{"id":192,"date":"2010-04-18T12:30:37","date_gmt":"2010-04-18T10:30:37","guid":{"rendered":"http:\/\/localhost\/anale\/?p=192"},"modified":"2021-11-10T11:30:57","modified_gmt":"2021-11-10T09:30:57","slug":"tom-2009-volumul-iii-finante-banci-contabilitate","status":"publish","type":"post","link":"https:\/\/anale.steconomiceuoradea.ro\/en\/2010\/04\/18\/tom-2009-volumul-iii-finante-banci-contabilitate\/","title":{"rendered":"Volumul III \u2013 Sectiunea: Finante, Banci si Contabilitate"},"content":{"rendered":"

Tom XVIII 2009 \u2013 Volumul III \u2013 Sectiunea:\u00a0<\/span>
\n<\/strong><\/span>Finante, Banci si Contabilitate<\/span><\/strong><\/p>\n


\nVolumul complet<\/a><\/strong><\/span><\/p>\n

\n

\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0METHODS OF INCREASING THE ROLE OF THE CORPORATE TAX IN THE ECONOMIC AND SOCIAL DEVELOPMENT<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Abrudan Leonard Calin<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0corporate tax, DFI, budgetary receipts, underdeveloped areas<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0G<\/span><\/p>\n

Paginatia:<\/strong>\u00a024-29<\/span><\/p>\n


\n
\nText complet<\/a><\/span><\/p>\n

\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0THE ROLE OF THE CORPORATE TAX IN THE ECONOMIC AND SOCIAL DEVELOPMENT IN ROMANIA<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Abrudan Leonard Calin<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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,<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0corporate tax, GDP, investments, budgetary deficit, economical and social development<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0G<\/span><\/p>\n

Paginatia:<\/strong>\u00a030-34<\/span><\/p>\n


\n
\nText complet<\/a><\/span><\/p>\n

\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0THE ROLE OF ECONOMIC AND FINANCIAL ANALYSIS IN THE PROCESSES OF CONTROL, AUDIT AND DIAGNOSIS OF ENTITY ACTIVITIES<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Achim Monica Violeta, Pintea Mirela<\/span><\/p>\n

Rezumat:\u00a0<\/strong>In the current material we have tried a positioning of\u00a0 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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0analysis, diagnosis, control, audit, objectives, methodology, interactions.<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0M41, M42, G33<\/span><\/p>\n

Paginatia:<\/strong>\u00a035-42<\/span><\/p>\n


\n
\nText complet<\/a><\/span><\/p>\n

\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0THE LUMP-SUM TAX \u2013 SOLUTION FOR DIMINISHING TAX DODGING AND RAISING OF THE BUDGETARY INCOMES –<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Antonescu Mihail, Antonescu Ligia<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0lump-sum tax, tax rate, taxable profit, tax dodging, fiscal equity<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0H25, H32<\/span><\/p>\n

Paginatia:<\/strong>\u00a043-48<\/span><\/p>\n


\n
\nText complet<\/a><\/span><\/p>\n

\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0THE JUDICIAL CONDITION OF THE LOCAL PUBLIC FINANCES<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Ardeleanu Popa Carmen, Carmaciu Diana<\/span><\/p>\n

\n

Rezumat:\u00a0<\/strong>An important condition to realize the reform of the Romanian public administration is to assure the necessary financial resources for a real descentralization.\u00a0 The governmental traditions in a lot of developed countries have conformed the idea of the eff<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0local self-government, local finances, legislation,<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0K 00<\/span><\/p>\n

Paginatia:<\/strong>\u00a049-52<\/span><\/p>\n


\n
\nText complet<\/a><\/span><\/p>\n

\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0CONSIDERATIONS ABOUT THE FORMS OF JUDICIAL RESPONSIBILITY IN THE MATTER OF BUDGETARY EXECUTION<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Ardeleanu-Popa Carmen, Cirmaciu Diana<\/span><\/p>\n

\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0budgetary execution, judicial responsibility, contravention, infraction<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0K00<\/span><\/p>\n

Paginatia:<\/strong>\u00a053-56<\/span><\/p>\n


\n
\nText complet<\/a><\/span><\/p>\n

\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0THE ROOTS OF THE WORLD FINANCIAL CRISIS<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Batrancea Larissa-Margareta, Batrancea Ioan, Moscviciov Andrei<\/span><\/p>\n

\n

Rezumat:\u00a0<\/strong>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,<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0financial crisis, oil price, national debt, solvency<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0G01<\/span><\/p>\n

Paginatia:<\/strong>\u00a057-62<\/span><\/p>\n


\n
\nText complet<\/a><\/span><\/p>\n

\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0CREATING VALUE FOR SHAREHOLDERS BY THE USE OF CASH-FLOWS<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Berceanu Dorel, Siminica Marian, Bandoi Anca<\/span><\/p>\n

\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0cash flow, value added, firm, investment<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0G31, G32<\/span><\/p>\n

Paginatia:<\/strong>\u00a063-70<\/span><\/p>\n


\n
\nText complet<\/a><\/span><\/p>\n

\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0THE FORMATION OF ROMANIA\u00d0\u00a2S BUDGET DEFICIT IN THE CONTEXT OF THE EUROPEAN INTEGRATION<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Bilan Irina, Roman Angela<\/span><\/p>\n

\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0budget deficit, budget revenues, budget expenses, European Union<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0H20, H50, H62<\/span><\/p>\n

Paginatia:<\/strong>\u00a071-77<\/span><\/p>\n


\n
\nText complet<\/a><\/span><\/p>\n

\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0FACTORS INFLUENCING DECISIONS REGARDING THE FINANCIAL STRUCTURE OF THE ENTERPRISE<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Botezat Anca-Ramona, Stoichina Ionela<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0financial structure, capital, microeconomic and macroeconomic factors<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0G32<\/span><\/p>\n

\n

Paginatia:<\/strong>\u00a078-83<\/span><\/p>\n


\n
\nText complet<\/a><\/span><\/p>\n

\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0A FEW CONSIDERATIONS REGARDING THE SPHERE OF FINANCIAL RELATIONS<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Bota Anton Florin<\/span><\/p>\n

Rezumat:\u00a0<\/strong>The author discusses his financial affairs sphere, looking at this issue under a double aspect: analysis of the financial relations sphere and\u00a0 analyzing the financial activity sphere. Analysis of the financial relations sphere is made on the basis of fou<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0financial sphere, distribution operations, financial operations, transfer, needs.<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0B00<\/span><\/p>\n

\n

Paginatia:<\/strong>\u00a084-89<\/span><\/p>\n


\n
\nText complet<\/a><\/span><\/p>\n

\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0NATIONAL AND INTERNATIONAL APPROACH TO FINANCIAL INSTRUMENTS<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Briciu Sorin, Samara Silvia<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0financial instruments, securities, IAS 32, IAS 39, IFRS 7<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0M41<\/span><\/p>\n

Paginatia:<\/strong>\u00a090-95<\/span><\/p>\n


\n
\nText complet<\/a><\/span><\/p>\n

\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0WHY TAX HEAVENS ARE A BLESSING?<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Bunescu Liliana<\/span><\/p>\n

\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0tax havens, secrecy, dirty money<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0H 25, H 32<\/span><\/p>\n

Paginatia:<\/strong>\u00a096-99<\/span><\/p>\n


\n
\nText complet<\/a><\/span><\/p>\n

\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0RELATIVE TAX MATTERS TO INSOLVENCY PROCEDURE<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Buziernescu Radu, Nanu Roxana<\/span><\/p>\n

\n

Rezumat:\u00a0<\/strong>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.\u00a0\u00a0 In this paper, we present these legal provisions, among which we mention: the integral deductibility of the lo<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0insolvency procedure, bankruptcy procedure, legal reorganization<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0H3, H32<\/span><\/p>\n

Paginatia:<\/strong>\u00a0100-104<\/span><\/p>\n


\n
\nText complet<\/a><\/span><\/p>\n

\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0THE BUDGET OF THE EUROPEAN UNION<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0CALCIU DIANA-ELENA, POPESCU MARIA LOREDANA<\/span><\/p>\n

\n

Rezumat:\u00a0<\/strong>The budget represents a complex system of acts and operations that together lead to a financial balance, very important for the state and citizens.\u00a0\u00a0 The European budget has known many changes by now due to the fact that Union is continuously changing.<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0budget, budgetary procedure, budgetary treaties<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0M<\/span><\/p>\n

Paginatia:<\/strong>\u00a0105-108<\/span><\/p>\n


\n
\nText complet<\/a><\/span><\/p>\n

\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0THE SYNTHETICAL ANALYSIS OF REFLECTING THE LABOUR PRODUCTIVITY INTO THE MASS OF PROFIT<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Caruntu Constantin, Lapadusi Mihaela Loredana<\/span><\/p>\n

\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0profit, labour productivity, average wages, wages expense<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0D24<\/span><\/p>\n

Paginatia:<\/strong>\u00a0109-114<\/span><\/p>\n


\n
\nText complet<\/a><\/span><\/p>\n

\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0INVESTIGATION OF THE COSTS AND BENEFITS OF ROMANIAN INTEGRATION IN EUROPEAN UNION<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0CAMPEANU EMILIA, MOSTEANU TATIANA, Bolos Marcel<\/span><\/p>\n

\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0European Union, integration costs, integration benefits<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0E6, F5, O1<\/span><\/p>\n

Paginatia:<\/strong>\u00a0115-118<\/span><\/p>\n


\n
\nText complet<\/a><\/span><\/p>\n

\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0THE ABC METHOD FOR CALCULATION OF COSTS IN CONSTRUCTIONS<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Chirila Emil<\/span><\/p>\n

\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0cost calculation, activity, ABC method, cost inductor, construction enterprises<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0G30, G31, L74<\/span><\/p>\n

Paginatia:<\/strong>\u00a0119-121<\/span><\/p>\n


\n
\nText complet<\/a><\/span><\/p>\n

\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0INCREASE OF PERFORMANCE THROUGH INTEGRATION OF THE CONTROLLING IN THE MANAGEMENT SYSTEM OF THE ENTERPRISE<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Chirila Emil<\/span><\/p>\n

\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0controlling, management system, enterprise<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0G31, G30<\/span><\/p>\n

Paginatia:<\/strong>\u00a0122-125<\/span><\/p>\n


\n
\nText complet<\/a><\/span><\/p>\n

\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0THE ROMANIAN INSURANCE MARKET AND THE POTENTIAL EFFECTS OF THE CRISIS UPON IT<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Cristina Ciumas, Ioan Nistor, Ecaterina Cumpanasu, Viorela-Ligia Vaidean<\/span><\/p>\n

\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0life insurance market, non-life insurances, financial-economic crisis<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0G01, G22<\/span><\/p>\n

Paginatia:<\/strong>\u00a0126-130<\/span><\/p>\n


\n
\nText complet<\/a><\/span><\/p>\n

\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0METHODS DESIGNED TO DETERMINE THE VALUE OF THE FIRM AND THEIR DEFICIENCES<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0C\u00d1\u0153NDEA DIANA MARIETA<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0value, intangible assets, cash-flow, benchmarking<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0G3<\/span><\/p>\n

Paginatia:<\/strong>\u00a0131-136<\/span><\/p>\n


\n
\nText complet<\/a><\/span><\/p>\n

\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0THE EFFICIENCY OF PUBLIC SPENDING<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Clipici Emilia, Hagiu Alina<\/span><\/p>\n

\n

Rezumat:\u00a0<\/strong>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 a\u00d0\u0090\u00d0\u00a3 outcomes \u2013 income \u2013 impact mechanism is the strength of<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0cheltuieli publice, eficienta cheltuielilor publice, indicatori de performanta<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0H3, H5, H6<\/span><\/p>\n

Paginatia:<\/strong>\u00a0137-141<\/span><\/p>\n


\n
\nText complet<\/a><\/span><\/p>\n

\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0CONSIDERATIONS REGARDING THE EFFICIENCY OF PUBLIC EXPENDITURES FOR EDUCATION<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0CRE&#538;AN Georgiana Camelia, IACOB Mihaela<\/span><\/p>\n

Rezumat:\u00a0<\/strong>The impact that education, particularly higher education, has on individuals \u2013 with direct influence on their standard of living, but also on society as a whole \u2013 on the community\u00d0\u00a2s economic development, requires concern towards the necessary resources fo<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0efficiency, government expenditures for education, benefits of education<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0H 21, H 52, I 21, I 22<\/span><\/p>\n

Paginatia:<\/strong>\u00a0142-146<\/span><\/p>\n


\n
\nText complet<\/a><\/span><\/p>\n

\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0CARACTERISTIQUES DES SYSTEMES DE FINANCEMENT DE L\u00d0\u00a2ENSEIGNEMENT SUPERIEUR<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Cretan Georgiana Camelia, Lacrois Yvonne Iulia<\/span><\/p>\n

\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0education financing, higher education, public funds<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0H 52,I 22<\/span><\/p>\n

Paginatia:<\/strong>\u00a0147-151<\/span><\/p>\n


\n
\nText complet<\/a><\/span><\/p>\n

\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0ANALYSIS AND MODIFICATION OF THE STRUCTURE OF THE INTERMEDIATE MANAGEMENT BALANCES THROUGH THE FLOWS OF THE LEASING OPERATIONS AND OF VENTURE OPERATIONS<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Sandor Csegedi<\/span><\/p>\n

\n

Rezumat:\u00a0<\/strong>In the present the author shows the relationships between the different major indicators from the income statement, especially on the value added.<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0turnover, trading margin, value added<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0G30<\/span><\/p>\n

