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Volumul III – Sectiunea: Finante, Banci si Contabilitate

Tom XVIII 2009 – Volumul III – Sectiunea:
Finante, Banci si Contabilitate

Volumul complet

Titlul Lucrarii: METHODS OF INCREASING THE ROLE OF THE CORPORATE TAX IN THE ECONOMIC AND SOCIAL DEVELOPMENT

Autor(ii): Abrudan Leonard Calin

Rezumat: In this paper we will discuss about the implications of the corporate tax in the field of economical and social development. In the beginning we will present the results of the introduction of the new quota (16%) as budgetary receipts and after that we wi

Cuvinte cheie: corporate tax, DFI, budgetary receipts, underdeveloped areas

Cod JEL: G

Paginatia: 24-29

Titlul Lucrarii: THE ROLE OF THE CORPORATE TAX IN THE ECONOMIC AND SOCIAL DEVELOPMENT IN ROMANIA

Autor(ii): Abrudan Leonard Calin

Rezumat: This paper is about how the corporate tax could interfere with the economical and social development. We put in it some graphics which present the situation of three major economical indicators by which we illustrated our meanings. Gross Domestic Product,

Cuvinte cheie: corporate tax, GDP, investments, budgetary deficit, economical and social development

Cod JEL: G

Paginatia: 30-34

Titlul Lucrarii: THE ROLE OF ECONOMIC AND FINANCIAL ANALYSIS IN THE PROCESSES OF CONTROL, AUDIT AND DIAGNOSIS OF ENTITY ACTIVITIES

Autor(ii): Achim Monica Violeta, Pintea Mirela

Rezumat: In the current material we have tried a positioning of economic and financial analysis in relation to the processes of control, audit and diagnosis of the activity of an entity based on the objectives and methodology specific to each process. We have als

Cuvinte cheie: analysis, diagnosis, control, audit, objectives, methodology, interactions.

Cod JEL: M41, M42, G33

Paginatia: 35-42

Titlul Lucrarii: THE LUMP-SUM TAX – SOLUTION FOR DIMINISHING TAX DODGING AND RAISING OF THE BUDGETARY INCOMES –

Autor(ii): Antonescu Mihail, Antonescu Ligia

Rezumat: The lump-sum tax was applied in our country for a few decades, but only in the case of certain natural persons that carried on certain economical activities. The applying of the lump-sum tax in the case of enterprises is a novelty in the Romanian fiscal s

Cuvinte cheie: lump-sum tax, tax rate, taxable profit, tax dodging, fiscal equity

Cod JEL: H25, H32

Paginatia: 43-48

Titlul Lucrarii: THE JUDICIAL CONDITION OF THE LOCAL PUBLIC FINANCES

Autor(ii): Ardeleanu Popa Carmen, Carmaciu Diana

Rezumat: An important condition to realize the reform of the Romanian public administration is to assure the necessary financial resources for a real descentralization. The governmental traditions in a lot of developed countries have conformed the idea of the eff

Cuvinte cheie: local self-government, local finances, legislation,

Cod JEL: K 00

Paginatia: 49-52

Titlul Lucrarii: CONSIDERATIONS ABOUT THE FORMS OF JUDICIAL RESPONSIBILITY IN THE MATTER OF BUDGETARY EXECUTION

Autor(ii): Ardeleanu-Popa Carmen, Cirmaciu Diana

Rezumat: The social life is developing in an organized way based on some social norms and regulations which are necessary for the good development of human activities in any domain, these norms establishing a certain way in which the subjects of social relations m

Cuvinte cheie: budgetary execution, judicial responsibility, contravention, infraction

Cod JEL: K00

Paginatia: 53-56

Titlul Lucrarii: THE ROOTS OF THE WORLD FINANCIAL CRISIS

Autor(ii): Batrancea Larissa-Margareta, Batrancea Ioan, Moscviciov Andrei

Rezumat: In this paper the authors show the possible causes of the world financial crisis. In this way is presented the start of the financial crisis, and the evolution of American economy, its huge defficit, the evolution of nemployment rate, the inflation rate,

Cuvinte cheie: financial crisis, oil price, national debt, solvency

Cod JEL: G01

Paginatia: 57-62

Titlul Lucrarii: CREATING VALUE FOR SHAREHOLDERS BY THE USE OF CASH-FLOWS

Autor(ii): Berceanu Dorel, Siminica Marian, Bandoi Anca

Rezumat: This paper addresses a topic of great contemporaneity and of particular importance, namely the extent to which the creation of value is achieved at micro level through the cash flow. Thus, after a brief introduction, there are given short feedbacks on two

Cuvinte cheie: cash flow, value added, firm, investment

Cod JEL: G31, G32

Paginatia: 63-70

Titlul Lucrarii: THE FORMATION OF ROMANIAÐ¢S BUDGET DEFICIT IN THE CONTEXT OF THE EUROPEAN INTEGRATION

Autor(ii): Bilan Irina, Roman Angela

Rezumat: In this paper we intend to analyze the evolution and factors generating the budget deficit of Romania in the period before the year 2008, putting into light the impact of European integration, both from the perspective of the size of the budget deficit pr

Cuvinte cheie: budget deficit, budget revenues, budget expenses, European Union

Cod JEL: H20, H50, H62

Paginatia: 71-77

Titlul Lucrarii: FACTORS INFLUENCING DECISIONS REGARDING THE FINANCIAL STRUCTURE OF THE ENTERPRISE

Autor(ii): Botezat Anca-Ramona, Stoichina Ionela

Rezumat: In the paper there are presented the importance of the financial structure of the enterprise, the micro and macroeconomic factors that influence decisions on the financing, their characteristics, how they interact between them. All this must be achieved

Cuvinte cheie: financial structure, capital, microeconomic and macroeconomic factors

Cod JEL: G32

Paginatia: 78-83

Titlul Lucrarii: A FEW CONSIDERATIONS REGARDING THE SPHERE OF FINANCIAL RELATIONS

Autor(ii): Bota Anton Florin

Rezumat: The author discusses his financial affairs sphere, looking at this issue under a double aspect: analysis of the financial relations sphere and analyzing the financial activity sphere. Analysis of the financial relations sphere is made on the basis of fou

Cuvinte cheie: financial sphere, distribution operations, financial operations, transfer, needs.

Cod JEL: B00

Paginatia: 84-89

Titlul Lucrarii: NATIONAL AND INTERNATIONAL APPROACH TO FINANCIAL INSTRUMENTS

Autor(ii): Briciu Sorin, Samara Silvia

Rezumat: Due to the international character of the financial markets and to the general tendency of globalization, the accountancy treatment of the financial mechanisms and instruments acquire a special importance because the theory, the norms and especially the p

Cuvinte cheie: financial instruments, securities, IAS 32, IAS 39, IFRS 7

Cod JEL: M41

Paginatia: 90-95

Titlul Lucrarii: WHY TAX HEAVENS ARE A BLESSING?

Autor(ii): Bunescu Liliana

Rezumat: There does not exist a single, unambiguous definition of a tax haven. Some regulatory criteria, such as secrecy and low or zero taxes, appear in one form or another in each definition. However, different tax havens are considered a blessing for corrupt an

Cuvinte cheie: tax havens, secrecy, dirty money

Cod JEL: H 25, H 32

Paginatia: 96-99

Titlul Lucrarii: RELATIVE TAX MATTERS TO INSOLVENCY PROCEDURE

Autor(ii): Buziernescu Radu, Nanu Roxana

Rezumat: In terms of tax rules, we find rules in the Tax Code which link to specific stages of insolvency procedure the production of some tax effects. In this paper, we present these legal provisions, among which we mention: the integral deductibility of the lo

Cuvinte cheie: insolvency procedure, bankruptcy procedure, legal reorganization

Cod JEL: H3, H32

Paginatia: 100-104

Titlul Lucrarii: THE BUDGET OF THE EUROPEAN UNION

Autor(ii): CALCIU DIANA-ELENA, POPESCU MARIA LOREDANA

Rezumat: The budget represents a complex system of acts and operations that together lead to a financial balance, very important for the state and citizens. The European budget has known many changes by now due to the fact that Union is continuously changing.

Cuvinte cheie: budget, budgetary procedure, budgetary treaties

Cod JEL: M

Paginatia: 105-108

Titlul Lucrarii: THE SYNTHETICAL ANALYSIS OF REFLECTING THE LABOUR PRODUCTIVITY INTO THE MASS OF PROFIT

Autor(ii): Caruntu Constantin, Lapadusi Mihaela Loredana

Rezumat: The labour productivity is one of the most important indicator for analyzing a company activity and it has always been the target of the attempts to permanently increase the profit and its results. The increase of labour productivity represents also the m

Cuvinte cheie: profit, labour productivity, average wages, wages expense

Cod JEL: D24

Paginatia: 109-114

Titlul Lucrarii: INVESTIGATION OF THE COSTS AND BENEFITS OF ROMANIAN INTEGRATION IN EUROPEAN UNION

Autor(ii): CAMPEANU EMILIA, MOSTEANU TATIANA, Bolos Marcel

Rezumat: The aim of this study is to investigate the costs and benefits of Romanian integration in European Union. Starting from this ideea, the paper presents the political and economic factors that conduct to the integration even that the economic growth is unde

Cuvinte cheie: European Union, integration costs, integration benefits

Cod JEL: E6, F5, O1

Paginatia: 115-118

Titlul Lucrarii: THE ABC METHOD FOR CALCULATION OF COSTS IN CONSTRUCTIONS

Autor(ii): Chirila Emil

Rezumat: The traditional methods for cost calculation are based on splitting the enterprise in centers of responsabilities and usage of systems for distribution of indirect expenses which can lead to under or overevaluation phenomenons of the unitary costs which s

Cuvinte cheie: cost calculation, activity, ABC method, cost inductor, construction enterprises

Cod JEL: G30, G31, L74

Paginatia: 119-121

Titlul Lucrarii: INCREASE OF PERFORMANCE THROUGH INTEGRATION OF THE CONTROLLING IN THE MANAGEMENT SYSTEM OF THE ENTERPRISE

Autor(ii): Chirila Emil

Rezumat: The complexity and dynamic of the organizations, which are in a permanent competition for resources and for the life quota in a turbulent economic environment, imposes the controlling as a functional concept of management having the role of coordinating t

Cuvinte cheie: controlling, management system, enterprise

Cod JEL: G31, G30

Paginatia: 122-125

Titlul Lucrarii: THE ROMANIAN INSURANCE MARKET AND THE POTENTIAL EFFECTS OF THE CRISIS UPON IT

Autor(ii): Cristina Ciumas, Ioan Nistor, Ecaterina Cumpanasu, Viorela-Ligia Vaidean

Rezumat: The global financial and economic crisis is felt in almost all the companies that operate on the European financial and insurance markets. The European insurance and re-insurance industry would register a significant decrease of the investments and a redu

Cuvinte cheie: life insurance market, non-life insurances, financial-economic crisis

Cod JEL: G01, G22

Paginatia: 126-130

Titlul Lucrarii: METHODS DESIGNED TO DETERMINE THE VALUE OF THE FIRM AND THEIR DEFICIENCES

Autor(ii): CÑœNDEA DIANA MARIETA

Rezumat: Determining the value of a company is a process very important and controversial at the same time process. Knowing the value of a firm is indispensable in case of sale, merger, but not only; it is also useful to identify sources of value creation. The val

Cuvinte cheie: value, intangible assets, cash-flow, benchmarking

Cod JEL: G3

Paginatia: 131-136

Titlul Lucrarii: THE EFFICIENCY OF PUBLIC SPENDING

Autor(ii): Clipici Emilia, Hagiu Alina

Rezumat: The correlation between the level of public spending and its efficiency can be made by means of a range of indicators expressing the positive impact on the economy and the society. The resources aÐÐ£ outcomes – income – impact mechanism is the strength of

Cuvinte cheie: cheltuieli publice, eficienta cheltuielilor publice, indicatori de performanta

Cod JEL: H3, H5, H6

Paginatia: 137-141

Titlul Lucrarii: CONSIDERATIONS REGARDING THE EFFICIENCY OF PUBLIC EXPENDITURES FOR EDUCATION

Autor(ii): CREȚAN Georgiana Camelia, IACOB Mihaela

Rezumat: The impact that education, particularly higher education, has on individuals – with direct influence on their standard of living, but also on society as a whole – on the communityÐ¢s economic development, requires concern towards the necessary resources fo

Cuvinte cheie: efficiency, government expenditures for education, benefits of education

Cod JEL: H 21, H 52, I 21, I 22

Paginatia: 142-146

Titlul Lucrarii: CARACTERISTIQUES DES SYSTEMES DE FINANCEMENT DE LÐ¢ENSEIGNEMENT SUPERIEUR

Autor(ii): Cretan Georgiana Camelia, Lacrois Yvonne Iulia

Rezumat: The continuous transformation the economy faces, requires the existence of an educated population, able to create and disseminate knowledge. Moreover, the governments dealing with a rapidly increasing number of students, in the conditions of limited resou

Cuvinte cheie: education financing, higher education, public funds

Cod JEL: H 52,I 22

Paginatia: 147-151

Titlul Lucrarii: ANALYSIS AND MODIFICATION OF THE STRUCTURE OF THE INTERMEDIATE MANAGEMENT BALANCES THROUGH THE FLOWS OF THE LEASING OPERATIONS AND OF VENTURE OPERATIONS

Autor(ii): Sandor Csegedi

Rezumat: In the present the author shows the relationships between the different major indicators from the income statement, especially on the value added.

Cuvinte cheie: turnover, trading margin, value added

Cod JEL: G30

Paginatia: 152-158

Titlul Lucrarii: SIZING VALUE ADDED IN CORRELATION WITH TAXES, EXERCISE TAXES AND ASSIMILATED PAYMENTS

Autor(ii): Sandor Csegedi

Rezumat: In the present the author shows the relationships among different major taxes and the value added.

Cuvinte cheie: exercise production, trade margin, value added.

Cod JEL: F36

Paginatia: 159-164

Titlul Lucrarii: THE FINANCING OF INVESTMENT PROJECTS BY ISSUING BONDS

Autor(ii): CUCOSEL CONSTANTIN

Rezumat: The stock exchange is one of the most important institutions of the market economy, a segment of the financial market, an organized, transparent and supervised secondary market where agents conclude transactions with securities, their derivates, and money

Cuvinte cheie: Bonds, capital market, issuers, risk

Cod JEL: G

Paginatia: 165-168

Titlul Lucrarii: AGRICULTURAL INSURANCE IN ROMANIA

Autor(ii): Danuletiu Adina Elena, Danuletiu Dan Constantin, Barna Flavia

Rezumat: Production risks, meaning weather and climate related risks, affecting agricultural activities could be managed through agricultural insurance. First, the paper presents the specific production risk in agriculture and the tools that are used to manage it

Cuvinte cheie: risk, insurance, agriculture, catastrophe, climate

Cod JEL: G22, G28, G19, Q54

Paginatia: 169-175

Titlul Lucrarii: STRATEGIC PLANNING AND PROGRAM BUDGETING IN ROMANIA Ð¦ RECENT DEVELOPMENTS

Autor(ii): Dănulețiu Dan-Constantin

Rezumat: The paper emphasizes the efforts of Romanian authorities to implement program budgeting. Based on the first results, authorities decided to establish a link between strategic planning and budgeting, as a condition for implementing multi-annual budgeting.

