Alba Iulia enterprises, sustainable development
JEL Codes: M 14, Q 01
DOI: 10.29302/oeconomica.2020.22.1.5

1. INDICATORS OF THE GLOBAL REPORTING INITIATIVE REGARDING SUSTAINABLE DEVELOPMENT

Authors: : Leontina Beţianu

Keywords: environmental indicators, annual report, sustainable development
JEL Codes: M1, M4, Q5
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Sorin Briciu, Sorinel Căpuşneanu

Keywords: dashboard, balanced scorecard, benchmarking, Activity-Based Costing, performance.
JEL Codes: M21, M41
DOI: 10.29302/oeconomica.2020.22.1.5

3. PARTICIPATION AS A FORM OF ECONOMIC ACTIVITY

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

Keywords: participations, information flow, decisional support
JEL Codes: M41
DOI: 10.29302/oeconomica.2020.22.1.5

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

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

Keywords: assurance, financial reporting, economical global crisis;
JEL Codes: G, Z, M;
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Camelia Burja, Vasile Burja

Keywords: financial analysis, agricultural holdings, patrimony, performance, European agriculture
JEL Codes: M41, O12, O13
DOI: 10.29302/oeconomica.2020.22.1.5

6. E-LEARNING MANAGER

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

Keywords: e-learning manager, skill set
JEL Codes: A2, M12, M15
DOI: 10.29302/oeconomica.2020.22.1.5

7. CASH ACCOUNTING STANDARDIZATION IN THE PUBLIC SECTOR

Authors: : Cenar Iuliana

Keywords: cash accounting, public sector, standardization, public budget, international accounting referential
JEL Codes: M41
DOI: 10.29302/oeconomica.2020.22.1.5

8. CONTROVERSIES ON INTEGRATED ACCOUNTING SYSTEM

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

Keywords: integrated accounting system, ERP(Enterprise Resource Plannig), XBRL Extensible Business Reporting Language).
JEL Codes: M41 - Accounting
DOI: 10.29302/oeconomica.2020.22.1.5

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

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

Keywords: accounting, taxation, income tax, listed companies, Romania
JEL Codes: H20; H25; M40; M41
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Sorin Domnişoru, Oana Gherghinescu, Radu Ogarca

Keywords: management, control, verification, evaluation, audit
JEL Codes: M 10, M 42
DOI: 10.29302/oeconomica.2020.22.1.5

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

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

Keywords: European System of Accounts ESA 95, subsector, receivables, financial statements,
JEL Codes: M41
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Nicoleta Farcane, Elena Iordache, Victoria Bogdan

Keywords: accounting profession, estimations, evaluation, financial reporting.
JEL Codes: M41
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Man Mariana, Gădău Liana

Keywords: financial statements, profit and loss account, financial performance, results
JEL Codes: M40, M41
DOI: 10.29302/oeconomica.2020.22.1.5

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

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

Keywords: Financial reporting, accounting systems, accounting information, fair value, historical cost
JEL Codes: M40, M41
DOI: 10.29302/oeconomica.2020.22.1.5

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

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

Keywords: Controlling, Competitiveness, USALI
JEL Codes: L21
DOI: 10.29302/oeconomica.2020.22.1.5

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

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

Keywords: data warehouse, education, analysis, performance, multidimensional
JEL Codes: I21, I22, C82, C88
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Adriana Tiron-Tudor, Raluca Valeria Raţiu

Keywords: consolidated financial statements, IFRS, harmonization, disclosure
JEL Codes: M41
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Adriana Tiron Tudor, Ioana-Maria Dragu

Keywords: accounting, harmonization, intangible, measurement.
JEL Codes: M41
DOI: 10.29302/oeconomica.2020.22.1.5

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

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

Keywords: Environmental Protection, Environmental accounting, environmental costs, Protection
JEL Codes: M41, O13
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Ana Maria Cordoş

Keywords: tax evasion, social relationships, taxpayer, crime.
JEL Codes: E62, G28
DOI: 10.29302/oeconomica.2020.22.1.5

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

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

Keywords: audit planning, Financial Investment Companies, analytical procedures, rating valuation, rating models, going concern.
JEL Codes: M42
DOI: 10.29302/oeconomica.2020.22.1.5

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

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

Keywords: Based Internal Audit, Internal Controls, Risk Assessment, Risk Management,
JEL Codes: G32
DOI: 10.29302/oeconomica.2020.22.1.5

23. DIMENSIONS AND CHALLENGES OF SOCIAL RESPONSIBILITY

Authors: : Nicolae Cornel Jucan, Sabina Mihaela Jucan

Keywords: business, corporate social responsibility (CSR), environment, globalization, management, sustainable development.
JEL Codes: A 13
DOI: 10.29302/oeconomica.2020.22.1.5

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

Authors: : Nicolae Cornel Jucan, Mihaela Sabina Jucan

Keywords: Business, Culture, Decision making, Electronics, Ethics, Globalization, Information, Management, Responsibility.
JEL Codes: A13
DOI: 10.29302/oeconomica.2020.22.1.5

25. JONES, DECHOW AND KASZNIK MODELS SIGNIFICANCE IN THE ROMANIAN ECONOMIC ENVIRONMENT

Authors: : Dumitru Matiş, Alina Beattrice Vladu, Laura Negrea, Lucia Sucala

Keywords: earnings management, manipulation, cash flow
JEL Codes: M41
DOI: 10.29302/oeconomica.2020.22.1.5

26. INTERNAL AUDIT REGULATIONS IN ROMANIA AND THEIR CONVERGENCE TO EUROPEAN EXIGENCIES

Authors: : Victor Munteanu, Marilena Zuca, Alice Ţînţă

Keywords: internal audit, corporative governance, management-audit relation.
JEL Codes: M42
DOI: 10.29302/oeconomica.2020.22.1.5

27. QUALITATIVE FACTORS OF MATERIALITY - A REVIEW OF EMPIRICAL RESEARCH

Authors: : Emil Irimie Popa, Ancuţa Georgeta Şpan, Timea Melinda Fulop

Keywords: materiality, quantitative factors, professional judgment, reviews of research.
JEL Codes: M41, M42, M48
DOI: 10.29302/oeconomica.2020.22.1.5

28. CORPORATE SOCIAL RESPONSIBILITY IN THE TIME OF FINANCIAL CRISIS: EVIDENCE FROM TURKEY

Authors: : Yakup Selvi, Eva Wagner, Ahmet Türel

Keywords: Corporate Social Responsibility (CSR), Reputation, Financial Crisis
JEL Codes: M14
DOI: 10.29302/oeconomica.2020.22.1.5

29. SIGNIFICANT DOUBT ABOUT THE GOING CONCERN ASSUMPTION IN AUDIT

Authors: : Adela Socol

Keywords: Professional judgment, Audit evidence, Management's use of going concern assumption.
JEL Codes: M42, M41, L21
DOI: 10.29302/oeconomica.2020.22.1.5

30. ANALYSIS OF AUDIT MARKET AND AUDIT FIRMS ACTIVITY IN LITHUANIA

Authors: : Jurate Steponaviciute, Algis Zvirblis, Liudmila Zumeriene

Keywords: audit market, audit market concentration, audit firms, audit activity income.
JEL Codes: M42, L19
DOI: 10.29302/oeconomica.2020.22.1.5

31. CONSIDERATIONS ON AUDIT OF GROUP FINANCIAL STATEMENTS

Authors: : Attila Tamas Szora, Iulian Bogdan Dobra

Keywords: Consolidated Financial Statements, The 7th European Directive, Financial Audit
JEL Codes: M42, M41
DOI: 10.29302/oeconomica.2020.22.1.5

32. FINANCIAL AUDIT IN AN ARENA CONTEXT. AN ANALYSIS AT THE MESO-LEVEL

Authors: : Eugeniu Ţurlea, Aurelia Ştefănescu, Mihaela Mocanu

Keywords: financial audit, arena, interactions, strategic thinking
JEL Codes: M42
DOI: 10.29302/oeconomica.2020.22.1.5

33. CORPORATE GOVERNANCE AND CREATIVE ACCOUNTING: TWO CONCEPTS STRONGLY CONNECTED? SOME INTERSTING INSIGHTS HIGHLIGHTED BY CONSTRUCTING THE INTERNAL HISTORY OF A LITERATURE

Authors: : Alina Beattrice Vladu, Dumitru Matiş

Keywords: corporate governance, creative accounting, Papineau`s hierarchy
JEL Codes: M41
DOI: 10.29302/oeconomica.2020.22.1.5

34. APPLYNG THE PRINCIPLES OF CORPORATE GOVERNANCE IN CENTRAL AND EASTERN EUROPEAN COUNTRIES, THE NATIONAL CHARACTERISTICS AND PARTICULARITIES OF CORPORATE GOVERNING IN THE ROMANIAN ECONOMY

Authors: : Zapodeanu Daniela, Kolozsi Lucia, Durgheu Liliana

Keywords: corporate governance, governance principles, stakeholders, Romanian companies
JEL Codes: G38
DOI: 10.29302/oeconomica.2020.22.1.5

35. CONTROLLING AND THE CLUSTERIZATION OF THE COMPETITIVE GENERATING ACTIVITY

Authors: : Emil Chirilă

Keywords: controlling, management system, enterprise, clusterization
JEL Codes: G31, G30
DOI: 10.29302/oeconomica.2020.22.1.5

36. WORKING CAPITAL MANAGEMENT AND PROFITABILITY: A CASE OF ALBA COUNTY COMPANIES

Authors: : Adina Elena Dănuleţiu

Keywords: working capital, profitability, Days Sales Outstanding, Days Inventory Outstanding, Days Payable Outstanding, Days Working Capital
JEL Codes: G11, G30, G31
DOI: 10.29302/oeconomica.2020.22.1.5

37. THE INVOLVEMENT OF THE BANKING SECTOR IN CO-FINANCING EUROPEAN FUNDED PROJECTS PROPOSED BY ROMANIAN PRIVATE COMPANIES

Authors: : Laurenţiu Droj

Keywords: SME, European financing, European Union, European Funded Programs, Banking, National Guarantee Fund for SMEs
JEL Codes: G38, G21, G32, F36, F35
DOI: 10.29302/oeconomica.2020.22.1.5

38. DECISIONS REGARDING INVESTMENTS IN RENEWABLE ENERGY

Authors: : Hada Teodor, Tamas Attila Szora

Keywords: renewable energy, cost-benefit analysis, IRR, NPV, investment decision
JEL Codes: Q27, G21, E22, D63
DOI: 10.29302/oeconomica.2020.22.1.5

39. THE ANALYSIS OF THE CORRELATION BETWEEN THE LEVEL OF THE BANK FEES FOR CARDS AND THE NUMBER OF ACTIVE CARDS, CONDUCTED WITH THE HELP OF THE „PEARSON” COEFFICIENT

Authors: : Iuga Iulia

Keywords: transactions, active cards, cards, Pearson coefficient.
JEL Codes: G21
DOI: 10.29302/oeconomica.2020.22.1.5

40. CRISIS REGULATION DEMAND

Authors: : Mohammad Jaradat, Marius M. Motocu

Keywords: crisis, capital buffer, leverage ratio, pro-cyclicality, liquidity coverage ratio.
JEL Codes: G21
DOI: 10.29302/oeconomica.2020.22.1.5

41. ANALYSING THE HOUSING MARKET STRUCTURE IN ROMANIA AND TURKEY UNDER THE GLOBAL FINANCIAL CRISIS EFFECT

Authors: : Murat Kıyılar, Ali Hepşen

Keywords: Housing Market, Mortgage Loans, Bank Lending, Financial Crisis, Romania, Turkey
JEL Codes: E30, E44, L74, R10, R20, R30
DOI: 10.29302/oeconomica.2020.22.1.5

42. CONSIDERATIONS ON FISCAL HARMONIZATION IN THE EU IN THE FIELD OF VALUE ADDED TAX

Authors: : Ioan Lazăr, Laura Lazăr

Keywords: fiscal harmonization, EU tax policy, national tax systems, Value Added Tax (VAT), common VAT system;
JEL Codes: K34, H21, H25, H32
DOI: 10.29302/oeconomica.2020.22.1.5

43. THE MEANS OF ANALYSIS AND EVALUATION FOR CORPORATE PERFORMANCES

Authors: : Tewolde Melles Hagos, Gubán Pal

Keywords: SWOT analysis, EVA, Balanced Scorecard, customer, internal process, learning and innovation and financial performance, as well as ratio analysis.
JEL Codes: L25
DOI: 10.29302/oeconomica.2020.22.1.5

44. CORRUPTION AND SOCIAL WELFARE IN THE EU27 COUNTRIES

Authors: : Mihai Mutaşcu, Dan Constantin Dănuleţiu

Keywords: corruption, social welfare, EU27
JEL Codes: D73, I30
DOI: 10.29302/oeconomica.2020.22.1.5

45. ECONOMETRIC MODELING OF ROMANIA'S PUBLIC HEALTHCARE EXPENSES - COUNTY PANEL STUDY

Authors: : Ioan Alin Néstor, Viorela Ligia Văidean

Keywords: public healthcare expenditure, panel data, correlation, fixed effects model.
JEL Codes: H51, C23, C33
DOI: 10.29302/oeconomica.2020.22.1.5

46. THE INTERRELATIONS BETWEEN THE CENTRAL AND LOCAL BUDGETS IN ROMANIA - PROBLEMS AND POSSIBLE SOLUTIONS

Authors: : Florin Oprea

Keywords: public budgetary systems, intergovernmental fiscal relations, local financial autonomy
JEL Codes: H 7
DOI: 10.29302/oeconomica.2020.22.1.5

47. DETERMINANT FACTORS OF THE INVESTMENT PERFORMANCE OF VOLUNTARY PENSION FUNDS IN ROMANIA

Authors: : Victoria Şeulean, Luiza Moş

Keywords: Voluntary private pension,investments, value of the fund unit
JEL Codes: J32,G32
DOI: 10.29302/oeconomica.2020.22.1.5

48. SEARCHING FOR HUMAN CAPITAL DETERMINANTS OF FOREIGN DIRECT INVESTMENT INFLOWS IN THE EU NEW MEMBER STATES

Authors: : Ioan Talpos, Cosmin Enache

Keywords: foreign direct investment, human capital
JEL Codes: F21, J24, C23
DOI: 10.29302/oeconomica.2020.22.1.5

49. ROMANIAN PRE-UNIVERSITY EDUCATION FINANCING. IDEAL VS. REALITY

Authors: : Dan Ţogoe

Keywords: pre-university education reform, financing, decentralization.
JEL Codes: H52, H61, H75, H76
DOI: 10.29302/oeconomica.2020.22.1.5

50. LINKING MONEY SUPPLY WITH THE GROSS DOMESTIC PRODUCT IN ROMANIA

Authors: : Daniela Zapodeanu, Mihail Ioan Cociuba

Keywords: money supply (M3), GDP, seasonality, stationarity, cointegration, DVAR.
JEL Codes: G17, C51
DOI: 10.29302/oeconomica.2020.22.1.5

1. THE IMPACT OF GLOBAL CRISIS ON ROMANIA'S ECONOMIC DEVELOPMENT

Authors: : Zaman Gheorghe, Georgescu George

Keywords: international financial crisis, global recession, causes and effects of the crisis, anti-crisis remedies, external debt, sustainable development.
JEL Codes: E44, F01, G01, G15
DOI: 10.29302/oeconomica.2020.22.1.5

2. MINIMUM WAGE INSTITUTION IN THE FINANCIAL AND ECONOMIC CRISIS. POLICIES AND PRACTICES.

Authors: : Valentina Vasile

Keywords: minimum wage, financial crisis, labour market
JEL Codes: J30, G01, J40
DOI: 10.29302/oeconomica.2020.22.1.5

3. THE PERFORMANCE MANAGEMENT IN PUBLIC INSTITUTIONS OF HIGHER EDUCATION AND THE ECONOMIC CRISIS

Authors: : Rodica Gherghina , Florin Văduva , Mirela Anca Postole

Keywords: economic crisis, performance, indicators, education
JEL Codes: I21, H52
DOI: 10.29302/oeconomica.2020.22.1.5

4. THE ROLE OF EDUCATION IN THE KNOWLEDGE-BASED SOCIETY DURING THE ECONOMIC CRISIS

Authors: : Ion Pârgaru, Rodica Gherghina, Ioana Duca

Keywords: education, knowledge-based society, economic crisis
JEL Codes: H52, I21
DOI: 10.29302/oeconomica.2020.22.1.5

5. DETERMINATION OF USERS SATISFACTION LEVEL REGARDING THE QUALITY OF E-SERVICES PROVIDED BY “BOGDAN-VODĂ” UNIVERSITY

Authors: : Sidonia Otilia Cernea, Janetta Sîrbu , Nicolae Mărginean

Keywords: quality, e-services, expectations, perceptions, users, dimensions, indicators.
JEL Codes: L15, L86, M15
DOI: 10.29302/oeconomica.2020.22.1.5

6. EUROPEAN PERSPECTIVES ON COMPETITIVENESS AND RESEARCH IN A KNOWLEDGE-BASED ECONOMY. WHERE DOES ROMANIA STAND?

Authors: : Monica Boldea, Maria Otil, Ionut Dragoi

Keywords: economic development, regional policy, R&D, competitiveness, innovation
JEL Codes: E6, R12
DOI: 10.29302/oeconomica.2020.22.1.5

7. CURRENT ECONOMIC CRISIS IN ROMANIA

Authors: : Liviu-Stelian Begu, Laura Patache, Alexandra Irod

Keywords: crisis, econometrics, endogenous variables, exogenous variables
JEL Codes: E01, E17, E20, E32, E40
DOI: 10.29302/oeconomica.2020.22.1.5

8. “YESTERDAY'S” NATALITY - “TOMORROW'S” WORKFORCE

Authors: : Roxana Mihaela Pivodă, Camelia Boarcăş

Keywords: human stock, the pyramid of ages, the demographic transition
JEL Codes: J00
DOI: 10.29302/oeconomica.2020.22.1.5

9. MIGRATION OF THE WORKFORCE - PANORAMIC VIEW

Authors: : Roxana Mihaela Pivodă, Camelia Boarcăş

Keywords: spatial mobility, residential status, immigration-emigration
JEL Codes: O15
DOI: 10.29302/oeconomica.2020.22.1.5

10. EUROPEAN CRISIS' EFFECTS UPON THE ROMANIAN ECONOMY

Authors: : Ionela Gavrila-Paven

Keywords: financial crisis, recession, state aid rules, state support schemes, gross domestic product
JEL Codes: D24, O31
DOI: 10.29302/oeconomica.2020.22.1.5

11. STRUCTURAL FUNDS AND OVERCOMING THE ECONOMIC CRISIS

Authors: : Emilian M. Dobrescu, Cristina Barna

Keywords: structural funds, operational program, cohesion policy, economic crisis
JEL Codes: F15, F36, F39
DOI: 10.29302/oeconomica.2020.22.1.5

12. CLIMATE CHANGES - ESSENTIAL CHALLENGE FOR THE ECONOMY OF KNOWLEDGE

Authors: : Emilian M. Dobrescu, Diana-Mihaela Pociovălişteanu, Gabriel Popescu

Keywords: economy of knowledge, educational model, cohesion policy, changes
JEL Codes: F15, F36, F39
DOI: 10.29302/oeconomica.2020.22.1.5

13. THE POWER'S MECHANISM OF A MONOPOLY IN A MARKET ECONOMY

Authors: : Antoniu Predescu , Iuliana Predescu, Stela Aurelia Toader, Mihai Aristotel Ungureanu

Keywords: monopoly, monopolist, elasticity, demand
JEL Codes: D42
DOI: 10.29302/oeconomica.2020.22.1.5

14. ROMANIA'S REAL CONVERGENCE TO THE EUROPEAN UNION

Authors: : Dragoş Mihai Ungureanu, Ruxandra Dana Vilag, George Horia Ionescu, Florian Bogdan Stoian

Keywords: Real convergence, nominal convergence, integration, European Union
JEL Codes: F36, F33, O52
DOI: 10.29302/oeconomica.2020.22.1.5

15. OPPORTUNITY COST OF EDUCATIONAL HUMAN CAPITAL INVESTMENT. APPLICATION FOR THE POSITION OF BENEFICIARY-INVESTOR

Authors: : Florea Voiculescu

Keywords: opportunity cost, educational human capital, investment in education
JEL Codes: I Health, Education and Welfare; A General Economics and Teaching
DOI: 10.29302/oeconomica.2020.22.1.5

