| 1 | Voicu-Dan DRAGOMIR
| ACCOUNTABILITY IN THE NAME OF GLOBAL CORPORATE GOVERNANCE. A HISTORICAL PERSPECTIVE | p16..28 | Details |
| 2 | Gheorghe POPESCU
Veronica Adriana Popescu
| A FEW PROCEDURES REGARDING THE AUDIT AND CONTROL OF TRANSFERRING OLD DATA INTO A NEW ACCOUNTANCY INFORMATION SYSTEM | p30..41 | Details |
| 3 | Pavel NĂSTASE
Corina IONESCU
| COMPARATIVE ANALYSIS BETWEEN THE AUDIT TOOLS IN IT ENVIRONMENTS | p42..53 | Details |
| 4 | Vasile Daniel CARDOS
| IT AUDIT AND THE CONCEPT OF TOTAL AUDIT COVERAGE | p54..62 | Details |
| 5 | Mirela GHEORGHE
Cristina Venera ŢARŢAVULEA
| SPECIFIC PROCEDURES FOR THE EVALUATION OF INFORMATION SYSTEM DURING A FINANCIAL AUDIT MISSION | p63..74 | Details |
| 6 | Cătălin Georgel TUDOR
Dragoş MANGIUC
| MANAGEMENT INFORMATION SYSTEMS AUDIT TOOLS AND TECHNIQUES | p75..86 | Details |
| 7 | Florentina Camelia STOICA
| ECO-GLOBALIZING AND THE ENVIRONMENT LAW | p88..92 | Details |
| 8 | Cornelia LEFTER
| THE TAXES HAVING EQUIVALENT EFFECT TO CUSTOM DUTIES AND THE INTERNAL MARKET OF THE EUROPEAN UNION | p93..100 | Details |
| 9 | Ioana Nelly MILITARU
| CERTAINS ASPECTS CONCERNANT L’UNION EUROPÉENNE DANS LA PERSPECTIVE DE L’ENTRÉE EN VIGUEUR DU TRAITÉ DE LISBONNE SIGNÉ LE 13 DÉCEMBRE 2007 | p101..108 | Details |
| 10 | Ana-Maria LUPULESCU
Brindusa Oana VARTOLOMEI
Ana VIDAT
| THE FORMATION OF THE EUROPEAN COOPERATIVE SOCIETY | p109..119 | Details |
| 11 | Silvia Lucia CRISTEA
| LE SIEGE SOCIAL DE LA SOCIÉTÉ – LE SIEGE PERMANENT. DÉLIMITATIONS NOTIONNELLES. CONSÉQUENCES JURIDIQUES | p120..125 | Details |
| 12 | Charlotte ENE
| ANALYSIS OF THE EUROPEAN LEGAL FRAMEWORK REGARDING LATE PAYMENT IN COMMERCIAL TRANSACTIONS | p126..132 | Details |
| 13 | Dorin ZAHARIE
Cristina RĂDULESCU
| A BUSINESS PERSPECTIVE ON SERVICE-ORIENTED ARCHITECTURES | p134..144 | Details |
| 14 | Ana-Maria PREDA
Alina ARDELEANU
Cerasela Munteanu
| CONTROLLING SOLUTIONS WITH MS-DYNAMICS | p145..156 | Details |
| 15 | Simona Elena VARLAN
| THE XBRL FINANCIAL REPORTING LANGUAGE: SAMPLES, ADVANTAGES AND OPPORTUNITIES FOR ROMANIAN BUSINESS | p157..163 | Details |
| 16 | Florin DUMITRIU
| GLOBAL SOFTWARE DEVELOPMENT: A CONCEPTUAL FRAMEWORK FOR ANALYSIS | p164..173 | Details |
| 17 | Bianca Laura URDEA
| LES NOUVEAUX SYSTEMES D’INFORMATION ACCOMPAGNENT LES PME DANS LEUR DEVELOPPEMENT | p174..182 | Details |
| 18 | Cristina DRUMEA
| IMPROVING REPORTING WORKFLOW BY USING INTEGRATED SOFTWARE - COSTS AND BENEFITS | p183..188 | Details |
| 19 | Petru STEFEA
Andrei Pelin
| RESOURCE CONSUMPTION OPTIMIZATION THROUGH MINIMIZATION OF CASH OUTFLOWS | p190..197 | Details |