Cuvinte cheie: budgeting, program, plan, outcome

Cod JEL: H61

Paginatia: 176-181

Titlul Lucrarii: LÐ¢AMELIORE DE STRUCTURE DES SITUATIONS FINANCIERES EN REGARD LA CROISSANCE L’UTILITE ET LA QUALITE DES INFORMATIONS FOURNIES PAR LES

Autor(ii): Dragu Gabi Georgiana

Rezumat: Accounting represents a technique applied for the collection, integration and interpretation of the information given by economical fluctuations. Provided it is in usersÐ¢ service, it must be neutral in order to give unbiased answers to all parties intere

Cuvinte cheie: Comparability, correlation, information, set of financial situations, necessity, reorganization

Cod JEL: M41

Paginatia: 182-187

Titlul Lucrarii: ANALYSIS AND CLASSIFICATION OF EUROPEAN SMES USING THE FINANCIAL CRITERIA ESTABLISHED BY THE aÐśNEW SME DEFINITIONaÐť

Autor(ii): DROJ Laurentiu

Rezumat: In order to enhance the general economic development and to improve the competitivity of the SMEaÐÐ©s was established a common definition of the SMEaÐÐ©s. The new definition of SMEaÐÐ©s is an important tool for implementing efficient measures and European an

Cuvinte cheie: SME, financing, micro, small and medium enterprises, European Union, SME classification, autonomous, partner, linked enterprises

Cod JEL: G38, F00, F02

Paginatia: 188-194

Titlul Lucrarii: INCREASING THE MANAGEMENT AND PRODUCTIVE CAPACITY OF ROMANIAN SMES AND LARGE ENTERPRISES BY ACCESION OF STRUCTURAL FUNDS aÐÐ£ SOP IEC

Autor(ii): Droj Laurentiu

Rezumat: The European Integration came with new challenges for the Romanian enterprises especially for the SMEs, the opportunities arising from operating on the European Single Market and the possibility for accession of European Regional Development Funds. The ma

Cuvinte cheie: European financing, large enterprises, small and medium enterprises, POS CCE, SOP IEC, structural funds

Cod JEL: G38, O19

Paginatia: 195-200

Titlul Lucrarii: EUROPEAN ECONOMIC INTEGRATION Ð¦ CHALLENGES AND CONSEQUENCES ON ROMANIAN FINANCIAL SYSTEM SOUNDNESS

Autor(ii): Firtescu Bogdan

Rezumat: The international financial events of the second half of the 90s has provoked reflections and analysis within the international community on ways to strengthen the international financial system in order to achieve financial soundness. International organ

Cuvinte cheie: financial system, financial stability, system soundness, macro-prudential indicators, NBRÐ¢role

Cod JEL: G10, G20

Paginatia: 201-207

Titlul Lucrarii: FINANCE ET COMPTABILITĂÐ™

Autor(ii): Gadoiu Mihaela

Rezumat: This article proposes a reflection with regards to the links between accounting and finance. The both disciplines are today complementary and in the same time separated, with different origins. The accounting is organised and evoluates based on the requir

Cuvinte cheie: evaluare contabila, gestionarea riscurilor, practici financiare

Cod JEL: G00

Paginatia: 208-211

Titlul Lucrarii: THE EFFECTS OF THE ENERGY TO ECOSYSTEM AND RISK MANAGEMENT SOLUTION FOR COVERING THE POTENTIAL LOSSES

Autor(ii): GAVRILETEA MARIUS DAN, GAVRILETEA MIHAELA IOANA

Rezumat: In this paper we analyse the influence on climate change by one of the most important factors: the energy production and consumption, who caused in the last decades important damages to the ecosystems. The available resources of energy production are quit

Cuvinte cheie: energy, climate change, risk management, catastrophe, insurance

Cod JEL: O 14, G 12

Paginatia: 212-217

Titlul Lucrarii: BUDGET TRANSPARENCY IN ROMANIAN LOCAL PUBLIC SECTOR

Autor(ii): Gyorgy Attila

Rezumat: This article proposes to present some general issues related to budgetary transparency (principles promoted especially in UE and OECD countries). Further, these we analyze how these principles are and could be implemented by Romanian local level. After pr

Cuvinte cheie: budget, transparency, budgetary principles

Cod JEL: H61

Paginatia: 218-221

Titlul Lucrarii: ON THE PERFORMANCE OF ROMANIAN COMPANIES AND PARTNERSHIPS

Autor(ii): Hada Teodor

Rezumat: This article is structured as follows: definitions of performance, profit – the main performance indicator and a case study on how the main performance indicators in the case of the company Ð£XÐ¤ were calculated.

Cuvinte cheie: performance, profit, gross profit, net profit, operating profit, turnover, added value, gross operating
surplus

Cod JEL: G32

Paginatia: 222-231

Titlul Lucrarii: LE CAPITAL FINANCIER aÐÐ£ COMPOSANTE ORIGINAIRE ET CONDITION ESSENTIELLE DANS LE FONDEMENT DE LA VALEUR DE LaÐÐ©ENTREPRISE

Autor(ii): Herciu Mihaela, Ogrean Claudia, Belascu Lucian

Rezumat: The companyaÐÐ©s alternative between the partial or total reinvestment of the net profit of the shareholders and the partial or total breakdown of the profit as dividends has or should have as main goal the maximizing of the companyaÐÐ©s value. The companie

Cuvinte cheie: capital financier, valeur de laÐÐ©entreprise, valeur de marchĂÂ© ajoutĂÂ©e, rentabilitĂÂ© totale des actionnaires

Cod JEL: G0, G3, M0

Paginatia: 232-236

Titlul Lucrarii: RISK AND PROFITABILITY AS CAPITAL STRUCTURE DETERMINANTS

Autor(ii): Keul Melinda, Drumea Cristina

Rezumat: Determining the optimal capital structure of a firm faces a difficult decision that involves the strategic trade-off between risk and profitability. Although many empirical studies have been done since the Miller and Modigliani theorem forms the bases for

Cuvinte cheie: Capital Structure, Profitability, Leverage, Risk and Return Trade-off

Cod JEL: G32

Paginatia: 237-241

Titlul Lucrarii: AN ASSESMENT OF THE MILLERÐ¢S MODEL ON ROMANIAN FISCAL FRAMEWORK

Autor(ii): Lazar Sebastian

Rezumat: MillerÐ¢s contribution to financial theory is beyond any shadow of doubt. Starting from the well-known model elaborated with its partner Franco Modigliani, he consolidated a theoretical framework, which bears its name that partially offsets the original. T

Cuvinte cheie: MillerÐ¢s model, personal taxation, Romania flat tax

Cod JEL: G38, H24

Paginatia: 242-245

Titlul Lucrarii: KEY STRATEGIES TO BE CONSIDERED IN VIEW OF THE FUNCTIONING OF ROMANIAN FIRMS IN THE SINGLE MARKET

Autor(ii): Luhan Ionut Dragos

Rezumat: Market offers unique new enterprises, many important opportunities and challenges on the functioning and development. Adequate capitalization of the opportunities and overcome challenges is closely related to strategies that identify, adopt and implement

Cuvinte cheie: economic environment, business, strategies, the European market

Cod JEL: F02, F00

Paginatia: 246-251

Titlul Lucrarii: THE IMPACT OF ECONOMIC CRISIS ON THE FISCAL REVENUES

Autor(ii): Mara Eugenia Ramona, Inceu Adrian, Cuceu Ionut, Achim Monica Violeta

Rezumat: This paper tries to evaluate the situation of the fiscal revenues in Romania in the context of economic and financial crisis, because the fiscal revenues are the major source of financing the public expenditure. The evolution of the level of fiscal revenu

Cuvinte cheie: fiscal revenues, budget deficit, public debt

Cod JEL: H2, H62, H63

Paginatia: 252-257

Titlul Lucrarii: TAX ADMINISTRATION RISKS

Autor(ii): Mihalcovici Doina

Rezumat: Risk administration/management is a formal process, where environmental risk factors are identified, analysed, evaluated, classified, and systematically treated. Risk assessment means to appreciate the degree of tax compliance for different categories of

Cuvinte cheie: risk, identification, management

Cod JEL: G20

Paginatia: 258-263

Titlul Lucrarii: EVOLUTION OF FISCAL PRESSURE IN ROMANIA AND EU MEMBER STATES

Autor(ii): Mitu Narcis Eduard, Dracea Nicoleta Mihaela, Ploscaru Claudia Cristina

Rezumat: The article refers to the concept of taxation and fiscal pressure, on its forms of manifestation in relation with the level of organization to which we stand, the sphere of tax levies, their provided or effective character. A comparative study of the fisc

Cuvinte cheie: fiscal pressure, taxes, fiscality

Cod JEL: G00, H20, H21, H30

Paginatia: 264-269

Titlul Lucrarii: FISCAL COMPETITION IN EUROPE

Autor(ii): MOGA Aura-Carmen, MASCA Simona-Gabriela

Rezumat: In the context of the free movement of goods, capital, labor and services, the fiscal competition is a government tool in gaining competitive advantages. The main objective of the fiscal system is to collect revenues for the government to support the publ

Cuvinte cheie: fiscal competition, fiscal policy, income tax.

Cod JEL: H2, H3

Paginatia: 270-273

Titlul Lucrarii: PUBLIC BUDGET AND TAXES

Autor(ii): Morar Ioan Dan

Rezumat: Modern methods of calculing the taxes suppose a permanent relation with tax-payers directly, at the pay-office, on the phone, electronically, relations which are developed by the fiscal organ that comes into contact with the payers giving up at its positi

Cuvinte cheie: budget, the fiscality, modern methods the taxes

Cod JEL: H

Paginatia: 274-277

Titlul Lucrarii: TAXES IN FRONT OF THE ECONOMIC DECLINE

Autor(ii): Morar Ioan Dan

Rezumat: Fiscality and taxes, among their role as main source of public incomes, were sometimes invoked as cause in releasingthe economic crisis, other times as effect in their quality as object of going out from crisis.

Cuvinte cheie: fiscal science, fiscal equity, fiscal politics

Cod JEL: H

Paginatia: 278-280

Titlul Lucrarii: IMPACT OF FINANCIAL CRISIS OVER THE COMPANIES OF BET INDEX COMPOSITION

Autor(ii): Nistor Ioan, Ulici Maria

Rezumat: Mortgage crisis has affected indirectly three risk levels of the Romanian economy: the currency, external financing and the stock exchange. Foreign exchange market in Romania is of little depth, open to the speculation stormings. Romanian stock indices fe

Cuvinte cheie: financial crisis, stock exchange, BET index

Cod JEL: G01 G10 G14

Paginatia: 281-287

Titlul Lucrarii: THE FINANCIAL CRISIS AND THE IMPACT OVER THE SECTORS OF ECONOMY

Autor(ii): Nistor Ioan, Ulici Maria

Rezumat: The financial crisis is perceived as a tsunami wave started in july in the United States and which is presented on all countries in Europe and around the world. Mortgage crisis has affected indirectly the Romanian economy. The main factor which affected t

Cuvinte cheie: financial crisis, economy, interest rate

Cod JEL: G01 J01 E58

Paginatia: 288-293

Titlul Lucrarii: TAX ASSIGNMENT INFLUENCE ON BUDGETARY SYSTEM

Autor(ii): Oprea Florin

Rezumat: The public budget seen as a balance for revenues and expenditures but also as the main financial instrument of governmental policies, does not reflects simply data, numbers or amounts of income or expenditure. The budget also reflects judgments on criteri

Cuvinte cheie: tax assignment, fiscal decentralization, budgetary systems, financial autonomy

Cod JEL: H77

Paginatia: 294-299

Titlul Lucrarii: ECONOMETRICAL INTERPRETATION OF THE INTERDEPENDECE BETWEEN FISCALITY RATE- FISCAL INCOMES- GROSS DOMESTIC PRODUCT

Autor(ii): POPA IONELA, PIETRARU ALINA, CODREANU DIANA

Rezumat: Econometrics has come into being and grown as a result of the need to set up instruments of investigation and increase of the methods to organize, conduct and manage the economy, and on the other hand, due to the successful statistical and mathematical me

Cuvinte cheie: econometric model, rate of tax liability, fiscal incomes, gross domestic product

Cod JEL: C10, E62, H20

Paginatia: 300-307

Titlul Lucrarii: EUROPEAN INTEGRATION EFFECTS: COSTS AND BENEFITS

Autor(ii): POPA IONELA, LUTA DORINA, PIETRARU ALINA

Rezumat: Ð”It will come a day when the European nations will join in a single organization and will set up European brotherhood, without losing their definite state characteristics or their glorious individuality. It will come a day when there will be no battlefiel

Cuvinte cheie: European integration, adherence costs, adherence benefits

Cod JEL: F36, H61, P43

Paginatia: 308-314

Titlul Lucrarii: A REVIEW OF THE CAPITAL STRUCTURE THEORIES

Autor(ii): Popescu Luigi, Visinescu Sorin

Rezumat: In this paper the authors survey capital structure theories, from the start-up point, which is considered Modigliani and MillerÐ¢s capital structure irrelevance theorem, to recent theories, such as the pecking order and the market timing theory. For each t

Cuvinte cheie: capital structure, market timing, trade-off theory, leverage, debt, equity, agency costs

Cod JEL: G32

Paginatia: 315-320

Titlul Lucrarii: COMPARISON ON THE STRENGTHENING OF LOCAL PUBLIC FINANCES AUTONOMY IN THE EUROPEAN UNION COUNTRIES

Autor(ii): Rusu (Chelaru) Elena

Rezumat: This study is primarily intended to present a comparative analysis between EU Member States on the organisation and finance of local governments and to provide the stage of local financial autonomy in the context of European Union with the help of its rel

Cuvinte cheie: local public finances, financial autonomy, European Union, revenues, expenditures, investments

Cod JEL: H7, H83

Paginatia: 321-327

Titlul Lucrarii: POSSIBLE IMPLICATIONS OF ADOPTING THE SINGLE EUROPEAN CURRENCY FOR THE ROMANIAN ECONOMY

Autor(ii): Sandu Carmen

Rezumat: The actual preparation and adoption of the euro is, for Romania, the most important challenge of the first decade after its accession at the EU. It puts to the test the policy and administrative capacity to conceive and implement a coherent program of m

Cuvinte cheie: euro, exchange rate, Economic and Monetary Union, convergence criteria, ERM II, NBR, ECB, IMF, financial crisis

Cod JEL: F15, F36

Paginatia: 328-335

Titlul Lucrarii: THE ROLE OF STATE AIDS IN THE CURRENT FINANCIAL AND ECONOMIC CRISIS

Autor(ii): Sava Anca-Stefania, Zugravu Bogdan-Gabriel

Rezumat: This paper focuses on state aidÐ¢s role in the current financial and economic crisis, in order to help all the economic sectors to get back on their feet. The negative effects of the sub-prime mortgage lending affected not only the US, but also the Europea

Cuvinte cheie: state aid, financial and economic crisis, European Commission

Cod JEL: G01, G28, H53

Paginatia: 336-342

Titlul Lucrarii: THE FLAT TAX EFFECTS aÐÐ£ THEORETICAL AND EMPIRICAL EVIDENCE IN WESTERN AND EASTERN EUROPEAN COUNTRIES

Autor(ii): Schiau Laura-Liana, Moga Aura Carmen

Rezumat: This paper takes a close look at the advantages and disadvantages of the flat tax and looks at its proven benefits and failings in some European countries which adopted it and its theoretical or possible effects on the economies of other European countrie

Cuvinte cheie: flat tax, effects, benefits, failings

Cod JEL: H21, H30, E62.