Paginatia:<\/strong>\u00a0152-158<\/span><\/p>\n


\n
\nText complet<\/a><\/span><\/p>\n

\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0SIZING VALUE ADDED IN CORRELATION WITH TAXES, EXERCISE TAXES AND\u00a0 ASSIMILATED PAYMENTS<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Sandor Csegedi<\/span><\/p>\n

Rezumat:\u00a0<\/strong>In the present the author shows the relationships among different major taxes and the value added.<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0exercise production, trade margin, value added.<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0F36<\/span><\/p>\n

Paginatia:<\/strong>\u00a0159-164<\/span><\/p>\n


\n
\nText complet<\/a><\/span><\/p>\n

\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0THE FINANCING OF INVESTMENT PROJECTS BY ISSUING BONDS<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0CUCOSEL CONSTANTIN<\/span><\/p>\n

\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0Bonds, capital market, issuers, risk<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0G<\/span><\/p>\n

Paginatia:<\/strong>\u00a0165-168<\/span><\/p>\n


\n
\nText complet<\/a><\/span><\/p>\n

\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0AGRICULTURAL INSURANCE IN ROMANIA<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Danuletiu Adina Elena, Danuletiu Dan Constantin, Barna Flavia<\/span><\/p>\n

\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0risk, insurance, agriculture, catastrophe, climate<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0G22, G28, G19, Q54<\/span><\/p>\n

Paginatia:<\/strong>\u00a0169-175<\/span><\/p>\n


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\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0STRATEGIC PLANNING AND PROGRAM BUDGETING IN ROMANIA\u00a0 \u00d0\u00a6 RECENT DEVELOPMENTS<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0D&#259;nule&#539;iu Dan-Constantin<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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.<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0budgeting, program, plan, outcome<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0H61<\/span><\/p>\n

Paginatia:<\/strong>\u00a0176-181<\/span><\/p>\n


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\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0L\u00d0\u00a2AMELIORE DE STRUCTURE DES SITUATIONS FINANCIERES\u00a0 EN REGARD LA CROISSANCE L\u2019UTILITE ET LA QUALITE DES INFORMATIONS FOURNIES PAR LES<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Dragu Gabi Georgiana<\/span><\/p>\n

Rezumat:\u00a0<\/strong>Accounting represents a technique applied for the collection, integration and interpretation of the information given by economical fluctuations.\u00a0 Provided it is in users\u00d0\u00a2 service, it must be neutral in order to give unbiased answers to all parties intere<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0Comparability, correlation, information, set of financial situations, necessity, reorganization<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0M41<\/span><\/p>\n

\n

Paginatia:<\/strong>\u00a0182-187<\/span><\/p>\n


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\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0ANALYSIS AND CLASSIFICATION OF EUROPEAN SMES USING THE FINANCIAL CRITERIA ESTABLISHED BY THE a\u00d0\u0090\u015bNEW SME DEFINITIONa\u00d0\u0090\u0165<\/em><\/strong><\/span><\/p>\n

\n

Autor(ii):<\/strong>\u00a0DROJ Laurentiu<\/span><\/p>\n

Rezumat:\u00a0<\/strong>In order to enhance the general economic development and to improve the competitivity of the SMEa\u00d0\u0090\u00d0\u00a9s was established a common definition of the SMEa\u00d0\u0090\u00d0\u00a9s. The new definition of SMEa\u00d0\u0090\u00d0\u00a9s is an important tool for implementing efficient measures and European an<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0SME, financing, micro, small and medium enterprises, European Union, SME classification, autonomous, partner, linked enterprises<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0G38, F00, F02<\/span><\/p>\n

Paginatia:<\/strong>\u00a0188-194<\/span><\/p>\n


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\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0INCREASING THE MANAGEMENT AND PRODUCTIVE CAPACITY OF ROMANIAN SMES AND LARGE ENTERPRISES BY ACCESION OF STRUCTURAL FUNDS a\u00d0\u0090\u00d0\u00a3 SOP IEC<\/em><\/strong><\/span><\/p>\n

\n

Autor(ii):<\/strong>\u00a0Droj Laurentiu<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0European financing, large enterprises, small and medium enterprises, POS CCE, SOP IEC, structural funds<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0G38, O19<\/span><\/p>\n

Paginatia:<\/strong>\u00a0195-200<\/span><\/p>\n


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\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0EUROPEAN ECONOMIC INTEGRATION \u00d0\u00a6 CHALLENGES AND CONSEQUENCES ON ROMANIAN FINANCIAL SYSTEM SOUNDNESS<\/em><\/strong><\/span><\/p>\n

\n

Autor(ii):<\/strong>\u00a0Firtescu Bogdan<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0financial system, financial stability, system soundness, macro-prudential indicators, NBR\u00d0\u00a2role<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0G10, G20<\/span><\/p>\n

Paginatia:<\/strong>\u00a0201-207<\/span><\/p>\n


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\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0FINANCE ET COMPTABILIT\u0102\u00d0\u2122<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Gadoiu Mihaela<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0evaluare contabila, gestionarea riscurilor, practici financiare<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0G00<\/span><\/p>\n

Paginatia:<\/strong>\u00a0208-211<\/span><\/p>\n


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\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0THE EFFECTS OF THE ENERGY TO ECOSYSTEM AND RISK MANAGEMENT SOLUTION FOR COVERING THE POTENTIAL LOSSES<\/em><\/strong><\/span><\/p>\n

\n

Autor(ii):<\/strong>\u00a0GAVRILETEA MARIUS DAN, GAVRILETEA MIHAELA IOANA<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0energy, climate change, risk management, catastrophe, insurance<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0O 14, G 12<\/span><\/p>\n

Paginatia:<\/strong>\u00a0212-217<\/span><\/p>\n


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\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0BUDGET TRANSPARENCY IN ROMANIAN LOCAL PUBLIC SECTOR<\/em><\/strong><\/span><\/p>\n

\n

Autor(ii):<\/strong>\u00a0Gyorgy Attila<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0budget, transparency, budgetary principles<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0H61<\/span><\/p>\n

Paginatia:<\/strong>\u00a0218-221<\/span><\/p>\n


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\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0ON THE PERFORMANCE OF ROMANIAN COMPANIES AND PARTNERSHIPS<\/em><\/strong><\/span><\/p>\n

\n

Autor(ii):<\/strong>\u00a0Hada Teodor<\/span><\/p>\n

Rezumat:\u00a0<\/strong>This article is structured as follows: definitions of performance, profit \u2013 the main performance indicator and a case study on how the main performance indicators in the case of the company \u00d0\u00a3X\u00d0\u00a4 were calculated.<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0performance, profit, gross profit, net profit, operating profit, turnover, added value, gross operating
\nsurplus<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0G32<\/span><\/p>\n

Paginatia:<\/strong>\u00a0222-231<\/span><\/p>\n


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\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0LE CAPITAL FINANCIER a\u00d0\u0090\u00d0\u00a3 COMPOSANTE ORIGINAIRE ET CONDITION ESSENTIELLE DANS LE FONDEMENT DE LA VALEUR DE La\u00d0\u0090\u00d0\u00a9ENTREPRISE<\/em><\/strong><\/span><\/p>\n

\n

Autor(ii):<\/strong>\u00a0Herciu Mihaela, Ogrean\u00a0 Claudia, Belascu Lucian<\/span><\/p>\n

Rezumat:\u00a0<\/strong>The companya\u00d0\u0090\u00d0\u00a9s 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 companya\u00d0\u0090\u00d0\u00a9s value. The companie<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0capital financier, valeur de la\u00d0\u0090\u00d0\u00a9entreprise, valeur de march\u0102\u00c2\u00a9 ajout\u0102\u00c2\u00a9e,\u00a0 rentabilit\u0102\u00c2\u00a9 totale des actionnaires<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0G0, G3, M0<\/span><\/p>\n

Paginatia:<\/strong>\u00a0232-236<\/span><\/p>\n


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\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0RISK AND PROFITABILITY AS CAPITAL STRUCTURE DETERMINANTS<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Keul Melinda, Drumea\u00a0 Cristina<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0Capital Structure, Profitability, Leverage, Risk and Return Trade-off<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0G32<\/span><\/p>\n

Paginatia:<\/strong>\u00a0237-241<\/span><\/p>\n


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\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0AN ASSESMENT OF THE MILLER\u00d0\u00a2S MODEL ON ROMANIAN FISCAL FRAMEWORK<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Lazar Sebastian<\/span><\/p>\n

Rezumat:\u00a0<\/strong>Miller\u00d0\u00a2s 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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0Miller\u00d0\u00a2s model, personal taxation, Romania flat tax<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0G38, H24<\/span><\/p>\n

Paginatia:<\/strong>\u00a0242-245<\/span><\/p>\n


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\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0KEY STRATEGIES TO BE CONSIDERED IN VIEW OF THE FUNCTIONING OF ROMANIAN FIRMS IN THE SINGLE MARKET<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Luhan Ionut Dragos<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0economic environment, business, strategies, the European market<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0F02, F00<\/span><\/p>\n

Paginatia:<\/strong>\u00a0246-251<\/span><\/p>\n


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\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0THE IMPACT OF ECONOMIC CRISIS ON THE FISCAL REVENUES<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Mara Eugenia Ramona, Inceu Adrian, Cuceu Ionut, Achim Monica Violeta<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0fiscal revenues, budget deficit, public debt<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0H2, H62, H63<\/span><\/p>\n

Paginatia:<\/strong>\u00a0252-257<\/span><\/p>\n


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\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0TAX ADMINISTRATION RISKS<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Mihalcovici Doina<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0risk, identification, management<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0G20<\/span><\/p>\n

Paginatia:<\/strong>\u00a0258-263<\/span><\/p>\n


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\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0EVOLUTION OF FISCAL PRESSURE IN ROMANIA AND EU MEMBER STATES<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Mitu Narcis Eduard, Dracea Nicoleta Mihaela, Ploscaru Claudia Cristina<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0fiscal pressure, taxes, fiscality<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0G00, H20, H21, H30<\/span><\/p>\n

Paginatia:<\/strong>\u00a0264-269<\/span><\/p>\n


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\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0FISCAL COMPETITION IN EUROPE<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0MOGA Aura-Carmen, MASCA Simona-Gabriela<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0fiscal competition, fiscal policy, income tax.<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0H2, H3<\/span><\/p>\n

Paginatia:<\/strong>\u00a0270-273<\/span><\/p>\n


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\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0PUBLIC BUDGET AND TAXES<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Morar Ioan Dan<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0budget, the fiscality, modern methods the taxes<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0H<\/span><\/p>\n

Paginatia:<\/strong>\u00a0274-277<\/span><\/p>\n


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\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0TAXES IN FRONT OF THE ECONOMIC DECLINE<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Morar Ioan Dan<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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.<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0fiscal science, fiscal equity,\u00a0 fiscal politics<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0H<\/span><\/p>\n

Paginatia:<\/strong>\u00a0278-280<\/span><\/p>\n


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\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0IMPACT OF FINANCIAL CRISIS OVER THE COMPANIES OF BET INDEX COMPOSITION<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Nistor Ioan, Ulici Maria<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0financial crisis, stock exchange, BET index<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0G01 G10 G14<\/span><\/p>\n

Paginatia:<\/strong>\u00a0281-287<\/span><\/p>\n


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\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0THE FINANCIAL CRISIS AND THE IMPACT OVER THE SECTORS OF ECONOMY<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Nistor Ioan, Ulici Maria<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0financial crisis, economy, interest rate<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0G01 J01 E58<\/span><\/p>\n

Paginatia:<\/strong>\u00a0288-293<\/span><\/p>\n


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\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0TAX ASSIGNMENT INFLUENCE ON BUDGETARY SYSTEM<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Oprea Florin<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0tax assignment, fiscal decentralization, budgetary systems, financial autonomy<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0H77<\/span><\/p>\n

Paginatia:<\/strong>\u00a0294-299<\/span><\/p>\n


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\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0ECONOMETRICAL INTERPRETATION OF THE INTERDEPENDECE BETWEEN FISCALITY RATE- FISCAL INCOMES- GROSS DOMESTIC PRODUCT<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0POPA IONELA, PIETRARU ALINA, CODREANU DIANA<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0econometric model,\u00a0 rate of tax liability, fiscal incomes, gross domestic product<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0C10, E62, H20<\/span><\/p>\n

Paginatia:<\/strong>\u00a0300-307<\/span><\/p>\n


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\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0EUROPEAN INTEGRATION EFFECTS: COSTS AND BENEFITS<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0POPA IONELA, LUTA\u00a0 DORINA, PIETRARU ALINA<\/span><\/p>\n

Rezumat:\u00a0<\/strong>\u00d0\u201dIt 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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0European integration, adherence costs, adherence benefits<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0F36,\u00a0 H61, P43<\/span><\/p>\n

Paginatia:<\/strong>\u00a0308-314<\/span><\/p>\n


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\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0A REVIEW OF THE CAPITAL STRUCTURE THEORIES<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Popescu Luigi, Visinescu Sorin<\/span><\/p>\n

Rezumat:\u00a0<\/strong>In this paper the authors survey capital structure theories, from the start-up point, which is considered Modigliani and Miller\u00d0\u00a2s capital structure irrelevance theorem, to recent theories, such as the pecking order and the market timing theory. For each t<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0capital structure, market timing, trade-off theory, leverage, debt, equity, agency costs<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0G32<\/span><\/p>\n

Paginatia:<\/strong>\u00a0315-320<\/span><\/p>\n


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\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0COMPARISON ON THE STRENGTHENING OF LOCAL PUBLIC FINANCES AUTONOMY IN THE EUROPEAN UNION COUNTRIES<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Rusu (Chelaru) Elena<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0local public finances, financial autonomy, European Union, revenues, expenditures, investments<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0H7, H83<\/span><\/p>\n

