Journal of Accounting and Management Information Systems (JAMIS)

Supp/2007

1Mihai RISTEA
Corina Graziella DUMITRU
Alina Mihaela CURPAN
Typical and atypical in competitors accounting p 16..25 Details
2Milan HRDÝ
Michaela HOROVÁ
Strategic financial management and managerial accounting of the firms in the Czech Republic p 26..37 Details
3Cătălin-Nicolae ALBU
Nadia ALBU
Does the line between financial and management accounting really blur? An exploratory study on the Romanian accounting profession p 38..47 Details
4Corina Grosu
Alina Almasan
Reconsideration of cost-value couple in management accounting p 48..54 Details
5Irina PROTOPOPESCU
Corina IOANAS
Iulia JIANU
Adriana Florina POPA
Gabriel RADU
The concept of Total Quality Management in accounting p 55...65 Details
6Adriana TIRON TUDOR
Victor-Octavian MÜLLER
Comparative study between 7th European Directive and IFRS concerning the treatment of goodwill p 66..78 Details
7Ümit GÖKDENIZ
Ümmühan ASLAN
The role of accounting information systems for the creating value in the companies and effects of globalization. A case study in selected big Turkish companies p 80..88 Details
8Ovidiu MEGAN
Nicoleta FARCANE
Leonora CACIUC
The accounting information in Romania of nowadays between financial accounting and taxation accounting p 89..97 Details
9Mihaela IONASCU
On the communicative function of financial accounting reporting: evidence from Romania p 98..102 Details
10Mariana Elena GLĂVAN
Mădălina BRĂESCU
Valentin DUMITRU
Gabriel JINGA
Ramona LAPTES
The relevance and quality of the accounting information in the managerial decisions p 103..115 Details
11Miruna-Lucia NACHESCU
The standardized financial reporting and the impact upon the credibility of the information used in the investment decisions p 115..127 Details
12Mihaela DUMITRANA
Chiraţa CARAIANI
Cornelia DASCĂLU
Florentina BERBEC
Reporting and report sustainable development indicators p 128..134 Details
13Vasile ROBU
Adrian ANICA-POPA
Sensitivity analysis for forecasting the cost and performance of the enterprises in the construction industry p 135..147 Details
14Flavius-Andrei GUINEA
Cristina Maria STANCIU
Cristina Maria STANCIU
Financial performance indicators between utility, selfishness and manipulation technique p 148..157 Details
15Felicia ALBESCU
Irina Bogdana PUGNA
Dorel Mihai PARASCHIV
15 Business information engineering - an approach in integrating Business & Information Technologies p 158..168 Details
16Bogdan IONESCU
Iuliana IONESCU
Solutions informatiques offertes par les tableurs pour la création, l’agrégation et l’optimisation de l’information comptable, contenue dans les états financiers p 170..183 Details
17Valerica MARES
Marius Daniel MARES
L’impact des technologies de l’information sur les structures des entreprises p 184..190 Details
18Victoria STANCIU
Dragoş MANGIUC
Veronica IVANCENCO
Audit sampler – an audit support software tool p 191..196 Details
19Marius Daniel MARES
Valerica MARES
Information systems management and brand visibility p 197..203 Details
20Anca MEHEDINTU
Cerasela PIRVU
Group collaboration in business and information systems p 197..203 Details
21Ioan BOLDEA
Claudiu BRANDAS
Some considerations about IT outsourcing process p 215..220 Details
22Dorin LIXĂNDROIU
A model of a fuzzy data base for managing the relationships with suppliers p 221..226 Details
23Gabriel COZGAREA
Adrian COZGAREA
Modern techniques regarding the information systems’ architecture p 228..231 Details
24Ofelia ALECA
Mirela GHEORGHE
Dana Maria BOLDEANU
Methods and assessment tools for IT security risks p 237..248 Details
25Laurentiu FRATILA
Connection between business architecture and software architecture p 232..236 Details
26Cristina Venera ŢARŢAVULEA
Ştefan MARIA
The security of information systems through business continuity management p 249..255 Details
27Maria BOLDEA
Costin-Radu BOLDEA
Electronic attack risks in IT systems p 256..262 Details