Paginatia: 343-348

Titlul Lucrarii: EMPIRICAL STUDY REGARDING THE DEVELOPMENT OF AGRICULTURAL INSURANCES IN ROMANIA

Autor(ii): Seulean Victoria, Donath Liliana, Miru Oana

Rezumat: Maintaining a certainty degree for the agricultural producers in order to obtain stable and efficient results makes it both necessary and welcomes the protection through insurance and reinsurance in this field. In this paper we carry out an analysis regar

Cuvinte cheie: agricultural corpsÐ¢ insurance, gross premiums subscribed, damage rate, insurance coverage

Cod JEL: G22 Q18

Paginatia: 349-354

Titlul Lucrarii: COMPARATIVE STUDY REGARDING THE EVOLUTIN OF PRIVATE PENSION FUNDS IN ROMANIA (SECOND PILLOR)

Autor(ii): Seulean Victoria, Mos Maria Luiza

Rezumat: The goal of this paper is to present the basic characteristics of the Romanian private pension system as well as its evolution during a period of 43 weeks from 20th June 2008 to 10th March 2009. The paper begins by describing the legal work frame of the s

Cuvinte cheie: Private pension, pension funds, yield, future value.

Cod JEL: G23

Paginatia: 355-360

Titlul Lucrarii: THE METHOD OF QUANTIFYING THE BENEFITS AND COSTS

Autor(ii): simion mircea-laurentiu

Rezumat: Cost Benefit Analysis is typically used by governments to evaluate the desirability of a given intervention. The aim is to gauge the efficiency of the intervention relative to the status quo. The costs and benefits of the impacts of an intervention are ev

Cuvinte cheie: cost-benefit analysis, financial analysis, economic analysis, benefit, cohesion, convergence,
cooperation, project.

Cod JEL: G32

Paginatia: 361-366

Titlul Lucrarii: THE EFFECTS OF TAX COMPETITION ON FOREIGN DIRECT INVESTMENTS IN THE ENLARGED EUROPEAN UNION

Autor(ii): Slavin Mariana

Rezumat: The issue of tax competition has fuelled a lot of interest and debates among theoreticians as well as practitioners during the last decades. The intense financial and labour flows due to globalisation has led to a Ð£race to the bottomÐ¤ tax competition amon

Cuvinte cheie: tax competition, foreign direct investment, statutory tax rates, effective tax rates

Cod JEL: F21, H25, H87

Paginatia: 367-373

Titlul Lucrarii: FINANCIAL REPORTING

Autor(ii): Stoichina Ionela, Botezat Anca-Ramona

Rezumat: Financial reporting have a role and a special significance for the economic life of an entity. Models of financial reporting have evolved across time, is becoming more oriented to satisfy needs for information, constantly growing user. To avoid the diffic

Cuvinte cheie: financial reporting, trasparency, balance, the profit and loss

Cod JEL: G32

Paginatia: 374-378

Titlul Lucrarii: NEW CHALANGES FOR THE FINANCIAL AUDIT IN THE CONTEXT OF MEASURES TO SURPASS ECONOMIC-FINANCIAL CRISIS

Autor(ii): Tara Ioan Gheorghe

Rezumat: In order to find the antidote of the actual economic and financial crisis it is necessary to know the real causes that brought it about. Many companies and banks reached collapse or are closely there due to various ranges of reasons but among them there a

Cuvinte cheie: financial audit, independence, audit standards

Cod JEL: M42

Paginatia: 379-383

Titlul Lucrarii: PRINCIPLES OF ROMANIAN WAGE PRACTICESÐ¦ A CHALLENGE TO THE ANNUAL PUBLIC BUDGET

Autor(ii): Terci Nicolae

Rezumat: RomaniaÐ¢s integration to the European Union has been creating new challenges to the financial and economic market against the background of the crisis that has extended to all globalised economies. Economy contraction, GDP drop, unemployment increase and

Cuvinte cheie: wage principles, European wage practices, wage structures

Cod JEL:

Paginatia: 384-387

Titlul Lucrarii: BUDGET RETRENCHMENT IN THE PUBLIC SECTOR – CHALLENGES AGAINST THE BACKGROUND OF THE FINANCIAL CRISIS

Autor(ii): Terci Nicolae

Rezumat: RomaniaÐ¢s entry to the Ð£selectÐ¤ club of the E.U. generate new challenges that overlap against the background of a financial and economic crisis with dramatic repercussions that differ from one country to another. At the end of the year, Romania concluded

Cuvinte cheie: staff expenditure, budget expenditure, challenges of the financial crisis, budget deficit

Cod JEL: G10, H11

Paginatia: 388-394

Titlul Lucrarii: CONSIDERATIONS REGARDING THE INFLUENCE OF THE MINIMUM TAX ON THE FISCAL BURDEN OF THE COMPANIES

Autor(ii): Toader Stela, Ungureanu Mihai Aristotel, Predescu Iuliana, Predescu Antoniu

Rezumat: Taxation can be considered an efficient way to stimulate the real economy, but during economic crisis, an excessive and/ or a badly executed fiscal pressure can cause perturbations to the real economy, more exactly to the economic agents whose financial s

Cuvinte cheie: minimum tax, fiscal burden, fiscal pressure

Cod JEL: E62, M21

Paginatia: 395-400

Titlul Lucrarii: LÐ¢HARMONISATION DE LA FISCALIT¦ ENVIRONNEMENTALE DANS LÐ¢UNION EUROP¦ENE : UNE ¦TUDE COMPARATIVE

Autor(ii): Toma Elena

Rezumat: Environmental protection issues took magnitude in recent years, being included on the list of priorities of the European Union. To reduce the negative externalities, a solution of compromise is taxing products whose consumption or production creates pollu

Cuvinte cheie: harmonisation fiscale, fiscalitÐ¹ environnementale, Ð¹cotaxes, droit dÐ¢accise, revenu fiscal

Cod JEL: H23

Paginatia: 401-407

Titlul Lucrarii: LA PRESSION FISCALE DANS LÐ¢UNION EUROP¦ENE: UNE ¦TUDE COMPARATIVE

Autor(ii): Toma Elena

Rezumat: In this paper we will analyze the fiscal pressure in the EU Member States on several plans: fiscal pressure at global level, fiscal pressure exerted by the two major categories of taxes, direct and indirect taxes, and not least, the implicit tax rate for

Cuvinte cheie: pression fiscale, impÑ„t sur le revenu, impÑ„t sur le bÐ¹nÐ¹fice, TVA, taux implicite dÐ¢impÑ„t, PIB

Cod JEL: H20, H24, H25

Paginatia: 408-414

Titlul Lucrarii: BUDGETARY CONSOLIDATIONS IN EU-12

Autor(ii): TULAI CONSTANTIN, SABAU-POPA CLAUDIA DIANA

Rezumat: This article treats on the behaviour of fiscal autorities of the twelve new state members of the EU during the post-adhesion period. We analyze the factors which determined the fiscal consolidations of the new member states, identifying two groups of sta

Cuvinte cheie: stability pact, budgetary deficit, excessive deficit procedure

Cod JEL: H60, F36

Paginatia: 415-421

Titlul Lucrarii: MEASURES AND FACTORS WHICH LED TO THE INCREASE OF THE NUMBER OF RESOURCES FOR FINANCING THE PUBLIC PENSION SYSTEM

Autor(ii): TUTA LOREDANA

Rezumat: Public pensions represent the most costly component of the social protection system from most of the countries, including Romania. They involve significant financial flows which represent around 12% from GDP for the EU countries and represent a significan

Cuvinte cheie: financing, financial sustainability, contributions to the social security system

Cod JEL: H55, H59

Paginatia: 422-427

Titlul Lucrarii: THE PROBLEM OF ADEQUABILITY OF THE PUBLIC PENSION

Autor(ii): Tuta Loredana, Micu Cristina

Rezumat: The documents and analyses made at European level, as well as the studies of the specialists in the field, underline the fact that the financial sustainability should be made in parallel to the adequability of pensions. The promises of adequability can ge

Cuvinte cheie: adequability, sustainability, average pension, replacement rate

Cod JEL: H55, H59

Paginatia: 428-431

Titlul Lucrarii: SOME CONSIDERATIONS REGARDING THE SHARE PRICE FLUCTUATION, RISK MANAGEMENT AND INVESTMENT STRATEGIES.

Autor(ii): MARIANA RODICA TIRLEA

Rezumat: The share prices are in a continuous evolution, as a result of perception change regarding the performances of the issuing companies and according to the estimate of the economic conditions evolution in general. Investors are aware that they can increase

Cuvinte cheie: efficiency; share prices; effective market; hoped incomes; prices’ fluctuation.

Cod JEL: G

Paginatia: 432-434

Titlul Lucrarii: THE SUBSTANTIATION OF STRATEGICAL DECISIONS IN UNCERTAINLY CONDITIONS FOR A EUROPEAN FINANCE INVESTITIONAL PROJECT: Ð£SETTING UP OF A TURISTIC PENSION WITH 20 PLACES: SC TEONELIS AGROTURISM SRLÐ¤

Autor(ii): MARIANA RODICA TIRLEA

Rezumat: The strategically investments decisions determine the structure of the company dues and directly influence their liquidation degree. The global analyze of the investment is very important to have in view and to achieve the major objective of company value

Cuvinte cheie: investment; the investment decision; initially investment expenses; the financial actualization rate; cash flow

Cod JEL: G

Paginatia: 435-439

Titlul Lucrarii: THE MODELING OF CERTAIN TAX ADMINISTRATION OPTIONS

Autor(ii): Vintilescu Belciug Adrian, Balan(Corches) Lacramioara

Rezumat: How big will be the receipts in budgetary execution? Lower? Bigger? Referring to last year, is the situation better? How much will the receipts be next month? These are questions which flow inevitably in the end of each month, especially in times of econ

Cuvinte cheie: tax administration, ARMA process , Forecasts of Budget , budget

Cod JEL: H68

Paginatia: 440-444

Titlul Lucrarii: BUILD-UP MODEL AS A DISCOUNT RATE FOR A PRIVATE SECTOR INVESTMENT

Autor(ii): Visinescu Sorin

Rezumat: In this paper the author presents the build-up method as a discount rate for estimating a private sector investment, focusing on the rigorously estimation of the various risk premiums. The latter part presents an equity financed investment project launch

Cuvinte cheie: discount rate, build-up model, capital budgeting, risk premium, country risk, cash flow

Cod JEL: G31

Paginatia: 445-450

Titlul Lucrarii: THE IMPROVEMENT OF ROMANIAN LOCAL PUBLIC FINANCES MANAGEMENT AS A EUROPEAN UNION COUNTRY USING INFORMATION AND COMMUNICATION TECHNOLOGIES

Autor(ii): Voinea Gheorghe, Rusu (Chelaru) Elena

Rezumat: Romania makes big efforts to implement information society in public administration creating the possibility of paying local taxes by individuals and legal entities using the Internet. eTax and Virtual Window to Pay represent a fundamental sea change in t

Cuvinte cheie: local public finances management, ICT, eTax, Virtual Window to Pay, European Union

Cod JEL: H7, H83

Paginatia: 451-456

Titlul Lucrarii: EARLY WARNING SYSTEM FOR THE ROMANIAN BANKING SECTOR: THE CAAMPL APPROACH

Autor(ii): Albulescu Claudiu Tiberiu, Coroiu Sorina Ioana

Rezumat: In the present study we intend to build an early warning system based on the banking ratingsÐ¢ deterioration, by means of the CAAMPL method. This technique supposes to identify the credit institutions the most exposed to risks. The analyzed period for the

Cuvinte cheie: financial stability, early warning systems, CAAMPL ratings, Romanian banking system

Cod JEL: G01, G21, G24

Paginatia: 458-466

Titlul Lucrarii: THE FINANCIAL CRISIS IMPACT ON ETHICAL FINANCIAL INSTITUTIONS

Autor(ii): Barbu Teodora Cristina, Boitan Iustina Alina

Rezumat: Into the broad context of the ethical behavior topic in economy, outlined mainly during the last two decades, the appearance of ethical banking was an event with a particular social, economic and competitive incidence. Banking ethics had become an imperat

Cuvinte cheie: ethical bank; sustainability indices; ethical financial products; financial crisis; data envelopment analysis

Cod JEL: C14, G21

Paginatia: 467-473

Titlul Lucrarii: ROLE OF INFORMATION IN ADOPTION OF INVESTMENT DECISIONS ON CAPITAL MARKET

Autor(ii): Barna Flavia, Danuletiu Adina Elena, Mura Petru Ovidiu

Rezumat: Keeping information is a hard thing to do nowadays, mostly because of the development of communication and informational technology. An individual can hardly administer the huge amount of information heÐ¢s being bombarded with and that exceed his capacity

Cuvinte cheie: investorÐ¢s attitude, investing strategy, informational asymmetry, capital market.