Paginatia:<\/strong>\u00a0321-327<\/span><\/p>\n


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\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0POSSIBLE IMPLICATIONS OF ADOPTING THE SINGLE EUROPEAN CURRENCY FOR THE ROMANIAN ECONOMY<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Sandu Carmen<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0euro, exchange rate, Economic and Monetary Union, convergence criteria, ERM II, NBR, ECB, IMF, financial crisis<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0F15, F36<\/span><\/p>\n

Paginatia:<\/strong>\u00a0328-335<\/span><\/p>\n


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\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0THE ROLE OF STATE AIDS IN THE CURRENT FINANCIAL AND ECONOMIC CRISIS<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Sava Anca-Stefania, Zugravu Bogdan-Gabriel<\/span><\/p>\n

Rezumat:\u00a0<\/strong>This paper focuses on state aid\u00d0\u00a2s 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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0state aid, financial and economic crisis, European Commission<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0G01, G28, H53<\/span><\/p>\n

Paginatia:<\/strong>\u00a0336-342<\/span><\/p>\n


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\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0THE FLAT TAX EFFECTS a\u00d0\u0090\u00d0\u00a3 THEORETICAL AND EMPIRICAL EVIDENCE IN WESTERN AND EASTERN EUROPEAN COUNTRIES<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Schiau Laura-Liana, Moga Aura Carmen<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0flat tax, effects, benefits, failings<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0H21, H30, E62.<\/span><\/p>\n

Paginatia:<\/strong>\u00a0343-348<\/span><\/p>\n


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\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0EMPIRICAL STUDY REGARDING THE DEVELOPMENT OF AGRICULTURAL INSURANCES IN ROMANIA<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Seulean Victoria, Donath Liliana, Miru Oana<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0agricultural corps\u00d0\u00a2 insurance, gross premiums subscribed, damage rate, insurance coverage<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0G22 Q18<\/span><\/p>\n

Paginatia:<\/strong>\u00a0349-354<\/span><\/p>\n


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\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0COMPARATIVE STUDY REGARDING THE EVOLUTIN OF PRIVATE PENSION FUNDS IN ROMANIA (SECOND PILLOR)<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Seulean\u00a0 Victoria, Mos Maria Luiza<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0Private pension, pension funds, yield, future value.<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0G23<\/span><\/p>\n

Paginatia:<\/strong>\u00a0355-360<\/span><\/p>\n


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\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0THE METHOD OF QUANTIFYING THE BENEFITS AND COSTS<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0simion mircea-laurentiu<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0cost-benefit analysis, financial analysis, economic analysis, benefit, cohesion, convergence,
\ncooperation, project.<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0G32<\/span><\/p>\n

Paginatia:<\/strong>\u00a0361-366<\/span><\/p>\n


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\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0THE EFFECTS OF TAX COMPETITION ON FOREIGN DIRECT INVESTMENTS IN THE ENLARGED EUROPEAN UNION<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Slavin Mariana<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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 \u00d0\u00a3race to the bottom\u00d0\u00a4 tax competition amon<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0tax competition, foreign direct investment,\u00a0 statutory tax rates, effective tax rates<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0F21, H25, H87<\/span><\/p>\n

Paginatia:<\/strong>\u00a0367-373<\/span><\/p>\n


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\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0FINANCIAL REPORTING<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Stoichina Ionela, Botezat Anca-Ramona<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0financial reporting, trasparency, balance, the profit and loss<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0G32<\/span><\/p>\n

Paginatia:<\/strong>\u00a0374-378<\/span><\/p>\n


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\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0NEW CHALANGES FOR THE FINANCIAL AUDIT IN THE CONTEXT OF MEASURES TO SURPASS ECONOMIC-FINANCIAL CRISIS<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Tara Ioan Gheorghe<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0financial audit, independence, audit standards<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0M42<\/span><\/p>\n

Paginatia:<\/strong>\u00a0379-383<\/span><\/p>\n


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\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0PRINCIPLES OF ROMANIAN WAGE PRACTICES\u00d0\u00a6 A CHALLENGE TO THE ANNUAL PUBLIC BUDGET<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Terci Nicolae<\/span><\/p>\n

Rezumat:\u00a0<\/strong>Romania\u00d0\u00a2s 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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0wage principles, European wage practices, wage structures<\/span><\/p>\n

Cod JEL:<\/strong><\/span><\/p>\n

Paginatia:<\/strong>\u00a0384-387<\/span><\/p>\n


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\u00a0<\/span><\/p>\n

\n

Titlul Lucrarii:\u00a0BUDGET RETRENCHMENT IN THE PUBLIC SECTOR \u2013 CHALLENGES AGAINST THE BACKGROUND OF THE FINANCIAL CRISIS<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Terci Nicolae<\/span><\/p>\n

Rezumat:\u00a0<\/strong>Romania\u00d0\u00a2s entry to the \u00d0\u00a3select\u00d0\u00a4 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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0staff expenditure, budget expenditure, challenges of the financial crisis, budget deficit<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0G10, H11<\/span><\/p>\n

Paginatia:<\/strong>\u00a0388-394<\/span><\/p>\n


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\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0CONSIDERATIONS REGARDING THE INFLUENCE OF THE MINIMUM TAX ON THE FISCAL BURDEN OF THE COMPANIES<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Toader Stela, Ungureanu Mihai Aristotel, Predescu Iuliana, Predescu Antoniu<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0minimum tax, fiscal burden, fiscal pressure<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0E62, M21<\/span><\/p>\n

Paginatia:<\/strong>\u00a0395-400<\/span><\/p>\n


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\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0L\u00d0\u00a2HARMONISATION DE LA FISCALIT\u00a6 ENVIRONNEMENTALE DANS L\u00d0\u00a2UNION EUROP\u00a6ENE : UNE \u00a6TUDE COMPARATIVE<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Toma Elena<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0harmonisation fiscale, fiscalit\u00d0\u00b9\u00a0 environnementale, \u00d0\u00b9cotaxes, droit d\u00d0\u00a2accise, revenu fiscal<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0H23<\/span><\/p>\n

Paginatia:<\/strong>\u00a0401-407<\/span><\/p>\n


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\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0LA PRESSION FISCALE DANS L\u00d0\u00a2UNION EUROP\u00a6ENE: UNE \u00a6TUDE COMPARATIVE<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Toma Elena<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0pression fiscale, imp\u00d1\u201et sur le revenu, imp\u00d1\u201et sur le b\u00d0\u00b9n\u00d0\u00b9fice, TVA, taux implicite d\u00d0\u00a2imp\u00d1\u201et, PIB<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0H20, H24, H25<\/span><\/p>\n

Paginatia:<\/strong>\u00a0408-414<\/span><\/p>\n


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\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0BUDGETARY CONSOLIDATIONS IN EU-12<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0TULAI CONSTANTIN, SABAU-POPA CLAUDIA DIANA<\/span><\/p>\n

Rezumat:\u00a0<\/strong>This article treats on the behaviour of fiscal autorities of the twelve new state members of the EU during the post-adhesion period.\u00a0 We analyze the factors which determined the fiscal consolidations of the new member states, identifying two groups of sta<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0stability pact, budgetary deficit, excessive deficit procedure<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0H60, F36<\/span><\/p>\n

Paginatia:<\/strong>\u00a0415-421<\/span><\/p>\n


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\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0MEASURES AND FACTORS WHICH LED TO THE INCREASE OF THE NUMBER OF RESOURCES FOR FINANCING THE PUBLIC PENSION SYSTEM<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0TUTA\u00a0 LOREDANA<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0financing, financial sustainability, contributions to the social security system<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0H55, H59<\/span><\/p>\n

Paginatia:<\/strong>\u00a0422-427<\/span><\/p>\n


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\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0THE PROBLEM OF ADEQUABILITY OF THE PUBLIC PENSION<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Tuta\u00a0 Loredana, Micu Cristina<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0adequability, sustainability, average pension, replacement rate<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0H55, H59<\/span><\/p>\n

Paginatia:<\/strong>\u00a0428-431<\/span><\/p>\n


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\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0SOME CONSIDERATIONS REGARDING THE SHARE PRICE FLUCTUATION, RISK MANAGEMENT AND INVESTMENT STRATEGIES.<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0MARIANA RODICA TIRLEA<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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.\u00a0 Investors are aware that they can increase<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0efficiency; share prices; effective market; hoped incomes; prices\u2019 fluctuation.<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0G<\/span><\/p>\n

Paginatia:<\/strong>\u00a0432-434<\/span><\/p>\n


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\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0THE SUBSTANTIATION OF STRATEGICAL DECISIONS IN UNCERTAINLY CONDITIONS FOR A EUROPEAN FINANCE INVESTITIONAL PROJECT: \u00d0\u00a3SETTING UP OF A TURISTIC PENSION WITH 20 PLACES: SC TEONELIS AGROTURISM SRL\u00d0\u00a4<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0MARIANA RODICA TIRLEA<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0investment; the investment decision; initially investment expenses; the financial actualization rate; cash flow<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0G<\/span><\/p>\n

Paginatia:<\/strong>\u00a0435-439<\/span><\/p>\n


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\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0THE MODELING OF CERTAIN TAX ADMINISTRATION OPTIONS<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Vintilescu Belciug\u00a0 Adrian, Balan(Corches) Lacramioara<\/span><\/p>\n

Rezumat:\u00a0<\/strong>How big will be the receipts in budgetary execution?\u00a0 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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0tax administration,\u00a0 ARMA process , Forecasts of Budget\u00a0 , budget<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0H68<\/span><\/p>\n

Paginatia:<\/strong>\u00a0440-444<\/span><\/p>\n


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\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0BUILD-UP MODEL AS A DISCOUNT RATE FOR A PRIVATE SECTOR INVESTMENT<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Visinescu Sorin<\/span><\/p>\n

\n

Rezumat:\u00a0<\/strong>In this paper the author presents the build-up method\u00a0 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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0discount rate, build-up model, capital budgeting, risk premium, country risk, cash flow<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0G31<\/span><\/p>\n

Paginatia:<\/strong>\u00a0445-450<\/span><\/p>\n


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\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0THE IMPROVEMENT OF ROMANIAN LOCAL PUBLIC FINANCES MANAGEMENT AS A EUROPEAN UNION COUNTRY USING INFORMATION AND COMMUNICATION TECHNOLOGIES<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Voinea Gheorghe, Rusu (Chelaru) Elena<\/span><\/p>\n

\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0local public finances management, ICT, eTax, Virtual Window to Pay, European Union<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0H7, H83<\/span><\/p>\n

Paginatia:<\/strong>\u00a0451-456<\/span><\/p>\n


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\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0EARLY WARNING SYSTEM FOR THE ROMANIAN BANKING SECTOR: THE CAAMPL APPROACH<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Albulescu Claudiu Tiberiu, Coroiu Sorina Ioana<\/span><\/p>\n

\n

Rezumat:\u00a0<\/strong>In the present study we intend to build an early warning system based on the banking ratings\u00d0\u00a2 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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0financial stability, early warning systems, CAAMPL ratings, Romanian banking system<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0G01, G21, G24<\/span><\/p>\n

Paginatia:<\/strong>\u00a0458-466<\/span><\/p>\n


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\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0THE FINANCIAL CRISIS IMPACT ON ETHICAL FINANCIAL INSTITUTIONS<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Barbu Teodora Cristina, Boitan Iustina Alina<\/span><\/p>\n

\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0ethical bank; sustainability indices; ethical financial products; financial crisis; data envelopment analysis<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0C14, G21<\/span><\/p>\n

Paginatia:<\/strong>\u00a0467-473<\/span><\/p>\n


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\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0ROLE OF INFORMATION IN ADOPTION OF INVESTMENT DECISIONS ON CAPITAL MARKET<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Barna\u00a0 Flavia, Danuletiu Adina Elena, Mura Petru Ovidiu<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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 he\u00d0\u00a2s being bombarded with and that exceed his capacity<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0investor\u00d0\u00a2s attitude, investing strategy, informational asymmetry, capital market.<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0G11, G12, G14<\/span><\/p>\n

Paginatia:<\/strong>\u00a0474-479<\/span><\/p>\n


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\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0SOME ASPECTS ABOUT THE REAL MEASURE OF FOREIGN BANKS\u00d0\u00a2 PENETRATION IN ROMANIA. AN APPROACH IN TERMS OF FOREIGN, INTERNATIONAL AND LOCAL CLAIMS<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Daniel BADULESCU<\/span><\/p>\n

\n

Rezumat:\u00a0<\/strong>Romanian banking system experienced, especially after 1996, a constant growth of foreign capital\u00d0\u00a2s 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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0Romania, foreign banks, broad and narrow measure<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0G21<\/span><\/p>\n

Paginatia:<\/strong>\u00a0480-486<\/span><\/p>\n


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\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0FDI IN ROMANIAN BANK SECTOR \u2013 THE PRESENCE OF FOREIGN BANKS<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Daniel BADULESCU<\/span><\/p>\n

\n

Rezumat:\u00a0<\/strong>Romanian bank system experienced, especially after 1996, a constant growth of foreign capital\u00d0\u00a2s 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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0Romania, foreign banks, capital origin, main banks<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0G21<\/span><\/p>\n

Paginatia:<\/strong>\u00a0487-492<\/span><\/p>\n


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\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0THE IMPACT OF EUROPEAN INTEGRATION AND FINANCIAL GLOBALIZATION ON PRUDENTIAL SUPERVISION<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Beju Daniela Georgeta, Fat Codruta Maria, Filip Angela Maria<\/span><\/p>\n

\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0models of prudential supervision, consolidated supervision, traditional supervision, central bank<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0G21<\/span><\/p>\n