| 20 | Dumitru MIRON
Monica PETCU
| THE STRATEGIC ANALYSIS OF THE CLIENT’S BEHAVIOUR | p198..207 | Details |
| 21 | Aurelia ŞTEFANESCU
Eugeniu TURLEA
Monica DUDUIAN
Rodica GHERGHINA
Ioana Duca
| LA PERFORMANCE FINANCIERE DES ENTITÉS DU SECTEUR PUBLIC ROUMAIN – DIFFICULTÉS ET ALTERNATIVES POUR LA MESURER | p208..219 | Details |
| 22 | Adela SOCOL
Sorin BRICIU
| ACCOUNTING ASPECTS OF BANKING PAYMENTS – ROMANIA’S CASE | p220..231 | Details |
| 23 | Hannachi IMEN
| PERFORMANCE DES INVESTISSEMENTS EMERGENTS : LE CAS DES FLUX VERS LE PACIFIQUE HORS JAPON | p232..252 | Details |
| 24 | Cristina Maria TRIANDAFIL
Petre BREZEANU
| IS THERE A SOVEREIGN CEILING EFFECT ON CORPORATE BOND SPREADS? CASE STUDY ON EAST EUROPEAN EMERGING MARKETS | p254..265 | Details |
| 25 | Cristina Maria TRIANDAFIL
Petre BREZEANU
| CORPORATE DEFAULT RISK ACROSS INDUSTRIES: A STRUCTURAL APPROACH ON COMPANIES LISTED ON ROMANIAN STOCK EXCHANGE | p266..277 | Details |
| 26 | Elena Claudia ŞERBAN
Grigore Ioan PIROSCA
Cristina Stefania CUREA
Teodora SERBAN-OPRESCU
George Serban-Oprescu
| FINANCIAL ANALYSIS VS. STOCK MARKET ANALYSIS OF THE ROMANIAN HIGH RISK LISTED COMPANIES. AN EXPLORATORY STUDY ON THE ROMANIAN STOCK EXCHANGE MARKET | p278..286 | Details |
| 27 | Silvia TRIFONOVA
| THE IMPACT OF THE APPLIED FINANCIAL ECONOMICS ON THE STRUCTURE OF THE INCOME STATEMENT | p288..296 | Details |
| 28 | Maria-Cristina UNGUREANU
Voicu-Dan DRAGOMIR
| EVOLUTION OF ACCOUNTING AND FINANCIAL SECTOR REGULATION WITHIN THE EUROPEAN UNION POLICY | p297..309 | Details |
| 29 | Paul DIACONU
Cătalina GORGAN
Vasile GORGAN
Nicoleta Coman
| THE REPORT BETWEEN THE GLOBAL ECONOMY TRENDS AND THE EVOLUTION OF ACCOUNTING CONCEPTS | p310..322 | Details |
| 30 | Nicoleta FARCANE
Adina Popa
| RECENT EVOLUTIONS REGARDING IFRS FOR SMES | p324..333 | Details |
| 31 | Flavia STOIAN
Ana MORARIU
Doina Crisan Habean
| IFRS- QUALITY GLOBAL ACCOUNTING NORMS | p334..344 | Details |
| 32 | Ionela Cristina PRAVAT
| EXPORTATION OPERATIONS AND INTRACOMMUNITARIAN DELIVERIES’ MANAGERIAL ACCOUNTANCY. IFRS 8 - OPERATING SEGMENTS’ APPLICATION | p345..354 | Details |
| 33 | Raluca DIMITRIU
| NEW VARIETIES OF EMPLOYMENT CONTRACT IN ROMANIAN AND EUROPEAN LAW, IN THE WAY TO THE FLEXIBILITY OF LABOUR RELATIONS | p356..364 | Details |
| 34 | Laurentiu SORESCU
| FINANCIAL CRISIS OF CREDIT INSTITUTIONS IN THE EU LAW AND IN THE ROMANIAN LAW | p365..373 | Details |
| 35 | Marius EZER
Emilia EZER
| LE CONCEPT DE LA SANTÉ ET SÉCURITÉ DU TRAVAILLEUR DANS LA LÉGISLATION DE L’UNION EUROPÉENE ET DANS LA LÉGISLATION INTERNE ROUMAINE FACE AU DÉFIS DU XXIE SIECLE | p374..386 | Details |