16. PROMOTING ENTREPRENEURSHIP AND DEVELOPING AN ENVIRONMENT FAVORABLE TO SMES

Authors: : Carmen Nastase, Mihai Popescu, Carmen Boghean

Keywords: enterprises, innovation, investment, networks, university
JEL Codes: O12, A23
DOI: 10.29302/oeconomica.2020.22.1.5

17. THE DEGREE OF PARTICIPATION IN THE GLOBAL MARKET - A FINANCIAL MARKETS GLOBALISATION CRITERION

Authors: : Ioana Duca, Ion Pârgaru, Florin Văduva

Keywords: degree of participation in the global financial market, international financial markets, Euromarkets, home bias
JEL Codes: G15
DOI: 10.29302/oeconomica.2020.22.1.5

18. ANALYSIS OF PRODUCT FLOW DURING THE PROCESS OF WAREHOUSING

Authors: : Anna Wisniewska-Salek

Keywords: warehousing process, products flow, EDI
JEL Codes: L6
DOI: 10.29302/oeconomica.2020.22.1.5

19. PROCUREMENT PROCESS IN POWER ENERGY ENTERPRISE

Authors: : Janusz Grabara, Aleksandra Nowakowska

Keywords: supply management, procurement process
JEL Codes: L9
DOI: 10.29302/oeconomica.2020.22.1.5

20. ALLIANCE MANAGEMENT

Authors: : Diana Elena Ranf, Elida Todăriţa

Keywords: globalization, alliance managers, alliance management, strategic alliance.
JEL Codes: M16
DOI: 10.29302/oeconomica.2020.22.1.5

21. THE NECESSITY AND EFFICIENT USAGE OF MANAGERIAL COMMUNICATION WITHIN ORGANISATIONS DURING CRISIS SITUATIONS. DRAWING-UP THE CONTENT OF A CRISIS PLANNING

Authors: : Elida-Tomiţa Todăriţă, Diana Elena Ranf

Keywords: managerial communication, crisis management, crisis planning, crisis situations, organisation
JEL Codes: M11
DOI: 10.29302/oeconomica.2020.22.1.5

22. DECENTRALIZATION AND LOCAL AUTONOMY - LOCAL PUBLIC MANAGEMENT DEFINING PRINCIPLES

Authors: : Petronela Zaharia, Irina Bilouseac

Keywords: local public management, public administration, decentralization, local autonomy, administrative-territorial units
JEL Codes: H, H0, H83
DOI: 10.29302/oeconomica.2020.22.1.5

23. BENCHMARKING - A VALID STRATEGY FOR THE LONG TERM?

Authors: : Larisa Dragolea, Denisa Cotîrlea

Keywords: benchmarking, management, strategy;
JEL Codes:
DOI: 10.29302/oeconomica.2020.22.1.5

24. MODERN MANAGEMENT METHODS FOR EQUIPMENT MAINTENANCE

Authors: : Ioan Cucu, Ciprian Cucu

Keywords: functional maintenance, system, management
JEL Codes: L23
DOI: 10.29302/oeconomica.2020.22.1.5

25. TYPES OF STRATEGIES FOR THE TOURISTIC FIRMS

Authors: : Mălina Cordoş

Keywords: strategy, corporate strategy, business strategy, developing strategies, tourism operators
JEL Codes: M10
DOI: 10.29302/oeconomica.2020.22.1.5

26. PARTICIPATORY RESEARCH IN THE MANAGEMENT OF TERRITORIAL DEVELOPMENT. INVESTIGATIONS IN LIVEZILE-RIMETEA MICRO-REGION (2001-2002 and 2007-2008)

Authors: : Mihai Pascaru

Keywords: territorial development, participatory research, restoring of results, development opportunities.
JEL Codes: O10, F10, P10, N13
DOI: 10.29302/oeconomica.2020.22.1.5

27. ON THE ROLE OF BENCHMARKING IN THE HIGHER EDUCATION QUALITY ASSESSMENT

Authors: : Moise Ioan Achim, Lucia Căbulea, Maria Popa, Silvia - Ştefania Mihalache

Keywords: benchmarking, higher education, quality, management
JEL Codes: I21, O32, D23
DOI: 10.29302/oeconomica.2020.22.1.5

28. ENSURING THE QUALITY OF SERVICES BY MAKING COSTS EFFECTIVE IN THE MANAGEMENT OF RURAL TOURIST BOARDING HOUSES

Authors: : Larisa Dragolea, Radu Matei Todoran

Keywords: uality, services, costs, rural sector
JEL Codes: M11, M41
DOI: 10.29302/oeconomica.2020.22.1.5

29. SOME ACTUAL AND PERSPECTIVE PROBLEMS OF THE ROMANIAN SEASIDE - THE BLACK SEA SEASIDE

Authors: : Mioara Borza, Daniela-Neonila Mardiros

Keywords: tourism, accommodation, littoral, hospitality, classification.
JEL Codes: L8, L83
DOI: 10.29302/oeconomica.2020.22.1.5

30. STRATEGY OF DISTRIBUTION IN FOOD INDUSTRY COMPANIES

Authors: : Joanna Nowakowska

Keywords: strategy of distribution, distribution channels;
JEL Codes: L6
DOI: 10.29302/oeconomica.2020.22.1.5

31. SYSTEMS OF SUPPLY AND DISTRIBUTION IN LOGISTIC MANAGEMENT IN COMMERCE ENTERPRISES

Authors: : Tomasz Lis, Marek Lis, Janusz Grabara

Keywords: logistic management, supply, distribution
JEL Codes: L1
DOI: 10.29302/oeconomica.2020.22.1.5

32. LOGISTIC MANAGEMENT IN COMMERCE ENTERPRISES

Authors: : Tomasz Lis, Marek Lis

Keywords: logistic, management, enterprises
JEL Codes: L8
DOI: 10.29302/oeconomica.2020.22.1.5

33. MANAGEMENT OF HEAT ENERGY CONSUMPTION IN POLAND FOR THE PURPOSE OF BUILDINGS' HEATING AND PREPARATION OF USEABLE, HOT WATER.

Authors: : Stefan Nowak

Keywords: heat energy efficiency, thermo-modernization, property management
JEL Codes: Q43
DOI: 10.29302/oeconomica.2020.22.1.5

34. MANAGEMENT OF MAIN THREATS DURING REALISATION OF BIG SPORT EVENTS

Authors: : Agnieszka Ulfik, Stefan Nowak

Keywords: management, threats, organization of sport events
JEL Codes: M00
DOI: 10.29302/oeconomica.2020.22.1.5

35. HORIZONTAL INDUSTRIAL POLICY IN POLAND

Authors: : Beata Ślusarczyk

Keywords: industiral policy, industry development, state aid
JEL Codes: E61
DOI: 10.29302/oeconomica.2020.22.1.5

36. MULTIMEDIA INTERFACE AS A SUPPORT TOOL FOR LOGISTICS DECISION-MAKING

Authors: : Iwona Grabara

Keywords: corporate portal, dynamic internet applications, graphical user interface model;
JEL Codes: L82, G33
DOI: 10.29302/oeconomica.2020.22.1.5

37. PROCESS SIMULATION IN SUPPLY CHAIN USING LOGWARE SOFTWARE

Authors: : Sebastian Kot, Beata Ślusarczyk

Keywords: simulation, supply chain
JEL Codes: C88
DOI: 10.29302/oeconomica.2020.22.1.5

38. INCREASING SERVICES QUALITY THROUGH ENVIRONMENTAL PERFORMANCE MANAGEMENT

Authors: : Vasile Burja, Camelia Burja

Keywords: environmental performance, services quality ,sustainable development
JEL Codes: Q56, Q57,M14
DOI: 10.29302/oeconomica.2020.22.1.5

39. THE SYSTEMIC APPROACH TO NATIONAL INNOVATION SYSTEMS IN A KNOWLEDGE-BASED ECONOMY

Authors: : Ioan Moise Achim, Teodora Popescu

Keywords: National Innovation Systems, knowledge-based economy;
JEL Codes: O31, O32, O43
DOI: 10.29302/oeconomica.2020.22.1.5

40. THE ROLE OF STRATEGIC PLANNING IN MODERN ORGANIZATIONS

Authors: : Marilen Pirtea, Cristina Nicolescu, Claudiu Botoc

Keywords: strategic planning, organization, performance management.
JEL Codes: L26, L21
DOI: 10.29302/oeconomica.2020.22.1.5

41. KNWOLEDGE RELATED ACTIVITIES IN ROMANIAN SMES

Authors: : Ovidiu Nicolescu, Sebastian Ceptureanu, Eduard Ceptureanu

Keywords: knowledge, innovation, IT&C, SMEs
JEL Codes: D8, L2, M1
DOI: 10.29302/oeconomica.2020.22.1.5

42. THE IDENTIFICATION OF THE ROMANIAN COMPANIES' MARKETING NEEDS AND MEANS OF COMMUNICATION - A MARKETING RESEARCH -

Authors: : Iacob Catoiu, Tudor Edu

Keywords: marketing needs, Romanian companies, secondary data
JEL Codes: M31
DOI: 10.29302/oeconomica.2020.22.1.5

43. TRAVEL AND TOURISM COMPETITIVENESS OF THE WORLD'S TOP TOURISM DESTINATIONS: AN EXPLORATORY ASSESSMENT

Authors: : Diana Balan, Virgil Balaure, Călin Veghes

Keywords: travel and tourism, tourist destinations, competitiveness
JEL Codes: M31, L83
DOI: 10.29302/oeconomica.2020.22.1.5

44. EUROPEAN UNION CONSUMERS' VIEWS ON THE PROTECTION OF THEIR PERSONAL DATA: AN EXPLORATORY ASSESSMENT

Authors: : Călin Veghes, Carmen Pantea, Diana Balan, Bogdan Lalu

Keywords: privacy, personal data protection, personalization, European Union
JEL Codes: M31
DOI: 10.29302/oeconomica.2020.22.1.5

45. EMOTIONS THAT INFLUENCE PURCHASE DECISIONS AND THEIR ELECTRONIC PROCESSING

Authors: : Domenico Consoli

Keywords: emotions, emotional marketing, emotional brand, emotions measurement, sentiment analysis.
JEL Codes: M31
DOI: 10.29302/oeconomica.2020.22.1.5

46. FUNDAMENTAL ASPECTS REGARDING YOUTH AND THEIR DECISION TO PRACTICE TOURISM

Authors: : Rodica Minciu, Claudia Olimpia Moisa

Keywords: the travel decision process; decisional patterns in tourism.
JEL Codes: M31, L83
DOI: 10.29302/oeconomica.2020.22.1.5

47. CULTURE - MAJOR DETERMINANT OF THE EUROPEAN CONSUMER BEHAVIOR

Authors: : Lucretia Mariana Constantinescu, Ioana Raluca Goldbach, Gratiela Gavrila

Keywords: culture, lifestyle typologies of the buyers.
JEL Codes: M16, M21, M31, O52
DOI: 10.29302/oeconomica.2020.22.1.5

48. ON THE INTERNATIONALIZATION OF THE FIRMS - FROM THEORY TO PRACTICE

Authors: : Filimon Stremtan, Silvia - Stefania Mihalache, Valeria Pioras

Keywords: internationalization, firms, market
JEL Codes: F31, F23, D21, L10
DOI: 10.29302/oeconomica.2020.22.1.5

49. STUDY CONCERNING THE HONEY QUALITIES IN TRANSYLVANIA REGION

Authors: : Maria Popa, Mihaela Vica, Roxana Axinte, Mirel Glevitzky, Simona Varvara

Keywords: quality, product quality, honey quality
JEL Codes: M31
DOI: 10.29302/oeconomica.2020.22.1.5

50. DEVELOPMENT DIRECTIONS FOR THE TOURISM OFFER OF THE ALBA IULIA FORTRESS. QUALITATIVE ASSESSMENTS

Authors: : Lucian Marina, Andreea Muntean, Claudiu Stefani

Keywords: touristic offer, cultural tourism, tourism development
JEL Codes: M31, L83
DOI: 10.29302/oeconomica.2020.22.1.5

51. VIRAL MARKETING IN THE INTERNET. CHARACTERISTICS OF AN EFFECTIVE VIRUS.

Authors: : Joanna A. Kwiatkowska

Keywords: marketing, viral marketing, Internet, Viral Spoof
JEL Codes: M31
DOI: 10.29302/oeconomica.2020.22.1.5

52. MARKETING ON THE CONSTRUCTION MARKET IN A ECONOMIC CRISIS

Authors: : Cristina Dinu

Keywords: marketing, economic crisis, construction market, direct marketing
JEL Codes: M31
DOI: 10.29302/oeconomica.2020.22.1.5

53. INTEGRATED COMMUNICATION - CREATING THE RIGHT RELATIONS WITH THE RIGHT CUSTOMERS TITLE

Authors: : Ana-Maria Stoica, Raluca-Ionela Cretoiu

Keywords: customer, feedback, integrated marketing communication
JEL Codes: M 31, M37
DOI: 10.29302/oeconomica.2020.22.1.5

54. THE BRAND: ONE OF THE UNIVERSITY'S MOST VALUABLE ASSET

Authors: : Andreea Muntean, Lucia Cabulea, Dan Danuletiu

Keywords: brand, brand management, higher education, re-branding
JEL Codes: M31
DOI: 10.29302/oeconomica.2020.22.1.5

55. COMPANIES WITH MARKET POSITIONING BRANDS

Authors: : Ruxandra Radoviciu, Filimon Stremtan

Keywords: positioning; market; company;
JEL Codes: M31; M37;
DOI: 10.29302/oeconomica.2020.22.1.5

1. ERP PACKAGE EVALUATION, THE CASE OF SMEs KAVALA's REGION

Authors: : S. Valsamidis, A. Mandilas, M. Nikolaidis, P. Polychronidou

Keywords: ERP, SMEs, criteria evaluation
JEL Codes: C8
DOI: 10.29302/oeconomica.2020.22.1.5

2. ANALYTICAL PROCEDURES USED IN FINANCIAL AUDIT FOR THE VALUATION OF PORTFOLIO PERFORMANCES - CASE OF FINANCIAL INVESTMENT COMPANIES

Authors: : Tatiana Dănescu, Ovidiu Spătăcean

Keywords: Financial Investment Companies, financial assets, portfolio management, rate of return and risk correlation, analytical procedures, investment decision.
JEL Codes: M42
DOI: 10.29302/oeconomica.2020.22.1.5

3. ACTUAL ASPECTS REGARDIND THE IFRS FOR SME - OPINIONS, DEBATES AND FUTURE DEVELOPMENTS

Authors: : Ramona Neag, Ema Maşca, Irina Păşcan

Keywords: SME, accounting regulations, users of accounting information, micro-entities, IFRS
JEL Codes: M 41
DOI: 10.29302/oeconomica.2020.22.1.5

4. COURNOT EQUILIBRIUM IN A MODEL OF HARDWARE AND SOFTWARE MANUFACTURERS' INTERACTION

Authors: : Vladimir I. Soloviev, Natalia A. Iliina, Marina V. Samoyavcheva

Keywords: complementors, complements, co-opetition, Cournot equilibrium, pricing.
JEL Codes: C72, D43, K21, L13, L15, M21
DOI: 10.29302/oeconomica.2020.22.1.5

5. FRAUD AND ERROR. AUDITORS' RESPONSIBILITY LEVELS

Authors: : Dan Ştirbu, Maria Moraru, Nicoleta Farcane, Rodica Blidisel, Adina Popa

Keywords: fraud; auditors' responsibilities; audit expectation gap
JEL Codes: M42
DOI: 10.29302/oeconomica.2020.22.1.5

6. COST MANAGEMENT AND COST CONTROL IN DECISIONAL PROCESS OF ORGANIZATIONS

Authors: : Stefania - Eliza Bana (Panciu), Florin Sgârdea

Keywords: managerial accounting, internal transfer prices, hidden costs
JEL Codes: M 41
DOI: 10.29302/oeconomica.2020.22.1.5

7. MEASURING WEB 2.0 EFFICIENCY

Authors: : Dragoş Marian Mangiuc

Keywords: Organizational knowledge, ROI, computation model, Web 2.0, Semantic Web
JEL Codes: M15
DOI: 10.29302/oeconomica.2020.22.1.5

8. SOFTWARE: FROM PRODUCT TO SERVICE THE EVOLUTION OF A MODEL

Authors: : Dragoş Marian Mangiuc

Keywords: Organizational knowledge, Enterprise 2.0, Software as a Service, Web 2.0, Semantic Web
JEL Codes: M15
DOI: 10.29302/oeconomica.2020.22.1.5

9. THE RISK ANALYSIS FOR INVESTMENTS PROJECTS DECISION

Authors: : Camelia Burja, Vasile Burja

Keywords: investments, risk, economic performance, sensitivity analysis
JEL Codes: L21, L26, M21
DOI: 10.29302/oeconomica.2020.22.1.5

10. SUSTAINABILITY IN ACCOUNTING - BASIS: A CONCEPTUAL FRAMEWORK

Authors: : Oana Raluca Ivan

Keywords: Sustainability, Global Reporting Initiative (GRI) Guidelines, conceptual framework, inductive approach
JEL Codes: M40, G30, H11
DOI: 10.29302/oeconomica.2020.22.1.5

11. DETECTING AND REPORTING THE FRAUDS AND ERRORS BY THE AUDITOR

Authors: : Ovidiu Constantin Bunget, Alin Constantin Dumitrescu

Keywords: fraud, error, tests, audit
JEL Codes: M42
DOI: 10.29302/oeconomica.2020.22.1.5

12. THE OPTIMIZATION OF THE INTERNAL AND EXTERNAL REPORTING IN FINANCIAL ACCOUNTING: ADOPTING XBRL INTERNATIONAL STANDARD

Authors: : Vasile Florescu, Cătălin Georgel Tudor

Keywords: accounting norms, financial reporting, XBRL, taxonomy, XBRL jurisdiction.
JEL Codes: M15
DOI: 10.29302/oeconomica.2020.22.1.5

13. CASH-FLOW REPORTING BETWEEN POTENTIAL CREATIVE ACCOUNTING TECHNIQUES AND HEDGING OPPORTUNITIES CASE STUDY ROMANIA

Authors: : Dumitru Matis, Alina Beattrice Vladu, Laura Negrea

Keywords: cash flow, creative accounting, hedging opportunities
JEL Codes: M41, M42
DOI: 10.29302/oeconomica.2020.22.1.5

14. THE ISSUE OF SEMANTIC MODELING OF THE LEARNING ORGANIZATIONAL MEMORY FOR E-LEARNING

Authors: : Vasile Florescu, Ofelia Ema Aleca

Keywords: learning organizational memory, learning object, ontology, metadata, indexing, e-learning, modeling standards, economical and financial analysis.
JEL Codes: M53
DOI: 10.29302/oeconomica.2020.22.1.5

15. THE ROLE AND IMPORTANCE OF ECONOMIC AND FINANCIAL INFORMATION IN CORPORATE GOVERNANCE

Authors: : Ionel Bostan, Veronica Grosu, Eugenia Iancu

Keywords: financial product, financial scandals, globalization, financial markets, stock exchanges
JEL Codes: M40, G30
DOI: 10.29302/oeconomica.2020.22.1.5

16. A BRIEF REVIEW OF CREATIVE ACCOUNTING LITERATURE AND ITS CONSEQUENCES IN PRACTICE

Authors: : Diana Balaciu, Victoria Bogdan, Alina Beattrice Vladu

Keywords: creative accounting, financial scandals, financial reporting
JEL Codes: M41, M14, G34
DOI: 10.29302/oeconomica.2020.22.1.5

17. STUDY REGARDING THE ACCOUNTING ACTIVITY MATTER TACKLED FROM THE EFFICIENCY REQUIREMENTS

Authors: : Alina Teodora Ciuhureanu, Nicolae Balteş

Keywords: accounting, informational, training, interdependencies, ethics
JEL Codes: M41, M53, L84, D21
DOI: 10.29302/oeconomica.2020.22.1.5

18. THE IMPORTANCE OF ACCOUNTING INFORMATION IN CRISIS TIMES

Authors: : Carmen Mihaela Scorte, Adina Cozma, Luminiţa Rus

Keywords: crisis, accounting, information, costs.
JEL Codes: M41 Accounting
DOI: 10.29302/oeconomica.2020.22.1.5