Paginatia:<\/strong>\u00a0493-498<\/span><\/p>\n


\n
\nText complet<\/a><\/span><\/p>\n

\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0MODELS OF BANKING RISKS MANAGEMENT<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Bente Corneliu Cristian<\/span><\/p>\n

\n

Rezumat:\u00a0<\/strong>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\u00a0 and maximizing direct and transferred influxes, changing the<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0model, insurance, risk<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0G21<\/span><\/p>\n

Paginatia:<\/strong>\u00a0499-503<\/span><\/p>\n


\n
\nText complet<\/a><\/span><\/p>\n

\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0THE EVOLUTION OF THE ROMANIAN BANKING SECTOR AFTER ROMANIA JOINED THE EUROPEAN UNION IN ADDITION TO THE GLOBAL FINANCIAL CRISIS<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Bucur Iulia Andreea<\/span><\/p>\n

\n

Rezumat:\u00a0<\/strong>The status of member state of European Union as well as Romania\u00d0\u00a2s 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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0banking sector, credit, deposit, interest, global financial crisis<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0G21<\/span><\/p>\n

Paginatia:<\/strong>\u00a0504-508<\/span><\/p>\n


\n
\nText complet<\/a><\/span><\/p>\n

\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0LIMITS OF ECB MONETARY POLICIES ON ADJUSTING MACROECONOMIC SHOCKS<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Capraru Bogdan, Ihnatov Iulian Romeo<\/span><\/p>\n

\n

Rezumat:\u00a0<\/strong>: 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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0inflation, Euro zone, European Central Bank, monetary policy, macroeconomic shock<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0E52, E58<\/span><\/p>\n

Paginatia:<\/strong>\u00a0509-514<\/span><\/p>\n


\n
\nText complet<\/a><\/span><\/p>\n

\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0COMMUNICATION AND TRANSPARENCY POLICIES PERSUADED BY THE CENTRAL BANKS IN ORDER TO REACH THE RESPONSABILITY REQUIREMENTS<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Ciobanu (Sireteanu) Elena<\/span><\/p>\n

\n

Rezumat:\u00a0<\/strong>Through the past decades, there has been a deep transformation in central bank\u00d0\u00a2s communication strategy then the previous ones when their intentions regarding the monetary policy and the fallowing proceedings where shrouded in secrecy. These days, nearly<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0the central bank\u00d0\u00a2s communication, monetary policy transparency, functional independence, credibility<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0E52, E58<\/span><\/p>\n

Paginatia:<\/strong>\u00a0515-519<\/span><\/p>\n


\n
\nText complet<\/a><\/span><\/p>\n

\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0IMPACT OF FINANCIAL CRISIS UPON THE ROMANIAN CAPITAL MARKET AND PROPOSED MEASURES FOR ITS RELAUNCHING<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Corduneanu Carmen, Milos Laura Raisa<\/span><\/p>\n

\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0capital market, financial crisis, financing alternatives<\/span><\/p>\n

Cod JEL:<\/strong><\/span><\/p>\n

Paginatia:<\/strong>\u00a0520-526<\/span><\/p>\n


\n
\nText complet<\/a><\/span><\/p>\n

\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0THE CAPITAL FLOWS IMPACT ON THE STABILITY OF THE FINANCIAL SYSTEMS<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Coroiu Sorina Ioana, Albulescu Claudiu Tiberiu<\/span><\/p>\n

\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0financial stability, capital flows, transsmition channels of vulnerabilities, central bank.<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0E58, F21, F36.<\/span><\/p>\n

Paginatia:<\/strong>\u00a0527-532<\/span><\/p>\n


\n
\nText complet<\/a><\/span><\/p>\n

\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0BANK RISKS AND PERFORMANCE<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0CUCOSEL CONSTANTIN<\/span><\/p>\n

\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0financial performances, bank risk, standards, debt service<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0G<\/span><\/p>\n

Paginatia:<\/strong>\u00a0533-536<\/span><\/p>\n


\n
\nText complet<\/a><\/span><\/p>\n

\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0QUALITY MANAGEMENT IN BANKING SYSTEM<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Dinculescu Elena Silvia, Micuda Ion Dan<\/span><\/p>\n

\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0Competition, Received quality, Expected quality<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0G21<\/span><\/p>\n

Paginatia:<\/strong>\u00a0537-540<\/span><\/p>\n


\n
\nText complet<\/a><\/span><\/p>\n

\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0CORRELATIONS AND THEIR EFFECTS ON THE CREDIT PORTFOLIO<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Ganea Tudor Alexandru, Postole Anca Mirela, Ciobanasu Marilena<\/span><\/p>\n

\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0correlations, credit portfolio<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0G21<\/span><\/p>\n

Paginatia:<\/strong>\u00a0541-547<\/span><\/p>\n


\n
\nText complet<\/a><\/span><\/p>\n

\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0THE EUROPEAN CENTRAL BANK\u00d0\u00a2S MONETARY POLICY\u00a0\u00a0 UNDER GLOBALIZATION<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Hetes Roxana, Crasneac Alexandru<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0globalization, central bank, monetary policy, price stability, inflation<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0F42, F36, F33<\/span><\/p>\n

Paginatia:<\/strong>\u00a0548-551<\/span><\/p>\n


\n
\nText complet<\/a><\/span><\/p>\n

\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0EXCHANGE RATES AND VOLATILITY IN CENTRAL AND EASTERN EUROPE: A TEST FOR UNCOVERED INTEREST PARITY<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0HOROBE\u0139\u02d8 Alexandra Lavinia, DUMITRESCU Sorin-Adrian, DUMITRESCU Dan-Gabriel<\/span><\/p>\n

Rezumat:\u00a0<\/strong>At times of heightened global capital market volatility, high-yielding currencies tend to depreciate, while low-yielding currencies tend to serve as a\u00d0\u0090\u015bsafe heavena\u00d0\u0090\u0165. We present the results of a test for Uncovered Interest Parity for selected European cu<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0Exchange rates, Volatility, Central and Eastern Europe, Uncovered interest parity, Financial crisis<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0F31<\/span><\/p>\n

\n

Paginatia:<\/strong>\u00a0552-557<\/span><\/p>\n


\n
\nText complet<\/a><\/span><\/p>\n

\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0THE EURO AND FINANCIAL MARKETS<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Huludet Simona Mihaela<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0financial markets, the single market, bonds, shares, Euro Zone<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0G15<\/span><\/p>\n

Paginatia:<\/strong>\u00a0558-562<\/span><\/p>\n


\n
\nText complet<\/a><\/span><\/p>\n

\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0UPGRADING OF INDICATORS WHICH QUANTIFY THE RISKS AND DIMENSION THE CREDITS AS A RESULT OF CREDIT CRISIS<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Ilie Dragos, Bica Elena<\/span><\/p>\n

\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0capitalization, non-financial aspects, economic performance, SWOT analysis<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0G10 G21<\/span><\/p>\n

Paginatia:<\/strong>\u00a0563-568<\/span><\/p>\n


\n
\nText complet<\/a><\/span><\/p>\n

\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0THE IMPACT OF CAPITAL INTERDEPENDENCE ON THE FINANCING OF NATIONAL ECONOMY CAPITALIZATION<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Ilie Dragos<\/span><\/p>\n

\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0group, false capitalization, unique debtor, audit, balance<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0G21 G32<\/span><\/p>\n

Paginatia:<\/strong>\u00a0569-573<\/span><\/p>\n


\n
\nText complet<\/a><\/span><\/p>\n

\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0FINANCING OF ROMANIAN ECONOMY UNDER CONDITIONS OF FINANCIAL MARKETS IMBALANCE<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Istrate Luminita Gabriela<\/span><\/p>\n

\n

Rezumat:\u00a0<\/strong>Financial system represents the engine of the economy. Any disequilibrium of this has an impact on the whole economy.\u00a0\u00a0 Lately, in spite of the firm interventions of authorities, the feeling of distrust of the investors persists, thing that makes more seg<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0financial markets and monetary evolution , exchange rate , interest of monetary politic<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0D53 ,E50, G00 ,G20<\/span><\/p>\n

Paginatia:<\/strong>\u00a0574-580<\/span><\/p>\n


\n
\nText complet<\/a><\/span><\/p>\n

\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0THE WORLDWIDE ECONOMIC CRISIS VS. THE QUALITY OF THE LOANS PORTFOLIO IN THE ROMANIAN BANKING SYSTEM<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Iuga Iulia, Socol Adela<\/span><\/p>\n

\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0non-performing loans, quality of the portfolio\u00d0\u00a2s credits, risk, causes.<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0G21, G24<\/span><\/p>\n

Paginatia:<\/strong>\u00a0581-586<\/span><\/p>\n


\n
\nText complet<\/a><\/span><\/p>\n

\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0IMPLIED VOLATILITY ON THE ROMANIAN OPTIONS MARKET \u00d0\u00a6 DIFFERENCES AND COMMON FEATURES WITH THE\u00a0 DEVELOPED EUROPEAN MARKETS<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Juhasz Jacint, Kovacs Imola<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0financial options, implied volatility, volatility smile, volatility skew, term structure of volatility, volatility surface, Black-Scholes model<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0G13, G14<\/span><\/p>\n

Paginatia:<\/strong>\u00a0587-592<\/span><\/p>\n


\n
\nText complet<\/a><\/span><\/p>\n

\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0OPERATIONAL BANKING RISK MANAGEMENT \u00d0\u00a6 RESEARCH PERFORMED AT THE ROMANIAN COMMERCIAL BANK<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Matis Eugenia \u2013 Ana<\/span><\/p>\n

\n

Rezumat:\u00a0<\/strong>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
\nstudy emphasize the importance of operational banking risk measurement and the identification of major issues that need improvement.<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0operational, banking, risk, research, management<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0G00, G21, E50, M19<\/span><\/p>\n

Paginatia:<\/strong>\u00a0593-597<\/span><\/p>\n


\n
\nText complet<\/a><\/span><\/p>\n

\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0THE IMPORTANCE OF FINANCIAL STABILITY REPORTS FOR THE CENTRAL BANKS\u00d0\u00a2 FINANCIAL STABILITY FUNCTION<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Miru Oana, Hetes Roxana<\/span><\/p>\n

\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0stability, Financial Stability Report, objectives, instruments<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0G10, G20, E58<\/span><\/p>\n

Paginatia:<\/strong>\u00a0598-603<\/span><\/p>\n


\n
\nText complet<\/a><\/span><\/p>\n

\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0ASSESSING SYSTEMIC RISK IN BANKING SYSTEMS<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Motocu Marius, Marginean Nicolae<\/span><\/p>\n

\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0systemic risk, credit risk models, stress testing banks, financial stability<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0G21<\/span><\/p>\n

Paginatia:<\/strong>\u00a0604-609<\/span><\/p>\n


\n
\nText complet<\/a><\/span><\/p>\n

\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0DETECTING REGIME SWITCHES IN THE EUR\/RON EXCHANGE RATE VOLATILITY<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Necula Ciprian, Radu Alina-Nicoleta<\/span><\/p>\n

\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0conditional heteroskedasticity, regime switch, exchange rates, long memory<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0C01, C15, C51, C87, E44, E47<\/span><\/p>\n

Paginatia:<\/strong>\u00a0610-615<\/span><\/p>\n


\n
\nText complet<\/a><\/span><\/p>\n

\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0RULES AND MEASURES FOR AVOIDING RISK IN THE CREDITING ACTIVITY<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0PELECACI CRINA MARIA<\/span><\/p>\n

\n

Rezumat:\u00a0<\/strong>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 don\u00d0\u00a2t pay off the loan or by failing to grant credits to potentially good customers.<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0bank cautiousness, credits, interest rates, insurable risk, uninsurable risk<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0G<\/span><\/p>\n

Paginatia:<\/strong>\u00a0616-620<\/span><\/p>\n


\n
\nText complet<\/a><\/span><\/p>\n

\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0THE ANALYSIS OF THE QUALITY OF ADMINISTRATION OF COMPANY RELATIONS WITH COMMERCIAL PARTNERS<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Pop Fanuta, Fat Codruta<\/span><\/p>\n

\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0clients, suppliers, negotiation power, partnership relations, receivables, debts, income, expenses, cashings, payments, indicators of activity, indicators of liquidity.<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0G33, G39,\u00a0 L14, M40<\/span><\/p>\n

Paginatia:<\/strong>\u00a0621-627<\/span><\/p>\n


\n
\nText complet<\/a><\/span><\/p>\n

\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0THE ROLE OF THE FOREIGN INVESTMENTS AND THE CAPITAL MARKET IN THE RESTRUCTURING OF THE ROMANIAN FINANCIAL SYSTEM<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Radulescu Magdalena<\/span><\/p>\n

\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0privatization, banking system, restructuring, foreign direct investments<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0G21, G32, G33, G34<\/span><\/p>\n

Paginatia:<\/strong>\u00a0628-634<\/span><\/p>\n


\n
\nText complet<\/a><\/span><\/p>\n

\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0CREDIT RISK IN THE CONTEXT OF THE WORLD ECONOMIC CRISIS<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Ilie R\u00c6\u2019?scolean, Gabriela Corina Slusariuc, Robert Szabo<\/span><\/p>\n

\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0credit, 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<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0G21<\/span><\/p>\n

Paginatia:<\/strong>\u00a0635-639<\/span><\/p>\n


\n
\nText complet<\/a><\/span><\/p>\n

\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0STOCK EXCHANGE MARKETS INTEGRATION \u00d0\u00a6 A CAUSE OF QUASI-SIMULTANEOUS TRANSMISSION OF FINANCIAL CRISIS<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0SABAU-POPA CLAUDIA DIANA<\/span><\/p>\n

