| 1 | Cerasela PIRVU
| Managing the costs’ evolution | p13..23 | Details |
| 2 | Nela ŞTELIAC
| Considerations for establishing the production strategy on the account of cross margin and opportunity costs | p24..28 | Details |
| 3 | Monica PETCU
Iulia DAVID-SOBOLEVSCHI
| The analysis of dysfunctional costs – an instrument of the company management | p29..42 | Details |
| 4 | Mădălina BRĂESCU
Gabriel JINGA
| UVA method – an alternative to ABC method | p43..55 | Details |
| 5 | Victor MANOLE
Mirela STOIAN
Andreea Raluca ION
| Costs and performance management on the wine chain | p56..59 | Details |
| 6 | Ines ABID HAMMAMI
Elidrissi DJAMILA
| The assessment of the information system: searching the efficient solution for the company | p60..69 | Details |
| 7 | Marius Daniel MAREŞ
Valerica MAREŞ
| The informatics systems and the mechanisms for management | p70..73 | Details |
| 8 | Vasile FLORESCU
Ilie TAMAŞ
| Entreprise étendue & systemes d’information
inter-organisationnels
| p74..85 | Details |
| 9 | Catalin TUDOR
| Case study: Using .NET technologies in developing components of the enterprise integrated information systems | p86..95 | Details |
| 10 | Adrian LUPAŞC
| XBRL – A language for the electronic communication of accounting and financial information | p96..102 | Details |
| 11 | Miruna Lucia NACHESCU
| The informational system and the influence upon the company’s performance | p103..108 | Details |
| 12 | Nicoleta FARCANE
| Accounting values versus cultural values | p109..120 | Details |
| 13 | Liliana FELEAGĂ
| Les enjeux et les difficultés du passage aux normes IFRS en Roumanie | p121..127 | Details |
| 14 | Costel ISTRATE
| Some remarks regarding IAS/IFRS use in Romania | p128..135 | Details |
| 15 | Ştefan BUNEA
| Une enquete concernant le mode de réaction des professionnels comptables aux changements de réglementation pour l'application des normes IAS/IFRS et pour assurer la conformité avec les Directives Européennes | p136..147 | Details |
| 16 | Nicoleta FARCANE
Ovidiu MEGAN
| The accounting profession in Romania of nowadays | p148..155 | Details |
| 17 | Dumitru MATIŞ
Răzvan MUSTAŢĂ
Szilveszter FEKETE
| Study on motivational factors of accounting professionals in Romania | p156..166 | Details |
| 18 | Niculae FELEAGĂ
Liliana FELEAGĂ
| Mécanismes de gouvernance de l’entreprise: sur le reporting interne et la communication financiere externe (un possible cas roumain) | p167..176 | Details |
| 19 | Chiraţa CARAIANI
Mihaela DUMITRANA
Cornelia DASCĂLU
Camelia Iuliana LUNGU
Iulia JIANU
Raluca GUŞE
| Green Accounting: sustainable accounting in non-financial reporting | p177..187 | Details |
| 20 | Mihaela DUMITRANA
Gabriel JINGA
| Le développement durable - une provocation pour la comptabilité | p188..196 | Details |
| 21 | Cătălina LACHE
Silviu LACHE
| The need for social management control in Romanian companies | p197..207 | Details |
| 22 | Lyubomira GRUCHKA
| Models of management systems standards | p208..213 | Details |
| 23 | Cristina CIRCA
Petru STEFEA
| Reflecting performance - comprehensive income | p214..225 | Details |
| 24 | Iulia JIANU
| Un nouvel état de la performance financiere de l’entreprise | p226..233 | Details |
| 25 | Mirela NICHITA
| Income vs Comprehensive Income | p234..239 | Details |
| 26 | Vasile RĂILEANU
Lidia MANEA
Cristian RĂPCENCU
| Topical aspects of recognition and derecognition in the financial instruments accounting
| p240..249 | Details |
| 27 | Mihai RISTEA
Mirela PĂUNESCU
Lidia MANEA
Daniela MARCU
Mirela NICHITA
| Evaluation models and accounting for pension costs | p250..258 | Details |
| 28 | Cristina BUNEA-BONTAS
| Accounting treatment of sale and leaseback transactions | p259..269 | Details |
| 29 | Ramona RACHISAN
Adrian GROSANU
| Restructuring operations and the concept of control | p270..283 | Details |
| 30 | Cosmina PITULICE
| Minority interests’ positioning inside consolidated balance sheet | p284..291 | Details |
| 31 | Nicolae TRAIAN
| Considerations about the first time adoption of International Financial Reporting Standards - IFRS 1 | p292..300 | Details |
| 32 | Laurentiu SORESCU
| The concept of credit institution – comparative approach | p301..307 | Details |
| 33 | Raluca DIMITRIU
| Non-organized workers and their rights to participate in industrial actions (wildcat strikes) | p308..313 | Details |
| 34 | Ana-Maria LUPULESCU
| Reform and presentation of the new legal framework of the judicial reorganization according to Law no. 85/2006 | p314..318 | Details |
| 35 | Charlotte ENE
| Several considerations on the non-competition clauses in the franchising contracts | p319..324 | Details |