19. THE FUTURE PERSPECTIVES OF THE INTERNAL AUDIT FUNCTION

Authors: : Cristina Boţa-Avram, Atanasiu Pop, Florin Boţa-Avram

Keywords: internal audit function, risk management, internal auditor, added value, internal audit standards
JEL Codes: M42
DOI: 10.29302/oeconomica.2020.22.1.5

20. INTERNAL AUDIT AND RISK MANAGEMENT IN PUBLIC SECTOR ENTITIES, BETWEEN TRADITION AND ACTUALITY

Authors: : Eugeniu Ţurlea, Aurelia Ştefănescu

Keywords: public internal audit, risk, risk management, activity consistency, performance
JEL Codes: M42
DOI: 10.29302/oeconomica.2020.22.1.5

21. AUDITOR LIABILITY IN PERIOD OF FINANCIAL CRISIS

Authors: : Nicolae Todea, Ionela Cornelia Stanciu

Keywords: economic crisis, responsibility, economy, financial statements, error, fraud
JEL Codes: M41
DOI: 10.29302/oeconomica.2020.22.1.5

22. TRANSPORT CHARACTERISTICS IN AUTOMATED PRODUCTION

Authors: : Elisabeta Mihaela Ciortea

Keywords: manufacturing, transportation optimization, Petri, Markov process, systems flexibility
JEL Codes: L69
DOI: 10.29302/oeconomica.2020.22.1.5

23. THE FINANCIAL PERFORMANCE IN HIGHER EDUCATION INSTITUTIONS. INFORMATIONAL SUPPORTS

Authors: : Iuliana Cenar

Keywords: performance, the patrimonial earnings account and the budget execution account, accrual accounting, cash accounting
JEL Codes: M41
DOI: 10.29302/oeconomica.2020.22.1.5

24. ACCOUNTING FACTS IN THE FIELD OF ROMANIAN FORESTRY

Authors: : Sorin-Constantin Deaconu, Nicolae Todea, Liliana Marcela Cioara (Durgheu)

Keywords: accounting, forestry, incomes, firewood, standing timber, log
JEL Codes: M 41, O 10
DOI: 10.29302/oeconomica.2020.22.1.5

25. WAYS OF STRENGHTENING THE STATUTORY AUDIT EFFICIENCY

Authors: : Ioan Oprean, Georgeta Ancuţa Şpan

Keywords: audit evidence, audit procedures, professional judgment, reasonable assurance.
JEL Codes: M- Business Administration and Business Economics; Marketing; Accounting
DOI: 10.29302/oeconomica.2020.22.1.5

26. ROLE OF ACCOUNTING AND CONTROL PROCEDURES IN PROVIDING A SUCCESSFUL MANAGEMENT OF THE ACCOUNTS CONSOLIDATION PROCESS

Authors: : Sorin Domnişoru, Daniel Goagără, Sorin-Sandu Vînătoru

Keywords: accounts consolidation, management, consolidation perimeter.
JEL Codes: M, A
DOI: 10.29302/oeconomica.2020.22.1.5

27. THE CRISIS AND THE COST MANAGEMENT

Authors: : Sorin Briciu, Florentina Sas

Keywords: economic crisis, reduction of fixed and variable costs, the descending spiral of demand, sub- activity cost.
JEL Codes: M41 Accounting
DOI: 10.29302/oeconomica.2020.22.1.5

28. SOME ISSUES ABOUT THE TRANSITION FROM U.S. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP) TO INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS)

Authors: : Hlaciuc Elena, Mihalciuc Camelia Catalina, Cibotariu Irina Stefana, Apetri Anisoara Niculina

Keywords: IFRS, US - GAAP, SEC, IASB, FASB
JEL Codes: M48 - Government Policy and Regulation
DOI: 10.29302/oeconomica.2020.22.1.5

29. INTERNAL AUDIT AND CORPORATE GOVERNANCE, AN ADDED VALUE FOR ENTITIES' MANAGEMENT

Authors: : Ana Morariu, Neluta Mitea, Flavia Stoian, Cornel Crecana

Keywords: internal audit, Corporate Governance, internal audit standards
JEL Codes: M 42
DOI: 10.29302/oeconomica.2020.22.1.5

30. PASSING FROM ACCOUNTING TO FISCAL DEPRECIATION

Authors: : Marilena Zuca, Alice Ţânţă, Smaranda Andreea Trică

Keywords: depreciation, depreciation regime, ordinary use durations
JEL Codes: M41 Accounting
DOI: 10.29302/oeconomica.2020.22.1.5

31. OBJECTIVES AND PARTICULARITIES OF DECISIONS IN THE CONTEXT OF CORPORATE GOVERNANCE

Authors: : Florin Boghean, Elena Hlaciuc, Lucia Moroşan-Dănilă, Carmen Boghean

Keywords: accounting systems, decision processes, corporate governance, financial information.
JEL Codes: M41
DOI: 10.29302/oeconomica.2020.22.1.5

32. INTERNATIONAL FINANCIAL REPORTING STANDARD (IFRS) WILL SUPPORT MANAGEMNET ACCOUNTING SYSTEM FOR SMALL AND MEDIUM ENTREPRISE (SME)?"

Authors: : Sorin Briciu, Constantin Groza, Ioan Gânfălean

Keywords: IFRS ,Management Accounting. SWOT
JEL Codes: M 40, M 41
DOI: 10.29302/oeconomica.2020.22.1.5

33. STRATEGIC OUTLINES: BETWEEN VALUE AND DIGITAL ASSETS MANAGEMENT

Authors: : Delia Băbeanu, Alexandru Adrian Gavrilă, Valerica Mareş

Keywords: Digital Assets Management (DAM), architecture of DAM, Strategy for DAM
JEL Codes: M15
DOI: 10.29302/oeconomica.2020.22.1.5

35. FINANCIAL AND ACCOUNTING INFORMATION SYSTEMS INTEROPERABILITY

Authors: : Iuliana Ionescu, Bogdan Ionescu, Florin Mihai, Silviu Cojocaru

Keywords: SOA (Service Oriented Architecture), Informational Integrated Systems, XML (eXtended Markup Language), Visual Studio .NET, Web Services
JEL Codes: M 41
DOI: 10.29302/oeconomica.2020.22.1.5

36. FINANCIAL STATEMENTS UNDERSTANDABILITY BASED AN EXPLANATORY NOTES

Authors: : Flavia Stoian, Ana Morariu, Neluta Mitea, Cornel Crecana

Keywords: Accurate presentation, financial statements, financial position, performance, cash flows, accounting policies and explaining notes economic decisions
JEL Codes: M 41
DOI: 10.29302/oeconomica.2020.22.1.5

37. MANAGING TRANSACTION EXPOSURE

Authors: : Dalina Dumitrescu

Keywords: foreign exchange exposure, currency risk, hedging.
JEL Codes: G30, F31
DOI: 10.29302/oeconomica.2020.22.1.5

38. UNDERLYING FACTORS OF PERSISTENT INFLATION IN ROMANIA

Authors: : Vasile Dedu, Bogdan Andrei Dumitrescu

Keywords: inflation rate, output gap, cost-push inflation, demand-pull inflation
JEL Codes: E31
DOI: 10.29302/oeconomica.2020.22.1.5

39. EMPIRICAL EVIDENCE ON THE INFLUENCE OF STAKEHOLDER THEORY UPON THE CAPITAL STRUCTURE OF ROMANIAN COMPANIES

Authors: : Carmen Corduneanu, Laura Raisa Miloş

Keywords: capital structure, stakeholder theory, Romanian listed companies
JEL Codes: G30, G32
DOI: 10.29302/oeconomica.2020.22.1.5

40. THE CAPITAL REQUIREMENTS FOR FINANCIAL INSTITUTIONS IN THE CONTEXT OF BASEL II

Authors: : Gabriela Victoria Anghelache, Ana Cornelia Olteanu, Alina Nicoleta Radu

Keywords: operational risk; operational risk management; basic indicator approach, standardized approach, advanced measurement approach
JEL Codes: E42, C02, G32, G33
DOI: 10.29302/oeconomica.2020.22.1.5

41. TESTING THE EFFICIENCY MARKET HYPOTHESIS FOR THE ROMANIAN STOCK MARKET

Authors: : Bogdan Dima, Laura Raisa Miloş

Keywords: efficiency market hypothesis, Romanian stock exchange, BET
JEL Codes: G10, G12, G17
DOI: 10.29302/oeconomica.2020.22.1.5

42. THE FISCAL REVENUES AND PUBLIC EXPENDITURES: IS THEIR EVOLUTION SUSTENABLE? THE ROMANIAN CASE

Authors: : Bogdan Dima, Oana Lobonţ, Cristina Nicolescu

Keywords: fiscal policy, sustainability, cointegration tests, budget revenues and expenditures
JEL Codes: H20, H63, C22, C32
DOI: 10.29302/oeconomica.2020.22.1.5

43. TESTING CAPITAL ASSET PRICING MODEL FOR ROMANIAN CAPITAL MARKET

Authors: : Alina Lucia Trifan

Keywords: Capital Asset Pricing Model (CAPM), beta, risk free rate, risk premium, expected return
JEL Codes: G12
DOI: 10.29302/oeconomica.2020.22.1.5

44. CONSIDERATIONS REGARDING THE INFLUENCE OF THE BASE LEADING RATE OVER INVESTMENT PROJECTS FINANCED BY EU FUNDS

Authors: : Attila Tamaş Szora, Iulian Bogdan Dobra

Keywords: discount rate, base leading rate, internal rate of return (IRR), net present value (NPV)
JEL Codes: D63, E22, E43, E58, G21, G31
DOI: 10.29302/oeconomica.2020.22.1.5

45. OPTIMAL SIZE OF GOVERNMENT SPENDING. THE CASE OF EUROPEAN UNION MEMBER STATES

Authors: : Mihai Mutaşcu, Marius Miloş

Keywords: public expenditure, economic growth, optimum level, public sector
JEL Codes: H10, H50, H70
DOI: 10.29302/oeconomica.2020.22.1.5

46. BEHAVIOURAL FINANCE AND THE STUDY OF THE IRRATIONAL FINANCIAL CHOICES OF CREDIT CARD USERS

Authors: : Murat Kıyılar, Okan Acar

Keywords: Behavioral Finance, Human Behavior, Psychology, Behavior
JEL Codes: A12, D01
DOI: 10.29302/oeconomica.2020.22.1.5

47. THE ISSUE OF MUNICIPAL BONDS, A CHALLENGE FOR THE ROMANIAN LOCAL PUBLIC ADMINISTRATIONS

Authors: : Tatiana Mosteanu, Carmen Maria Lacatus

Keywords: municipal bonds, local public administration, decentralization, rating;
JEL Codes: G11, H72, H74;
DOI: 10.29302/oeconomica.2020.22.1.5

48. AN EMPIRICAL STUDY OF CORRELATION BETWEEN NET ASSETS AND OWN FUNDS IN THE ROMANIAN BANKING SYSTEM DURING 2001-2008

Authors: : Adela Socol, Adina Dănuleţiu, Mihaela Aldea

Keywords: Pearson correlation coeficient, Elements of capital ratio, Required banking capital
JEL Codes: G21, E22, D63
DOI: 10.29302/oeconomica.2020.22.1.5

49. THE ASSESSMENT PROCEDURE OF THE OPERATIONAL RISK EVENTS

Authors: : Iulia Iuga

Keywords: operational risk, frequency and validation, risk levels, monitor, indicators.
JEL Codes: G21; E58; G24
DOI: 10.29302/oeconomica.2020.22.1.5

50. FISCAL POLICY AND ECONOMIC GROWTH IN ROMANIA

Authors: : Cosmin Enache

Keywords: fiscal policy, economic growth, government budget constraint
JEL Codes: E62, O40, C20
DOI: 10.29302/oeconomica.2020.22.1.5

51. CORPORATE INCOME TAXATION EFFECTS ON INVESTMENT DECISIONS IN THE EUROPEAN UNION

Authors: : Ioan Talpoş, Ionel Vancu

Keywords: corporate income taxation, investment, q theory
JEL Codes: E62, O40, C20
DOI: 10.29302/oeconomica.2020.22.1.5

52. STRATEGIES FOR THE MANAGEMENT OF THE BANK'S ASSETS AND LIABILITIES

Authors: : Cornel Nicolae Jucan

Keywords: Assets, Business, Correlation, Interest, Liabilities, Optimization, Management
JEL Codes: G21, M21
DOI: 10.29302/oeconomica.2020.22.1.5

53. EUROPEAN UNION'S FINANCIAL INSTRUMENTS FOR ECONOMIC RECOVERY OF THE MEMBER STATES

Authors: : Ioan Lazăr

Keywords: economic crisis, funding instruments, economic recovery plan, public administration/local government, European funds, public finances.
JEL Codes:
DOI: 10.29302/oeconomica.2020.22.1.5

54. THE PUBLIC INTERNAL AUDIT COMMITTEE IN THE SOCIAL HEALTH INSURANCE SECTOR- A NECESSITY IN ROMANIA

Authors: : Iulian Bogdan Dobra, Attila Szora Tamas

Keywords: audit committee, internal audit, corporate governance, risk management, healthcare
JEL Codes: G34, G38, M42, H10, H51, I18
DOI: 10.29302/oeconomica.2020.22.1.5

55. BASICS FOR A GRAPHICAL MODEL OF RISK - PERFORMANCES CORRELATION

Authors: : Daniel Cîrciumaru, Marian Siminică, Mirela Ganea

Keywords: performances, risk, efficiency, degree of operating leverage, degree of financial leverage
JEL Codes: G34
DOI: 10.29302/oeconomica.2020.22.1.5

56. THE FIGHT AGAINST FRAUD AND TAX EVASION IN THE EUROPEAN UNION. THE PROTECTION OF COMMUNITY FINANCIAL INTERESTS IN ROMANIA

Authors: : Stela Aurelia Toader, Mihai Aristotel Ungureanu, Iuliana Predescu, Antoniu Predescu

Keywords: OLAF, DLAF, European funds, fraud
JEL Codes: F36, F39, F55, G28, H26, H87
DOI: 10.29302/oeconomica.2020.22.1.5

57. FINANCIAL CONTAGION AND INVESTORS BEHAVIOR

Authors: : George Horia Ionescu, Dragoş Mihai Ungureanu, Ruxandra Dana Vilag, Florian Bogdan Stoian

Keywords: investor behaviour, financial crisis, rational investor, irational investor, financial contagion
JEL Codes: G11, G12, G19
DOI: 10.29302/oeconomica.2020.22.1.5

58. THE CORPORATE GOVERNANCE OF PUBLIC ENTITIES IN ROMANIA

Authors: : Daniela Zăpodeanu, Marcel Boloş, Lucia Kolozsi

Keywords: corporate governance, public efficiency, public governance.
JEL Codes: G28
DOI: 10.29302/oeconomica.2020.22.1.5

59. THE IMPACT OF HOUSEHOLD SECTOR RISKS TO THE SOUNDNESS OF THE ROMANIAN BANKING SYSTEM

Authors: : Nicolae Dardac, Iustina Boitan

Keywords: banking system vulnerability, prudential indicators, households' financial position, logistic regression
JEL Codes: G21, H31
DOI: 10.29302/oeconomica.2020.22.1.5

60. ANALYSIS TO INSTRUMENTS OF MONETARY POLICY USED BY NATIONAL BANK OF ROMANIA STARTING WITH 1990 IN THE CONTEXT OF EUROPEAN UNION INTEGRATION

Authors: : Anisoara Niculina ApetriŞ, Irina Staefana CibotariuŞ, Camelia Catalina MihalciucŞ

Keywords: monetary policy, price stability, the re-financing policy, the minimal compulsory reserve, the open - market policy
JEL Codes: E52
DOI: 10.29302/oeconomica.2020.22.1.5

61. CARD FRAUD EVOLUTION REGULATION AND PREVENTION MEASURES

Authors: : Daniela Bojan

Keywords: Card, ATM - automated teller machine, POS - point of sale
JEL Codes: D18, G21, K4
DOI: 10.29302/oeconomica.2020.22.1.5

1. ROMANIA IN EU CONTEXT. COMPETITIVENESS AND KNOWLEDGE-BASED ECONOMY

Authors: : Gheorghe Zaman, Blănaru Adrian

Keywords: competitiveness; knowledge-based society; national and international value chains; catching-up; convergence; digital divide; brain drain; knowledge creation, absorption and diffusion.
JEL Codes: E00
DOI: 10.29302/oeconomica.2020.22.1.5

2. ECONOMIC EFFECTS OF CEE COUNTRIES INTEGRATION INTO THE EUROPEAN UNION

Authors: : Gheorghe Zaman

Keywords: Economic integration, EU policy of economic and social cohesion, structural funds, absorption capacity, economic development, macroeconomic modeling and forecasting.
JEL Codes: C53, E17, F15, F36, F43, F47, O19
DOI: 10.29302/oeconomica.2020.22.1.5

3. POST-ACCESSION PRIORITIES: ROMANIAN NATIONAL STRATEGY FOR DEVELOPMENT 2007-2013

Authors: : Emilian M. Dobrescu, Cristina Barna

Keywords: post-accession, national plan for development, national strategy of development, structural funds, structural funds absorption rate
JEL Codes: O19, O20
DOI: 10.29302/oeconomica.2020.22.1.5

4. MACROECONOMIC DETERMINANTS OF RADICAL INNOVATIONS AND INTERNET BANKING IN EUROPE

Authors: : Erhan Atay

Keywords: Radical Innovation, Internet Banking, Macroeconomy
JEL Codes: O31, O32, O39
DOI: 10.29302/oeconomica.2020.22.1.5

5. SOME ASPECTS ON ADJUSTING THEORY WITH PRACTICE USING AN INTELLIGENT E-LEARNING SYSTEM

Authors: : Nicolae Mărginean, Dan Racoviţan

Keywords: expert system, e-learning, theory, practice, production rules
JEL Codes: M15
DOI: 10.29302/oeconomica.2020.22.1.5

6. KNOWLEDGE SHARING IN LOGISTIC NETWORKS

Authors: : Ştefan Nedelea, Laura Adriana Păun

Keywords: Knowledge, coordination, logistic network
JEL Codes: L14, L1
DOI: 10.29302/oeconomica.2020.22.1.5

7. E-MONEY DEVELOPMENT WITHIN CONTEMPORARY ECONOMIES

Authors: : Bogdan-Ion Boldea, Maria Boldea

Keywords: evolution, knowledge, e-money, development
JEL Codes: E00, E60, O11
DOI: 10.29302/oeconomica.2020.22.1.5

8. EXPORT QUALITY MANAGEMENT IN A WORLD GLOBAL ECONOMY

Authors: : Octavian-Liviu Olaru, Constanta Chitiba

Keywords: quality, management, foreign trade, efficiency
JEL Codes: F19
DOI: 10.29302/oeconomica.2020.22.1.5

9. STOCHASTIC MODELING OF THE MACROECONOMIC AGGREGATES - STUDY CASE: ROMANIAN ECONOMIC RELATIONS

Authors: : Liviu-Stelian Begu, Alina Cretu, Adriana Alexandru

Keywords: factorial analysis, balance of payments, cluster of countries, external relations
JEL Codes: F19, L14
DOI: 10.29302/oeconomica.2020.22.1.5

10. THE INTERNATIONAL BUSINESS ENVIRONMENT AND THE ISSUE OF RISKS FOR INTERNATIONAL BUSINESSES

Authors: : Ioan Rotariu, Emoke-Szidonia Feder

Keywords: international business environment, certainty, uncertainty, risk
JEL Codes: F4, F41
DOI: 10.29302/oeconomica.2020.22.1.5

11. THE OPENNESS OF THE ECONOMY AS A DYNAMIC PROCESS

Authors: : Ivan Iliev, Georgi Marinov

Keywords: open economy, Grubel-Lloyd index, transitional economy
JEL Codes: F14, F41, O11, O52, P23
DOI: 10.29302/oeconomica.2020.22.1.5

12. NETWORKING IN KNOWLEDGE ECONOMY (PART I)

Authors: : Piotr Pachura

Keywords: networks, knowledge economy, innovations, regional development
JEL Codes: B41, C80, O30
DOI: 10.29302/oeconomica.2020.22.1.5

13. NETWORKING IN KNOWLEDGE ECONOMY (PART II)

Authors: : Piotr Pachura

Keywords: networks, knowledge economy, innovations, regional development
JEL Codes: B41, C80, O30
DOI: 10.29302/oeconomica.2020.22.1.5