\n

Rezumat:\u00a0<\/strong>Financial mondialization designate the enlargement movement and the opening of capital markets at a global level which began at the beginning of the \u00d1\u201370s. Because of the capital markets integration, the economies are more and more exposed to the common im<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0stock exchange indexes, stock exchange markets integration, contagion phenomenon, financial crisis<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0G15, F36<\/span><\/p>\n

Paginatia:<\/strong>\u00a0640-644<\/span><\/p>\n


\n
\nText complet<\/a><\/span><\/p>\n

\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0AN ANALYSIS OF THE SEPA CARDS FRAMEWORK (SINGLE EURO PAYMENTS AREA) ADOPTION IN ROMANIA<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Socol\u00a0 Adela, Briciu Sorin, Iuga\u00a0 Iulia<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0Single Euro Payments Area (SEPA) Cards Framework SCF, National card scheme, Challenges of the SCF implementation in Romania<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0G21, F36, F55<\/span><\/p>\n

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Paginatia:<\/strong>\u00a0645-650<\/span><\/p>\n


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Titlul Lucrarii:\u00a0ANALYSIS OF THE DYNAMIC RELATIONS BETWEEN BET AND RASDAQ-C<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0STEFANESCU RAZVAN, DUMITRIU RAMONA<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0Romanian Stock Markets, Cointegration, Vector Autoregression, Granger Causality<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0E44, C22, C32<\/span><\/p>\n

Paginatia:<\/strong>\u00a0651-657<\/span><\/p>\n


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Titlul Lucrarii:\u00a0RECENT TRENDS IN BANK CARD MARKET IN THE EUROPEAN UNION<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Stoica Ovidiu<\/span><\/p>\n

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Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0cards, banks, competition, trends, technological challenges, European Union<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0E42, G21<\/span><\/p>\n

Paginatia:<\/strong>\u00a0658-662<\/span><\/p>\n


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Titlul Lucrarii:\u00a0EXTERNAL FINANCIAL LOANS \u2013 A CHANCE FOR ROMANIA<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Marinela Tanascovici, Ionut Pandelica<\/span><\/p>\n

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Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0external financial loans, economic growth, budget deficit, banks liabilities, minimum mandatory reserves<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0E4<\/span><\/p>\n

Paginatia:<\/strong>\u00a0663-667<\/span><\/p>\n


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Titlul Lucrarii:\u00a0INTEGRATION DES MARCHES DE CAPITAL EUROPEENS\u00a0 \u2013 ASPECTS PRESENTS ET DE PERSPECTIVE<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Toma Orastean Ramona, Belascu Lucian<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0capital market, financial integration, Europe<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0E44, G15<\/span><\/p>\n

Paginatia:<\/strong>\u00a0668-673<\/span><\/p>\n


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Titlul Lucrarii:\u00a0POLICIES\u00a0 OF THE COMMERCIAL BANKS LIQUIDITY MANAGEMENT IN THE CRISIS CONTEXT<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Trenca Ioan, Paun Dragos<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0liquidity management, liquidity strategy,\u00a0 liquidity risk,\u00a0 liquidity risk exposure liquidity risk funding, currency strategy, liquidity planning procedures, alternative scenarios, liquidity crisis management<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0E5, G2<\/span><\/p>\n

Paginatia:<\/strong>\u00a0674-681<\/span><\/p>\n


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Titlul Lucrarii:\u00a0ANALYSIS MODEL ON THE RELATION BETWEEN MACROECONOMICAL VARIABLE TENDENCIES AND COMERCIAL BANK\u00d0\u00a2S CREDIT RISK<\/em><\/strong><\/span><\/p>\n

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Autor(ii):<\/strong>\u00a0Trenca Ioan, Benyovszki Anamaria<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0credit risk, industry-specific default rate, credit portfolio loss distribution<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0E5, G2<\/span><\/p>\n

Paginatia:<\/strong>\u00a0682-689<\/span><\/p>\n


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Titlul Lucrarii:\u00a0INVESTOR SENTIMENT IN THE STOCK MARKET<\/em><\/strong><\/span><\/p>\n

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Autor(ii):<\/strong>\u00a0Turcan Ciprian Sebastian<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0Behavioral finance, Investor sentiment, \u00d0\u00a3Random walk\u00d0\u00a4 pattern, Behavioral biases, Arbitrage, Abnormal return, Asset valuation<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0G12, G14, G17, D81<\/span><\/p>\n

Paginatia:<\/strong>\u00a0690-695<\/span><\/p>\n


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Titlul Lucrarii:\u00a0PORTFOLIO RISK AND RETURN<\/em><\/strong><\/span><\/p>\n

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Autor(ii):<\/strong>\u00a0Turcan Radu Olimpiu Calin, Turcan Ciprian Sebastian<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0Portfolio, Optimal Portfolio, Portfolio Risk and Return<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0G11, C61<\/span><\/p>\n

Paginatia:<\/strong>\u00a0696-701<\/span><\/p>\n


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Titlul Lucrarii:\u00a0RISK MANAGEMENT STRATEGIES FOR A BONDS PORTFOLIO<\/em><\/strong><\/span><\/p>\n

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Autor(ii):<\/strong>\u00a0Turcas\u00a0 Daniela Liliana<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0credit risk, immunization, dedication, financial derivatives<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0G11<\/span><\/p>\n

Paginatia:<\/strong>\u00a0702-706<\/span><\/p>\n


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Titlul Lucrarii:\u00a0CREDITING BY MEANS OF INTERMEDIARIES<\/em><\/strong><\/span><\/p>\n

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Autor(ii):<\/strong>\u00a0Vechiu Camelia, Morozan Cristian, Marin Carmen, Chifane Cristina<\/span><\/p>\n

Rezumat:\u00a0<\/strong>In an economy which is facing more and more the consequences of the international financial crisis, one should find solutions to answer the population\u00d0\u00a2s credit demands first and foremost.\u00a0 Since the banks\u00d0\u00a2 crediting conditions have become harder, their cl<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0intermediary, nonbanking financial institution, credit broker, credit at the client\u00d0\u00a2s domicile<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0G21<\/span><\/p>\n

Paginatia:<\/strong>\u00a0707-710<\/span><\/p>\n


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Titlul Lucrarii:\u00a0EVOLUTION OF THE ROMANIAN BANKING SYSTEM AFTER THE INTEGRATION IN THE EUROPEAN UNION<\/em><\/strong><\/span><\/p>\n

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Autor(ii):<\/strong>\u00a0VINT (TURKES) MIRELA CATALINA<\/span><\/p>\n

Rezumat:\u00a0<\/strong>The development of the banking system in Romania has been, these latest years, \u00d0\u00a3spectacular\u00d0\u00a4, 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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0banking system, integration, financial indicator.<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0G21, G0.<\/span><\/p>\n

Paginatia:<\/strong>\u00a0711-716<\/span><\/p>\n


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Titlul Lucrarii:\u00a0THE PERFORMANCE OF INVESTMENT FUNDS IN ROMANIA IN THE CONTEXT OF CRISIS<\/em><\/strong><\/span><\/p>\n

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Autor(ii):<\/strong>\u00a0Zapodeanu Daniela, Cociuba Mihail Ioan<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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\u00a0 market touch by the wave of\u00a0 financial crises. We analize\u00a0 th<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0stock market, EMH , investment fond, active investment, passive investment<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0G11<\/span><\/p>\n

Paginatia:<\/strong>\u00a0717-722<\/span><\/p>\n


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Titlul Lucrarii:\u00a0THE LIMITS OF BASEL II ACCORD<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Zapodeanu Daniela, Gall Raluca Dorina<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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,<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0limits of Basel II, financial crisis, framework, risks evaluation<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0G<\/span><\/p>\n

Paginatia:<\/strong>\u00a0723-728<\/span><\/p>\n


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Titlul Lucrarii:\u00a0IMPLICATIONS OF GOING CONCERN PRINCIPLE ON COMPANY BANKRUPTCY<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Achim Sorin Adrian, Moldovan Rucsandra Livia<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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 a\u00d0\u0090\u00d0\u00a3 ba<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0going concern assumption, bankruptcy, insolvency, accounting principles<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0G33, M41<\/span><\/p>\n

Paginatia:<\/strong>\u00a0730-735<\/span><\/p>\n


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Titlul Lucrarii:\u00a0A STRATEGIC APPROACH OF MANAGEMENT ACCOUNTING<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Almasan Alina Carmen, Grosu Corina<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0management accounting, strategy, decision making process, long-term<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0M41, M10<\/span><\/p>\n

Paginatia:<\/strong>\u00a0736-741<\/span><\/p>\n


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Titlul Lucrarii:\u00a0STUDY REGARDING THE IMPORTANCE OF ACCOUNTANCY INSIDE ORGANISATIONS<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Baltes Nicolae, Ciuhureanu Alina Teodora<\/span><\/p>\n

Rezumat:\u00a0<\/strong>The diversity of the accounting informational needs has determined the establishment of two representations of the same reality: an \u00d0\u201dinternal\u00d0\u00a4 representation \u00d0\u00a6 the managerial accounting \u00d0\u00a6 and an \u00d0\u00a3external\u00d0\u00a4 one \u00d0\u00a6 the financial accounting. From this perspec<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0accounting, financial, management<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0M41, M10<\/span><\/p>\n

Paginatia:<\/strong>\u00a0742-747<\/span><\/p>\n


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Titlul Lucrarii:\u00a0AUDIT SAMPLING AND OTHER SELECTIVE TESTING PROCEDURES<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Banuta Mariana<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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\u00a0 the who<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0audit, samples, audit evidence, selective testing procedures<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0M41, M42<\/span><\/p>\n

Paginatia:<\/strong>\u00a0748-752<\/span><\/p>\n


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Titlul Lucrarii:\u00a0CONTRATS DE VENTE COMPORTANT UNE CLAUSE DE RESERVE DE PROPRIETE<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0BENGESCU MARCELA, BENGESCU\u00a0 RALUCA<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0delivery, contract, property, accounting, fiscality<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0M41<\/span><\/p>\n

Paginatia:<\/strong>\u00a0753-757<\/span><\/p>\n


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Titlul Lucrarii:\u00a0GARANTIES DE BONNE ECECUTION<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0BENGESCU MARCELA, DUMITRU MIHAELA<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0construction works, performance bonds, bank bonds, provisions for client liability<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0M41<\/span><\/p>\n

Paginatia:<\/strong>\u00a0758-762<\/span><\/p>\n


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Titlul Lucrarii:\u00a0APPROACHES CONCERNING ENVIRONMENT-RELATED INFORMATION INCLUDED IN THE ANNUAL STATEMENTS<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Betianu Leontina<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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 a\u00d0\u0090\u00d0\u00aeenviro<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0environmental report, financial information, development durable<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0Q56, M41<\/span><\/p>\n

Paginatia:<\/strong>\u00a0763-769<\/span><\/p>\n


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Titlul Lucrarii:\u00a0VOLUNTARY INTERNET FINANCIAL REPORTING AND DISCLOSURE \u00d0\u00a6 A NEW CHALLENGE FOR ROMANIAN COMPANIES<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Bogdan Victoria, Pop Cosmina Madalina, Popa Dorina Nicoleta<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0financial reporting, Internet, voluntary disclosure, listed companies<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0M41, G10, G14<\/span><\/p>\n

Paginatia:<\/strong>\u00a0770-778<\/span><\/p>\n


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Titlul Lucrarii:\u00a0THE POLICY OF PRICES AN IMPORTANT ELEMENT IN SUBSTANTIATION OF PENETRATION STRATEGY IN NEW MARKET SEGMENTS<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Boghean Florin, Hlaciuc Elena, Boghean Camen, Danila Morosan Lucia<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0corporate strategy, accounting information, the need of information, users of accountancy\u00d0\u00a2s products<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0M41<\/span><\/p>\n

Paginatia:<\/strong>\u00a0779-783<\/span><\/p>\n


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Titlul Lucrarii:\u00a0MEASURING AND ASSESSMENT OF INTERNAL AUDIT&#8217;S EFFECTIVENESS<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Bota-Avram Cristina, Palfi Cristina<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0value added, internal audit&#8217;s effectiveness, qualitative methods, quantitative methods, balanced scorecard<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0M21, M40, M42<\/span><\/p>\n

Paginatia:<\/strong>\u00a0784-790<\/span><\/p>\n


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Titlul Lucrarii:\u00a0STUDY CONCERNING THE DIFFERENCES BETWEEN THE FOURTH DIRECTIVE AND ACCOUNTING STANDARDS FROM ROMANIA<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0BOTEZ DANIEL, PRAVAT CRISTINA IONELA<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a04th Directive (78\/660\/EEC), Romanian accounting standards, harmonization, European Union<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0M41<\/span><\/p>\n

Paginatia:<\/strong>\u00a0791-795<\/span><\/p>\n


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Titlul Lucrarii:\u00a0COMPARATIVE ANALYSIS REGARDING THE AMORTISATION OF NON CURRENT ASSETS IN A NATIONAL AND INTERNATIONAL CONTEXT<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Brabete Valeriu, Dragan Cristian<\/span><\/p>\n

Rezumat:\u00a0<\/strong>In Romania, starting from the Regulationa\u00d0\u0090\u00d0\u00a9s 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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0amortization, non current assets, accounting information, IAS-IFRS.<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0M41<\/span><\/p>\n

Paginatia:<\/strong>\u00a0796-800<\/span><\/p>\n


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Titlul Lucrarii:\u00a0THE MANAGEMENT ON BASES OF CENTERS BENEFIT-CONDITION PROFITABLE AN ACTIVITYS FORESTRY ENTITIES IN ROMANIA<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0BREBAN LUDOVICA, ACHIM MONICA, BORLEA SORIN<\/span><\/p>\n