Cod JEL: G11, G12, G14

Paginatia: 474-479

Titlul Lucrarii: SOME ASPECTS ABOUT THE REAL MEASURE OF FOREIGN BANKSÐ¢ PENETRATION IN ROMANIA. AN APPROACH IN TERMS OF FOREIGN, INTERNATIONAL AND LOCAL CLAIMS

Autor(ii): Daniel BADULESCU

Rezumat: Romanian banking system experienced, especially after 1996, a constant growth of foreign capitalÐ¢s involvement, either directly, in the form of banks located in Romania, or indirectly, in the form of foreign claims. We will compute the broad penetration m

Cuvinte cheie: Romania, foreign banks, broad and narrow measure

Cod JEL: G21

Paginatia: 480-486

Titlul Lucrarii: FDI IN ROMANIAN BANK SECTOR – THE PRESENCE OF FOREIGN BANKS

Autor(ii): Daniel BADULESCU

Rezumat: Romanian bank system experienced, especially after 1996, a constant growth of foreign capitalÐ¢s involvement, either directly, in the form of banks located in Romania, or indirectly, in the form of foreign claims. In this paper we analyse the phisical pres

Cuvinte cheie: Romania, foreign banks, capital origin, main banks

Cod JEL: G21

Paginatia: 487-492

Titlul Lucrarii: THE IMPACT OF EUROPEAN INTEGRATION AND FINANCIAL GLOBALIZATION ON PRUDENTIAL SUPERVISION

Autor(ii): Beju Daniela Georgeta, Fat Codruta Maria, Filip Angela Maria

Rezumat: As a result of the financial market globalization during the last two decades, the conventional barriers between financial activities have diminished. This led to the emergence of financial holdings that operate both in the banking sector and on the stock

Cuvinte cheie: models of prudential supervision, consolidated supervision, traditional supervision, central bank

Cod JEL: G21

Paginatia: 493-498

Titlul Lucrarii: MODELS OF BANKING RISKS MANAGEMENT

Autor(ii): Bente Corneliu Cristian

Rezumat: Banking risks management as a fundamental element of banking management aims at diminishing as much as possible the negative impact of risk factors, at minimizing losses by expenditures cut-off and maximizing direct and transferred influxes, changing the

Cuvinte cheie: model, insurance, risk

Cod JEL: G21

Paginatia: 499-503

Titlul Lucrarii: THE EVOLUTION OF THE ROMANIAN BANKING SECTOR AFTER ROMANIA JOINED THE EUROPEAN UNION IN ADDITION TO THE GLOBAL FINANCIAL CRISIS

Autor(ii): Bucur Iulia Andreea

Rezumat: The status of member state of European Union as well as RomaniaÐ¢s assuming of economic and monetary adhesion at the horizon of the 2014 suppose certain mutations at the level of banking system as dominant component of romanian financial system, reason for

Cuvinte cheie: banking sector, credit, deposit, interest, global financial crisis

Cod JEL: G21

Paginatia: 504-508

Titlul Lucrarii: LIMITS OF ECB MONETARY POLICIES ON ADJUSTING MACROECONOMIC SHOCKS

Autor(ii): Capraru Bogdan, Ihnatov Iulian Romeo

Rezumat: : In this paper we intend to highlight the limits of ECB in managing the macroeconomic shocks in the Euro zone. We consider that in the last months the ECB monetary policy rate loses its effectiveness and, consequently, should be offset by other measures

Cuvinte cheie: inflation, Euro zone, European Central Bank, monetary policy, macroeconomic shock

Cod JEL: E52, E58

Paginatia: 509-514

Titlul Lucrarii: COMMUNICATION AND TRANSPARENCY POLICIES PERSUADED BY THE CENTRAL BANKS IN ORDER TO REACH THE RESPONSABILITY REQUIREMENTS

Autor(ii): Ciobanu (Sireteanu) Elena

Rezumat: Through the past decades, there has been a deep transformation in central bankÐ¢s communication strategy then the previous ones when their intentions regarding the monetary policy and the fallowing proceedings where shrouded in secrecy. These days, nearly

Cuvinte cheie: the central bankÐ¢s communication, monetary policy transparency, functional independence, credibility

Cod JEL: E52, E58

Paginatia: 515-519

Titlul Lucrarii: IMPACT OF FINANCIAL CRISIS UPON THE ROMANIAN CAPITAL MARKET AND PROPOSED MEASURES FOR ITS RELAUNCHING

Autor(ii): Corduneanu Carmen, Milos Laura Raisa

Rezumat: Having in consideration that the entire world has changed itself in a globalized economy, characterized by a more and more integrated and connected financial system, it becomes pretty difficult that a financial crisis from a certain economy not to be spre

Cuvinte cheie: capital market, financial crisis, financing alternatives

Cod JEL:

Paginatia: 520-526

Titlul Lucrarii: THE CAPITAL FLOWS IMPACT ON THE STABILITY OF THE FINANCIAL SYSTEMS

Autor(ii): Coroiu Sorina Ioana, Albulescu Claudiu Tiberiu

Rezumat: Capital account liberalization represents a frequent decision taken by the emergent countries in their integration process to the global economy. For the European Union members states, this is a necessary measure. If the capital flows assures the necessar

Cuvinte cheie: financial stability, capital flows, transsmition channels of vulnerabilities, central bank.

Cod JEL: E58, F21, F36.

Paginatia: 527-532

Titlul Lucrarii: BANK RISKS AND PERFORMANCE

Autor(ii): CUCOSEL CONSTANTIN

Rezumat: The quality of warranties is appreciated based on the extent to which these warranties can cover the credit, as well as on their nature and legal character. Depending on the nature of the warranties, each bank takes into account their own percentages in a

Cuvinte cheie: financial performances, bank risk, standards, debt service

Cod JEL: G

Paginatia: 533-536

Titlul Lucrarii: QUALITY MANAGEMENT IN BANKING SYSTEM

Autor(ii): Dinculescu Elena Silvia, Micuda Ion Dan

Rezumat: Quality management banking perspective is extremely interesting, from the point of view of the activities specific, and of the permanent area competition improvement. Banks being aware of the quality problems also lead to the appearance and requirement of

Cuvinte cheie: Competition, Received quality, Expected quality

Cod JEL: G21

Paginatia: 537-540

Titlul Lucrarii: CORRELATIONS AND THEIR EFFECTS ON THE CREDIT PORTFOLIO

Autor(ii): Ganea Tudor Alexandru, Postole Anca Mirela, Ciobanasu Marilena

Rezumat: Combining risks does not follow the usual aritmethical rules, as it is the case with incomes. Totalling up two risks, each equalling 2, does not always have 4 as a result. The sum is usually smaller, due to diversification. The correlation-based calculati

Cuvinte cheie: correlations, credit portfolio

Cod JEL: G21

Paginatia: 541-547

Titlul Lucrarii: THE EUROPEAN CENTRAL BANKÐ¢S MONETARY POLICY UNDER GLOBALIZATION

Autor(ii): Hetes Roxana, Crasneac Alexandru

Rezumat: Globalization has fundamentally changed many areas of modern society, such as media, culture, politics and, even more, modern finance. National financial systems have become inter-dependent and moved towards an integrated financial system on a world level

Cuvinte cheie: globalization, central bank, monetary policy, price stability, inflation

Cod JEL: F42, F36, F33

Paginatia: 548-551

Titlul Lucrarii: EXCHANGE RATES AND VOLATILITY IN CENTRAL AND EASTERN EUROPE: A TEST FOR UNCOVERED INTEREST PARITY

Autor(ii): HOROBEĹ˘ Alexandra Lavinia, DUMITRESCU Sorin-Adrian, DUMITRESCU Dan-Gabriel

Rezumat: At times of heightened global capital market volatility, high-yielding currencies tend to depreciate, while low-yielding currencies tend to serve as aÐśsafe heavenaÐť. We present the results of a test for Uncovered Interest Parity for selected European cu

Cuvinte cheie: Exchange rates, Volatility, Central and Eastern Europe, Uncovered interest parity, Financial crisis

Cod JEL: F31

Paginatia: 552-557

Titlul Lucrarii: THE EURO AND FINANCIAL MARKETS

Autor(ii): Huludet Simona Mihaela

Rezumat: Adopting the euro eliminate the currency risk within the Euro Area. In principle, therefore, the ones that save should not worry about the place where the securities were issued, so long as they are issued in euro and those who lend can explore the whole

Cuvinte cheie: financial markets, the single market, bonds, shares, Euro Zone

Cod JEL: G15

Paginatia: 558-562

Titlul Lucrarii: UPGRADING OF INDICATORS WHICH QUANTIFY THE RISKS AND DIMENSION THE CREDITS AS A RESULT OF CREDIT CRISIS

Autor(ii): Ilie Dragos, Bica Elena

Rezumat: The credit crisis has generated a lack of liquidities at the whole national economy level which finaly will lead to decapitaliations among the economic agents and the banks. Under these conditions the financing of the capitalization process gets new capac

Cuvinte cheie: capitalization, non-financial aspects, economic performance, SWOT analysis

Cod JEL: G10 G21

Paginatia: 563-568

Titlul Lucrarii: THE IMPACT OF CAPITAL INTERDEPENDENCE ON THE FINANCING OF NATIONAL ECONOMY CAPITALIZATION

Autor(ii): Ilie Dragos

Rezumat: The capital interdependence has contributed to the amplification of negative effects of the present credit crisis. This thing has been felt both at the economic agent level and at the banking level. The effects of the credit crisis have emphasized the fal

Cuvinte cheie: group, false capitalization, unique debtor, audit, balance

Cod JEL: G21 G32

Paginatia: 569-573

Titlul Lucrarii: FINANCING OF ROMANIAN ECONOMY UNDER CONDITIONS OF FINANCIAL MARKETS IMBALANCE

Autor(ii): Istrate Luminita Gabriela

Rezumat: Financial system represents the engine of the economy. Any disequilibrium of this has an impact on the whole economy. Lately, in spite of the firm interventions of authorities, the feeling of distrust of the investors persists, thing that makes more seg

Cuvinte cheie: financial markets and monetary evolution , exchange rate , interest of monetary politic

Cod JEL: D53 ,E50, G00 ,G20

Paginatia: 574-580

Titlul Lucrarii: THE WORLDWIDE ECONOMIC CRISIS VS. THE QUALITY OF THE LOANS PORTFOLIO IN THE ROMANIAN BANKING SYSTEM

Autor(ii): Iuga Iulia, Socol Adela

Rezumat: Traditionally, banks conduct standard credit evaluation such as credit scoring following the receipt of loan request and make the accept/reject decision accordingly. The major cause of the serious banking problems continues to be closely related to: the s

Cuvinte cheie: non-performing loans, quality of the portfolioÐ¢s credits, risk, causes.

Cod JEL: G21, G24

Paginatia: 581-586

Titlul Lucrarii: IMPLIED VOLATILITY ON THE ROMANIAN OPTIONS MARKET Ð¦ DIFFERENCES AND COMMON FEATURES WITH THE DEVELOPED EUROPEAN MARKETS

Autor(ii): Juhasz Jacint, Kovacs Imola

Rezumat: The implied volatility of an option contract is the volatility implied by the market price of the option based on an option pricing model, in this case the Black-Scholes model. The model assumes that the price of an option follows a geometric Brownian mot

Cuvinte cheie: financial options, implied volatility, volatility smile, volatility skew, term structure of volatility, volatility surface, Black-Scholes model

Cod JEL: G13, G14

Paginatia: 587-592

Titlul Lucrarii: OPERATIONAL BANKING RISK MANAGEMENT Ð¦ RESEARCH PERFORMED AT THE ROMANIAN COMMERCIAL BANK

Autor(ii): Matis Eugenia – Ana

Rezumat: The main objective of this research is to provide a detailed perspective of the operational risk in the case of commercial bank. The research is based on the main regulations and procedures in the field of the operational banking risk, and it presents the method commercial banks use to manage operational risk The case study presents the results of the research performed at the Romanian Commercial Bank, Cluj County Branch, with examples of operational risk management. Both from the theoretical approach and the description off operational banking risk quantification, the results of this
study emphasize the importance of operational banking risk measurement and the identification of major issues that need improvement.

Cuvinte cheie: operational, banking, risk, research, management

Cod JEL: G00, G21, E50, M19

Paginatia: 593-597

Titlul Lucrarii: THE IMPORTANCE OF FINANCIAL STABILITY REPORTS FOR THE CENTRAL BANKSÐ¢ FINANCIAL STABILITY FUNCTION

Autor(ii): Miru Oana, Hetes Roxana

Rezumat: One of the obvious signs of increased interest in financial stablity is the growing number of countries that publish financial stability reports (FSRs). These reports offer an image on the way that Central Banks deal with the financial sector stability, h

Cuvinte cheie: stability, Financial Stability Report, objectives, instruments

Cod JEL: G10, G20, E58

Paginatia: 598-603

Titlul Lucrarii: ASSESSING SYSTEMIC RISK IN BANKING SYSTEMS

Autor(ii): Motocu Marius, Marginean Nicolae

Rezumat: Economists have tended to think of systemic risk in terms of financial institutions such as banks, and only infrequently in terms of financial markets. With the growth of disintermediation, in which companies can access capital-market funding without goin

Cuvinte cheie: systemic risk, credit risk models, stress testing banks, financial stability

Cod JEL: G21

Paginatia: 604-609

Titlul Lucrarii: DETECTING REGIME SWITCHES IN THE EUR/RON EXCHANGE RATE VOLATILITY

Autor(ii): Necula Ciprian, Radu Alina-Nicoleta

Rezumat: In the present study we develop and implement a short term exchange rate forecasting methodology using dynamic confidence intervals based on GARCH processes and we analyze whether this methodology can be used to model a regime switch in the volatility of

Cuvinte cheie: conditional heteroskedasticity, regime switch, exchange rates, long memory

Cod JEL: C01, C15, C51, C87, E44, E47

Paginatia: 610-615

Titlul Lucrarii: RULES AND MEASURES FOR AVOIDING RISK IN THE CREDITING ACTIVITY

Autor(ii): PELECACI CRINA MARIA

Rezumat: The purpose of credit analysis is to avoid profit losses or business losses caused by bad debts, that is, by granting credits to customers who donÐ¢t pay off the loan or by failing to grant credits to potentially good customers.

Cuvinte cheie: bank cautiousness, credits, interest rates, insurable risk, uninsurable risk

Cod JEL: G

Paginatia: 616-620

Titlul Lucrarii: THE ANALYSIS OF THE QUALITY OF ADMINISTRATION OF COMPANY RELATIONS WITH COMMERCIAL PARTNERS

Autor(ii): Pop Fanuta, Fat Codruta

Rezumat: The proper development of the activity of a company depends largely upon the way it administrates its relations with commercial partners (suppliers and clients), as they support the activity of exploitment, which is the main activity of the company. The q

Cuvinte cheie: clients, suppliers, negotiation power, partnership relations, receivables, debts, income, expenses, cashings, payments, indicators of activity, indicators of liquidity.