14. THE RELATIONSHIP BETWEEN ECOTOURISM CLUSTERS AND INNOVATION MILIEU IN THE REGION OF SOUTH-EASTERN EUROPE

Authors: : Ágnes Fodor, László Sitanyi

Keywords: Innovative environment (milieu), Ecotourism, Ecotourism Clusters, Networks, Spatial development
JEL Codes: L83, O30
DOI: 10.29302/oeconomica.2020.22.1.5

15. INVESTMENT AND INNOVATION IN SUPPORT OF RURAL DEVELOPMENT IN ROMANIA

Authors: : Carmen Năstase, Carmen Chasovschi, Mariana Lupan

Keywords: innovation, support of development, technology platforms
JEL Codes: O10, O20, O30, O31
DOI: 10.29302/oeconomica.2020.22.1.5

16. DETERMINANTS OF INCREASING EU FUNDS ABSORPTION CAPACITY IN ROMANIA

Authors: : George Georgescu

Keywords: economic development, EU integration, structural funds, determinants of absorption capacity, absorption rate, operational programs.
JEL Codes: F15, F36, F43, O19
DOI: 10.29302/oeconomica.2020.22.1.5

17. RESPONSIBILITY, DETERMINANT FOR THE EFFICIENCY OF GOVERNANCE

Authors: : Florina Popa

Keywords: governance, responsibility, good governance
JEL Codes: H, H1, H11
DOI: 10.29302/oeconomica.2020.22.1.5

18. THE IMPACT OF R&D INVESTMENT ON PRODUCTIVITY

Authors: : Steliana Sandu, Cristina Modoran

Keywords: R&D stock, R&D spillover, R&D effect on TPF
JEL Codes: O52, O41, P40
DOI: 10.29302/oeconomica.2020.22.1.5

19. IMPACT OF GREENHOUSE EFFECT GASES ON CLIMATIC CHANGES. MEASUREMENT INDICATORS AND FORECAST MODELS

Authors: : Valentina Vasile, Mariana Balan

Keywords: greenhouse effect gas emissions, impact, performance indicators, modelling
JEL Codes: C13, C22, Q43, Q53
DOI: 10.29302/oeconomica.2020.22.1.5

20. INFORMATION SOCIETY: NEW CHALLENGES FOR SUSTAINABLE DEVELOPMENT

Authors: : Crina Malcoci, Raul Felix Hodoş

Keywords: eie: sustainable development, e-commerce, e-government, cultural diversity
JEL Codes: K32, K39, O11, O52, Q01, Q55, Q56
DOI: 10.29302/oeconomica.2020.22.1.5

21. THE IMAGE OF COMPANY, ESSENTIAL FACTOR IN DEVELOPING THE MARKET STRATEGIES

Authors: : Florin Radu Pintea, Janetta Sîrbu, Boris Samochis

Keywords: company, questionnaire, marketing strategies, marketing research
JEL Codes: M31
DOI: 10.29302/oeconomica.2020.22.1.5

22. REGIONAL PLANNING MODELS IN ORDER TO STIMULATE THE RESEARCH-DEVELOPMENT AND INNOVATIVE ACTIVITIES

Authors: : Daniela Antonescu

Keywords: regional innovation, plan of regional development
JEL Codes: R1, R10, R11
DOI: 10.29302/oeconomica.2020.22.1.5

23. SUSTAINABLE CONSUMPTION AND PRODUCTION

Authors: : Florin Franţ, Mirela Minică

Keywords: sustainable,development, economic
JEL Codes: O11, O18, O21, O41
DOI: 10.29302/oeconomica.2020.22.1.5

24. ROMANIA AND THE KNOWLEDGE-BASED ECONOMY: INNOVATION THE SOURCE OF ECONOMIC GROWTH

Authors: : Holban (Oncioiu) Ionica, Oncioiu Florin Razvan

Keywords: innovation, economic growth, knowledge
JEL Codes: O32,Q55
DOI: 10.29302/oeconomica.2020.22.1.5

25. THE EQUITY OF THE FINANCIAL ALLOCATIONS IN THE EUROPEAN UNION

Authors: : Ana-Maria Marinoiu, Doina Crişan-Hăbeanu

Keywords: financial alocation, absorption degree, structural funds, The European Union
JEL Codes: H53, E01, F42
DOI: 10.29302/oeconomica.2020.22.1.5

26. DIGITAL TEHNOLOGIES. AN OVERVIEW OF CURRENT EVOLUTIONS AND IMPACT

Authors: : Claudia Ionescu, Vasile Dumitraş

Keywords: digital revolutions, communication equipment, broadcasting media
JEL Codes: O31, E01, O33
DOI: 10.29302/oeconomica.2020.22.1.5

27. SUSTAINABLE DEVELOPMENT OF THE ROMANIAN RURAL AREAS

Authors: : Vasile Burja, Carmen Morariu, Otilia Rusu

Keywords: rural area, sustainable development, strategies, sustainable agriculture
JEL Codes: R0, Q18
DOI: 10.29302/oeconomica.2020.22.1.5

28. KNOWLEDGE BASED ECONOMY IN ROMANIA

Authors: : Mădălina Cristina Tocan

Keywords: knowledge, knowledge based economy, evaluation
JEL Codes: O10, O30
DOI: 10.29302/oeconomica.2020.22.1.5

29. ASPECTS REGARDING THE INTERDEPENDENCE BETWEEN AGGREGATED DEMAND AND OFFER

Authors: : Maria Macriş

Keywords: aggregated demand and offer, general level of prices, national production.
JEL Codes: B22
DOI: 10.29302/oeconomica.2020.22.1.5

30. ASPECTS REGARDING THE FINANCING OF HIGHER EDUCATION

Authors: : Adrian Macriş, Maria Macriş

Keywords: basic financing, complementary financing, State higher education, university autonomy.
JEL Codes: I22
DOI: 10.29302/oeconomica.2020.22.1.5

31. INTEGRATION PHENOMENON - ECONOMIC TRANSFORMATION FOR THE MEMBER STATES' ECONOMIES

Authors: : Ionela Gavrilă - Paven, Coriolan Simedru Dan

Keywords: European Union, globalization, integration phenomenon, economic transformations
JEL Codes: O52, O41, P40
DOI: 10.29302/oeconomica.2020.22.1.5

32. PARTICULARITIES OF THE POPULATION, OCCUPATION AND STRUCTURE OF UNEMPLOYMENT IN ROMANIA AND ITS WESTERN REGION

Authors: : Gherghel Silvia

Keywords: unemployment rate, employment, active population, labor market, labor force
JEL Codes: J62,J64
DOI: 10.29302/oeconomica.2020.22.1.5

33. REVERSE LOGISTICS IN GLOBALIZATION ASPECTS

Authors: : Janusz Grabara, Iwona Grabara

Keywords: reverse logistics management, global market.
JEL Codes: M10
DOI: 10.29302/oeconomica.2020.22.1.5

34. THE DYNAMIC CIPHERS - NEW CONCEPT OF LONG-TERM CONTENT PROTECTING

Authors: : Grzegorz Szewczyk

Keywords: Content protection, Cryptosystem, Dynamic cryptography, Linear Feedback Shift Registers, Object-oriented programming, One-time pad, Random key, random number generators, Statistical evaluation of ciphers.
JEL Codes: D83
DOI: 10.29302/oeconomica.2020.22.1.5

35. THE AGRICULTURAL COOPERATION ROLE WITHIN THE RELATION BETWEEN PRODUCER AND CONSUMER OF INFORMATION

Authors: : Gabriel Popescu, Victor Manole

Keywords: co-operative sector, Common Agricultural Policy (CAP), European-type co-operative, knowledge transfer operation
JEL Codes: Q13
DOI: 10.29302/oeconomica.2020.22.1.5

36. THE PARADIGM OF THE MANAGERIAL POSITION

Authors: : Moise Ioan Achim, Larisa Dragolea

Keywords: manager, performance, character, confidence, competence
JEL Codes: M12
DOI: 10.29302/oeconomica.2020.22.1.5

37. REGIONAL KNOWLEDGE MANAGEMENT FOR THE SUSTAINABLE DEVELOPMENT

Authors: : Mihaela Mureşan

Keywords: regional sustainable development set of sustainable development indicators, embedded knowledge, e-democracy, e-Government
JEL Codes: R13, R15, P25
DOI: 10.29302/oeconomica.2020.22.1.5

38. MANAGEMENT IN PRIVATIZED ENTERPRISES IN POLAND

Authors: : Ewa Bitner, Jan Długosz

Keywords: management, fixed-term management contracts, management effectiveness, enterprises of opencast mining sector
JEL Codes: L1, L2
DOI: 10.29302/oeconomica.2020.22.1.5

39. MODELLING IN INNOVATION PROCESS

Authors: : Aneta Pachura

Keywords: SME, innovation, modelling, economic development
JEL Codes: O31, O33
DOI: 10.29302/oeconomica.2020.22.1.5

40. RFID TECHNNOLOGY - NEW CHALLENGE FOR MANUFACTURING AND LOGISTICS CENTERS

Authors: : Beata Skowron-Grabowska

Keywords: RFID, logistics centre, project
JEL Codes: M10
DOI: 10.29302/oeconomica.2020.22.1.5

41. CLUSTER INITIATIVES IN EU POLICY

Authors: : Piotr Pachura

Keywords: cluster, innovativness, UE policy
JEL Codes: E2
DOI: 10.29302/oeconomica.2020.22.1.5

42. DECISION SUPPORT AT THE LOGISTIC MANAGEMENT STRATEGY

Authors: : Marta Starostka-Patyk, Iwona Grabara

Keywords: logistics, logistic management, decision support system
JEL Codes: M15
DOI: 10.29302/oeconomica.2020.22.1.5

43. EFFICIENCY OF APPLICATION OF RFID IN SUPPLY CHAIN MANAGEMENT

Authors: : Aleksandra Nowakowska

Keywords: RFID, supply chain
JEL Codes: L1, L2
DOI: 10.29302/oeconomica.2020.22.1.5

44. MANAGING KNOWLEDGE IN INSURANCE COMPANIES

Authors: : Melinda Plescan, Marius Gavriletea

Keywords: knowledge management, insurance companies, ethics
JEL Codes: G22, M12
DOI: 10.29302/oeconomica.2020.22.1.5

45. THE POSSIBILITY OF TEACHING OPERATIONAL RESEARCH IN THE TOURISM AND HOSPITALITY SECTION

Authors: : László Papp

Keywords: operational research, analyses, simplex method, Solver
JEL Codes: M1, D21, D83, D9
DOI: 10.29302/oeconomica.2020.22.1.5

46. ORGANIZATIONAL COMPETENCES FOR THE ROMANIAN TOURISTIC FIRM AND WAYS TO CONCEIVE THEM

Authors: : Mălina Cordoş

Keywords: competences, vocation, capability, knowledge
JEL Codes: D21, D83, L21
DOI: 10.29302/oeconomica.2020.22.1.5

47. WHAT ARE ROMANIA'S CHANCES OF BECOMING A KNOWLEDGE-BASED ECONOMY?

Authors: : Ioan Achim Moise, Teodora Popescu

Keywords: knowledge-based economy, Lisbon Strategy, Romania.
JEL Codes: D8, O31, O52, R11
DOI: 10.29302/oeconomica.2020.22.1.5

48. SERVICE QUALITY MANAGEMENT THROUGH CUSTOMER ORIENTATION

Authors: : Larisa Dragolea, Dănuţ Ungureanu, Vatra Dornei

Keywords: quality management, principles, customer
JEL Codes: M12
DOI: 10.29302/oeconomica.2020.22.1.5

49. TOWARDS A LIFE LONG LEARNING AND A KNOWLEDGE SOCIETY

Authors: : George M. Korres, Constantinos Tsamadias

Keywords: Life Long Learning, Education, Training, Knowledge, Socio-Economic Development.
JEL Codes: D8
DOI: 10.29302/oeconomica.2020.22.1.5

50. CONSUMER IDENTITY AND IMPLICATIONS FOR THE BRAND

Authors: : Raluca Mihalcea, Iacob Cătoiu

Keywords: identity, consumer divergence, reference groups, brand image, brand culture
JEL Codes: M31
DOI: 10.29302/oeconomica.2020.22.1.5

51. NATION BRANDS AND TOURIST DESTINATIONS - AN EXPLORATORY ANALYSIS OF ROMANIA IN THE CONTEXT OF CENTRAL AND EASTERN EUROPE MARKETS

Authors: : Virgil Balaure, Călin Vegheş

Keywords: nation brands, tourist destinations, communication
JEL Codes: M31
DOI: 10.29302/oeconomica.2020.22.1.5

52. WINE CHAIN IN ROMANIA - A MARKETING APPROACH

Authors: : Victor Manole, Raluca Andreea Ion, Georgiana Raluca Lădaru

Keywords: vine, grapes, hybrids, wine industry
JEL Codes: Q11, Q 13, Q24, L1
DOI: 10.29302/oeconomica.2020.22.1.5

53. MEASURING QUALITY OF THE SERVICES PROVIDED BY THE COMMERCIAL WEB SITES

Authors: : Filimon Stremţan, Andreea Muntean

Keywords: Internet, electronic services quality, online shopping, electronic commerce
JEL Codes: M31
DOI: 10.29302/oeconomica.2020.22.1.5

54. NEW METHODOLOGIES AND TENDENCIES IN QUALITATIVE MARKETING RESEARCH

Authors: : Arcadie Hinescu, Ionela Gavrila-Paven

Keywords: qualitative marketing research, consumers, tendencies, competition
JEL Codes: M31, M31, M39
DOI: 10.29302/oeconomica.2020.22.1.5

55. CHANGES AND ENTAILS ON ROMANIAN RETAIL MARKET

Authors: : Sorin Prada

Keywords: Supermarket, hypermarket,cash&carry, dicount
JEL Codes: M31, M39
DOI: 10.29302/oeconomica.2020.22.1.5

56. ENTREPRENEURIAL UNIVERSITY - A NEW VISION ON THE ACADEMIC COMPETITIVENESS IN A WORLD IN MOTION

Authors: : Andreea Strâmbu-Dima, Călin Vegheş

Keywords: entrepreneurial university, competitiveness
JEL Codes: M
DOI: 10.29302/oeconomica.2020.22.1.5

57. KEEPING AND ENCOURAGING NEW BUSINESS

Authors: : Ruxandra Radoviciu, Iulia Iuga

Keywords: business; strategy; encouraging businesses; communication methods
JEL Codes: M31; R58
DOI: 10.29302/oeconomica.2020.22.1.5

58. SOLUTIONS FOR TEST OF SUPREM PENETRATION ABILITY OF COMPETITORS ON INTERNATIONAL MARKETS

Authors: : Iuliana Cenar

Keywords: globalization, entities survival, competitive ability, strategy
JEL Codes: M31
DOI: 10.29302/oeconomica.2020.22.1.5

59. STUDY REGARDING THE QUALITY AROMATIZED WATERS

Authors: : Maria Popa, Mirel Glevitzky, Mihaela Vica, Simona Varvara

Keywords: aromatized waters, functional ingredients, preservatives, microbiology
JEL Codes: Q50, Q57
DOI: 10.29302/oeconomica.2020.22.1.5

60. PROMOTIONAL STRATEGY OF THE ALBA IULIA FORTRESS

Authors: : Andreea Muntean, Lucian Marina

Keywords: promotional strategy, cultural tourism
JEL Codes: M 31
DOI: 10.29302/oeconomica.2020.22.1.5

61. MANAGEMENT OF CONSUMERS' ATTENTION - WHAT CAN THE ADVERTISER DO TO SURVIVE THE MEDIA REVOLUTION

Authors: : Kwiatkowska Joanna

Keywords: the media, neuromarketing, advertisement
JEL Codes: M3, M37, M39
DOI: 10.29302/oeconomica.2020.22.1.5

62. FROM THE PRIMACY OF PRODUCTION TO THAT OF THE MARKET - A TENDENCY IN THE THEORY AND PRACTICE OF THE DEVELOPMENT OF MARKETING AT THE LEVEL OF ORGANIZATION

Authors: : Adriana Ionescu

Keywords: primacy of production, primacy of selling, primacy of market
JEL Codes: M31
DOI: 10.29302/oeconomica.2020.22.1.5

63. PLANNING A STRATEGY FOR KEEPING THE CUSTOMERS

Authors: : Ruxandra Radoviciu

Keywords: strategy, customers, cause - effect chain
JEL Codes: M31, O21
DOI: 10.29302/oeconomica.2020.22.1.5

1. COMPREHENSIVE INCOME IN EUROPE: VALUATION, PREDICTION AND CONSERVATIVE ISSUES

Authors: : Igor Goncharov, Allan Hodgson

Keywords: comprehensive income, value relevance, analyst forecast revisions, European IFRS, accounting conservatism
JEL Codes: M41, G12
DOI: 10.29302/oeconomica.2020.22.1.5

2. FACTORS INFLUENCING THE EXTENT OF CORPORATE COMPLIANCE WITH IFRS. THE CASE OF HUNGARIAN LISTED COMPANIES

Authors: : Szilveszter Fekete, Dumitru Matiş, János Lukács

Keywords: IAS/IFRS, compliance, disclosure, Hungary
JEL Codes: M40, M41
DOI: 10.29302/oeconomica.2020.22.1.5

3. EMPIRICAL ANALYSIS OVER THE EVOLUTION OF THE INNOVATIONAL FIXED COSTS AND ITS RECOGNITION IN THE HUMAN RESOURCES ORIENTATED ENVIRONMENT

Authors: : Ana Morariu, Flavia Stoian, Ana Maria Marinoiu, Doina Crişan Hăbean

Keywords: the fixed costs, human resources
JEL Codes: M41
DOI: 10.29302/oeconomica.2020.22.1.5

4. PRO AND CONTRA OPINIONS REGARDING A SME ACCOUNTING STANDARD

Authors: : Adriana Tiron Tudor, Alexandra Muţiu

Keywords: accounting, international standard, SME
JEL Codes: M41
DOI: 10.29302/oeconomica.2020.22.1.5

5. THE CHANGING ROLE OF ACCOUNTANTS IN A TRANSITION ECONOMY - EVIDENCE FROM ROMANIA

Authors: : Cătălin Nicolae Albu, Nadia Albu, Robert Faff, Allan Hodgson

Keywords: accountants in transition, hybridization of accounting roles, Romanian accounting profession, two-cycle accounting system, enterprise resource planning, job-offer analysis
JEL Codes: M40
DOI: 10.29302/oeconomica.2020.22.1.5

6. THE PARTICULARITIES OF PRODUCT COST CALCULATION AT THE ENTERPRISES WITH SEASONAL ACTIVITY

Authors: : Viorel Ţurcanu, Viorica Zaporojan

Keywords: cost, calculation of cost, correlation coefficient, services of interdependent sections, distribution basis, and method of cost calculation.
JEL Codes: M 41
DOI: 10.29302/oeconomica.2020.22.1.5

7. INTERNAL AUDIT FOR FINANCIAL INVESTMENT COMPANIES - ASSURANCE FOR ADEQUATE SUPERVISING OF CORPORATE GOVERNENCE PRINCIPLES

Authors: : Tatiana Dănescu, Ovidiu Spătăcean

Keywords: investment companies, corporate governance structures, internal control, management policies, tests and procedures
JEL Codes: M42
DOI: 10.29302/oeconomica.2020.22.1.5

8. APPROACHES OF ENVIRONMENTAL INFORMATION AUDIT IN ANNUAL REPORTS

Authors: : Leontina Beţianu, Iuliana Georgescu

Keywords: environmental auditing, annual report, environmental information, environmental accounting
JEL Codes: M42, Q59
DOI: 10.29302/oeconomica.2020.22.1.5

9. ROMANIAN COMPANIES' WEB-BASED DISCLOSURE CHOICES AND CAPITAL MARKETS

Authors: : Victoria Bogdan, Cosmina Mădălina Pop

Keywords: internet financial reporting, mandatory and voluntary disclosure, capital markets, listed companies
JEL Codes: G10, G14, M14, M41
DOI: 10.29302/oeconomica.2020.22.1.5

10. A GENERAL VIEW OVER THE STRUCTURAL FUNDS IN TOURISM - CASE STUDY ROMANIA -

Authors: : Lucia Sucală, Cristina Nistor

Keywords: tourism, accounting, audit, regional policy
JEL Codes: L83, M41, M42, R58
DOI: 10.29302/oeconomica.2020.22.1.5

11. DRAWING UP THE FINANCIAL BUDGET IN THE CASE OF A PUBLIC TRANSPORTATION COMPANY

Authors: : Sorin Adrian Achim, Monica Violeta Achim, Mirela-Oana Pintea, Alin - Ionel Ienciu