Rezumat:\u00a0<\/strong>The management on the basis of center\u00d0\u00a2s benefit\u00a0 represents a form of organization of management limited in time, to solve the complex, but clearly specified matters.\u00a0 The implication of\u00a0 accounting in administration of such problems is necessary in any d<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0Forestry entity, center of cost,center of benefit, expenses, earnings, budget<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0M41<\/span><\/p>\n

Paginatia:<\/strong>\u00a0801-806<\/span><\/p>\n


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Titlul Lucrarii:\u00a0THE ROLE OF EUROPEAN DIRECTIVES\u00a0 IN THE CONSISTENCY OF ACCOUNTING SYSTEMS<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Budacia Lucian Constantin Gabriel<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0european directives, accounting systems, accounting harmonization, European Union<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0M40, M41, M48<\/span><\/p>\n

Paginatia:<\/strong>\u00a0807-812<\/span><\/p>\n


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Titlul Lucrarii:\u00a0FORECASTING IN ACCOUNTING \u00d0\u00a6\u00a0 IN THE CONTEXT OF A EUROPEAN AND INTERNATIONAL APPROACH<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Budacia Lucian Constantin Gabriel<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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 company\u00d0\u00a2s future, without being affected its essential function defined by its<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0accounting, forecasting, European Union, economy<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0M40, M41, M48<\/span><\/p>\n

Paginatia:<\/strong>\u00a0813-816<\/span><\/p>\n


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Titlul Lucrarii:\u00a0OPINIONS ON ALLOCATION OF PROFIT CARRIED FORWARD TO DIVIDENDS<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Bunget Ovidiu-Constantin PhD<\/span><\/p>\n

\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0result carried forward, dividends, general meeting of shareholders, dividend tax<\/span><\/p>\n

Cod JEL:<\/strong>\u00a041<\/span><\/p>\n

Paginatia:<\/strong>\u00a0817-821<\/span><\/p>\n


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Titlul Lucrarii:\u00a0LEGAL AND ACCOUNTING APPROACHES OF FRANCHISING OPERATIONS<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Burtescu Claudia<\/span><\/p>\n

\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0franchisor, beneficiary, franchise network, royalty, price of the franchise<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0M41<\/span><\/p>\n

Paginatia:<\/strong>\u00a0822-826<\/span><\/p>\n


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Titlul Lucrarii:\u00a0THE ACCOUNTING RESULT BETWEEN THE PROFITABILITY INFORMATION AND THE LIQUIDITY INFORMATION OF THE ENTERPRISE<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Burtescu Claudia, Drila Gherghina<\/span><\/p>\n

\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0accounting result,\u00a0 liquidity, treasury, self financing capacity, overall surplus of treasury<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0M40<\/span><\/p>\n

Paginatia:<\/strong>\u00a0827-831<\/span><\/p>\n


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Titlul Lucrarii:\u00a0RESEARCH CONCERNING TANATOGENESIS IN THE ROMANIAN ACCOUNTANCY: THE CASE OF THE PUBLIC SECTOR<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Calu Daniela, Olimid Lavinia, Dumitru Madalina<\/span><\/p>\n

\n

Rezumat:\u00a0<\/strong>Tanatogenesis represents the \u00d0\u00a3study of signs, conditions, causes and nature of death\u00d0\u00a4. We borrow this concept from biology and try to test it for the Romanian public entities. We chose to search
\nthis area because a major change in the accounting system wa<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0tanatogenesis, accounting regulation, accounting history, changes of accounting concepts, changes of accounting practices<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0M41<\/span><\/p>\n

Paginatia:<\/strong>\u00a0832-837<\/span><\/p>\n


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Titlul Lucrarii:\u00a0TRIPLE BOTTOM LINE (TBL) REPORTING a\u00d0\u0090\u00d0\u00a3 NEW PERFORMANCE REPORTING TOOLS IN A KNOWLEDGE BASED MANAGEMENT APPROACH<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0CARAIANI Chira\u0139\u0141a, GU\u0139\u00d0\u00aeE Gina Raluca, LUNGU Camelia Iuliana, COLCEAG Florian<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0Triple Bottom Line Reporting, Sustainable Performance Reporting, Knowledge-based Management<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0M 40, M 48, Q 51, Q 56, Q 57<\/span><\/p>\n

Paginatia:<\/strong>\u00a0838-843<\/span><\/p>\n


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Titlul Lucrarii:\u00a0STUDY REGARDING THE ETHICS AND CREATIVITY IN THE FINANCIAL-ACCOUNTING ACTIVITY<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Ciuhureanu Alina Teodora, Balte&#351; Nicolae<\/span><\/p>\n

Rezumat:\u00a0<\/strong>The study was based on a scientific research, investigation type, applied on a 110 organisations\u00d0\u00a2 sample. The essential objectives consist of knowing the level in which financial-accounting professionals apply the professional ethics\u00d0\u00a2 standards; outlining<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0creativity, ethics, financial-accounting activity, fraud<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0M41, L84<\/span><\/p>\n

Paginatia:<\/strong>\u00a0844-849<\/span><\/p>\n


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Titlul Lucrarii:\u00a0IN-HOUSE VS. OUTSOURCING IN ACCOUNTING<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Ciuraru-Andrica Cristina<\/span><\/p>\n

\n

Rezumat:\u00a0<\/strong>To keep all out from the strangers\u00d0\u00a2 view was \u00d0\u201dthe appanage\u00d0\u00a4 of the communist system that spread over the entire society. But, once it was eliminated, the society started to reveals it \u00d0\u201dsecrets\u00d0\u00a4 and that was extended over the companies too. So they have be<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0in-house accounting, outsourcing accounting, outsourcing companies<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0M41<\/span><\/p>\n

Paginatia:<\/strong>\u00a0850-854<\/span><\/p>\n


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Titlul Lucrarii:\u00a0THE QUALITY OF ACCOUNTING DATA \u00d0\u00a6 AN ABSOLUTE REQUIREMENT<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Cozma Ighian Diana<\/span><\/p>\n

\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0qualitative characteristics, financial statements, IASB, FASB<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0M41<\/span><\/p>\n

Paginatia:<\/strong>\u00a0855-859<\/span><\/p>\n


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Titlul Lucrarii:\u00a0HISTORICAL COST VERSUS FAIR VALUE<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Cozma Ighian Diana<\/span><\/p>\n

\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0historical cost, fair value, valuation, accounting system<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0M 41<\/span><\/p>\n

Paginatia:<\/strong>\u00a0860-865<\/span><\/p>\n


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Titlul Lucrarii:\u00a0THE FINANCIAL SITUATION WITHIN HYPERINFLATIONARY ECONOMIES<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Cuc Lavinia Denisia, Pantea Mioara Florina<\/span><\/p>\n

\n

Rezumat:\u00a0<\/strong>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.\u00a0 Reassessment is proposed as being the necessary operat<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0reassessment, purchasing power, fair value, value, reality<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0M41<\/span><\/p>\n

Paginatia:<\/strong>\u00a0866-871<\/span><\/p>\n


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Titlul Lucrarii:\u00a0TAX OPTIMIZATION THROUGH TRANSFER PRICING, COMMON AND MANIPULATIVE PRACTICE<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Cuzdriorean Dan Dacian, Jurcau Anca Sabina<\/span><\/p>\n

\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0transfer pricing, tax optimization, tax reduction<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0H21, M41<\/span><\/p>\n

Paginatia:<\/strong>\u00a0872-876<\/span><\/p>\n


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Titlul Lucrarii:\u00a0CONSIDERATIONS ON THE FAIR VALUE OF REVENUES RECOGNIZED IN FINANCIAL STATEMENTS<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Deaconu Adela, Nistor Cristina, Cuzdriorean Dan<\/span><\/p>\n

\n

Rezumat:\u00a0<\/strong>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 \u00d0\u00a6 in a different degree from one accounting system to another \u00d0\u00a6 should re<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0fair value, revenues, discounted value<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0M40, M41<\/span><\/p>\n

Paginatia:<\/strong>\u00a0877-882<\/span><\/p>\n


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Titlul Lucrarii:\u00a0SOLUTIONS FOR MEASURING THE FAIR VALUE OF THE WORKFORCE<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Deaconu Adela<\/span><\/p>\n

\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0fair value, workforce, employee benefits, share options<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0M40, M41<\/span><\/p>\n

Paginatia:<\/strong>\u00a0883-887<\/span><\/p>\n


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Titlul Lucrarii:\u00a0CONSIDERATIONS ON THE EXTENT TO FISCAL POLICY\u00a0 INTRODUCED BY GEO 34\/2009<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0DIACONU CATALIN STEFAN, SUIU ION<\/span><\/p>\n

Rezumat:\u00a0<\/strong>Recently there was published an emergency order to introduce new measures in fiscal policy.\u00a0\u00a0 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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0Keywords: flat-rate tax, flat rate, taxpayers, fiscal period.<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0M41<\/span><\/p>\n

\n

Paginatia:<\/strong>\u00a0888-891<\/span><\/p>\n


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Titlul Lucrarii:\u00a0THE JURIDICAL SYSTEM OF THE PAWN HOUSES<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0DIACONU ELENA, DIACONU\u00a0 CATALIN STEFAN<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0Key words: pawn, security contract, loan, interest commission.<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0M41<\/span><\/p>\n

Paginatia:<\/strong>\u00a0892-898<\/span><\/p>\n


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Titlul Lucrarii:\u00a0A COMPARATIVE STUDY ON CORPORATE GOVERNANCE FRAMEWORKS IN US, UK AND ROMANIA<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Dobroteanu Camelia Liliana, Dobroteanu Laurentiu, Raileanu Adriana \u2013 Sofia<\/span><\/p>\n

\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0corporate governance, governance structures, governance models, governance codes<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0M19<\/span><\/p>\n

Paginatia:<\/strong>\u00a0899-905<\/span><\/p>\n


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Titlul Lucrarii:\u00a0A SEMIOLOGIC APPROACH TO AUDIT EXPECTATIONS GAP<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Dobroteanu\u00a0 Laurentiu, Dobroteanu\u00a0 Camelia Liliana, Ciolpan Daniela<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0audit expectation gap, audit research, auditors, perceptions<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0M42<\/span><\/p>\n

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Paginatia:<\/strong>\u00a0906-912<\/span><\/p>\n


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Titlul Lucrarii:\u00a0CONSIDERATIONS CONCERNING THE IMPROVEMENT OF COSTS CALCULATION THROUGH TARGET COSTING METHOD<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Dragomirescu Simona Elena, Solomon Daniela Cristina<\/span><\/p>\n

Rezumat:\u00a0<\/strong>Target costing represents a cost accountancy concept, developed and used even from the 70\u00d0\u00a2s 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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0target costing, standard cost, control<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0M41<\/span><\/p>\n

Paginatia:<\/strong>\u00a0913-918<\/span><\/p>\n


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Titlul Lucrarii:\u00a0THE STATE OF PRINCIPAL MATTERS CONCERNING THE COMMITMENTS&#8217; ACCOUNTING SYSTEM WITHIN THE PUBLIC INSTITUTIONS IN ROMANIA<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Dragu Gabi Georgiana, Calin Anca<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0Commitment credits, multiannual actions, commitment creits, budget, the commitments&#8217;, reflection within the financial states&#8217; annexes<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0M41<\/span><\/p>\n

\n

Paginatia:<\/strong>\u00a0919-924<\/span><\/p>\n


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Titlul Lucrarii:\u00a0ISSUES CONCERNING ACCOUNTING AND THE IMPLEMENTATION OF INTERNATIONAL TOURISM ACTIVITIES<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Dragan Cristian, Brabete\u00a0 Valeriu<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0tourism, features, international tourism, accounting information<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0M 41<\/span><\/p>\n

Paginatia:<\/strong>\u00a0925-930<\/span><\/p>\n


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Titlul Lucrarii:\u00a0IFRS 8 \u00d0\u00a6 OPERATING SEGMENTS<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0DUMBRAVA PARTENIE, Sucala Lucia, BOCHIS LEONICA, BREBAN LUDOVICA<\/span><\/p>\n

\n

Rezumat:\u00a0<\/strong>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.\u00a0 The objective of IFRS 8 is to require<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0: operating segments, reporting of\u00a0 financial information, reportable segments,chief operating decision maker (CODM<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0M41<\/span><\/p>\n

Paginatia:<\/strong>\u00a0931-935<\/span><\/p>\n


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Titlul Lucrarii:\u00a0DOCTRINAL AND FINANCIAL ACCOUNTING ASPECTS REGARDING INSOLVENT ECONOMIC ENTITIES<\/em><\/strong><\/span><\/p>\n

\n

Autor(ii):<\/strong>\u00a0DUMVRAV\u0102 PARTENIE, R\u0102CHISAN PAULA RAMONA, BERINDE SORIN, HORJA IOANA MONICA<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0restructuring, dissolution, liquidation, principles, accounts<\/span><\/p>\n

\n

Cod JEL:<\/strong>\u00a0M<\/span><\/p>\n

Paginatia:<\/strong>\u00a0936-941<\/span><\/p>\n


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Titlul Lucrarii:\u00a0THE TARIFF WITHIN SURGERY MEDICAL SERVICES. WHICH HOSPITAL COSTS?<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Dumitru Graziella Corina, Ristea Mihai<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0hospital costs, tangible costs, intangible costs, decease costs, future costs<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0M41<\/span><\/p>\n

Paginatia:<\/strong>\u00a0942-947<\/span><\/p>\n


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Titlul Lucrarii:\u00a0LA NORME INTERNATIONALE D\u00d0\u00a2INFORMATION FINANCIERE POUR LES PETITES ET MOYENNES ENTIT\u00a6S : QUELLES OPPORTUNITES POUR UN PAYS EN TRANSITION ?<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Feleaga Liliana, Feleaga Niculae, Sandu Raluca, Avram Viorel<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0IFRS; petites et moyennes entit\u00d0\u00b9s; Europ\u00d0\u00b9anisation de la comptabilit\u00d0\u00b9; pays en transition<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0M41<\/span><\/p>\n