| 36 | Camelia STOICA
| Considerations concerning the organization and the functioning of the cooperation (Law no. 1/2005) | p325..329 | Details |
| 37 | Brîndusa VARTOLOMEI
| The factoring and the forfaiting
as techniques for financing the international trade | p330..335 | Details |
| 38 | Seval Kardes SELIMOGLU
| Comparison study between Turkish accounting practices and International Accounting Standards – IAS / IFRS | p336..342 | Details |
| 39 | Zoran MINOVSKI
Marina SERAFIMOSKA
| Standardization of financial reporting
in Republic of Macedonia | p343..352 | Details |
| 40 | Jiří STROUHAL
| Reporting of financial derivatives in the Czech Republic: problems with meeting the IFRS/IAS requirements | p353..261 | Details |
| 41 | Oktay GUVEMLI
Baris SIPAHI
| The appearance and development of the vertical income statement and its effect on managerial accounting | p362..371 | Details |
| 42 | Daniela Artemisa CALU
Mădălina BRĂESCU
Lavinia OLIMID
| Cost accounts and financial accounts.
An alternative for Romanian businesses
| p372..389 | Details |
| 43 | Cătălin-Nicolae ALBU
Nadia ALBU
| Some directions for management accounting
research in Romania
| p390..399 | Details |
| 44 | Guy SOLLE
Laurence SAGLIETTO
| The evolution of management control in the service industry | p400..412 | Details |
| 45 | Cornelia DASCĂLU
| Controlling and strategic position of bank entities | p413..422 | Details |
| 46 | Mioara POPESCU
| L’utilisation du tableau de bord dans le systeme bancaire | p423..432 | Details |
| 47 | Chiraţa CARAIANI
| Learning by Doing and What–If Analysis | p433..442 | Details |
| 48 | Paul DIACONU
| The allocation of managers resources, a management accounting point of view | p443..453 | Details |
| 49 | Brânduşa ŞTEFĂNESCU
| The insolvency procedure of the administrative-territorial units | p454..460 | Details |
| 50 | Ion Traian ŞTEFĂNESCU
| Essential aspects concerning the regulation of safety and health at work by the Law no. 319/2006 | p461..463 | Details |
| 51 | Ioana-Nely MILITARU
| The insurance companies within the context of Romania’s accession to the European Union | 464-473 | Details |
| 52 | Ovidiu Ioan DUMITRU
| The Romanian insurance contract | 474-486 | Details |
| 53 | Marius EZER
| The right to a fair trial in the case law of the European Court of Human Rights and in the internal Romanian case law | 487-494 | Details |
| 54 | François FULCONIS
Ivan PASTORELLI
| IT support for management: an analysis of the assistance types using a dynamic approach of competitiveness | 495-506 | Details |
| 55 | Pavel NĂSTASE
Dana Maria BOLDEANU
| Intelligent system for analyzing economic and financial performances | 506-517 | Details |
| 56 | Mirela OANCEA
Valentin DUMITRU
| Mobile Devices – A New Challenge In Decision-Making Informatics | 518-526 | Details |
| 57 | Bogdan IONESCU
Iuliana IONESCU
| Une valeur ajoutée intégrée aux classiques fonctionnalités des applications de la bureautique, grâce a une nouvelle puissance d’aide a la décision offerte par Excel 2007 | 527-535 | Details |
| 58 | Ionuţ ANICA-POPA
Liana ANICA-POPA
| Decision Support in Global Organization | 536-541 | Details |
| 59 | Olivia CÂRSTOCEA
| Comparative study of methods for design knowledge management systems, with application in financial – accounting domain | 542-550 | Details |
| 60 | Carmen PANGALEANU
| Design an information system for project management using budgets-case study | 551-563 | Details |
| 61 | Özkorkut KORKUT
| Questions related to the new audit system of the Draft Turkish Commercial Code in EU -membership perspective | p564..572 | Details |
| 62 | Cristian DRAGAN
Brabete VALERIU
Daniel GOAGARA
| Possibilities of perfecting of the exercise in the mission of financial audit | p573..577 | Details |
| 63 | Ana MORARIU
Adriana POPA
Flavia STOIAN
Gabriel RADU
| A study of the impact on audit business of global IFRS reporting | p578..586 | Details |
| 64 | Mehmet ÖZBIRECIKLI
| Ethical evaluation of auditors’ deficiencies in recent fraud
cases based on Laczniac model
| p587..598 | Details |
| 65 | Victoria STANCIU
Dragos MANGIUC
| AuditSmart - Software tool for audit missions | p599..603 | Details |
| 66 | Mirela GHEORGHE
Dana Maria BOLDEANU
Ofelia Ema ALECA
| The multidimensional analysis of financial and accounting data in the financial audit | p604..614 | Details |
| 67 | Dimitrov PRESLAV
| Information flows and intangible assets management in hoteliers’ businesses | p615..621 | Details |
| 68 | Mihaela IONAŞCU
| The reality of intangibles: a semiotic approach | p622..630 | Details |
| 69 | Ion ANGHEL
| Intangible assets analysis and valuation.