Keywords: financial management, budget, financial budget, profit center
JEL Codes: M 41
DOI: 10.29302/oeconomica.2020.22.1.5

12. REQUEST OF THE EUROPEAN DEVELOPMENT AND GLOBALIZATION: THE PAYMENT BASED ON SHARES (IFRS 2)

Authors: : Gheorghe Lepădatu

Keywords: balance sheet, opening IFRS, previous GAAP, shares, financial instruments, fair value
JEL Codes: M41
DOI: 10.29302/oeconomica.2020.22.1.5

13. FINANCIAL REPORTING IN THE LODGING INDUSTRY FROM THE SEGMENT REPORTING ASPECT

Authors: : Andor Pajrok

Keywords: the lodging industry, IAS
JEL Codes: M410
DOI: 10.29302/oeconomica.2020.22.1.5

14. VARIABLE AND FIXED COSTS IN COMPANY MANAGEMENT

Authors: : Sorin Briciu

Keywords: fixed costs, variable costs, the cost of the under-activity
JEL Codes: M 41
DOI: 10.29302/oeconomica.2020.22.1.5

15. HARMONIZATION AND STANDARDIZATION OF THE ACCOUNTING AND ITS FUNCTIONS

Authors: : Elżbieta Wysłocka

Keywords: accounting, harmonization, standardization, function
JEL Codes: M41
DOI: 10.29302/oeconomica.2020.22.1.5

16. INCOMES AND EXPENSES DEFINE ELEMENTS OF THE BUDGETARY ACCOUNTING OF PUBLIC INSTITUTIONS ACCOUNTING

Authors: : Iuliana Cenar

Keywords: public accounting, the public institution accounting, budgetary accounting, incomes, expenses
JEL Codes: M41, P43, H83
DOI: 10.29302/oeconomica.2020.22.1.5

17. THE ANNUAL REPORTS AND FINANCIAL DECISIONS

Authors: : Maria Berheci

Keywords: financial statements, balance sheet, income statement, cash flow statement, decision.
JEL Codes: M41, M48
DOI: 10.29302/oeconomica.2020.22.1.5

18. THE RELATIONSHIP BETWEEN INTERNAL AND EXTERNAL AUDIT

Authors: : Atanasiu Pop, Cristina Boţa-Avram, Florin Boţa-Avram

Keywords: internal audit, external audit, objectivity, competence
JEL Codes: M42
DOI: 10.29302/oeconomica.2020.22.1.5

19. FINANCIAL COMUNICATION THROUGH THE FINANCIAL STATEMENTS ACORDING TO THE INTERNATIONAL ACCOUNTING SETTLEMENTS

Authors: : Elena Hlaciuc, Camelia Mihalciuc, Anişoara Apetri

Keywords: financial statements, IASB, IAS/IFRS financial reporting
JEL Codes: M41
DOI: 10.29302/oeconomica.2020.22.1.5

20. THE ADAPTATION OF ACCOUNTING DATA WITHIN INTEGRATED INFORMATICS SYSTEMS

Authors: : Radu Bălună, Daniela Bălună, Traian Vuia Teacher

Keywords: decision, informational system, integrated system, ERP
JEL Codes: M40
DOI: 10.29302/oeconomica.2020.22.1.5

21. THE PRICING OF AUDIT SERVICES: EVIDENCE FROM ROMANIA

Authors: : Atanasiu Pop, Oana - Raluca Iosivan

Keywords: Romania, Auditor's fees, External auditing, Auditors, Modelling
JEL Codes: M42, L84
DOI: 10.29302/oeconomica.2020.22.1.5

22. ACCOUNTING ASPECTS OF THE ACQUISITION OF TANGIBLE ASSETS THROUGH LEASING

Authors: : Ionela Cornelia Stanciu, Nicolae Todea

Keywords: Leasing, lessor, finance lease
JEL Codes: M 41, O10
DOI: 10.29302/oeconomica.2020.22.1.5

23. FISCAL POLICY SUSTAINABILITY IN ROMANIA

Authors: : Ioan Talpoş, Cosmin Enache

Keywords: fiscal policy, sustainability, stationarity tests, cointegration tests
JEL Codes: H20, H63, C22, C32
DOI: 10.29302/oeconomica.2020.22.1.5

24. THE REFLECTION OF ENTERPRISE PERFORMANCE THROUGH CASH FLOWS

Authors: : Petru Ştefea, Andrei Pelin, Daniel Brindescu

Keywords: performance, financial flows
JEL Codes: G10
DOI: 10.29302/oeconomica.2020.22.1.5

25. RECENT CHANGES ON ROMANIAN CAPITAL MARKET'S VOLATILITY IN THE FRAMEWORK OF A COMPONENT GARCH MODEL

Authors: : Dima Bogda, Pirtea Marilen, Murgea Aurora, Mura Petru Ovidiu

Keywords: Romanian capital market, financial crisis, Component GARCH, long-run volatility, short- run volatility
JEL Codes: G10,G15
DOI: 10.29302/oeconomica.2020.22.1.5

26. SYSTEMIC RISK MANAGEMENT IN THE BANK ACTIVITY: NEW APPROCHES

Authors: : Marin Opriţescu, Alina Georgiana Manta

Keywords: model, systemic risk, warning in time system.
JEL Codes: G21, G24, G32
DOI: 10.29302/oeconomica.2020.22.1.5

27. THE LEVEL OF THE EXCHANGE RATE AND THE BALANCE OF PAYMENTS, RELATIONS AND INFLUENCES

Authors: : Daniela Zăpodeanu, Mihai Cociuba

Keywords: balance of payments, current account, capital account, exchange rate.
JEL Codes: F40
DOI: 10.29302/oeconomica.2020.22.1.5

28. CONTROVERCY IN THE EVOLUTION OF THE WORLD AND EUROPEAN FINANCIAL REGULATION

Authors: : Alexandru Olteanu, Mădălina Antoaneta Rădoi (Olteanu)

Keywords: globalization; financial regulation; financial supervision; financial markets efficiency, financial conglomerates.
JEL Codes: F 36
DOI: 10.29302/oeconomica.2020.22.1.5

29. INVESTMENT DECISIONS IN A FIRM AS THE PART OF BUSINESS FINANCIAL DECISION SYSTEM

Authors: : Melles Hagos Tewolde

Keywords: strategic perspective, decisional framework, components of analysis, economic analysis methods.
JEL Codes: G10
DOI: 10.29302/oeconomica.2020.22.1.5

30. UNCORRELATIONS IN THE VALUE STOCK EXCHANGE IN BUCHAREST

Authors: : Teodor Hada

Keywords: the stock exchange, index, market
JEL Codes: G10, G15
DOI: 10.29302/oeconomica.2020.22.1.5

31. THE EFFECTS OF REEVALUATING THE BALANCE SHEET ON THE FINANCIAL STANDING OF THE COMPANY

Authors: : Marian Siminică, Daniel Cîrciumaru, Mirela Ganea

Keywords: Financial analysis, reevaluation, financial standing, balance sheet
JEL Codes: G34
DOI: 10.29302/oeconomica.2020.22.1.5

32. RISK AVERSION BEHAVIOR. RELATIONSHIPS BETWEEN RISK AVERSION, PRUDENCE AND CAUTIOUSNESS

Authors: : Pirtea Marilen, Boţoc Claudiu

Keywords: risk aversion, prudence, cautiousness
JEL Codes: G 32
DOI: 10.29302/oeconomica.2020.22.1.5

33. INFLATION INFLUENCE ABOUT INVESTMENT DECISION

Authors: : Dorel Berceanu, Anca Băndoi

Keywords: investment, decision, inflation, cash flow
JEL Codes: G 31
DOI: 10.29302/oeconomica.2020.22.1.5

34. THE ECONOMIC EFFICIENCY OF FIELD CROPS CULTIVATION IN SOUTH ROMANIA: TRENDS AND ACTIONS FOR IMPROVEMENT

Authors: : Leonardo Badea, Mihai Mieilă

Keywords: Efficiency analysis, traditional crops, industrial crops
JEL Codes: G31
DOI: 10.29302/oeconomica.2020.22.1.5

35. MODELS OF RESOURCES ALLOCATION WITHIN THE SUSTAINABLE AGRICULTURAL HOLDINGS

Authors: : Burja Camelia, Todea Nicolae

Keywords: agricultural holdings, natural resources, allocation models, sustainable development
JEL Codes: Q16, Q56
DOI: 10.29302/oeconomica.2020.22.1.5

36. SHADOW ECONOMY, ECONOMIC GROWTH AND LABOR MARKET. ROMANIAN CASE

Authors: : Mutaşcu Mihai

Keywords: shadow economy, effects, economic growth, labor market
JEL Codes: O17, O40, J40
DOI: 10.29302/oeconomica.2020.22.1.5

37. THE ESSENCE AND ROLE OF REGULATORY REFORM

Authors: : Rodica Tiron

Keywords: regulatory reform, stages of regulatory reform, deregulation, quality of regulations, principles of regulation, regulatory management.
JEL Codes: G38
DOI: 10.29302/oeconomica.2020.22.1.5

38. FISCAL POLICY IN ENDOGENOUS ECONOMIC GROWTH MODELS WITH TWO R&D SECTORS

Authors: : Cosmin Enache

Keywords: fiscal policy, endogenous economic growth
JEL Codes: H30, E10, L16, O31, O40
DOI: 10.29302/oeconomica.2020.22.1.5

39. INVESTMENTS IN IRON AND STELL INDUSTRY SECTION IN POLAND UNDER GLOBALIZATION CONDITIONS

Authors: : Beata Ślusarczyk

Keywords: investments, globalization, mergers and takeovers of companies, iron and steel industry
JEL Codes: G32
DOI: 10.29302/oeconomica.2020.22.1.5

40. THE EFFICIENCY OF RESOURCE USAGE IN THE SOCIAL HEALTH INSURANCE SYSTEM

Authors: : Cumpănaşuaterina Ecaterina, Văidean Viorela-Ligia

Keywords: social health insurance, the national unique social health insurance fund, public health expenses
JEL Codes: G22, G28, H51, I11, I18
DOI: 10.29302/oeconomica.2020.22.1.5

41. OVERCONFIDENCE AND TRADING VOLUME: EVIDENCE FROM AN EMERGENT MARKET

Authors: : Zaiane Salma, Abaoub Ezzeddine

Keywords: overconfidence, disposition effect, trading volume, emergent market
JEL Codes: G11; G12
DOI: 10.29302/oeconomica.2020.22.1.5

42. CAPITAL ADEQUACY IN THE ROMANIAN BANKING SYSTEM

Authors: : Socol Adela

Keywords: Solvency Indicators, Adequate Banking Capitalization, Regulatory Capital
JEL Codes: G21, G24
DOI: 10.29302/oeconomica.2020.22.1.5

43. ANALYSIS ON THE ROMANIAN BANKING LEGISLATION AND THE BANKS PROBABILITY OF DEFAULT

Authors: : Iulia Iuga

Keywords: probability to default, legal analysis, collateral contracts, jurisdictions
JEL Codes: G21
DOI: 10.29302/oeconomica.2020.22.1.5

44. THE FINANCIAL EQUILIBRIUM AND COMPETITIVENESS WITHIN AGRICULTURAL HOLDINGS

Authors: : Adina-Elena Dănuleţiu, Dan-Constantin Dănuleţiu

Keywords: financial equilibrium, competitiveness, agricultural holdings, indicator
JEL Codes: G32, Q12
DOI: 10.29302/oeconomica.2020.22.1.5

45. EXTERNAL AUDIT IN NHS TRUSTS

Authors: : Iulian Dobra

Keywords: Audit regulation; Corporate governance; NHS trusts; Audit independence; Audit quality
JEL Codes: I11
DOI: 10.29302/oeconomica.2020.22.1.5

46. RECENT EVOLUTIONS OF THE ROMANIAN CAPITAL MARKET IN THE CONTEXT OF FINANCIAL CRISIS

Authors: : Bogdan Dima, Aurora Murgea, Gabriel Marilen Pirtea

Keywords: Romanian capital market, financial crisis, Quandt-Andrews test, BET, BET-C, BET-FI
JEL Codes: G10,G15
DOI: 10.29302/oeconomica.2020.22.1.5

1. OUTSOURCING IN REVERSE LOGISTICS

Authors: : Janusz Grabara

Keywords: reverse logistics, reverse logistics chain, cost reduction
JEL Codes: M31
DOI: 10.29302/oeconomica.2020.22.1.5

2. DEVELOPMENT OF LOGISTICS CENTRES IN POLAND

Authors: : Beata Skowron-Grabowska

Keywords: logistics centre, transport, storage, location
JEL Codes: M31
DOI: 10.29302/oeconomica.2020.22.1.5

3. REVERSE LOGISTICS AS THE ELEMENT OF ENTERPRISE MANAGEMENT

Authors: : Iwona Grabara, Aleksandra Nowakowska

Keywords: reverse logistics, enterprise management, green logistics
JEL Codes: M31
DOI: 10.29302/oeconomica.2020.22.1.5

4. REVERSE LOGISTICS IN THE ASPECT OF WEEE AND RoHS REGULATIONS

Authors: : Aleksandra Nowakowska, L'ubomir Jahnatek

Keywords: reverse logistic, weee regulations, RoHS regulations, ecological awarness
JEL Codes: M31
DOI: 10.29302/oeconomica.2020.22.1.5

5. APPLICATION OF ENVIRONMENT MONITORING SYSTEM IN CREATION OF FLEXIBLE ENTERPRISE

Authors: : Dorota Jelonek

Keywords: environment monitoring system, flexible enterprise, environment
JEL Codes: Q5
DOI: 10.29302/oeconomica.2020.22.1.5

6. ROLE OF 3PL OPERATORS IN IMPROVEMENT IN COMPETITIVE ADVANTAGE OF COMPANIES WITH THE EXAMPLE OF IKEA HANIM POLSKA

Authors: : Joanna Nowakowska

Keywords: third part logistics, logistics outsourcing, logistics services provider
JEL Codes: L13
DOI: 10.29302/oeconomica.2020.22.1.5

7. THE METHODS OF EARLY WARNING AGAINST THE POSSIBILITY OF BANKRUPTCY - VERIFICATION OF THE MODELS

Authors: : Wioletta Skibińska

Keywords: insolvency, artificial neural networks, financial indicators
JEL Codes: M19
DOI: 10.29302/oeconomica.2020.22.1.5

8. CHARACTERISTICS OF FRANCHISE ENTERPRISES AS NETWORK ORGANIZATIONS

Authors: : Izabela Turek

Keywords: franchise, network organizations, cooperation
JEL Codes: M19
DOI: 10.29302/oeconomica.2020.22.1.5

9. INVESTMENT STRATEGY AS A CONDITION FOR PURSUING A COMPANY'S GENERAL STRATEGY

Authors: : Beata Ślusarczyk

Keywords: investemt, investment strategy, company strategy
JEL Codes: L19
DOI: 10.29302/oeconomica.2020.22.1.5

10. A BUSINESS PLAN FOR “LAHANOKIPOI” AREA OF THESSALONIKI

Authors: : Vasiliki BASDEKIDOU

Keywords: Landscape; Business plan; Business park; Construction; Environment
JEL Codes: M19
DOI: 10.29302/oeconomica.2020.22.1.5

11. THE USE OF THE ERP-CRM-CIM SYSTEMS WITHIN THE MASTER'S DEGREE PROGRAMMES

Authors: : Virgil Chichernea

Keywords: Enterprise Requirements Planning, Customer Relationship Management, Computer Integrated Manufacturing, education program
JEL Codes: O33
DOI: 10.29302/oeconomica.2020.22.1.5

12. THE SHIM AND PROFESSIONAL MOBILITY ON THE EDUCATIONAL MARKET IN ROMANIA

Authors: : Dima Ioan Constantin, MIHĂESCU Diana Maria

Keywords: the shim, professional mobility, labour market, educational market
JEL Codes: E24
DOI: 10.29302/oeconomica.2020.22.1.5

13. PORTFOLIO DECISIONS ON THE INSURANCE MARKET

Authors: : Adrian Victor BADESCU, Adriana Elena SIMION (ISTRATE)

Keywords: portofolio decisions, insurance market, portofolio, real assets, financial assets
JEL Codes: G11
DOI: 10.29302/oeconomica.2020.22.1.5

14. CONSIDERATIONS ABOUT LABOR MARKET IN ROMANIA - THE MARKET OF EDUCATIONAL SERVICES -

Authors: : MAN Mariana, MIHĂESCU Liviu

Keywords: labour market, educational services, educational system
JEL Codes: E24
DOI: 10.29302/oeconomica.2020.22.1.5

15. SOME INTERNET MARKETING APPROACHES

Authors: : Marius Adrian RĂDUCEA

Keywords: on - line marketing, advertising, newsletter
JEL Codes: M37
DOI: 10.29302/oeconomica.2020.22.1.5

16. NEW FIRM CREATION-AN IMPORTANT RESEARCH STREAM EMERGE OF THE UNIVERSITY ENTREPRENEURSHIP

Authors: : Szabo Zsuzsanna, Daniela Ştefanescu

Keywords: new firm, university entrepreneurship, knowledge economy, knowledge society
JEL Codes: M13
DOI: 10.29302/oeconomica.2020.22.1.5

17. SOFTWARE FOR VIRTUAL ENVIRONMENT IN ECONOMIC SCIENCES

Authors: : Veronica Ştefan

Keywords: Knowledge transfer, 3D Simulation, Web design, Web 3D, eLearning applications
JEL Codes: O33
DOI: 10.29302/oeconomica.2020.22.1.5

18. SIBIU 2007 EUROPEAN CULTURAL CAPITAL PROGRAM: THE COMMUNICATION MANAGEMENT

Authors: : Rotariu Ilie

Keywords: communication, tourist destination, communication management
JEL Codes: M37
DOI: 10.29302/oeconomica.2020.22.1.5

19. COMMUNICATION MIGHT BOOST THE EUROPEAN CULTURAL CAPITAL PROGRAM - CASE STUDY SIBIU 2007

Authors: : Rotariu Ilie

Keywords: communication, tourist destination, potential tourists
JEL Codes: M31
DOI: 10.29302/oeconomica.2020.22.1.5

20. FIRM COMPETITIVENESS GROWTH THROUGH VALUE CHAIN ACTIVITIES

Authors: : Iuliana Ciochină, Carmen Iordache, Răzvan Decuseară, Ramona Chiţu

Keywords: value chain, total value, value activities, value margin
JEL Codes: M21
DOI: 10.29302/oeconomica.2020.22.1.5

21. THE NON-MAINTENANCE COST - INSTRUMENT OF EFFICIENT MANAGEMENT WITHIN INDUSTRIAL ENTERPRISE

Authors: : CUCU IOAN, CODRUŢA DURA

Keywords: maintenance cost, non - maintenance cost, cost calculation
JEL Codes: L19
DOI: 10.29302/oeconomica.2020.22.1.5

22. THE KNOWLEDGE-BASED ECONOMY: TRENDS AND IMPLICATIONS

Authors: : Maria-Cristina ŞTEFAN, Corneliu ŞTEFAN

Keywords: knowledge, knowledge based economy, traditional economy
JEL Codes: A10
DOI: 10.29302/oeconomica.2020.22.1.5

23. AN APPROACH ON GLOBALIZATION FROM A PROCESS POINT OF VIEW

Authors: : Vlad Polearus

Keywords: globalization, strategic instrument, process based globalization
JEL Codes: A1
DOI: 10.29302/oeconomica.2020.22.1.5

24. THE MANAGEMENT OF CREATIVITY - A DIMENSION OF THE EDUCATIONAL MANAGEMENT

Authors: : Bucur Viorela

Keywords: creativity, educational management, management of creativity
JEL Codes: M11
DOI: 10.29302/oeconomica.2020.22.1.5

25. FINANCIAL MANAGEMENT BRANCH OUT OF THE COMPANY'S ACTIVITIES

Authors: : Guţă Anca Jarmila, Isac Claudia

Keywords: financial management, strategy, management decision
JEL Codes: M10
DOI: 10.29302/oeconomica.2020.22.1.5

26. QUALITY ASSESSMENT FOR A COMPANY

Authors: : Nicolae Dobriţoiu

Keywords: quality, overall quality, quality assessment
JEL Codes: M10
DOI: 10.29302/oeconomica.2020.22.1.5