28Alexandru Adrian GAVRILA
Delia BĂBEANU
Implementing a security strategy for wireless networks in auditing applications p 263..268 Details
29Mihaela MUNTEAN
Some considerations about portal-based collaborative enterprises p 269..276 Details
30Boris POPESKO
Petr NOVAK
Building of the Activity-Based Cost management system in practice p 278..283 Details
31Ildiko Reka VOLKAN
ABC & ABM – The couple which prevails cost calculation and modern administration for performance p 284..292 Details
32Cerasela PIRVU
Ion BULIGIU
Multicriterial model for costs analysis and optimization at societies’ group level p 293..299 Details
33Nela ŞTELIAC
Implications of the production strategies based on the opportunity costs upon the breakeven point p300..308 Details
34Petru ŞTEFEA
Cristina CIRCA
Sustainable development: effects on financial statements analysis p 310..320 Details
35Mioara BORZA
An analysis of the environmental audit p 321..331 Details
36Florian COLCEAG
Chiraţa CARAIANI
Mihaela DUMITRANA
Cornelia DASCĂLU
Camelia Iuliana LUNGU
GAIA theory – model and metaphor for global green performance p 332..344 Details
37Nicoleta RADNEANTU
Intangible assets and value creation p 346..353 Details
38Vasile FLORESCU
Liana ANICA-POPA
Ionuţ ANICA-POPA
Capitaliser et valoriser les connaissances: une approche fondée sur la mémoire d’entreprise p 354..362 Details
39Carmen IMBRESCU
Ion IMBRESCU
The Accounting of the New Economy p 636..638 Details
40Bogdan IONESCU
Florin MIHAI
Iuliana IONESCU
Andrei STANCIU
Cătălin TUDOR
Modeles de formations virtuels: une démarche qui ajoute de la valeur a l’enseignement économique et comptable, dans le contexte de la globalisation p 370..381 Details
41Dinu AIRINEI
Daniel HOMOCIANU
GIS and BI or a location-based Business Intelligence solution for higher education management p 382..391 Details
42Irina Bogdana PUGNA
Felicia ALBESCU
Knowledge integration for management use p 392..400 Details
43Mihai RISTEA
Corina DUMITRU
Cristina Lidia MANEA
Mirela NICHITA
Daniela Nicoleta SAHLIAN
Absolute hypostases regarding actuarial accounting p 402..413 Details
44Daniela Artemisa CALU
Cosmina PITULICE
Mădălina BRĂESCU
A research on the accounting options choices within listed companies p 414..426 Details
45Vasile RAILEANU
Cristina Lidia MANEA
Cristian RAPCENCU
Fair value accounting for financial instruments p 427..436 Details
46Paul DIACONU
The integration of the Romanian professional accounting education in the general accepted international learning curricula p437..446 Details
47Raluca DIMITRIU
The employees’ grievances and the possibility to go on strike in comparative labour law p 450..456 Details
48Brindusa Oana VARTOLOMEI
Ana-Maria LUPULESCU
Considerations concerning the regulation of credit institutions within the context of the recent legislative modifications in the Romanian law p 457..462 Details
49Charlotte ENE
Analysis of the international commercial standard form contracts p 463..467 Details
50Laurentiu SORESCU
Economic organizations and the free circulation of capital p 468..477 Details
51Camelia Florentina STOICA
Principle of cooperative governing in the trade company law no. 31/1990 p 478..482 Details
52Silvia Lucia CRISTEA
The control criterion. Connotations of the association of enterprises in different branches of law. The Community solution p 484..493 Details
53Laurentiu SORESCU
Financial services in the European Union p 494..503 Details
54Ileana VOICA
Considerations regarding the single member companies.De lege ferenda proposal p 503..510 Details
55Ioana Nelly MILITARU
Theoretical considerations concerning the European Company – an important step in the process of creating uniform regulations of company law throughout the European Union p 511..522 Details
56Jiri STROUHAL
How to measure the business performance: on the sport clubs p 524..530 Details
57Florinel Marian SGARDEA
Loredana DAUS
Liviu MATAC
Cleopatra SENDROIU