| 36 | Mariana DAVID
| PERFORMANCE AUDIT FOR THE SOCIAL PROTECTION AND RECONVERTION FUNDS OF UNEMPLOYED PERSONS | p387..400 | Details |
| 37 | Victoria STANCIU
Ali EDEN
| METHODOLOGICAL FRAME FOR FINANCIAL AND IT AUDIT | p402..408 | Details |
| 38 | Gheorghe POPESCU
Cristina Raluca Popescu
| METHODS AND TECHNIQUES FOR AUDITING THE COMPLIANCE OF THE ACCOUNTANCY INFORMATION SYSTEMS WITH THE MINIMAL LEGAL PREREQUISITES | p409..419 | Details |
| 39 | Laurentiu DOBROTEANU
Liliana DOBROTEANU
Daniela CIOLPAN
| HARMONY AND DIVERSITY ACROSS EU: AUDIT QUALITY CONTROL AND CORPORATE GOVERNANCE IN FRANCE, GREAT BRITAIN AND ROMANIA | p420..432 | Details |
| 40 | Dinu AIRINEI
Daniel HOMOCIANU
| APPLYING DATA WAREHOUSE DESIGNING TECHNIQUES FOR SUPPORTING HIGHER EDUCATION MANAGEMENT | p434..439 | Details |
| 41 | Mirela OANCEA
Valentin DUMITRU
Vasile GORGAN
| SOLUTIONS FOR DATA QUALITY IN DATA WAREHOUSES APPLICATIONS | p440..447 | Details |
| 42 | Georgiana Daniela OBANCEA
| INTEGRATED MANAGEMENT OF DATA, KNOWLEDGE AND PROCESSES USING WEB APPLICATIONS | p448..453 | Details |
| 43 | Veronica IVANCENCO
Dana Maria BOLDEANU
Marilena Ianculescu
Monica Parvan
| PARTICULARITIES IN DESIGNING MEDICAL INFORMATION SYSTEMS. AGINGNICE PROJECT | p454..464 | Details |
| 44 | Georgiana Daniela OBANCEA
Petrişor STROE
| WEB PAGES DESIGN METHODS | p465..472 | Details |
| 45 | Sorin BRICIU
Florentina Sas
| CONSIDERATIONS REGARDING THE PURSUANCE AND REPORTING OF THE ENVIRONMENTAL COSTS | p474..486 | Details |
| 46 | Alin Ionel IENCIU
Sorin Achim
| GREEN ACCOUNTIG INFORMATION SYSTEM | p487..500 | Details |
| 47 | Zuzana TUCKOVA
David Tucek
| THE BENEFITS OF PROCESS MANAGEMENT FOR CZECH ENTERPRISES | p502..508 | Details |
| 48 | Ildiko Reka VOLKAN
| NEW PERSPECTIVES REGARDING COST CALCULATION | p509..519 | Details |
| 49 | Mădălina DUMITRU
Mariana GLĂVAN
Gabriel JINGA
Gabriel RADU
| HOW TO PREPARE A CONTROLLING MODEL FOR A DISTRIBUTION COMPANY? | p520..530 | Details |
| 50 | Victoria STANCIU
Ali EDEN
| AUDITING OPERATIONAL RISK AND SECURITY IN BANKING INSTITUTIONS | p532..536 | Details |
| 51 | Eugeniu TURLEA
Aurelia ŞTEFANESCU
| L’AUDIT INTERNE - ELEMENT FONDAMENTAL DANS LE PROCESSUS DE MANAGEMENT DES RISQUES BANCAIRES | p537..544 | Details |
| 52 | Ion IMBRESCU
| ACCOUNTING FRAUDS. CAN THESE BE UNDERSTOOD? | p545..552 | Details |
| 53 | Luminiţa RISTEA
| DUE DILIGENCE – WHY, WHEN, WHAT | p553..563 | Details |
| 54 | Laurentiu DOBROTEANU
Liliana DOBROTEANU
Daniela CIOLPAN