27. PERSONAL POINT OF VIEW REGARDING THE EVOLUTION OF ORGANISATIONS AND THEIR MANAGEMENT IN ROMANIA IN THE FIELD OF HUMAN RESOURCES

Authors: : Alina-Daniela Mihalcea

Keywords: human resources, human resources management, organization
JEL Codes: M12
DOI: 10.29302/oeconomica.2020.22.1.5

28. THE ROLE OF THE COMMUNICATIONAL POLICY IN THE MARKETING ACTIVITY OF CONSTRUCTION ORGANIZATIONS

Authors: : Iulian Patriche

Keywords: communication, communicational policy, marketing
JEL Codes: M31
DOI: 10.29302/oeconomica.2020.22.1.5

29. CHANGES IN THE EUROPEAN UNION'S NEW MEMBERS' ECONOMIES

Authors: : Fit Tito

Keywords: European Union, candidate country, absorption capacity
JEL Codes: E00
DOI: 10.29302/oeconomica.2020.22.1.5

30. PARTNERSHIP FOR THE DEVELOPMENT OF KNOWLEDGE-BASED ECONOMY

Authors: : Dan Coriolan Simedru

Keywords: knowledge based economy, partnership, development
JEL Codes: E00
DOI: 10.29302/oeconomica.2020.22.1.5

31. BUSINESS GRANTS SOURCES IN THE CONTEXT OF JOINING THE EUROPEAN UNION

Authors: : Moise Ioan Achim, Larisa Dragolea

Keywords: European Union, capital, busimess grants
JEL Codes: E00
DOI: 10.29302/oeconomica.2020.22.1.5

32. BRAND PORTOFOLIO MANAGEMENT

Authors: : Moise Ioan Achim, Arcadie Hinescu, Dragolea Larisa

Keywords: brand, brand portofolio management, brand administration
JEL Codes: M31
DOI: 10.29302/oeconomica.2020.22.1.5

33. SOME CONSIDERATIONS REGARDING THE EXTERNALISATION OF THE ECONOMIC AGENTS SERVICES

Authors: : Filimon Stremţan, Moisă Claudia

Keywords: services, services externalisation, business market
JEL Codes: L8
DOI: 10.29302/oeconomica.2020.22.1.5

34. THE PLACE OF MARKETING STRATEGIES IN THE CONSOLIDATION OF ROMANIAN BAKERY FIRMS

Authors: : Filimon Stremţan

Keywords: marketing strategy, marketing objectives, target, marketing mix
JEL Codes: M31
DOI: 10.29302/oeconomica.2020.22.1.5

35. RESEARCH REGARDING THE AGRICULTURAL POTENTIAL OF THE ARIES-AREA

Authors: : Vasile Burja, Nicolae Todea

Keywords: agricultural potential, agriculture activity, economic impact
JEL Codes: Q13
DOI: 10.29302/oeconomica.2020.22.1.5

36. DEVELOPING A BRAND ASSET MANAGEMENT STRATEGY IN TOURISTIC DOMAIN

Authors: : Cristina Jinga

Keywords: brand, brand asset,brand management strategy,
JEL Codes: M31
DOI: 10.29302/oeconomica.2020.22.1.5

37. DESTINATIONS AND TOURISTIC FLOWS IN YOUTH TRAVEL

Authors: : Moisă Claudia

Keywords: :touristic destination, touristic flow, youth travel
JEL Codes: L83
DOI: 10.29302/oeconomica.2020.22.1.5

38. DETERMINING THE OPINION OF BANK PERSONNEL REGARDING THEIR CONSUMER SATISFACTION

Authors: : Andreea Muntean

Keywords: consumer satisfaction, consumer requirements, “organization lentils”
JEL Codes: M31
DOI: 10.29302/oeconomica.2020.22.1.5

39. THE DIMENSIONS OF THE MANAGERIAL THINKING STRATEGIC SCHOOLS AND THEIR DEFFINITORY CHARACTERISTICS FOR ELABORATING THE STRATEGY

Authors: : Mălina Cordoş

Keywords: strategy, strategic schools, strategy's elaboration process
JEL Codes: M10
DOI: 10.29302/oeconomica.2020.22.1.5

40. ROMANIA - EUROPEAN UNION'S MEMBER MACROECONOMIC TENDENCIES AND PROGNOSIS

Authors: : Gavrilă - Paven Ionela

Keywords: European Union, macroeconomic tendencies, macroeconomic prognosis
JEL Codes: E00
DOI: 10.29302/oeconomica.2020.22.1.5

1. THE MARKET ENVIRONMENT - INVESTMENT CONSTRAINTS

Authors: : Ioan E. Nistor, Viorela-Ligia Văidean

Keywords: investment, choice, constraints, restrictions
JEL Codes: D92, G11, G18
DOI: 10.29302/oeconomica.2020.22.1.5

2. CONCEPT OF RESOURCE CAPITAL IN COMPANIES

Authors: : Marlena Grabowska

Keywords: resource capital, equity, assets
JEL Codes: G30, G32, G31
DOI: 10.29302/oeconomica.2020.22.1.5

3. PUBLIC FINANCE AND EXTREME EVENTS

Authors: : Ioan Talpoş, Cosmin Enache

Keywords: public finance, extreme event, public-private partnership
JEL Codes: H10, H50
DOI: 10.29302/oeconomica.2020.22.1.5

4. THE TECHNOLOGICAL AND FUNCTIONAL VECTORS OF THE KNOWLEDGE SOCIETY

Authors: : Cornel Nicolae Jucan

Keywords: knowledge, human actions, knowledge-based economy
JEL Codes: D83, O30, O31
DOI: 10.29302/oeconomica.2020.22.1.5

5. TAX POLICY AND FISCAL COMPETITION IN THE EUROPEAN UNION

Authors: : Marilen Pirtea, Marius Miloş, Laura Raisa Iovu

Keywords: tax competition, tax harmonization, tax system
JEL Codes: F36, H21
DOI: 10.29302/oeconomica.2020.22.1.5

6. THE IMPACT OF NATURAL CATASTROPHES AND CLIMATE CHANGE ON INSURERS

Authors: : Flavia Barna

Keywords: atastrophe, risk, insurance
JEL Codes: G22, G28
DOI: 10.29302/oeconomica.2020.22.1.5

7. THE IMPACT OF MACROECONOMIC VARIABLES ON THE BUCHAREST STOCK EXCHANGE

Authors: : Flavia Barna, Bogdan Dima, Marilen Pirtea

Keywords: stock exchange, macroeconomic variables, inflation rate, interest rate, exchange rate
JEL Codes: E01, E60, G10
DOI: 10.29302/oeconomica.2020.22.1.5

8. RISK MANAGEMENT - A PART OF BANK MANAGEMENT

Authors: : Ioana Murariu

Keywords: risk, risk management, customer
JEL Codes: G20, G21, G29
DOI: 10.29302/oeconomica.2020.22.1.5

9. THE MOTIVATIONS OF THE TRANSNATIONAL COMPANIES TO EFFECT FOREIGN CAPITAL INVESTMENTS IN THE EAST-EUROPEAN ECONOMIES

Authors: : Sebastian Ene, Georgiana Mîndreci

Keywords: inancial market, multinational companies, financial resources
JEL Codes: G10, F23, G32
DOI: 10.29302/oeconomica.2020.22.1.5

10. THE IMPACT OF FINANCIAL STRUCTURE ON CORPORATE GOVERNANCE MECHANISMS

Authors: : Andrei Stănculescu

Keywords: financial structure, stakeholder, shareholder
JEL Codes: G30, G32
DOI: 10.29302/oeconomica.2020.22.1.5

11. SMALL BUSINESS AND E-BANKING LOGISTIC

Authors: : Brînduşa Sterpu

Keywords: e-banking, retail banking, business
JEL Codes: D89, G21
DOI: 10.29302/oeconomica.2020.22.1.5

12. THE EVALUATION OF FINANCIAL INSTRUMENTS

Authors: : Marian Florin Aitai

Keywords: financial instruments; evaluation techniques, financial assets
JEL Codes: G10, G12
DOI: 10.29302/oeconomica.2020.22.1.5

13. INVESTING IN HEALTH

Authors: : Jucan Carmen Ioana

Keywords: human capital, health, investment
JEL Codes: I10, I18, H51
DOI: 10.29302/oeconomica.2020.22.1.5

14. THE TRANSACTIONS BETWEN AFFILIATED COMPANIES AND THE FISCAL CONSEQUENCES WHEN THEY ARE NOT „AT AN ARM'S LENGHT”

Authors: : Ioan Dobra, Attila Szora TAMAS

Keywords: multinational companies, fiscal regulations, taxation
JEL Codes: H25, F23
DOI: 10.29302/oeconomica.2020.22.1.5

15. BUDGETARY IMPLICATIONS WHEN USING ELECTRONIC TRANSACTIONS IN THE ROMANIAN PUBLIC SECTOR

Authors: : Nicolae Carmen

Keywords: public sector, electronic transactions, budgetary revenues,payments
JEL Codes: H 29, H59, O38
DOI: 10.29302/oeconomica.2020.22.1.5

16. APPLICATION REGARDING THE INDICATORS FOR THE COST-BENEFIT ANALYSES ON INFRASTRUCTURE PROJECTS

Authors: : Teodor Hada, Attila Tamas Szora

Keywords: cost-benefit analysis, investment, efficiency, risk
JEL Codes: D61, D81, H34
DOI: 10.29302/oeconomica.2020.22.1.5

17. THE PROFITABILITY ANALYSIS ON BASE THE PROFIT AND LOSSES ACCOUNT WITHIN THE AGRICULTURAL HOLDINGS

Authors: : Vasile Burja

Keywords: profit and losses account, agricultural holdings, performance
JEL Codes: M41, Q12
DOI: 10.29302/oeconomica.2020.22.1.5

18. PRESENT ELEMENTS AND PROSPECTS FOR DEVELOPMENT THE SUSTAINABLE FARMING IN ROMANIA

Authors: : Burja Camelia

Keywords: agriculture, development strategy, sustainability, model
JEL Codes: Q01, Q12
DOI: 10.29302/oeconomica.2020.22.1.5

19. THE TIPOLOGY OF INFORMATION NECESSARY FOR THE BANKS AND THE FACTORS THAT INFLUENCE CREDIT RISK

Authors: : Iulia Cristina Iuga

Keywords: credit risk; crediting risk management; Basel II Agreement
JEL Codes: G21, G29
DOI: 10.29302/oeconomica.2020.22.1.5

20. QUALITATIVE AND QUANTITATIVE ASPECTS OF OPERATIONAL BANKING RISK IN ROMANIA

Authors: : Adela Socol

Keywords: operational risk, bank, operational risk management
JEL Codes: G20, G21, G28, F36
DOI: 10.29302/oeconomica.2020.22.1.5

21. AN ASSESSMENT OF THE FINANCING SYSTEM OF LOCAL COMMUNITIES IN ROMANIA

Authors: : Dănule iu Dan Constantin, Mutaşcu Mihai Ioan, Enache Cosmin

Keywords: local budget, budget system, equalization grants
JEL Codes: H71, H72, H77
DOI: 10.29302/oeconomica.2020.22.1.5

22. THE ROLE OF THE ROMANIAN ENVIRONMENTAL FUND IN FINANCING ENVIRONMENTAL PROGRAMMES

Authors: : Dan Constantin Dănule iu, Sorin Ciprian Teiuşan

Keywords: Environmental Fund, environment projects, income sources, spending destinations.
JEL Codes: H23, H50, Q58
DOI: 10.29302/oeconomica.2020.22.1.5

23. A MODEL FOR ANALISING FINANCIAL EQUILIBRIUM OF FIRM

Authors: : Adina Elena

Keywords: financial equilibrium, working capital, treasury of the firm, model
JEL Codes: C00, G32, L21
DOI: 10.29302/oeconomica.2020.22.1.5

24. NATURAL CALAMITIES IN AGRICULTURE AND THEIR INSURABILITY IN ROMANIA

Authors: : Sorin Ciprian Teiuşan, Adela Socol, Iulia Iuga

Keywords: calamity, insurance, agricultural insurance
JEL Codes: G22, Q14,
DOI: 10.29302/oeconomica.2020.22.1.5

25. RECOGNITION, MEASUREMENT AND DISCLOSURE OF FINANCIAL INSTRUMENTS ACCORDING TO INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS)

Authors: : Tatiana Danescu, Ovidiu Spatacean

Keywords: financial instruments, recognition, measurement, IFRS, investors.
JEL Codes: D53, F30, G11
DOI: 10.29302/oeconomica.2020.22.1.5

26. THE INTERNAL AUDIT AS A PART OF THE RISK MANAGEMENT PROCESS IN THE PUBLIC SECTOR ENTITIES

Authors: : Eugeniu Turlea, Aurelia Stefanescu

Keywords: internal audit, risk management, public sector.
JEL Codes: A19, D02, M42
DOI: 10.29302/oeconomica.2020.22.1.5

27. ESTABLISHING THE DIMENSIONS OF THE INTERNAL AUDIT COMPARTMENT AND THE WAY OF ELABORATING THE RISK REGISTER

Authors: : Marcel Ghita, Razvan Ghita

Keywords: internal audit, internal auditors, risk.
JEL Codes: M42, A19
DOI: 10.29302/oeconomica.2020.22.1.5

28. THE CONSULTANCY OR COUNSELING ASSURED BY INTERNAL AUDIT

Authors: : Marcel Ghita, Sevastian Barbulescu, Razvan Ghita

Keywords: internal audit, consultancy, counseling.
JEL Codes: M42, M59
DOI: 10.29302/oeconomica.2020.22.1.5

29. QUALITY CONTROL AND PERFORMANCE IN ACCOUNTING

Authors: : Victor Munteanu

Keywords: accounting quality, accounting information, international accounting standards.
JEL Codes: L15, M41, L25
DOI: 10.29302/oeconomica.2020.22.1.5

30. REGARDING THE ACCOUNTING POLICY AND TREATMENT PRESCRIBED BY THE IASB FOR THE EVALUATION AND EXPLORING ACTIVES

Authors: : Neamtu Horia, Teiusan Sorin-Ciprian

Keywords: evaluation and exploring actives, accounting policy and treatment, IFRS 6.
JEL Codes: M41, F00
DOI: 10.29302/oeconomica.2020.22.1.5

31. THE STATEMENT OF CASH FLOWS

Authors: : Cernusca Lucian, Mates Dorel

Keywords: cash flows, financial statement.
JEL Codes: F39, M41
DOI: 10.29302/oeconomica.2020.22.1.5

32. ACCOUNTING POLITICS IN CONTEXT OF ANNUAL ACCOUNTS

Authors: : Cernusca Lucian, Mates Dorel

Keywords: accountancy, accounting politics, annual accounts.
JEL Codes: M41, A19
DOI: 10.29302/oeconomica.2020.22.1.5

33. FACTORS DETERMINING THE FIRM'S COST OF CAPITAL

Authors: : Marioara Mirea, Nicoleta Asalos, Aivaz Kamer Ainur

Keywords: the cost of capital, financial decisions.
JEL Codes: L00, D24, F21
DOI: 10.29302/oeconomica.2020.22.1.5

34. RECOGNITION OF CONTRACT REVENUES AND EXPENSES

Authors: : Victoria Firescu

Keywords: contract revenues, contract costs, recognition.
JEL Codes: M41, G00
DOI: 10.29302/oeconomica.2020.22.1.5

35. UBL - AN UNIVERSAL BUSINESS LANGUAGE FOR XML

Authors: : Florin Mihai, Ofelia Aleca, Cristina Tartavulea

Keywords: XML, UBL language.
JEL Codes: D83, L86, C88
DOI: 10.29302/oeconomica.2020.22.1.5

36. A COMPARATIVE APPROACH OF FAIR VALUE CONCEPT

Authors: : Nicoleta Asalos, Mariana Mirea

Keywords: fair value measurement, Statement of Financial Accounting Standards 157.
JEL Codes: M41, D00, F00
DOI: 10.29302/oeconomica.2020.22.1.5

37. FUNDAMENTALS AND PRACTICES FOR THE INITIAL RECOGNITION OF THE FIXED ASSETS

Authors: : Marinela-Daniela Manea, Veronica Stefan

Keywords: recognition of the fixed assets, IFRS.
JEL Codes: M41, F00
DOI: 10.29302/oeconomica.2020.22.1.5

38. INTERNAL FACTORING REALITIES AND PERSPECTIVES IN ROMANIA

Authors: : Daniela-Marinela Manea, Rada Postolache

Keywords: internal factoring, factoring operations.
JEL Codes: A19, D29
DOI: 10.29302/oeconomica.2020.22.1.5

39. ACKNOWLEDGING, ASSESSING AND RECORDING GROUPED NON-TANGIBLE ASSETS IN THE BOOKS

Authors: : Manea Marinela-Daniela, Gîju George Ciprian

Keywords: non-tangible assets, acknowledge.
JEL Codes: M41, F00
DOI: 10.29302/oeconomica.2020.22.1.5

40. THE SYSTEMIC VISION OF ACCOUNTING

Authors: : Gomoi Bogdan Cosmin

Keywords: bookkeeping, accounting.
JEL Codes: M41, A19
DOI: 10.29302/oeconomica.2020.22.1.5

41. THE INFORMATIONAL CONTENT OF THE BALANCE SHEET AND THE ACCOUNTING INTERNATIONAL ARMONIZATION

Authors: : Gomoi Bogdan Cosmin

Keywords: accounting information, accounting international armonization, balance sheet.
JEL Codes: M41, F00
DOI: 10.29302/oeconomica.2020.22.1.5

42. AUDIT RISK, MATERIALITY AND THE PROFESSIONAL JUDGEMENT OF THE AUDITOR

Authors: : Horatiu Rotaru

Keywords: auditor's professional judgement, audit risk.
JEL Codes: M42, M59
DOI: 10.29302/oeconomica.2020.22.1.5

43. BUSINESS ADMINISTRATION OPINION CONCERNING THE USE OF ACCOUNTING SOFTWARE IN ROMANIA

Authors: : Horatiu Rotaru

Keywords: accounting software, users of accounting.
JEL Codes: M42, M19, L86
DOI: 10.29302/oeconomica.2020.22.1.5

44. PARTICULARITIES OF EVIDENCE OF THE GOODS

Authors: : Gabi Dragu

Keywords: cash accounting, accrual accounting, evidence, goods.
JEL Codes: M41, D00
DOI: 10.29302/oeconomica.2020.22.1.5

45. POSSIBILITIES FOR THE EFFECTIVE PURSUANCE OF THE COSTS IN THE PORCELAIN INDUSTRY

Authors: : Sas Florentina

Keywords: costs, standard cost method, porcelain factory.
JEL Codes: M41, D24, L69
DOI: 10.29302/oeconomica.2020.22.1.5

46. PUBLIC SERVICES IN THE PUBLIC ADMINISTRATION SYSTEM FROM ROMANIA

Authors: : Corneliu Stefan, Maria-Cristina Stefan

Keywords: public services, public administration system.
JEL Codes: P43, H00, M19
DOI: 10.29302/oeconomica.2020.22.1.5

47. THE PREMISES CREATED BY THE INFORMATION SOCIETY FOR THE USE OF THE INFORMATION TECHNOLOGY AND COMMUNICATIONS IN THE EXTERNAL AUDIT

Authors: : Vasile Dumitras

Keywords: external audit, public administration, information security, information technolog and communications.
JEL Codes: M42, D83, L86
DOI: 10.29302/oeconomica.2020.22.1.5

48. IMPLEMENTING THE INTERNAL CONTROL & FINANCIAL MANAGEMENT SYSTEM

Authors: : Razvan Ghita

Keywords: implementation, internal control, internal audit, financial management system.
JEL Codes: M42, P49
DOI: 10.29302/oeconomica.2020.22.1.5

49. SOCIAL ACCOUNTING TO MAKE THE SOCIAL RESULTS VISIBLE

Authors: : Gâju George Ciprian

Keywords: social accounting, implications, accounting, social results.
JEL Codes: A13, M41
DOI: 10.29302/oeconomica.2020.22.1.5

50. COMPANY'S FINANCIAL PERFORMANCE - A SATISFACTORY COMPROMISE BETWEEN STABILITY AND PROFITABILITY

Authors: : Moiceanu (Marin) Elena Liliana

Keywords: financial performance, globalization, company, profitabilty.
JEL Codes: P47, L25
DOI: 10.29302/oeconomica.2020.22.1.5