Cod JEL: G33, G39, L14, M40

Paginatia: 621-627

Titlul Lucrarii: THE ROLE OF THE FOREIGN INVESTMENTS AND THE CAPITAL MARKET IN THE RESTRUCTURING OF THE ROMANIAN FINANCIAL SYSTEM

Autor(ii): Radulescu Magdalena

Rezumat: One of the most visible and most important effects for the stability of the financial system is the restructuring and the consolidation of the banking system, as main component, so that the credit institutions to meet the requirements of some functional b

Cuvinte cheie: privatization, banking system, restructuring, foreign direct investments

Cod JEL: G21, G32, G33, G34

Paginatia: 628-634

Titlul Lucrarii: CREDIT RISK IN THE CONTEXT OF THE WORLD ECONOMIC CRISIS

Autor(ii): Ilie RÆ’?scolean, Gabriela Corina Slusariuc, Robert Szabo

Rezumat: The risks have always been the subject matter for banking companies. To define a banking activity as one for obtaining a profit it is necessary to take into account the risk factors. For most banks lending is the main banking operation. The risk can be es

Cuvinte cheie: credit, credit risk, the management of banking risks, the evaluation of credit risk, the world economic crisis, outstanding credits, bad credits, the methodology of the NBR, backlog, lei credits, foreign currency credits, credit repayment

Cod JEL: G21

Paginatia: 635-639

Titlul Lucrarii: STOCK EXCHANGE MARKETS INTEGRATION Ð¦ A CAUSE OF QUASI-SIMULTANEOUS TRANSMISSION OF FINANCIAL CRISIS

Autor(ii): SABAU-POPA CLAUDIA DIANA

Rezumat: Financial mondialization designate the enlargement movement and the opening of capital markets at a global level which began at the beginning of the Ñ–70s. Because of the capital markets integration, the economies are more and more exposed to the common im

Cuvinte cheie: stock exchange indexes, stock exchange markets integration, contagion phenomenon, financial crisis

Cod JEL: G15, F36

Paginatia: 640-644

Titlul Lucrarii: AN ANALYSIS OF THE SEPA CARDS FRAMEWORK (SINGLE EURO PAYMENTS AREA) ADOPTION IN ROMANIA

Autor(ii): Socol Adela, Briciu Sorin, Iuga Iulia

Rezumat: The study examines the actual status and the future application of Single Euro Payments Area SEPA Cards Framework, based on Romanian experience. The paper highlights the fact that there is no national card scheme in Romania and that the local cards market

Cuvinte cheie: Single Euro Payments Area (SEPA) Cards Framework SCF, National card scheme, Challenges of the SCF implementation in Romania

Cod JEL: G21, F36, F55

Paginatia: 645-650

Titlul Lucrarii: ANALYSIS OF THE DYNAMIC RELATIONS BETWEEN BET AND RASDAQ-C

Autor(ii): STEFANESCU RAZVAN, DUMITRIU RAMONA

Rezumat: This paper explores the dynamic relations between two indices of Romanian stock markets: BET and RASDAQ-C. The results of our analysis cannot strongly support the hypothesis of the cointegration between the two variables. A Vector Autoregression model rev

Cuvinte cheie: Romanian Stock Markets, Cointegration, Vector Autoregression, Granger Causality

Cod JEL: E44, C22, C32

Paginatia: 651-657

Titlul Lucrarii: RECENT TRENDS IN BANK CARD MARKET IN THE EUROPEAN UNION

Autor(ii): Stoica Ovidiu

Rezumat: The bank card is more and more common worldwide. From its beginning, it suffered profound transformations, that leaded to a modern product, alternative to cash money. Nowadays, the new technologies opens the road for offering high quality and flexible fin

Cuvinte cheie: cards, banks, competition, trends, technological challenges, European Union

Cod JEL: E42, G21

Paginatia: 658-662

Titlul Lucrarii: EXTERNAL FINANCIAL LOANS – A CHANCE FOR ROMANIA

Autor(ii): Marinela Tanascovici, Ionut Pandelica

Rezumat: In order to gradually align to the European Central Bank standards and provide a sustainable lending to the Romanian economy, aiming at the sectors with a development potential on a longer term, the Board of Directors of the national bank decided to reduc

Cuvinte cheie: external financial loans, economic growth, budget deficit, banks liabilities, minimum mandatory reserves

Cod JEL: E4

Paginatia: 663-667

Titlul Lucrarii: INTEGRATION DES MARCHES DE CAPITAL EUROPEENS – ASPECTS PRESENTS ET DE PERSPECTIVE

Autor(ii): Toma Orastean Ramona, Belascu Lucian

Rezumat: European financial market integration is an unfolding process and an economic fact that affect not only the countries involved but the whole world economy. The success of this process depends on many factors, various challenges and obstacles that have to

Cuvinte cheie: capital market, financial integration, Europe

Cod JEL: E44, G15

Paginatia: 668-673

Titlul Lucrarii: POLICIES OF THE COMMERCIAL BANKS LIQUIDITY MANAGEMENT IN THE CRISIS CONTEXT

Autor(ii): Trenca Ioan, Paun Dragos

Rezumat: The article focuses on liquidity management in Commercial Banks, and presents the steps that a good management has to follow to ensure that the position of the bank is not put into jeopardy following a lack of liquidity. Different management decisions and

Cuvinte cheie: liquidity management, liquidity strategy, liquidity risk, liquidity risk exposure liquidity risk funding, currency strategy, liquidity planning procedures, alternative scenarios, liquidity crisis management

Cod JEL: E5, G2

Paginatia: 674-681

Titlul Lucrarii: ANALYSIS MODEL ON THE RELATION BETWEEN MACROECONOMICAL VARIABLE TENDENCIES AND COMERCIAL BANKÐ¢S CREDIT RISK

Autor(ii): Trenca Ioan, Benyovszki Anamaria

Rezumat: The main goal of this study is to apply a macroeconomic credit risk model which links a set of macroeconomic factors and industry-specific corporate sector default rates using Romanian data over the time period from 2002:2 to 2008:2. Using the modeled and

Cuvinte cheie: credit risk, industry-specific default rate, credit portfolio loss distribution

Cod JEL: E5, G2

Paginatia: 682-689

Titlul Lucrarii: INVESTOR SENTIMENT IN THE STOCK MARKET

Autor(ii): Turcan Ciprian Sebastian

Rezumat: The main thesis of this paper represents the importance and the effects that human behavior has over capital markets. It is important to see the link between the asset valuation and investor sentiment that motivate to pay for an asset a certain prices ove

Cuvinte cheie: Behavioral finance, Investor sentiment, Ð£Random walkÐ¤ pattern, Behavioral biases, Arbitrage, Abnormal return, Asset valuation

Cod JEL: G12, G14, G17, D81

Paginatia: 690-695

Titlul Lucrarii: PORTFOLIO RISK AND RETURN

Autor(ii): Turcan Radu Olimpiu Calin, Turcan Ciprian Sebastian

Rezumat: In this paper we will briefly present the main concepts and an application regarding the Portfolio Risk and Return. In the first part of the paper we will present some general theoretical concepts referring the theme, and in the second part, we presented

Cuvinte cheie: Portfolio, Optimal Portfolio, Portfolio Risk and Return

Cod JEL: G11, C61

Paginatia: 696-701

Titlul Lucrarii: RISK MANAGEMENT STRATEGIES FOR A BONDS PORTFOLIO

Autor(ii): Turcas Daniela Liliana

Rezumat: On the international capital markets there have been stated numerous strategies which have as main objective, in the process of selection and management of financial instruments such as bonds, to minimize the impact of the interest rate fluctuation risk o

Cuvinte cheie: credit risk, immunization, dedication, financial derivatives

Cod JEL: G11

Paginatia: 702-706

Titlul Lucrarii: CREDITING BY MEANS OF INTERMEDIARIES

Autor(ii): Vechiu Camelia, Morozan Cristian, Marin Carmen, Chifane Cristina

Rezumat: In an economy which is facing more and more the consequences of the international financial crisis, one should find solutions to answer the populationÐ¢s credit demands first and foremost. Since the banksÐ¢ crediting conditions have become harder, their cl

Cuvinte cheie: intermediary, nonbanking financial institution, credit broker, credit at the clientÐ¢s domicile

Cod JEL: G21

Paginatia: 707-710

Titlul Lucrarii: EVOLUTION OF THE ROMANIAN BANKING SYSTEM AFTER THE INTEGRATION IN THE EUROPEAN UNION

Autor(ii): VINT (TURKES) MIRELA CATALINA

Rezumat: The development of the banking system in Romania has been, these latest years, Ð£spectacularÐ¤, because of the credit quick dynamics maintained by a strong economic growth and the European integration prospect. The article presents the whole of the regulati

Cuvinte cheie: banking system, integration, financial indicator.

Cod JEL: G21, G0.

Paginatia: 711-716

Titlul Lucrarii: THE PERFORMANCE OF INVESTMENT FUNDS IN ROMANIA IN THE CONTEXT OF CRISIS

Autor(ii): Zapodeanu Daniela, Cociuba Mihail Ioan

Rezumat: Romania as an emergent country has an less develop stock markets which is strongly connected with the markets from Western Europe and the USA, so the Romanian Stock Market was one of the first market touch by the wave of financial crises. We analize th

Cuvinte cheie: stock market, EMH , investment fond, active investment, passive investment

Cod JEL: G11

Paginatia: 717-722

Titlul Lucrarii: THE LIMITS OF BASEL II ACCORD

Autor(ii): Zapodeanu Daniela, Gall Raluca Dorina

Rezumat: Even though the actual Basel II Settlement has many advantages like: more transparent and detailed bank information, the rating systems, the internal models of evaluation for risks, the three pillars which represent a whole, an equitable bank competition,

Cuvinte cheie: limits of Basel II, financial crisis, framework, risks evaluation

Cod JEL: G

Paginatia: 723-728

Titlul Lucrarii: IMPLICATIONS OF GOING CONCERN PRINCIPLE ON COMPANY BANKRUPTCY

Autor(ii): Achim Sorin Adrian, Moldovan Rucsandra Livia

Rezumat: In an attempt to select and comprise what has been said so far on the subject of accounting principles, we have chosen to address the going concern principle, explaining its reflection in a particular situation that a company could find itself into aÐÐ£ ba

Cuvinte cheie: going concern assumption, bankruptcy, insolvency, accounting principles

Cod JEL: G33, M41

Paginatia: 730-735

Titlul Lucrarii: A STRATEGIC APPROACH OF MANAGEMENT ACCOUNTING

Autor(ii): Almasan Alina Carmen, Grosu Corina

Rezumat: For a long time, management accounting has been used based on a predominantly technical approach which strictly aimed at computing the costs. Gradually, to the management accounting it has been added a decisional approach aimed at influencing the behaviou

Cuvinte cheie: management accounting, strategy, decision making process, long-term

Cod JEL: M41, M10

Paginatia: 736-741

Titlul Lucrarii: STUDY REGARDING THE IMPORTANCE OF ACCOUNTANCY INSIDE ORGANISATIONS

Autor(ii): Baltes Nicolae, Ciuhureanu Alina Teodora

Rezumat: The diversity of the accounting informational needs has determined the establishment of two representations of the same reality: an Ð”internalÐ¤ representation Ð¦ the managerial accounting Ð¦ and an Ð£externalÐ¤ one Ð¦ the financial accounting. From this perspec

Cuvinte cheie: accounting, financial, management

Cod JEL: M41, M10

Paginatia: 742-747

Titlul Lucrarii: AUDIT SAMPLING AND OTHER SELECTIVE TESTING PROCEDURES

Autor(ii): Banuta Mariana

Rezumat: The audit evidence can be obtained by applying specific techniques to all the items within an account balance or to a class of transactions (100% examination) or to a representative sample based on which conclusions that could be drawn concerning the who

Cuvinte cheie: audit, samples, audit evidence, selective testing procedures

Cod JEL: M41, M42

Paginatia: 748-752

Titlul Lucrarii: CONTRATS DE VENTE COMPORTANT UNE CLAUSE DE RESERVE DE PROPRIETE

Autor(ii): BENGESCU MARCELA, BENGESCU RALUCA

Rezumat: The present paper starts from the classic rule of the Fiscal Code, according to which the delivery operation is the transferring of the right to dispose as a real proprietor. In fact, the transmission of the goods from the seller to the buyer has as a dir

Cuvinte cheie: delivery, contract, property, accounting, fiscality

Cod JEL: M41

Paginatia: 753-757

Titlul Lucrarii: GARANTIES DE BONNE ECECUTION

Autor(ii): BENGESCU MARCELA, DUMITRU MIHAELA

Rezumat: In this article we will analyze the relation between the nature of the contract and the economical entity management, taking as example the case of the contracts that provide the constitution of performance bonds. A number of three manners in which perfor

Cuvinte cheie: construction works, performance bonds, bank bonds, provisions for client liability

Cod JEL: M41

Paginatia: 758-762

Titlul Lucrarii: APPROACHES CONCERNING ENVIRONMENT-RELATED INFORMATION INCLUDED IN THE ANNUAL STATEMENTS

Autor(ii): Betianu Leontina

Rezumat: The constant deterioration of the environment and a series of ecological disasters increased the importance of environmental issues. The information shown in the annual financial statements enables the users to make informed decisions. Since the aÐÐ®enviro

Cuvinte cheie: environmental report, financial information, development durable

Cod JEL: Q56, M41

Paginatia: 763-769

Titlul Lucrarii: VOLUNTARY INTERNET FINANCIAL REPORTING AND DISCLOSURE Ð¦ A NEW CHALLENGE FOR ROMANIAN COMPANIES

Autor(ii): Bogdan Victoria, Pop Cosmina Madalina, Popa Dorina Nicoleta

Rezumat: The majority of IFR and disclosure studies are focused on USA and European developed countries. Only a few studies have been carried on CEE countries. This paper examines the extent of voluntary internet financial reporting and disclosure of the Romanian

Cuvinte cheie: financial reporting, Internet, voluntary disclosure, listed companies

Cod JEL: M41, G10, G14

Paginatia: 770-778

Titlul Lucrarii: THE POLICY OF PRICES AN IMPORTANT ELEMENT IN SUBSTANTIATION OF PENETRATION STRATEGY IN NEW MARKET SEGMENTS

Autor(ii): Boghean Florin, Hlaciuc Elena, Boghean Camen, Danila Morosan Lucia

Rezumat: Pricing policy aims to determine the price of goods and services sold by the organization. These figures have an impact over the turnover that must be higher to the total expenses for the enterprise to make profits. Therefore, it is important to know the

Cuvinte cheie: corporate strategy, accounting information, the need of information, users of accountancyÐ¢s products

Cod JEL: M41

Paginatia: 779-783

Titlul Lucrarii: MEASURING AND ASSESSMENT OF INTERNAL AUDIT’S EFFECTIVENESS

Autor(ii): Bota-Avram Cristina, Palfi Cristina

Rezumat: The evolution of internal auditing in the last period was a very dynamic one, being affected by the increasing attention for its role in corporate governance, especially because of its links with internal control and risk management systems. Internal audi

Cuvinte cheie: value added, internal audit’s effectiveness, qualitative methods, quantitative methods, balanced scorecard

Cod JEL: M21, M40, M42

Paginatia: 784-790

Titlul Lucrarii: STUDY CONCERNING THE DIFFERENCES BETWEEN THE FOURTH DIRECTIVE AND ACCOUNTING STANDARDS FROM ROMANIA

Autor(ii): BOTEZ DANIEL, PRAVAT CRISTINA IONELA

Rezumat: The normative reference for accounting is, in Europe, the 4th Directive on the annual accounts of certain type of companies (78/660/EEC), issued in 1978 and revised in 2003 and 2006 (2006/46/EC). For Romania, integration to the European Union implies the

Cuvinte cheie: 4th Directive (78/660/EEC), Romanian accounting standards, harmonization, European Union

Cod JEL: M41

Paginatia: 791-795

Titlul Lucrarii: COMPARATIVE ANALYSIS REGARDING THE AMORTISATION OF NON CURRENT ASSETS IN A NATIONAL AND INTERNATIONAL CONTEXT

Autor(ii): Brabete Valeriu, Dragan Cristian

Rezumat: In Romania, starting from the RegulationaÐÐ©s requests (CE) no. 1606/2002 and the national regulations are obliged to apply the IFRS starting with 1st of January 2007 the entities whose immovable values, at the balance date, are admitted to the transaction

Cuvinte cheie: amortization, non current assets, accounting information, IAS-IFRS.