Romanian listed companies intangible value - case study
| p631..637 | Details |
| 70 | Ileana VOICA
| The stock-in-hand – fundamental institution of the business law | p638..647 | Details |
| 71 | Mirela PĂUNESCU
| Good news for Romanian companies:
IFRS for Small and Medium-sized Enterprises (SMEs)!
| p648..656 | Details |
| 72 | Nicoleta RADNEANTU
| Creative accounting in the perspective of
European Union accession
| p657..664 | Details |
| 73 | Camelia VASILESCU
| The role of earnings and its constituents in measuring firm performance. A survey of some key empirical studies’ results | p665..670 | Details |
| 74 | Adrian ANICA-POPA
Vasile ROBU
| Analysis of the turnover’s seasonal character and the effects on the breakeven in the construction industry | p671..681 | Details |
| 75 | Florentin CALOIAN
| Accountable and managerial influences concerning the financing of the investment plan of industrial unit in the vision of IFRS | p682..688 | Details |
| 76 | Marc GUIRAUD
| Consequences of the Romania and Balkan’s accession in the European Union | p689..700 | Details |
| 77 | Romana NEGREA
| Determinants of non-compliance with arm's length rules
An empirical study of foreign-controlled subsidiaries in the Netherlands
| p701..710 | Details |
| 78 | Özkök Çubukçu DILEK
| L'influence fiscale de l'Union Européenne sur les entreprises Turques | p711..720 | Details |
| 79 | Özkök Çubukçu DILEK
Özkorkut KORKUT
| Societas Europa: identity crisis or tax management. A Turkish case study
| p721..731 | Details |
| 80 | Rodica Gabriela BLIDISEL
| The implementation of the accrual accounting into the public higher education sector: comparison between United Kingdom and Romania | p732..743 | Details |
| 81 | Adriana TIRON TUDOR
Alexandra MUTIU
Raluca IOSIVAN
| The new public accounting system - Romanian local government case study | p744..754 | Details |
| 82 | Silvia Lucia CRISTEA
| Legal regime of advance pricing arrangement as reflected in the Romanian fiscal legislation | p755..762 | Details |
| 83 | Elena POPOV
| The use of clustering technique in databases | p763..775 | Details |
| 84 | Mihaela MUNTEAN
| Business intelligence and data warehousing | p776..779 | Details |
| 85 | Gabriel COZGAREA
Adrian COZGAREA
Cristina RĂDULESCU
Bogdan SĂHLEAN
Vasile GORGAN
Vasile FLORESCU
| Information technologies for online collection of tax statements, centralization and automated processing of fiscal data at a national level | p780..788 | Details |
| 86 | Dragos MANGIUC
| Web Applications Support Technologies | p789..797 | Details |
| 87 | Adrian COZGAREA
Gabriel COZGAREA
| Conceptual, logical and physical design of data with UML | p798..801 | Details |
| 88 | Airinei DINU
Daniel HOMOCIANU
| Data mining techniques in education | p802..810 | Details |
| 89 | Carmen PANGALEANU
| Object persistence in database management | p811..819 | Details |
| 90 | Ilie TAMAŞ
| Scenarios for identifying vulnerabilities and classification of ITC risks | p820..829 | Details |
| 91 | Victoria STANCIU
| Business Continuity Plan component of the security policy | p830..833 | Details |
| 92 | Florin MIHAI
Iuliana IONESCU
| Le défi de la communication sans fil appliquée dans les systemes informationnels de gestion | p834..839 | Details |
| 93 | Cristina ŢARŢAVULEA
Ştefan MARIA
| Contemporary methods for determining system requirements | p840..850 | Details |
| 94 | Adrian LUPAŞC
| The REA ontology as a framework for the understanding accounting information systems | p851..858 | Details |
| 95 | Ileana HAUER
| The implementation of Oracle Financials and HRMS to a national enterprise | p859..864 | Details |
| 96 | Delia BABEANU
| Information Technology Strategies for future desktop environments | p865..872 | Details |