CONTENTS Accounting and Informatics Management

CONTENTS
Accounting and Informatics Management
1. INDICATORS OF THE GLOBAL REPORTING INITIATIVE REGARDING
SUSTAINABLE DEVELOPMENT . ………………………………………………………….....15
Leontina Beţianu
2. EFFECTIVE COST ANALYSIS TOOLS OF THE ACTIVITY-BASED COSTING (ABC)
METHOD …………………………………………………………………………………….........25
Sorin Briciu, Sorinel Căpuşneanu
3. PARTICIPATIONS AS A FORM OF ECONOMIC ACTIVITY .……………………….....36
Sorin Briciu, Iustin Atanasiu Pop, Oana Raluca Ivan
4. THE GLOBAL FINANCIAL CRISIS AS INCENTIVE FOR ENHANCING ASSURANCE
FOR FINANCIAL REPORTING …………………………………………………...…………...55
Monica Buga (Stancu), Oana Gherghinescu, Sorin Vânătoru
5. FINANCIAL ANALYSIS OF THE AGRICULTURAL HOLDINGS VIABILITY IN
ROMANIA IN THE EUROPEAN CONTEXT………………………………………………….63
Camelia Burja, Vasile Burja
6. E-LEARNING MANAGER …………………………………………………………………...72
Vasile-Daniel Cardoş, Adriana Tiron-Tudor, Ildikó Réka Cardoş
7. CASH ACCOUNTING STANDARDIZATION IN THE PUBLIC SECTOR ……………..79
Iuliana Cenar
8. CONTROVERSIES ON INTEGRATED ACCOUNTING SYSTEM ……………………...88
Ana Maria Cordoş, Horia Tudor Andreica, Letiţia Maria Rof
9. AN ATTEMPT AT MEASURING THE FISCAL INFLUENCE OVER ACCOUNTING OF
ROMANIAN LISTED COMPANIES …………………………………………………………...95
Dan Dacian Cuzdriorean, Szilveszter Fekete, Lucia Sucală
10. SOME ISSUES CONCERNING THE ELEMENTS OF CONTROL FUNCTION OF
MANAGEMENT ………………………………………………………………………………...112
Sorin Domnişoru, Oana Gherghinescu, Radu Ogarca
11. BALANCE CASH-FLOW MODELS FOR PUBLIC INSTITUTIONS
- CLIENTS AND SUPPLIERS ……………………………………………………………….....124
Gabi Georgiana Dragu, Alina Puţan, Marian Aitai
12. ROMANIAN PRACTITIONNERS AND THE USE OF ESTIMATES IN ROMANIAN
BUSINESS ENVIRONMENT …………………………………………………………………..134
Nicoleta Farcane, Elena Iordache, Victoria Bogdan
13. THE PROFIT AND LOSS ACCOUNT IN DIFFERENT APPROACHES.
ADVANTAGES AND DISADVANTAGES ……………………………………………………152
Mariana Man, Liana Gădău
14. STRATEGIES IN OPTIMIZING THE OUTPUT OF FINANCIAL REPORTING:
PROJECT FOR A NATIONAL PERSPECTIVE ………………………………………….....161
Dumitru Matiş, Carmen Giorgiana Bonaci, Răzvan V. Mustaţă
15. THE ROLE OF CONTROLLING AND ITS ADMISSION WITHIN SMS
ENTERPRISES IN HUNGARY – ESPECIALLY IN THE HOSPITALITY INDUSTRY
……………………………………………………………………………………....166
László Papp, Andor Pajrok
16. MEASURING THE PERFORMANCE OF EDUCATIONAL ENTITIES WITH A DATA
WAREHOUSE …………………………………………………………………………………...176
Mihai Păunică, Marian Liviu Matac, Alexandru Lucian Manole, Cătălina Motofei
17. HOW TRANSPARENT ARE COMPANIES LISTED ON THE BUCHAREST STOCK
EXCHANGE
WHEN
DISCLOSE
THEM
CONSOLIDATED
FINANCIAL