Cod JEL: M41

Paginatia: 796-800

Titlul Lucrarii: THE MANAGEMENT ON BASES OF CENTERS BENEFIT-CONDITION PROFITABLE AN ACTIVITYS FORESTRY ENTITIES IN ROMANIA

Autor(ii): BREBAN LUDOVICA, ACHIM MONICA, BORLEA SORIN

Rezumat: The management on the basis of centerÐ¢s benefit represents a form of organization of management limited in time, to solve the complex, but clearly specified matters. The implication of accounting in administration of such problems is necessary in any d

Cuvinte cheie: Forestry entity, center of cost,center of benefit, expenses, earnings, budget

Cod JEL: M41

Paginatia: 801-806

Titlul Lucrarii: THE ROLE OF EUROPEAN DIRECTIVES IN THE CONSISTENCY OF ACCOUNTING SYSTEMS

Autor(ii): Budacia Lucian Constantin Gabriel

Rezumat: The European accounting harmonization was one of the ways of European economic integration, provided by the Treaty of Rome, its results being mirrored in the comparability of the accounting practices and financial reporting of European companies and in th

Cuvinte cheie: european directives, accounting systems, accounting harmonization, European Union

Cod JEL: M40, M41, M48

Paginatia: 807-812

Titlul Lucrarii: FORECASTING IN ACCOUNTING Ð¦ IN THE CONTEXT OF A EUROPEAN AND INTERNATIONAL APPROACH

Autor(ii): Budacia Lucian Constantin Gabriel

Rezumat: A program (plan) is necessary for any activity, which program (plan) is a milestone, a reporting base. In these conditions, accounting through its instruments should cover the companyÐ¢s future, without being affected its essential function defined by its

Cuvinte cheie: accounting, forecasting, European Union, economy

Cod JEL: M40, M41, M48

Paginatia: 813-816

Titlul Lucrarii: OPINIONS ON ALLOCATION OF PROFIT CARRIED FORWARD TO DIVIDENDS

Autor(ii): Bunget Ovidiu-Constantin PhD

Rezumat: In our opinion, the allocation of profits carried forward to dividends complies with the legal requirements in this field, as long as these results arise from current profits of previous financial years. However, an adverse aspect for companies is related

Cuvinte cheie: result carried forward, dividends, general meeting of shareholders, dividend tax

Cod JEL: 41

Paginatia: 817-821

Titlul Lucrarii: LEGAL AND ACCOUNTING APPROACHES OF FRANCHISING OPERATIONS

Autor(ii): Burtescu Claudia

Rezumat: Franchise, as a form of marketing goods and services, meets an emphasized extension due to the multiple advantages for the parts involved in the transaction, but also for the economies in their economical, social and fiscal plans. In specialty literature

Cuvinte cheie: franchisor, beneficiary, franchise network, royalty, price of the franchise

Cod JEL: M41

Paginatia: 822-826

Titlul Lucrarii: THE ACCOUNTING RESULT BETWEEN THE PROFITABILITY INFORMATION AND THE LIQUIDITY INFORMATION OF THE ENTERPRISE

Autor(ii): Burtescu Claudia, Drila Gherghina

Rezumat: An enterprise can have economic performance, but may end as a result of the financial deficit of liquidity. Between the beneficiary capacity and liquidity there is no mechanical relationship. In the practice of enterprises it is not sufficient to follow o

Cuvinte cheie: accounting result, liquidity, treasury, self financing capacity, overall surplus of treasury

Cod JEL: M40

Paginatia: 827-831

Titlul Lucrarii: RESEARCH CONCERNING TANATOGENESIS IN THE ROMANIAN ACCOUNTANCY: THE CASE OF THE PUBLIC SECTOR

Autor(ii): Calu Daniela, Olimid Lavinia, Dumitru Madalina

Rezumat: Tanatogenesis represents the Ð£study of signs, conditions, causes and nature of deathÐ¤. We borrow this concept from biology and try to test it for the Romanian public entities. We chose to search
this area because a major change in the accounting system wa

Cuvinte cheie: tanatogenesis, accounting regulation, accounting history, changes of accounting concepts, changes of accounting practices

Cod JEL: M41

Paginatia: 832-837

Titlul Lucrarii: TRIPLE BOTTOM LINE (TBL) REPORTING aÐÐ£ NEW PERFORMANCE REPORTING TOOLS IN A KNOWLEDGE BASED MANAGEMENT APPROACH

Autor(ii): CARAIANI ChiraĹŁa, GUĹÐ®E Gina Raluca, LUNGU Camelia Iuliana, COLCEAG Florian

Rezumat: The human society is starting to react, in an attempt to reduce the negative consequences of the ecological crisis. The most comprehensive view on corporate reporting is based on the sustainable development concept and combines three performance-reporting

Cuvinte cheie: Triple Bottom Line Reporting, Sustainable Performance Reporting, Knowledge-based Management

Cod JEL: M 40, M 48, Q 51, Q 56, Q 57

Paginatia: 838-843

Titlul Lucrarii: STUDY REGARDING THE ETHICS AND CREATIVITY IN THE FINANCIAL-ACCOUNTING ACTIVITY

Autor(ii): Ciuhureanu Alina Teodora, Balteş Nicolae

Rezumat: The study was based on a scientific research, investigation type, applied on a 110 organisationsÐ¢ sample. The essential objectives consist of knowing the level in which financial-accounting professionals apply the professional ethicsÐ¢ standards; outlining

Cuvinte cheie: creativity, ethics, financial-accounting activity, fraud

Cod JEL: M41, L84

Paginatia: 844-849

Titlul Lucrarii: IN-HOUSE VS. OUTSOURCING IN ACCOUNTING

Autor(ii): Ciuraru-Andrica Cristina

Rezumat: To keep all out from the strangersÐ¢ view was Ð”the appanageÐ¤ of the communist system that spread over the entire society. But, once it was eliminated, the society started to reveals it Ð”secretsÐ¤ and that was extended over the companies too. So they have be

Cuvinte cheie: in-house accounting, outsourcing accounting, outsourcing companies

Cod JEL: M41

Paginatia: 850-854

Titlul Lucrarii: THE QUALITY OF ACCOUNTING DATA Ð¦ AN ABSOLUTE REQUIREMENT

Autor(ii): Cozma Ighian Diana

Rezumat: The large variety of uses that accounting products take, as well as their wide range of informational needs require that certain criteria be established, with regards to the quality of accounting data, and these criteria must be fully met. The concept of

Cuvinte cheie: qualitative characteristics, financial statements, IASB, FASB

Cod JEL: M41

Paginatia: 855-859

Titlul Lucrarii: HISTORICAL COST VERSUS FAIR VALUE

Autor(ii): Cozma Ighian Diana

Rezumat: The current process of accounting globalization is based mainly on the concept of just value. This concept has been the source of vivid debates with regards to its meaning in contemporary accountancy, both in theory and in practice. The increased importan

Cuvinte cheie: historical cost, fair value, valuation, accounting system

Cod JEL: M 41

Paginatia: 860-865

Titlul Lucrarii: THE FINANCIAL SITUATION WITHIN HYPERINFLATIONARY ECONOMIES

Autor(ii): Cuc Lavinia Denisia, Pantea Mioara Florina

Rezumat: The present paper contains not only a general view on the inflation phenomenon, but also a presentation of its influence on the currency and non-currency elements present in the financial references. Reassessment is proposed as being the necessary operat

Cuvinte cheie: reassessment, purchasing power, fair value, value, reality

Cod JEL: M41

Paginatia: 866-871

Titlul Lucrarii: TAX OPTIMIZATION THROUGH TRANSFER PRICING, COMMON AND MANIPULATIVE PRACTICE

Autor(ii): Cuzdriorean Dan Dacian, Jurcau Anca Sabina

Rezumat: This paper is about how multinational enterprises choose transfer prices in the presence of differential corporate income tax rates. A transfer prince is a value placed on the goods which are traded between divisions of an organization. We review and exte

Cuvinte cheie: transfer pricing, tax optimization, tax reduction

Cod JEL: H21, M41

Paginatia: 872-876

Titlul Lucrarii: CONSIDERATIONS ON THE FAIR VALUE OF REVENUES RECOGNIZED IN FINANCIAL STATEMENTS

Autor(ii): Deaconu Adela, Nistor Cristina, Cuzdriorean Dan

Rezumat: This paper approaches a frequently discussed subject in the context of the current global economic crisis, namely the fair value. The accounting concept, which implies that entities Ð¦ in a different degree from one accounting system to another Ð¦ should re

Cuvinte cheie: fair value, revenues, discounted value

Cod JEL: M40, M41

Paginatia: 877-882

Titlul Lucrarii: SOLUTIONS FOR MEASURING THE FAIR VALUE OF THE WORKFORCE

Autor(ii): Deaconu Adela

Rezumat: For the past decades International Accounting Standards and other Anglo-Saxon standards, for example the American ones, had promoted fair value as a valuation basis for the elements of the financial statements. Thus, the quality of the financial informati

Cuvinte cheie: fair value, workforce, employee benefits, share options

Cod JEL: M40, M41

Paginatia: 883-887

Titlul Lucrarii: CONSIDERATIONS ON THE EXTENT TO FISCAL POLICY INTRODUCED BY GEO 34/2009

Autor(ii): DIACONU CATALIN STEFAN, SUIU ION

Rezumat: Recently there was published an emergency order to introduce new measures in fiscal policy. Chapter V of this ordinance provides for a series of amendments to the Fiscal Code and Fiscal Procedural Code, as follows: Changes on tax on profit; Tax Changes

Cuvinte cheie: Keywords: flat-rate tax, flat rate, taxpayers, fiscal period.

Cod JEL: M41

Paginatia: 888-891

Titlul Lucrarii: THE JURIDICAL SYSTEM OF THE PAWN HOUSES

Autor(ii): DIACONU ELENA, DIACONU CATALIN STEFAN

Rezumat: The present paper called the judical system and the accountancy of the pawn houses was drawn up as a wish of clearing up some things connected to the judicial, the accountancy and the taxation system of the pawn houses. The activity developed by these ent

Cuvinte cheie: Key words: pawn, security contract, loan, interest commission.

Cod JEL: M41

Paginatia: 892-898

Titlul Lucrarii: A COMPARATIVE STUDY ON CORPORATE GOVERNANCE FRAMEWORKS IN US, UK AND ROMANIA

Autor(ii): Dobroteanu Camelia Liliana, Dobroteanu Laurentiu, Raileanu Adriana – Sofia

Rezumat: The corporate governance continues to be a challenging topic in international debates agenda, particularly in the current context of financial global crises. Even though companies in financial distress operate globally, corporate governance regulations ar

Cuvinte cheie: corporate governance, governance structures, governance models, governance codes

Cod JEL: M19

Paginatia: 899-905

Titlul Lucrarii: A SEMIOLOGIC APPROACH TO AUDIT EXPECTATIONS GAP

Autor(ii): Dobroteanu Laurentiu, Dobroteanu Camelia Liliana, Ciolpan Daniela

Rezumat: Audit expectations gap (AEG) is one of the most debated phenomena animating the international scientific research scene. The volume of papers focused on defining the AEG concept, examining its determinants, implications, and mechanisms to minimize the gap

Cuvinte cheie: audit expectation gap, audit research, auditors, perceptions

Cod JEL: M42

Paginatia: 906-912

Titlul Lucrarii: CONSIDERATIONS CONCERNING THE IMPROVEMENT OF COSTS CALCULATION THROUGH TARGET COSTING METHOD

Autor(ii): Dragomirescu Simona Elena, Solomon Daniela Cristina

Rezumat: Target costing represents a cost accountancy concept, developed and used even from the 70Ð¢s by Japanese enterprises, having on its basis another manner of regarding the relationship between costs and prices than the traditional one. As against the traditi

Cuvinte cheie: target costing, standard cost, control

Cod JEL: M41

Paginatia: 913-918

Titlul Lucrarii: THE STATE OF PRINCIPAL MATTERS CONCERNING THE COMMITMENTS’ ACCOUNTING SYSTEM WITHIN THE PUBLIC INSTITUTIONS IN ROMANIA

Autor(ii): Dragu Gabi Georgiana, Calin Anca

Rezumat: Throughout this work, the improvements brought by OMPF (Order of the Ministry of Public Finance) 1792/2002 for the approval of the methodological Norms are presented, with regards to the employment, liquidation, enactment and payment of public institution

Cuvinte cheie: Commitment credits, multiannual actions, commitment creits, budget, the commitments’, reflection within the financial states’ annexes

Cod JEL: M41

Paginatia: 919-924

Titlul Lucrarii: ISSUES CONCERNING ACCOUNTING AND THE IMPLEMENTATION OF INTERNATIONAL TOURISM ACTIVITIES

Autor(ii): Dragan Cristian, Brabete Valeriu

Rezumat: This work was this way designed so that there were raised peculiarities of the tourism and the influence over accounting organization, starting from the premise that the specific features tourist has significant implications on the production of accountin

Cuvinte cheie: tourism, features, international tourism, accounting information

Cod JEL: M 41

Paginatia: 925-930

Titlul Lucrarii: IFRS 8 Ð¦ OPERATING SEGMENTS

Autor(ii): DUMBRAVA PARTENIE, Sucala Lucia, BOCHIS LEONICA, BREBAN LUDOVICA

Rezumat: Segment reporting in accordance with IFRS 8 will be mandatory for annual financial statements covering periods beginning on or after 1 January 2009. The standards replaces IAS 14, Segment Reporting, from that date. The objective of IFRS 8 is to require

Cuvinte cheie: : operating segments, reporting of financial information, reportable segments,chief operating decision maker (CODM

Cod JEL: M41

Paginatia: 931-935

Titlul Lucrarii: DOCTRINAL AND FINANCIAL ACCOUNTING ASPECTS REGARDING INSOLVENT ECONOMIC ENTITIES

Autor(ii): DUMVRAVĂ PARTENIE, RĂCHISAN PAULA RAMONA, BERINDE SORIN, HORJA IOANA MONICA

Rezumat: The restructuring of economic entities is a phenomenon specific to market economy but highly evidenced in the context of the economic-financial crisis, particularly when the effects of the crisis manifest at a global scale. Thus, the phenomenon became sig

Cuvinte cheie: restructuring, dissolution, liquidation, principles, accounts

Cod JEL: M

Paginatia: 936-941

Titlul Lucrarii: THE TARIFF WITHIN SURGERY MEDICAL SERVICES. WHICH HOSPITAL COSTS?

Autor(ii): Dumitru Graziella Corina, Ristea Mihai

Rezumat: Nowadays, as well as in the commercial sector, a sanitary unit must know its costs in order to be competitive, no matter her status. Although these ones can be approached in many perspectives, three classifications are possible from the point of view of t

Cuvinte cheie: hospital costs, tangible costs, intangible costs, decease costs, future costs

Cod JEL: M41

Paginatia: 942-947

Titlul Lucrarii: LA NORME INTERNATIONALE DÐ¢INFORMATION FINANCIERE POUR LES PETITES ET MOYENNES ENTIT¦S : QUELLES OPPORTUNITES POUR UN PAYS EN TRANSITION ?