L’évolution du contrôle de gestion dans le contexte de la mondialisation p 531..539 Details
58Flavius-Andrei GUINEA
Cristina Maria STANCIU
Cătălina GORGAN
Cultural causes and effects in managerial accounting p 540..546 Details
59Georgeta VINTILA
Eugen BRADEAN
Transfer pricing and responsibility accounting p 547..556 Details
60Maria BOLDEA
Bogdan Ion BOLDEA
Le budget des systémes d’information p 556..563 Details
61Loredana DAUS
Florinel Marian SGARDEA
Liviu MATAC
Cleopatra SENDROIU
La valorisation des couts cachés dans l’organisation p 564..572 Details
62Victoria STANCIU
Ali EDEN
Corporate governance and internal audit p 574..579 Details
63Maria MANOLESCU
Aureliana Geta Roman
The corporate governance and the process of regulation and implementation p 580..584 Details
64Fatih Coşkun ERTAŞ
Pelin GÜVEN
The development of governmental accounting in Turkey during the Republican Era p 586..595 Details
65Alexandra MUTIU
Dumitru MATIŞ
Adrian INCEU
Adriana TIRON TUDOR
Carmen Giorgiana BONACI
Designing an evaluation grid to assess a water tax system – a practical approach based on facts p 595..606 Details
66Nicoleta FARCANE
Leonora CACIUC
Ovidiu MEGAN
Events and troubles along with the accession to the European Union; accounting information regarding the intra-community VAT p 607..614 Details
67Aurelia STEFANESCU
Eugeniu TURLEA
Ileana NISULESCU
Monica DUDUIAN
Rodica GHERGHINA
La globalisation de l’information comptable publique en Roumanie par SICP p 615..627 Details
68Vasile ROBU
Cristina Stefania CUREA
Teodora SERBAN-OPRESCU
Grigore Ioan PIROSCA
Analysis of sugar industry’s perspectives in Romania p 628..637 Details
69Elena Claudia ŞERBAN
Daniela TUTUI
Accuracy of symbolic modeling used in the economic-financial analysis practice. Risks generated in the business environment p 638..649 Details
70Monica Aureliana PETCU
Iulia DAVID SOBOLEVSCHI
Capital allocation – variable within the strategic intercession to determine the value p 649..660 Details
71Adrian Victor BADESCU
Adriana Elena SIMION
The analyse and the modeling in insurance decisions p 661..672 Details
72Pavel NĂSTASE
Floarea NĂSTASE
Managing e-business applications in the globalization context p 674..682 Details
73Ilie TAMAŞ
Delia BĂBEANU
Efficiency and risks in e-business management p 683..693 Details
74Vasile FLORESCU
Ionuţ ANICA-POPA
Liana ANICA-POPA
Cadre général de la gouvernance de l’Internet p 694..702 Details
75Florin MIHAI
Cristina Venera ŢARŢAVULEA
Ofelia ALECA
Andrei STANCIU
Vasile GORGAN
Persistence management or how to add value to the object model p 704..710 Details
76Mihaela MUNTEAN
The OLAP concepts and object-relational databases p 711..716 Details
77Mirela OANCEA
Vasile GORGAN
Valentin DUMITRU
Modern software technologies used for budgeting, planning and financial consolidation p 717..725 Details
78Traian SURCEL
Cristian PETRE
Text-to-Speech solution based on MBROLA Engine for developing input data forms p 725..733 Details
79Dana Maria BOLDEANU
Mirela GHEORGHE
Performance indicators in multidimensional analysis p 733..746 Details
80Camelia VASILESCU
The relation of the market ratios to the financial ratios in the Romanian companies p 748..759 Details
81Lenuta ILEANA
Enterprise application integration p 760..772 Details
82Carmen PANGALEANU
New capabilities and features for managing schema objects in 10g Oracle database p 773..785 Details
83Dragoş MANGIUC
Managing change – XML’s evolution and impact on modern computing p 786..794 Details
84Mioara POPESCU
Future trends in the executive information systems of an organization in the banking sector p 794..802 Details
85Voicu-Dan DRAGOMIR
Steps to convergence - the Romanian governance codes and the companies’ degree of compliance p 804..816 Details
86Alina Mihaela CURPAN
Customer account profitability in the globalization context p 817..824 Details
87Diana MANEA
Optimising capital structure - the agency costs perspective p 825..832 Details