STATEMENTS?............................................................................................................................185
Adriana Tiron-Tudor, Raluca Valeria Ratiu
18. IMPACT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS ON
ACCOUNTING PRACTICES HARMONIZATION WITHIN EUROPEAN UNION PARTICULAR CASE OF INTANGIBLE ASSETS- …………………………………………191
Adriana Tiron Tudor, Ioana-Maria Dragu
19. ENVIRONMENTAL ACCOUNTING - A TOOL USED BY THE ENTITY FOR
DETERMINING ENVIRONMENTAL COSTS …………...……………...………………......207
Nicolae Todea, Ionela Cornelia Stanciu, Ana Maria Joldoş (Udrea)
Audit and Corporate Responsibility
1. TAX EVASION - THE CRIME OF THE „WHITE COLLAR”…………………………221
Ana Maria Cordoş
2. ASSESSING GOING CONCERN ASSUMPTION BY USING RATING VALUATION
MODELS BASED UPON ANALYTICAL PROCEDURES IN CASE OF FINANCIAL
INVESTMENT COMPANIES…………………………………………………………………..225
Tatiana Dănescu, Ovidiu Spătăcean, Paula Nistor, Andreea Cristina Dănescu
3. RISK BASED INTERNAL AUDIT: PERSEPCTIVES OFFERED TO CORPORATIONS
AND BANKS……………………………………………………………………………………...231
Tatiana Danescu, Anca Oltean (Muntean), Raluca Sandru
4. DIMENSIONS AND CHALLENGES OF SOCIAL RESPONSIBILITY…………………238
Cornel Nicolae Jucan, Mihaela Sabina Jucan
5. THE IMPACT OF THE ELECTRONIC CULTURE ON ETHICS AND MANAGERIAL
CULTURE……...…………………………………………………………………………………248
Cornel Nicolae Jucan, Mihaela Sabina Jucan
6. JONES, DECHOW AND KASZNIK MODELS SIGNIFICANCE IN THE ROMANIAN
ECONOMIC ENVIRONMENT………………………………………………………………...253
Dumitru Matiş, Alina Beattrice Vladu, Laura Negrea, Lucia Sucala
7. INTERNAL AUDIT REGULATIONS IN ROMANIA AND THEIR CONVERGENCE TO
EUROPEAN EXIGENCIES……………………………………………………………………..267
Victor Munteanu, Marilena Zuca, Alice Ţînţă
8. QUALITATIVE FACTORS OF MATERIALITY - A REVIEW OF EMPIRICAL
RESEARCH……………………………………………………………………………………....274
Emil Popa Irimie, Georgeta Ancuţa Şpan, Melinda Timea Fulop
9. CORPORATE SOCIAL RESPONSIBILITY IN THE TIME OF FINANCIAL CRISIS:
EVIDENCE FROM TURKEY…………………………………………………………………..281
Yakup Selvi, Eva Wagner, Ahmet Türel
10. SIGNIFICANT DOUBT ABOUT THE GOING CONCERN ASSUMPTION
IN AUDIT…………………………………………………………………………………............291
Adela Socol
11. ANALYSIS OF AUDIT MARKET AND AUDIT FIRMS ACTIVITY
IN LITHUANIA…………………………………………………………………………………..300
Jurate Steponaviciute, Algis Zvirblis, Liudmila Zumeriene
12. CONSIDERATIONS ON AUDIT OF GROUP FINANCIAL STATEMENTS………….314
Attila Tamas Szora, Iulian Bogdan Dobra
13. FINANCIAL AUDIT IN AN ARENA CONTEXT. AN ANALYSIS AT THE
MESO-LEVEL…………………………………………………………………………………...325
Eugeniu Ţurlea, Aurelia Ştefănescu, Mihaela Mocanu
14. CORPORATE GOVERNANCE AND CREATIVE ACCOUNTING: TWO CONCEPTS