Autor(ii): Feleaga Liliana, Feleaga Niculae, Sandu Raluca, Avram Viorel

Rezumat: In 2002, the European Parliament decided that, starting January 1, 2005, EU public companies should report on their consolidated accounts based on a unique body of financial reporting standards. The decision was bound to affect also the new EU members. Al

Cuvinte cheie: IFRS; petites et moyennes entitÐ¹s; EuropÐ¹anisation de la comptabilitÐ¹; pays en transition

Cod JEL: M41

Paginatia: 948-953

Titlul Lucrarii: QUELQUES PROPOS SUR LA REFORME COMPTABLE. LE CAS DE LA ROUMANIE

Autor(ii): Feleaga Niculae, Feleaga Liliana, Sandu Raluca, Avram Viorel

Rezumat: Accounting appears to develop in different ways, depending on the context and its specific needs, based essentially on the Darwinian principle : the useful accounting survived (Alexander, Nobes, 2001). Our research is basically a discussion of this positi

Cuvinte cheie: lÐ¢europÐ¹anisation de la comptabilitÐ¹, rÐ¹forme dÐ¢ordre quantitatif, convergences comptables internationales

Cod JEL: M41

Paginatia: 954-959

Titlul Lucrarii: ECONOMIC ENTITIES FINANCIAL AND ACCOUNTING DIAGNOSIS

Autor(ii): Victoria Firescu, Jenica Popescu, Marian Taicu

Rezumat: The diagnosis of the functions of the company consists in the accumulation of the assessments of the quality of each function on which the respective company is structured. The most often diagnosis technique is the SWOT analysis (Strengths, Weaknesses, Op

Cuvinte cheie: financial diagnosis,indicators, assessment

Cod JEL: M41

Paginatia: 960-965

Titlul Lucrarii: STUDY REGARDING THE ORGANIZATION OF MANAGEMENT ACCOUNTING IN THE CONTEXT OF RESPONSIBILITY CENTERS

Autor(ii): GROSANU ADRIAN, RĂCHISAN PAULA RAMONA

Rezumat: The organization on responsibility centers has lately become a generalized practice inside small and medium economic enterprises. Thus it made necessary the adaptation of management accounting to the new requirements. Introducing effective management by o

Cuvinte cheie: management accounting, responsibility centers, transfer prices, statistical results, survey

Cod JEL: M

Paginatia: 966-972

Titlul Lucrarii: BALANCE SHEET EVALUATION OF TANGIBLE ASSETS. GENERAL OR ALTERNATIVE RULES Ð¦ REEVALUATION?

Autor(ii): Gurău Mariana, Tudorache Saveta, Bratu Anca

Rezumat: For subsequent to initial recognition evaluation, an entity could choose one of the following models: model of determining cost or model of re-evaluation called by accountancy regulation, OFMP 1752/2005, alternative rules of evaluation. In conformity wit

Cuvinte cheie: evaluation, tangible assets, historic cost, re-evaluation, right value

Cod JEL: M41

Paginatia: 973-978

Titlul Lucrarii: INNOVATIONS IN SOCIAL AND ENVIRONMENTAL REPORTING BASED ON THE KNOWLEDGE OF STAKEHOLDERSÐ¢ INFORMATION NEEDS

Autor(ii): GUSE Gina Raluca, CARAIANI Chirata, DASCALU Cornelia, LUNGU Camelia Iuliana

Rezumat: Starting form the accounting status as a social and institutional practice and the economic role of financial reporting, the paper addresses the issue of social and environmental accounting and reporting regulation. We propose an analysis of the main rep

Cuvinte cheie: social and environmental reporting, voluntary disclosure, regulation, shareholder value, stakeholder value, risk

Cod JEL: M 40, M 48, Q 51, Q 56, Q 57

Paginatia: 979-985

Titlul Lucrarii: PRESENTATION OF SUBSIDIES IN THE FINANCIAL REPORTS OF ECONOMIC ENTITIES aÐÐ£ NECESSITY AND IMPORTANCE

Autor(ii): HaĹŁegan Camelia-Daniela, Imbrescu Carmen-Mihaela, Megan Ovidiu-Octavian

Rezumat: This paper approaches theoretical problems regarding the definition and the types of subsidies according to the European Directives and the International Accounting Standards. The paper presents the accounting treatment of subsidies, the accounting polici

Cuvinte cheie: subsidies, financial reports, accounting, presentation, disclosure

Cod JEL: M 41

Paginatia: 986-990

Titlul Lucrarii: CONSIDERATIONS REGARDING THE ACCOUNTING PROFESSION IN EUROPE – COMPETITIVENESS AND PROFESSIONAL ETHICS

Autor(ii): Hlaciuc Elena, Socoliuc Marian

Rezumat: The competitiveness is one of the priorities aspects of national economies and the entire EU for the coming years. As is known, the competition, with particular reference to the services area, is a topic of great timeliness, lack of political, trade or e

Cuvinte cheie: accounting profession, professional ethics, competitiveness, European legislation

Cod JEL: M41

Paginatia: 991-994

Titlul Lucrarii: OVERVIEW OF THE ENVIRONMENTAL ACCOUNTS IN EUROPE

Autor(ii): HOLBAN ONCIOIU IONICA

Rezumat: Today, the potential environmental impacts of their decisions and the economic implications of changes is analyze in the academic and business circles. The economic accounts have been established to provide policymakers with key national economic indicato

Cuvinte cheie: enviromental accounts, crisis, economy

Cod JEL: H21, H32.

Paginatia: 995-998

Titlul Lucrarii: RESUMPTION AND DEVELOPMENT ON THE METHODS OF REGRESSIVE OR DEGRESSIVE DEPRECIATION

Autor(ii): ILINCUTA Lucian – Dorel, MARES Marius – Daniel, MARES Valerica

Rezumat: For a systematic allocation of the depreciation of an asset during its useful life can be used several methods of depreciation such as: the linear method, the method of reduction of the balance – regressive, progressive and accelerated and the method of p

Cuvinte cheie: Ageing, depreciation, the amortization method, the depreciation, amortization annuities share / rate depreciation, the value (net) accounts.

Cod JEL: B21; C81; F15; L14; M41

Paginatia: 999-1008

Titlul Lucrarii: PROCEDURES AND MECHANISMS FOR PREVENTION OF THE RISK OF FINANCIAL INSOLVENCY IN THE BANKING SYSTEM THROUGH THE USE OF RISK PROVISIONS

Autor(ii): Imbrescu Carmen-Mihaela, HaĹŁegan

Camelia-Daniela, Megan Ovidiu-Octavian

Rezumat: The paper addresses how the central bank put in place procedures and mechanisms for mandatory treatment of the risks the banking activity but also of the classification of loans and investments, the establishment, regulation and use of specific provisions

Cuvinte cheie: loans and investments, provisions for credit risk, insolvency

Cod JEL: M 41

Paginatia: 1009-1013

Titlul Lucrarii: MATERIALITY IN FINANCIAL AUDIT

Autor(ii): Luca Mihaela

Rezumat: One of the decisional factors of the opinion expressed in the report elaborated by the financial auditors is the Ð”materialityÐ¤, element depending on the size of which is decided, at the end of the mission, taking into account a number of other aspects ass

Cuvinte cheie: materiality, materiality by value, materiality by nature, materiality by context, significant account, significant system, reference base, preliminary value, revised value, audit opinion

Cod JEL: M

Paginatia: 1014-1018

Titlul Lucrarii: THE MATHEMATICAL CONCEPT IN PROMOTING THE ACCOUNTANCY POWER KNOWLEDGE

Autor(ii): GHEORGHE LEPADATU

Rezumat: The account, the balance-sheet and the trial balance are the main accounting models based on the mathematical concept. By means of calculation and accounting models, based on the mathematical concept, the accounting has always ensured the registration and

Cuvinte cheie: mathematical concept, accounting history, accounting models, account, balance-sheet

Cod JEL: M

Paginatia: 1019-1024

Titlul Lucrarii: POSSIBILITIES OF USAGE THE COST INFORMATION BY THE MANAGEMENT

Autor(ii): GHEORGHE LEPADATU

Rezumat: The cost information should be considered tools for the creation of value at a lower cost. Also, this approach shows the ability of costs informational system to provide relevant information that serves several purposes, namely: their usage in financial a

Cuvinte cheie: cost, accounting management, fixed cost, variable cost

Cod JEL: M

Paginatia: 1025-1030

Titlul Lucrarii: FLEXIBLE BUDGETS – A CHALLENGE FOR ROMANIAN COMPANIES IN THE FIELD OF TRANSPORTATION AND DISTRIBUTION OF THERMAL ENERGY

Autor(ii): Matei Nicoleta Cristina, Tole Marin, Stoica Ivona

Rezumat: This paper presents the significance of the budgetary system for guiding the strategic planning of the activity of an economic agent, the control of performances obtained in a period of time by profit centers, and the economic unit as a whole. Given the r

Cuvinte cheie: prediction, flexible budget, transportation and distribution of thermal energy

Cod JEL: M4

Paginatia: 1031-1036

Titlul Lucrarii: ACCOUNTING TREATMENT OF WEB DESIGN ACCORDING TO INTERNATIONAL STANDARDS OF FINANCIAL REPORTING IAS / IFRS. AN INTERNATIONAL AND NATIONAL APPROACH

Autor(ii): Mates Dorel, Socoliuc Marian, Hlaciuc Elena

Rezumat: Great think regarding the Internet is the speed with which it has penetrated into our daily lives. History of the Internet began in 1960 but only in the early’90 the Internet has evolved to the point that we see today. An open society means also the right

Cuvinte cheie: web design evaluation,recognition of web desing, accounting tretment of web design, international approach, national approach

Cod JEL: M41

Paginatia: 1037-1041

Titlul Lucrarii: SEARCHING FOR THE FAIR STORY BEHIND FAIR VALUE FOR FINANCIAL INSTRUMENTS

Autor(ii): Matis Dumitru, Bonaci Carmen Giorgiana

Rezumat: Our paper aims at telling the whole story where fair value accounting is concerned. Harsh criticism has been brought to this concept under current circumstances that motivated out research. Without arguing for fair value as something it is not, we briefly

Cuvinte cheie: Fair value accounting, standards setting bodies, financial crisis

Cod JEL: M40, M41

Paginatia: 1042-1048

Titlul Lucrarii: CONSIDERATIONS ON REORGANIZATION. A COMPARISON OF REORGANIZATION RATES IN EASTERN EUROPE

Autor(ii): Moldovan Rucsandra Livia, Achim Sorin Adrian

Rezumat: In our paper, we discuss reorganization from two points of view: its purpose and the choice between reorganization and liquidation, by reviewing the existing literature. After setting an appropriate theoretical base for interpretation, we focus on compari

Cuvinte cheie: reorganization rate, reorganization versus liquidation, Eastern Europe

Cod JEL: G33, K29

Paginatia: 1049-1054

Titlul Lucrarii: SOME CONSIDERATIONS REGARDING THE CAPITAL COST OF THE ROMANIAN INSURERS IN THE CONTEXT OF FINANCIAL REPORTING UNDER GLOBAL ACCOUNTING STANDARDS

Autor(ii): Lucian Munteanu

Rezumat: The current global financial crisis put the insurance industry at the cross-roads, as many other industries. In this study, we analyze the impact of the IFRS adoption in Romanian business milieu, and more specific, we focus on the insurance industry, whic

Cuvinte cheie: Convergence, Harmonization, Insurance Contracts, Capital Cost, IFRS 4, Current Exit Value

Cod JEL: M41, G22

Paginatia: 1055-1059

Titlul Lucrarii: HARMONISIERUNG DES JAHRESABSCHLUSSES

Autor(ii): Muresan Mariana Leontina, Ungureanu Camelia Alis, Fulop Melinda Timea

Rezumat: IAS 1 regulates the contents and layout bases of the financial statements. Financial statements addressees are those who cannot demand customized reports from the company for their own information needs. A complete financial statement includes the stateme

Cuvinte cheie: Jahresabschluss, Ergebnis, Gewinn- und Verlustrechnung, Bilanzierungsfehler

Cod JEL: M41

Paginatia: 1060-1066

Titlul Lucrarii: FROM THE HARMONIZATION NEED TO THE SPONTANEOUS ACCOUNTING HARMONIZATION

Autor(ii): Mustata Razvan V., Matis Dumitru

Rezumat: The issue of international accounting harmonization has achieved, mainly within the last decade, a significant dimension in the field of international accounting research. The main determinant factor for this state of the art is the process aiming at redu

Cuvinte cheie: Accounting diversity, accounting harmonization, measurement, spontaneous harmonization

Cod JEL: M40, M41

Paginatia: 1067-1071

Titlul Lucrarii: ARE ROMANIAN UNIVERSITIES PREPARING LEADERS IN ACCOUNTING?