Paginatia:<\/strong>\u00a0948-953<\/span><\/p>\n


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\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0QUELQUES PROPOS SUR LA REFORME COMPTABLE. LE CAS DE LA ROUMANIE<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Feleaga Niculae, Feleaga Liliana, Sandu Raluca, Avram Viorel<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0l\u00d0\u00a2europ\u00d0\u00b9anisation de la comptabilit\u00d0\u00b9, r\u00d0\u00b9forme d\u00d0\u00a2ordre quantitatif, convergences comptables internationales<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0M41<\/span><\/p>\n

Paginatia:<\/strong>\u00a0954-959<\/span><\/p>\n


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Titlul Lucrarii:\u00a0ECONOMIC ENTITIES FINANCIAL AND ACCOUNTING DIAGNOSIS<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Victoria Firescu, Jenica Popescu, Marian Taicu<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0financial diagnosis,indicators, assessment<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0M41<\/span><\/p>\n

Paginatia:<\/strong>\u00a0960-965<\/span><\/p>\n


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Titlul Lucrarii:\u00a0STUDY REGARDING THE ORGANIZATION OF MANAGEMENT ACCOUNTING IN THE CONTEXT OF RESPONSIBILITY CENTERS<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0GROSANU ADRIAN, R\u0102CHISAN PAULA RAMONA<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0management accounting, responsibility centers, transfer prices, statistical results, survey<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0M<\/span><\/p>\n

Paginatia:<\/strong>\u00a0966-972<\/span><\/p>\n


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Titlul Lucrarii:\u00a0BALANCE SHEET EVALUATION OF TANGIBLE ASSETS. GENERAL OR ALTERNATIVE RULES \u00d0\u00a6 REEVALUATION?<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Gur&#259;u Mariana, Tudorache Saveta, Bratu Anca<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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.\u00a0 In conformity wit<\/span><\/p>\n

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Cuvinte cheie:<\/strong>\u00a0evaluation, tangible assets, historic cost, re-evaluation, right value<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0M41<\/span><\/p>\n

Paginatia:<\/strong>\u00a0973-978<\/span><\/p>\n


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Titlul Lucrarii:\u00a0INNOVATIONS IN SOCIAL AND ENVIRONMENTAL REPORTING BASED ON THE KNOWLEDGE OF STAKEHOLDERS\u00d0\u00a2 INFORMATION NEEDS<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0GUSE Gina Raluca, CARAIANI Chirata, DASCALU Cornelia, LUNGU Camelia Iuliana<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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.\u00a0 We propose an analysis of the main rep<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0social and environmental reporting, voluntary disclosure, regulation, shareholder value, stakeholder value, risk<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0M 40, M 48, Q 51, Q 56, Q 57<\/span><\/p>\n

Paginatia:<\/strong>\u00a0979-985<\/span><\/p>\n

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Titlul Lucrarii:\u00a0PRESENTATION OF SUBSIDIES IN THE FINANCIAL REPORTS OF ECONOMIC ENTITIES a\u00d0\u0090\u00d0\u00a3 NECESSITY AND IMPORTANCE<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Ha\u0139\u0141egan Camelia-Daniela, Imbrescu Carmen-Mihaela, Megan Ovidiu-Octavian<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0subsidies, financial reports, accounting, presentation, disclosure<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0M 41<\/span><\/p>\n

Paginatia:<\/strong>\u00a0986-990<\/span><\/p>\n

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Titlul Lucrarii:\u00a0CONSIDERATIONS REGARDING THE ACCOUNTING PROFESSION IN EUROPE \u2013 COMPETITIVENESS AND PROFESSIONAL ETHICS<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Hlaciuc Elena, Socoliuc Marian<\/span><\/p>\n

Rezumat:\u00a0<\/strong>The competitiveness is one of the priorities aspects of national economies and the entire EU for the coming years.\u00a0 As is known, the competition, with particular reference to the services area, is a topic of great timeliness, lack of political, trade or e<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0accounting profession, professional ethics, competitiveness, European legislation<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0M41<\/span><\/p>\n

Paginatia:<\/strong>\u00a0991-994<\/span><\/p>\n

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Titlul Lucrarii:\u00a0OVERVIEW OF THE ENVIRONMENTAL ACCOUNTS IN EUROPE<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0HOLBAN ONCIOIU IONICA<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0enviromental accounts, crisis, economy<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0H21, H32.<\/span><\/p>\n

Paginatia:<\/strong>\u00a0995-998<\/span><\/p>\n

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Titlul Lucrarii:\u00a0RESUMPTION AND DEVELOPMENT ON THE METHODS OF REGRESSIVE OR DEGRESSIVE DEPRECIATION<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0ILINCUTA Lucian \u2013 Dorel, MARES Marius \u2013 Daniel, MARES Valerica<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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 \u2013 regressive, progressive and accelerated and the method of p<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0Ageing, depreciation, the amortization method, the depreciation, amortization annuities share \/ rate depreciation, the value (net) accounts.<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0B21; C81; F15; L14; M41<\/span><\/p>\n

Paginatia:<\/strong>\u00a0999-1008<\/span><\/p>\n

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Titlul Lucrarii:\u00a0PROCEDURES AND MECHANISMS FOR PREVENTION OF THE RISK OF FINANCIAL INSOLVENCY IN THE BANKING SYSTEM THROUGH THE USE OF RISK PROVISIONS<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Imbrescu\u00a0 Carmen-Mihaela, Ha\u0139\u0141egan\u00a0<\/span><\/p>\n

Camelia-Daniela, Megan Ovidiu-Octavian<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0loans and investments, provisions for credit risk, insolvency<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0M 41<\/span><\/p>\n

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Paginatia:<\/strong>\u00a01009-1013<\/span><\/p>\n


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Titlul Lucrarii:\u00a0MATERIALITY IN FINANCIAL AUDIT<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Luca Mihaela<\/span><\/p>\n

Rezumat:\u00a0<\/strong>One of the decisional factors of the opinion expressed in the report elaborated by the financial auditors is the \u00d0\u201dmateriality\u00d0\u00a4, element depending on the size of which is decided, at the end of the mission, taking into account a number of other aspects ass<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0materiality, materiality by value, materiality by nature, materiality by context, significant account, significant system, reference base, preliminary value, revised value, audit opinion<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0M<\/span><\/p>\n

Paginatia:<\/strong>\u00a01014-1018<\/span><\/p>\n


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Titlul Lucrarii:\u00a0THE MATHEMATICAL CONCEPT IN PROMOTING\u00a0 THE ACCOUNTANCY POWER KNOWLEDGE<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0GHEORGHE LEPADATU<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0mathematical concept, accounting history, accounting models, account, balance-sheet<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0M<\/span><\/p>\n

Paginatia:<\/strong>\u00a01019-1024<\/span><\/p>\n


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Titlul Lucrarii:\u00a0POSSIBILITIES OF USAGE THE COST INFORMATION BY THE MANAGEMENT<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0GHEORGHE LEPADATU<\/span><\/p>\n

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Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0cost, accounting management, fixed cost, variable cost<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0M<\/span><\/p>\n

Paginatia:<\/strong>\u00a01025-1030<\/span><\/p>\n


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Titlul Lucrarii:\u00a0FLEXIBLE BUDGETS \u2013 A CHALLENGE FOR ROMANIAN COMPANIES IN THE FIELD OF TRANSPORTATION AND DISTRIBUTION OF THERMAL ENERGY<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Matei Nicoleta Cristina, Tole Marin, Stoica Ivona<\/span><\/p>\n

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Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0prediction, flexible budget, transportation and distribution of thermal energy<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0M4<\/span><\/p>\n

Paginatia:<\/strong>\u00a01031-1036<\/span><\/p>\n


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Titlul Lucrarii:\u00a0ACCOUNTING TREATMENT OF WEB DESIGN ACCORDING TO INTERNATIONAL STANDARDS OF FINANCIAL REPORTING IAS \/ IFRS. AN INTERNATIONAL AND NATIONAL APPROACH<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Mates Dorel, Socoliuc Marian, Hlaciuc Elena<\/span><\/p>\n

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Rezumat:\u00a0<\/strong>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\u201990 the Internet has evolved to the point that we see today. An open society means also the right<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0web design evaluation,recognition of web desing, accounting tretment of web design, international approach, national approach<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0M41<\/span><\/p>\n

Paginatia:<\/strong>\u00a01037-1041<\/span><\/p>\n


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Titlul Lucrarii:\u00a0SEARCHING FOR THE FAIR STORY BEHIND FAIR VALUE\u00a0 FOR FINANCIAL INSTRUMENTS<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Matis Dumitru, Bonaci Carmen Giorgiana<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0Fair value accounting, standards setting bodies, financial crisis<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0M40, M41<\/span><\/p>\n

Paginatia:<\/strong>\u00a01042-1048<\/span><\/p>\n


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Titlul Lucrarii:\u00a0CONSIDERATIONS ON REORGANIZATION. A COMPARISON OF REORGANIZATION RATES IN EASTERN EUROPE<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Moldovan Rucsandra Livia, Achim Sorin Adrian<\/span><\/p>\n

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Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0reorganization rate, reorganization versus liquidation, Eastern Europe<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0G33, K29<\/span><\/p>\n

Paginatia:<\/strong>\u00a01049-1054<\/span><\/p>\n


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Titlul Lucrarii:\u00a0SOME CONSIDERATIONS REGARDING THE CAPITAL COST OF THE ROMANIAN INSURERS IN THE CONTEXT OF FINANCIAL REPORTING UNDER GLOBAL ACCOUNTING STANDARDS<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Lucian Munteanu<\/span><\/p>\n

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Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0Convergence, Harmonization, Insurance Contracts, Capital Cost, IFRS 4, Current Exit Value<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0M41, G22<\/span><\/p>\n

Paginatia:<\/strong>\u00a01055-1059<\/span><\/p>\n


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Titlul Lucrarii:\u00a0HARMONISIERUNG DES JAHRESABSCHLUSSES<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Muresan Mariana Leontina, Ungureanu Camelia Alis, Fulop Melinda Timea<\/span><\/p>\n

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Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0Jahresabschluss, Ergebnis, Gewinn- und Verlustrechnung, Bilanzierungsfehler<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0M41<\/span><\/p>\n

Paginatia:<\/strong>\u00a01060-1066<\/span><\/p>\n


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Titlul Lucrarii:\u00a0FROM THE HARMONIZATION NEED\u00a0 TO THE SPONTANEOUS ACCOUNTING HARMONIZATION<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Mustata Razvan V., Matis Dumitru<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0Accounting diversity, accounting harmonization, measurement, spontaneous harmonization<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0M40, M41<\/span><\/p>\n

Paginatia:<\/strong>\u00a01067-1071<\/span><\/p>\n


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Titlul Lucrarii:\u00a0ARE ROMANIAN UNIVERSITIES PREPARING LEADERS IN ACCOUNTING?<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0MUTIU Alexandra, TIRON TUDOR ADRIANA<\/span><\/p>\n

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Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0: accounting education, leadership in accounting, GAEB Report, accounting curricula<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0I21<\/span><\/p>\n

Paginatia:<\/strong>\u00a01072-1078<\/span><\/p>\n


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Titlul Lucrarii:\u00a0ECONOMIC RESEARCH, BETWEEN SCIENTIFC ACCOMPLISHMENT AND CURRENT REALITY<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Nistor Cristina Silvia<\/span><\/p>\n

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Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0accounting research, conferences, themes, Romania<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0M40<\/span><\/p>\n

Paginatia:<\/strong>\u00a01079-1084<\/span><\/p>\n


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Titlul Lucrarii:\u00a0BY RECOGNITION\u00a0 FINANCIAL ASSETS AND LIABILITIES. DIVERSITY AND PROBLEMATICS<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Oprea Margareta, Udrescu Iulian Mircea, Georgescu Livia<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0cash-flow, financial assets, recognition, market<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0M41<\/span><\/p>\n

Paginatia:<\/strong>\u00a01085-1090<\/span><\/p>\n


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Titlul Lucrarii:\u00a0INFORMATION AND COMMUNICATION IN BANKS \u2013 KEY ELEMENTS OF THE INTERNAL CONTROL SYSTEM &#8211; AN EMPIRICAL ANALYSIS BETWEEN ROMANIAN, AMERICAN AND CANADIAN MODELS OF CONTROL<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Palfi Cristina, Bota-Avram Cristina<\/span><\/p>\n

Rezumat:\u00a0<\/strong>The purpose of this paper is to focus on one of the most important aspect of the internal control in banking system &#8211; information and communication –\u00a0 trying to identify on which of the two well-known international models of control (COSO or CoCo) i<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0Information, Communication, COSO model, CoCo model, Romanian framework<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0G21, M42<\/span><\/p>\n

Paginatia:<\/strong>\u00a01091-1096<\/span><\/p>\n


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Titlul Lucrarii:\u00a0CANCELLATION OF A LEASING CONTRACT a\u00d0\u0090\u00d0\u00a3 EVALUATING THE ASSET REGAINED<\/em><\/strong><\/span><\/p>\n

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Autor(ii):<\/strong>\u00a0PAUNESCU MIRELA<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0Keywords: Finacial crisis, financial leasing, evaluate, fair value, cancellation of a leasing contract<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0M41 F30<\/span><\/p>\n

Paginatia:<\/strong>\u00a01097-1100<\/span><\/p>\n


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Titlul Lucrarii:\u00a0VECHICLES \u2013 ADJUSTED VAT AND THEIR ACCOUNTING VALUE<\/em><\/strong><\/span><\/p>\n