STRONGLY CONNECTED? SOME INTERSTING INSIGHTS HIGHLIGHTED BY
CONSTRUCTING THE INTERNAL HISTORY OF A LITERATURE…………………….332
Alina Beattrice Vladu, Dumitru Matiş
15. APPLYNG THE PRINCIPLES OF CORPORATE GOVERNANCE IN CENTRAL AND
EASTERN EUROPEAN COUNTRIES, THE NATIONAL CHARACTERISTICS AND
PARTICULARITIES OF CORPORATE GOVERNING IN THE
ROMANIAN ECONOMY………………………………………………………………………347
Daniela Zapodeanu, Lucia Kolozsi, Liliana Durgheu
Finance
1. CONTROLLING AND THE CLUSTERIZATION OF THE COMPETITIVE
GENERATING ACTIVITY……………………………………………………………………..357
Emil Chirilă
2. WORKING CAPITAL MANAGEMENT AND PROFITABILITY: A CASE OF ALBA
COUNTY COMPANIES…………………………………………………………………….......364
Adina Elena Dănuleţiu
3. THE INVOLVEMENT OF THE BANKING SECTOR IN CO-FINANCING EUROPEAN
FUNDED PROJECTS PROPOSED BY ROMANIAN PRIVATE COMPANIES ………….375
Laurenţiu Droj
4. DECISIONS REGARDING INVESTMENTS IN RENEWABLE ENERGY…………….386
Teodor Hada, Attila Tamas Szora
5. THE ANALYSIS OF THE CORRELATION BETWEEN THE LEVEL OF THE BANK
FEES FOR CARDS AND THE NUMBER OF ACTIVE CARDS, CONDUCTED WITH THE
HELP OF THE „PEARSON” COEFFICIENT………………………………………………..397
Iulia Iuga
6. CRISIS REGULATION DEMAND………………………………………………………….405
Mohammad Jaradat, Marius M. Motocu
7. ANALYSING THE HOUSING MARKET STRUCTURE IN ROMANIA AND TURKEY
UNDER THE GLOBAL FINANCIAL CRISIS EFFECT……………………………………..416
Murat Kıyılar, Ali Hepşen
8. CONSIDERATIONS ON FISCAL HARMONIZATION IN THE EU IN THE FIELD OF
VALUE ADDED TAX…………………………………………………………………………...426
Ioan Lazăr, Laura Lazăr
9. THE MEANS OF ANALYSIS AND EVALUATION FOR CORPORATE
PERFORMANCES………………………………………………………………………………438
Tewolde Melles Hagos, Gubán Pal
10. CORRUPTION AND SOCIAL WELFARE IN THE EU27 COUNTRIES……………..450
Mihai Mutaşcu, Dan Constantin Dănuleţiu
11. ECONOMETRIC MODELING OF ROMANIA’S PUBLIC HEALTHCARE EXPENSES
– COUNTY PANEL STUDY……………………………………………………………………460
Ioan Alin Nistor, Viorela Ligia Văidean
12. THE INTERRELATIONS BETWEEN THE CENTRAL AND LOCAL BUDGETS IN
ROMANIA - PROBLEMS AND POSSIBLE SOLUTIONS………………………………….467
Florin Oprea
13. DETERMINANT FACTORS OF THE INVESTMENT PERFORMANCE OF
VOLUNTARY PENSION FUNDS IN ROMANIA.....................................................................477
Victoria Şeulean, Luiza Moş
14. SEARCHING FOR HUMAN CAPITAL DETERMINANTS OF FOREIGN DIRECT
INVESTMENT INFLOWS IN THE EU NEW MEMBER STATES…………………………483
Ioan Talpos, Cosmin Enache
15. ROMANIAN PRE-UNIVERSITY EDUCATION FINANCING.
IDEAL VS. REALITY…………………………………………………………………………..495
Dan Ţogoe
16. LINKING MONEY SUPPLY WITH THE GROSS DOMESTIC PRODUCT IN
ROMANIA………………………………………………………………………………………..501
Daniela Zăpodeanu, Mihail Ioan Cociuba