51. A CRITICAL ANALYSIS OF TODAY'S ACCOUNTING AND COST CALCULATION SYSTEM IN WOOD INDUSTRY

Authors: : Dorin Munteanu

Keywords: analysis, cost calculation system, wood industry.
JEL Codes: M41, D24, L73
DOI: 10.29302/oeconomica.2020.22.1.5

52. CREATIVE ACCOUNTING - ART?

Authors: : Pana Daniela Nicoleta

Keywords: accounting, creative accounting, managerial creative accounting.
JEL Codes: M41, A19
DOI: 10.29302/oeconomica.2020.22.1.5

53. EVOLUTION AND CONTROVERSIES REGARDING THE STANDARDIZATION, VALUATION AND AMORTIZATION OF THE GOODWILL

Authors: : Popescu Aurora

Keywords: goodwill, amortization, IFRS 3.
JEL Codes: M49, F00
DOI: 10.29302/oeconomica.2020.22.1.5

54. GROUNDING DECISION IN PUBLIC INSTITUTIONS BASING ON INFORMATION PROVIDED BY FINANCIAL ADMINISTRATION BOOK- KEEPING

Authors: : Iulian Stefan

Keywords: financial administration book-keeping, public institutions, information.
JEL Codes: M41, D83
DOI: 10.29302/oeconomica.2020.22.1.5

55. THE IMPACT OF THE ACCOUNTING NORMALIZATION AND HARMONIZATION ON THE PRESENTATION OF THE ACCOUNTING- FINANCIAL INFORMATION

Authors: : Mioara Turcas

Keywords: accounting normalization, harmonization, international convergence, IFRS.
JEL Codes: M41, F00, D83
DOI: 10.29302/oeconomica.2020.22.1.5

56. RESPONSIBILITY CENTRES' ROLE IN PRACTICING A PERFORMING MANAGEMENT

Authors: : Briciu Sorin

Keywords: responsibility centre, profit centres, costs centres, budget.
JEL Codes: M41, D24, D80
DOI: 10.29302/oeconomica.2020.22.1.5

57. GENERAL AND PARTICULAR IN THE ACCOUNTING CONSTITUTION OF THE SOURCES OF THE NATIONAL FOUND OF SOCIAL HEALTH INSURANCES

Authors: : Iuliana Cenar

Keywords: sources, health insurances, accounting.
JEL Codes: M41, D00, I19
DOI: 10.29302/oeconomica.2020.22.1.5

58. THE REGISTRATION AND THE DEPRECIATION OF YOUNG TREE PLANTATIONS AND VINEYARDS

Authors: : Attila Szora TAMAS, Iulian Bogdan DOBRA

Keywords: registration, depreciation, amortization, accounting, young tree planations and vineyards.
JEL Codes: M41, D00, Q19
DOI: 10.29302/oeconomica.2020.22.1.5

59. THE TRIAD “EVALUATION, RECOGNITION AND PRESENTATION” IN THE CASE OF BIOLOGICAL ASSETS SPECIFIC TO AGRICULTURAL HOLDINGS

Authors: : Sorin-Constantin Deaconu

Keywords: evaluation, recognition, presentation, biological assets, agriculture.
JEL Codes: M41, L79, Q19
DOI: 10.29302/oeconomica.2020.22.1.5

1. Romanian rural market, between the opportunities and limits of European Union market requirements

Authors: : Dumitru Patriche

Keywords: rural market, single market, economic perfomance
JEL Codes: O18, Q13
DOI: 10.29302/oeconomica.2020.22.1.5

2. The need and importance of transparency in business

Authors: : ACHIM IOAN MOISE, ARCADIE HINESCU, LARISA DRAGOLEA

Keywords: business transparency, business partners
JEL Codes: M10
DOI: 10.29302/oeconomica.2020.22.1.5

3. Analysis of environmental impacts of sustainable development in agricultural holdings

Authors: : Vasile Burja

Keywords: environmental impacts, sustainable development, agricultural holdings
JEL Codes: Q01, Q13
DOI: 10.29302/oeconomica.2020.22.1.5

4. Financial structure influence on economic performance

Authors: : Vasile Burja

Keywords: financial structure, economic performance
JEL Codes: G32
DOI: 10.29302/oeconomica.2020.22.1.5

5. Taxes that are income of the local budget. Judiciary and extrajudicial stamp taxes for notarial work.

Authors: : Teodor Hada

Keywords: taxes, local budget, judiciary stamp taxes, extrajudicial stamp taxes
JEL Codes: H72, O23
DOI: 10.29302/oeconomica.2020.22.1.5

6. Financial risk management and capital investment in risk conditions

Authors: : ARCADIE HINESCU, IULIA IUGA

Keywords: risk management, capital investment
JEL Codes: G32
DOI: 10.29302/oeconomica.2020.22.1.5

7. The Risk Management and the Decisional Activity

Authors: : Marius Gabriel PETRESCU, Adrian NEACSA, Alin DINITA

Keywords: risk management, decisional activity
JEL Codes: G32, D81
DOI: 10.29302/oeconomica.2020.22.1.5

8. Dimensions of the credit risk analysis process and credit risk

Authors: : IULIA IUGA

Keywords: credit risk, credit analyze
JEL Codes: G21
DOI: 10.29302/oeconomica.2020.22.1.5

9. Management of credit risk in view of Basel II

Authors: : IULIA IUGA

Keywords: credit risk, rating systems
JEL Codes: G32
DOI: 10.29302/oeconomica.2020.22.1.5

10. Subsistence entrepreneurship and some representations on the chances of economic development in rural Apuseni Mountanins

Authors: : Mihai Pascaru Călina Ana Buţiu Ionela Gavrilă-Paven

Keywords: entrepreneurship, economic development
JEL Codes: L 26, O12
DOI: 10.29302/oeconomica.2020.22.1.5

11. The role of human resources in the management innovation

Authors: : Cătălin Popescu

Keywords: human resources, management innovation
JEL Codes: O31
DOI: 10.29302/oeconomica.2020.22.1.5

12. Globalization and management

Authors: : Camelia Constantinescu-Băeşu

Keywords: globalization, managerial system
JEL Codes: B22
DOI: 10.29302/oeconomica.2020.22.1.5

13. Management as a factor of economic development

Authors: : Camelia Constantinescu-Băeşu

Keywords: management, economic development,managerial practices
JEL Codes: O10, 011
DOI: 10.29302/oeconomica.2020.22.1.5

14. Forecast analysis listing accommodation capacity of tourist units

Authors: : Camelia Burja

Keywords: accommodation capacity, tourism units, economic performances
JEL Codes: L83, R34
DOI: 10.29302/oeconomica.2020.22.1.5

15. Efficiency of financial investments

Authors: : Camelia Burja

Keywords: financial investments, efficiency, securities
JEL Codes: E22, G11
DOI: 10.29302/oeconomica.2020.22.1.5

16. Elements of analysis of the insurance market in Romania

Authors: : Dan DĂNULEŢIU, Adina DĂNULEŢIU

Keywords: insurance market, insurance demand, insurance offer
JEL Codes: G22
DOI: 10.29302/oeconomica.2020.22.1.5

17. Issues concerning trade policy of the European Union

Authors: : Dan Constantin Dănuleţiu

Keywords: commercial policy, foreign trade, European Union
JEL Codes: O24
DOI: 10.29302/oeconomica.2020.22.1.5

18. Intellectual capital in actuality

Authors: : Nicolae Moroianu, Daniela Moroianu

Keywords: intellectual capital, human capital
JEL Codes: O15
DOI: 10.29302/oeconomica.2020.22.1.5

19. Inflations correlations

Authors: : Nicole Moroianu, Daniela Moroianu

Keywords: inflation, model stop and go, reform policies
JEL Codes: P24
DOI: 10.29302/oeconomica.2020.22.1.5

20. Culture, ethics, dilemmas and responsibilities in business

Authors: : Andreea Săseanu

Keywords: business ethics, business responsabilities, market globalization
JEL Codes: M14
DOI: 10.29302/oeconomica.2020.22.1.5

21. Operational risk management - a specific banks approach

Authors: : Adela Socol

Keywords: operational risk, risk management
JEL Codes: G32
DOI: 10.29302/oeconomica.2020.22.1.5

22. Preparation and improvement in management, support of insuring competence and performance management

Authors: : ANAMARIA TOHĂTAN

Keywords: manager, performance management, competence
JEL Codes: M12
DOI: 10.29302/oeconomica.2020.22.1.5

23. Environmental management - integral part of sustainable development concept

Authors: : Mădălina Albu

Keywords: environmental management, sustainable development
JEL Codes: P28, Q01
DOI: 10.29302/oeconomica.2020.22.1.5

24. Analysis of a management system for production

Authors: : Ciortea Elisabeta Mihaela

Keywords: management, system for production
JEL Codes: L23
DOI: 10.29302/oeconomica.2020.22.1.5

25. Diagnosis of entity's management and organization

Authors: : Dănuleţiu Adina Elena

Keywords: management, organization enterprise management
JEL Codes: O32
DOI: 10.29302/oeconomica.2020.22.1.5

26. The role of National Agency for Labour Ocuupation - considering the integration into the structures of European Union

Authors: : Ileana Georgiana Gheorghe

Keywords: labor demand, labor supply, employment
JEL Codes: F16, J22, J23
DOI: 10.29302/oeconomica.2020.22.1.5

27. Regularization in oil industry

Authors: : Simona Popa

Keywords: oil industry, regularization
JEL Codes: L71
DOI: 10.29302/oeconomica.2020.22.1.5

28. The risk - natural component in business

Authors: : Ştefăniţă ŞUŞU

Keywords: risk, market risk, economic risk, financial risk, technological risk exchange risk, bankrupting risk.
JEL Codes: G32
DOI: 10.29302/oeconomica.2020.22.1.5

29. Performance or non- performance at National Coal Company?

Authors: : Sorin-Ciprian Teiuşan

Keywords: performance, non - performance, national coal company
JEL Codes: L71
DOI: 10.29302/oeconomica.2020.22.1.5

30. Liquidity risk management

Authors: : Daschievici Anisoara Niculina

Keywords: liquidity, risk management
JEL Codes: G32
DOI: 10.29302/oeconomica.2020.22.1.5

31. Regular audit of human resources within public institutions

Authors: : Iulian Bogdan Dobra

Keywords: regular audit, human resources, public institutions
JEL Codes: H83
DOI: 10.29302/oeconomica.2020.22.1.5

32. Quality management-functions and principles

Authors: : Larisa-Loredana Dragolea

Keywords: quality management, total quality management
JEL Codes: L15
DOI: 10.29302/oeconomica.2020.22.1.5

33. Common Agricultural Policy

Authors: : Larisa-Loredana Dragolea

Keywords: agricultural policy, common policy
JEL Codes: O13
DOI: 10.29302/oeconomica.2020.22.1.5

34. European Union - advanced form of international economic integration

Authors: : Gavrilă - Paven Ionela

Keywords: European Union, economic integration
JEL Codes: F15
DOI: 10.29302/oeconomica.2020.22.1.5

35. Identifying and evaluating significant risks

Authors: : Gavrilă - Paven Ionela

Keywords: risk, risk management
JEL Codes: G32
DOI: 10.29302/oeconomica.2020.22.1.5

36. Management of communal waste services

Authors: : Raluca Florentina Creţu

Keywords: waste services, environment
JEL Codes: O13, P28, Q51
DOI: 10.29302/oeconomica.2020.22.1.5

37. National competitiveness factors

Authors: : Spătaru Mihaela

Keywords: competitivness, globalization
JEL Codes: B22
DOI: 10.29302/oeconomica.2020.22.1.5

38. Need for improvement of development management for organic farming

Authors: : Şincari Manuela

Keywords: organic farming, ecological agriculture
JEL Codes: Q56, O13
DOI: 10.29302/oeconomica.2020.22.1.5

39. Direct influences on the behavior of consumer banking services

Authors: : Filimon Stremţan, Andreea Bolog

Keywords: banking services, consumer behavior, banking services
JEL Codes: M31, G21
DOI: 10.29302/oeconomica.2020.22.1.5

40. Ocazii de afaceri pe Internet - o realitate de neconceput Business opportunities on internet- an unconceivable reality

Authors: : Mălina Cordoş, Filimon Stremţan

Keywords: internet, information, product, services
JEL Codes: M31; M21; P27
DOI: 10.29302/oeconomica.2020.22.1.5

41. Studiu privind impactul aditivilor alimentari asupra sănătăţii consumatorilor Study on the impact of food additives on consumer's health

Authors: : Maria Popa, Ioan Moise Achim

Keywords: product, study, food addtitives
JEL Codes: Q18; L66
DOI: 10.29302/oeconomica.2020.22.1.5

42. Strengthening market position of banks by redefining services settlement Banking

Authors: : Adela Socol

Keywords: market position, banking payments, Electronic Payment System
JEL Codes: L22
DOI: 10.29302/oeconomica.2020.22.1.5

43. Direct marketing on the Internet

Authors: : Cristina JINGA

Keywords: direct marketing, virtual stores, Internet offer
JEL Codes: M31
DOI: 10.29302/oeconomica.2020.22.1.5

44. Definitions of consumer satisfaction

Authors: : Andreea Bolog, Filimon Stremţan

Keywords: consumer satisfaction, loyalty, definition of satisfaction
JEL Codes: M31
DOI: 10.29302/oeconomica.2020.22.1.5

45. Strategic directions for the development of tourism in the Apuseni Mountains

Authors: : Claudia MOISA

Keywords: strategic direction, development of tourism, touristic potential
JEL Codes: L83
DOI: 10.29302/oeconomica.2020.22.1.5

46. The importance of youth tourism market in international tourism

Authors: : Claudia MOISĂ

Keywords: youth tourism, tourism market, international tourism
JEL Codes: L 83
DOI: 10.29302/oeconomica.2020.22.1.5

47. Conceptual aspects of construction marketing

Authors: : Iulian PATRICHE

Keywords: construction marketing,managerial efficiency, marketing organization
JEL Codes: L74
DOI: 10.29302/oeconomica.2020.22.1.5

48. Aspecte specifice ale cercetărilor de marketing în industria de petrol Specificities of marketing research in oil industry

Authors: : Violeta Sima

Keywords: marketing research, risk, industrial marketing
JEL Codes: M31; P23
DOI: 10.29302/oeconomica.2020.22.1.5

49. Issues regarding terrorism impact on world tourism

Authors: : Şuşman Nicoleta, Filimon Stremţan

Keywords: tourism, international terrorism
JEL Codes: L83
DOI: 10.29302/oeconomica.2020.22.1.5

1. ANALYSIS OF CAPITAL STRUCTURE AND SOLVABILITY OF FIRM

Authors: : Victor Ardelean

Keywords: capital, equity, debt
JEL Codes: G30, G32
DOI: 10.29302/oeconomica.2020.22.1.5

2. MANAGEMENT OF TITLES PORTFOLIO THROUGHOUT MULTICRITERIALE MODELS. COMMENTARY ON ROMANIA'S CASE

Authors: : Leonardo Badea

Keywords: factorial model, APT model, share
JEL Codes: C33
DOI: 10.29302/oeconomica.2020.22.1.5

3. ISSUES REGARDING FINANCIAL FLOWS AND CYCLES

Authors: : Panfil Banc

Keywords: economic flow, treasury, economic cycle
JEL Codes: M20, G39, G35
DOI: 10.29302/oeconomica.2020.22.1.5

4. THE BUDGETS - INSTRUMENTS OF SHORT TERM FINANCIAL FORECASTING

Authors: : Panfil Banc, Banc Marius Mircea

Keywords: budget, forecasting, budgeting process, functional structure
JEL Codes: G30, G31
DOI: 10.29302/oeconomica.2020.22.1.5

5. MANUFACTURING AND DISTRIBUTION OF MILK PRODUCTS - THEIR ROLE IN INDUSTRY

Authors: : Barbu (Pana) Larisa-Florentina

Keywords: diary products, production, distribution
JEL Codes: D24, D30
DOI: 10.29302/oeconomica.2020.22.1.5

6. GLOBALIZATION OF BANK INDUSTRY

Authors: : Ioan Bătrâncea, Maria Bătrâncea

Keywords: bank, bankruptcy, standard
JEL Codes: G21, F30
DOI: 10.29302/oeconomica.2020.22.1.5

7. NEW ISSUES REGARDING FINANCIAL ANALISYS OF ROMANIAN ECONOMIC ENTITIES WHILE ADOPTING IFRS

Authors: : Larissa Bătrâncea

Keywords: IFRS, financial statement, performance, financial standing
JEL Codes: G30, G32
DOI: 10.29302/oeconomica.2020.22.1.5

8. DIAGNOSYS ANALISYS BASED ON RATE OF RETURN

Authors: : Bordeianu Sebastian

Keywords: rate of return, profit, economic-financial indicator
JEL Codes: G30, G32, G33
DOI: 10.29302/oeconomica.2020.22.1.5

9. THE SYSTEM OF INDICATORS IN FINANCIAL ANALYSIS OF BANKS

Authors: : Sorin Borlea

Keywords: bank, asset, liability, profitability, financial management
JEL Codes: G21, G30
DOI: 10.29302/oeconomica.2020.22.1.5

10. EFFICIENCY OF INVESTMENTS FOR SUSTAINABLE DEVELOPMENT

Authors: : Burja Camelia

Keywords: sustainable development, investment, environment, efficiency
JEL Codes: Q01, Q56
DOI: 10.29302/oeconomica.2020.22.1.5

11. THE EFFECTS OF CAPITAL ROTATION ON FINANCIAL EQUILIBRIUM

Authors: : Burja Vasile

Keywords: financial equilibrium, permanent capital, fixed assets, rotation
JEL Codes: G32, G39
DOI: 10.29302/oeconomica.2020.22.1.5

12. WAYS OF DIVERSIFYING STATE TITLES PORTFOLIO

Authors: : Magdalena CĂLIN, Claudiu CĂLIN

Keywords: state title, interest rate, price index
JEL Codes: H27, H81
DOI: 10.29302/oeconomica.2020.22.1.5

13. SOURCES OF FUNDING ATTRIBUTE OF PENSIONS PUBLIC REGIME EXISTENCE

Authors: : Cenar Iuliana

Keywords: pension, financing sources, public pension system
JEL Codes: H55, J14
DOI: 10.29302/oeconomica.2020.22.1.5

14. ANALYSIS OF FINANCIAL STATEMENTS

Authors: : Ciobănaşu Marilena

Keywords: financial statement, financial analysis, financial data, decision-making
JEL Codes: G30
DOI: 10.29302/oeconomica.2020.22.1.5

15. EUROPEAN COURT OF AUDITORS - EU EXTERNAL AUDIT INSTITUTION

Authors: : Gheorghe Ciochină, Iuliana Ciochină

Keywords: audit, European Union, revenue, expenditure
JEL Codes: F36, M42
DOI: 10.29302/oeconomica.2020.22.1.5

16. COORDINATES OF FINANCIAL MANAGEMENT IN INSURANCE COMPANY

Authors: : Lazăr Cistelecan, Daniel Ştefan, Manole Bogdan Decebal, Marcel N. Udrea

Keywords: insurance, insurance company, financial management, financial position
JEL Codes: G22, G29
DOI: 10.29302/oeconomica.2020.22.1.5

17. WORLDWIDE ECONOMIC CHANGES AFFECTING RURAL SOCIETY

Authors: : Dan Coriolan Simedru

Keywords: rural development, quality of life, agrarian sector, territorial administration
JEL Codes: R11, Q00
DOI: 10.29302/oeconomica.2020.22.1.5

18. CONSIDERATIONS ON SOFTWARE ENGINEERS AND PROJECT MANAGEMENT OF ICT

Authors: : Gabriel CUCUI

Keywords: software, cost, system specification
JEL Codes: D83
DOI: 10.29302/oeconomica.2020.22.1.5

19. ESTIMATION OF FAIR VALUE OF EQUITY INSTRUMENTS GRANTED IN SHARE-BASED PAYMENT TRANSACTIONS

Authors: : Curpăn Alina Mihaela

Keywords: fair value, equity instruments, option, dividend
JEL Codes: G32, G10
DOI: 10.29302/oeconomica.2020.22.1.5

20. CAPITAL ADEQUACY - FUNDAMENTAL ELEMENT OF BANKING REGULATIONS

Authors: : Daschievici Anişoara Niculina

Keywords: capital, bank, intern obstacle
JEL Codes: G21, G28
DOI: 10.29302/oeconomica.2020.22.1.5

21. CONCEPTUAL PREMISES ON DEPOSITS INSURANCE

Authors: : Daschievici Anisoara Niculina

Keywords: banking storehouse, depositor, creditor
JEL Codes: G21
DOI: 10.29302/oeconomica.2020.22.1.5