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Autor(ii):<\/strong>\u00a0PAUNESCU MIRELA<\/span><\/p>\n

Rezumat:\u00a0<\/strong>The most recent Romanian\u00a0 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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0carrying value, VAT, initial recognition, taxes, adjusting VAT, depreciation<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0M41 H30 H32<\/span><\/p>\n

Paginatia:<\/strong>\u00a01101-1104<\/span><\/p>\n


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Titlul Lucrarii:\u00a0ACCOUNTING \u00d0\u00a6 A SEMIOTIC PROCESS<\/em><\/strong><\/span><\/p>\n

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Autor(ii):<\/strong>\u00a0Patrut\u00a0 Vasile, Rotila Aristita, Ciuraru-Andrica Cristina, Luca Mihaela<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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 \u00d0\u00a3bear\u00d0\u00a4 in themselves knowledge\/ inform<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0financial reporting, accounting communication, semiotic process<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0M<\/span><\/p>\n

Paginatia:<\/strong>\u00a01105-1112<\/span><\/p>\n


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Titlul Lucrarii:\u00a0USING MANAGEMENT CONTROL TO ALIGN ORGANIZATIONAL STARTEGIES AND TO MEASURE PERFORMANCES<\/em><\/strong><\/span><\/p>\n

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Autor(ii):<\/strong>\u00a0PETE STEFAN, POPA IRIMIE EMIL, VOLKAN ILDIKO REKA<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0management control, strategy, performance<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0M<\/span><\/p>\n

Paginatia:<\/strong>\u00a01113-1117<\/span><\/p>\n


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\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0AN EVOLUTIONARY APPROACH OF CORPORATE SOCIAL RESPONSIBILITY REPORTING<\/em><\/strong><\/span><\/p>\n

\n

Autor(ii):<\/strong>\u00a0Popa Adina, BLIDI\u0139\u00d0\u00aeEL RODICA RODICA, FARCANE\u00a0 NICOLETA<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0social responsibility, corporate reporting, voluntary disclosure<\/span><\/p>\n

\n

Cod JEL:<\/strong>\u00a0M14, M41, M48, G38<\/span><\/p>\n

Paginatia:<\/strong>\u00a01118-1124<\/span><\/p>\n


\n
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\u00a0<\/span><\/p>\n

\n

Titlul Lucrarii:\u00a0STANDARDS, RULES OR PRINCIPLES BASED ACCOUNTING REGULATION<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Popa Dorina, Bogdan Victoria, Farcas Mariana<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0accounting regulation, standards, rules, principles, European countries<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0M41, G14<\/span><\/p>\n

Paginatia:<\/strong>\u00a01125-1131<\/span><\/p>\n


\n
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\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0ACCOUNTING TREATMENT OF BENEFITS IN KIND<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Popescu Leonica, Popescu Lucian<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0benefits in kind, social security contributions, monthly net salary income, taxable salary income, salary tax<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0M41<\/span><\/p>\n

Paginatia:<\/strong>\u00a01132-1139<\/span><\/p>\n


\n
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\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0FISCAL AND ACCOUNTANCY ASPECTS CONCERNING THE ECONOMIC ACTIVITY OF INTRA-COMMUNITARIAN GOODS TRANSPORT<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0PRAVAT IONELA CRISTINA, BOTEZ DANIEL<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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.\u00a0\u00a0 In t<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0intra-communitarian transport, performance place, person obliged to pay the VAT, accountancy<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0M41<\/span><\/p>\n

Paginatia:<\/strong>\u00a01140-1145<\/span><\/p>\n


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\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0DETERMINATION OF MATERIALITY THRESHOLD PATTERN IN AUDIT MISSIONS<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Roman Adrian<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0materiality level, grantable error, audit risk<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0M42<\/span><\/p>\n

Paginatia:<\/strong>\u00a01146-1152<\/span><\/p>\n


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\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0POSSIBILITIES OF IMPROVING INFORMATIONAL QUALITY REGARDING THE FINANCIAL POSITION<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0ROTILA ARISTITA<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0financial position, accrued expenses, deferred income, provisions, subsidies for investment<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0M<\/span><\/p>\n

Paginatia:<\/strong>\u00a01153-1157<\/span><\/p>\n


\n
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\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0LE LIVRE DES RISQUES \u00d0\u00a6 INSTRUMENT EFFICACE DANS L\u00d0\u00a2APPLICATION DE LA STRATEGIE D\u00d0\u00a2AUDIT INTERNE FONDE SUR LES RISQUES\u00a0\u00a0 (RISK BASED AUDITING)<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0SABAU ELENA MONICA, SGARDEA FLORINEL MARIAN, TUTU ANCA, TURLEA CARMEN<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0relevance des\u00a0 risques, l\u00d0\u00a2audit interne, le livre de risques, plan d\u00d0\u00a2audit<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0M42<\/span><\/p>\n

Paginatia:<\/strong>\u00a01158-1163<\/span><\/p>\n


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\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0L\u00d0\u00a2AUDIT INTERNE, UNE VALEUR AJOUT\u00a6E POUR LES SOCIETES ROUMAINES DANS LA PERIODE DE CRISE FINANCIERE<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0SGARDEA\u00a0 FLORINEL MARIAN, SABAU ELENA MONICA, TUTU ANCA, TURLEA CARMEN<\/span><\/p>\n

Rezumat:\u00a0<\/strong>Internal audit is an essential element of the company\u00d0\u00a2s 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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0risque, l\u00d0\u00a2audit interne, contr\u00d1\u201ele interne, proc\u00d0\u00b9dure<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0M42<\/span><\/p>\n

Paginatia:<\/strong>\u00a01164-1169<\/span><\/p>\n


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\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0NEW DIMENSIONS IN ENTERPRISE\u00d0\u00a2S FINANCIAL PERFORMANCE REPORTING: THE STATEMENT OF COMPREHENSIVE INCOME<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Solomon Daniela Cristina, Dragomirescu Simona Elena<\/span><\/p>\n

Rezumat:\u00a0<\/strong>The financial performance represents the desideratum of any enterprise, and its obtaining and future projections display a special importance for all financial situations\u00d0\u00a2 user. In order to meet these expectations, the accountancy normalization organisms<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0financial performance, income, comprehensive income, Accounting Standards<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0M42, M48<\/span><\/p>\n

Paginatia:<\/strong>\u00a01170-1175<\/span><\/p>\n


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\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0SOCIAL WELFARE AND TAXATION EFFECTS ON INSURANCE.\u00a0 AN INTERNATIONAL EMPIRICAL STUDY<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0SUCALA LUCIA, VLADU ALINA BEATTRICE, FEKETE SZILVESZTER, FATACEAN GHEORGHE<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0insurance, premiums, taxation, economic development<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0G22, H24, H25<\/span><\/p>\n

Paginatia:<\/strong>\u00a01176-1181<\/span><\/p>\n


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\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0THE STANDARD-COST METHOD IN THE VARIANT STANDARD-UNIQUE COST, DIRECTION OF IMPROVEMENT OF THE BOOKKEEPING AND OF THE COST CALCULATION IN THE BREAD MANUFACTURE<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0SUIU ION, DIACONU\u00a0 ELENA<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0Key words: efficient unit cost, standard general cost, divergences, unique standard-cost<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0M41<\/span><\/p>\n

Paginatia:<\/strong>\u00a01182-1185<\/span><\/p>\n


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\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0EFFECTS OF RESIDUAL VALUE REVISION ON THE LESSOR\u00d0\u00a2S RESULTS IN THE FINANCE LEASE CONTRACTS<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Tulvinschi Mihaela, Chirita Irina<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0lease, residual value, accountancy estimation, lessor, lessee<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0M41, F30, G19<\/span><\/p>\n

Paginatia:<\/strong>\u00a01186-1191<\/span><\/p>\n


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\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0THE IMPORTANCE OF KNOWING THE ENTERPRISE\u00d0\u00a2S HIDDEN COSTS<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0&#354;aicu Marian, Roman\u00a0 Adrian<\/span><\/p>\n

Rezumat:\u00a0<\/strong>The cost is one of the most
\nimportant 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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0hidden costs, visible costs, disfunction, decision<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0M41<\/span><\/p>\n

Paginatia:<\/strong>\u00a01192-1196<\/span><\/p>\n


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\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0RECENT DEVELOPMENTS OF MANAGEMENT CONTROL: PILOTING AND SOCIAL REPORTING<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Varzaru Anca Antoaneta, Varzaru Mihai<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0social management, control, evolution, piloting, social reporting<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0M1, M2, M4<\/span><\/p>\n

Paginatia:<\/strong>\u00a01197-1201<\/span><\/p>\n


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\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0THE ROLE OF SUPREME AUDIT INSTITUTIONS IN THE EFFICIENT MANAGEMENT OF BUDGET EXPENSES<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Voiculescu Serban, Voiculescu Madalina, Ganea Tudor Alexandru<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0external audit, SAI, performance audit, performance measurement system (PMS)<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0M42<\/span><\/p>\n

Paginatia:<\/strong>\u00a01202-1206<\/span><\/p>\n


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\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0ADOPTING INFORMATION TECHNOLGY (IT) IN MANAGEMENT ACCOUNTING IN ORDER TO ACHIEVE IT-BUSINESS ALIGNMENT<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0VOLKAN ILDIKO REKA, PETE STEFAN<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0management accounting, strategy, business alignment, information technology<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0M<\/span><\/p>\n

Paginatia:<\/strong>\u00a01207-1211<\/span><\/p>\n


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\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0HARMONISIERUNG DER INTERNATIONALEN RECHNUNGSLEGUNGSYSTEMS<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Fulop Medilinda Timea, Pop Atanasiu, Muresan Mariana, Cirstea Andreea<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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.<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0harmonization, convergent, accounting system, guidelines<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0M<\/span><\/p>\n

Paginatia:<\/strong>\u00a01212-1217<\/span><\/p>\n


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\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0RECOGNITION OF FINANCIAL INSTRUMENTS INITIAL RECOGNITION. MULTIFORME AND CONCRETE<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Oprea Margareta, Udrescu Mircea Iulian, Georgescu Livia<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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
\nis assessed, then allocating the residual value of the equity.<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0accounting, standards, directives, financial instruments<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0M41<\/span><\/p>\n

Paginatia:<\/strong>\u00a01218-1224<\/span><\/p>\n


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\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0BENCHMARKING \u00d0\u00a6AN INNOVATION INSTRUMENT OF MANAGEMENT ACCOUTING<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Grosu Veronica, Bostan Ionel, Mates Dorel<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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 administration\u00d0\u00a4Activity Based Management\u00d0\u00a4 and \u00d0\u00a3Benchmarking\u00d0\u00a4 which in the
\nadministration accounting acquire an important role, constituting the base for the strategic planning process.<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0benchmarking, sustainable development, analysing methods, local development strategies<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0M41<\/span><\/p>\n

Paginatia:<\/strong>\u00a01225-1230<\/span><\/p>\n


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\u00a0<\/span><\/p>\n

Titlul Lucrarii:\u00a0SARBANES \u2013 OXLEY ACT- THREAT OR OPPORTUNITY FOR AUDITORS?<\/em><\/strong><\/span><\/p>\n

Autor(ii):<\/strong>\u00a0Bostan Ionel, Grosu Veronica<\/span><\/p>\n

Rezumat:\u00a0<\/strong>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 \u00d0\u00a6Oxley 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.<\/span><\/p>\n

Cuvinte cheie:<\/strong>\u00a0Sarbanes Oxley, quality, standard ISO 9001:2001 compliance, financial scandals, audit<\/span><\/p>\n

Cod JEL:<\/strong>\u00a0M41<\/span><\/p>\n

Paginatia:<\/strong>\u00a01231-1236<\/span><\/p>\n


\n
\nText complet<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Tom XVIII 2009 \u2013 Volumul III \u2013 Sectiunea:\u00a0 Finante, Banci si Contabilitate Volumul complet \u00a0 Titlul Lucrarii:\u00a0METHODS OF INCREASING THE ROLE OF THE CORPORATE TAX IN THE ECONOMIC AND SOCIAL DEVELOPMENT Autor(ii):\u00a0Abrudan Leonard Calin Rezumat:\u00a0In this paper we will discuss about the implications of the corporate tax in the field of economical and social development. […]<\/p>\n","protected":false},"author":123459,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"ngg_post_thumbnail":0,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","jetpack_publicize_message":"","jetpack_is_tweetstorm":false,"jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false}}},"categories":[8],"tags":[],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p3c4cf-36","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/anale.steconomiceuoradea.ro\/en\/wp-json\/wp\/v2\/posts\/192"}],"collection":[{"href":"https:\/\/anale.steconomiceuoradea.ro\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/anale.steconomiceuoradea.ro\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/anale.steconomiceuoradea.ro\/en\/wp-json\/wp\/v2\/users\/123459"}],"replies":[{"embeddable":true,"href":"https:\/\/anale.steconomiceuoradea.ro\/en\/wp-json\/wp\/v2\/comments?post=192"}],"version-history":[{"count":3,"href":"https:\/\/anale.steconomiceuoradea.ro\/en\/wp-json\/wp\/v2\/posts\/192\/revisions"}],"predecessor-version":[{"id":5286,"href":"https:\/\/anale.steconomiceuoradea.ro\/en\/wp-json\/wp\/v2\/posts\/192\/revisions\/5286"}],"wp:attachment":[{"href":"https:\/\/anale.steconomiceuoradea.ro\/en\/wp-json\/wp\/v2\/media?parent=192"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/anale.steconomiceuoradea.ro\/en\/wp-json\/wp\/v2\/categories?post=192"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/anale.steconomiceuoradea.ro\/en\/wp-json\/wp\/v2\/tags?post=192"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}