| POST-ENRON DEVELOPMENTS OF THE IFAC STRATEGY AND ITS IMPLICATIONS ON NATIONAL AUDIT REGULATION | p564..574 | Details |
| 55 | Vasile RĂILEANU
Adriana Sofia Raileanu
| NOUVELLES OPPORTUNITES POUR LA RECONNAISSANCE ET L'EVALUATION DES ACTIFS INCORPORELS | p576..582 | Details |
| 56 | Ana MORARIU
Flavia STOIAN
| EMPIRICAL STUDY CONCERNING THE INNOVATION DECISION AND THE INVOLVEMENT OF HUMAN RESOURCES IN THE INNOVATION FIXED COSTS | p583..594 | Details |
| 57 | Jiri STROUHAL
| CPE OF CERTIFIED ACCOUNTANTS IN THE CZECH REPUBLIC | p596..602 | Details |
| 58 | Mihaela DUMITRANA
Adriana Florina POPA
Ramona LAPTEŞ
Gabriel RADU
| ACCOUNTING CULTURE AND ACCOUNTING PROFESSION | p603..611 | Details |
| 59 | Luminiţa IONESCU
| THE PUBLIC SECTOR ACCOUNTANT OF THE FUTURE - COMPETENCIES, SKILLS | p612..620 | Details |
| 60 | Monica PETCU
Dumitru MIRON
Iulia DAVID-SOBOLEVSCHI
| THE FINANCIAL BALANCE FROM THE POINT OF VIEW OF THE RISK-RETURN RELATIONSHIP | p622..634 | Details |
| 61 | Bohuslava KNAPOVÁ
| WHAT METHODS TO USE IN COMPARATIVE FINANCIAL ANALYSIS OF CZECH AND EUROPEAN COMPANIES | p635..642 | Details |
| 62 | Vasile ROBU
Gheorghe Bala
Raluca Florentina CREŢU
Cristina Stefania CUREA
Teodora SERBAN-OPRESCU
| ANALYSIS OF VIABILITY OF INNOVATIVE SMALL AND MEDIUM SIZE ENTERPRISES | p643..650 | Details |
| 63 | Ilie TAMAŞ
Delia BĂBEANU
| PROCEDURES AND SCENARIOS FOR INFORMATION SECURITY ASSURANCE IN INFORMATION TECHNOLOGIES AND COMMUNICATIONS ENVIRONMENT | p652..660 | Details |
| 64 | Floarea NĂSTASE
Pavel NĂSTASE
| USING OF LOGS FOR IT SECURITY ASSESSEMENT | p661..671 | Details |
| 65 | Iuliana GEORGESCU
Mircea GEORGESCU
| THE QUALITY OF INFORMATION FOR CONNECTED GOVERNANCE | p672..683 | Details |
| 66 | Mirela GHEORGHE
Ilie TAMAŞ
Delia BĂBEANU
| IT RISKS ASSESSMENT IN MANAGEMENT INFORMATION SYSTEMS AUDIT | p684..693 | Details |
| 67 | Laurentiu FRATILA
Robert ŞOVA
Daniela Hincu
Adrian Tantau
| ASPECTS OF MANAGEMENT SOFTWARE RISKS FOR A COMPANY | p694..705 | Details |
| 68 | Jiri STROUHAL
Dumitru MATIŞ
Carmen Giorgiana BONACI
| FINANCIAL INSTRUMENTS UNDER THE IFRS – A PRIORI ANALYSIS FROM THE CZECH AND ROMANIAN REGULATIONS’ PERSPECTIVE | p706..719 | Details |
| 69 | Mihai RISTEA
Corina Graziella DUMITRU
Alina Mihaela CURPĂN
| AGGRESSIVENESS AND CONSERVATISM IN ACCOUNTING POLICIES SELECTION | p720..728 | Details |
| 70 | Vasile RĂILEANU
Cristina Lidia MANEA
Cristian RAPCENCU
| DERIVATIVES AND RISKS | p729..740 | Details |
| 71 | Stefan Aurel RĂILEANU
| DEFINING THE ACCOUNTING TREATMENT OF THE CONCESSION ACCORD CONTRACTS | p741..748 | Details |
| 72 | Iuliana GEORGESCU
Alexandru Tugui