Autor(ii): MUTIU Alexandra, TIRON TUDOR ADRIANA

Rezumat: In 2005, the Report on the Results of the Global Accounting Education Benchmarking Pilot Project, prepared by Phelps and Karreman, found that higher education institutions were not providing the leadership role necessary to close gaps in accounting educat

Cuvinte cheie: : accounting education, leadership in accounting, GAEB Report, accounting curricula

Cod JEL: I21

Paginatia: 1072-1078

Titlul Lucrarii: ECONOMIC RESEARCH, BETWEEN SCIENTIFC ACCOMPLISHMENT AND CURRENT REALITY

Autor(ii): Nistor Cristina Silvia

Rezumat: Scientific research is the cornerstone of the academic environment. Given this, it is interesting to establish the way in which economic research, especially accounting research, keeps up with the current reality both at the national and international lev

Cuvinte cheie: accounting research, conferences, themes, Romania

Cod JEL: M40

Paginatia: 1079-1084

Titlul Lucrarii: BY RECOGNITION FINANCIAL ASSETS AND LIABILITIES. DIVERSITY AND PROBLEMATICS

Autor(ii): Oprea Margareta, Udrescu Iulian Mircea, Georgescu Livia

Rezumat: And our country has opted for a combination of the two assessment systems, but fair value is provided only for goods received for free (if economic). Accounting regulations in accordance with European directives require the use of fair value for financial

Cuvinte cheie: cash-flow, financial assets, recognition, market

Cod JEL: M41

Paginatia: 1085-1090

Titlul Lucrarii: INFORMATION AND COMMUNICATION IN BANKS – KEY ELEMENTS OF THE INTERNAL CONTROL SYSTEM – AN EMPIRICAL ANALYSIS BETWEEN ROMANIAN, AMERICAN AND CANADIAN MODELS OF CONTROL

Autor(ii): Palfi Cristina, Bota-Avram Cristina

Rezumat: The purpose of this paper is to focus on one of the most important aspect of the internal control in banking system – information and communication – trying to identify on which of the two well-known international models of control (COSO or CoCo) i

Cuvinte cheie: Information, Communication, COSO model, CoCo model, Romanian framework

Cod JEL: G21, M42

Paginatia: 1091-1096

Titlul Lucrarii: CANCELLATION OF A LEASING CONTRACT aÐÐ£ EVALUATING THE ASSET REGAINED

Autor(ii): PAUNESCU MIRELA

Rezumat: The most recent financial crisis had many effects during the last year. Majority of the existing companies, worldwide, were harmfully influenced by it. More important, professions and economies were shocked by the crisis. Romania is no exception from the

Cuvinte cheie: Keywords: Finacial crisis, financial leasing, evaluate, fair value, cancellation of a leasing contract

Cod JEL: M41 F30

Paginatia: 1097-1100

Titlul Lucrarii: VECHICLES – ADJUSTED VAT AND THEIR ACCOUNTING VALUE

Autor(ii): PAUNESCU MIRELA

Rezumat: The most recent Romanian legislation set new rules for deducting VAT in case of vehicles. Also since 2007 there were some situation for fixed assets in which VAT was not to be deducted and, if it was deducted, was to be adjusted, starting with May 2009 V

Cuvinte cheie: carrying value, VAT, initial recognition, taxes, adjusting VAT, depreciation

Cod JEL: M41 H30 H32

Paginatia: 1101-1104

Titlul Lucrarii: ACCOUNTING Ð¦ A SEMIOTIC PROCESS

Autor(ii): Patrut Vasile, Rotila Aristita, Ciuraru-Andrica Cristina, Luca Mihaela

Rezumat: The final product of accounting which is intended towards satisfying the informational needs of the various users is a component part of a semiotic communication process whose outcome is that the transmitted messages Ð£bearÐ¤ in themselves knowledge/ inform

Cuvinte cheie: financial reporting, accounting communication, semiotic process

Cod JEL: M

Paginatia: 1105-1112

Titlul Lucrarii: USING MANAGEMENT CONTROL TO ALIGN ORGANIZATIONAL STARTEGIES AND TO MEASURE PERFORMANCES

Autor(ii): PETE STEFAN, POPA IRIMIE EMIL, VOLKAN ILDIKO REKA

Rezumat: Practice shows that, in order to improve internal and external communication, managers need to increase the request of information about their business administration. So, for this, they need a complementary system which assures them this kind of informat

Cuvinte cheie: management control, strategy, performance

Cod JEL: M

Paginatia: 1113-1117

Titlul Lucrarii: AN EVOLUTIONARY APPROACH OF CORPORATE SOCIAL RESPONSIBILITY REPORTING

Autor(ii): Popa Adina, BLIDIĹÐ®EL RODICA RODICA, FARCANE NICOLETA

Rezumat: Business reporting trends in the last decades have put in the front line the importance of non-financial disclosure and the growing needs of the potential shareholders that expect any company in which they invest to meet certain minimum standards in terms

Cuvinte cheie: social responsibility, corporate reporting, voluntary disclosure

Cod JEL: M14, M41, M48, G38

Paginatia: 1118-1124

Titlul Lucrarii: STANDARDS, RULES OR PRINCIPLES BASED ACCOUNTING REGULATION

Autor(ii): Popa Dorina, Bogdan Victoria, Farcas Mariana

Rezumat: Some approaches in accounting regulation, found by us in the case of some European countries are successful compilations between the Anglo-Saxon regulation model and the European-continental model, as well as others are made up only on the continental mod

Cuvinte cheie: accounting regulation, standards, rules, principles, European countries

Cod JEL: M41, G14

Paginatia: 1125-1131

Titlul Lucrarii: ACCOUNTING TREATMENT OF BENEFITS IN KIND

Autor(ii): Popescu Leonica, Popescu Lucian

Rezumat: From the salt portion of the Romanian soldier up to the concept of the Labour Code which consider that the salary is the remuneration of the persons working exclusively on a labour agreement relationship, its accounting have had to adapt even to the tax r

Cuvinte cheie: benefits in kind, social security contributions, monthly net salary income, taxable salary income, salary tax

Cod JEL: M41

Paginatia: 1132-1139

Titlul Lucrarii: FISCAL AND ACCOUNTANCY ASPECTS CONCERNING THE ECONOMIC ACTIVITY OF INTRA-COMMUNITARIAN GOODS TRANSPORT

Autor(ii): PRAVAT IONELA CRISTINA, BOTEZ DANIEL

Rezumat: As general type of activity, transport is framed in the vast category of services. However, from a fiscal point of view, transport services are treated as an exception, in comparison with the manner in which the services are approached, in general. In t

Cuvinte cheie: intra-communitarian transport, performance place, person obliged to pay the VAT, accountancy

Cod JEL: M41

Paginatia: 1140-1145

Titlul Lucrarii: DETERMINATION OF MATERIALITY THRESHOLD PATTERN IN AUDIT MISSIONS

Autor(ii): Roman Adrian

Rezumat: Given the vagueness character of the guideline offered both by the International Standards on Auditing and the Minimal Norms on Auditing, considering the importance of the materiality threshold in designing the plan and the audit program, we tried to just

Cuvinte cheie: materiality level, grantable error, audit risk

Cod JEL: M42

Paginatia: 1146-1152

Titlul Lucrarii: POSSIBILITIES OF IMPROVING INFORMATIONAL QUALITY REGARDING THE FINANCIAL POSITION

Autor(ii): ROTILA ARISTITA

Rezumat: Starting from the analysis of the Romanian accounting regulations applicable to the economic operators, as well as from the findings of a study we have done regarding the financial statements of certain commercial societies quoted on the Bucharest Stock E

Cuvinte cheie: financial position, accrued expenses, deferred income, provisions, subsidies for investment

Cod JEL: M

Paginatia: 1153-1157

Titlul Lucrarii: LE LIVRE DES RISQUES Ð¦ INSTRUMENT EFFICACE DANS LÐ¢APPLICATION DE LA STRATEGIE DÐ¢AUDIT INTERNE FONDE SUR LES RISQUES (RISK BASED AUDITING)

Autor(ii): SABAU ELENA MONICA, SGARDEA FLORINEL MARIAN, TUTU ANCA, TURLEA CARMEN

Rezumat: Risk occurrence is inherent in all the economic activities performed by an enterprise. Risk quantification is primordial when taking an economic decision until the completion thereof. Risk management responsibility or control in an organization, quality d

Cuvinte cheie: relevance des risques, lÐ¢audit interne, le livre de risques, plan dÐ¢audit

Cod JEL: M42

Paginatia: 1158-1163

Titlul Lucrarii: LÐ¢AUDIT INTERNE, UNE VALEUR AJOUT¦E POUR LES SOCIETES ROUMAINES DANS LA PERIODE DE CRISE FINANCIERE

Autor(ii): SGARDEA FLORINEL MARIAN, SABAU ELENA MONICA, TUTU ANCA, TURLEA CARMEN

Rezumat: Internal audit is an essential element of the companyÐ¢s economic and strategic management especially in times of financial crisis. Internal audit assists organizational management by providing independent ensurance and by identifying possible means to inc

Cuvinte cheie: risque, lÐ¢audit interne, contrÑ„le interne, procÐ¹dure

Cod JEL: M42

Paginatia: 1164-1169

Titlul Lucrarii: NEW DIMENSIONS IN ENTERPRISEÐ¢S FINANCIAL PERFORMANCE REPORTING: THE STATEMENT OF COMPREHENSIVE INCOME

Autor(ii): Solomon Daniela Cristina, Dragomirescu Simona Elena

Rezumat: The financial performance represents the desideratum of any enterprise, and its obtaining and future projections display a special importance for all financial situationsÐ¢ user. In order to meet these expectations, the accountancy normalization organisms

Cuvinte cheie: financial performance, income, comprehensive income, Accounting Standards

Cod JEL: M42, M48

Paginatia: 1170-1175

Titlul Lucrarii: SOCIAL WELFARE AND TAXATION EFFECTS ON INSURANCE. AN INTERNATIONAL EMPIRICAL STUDY

Autor(ii): SUCALA LUCIA, VLADU ALINA BEATTRICE, FEKETE SZILVESZTER, FATACEAN GHEORGHE

Rezumat: This paper analyzes the influence of the level of economic development as well as the level of taxation on insurance activity. To this purpose we reviewed the national and international literature and collected data on international level (for both year 2

Cuvinte cheie: insurance, premiums, taxation, economic development

Cod JEL: G22, H24, H25

Paginatia: 1176-1181

Titlul Lucrarii: THE STANDARD-COST METHOD IN THE VARIANT STANDARD-UNIQUE COST, DIRECTION OF IMPROVEMENT OF THE BOOKKEEPING AND OF THE COST CALCULATION IN THE BREAD MANUFACTURE

Autor(ii): SUIU ION, DIACONU ELENA

Rezumat: The standard-cost method makes part of the category of methods of previsional calculation and of efficient follow-up of the production process which allows the establishment of the production costs with anticipation regarding the beginning of the producti

Cuvinte cheie: Key words: efficient unit cost, standard general cost, divergences, unique standard-cost

Cod JEL: M41

Paginatia: 1182-1185

Titlul Lucrarii: EFFECTS OF RESIDUAL VALUE REVISION ON THE LESSORÐ¢S RESULTS IN THE FINANCE LEASE CONTRACTS

Autor(ii): Tulvinschi Mihaela, Chirita Irina

Rezumat: The finance lease is, from a financial point of view, an alternative to bank loans. The residual value is a basic parameter of the finance lease contract. It is set out according to the depreciation and amortization manner of the asset subject matter of t

Cuvinte cheie: lease, residual value, accountancy estimation, lessor, lessee

Cod JEL: M41, F30, G19

Paginatia: 1186-1191

Titlul Lucrarii: THE IMPORTANCE OF KNOWING THE ENTERPRISEÐ¢S HIDDEN COSTS

Autor(ii): Ţaicu Marian, Roman Adrian

Rezumat: The cost is one of the most
important indicators at the level of the enterprise. The exact determination of the cost presents a special importance for appreciating the performances of the company. Disfunctions appear in the activity of any enterprise and

Cuvinte cheie: hidden costs, visible costs, disfunction, decision

Cod JEL: M41

Paginatia: 1192-1196

Titlul Lucrarii: RECENT DEVELOPMENTS OF MANAGEMENT CONTROL: PILOTING AND SOCIAL REPORTING

Autor(ii): Varzaru Anca Antoaneta, Varzaru Mihai

Rezumat: Recognition of human resources as the main source of value creation and competitive advantage has led to increased concerns of researchers to measure how important this resource is valued at organizational level. Quantification of the social component, tr

Cuvinte cheie: social management, control, evolution, piloting, social reporting

Cod JEL: M1, M2, M4

Paginatia: 1197-1201

Titlul Lucrarii: THE ROLE OF SUPREME AUDIT INSTITUTIONS IN THE EFFICIENT MANAGEMENT OF BUDGET EXPENSES

Autor(ii): Voiculescu Serban, Voiculescu Madalina, Ganea Tudor Alexandru

Rezumat: The Supreme Audit Institutions (SAIs) perform the external audit on public entities and are designed to closely monitor the performance management of the financial resources in the public sector, as well as the state public and private patrimony managemen

Cuvinte cheie: external audit, SAI, performance audit, performance measurement system (PMS)

Cod JEL: M42

Paginatia: 1202-1206

Titlul Lucrarii: ADOPTING INFORMATION TECHNOLGY (IT) IN MANAGEMENT ACCOUNTING IN ORDER TO ACHIEVE IT-BUSINESS ALIGNMENT

Autor(ii): VOLKAN ILDIKO REKA, PETE STEFAN

Rezumat: Practice shows that, in order to improve internal and external communication, managers need to increase the request of information about their business administration. In order to cope with the current requirements, to improve internal and external commun

Cuvinte cheie: management accounting, strategy, business alignment, information technology

Cod JEL: M

Paginatia: 1207-1211

Titlul Lucrarii: HARMONISIERUNG DER INTERNATIONALEN RECHNUNGSLEGUNGSYSTEMS

Autor(ii): Fulop Medilinda Timea, Pop Atanasiu, Muresan Mariana, Cirstea Andreea

Rezumat: In the course of globalization, it has become necessary that Europe-based, globally active company debt and equity increasingly on international capital markets. Thus the efficiency in the procurement of capital can be secured, is a unifying of accounting standards make sense. The European Commission will support the standardization of accounting in the European market ahead. In the USA., the accounting is releasing \under US-GAAP regulation, an internationally recognized framework.

Cuvinte cheie: harmonization, convergent, accounting system, guidelines

Cod JEL: M

Paginatia: 1212-1217

Titlul Lucrarii: RECOGNITION OF FINANCIAL INSTRUMENTS INITIAL RECOGNITION. MULTIFORME AND CONCRETE

Autor(ii): Oprea Margareta, Udrescu Mircea Iulian, Georgescu Livia

Rezumat: An entity should recognize a financial asset or financial debt in the balance sheet only when it becomes party to the contractual provisions of the instrument. For financial instruments classified as liabilities, IAS 39 does not contain specific requirements related to the accounting date and transaction settlement. Liabilities are recognized when the company becomes party to contractual provisions, and when one party has not fulfilled obligations or is a derivative contract falling within the scope of the standard. Another important aspect of the recognition of financial instruments is that of compound instruments. They should be classified separately on the components. Each component is recognized separately first duty
is assessed, then allocating the residual value of the equity.

Cuvinte cheie: accounting, standards, directives, financial instruments

Cod JEL: M41

Paginatia: 1218-1224

Titlul Lucrarii: BENCHMARKING Ð¦AN INNOVATION INSTRUMENT OF MANAGEMENT ACCOUTING

Autor(ii): Grosu Veronica, Bostan Ionel, Mates Dorel

Rezumat: This work proposes an analysis of dynamics and changes occurred in the competition domain where the entities operate in present, but also an identification of the necessities in finding a durable competitive advantage through a number of two fundamental instruments of administrationÐ¤Activity Based ManagementÐ¤ and Ð£BenchmarkingÐ¤ which in the
administration accounting acquire an important role, constituting the base for the strategic planning process.

Cuvinte cheie: benchmarking, sustainable development, analysing methods, local development strategies

Cod JEL: M41

Paginatia: 1225-1230

Titlul Lucrarii: SARBANES – OXLEY ACT- THREAT OR OPPORTUNITY FOR AUDITORS?

Autor(ii): Bostan Ionel, Grosu Veronica

Rezumat: Recent events of financial publication revealed a need for introduction of an effective reform process of the traditional control methods and processes of decision-making entities. The crisis of corporate governance systems, the need to introduce new codes and self-binding and legislative rules, have pushed the legislature to the U.S. issued Sarbanes Ð¦Oxley Act model. Accountants and financial specialists describe the benefits of implementation of the SOX model, saying that the quality of the area contributed only marginally in the creation of such benefits. If there would be no coercion of attitude towards implementing the ISO 14001 or ISO, including requirements for integration of best practice financial, SOX would have had reason to exist.

Cuvinte cheie: Sarbanes Oxley, quality, standard ISO 9001:2001 compliance, financial scandals, audit

Cod JEL: M41

Paginatia: 1231-1236

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