22. THE ENTERPRISE AS SYSTEM AND ITS RELATIONS WITH INTERNAL AND EXTERNAL ENVIRONMENT

Authors: : Dănuleţiu Adina Elena

Keywords: enterprise, objectives
JEL Codes: D21, M21
DOI: 10.29302/oeconomica.2020.22.1.5

23. ISSUES IN EUROPEAN BUDGETING PROCESS

Authors: : Danuletiu Dan-Constantin

Keywords: budget, budget process, institution
JEL Codes: F15, F36, H61
DOI: 10.29302/oeconomica.2020.22.1.5

24. INFORMATION AND ITS ROLE IN FINANCIAL MANAGEMENT OF ENTERPRISE

Authors: : Constantin Dinte, Ion-Trifoi Gigi

Keywords: information, financial management, decision system
JEL Codes: M00, M15
DOI: 10.29302/oeconomica.2020.22.1.5

25. FINANCIAL CONTROL AND TAX CONTROL ON SUSPECT TRANSACTIONS

Authors: : Ioan DOBRA

Keywords: fiscal control, taxpayer, fiscal legislation
JEL Codes: H25, H26
DOI: 10.29302/oeconomica.2020.22.1.5

26. THE COMPLEXITY OF INFLATIONARY PHENOMENON IN ROMANIA AND ITS IMPLICATIONS

Authors: : Ioana Duca, Constantin Stoica

Keywords: inflation, inflation targeting, monetary policy
JEL Codes: E52, E31
DOI: 10.29302/oeconomica.2020.22.1.5

27. FINANCING SME IN EMERGING ECONOMIES

Authors: : Alina Ernst

Keywords: financial sector, financing, small and medium-sized enterprises, international integration
JEL Codes: F36
DOI: 10.29302/oeconomica.2020.22.1.5

28. EU FACING NEW CHALLENGES AND OPPORTUNITIES

Authors: : Gavrila - Paven Ionela

Keywords: challenges, opportunities, integration proces
JEL Codes: F15, F36
DOI: 10.29302/oeconomica.2020.22.1.5

29. SOCIAL -ECONOMIC AND INSTITUTIONAL TRANSFORMATIONS ASSUMED BY THE ECONOMIC INTEGRATION PHENOMENON

Authors: : Gavrila - Paven Ionela

Keywords: economic integration, economic policy, monetary policy
JEL Codes: F15, F36, F42
DOI: 10.29302/oeconomica.2020.22.1.5

30. IMPACT OF INFORMATION TECHNOLOGIES IN FINANCIAL AUDIT

Authors: : Gheorghe Mirela

Keywords: accounting system, audit, accounting, computer techniques
JEL Codes: M41, M42, M15
DOI: 10.29302/oeconomica.2020.22.1.5

31. STABILITY OF THE BANKING SYSTEM AND PRUDENTIAL SUPERVISION IN ROMANIA

Authors: : Göndör Mihaela Liliana

Keywords: banking system, supervision, credit risk, market risk, operational risk, reputational risk
JEL Codes: G21
DOI: 10.29302/oeconomica.2020.22.1.5

32. THE ROLE OF ROMANIAN NATIONAL BANK IN ENSURING FREE MOVEMENT OF SERVICES

Authors: : Göndör Mihaela Liliana

Keywords: central bank, banking sector, EU accession
JEL Codes: E58, F36
DOI: 10.29302/oeconomica.2020.22.1.5

33. RECENT DEVELOPMENTS OF NON-GOVERNMENTAL CREDIT IN ROMANIA

Authors: : Marius Gust, Dorin Hoarca

Keywords: banking system, non- governmental credit, current account
JEL Codes: G21, E58, E51
DOI: 10.29302/oeconomica.2020.22.1.5

34. FUNDAMENTAL ANALISYS, DECISION FOR STOCK EXCHANGE INVESTMENTS

Authors: : Hada Teodor, Moraru Alin

Keywords: stock market, fundamental analysis, technical analysis
JEL Codes: G10, G11
DOI: 10.29302/oeconomica.2020.22.1.5

35. ASPECTS OF DETERMINING CURRENT ASSET PERFORMANCE

Authors: : Teodor Hada

Keywords: current asset, indicator, performance
JEL Codes: G30, G31
DOI: 10.29302/oeconomica.2020.22.1.5

36. LEGISLATIVE HARMONIZATION DUE TO ACQUIS COMMUNAUTAIRE

Authors: : Roxana Ispas

Keywords: European legislation, community actions, policy
JEL Codes: F20, F21, F22, F23
DOI: 10.29302/oeconomica.2020.22.1.5

37. MODERN APPROACH ON CREDIT RISK

Authors: : Iuga Iulia

Keywords: credit risk, capital requirement, rating system
JEL Codes: G21, G24
DOI: 10.29302/oeconomica.2020.22.1.5

38. BUDGETS AND ELECTRONIC DASHBOARD - MODERN TOOLS AND TECHNIQUES OF PERFORMANT MANAGEMENT

Authors: : Cornel Nicolae Jucan

Keywords: budget, forecast, planning, dashboard
JEL Codes: G30, G31
DOI: 10.29302/oeconomica.2020.22.1.5

39. COMPANY'S DECISIONS ON DIVIDENDS IN THE CONTEXT OF CURRENT TAX POLICY

Authors: : Adina Martin

Keywords: dividend, profit, fiscal policy, capital market
JEL Codes: G35, G11, G38
DOI: 10.29302/oeconomica.2020.22.1.5

40. INVESTMENTS IN ROMANIAN BANKING SYSTEM

Authors: : Mitac Mirela - Claudia, Stoian Marian

Keywords: investment, banking system, monetary market, capital market
JEL Codes: G21, G24
DOI: 10.29302/oeconomica.2020.22.1.5

41. THE USE OF MATERIALITY AND AUDIT RISK WHEN PLANNING AND MANAGING THE AUDIT

Authors: : Victor Munteanu

Keywords: financial audit, financial statement, risk, materiality
JEL Codes: M42, M41
DOI: 10.29302/oeconomica.2020.22.1.5

42. SUSTAINABLE DEVELOPMENT: MAIN OBTAINED RESULTS

Authors: : Lazar Paula

Keywords: sustainable development, environment, economy, society
JEL Codes: Q01, Q56
DOI: 10.29302/oeconomica.2020.22.1.5

43. ENTERPRISE'S PERFORMANCE MEASURED BY INTERMEDIARY BALANCE OF ADMINISTRATION

Authors: : Olaru Gabriela-Daniela

Keywords: profit and loss account, commercial margin, production of financial year, added value, gross working surplus, the results of the exploitation, the current result, the net result
JEL Codes: G32, M41
DOI: 10.29302/oeconomica.2020.22.1.5

44. EVOLUTIONS IN LIFE INSURANCE MARKET IN ROMANIA (STUDY CASE - ING NEDERLANDEN LIFE INSURANCE)

Authors: : Pîrvu Daniela, Radulescu Magdalena

Keywords: life insurance, insurance company, financial evolution
JEL Codes: G22
DOI: 10.29302/oeconomica.2020.22.1.5

45. ISSUES IN LIQUIDITY RISK MANAGEMENT IN CREDIT INSTITUTIONS

Authors: : Anamaria Popa

Keywords: liquidity, asset, liability
JEL Codes: G21, G29
DOI: 10.29302/oeconomica.2020.22.1.5

46. TAX REGULATIONS CONCERNING INDIRECT TAXES IN EUROPEAN UNION

Authors: : Mirela-Anca Postole

Keywords: fiscal policy, indirect taxation, European Union
JEL Codes: E62, F36, H20
DOI: 10.29302/oeconomica.2020.22.1.5

47. ROMANIA ADHERATION TO THE EUROPEAN UNION: WINNERS AND LOSERS

Authors: : Radulescu Magdalena, Pîrvu Daniela

Keywords: European Union's enlargement, benefit, cost
JEL Codes: F15, F20
DOI: 10.29302/oeconomica.2020.22.1.5

48. ALTERNATIVES FOR THE CLASSIC DATABASE DISTRIBUTED SYSTEMS

Authors: : Dan-Andrei Sitar-Taut

Keywords: database distributed systems, centralized database systems, federated database systems, interfacing technologies
JEL Codes: M15
DOI: 10.29302/oeconomica.2020.22.1.5

49. SPECIFICITIES OF INTERBANK SETTLEMENT IN THE NATIONAL SYSTEM FOR ELECTRONIC PAYMENTS

Authors: : Socol Adela, Codruta Fat

Keywords: inter-banking payment system, payment instruments, electronic transfer
JEL Codes: G21
DOI: 10.29302/oeconomica.2020.22.1.5

50. DETERMINATION OF ENTREPRISES'S FINANCIAL STATUS BY STATISTICAL DISCRIMINANT MODELS - STATEV MODEL -

Authors: : State Violeta

Keywords: ustainability, European Union, financial position
JEL Codes: G39, M21
DOI: 10.29302/oeconomica.2020.22.1.5

51. A NEW DIMENSION IN ORGANISATIONS' FINANCIAL PERFORMANCE MEASUREMENT

Authors: : Aurelia Stefanescu, Eugeniu Turlea

Keywords: performance, accounting, treasury
JEL Codes: M41, G30
DOI: 10.29302/oeconomica.2020.22.1.5

52. INCIDENCE OF LIQUIDITY RISK IN BANKING ACTIVITY

Authors: : Mariana Vlad

Keywords: liquidity, bank, deposit, liability
JEL Codes: G21
DOI: 10.29302/oeconomica.2020.22.1.5

53. MODERN APPROACH ON MARKET FAILURE AND EXTERNALITIES

Authors: : Mariana Vuta, Rodica Gherghina

Keywords: market failure, outsourcing, social cost
JEL Codes: D62, H23, H20
DOI: 10.29302/oeconomica.2020.22.1.5

54. THE HARMONIZATION OF PUBLIC FINANCIAL AUDIT WITH ACQUIS COMMUNITARIAN

Authors: : Ion Tanase, Magdalena Claudia Burcea

Keywords: acquis, financial control, audit
JEL Codes: M42
DOI: 10.29302/oeconomica.2020.22.1.5

55. DECISION AND ITS ROLE IN FINANCIAL MANAGEMENT OF ENTERPRISE

Authors: : Ion-Trifoi Gigi, Constantin Dinte

Keywords: decision, decisional system, informational system
JEL Codes: M00
DOI: 10.29302/oeconomica.2020.22.1.5

56. FINANCIAL INSTRUMENTS OF THE COMMON AGRICULTURAL POLICY

Authors: : Daniela Zapodeanu, Popovici Ioana - Florina

Keywords: Common agricultural policy, market intervention, financial help, production quota, common custom protection
JEL Codes: Q14, Q18, F36
DOI: 10.29302/oeconomica.2020.22.1.5

57. MOVING AVERAGES IN TECHNICAL ANALYSIS OF LISTED FINANCIAL INSTRUMENTS

Authors: : Daniela Zapodeanu, Dorina Popa

Keywords: moving averages, trend, simple moving average, weighted moving average, exponential moving average
JEL Codes: G11, G12
DOI: 10.29302/oeconomica.2020.22.1.5

1. DELIMITATIV-METHODOLOGY ISSUES BETWEEN THE TWO CONCEPTS: COST AND EXPENSE

Authors: : Banc Marius Mircea

Keywords: cost, expense, concepts.
JEL Codes: D26, M41
DOI: 10.29302/oeconomica.2020.22.1.5

2. IDENTIFYING THE COST CAUSES AT S.C. “APULUM” SA ALBA IULIA

Authors: : Sorin Briciu, Florentina Sas

Keywords: ABC method, costs, factors that generate the costs.
JEL Codes: D26, M41
DOI: 10.29302/oeconomica.2020.22.1.5

3. THE INFORMATIONAL SYSTEM OF MANAGEMENT ACCOUNTING

Authors: : Briciu Sorin, Teiusan Sorin-Ciprian

Keywords: informational system, management accounting, accounting informational system.
JEL Codes: M41, D80
DOI: 10.29302/oeconomica.2020.22.1.5

4. SOME VIEWPOINTS ON IMPROUVING MANAGERIAL ACCOUNTING

Authors: : Oprea Calin, Monica Viorica Nedelcu

Keywords: managerial accountancy, costs calculation, accounting organization.
JEL Codes: M41
DOI: 10.29302/oeconomica.2020.22.1.5

5. APPLYING PERFORMANCE AUDIT IN A PUBLIC ENTITY THAT PROVIDES PUBLIC SERVICES

Authors: : Cibu (Jeflea) Dochita

Keywords: perfomance,performance auditing.
JEL Codes: M42, P17
DOI: 10.29302/oeconomica.2020.22.1.5

6. ACCOUNTING IN INSURANCE COMPANY - BETWEEN GENERAL AND CHARACTERISTIC

Authors: : Rodica Cistelecan, Anamari Beatrice Stefan, Raluca Meda Sumandea Simionescu

Keywords: insurance and reinsurance contracts, insurance companies, accounting.
JEL Codes: M41, G22
DOI: 10.29302/oeconomica.2020.22.1.5

7. THE SIGNIFICATION LIMIT, DECISIONAL FACTOR IN FINANCIAL ACCOUNTING AUDIT

Authors: : Crasoveanu (Oprean)

Keywords: signification limit, level, financial situations.
JEL Codes: M42
DOI: 10.29302/oeconomica.2020.22.1.5

8. THE IMPACT OF ACCOUNTING HARMONIZATION AND NORMALIZATION ON NATIONAL AND INTERNATIONAL LEVEL ON COMUNICATION TYPES AVAILABLE TO THE LEADERSHIP OF AN ORGANIZATION

Authors: : Ion CUCUI

Keywords: International Financial Reporting Standards, accounting harmonization and normalization, management organization.
JEL Codes: M41, F00
DOI: 10.29302/oeconomica.2020.22.1.5

9. DEDUCTIONS REGIME. OBLIGATIONS OF VAT PAYERS

Authors: : Fit Tito, Munteanu Dorin

Keywords: deductions, Added Value Tax.
JEL Codes: M41, E62, H32
DOI: 10.29302/oeconomica.2020.22.1.5

10. INTERNAL AUDITORS - A NEW PROFESSION

Authors: : Marcel Ghita

Keywords: internal auditors, certifications system, certifying internal auditors.
JEL Codes: M42
DOI: 10.29302/oeconomica.2020.22.1.5

11. SYSTEM ATTESTING INTERNAL AUDITORS IN ROMANIA

Authors: : Marcel Ghita, Razvan Ghita

Keywords: certification system, internal auditors.
JEL Codes: M42
DOI: 10.29302/oeconomica.2020.22.1.5

12. FEATURES OF INTERNAL AUDIT

Authors: : Razvan Ghita

Keywords: internal audit, internal control.
JEL Codes: M42
DOI: 10.29302/oeconomica.2020.22.1.5

13. CHARACTERISTICS OF APPLICATION OF ACCOUNTING PRINCIPLES TO BANKS

Authors: : Grigorescu Sorin

Keywords: accounting, accounting principles, IASB, financial statement, bank activities.
JEL Codes: M41
DOI: 10.29302/oeconomica.2020.22.1.5

14. COST CALCULATION METHODS IN MINING INDUSTRY

Authors: : Ion-Trifoi Gigi

Keywords: adminnistration accounting, calculation methods, mining industry.
JEL Codes: M41, D24
DOI: 10.29302/oeconomica.2020.22.1.5

15. ACCOUNTING POLICIES AND THEIR INFLUENCE ON COMPANY'S PERFORMANCE AND POSITION

Authors: : Cristina Lidia Manea

Keywords: accounting policies, financial statements, accounting trearments.
JEL Codes: M41, D00
DOI: 10.29302/oeconomica.2020.22.1.5

16. STANDARDIZATION OF CONTEMPORARY ACCOUNTING SYSTEMS IN GLOBALIZATION CONDITIONS

Authors: : Dorel Mates, Mihaela Stet, Szabo Ioan

Keywords: accounting system, globalization, normalization, harmonization and accounting convergence.
JEL Codes: M41
DOI: 10.29302/oeconomica.2020.22.1.5

17. THE ACCOUNTANT ROLE IN ORGANIZING A PERFORMANT AND MODERN ENTREPRISE

Authors: : Camelia Mihalciuc

Keywords: accountant, accounting.
JEL Codes: M41
DOI: 10.29302/oeconomica.2020.22.1.5

18. ACCOUNTING INFORMATION - SUPPORT FOR DETERMINATION OF ENTITY'S RENTABILITY

Authors: : Camelia Mihalciuc

Keywords: accountancy information, analysis.
JEL Codes: M41
DOI: 10.29302/oeconomica.2020.22.1.5

19. ACCOUNTING REGULATIONS ACCORDING WITH EU DIRECTIVES REGARDING FINANCIAL STATEMENTS

Authors: : Mitac Mirela - Claudia

Keywords: International Accounting Standards, Financial Accounting Standards, harmonization.
JEL Codes: M41
DOI: 10.29302/oeconomica.2020.22.1.5

20. REGULATION AND NORMALIZATION OF MANAGEMENT ACCOUNTING FOR AN ECONOMIC ENTITY

Authors: : Neamtu Ion-Horia, Teiusan Sorin-Ciprian

Keywords: management accounting, normalisation, management accountant.
JEL Codes: M41
DOI: 10.29302/oeconomica.2020.22.1.5

21. THE TYPOLOGY OF FINANCIAL AUDIT

Authors: : Ioan Oprean, Delia Oprean

Keywords: internal audit, external audit.
JEL Codes: M42
DOI: 10.29302/oeconomica.2020.22.1.5

22. CALCULATING INFRASTUCTURE COSTS

Authors: : Paunica Mihai

Keywords: costs, calculation,railway infrastructure
JEL Codes: M41
DOI: 10.29302/oeconomica.2020.22.1.5

23. THE PRUDENCE PRINCIPLE - THE BASIS FOR REASONING OF THE PROFESSIONAL ACCOUNTANT

Authors: : Gheorghe Popescu

Keywords: prudence principle, professional accountant.
JEL Codes: M41
DOI: 10.29302/oeconomica.2020.22.1.5

24. TRUE AND FAIR VIEW VERSUS TAXATION IN 2006 ROMANIAN ACCOUNTING

Authors: : Gheorghe Popescu, Veronica Adriana Popescu, Cristina Raluca Popescu

Keywords: faithful image, fiscality, accounting.
JEL Codes: M41, H30
DOI: 10.29302/oeconomica.2020.22.1.5

25. VULNERABILITIES OF FINANCIAL AND ACCOUNTING INFORMATION IN MARKET ECONOMY

Authors: : Veronica Adriana Popescu

Keywords: data, financial and accounting information.
JEL Codes: M41
DOI: 10.29302/oeconomica.2020.22.1.5

26. FEW MUTATIONS INDUCED IN PUBLIC INSTITUTIONS ACCOUNTING IN 2006

Authors: : Cristina Raluca Popescu

Keywords: accounting, public institutions.
JEL Codes: M41
DOI: 10.29302/oeconomica.2020.22.1.5

27. APPROACHING ACCOUNTING IN THE CONTEXT OF NEW INFORMATIONAL TECHNOLOGIES

Authors: : Florin RADU

Keywords: informatic technologies, accounting
JEL Codes: M41
DOI: 10.29302/oeconomica.2020.22.1.5

28. GLOBALIZING ACCOUNTING WHEN USING THE INFORMATIONAL TECHNOLOGIES

Authors: : Valentin RADU, Mariana RADU

Keywords: globalization, accounting, informational technologies.
JEL Codes: M41, D83
DOI: 10.29302/oeconomica.2020.22.1.5

29. THE OPORTUNITY O INTERIM FINANCIAL REPORTING

Authors: : Rapcencu Cristian

Keywords: IAS 34, interim financial report.
JEL Codes: M41
DOI: 10.29302/oeconomica.2020.22.1.5

30. ACCOUNTING IN NATIONAL DEFENSE MILITARY UNITS

Authors: : Marius Adrian Raducea

Keywords: accounting, army, public institutions.
JEL Codes: M41
DOI: 10.29302/oeconomica.2020.22.1.5

31. FINANCIAL CONTROL AND PUBLIC INTERNAL AUDIT IN NATIONAL DEFENSE MILITARY UNITS

Authors: : Larisa Loredana Beian Raducea

Keywords: financial auditing, army.
JEL Codes: M42
DOI: 10.29302/oeconomica.2020.22.1.5