| THE ACCOUNTING INFORMATION QUALITY AND IMPLICATIONS IN DECISION-MAKING | p750..756 | Details |
| 73 | Raluca SANDU
Vasile ROBU
| GOUVERNANCE DE L'ENTREPRISE EN ROUMANIE. ETAT DE L'ART ET EVALUATION DES PRATIQUES, DANS LE CONTEXTE DE L’ECONOMIE DES SAVOIRS | p758..766 | Details |
| 74 | Paula Ramona RACHISAN
Partenie Dumbrava
Adrian GROSANU
| LA PRATIQUE DES FUSIONS DES ENTITÉS ÉCONOMIQUES EN ROUMANIE | p767..782 | Details |
| 75 | Marian SĂCĂRIN
| L’ÉVALUATION Á LA JUSTE VALEUR. UN ENJEU POUR LA COMPTABILITÉ ROUMAINE | p783..791 | Details |
| 76 | Ştefan BUNEA
Maria Mădălina GÎRBINĂ
Cătălin-Nicolae ALBU
Nadia ALBU
| LA PUBLICATION D' INFORMATIONS FINANCIERES VOLONTAIRES: L 'ANALYSE DES FACTEURS DE CONTINGENCE ET LES CONCEQUENCES POUR LES ENTREPRISES ROUMAINES | p792..801 | Details |
| 77 | Iulia JIANU
Gabriel JINGA
Mădălina DUMITRU
Mariana Elena GLĂVAN
| LE ROLE DE L’INFORMATION COMPTABLE DANS L’EVALUATION DU COUT DE LA QUALITE/NON QUALITE | p802..814 | Details |
| 78 | Dorin ZAHARIE
Rodica Maria BOGZA
| STRATEGIC INTELLIGENCE WITH BI COMPETENCY CENTER | p816..828 | Details |
| 79 | Bogdan PĂTRUŢ
Cristina Ciuraru Andrica
| REGULAR EXPRESSIONS – A NEW METHOD FOR ACCOUNTING KNOWLEDGE REPRESENTATION IN INTELLIGENT SYSTEMS | p829..835 | Details |
| 80 | Marius Daniel MAREŞ
Valerica MAREŞ
| NEUROMANAGEMENT OF THE INFOMATIONAL SYSTEMS | p836..846 | Details |
| 81 | Valerica MAREŞ
Marius Daniel MAREŞ
| COMMUNICATION AND KNOWLEDGE USING IT | p848..858 | Details |
| 82 | Sorin TOMA
Paul Marinescu
Rodica Ianole
| KNOWLEDGE MANAGEMENT IN THE INFORMATION AGE | p859..866 | Details |
| 83 | Olivia CARSTOCEA
| THE DEVELOPMENT OF A KNOWLEDGE MANAGEMENT SYSTEM - WITH APPLICATION IN THE FINANCIAL-ACCOUNTING DOMAIN | p867..874 | Details |
| 84 | Maria MANOLESCU
Aureliana Geta Roman
Cleopatra SENDROIU
Georgeta Petre
Alexandra Lazar
| RESEARCH ON IMPLEMENTING IN ROMANIA THE ACCOUNTING REGULATIONS TO CONFORM TO THE EUROPEAN DIRECTIVES | p876..886 | Details |
| 85 | Bogdan IONESCU
Iuliana IONESCU
Andrei STANCIU
Ofelia Ema ALECA
| UNITÉ EN DIVERSITÉ DANS UN ENVIRONEMENT PÉDAGOGIQUE PAR LA MODÉLISATION DES SIMULATIONS DE GESTION INFORMATISÉES | p888..899 | Details |
| 86 | Constantin Florin SÎRBU
| BLACKBOARD LEARNING SYSTEM AT AL. I. CUZA UNIVERSITY OF IASI - A CASE STUDY | p900..907 | Details |
| 87 | Cristina NISTOR
| IMPLEMENTING BALANCED SCORECARD IN UNIVERSITIES | p908..919 | Details |
| 88 | Paul DIACONU
| DIRECTIONS OF THE ACCOUNTING EDUCATIONAL CURRICULA IN THE ROMANIAN UNIVERSITIES AND THE CONFORMITY WITH THE INTERNATIONAL EDUCATIONAL STANDARDS PROVIDED BY IFAC | p920..929 | Details |